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Full Adopted Budget BN 23City of Lake Oswego  Adopted Budget  2021‐23 Biennium  Budget Committee  City Council Members  Joe Buck, Mayor  Jackie Manz  Massene Mboup  Daniel Nguyen  Aaron Rapf  Rachel Verdick  John Wendland  Citizen Members  Al Calabria, Chair  Lin Carson, Vice Chair  Gary Corgan  Shannon Cruz  Steve Dodds  Scott Havens  Theresa Nute  Combined version of online budget attachments.   (Except for separate web pages of information.)  TABLE OF CONTENTS  ADOPTED BUDGET FOR THE 2021‐23 BIENNIUM ONLINE BUDGET INFORMATION BUDGET MESSAGE  City Manager’s Budget Message  ................................. 1  Budget Process and Philosophy ................................... 3  CITY OVERVIEW  Budgeting in Lake Oswego and Budget Calendar ........ 8  Organizational Chart .................................................. 12  FINANCIAL TRENDS AND PROPERTY TAXES  General and Economic Information ........................... 15  Financial Trends – Resources ....................................  16  Financial Trends – Requirements ..............................  17  Financial Trends – Budgets .......................................  20  Financial Trends – Bonded Debt ................................  22  Financial Trends – Property Taxes .............................  26  BUDGET SUMMARIES  Adopted Budget for the 2021‐23 Biennium ..............  30  Budget Summary by Type for 2021‐23 Biennium .....  32  Budget Summary 3‐Year Comparison ........................ 34   Citywide Ending Fund Balances ................................  35  General Fund Summary ............................................  36  General Revenue .......................................................  37  DEPARTMENTS AND PROGRAMS BUDGETS*  GENERAL FUND   Police .........................................................................  42  Fire ............................................................................  51  Parks & Recreation ....................................................  56  Library .......................................................................  72  Planning ....................................................................  81  Adult Community Center ..........................................  86  Municipal Court  ........................................................  90  Redevelopment .........................................................  92  City Council ...............................................................  94  OTHER FUNDS Public Works  Water .....................................................................  98  Sewer ...................................................................  104  Street  ..................................................................  109  Stormwater..........................................................  113  Systems Development Charges ...........................  117  Assessment Project .............................................  123  Bicycle Path .........................................................  123  Operations Building Capital Projects ...................  128 Lake Oswego – Tigard Water Partnership ...........  131  Other  City/LORA Debt Service .......................................  136  Bonded Debt Service ...........................................   1 3 6 Building ................................................................  139  Tennis Facility ......................................................  142  Tourism ................................................................ 145  Trolley ..................................................................  147 Public Art .............................................................  149  Parks Bond Capital Projects .................................  151  Parks Recreation Center ......................................  153 ACC Endowment ..................................................  155  Library Endowments ............................................  155  Capital Reserve ....................................................  158  Capital Reserve Water .........................................  160  Golf Course ..........................................................  162  SUPPORT SERVICES DEPARTMENTS AND PROGRAMS Engineering .............................................................  166  Information Technology ..........................................  172 Public Works Support Services ................................  174  Finance  .................................................................... 180  City Manager’s Office ..............................................  182  Facilities Management ............................................  185  City Attorney’s Office ..............................................  188  Human Resources ...................................................  190  Risk Management. ..................................................  192  General Nondepartmental  .....................................  192  CAPITAL PROJECTS ...........................................  195  APPENDIX  Positions and Salary Ranges .........................................  213  Historical Summary of Full‐time Equivalent (FTE)       Positions ....................................................................  218  Budget Resolution ........................................................  220  GLOSSARY ................................................................... 225 For additional budget information visit the City’s website:  www.lakeoswego.city/finance/adopted‐city‐budget‐ 2021‐23‐biennium  * Department websites linked to this document ‐ click on heading of their respective department budget page. Cover photo of historic Oswego Iron Furnace Park is by   Hans Guenther, 2020 photo contest submission.  The Government Finance Officers Association of the United States and Canada (GFOA) presented a  Distinguished Budget Presentation Award to the City of Lake Oswego, Oregon, for its biennial budget for  the fiscal year beginning July 1, 2019.   In order to receive this award, a government unit must publish a budget document that meets program  criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. Fiscal Year 2021‐23  City Manager's Budget Message  Mayor Buck, Chair, Members of the Budget Committee, and Citizens of Lake Oswego:  I am pleased to submit the 2021‐2023 Proposed Budget for Budget Committee consideration.   This proposed budget positions the City well to deliver effective and efficient municipal services  that create an outstanding quality of life for all of the people of Lake Oswego. Budget Committee  review and deliberation is critical to ensuring that the City is a careful steward on the resources  it manages on behalf of the public.  As  we  have  done  in  the  past,  we  treat  the  operating  departments  in  the  General  Fund  as  enterprises, which is described in greater detail in the “Budget Process and Philosophy” chapter.   This  biennium,  departments  received  an  increase  of  2.15%  in  the  first  year  and  4.35%  in  the  second year of the biennium over their operating revenues, with the exception of the Planning  Department (0%) and the Parks and Recreation Department (5.75/9.59%).  The increase for Parks  and  Recreation  is  to  prepare  for  the  recreation  and  aquatic  center  opening  and  golf  course  reopening.  Five major themes stand out in this proposed budget:  The City is financially well positioned to begin the next biennium.  There are several factors that contribute to the City’s strong financial position.  The first is our reserves, built over time through adherence to policy.  The second is the stability of the City’s revenue streams, particularly our property tax revenues in the general fund.  The third is careful management of the costs of personnel.  In this biennium, we benefit in particular from a significant reduction in health care premiums. Finally, the impacts of COVID‐19 costs on the City’s operations were mitigated by funds from the CARES Act. Funding is allocated to the City Council’s goals. In particular, this budget includes: o $2 million in funding for top priority pathways without reducing funds for streets. This allocation is made up of one‐time savings from the FY 2019‐2021 biennium; o A new position approved by Council in January 2021 to implement the recommendations of the Diversity, Equity, and Inclusion Task Force; o A new position in planning to address the Council’s goals for economic development, affordable housing, and a community‐specific implementation of HB 2001; o A new position as a Behavioral Health Specialist in the Police Department to move towards the goal of 21st century public safety departments. City of Lake Oswego - 2021-23 Online Biennial Budget Page 1 of 235 City of Lake Oswego - 2021-23 Online Biennial Budget Page 2 of 235 BudgetProcessandPhilosophy  Beginningwiththe2014Ͳ15fiscalyear,weadoptedabudgetmanagementsystemthatgivesthe managersofthegeneralfunddepartmentsthesamebudgetauthorityandresponsibilityasthe managersoftheenterpriseandspecialrevenuefunds.Inthecaseofenterprisefunds(e.g.,water)or specialrevenuefunds(e.g.,streets),themanagerisconfrontedbythedisciplineofabalancedbudget. Expenditurescanneverexceedavailableresources,andthemanagerhastobecreativeinfindingnew sourcesofrevenueandincuttingcosts.Thenumberandlevelofpositions,thecostofunioncontracts, andinterestearningsoninvestedcashareallimportantfactorsinmanagingthebudget.Thereisno “spenditorloseit”incentive,becausespendinginonebudgetperioddirectlyreducesthebeginning balanceinthefollowingbudgetperiod. Inordertoenlistthemanagersofgeneralfundprogramsinasimilarroleinmanagingthecity’sfinancial resources,wemadethefollowingchanges: 1.AllocationofGeneralRevenuestoMajorPrograms.Whilemanygeneralfunddepartmentsgenerate somerevenue,theyarealsodependentongeneraltaxesandfees(forexample,propertytaxesand franchisefees).Butinatypicalbudget,it’shardtodeterminethelevelofthissupport.LakeOswego’s budgetshowsexplicitlythedollaramountofgeneralrevenuesallocatedtoeachprogram.These amountsreflecttheprioritiestheCityCouncilhasplacedonfundingcityservices,andtheyare consistentwiththeresultsofcitizensurveysonservices.Publicsafety(policeandfire)makeup,byfar, thelargestallocationofgeneralrevenues.Thisisfollowedbyparksmaintenance,transferstothestreet fund,andlibrary—allservicesthatarestronglysupportedbyLakeOswegoresidents. TheseallocationsareultimatelydecidedbytheCityCouncil.Settingthesetargetsinthebudgetisas muchartasitisscience.For2021Ͳ23,westartedwiththeallocationsapprovedbytheCityCouncilinthe 2019Ͳ21budget,andforthemostpartmultipliedtheseamountsbytheprojectedgrowthingeneral revenues(around3.25%peryear).Therewereafewexceptionstothisgeneralrule,asoutlinedinthe CityManager’sBudgetMessage. 2.CarryoverSavings.Asnotedabove,managersofenterpriseandspecialrevenuefundshaveastrong incentivetoreduceexpenses,sinceanysavingsduringafiscalyearorbienniumaddstothenextbudget period’sbeginningbalance,whichinturnprovidesmoreflexibilityinfundingoneͲtimeexpensessuchas equipmentorcapitalimprovements. Beginningwiththe2014Ͳ15Budget,weinstitutedasimilarincentiveforgeneralfundprogram managers,byallowingthemtocarryoversavings(anddepartmentrevenuesthatexceedprojections)as abeginningbalanceforthedepartment.Thesebalancesmustbeusedinwaysthatareconsistentwith Councilpriorities,andcan’tbeusedforongoingcommitmentssuchasstaffcosts. 3.DepartmentalContingencyAccounts.Allgeneralfundprogramsineverycityincludecontingency amounts,buttheyarehiddenintheformofpaddedlineitems.Withthestatelaw’sfixationon City of Lake Oswego - 2021-23 Online Biennial Budget Page 3 of 235 appropriations(ratherthanactualspending),andsanctionsforgoingoverbudget,therulesofthegame requirelineitempaddingasaninsurancepolicy. InLakeOswego’sbudget,wearemoreopenaboutthis,andhaveencourageddepartmentmanagersto setasidesomeportionoftheirbeginningbalanceinacontingencybudget.Theycan’tspenddirectlyout ofthisaccount,butitservesasabufferforhigherthanexpectedcostsinotherlineitems.Andof course,ifthecontingencyaccountisn’tneededinthecurrentbudgetperiod,itcarriesforwardintothe nextbudgetperiod. WellͲmanagedcitiesthathavecombinedacarryoversavingsprogramwithdepartmentalcontingency accountshavefoundtheyaremoreresilienttooutsideshockstothefinancialenvironment.For example,planningdepartmentsarebetterabletoweathertheinevitablecyclesinconstructionactivity, anddepartmentswithfacilitieslikethelibraryoradultcommunitycenterarebetterequippedtodeal withafailureoftheHVACsystem. 4.ResponsibilityforPersonnelCosts.Onecouldarguethatthecostofemployeesisoutsidethecontrol ofoperatingmanagers.Salariesaresetbyunioncontracts(approvedbytheCityCouncil)orbya citywideclassificationsystem.Pensioncostsaresetbythestate.Healthcarecostsarealsosetbyunion contractsorthroughcitywidepolicies. Butinthelongrun,operatingmanagersdodeterminepersonnelcosts:theysetthenumberandlevelof positionsintheirdepartments.Andtotheextentthemanagersinvolvetheirstaffmembersinfinancial management,thecostofcollectivebargainingagreementsisnotanabstractconcept,butarealcost thatreducestheabilitytoaddpositionsorreplaceequipment. Typically,thecentralbudgetofficeinacity“gives”thegeneralfunddepartmentstheirpersonnel budgets,basedonthecurrentnumberandlevelofauthorizedpositions.Inourbudgetprocess,we insteadgivethegeneralfundmanagerstheirshareofgeneralrevenuesandletthemtofigureouthow toallocateit.Thefinancedepartmentdoesshareprojectionsofthesalaryandbenefitcostsforeach currentemployee,butthedepartmentheadshavetoaddthem,onebyone,intothebudget.This processismorethansymbolic:itemphasizesthatoperatingmanagersareresponsibleforallthecosts ofprovidingservice,includingstaffcosts.Thereisnobudget“request”process:oncedepartments receivetheirtarget(i.e.,theirallocationofgeneralrevenues),theyareontheirowninfiguringouthow tobalancethebudget. 5.InternalFeesforService.Tobeabletoprovidecityservices,wehavetoaccountformoney,recruit staffandprocessthepayroll,providelegaladvice,maintainbuildings,operateacomputernetwork,and provideotherinternalsupportservices.Thesecostshavealwaysbeenexplicitintheenterpriseand specialrevenuefunds.Buttheyhavebeenhiddenfromsightinthegeneralfundprograms. TheCityofLakeOswegousesasophisticatedcostaccountingmodel—developedbyanindependent expertandupdatedbytheFinanceDirector—toallocateinternalservicecoststothevariouscity departments.Themodelincludesanallocationofcoststogeneralfundprograms,suchaspoliceand libraryservice,butsincemostoftheexpensesarealsoaccountedforingeneralfundunits(HR,IT, City of Lake Oswego - 2021-23 Online Biennial Budget Page 4 of 235 finance,etc.),thereisnoneedtotransfertheseamountsbetweenfunds,sotheyhaven’tbeenshown separately.Wenowshowtheseamountsasarealcomponentofthecostofgeneralfundservices. Insomecases,thesecostsaresignificant.Theinternalservicefeeforthepolicedepartmenttotalsover $1.8millionperfiscalyear.Butthedepartmentisaheavyuserofcomputersinthedispatchcenterand patrolcars,occupiesmostofafloorincityhall,andhasthelargestpayrollofanycitydepartment.It makessensethatitaccountsforalargeshareofsupportservicecosts.Theoverheadrateisstillless than15%,lowerthanthatofmostuniversityprograms,oratypicalallowanceinfederalgrantprograms. Theoverheadrateislowerfordepartmentsthataren’tsuchamajorconsumerofcomputerandother services(e.g.,approximately13.1%fortheadultcommunitycenter). Byfullyexpensingthesecosts,weareabletoshowcorrespondingrevenueforthesupportservice departments,soliketheirdirectservicepeers,theseprogramsbecomeselfͲbalancingaccounts.The directservicedepartmentsarethecustomersofthesupportservicedepartments,andthefees representthecostofinternal“contracts”forservice. Toemphasizethisrelationship,thefirststepinthebudgetpreparationprocessistocomputethefees foreachprogram.Themanagersofthesupportservicedepartmentsthenpresenttheirbudgets(and feeamounts)toa“tribunal”ofthedirectservicedepartments.Totheircredit,thesupportservice managershavebeenverywillingtodoso,andwelcomesuggestionsthatcouldresultinsavingsintheir operations.Theyhaveastrongcustomerserviceethic,andseetheirroleassupportingthefolkswho providethedirectservicestoourcitizens. ManagingtheBottomLine ThefinalbudgetappropriationsadoptedbytheCityCouncilsetatotalappropriation(spendinglimit)for eachprograminthegeneralfund,andappropriationsbycategoriesofexpenseintheotherfunds. Whereitreallymattersisinhowthebudgetsaremanaged.Enterpriseandspecialrevenuefund managershavealwayshadtomanagethebottomline:regardlessofestimatesandprojections(the budget),actualspendingcan’texceedtotalavailableresources.Thesameisnowtrueforthemanagers ofgeneralfundprograms.Actualexpenses(includinginternalservicefees)can’texceedresources (includingbeginningbalanceandthefixedallocationofgeneralrevenues).Ifcarryoversavingsareless thanprojected,orifdepartmentalrevenuescomeinbelowprojections,themanagerwillhavetooffset thisontheexpenseside.Ontheotherhand,if,forexample,theresponsetorecreationofferingsis greaterthananticipated,resultinginadditionalrevenue,theparksdirectorcanaddcoursesand contractors. DualBalancingProcesses—OperatingBudgetsandFundBalance AfinancialpolicythathasservedLakeOswegowellistoavoidusingoneͲtimeresources(e.g.,beginning balances)tofundongoingcosts,suchasstaffsalaries.Anexceptionistheuseofa“rainyday”fundto getthrougharecessionoremergency,sincethatisexactlywhatthefundisfor. City of Lake Oswego - 2021-23 Online Biennial Budget Page 5 of 235 Inthegeneralfund,thispolicyrequirestwobalancingprocesses.Theallocationofgeneralrevenues, notedabove,usesonlyongoingrevenuessuchaspropertytaxandfranchisefees.Thissource,along with(ongoing)departmentalrevenues,fullyfundstheongoingcostofgeneralfundservices. Thesecondbalancingprocessinvolvestheallocationofthebeginninggeneralfundbalance.Alargepart ofitissetasidefirstasthecity’soperatingreserve;bypolicy,30%ofgeneralfundoperatingcosts.The remainderiseithersetasideinotherreserves(e.g.futureequipmentreplacement),orappropriatedfor oneͲtimeexpenses.Theamountsinvolvedcanbesizeable,andthefinalallocationisoneofthemost criticaldecisionsfortheBudgetCommitteeandCityCouncil. BudgetInformationImprovements Tosavecostsandmakebudgetinformationmorewidelyavailable,wehavemovedfromaprinted budgetdocumenttowebͲbasedbudgetinformation.Aninnovationin2014Ͳ15wasthecreationofan interactivebudgetdashboardthatallowsoperatingmanagersandcitizensanatͲaͲglanceoverviewofall cityfinancialperformance,withtheabilitytodrilldowntomoredetaileddata.In2015Ͳ16,weaddeda CapitalImprovementDashboardforrealͲtimetrackingofmultiͲyearcapitalprojects,showingthetotal projectbudgetandtheamountspenttodate(acrossfiscalyears). BiennialBudget WellͲmanagedcitiespayattentiontothelongͲtermconsequencesofcurrentdecisions.Everyyear,we updateasixͲyearprojectionofgeneralfundrevenuesandexpenditures,butOregonlawlimitsustoonly atwoͲyear(biennial)budget.For2021Ͳ23,weare continuingabiennialbudgetformat.Thisdoesn’t, however,meanitisastaticdocument:theCityCouncilcanandshouldamenditasneeded,aslongas longtermconsequencesareaddressed.TherealͲtimebudgetdashboardallowstheCouncilandpublic tomonitorfinancialperformancethroughouttheperiod,andamidͲbienniumreviewinthespringof 2022willgivetheCityCouncilanopportunityformidͲcoursefineͲtuning.   City of Lake Oswego - 2021-23 Online Biennial Budget Page 6 of 235 CITY OVERVIEW  ADDITIONAL ONLINE CITY OVERVIEW LINKS TO OTHER CITY WEBPAGES…  PROFILE OF LAKE OSWEGO  CITY DEMOGRAPHICS AND ECONOMIC INDICATORS  2021 CITY COUNCIL GOALS AND POLICIES  FINANCIAL POLICIES  CITY BUDGETS  City of Lake Oswego - 2021-23 Online Biennial Budget Page 7 of 235 THE BUDGET PROCESS BUDGETING in the STATE of OREGON  A budget as defined by Oregon State Law [Oregon Revised Statutes (ORS)], is a financial plan containing  estimates of revenues and expenditures for a given period or purpose. Local governments in Oregon  operate on a fiscal year that begins July 1 and ends the following June 30. Budgeting requires local  governments to evaluate plans and priorities in light of the financial resources available to meet those  needs. In Oregon, a budget is necessary to justify the need for a given rate and amount of property taxes.  Oregon’s local governments are regulated and controlled by ORS. The state’s local budget law is set out  in ORS 294.305 to 294.520, and 294.555 and 294.565. These statutes provide legal standards for  preparing, presenting, adopting, implementing, and monitoring the budget. Oregon local budget law has  four major purposes:  Establish standard procedures Outline programs and services and the fiscal policy to carry them out Provide methods of estimating revenues, expenditures, and proposed levies Encourage citizen involvement in budget formulation before budget adoption BUDGETING in the CITY of LAKE OSWEGO  Budget Adoption   The City of Lake Oswego prepares and adopts a budget in accordance with Oregon Budget statutes. The  budget is presented by fund and department categories.    The City Manager has responsibility for management of the overall City budget and maintaining budgetary  control at the approved appropriation level. Ongoing review and monitoring of revenues and  expenditures is performed by the Finance Department and the appropriate operating departments. Under  the City’s expenditure limitation, total expenditures cannot exceed the final appropriation once the  budget is adopted.   Budget Amendments   There will be times when an adopted budget has no authority to make certain expenditures or when  revenues are received for which the City had no prior knowledge. The budget may be amended during a  budget period through adoption of a transfer resolution or supplemental budget to authorize  expenditures and/or appropriate additional revenues in the current budget period. Amendments to  budget appropriations are approved by Council. By transferring appropriations, the City usually has  enough flexibility to carry out the programs prescribed in its adopted budget.  City of Lake Oswego - 2021-23 Online Biennial Budget Page 8 of 235 THE BUDGET PROCESS     BUDGET CALENDAR    October through December   City Manager and Finance develop budget goals and guidelines   Present goals and guidelines to management    January and February   City Council establishes goals for the year   Preliminary budget drafts are prepared and submitted for Finance review   CIP project requests due to management    March and April   Finance performs final review and reconciliations and prints proposed budgets   Budget Committee meetings are advertised   City Manager presents budget message and budget at the first Budget Committee meeting in April   Budget Committee discusses and deliberates on the Proposed Budget    May    Budget Committee discusses, deliberates and approves the budget   Budget is updated to reflect changes, if any, and forwarded to Council   Advertise notice of state shared revenues   Prepare and publish Financial Summary and Notice of Budget Hearing for adoption of budget   Publish Notice of Supplemental Budget Hearing    June    Council passes supplemental budget resolution   Council passes resolutions for state revenue sharing eligibility and proposed uses   Council holds public hearing to allow citizen comment on the approved budget and adopts the  Budget, makes appropriations, and sets and classifies tax levies    July   The Adopted Budget takes effect   Submit budget packets to County Assessors (Clackamas, Multnomah, and Washington Counties).  City of Lake Oswego - 2021-23 Online Biennial Budget Page 9 of 235 THE BUDGET PROCESS BUDGETING BY FUND  The City’s budget is organized on the basis of funds, or account groups, and each is considered a separate  accounting entity. The operations of each fund are accounted for with a separate set of self‐balancing  accounts.      Governmental funds finance most of the City’s functions and include the general fund, special revenue  funds, debt service fund, and capital projects funds. Proprietary funds are used to account for the City’s  activities that are similar to those often found in the private sector and include enterprise and internal  service. All of the City funds in the budget document are listed below and are appropriated.  Major funds represent the significant activities of the City and basically include any fund whose revenues  or expenditures, excluding other financing sources and uses, constitute more that 10% of the revenues or  expenditures of the appropriated budget.  Governmental Funds  GENERAL FUND General Fund (Major Fund)  RESERVE FUND Capital Reserve Fund; and Capital Reserve Water Fund  SPECIAL REVENUE FUNDS Trolley Fund; Tourism Fund; Street Fund (Major Fund); Building  Fund; Public Art Fund; Bicycle Path Fund; Systems Development  Charges Fund; Library Endowments Fund; and ACC Endowment  Fund  DEBT SERVICE FUNDS Bonded Debt Service Fund; and City/LORA Debt Service Fund  CAPITAL PROJECTS FUND Assessment Project Fund; Parks Bond Fund; and Parks Recreation  Center Fund  Proprietary Funds  ENTERPRISE FUNDS Water Fund (Major Fund); Lake Oswego – Tigard Water   Partnership Fund; Sewer Fund (Major Fund); Stormwater   Fund (Major Fund); and Tennis Facility Fund  INTERNAL SERVICE FUNDS Engineering Fund; Public Works Support Services Fund; and  Operations Building Fund  City of Lake Oswego - 2021-23 Online Biennial Budget Page 10 of 235 THE BUDGET PROCESS     BASIS OF ACCOUNTING    Budget Basis  All of the funds are budgeted using the modified accrual basis of accounting in accordance with budgetary  accounting practices. In modified accrual, revenues are recognized when they become measurable and  available. Measurable means that the dollar value of the revenue is known. Available means that it is  collectible within the current period or soon enough after the end of the current period to pay off liabilities  of the current period.     Significant revenues that are considered to be measurable and available under the modified accrual basis  of accounting are property taxes, franchise fees, and assessment lien installments received within  approximately 60 days of the end of the fiscal year. Expenditures are recognized when the liability is  incurred, except for interest on general long‐term obligations which is recorded when due.    Audit Basis  The audit, as reported in the Comprehensive Annual Financial Report (CAFR), accounts for the City’s  finances on the basis of generally accepted accounting principles. Generally Accepted Accounting  Principles or GAAP is defined as conventions, rules, and procedures necessary to describe accepted  accounting practice at a particular time. The modified accrual basis of accounting, a GAAP‐approved  method, is also used in the audit for all funds except for the Proprietary Fund Types (i.e., Water, LO‐Tigard  Water Partnership, Sewer, Stormwater, Tennis, Engineering, and Public Works Support Services).  The  audit uses the full‐accrual method of accounting for the Proprietary Funds. The CAFR shows all of the  City’s funds on both a budgetary and GAAP basis for comparison purposes. City of Lake Oswego - 2021-23 Online Biennial Budget Page 11 of 235 2021-23 ORGANIZATIONAL CHART Judge The Honorable William Bruce Shepley ŝƚLJƩŽƌŶĞLJ Jason Loos $1,856,625 4 FTE Citizens WŽƉƵůĂƟŽŶϯϵ͕ϰϴϬ Elected Officials Mayor Joe Buck Councilors Jackie Manz | Massene Mboup | Daniel Nguyen | Aaron Rapf | Rachel Verdick | John Wendland $430,460 WITH DEPARTMENT ADOPTED BUDGETS &ĂĐŝůŝƟĞƐ Management Rachael Petersen ΨϮ͕ϳϯϴ͕ϱϳϭ 4.5 FTE Finance Shawn Cross Ψϰ͕Ϯϲϰ͕ϭϬϰ ϭϬ͘ϱ&d Municipal Court Darci Roberts ΨϮ͕ϵϮϴ͕ϯϲϵ ϯ͘ϱ&d WĂƌŬƐΘZĞĐƌĞĂƟŽŶ Ivan Anderholm $21,254,521 44.4 FTE Tennis Facility Ψϭ͕ϯϰϰ͕ϳϬϴ ϯ͘ϭ&d Parks Bond $21,424,766 Adult Community Center Ψϯ͕ϭϭϬ͕ϰϴϳ 8.6 FTE Fire Don Johnson ΨϮϳ͕ϴϵϱ͕ϴϭϲ 52 FTE Engineering Erica Rooney ΨϭϬ͕ϴϳϴ͕ϱϮϬ 25.8 FTE Police Dale Jorgenson Ψϯϯ͕Ϯϯϲ͕ϯϴϰ 74 FTE /ŶĨŽƌŵĂƟŽŶ Technology Weston Pay Ψϰ͕ϳϲϳ͕Ϭϳϳ ϵ͘ϱ&d Human Resources Megan Phelan Ψϭ͕ϵϰϬ͕ϵϬϬ ϯ͘ϱ&d Library Melissa Kelly Ψϭϭ͕ϵϳϬ͕ϰϲϵ ϯϯ͘ϳ&d Redevelopment Agency Sidaro Sin Ψϭ͕ϮϴϬ͕ϲϵϭ ϭ͘ϯ&d Planning & Building Services Scot Siegel Ψϭϴ͕ϯϭϭ͕ϳϯϰ 24.6 FTE Water Treatment /ŶƚĂŬĞΘŝƐƚƌŝďƵƟŽŶ Facility Ψϵ͕ϵϴϭ͕ϬϬϬ ϭϯ͘ϯ&d Public Works Support Services Anthony Hooper Ψϰ͕Ϯϵϵ͕ϭϴϬ ϵ͘ϲ&d Water Maintenance Ψϲ͕ϮϲϮ͕ϬϬϬ ϳ͘ϵ&d Public Art ΨϱϬϭ͕Ϭϯϭ City Manager DĂƌƚŚĂĞŶŶĞƩ Ψϯ͕ϴϴϬ͕ϭϯϮ ϵ͘Ϯ&d Stormwater Projects $8,742,684 Water Projects ΨϮϴ͕ϴϵϵ͕ϰϴϱ Sewer Projects Ψϰϲ͕ϭϱϯ͕ϳϳϯ Street Projects ΨϮϮ͕Ϭϯϲ͕Ϭϴϴ Sewer Maintenance Ψϰ͕ϯϰϱ͕ϬϬϬ 7.8 FTE Stormwater Maintenance ΨϮ͕Ϯϲϱ͕ϬϬϬ ϯ͘ϲ&d Street Maintenance Ψϱ͕ϳϭϰ͕ϬϬϬ 4.5 FTE L ake Oswego is located primarily in Clackamas County with small portions extending into neighboring Multnomah and Washington counties. Located south of Portland surrounding the 405-acre Oswego Lake, the town was founded in 1847. City of Lake Oswego - 2021-23 Online Biennial Budget Page 12 of 235 FINANCIAL TRENDS  AND  PROPERTY TAXES  ADDITIONAL ONLINE PROPERTY TAXES LINKS TO OTHER CITY WEBPAGES…  PROPERTY TAX AND UTILITY FEE COMPARISON   GENERAL PROPERTY TAX INFORMATION AND LINKS  City of Lake Oswego - 2021-23 Online Biennial Budget Page 13 of 235 This page intentionally left blank City of Lake Oswego - 2021-23 Online Biennial Budget Page 14 of 235 GENERAL AND ECONOMIC INFORMATION Lake Oswego is located in northwestern Oregon, south of the Portland metropolitan area, in Clackamas, Multnomah, and Washington Counties. These are among the five counties that comprise the Portland‐Vancouver Primary Metropolitan Statistical Area. The City's economy is linked with that of the metropolitan area, which is based on manufacturing, national and international trade, and service industries.   Primarily a residential community, Lake Oswego has a low level of industry and retail‐based commercial activity.  Most newer commercial development is along Kruse Way,  a corridor on the west side near Interstate 5 — a prime section of the beltway around the southwest Portland Metro area. The city's population increased steadily during the 1980s and early 1990s (about 5% annually), and has increased to an estimated 39,480. The State of Oregon, population is increasing  at about 1.2% annually. There is a slight increase from 2015 to 2020 with new development in downtown Lake Oswego.  Future growth is estimated at about 0.6% per year. The Bureau of Labor Statistics for the U.S. Department of Labor tracks the Consumer Price Index (CPI‐U) for most U.S. cities. The CPI‐U is a leading economic indicator that measures inflation, which is central to assessing the cost of living and whether living standards are rising or falling. The graph to the right shows the annual percentage change in this measure and compares the Portland area with the rest of the country.  In 2020, Portland's annual growth rate was greater than the rest of the country; about 1.7% compared to the US average of 1.4%. This graph compares the City of Lake Oswego's population to the City's number of full‐time equivalent (FTE) employees over the past two decades. For the 2021‐23 biennium, the City budgeted 358.8 FTE.  Expressed in per capita terms, the FTE count is 9.0 employees per thousand of population.   ‐  1,000,000  2,000,000  3,000,000  4,000,000  5,000,000  10,000  20,000  30,000  40,000  50,000 1985 1990 1995 2000 2005 2010 2015 2020 Population Trends City of Lake Oswego (left scale) State of Oregon (right scale) ‐1% 0% 1% 2% 3% 4% 5% Percent Change in Average Annual CPI‐U Index U.S. Average Portland, OR 2002‐03 2003‐05 2005‐07 2007‐09 2009‐10 2010‐11 2011‐12 2012‐13 2013‐14 2014‐15 2015‐16 2016‐17 2017‐18 2018‐19 2019‐21 2021‐23 Pop 35,750 35,860 36,075 36,100 36,698 36,620 36,725 36,769 36,990 37,105 37,300 37,425 37,490 38,215 39,115 39,845 Series2 333 337 337 345 357.4 355.8 354.5 362.5 352.1 350.1 347.3 344.8 344.3 345.3 346.7 358.8 0 50 100 150 200 250 300 350 400 0 15,000 30,000 45,000 City Population vs. Number of City Employees (FTEs) City of Lake Oswego - 2021-23 Online Biennial Budget Page 15 of 235 FINANCIAL TRENDS - RESOURCES For the 2021‐23 biennium, total General Revenues allocated to various General Fund departments totaled $79.8 million.  A summary of general  revenues can be found on page i‐20. Property tax revenue is the major source of general  resources for the City.  Those revenues along with franchise fees and state shared revenues are included in the allocation. The above graph compares the City's total millage rate (based upon the largest tax code area) to other cities in the Portland metro region.  Measure 5, passed by voters in 1990, divided property tax levies into three categories and established limits for each category.  The categories and limits for each are:  Education ($5.00 per $1,000 RMV), Government ($10.00 per $1,000 RMV), and a third category that is exempt from the limitations (usually general obligation debt). City Council <1% City Manager's  Office 1% Library 4% Municipal Court 1% Adult Community  Center3% Planning 7% Police 36% Fire 27% Parks & Recreation 20% Allocation of General Revenues 2021‐23 $0.00 $5.00 $10.00 $15.00 $20.00 $25.00 $30.00 Gresham Hillsboro Tualatin Tigard Oregon City Lake Oswego Sherwood Wilsonville West Linn Beaverton Milwaukie Portland 16.9367 17.1718 17.3895 17.6653 18.0728 18.3761 18.7311 19.3792 19.3989 20.6785 21.2712 25.5221 Comparison of Total Property Tax Rates in Portland Metro Area ‐Fiscal Year 2020‐21 Excluded from Measure 5 Limitations Government Education City of Lake Oswego - 2021-23 Online Biennial Budget Page 16 of 235 FINANCIAL TRENDS - REQUIREMENTS Requirements were balanced to 2021‐23 resources at $406.7 million.  As the pie chart to the left shows, about 40% of the biennium's requirements are budgeted in the General Fund. The remaining budgeted requirements are allocated between the remaining funds — with small funds grouped in "Other". The General Fund primary services include Police, Fire, Parks & Recreation, General Administration, Planning, and Library. The above graph depicts operating budgets for the direct service programs within the City.   For the purpose of this graph, operating budget consists of personnel services, materials and services, and internal fees for service.   * Original budgets for fiscal year  2013‐14 did not include fees for service to the General Fund if the program was included in the General Fund.  These amounts have been included for comparison purposes. Beginning July 1, 2019 Golf is included with Parks & Recreation. General 40% Sewer 12% Water 11% Street 7%Stormwater 3% Building 3% Other 24% Requirements by Fund 2021‐23 $0 $10 $20 $30 $40 $50 $60 $70 $80 $90 2013‐14 2014‐15 2015‐16 2016‐17 2017‐18 2018‐19 2019‐20 2020‐21 2021‐22 2022‐23 55.6 53.8 56.6 55.7  63.1 61.8 68.4 71.8  74.3 75.9 Total  Budgeted Operating Expenditures by City ServiceBuilding Stormwater Other Planning Streets Library Sewer Water Parks & Rec Fire Police In  Mi l l i o n s City of Lake Oswego - 2021-23 Online Biennial Budget Page 17 of 235 FINANCIAL TRENDS - RESOURCES & REQUIREMENTS For the 2021‐23 biennium, total resources are $406.7 million ‐‐ 9% or $38.6 million represents  intergovernmental revenues, which includes $8.3 million of State Shared Revenues and a $6.7 million levy from the County Library District. Property tax revenues, including delinquencies, continue to be a major source of resources for the City.  For the biennium, the rates are held constant for a total of $82.7 million.   Requirements were "balanced" to 2021‐23 resources at $406.7 million. As the pie chart to the left shows, about $95.6 million of this biennium's requirements are budgeted as contingency and ending fund balances. The remaining budgeted requirements are allocated between personnel services, materials & services, and debt service, transfers, and capital. Personnel Services 27% Materials &  Services 22% Debt Service 7% Transfers 5% Capital 15% Contingency &  Ending Fund Balances 24% Requirements by Use 2021‐23 Beginning Fund  Balances 30% Property Taxes 20% Franchise Fees 1% Intergovernmental  Revenues 9% Licenses & Fees 5% Sales & Services 20% Charges for  Services 8%Transfers 5% 0%Other 1% Resources by Source 2021‐23 City of Lake Oswego - 2021-23 Online Biennial Budget Page 18 of 235 This page intentionally left blank City of Lake Oswego - 2021-23 Online Biennial Budget Page 19 of 235 FINANCIAL TRENDS - BUDGETS The blue columns in the above graph illustrate the City of Lake Oswego's total resources since fiscal year 2003‐04. Adjusting the totals for inflation, and graphing the results in terms of 2003‐04 dollars with the green columns, illustrates that growth has been moderate. The two spikes in 2009‐10 and 2010‐11 is for the LOIS project. Fiscal year 2011‐12 reflects refinancing the West End Building line‐of‐credit and the Urban Renewal Debt. The 2012‐13, 2013‐14, and 2014‐15 increases reflect the LO‐Tigard Water Partnership project. The last two fiscal years represent the 2021‐23 biennium, where combined budgeted resources are $406.7 million. This graph depicts the total resources budgeted in each fund category since fiscal year 2003‐04. The graph indicates the combined General Fund (since FY10), which includes administrative services, Public Safety, Parks and Recreation, Library, Municipal Court, and the Planning operations. The Utility funds are consolidated under Public Works and the increase reflects adding in System Development Charges and Operations Services that were previously included in Other Funds. The large spikes in past years in Public Works resources is contributed to the LOIS project for fiscal years 2009‐10 through 2011‐12, and LO‐Tigard Water Partnership project for fiscal years 2012‐13 through 2015‐16. Also, the Other category for 2017‐18, 2019‐20 through 2022‐23 reflect proceeds from parks and LORA bond issues. $0 $40,000,000 $80,000,000 $120,000,000 $160,000,000 $200,000,000 $240,000,000 $280,000,000 $320,000,000 $360,000,000 $400,000,000 $440,000,000 2003‐ 04 2004‐ 05 2005‐ 06 2006‐ 07 2007‐ 08 2008‐ 09 2009‐ 10 2010‐ 11 2011‐ 12 2012‐ 13 2013‐ 14 2014‐ 15 2015‐ 16 2016‐ 17 2017‐ 18 2018‐ 19 2019‐ 20 2020‐ 21 2021‐ 22 2022‐ 23 Total  Budgeted Resources by Fund Categories Other Funds Parks & Open Space Funds Public Works Parks and Recreation Fund Library Fund Public Safety Funds General Fund $0 $50,000,000 $100,000,000 $150,000,000 $200,000,000 $250,000,000 $300,000,000 $350,000,000 $400,000,000 $450,000,000 2003‐ 04 2004‐ 05 2005‐ 06 2006‐ 07 2007‐ 08 2008‐ 09 2009‐ 10 2010‐ 11 2011‐ 12 2012‐ 13 2013‐ 14 2014‐ 15 2015‐ 16 2016‐ 17 2017‐ 18 2018‐ 19 2019‐ 20 2020‐ 21 2021‐ 22 2022‐ 23 Total  Budgeted Resources Total Budget Total Budget in 2003‐04 Dollars City of Lake Oswego - 2021-23 Online Biennial Budget Page 20 of 235 FINANCIAL TRENDS - BUDGETS The above graph illustrates the City of Lake Oswego's operations budget since fiscal year 2003‐04. As illustrated by the green columns, which adjust for inflation since 2003‐04, the operations budget had increased gradually, except for debt service in recent years. This is includes bonds for the Lake Oswego Interceptor Sewer (LOIS) and LO‐Tigard Water Partnership projects. Also, the West End Building (WEB) was refinanced in 2015‐16 and sold the same year. The spikes in 2017‐18 and 2020‐21 reflect intergovernmental expense to LORA for FFC bond proceeds from the City/LORA Debt Service Fund. Operations include the normal operating costs of providing city services, but not capital outlay expenditures. The black line reflects the inflation‐adjusted operations budget on a per capita basis. The above graph depicts the City of Lake Oswego's budgeted contingency and unappropriated ending fund balances since fiscal year 2003‐04.  Generally, these balances reflect what is left after revenues and expenditures have been accounted for.  Each year, these balances have all met or exceeded the City's adopted policy in their respective area.  The spike in FY2009‐10 through FY2011‐12 reflects reserves from bond proceeds for the LOIS project, and again in FY2012‐13 through FY2016‐17 from bond proceeds for the LO‐Tigard Water Partnership project.  The increase in FY2019‐20 through FY2022‐23 reflects parks bond balances and reserve for the new City Hall. $0 $20,000,000 $40,000,000 $60,000,000 $80,000,000 $100,000,000 $120,000,000 2003‐ 04 2004‐ 05 2005‐ 06 2006‐ 07 2007‐ 08 2008‐ 09 2009‐ 10 2010‐ 11 2011‐ 12 2012‐ 13 2013‐ 14 2014‐ 15 2015‐ 16 2016‐ 17 2017‐ 18 2018‐ 19 2019‐ 20 2020‐ 21 2021‐ 22 2022‐ 23 Reserves and/or Ending Fund Balances Budget Budget in 2003‐04 Dollars 0 500 1,000 1,500 2,000 2,500 3,000 $0 $20,000,000 $40,000,000 $60,000,000 $80,000,000 $100,000,000 $120,000,000 $140,000,000 $160,000,000 2003‐ 04 2004‐ 05 2005‐ 06 2006‐ 07 2007‐ 08 2008‐ 09 2009‐ 10 2010‐ 11 2011‐ 12 2012‐ 13 2013‐ 14 2014‐ 15 2015‐ 16 2016‐ 17 2017‐ 18 2018‐ 19 2019‐ 20 2020‐ 21 2021‐ 22 2022‐ 23 Operating Budget (1) Budget Budget in 2003‐04 Dollars Per capita (right scale) (1)  Includes Personnel Services, Materials & Services,  Operating Transfers, and Debt Service ‐excludes                     City of Lake Oswego - 2021-23 Online Biennial Budget Page 21 of 235 FINANCIAL TRENDS - BONDED DEBT In the last several years, the City has issued debt to fund large public infrastructure improvement and replacement projects such as the Lake Oswego Interceptor Sewer ($110 million), and the Lake Oswego Tigard Water Partnership ($96 million). A City Council adopted policy is for total outstanding indebtedness not to exceed $250 million, not including voter approved general obligation bonds. There are new Parks bonds included  beginning in fiscal year 2022‐23. $0 $50,000 $100,000 $150,000 $200,000 $250,000 Lake Oswego Interceptor Sewer Boones Ferry Road / East End In  Th o u s a n d s City‐wide Outstanding Debt Principal  Stormwater Parks Streets WEB Sewer Water LORA Parks ‐ Projected LOͲTigardWater Partnership City of Lake Oswego - 2021-23 Online Biennial Budget Page 22 of 235 FINANCIAL TRENDS ‐ BONDED DEBT The columns in the above graph show the City's total general obligation (G.O.) debt. ORS 287A.050 sets a legal limit on G.O. bonded indebtedness at 3% of the total real market value in the city. The City's G.O. bonded indebtedness has stayed less than 1%, well below this limit. The graph reflects existing general obligation bond issues only and does not project for any future ballot measures that may increase general obligation debt. This graph depicts the City of Lake Oswego's debt service (principal and interest payments) on its bonded indebtedness. Bond issues are 20 and 25‐years;  however, the graph is only extended out to fiscal year 2027‐28. Debt service payments have included street improvement  bonds and open space and field bonds. The steady decrease from fiscal year 2015‐16 reflects two GO Bond issues retiring. The increase in fiscal year 2022‐23 reflects a Parks bond and the remaining bonds will be for the Boones Ferry Road project.  $0 $50,000,000 $100,000,000 $150,000,000 $200,000,000 $250,000,000 $300,000,000 $350,000,000 $400,000,000 $450,000,000 20 0 3 ‐04 20 0 4 ‐05 20 0 5 ‐06 20 0 6 ‐07 20 0 7 ‐08 20 0 8 ‐09 20 0 9 ‐10 20 1 0 ‐11 20 1 1 ‐12 20 1 2 ‐13 20 1 3 ‐14 20 1 4 ‐15 20 1 5 ‐16 20 1 6 ‐17 20 1 7 ‐18 20 1 8 ‐19 20 1 9 ‐20 20 2 0 ‐21 20 2 1 ‐22 20 2 2 ‐23 General Obligation Bonded Indebtedness All GO bonds Bonded Debt Limitation (3%) RMV $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 20 0 3 ‐04 20 0 4 ‐05 20 0 5 ‐06 20 0 6 ‐07 20 0 7 ‐08 20 0 8 ‐09 20 0 9 ‐10 20 1 0 ‐11 20 1 1 ‐12 20 1 2 ‐13 20 1 3 ‐14 20 1 4 ‐15 20 1 5 ‐16 20 1 6 ‐17 20 1 7 ‐18 20 1 8 ‐19 20 1 9 ‐20 20 2 0 ‐21 20 2 1 ‐22 20 2 2 ‐23 20 2 3 ‐24 20 2 4 ‐25 20 2 5 ‐26 20 2 6 ‐27 20 2 7 ‐28 Annual Debt Service on General Obligation Bonds City of Lake Oswego - 2021-23 Online Biennial Budget Page 23 of 235 FINANCIAL TRENDS - BONDED DEBT GENERAL OBLIGATION BONDS General obligation bonds are used to finance a variety of public projects and require voter approval. These bonds are backed by the full faith and credit of the City. The City currently has three general obligation bond issues outstanding: Interest Issued Maturity Original Principal Annual Bond rates (1) date date principal outstanding debt service Rating (2) Payment source Series 2015 Lake Grove/Refunding 2.00 ‐ 5.00 2/26/15 6/1/39 10,245,000 4,040,000 1,009,900 Aaa/AAA Property taxes Series 2019 Parks 2.00 ‐ 5.00 11/6/19 6/1/39 23,860,000 23,595,000 939,084 Aaa/AAA Property taxes Total General Obligation Bonds $34,105,000 $27,635,000 $1,948,984 (1)Interest rates represent the rates on the remaining bond principal outstanding. (2)Bond ratings received from Moody's / Standard & Poor's reflect the City's strong financial performance. Principal Interest payable payable Total June 30, 2022 1,070,000 878,984 1,948,984 June 30, 2023 870,000 825,484 1,695,484 June 30, 2024 965,000 784,984 1,749,984 June 30, 2025 1,065,000 739,834 1,804,834 June 30, 2026 1,170,000 689,784 1,859,784 June 30, 2027 1,280,000 635,409 1,915,409 June 30, 2028 1,400,000 574,709 1,974,709 June 30, 2029 1,530,000 508,109 2,038,109 June 30, 2030 1,405,000 475,759 1,880,759 June 30, 2031 1,490,000 445,859 1,935,859 June 30, 2032 1,570,000 412,534 1,982,534 June 30, 2033 1,660,000 375,747 2,035,747 June 30, 2034 1,755,000 333,247 2,088,247 June 30, 2035 1,855,000 287,316 2,142,316 June 30, 2036 1,965,000 237,983 2,202,983 June 30, 2037 2,075,000 184,700 2,259,700 June 30, 2038 2,195,000 127,438 2,322,438 June 30, 2039 2,315,000 65,900 2,380,900 $27,635,000 $8,583,780 $36,218,780 ORS 287A.050 Debt Debt Debt as % Statutory outstanding per capita of RMV maximum G.O. Bonds, debt ratios $27,635,000 $700 0.23%3.00% Schedule of Future Principal & Interest Payments due Fiscal year ended City of Lake Oswego - 2021-23 Online Biennial Budget Page 24 of 235 FINANCIAL TRENDS ‐ BONDED DEBT FULL FAITH AND CREDIT BONDS Full faith and credit bonds are long‐term obligations that are payable solely from a designated source of revenue. They do not carry any taxing power.   Interest Original Maturity Original Principal Annual rates (1) date date principal outstanding debt service Payment source Series 2011A Full Faith & Credit 2.50 ‐ 5.00 9/20/11 6/1/31 11,500,000 6,710,000 821,800 LORA Series 2013A Full Faith & Credit 4.00 ‐ 5.00 9/11/13 6/1/38 75,290,000 63,785,000 5,473,175 Water rates Series 2017 Full Faith & Credit 2.00 ‐ 5.00 12/21/17 12/1/35 44,160,000 39,975,000 3,653,775 Sewer rates Series 2018 Full Faith & Credit* 2.00 ‐ 5.00 5/2/18 12/1/42 51,640,000 46,515,000 3,376,063 LORA/Water/Stormwater Series 2019 Full Faith & Credit 2.00 ‐ 5.00 11/6/19 6/1/39 10,400,000 11,135,000 794,950 Street gas tax revenue Series 2020 Full Faith & Credit 5.00 5/1/20 6/1/45 33,425,000 32,540,000 2,672,000 LORA/Sewer rates Total Full Faith & Credit  Bonds $226,415,000 $200,660,000 $16,791,763 (1)Interest rates represent the rates on the remaining bond principal outstanding. Principal Interest Estimated payable payable Total June 30, 2022 8,540,000 8,251,763 16,791,763 June 30, 2023 8,945,000 7,885,937 16,830,937 June 30, 2024 9,330,000 7,501,988 16,831,988 June 30, 2025 9,570,000 7,079,112 16,649,112 June 30, 2026 10,000,000 6,640,313 16,640,313 June 30, 2027 10,515,000 6,147,887 16,662,887 June 30, 2028 11,025,000 5,655,613 16,680,613 June 30, 2029 11,195,000 5,180,662 16,375,662 June 30, 2030 11,650,000 4,743,288 16,393,288 June 30, 2031 12,135,000 3,272,712 15,407,712 June 30, 2032 11,860,000 3,763,763 15,623,763 June 30, 2033 12,385,000 3,273,925 15,658,925 June 30, 2034 12,910,000 2,777,888 15,687,888 June 30, 2035 13,435,000      2,280,312 15,715,312 June 30, 2036 8,325,000 1,816,813 10,141,813 June 30, 2037 8,690,000 1,485,587 10,175,587 June 30, 2038 9,070,000 1,136,578 10,206,578 June 30, 2039 3,995,000 770,060 4,765,060 June 30, 2040 3,375,000 630,219 4,005,219 June 30, 2041 3,535,000 503,831 4,038,831 June 30, 2042 3,710,000 370,681 4,080,681 June 30, 2043 3,890,000 230,438 4,120,438 June 30, 2042 1,235,000 128,750 1,363,750 June 30, 2043 1,340,000 67,000 1,407,000 $200,660,000 $81,595,120 $282,255,120 *Series 2018 Debt Service payments includes refunded Surface Water (Stormwater) Series 2005 and Water Series 2007. Schedule of Future Principal & Interest Payments due Fiscal year ended City of Lake Oswego - 2021-23 Online Biennial Budget Page 25 of 235 FINANCIAL TRENDS - PROPERTY TAXES This graph provides some insight into the growth of the City of Lake Oswego's assessed value since fiscal year 2003‐04. The trend shows that assessed value continues to climb. The estimation of the assessed value starts with the previous year’s assessed value and adds three factors: a growth factor (maximum allowed by law is 3%), an allowance for new construction, and an allowance for annexed property. The assessed value now reflects about 63% of the real market value. The above chart reflects the property tax rates applicable to the City's portion of property taxes. These rates show the bonded debt rate separately and exclude the rates for other taxing authorities such as education and the county. By applying these rates to every $1,000 of assessed value, the amount of property taxes paid to the City can be estimated. For example, the rate of $5.20 equates to $520 per $100,000 of assessed value; accordingly, an average home with an assessed value of $535,000 will pay about $2,782 of its total property tax bill for City services. $0 $750,000 $1,500,000 $2,250,000 $3,000,000 $3,750,000 $4,500,000 $5,250,000 $6,000,000 $6,750,000 $7,500,000 $8,250,000 $9,000,000 Total  Assessed Value  (000's) for the City of Lake Oswego $0 $1 $2 $3 $4 $5 $6 $7 5.22 5.22 5.20 5.16 5.77 5.87 5.80 5.72 5.70 5.70 5.62 5.58 5.58 5.57 5.54 5.40 5.35 5.31 5.25 5.24 Property Tax  Rates (the City's portion) Bonded Debt Rate City's Base Rate City of Lake Oswego - 2021-23 Online Biennial Budget Page 26 of 235 PROPERTY TAXES Inside L.O.  School Dist. Outside L.O.  School Dist. Total Prior year's actual assessed value, 2020‐21 $8,044,163,908 $402,775,520 $8,446,939,428 Plus estimated increases in assessed value: General growth @ 3%241,324,917      12,083,266      253,408,183       Estimation for new construction 80,037,107         ‐ 80,037,107         Special urban renewal growth ‐ ‐ ‐  Less urban renewal agency's estimated excess assessed value over its frozen tax base (522,392,845)     ‐ (522,392,845)     2021‐22 estimated assessed value $7,843,133,087 $414,858,786 $8,257,991,873 Tax rate: Permanent tax rate authority (5.0353 / 4.5884)Gross levy Net Levy Proposed tax rate levied 4.9703                4.5884              @ 100%@ 94% 2021‐22 permanent taxes levied $38,982,723 $1,903,538 $40,886,261 38,433,000$   2021‐22 bonded debt tax rate and bonded debt levy 0.2316              $1,912,766 1,798,000       Total net levy (estimated current property taxes to be collected, excluding delinquencies)  40,231,000$   Inside L.O.  School Dist. Outside L.O.  School Dist. Total Prior year's estimated assessed value, 2021‐22 $8,365,525,935 $414,858,786 $8,780,384,721 Plus projected increases in assessed value: General growth @ 3%250,965,779      12,445,763      263,411,542       Projection for new construction 83,238,591         ‐ 83,238,591         Special urban renewal growth ‐ ‐ ‐  Less urban renewal agency's projected excess assessed value over its frozen tax base (549,378,863)     ‐ (549,378,863)     2022‐23 projected assessed value $8,150,351,442 $427,304,549 $8,577,655,991 Tax rate: Permanent tax rate authority (5.0353 / 4.5884)Gross levy Net Levy Projected tax rate levied 4.9703                4.5884              @ 100%@ 94% 2022‐23 permanent taxes levied $40,509,692 $1,960,644 $42,470,336 39,922,000$   2022‐23 bonded debt tax rate and bonded debt levy 0.1931              $1,656,383 1,557,000       Total net levy (projected current property taxes to be collected, excluding delinquencies)  41,479,000$   Property Taxes Proposed Fiscal Year 2021‐22 Calculation Property Taxes Proposed Fiscal Year 2022‐23 Calculation City of Lake Oswego - 2021-23 Online Biennial Budget Page 27 of 235 This page intentionally left blank City of Lake Oswego - 2021-23 Online Biennial Budget Page 28 of 235 SUMMARIES  City of Lake Oswego - 2021-23 Online Biennial Budget Page 29 of 235 Adopted Budget for the 2021-23 Biennium RESOURCES Beginning Revenue   Percent Personnel Materials  Department Description Balance  Budget Total of Total Services & Services GENERAL  (1) General * (Dept 100 and 190)18,661,831$    9,636,000$        28,297,831$    ‐$ ‐$  Police 807,384            32,429,000        33,236,384      26,070,000      5,873,000         Fire 1,229,816        26,666,000        27,895,816      22,931,000      3,802,000         Parks & Recreation  (2)1,766,521        19,488,000        21,254,521      10,079,000      8,986,000         Library 1,631,469        10,339,000        11,970,469      7,117,000        4,157,000         Planning 1,124,804        6,724,000          7,848,804        4,792,000        2,751,000         Adult Community Center 232,487            2,878,000          3,110,487        1,932,000        898,000             Municipal Court 487,369            2,441,000          2,928,369        881,000            1,602,000         Redevelopment 61,691              1,219,000          1,280,691        418,000            842,000             City Council 31,460              399,000             430,460            48,000              343,000             Information Technology 605,077            4,162,000          4,767,077        3,116,000        1,246,000         Finance 309,104            3,955,000          4,264,104        3,078,000        1,016,000         City Manager's Office 213,132            3,667,000          3,880,132        3,180,000        576,000             Facilities Management 381,571            2,357,000          2,738,571        1,283,000        1,074,000         City Attorney's Office 136,625            1,720,000          1,856,625        1,554,000        166,000             Human Resources 145,900            1,795,000          1,940,900        1,146,000        649,000             Risk Management 78,213              2,660,000          2,738,213         ‐ 2,660,000              Total General 27,904,454      132,535,000      160,439,454    39.4% 87,625,000      36,641,000       PUBLIC WORKS Water *12,579,485      32,563,000        45,142,485      11.1%5,972,000        12,782,000       Sewer *17,216,773      33,282,000        50,498,773      12.4%1,786,000        14,451,000       Street *6,647,088        21,103,000        27,750,088      6.8%1,125,000        7,228,000         Stormwater *1,889,684        9,118,000          11,007,684      2.7%941,000            3,492,000         Public Works Support Services 527,180            3,772,000          4,299,180        1.1%2,700,000        1,374,000         Systems Development Charges (SDC)14,625,966      3,192,000          17,817,966      4.4%‐ ‐  Assessment Project 856,590            102,000             958,590            0.2%‐ ‐  Bicycle Path 240,615            54,000                294,615            0.1%‐ ‐        Total Public Works (3)54,583,381      103,186,000      157,769,381    38.8% 12,524,000      39,327,000       OTHER City/LORA Debt Service ‐ 8,687,000          8,687,000        2.1%‐ ‐  Engineering 1,024,520        9,854,000          10,878,520      2.7%8,040,000        2,244,000         Building 4,865,930        5,597,000          10,462,930      2.6% 2,640,000        2,910,000         Bonded Debt Service 1,012,231        3,435,000          4,447,231        1.1%‐ ‐  Tennis Facility 386,708            958,000             1,344,708        0.3% 472,000            571,000             Tourism 166 509,000             509,166            0.1%‐ 124,000             Trolley 471,120            208,000             679,120            0.2%‐ 246,000             Public Art 134,031            367,000             501,031            0.1%‐ 382,000             Parks Bond  (4)21,324,766      100,000             21,424,766      5.3%‐ ‐  Parks Recreation Center (5)1,500,000        14,500,000        16,000,000      3.9%‐ ‐  ACC Endowment 2,067,585        120,000             2,187,585        0.5%‐ ‐  Library Endowments 4,342,637        200,000             4,542,637        1.1%‐ ‐  Capital Reserve  (6)2,052,124        1,810,000          3,862,124        0.9%‐ ‐  ‐ 3,000,000          3,000,000        0.7%‐ ‐        Total Other 39,181,818      49,345,000        88,526,818      21.8% 11,152,000      6,477,000         Total 121,669,653$  285,066,000$    406,735,653$  100.0%111,301,000$  82,445,000$     Budget Notes: 1)General Fund revenue reflects Internal Charges for Services from departments within the General Fund as well as those  charged to departments outside the General Fund. 2)Beginning July 1, 2019 Golf is included with Parks & Recreation, instead of being a stand‐alone fund. 3)The change in balance for Public Works also reflects additional street projects as well as SDCs being used for  park development and pathway projects. * Major Funds Capital Reserve Water (7) ++ City of Lake Oswego - 2021-23 Online Biennial Budget Page 30 of 235 REQUIREMENTS Debt Capital Expense Department Change in Service Outlay Budget Contingency Contingency Total Balances ‐$ 9,840,000$    ‐$ 9,840,000$      ‐$ 8,960,000$        9,497,831$                28,297,831$    (204,000)$         ‐ ‐ 340,000            32,283,000      953,384            ‐ ‐33,236,384      146,000            ‐ ‐ 750,000            27,483,000      412,816            ‐ ‐27,895,816      (817,000)           58,000              ‐ 883,000            20,006,000      1,248,521         ‐ ‐21,254,521      (518,000)           ‐ ‐ ‐ 11,274,000      696,469            ‐ ‐11,970,469      (935,000)           ‐ ‐ 36,000              7,579,000        269,804            ‐ ‐7,848,804        (855,000)           ‐ ‐ ‐ 2,830,000        280,487            ‐ ‐3,110,487        48,000              ‐ ‐ ‐ 2,483,000        445,369            ‐ ‐2,928,369        (42,000)             ‐ ‐ ‐ 1,260,000        20,691              ‐ ‐1,280,691        (41,000)             ‐ ‐ ‐ 391,000            39,460              ‐ ‐430,460            8,000                 ‐ ‐ 120,000            4,482,000        285,077            ‐ ‐4,767,077        (320,000)           ‐ ‐ ‐ 4,094,000        170,104            ‐ ‐4,264,104        (139,000)           ‐ ‐ ‐ 3,756,000        124,132            ‐ ‐3,880,132        (89,000)             ‐ ‐ 48,000              2,405,000        333,571            ‐ ‐2,738,571        (48,000)             ‐ ‐ ‐ 1,720,000        136,625            ‐ ‐1,856,625        ‐  ‐ ‐ ‐ 1,795,000        145,900            ‐ ‐1,940,900        ‐  ‐ ‐ ‐ 2,660,000        78,213              ‐ ‐2,738,213        ‐  58,000              9,840,000      2,177,000        136,341,000    5,640,623         8,960,000          9,497,831 160,439,454    (3,806,000)        11,645,000      3,000,000      6,440,000        39,839,000      ‐ 5,303,485          ‐ 45,142,485      (7,276,000)        11,251,000      ‐ 7,530,000        35,018,000      ‐ 15,480,773        ‐ 50,498,773      (1,736,000)        1,594,000        ‐ 12,060,000      22,007,000      ‐ 5,743,088          ‐ 27,750,088      (904,000)           454,000            ‐ 2,535,000        7,422,000        ‐ 3,585,684          ‐ 11,007,684      1,696,000         ‐ ‐ 146,000            4,220,000        ‐ 79,180                ‐ 4,299,180        (448,000)           ‐ ‐ 1,098,000        1,098,000        ‐ 16,719,966        ‐ 17,817,966      2,094,000         ‐ ‐ ‐ ‐ ‐ ‐ 958,590 958,590            102,000            ‐ ‐ ‐ ‐ ‐ ‐ 294,615 294,615            54,000              24,944,000      3,000,000      29,809,000      109,604,000    ‐ 46,912,176        1,253,205 157,769,381    (6,418,000)        8,687,000        ‐ ‐ 8,687,000        ‐ ‐ ‐ 8,687,000        ‐  ‐ ‐ 60,000              10,344,000      ‐ 534,520              ‐ 10,878,520      (490,000)           ‐ ‐ 90,000              5,640,000        ‐ 545,000              4,277,930 10,462,930      (43,000)             3,647,000        ‐ ‐ 3,647,000        ‐ ‐ 800,231 4,447,231        (212,000)           ‐ ‐ ‐ 1,043,000        ‐ 301,708              ‐ 1,344,708        (85,000)             ‐ 385,000         ‐ 509,000            ‐ 166 ‐ 509,166            ‐  ‐ ‐ ‐ 246,000            ‐ 433,120              ‐ 679,120            (38,000)             ‐ ‐ 87,000              469,000            ‐ ‐ 32,031 501,031            (102,000)           ‐ 7,000,000      10,800,000      17,800,000      ‐ 3,624,766          ‐ 21,424,766      (17,700,000)      ‐ ‐ 15,000,000      15,000,000      ‐ 1,000,000          ‐ 16,000,000      (500,000)           ‐ 180,000         ‐ 180,000            ‐ ‐ 2,007,585 2,187,585        (60,000)             ‐ 60,000           ‐ 60,000              ‐ ‐ 4,482,637 4,542,637        140,000            ‐ ‐ 1,500,000        1,500,000        ‐ ‐ 2,362,124 3,862,124        310,000            ‐ ‐ ‐ ‐ ‐ 3,000,000 3,000,000        3,000,000         12,334,000      7,625,000      27,537,000      65,125,000      ‐ 6,439,280          16,962,538                88,526,818      (15,780,000)      37,336,000$    20,465,000$ 59,523,000$    311,070,000$  5,640,623$       62,311,456$      27,713,574$              406,735,653$  (26,004,000)$   4)A $30 million Park Bond went to the voters in May 2019 for park development and facilities. The first issue of $24 million  was November 2019. The second issue would be in 2023. 5)Parks Recreation Center project with LOSD. 6)Capital Reserve Fund includes a Parks Recreation Center reserve, a library capital reserve, and a general equipment reserve. 7)Capital Reserve Water Fund includes water capital/equipment reserve. Ending Balance / Reserve for FutureTransfers +=+  ‐ City of Lake Oswego - 2021-23 Online Biennial Budget Page 31 of 235 BUDGET SUMMARY OF ALL FUNDS for the 2021-23 Biennium by Type Special Debt Capital General Revenue Service Project RESOURCES Fund Funds Funds Funds      (by Revenue Type) Property Taxes 79,355,000$     ‐$ 3,423,000$       ‐$  Franchise Fees 5,526,000 ‐ ‐  Intergovernmental Revenues 11,276,000 6,999,000          8,687,000 7,500,000           Licenses & Fees 4,217,000 15,069,000 ‐ 80,000 Fines & Forfeitures 1,816,000 ‐ ‐ ‐  Sales & Services 10,441,000 28,000 ‐ ‐  Charges for Services 18,974,000 ‐ ‐ ‐  Transfers (1)240,000 8,425,000 ‐ 7,000,000 Miscellaneous 690,000 819,000 12,000 122,000 132,535,000 31,340,000 12,122,000 14,702,000 Proceeds from Bond Sale ‐ ‐ ‐ ‐  Proceeds from Sale of Capital Assets ‐ 10,000 ‐ ‐  Beginning Fund Balance 27,904,454 33,395,138 1,012,231 23,681,356 Total Resources 160,439,454$   64,745,138$     13,134,231$     38,383,356$      REQUIREMENTS      (by Expense Function) General Government 42,261,000$     240,000$           ‐$ 7,000,000$        Library, Culture & Recreation 33,169,000 1,137,000 ‐ ‐  Engineering ‐ ‐ ‐ ‐  Public Safety 58,676,000 5,550,000 ‐ ‐  Streets ‐ 8,353,000 ‐ ‐  Utilities ‐ ‐ ‐ ‐  Intergovernmental ‐ ‐ ‐ ‐  Debt Service:  Principal 54,000 895,000 5,830,000           ‐  Debt Service:  Interest 4,000 699,000 6,504,000 ‐  Capital Outlay 2,177,000 13,335,000 ‐ 25,800,000 136,341,000 30,209,000 12,334,000 32,800,000 Contingency 14,600,623 23,441,340 ‐ 4,624,766 Ending Fund Balance 9,497,831 11,094,798 800,231 958,590 Total Requirements 160,439,454$   64,745,138$     13,134,231$     38,383,356$      1) Transfers to Library and ACC from Endowment Funds. Transfer to Parks Recreation Center from the Park Bond.  Transfers to the Capital Reserve Funds. City of Lake Oswego - 2021-23 Online Biennial Budget Page 32 of 235 Internal Enterprise Service Reserve Funds Funds Fund Total 2‐years % Total 2‐years %% ‐$                        ‐$                        ‐$                        82,778,000$        20%77,112,000$        18%5,666,000$      7% ‐                          ‐                          ‐                          5,526,000 1%5,506,000 1%20,000              0% 4,203,000          ‐                          ‐                          38,665,000 10%29,800,000 7%8,865,000         30% 4,000 410,000             ‐                          19,780,000 5%20,490,000 5%(710,000)           (3%) ‐                          ‐                          ‐                          1,816,000 0%1,926,000 0%(110,000)           (6%) 71,266,000 ‐                          ‐                          81,735,000 20%78,886,000 18%2,849,000         4% ‐                          13,140,000 ‐                          32,114,000 8%29,887,000 7%2,227,000         7% ‐                          ‐                          4,800,000          20,465,000 5%17,002,000 4%3,463,000         20% 448,000 76,000 10,000 2,177,000 1%4,381,000 1%(2,204,000)       (50%) 75,921,000 13,626,000 4,810,000 285,056,000 70%264,990,000 61% 20,066,000      8% ‐                          ‐                          ‐                          ‐                              73,800,000 17%(73,800,000)     (100%) ‐                          ‐                          ‐                          10,000 0%‐                              10,000              100% 32,072,650 1,551,700 2,052,124 121,669,653 30%92,625,547 21%29,044,106      31% 107,993,650$   15,177,700$     6,862,124$       406,735,653$      100%431,415,547$      100% (24,679,894)$   (6%)   ‐$                    4,074,000$       ‐$                    53,575,000$        13%48,821,000$        11%4,754,000$      10% 1,043,000          ‐                      ‐                      35,349,000 9%34,719,000           8%630,000            2% ‐                      10,284,000 ‐                      10,284,000 3%9,665,000             2%619,000            6% ‐                      ‐                      ‐                      64,226,000 16%60,385,000           14%3,841,000         6% ‐                      ‐                      ‐                      8,353,000 2%7,693,000             2%660,000            9% 42,424,000 ‐                      ‐                      42,424,000 10%36,560,000           9%5,864,000         16% ‐                      ‐                      ‐                      ‐                         17,340,000           4%(17,340,000)     (100%) 12,700,000 ‐                      ‐                      19,479,000 5%44,815,000           10%(25,336,000)     (57%) 10,650,000 ‐                      ‐                      17,857,000 4%18,353,000           4%(496,000)           (3%) 16,505,000 206,000 1,500,000          59,523,000 15%77,846,000           18%(18,323,000)     (24%) 83,322,000 14,564,000 1,500,000 311,070,000 77%356,197,000        83%(45,127,000)     (13%) 24,671,650 613,700 ‐                          67,952,079 17%47,094,935 11%20,857,144      44% ‐                          ‐                          5,362,124 27,713,574 7%28,123,612 7%(410,038)           (1%) 107,993,650$   15,177,700$     6,862,124$       406,735,653$      100%431,415,547$      100%(24,679,894)$   (6%) Increase (decrease) Change 2021‐23 2019‐21 Biennium Prior Biennium BN21 to BN23 City of Lake Oswego - 2021-23 Online Biennial Budget Page 33 of 235 BUDGET SUMMARY OF ALL FUNDS Three Year Comparison with Other Financing Sources (Uses) Biennium Biennium ACTUAL BUDGET BUDGET 2018‐19 2019‐21 2021‐23 $ Change % Revenues Property Taxes 38,166,041$     77,112,000$     82,778,000$     5,666,000$         7% Franchise Fees 2,811,460         5,506,000         5,526,000         20,000                 0% Intergovernmental 14,631,354       29,800,000       38,665,000       8,865,000           30% Licenses & Fees 10,751,293       20,490,000       19,780,000       (710,000)             (3%) Fines & Forfeitures 1,242,446         1,926,000         1,816,000         (110,000)             (6%) Sales & Services 37,885,898       78,886,000       81,735,000       2,849,000           4% Charges for Services 14,589,102       29,887,000       32,114,000       2,227,000           7% Miscellaneous 4,691,699         4,381,000         2,177,000         (2,204,000)          (50%) Total revenues 124,769,293     247,988,000     264,591,000     16,603,000         7% Expenditures Personnel Services 47,673,953       104,303,000     111,301,000     6,998,000           7% Materials & Services 34,629,932       96,278,000       82,445,000       (13,833,000)        (14%) Debt Service 18,164,025       63,168,000       37,336,000       (25,832,000)        (41%) Capital Outlay 24,719,485       75,446,000       59,523,000       (15,923,000)        (21%) Total expenditures 125,187,395     339,195,000     290,605,000     (48,590,000)        (14%) Other Financing sources (uses) Transfers in 5,065,125         17,002,000       20,465,000       3,463,000           20% Transfers out (5,065,125)        (17,002,000)     (20,465,000)     (3,463,000)          20% Proceeds from bonds issued ‐ 73,800,000       ‐ (73,800,000)        (100%) Proceeds from Sale of Capital Assets 1,360,754         ‐ 10,000               10,000 100% Total other financing sources (uses) 1,360,754         73,800,000       10,000               (73,790,000)        (100%) Beginning Fund Balances 101,445,547     92,625,547       121,669,653     29,044,106         31% Contingency & Ending Fund Balance 102,388,199$  75,218,547$     95,665,653$     20,447,106$       27% BN21 to BN23 Increase (decrease) City of Lake Oswego - 2021-23 Online Biennial Budget Page 34 of 235 Citywide Ending Fund Balances BN 2019‐21 BUDGET BN 2021‐23 ADOPTED BN21 to BN23  CHANGE General Fund Restricted or Non‐Spendable Tree Citation Reserve 255,895$         357,889$         101,994$                Commitments and Assignments 30% of Operations Requirement 16,876,495      17,857,831      981,336  Risk Management Contingency 590,000           600,000           10,000  Department Balances 2,421,731        5,282,734        2,861,003               Total General Fund 20,144,121      24,098,454      3,954,333               Utility Funds, Engineering, Public Works 35,704,685      48,699,901      12,995,216             Park Bond Fund 6,340,000        4,624,766        (1,715,234)             ACC Endowment 1,867,392        2,007,585        140,193  Library Endowments 3,810,985        4,482,637        671,652  Building Fund 4,795,456        4,822,930        27,474  Capital Reserve Fund General Capital Reserve 11,356              62,124              50,768  Library Set Aside 500,000           500,000           ‐  Parks Facility Set‐aside ‐ 1,800,000        1,800,000               Capital Reserve Water Fund ‐ 3,000,000        3,000,000               Other Funds*2,044,552        1,567,256        (477,296)                 City Total 75,218,547$   95,665,653$   20,447,106$          *Other Funds include Bonded Debt, Tennis, Golf, Trolley, Tourism, and Public Art. ▪30% of Operations Requirement:  Per Financial Policy, the City reserves 14% of the annual General Fund operating budget in Contingency, and 16% of the annual operating budget in Ending Fund Balance. ▪Department Balances represent General Fund departments using or saving resources for one‐time items or for future capital or operational needs. ▪Available General Fund resources above policy minimum requirements were appropriated to Parks projects and the Street Fund. Notes City of Lake Oswego - 2021-23 Online Biennial Budget Page 35 of 235 General Fund OVERVIEW Summary 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23        PROPOSED 2021‐23        APPROVED 2021‐23      ADOPTED Resources: Beginning Fund Balances 25,257,228$  28,005,282$  29,883,121$   27,904,454$   27,904,454$   27,904,454$    Property Taxes 34,006,070    36,191,951    73,460,000     79,355,000     79,355,000     79,355,000      Franchise Fees 2,637,407       2,811,460       5,506,000        5,526,000        5,526,000        5,526,000         Intergovernmental 5,247,100       5,806,747       11,297,000     11,276,000     11,276,000     11,276,000      Licenses and Fees 2,343,962       2,306,131       4,290,000        4,217,000        4,217,000        4,217,000         Fines & Forfeitures 1,090,897       1,242,446       1,926,000        1,816,000        1,816,000        1,816,000         Sales & Services 4,513,362       4,667,327       10,556,000     10,441,000     10,441,000     10,441,000      Miscellaneous Revenues 1,503,262       2,217,007       1,098,000        690,000           690,000           690,000            Charges for Services 8,061,000       8,242,000       17,309,000     18,974,000     18,974,000     18,974,000      Transfers 910,848          26,658            837,000           240,000           240,000           240,000            Other Financing Sources 457,300          1,336,223       ‐ ‐ ‐ ‐  Total Resources 86,028,436$  92,853,232$  156,162,121$ 160,439,454$ 160,439,454$ 160,439,454$  Requirements: Personnel Services 35,129,955$  37,081,279$  81,741,000$   86,237,000$   87,625,000$   87,625,000$    Materials & Services 15,904,369    16,154,724    36,302,000     36,571,000     36,641,000     36,641,000      Debt Service 44,065            44,065            75,000             58,000             58,000             58,000              Transfers to Other Funds 4,409,000       4,908,467       13,885,000     11,440,000     9,840,000        9,840,000         Capital Outlay 2,535,765       3,628,005       4,015,000        2,177,000        2,177,000        2,177,000         Contingency ‐‐11,144,000     14,571,623     14,600,623     14,600,623      Unappropriated End Balance 28,005,282    31,036,692    9,000,121        9,384,831        9,497,831        9,497,831         Total Requirements 86,028,436$  92,853,232$  156,162,121$ 160,439,454$ 160,439,454$ 160,439,454$  Highlights ▪Beginning Balances include the General Fund reserves and department balances. ▪Contingency includes the minimum 14% policy requirement, the departments' operating contingencies, an amount for risk management, and amounts restricted for tree citations and small unspent grant monies. The General Fund is the general operating fund of the City and is used to account for most financial activity that is not accounted for in other, more specialized, funds. This fund’s primary source of revenue is property taxes. It also receives certain intergovernmental revenues like lodging taxes, state cigarette and liquor taxes, franchise fees, sales and services for fire contracts and parks  and recreation activities, as well as reimbursement of expenses incurred on behalf of the City’s urban renewal agency. General Fund reserves, one gauge of a city’s longer‐term financial health, include a risk management contingency, general operating contingency, and unappropriated ending fund balance. Annual Budgets Biennial Budgets Lake Oswego’s General Fund accounts for general government services such as police, fire, parks and recreation, planning, and library. Additionally, it includes the city administrative functions such as finance, human resources, city management, legal services, informational technology, and facilities management. City of Lake Oswego - 2021-23 Online Biennial Budget Page 36 of 235 General Revenue (Does not include other general fund departments' beginning balances or revenues.) 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23     PROPOSED 2021‐23      APPROVED 2021‐23       ADOPTED Beginning Balances 16,416,286$   17,925,495$   22,310,495$   18,661,831$   18,661,831$   18,661,831$    Property Taxes 34,006,070     36,191,951     73,460,000     79,355,000     79,355,000     79,355,000      Franchise Fees 2,637,407       2,811,460       5,506,000       5,526,000       5,526,000       5,526,000        Intergovernmental 1,261,528       1,225,215       2,454,000       2,451,000       2,451,000       2,451,000        Licenses & Fees 1,052,933       1,071,110       2,273,000       1,775,000       1,775,000       1,775,000        Sales & Services 488 ‐ 2,000               ‐ ‐ ‐   Miscellaneous Revenues 979,783           1,762,690       690,000           350,000           350,000           350,000            General Revenue (34,249,000)    (35,895,000)    (75,344,000)    (78,433,000)    (79,821,000)    (79,821,000)     Charges for Services 200,000           200,000           ‐ ‐ ‐ ‐  Total Resources 22,305,495$   25,292,921$   31,351,495$   29,685,831$   28,297,831$   28,297,831$    ▪Property Taxes are based upon assessed value information from the counties and expected growth. ▪Intergovernmental revenue includes State Revenue Sharing (liquor and cigarette taxes). ▪General Revenue category above is a negative due to general revenue allocated out to various General Fund departments: Proposed       2021‐23 Approved       2021‐23 Adopted        2021‐23 Police 27,201,000$   28,589,000$   28,589,000$    Fire 21,888,000 21,888,000 21,888,000 Parks & Recreation 16,000,000 16,000,000 16,000,000 Planning 5,398,000 5,398,000 5,398,000 Library 3,509,000 3,509,000 3,509,000 ACC  2,191,000 2,191,000 2,191,000 Municipal Court 1,179,000 1,179,000 1,179,000 City Manager's Office 738,000 668,000 668,000 City Council 329,000 399,000 399,000 Total 78,433,000$   79,821,000$   79,821,000$    Budget Notes Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 37 of 235 6/25/2021 5:18:56 PM Page 1 of 3 Budget Document - General Revenue CITY OF LAKE OSWEGO Group Summary For 2021-23 Object 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 100 - GENERAL FUND Revenue Category: 302 - BEGINNING FUND BALANCES 302100 - Unrestricted Fund Balance 21,730,495.00 18,071,831.00 18,071,831.0015,846,285.88 17,350,495.01 18,071,831.00 302120 - Self Insurance Balance 580,000.00 590,000.00 590,000.00570,000.00 575,000.00 590,000.00 22,310,495.00 18,661,831.00 18,661,831.00Category: 302 - BEGINNING FUND BALANCES Total:16,416,285.88 17,925,495.01 18,661,831.00 Category: 303 - PROPERTY TAXES 303110 - Current-Property Tax 72,460,000.00 78,355,000.00 78,355,000.0033,517,338.04 34,825,282.21 78,355,000.00 303210 - Delinquent-Prop Tax 1,000,000.00 1,000,000.00 1,000,000.00488,731.75 1,366,669.00 1,000,000.00 73,460,000.00 79,355,000.00 79,355,000.00Category: 303 - PROPERTY TAXES Total:34,006,069.79 36,191,951.21 79,355,000.00 Category: 304 - FRANCHISE FEES 304100 - PGE Franchise Fees 2,336,000.00 2,350,000.00 2,350,000.001,153,972.82 1,168,082.67 2,350,000.00 304200 - Century Link 133,000.00 123,000.00 123,000.0057,374.59 81,730.26 123,000.00 304300 - Republic Services 863,000.00 876,000.00 876,000.00401,316.83 455,372.68 876,000.00 304400 - Comcast (MACC) - (was TCI)1,283,000.00 1,200,000.00 1,200,000.00609,937.26 675,455.84 1,200,000.00 304500 - Frontier (MACC)46,000.00 39,000.00 39,000.0019,564.88 24,161.28 39,000.00 304510 - Century Link (MACC)10,000.00 5,000.00 5,000.003,294.85 4,873.19 5,000.00 304600 - NW Natural Gas Franchise Fees 797,000.00 797,000.00 797,000.00376,901.21 371,486.52 797,000.00 304800 - Elec Lightwave Franchise Fees 18,000.00 92,000.00 92,000.005,044.87 15,855.31 92,000.00 304910 - NewPath Franchise Fee 20,000.00 20,000.00 20,000.0010,000.00 12,309.52 20,000.00 304990 - Miscellaneous Franchise Fees 0.00 24,000.00 24,000.000.00 2,132.88 24,000.00 5,506,000.00 5,526,000.00 5,526,000.00Category: 304 - FRANCHISE FEES Total:2,637,407.31 2,811,460.15 5,526,000.00 Category: 305 - INTERGOVERNMENTAL 305110 - State Cigarette Taxes 92,000.00 89,000.00 89,000.0046,236.97 43,505.70 89,000.00 305120 - State Liquor Taxes 1,270,000.00 1,262,000.00 1,262,000.00597,361.64 631,821.76 1,262,000.00 305125 - State Marijuana Taxes 0.00 0.00 0.00111,342.57 0.00 0.00 305128 - Heavy Equipment Rental Tax (HERT)0.00 0.00 0.000.00 0.00 0.00 305430 - State Revenue Sharing 1,092,000.00 1,100,000.00 1,100,000.00506,587.32 549,887.10 1,100,000.00 2,454,000.00 2,451,000.00 2,451,000.00Category: 305 - INTERGOVERNMENTAL Total:1,261,528.50 1,225,214.56 2,451,000.00 Category: 306 - LICENSES AND FEES 306204 - Communication Tower Lease 109,000.00 117,000.00 117,000.0053,425.43 55,028.22 117,000.00 306281 - LakeShore Inn (Westover)109,000.00 89,000.00 89,000.0052,576.13 54,471.78 89,000.00 306282 - Res Inn-Marriott (InnsKeeper)371,000.00 284,000.00 284,000.00171,236.73 160,028.22 284,000.00 306283 - Crowne Plaza (Holiday Inn)469,000.00 350,000.00 350,000.00222,492.01 220,160.52 350,000.00 306284 - Hilton Garden (Hilton)665,000.00 500,000.00 500,000.00303,226.91 322,068.35 500,000.00 306285 - Fairfield Inn (Alameda Prop)390,000.00 289,000.00 289,000.00179,562.86 179,317.99 289,000.00 306286 - Other Hotel/Motel Tax 160,000.00 146,000.00 146,000.0070,413.29 80,034.94 146,000.00 2,273,000.00 1,775,000.00 1,775,000.00Category: 306 - LICENSES AND FEES Total:1,052,933.36 1,071,110.02 1,775,000.00 Category: 308 - SALES AND SERVICES 308590 - Merchandise Sales 1,000.00 0.00 0.000.00 0.00 0.00 308930 - Vending Machine Sales 1,000.00 0.00 0.00487.71 0.00 0.00 2,000.00 0.00 0.00Category: 308 - SALES AND SERVICES Total:487.71 0.00 0.00 Category: 310 - MISCELLANEOUS REVENUES 310200 - Investment Income 600,000.00 260,000.00 260,000.00250,549.29 875,029.40 260,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 38 of 235 Budget Document - General Revenue For 2021-23 6/25/2021 5:18:56 PM Page 2 of 3 Object 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt 310310 - Insurance Reimbursements 0.00 0.00 0.000.00 134,144.69 0.00 310315 - Medical Insurance Reimbursemt 0.00 0.00 0.00686,942.00 715,743.63 0.00 310910 - Sundry Income 90,000.00 90,000.00 90,000.0042,291.17 37,772.02 90,000.00 690,000.00 350,000.00 350,000.00Category: 310 - MISCELLANEOUS REVENUES Total:979,782.46 1,762,689.74 350,000.00 Category: 311 - GENERAL REVENUE 311150 - Contra General Revenue -75,344,000.00 -78,433,000.00 -79,821,000.00-34,249,000.00 -35,895,000.00 -79,821,000.00 -75,344,000.00 -78,433,000.00 -79,821,000.00Category: 311 - GENERAL REVENUE Total:-34,249,000.00 -35,895,000.00 -79,821,000.00 Category: 312 - CHARGES FOR SERVICES 312100 - Charges for Services - General Admin 0.00 0.00 0.00200,000.00 200,000.00 0.00 0.00 0.00 0.00Category: 312 - CHARGES FOR SERVICES Total:200,000.00 200,000.00 0.00 Category: 344 - PROCEEDS SALE OF CAPITAL ASSETS 344100 - Proceeds from Sale of Capital 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00Category: 344 - PROCEEDS SALE OF CAPITAL ASSETS Tota…0.00 0.00 0.00 31,351,495.00 29,685,831.00 28,297,831.00Revenue Total:22,305,495.01 25,292,920.69 28,297,831.00 31,351,495.00 29,685,831.00 28,297,831.00Fund: 100 - GENERAL FUND Surplus (Deficit):22,305,495.01 25,292,920.69 28,297,831.00 31,351,495.00 29,685,831.00 28,297,831.00Report Total:22,305,495.01 25,292,920.69 28,297,831.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 39 of 235 This page intentionally left blank City of Lake Oswego - 2021-23 Online Biennial Budget Page 40 of 235 General Fund (Direct)  City of Lake Oswego - 2021-23 Online Biennial Budget Page 41 of 235 Police 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 1,861,680$      1,064,480$      978,480$        807,384$        807,384$        807,384$         Department Revenues 1,796,469        2,225,070        3,465,000       3,840,000       3,840,000       3,840,000        General Revenues 11,325,000      11,714,000      25,238,000     27,201,000     28,589,000     28,589,000      Proceeds Sale of Capital Assets 6,455                5,162                ‐ ‐ ‐ ‐  Total Resources 14,989,604$    15,008,712$    29,681,480$   31,848,384$   33,236,384$   33,236,384$    Requirements Personnel Services 10,559,094$    10,716,673$    23,213,000$   24,682,000$   26,070,000$   26,070,000$    Materials & Services 1,430,964        941,920            2,156,000       2,156,000       2,156,000       2,156,000        Internal Fees for Services 1,747,250        1,784,000        3,531,000       3,717,000       3,717,000       3,717,000        Capital Outlay 187,816            213,286            340,000           340,000           340,000           340,000            Department Contingency ‐ ‐ 441,480           953,384           953,384           953,384            Total Requirements 13,925,124$    13,655,879$    29,681,480$   31,848,384$   33,236,384$   33,236,384$    FTE 68.5 68.5 68.5 70 74 74 2017‐18 2018‐19 2019‐20 2020‐21 EST Total Incident Calls *25,457 28,338 23,079 20,844 Part I Crimes 665 476 569 672 Part II Crimes 1,336 452 527 564 911 Calls Answered 21,546 21,236 21,199 38,412 Non‐Emergency Calls 70,411 93,004 89,533 100,692 *Sept 10‐23, 2020 ‐ all phone calls originating in Clackamas County received at LOCOM while CCOM relocated call takers to  Lake Oswego 911 (LOCOM) during the wildfires  ▪Major Department Revenue includes contracts for dispatch services at approximately $2,491,000, State 911 reimbursement approximately $500,000, and citation revenue split with Municipal Court approximately $400,000. ▪Internal fees for service is the department's cost share for administrative supprt services. ▪Capital Outlay is for police vehicle replacement. ▪Reflects addition of 5.5 FTE, Police Officers, Adult Resource Officer, Mental Health Clinician and no longer On‐Call in LOCOM. ▪Department Contingency includes personnel cost offsetting prior year due to planned increase in hiring and  training efforts. The remaining balance will be committed to "soft costs" associated with the new police facility within the new City Hall. Key Performance Indicators Budget Notes Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 42 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 24 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 410 - Police Resources Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 978,480.00 807,384.00 807,384.001,861,680.46 1,064,480.14 807,384.00 978,480.00 807,384.00 807,384.00Category: 302 - BEGINNING FUND BALANCES Total:1,861,680.46 1,064,480.14 807,384.00 Category: 305 - INTERGOVERNMENTAL 3050 - Intergovernmental 368,000.00 520,000.00 520,000.00239,880.33 599,856.39 520,000.00 368,000.00 520,000.00 520,000.00Category: 305 - INTERGOVERNMENTAL Total:239,880.33 599,856.39 520,000.00 Category: 306 - LICENSES AND FEES 3060 - Licenses and Fees 6,000.00 4,000.00 4,000.003,150.00 1,725.00 4,000.00 6,000.00 4,000.00 4,000.00Category: 306 - LICENSES AND FEES Total:3,150.00 1,725.00 4,000.00 Category: 307 - FINES AND FORFEITURES 3070 - Fines and Forfeitures 444,000.00 444,000.00 444,000.00271,931.93 303,703.52 444,000.00 444,000.00 444,000.00 444,000.00Category: 307 - FINES AND FORFEITURES Total:271,931.93 303,703.52 444,000.00 Category: 308 - SALES AND SERVICES 3080 - Sales and Services 2,635,000.00 2,860,000.00 2,860,000.001,263,285.80 1,293,982.27 2,860,000.00 2,635,000.00 2,860,000.00 2,860,000.00Category: 308 - SALES AND SERVICES Total:1,263,285.80 1,293,982.27 2,860,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 12,000.00 12,000.00 12,000.0018,220.61 25,802.74 12,000.00 12,000.00 12,000.00 12,000.00Category: 310 - MISCELLANEOUS REVENUES Total:18,220.61 25,802.74 12,000.00 Category: 311 - GENERAL REVENUE 3110 - General Revenue 25,238,000.00 27,201,000.00 28,589,000.0011,325,000.00 11,714,000.00 28,589,000.00 25,238,000.00 27,201,000.00 28,589,000.00Category: 311 - GENERAL REVENUE Total:11,325,000.00 11,714,000.00 28,589,000.00 Category: 344 - PROCEEDS SALE OF CAPITAL ASSETS 3440 - Proceeds from Sale of Capital Assets 0.00 0.00 0.006,455.40 5,162.10 0.00 0.00 0.00 0.00Category: 344 - PROCEEDS SALE OF CAPITAL ASSETS Tota…6,455.40 5,162.10 0.00 29,681,480.00 31,848,384.00 33,236,384.00Revenue Total:14,989,604.53 15,008,712.16 33,236,384.00 29,681,480.00 31,848,384.00 33,236,384.00Department: 410 - Police Resources Total:14,989,604.53 15,008,712.16 33,236,384.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 43 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 18 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 401 - Police Management Service Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 1,244,000.00 1,333,000.00 1,333,000.00527,143.99 553,358.97 1,333,000.00 4112 - Part-time salaries 0.00 0.00 0.004,623.75 5,430.00 0.00 4113 - Overtime Salaries 14,000.00 14,000.00 14,000.002,579.83 1,089.97 14,000.00 4114 - Special Pay 32,000.00 32,000.00 32,000.0037,640.98 33,519.20 32,000.00 4121 - Payroll Taxes 105,000.00 114,000.00 114,000.0057,787.25 60,895.82 114,000.00 4122 - PERS 447,000.00 467,000.00 467,000.00159,905.84 272,125.59 467,000.00 4123 - Health Insurance 271,000.00 253,000.00 253,000.00102,567.54 78,678.94 253,000.00 4124 - Other Benefits 62,000.00 65,000.00 65,000.0032,426.70 39,621.45 65,000.00 2,175,000.00 2,278,000.00 2,278,000.00Category: 410 - PERSONNEL SERVICES Total:924,675.88 1,044,719.94 2,278,000.00 Category: 420 - MATERIALS & SERVICES 4270 - Uniforms and Safety Materials 4,000.00 4,000.00 4,000.001,289.70 850.00 4,000.00 4290 - Other Materials and Supplies 30,000.00 30,000.00 30,000.0041,185.63 15,996.03 30,000.00 4310 - Professional & Technical Svcs 144,000.00 144,000.00 144,000.00103,533.95 67,645.22 144,000.00 4320 - Development and Training 28,000.00 28,000.00 28,000.003,928.07 11,557.35 28,000.00 4350 - Other Purchased Services 166,000.00 166,000.00 166,000.0070,273.70 76,097.79 166,000.00 4370 - Repairs and Maintenance 48,000.00 48,000.00 48,000.0013,847.44 13,615.93 48,000.00 4380 - Internal Fees for Service 3,325,000.00 3,527,000.00 3,527,000.001,587,250.00 1,617,000.00 3,527,000.00 4390 - Miscellaneous Charges 120,000.00 120,000.00 120,000.0057,592.73 53,266.94 120,000.00 3,865,000.00 4,067,000.00 4,067,000.00Category: 420 - MATERIALS & SERVICES Total:1,878,901.22 1,856,029.26 4,067,000.00 Category: 490 - CONTINGENCY 4909 - Department Contingency 441,480.00 953,384.00 953,384.000.00 0.00 953,384.00 441,480.00 953,384.00 953,384.00Category: 490 - CONTINGENCY Total:0.00 0.00 953,384.00 6,481,480.00 7,298,384.00 7,298,384.00Expense Total:2,803,577.10 2,900,749.20 7,298,384.00 6,481,480.00 7,298,384.00 7,298,384.00Department: 401 - Police Management Service Total:2,803,577.10 2,900,749.20 7,298,384.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 44 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 19 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 403 - Records Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 409,000.00 422,000.00 422,000.00175,902.73 184,721.46 422,000.00 4113 - Overtime Salaries 10,000.00 10,000.00 10,000.00411.41 381.59 10,000.00 4114 - Special Pay 4,000.00 4,000.00 4,000.001,609.80 0.00 4,000.00 4121 - Payroll Taxes 35,000.00 37,000.00 37,000.0014,466.62 15,012.50 37,000.00 4122 - PERS 129,000.00 127,000.00 127,000.0047,841.12 49,482.09 127,000.00 4123 - Health Insurance 141,000.00 129,000.00 129,000.0060,277.68 60,764.64 129,000.00 4124 - Other Benefits 16,000.00 18,000.00 18,000.006,572.08 5,829.77 18,000.00 744,000.00 747,000.00 747,000.00Category: 410 - PERSONNEL SERVICES Total:307,081.44 316,192.05 747,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 24,000.00 24,000.00 24,000.007,905.59 11,095.09 24,000.00 4220 - Printing, Binding and Postage 38,000.00 38,000.00 38,000.0011,259.90 7,152.77 38,000.00 4290 - Other Materials and Supplies 2,000.00 2,000.00 2,000.00124.71 8.21 2,000.00 4310 - Professional & Technical Svcs 110,000.00 110,000.00 110,000.0036,097.62 39,558.48 110,000.00 4320 - Development and Training 14,000.00 14,000.00 14,000.001,124.86 1,739.39 14,000.00 4350 - Other Purchased Services 2,000.00 2,000.00 2,000.00943.38 658.59 2,000.00 4370 - Repairs and Maintenance 2,000.00 2,000.00 2,000.000.00 0.00 2,000.00 192,000.00 192,000.00 192,000.00Category: 420 - MATERIALS & SERVICES Total:57,456.06 60,212.53 192,000.00 936,000.00 939,000.00 939,000.00Expense Total:364,537.50 376,404.58 939,000.00 936,000.00 939,000.00 939,000.00Department: 403 - Records Total:364,537.50 376,404.58 939,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 45 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 20 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 405 - Patrol Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 5,759,000.00 6,330,000.00 7,051,000.002,782,927.49 2,770,642.29 7,051,000.00 4112 - Part-time salaries 0.00 0.00 0.0015,091.20 11,529.60 0.00 4113 - Overtime Salaries 600,000.00 600,000.00 689,000.00396,691.15 462,301.91 689,000.00 4114 - Special Pay 186,000.00 224,000.00 249,000.0083,068.93 97,090.57 249,000.00 4121 - Payroll Taxes 547,000.00 603,000.00 674,000.00272,169.75 279,025.41 674,000.00 4122 - PERS 2,046,000.00 2,310,000.00 2,592,000.00843,077.06 891,446.74 2,592,000.00 4123 - Health Insurance 1,474,000.00 1,360,000.00 1,533,000.00673,088.81 654,635.92 1,533,000.00 4124 - Other Benefits 267,000.00 303,000.00 330,000.0088,594.81 88,275.81 330,000.00 10,879,000.00 11,730,000.00 13,118,000.00Category: 410 - PERSONNEL SERVICES Total:5,154,709.20 5,254,948.25 13,118,000.00 Category: 420 - MATERIALS & SERVICES 4270 - Uniforms and Safety Materials 82,000.00 82,000.00 82,000.0038,476.74 34,528.42 82,000.00 4280 - Small Tools and Supplies 72,000.00 72,000.00 72,000.0039,534.11 35,727.56 72,000.00 4290 - Other Materials and Supplies 86,000.00 86,000.00 86,000.0047,065.26 82,208.53 86,000.00 4320 - Development and Training 42,000.00 42,000.00 42,000.0020,103.12 31,947.55 42,000.00 4330 - Mandated Requirements 10,000.00 10,000.00 10,000.00300.00 1,860.00 10,000.00 4350 - Other Purchased Services 42,000.00 42,000.00 42,000.0019,767.65 18,719.06 42,000.00 4370 - Repairs and Maintenance 390,000.00 390,000.00 390,000.00153,351.80 165,260.28 390,000.00 4380 - Internal Fees for Service 206,000.00 190,000.00 190,000.00156,000.00 163,000.00 190,000.00 930,000.00 914,000.00 914,000.00Category: 420 - MATERIALS & SERVICES Total:474,598.68 533,251.40 914,000.00 Category: 480 - CAPITAL OUTLAY 4850 - Vehicles & Equipment 240,000.00 240,000.00 240,000.00156,528.78 178,066.66 240,000.00 240,000.00 240,000.00 240,000.00Category: 480 - CAPITAL OUTLAY Total:156,528.78 178,066.66 240,000.00 12,049,000.00 12,884,000.00 14,272,000.00Expense Total:5,785,836.66 5,966,266.31 14,272,000.00 12,049,000.00 12,884,000.00 14,272,000.00Department: 405 - Patrol Total:5,785,836.66 5,966,266.31 14,272,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 46 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 21 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 407 - Traffic Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 808,000.00 1,047,000.00 1,047,000.00382,998.21 346,162.00 1,047,000.00 4112 - Part-time salaries 0.00 0.00 0.000.00 1,664.80 0.00 4113 - Overtime Salaries 46,000.00 102,000.00 102,000.0053,577.59 80,182.04 102,000.00 4114 - Special Pay 22,000.00 28,000.00 28,000.0029,793.26 17,529.37 28,000.00 4121 - Payroll Taxes 75,000.00 101,000.00 101,000.0038,855.85 37,115.50 101,000.00 4122 - PERS 288,000.00 392,000.00 392,000.00141,228.74 126,288.67 392,000.00 4123 - Health Insurance 190,000.00 215,000.00 215,000.0086,184.12 69,842.62 215,000.00 4124 - Other Benefits 34,000.00 44,000.00 44,000.0017,739.14 17,049.70 44,000.00 1,463,000.00 1,929,000.00 1,929,000.00Category: 410 - PERSONNEL SERVICES Total:750,376.91 695,834.70 1,929,000.00 Category: 420 - MATERIALS & SERVICES 4270 - Uniforms and Safety Materials 16,000.00 16,000.00 16,000.002,735.19 6,002.41 16,000.00 4290 - Other Materials and Supplies 24,000.00 24,000.00 24,000.009,959.41 5,139.18 24,000.00 4320 - Development and Training 18,000.00 18,000.00 18,000.0014,442.14 10,069.34 18,000.00 4350 - Other Purchased Services 6,000.00 6,000.00 6,000.003,059.03 2,323.37 6,000.00 4370 - Repairs and Maintenance 58,000.00 58,000.00 58,000.0021,934.29 15,883.70 58,000.00 122,000.00 122,000.00 122,000.00Category: 420 - MATERIALS & SERVICES Total:52,130.06 39,418.00 122,000.00 1,585,000.00 2,051,000.00 2,051,000.00Expense Total:802,506.97 735,252.70 2,051,000.00 1,585,000.00 2,051,000.00 2,051,000.00Department: 407 - Traffic Total:802,506.97 735,252.70 2,051,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 47 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 22 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 408 - Community Services Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 432,000.00 304,000.00 304,000.00262,657.08 274,081.29 304,000.00 4112 - Part-time salaries 0.00 0.00 0.000.00 14,271.64 0.00 4113 - Overtime Salaries 12,000.00 22,000.00 22,000.0017,296.83 11,561.54 22,000.00 4114 - Special Pay 32,000.00 28,000.00 28,000.0030,698.21 15,050.42 28,000.00 4121 - Payroll Taxes 40,000.00 31,000.00 31,000.0025,881.83 26,322.26 31,000.00 4122 - PERS 150,000.00 112,000.00 112,000.0078,835.83 63,568.95 112,000.00 4123 - Health Insurance 144,000.00 85,000.00 85,000.0084,306.97 92,283.43 85,000.00 4124 - Other Benefits 20,000.00 18,000.00 18,000.008,396.97 8,724.90 18,000.00 830,000.00 600,000.00 600,000.00Category: 410 - PERSONNEL SERVICES Total:508,073.72 505,864.43 600,000.00 Category: 420 - MATERIALS & SERVICES 4270 - Uniforms and Safety Materials 12,000.00 12,000.00 12,000.003,491.50 2,261.88 12,000.00 4290 - Other Materials and Supplies 24,000.00 24,000.00 24,000.008,588.51 10,157.93 24,000.00 4320 - Development and Training 8,000.00 8,000.00 8,000.001,309.20 677.08 8,000.00 4350 - Other Purchased Services 16,000.00 16,000.00 16,000.004,221.40 6,784.70 16,000.00 60,000.00 60,000.00 60,000.00Category: 420 - MATERIALS & SERVICES Total:17,610.61 19,881.59 60,000.00 890,000.00 660,000.00 660,000.00Expense Total:525,684.33 525,746.02 660,000.00 890,000.00 660,000.00 660,000.00Department: 408 - Community Services Total:525,684.33 525,746.02 660,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 48 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 23 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 409 - Investigation Services Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 970,000.00 1,021,000.00 1,021,000.00314,927.88 363,522.12 1,021,000.00 4112 - Part-time salaries 0.00 0.00 0.0011,504.58 414.60 0.00 4113 - Overtime Salaries 50,000.00 50,000.00 50,000.0018,303.86 30,713.54 50,000.00 4114 - Special Pay 40,000.00 36,000.00 36,000.0025,092.67 15,074.62 36,000.00 4121 - Payroll Taxes 92,000.00 98,000.00 98,000.0030,559.37 33,848.07 98,000.00 4122 - PERS 335,000.00 369,000.00 369,000.0098,259.90 107,664.40 369,000.00 4123 - Health Insurance 234,000.00 213,000.00 213,000.0076,281.54 78,852.48 213,000.00 4124 - Other Benefits 56,000.00 54,000.00 54,000.0014,741.44 17,897.85 54,000.00 1,777,000.00 1,841,000.00 1,841,000.00Category: 410 - PERSONNEL SERVICES Total:589,671.24 647,987.68 1,841,000.00 Category: 420 - MATERIALS & SERVICES 4270 - Uniforms and Safety Materials 10,000.00 10,000.00 10,000.002,649.19 2,080.73 10,000.00 4290 - Other Materials and Supplies 30,000.00 30,000.00 30,000.007,942.70 13,320.27 30,000.00 4310 - Professional & Technical Svcs 24,000.00 24,000.00 24,000.0012,692.24 14,727.00 24,000.00 4320 - Development and Training 18,000.00 18,000.00 18,000.0010,068.32 3,435.30 18,000.00 4350 - Other Purchased Services 8,000.00 8,000.00 8,000.002,527.23 2,755.98 8,000.00 4370 - Repairs and Maintenance 16,000.00 16,000.00 16,000.003,255.81 2,591.66 16,000.00 4390 - Miscellaneous Charges 18,000.00 18,000.00 18,000.003,046.25 1,131.94 18,000.00 124,000.00 124,000.00 124,000.00Category: 420 - MATERIALS & SERVICES Total:42,181.74 40,042.88 124,000.00 Category: 480 - CAPITAL OUTLAY 4850 - Vehicles & Equipment 100,000.00 100,000.00 100,000.0031,287.00 35,219.64 100,000.00 100,000.00 100,000.00 100,000.00Category: 480 - CAPITAL OUTLAY Total:31,287.00 35,219.64 100,000.00 2,001,000.00 2,065,000.00 2,065,000.00Expense Total:663,139.98 723,250.20 2,065,000.00 2,001,000.00 2,065,000.00 2,065,000.00Department: 409 - Investigation Services Total:663,139.98 723,250.20 2,065,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 49 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 25 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 420 - Communications Dept Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 2,758,000.00 2,896,000.00 2,896,000.001,176,419.29 1,158,065.30 2,896,000.00 4112 - Part-time salaries 80,000.00 80,000.00 80,000.008,092.09 0.00 80,000.00 4113 - Overtime Salaries 312,000.00 312,000.00 312,000.00205,067.53 209,069.78 312,000.00 4114 - Special Pay 70,000.00 80,000.00 80,000.0053,833.91 21,365.90 80,000.00 4121 - Payroll Taxes 262,000.00 278,000.00 278,000.00136,884.17 115,384.19 278,000.00 4122 - PERS 927,000.00 1,002,000.00 1,002,000.00366,504.39 363,286.22 1,002,000.00 4123 - Health Insurance 782,000.00 733,000.00 733,000.00320,135.79 319,036.98 733,000.00 4124 - Other Benefits 154,000.00 176,000.00 176,000.0057,568.99 64,917.19 176,000.00 5,345,000.00 5,557,000.00 5,557,000.00Category: 410 - PERSONNEL SERVICES Total:2,324,506.16 2,251,125.56 5,557,000.00 Category: 420 - MATERIALS & SERVICES 4270 - Uniforms and Safety Materials 2,000.00 2,000.00 2,000.001,485.98 940.00 2,000.00 4290 - Other Materials and Supplies 18,000.00 18,000.00 18,000.003,768.97 5,129.68 18,000.00 4310 - Professional & Technical Svcs 22,000.00 42,000.00 42,000.00158,965.15 21,542.29 42,000.00 4320 - Development and Training 28,000.00 28,000.00 28,000.0022,210.13 17,874.84 28,000.00 4350 - Other Purchased Services 44,000.00 44,000.00 44,000.00399,782.54 21,922.25 44,000.00 4370 - Repairs and Maintenance 280,000.00 260,000.00 260,000.0065,122.92 105,675.35 260,000.00 4380 - Internal Fees for Service 0.00 0.00 0.004,000.00 4,000.00 0.00 394,000.00 394,000.00 394,000.00Category: 420 - MATERIALS & SERVICES Total:655,335.69 177,084.41 394,000.00 5,739,000.00 5,951,000.00 5,951,000.00Expense Total:2,979,841.85 2,428,209.97 5,951,000.00 5,739,000.00 5,951,000.00 5,951,000.00Department: 420 - Communications Dept Total:2,979,841.85 2,428,209.97 5,951,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 50 of 235 Fire 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 1,760,141$          1,735,221$         1,671,221$      1,229,816$      1,229,816$      1,229,816$      Department Revenues 2,325,283            2,445,504           4,713,000        4,778,000        4,778,000        4,778,000        General Revenues 9,815,000            10,154,000         20,767,000      21,888,000      21,888,000      21,888,000      Proceeds Sale of Capital Assets ‐  19,455               ‐ ‐ ‐ ‐  Total Resources 13,900,424$       14,354,180$     27,151,221$   27,895,816$   27,895,816$   27,895,816$    Requirements Personnel Services 9,859,662$         10,915,271$     22,652,000$   22,931,000$   22,931,000$   22,931,000$    Materials & Services 791,966              1,165,793          2,145,000       1,957,000       1,957,000       1,957,000        Internal Fees for Services 700,250              726,000             1,616,000       1,845,000       1,845,000       1,845,000        Capital Outlay 813,325              46,011               720,000           750,000           750,000           750,000            Department Contingency ‐ ‐ 18,221             412,816           412,816           412,816            Total Requirements 12,165,203$       12,853,075$     27,151,221$   27,895,816$   27,895,816$   27,895,816$    FTE 52 52 52 52 52 52 2017‐18 2018‐19 2019‐20 2020‐21 EST Fire Responses 117 154 124 108 Medical Responses 2,620 2,833 2,689 2,170 Other Incident Responses 1,413 1,717 1,579 1,385 Percent of priority medical incidents  where total response time is 8  minutes or less 93.62% 93.45% 94.62%92% ▪ Department revenue includes fire district contracts for Lake Grove, Riverdale, and Alto Park. ▪Internal fees for service is the department's cost share for administrative support services. Adopted 2021‐23 ▪ Materials and Services $102,000 is reserved for the Mobile Emergency Responder Radio Coverage (MERRC) Program. ▪ Capital Outlay is for a fire engine replacement. Key Performance Indicators Budget Notes Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 51 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 26 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 430 - Fire Resources Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 1,671,221.00 1,229,816.00 1,229,816.001,760,140.88 1,735,221.31 1,229,816.00 1,671,221.00 1,229,816.00 1,229,816.00Category: 302 - BEGINNING FUND BALANCES Total:1,760,140.88 1,735,221.31 1,229,816.00 Category: 305 - INTERGOVERNMENTAL 3050 - Intergovernmental 335,000.00 82,000.00 82,000.0036,014.00 36,014.00 82,000.00 335,000.00 82,000.00 82,000.00Category: 305 - INTERGOVERNMENTAL Total:36,014.00 36,014.00 82,000.00 Category: 306 - LICENSES AND FEES 3060 - Licenses and Fees 66,000.00 96,000.00 96,000.00252,137.70 205,024.30 96,000.00 66,000.00 96,000.00 96,000.00Category: 306 - LICENSES AND FEES Total:252,137.70 205,024.30 96,000.00 Category: 308 - SALES AND SERVICES 3080 - Sales and Services 4,282,000.00 4,562,000.00 4,562,000.001,953,050.00 2,031,784.22 4,562,000.00 4,282,000.00 4,562,000.00 4,562,000.00Category: 308 - SALES AND SERVICES Total:1,953,050.00 2,031,784.22 4,562,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 30,000.00 38,000.00 38,000.0084,081.42 172,680.65 38,000.00 30,000.00 38,000.00 38,000.00Category: 310 - MISCELLANEOUS REVENUES Total:84,081.42 172,680.65 38,000.00 Category: 311 - GENERAL REVENUE 3110 - General Revenue 20,767,000.00 21,888,000.00 21,888,000.009,815,000.00 10,154,000.00 21,888,000.00 20,767,000.00 21,888,000.00 21,888,000.00Category: 311 - GENERAL REVENUE Total:9,815,000.00 10,154,000.00 21,888,000.00 Category: 344 - PROCEEDS SALE OF CAPITAL ASSETS 3440 - Proceeds from Sale of Capital Assets 0.00 0.00 0.000.00 19,455.20 0.00 0.00 0.00 0.00Category: 344 - PROCEEDS SALE OF CAPITAL ASSETS Tota…0.00 19,455.20 0.00 27,151,221.00 27,895,816.00 27,895,816.00Revenue Total:13,900,424.00 14,354,179.68 27,895,816.00 27,151,221.00 27,895,816.00 27,895,816.00Department: 430 - Fire Resources Total:13,900,424.00 14,354,179.68 27,895,816.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 52 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 27 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 431 - Fire Management Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 581,000.00 615,000.00 615,000.00267,186.23 331,334.80 615,000.00 4112 - Part-time salaries 0.00 0.00 0.000.00 21,483.84 0.00 4113 - Overtime Salaries 4,000.00 4,000.00 4,000.0016,388.79 34,405.55 4,000.00 4114 - Special Pay 6,000.00 10,000.00 10,000.003,849.60 46,700.55 10,000.00 4121 - Payroll Taxes 47,000.00 51,000.00 51,000.0032,716.73 39,511.80 51,000.00 4122 - PERS 193,000.00 185,000.00 185,000.0085,348.78 181,659.53 185,000.00 4123 - Health Insurance 146,000.00 125,000.00 125,000.0063,908.73 46,522.57 125,000.00 4124 - Other Benefits 38,000.00 40,000.00 40,000.0022,958.55 16,269.65 40,000.00 1,015,000.00 1,030,000.00 1,030,000.00Category: 410 - PERSONNEL SERVICES Total:492,357.41 717,888.29 1,030,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 12,000.00 12,000.00 12,000.005,213.26 5,983.72 12,000.00 4220 - Printing, Binding and Postage 6,000.00 6,000.00 6,000.001,881.56 1,044.96 6,000.00 4270 - Uniforms and Safety Materials 6,000.00 2,000.00 2,000.00222.50 1,731.31 2,000.00 4290 - Other Materials and Supplies 10,000.00 10,000.00 10,000.003,834.52 3,682.24 10,000.00 4310 - Professional & Technical Svcs 122,000.00 122,000.00 122,000.0047,414.88 38,848.96 122,000.00 4320 - Development and Training 16,000.00 14,000.00 14,000.003,142.89 8,810.11 14,000.00 4350 - Other Purchased Services 108,000.00 108,000.00 108,000.0048,116.05 48,802.48 108,000.00 4370 - Repairs and Maintenance 12,000.00 10,000.00 10,000.002,036.07 2,422.77 10,000.00 4380 - Internal Fees for Service 1,580,000.00 1,807,000.00 1,807,000.00674,250.00 698,000.00 1,807,000.00 1,872,000.00 2,091,000.00 2,091,000.00Category: 420 - MATERIALS & SERVICES Total:786,111.73 809,326.55 2,091,000.00 Category: 490 - CONTINGENCY 4909 - Department Contingency 18,221.00 412,816.00 412,816.000.00 0.00 412,816.00 18,221.00 412,816.00 412,816.00Category: 490 - CONTINGENCY Total:0.00 0.00 412,816.00 2,905,221.00 3,533,816.00 3,533,816.00Expense Total:1,278,469.14 1,527,214.84 3,533,816.00 2,905,221.00 3,533,816.00 3,533,816.00Department: 431 - Fire Management Total:1,278,469.14 1,527,214.84 3,533,816.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 53 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 28 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 433 - Prevention Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 487,000.00 520,000.00 520,000.00210,179.30 220,435.33 520,000.00 4113 - Overtime Salaries 32,000.00 32,000.00 32,000.0016,678.60 39,263.27 32,000.00 4114 - Special Pay 8,000.00 24,000.00 24,000.0020,649.20 19,359.08 24,000.00 4121 - Payroll Taxes 44,000.00 47,000.00 47,000.0020,397.39 19,909.53 47,000.00 4122 - PERS 170,000.00 186,000.00 186,000.0066,738.70 73,566.33 186,000.00 4123 - Health Insurance 92,000.00 82,000.00 82,000.0036,823.08 38,104.00 82,000.00 4124 - Other Benefits 20,000.00 21,000.00 21,000.007,514.12 6,755.42 21,000.00 853,000.00 912,000.00 912,000.00Category: 410 - PERSONNEL SERVICES Total:378,980.39 417,392.96 912,000.00 Category: 420 - MATERIALS & SERVICES 4270 - Uniforms and Safety Materials 4,000.00 4,000.00 4,000.0036.00 1,968.25 4,000.00 4280 - Small Tools and Supplies 24,000.00 24,000.00 24,000.006,585.81 4,101.34 24,000.00 4290 - Other Materials and Supplies 4,000.00 4,000.00 4,000.00236.55 440.20 4,000.00 4320 - Development and Training 16,000.00 16,000.00 16,000.005,205.51 4,993.88 16,000.00 4340 - Merchandise & Svcs for Resale 6,000.00 2,000.00 2,000.000.00 3,317.41 2,000.00 4370 - Repairs and Maintenance 16,000.00 14,000.00 14,000.006,764.65 7,530.45 14,000.00 4380 - Internal Fees for Service 9,000.00 16,000.00 16,000.007,000.00 7,000.00 16,000.00 4390 - Miscellaneous Charges 2,000.00 2,000.00 2,000.0083.04 0.00 2,000.00 81,000.00 82,000.00 82,000.00Category: 420 - MATERIALS & SERVICES Total:25,911.56 29,351.53 82,000.00 934,000.00 994,000.00 994,000.00Expense Total:404,891.95 446,744.49 994,000.00 934,000.00 994,000.00 994,000.00Department: 433 - Prevention Total:404,891.95 446,744.49 994,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 54 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 29 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 435 - Operations Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 10,300,000.00 10,507,000.00 10,507,000.004,366,606.39 4,788,970.16 10,507,000.00 4112 - Part-time salaries 0.00 0.00 0.0024,447.58 104,827.47 0.00 4113 - Overtime Salaries 2,065,000.00 2,102,000.00 2,102,000.001,090,586.89 1,206,411.25 2,102,000.00 4114 - Special Pay 292,000.00 492,000.00 492,000.00218,563.55 220,107.51 492,000.00 4121 - Payroll Taxes 1,037,000.00 1,067,000.00 1,067,000.00464,590.68 508,075.75 1,067,000.00 4122 - PERS 4,161,000.00 4,235,000.00 4,235,000.001,625,956.82 1,761,850.62 4,235,000.00 4123 - Health Insurance 2,342,000.00 1,989,000.00 1,989,000.001,005,771.89 1,010,536.82 1,989,000.00 4124 - Other Benefits 587,000.00 597,000.00 597,000.00191,800.87 179,209.81 597,000.00 20,784,000.00 20,989,000.00 20,989,000.00Category: 410 - PERSONNEL SERVICES Total:8,988,324.67 9,779,989.39 20,989,000.00 Category: 420 - MATERIALS & SERVICES 4270 - Uniforms and Safety Materials 403,000.00 166,000.00 166,000.0092,991.94 112,586.85 166,000.00 4280 - Small Tools and Supplies 144,000.00 144,000.00 144,000.0059,517.11 79,968.25 144,000.00 4290 - Other Materials and Supplies 32,000.00 32,000.00 32,000.0021,634.50 21,780.66 32,000.00 4310 - Professional & Technical Svcs 44,000.00 43,000.00 43,000.0018,000.00 19,170.16 43,000.00 4320 - Development and Training 74,000.00 66,000.00 66,000.0028,914.58 42,291.83 66,000.00 4350 - Other Purchased Services 110,000.00 212,000.00 212,000.0042,670.85 380,344.72 212,000.00 4370 - Repairs and Maintenance 974,000.00 944,000.00 944,000.00397,463.21 375,972.09 944,000.00 4380 - Internal Fees for Service 27,000.00 22,000.00 22,000.0019,000.00 21,000.00 22,000.00 1,808,000.00 1,629,000.00 1,629,000.00Category: 420 - MATERIALS & SERVICES Total:680,192.19 1,053,114.56 1,629,000.00 Category: 480 - CAPITAL OUTLAY 4850 - Vehicles & Equipment 720,000.00 750,000.00 750,000.00813,324.74 46,010.93 750,000.00 720,000.00 750,000.00 750,000.00Category: 480 - CAPITAL OUTLAY Total:813,324.74 46,010.93 750,000.00 23,312,000.00 23,368,000.00 23,368,000.00Expense Total:10,481,841.60 10,879,114.88 23,368,000.00 23,312,000.00 23,368,000.00 23,368,000.00Department: 435 - Operations Total:10,481,841.60 10,879,114.88 23,368,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 55 of 235 Parks & Recreation 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 708,937$        1,282,212$     621,051$        1,766,521$     1,766,521$     1,766,521$      Department Revenues 1,310,422       1,315,480       4,047,000       3,384,000       3,384,000       3,384,000        General Revenues 7,087,000       7,798,000       16,424,000     16,000,000     16,000,000     16,000,000      Internal Charges for Services 84,000             84,000             101,000           104,000           104,000           104,000            Proceeds Sale of Capital Assets 450,845          1,311,606       ‐ ‐ ‐ ‐  Total Resources 9,641,204$     11,791,298$   21,193,051$   21,254,521$   21,254,521$   21,254,521$    Requirements Personnel Services 3,546,063$     3,769,126$     9,340,000$     10,079,000$   10,079,000$   10,079,000$    Materials & Services 2,465,279       2,702,618       7,146,000       6,449,000       6,449,000       6,449,000        Internal Fees for Services 1,129,750       1,113,000       2,160,000       2,537,000       2,537,000       2,537,000        Debt Service 44,065             44,065             75,000             58,000             58,000             58,000              Transfers 199,000          228,467           ‐ ‐ ‐ ‐  Capital Outlay 974,835          3,114,164       2,255,000       883,000           883,000           883,000            Department Contingency ‐ ‐ 217,051           1,248,521       1,248,521       1,248,521        Total Requirements 8,358,992$     10,971,440$   21,193,051$   21,254,521$   21,254,521$   21,254,521$    FTE 38.1 38.1 42.4 44.4 44.4 44.4 Prior to fiscal year 2018‐19, Golf was accounted for in its own fund. The 2021‐23 figures includes Golf (see separate golf budget page for history). 2017‐18 2018‐19 2019‐20 2020‐21 EST Number of participants in recreation  activities, programs, and events 233,001 243,399 223,429 * 152,099 ** Recreation program cost recovery 101%*154%*88.5% ***90%*** * Includes Golf participants      ** Estimated loss of 71,330 participants due to COVID impact      *** Includes Golf Cost Recovery Golf Course Cost Recovery 70%72% ▪COVID impact: 776 recreation activities and park rental not held due to cancelations. Estimated revenue loss approx. $470,500 and approx. $287,500 in actual refunds, for a total of approx. $758,000 in losses. ▪Department revenue includes recreation program fees and usage fees. ▪Charges for services are for services provided to the Tennis Facility. ▪Materials & Services include continuation of the Invasive Species Removal Program $70,000; the Habitat Enhancement program $250,000; classes and parks maintenance supplies; and costs for the concert series.  Other programs include parks and open space maintenance, Swim Park, Teen Center, and other recreation programming. ▪Internal fees for service is the department's cost share for administrative support services. Adopted 2021‐23 ▪Includes all Golf revenues as well as Pro Shop and Golf Maintenance expenses. ▪Capital Outlay is for vehicle replacement, parks maintenance equipment and under $100,000 small capital projects including; fence replacements, playground replacements and renovation of parks facilities. ▪Reflects addition of 2 FTE, Project Manager/Analyst and Park Ranger/Senior Utility. ▪Contingency reserve $1,000,000 for Lake Oswego Recreation and Aquatics Center. Key Performance Indicators Budget Notes Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 56 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 30 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 500 - Parks Resources Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 621,051.00 1,766,521.00 1,766,521.00708,937.64 1,282,211.49 1,766,521.00 621,051.00 1,766,521.00 1,766,521.00Category: 302 - BEGINNING FUND BALANCES Total:708,937.64 1,282,211.49 1,766,521.00 Category: 305 - INTERGOVERNMENTAL 3050 - Intergovernmental 410,000.00 0.00 0.0025,822.76 29,152.52 0.00 410,000.00 0.00 0.00Category: 305 - INTERGOVERNMENTAL Total:25,822.76 29,152.52 0.00 Category: 306 - LICENSES AND FEES 3060 - Licenses and Fees 0.00 400,000.00 400,000.000.00 0.00 400,000.00 0.00 400,000.00 400,000.00Category: 306 - LICENSES AND FEES Total:0.00 0.00 400,000.00 Category: 308 - SALES AND SERVICES 3080 - Sales and Services 318,000.00 326,000.00 326,000.00142,629.50 153,270.00 326,000.00 318,000.00 326,000.00 326,000.00Category: 308 - SALES AND SERVICES Total:142,629.50 153,270.00 326,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 89,000.00 50,000.00 50,000.0045,588.76 45,791.47 50,000.00 89,000.00 50,000.00 50,000.00Category: 310 - MISCELLANEOUS REVENUES Total:45,588.76 45,791.47 50,000.00 Category: 311 - GENERAL REVENUE 3110 - General Revenue 16,424,000.00 16,000,000.00 16,000,000.007,087,000.00 7,798,000.00 16,000,000.00 16,424,000.00 16,000,000.00 16,000,000.00Category: 311 - GENERAL REVENUE Total:7,087,000.00 7,798,000.00 16,000,000.00 Category: 312 - CHARGES FOR SERVICES 3120 - Charges for Services 101,000.00 104,000.00 104,000.0084,000.00 84,000.00 104,000.00 101,000.00 104,000.00 104,000.00Category: 312 - CHARGES FOR SERVICES Total:84,000.00 84,000.00 104,000.00 Category: 344 - PROCEEDS SALE OF CAPITAL ASSETS 3440 - Proceeds from Sale of Capital Assets 0.00 0.00 0.00450,845.00 1,311,606.00 0.00 0.00 0.00 0.00Category: 344 - PROCEEDS SALE OF CAPITAL ASSETS Tota…450,845.00 1,311,606.00 0.00 17,963,051.00 18,646,521.00 18,646,521.00Revenue Total:8,544,823.66 10,704,031.48 18,646,521.00 17,963,051.00 18,646,521.00 18,646,521.00Department: 500 - Parks Resources Total:8,544,823.66 10,704,031.48 18,646,521.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 57 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 31 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 511 - Recreation Mgmt Services Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 1,112,000.00 1,344,000.00 1,344,000.00492,454.92 522,314.81 1,344,000.00 4112 - Part-time salaries 200,000.00 226,000.00 226,000.0081,690.62 50,625.33 226,000.00 4113 - Overtime Salaries 2,000.00 6,000.00 6,000.00237.05 0.00 6,000.00 4114 - Special Pay 6,000.00 8,000.00 8,000.00316.40 110.64 8,000.00 4121 - Payroll Taxes 103,000.00 126,000.00 126,000.0052,008.91 52,040.54 126,000.00 4122 - PERS 343,000.00 437,000.00 437,000.00135,973.01 169,797.00 437,000.00 4123 - Health Insurance 282,000.00 307,000.00 307,000.00112,144.09 108,040.95 307,000.00 4124 - Other Benefits 49,000.00 59,000.00 59,000.0016,541.76 14,240.19 59,000.00 2,097,000.00 2,513,000.00 2,513,000.00Category: 410 - PERSONNEL SERVICES Total:891,366.76 917,169.46 2,513,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 12,000.00 12,000.00 12,000.007,779.55 6,197.86 12,000.00 4220 - Printing, Binding and Postage 136,000.00 136,000.00 136,000.0051,340.46 54,963.41 136,000.00 4290 - Other Materials and Supplies 32,000.00 32,000.00 32,000.0017,338.89 14,977.34 32,000.00 4310 - Professional & Technical Svcs 426,000.00 476,000.00 476,000.00255,243.84 195,550.90 476,000.00 4320 - Development and Training 37,000.00 48,000.00 48,000.0011,034.25 12,745.31 48,000.00 4340 - Merchandise & Svcs for Resale 0.00 0.00 0.000.00 6,711.00 0.00 4350 - Other Purchased Services 4,000.00 4,000.00 4,000.002,065.64 1,794.42 4,000.00 4370 - Repairs and Maintenance 28,000.00 28,000.00 28,000.007,616.48 6,374.40 28,000.00 4380 - Internal Fees for Service 1,806,000.00 2,139,000.00 2,139,000.001,017,000.00 996,000.00 2,139,000.00 4390 - Miscellaneous Charges 395,000.00 882,000.00 882,000.00117,769.08 150,313.43 882,000.00 2,876,000.00 3,757,000.00 3,757,000.00Category: 420 - MATERIALS & SERVICES Total:1,487,188.19 1,445,628.07 3,757,000.00 Category: 460 - DEBT SERVICE 4610 - Principal Payments 22,000.00 18,000.00 18,000.0011,203.60 11,736.64 18,000.00 4620 - Interest Payments 2,000.00 2,000.00 2,000.001,822.52 1,289.48 2,000.00 24,000.00 20,000.00 20,000.00Category: 460 - DEBT SERVICE Total:13,026.12 13,026.12 20,000.00 Category: 470 - TRANSFERS 4720 - Operating Transfers 0.00 0.00 0.00199,000.00 228,467.32 0.00 0.00 0.00 0.00Category: 470 - TRANSFERS Total:199,000.00 228,467.32 0.00 Category: 480 - CAPITAL OUTLAY 4810 - Capital and Improvements 0.00 0.00 0.000.00 206,518.00 0.00 0.00 0.00 0.00Category: 480 - CAPITAL OUTLAY Total:0.00 206,518.00 0.00 Category: 490 - CONTINGENCY 4909 - Department Contingency 217,051.00 1,248,521.00 1,248,521.000.00 0.00 1,248,521.00 217,051.00 1,248,521.00 1,248,521.00Category: 490 - CONTINGENCY Total:0.00 0.00 1,248,521.00 5,214,051.00 7,538,521.00 7,538,521.00Expense Total:2,590,581.07 2,810,808.97 7,538,521.00 5,214,051.00 7,538,521.00 7,538,521.00Department: 511 - Recreation Mgmt Services Total:2,590,581.07 2,810,808.97 7,538,521.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 58 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 32 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 521 - Sports & Fitness Programs Revenue Category: 308 - SALES AND SERVICES 3080 - Sales and Services 253,000.00 256,000.00 256,000.00130,101.90 123,725.39 256,000.00 253,000.00 256,000.00 256,000.00Category: 308 - SALES AND SERVICES Total:130,101.90 123,725.39 256,000.00 253,000.00 256,000.00 256,000.00Revenue Total:130,101.90 123,725.39 256,000.00 Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 169,000.00 179,000.00 179,000.0094,737.11 80,727.87 179,000.00 4112 - Part-time salaries 184,000.00 185,000.00 185,000.0080,632.62 77,852.50 185,000.00 4113 - Overtime Salaries 1,000.00 1,000.00 1,000.000.00 0.00 1,000.00 4121 - Payroll Taxes 36,000.00 32,000.00 32,000.0014,746.32 13,136.31 32,000.00 4122 - PERS 69,000.00 69,000.00 69,000.0031,583.75 32,329.70 69,000.00 4123 - Health Insurance 46,000.00 41,000.00 41,000.0027,952.52 21,682.92 41,000.00 4124 - Other Benefits 12,000.00 10,000.00 10,000.004,015.41 3,066.76 10,000.00 517,000.00 517,000.00 517,000.00Category: 410 - PERSONNEL SERVICES Total:253,667.73 228,796.06 517,000.00 Category: 420 - MATERIALS & SERVICES 4280 - Small Tools and Supplies 40,000.00 40,000.00 40,000.008,473.28 5,527.79 40,000.00 4310 - Professional & Technical Svcs 110,000.00 112,000.00 112,000.0052,289.05 46,129.96 112,000.00 4320 - Development and Training 8,000.00 8,000.00 8,000.00958.97 2,097.18 8,000.00 4350 - Other Purchased Services 6,000.00 6,000.00 6,000.001,429.00 1,299.03 6,000.00 4370 - Repairs and Maintenance 6,000.00 6,000.00 6,000.001,448.57 595.00 6,000.00 4390 - Miscellaneous Charges 14,000.00 14,000.00 14,000.003,854.26 3,192.59 14,000.00 184,000.00 186,000.00 186,000.00Category: 420 - MATERIALS & SERVICES Total:68,453.13 58,841.55 186,000.00 701,000.00 703,000.00 703,000.00Expense Total:322,120.86 287,637.61 703,000.00 -448,000.00 -447,000.00 -447,000.00Department: 521 - Sports & Fitness Programs Surplus (D…-192,018.96 -163,912.22 -447,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 59 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 33 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 523 - Cultural Programs Revenue Category: 308 - SALES AND SERVICES 3080 - Sales and Services 723,000.00 730,000.00 730,000.00423,848.95 444,964.83 730,000.00 723,000.00 730,000.00 730,000.00Category: 308 - SALES AND SERVICES Total:423,848.95 444,964.83 730,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 8,000.00 8,000.00 8,000.004,443.71 3,312.20 8,000.00 8,000.00 8,000.00 8,000.00Category: 310 - MISCELLANEOUS REVENUES Total:4,443.71 3,312.20 8,000.00 731,000.00 738,000.00 738,000.00Revenue Total:428,292.66 448,277.03 738,000.00 Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 306,000.00 289,000.00 289,000.00140,539.20 146,125.46 289,000.00 4112 - Part-time salaries 338,000.00 339,000.00 339,000.00165,269.65 161,157.40 339,000.00 4113 - Overtime Salaries 0.00 0.00 0.00408.11 3,528.35 0.00 4114 - Special Pay 0.00 0.00 0.001,209.20 2,515.20 0.00 4121 - Payroll Taxes 38,000.00 38,000.00 38,000.0025,761.51 26,235.86 38,000.00 4122 - PERS 85,000.00 85,000.00 85,000.0036,027.24 35,964.12 85,000.00 4123 - Health Insurance 92,000.00 83,000.00 83,000.0038,129.52 39,417.96 83,000.00 4124 - Other Benefits 18,000.00 14,000.00 14,000.005,660.81 4,551.15 14,000.00 877,000.00 848,000.00 848,000.00Category: 410 - PERSONNEL SERVICES Total:413,005.24 419,495.50 848,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 2,000.00 2,000.00 2,000.00893.10 951.59 2,000.00 4220 - Printing, Binding and Postage 8,000.00 8,000.00 8,000.001,078.33 2,339.57 8,000.00 4280 - Small Tools and Supplies 58,000.00 58,000.00 58,000.0023,999.15 26,561.13 58,000.00 4290 - Other Materials and Supplies 2,000.00 2,000.00 2,000.00458.15 924.62 2,000.00 4310 - Professional & Technical Svcs 201,000.00 204,000.00 204,000.00139,140.35 153,562.35 204,000.00 4320 - Development and Training 8,000.00 8,000.00 8,000.003,246.24 4,224.68 8,000.00 4350 - Other Purchased Services 2,000.00 2,000.00 2,000.00897.65 1,254.99 2,000.00 4390 - Miscellaneous Charges 22,000.00 22,000.00 22,000.008,248.44 8,377.18 22,000.00 303,000.00 306,000.00 306,000.00Category: 420 - MATERIALS & SERVICES Total:177,961.41 198,196.11 306,000.00 1,180,000.00 1,154,000.00 1,154,000.00Expense Total:590,966.65 617,691.61 1,154,000.00 -449,000.00 -416,000.00 -416,000.00Department: 523 - Cultural Programs Surplus (Deficit):-162,673.99 -169,414.58 -416,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 60 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 34 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 524 - Luscher Farm Revenue Category: 308 - SALES AND SERVICES 3080 - Sales and Services 243,000.00 244,000.00 244,000.00142,131.15 142,816.38 244,000.00 243,000.00 244,000.00 244,000.00Category: 308 - SALES AND SERVICES Total:142,131.15 142,816.38 244,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 10,000.00 10,000.00 10,000.003,039.47 3,862.50 10,000.00 10,000.00 10,000.00 10,000.00Category: 310 - MISCELLANEOUS REVENUES Total:3,039.47 3,862.50 10,000.00 253,000.00 254,000.00 254,000.00Revenue Total:145,170.62 146,678.88 254,000.00 Expense Category: 410 - PERSONNEL SERVICES 4112 - Part-time salaries 173,000.00 192,000.00 192,000.0081,190.64 87,891.95 192,000.00 4113 - Overtime Salaries 0.00 1,000.00 1,000.000.00 0.00 1,000.00 4121 - Payroll Taxes 14,000.00 13,000.00 13,000.006,699.00 7,271.35 13,000.00 4122 - PERS 34,000.00 36,000.00 36,000.0012,752.05 11,826.57 36,000.00 4123 - Health Insurance 48,000.00 40,000.00 40,000.0020,926.92 20,686.02 40,000.00 4124 - Other Benefits 5,000.00 8,000.00 8,000.002,359.09 1,976.05 8,000.00 274,000.00 290,000.00 290,000.00Category: 410 - PERSONNEL SERVICES Total:123,927.70 129,651.94 290,000.00 Category: 420 - MATERIALS & SERVICES 4220 - Printing, Binding and Postage 2,000.00 2,000.00 2,000.000.00 0.00 2,000.00 4280 - Small Tools and Supplies 19,000.00 20,000.00 20,000.0010,700.24 9,321.57 20,000.00 4310 - Professional & Technical Svcs 2,000.00 2,000.00 2,000.00653.00 390.40 2,000.00 4320 - Development and Training 2,000.00 2,000.00 2,000.001,382.30 2,507.83 2,000.00 4340 - Merchandise & Svcs for Resale 122,000.00 122,000.00 122,000.0053,965.56 51,101.55 122,000.00 4350 - Other Purchased Services 2,000.00 2,000.00 2,000.000.00 41.27 2,000.00 4390 - Miscellaneous Charges 14,000.00 14,000.00 14,000.005,359.25 2,889.94 14,000.00 163,000.00 164,000.00 164,000.00Category: 420 - MATERIALS & SERVICES Total:72,060.35 66,252.56 164,000.00 437,000.00 454,000.00 454,000.00Expense Total:195,988.05 195,904.50 454,000.00 -184,000.00 -200,000.00 -200,000.00Department: 524 - Luscher Farm Surplus (Deficit):-50,817.43 -49,225.62 -200,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 61 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 35 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 527 - Special Events Revenue Category: 308 - SALES AND SERVICES 3080 - Sales and Services 162,000.00 164,000.00 164,000.0093,245.67 100,444.89 164,000.00 162,000.00 164,000.00 164,000.00Category: 308 - SALES AND SERVICES Total:93,245.67 100,444.89 164,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 123,000.00 124,000.00 124,000.0090,899.31 88,825.04 124,000.00 123,000.00 124,000.00 124,000.00Category: 310 - MISCELLANEOUS REVENUES Total:90,899.31 88,825.04 124,000.00 285,000.00 288,000.00 288,000.00Revenue Total:184,144.98 189,269.93 288,000.00 Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 278,000.00 307,000.00 307,000.0084,984.49 124,082.75 307,000.00 4112 - Part-time salaries 80,000.00 80,000.00 80,000.0033,281.00 26,574.39 80,000.00 4113 - Overtime Salaries 2,000.00 4,000.00 4,000.001,948.33 434.52 4,000.00 4114 - Special Pay 0.00 0.00 0.005,190.04 0.00 0.00 4121 - Payroll Taxes 31,000.00 28,000.00 28,000.0010,536.98 12,616.52 28,000.00 4122 - PERS 93,000.00 89,000.00 89,000.0025,061.83 29,180.04 89,000.00 4123 - Health Insurance 102,000.00 88,000.00 88,000.0028,080.66 44,721.96 88,000.00 4124 - Other Benefits 10,000.00 10,000.00 10,000.004,753.62 4,688.12 10,000.00 596,000.00 606,000.00 606,000.00Category: 410 - PERSONNEL SERVICES Total:193,836.95 242,298.30 606,000.00 Category: 420 - MATERIALS & SERVICES 4310 - Professional & Technical Svcs 45,500.00 30,000.00 30,000.0020,050.15 10,412.88 30,000.00 4320 - Development and Training 6,000.00 6,000.00 6,000.003,744.44 6,043.79 6,000.00 4390 - Miscellaneous Charges 219,000.00 222,000.00 222,000.00107,627.09 111,651.02 222,000.00 270,500.00 258,000.00 258,000.00Category: 420 - MATERIALS & SERVICES Total:131,421.68 128,107.69 258,000.00 866,500.00 864,000.00 864,000.00Expense Total:325,258.63 370,405.99 864,000.00 -581,500.00 -576,000.00 -576,000.00Department: 527 - Special Events Surplus (Deficit):-141,113.65 -181,136.06 -576,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 62 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 36 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 528 - Outdoor Programs Revenue Category: 308 - SALES AND SERVICES 3080 - Sales and Services 388,000.00 392,000.00 392,000.00208,669.60 179,315.23 392,000.00 388,000.00 392,000.00 392,000.00Category: 308 - SALES AND SERVICES Total:208,669.60 179,315.23 392,000.00 388,000.00 392,000.00 392,000.00Revenue Total:208,669.60 179,315.23 392,000.00 Expense Category: 410 - PERSONNEL SERVICES 4112 - Part-time salaries 45,000.00 64,000.00 64,000.0013,337.50 6,053.25 64,000.00 4121 - Payroll Taxes 6,000.00 6,000.00 6,000.001,133.06 514.07 6,000.00 4122 - PERS 0.00 0.00 0.00235.04 71.85 0.00 4124 - Other Benefits 2,000.00 2,000.00 2,000.0080.00 56.00 2,000.00 53,000.00 72,000.00 72,000.00Category: 410 - PERSONNEL SERVICES Total:14,785.60 6,695.17 72,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 2,000.00 2,000.00 2,000.0022.50 0.00 2,000.00 4280 - Small Tools and Supplies 6,000.00 6,000.00 6,000.00135.58 553.00 6,000.00 4310 - Professional & Technical Svcs 52,000.00 52,000.00 52,000.0024,490.13 27,399.62 52,000.00 4340 - Merchandise & Svcs for Resale 311,000.00 314,000.00 314,000.00153,995.11 152,572.87 314,000.00 4390 - Miscellaneous Charges 2,000.00 2,000.00 2,000.00329.00 100.00 2,000.00 373,000.00 376,000.00 376,000.00Category: 420 - MATERIALS & SERVICES Total:178,972.32 180,625.49 376,000.00 426,000.00 448,000.00 448,000.00Expense Total:193,757.92 187,320.66 448,000.00 -38,000.00 -56,000.00 -56,000.00Department: 528 - Outdoor Programs Surplus (Deficit):14,911.68 -8,005.43 -56,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 63 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 37 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 531 - Parks Maintenance Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 1,467,000.00 1,642,000.00 1,642,000.00604,065.29 698,788.86 1,642,000.00 4112 - Part-time salaries 149,000.00 69,000.00 69,000.0022,540.38 33,087.35 69,000.00 4113 - Overtime Salaries 25,000.00 29,000.00 29,000.006,200.45 7,909.19 29,000.00 4114 - Special Pay 20,000.00 25,000.00 25,000.004,708.05 8,435.20 25,000.00 4121 - Payroll Taxes 128,000.00 150,000.00 150,000.0050,614.98 60,362.27 150,000.00 4122 - PERS 431,000.00 471,000.00 471,000.00143,906.48 176,419.30 471,000.00 4123 - Health Insurance 465,000.00 426,000.00 426,000.00174,786.44 199,404.27 426,000.00 4124 - Other Benefits 62,000.00 69,000.00 69,000.0032,791.30 34,230.61 69,000.00 2,747,000.00 2,881,000.00 2,881,000.00Category: 410 - PERSONNEL SERVICES Total:1,039,613.37 1,218,637.05 2,881,000.00 Category: 420 - MATERIALS & SERVICES 4270 - Uniforms and Safety Materials 18,000.00 18,000.00 18,000.0012,582.45 15,922.74 18,000.00 4280 - Small Tools and Supplies 24,000.00 24,000.00 24,000.004,399.32 8,860.17 24,000.00 4290 - Other Materials and Supplies 82,000.00 82,000.00 82,000.0052,626.88 59,056.59 82,000.00 4310 - Professional & Technical Svcs 308,000.00 308,000.00 308,000.00163,038.71 174,501.26 308,000.00 4320 - Development and Training 45,000.00 48,000.00 48,000.0021,732.81 20,252.34 48,000.00 4350 - Other Purchased Services 18,000.00 18,000.00 18,000.008,746.39 10,716.08 18,000.00 4370 - Repairs and Maintenance 808,000.00 816,000.00 816,000.00450,439.57 582,584.22 816,000.00 4380 - Internal Fees for Service 119,000.00 142,000.00 142,000.0087,000.00 89,000.00 142,000.00 4390 - Miscellaneous Charges 0.00 0.00 0.000.00 0.00 0.00 1,422,000.00 1,456,000.00 1,456,000.00Category: 420 - MATERIALS & SERVICES Total:800,566.13 960,893.40 1,456,000.00 Category: 460 - DEBT SERVICE 4610 - Principal Payments 48,000.00 36,000.00 36,000.0026,532.88 28,355.18 36,000.00 4620 - Interest Payments 3,000.00 2,000.00 2,000.004,506.08 2,683.78 2,000.00 51,000.00 38,000.00 38,000.00Category: 460 - DEBT SERVICE Total:31,038.96 31,038.96 38,000.00 Category: 480 - CAPITAL OUTLAY 4850 - Vehicles & Equipment 138,000.00 138,000.00 138,000.00122,954.72 68,814.24 138,000.00 138,000.00 138,000.00 138,000.00Category: 480 - CAPITAL OUTLAY Total:122,954.72 68,814.24 138,000.00 4,358,000.00 4,513,000.00 4,513,000.00Expense Total:1,994,173.18 2,279,383.65 4,513,000.00 4,358,000.00 4,513,000.00 4,513,000.00Department: 531 - Parks Maintenance Total:1,994,173.18 2,279,383.65 4,513,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 64 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 38 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 534 - Athletic Field Maintenance Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 456,000.00 540,000.00 540,000.00155,305.37 205,431.06 540,000.00 4113 - Overtime Salaries 10,000.00 16,000.00 16,000.003,750.32 2,636.40 16,000.00 4114 - Special Pay 8,000.00 10,000.00 10,000.003,612.05 1,982.60 10,000.00 4121 - Payroll Taxes 41,000.00 49,000.00 49,000.0013,987.58 17,405.83 49,000.00 4122 - PERS 119,000.00 160,000.00 160,000.0036,736.78 35,126.51 160,000.00 4123 - Health Insurance 157,000.00 163,000.00 163,000.0051,581.07 42,037.56 163,000.00 4124 - Other Benefits 21,000.00 28,000.00 28,000.005,527.68 4,566.70 28,000.00 812,000.00 966,000.00 966,000.00Category: 410 - PERSONNEL SERVICES Total:270,500.85 309,186.66 966,000.00 Category: 420 - MATERIALS & SERVICES 4270 - Uniforms and Safety Materials 0.00 0.00 0.00489.93 502.20 0.00 4280 - Small Tools and Supplies 15,000.00 15,000.00 15,000.007,881.66 8,977.60 15,000.00 4310 - Professional & Technical Svcs 90,000.00 90,000.00 90,000.0048,629.08 46,664.98 90,000.00 4370 - Repairs and Maintenance 559,000.00 565,000.00 565,000.00231,653.72 248,599.56 565,000.00 4380 - Internal Fees for Service 25,000.00 42,000.00 42,000.0019,000.00 19,000.00 42,000.00 689,000.00 712,000.00 712,000.00Category: 420 - MATERIALS & SERVICES Total:307,654.39 323,744.34 712,000.00 1,501,000.00 1,678,000.00 1,678,000.00Expense Total:578,155.24 632,931.00 1,678,000.00 1,501,000.00 1,678,000.00 1,678,000.00Department: 534 - Athletic Field Maintenance Total:578,155.24 632,931.00 1,678,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 65 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 39 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 536 - Open Space Maintenance Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 347,000.00 364,000.00 364,000.00208,222.38 162,039.80 364,000.00 4113 - Overtime Salaries 6,000.00 6,000.00 6,000.001,420.76 2,771.00 6,000.00 4114 - Special Pay 4,000.00 6,000.00 6,000.0070.20 2,407.80 6,000.00 4121 - Payroll Taxes 31,000.00 32,000.00 32,000.0016,779.16 13,320.63 32,000.00 4122 - PERS 89,000.00 102,000.00 102,000.0043,440.17 34,203.62 102,000.00 4123 - Health Insurance 123,000.00 107,000.00 107,000.0068,940.30 75,066.18 107,000.00 4124 - Other Benefits 15,000.00 16,000.00 16,000.006,485.85 7,386.70 16,000.00 615,000.00 633,000.00 633,000.00Category: 410 - PERSONNEL SERVICES Total:345,358.82 297,195.73 633,000.00 Category: 420 - MATERIALS & SERVICES 4270 - Uniforms and Safety Materials 0.00 0.00 0.00397.87 679.22 0.00 4280 - Small Tools and Supplies 4,000.00 4,000.00 4,000.004,731.48 6,280.41 4,000.00 4310 - Professional & Technical Svcs 74,000.00 78,000.00 78,000.0021,853.14 26,307.11 78,000.00 4370 - Repairs and Maintenance 835,000.00 840,000.00 840,000.00278,571.25 302,221.89 840,000.00 4390 - Miscellaneous Charges 0.00 0.00 0.002,606.01 5,172.83 0.00 913,000.00 922,000.00 922,000.00Category: 420 - MATERIALS & SERVICES Total:308,159.75 340,661.46 922,000.00 1,528,000.00 1,555,000.00 1,555,000.00Expense Total:653,518.57 637,857.19 1,555,000.00 1,528,000.00 1,555,000.00 1,555,000.00Department: 536 - Open Space Maintenance Total:653,518.57 637,857.19 1,555,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 66 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 40 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 538 - Facility Maintenance Expense Category: 420 - MATERIALS & SERVICES 4370 - Repairs and Maintenance 125,500.00 126,000.00 126,000.0045,158.47 66,378.81 126,000.00 125,500.00 126,000.00 126,000.00Category: 420 - MATERIALS & SERVICES Total:45,158.47 66,378.81 126,000.00 125,500.00 126,000.00 126,000.00Expense Total:45,158.47 66,378.81 126,000.00 125,500.00 126,000.00 126,000.00Department: 538 - Facility Maintenance Total:45,158.47 66,378.81 126,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 67 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 41 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 540 - Acq-Development & Pathway Expense Category: 420 - MATERIALS & SERVICES 4310 - Professional & Technical Svcs 1,066,000.00 64,000.00 64,000.004,700.00 303.00 64,000.00 4370 - Repairs and Maintenance 58,000.00 58,000.00 58,000.00681.14 13,940.10 58,000.00 4380 - Internal Fees for Service 40,000.00 30,000.00 30,000.006,750.00 9,000.00 30,000.00 4390 - Miscellaneous Charges 80,000.00 80,000.00 80,000.005,302.30 23,045.71 80,000.00 1,244,000.00 232,000.00 232,000.00Category: 420 - MATERIALS & SERVICES Total:17,433.44 46,288.81 232,000.00 Category: 480 - CAPITAL OUTLAY 4810 - Capital and Improvements 2,117,000.00 745,000.00 745,000.00851,879.85 2,838,831.19 745,000.00 2,117,000.00 745,000.00 745,000.00Category: 480 - CAPITAL OUTLAY Total:851,879.85 2,838,831.19 745,000.00 3,361,000.00 977,000.00 977,000.00Expense Total:869,313.29 2,885,120.00 977,000.00 3,361,000.00 977,000.00 977,000.00Department: 540 - Acq-Development & Pathway Total:869,313.29 2,885,120.00 977,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 68 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 42 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 550 - Golf Course Resources Revenue Category: 308 - SALES AND SERVICES 3080 - Sales and Services 1,308,000.00 674,000.00 674,000.000.00 0.00 674,000.00 1,308,000.00 674,000.00 674,000.00Category: 308 - SALES AND SERVICES Total:0.00 0.00 674,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 12,000.00 6,000.00 6,000.000.00 0.00 6,000.00 12,000.00 6,000.00 6,000.00Category: 310 - MISCELLANEOUS REVENUES Total:0.00 0.00 6,000.00 1,320,000.00 680,000.00 680,000.00Revenue Total:0.00 0.00 680,000.00 1,320,000.00 680,000.00 680,000.00Department: 550 - Golf Course Resources Total:0.00 0.00 680,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 69 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 43 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 551 - Golf Pro Shop Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 185,000.00 195,000.00 195,000.000.00 0.00 195,000.00 4112 - Part-time salaries 25,000.00 0.00 0.000.00 0.00 0.00 4114 - Special Pay 28,000.00 28,000.00 28,000.000.00 0.00 28,000.00 4121 - Payroll Taxes 26,000.00 19,000.00 19,000.000.00 0.00 19,000.00 4122 - PERS 59,000.00 61,000.00 61,000.000.00 0.00 61,000.00 4123 - Health Insurance 42,000.00 40,000.00 40,000.000.00 0.00 40,000.00 4124 - Other Benefits 5,000.00 4,000.00 4,000.000.00 0.00 4,000.00 370,000.00 347,000.00 347,000.00Category: 410 - PERSONNEL SERVICES Total:0.00 0.00 347,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 2,000.00 1,500.00 1,500.000.00 0.00 1,500.00 4280 - Small Tools and Supplies 12,000.00 8,000.00 8,000.000.00 0.00 8,000.00 4290 - Other Materials and Supplies 0.00 0.00 0.000.00 0.00 0.00 4310 - Professional & Technical Svcs 148,000.00 74,000.00 74,000.000.00 0.00 74,000.00 4320 - Development and Training 0.00 0.00 0.000.00 0.00 0.00 4340 - Merchandise & Svcs for Resale 17,000.00 7,000.00 7,000.000.00 0.00 7,000.00 4370 - Repairs and Maintenance 34,000.00 28,500.00 28,500.000.00 0.00 28,500.00 4380 - Internal Fees for Service 109,000.00 114,000.00 114,000.000.00 0.00 114,000.00 4390 - Miscellaneous Charges 14,000.00 7,000.00 7,000.000.00 0.00 7,000.00 336,000.00 240,000.00 240,000.00Category: 420 - MATERIALS & SERVICES Total:0.00 0.00 240,000.00 Category: 480 - CAPITAL OUTLAY 4810 - Capital and Improvements 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00Category: 480 - CAPITAL OUTLAY Total:0.00 0.00 0.00 706,000.00 587,000.00 587,000.00Expense Total:0.00 0.00 587,000.00 706,000.00 587,000.00 587,000.00Department: 551 - Golf Pro Shop Total:0.00 0.00 587,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 70 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 44 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 552 - Golf Maintenance Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 219,000.00 232,000.00 232,000.000.00 0.00 232,000.00 4113 - Overtime Salaries 5,000.00 6,000.00 6,000.000.00 0.00 6,000.00 4114 - Special Pay 2,000.00 2,000.00 2,000.000.00 0.00 2,000.00 4121 - Payroll Taxes 20,000.00 20,000.00 20,000.000.00 0.00 20,000.00 4122 - PERS 57,000.00 71,000.00 71,000.000.00 0.00 71,000.00 4123 - Health Insurance 71,000.00 67,000.00 67,000.000.00 0.00 67,000.00 4124 - Other Benefits 8,000.00 8,000.00 8,000.000.00 0.00 8,000.00 382,000.00 406,000.00 406,000.00Category: 410 - PERSONNEL SERVICES Total:0.00 0.00 406,000.00 Category: 420 - MATERIALS & SERVICES 4270 - Uniforms and Safety Materials 4,000.00 4,000.00 4,000.000.00 0.00 4,000.00 4280 - Small Tools and Supplies 6,000.00 4,500.00 4,500.000.00 0.00 4,500.00 4310 - Professional & Technical Svcs 116,000.00 58,000.00 58,000.000.00 0.00 58,000.00 4370 - Repairs and Maintenance 220,000.00 114,500.00 114,500.000.00 0.00 114,500.00 4380 - Internal Fees for Service 61,000.00 70,000.00 70,000.000.00 0.00 70,000.00 407,000.00 251,000.00 251,000.00Category: 420 - MATERIALS & SERVICES Total:0.00 0.00 251,000.00 789,000.00 657,000.00 657,000.00Expense Total:0.00 0.00 657,000.00 789,000.00 657,000.00 657,000.00Department: 552 - Golf Maintenance Total:0.00 0.00 657,000.00 0.00 0.00 0.00Fund: 100 - GENERAL FUND Surplus (Deficit):8,082,064.48 8,395,409.82 0.00 0.00 0.00 0.00Report Surplus (Deficit):8,082,064.48 8,395,409.82 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 71 of 235 Library 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 717,030$         1,399,342$      1,504,342$     1,631,469$     1,631,469$     1,631,469$       Department Revenues 3,019,917        3,174,794        6,420,000        6,770,000       6,770,000       6,770,000         General Revenues 1,508,000        1,560,000        3,279,000        3,509,000       3,509,000       3,509,000         Transfers 460,848           26,658              57,000             60,000             60,000             60,000               Total Resources 5,705,795$      6,160,794$      11,260,342$   11,970,469$   11,970,469$   11,970,469$     Requirements Personnel Services 2,916,620$      2,891,496$      6,715,000$     7,117,000$     7,117,000$     7,117,000$       Materials & Services 741,333           914,875           3,210,000        2,579,000       2,579,000       2,579,000         Internal Fees for Services 574,000           586,000           1,286,000        1,578,000       1,578,000       1,578,000         Capital Outlay 74,500              152,409           ‐ ‐ ‐ ‐  Department Contingency ‐‐49,342             696,469           696,469           696,469             Total Requirements 4,306,453$      4,544,780$      11,260,342$   11,970,469$   11,970,469$   11,970,469$     FTE 33.7 33.7 33.7 33.7 33.7 33.7 2017‐18 2018‐19 2019‐20 2020‐21 EST Registered Borrowers 25,923 24,306 24,237 24,793 Total Circulation 954,494 908,120 724,552 616,816 Total Holds Filled 159,926 162,130 126,802 231,984 Total Library Materials 266,773 254,960 261,241 257,193 Total Library Program Attendance 28,885 30,073 18,129 12,754 ▪Internal fees for service is the department's cost share for administrative support services. Adopted 2021‐23 ▪Department Revenues includes the levy from the County Library District of about $3.3 million, replacement fees, and donations. ▪Contingency funds may be dedicated to building maintenance and capital improvements as needed. ▪Materials and Services includes costs of elevator, HVAC, and awning in FY2021‐22, and deck foundation and children's area remodel in FY2022‐23. Key Performance Indicators Budget Notes Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 72 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 2 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 200 - Library Resources Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 1,504,342.00 1,631,469.00 1,631,469.00717,029.87 1,399,341.47 1,631,469.00 1,504,342.00 1,631,469.00 1,631,469.00Category: 302 - BEGINNING FUND BALANCES Total:717,029.87 1,399,341.47 1,631,469.00 Category: 305 - INTERGOVERNMENTAL 3050 - Intergovernmental 6,270,000.00 6,724,000.00 6,724,000.002,894,417.00 3,098,308.00 6,724,000.00 6,270,000.00 6,724,000.00 6,724,000.00Category: 305 - INTERGOVERNMENTAL Total:2,894,417.00 3,098,308.00 6,724,000.00 Category: 307 - FINES AND FORFEITURES 3070 - Fines and Forfeitures 120,000.00 10,000.00 10,000.0058,158.85 49,713.85 10,000.00 120,000.00 10,000.00 10,000.00Category: 307 - FINES AND FORFEITURES Total:58,158.85 49,713.85 10,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 30,000.00 36,000.00 36,000.0067,341.17 26,773.09 36,000.00 30,000.00 36,000.00 36,000.00Category: 310 - MISCELLANEOUS REVENUES Total:67,341.17 26,773.09 36,000.00 Category: 311 - GENERAL REVENUE 3110 - General Revenue 3,279,000.00 3,509,000.00 3,509,000.001,508,000.00 1,560,000.00 3,509,000.00 3,279,000.00 3,509,000.00 3,509,000.00Category: 311 - GENERAL REVENUE Total:1,508,000.00 1,560,000.00 3,509,000.00 Category: 320 - TRANSFERS 3220 - Operating Transfers 57,000.00 60,000.00 60,000.00460,848.00 26,658.00 60,000.00 57,000.00 60,000.00 60,000.00Category: 320 - TRANSFERS Total:460,848.00 26,658.00 60,000.00 11,260,342.00 11,970,469.00 11,970,469.00Revenue Total:5,705,794.89 6,160,794.41 11,970,469.00 11,260,342.00 11,970,469.00 11,970,469.00Department: 200 - Library Resources Total:5,705,794.89 6,160,794.41 11,970,469.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 73 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 3 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 201 - Library Management Services Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 386,000.00 427,000.00 427,000.00179,781.26 166,342.64 427,000.00 4112 - Part-time salaries 130,000.00 201,000.00 201,000.0061,435.72 64,019.91 201,000.00 4113 - Overtime Salaries 2,000.00 2,000.00 2,000.003,010.35 2,063.15 2,000.00 4114 - Special Pay 0.00 0.00 0.0011,752.35 25,247.25 0.00 4121 - Payroll Taxes 42,000.00 54,000.00 54,000.0024,505.42 24,611.11 54,000.00 4122 - PERS 142,000.00 172,000.00 172,000.0072,540.74 77,731.99 172,000.00 4123 - Health Insurance 123,000.00 111,000.00 111,000.0059,924.19 47,871.09 111,000.00 4124 - Other Benefits 12,000.00 15,000.00 15,000.007,049.32 7,982.69 15,000.00 837,000.00 982,000.00 982,000.00Category: 410 - PERSONNEL SERVICES Total:419,999.35 415,869.83 982,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 8,000.00 6,000.00 6,000.001,821.06 2,744.82 6,000.00 4220 - Printing, Binding and Postage 51,000.00 41,000.00 41,000.007,755.75 6,934.15 41,000.00 4290 - Other Materials and Supplies 660,000.00 50,000.00 50,000.0038,552.68 157,069.80 50,000.00 4310 - Professional & Technical Svcs 93,000.00 62,000.00 62,000.0010,971.91 10,558.99 62,000.00 4320 - Development and Training 18,000.00 16,000.00 16,000.009,631.84 8,690.58 16,000.00 4350 - Other Purchased Services 2,000.00 12,000.00 12,000.00981.57 960.00 12,000.00 4370 - Repairs and Maintenance 1,346,000.00 1,285,000.00 1,285,000.00196,551.94 266,300.77 1,285,000.00 4380 - Internal Fees for Service 1,286,000.00 1,578,000.00 1,578,000.00574,000.00 586,000.00 1,578,000.00 4390 - Miscellaneous Charges 0.00 0.00 0.0084.75 36.76 0.00 3,464,000.00 3,050,000.00 3,050,000.00Category: 420 - MATERIALS & SERVICES Total:840,351.50 1,039,295.87 3,050,000.00 Category: 480 - CAPITAL OUTLAY 4850 - Vehicles & Equipment 0.00 0.00 0.0074,500.00 152,409.00 0.00 0.00 0.00 0.00Category: 480 - CAPITAL OUTLAY Total:74,500.00 152,409.00 0.00 Category: 490 - CONTINGENCY 4909 - Department Contingency 49,342.00 696,469.00 696,469.000.00 0.00 696,469.00 49,342.00 696,469.00 696,469.00Category: 490 - CONTINGENCY Total:0.00 0.00 696,469.00 4,350,342.00 4,728,469.00 4,728,469.00Expense Total:1,334,850.85 1,607,574.70 4,728,469.00 4,350,342.00 4,728,469.00 4,728,469.00Department: 201 - Library Management Services Total:1,334,850.85 1,607,574.70 4,728,469.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 74 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 4 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 202 - Adult Services Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 143,000.00 151,000.00 151,000.0065,501.76 68,122.56 151,000.00 4112 - Part-time salaries 39,000.00 44,000.00 44,000.0035,192.42 31,407.52 44,000.00 4113 - Overtime Salaries 0.00 0.00 0.000.00 0.00 0.00 4121 - Payroll Taxes 16,000.00 16,000.00 16,000.008,367.63 8,252.56 16,000.00 4122 - PERS 50,000.00 67,000.00 67,000.0025,894.48 22,878.54 67,000.00 4123 - Health Insurance 50,000.00 42,000.00 42,000.0021,389.28 20,856.24 42,000.00 4124 - Other Benefits 4,000.00 4,000.00 4,000.001,441.12 1,365.63 4,000.00 302,000.00 324,000.00 324,000.00Category: 410 - PERSONNEL SERVICES Total:157,786.69 152,883.05 324,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 2,000.00 0.00 0.0097.42 113.45 0.00 4220 - Printing, Binding and Postage 4,000.00 2,000.00 2,000.001,585.03 965.23 2,000.00 4241 - Library Print Materials 130,000.00 184,000.00 184,000.0073,631.65 79,732.77 184,000.00 4250 - Library Non-Print Materials 208,000.00 148,000.00 148,000.0095,348.29 99,483.37 148,000.00 4290 - Other Materials and Supplies 6,000.00 2,000.00 2,000.002,153.10 372.09 2,000.00 4320 - Development and Training 2,000.00 2,000.00 2,000.0047.78 422.62 2,000.00 352,000.00 338,000.00 338,000.00Category: 420 - MATERIALS & SERVICES Total:172,863.27 181,089.53 338,000.00 654,000.00 662,000.00 662,000.00Expense Total:330,649.96 333,972.58 662,000.00 654,000.00 662,000.00 662,000.00Department: 202 - Adult Services Total:330,649.96 333,972.58 662,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 75 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 5 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 203 - Children Services Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 337,000.00 347,000.00 347,000.00165,862.70 156,588.56 347,000.00 4112 - Part-time salaries 183,000.00 271,000.00 271,000.0065,583.12 85,710.88 271,000.00 4113 - Overtime Salaries 0.00 0.00 0.0017.63 0.00 0.00 4114 - Special Pay 4,000.00 4,000.00 4,000.002,262.87 0.00 4,000.00 4121 - Payroll Taxes 45,000.00 53,000.00 53,000.0019,705.02 19,909.73 53,000.00 4122 - PERS 149,000.00 182,000.00 182,000.0058,669.79 47,386.56 182,000.00 4123 - Health Insurance 111,000.00 140,000.00 140,000.0049,985.31 45,448.37 140,000.00 4124 - Other Benefits 11,000.00 12,000.00 12,000.004,142.27 4,613.10 12,000.00 840,000.00 1,009,000.00 1,009,000.00Category: 410 - PERSONNEL SERVICES Total:366,228.71 359,657.20 1,009,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 2,000.00 2,000.00 2,000.00386.51 534.82 2,000.00 4220 - Printing, Binding and Postage 1,000.00 0.00 0.00322.19 203.31 0.00 4241 - Library Print Materials 88,000.00 86,000.00 86,000.0046,188.98 44,966.68 86,000.00 4250 - Library Non-Print Materials 16,000.00 18,000.00 18,000.008,982.14 7,336.62 18,000.00 4290 - Other Materials and Supplies 23,000.00 6,000.00 6,000.0013,403.44 0.00 6,000.00 4320 - Development and Training 12,000.00 12,000.00 12,000.00255.49 2,682.82 12,000.00 4390 - Miscellaneous Charges 0.00 0.00 0.0088.81 53.50 0.00 142,000.00 124,000.00 124,000.00Category: 420 - MATERIALS & SERVICES Total:69,627.56 55,777.75 124,000.00 982,000.00 1,133,000.00 1,133,000.00Expense Total:435,856.27 415,434.95 1,133,000.00 982,000.00 1,133,000.00 1,133,000.00Department: 203 - Children Services Total:435,856.27 415,434.95 1,133,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 76 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 6 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 204 - Young Adult Services Expense Category: 420 - MATERIALS & SERVICES 4220 - Printing, Binding and Postage 0.00 0.00 0.007.99 7.26 0.00 4241 - Library Print Materials 18,000.00 14,000.00 14,000.005,656.43 7,001.74 14,000.00 4250 - Library Non-Print Materials 4,000.00 4,000.00 4,000.002,291.70 1,207.24 4,000.00 22,000.00 18,000.00 18,000.00Category: 420 - MATERIALS & SERVICES Total:7,956.12 8,216.24 18,000.00 22,000.00 18,000.00 18,000.00Expense Total:7,956.12 8,216.24 18,000.00 22,000.00 18,000.00 18,000.00Department: 204 - Young Adult Services Total:7,956.12 8,216.24 18,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 77 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 7 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 205 - Reference Services Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 608,000.00 631,000.00 631,000.00256,407.98 194,162.55 631,000.00 4112 - Part-time salaries 342,000.00 431,000.00 431,000.00173,176.13 216,790.72 431,000.00 4113 - Overtime Salaries 0.00 0.00 0.000.00 540.38 0.00 4114 - Special Pay 0.00 0.00 0.000.00 2,163.10 0.00 4121 - Payroll Taxes 81,000.00 91,000.00 91,000.0035,774.43 34,090.76 91,000.00 4122 - PERS 282,000.00 290,000.00 290,000.00100,596.49 86,886.59 290,000.00 4123 - Health Insurance 250,000.00 216,000.00 216,000.0073,470.92 73,047.08 216,000.00 4124 - Other Benefits 24,000.00 27,000.00 27,000.008,402.21 7,476.96 27,000.00 1,587,000.00 1,686,000.00 1,686,000.00Category: 410 - PERSONNEL SERVICES Total:647,828.16 615,158.14 1,686,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 22,000.00 8,000.00 8,000.0012,919.39 10,846.86 8,000.00 4220 - Printing, Binding and Postage 2,000.00 14,000.00 14,000.001,537.62 1,082.50 14,000.00 4241 - Library Print Materials 190,000.00 196,000.00 196,000.0099,881.21 99,667.43 196,000.00 4250 - Library Non-Print Materials 210,000.00 282,000.00 282,000.0089,858.53 83,225.16 282,000.00 4290 - Other Materials and Supplies 21,000.00 10,000.00 10,000.0087.94 474.12 10,000.00 4320 - Development and Training 14,000.00 10,000.00 10,000.001,676.47 1,746.80 10,000.00 459,000.00 520,000.00 520,000.00Category: 420 - MATERIALS & SERVICES Total:205,961.16 197,042.87 520,000.00 2,046,000.00 2,206,000.00 2,206,000.00Expense Total:853,789.32 812,201.01 2,206,000.00 2,046,000.00 2,206,000.00 2,206,000.00Department: 205 - Reference Services Total:853,789.32 812,201.01 2,206,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 78 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 8 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 206 - Circulation Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 552,000.00 577,000.00 577,000.00245,010.83 220,053.24 577,000.00 4112 - Part-time salaries 883,000.00 841,000.00 841,000.00365,732.62 391,881.10 841,000.00 4113 - Overtime Salaries 0.00 0.00 0.00325.84 59.90 0.00 4114 - Special Pay 16,000.00 14,000.00 14,000.006,510.09 5,954.11 14,000.00 4121 - Payroll Taxes 124,000.00 123,000.00 123,000.0050,098.84 49,419.77 123,000.00 4122 - PERS 369,000.00 370,000.00 370,000.00138,277.98 137,893.51 370,000.00 4123 - Health Insurance 352,000.00 368,000.00 368,000.00189,761.35 196,584.36 368,000.00 4124 - Other Benefits 37,000.00 37,000.00 37,000.0015,706.51 14,860.07 37,000.00 2,333,000.00 2,330,000.00 2,330,000.00Category: 410 - PERSONNEL SERVICES Total:1,011,424.06 1,016,706.06 2,330,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 6,000.00 12,000.00 12,000.002,600.70 2,229.73 12,000.00 4220 - Printing, Binding and Postage 4,000.00 2,000.00 2,000.00473.65 823.05 2,000.00 4320 - Development and Training 7,000.00 4,000.00 4,000.00941.37 1,271.85 4,000.00 4370 - Repairs and Maintenance 0.00 57,000.00 57,000.000.00 0.00 57,000.00 17,000.00 75,000.00 75,000.00Category: 420 - MATERIALS & SERVICES Total:4,015.72 4,324.63 75,000.00 2,350,000.00 2,405,000.00 2,405,000.00Expense Total:1,015,439.78 1,021,030.69 2,405,000.00 2,350,000.00 2,405,000.00 2,405,000.00Department: 206 - Circulation Total:1,015,439.78 1,021,030.69 2,405,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 79 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 9 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 207 - Technical Services Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 325,000.00 343,000.00 343,000.00143,193.68 148,693.73 343,000.00 4112 - Part-time salaries 146,000.00 94,000.00 94,000.0031,523.03 35,401.78 94,000.00 4113 - Overtime Salaries 0.00 0.00 0.0046.53 260.53 0.00 4114 - Special Pay 0.00 0.00 0.005,480.54 201.97 0.00 4121 - Payroll Taxes 40,000.00 37,000.00 37,000.0014,921.67 15,185.16 37,000.00 4122 - PERS 120,000.00 136,000.00 136,000.0047,151.09 47,490.61 136,000.00 4123 - Health Insurance 169,000.00 160,000.00 160,000.0064,898.90 77,974.32 160,000.00 4124 - Other Benefits 16,000.00 16,000.00 16,000.006,137.98 6,013.56 16,000.00 816,000.00 786,000.00 786,000.00Category: 410 - PERSONNEL SERVICES Total:313,353.42 331,221.66 786,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 32,000.00 28,000.00 28,000.0013,452.36 14,030.22 28,000.00 4220 - Printing, Binding and Postage 4,000.00 2,000.00 2,000.001,089.50 1,097.70 2,000.00 4320 - Development and Training 4,000.00 2,000.00 2,000.0015.84 0.00 2,000.00 40,000.00 32,000.00 32,000.00Category: 420 - MATERIALS & SERVICES Total:14,557.70 15,127.92 32,000.00 856,000.00 818,000.00 818,000.00Expense Total:327,911.12 346,349.58 818,000.00 856,000.00 818,000.00 818,000.00Department: 207 - Technical Services Total:327,911.12 346,349.58 818,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 80 of 235 Planning 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 1,585,786$      2,041,480$      1,019,480$        1,124,804$      1,124,804$      1,124,804$      Department Revenues 619,480            652,978            1,185,000          1,326,000        1,326,000        1,326,000        General Revenues 2,610,000        2,699,000        5,398,000          5,398,000        5,398,000        5,398,000        Total Resources 4,815,266$      5,393,458$      7,602,480$        7,848,804$      7,848,804$      7,848,804$      Requirements Personnel Services 1,673,795$      1,795,422$      4,217,000$        4,792,000$      4,792,000$      4,792,000$      Materials & Services 232,992            263,507            1,100,000          1,100,000        1,100,000        1,100,000        Internal Fees for Services 866,999            916,000            1,957,000          1,651,000        1,651,000        1,651,000        Capital Outlay ‐ ‐ ‐ 36,000             36,000             36,000              Department Contingency ‐ ‐  328,480            269,804           269,804           269,804            Total Requirements 2,773,786$     2,974,929$     7,602,480$       7,848,804$     7,848,804$     7,848,804$      FTE 14.5 14.5 14.5 15.5 15.5 15.5 2017‐18 2018‐19 2019‐20 2020‐21 EST Land Use Applications Reviewed 63 64 47 55 Administrative Land Use Decisions  within 4‐6 week cycle 80% 85% 88% 90% Tree Removal Permits 1,001 1,000 1,030 1,040 ▪ Internal fees for service is the department's cost share for administrative support services. Adopted 2021‐23 ▪ Materials & Services includes consultants on HB 2001 & 2003 (Phase 1 & 2), Boones Ferry Road Affordable Housing and State of the Urban Forest. ▪ Reflects addition of 1 FTE, Planning Manager ▪ Contingency reserve is for future downturn in development. Key Performance Indicators Budget Notes Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 81 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 14 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 310 - Planning Resources Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 1,019,480.00 1,124,804.00 1,124,804.001,585,785.97 2,041,480.47 1,124,804.00 1,019,480.00 1,124,804.00 1,124,804.00Category: 302 - BEGINNING FUND BALANCES Total:1,585,785.97 2,041,480.47 1,124,804.00 Category: 305 - INTERGOVERNMENTAL 3050 - Intergovernmental 11,000.00 10,000.00 10,000.000.00 10,161.82 10,000.00 11,000.00 10,000.00 10,000.00Category: 305 - INTERGOVERNMENTAL Total:0.00 10,161.82 10,000.00 Category: 306 - LICENSES AND FEES 3060 - Licenses and Fees 1,074,000.00 1,216,000.00 1,216,000.00574,266.96 547,030.03 1,216,000.00 1,074,000.00 1,216,000.00 1,216,000.00Category: 306 - LICENSES AND FEES Total:574,266.96 547,030.03 1,216,000.00 Category: 307 - FINES AND FORFEITURES 3070 - Fines and Forfeitures 100,000.00 100,000.00 100,000.0044,165.00 95,779.00 100,000.00 100,000.00 100,000.00 100,000.00Category: 307 - FINES AND FORFEITURES Total:44,165.00 95,779.00 100,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 0.00 0.00 0.001,048.05 7.00 0.00 0.00 0.00 0.00Category: 310 - MISCELLANEOUS REVENUES Total:1,048.05 7.00 0.00 Category: 311 - GENERAL REVENUE 3110 - General Revenue 5,398,000.00 5,398,000.00 5,398,000.002,610,000.00 2,699,000.00 5,398,000.00 5,398,000.00 5,398,000.00 5,398,000.00Category: 311 - GENERAL REVENUE Total:2,610,000.00 2,699,000.00 5,398,000.00 7,602,480.00 7,848,804.00 7,848,804.00Revenue Total:4,815,265.98 5,393,458.32 7,848,804.00 7,602,480.00 7,848,804.00 7,848,804.00Department: 310 - Planning Resources Total:4,815,265.98 5,393,458.32 7,848,804.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 82 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 15 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 311 - Planning Management Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 438,000.00 463,000.00 463,000.00199,872.35 217,412.84 463,000.00 4112 - Part-time salaries 59,000.00 64,000.00 64,000.0026,690.98 55,812.49 64,000.00 4113 - Overtime Salaries 4,000.00 4,000.00 4,000.000.00 1,646.95 4,000.00 4114 - Special Pay 6,000.00 16,000.00 16,000.005,209.87 2,680.40 16,000.00 4121 - Payroll Taxes 42,000.00 45,000.00 45,000.0020,375.96 23,738.03 45,000.00 4122 - PERS 142,000.00 160,000.00 160,000.0052,365.35 69,000.09 160,000.00 4123 - Health Insurance 102,000.00 96,000.00 96,000.0046,487.04 48,636.04 96,000.00 4124 - Other Benefits 12,000.00 13,000.00 13,000.005,181.36 4,936.13 13,000.00 805,000.00 861,000.00 861,000.00Category: 410 - PERSONNEL SERVICES Total:356,182.91 423,862.97 861,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 5,000.00 8,000.00 8,000.001,495.57 2,288.71 8,000.00 4220 - Printing, Binding and Postage 30,000.00 31,000.00 31,000.0010,075.48 6,382.70 31,000.00 4290 - Other Materials and Supplies 3,000.00 4,000.00 4,000.0043.00 43.00 4,000.00 4310 - Professional & Technical Svcs 344,000.00 290,000.00 290,000.0022,411.78 26,777.38 290,000.00 4320 - Development and Training 12,000.00 10,000.00 10,000.002,606.02 2,325.82 10,000.00 4370 - Repairs and Maintenance 1,000.00 0.00 0.001,837.58 321.24 0.00 4380 - Internal Fees for Service 1,957,000.00 1,601,000.00 1,601,000.00866,999.00 916,000.00 1,601,000.00 4390 - Miscellaneous Charges 6,000.00 6,000.00 6,000.00645.15 1,116.51 6,000.00 2,358,000.00 1,950,000.00 1,950,000.00Category: 420 - MATERIALS & SERVICES Total:906,113.58 955,255.36 1,950,000.00 Category: 480 - CAPITAL OUTLAY 4850 - Vehicles & Equipment 0.00 36,000.00 36,000.000.00 0.00 36,000.00 0.00 36,000.00 36,000.00Category: 480 - CAPITAL OUTLAY Total:0.00 0.00 36,000.00 Category: 490 - CONTINGENCY 4909 - Department Contingency 328,480.00 269,804.00 269,804.000.00 0.00 269,804.00 328,480.00 269,804.00 269,804.00Category: 490 - CONTINGENCY Total:0.00 0.00 269,804.00 3,491,480.00 3,116,804.00 3,116,804.00Expense Total:1,262,296.49 1,379,118.33 3,116,804.00 3,491,480.00 3,116,804.00 3,116,804.00Department: 311 - Planning Management Total:1,262,296.49 1,379,118.33 3,116,804.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 83 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 16 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 312 - Current Planning Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 1,600,000.00 1,714,000.00 1,714,000.00558,230.52 596,811.35 1,714,000.00 4112 - Part-time salaries 0.00 0.00 0.0088,430.49 31,639.22 0.00 4113 - Overtime Salaries 19,000.00 20,000.00 20,000.003,413.61 8,278.96 20,000.00 4114 - Special Pay 38,000.00 25,000.00 25,000.001,082.32 27,235.71 25,000.00 4121 - Payroll Taxes 141,000.00 149,000.00 149,000.0053,541.00 54,933.47 149,000.00 4122 - PERS 454,000.00 495,000.00 495,000.00156,573.52 149,849.58 495,000.00 4123 - Health Insurance 432,000.00 399,000.00 399,000.00152,269.56 149,987.29 399,000.00 4124 - Other Benefits 41,000.00 43,000.00 43,000.0013,999.68 13,431.80 43,000.00 2,725,000.00 2,845,000.00 2,845,000.00Category: 410 - PERSONNEL SERVICES Total:1,027,540.70 1,032,167.38 2,845,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 10,000.00 10,000.00 10,000.005,531.92 5,516.86 10,000.00 4220 - Printing, Binding and Postage 6,000.00 6,000.00 6,000.003,173.32 4,377.57 6,000.00 4270 - Uniforms and Safety Materials 2,000.00 4,000.00 4,000.000.00 0.00 4,000.00 4290 - Other Materials and Supplies 0.00 0.00 0.00829.44 0.00 0.00 4310 - Professional & Technical Svcs 188,000.00 216,000.00 216,000.0049,616.34 71,040.15 216,000.00 4320 - Development and Training 42,000.00 33,000.00 33,000.0012,623.33 10,754.82 33,000.00 4350 - Other Purchased Services 2,000.00 5,000.00 5,000.000.00 373.72 5,000.00 4370 - Repairs and Maintenance 10,000.00 10,000.00 10,000.004,961.03 3,458.40 10,000.00 4390 - Miscellaneous Charges 8,000.00 8,000.00 8,000.003,396.02 1,946.76 8,000.00 268,000.00 292,000.00 292,000.00Category: 420 - MATERIALS & SERVICES Total:80,131.40 97,468.28 292,000.00 2,993,000.00 3,137,000.00 3,137,000.00Expense Total:1,107,672.10 1,129,635.66 3,137,000.00 2,993,000.00 3,137,000.00 3,137,000.00Department: 312 - Current Planning Total:1,107,672.10 1,129,635.66 3,137,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 84 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 17 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 313 - Long Range Planning Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 392,000.00 640,000.00 640,000.00139,032.56 203,329.05 640,000.00 4112 - Part-time salaries 0.00 0.00 0.0027,388.55 0.00 0.00 4113 - Overtime Salaries 12,000.00 14,000.00 14,000.006,425.29 5,400.85 14,000.00 4114 - Special Pay 4,000.00 6,000.00 6,000.003,433.74 0.00 6,000.00 4121 - Payroll Taxes 35,000.00 56,000.00 56,000.0014,102.64 17,029.01 56,000.00 4122 - PERS 134,000.00 204,000.00 204,000.0049,500.24 58,175.82 204,000.00 4123 - Health Insurance 96,000.00 146,000.00 146,000.0040,333.48 48,141.27 146,000.00 4124 - Other Benefits 14,000.00 20,000.00 20,000.009,855.07 7,316.14 20,000.00 687,000.00 1,086,000.00 1,086,000.00Category: 410 - PERSONNEL SERVICES Total:290,071.57 339,392.14 1,086,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 10,000.00 10,000.00 10,000.001,843.10 2,647.36 10,000.00 4220 - Printing, Binding and Postage 6,000.00 7,000.00 7,000.006,466.65 8,548.41 7,000.00 4310 - Professional & Technical Svcs 370,000.00 431,000.00 431,000.0090,745.90 102,004.33 431,000.00 4320 - Development and Training 15,000.00 13,000.00 13,000.003,649.08 1,822.00 13,000.00 4370 - Repairs and Maintenance 2,000.00 0.00 0.00551.26 1,061.44 0.00 4390 - Miscellaneous Charges 28,000.00 48,000.00 48,000.0010,489.36 10,699.28 48,000.00 431,000.00 509,000.00 509,000.00Category: 420 - MATERIALS & SERVICES Total:113,745.35 126,782.82 509,000.00 1,118,000.00 1,595,000.00 1,595,000.00Expense Total:403,816.92 466,174.96 1,595,000.00 1,118,000.00 1,595,000.00 1,595,000.00Department: 313 - Long Range Planning Total:403,816.92 466,174.96 1,595,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 85 of 235 Adult Community Center (ACC) 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 289,936$        208,784$        225,784$        232,487$         232,487$          232,487$         Department Revenues 299,386           388,064           528,000           507,000           507,000            507,000            General Revenues 944,000           977,000           2,054,000       2,191,000        2,191,000         2,191,000        Transfers ‐ ‐ 780,000           180,000           180,000            180,000            Total Resources 1,533,322$     1,573,848$     3,587,784$     3,110,487$      3,110,487$       3,110,487$      Requirements Personnel Services 721,929$        828,210$        1,795,000$     1,932,000$      1,932,000$       1,932,000$      Materials & Services 413,609           365,192           654,000           526,000           526,000            526,000            Internal Fees for Services 189,000           196,000           350,000           372,000           372,000            372,000            Capital Outlay ‐ ‐ 600,000           ‐ ‐‐  Department Contingency ‐ ‐ 188,784           280,487           280,487            280,487            Total Requirements 1,324,538$     1,389,402$     3,587,784$     3,110,487$      3,110,487$       3,110,487$      FTE 8.6 8.6 8.6 8.6 8.6 8.6 2017‐18 2018‐19 2019‐20 2020‐21 EST Total Meals Delivered and Served 13,646 20,673 *21,217 *15,552 Case Management/Assessments 109 108 221 558 Case Management/Reassurance 177 216 685 1,302 Caregiver Assistance 157 91 21 69 Respite Paricipation 848 231 198 121 Information and Assistance 581 570 488 747 *COVID Shut down began March 13, 2020 and continued through 2021 ▪Department revenue includes meals network fees, program fees, donations, and County grants. ▪Transfers are from the ACC Endowment Fund for allowed uses for center improvements. ▪Internal fees for service is the department's cost share for administrative support services. Adopted 2021‐23 ▪Materials & Services includes facility improvements. Key Performance Indicators Budget Notes Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 86 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 11 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 260 - ACC Resources Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 225,784.00 232,487.00 232,487.00289,936.41 208,784.21 232,487.00 225,784.00 232,487.00 232,487.00Category: 302 - BEGINNING FUND BALANCES Total:289,936.41 208,784.21 232,487.00 Category: 305 - INTERGOVERNMENTAL 3050 - Intergovernmental 172,000.00 200,000.00 200,000.0095,988.30 96,266.93 200,000.00 172,000.00 200,000.00 200,000.00Category: 305 - INTERGOVERNMENTAL Total:95,988.30 96,266.93 200,000.00 Category: 306 - LICENSES AND FEES 3060 - Licenses and Fees 20,000.00 20,000.00 20,000.0021,139.35 33,158.22 20,000.00 20,000.00 20,000.00 20,000.00Category: 306 - LICENSES AND FEES Total:21,139.35 33,158.22 20,000.00 Category: 308 - SALES AND SERVICES 3080 - Sales and Services 242,000.00 233,000.00 233,000.00155,912.06 197,023.86 233,000.00 242,000.00 233,000.00 233,000.00Category: 308 - SALES AND SERVICES Total:155,912.06 197,023.86 233,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 94,000.00 54,000.00 54,000.0026,345.88 61,615.10 54,000.00 94,000.00 54,000.00 54,000.00Category: 310 - MISCELLANEOUS REVENUES Total:26,345.88 61,615.10 54,000.00 Category: 311 - GENERAL REVENUE 3110 - General Revenue 2,054,000.00 2,191,000.00 2,191,000.00944,000.00 977,000.00 2,191,000.00 2,054,000.00 2,191,000.00 2,191,000.00Category: 311 - GENERAL REVENUE Total:944,000.00 977,000.00 2,191,000.00 Category: 320 - TRANSFERS 3220 - Operating Transfers 780,000.00 180,000.00 180,000.000.00 0.00 180,000.00 780,000.00 180,000.00 180,000.00Category: 320 - TRANSFERS Total:0.00 0.00 180,000.00 3,587,784.00 3,110,487.00 3,110,487.00Revenue Total:1,533,322.00 1,573,848.32 3,110,487.00 3,587,784.00 3,110,487.00 3,110,487.00Department: 260 - ACC Resources Total:1,533,322.00 1,573,848.32 3,110,487.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 87 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 12 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 261 - Management Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 560,000.00 607,000.00 607,000.00241,850.65 239,382.14 607,000.00 4112 - Part-time salaries 24,000.00 94,000.00 94,000.0029,585.10 45,333.69 94,000.00 4113 - Overtime Salaries 6,000.00 6,000.00 6,000.001,193.67 0.00 6,000.00 4114 - Special Pay 4,000.00 4,000.00 4,000.004,583.48 495.88 4,000.00 4121 - Payroll Taxes 51,000.00 59,000.00 59,000.0023,786.39 24,325.00 59,000.00 4122 - PERS 143,000.00 185,000.00 185,000.0052,037.30 62,626.70 185,000.00 4123 - Health Insurance 178,000.00 194,000.00 194,000.0072,041.88 73,019.65 194,000.00 4124 - Other Benefits 20,000.00 24,000.00 24,000.0010,441.10 10,534.90 24,000.00 986,000.00 1,173,000.00 1,173,000.00Category: 410 - PERSONNEL SERVICES Total:435,519.57 455,717.96 1,173,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 12,000.00 8,000.00 8,000.005,122.64 5,328.75 8,000.00 4220 - Printing, Binding and Postage 10,000.00 8,000.00 8,000.004,070.25 507.90 8,000.00 4270 - Uniforms and Safety Materials 0.00 0.00 0.0079.98 742.60 0.00 4290 - Other Materials and Supplies 78,000.00 78,000.00 78,000.0026,307.91 25,165.56 78,000.00 4310 - Professional & Technical Svcs 40,000.00 40,000.00 40,000.0038,708.92 109,984.71 40,000.00 4320 - Development and Training 12,000.00 12,000.00 12,000.005,990.14 14,460.75 12,000.00 4340 - Merchandise & Svcs for Resale 2,000.00 2,000.00 2,000.00695.08 660.97 2,000.00 4350 - Other Purchased Services 2,000.00 2,000.00 2,000.00901.04 885.21 2,000.00 4370 - Repairs and Maintenance 272,000.00 192,000.00 192,000.00225,797.43 83,932.13 192,000.00 4380 - Internal Fees for Service 350,000.00 372,000.00 372,000.00189,000.00 196,000.00 372,000.00 4390 - Miscellaneous Charges 20,000.00 12,000.00 12,000.002,699.70 1,587.29 12,000.00 798,000.00 726,000.00 726,000.00Category: 420 - MATERIALS & SERVICES Total:499,373.09 439,255.87 726,000.00 Category: 480 - CAPITAL OUTLAY 4810 - Capital and Improvements 600,000.00 0.00 0.000.00 0.00 0.00 600,000.00 0.00 0.00Category: 480 - CAPITAL OUTLAY Total:0.00 0.00 0.00 Category: 490 - CONTINGENCY 4909 - Department Contingency 188,784.00 280,487.00 280,487.000.00 0.00 280,487.00 188,784.00 280,487.00 280,487.00Category: 490 - CONTINGENCY Total:0.00 0.00 280,487.00 2,572,784.00 2,179,487.00 2,179,487.00Expense Total:934,892.66 894,973.83 2,179,487.00 2,572,784.00 2,179,487.00 2,179,487.00Department: 261 - Management Total:934,892.66 894,973.83 2,179,487.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 88 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 13 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 265 - Social Services Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 145,000.00 154,000.00 154,000.0047,089.74 65,293.68 154,000.00 4112 - Part-time salaries 325,000.00 300,000.00 300,000.00137,792.31 166,685.94 300,000.00 4113 - Overtime Salaries 2,000.00 3,000.00 3,000.000.00 226.25 3,000.00 4114 - Special Pay 0.00 0.00 0.000.00 2,349.35 0.00 4121 - Payroll Taxes 41,000.00 41,000.00 41,000.0014,970.44 19,122.66 41,000.00 4122 - PERS 117,000.00 114,000.00 114,000.0027,345.34 38,669.81 114,000.00 4123 - Health Insurance 163,000.00 131,000.00 131,000.0053,077.59 62,342.00 131,000.00 4124 - Other Benefits 16,000.00 16,000.00 16,000.006,133.78 17,802.15 16,000.00 809,000.00 759,000.00 759,000.00Category: 410 - PERSONNEL SERVICES Total:286,409.20 372,491.84 759,000.00 Category: 420 - MATERIALS & SERVICES 4290 - Other Materials and Supplies 184,000.00 154,000.00 154,000.0094,681.97 111,617.03 154,000.00 4320 - Development and Training 2,000.00 2,000.00 2,000.001,259.23 1,454.90 2,000.00 4350 - Other Purchased Services 10,000.00 6,000.00 6,000.003,120.75 3,811.11 6,000.00 4370 - Repairs and Maintenance 10,000.00 10,000.00 10,000.003,609.39 4,678.96 10,000.00 4390 - Miscellaneous Charges 0.00 0.00 0.00564.59 374.67 0.00 206,000.00 172,000.00 172,000.00Category: 420 - MATERIALS & SERVICES Total:103,235.93 121,936.67 172,000.00 1,015,000.00 931,000.00 931,000.00Expense Total:389,645.13 494,428.51 931,000.00 1,015,000.00 931,000.00 931,000.00Department: 265 - Social Services Total:389,645.13 494,428.51 931,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 89 of 235 Municipal Court 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 218,611$        327,173$        319,173$        487,369$        487,369$        487,369$         Department Revenues 716,641           793,250           1,262,000       1,262,000       1,262,000       1,262,000        General Revenues 510,000           527,000           1,107,000       1,179,000       1,179,000       1,179,000        Total Resources 1,445,252$     1,647,423$     2,688,173$     2,928,369$     2,928,369$     2,928,369$      Requirements Personnel Services 364,610$        369,712$        843,000$        881,000$        881,000$        881,000$         Materials & Services 311,469           344,230           567,000           570,000           570,000           570,000            Internal Fees for Services 442,000           454,000           942,000           1,032,000       1,032,000       1,032,000        Department Contingency ‐ 336,173           445,369           445,369           445,369            Total Requirements 1,118,079$     1,167,942$     2,688,173$     2,928,369$     2,928,369$     2,928,369$      FTE 3.5 3.5 3.5 3.5 3.5 3.5 ▪Municipal Court fines revenue are divided 60/40 with the Police Department. ▪Internal fees for service is the department's cost share for administrative support services. ▪Contingency includes future equipment/furniture needs for the court office. Budget Notes Annual Budgets Biennial Budgets  ‐ City of Lake Oswego - 2021-23 Online Biennial Budget Page 90 of 235 Budget Document - Gen Fund (Direct)For 2021-23 6/24/2021 4:23:36 PM Page 10 of 45 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 215 - Municipal Court Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 319,173.00 487,369.00 487,369.00218,611.02 327,173.26 487,369.00 319,173.00 487,369.00 487,369.00Category: 302 - BEGINNING FUND BALANCES Total:218,611.02 327,173.26 487,369.00 Category: 307 - FINES AND FORFEITURES 3070 - Fines and Forfeitures 1,262,000.00 1,262,000.00 1,262,000.00716,641.16 793,249.96 1,262,000.00 1,262,000.00 1,262,000.00 1,262,000.00Category: 307 - FINES AND FORFEITURES Total:716,641.16 793,249.96 1,262,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00Category: 310 - MISCELLANEOUS REVENUES Total:0.00 0.00 0.00 Category: 311 - GENERAL REVENUE 3110 - General Revenue 1,107,000.00 1,179,000.00 1,179,000.00510,000.00 527,000.00 1,179,000.00 1,107,000.00 1,179,000.00 1,179,000.00Category: 311 - GENERAL REVENUE Total:510,000.00 527,000.00 1,179,000.00 2,688,173.00 2,928,369.00 2,928,369.00Revenue Total:1,445,252.18 1,647,423.22 2,928,369.00 Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 418,000.00 544,000.00 544,000.00136,286.64 141,736.62 544,000.00 4112 - Part-time salaries 95,000.00 0.00 0.0081,923.54 82,720.74 0.00 4113 - Overtime Salaries 4,000.00 4,000.00 4,000.000.00 0.00 4,000.00 4114 - Special Pay 4,000.00 4,000.00 4,000.000.00 0.00 4,000.00 4121 - Payroll Taxes 45,000.00 47,000.00 47,000.0018,090.51 18,232.98 47,000.00 4122 - PERS 121,000.00 132,000.00 132,000.0039,954.98 46,221.58 132,000.00 4123 - Health Insurance 146,000.00 140,000.00 140,000.0084,833.59 77,240.18 140,000.00 4124 - Other Benefits 10,000.00 10,000.00 10,000.003,520.30 3,559.70 10,000.00 843,000.00 881,000.00 881,000.00Category: 410 - PERSONNEL SERVICES Total:364,609.56 369,711.80 881,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 4,000.00 4,000.00 4,000.00392.57 753.54 4,000.00 4220 - Printing, Binding and Postage 14,000.00 14,000.00 14,000.002,329.00 1,446.00 14,000.00 4290 - Other Materials and Supplies 8,000.00 8,000.00 8,000.00949.50 1,777.10 8,000.00 4310 - Professional & Technical Svcs 30,000.00 30,000.00 30,000.0012,202.20 14,758.80 30,000.00 4320 - Development and Training 8,000.00 8,000.00 8,000.002,034.98 4,330.69 8,000.00 4330 - Mandated Requirements 475,000.00 478,000.00 478,000.00260,055.75 298,284.87 478,000.00 4370 - Repairs and Maintenance 28,000.00 28,000.00 28,000.0033,505.36 22,878.96 28,000.00 4380 - Internal Fees for Service 942,000.00 1,032,000.00 1,032,000.00442,000.00 454,000.00 1,032,000.00 1,509,000.00 1,602,000.00 1,602,000.00Category: 420 - MATERIALS & SERVICES Total:753,469.36 798,229.96 1,602,000.00 Category: 490 - CONTINGENCY 4909 - Department Contingency 336,173.00 445,369.00 445,369.000.00 0.00 445,369.00 336,173.00 445,369.00 445,369.00Category: 490 - CONTINGENCY Total:0.00 0.00 445,369.00 2,688,173.00 2,928,369.00 2,928,369.00Expense Total:1,118,078.92 1,167,941.76 2,928,369.00 0.00 0.00 0.00Department: 215 - Municipal Court Surplus (Deficit):327,173.26 479,481.46 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 91 of 235 Redevelopment 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 40,619$           23,372$           17,372$             61,691$           61,691$           61,691$            Department Revenues 647,000           674,000           1,203,000         1,219,000       1,219,000       1,219,000        Total Resources 687,619$        697,372$        1,220,372$       1,280,691$     1,280,691$     1,280,691$      Requirements Personnel Services 161,977$        146,287$        408,000$           418,000$        418,000$        418,000$         Materials & Services 2,021               2,943               12,000               12,000             12,000             12,000              Internal Fees for Services 500,249           525,000           765,000             830,000           830,000           830,000            Department Contingency ‐ ‐ 35,372               20,691             20,691             20,691              Total Requirements 664,247$        674,230$        1,220,372$       1,280,691$     1,280,691$     1,280,691$      FTE 1.1 1.1 1.3 1.3 1.3 1.3 ▪Department revenue is the reimbursement from the Lake Oswego Redevelopment Agency (LORA) to cover expenditures of this department including Internal Fees for Service. ▪Personnel Services reflects Redevelopment Manager full FTE budgeted here instead of the FTE split with the Engineering department. ▪Internal fees for service is for the department's cost share for administrative support services. Budget Notes Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 92 of 235 6/24/2021 4:23:36 PM Page 1 of 45 Budget Document - Gen Fund (Direct) CITY OF LAKE OSWEGO Group Summary For 2021-23 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 100 - GENERAL FUND Department: 135 - Redevelopment Dept Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 17,372.00 61,691.00 61,691.0040,618.98 23,372.13 61,691.00 17,372.00 61,691.00 61,691.00Category: 302 - BEGINNING FUND BALANCES Total:40,618.98 23,372.13 61,691.00 Category: 305 - INTERGOVERNMENTAL 3050 - Intergovernmental 1,203,000.00 1,219,000.00 1,219,000.00647,000.00 674,000.00 1,219,000.00 1,203,000.00 1,219,000.00 1,219,000.00Category: 305 - INTERGOVERNMENTAL Total:647,000.00 674,000.00 1,219,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00Category: 310 - MISCELLANEOUS REVENUES Total:0.00 0.00 0.00 1,220,372.00 1,280,691.00 1,280,691.00Revenue Total:687,618.98 697,372.13 1,280,691.00 Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 238,000.00 250,000.00 250,000.0080,211.87 87,720.27 250,000.00 4112 - Part-time salaries 0.00 0.00 0.0026,024.80 105.12 0.00 4113 - Overtime Salaries 0.00 0.00 0.000.00 348.76 0.00 4114 - Special Pay 0.00 0.00 0.000.00 1,630.00 0.00 4121 - Payroll Taxes 21,000.00 22,000.00 22,000.008,920.23 7,514.71 22,000.00 4122 - PERS 79,000.00 84,000.00 84,000.0023,131.38 26,959.89 84,000.00 4123 - Health Insurance 61,000.00 52,000.00 52,000.0022,130.98 20,358.20 52,000.00 4124 - Other Benefits 9,000.00 10,000.00 10,000.001,558.11 1,650.30 10,000.00 408,000.00 418,000.00 418,000.00Category: 410 - PERSONNEL SERVICES Total:161,977.37 146,287.25 418,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 2,000.00 2,000.00 2,000.000.00 199.89 2,000.00 4220 - Printing, Binding and Postage 2,000.00 2,000.00 2,000.000.00 373.00 2,000.00 4310 - Professional & Technical Svcs 0.00 0.00 0.003.75 250.55 0.00 4320 - Development and Training 5,200.00 5,200.00 5,200.00849.00 1,278.00 5,200.00 4380 - Internal Fees for Service 765,000.00 830,000.00 830,000.00500,249.00 525,000.00 830,000.00 4390 - Miscellaneous Charges 2,800.00 2,800.00 2,800.001,167.73 841.69 2,800.00 777,000.00 842,000.00 842,000.00Category: 420 - MATERIALS & SERVICES Total:502,269.48 527,943.13 842,000.00 Category: 490 - CONTINGENCY 4909 - Department Contingency 35,372.00 20,691.00 20,691.000.00 0.00 20,691.00 35,372.00 20,691.00 20,691.00Category: 490 - CONTINGENCY Total:0.00 0.00 20,691.00 1,220,372.00 1,280,691.00 1,280,691.00Expense Total:664,246.85 674,230.38 1,280,691.00 0.00 0.00 0.00Department: 135 - Redevelopment Dept Surplus (Deficit…23,372.13 23,141.75 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 93 of 235 City Council 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 34,297$           31,553$           22,553$           31,460$           31,460$           31,460$            Allocated from General Fund ‐ 20,000             ‐ ‐ ‐ ‐  Department Revenues 333 16 ‐ ‐ ‐ ‐  General Revenues 133,000           138,000           261,000           329,000           399,000           399,000            Total Resources 167,630$        189,569$        283,553$        360,460$        430,460$        430,460$         Requirements Personnel Services 16,728$           18,635$           43,000$           48,000$           48,000$           48,000$            Materials & Services 119,349           148,746           227,000           273,000           343,000           343,000            Department Contingency ‐ ‐ 13,553             39,460             39,460             39,460              Total Requirements 136,077$        167,381$        283,553$        360,460$        430,460$        430,460$         ▪Major expenses in City Council materials and services include memberships dues for the League of Oregon Cities $58,000, National League of Cities $7,000, Greater Portland Inc. $9,000, and the Municipal Grant program $160,000. ▪Materials & Services also includes the Chamber Foundation Village Flower Baskets program and Council administrative expenses. ▪The Community Survey is typically conducted every other year at a cost of $25,000. ▪The City Council Goals can be found on the their respective webpage. Budget Notes Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 94 of 235 7/12/2021 5:11:38 PM Page 1 of 2 Budget Document - Gen Fund (Direct) CITY OF LAKE OSWEGO Group Summary For 2021-23 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 100 - GENERAL FUND Department: 101 - City Council Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 22,553.00 31,460.00 31,460.0034,297.47 51,553.10 31,460.00 22,553.00 31,460.00 31,460.00Category: 302 - BEGINNING FUND BALANCES Total:34,297.47 51,553.10 31,460.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 0.00 0.00 0.00332.60 16.25 0.00 0.00 0.00 0.00Category: 310 - MISCELLANEOUS REVENUES Total:332.60 16.25 0.00 Category: 311 - GENERAL REVENUE 3110 - General Revenue 261,000.00 329,000.00 399,000.00133,000.00 138,000.00 399,000.00 261,000.00 329,000.00 399,000.00Category: 311 - GENERAL REVENUE Total:133,000.00 138,000.00 399,000.00 283,553.00 360,460.00 430,460.00Revenue Total:167,630.07 189,569.35 430,460.00 Expense Category: 410 - PERSONNEL SERVICES 4112 - Part-time salaries 39,000.00 44,000.00 44,000.0015,426.48 17,183.76 44,000.00 4121 - Payroll Taxes 4,000.00 4,000.00 4,000.001,301.88 1,451.10 4,000.00 43,000.00 48,000.00 48,000.00Category: 410 - PERSONNEL SERVICES Total:16,728.36 18,634.86 48,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 2,000.00 2,000.00 2,000.0029.16 38.38 2,000.00 4310 - Professional & Technical Svcs 27,000.00 25,000.00 25,000.003,457.37 32,726.17 25,000.00 4320 - Development and Training 100,000.00 146,000.00 146,000.0055,826.10 49,374.75 146,000.00 4390 - Miscellaneous Charges 98,000.00 100,000.00 170,000.0060,035.98 66,607.10 170,000.00 227,000.00 273,000.00 343,000.00Category: 420 - MATERIALS & SERVICES Total:119,348.61 148,746.40 343,000.00 Category: 490 - CONTINGENCY 4909 - Department Contingency 13,553.00 39,460.00 39,460.000.00 0.00 39,460.00 13,553.00 39,460.00 39,460.00Category: 490 - CONTINGENCY Total:0.00 0.00 39,460.00 283,553.00 360,460.00 430,460.00Expense Total:136,076.97 167,381.26 430,460.00 0.00 0.00 0.00Department: 101 - City Council Surplus (Deficit):31,553.10 22,188.09 0.00 0.00 0.00 0.00Fund: 100 - GENERAL FUND Surplus (Deficit):31,553.10 22,188.09 0.00 0.00 0.00 0.00Report Surplus (Deficit):31,553.10 22,188.09 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 95 of 235 This page intentionally left blank City of Lake Oswego - 2021-23 Online Biennial Budget Page 96 of 235 Public Works  City of Lake Oswego - 2021-23 Online Biennial Budget Page 97 of 235 Water 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 9,257,483$       13,448,049$    11,614,049$    12,579,485$    12,579,485$    12,579,485$     Department Revenues 15,842,577       16,410,269       33,099,000       32,563,000       32,563,000       32,563,000       Transfer from LO‐Tigard Fund 2,663,567         ‐‐‐‐‐  Proceeds from Bond Sale 3,715,677         ‐‐‐‐‐  Total Resources 31,479,304$    29,858,318$    44,713,049$    45,142,485$    45,142,485$    45,142,485$     Requirements Personnel Services 2,273,563$       2,341,706$       5,544,000$       5,972,000$       5,972,000$       5,972,000$       Materials & Services 2,660,551         3,394,613         8,411,000         9,277,000         9,277,000         9,277,000         Internal Fees for Svcs 1,318,501         1,511,000         3,334,000         3,505,000         3,505,000         3,505,000         Debt Service 10,035,816       6,424,742         11,647,000       11,645,000       11,645,000       11,645,000       Transfers 895,000            ‐‐3,000,000         3,000,000         3,000,000         Capital Outlay 847,824            1,185,062         6,833,000         6,440,000         6,440,000         6,440,000         Contingency ‐‐8,944,049         5,303,485         5,303,485         5,303,485         Unappropriated Ending Balance 13,448,049       15,001,195       ‐‐‐‐  Total Requirements 31,479,304$    29,858,318$    44,713,049$    45,142,485$    45,142,485$    45,142,485$     FTE 19.8 19.9 19.9 21.2 21.2 21.2 2017‐18 2018‐19 2019‐20 2020‐21 EST Gallons of Drinking Water Produced 3.99 billion 4.06 billion 3.62 billion 3.90 billion Percent of Water Quality Standards  met or exceeded 100%100%100%100% ▪Department revenue includes consumer water sales, bulk water sales, utility penalties, meter installations, investment income, work order charges, sundry income, and Tigard's share of water production costs (starting in FY2017). ▪Internal Fees for Service covers general administrative services, insurance, engineering services, operations support services, and electrician services and maintenance services by motor pool. Adopted 2021‐23 ▪Materials and Services include Annual Consumer Confidence Report, contract for membership, professional design services, water management and conservation plan update, Regional Water Providers, Clackamas Water Providers fee, WTP optimization evaluation, miscellaneous required fees and permits, utility rate analysis, and next phase for Advanced  Metering Infrastructure (AMI) replacement project. ▪Capital Outlay includes upgrades to McVey Pump Station, telemetry and altitude valve upgrades, Water Quality monitoring system improvements, Bergis Reservoir replacement, Touchstone Reservoir and pump station improvements, Ridge Pointe water main replacement, and annual system rehabilitation work. ▪Reflects addition of 1.25 FTE, Maintenance Technician and Water Treatment Plant Intern. Annual Budgets Biennial Budgets Key Performance Indicators Budget Notes City of Lake Oswego - 2021-23 Online Biennial Budget Page 98 of 235 6/24/2021 4:40:17 PM Page 1 of 29 Budget Document - PW Funds CITY OF LAKE OSWEGO Group Summary For 2021-23 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 610 - WATER FUND Department: 610 - Water Fund Resources Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 11,614,049.00 12,579,485.00 12,579,485.009,257,483.31 13,448,048.94 12,579,485.00 11,614,049.00 12,579,485.00 12,579,485.00Category: 302 - BEGINNING FUND BALANCES Total:9,257,483.31 13,448,048.94 12,579,485.00 Category: 305 - INTERGOVERNMENTAL 3050 - Intergovernmental 3,520,000.00 4,203,000.00 4,203,000.002,015,431.70 1,985,365.00 4,203,000.00 3,520,000.00 4,203,000.00 4,203,000.00Category: 305 - INTERGOVERNMENTAL Total:2,015,431.70 1,985,365.00 4,203,000.00 Category: 308 - SALES AND SERVICES 3080 - Sales and Services 28,974,000.00 28,100,000.00 28,100,000.0013,682,427.56 13,927,423.21 28,100,000.00 28,974,000.00 28,100,000.00 28,100,000.00Category: 308 - SALES AND SERVICES Total:13,682,427.56 13,927,423.21 28,100,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 535,000.00 160,000.00 160,000.00109,808.50 455,164.19 160,000.00 535,000.00 160,000.00 160,000.00Category: 310 - MISCELLANEOUS REVENUES Total:109,808.50 455,164.19 160,000.00 Category: 320 - TRANSFERS 3260 - Residual Equity Transfers 0.00 0.00 0.002,663,567.19 0.00 0.00 0.00 0.00 0.00Category: 320 - TRANSFERS Total:2,663,567.19 0.00 0.00 Category: 355 - OTHER FINANCING SOURCES 3550 - Other Financing Sources 0.00 0.00 0.003,715,677.40 0.00 0.00 0.00 0.00 0.00Category: 355 - OTHER FINANCING SOURCES Total:3,715,677.40 0.00 0.00 44,643,049.00 45,042,485.00 45,042,485.00Revenue Total:31,444,395.66 29,816,001.34 45,042,485.00 44,643,049.00 45,042,485.00 45,042,485.00Department: 610 - Water Fund Resources Total:31,444,395.66 29,816,001.34 45,042,485.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 99 of 235 Budget Document - PW Funds For 2021-23 6/24/2021 4:40:17 PM Page 2 of 29 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 611 - Water Treatment Plant Intake Fac Revenue Category: 305 - INTERGOVERNMENTAL 3050 - Intergovernmental 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00Category: 305 - INTERGOVERNMENTAL Total:0.00 0.00 0.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 70,000.00 100,000.00 100,000.0034,908.68 42,316.36 100,000.00 70,000.00 100,000.00 100,000.00Category: 310 - MISCELLANEOUS REVENUES Total:34,908.68 42,316.36 100,000.00 70,000.00 100,000.00 100,000.00Revenue Total:34,908.68 42,316.36 100,000.00 Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 1,899,000.00 2,112,000.00 2,112,000.00786,276.07 793,489.72 2,112,000.00 4112 - Part-time salaries 0.00 9,000.00 9,000.00994.50 24,555.85 9,000.00 4113 - Overtime Salaries 39,000.00 43,000.00 43,000.0014,807.05 17,766.86 43,000.00 4114 - Special Pay 70,000.00 76,000.00 76,000.0057,437.22 47,457.28 76,000.00 4121 - Payroll Taxes 170,000.00 189,000.00 189,000.0073,902.11 75,746.55 189,000.00 4122 - PERS 603,000.00 674,000.00 674,000.00219,097.64 232,570.65 674,000.00 4123 - Health Insurance 506,000.00 496,000.00 496,000.00180,758.11 199,923.20 496,000.00 4124 - Other Benefits 73,000.00 80,000.00 80,000.0028,025.84 27,228.93 80,000.00 3,360,000.00 3,679,000.00 3,679,000.00Category: 410 - PERSONNEL SERVICES Total:1,361,298.54 1,418,739.04 3,679,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 6,000.00 6,000.00 6,000.003,349.55 2,372.39 6,000.00 4220 - Printing, Binding and Postage 2,000.00 4,000.00 4,000.0043.97 58.43 4,000.00 4270 - Uniforms and Safety Materials 18,000.00 20,000.00 20,000.006,513.17 8,459.62 20,000.00 4280 - Small Tools and Supplies 10,000.00 11,000.00 11,000.0018,093.04 3,248.91 11,000.00 4290 - Other Materials and Supplies 14,000.00 18,000.00 18,000.0011,379.05 7,930.16 18,000.00 4310 - Professional & Technical Svcs 481,000.00 680,000.00 680,000.00158,927.89 284,267.59 680,000.00 4320 - Development and Training 46,000.00 40,000.00 40,000.007,015.36 14,598.60 40,000.00 4340 - Merchandise & Svcs for Resale 120,000.00 105,000.00 105,000.0062,213.86 47,153.72 105,000.00 4350 - Other Purchased Services 38,000.00 45,000.00 45,000.0010,374.84 11,968.22 45,000.00 4370 - Repairs and Maintenance 2,895,000.00 3,144,000.00 3,144,000.001,061,469.34 1,407,773.99 3,144,000.00 4380 - Internal Fees for Service 445,000.00 546,000.00 546,000.00150,000.00 155,000.00 546,000.00 4390 - Miscellaneous Charges 0.00 10,000.00 10,000.000.00 530.41 10,000.00 4,075,000.00 4,629,000.00 4,629,000.00Category: 420 - MATERIALS & SERVICES Total:1,489,380.07 1,943,362.04 4,629,000.00 Category: 480 - CAPITAL OUTLAY 4810 - Capital and Improvements 500,000.00 0.00 0.000.00 0.00 0.00 4850 - Vehicles & Equipment 0.00 0.00 0.0028,979.31 0.00 0.00 500,000.00 0.00 0.00Category: 480 - CAPITAL OUTLAY Total:28,979.31 0.00 0.00 7,935,000.00 8,308,000.00 8,308,000.00Expense Total:2,879,657.92 3,362,101.08 8,308,000.00 -7,865,000.00 -8,208,000.00 -8,208,000.00Department: 611 - Water Treatment Plant Intake Fac Su…-2,844,749.24 -3,319,784.72 -8,208,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 100 of 235 Budget Document - PW Funds For 2021-23 6/24/2021 4:40:17 PM Page 3 of 29 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 612 - Water Maintenance Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 1,063,000.00 1,123,000.00 1,123,000.00445,439.09 467,296.43 1,123,000.00 4113 - Overtime Salaries 32,000.00 34,000.00 34,000.009,536.55 7,763.22 34,000.00 4114 - Special Pay 20,000.00 20,000.00 20,000.007,029.11 15,967.63 20,000.00 4121 - Payroll Taxes 95,000.00 100,000.00 100,000.0039,744.61 40,561.80 100,000.00 4122 - PERS 309,000.00 343,000.00 343,000.00106,587.95 100,962.06 343,000.00 4123 - Health Insurance 347,000.00 331,000.00 331,000.00158,358.02 151,361.57 331,000.00 4124 - Other Benefits 43,000.00 45,000.00 45,000.0018,105.52 13,873.71 45,000.00 1,909,000.00 1,996,000.00 1,996,000.00Category: 410 - PERSONNEL SERVICES Total:784,800.85 797,786.42 1,996,000.00 Category: 420 - MATERIALS & SERVICES 4220 - Printing, Binding and Postage 2,000.00 4,000.00 4,000.000.00 796.03 4,000.00 4270 - Uniforms and Safety Materials 8,000.00 11,000.00 11,000.004,362.69 5,821.48 11,000.00 4280 - Small Tools and Supplies 46,000.00 46,000.00 46,000.0018,921.09 22,925.62 46,000.00 4310 - Professional & Technical Svcs 500,000.00 697,000.00 697,000.00222,382.79 87,544.05 697,000.00 4320 - Development and Training 16,000.00 24,000.00 24,000.007,783.54 10,306.20 24,000.00 4350 - Other Purchased Services 18,000.00 20,000.00 20,000.007,540.21 9,399.99 20,000.00 4370 - Repairs and Maintenance 2,180,000.00 2,349,000.00 2,349,000.00222,996.52 233,413.07 2,349,000.00 4380 - Internal Fees for Service 1,114,000.00 1,060,000.00 1,060,000.00527,000.00 546,000.00 1,060,000.00 4390 - Miscellaneous Charges 0.00 0.00 0.00264.66 11.08 0.00 3,884,000.00 4,211,000.00 4,211,000.00Category: 420 - MATERIALS & SERVICES Total:1,011,251.50 916,217.52 4,211,000.00 Category: 470 - TRANSFERS 4720 - Operating Transfers 0.00 0.00 0.00895,000.00 0.00 0.00 0.00 0.00 0.00Category: 470 - TRANSFERS Total:895,000.00 0.00 0.00 Category: 480 - CAPITAL OUTLAY 4850 - Vehicles & Equipment 315,000.00 55,000.00 55,000.00118,854.67 118,534.33 55,000.00 315,000.00 55,000.00 55,000.00Category: 480 - CAPITAL OUTLAY Total:118,854.67 118,534.33 55,000.00 6,108,000.00 6,262,000.00 6,262,000.00Expense Total:2,809,907.02 1,832,538.27 6,262,000.00 6,108,000.00 6,262,000.00 6,262,000.00Department: 612 - Water Maintenance Total:2,809,907.02 1,832,538.27 6,262,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 101 of 235 Budget Document - PW Funds For 2021-23 6/24/2021 4:40:17 PM Page 4 of 29 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 613 - Water Project Management Expense Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 4,000.00 4,000.00 4,000.002,596.86 1,060.54 4,000.00 4220 - Printing, Binding and Postage 70,000.00 65,000.00 65,000.0029,749.97 28,819.42 65,000.00 4310 - Professional & Technical Svcs 772,000.00 649,000.00 649,000.00364,017.31 211,049.57 649,000.00 4320 - Development and Training 8,000.00 18,000.00 18,000.000.00 3,896.00 18,000.00 4370 - Repairs and Maintenance 2,000.00 2,000.00 2,000.000.00 0.00 2,000.00 4380 - Internal Fees for Service 1,719,000.00 1,824,000.00 1,824,000.00623,501.00 792,000.00 1,824,000.00 4390 - Miscellaneous Charges 4,000.00 4,000.00 4,000.0043,035.23 133.53 4,000.00 2,579,000.00 2,566,000.00 2,566,000.00Category: 420 - MATERIALS & SERVICES Total:1,062,900.37 1,036,959.06 2,566,000.00 Category: 460 - DEBT SERVICE 4610 - Principal Payments 5,345,000.00 5,790,000.00 5,790,000.006,605,000.00 3,090,000.00 5,790,000.00 4620 - Interest Payments 6,302,000.00 5,855,000.00 5,855,000.003,430,816.26 3,334,742.36 5,855,000.00 11,647,000.00 11,645,000.00 11,645,000.00Category: 460 - DEBT SERVICE Total:10,035,816.26 6,424,742.36 11,645,000.00 Category: 470 - TRANSFERS 4720 - Operating Transfers 0.00 3,000,000.00 3,000,000.000.00 0.00 3,000,000.00 0.00 3,000,000.00 3,000,000.00Category: 470 - TRANSFERS Total:0.00 0.00 3,000,000.00 Category: 480 - CAPITAL OUTLAY 4810 - Capital and Improvements 6,018,000.00 6,385,000.00 6,385,000.00699,990.18 1,066,527.88 6,385,000.00 6,018,000.00 6,385,000.00 6,385,000.00Category: 480 - CAPITAL OUTLAY Total:699,990.18 1,066,527.88 6,385,000.00 Category: 490 - CONTINGENCY 4900 - Contingency 8,944,049.00 5,303,485.00 5,303,485.000.00 0.00 5,303,485.00 8,944,049.00 5,303,485.00 5,303,485.00Category: 490 - CONTINGENCY Total:0.00 0.00 5,303,485.00 29,188,049.00 28,899,485.00 28,899,485.00Expense Total:11,798,706.81 8,528,229.30 28,899,485.00 29,188,049.00 28,899,485.00 28,899,485.00Department: 613 - Water Project Management Total:11,798,706.81 8,528,229.30 28,899,485.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 102 of 235 Budget Document - PW Funds For 2021-23 6/24/2021 4:40:17 PM Page 5 of 29 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 614 - Water Distribution Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 170,000.00 181,000.00 181,000.0082,063.60 81,372.73 181,000.00 4113 - Overtime Salaries 2,000.00 2,000.00 2,000.000.00 0.00 2,000.00 4121 - Payroll Taxes 14,000.00 16,000.00 16,000.006,774.82 6,673.28 16,000.00 4122 - PERS 43,000.00 50,000.00 50,000.0016,594.23 16,836.00 50,000.00 4123 - Health Insurance 40,000.00 42,000.00 42,000.0019,940.46 18,517.68 42,000.00 4124 - Other Benefits 6,000.00 6,000.00 6,000.002,090.18 1,780.86 6,000.00 275,000.00 297,000.00 297,000.00Category: 410 - PERSONNEL SERVICES Total:127,463.29 125,180.55 297,000.00 Category: 420 - MATERIALS & SERVICES 4270 - Uniforms and Safety Materials 2,000.00 2,000.00 2,000.00103.50 82.96 2,000.00 4290 - Other Materials and Supplies 100,000.00 100,000.00 100,000.0023,895.85 31,332.53 100,000.00 4310 - Professional & Technical Svcs 200,000.00 340,000.00 340,000.0090,349.69 80,110.51 340,000.00 4320 - Development and Training 4,000.00 4,000.00 4,000.002,201.12 2,962.94 4,000.00 4340 - Merchandise & Svcs for Resale 55,000.00 120,000.00 120,000.0018,752.00 13,716.77 120,000.00 4370 - Repairs and Maintenance 790,000.00 735,000.00 735,000.00262,218.20 414,883.41 735,000.00 4380 - Internal Fees for Service 56,000.00 75,000.00 75,000.0018,000.00 18,000.00 75,000.00 4420 - Intergovernmental Expense 0.00 0.00 0.000.00 447,984.00 0.00 1,207,000.00 1,376,000.00 1,376,000.00Category: 420 - MATERIALS & SERVICES Total:415,520.36 1,009,073.12 1,376,000.00 1,482,000.00 1,673,000.00 1,673,000.00Expense Total:542,983.65 1,134,253.67 1,673,000.00 1,482,000.00 1,673,000.00 1,673,000.00Department: 614 - Water Distribution Total:542,983.65 1,134,253.67 1,673,000.00 0.00 0.00 0.00Fund: 610 - WATER FUND Surplus (Deficit):13,448,048.94 15,001,195.38 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 103 of 235 Sewer 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 19,412,866$   20,774,535$   19,344,535$   17,216,773$   17,216,773$   17,216,773$    Department Revenues 14,299,657     15,295,623     31,257,000     33,282,000     33,282,000     33,282,000      Proceeds from Bond Sale 49,116,750     26,000,000     ‐ ‐ ‐  Total Resources 82,829,273$   36,070,158$   76,601,535$   50,498,773$   50,498,773$   50,498,773$    Requirements Personnel Services 758,425$        725,593$        1,738,000$     1,786,000$     1,786,000$     1,786,000$      Materials & Services 4,382,991       3,895,709       10,173,000     11,220,000     11,220,000     11,220,000      Internal Fees for Svcs 1,096,249       1,288,000       2,959,000       3,231,000       3,231,000       3,231,000        Debt Service 54,824,271     5,944,938       37,277,000     11,251,000     11,251,000     11,251,000      Capital Outlay 992,802           3,053,701       12,094,000     7,530,000       7,530,000       7,530,000        Contingency ‐ 12,360,535     15,480,773     15,480,773     15,480,773      Unappropriated Ending Balance 20,774,535     21,162,217     ‐ ‐ ‐ ‐  Total Requirements 82,829,273$   36,070,158$   76,601,535$   50,498,773$   50,498,773$   50,498,773$    FTE 7.2 7.2 7.2 7.8 7.8 7.8 ▪Department revenue includes sewer fee revenue, utility penalties, SDC and line charges from the City of Portland, investment income, and zone of benefit fees. Adopted 2021‐23 ▪Materials & Services includes cleaning/televising, main line repair and lining contracts,  Fats, Oils, and Grease (FOG) program contracts, smart manhole project, condition assessment, inflow/infiltration program analysis, utility rate analysis, and remittance to the City of Portland and Clean Water Services for sewer treatment. ▪Capital Outlay includes annual system wide rehabilitation, replacement of Blue Heron, Canal and Lakewood Trunks, LOIS manhole repairs and upgrades, I/I Reduction Project, and South Shore rehab work. ▪Reflects addition of .55 FTE, Sewer Intern. ▪Contingency is recommended for proposed work towards the Tryon Creek Wastewater Treatment Plant redevelopment. Budget Notes Annual Budgets Biennial Budgets  ‐ City of Lake Oswego - 2021-23 Online Biennial Budget Page 104 of 235 Budget Document - PW Funds For 2021-23 6/24/2021 4:40:17 PM Page 6 of 29 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 620 - SEWER FUND Department: 620 - Sewer Resources Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 19,344,535.00 17,216,773.00 17,216,773.0019,412,865.92 20,774,535.20 17,216,773.00 19,344,535.00 17,216,773.00 17,216,773.00Category: 302 - BEGINNING FUND BALANCES Total:19,412,865.92 20,774,535.20 17,216,773.00 Category: 306 - LICENSES AND FEES 3060 - Licenses and Fees 0.00 0.00 0.0044,342.53 28,381.76 0.00 0.00 0.00 0.00Category: 306 - LICENSES AND FEES Total:44,342.53 28,381.76 0.00 Category: 308 - SALES AND SERVICES 3080 - Sales and Services 30,552,000.00 33,122,000.00 33,122,000.0014,052,140.76 14,650,887.40 33,122,000.00 30,552,000.00 33,122,000.00 33,122,000.00Category: 308 - SALES AND SERVICES Total:14,052,140.76 14,650,887.40 33,122,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 705,000.00 160,000.00 160,000.00203,173.59 616,353.57 160,000.00 705,000.00 160,000.00 160,000.00Category: 310 - MISCELLANEOUS REVENUES Total:203,173.59 616,353.57 160,000.00 Category: 344 - PROCEEDS SALE OF CAPITAL ASSETS 3440 - Proceeds from Sale of Capital Assets 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00Category: 344 - PROCEEDS SALE OF CAPITAL ASSETS Tota…0.00 0.00 0.00 Category: 355 - OTHER FINANCING SOURCES 3550 - Other Financing Sources 26,000,000.00 0.00 0.0049,116,750.25 0.00 0.00 26,000,000.00 0.00 0.00Category: 355 - OTHER FINANCING SOURCES Total:49,116,750.25 0.00 0.00 76,601,535.00 50,498,773.00 50,498,773.00Revenue Total:82,829,273.05 36,070,157.93 50,498,773.00 76,601,535.00 50,498,773.00 50,498,773.00Department: 620 - Sewer Resources Total:82,829,273.05 36,070,157.93 50,498,773.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 105 of 235 Budget Document - PW Funds For 2021-23 6/24/2021 4:40:17 PM Page 7 of 29 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 621 - Sewer Project Management Expense Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 2,000.00 2,000.00 2,000.00691.56 900.68 2,000.00 4220 - Printing, Binding and Postage 60,000.00 60,000.00 60,000.0030,516.89 29,615.46 60,000.00 4310 - Professional & Technical Svcs 1,448,000.00 2,435,000.00 2,435,000.00215,294.54 335,581.61 2,435,000.00 4320 - Development and Training 4,000.00 4,000.00 4,000.00907.50 0.00 4,000.00 4340 - Merchandise & Svcs for Resale 6,380,000.00 7,280,000.00 7,280,000.003,087,276.93 2,808,317.70 7,280,000.00 4370 - Repairs and Maintenance 0.00 0.00 0.005,194.20 1,720.80 0.00 4380 - Internal Fees for Service 2,141,000.00 2,182,000.00 2,182,000.00715,249.00 891,000.00 2,182,000.00 4390 - Miscellaneous Charges 504,000.00 4,000.00 4,000.00365,390.69 755.07 4,000.00 10,539,000.00 11,967,000.00 11,967,000.00Category: 420 - MATERIALS & SERVICES Total:4,420,521.31 4,067,891.32 11,967,000.00 Category: 480 - CAPITAL OUTLAY 4810 - Capital and Improvements 11,819,000.00 7,455,000.00 7,455,000.00992,802.36 2,959,665.42 7,455,000.00 11,819,000.00 7,455,000.00 7,455,000.00Category: 480 - CAPITAL OUTLAY Total:992,802.36 2,959,665.42 7,455,000.00 Category: 490 - CONTINGENCY 4900 - Contingency 12,360,535.00 15,480,773.00 15,480,773.000.00 0.00 15,480,773.00 12,360,535.00 15,480,773.00 15,480,773.00Category: 490 - CONTINGENCY Total:0.00 0.00 15,480,773.00 34,718,535.00 34,902,773.00 34,902,773.00Expense Total:5,413,323.67 7,027,556.74 34,902,773.00 34,718,535.00 34,902,773.00 34,902,773.00Department: 621 - Sewer Project Management Total:5,413,323.67 7,027,556.74 34,902,773.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 106 of 235 Budget Document - PW Funds For 2021-23 6/24/2021 4:40:17 PM Page 8 of 29 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 622 - Sewer Maintenance Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 971,000.00 992,000.00 992,000.00414,284.94 418,194.64 992,000.00 4112 - Part-time salaries 0.00 24,000.00 24,000.0026,676.25 0.00 24,000.00 4113 - Overtime Salaries 24,000.00 24,000.00 24,000.0013,167.39 7,223.30 24,000.00 4114 - Special Pay 28,000.00 28,000.00 28,000.0011,837.91 12,921.06 28,000.00 4121 - Payroll Taxes 87,000.00 91,000.00 91,000.0039,664.16 38,078.36 91,000.00 4122 - PERS 293,000.00 302,000.00 302,000.00109,271.83 103,148.36 302,000.00 4123 - Health Insurance 301,000.00 291,000.00 291,000.00130,776.41 130,449.40 291,000.00 4124 - Other Benefits 34,000.00 34,000.00 34,000.0012,746.05 15,577.40 34,000.00 1,738,000.00 1,786,000.00 1,786,000.00Category: 410 - PERSONNEL SERVICES Total:758,424.94 725,592.52 1,786,000.00 Category: 420 - MATERIALS & SERVICES 4220 - Printing, Binding and Postage 1,000.00 2,000.00 2,000.000.00 174.77 2,000.00 4270 - Uniforms and Safety Materials 18,000.00 18,000.00 18,000.0014,137.98 20,304.45 18,000.00 4280 - Small Tools and Supplies 40,000.00 40,000.00 40,000.0030,130.69 15,079.31 40,000.00 4290 - Other Materials and Supplies 0.00 0.00 0.00157.12 7,725.96 0.00 4310 - Professional & Technical Svcs 1,428,000.00 1,008,000.00 1,008,000.00453,387.93 505,962.36 1,008,000.00 4320 - Development and Training 22,000.00 22,000.00 22,000.007,301.20 4,289.64 22,000.00 4350 - Other Purchased Services 30,000.00 30,000.00 30,000.005,867.27 14,065.89 30,000.00 4370 - Repairs and Maintenance 236,000.00 315,000.00 315,000.00165,333.66 151,041.95 315,000.00 4380 - Internal Fees for Service 818,000.00 1,049,000.00 1,049,000.00381,000.00 397,000.00 1,049,000.00 4390 - Miscellaneous Charges 0.00 0.00 0.001,402.42 173.62 0.00 2,593,000.00 2,484,000.00 2,484,000.00Category: 420 - MATERIALS & SERVICES Total:1,058,718.27 1,115,817.95 2,484,000.00 Category: 480 - CAPITAL OUTLAY 4850 - Vehicles & Equipment 275,000.00 75,000.00 75,000.000.00 94,036.02 75,000.00 275,000.00 75,000.00 75,000.00Category: 480 - CAPITAL OUTLAY Total:0.00 94,036.02 75,000.00 4,606,000.00 4,345,000.00 4,345,000.00Expense Total:1,817,143.21 1,935,446.49 4,345,000.00 4,606,000.00 4,345,000.00 4,345,000.00Department: 622 - Sewer Maintenance Total:1,817,143.21 1,935,446.49 4,345,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 107 of 235 Budget Document - PW Funds For 2021-23 6/24/2021 4:40:17 PM Page 9 of 29 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 623 - LO Interceptor Swr (LOIS) Expense Category: 460 - DEBT SERVICE 4610 - Principal Payments 32,340,000.00 6,500,000.00 6,500,000.0050,255,000.00 3,300,000.00 6,500,000.00 4620 - Interest Payments 4,937,000.00 4,751,000.00 4,751,000.004,569,270.97 2,644,937.50 4,751,000.00 37,277,000.00 11,251,000.00 11,251,000.00Category: 460 - DEBT SERVICE Total:54,824,270.97 5,944,937.50 11,251,000.00 37,277,000.00 11,251,000.00 11,251,000.00Expense Total:54,824,270.97 5,944,937.50 11,251,000.00 37,277,000.00 11,251,000.00 11,251,000.00Department: 623 - LO Interceptor Swr (LOIS) Total:54,824,270.97 5,944,937.50 11,251,000.00 0.00 0.00 0.00Fund: 620 - SEWER FUND Surplus (Deficit):20,774,535.20 21,162,217.20 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 108 of 235 Street 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 9,516,832$     8,567,239$        651,239$        6,647,088$     6,647,088$     6,647,088$      Department Revenues 5,255,086       6,099,334          11,972,000     13,103,000     13,103,000     13,103,000      Transfer from General Fund 3,930,000       3,160,000          6,000,000       8,000,000       8,000,000       8,000,000        Transfer from Capital Reserve Fd 670,000           ‐ ‐ ‐ ‐  Proceeds from Bond Sale ‐ ‐ 10,400,000     ‐ ‐ ‐  Total Resources 19,371,918$   17,826,573$      29,023,239$   27,750,088$   27,750,088$   27,750,088$    Requirements Personnel Services 473,311$        490,646$            1,096,000$     1,125,000$     1,125,000$     1,125,000$      Materials & Services 1,449,204       1,610,905          3,385,000       3,656,000       3,656,000       3,656,000        Internal Fees for Services 1,353,499       1,577,000          3,212,000       3,572,000       3,572,000       3,572,000        Debt Service ‐ ‐ 1,600,000       1,594,000       1,594,000       1,594,000        Capital Outlay 7,528,665       12,028,382        17,394,000     10,560,000     12,060,000     12,060,000      Contingency 2,336,239       7,243,088       5,743,088       5,743,088        Unappropriated Ending Balance 8,567,239       2,119,640          ‐ ‐ ‐ ‐  Total Requirements 19,371,918$   17,826,573$      29,023,239$   27,750,088$   27,750,088$   27,750,088$    FTE 4.0 4.0 4.0 4.5 4.5 4.5 2017‐18 2018‐19 2019‐20 2020‐21 Pavement Condition Index 68 68 69 69 ▪Department revenue includes the street maintenance fee, motor vehicle fees and gas tax from State Revenue Sharing, investment income, insurance reimbursement, and sundry income. ▪Internal Fees for Service covers general administrative services, insurance, engineering services, Public Works support services, electrician services, and maintenance services by Motor Pool. Adopted 2021‐23 ▪Materials & Services includes sidewalk repairs, proactive right of way tree maintenance, annual striping work, sign repair and  replacement, right of way landscaping services, traffic signal maintenance and repair, invasive species removal in City right‐of‐way. ▪Capital Outlay pavement projects include ADA sidewalk ramp program, Third St. curb ramps, bike/pedestrian pathway improvements, and City‐wide pavement preservation, crack sealing, resurfacing. Also planned is the purchase of a new pickup and service truck. ▪Reflects addition of .5 FTE, Temporary On‐Call and moved Temporary On‐Call from Stormwater. Key Performance Indicators Budget Notes Annual Budgets Biennial Budgets  ‐  ‐ ‐ City of Lake Oswego - 2021-23 Online Biennial Budget Page 109 of 235 Budget Document - PW Funds For 2021-23 6/24/2021 4:40:17 PM Page 13 of 29 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 650 - STREET FUND Department: 650 - Street Fund Resources Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 651,239.00 6,647,088.00 6,647,088.009,516,832.14 8,567,239.31 6,647,088.00 651,239.00 6,647,088.00 6,647,088.00Category: 302 - BEGINNING FUND BALANCES Total:9,516,832.14 8,567,239.31 6,647,088.00 Category: 305 - INTERGOVERNMENTAL 3050 - Intergovernmental 5,900,000.00 6,830,000.00 6,830,000.002,447,735.04 3,122,843.13 6,830,000.00 5,900,000.00 6,830,000.00 6,830,000.00Category: 305 - INTERGOVERNMENTAL Total:2,447,735.04 3,122,843.13 6,830,000.00 Category: 306 - LICENSES AND FEES 3060 - Licenses and Fees 5,963,000.00 6,205,000.00 6,205,000.002,709,877.94 2,840,322.48 6,205,000.00 5,963,000.00 6,205,000.00 6,205,000.00Category: 306 - LICENSES AND FEES Total:2,709,877.94 2,840,322.48 6,205,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 109,000.00 68,000.00 68,000.0097,473.17 136,168.22 68,000.00 109,000.00 68,000.00 68,000.00Category: 310 - MISCELLANEOUS REVENUES Total:97,473.17 136,168.22 68,000.00 Category: 320 - TRANSFERS 3220 - Operating Transfers 6,000,000.00 8,000,000.00 8,000,000.004,600,000.00 3,160,000.00 8,000,000.00 6,000,000.00 8,000,000.00 8,000,000.00Category: 320 - TRANSFERS Total:4,600,000.00 3,160,000.00 8,000,000.00 Category: 344 - PROCEEDS SALE OF CAPITAL ASSETS 3440 - Proceeds from Sale of Capital Assets 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00Category: 344 - PROCEEDS SALE OF CAPITAL ASSETS Tota…0.00 0.00 0.00 Category: 355 - OTHER FINANCING SOURCES 3550 - Other Financing Sources 10,400,000.00 0.00 0.000.00 0.00 0.00 10,400,000.00 0.00 0.00Category: 355 - OTHER FINANCING SOURCES Total:0.00 0.00 0.00 29,023,239.00 27,750,088.00 27,750,088.00Revenue Total:19,371,918.29 17,826,573.14 27,750,088.00 29,023,239.00 27,750,088.00 27,750,088.00Department: 650 - Street Fund Resources Total:19,371,918.29 17,826,573.14 27,750,088.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 110 of 235 Budget Document - PW Funds For 2021-23 6/24/2021 4:40:17 PM Page 14 of 29 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 651 - Street Project Management Expense Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 4,000.00 4,000.00 4,000.001,492.98 1,267.02 4,000.00 4220 - Printing, Binding and Postage 14,000.00 14,000.00 14,000.005,666.62 6,641.05 14,000.00 4310 - Professional & Technical Svcs 445,000.00 485,000.00 485,000.00335,209.77 423,968.82 485,000.00 4370 - Repairs and Maintenance 0.00 0.00 0.003,457.85 0.00 0.00 4380 - Internal Fees for Service 1,830,000.00 2,226,000.00 2,226,000.00722,499.00 927,000.00 2,226,000.00 4390 - Miscellaneous Charges 214,000.00 4,000.00 4,000.00286.66 50.85 4,000.00 2,507,000.00 2,733,000.00 2,733,000.00Category: 420 - MATERIALS & SERVICES Total:1,068,612.88 1,358,927.74 2,733,000.00 Category: 460 - DEBT SERVICE 4610 - Principal Payments 709,000.00 895,000.00 895,000.000.00 0.00 895,000.00 4620 - Interest Payments 891,000.00 699,000.00 699,000.000.00 0.00 699,000.00 1,600,000.00 1,594,000.00 1,594,000.00Category: 460 - DEBT SERVICE Total:0.00 0.00 1,594,000.00 Category: 480 - CAPITAL OUTLAY 4810 - Capital and Improvements 16,964,000.00 10,466,000.00 11,966,000.007,446,977.57 11,998,801.92 11,966,000.00 16,964,000.00 10,466,000.00 11,966,000.00Category: 480 - CAPITAL OUTLAY Total:7,446,977.57 11,998,801.92 11,966,000.00 Category: 490 - CONTINGENCY 4900 - Contingency 2,336,239.00 7,243,088.00 5,743,088.000.00 0.00 5,743,088.00 2,336,239.00 7,243,088.00 5,743,088.00Category: 490 - CONTINGENCY Total:0.00 0.00 5,743,088.00 23,407,239.00 22,036,088.00 22,036,088.00Expense Total:8,515,590.45 13,357,729.66 22,036,088.00 23,407,239.00 22,036,088.00 22,036,088.00Department: 651 - Street Project Management Total:8,515,590.45 13,357,729.66 22,036,088.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 111 of 235 Budget Document - PW Funds For 2021-23 6/24/2021 4:40:17 PM Page 15 of 29 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 652 - Street Maintenance Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 578,000.00 591,000.00 591,000.00264,194.91 270,279.48 591,000.00 4112 - Part-time salaries 32,000.00 32,000.00 32,000.002,448.00 15,304.25 32,000.00 4113 - Overtime Salaries 16,000.00 16,000.00 16,000.006,064.37 5,133.58 16,000.00 4114 - Special Pay 8,000.00 8,000.00 8,000.007,257.73 5,373.77 8,000.00 4121 - Payroll Taxes 51,000.00 55,000.00 55,000.0024,657.72 26,088.15 55,000.00 4122 - PERS 175,000.00 196,000.00 196,000.0068,942.44 74,398.31 196,000.00 4123 - Health Insurance 176,000.00 164,000.00 164,000.0075,500.84 75,654.32 164,000.00 4124 - Other Benefits 60,000.00 63,000.00 63,000.0024,245.23 18,414.07 63,000.00 1,096,000.00 1,125,000.00 1,125,000.00Category: 410 - PERSONNEL SERVICES Total:473,311.24 490,645.93 1,125,000.00 Category: 420 - MATERIALS & SERVICES 4270 - Uniforms and Safety Materials 12,000.00 10,000.00 10,000.004,214.64 4,968.41 10,000.00 4280 - Small Tools and Supplies 28,000.00 28,000.00 28,000.0014,777.19 22,502.05 28,000.00 4310 - Professional & Technical Svcs 368,000.00 346,000.00 346,000.0077,063.79 91,774.89 346,000.00 4320 - Development and Training 14,000.00 14,000.00 14,000.001,400.22 3,964.32 14,000.00 4350 - Other Purchased Services 14,000.00 12,000.00 12,000.005,394.59 6,283.94 12,000.00 4370 - Repairs and Maintenance 2,268,000.00 2,739,000.00 2,739,000.001,000,170.39 1,049,417.04 2,739,000.00 4380 - Internal Fees for Service 1,386,000.00 1,346,000.00 1,346,000.00631,000.00 650,000.00 1,346,000.00 4390 - Miscellaneous Charges 0.00 0.00 0.0069.51 67.27 0.00 4,090,000.00 4,495,000.00 4,495,000.00Category: 420 - MATERIALS & SERVICES Total:1,734,090.33 1,828,977.92 4,495,000.00 Category: 480 - CAPITAL OUTLAY 4850 - Vehicles & Equipment 430,000.00 94,000.00 94,000.0081,686.96 29,580.00 94,000.00 430,000.00 94,000.00 94,000.00Category: 480 - CAPITAL OUTLAY Total:81,686.96 29,580.00 94,000.00 5,616,000.00 5,714,000.00 5,714,000.00Expense Total:2,289,088.53 2,349,203.85 5,714,000.00 5,616,000.00 5,714,000.00 5,714,000.00Department: 652 - Street Maintenance Total:2,289,088.53 2,349,203.85 5,714,000.00 0.00 0.00 0.00Fund: 650 - STREET FUND Surplus (Deficit):8,567,239.31 2,119,639.63 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 112 of 235 Stormwater 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 1,938,950$      1,961,393$      1,186,393$     1,889,684$     1,889,684$       1,889,684$      Department Revenues 3,344,094        3,597,069        7,882,000       9,118,000       9,118,000         9,118,000         Proceeds from Bond Sale 1,276,996        ‐‐ ‐ ‐‐  Total Resources 6,560,040$      5,558,462$      9,068,393$     11,007,684$   11,007,684$    11,007,684$    Requirements Personnel Services 393,213$         403,360$         895,000$        941,000$        941,000$          941,000$          Materials & Services 243,213           361,025           884,000           915,000           915,000            915,000            Internal Fees for Services 1,085,500        1,333,000        2,622,000       2,577,000       2,577,000         2,577,000         Debt Service 1,462,120        224,088           453,000           454,000           454,000            454,000            Capital Outlay 1,414,601        1,707,052        3,512,000       2,535,000       2,535,000         2,535,000         Contingency ‐‐702,393           3,585,684       3,585,684         3,585,684         Unappropriated Ending Balance 1,961,393        1,529,937        ‐ ‐ ‐‐  Total Requirements 6,560,040$      5,558,462$      9,068,393$     11,007,684$   11,007,684$    11,007,684$    FTE 3.9 3.9 3.9 3.6 3.6 3.6 ▪ ▪Internal Fees for Service covers general administrative services, insurance, engineering services, operations support services, services, electrician services and maintenance services by Motor Pool. Adopted 2021‐23 ▪Materials and Services includes services needed to meet the State of Oregon's MS4 permit requirements and Total Maximum Daily Loads (TMDL) requirements. ▪Capital Outlay includes purchase of new street sweeper, Daniel Way stream stabilization, Fosberg Road drainage improvements, Redfern Avenue drainage improvements, Jean Road UIC retrofits, and annual rehabilitation/replacement work on lines, ▪Reflects decrease of .3 FTE, moved Temporary On‐Call to Street. Budget Notes Department revenue includes the stormwater water fee, utility penalties, and investment income.   catch basins, and UIC retrofits. Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 113 of 235 Budget Document - PW Funds For 2021-23 6/24/2021 4:40:17 PM Page 10 of 29 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 625 - STORMWATER FUND Department: 625 - Stormwater Resources Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 1,186,393.00 1,889,684.00 1,889,684.001,938,950.45 1,961,392.62 1,889,684.00 1,186,393.00 1,889,684.00 1,889,684.00Category: 302 - BEGINNING FUND BALANCES Total:1,938,950.45 1,961,392.62 1,889,684.00 Category: 308 - SALES AND SERVICES 3080 - Sales and Services 7,840,000.00 9,106,000.00 9,106,000.003,326,958.94 3,553,960.15 9,106,000.00 7,840,000.00 9,106,000.00 9,106,000.00Category: 308 - SALES AND SERVICES Total:3,326,958.94 3,553,960.15 9,106,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 42,000.00 12,000.00 12,000.0017,134.17 43,109.03 12,000.00 42,000.00 12,000.00 12,000.00Category: 310 - MISCELLANEOUS REVENUES Total:17,134.17 43,109.03 12,000.00 Category: 344 - PROCEEDS SALE OF CAPITAL ASSETS 3440 - Proceeds from Sale of Capital Assets 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00Category: 344 - PROCEEDS SALE OF CAPITAL ASSETS Tota…0.00 0.00 0.00 Category: 355 - OTHER FINANCING SOURCES 3550 - Other Financing Sources 0.00 0.00 0.001,276,996.25 0.00 0.00 0.00 0.00 0.00Category: 355 - OTHER FINANCING SOURCES Total:1,276,996.25 0.00 0.00 9,068,393.00 11,007,684.00 11,007,684.00Revenue Total:6,560,039.81 5,558,461.80 11,007,684.00 9,068,393.00 11,007,684.00 11,007,684.00Department: 625 - Stormwater Resources Total:6,560,039.81 5,558,461.80 11,007,684.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 114 of 235 Budget Document - PW Funds For 2021-23 6/24/2021 4:40:17 PM Page 11 of 29 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 626 - Stormwater Project Management Expense Category: 420 - MATERIALS & SERVICES 4220 - Printing, Binding and Postage 22,000.00 14,000.00 14,000.005,666.67 5,641.02 14,000.00 4290 - Other Materials and Supplies 6,000.00 6,000.00 6,000.0063.48 58.85 6,000.00 4310 - Professional & Technical Svcs 416,000.00 437,000.00 437,000.0042,466.66 190,218.88 437,000.00 4320 - Development and Training 16,000.00 16,000.00 16,000.004,570.41 3,089.04 16,000.00 4350 - Other Purchased Services 4,000.00 4,000.00 4,000.00288.54 397.31 4,000.00 4370 - Repairs and Maintenance 0.00 0.00 0.0011,403.64 3,165.71 0.00 4380 - Internal Fees for Service 2,002,000.00 1,970,000.00 1,970,000.00760,500.00 994,000.00 1,970,000.00 4390 - Miscellaneous Charges 6,000.00 6,000.00 6,000.0015,381.70 0.00 6,000.00 2,472,000.00 2,453,000.00 2,453,000.00Category: 420 - MATERIALS & SERVICES Total:840,341.10 1,196,570.81 2,453,000.00 Category: 460 - DEBT SERVICE 4610 - Principal Payments 370,000.00 410,000.00 410,000.001,400,000.00 165,000.00 410,000.00 4620 - Interest Payments 83,000.00 44,000.00 44,000.0062,120.00 59,087.50 44,000.00 453,000.00 454,000.00 454,000.00Category: 460 - DEBT SERVICE Total:1,462,120.00 224,087.50 454,000.00 Category: 480 - CAPITAL OUTLAY 4810 - Capital and Improvements 3,512,000.00 2,250,000.00 2,250,000.001,414,600.62 1,707,051.92 2,250,000.00 3,512,000.00 2,250,000.00 2,250,000.00Category: 480 - CAPITAL OUTLAY Total:1,414,600.62 1,707,051.92 2,250,000.00 Category: 490 - CONTINGENCY 4900 - Contingency 702,393.00 3,585,684.00 3,585,684.000.00 0.00 3,585,684.00 702,393.00 3,585,684.00 3,585,684.00Category: 490 - CONTINGENCY Total:0.00 0.00 3,585,684.00 7,139,393.00 8,742,684.00 8,742,684.00Expense Total:3,717,061.72 3,127,710.23 8,742,684.00 7,139,393.00 8,742,684.00 8,742,684.00Department: 626 - Stormwater Project Management To…3,717,061.72 3,127,710.23 8,742,684.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 115 of 235 Budget Document - PW Funds For 2021-23 6/24/2021 4:40:17 PM Page 12 of 29 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 627 - Stormwater Maintenance Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 512,000.00 538,000.00 538,000.00227,955.68 234,440.02 538,000.00 4113 - Overtime Salaries 10,000.00 10,000.00 10,000.005,068.74 8,217.53 10,000.00 4114 - Special Pay 14,000.00 14,000.00 14,000.009,335.99 5,350.83 14,000.00 4121 - Payroll Taxes 45,000.00 48,000.00 48,000.0020,532.17 21,033.54 48,000.00 4122 - PERS 140,000.00 162,000.00 162,000.0053,755.85 59,960.93 162,000.00 4123 - Health Insurance 156,000.00 151,000.00 151,000.0070,194.44 68,702.36 151,000.00 4124 - Other Benefits 18,000.00 18,000.00 18,000.006,370.16 5,654.91 18,000.00 895,000.00 941,000.00 941,000.00Category: 410 - PERSONNEL SERVICES Total:393,213.03 403,360.12 941,000.00 Category: 420 - MATERIALS & SERVICES 4270 - Uniforms and Safety Materials 8,000.00 6,000.00 6,000.001,203.51 2,170.73 6,000.00 4280 - Small Tools and Supplies 20,000.00 20,000.00 20,000.008,832.60 7,347.26 20,000.00 4310 - Professional & Technical Svcs 0.00 2,000.00 2,000.00450.25 304.62 2,000.00 4320 - Development and Training 6,000.00 4,000.00 4,000.000.00 385.00 4,000.00 4370 - Repairs and Maintenance 380,000.00 400,000.00 400,000.00152,886.08 148,246.54 400,000.00 4380 - Internal Fees for Service 620,000.00 607,000.00 607,000.00325,000.00 339,000.00 607,000.00 1,034,000.00 1,039,000.00 1,039,000.00Category: 420 - MATERIALS & SERVICES Total:488,372.44 497,454.15 1,039,000.00 Category: 480 - CAPITAL OUTLAY 4850 - Vehicles & Equipment 0.00 285,000.00 285,000.000.00 0.00 285,000.00 0.00 285,000.00 285,000.00Category: 480 - CAPITAL OUTLAY Total:0.00 0.00 285,000.00 1,929,000.00 2,265,000.00 2,265,000.00Expense Total:881,585.47 900,814.27 2,265,000.00 1,929,000.00 2,265,000.00 2,265,000.00Department: 627 - Stormwater Maintenance Total:881,585.47 900,814.27 2,265,000.00 0.00 0.00 0.00Fund: 625 - STORMWATER FUND Surplus (Deficit):1,961,392.62 1,529,937.30 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 116 of 235 Systems Development Charges (SDCs) 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance Parks & Recreation 5,496,916$      6,535,180$      6,503,180$     5,647,140$     5,647,140$     5,647,140$      Street 1,836,891        2,341,967        1,233,967       1,690,553       1,690,553       1,690,553        Water 1,136,026        1,924,029        2,269,029       3,369,871       3,369,871       3,369,871        Sewer 2,481,345        2,908,404        3,117,404       3,900,640       3,900,640       3,900,640        Stormwater 214,958            137 8,137               17,762             17,762             17,762              Total Beginning Balances 11,166,136      13,709,717      13,131,717     14,625,966     14,625,966     14,625,966      Department Revenues Parks & Recreation 1,332,566        742,880            2,337,000       1,298,000       1,298,000       1,298,000        Street 666,060            623,252            860,000           1,002,000       1,002,000       1,002,000        Water 788,003            614,991            553,000           584,000           584,000           584,000            Sewer 427,059            405,924            268,000           297,000           297,000           297,000            Stormwater 23,179              8,013                10,000             11,000             11,000             11,000              Total Department Revenues 3,236,867        2,395,060        4,028,000       3,192,000       3,192,000       3,192,000        Total Resources 14,403,003$    16,104,777$    17,159,717$   17,817,966$   17,817,966$   17,817,966$    Requirements Materials and Services Parks ‐ Prof & Tech Svcs 68,638$            10,889$            ‐$ ‐$ ‐$ ‐$  Street ‐ Prof & Tech Svcs 1,687                ‐ ‐ ‐ ‐ ‐  Total Materials and Services 70,325              10,889              ‐ ‐ ‐ ‐  Capital Outlay Parks Projects 225,664            863,642            5,045,000 ‐ ‐ ‐  Street Projects 159,297            1,530,352        2,093,000       1,098,000       1,098,000       1,098,000        Stormwater Projects 238,000            ‐ ‐ ‐ ‐ ‐  Total Capital Outlay 622,961            2,393,994        7,138,000       1,098,000       1,098,000       1,098,000        Contingency Parks & Recreation ‐ ‐ 3,795,180 6,945,140 6,945,140 6,945,140 Street ‐ ‐ 967 1,594,553 1,594,553 1,594,553 Water ‐ ‐ 2,822,029 3,953,871 3,953,871 3,953,871 Sewer ‐ ‐ 3,385,404 4,197,640 4,197,640 4,197,640 Stormwater ‐ ‐ 18,137 28,762 28,762 28,762 Total Contingency ‐ ‐ 10,021,717     16,719,966     16,719,966     16,719,966      Unappropriated Ending Balance Parks & Recreation 6,535,180        6,403,529        ‐ ‐ ‐ ‐  Street 2,341,967        1,434,867        ‐ ‐ ‐ ‐  Water 1,924,029        2,539,020        ‐ ‐ ‐ ‐  Sewer 2,908,404        3,314,328        ‐ ‐ ‐ ‐  Stormwater 137 8,150                ‐ ‐ ‐ ‐  Total Unappropriated End Balance 13,709,717      13,699,894      ‐ ‐ ‐ ‐  Total Requirements 14,403,003$    16,104,777$    17,159,717$   17,817,966$   17,817,966$   17,817,966$    The significant reduction in Street SDC income is because of changes in approved rates. Adopted 2021‐23 ▪Capital Outlay is for Jean Rd/Pilkington Intersection Improvements. Budget Notes Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 117 of 235 Budget Document - PW Funds For 2021-23 6/24/2021 4:40:17 PM Page 16 of 29 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 660 - SYSTEMS DEV CHARGES FUND Department: 661 - SDC-Parks & Rec Projects Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 6,503,180.00 5,647,140.00 5,647,140.005,496,916.06 6,535,179.50 5,647,140.00 6,503,180.00 5,647,140.00 5,647,140.00Category: 302 - BEGINNING FUND BALANCES Total:5,496,916.06 6,535,179.50 5,647,140.00 Category: 306 - LICENSES AND FEES 3060 - Licenses and Fees 2,182,000.00 1,218,000.00 1,218,000.001,277,857.34 552,690.09 1,218,000.00 2,182,000.00 1,218,000.00 1,218,000.00Category: 306 - LICENSES AND FEES Total:1,277,857.34 552,690.09 1,218,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 155,000.00 80,000.00 80,000.0054,707.70 190,189.72 80,000.00 155,000.00 80,000.00 80,000.00Category: 310 - MISCELLANEOUS REVENUES Total:54,707.70 190,189.72 80,000.00 8,840,180.00 6,945,140.00 6,945,140.00Revenue Total:6,829,481.10 7,278,059.31 6,945,140.00 Expense Category: 420 - MATERIALS & SERVICES 4310 - Professional & Technical Svcs 0.00 0.00 0.0068,637.66 10,889.01 0.00 0.00 0.00 0.00Category: 420 - MATERIALS & SERVICES Total:68,637.66 10,889.01 0.00 Category: 480 - CAPITAL OUTLAY 4810 - Capital and Improvements 5,045,000.00 0.00 0.00225,663.94 863,641.73 0.00 5,045,000.00 0.00 0.00Category: 480 - CAPITAL OUTLAY Total:225,663.94 863,641.73 0.00 Category: 490 - CONTINGENCY 4900 - Contingency 3,795,180.00 6,945,140.00 6,945,140.000.00 0.00 6,945,140.00 3,795,180.00 6,945,140.00 6,945,140.00Category: 490 - CONTINGENCY Total:0.00 0.00 6,945,140.00 8,840,180.00 6,945,140.00 6,945,140.00Expense Total:294,301.60 874,530.74 6,945,140.00 0.00 0.00 0.00Department: 661 - SDC-Parks & Rec Projects Surplus (Def…6,535,179.50 6,403,528.57 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 118 of 235 Budget Document - PW Funds For 2021-23 6/24/2021 4:40:17 PM Page 17 of 29 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 662 - SDC-Street Projects Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 1,233,967.00 1,690,553.00 1,690,553.001,836,891.50 2,341,967.18 1,690,553.00 1,233,967.00 1,690,553.00 1,690,553.00Category: 302 - BEGINNING FUND BALANCES Total:1,836,891.50 2,341,967.18 1,690,553.00 Category: 306 - LICENSES AND FEES 3060 - Licenses and Fees 820,000.00 962,000.00 962,000.00647,451.88 577,885.47 962,000.00 820,000.00 962,000.00 962,000.00Category: 306 - LICENSES AND FEES Total:647,451.88 577,885.47 962,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 40,000.00 40,000.00 40,000.0018,608.00 45,367.00 40,000.00 40,000.00 40,000.00 40,000.00Category: 310 - MISCELLANEOUS REVENUES Total:18,608.00 45,367.00 40,000.00 2,093,967.00 2,692,553.00 2,692,553.00Revenue Total:2,502,951.38 2,965,219.65 2,692,553.00 Expense Category: 420 - MATERIALS & SERVICES 4310 - Professional & Technical Svcs 0.00 0.00 0.001,687.50 0.00 0.00 0.00 0.00 0.00Category: 420 - MATERIALS & SERVICES Total:1,687.50 0.00 0.00 Category: 480 - CAPITAL OUTLAY 4810 - Capital and Improvements 2,093,000.00 1,098,000.00 1,098,000.00159,296.70 1,530,352.41 1,098,000.00 2,093,000.00 1,098,000.00 1,098,000.00Category: 480 - CAPITAL OUTLAY Total:159,296.70 1,530,352.41 1,098,000.00 Category: 490 - CONTINGENCY 4900 - Contingency 967.00 1,594,553.00 1,594,553.000.00 0.00 1,594,553.00 967.00 1,594,553.00 1,594,553.00Category: 490 - CONTINGENCY Total:0.00 0.00 1,594,553.00 2,093,967.00 2,692,553.00 2,692,553.00Expense Total:160,984.20 1,530,352.41 2,692,553.00 0.00 0.00 0.00Department: 662 - SDC-Street Projects Surplus (Deficit):2,341,967.18 1,434,867.24 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 119 of 235 Budget Document - PW Funds For 2021-23 6/24/2021 4:40:17 PM Page 18 of 29 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 663 - SDC-Water Projects Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 2,269,029.00 3,369,871.00 3,369,871.001,136,025.91 1,924,029.28 3,369,871.00 2,269,029.00 3,369,871.00 3,369,871.00Category: 302 - BEGINNING FUND BALANCES Total:1,136,025.91 1,924,029.28 3,369,871.00 Category: 306 - LICENSES AND FEES 3060 - Licenses and Fees 484,000.00 512,000.00 512,000.00773,236.37 548,230.03 512,000.00 484,000.00 512,000.00 512,000.00Category: 306 - LICENSES AND FEES Total:773,236.37 548,230.03 512,000.00 Category: 309 - SPECIAL ASSESSMENTS 3090 - Special Assessments 2,000.00 2,000.00 2,000.000.00 0.00 2,000.00 2,000.00 2,000.00 2,000.00Category: 309 - SPECIAL ASSESSMENTS Total:0.00 0.00 2,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 67,000.00 70,000.00 70,000.0014,767.00 66,761.00 70,000.00 67,000.00 70,000.00 70,000.00Category: 310 - MISCELLANEOUS REVENUES Total:14,767.00 66,761.00 70,000.00 2,822,029.00 3,953,871.00 3,953,871.00Revenue Total:1,924,029.28 2,539,020.31 3,953,871.00 Expense Category: 490 - CONTINGENCY 4900 - Contingency 2,822,029.00 3,953,871.00 3,953,871.000.00 0.00 3,953,871.00 2,822,029.00 3,953,871.00 3,953,871.00Category: 490 - CONTINGENCY Total:0.00 0.00 3,953,871.00 2,822,029.00 3,953,871.00 3,953,871.00Expense Total:0.00 0.00 3,953,871.00 0.00 0.00 0.00Department: 663 - SDC-Water Projects Surplus (Deficit):1,924,029.28 2,539,020.31 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 120 of 235 Budget Document - PW Funds For 2021-23 6/24/2021 4:40:17 PM Page 19 of 29 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 664 - SDC-Sewer Projects Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 3,117,404.00 3,900,640.00 3,900,640.002,481,345.21 2,908,404.05 3,900,640.00 3,117,404.00 3,900,640.00 3,900,640.00Category: 302 - BEGINNING FUND BALANCES Total:2,481,345.21 2,908,404.05 3,900,640.00 Category: 306 - LICENSES AND FEES 3060 - Licenses and Fees 176,000.00 205,000.00 205,000.00401,665.53 311,579.88 205,000.00 176,000.00 205,000.00 205,000.00Category: 306 - LICENSES AND FEES Total:401,665.53 311,579.88 205,000.00 Category: 309 - SPECIAL ASSESSMENTS 3090 - Special Assessments 2,000.00 2,000.00 2,000.001,947.31 2,752.02 2,000.00 2,000.00 2,000.00 2,000.00Category: 309 - SPECIAL ASSESSMENTS Total:1,947.31 2,752.02 2,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 90,000.00 90,000.00 90,000.0023,446.00 91,592.00 90,000.00 90,000.00 90,000.00 90,000.00Category: 310 - MISCELLANEOUS REVENUES Total:23,446.00 91,592.00 90,000.00 3,385,404.00 4,197,640.00 4,197,640.00Revenue Total:2,908,404.05 3,314,327.95 4,197,640.00 Expense Category: 490 - CONTINGENCY 4900 - Contingency 3,385,404.00 4,197,640.00 4,197,640.000.00 0.00 4,197,640.00 3,385,404.00 4,197,640.00 4,197,640.00Category: 490 - CONTINGENCY Total:0.00 0.00 4,197,640.00 3,385,404.00 4,197,640.00 4,197,640.00Expense Total:0.00 0.00 4,197,640.00 0.00 0.00 0.00Department: 664 - SDC-Sewer Projects Surplus (Deficit):2,908,404.05 3,314,327.95 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 121 of 235 Budget Document - PW Funds For 2021-23 6/24/2021 4:40:17 PM Page 20 of 29 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 665 - SDC-Stormwater Projects Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 8,137.00 17,762.00 17,762.00214,957.49 137.06 17,762.00 8,137.00 17,762.00 17,762.00Category: 302 - BEGINNING FUND BALANCES Total:214,957.49 137.06 17,762.00 Category: 306 - LICENSES AND FEES 3060 - Licenses and Fees 8,000.00 9,000.00 9,000.0021,338.57 7,629.49 9,000.00 8,000.00 9,000.00 9,000.00Category: 306 - LICENSES AND FEES Total:21,338.57 7,629.49 9,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 2,000.00 2,000.00 2,000.001,841.00 383.00 2,000.00 2,000.00 2,000.00 2,000.00Category: 310 - MISCELLANEOUS REVENUES Total:1,841.00 383.00 2,000.00 18,137.00 28,762.00 28,762.00Revenue Total:238,137.06 8,149.55 28,762.00 Expense Category: 480 - CAPITAL OUTLAY 4810 - Capital and Improvements 0.00 0.00 0.00238,000.00 0.00 0.00 0.00 0.00 0.00Category: 480 - CAPITAL OUTLAY Total:238,000.00 0.00 0.00 Category: 490 - CONTINGENCY 4900 - Contingency 18,137.00 28,762.00 28,762.000.00 0.00 28,762.00 18,137.00 28,762.00 28,762.00Category: 490 - CONTINGENCY Total:0.00 0.00 28,762.00 18,137.00 28,762.00 28,762.00Expense Total:238,000.00 0.00 28,762.00 0.00 0.00 0.00Department: 665 - SDC-Stormwater Projects Surplus (De…137.06 8,149.55 0.00 0.00 0.00 0.00Fund: 660 - SYSTEMS DEV CHARGES FUND Surplus (Defic…13,709,717.07 13,699,893.62 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 122 of 235 Assessment Project 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 459,622$        506,832$        622,832$    856,590$       856,590$       856,590$        Department Revenues 47,210             234,154           147,000      102,000         102,000         102,000          Total Resources 506,832$        740,986$        769,832$    958,590$       958,590$       958,590$        Requirements Reserve for Future Expenditure ‐$ ‐$ 769,832$    958,590$       958,590$       958,590$        Unappropriated Ending Balance 506,832           740,986           ‐‐ ‐ ‐  Total Requirements 506,832$        740,986$        769,832$    958,590$       958,590$       958,590$        ▪Revenues are related to the City's financing of sewer hookups. Bicycle Path 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 129,848$        155,210$        181,210$    240,615$       240,615$       240,615$        Department Revenues 25,362             32,778             54,000        54,000           54,000           54,000            Total Resources 155,210$        187,988$        235,210$    294,615$       294,615$       294,615$        Requirements Reserve for Future Expenditure ‐$ ‐$ 235,210$    294,615$       294,615$       294,615$        Unappropriated Ending Balance 155,210           187,988           ‐‐ ‐ ‐  Total Requirements 155,210$        187,988$        235,210$    294,615$       294,615$       294,615$        ▪Revenue comes from 1% of the City's highway fund state shared revenues. Budget Notes Budget Notes Annual Budgets Biennial Budgets Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 123 of 235 Budget Document - PW Funds For 2021-23 6/24/2021 4:40:17 PM Page 25 of 29 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 820 - ASSESSMENT PROJECT FUND Department: 820 - Assessment Project Resources Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 622,832.00 856,590.00 856,590.00459,621.53 506,832.52 856,590.00 622,832.00 856,590.00 856,590.00Category: 302 - BEGINNING FUND BALANCES Total:459,621.53 506,832.52 856,590.00 Category: 306 - LICENSES AND FEES 3060 - Licenses and Fees 120,000.00 80,000.00 80,000.0037,219.22 206,252.55 80,000.00 120,000.00 80,000.00 80,000.00Category: 306 - LICENSES AND FEES Total:37,219.22 206,252.55 80,000.00 Category: 309 - SPECIAL ASSESSMENTS 3090 - Special Assessments 12,000.00 14,000.00 14,000.005,988.37 9,752.92 14,000.00 12,000.00 14,000.00 14,000.00Category: 309 - SPECIAL ASSESSMENTS Total:5,988.37 9,752.92 14,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 15,000.00 8,000.00 8,000.004,003.40 18,147.78 8,000.00 15,000.00 8,000.00 8,000.00Category: 310 - MISCELLANEOUS REVENUES Total:4,003.40 18,147.78 8,000.00 769,832.00 958,590.00 958,590.00Revenue Total:506,832.52 740,985.77 958,590.00 769,832.00 958,590.00 958,590.00Department: 820 - Assessment Project Resources Total:506,832.52 740,985.77 958,590.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 124 of 235 Budget Document - PW Funds For 2021-23 6/24/2021 4:40:17 PM Page 26 of 29 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 821 - Assessment Project Expense Category: 495 - RESERVE FOR FUTURE EXPENDITURE 4950 - Reserve for Future Expenditure 769,832.00 958,590.00 958,590.000.00 0.00 958,590.00 769,832.00 958,590.00 958,590.00Category: 495 - RESERVE FOR FUTURE EXPENDITURE Tot…0.00 0.00 958,590.00 769,832.00 958,590.00 958,590.00Expense Total:0.00 0.00 958,590.00 769,832.00 958,590.00 958,590.00Department: 821 - Assessment Project Total:0.00 0.00 958,590.00 0.00 0.00 0.00Fund: 820 - ASSESSMENT PROJECT FUND Surplus (Deficit…506,832.52 740,985.77 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 125 of 235 Budget Document - PW Funds For 2021-23 6/24/2021 4:40:17 PM Page 27 of 29 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 830 - BICYCLE PATH FUND Department: 830 - Bicycle Path Resources Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 181,210.00 240,615.00 240,615.00129,848.13 155,210.13 240,615.00 181,210.00 240,615.00 240,615.00Category: 302 - BEGINNING FUND BALANCES Total:129,848.13 155,210.13 240,615.00 Category: 305 - INTERGOVERNMENTAL 3050 - Intergovernmental 48,000.00 49,000.00 49,000.0024,164.13 27,755.65 49,000.00 48,000.00 49,000.00 49,000.00Category: 305 - INTERGOVERNMENTAL Total:24,164.13 27,755.65 49,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 6,000.00 5,000.00 5,000.001,197.87 5,022.40 5,000.00 6,000.00 5,000.00 5,000.00Category: 310 - MISCELLANEOUS REVENUES Total:1,197.87 5,022.40 5,000.00 235,210.00 294,615.00 294,615.00Revenue Total:155,210.13 187,988.18 294,615.00 235,210.00 294,615.00 294,615.00Department: 830 - Bicycle Path Resources Total:155,210.13 187,988.18 294,615.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 126 of 235 Budget Document - PW Funds For 2021-23 6/24/2021 4:40:17 PM Page 28 of 29 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 831 - Bicycle Path Expense Category: 495 - RESERVE FOR FUTURE EXPENDITURE 4950 - Reserve for Future Expenditure 235,210.00 294,615.00 294,615.000.00 0.00 294,615.00 235,210.00 294,615.00 294,615.00Category: 495 - RESERVE FOR FUTURE EXPENDITURE Tot…0.00 0.00 294,615.00 235,210.00 294,615.00 294,615.00Expense Total:0.00 0.00 294,615.00 235,210.00 294,615.00 294,615.00Department: 831 - Bicycle Path Total:0.00 0.00 294,615.00 0.00 0.00 0.00Fund: 830 - BICYCLE PATH FUND Surplus (Deficit):155,210.13 187,988.18 0.00 0.00 0.00 0.00Report Surplus (Deficit):59,122,975.79 54,441,857.08 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 127 of 235 Operations Building Capital Projects Fund 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 2,234,105$      ‐$  ‐$  ‐$  ‐$  ‐$   Department Revenues 55,658             ‐ ‐ ‐ ‐ ‐  Transfers 895,000           ‐ ‐ ‐ ‐ ‐  Total Resources 3,184,763$     ‐$  ‐$  ‐$  ‐$  ‐$   Requirements Transfers 299,469$        ‐$  ‐$  ‐$  ‐$  ‐$   Capital Outlay 2,885,294       ‐ ‐ ‐ ‐ ‐  Total Requirements 3,184,763$     ‐$  ‐$  ‐$  ‐$  ‐$   The Maintenance Center project was closed out in February 2018. Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 128 of 235 Budget Document - PW Funds For 2021-23 6/24/2021 4:40:17 PM Page 21 of 29 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 677 - OPERATIONS BUILDING CAPITAL PROJECTS … Department: 677 - Operations Building Resources Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 0.00 0.00 0.002,234,105.01 0.00 0.00 0.00 0.00 0.00Category: 302 - BEGINNING FUND BALANCES Total:2,234,105.01 0.00 0.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 0.00 0.00 0.0055,657.79 0.00 0.00 0.00 0.00 0.00Category: 310 - MISCELLANEOUS REVENUES Total:55,657.79 0.00 0.00 Category: 320 - TRANSFERS 3220 - Operating Transfers 0.00 0.00 0.00895,000.00 0.00 0.00 0.00 0.00 0.00Category: 320 - TRANSFERS Total:895,000.00 0.00 0.00 0.00 0.00 0.00Revenue Total:3,184,762.80 0.00 0.00 0.00 0.00 0.00Department: 677 - Operations Building Resources Total:3,184,762.80 0.00 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 129 of 235 Budget Document - PW Funds For 2021-23 6/24/2021 4:40:17 PM Page 22 of 29 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 678 - Operations Building Expense Category: 420 - MATERIALS & SERVICES 4290 - Other Materials and Supplies 0.00 0.00 0.00299,469.20 0.00 0.00 0.00 0.00 0.00Category: 420 - MATERIALS & SERVICES Total:299,469.20 0.00 0.00 Category: 480 - CAPITAL OUTLAY 4810 - Capital and Improvements 0.00 0.00 0.002,885,293.60 0.00 0.00 0.00 0.00 0.00Category: 480 - CAPITAL OUTLAY Total:2,885,293.60 0.00 0.00 0.00 0.00 0.00Expense Total:3,184,762.80 0.00 0.00 0.00 0.00 0.00Department: 678 - Operations Building Total:3,184,762.80 0.00 0.00 0.00 0.00 0.00Fund: 677 - OPERATIONS BUILDING CAPITAL PROJECTS …0.00 0.00 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 130 of 235 Lake Oswego‐Tigard Water Partnership 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 2,174,031$         ‐$ ‐$ ‐$  ‐$  ‐$   Department Revenues 2,258,307          ‐‐‐‐‐ Transfer from Water Fund 165,310             ‐‐‐‐‐ Total Resources 4,597,648$        ‐$ ‐$ ‐$  ‐$  ‐$   Requirements Personnel Services 51,248$             ‐$ ‐$ ‐$  ‐$  ‐$   Materials & Services 53,986               ‐‐‐‐‐ Transfers 2,663,567          ‐‐‐‐‐ Capital Outlay 1,828,847          ‐‐‐‐‐ Total Requirements 4,597,648$        ‐$ ‐$ ‐$  ‐$  ‐$   FTE 0.3  The project was completed in FY 2017‐18. Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 131 of 235 Budget Document - PW Funds For 2021-23 6/24/2021 4:40:17 PM Page 23 of 29 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 690 - LO - TIGARD WATER PARTNERSHIP FUND Department: 690 - LO-Tigard Water Partnership Resourc… Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 0.00 0.00 0.002,174,031.46 0.00 0.00 0.00 0.00 0.00Category: 302 - BEGINNING FUND BALANCES Total:2,174,031.46 0.00 0.00 Category: 305 - INTERGOVERNMENTAL 3050 - Intergovernmental 0.00 0.00 0.002,091,400.03 0.00 0.00 0.00 0.00 0.00Category: 305 - INTERGOVERNMENTAL Total:2,091,400.03 0.00 0.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 0.00 0.00 0.00166,907.35 0.00 0.00 0.00 0.00 0.00Category: 310 - MISCELLANEOUS REVENUES Total:166,907.35 0.00 0.00 Category: 312 - CHARGES FOR SERVICES 3120 - Charges for Services 0.00 0.00 0.00165,309.64 0.00 0.00 0.00 0.00 0.00Category: 312 - CHARGES FOR SERVICES Total:165,309.64 0.00 0.00 0.00 0.00 0.00Revenue Total:4,597,648.48 0.00 0.00 0.00 0.00 0.00Department: 690 - LO-Tigard Water Partnership Resourc…4,597,648.48 0.00 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 132 of 235 Budget Document - PW Funds For 2021-23 6/24/2021 4:40:17 PM Page 24 of 29 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 691 - LO-Tigard Water Partnership Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 0.00 0.00 0.0029,853.73 0.00 0.00 4113 - Overtime Salaries 0.00 0.00 0.001,929.57 0.00 0.00 4114 - Special Pay 0.00 0.00 0.00128.96 0.00 0.00 4121 - Payroll Taxes 0.00 0.00 0.002,572.21 0.00 0.00 4122 - PERS 0.00 0.00 0.009,200.30 0.00 0.00 4123 - Health Insurance 0.00 0.00 0.007,213.16 0.00 0.00 4124 - Other Benefits 0.00 0.00 0.00350.32 0.00 0.00 0.00 0.00 0.00Category: 410 - PERSONNEL SERVICES Total:51,248.25 0.00 0.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 0.00 0.00 0.0016.00 0.00 0.00 4220 - Printing, Binding and Postage 0.00 0.00 0.00370.62 0.00 0.00 4290 - Other Materials and Supplies 0.00 0.00 0.004,486.65 0.00 0.00 4320 - Development and Training 0.00 0.00 0.001,071.45 0.00 0.00 4350 - Other Purchased Services 0.00 0.00 0.00350.00 0.00 0.00 4370 - Repairs and Maintenance 0.00 0.00 0.00149.57 0.00 0.00 4390 - Miscellaneous Charges 0.00 0.00 0.0047,541.92 0.00 0.00 0.00 0.00 0.00Category: 420 - MATERIALS & SERVICES Total:53,986.21 0.00 0.00 Category: 470 - TRANSFERS 4760 - Residual Equity Transfers 0.00 0.00 0.002,663,567.19 0.00 0.00 0.00 0.00 0.00Category: 470 - TRANSFERS Total:2,663,567.19 0.00 0.00 Category: 480 - CAPITAL OUTLAY 4810 - Capital and Improvements 0.00 0.00 0.001,828,846.83 0.00 0.00 0.00 0.00 0.00Category: 480 - CAPITAL OUTLAY Total:1,828,846.83 0.00 0.00 0.00 0.00 0.00Expense Total:4,597,648.48 0.00 0.00 0.00 0.00 0.00Department: 691 - LO-Tigard Water Partnership Total:4,597,648.48 0.00 0.00 0.00 0.00 0.00Fund: 690 - LO - TIGARD WATER PARTNERSHIP FUND Su…0.00 0.00 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 133 of 235 This page intentionally left blank City of Lake Oswego - 2021-23 Online Biennial Budget Page 134 of 235 OTHER FUNDS City of Lake Oswego - 2021-23 Online Biennial Budget Page 135 of 235 City/LORA Debt Service 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Department Revenues 7,572,772$     3,617,408$     8,487,000$     8,687,000$     8,687,000$     8,687,000$      Proceeds from Bonds Issued 48,799,148     ‐ 17,000,000     ‐ ‐ ‐  Total Resources 56,371,920$   3,617,408$     25,487,000$   8,687,000$     8,687,000$     8,687,000$      Requirements Materials & Services 602,651$        ‐$  340,000$        ‐$  ‐$  ‐$   Intergovernmental Expense 48,799,148     ‐ 17,000,000     ‐ ‐ ‐  Debt Service 6,970,121       3,617,408       8,147,000       8,687,000       8,687,000       8,687,000        Total Requirements 56,371,920$   3,617,408$     25,487,000$   8,687,000$     8,687,000$     8,687,000$      Bonded Debt Service 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 837,464$        882,310$        942,310$        1,012,231$     1,012,231$     1,012,231$      Department Revenues 1,940,530       2,018,302       3,702,000       3,435,000       3,435,000       3,435,000        Total Resources 2,777,994$     2,900,612$     4,644,310$     4,447,231$     4,447,231$     4,447,231$      Requirements Debt Service 1,895,684$     1,908,784$     3,969,000$     3,647,000$     3,647,000$     3,647,000$      Unappropriated Ending Balance 882,310           991,828           675,310           800,231           800,231           800,231            Total Requirements 2,777,994$     2,900,612$     4,644,310$     4,447,231$     4,447,231$     4,447,231$      Annual Budgets Biennial Budgets Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 136 of 235 Budget Document - Other Funds For 2021-23 6/25/2021 3:01:32 PM Page 13 of 16 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 815 - CITY/LORA DEBT SERVICE FUND Department: 815 - City/LORA Debt Service - FFC Resour… Revenue Category: 305 - INTERGOVERNMENTAL 3050 - Intergovernmental 8,487,000.00 8,687,000.00 8,687,000.007,572,772.22 3,617,408.39 8,687,000.00 8,487,000.00 8,687,000.00 8,687,000.00Category: 305 - INTERGOVERNMENTAL Total:7,572,772.22 3,617,408.39 8,687,000.00 Category: 355 - OTHER FINANCING SOURCES 3550 - Other Financing Sources 17,000,000.00 0.00 0.0048,799,147.95 0.00 0.00 17,000,000.00 0.00 0.00Category: 355 - OTHER FINANCING SOURCES Total:48,799,147.95 0.00 0.00 25,487,000.00 8,687,000.00 8,687,000.00Revenue Total:56,371,920.17 3,617,408.39 8,687,000.00 25,487,000.00 8,687,000.00 8,687,000.00Department: 815 - City/LORA Debt Service - FFC Resour…56,371,920.17 3,617,408.39 8,687,000.00 Department: 816 - City/LORA Debt Service - FFC Expense Category: 420 - MATERIALS & SERVICES 4390 - Miscellaneous Charges 340,000.00 0.00 0.00602,651.18 0.00 0.00 4420 - Intergovernmental Expense 17,000,000.00 0.00 0.0048,799,147.95 0.00 0.00 17,340,000.00 0.00 0.00Category: 420 - MATERIALS & SERVICES Total:49,401,799.13 0.00 0.00 Category: 460 - DEBT SERVICE 4610 - Principal Payments 4,006,000.00 3,890,000.00 3,890,000.006,500,000.00 1,475,000.00 3,890,000.00 4620 - Interest Payments 4,141,000.00 4,797,000.00 4,797,000.00470,121.04 2,142,408.39 4,797,000.00 8,147,000.00 8,687,000.00 8,687,000.00Category: 460 - DEBT SERVICE Total:6,970,121.04 3,617,408.39 8,687,000.00 25,487,000.00 8,687,000.00 8,687,000.00Expense Total:56,371,920.17 3,617,408.39 8,687,000.00 25,487,000.00 8,687,000.00 8,687,000.00Department: 816 - City/LORA Debt Service - FFC Total:56,371,920.17 3,617,408.39 8,687,000.00 0.00 0.00 0.00Fund: 815 - CITY/LORA DEBT SERVICE FUND Surplus (Def…0.00 0.00 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 137 of 235 Budget Document - Other Funds For 2021-23 6/25/2021 3:01:32 PM Page 12 of 16 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 810 - BONDED DEBT SERVICE FUND Department: 810 - Bonded Debt Service Resources Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 942,310.00 1,012,231.00 1,012,231.00837,463.52 882,309.56 1,012,231.00 942,310.00 1,012,231.00 1,012,231.00Category: 302 - BEGINNING FUND BALANCES Total:837,463.52 882,309.56 1,012,231.00 Category: 303 - PROPERTY TAXES 3030 - Property Taxes 3,652,000.00 3,423,000.00 3,423,000.001,922,115.49 1,974,089.61 3,423,000.00 3,652,000.00 3,423,000.00 3,423,000.00Category: 303 - PROPERTY TAXES Total:1,922,115.49 1,974,089.61 3,423,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 50,000.00 12,000.00 12,000.0018,414.31 44,212.35 12,000.00 50,000.00 12,000.00 12,000.00Category: 310 - MISCELLANEOUS REVENUES Total:18,414.31 44,212.35 12,000.00 4,644,310.00 4,447,231.00 4,447,231.00Revenue Total:2,777,993.32 2,900,611.52 4,447,231.00 4,644,310.00 4,447,231.00 4,447,231.00Department: 810 - Bonded Debt Service Resources Total:2,777,993.32 2,900,611.52 4,447,231.00 Department: 811 - Bonded Debt Service Expense Category: 460 - DEBT SERVICE 4610 - Principal Payments 1,975,000.00 1,940,000.00 1,940,000.001,605,000.00 1,660,000.00 1,940,000.00 4620 - Interest Payments 1,994,000.00 1,707,000.00 1,707,000.00290,683.76 248,783.76 1,707,000.00 3,969,000.00 3,647,000.00 3,647,000.00Category: 460 - DEBT SERVICE Total:1,895,683.76 1,908,783.76 3,647,000.00 Category: 498 - ENDING FUND BALANCE 4980 - Unappropriated Ending Fund Balance 675,310.00 800,231.00 800,231.000.00 0.00 800,231.00 675,310.00 800,231.00 800,231.00Category: 498 - ENDING FUND BALANCE Total:0.00 0.00 800,231.00 4,644,310.00 4,447,231.00 4,447,231.00Expense Total:1,895,683.76 1,908,783.76 4,447,231.00 4,644,310.00 4,447,231.00 4,447,231.00Department: 811 - Bonded Debt Service Total:1,895,683.76 1,908,783.76 4,447,231.00 0.00 0.00 0.00Fund: 810 - BONDED DEBT SERVICE FUND Surplus (Defici…882,309.56 991,827.76 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 138 of 235 Building 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 3,495,771$        3,956,456$        4,469,456$     4,865,930$     4,865,930$     4,865,930$      Department Revenues 2,474,109           2,759,257           5,398,000       5,587,000       5,587,000       5,587,000        Proceeds Sale of Capital Assets 5,327 ‐‐ 10,000             10,000             10,000              Total Resources 5,975,207$        6,715,713$        9,867,456$     10,462,930$   10,462,930$   10,462,930$    Requirements Personnel Services 962,062$            1,187,779$        2,639,000$     2,640,000$     2,640,000$     2,640,000$      Materials & Services 791,527              751,121              1,956,000       2,307,000       2,307,000       2,307,000        Internal Fees for Services 241,000              249,000              477,000           603,000           603,000           603,000            Capital Outlay 24,162                ‐‐ 90,000             90,000             90,000              Contingency ‐‐545,000           545,000           545,000           545,000            Unappropriated Ending Balance 3,956,456           4,527,813           4,250,456       4,277,930       4,277,930       4,277,930        Total Requirements 5,975,207$        6,715,713$        9,867,456$     10,462,930$   10,462,930$   10,462,930$    FTE 9.1 9.1 9.1 9.1 9.1 9.1 2017‐18 2018‐19 2019‐20 2020‐21 EST New Single Family Homes 79 60 59 60 Total Residential Permits 3,220 3,179 2,767 2,011 Residential Permit Valuation $65,545,999 47,533,961 $39,559,201 $40,642,839 New Commercial Buildings 4 5 68 Total Commercial Permits 1,085 1,077 1,161 1,000 Commercial Permit Valuation $193,116,706 123,819,482 $159,694,323 $140,000,000 ▪Department revenue includes building permit and plan check fees and pass through amounts for State, School District and Metro excise taxes. ▪Per state law, Building Division revenue is a dedicated fund to support building permit, plan review, inspection services and expenses. Adopted 2021‐23 ▪Revenue estimates Include these projects: Marylhurst commons, North Anchor, Golf Course Facilities, 16 unit townhouse, 23 unit townhouse, Shorenstein Multi Family project. ▪Materials & Services includes Third party backup services. ▪Capital Outlay includes the replacement of two fleet vehicles in FY 21/22 and one in FY 22/23. Key Performance Indicators Budget Notes Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 139 of 235 Budget Document - Other Funds For 2021-23 6/25/2021 3:01:32 PM Page 4 of 16 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 320 - BUILDING FUND Department: 320 - Building Resources Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 4,469,456.00 4,865,930.00 4,865,930.003,495,771.35 3,956,455.69 4,865,930.00 4,469,456.00 4,865,930.00 4,865,930.00Category: 302 - BEGINNING FUND BALANCES Total:3,495,771.35 3,956,455.69 4,865,930.00 Category: 306 - LICENSES AND FEES 3060 - Licenses and Fees 5,265,000.00 5,451,000.00 5,451,000.002,440,871.40 2,632,464.51 5,451,000.00 5,265,000.00 5,451,000.00 5,451,000.00Category: 306 - LICENSES AND FEES Total:2,440,871.40 2,632,464.51 5,451,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 133,000.00 136,000.00 136,000.0033,237.67 126,792.77 136,000.00 133,000.00 136,000.00 136,000.00Category: 310 - MISCELLANEOUS REVENUES Total:33,237.67 126,792.77 136,000.00 Category: 344 - PROCEEDS SALE OF CAPITAL ASSETS 3440 - Proceeds from Sale of Capital Assets 0.00 10,000.00 10,000.005,326.60 0.00 10,000.00 0.00 10,000.00 10,000.00Category: 344 - PROCEEDS SALE OF CAPITAL ASSETS Tota…5,326.60 0.00 10,000.00 9,867,456.00 10,462,930.00 10,462,930.00Revenue Total:5,975,207.02 6,715,712.97 10,462,930.00 9,867,456.00 10,462,930.00 10,462,930.00Department: 320 - Building Resources Total:5,975,207.02 6,715,712.97 10,462,930.00 Department: 322 - Building Requirements Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 1,382,000.00 1,403,000.00 1,403,000.00463,333.32 619,280.38 1,403,000.00 4112 - Part-time salaries 175,000.00 178,000.00 178,000.00159,323.36 97,795.06 178,000.00 4113 - Overtime Salaries 12,000.00 12,000.00 12,000.005,313.81 15,891.77 12,000.00 4114 - Special Pay 16,000.00 18,000.00 18,000.007,959.81 23,677.22 18,000.00 4121 - Payroll Taxes 134,000.00 137,000.00 137,000.0053,815.49 64,031.07 137,000.00 4122 - PERS 454,000.00 463,000.00 463,000.00120,844.70 172,989.49 463,000.00 4123 - Health Insurance 417,000.00 380,000.00 380,000.00140,404.19 181,582.51 380,000.00 4124 - Other Benefits 49,000.00 49,000.00 49,000.0011,067.35 12,531.14 49,000.00 2,639,000.00 2,640,000.00 2,640,000.00Category: 410 - PERSONNEL SERVICES Total:962,062.03 1,187,778.64 2,640,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 6,000.00 6,000.00 6,000.001,664.59 2,095.71 6,000.00 4220 - Printing, Binding and Postage 4,000.00 4,000.00 4,000.00700.81 264.38 4,000.00 4270 - Uniforms and Safety Materials 8,000.00 8,000.00 8,000.00268.99 1,787.91 8,000.00 4280 - Small Tools and Supplies 4,000.00 4,000.00 4,000.00269.19 195.52 4,000.00 4290 - Other Materials and Supplies 12,000.00 22,000.00 22,000.007,302.71 4,922.89 22,000.00 4310 - Professional & Technical Svcs 260,000.00 300,000.00 300,000.0080,481.93 154,988.02 300,000.00 4320 - Development and Training 20,000.00 20,000.00 20,000.009,389.15 9,538.83 20,000.00 4330 - Mandated Requirements 1,603,000.00 1,888,000.00 1,888,000.00680,046.42 557,777.23 1,888,000.00 4350 - Other Purchased Services 10,000.00 27,000.00 27,000.004,439.06 4,866.53 27,000.00 4370 - Repairs and Maintenance 23,000.00 22,000.00 22,000.006,610.27 13,815.74 22,000.00 4380 - Internal Fees for Service 477,000.00 603,000.00 603,000.00241,000.00 249,000.00 603,000.00 4390 - Miscellaneous Charges 6,000.00 6,000.00 6,000.00353.59 868.91 6,000.00 2,433,000.00 2,910,000.00 2,910,000.00Category: 420 - MATERIALS & SERVICES Total:1,032,526.71 1,000,121.67 2,910,000.00 Category: 480 - CAPITAL OUTLAY 4850 - Vehicles & Equipment 0.00 90,000.00 90,000.0024,162.59 0.00 90,000.00 0.00 90,000.00 90,000.00Category: 480 - CAPITAL OUTLAY Total:24,162.59 0.00 90,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 140 of 235 Budget Document - Other Funds For 2021-23 6/25/2021 3:01:32 PM Page 5 of 16 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Category: 490 - CONTINGENCY 4900 - Contingency 545,000.00 545,000.00 545,000.000.00 0.00 545,000.00 545,000.00 545,000.00 545,000.00Category: 490 - CONTINGENCY Total:0.00 0.00 545,000.00 Category: 498 - ENDING FUND BALANCE 4980 - Unappropriated Ending Fund Balance 4,250,456.00 4,277,930.00 4,277,930.000.00 0.00 4,277,930.00 4,250,456.00 4,277,930.00 4,277,930.00Category: 498 - ENDING FUND BALANCE Total:0.00 0.00 4,277,930.00 9,867,456.00 10,462,930.00 10,462,930.00Expense Total:2,018,751.33 2,187,900.31 10,462,930.00 9,867,456.00 10,462,930.00 10,462,930.00Department: 322 - Building Requirements Total:2,018,751.33 2,187,900.31 10,462,930.00 0.00 0.00 0.00Fund: 320 - BUILDING FUND Surplus (Deficit):3,956,455.69 4,527,812.66 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 141 of 235 Tennis Facility 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 693,829$        760,667$        813,667$        386,708$        386,708$        386,708$         Department Revenues 482,134           483,816           958,000           958,000           958,000           958,000            Total Resources 1,175,963$     1,244,483$     1,771,667$     1,344,708$     1,344,708$     1,344,708$      Requirements Personnel Services 239,600$        242,076$        465,000$        472,000$        472,000$        472,000$         Materials & Services 80,696             123,698           200,000           200,000           200,000           200,000            Internal Fees for Services 95,000             96,000             261,000           371,000           371,000           371,000            Contingency ‐ ‐ 49,000             301,708           301,708           301,708            Reserve for Future Expenditure ‐ ‐ 796,667           ‐ ‐ ‐  Unappropriated Ending Balance 760,667           782,709           ‐ ‐ ‐ ‐  Total Requirements 1,175,963$     1,244,483$     1,771,667$     1,344,708$     1,344,708$     1,344,708$      FTE 3.1 3.1 3.1 3.1 3.1 3.1 2017‐18 2018‐19 2019‐20 2020‐21 EST Tennis Center Cost Recovery 116% 105% 74% 75% ▪FY 20‐21 The Tennis Center was closed for COVID from March 15‐June 5 and reopened for limited use. ▪FY 21‐22 The Tennis Center will be closed for approximately 9‐12 months for the rehabilitation project. Key Performance Indicators Budget Notes Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 142 of 235 Budget Document - Other Funds For 2021-23 6/25/2021 3:01:32 PM Page 8 of 16 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 560 - TENNIS FACILITY FUND Department: 560 - Tennis Resources Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 813,667.00 386,708.00 386,708.00693,828.56 760,666.98 386,708.00 813,667.00 386,708.00 386,708.00Category: 302 - BEGINNING FUND BALANCES Total:693,828.56 760,666.98 386,708.00 Category: 305 - INTERGOVERNMENTAL 3050 - Intergovernmental 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00Category: 305 - INTERGOVERNMENTAL Total:0.00 0.00 0.00 Category: 306 - LICENSES AND FEES 3060 - Licenses and Fees 4,000.00 4,000.00 4,000.002,089.50 1,998.21 4,000.00 4,000.00 4,000.00 4,000.00Category: 306 - LICENSES AND FEES Total:2,089.50 1,998.21 4,000.00 Category: 308 - SALES AND SERVICES 3080 - Sales and Services 938,000.00 938,000.00 938,000.00471,616.07 454,591.68 938,000.00 938,000.00 938,000.00 938,000.00Category: 308 - SALES AND SERVICES Total:471,616.07 454,591.68 938,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 16,000.00 16,000.00 16,000.008,429.05 27,226.60 16,000.00 16,000.00 16,000.00 16,000.00Category: 310 - MISCELLANEOUS REVENUES Total:8,429.05 27,226.60 16,000.00 1,771,667.00 1,344,708.00 1,344,708.00Revenue Total:1,175,963.18 1,244,483.47 1,344,708.00 1,771,667.00 1,344,708.00 1,344,708.00Department: 560 - Tennis Resources Total:1,175,963.18 1,244,483.47 1,344,708.00 Department: 561 - Tennis Requirements Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 138,000.00 145,000.00 145,000.0062,880.72 65,397.60 145,000.00 4112 - Part-time salaries 183,000.00 183,000.00 183,000.00110,433.09 106,881.09 183,000.00 4113 - Overtime Salaries 4,000.00 4,000.00 4,000.00657.50 0.00 4,000.00 4114 - Special Pay 0.00 0.00 0.000.00 2,515.20 0.00 4121 - Payroll Taxes 28,000.00 29,000.00 29,000.0014,858.71 14,934.05 29,000.00 4122 - PERS 60,000.00 64,000.00 64,000.0027,131.40 29,921.88 64,000.00 4123 - Health Insurance 48,000.00 43,000.00 43,000.0022,131.40 21,022.63 43,000.00 4124 - Other Benefits 4,000.00 4,000.00 4,000.001,507.48 1,403.55 4,000.00 465,000.00 472,000.00 472,000.00Category: 410 - PERSONNEL SERVICES Total:239,600.30 242,076.00 472,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 4,000.00 4,000.00 4,000.002,344.06 887.51 4,000.00 4220 - Printing, Binding and Postage 0.00 0.00 0.000.00 0.00 0.00 4280 - Small Tools and Supplies 20,000.00 20,000.00 20,000.0017,639.11 16,800.75 20,000.00 4310 - Professional & Technical Svcs 42,000.00 42,000.00 42,000.004,769.46 916.64 42,000.00 4320 - Development and Training 10,000.00 10,000.00 10,000.005,145.60 2,916.13 10,000.00 4350 - Other Purchased Services 2,000.00 2,000.00 2,000.000.00 0.00 2,000.00 4370 - Repairs and Maintenance 118,000.00 118,000.00 118,000.0050,098.18 101,644.59 118,000.00 4380 - Internal Fees for Service 261,000.00 371,000.00 371,000.0095,000.00 96,000.00 371,000.00 4390 - Miscellaneous Charges 4,000.00 4,000.00 4,000.00699.49 532.76 4,000.00 461,000.00 571,000.00 571,000.00Category: 420 - MATERIALS & SERVICES Total:175,695.90 219,698.38 571,000.00 Category: 480 - CAPITAL OUTLAY 4810 - Capital and Improvements 200,000.00 0.00 0.000.00 0.00 0.00 200,000.00 0.00 0.00Category: 480 - CAPITAL OUTLAY Total:0.00 0.00 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 143 of 235 Budget Document - Other Funds For 2021-23 6/25/2021 3:01:32 PM Page 9 of 16 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Category: 490 - CONTINGENCY 4900 - Contingency 49,000.00 301,708.00 301,708.000.00 0.00 301,708.00 49,000.00 301,708.00 301,708.00Category: 490 - CONTINGENCY Total:0.00 0.00 301,708.00 Category: 495 - RESERVE FOR FUTURE EXPENDITURE 4950 - Reserve for Future Expenditure 596,667.00 0.00 0.000.00 0.00 0.00 596,667.00 0.00 0.00Category: 495 - RESERVE FOR FUTURE EXPENDITURE Tot…0.00 0.00 0.00 1,771,667.00 1,344,708.00 1,344,708.00Expense Total:415,296.20 461,774.38 1,344,708.00 1,771,667.00 1,344,708.00 1,344,708.00Department: 561 - Tennis Requirements Total:415,296.20 461,774.38 1,344,708.00 0.00 0.00 0.00Fund: 560 - TENNIS FACILITY FUND Surplus (Deficit):760,666.98 782,709.09 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 144 of 235 Tourism 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 735,678$        820,658$        343,658$        166$                166$                166$                 Department Revenues 312,397           308,495           676,000           509,000           509,000           509,000            Total Resources 1,048,075$     1,129,153$     1,019,658$     509,166$        509,166$        509,166$         Requirements Materials & Services 37,627$           155,032$        232,000$        124,000$        124,000$        124,000$         Transfers 140,000           130,000           280,000           385,000           385,000           385,000            Capital Outlay 49,790             608,045           250,000           ‐ ‐ ‐  Contingency 257,658           166 166 166  Unappropriated Ending Balance 820,658           236,076           ‐ ‐ ‐ ‐  Total Requirements 1,048,075$     1,129,153$     1,019,658$     509,166$        509,166$        509,166$         ▪The Tourism Fund's department revenue comes from approximately 23% of the City's Local Lodging Taxes. ▪Materials & Services includes the City's contribution to the Festival of the Arts for $60,000; and utility expenses for the historic Iron Worker's Cottage. ▪The Transfers include $365,000 to the Public Art Fund for the City's support of the Lake Oswego Arts Council and $20,000 to the Trolley Fund for the Willamette Shoreline Trolley. ▪Capital Outlay projects projected to be completed in the prior Biennium BN Budget. Annual Budgets Biennial Budgets Budget Notes  ‐ ‐ City of Lake Oswego - 2021-23 Online Biennial Budget Page 145 of 235 Budget Document - Other Funds For 2021-23 6/25/2021 3:01:32 PM Page 2 of 16 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 280 - TOURISM FUND Department: 280 - Tourism Resources Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 343,658.00 166.00 166.00735,677.60 820,657.73 166.00 343,658.00 166.00 166.00Category: 302 - BEGINNING FUND BALANCES Total:735,677.60 820,657.73 166.00 Category: 306 - LICENSES AND FEES 3060 - Licenses and Fees 658,000.00 507,000.00 507,000.00304,699.37 291,179.77 507,000.00 658,000.00 507,000.00 507,000.00Category: 306 - LICENSES AND FEES Total:304,699.37 291,179.77 507,000.00 Category: 308 - SALES AND SERVICES 3080 - Sales and Services 2,000.00 2,000.00 2,000.001,200.00 1,800.00 2,000.00 2,000.00 2,000.00 2,000.00Category: 308 - SALES AND SERVICES Total:1,200.00 1,800.00 2,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 16,000.00 0.00 0.006,498.09 15,515.13 0.00 16,000.00 0.00 0.00Category: 310 - MISCELLANEOUS REVENUES Total:6,498.09 15,515.13 0.00 1,019,658.00 509,166.00 509,166.00Revenue Total:1,048,075.06 1,129,152.63 509,166.00 1,019,658.00 509,166.00 509,166.00Department: 280 - Tourism Resources Total:1,048,075.06 1,129,152.63 509,166.00 Department: 281 - Tourism Requirements Expense Category: 420 - MATERIALS & SERVICES 4310 - Professional & Technical Svcs 60,000.00 0.00 0.003,122.50 0.00 0.00 4370 - Repairs and Maintenance 4,000.00 4,000.00 4,000.001,381.32 2,038.45 4,000.00 4380 - Internal Fees for Service 8,000.00 8,000.00 8,000.002,000.00 2,000.00 8,000.00 4390 - Miscellaneous Charges 160,000.00 112,000.00 112,000.0031,123.82 150,993.59 112,000.00 232,000.00 124,000.00 124,000.00Category: 420 - MATERIALS & SERVICES Total:37,627.64 155,032.04 124,000.00 Category: 470 - TRANSFERS 4720 - Operating Transfers 280,000.00 385,000.00 385,000.00140,000.00 130,000.00 385,000.00 280,000.00 385,000.00 385,000.00Category: 470 - TRANSFERS Total:140,000.00 130,000.00 385,000.00 Category: 480 - CAPITAL OUTLAY 4810 - Capital and Improvements 250,000.00 0.00 0.0049,789.69 608,045.40 0.00 250,000.00 0.00 0.00Category: 480 - CAPITAL OUTLAY Total:49,789.69 608,045.40 0.00 Category: 490 - CONTINGENCY 4900 - Contingency 257,658.00 166.00 166.000.00 0.00 166.00 257,658.00 166.00 166.00Category: 490 - CONTINGENCY Total:0.00 0.00 166.00 1,019,658.00 509,166.00 509,166.00Expense Total:227,417.33 893,077.44 509,166.00 1,019,658.00 509,166.00 509,166.00Department: 281 - Tourism Requirements Total:227,417.33 893,077.44 509,166.00 0.00 0.00 0.00Fund: 280 - TOURISM FUND Surplus (Deficit):820,657.73 236,075.19 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 146 of 235 Trolley 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 411,687$        452,634$        447,634$        471,120$        471,120$        471,120$         Department Revenues 93,970             120,788           158,000           148,000           148,000           148,000            Transfer from General Fund 20,000             20,000             40,000             40,000             40,000             40,000              Transfer from Tourism Fund 10,000             ‐ 20,000             20,000             20,000             20,000              Total Resources 535,657$        593,422$        665,634$        679,120$        679,120$        679,120$         Requirements Materials & Services 83,023$           119,769$        266,000$        246,000$        246,000$        246,000$         Contingency ‐ ‐ 399,634           433,120           433,120           433,120            Unappropriated Ending Balance 452,634           473,653           ‐ ‐ ‐ ‐  Total Requirements 535,657$        593,422$        665,634$        679,120$        679,120$        679,120$         ▪Materials and Services includes rail line maintenance. Budget Notes Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 147 of 235 Budget Document - Other Funds For 2021-23 6/25/2021 3:01:32 PM Page 3 of 16 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 290 - TROLLEY FUND Department: 290 - Trolley Resources Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 447,634.00 471,120.00 471,120.00411,686.72 452,634.09 471,120.00 447,634.00 471,120.00 471,120.00Category: 302 - BEGINNING FUND BALANCES Total:411,686.72 452,634.09 471,120.00 Category: 305 - INTERGOVERNMENTAL 3050 - Intergovernmental 120,000.00 120,000.00 120,000.0075,000.00 60,000.00 120,000.00 120,000.00 120,000.00 120,000.00Category: 305 - INTERGOVERNMENTAL Total:75,000.00 60,000.00 120,000.00 Category: 308 - SALES AND SERVICES 3080 - Sales and Services 24,000.00 26,000.00 26,000.0012,600.00 12,900.00 26,000.00 24,000.00 26,000.00 26,000.00Category: 308 - SALES AND SERVICES Total:12,600.00 12,900.00 26,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 14,000.00 2,000.00 2,000.006,370.45 47,888.14 2,000.00 14,000.00 2,000.00 2,000.00Category: 310 - MISCELLANEOUS REVENUES Total:6,370.45 47,888.14 2,000.00 Category: 320 - TRANSFERS 3220 - Operating Transfers 60,000.00 60,000.00 60,000.0030,000.00 20,000.00 60,000.00 60,000.00 60,000.00 60,000.00Category: 320 - TRANSFERS Total:30,000.00 20,000.00 60,000.00 665,634.00 679,120.00 679,120.00Revenue Total:535,657.17 593,422.23 679,120.00 665,634.00 679,120.00 679,120.00Department: 290 - Trolley Resources Total:535,657.17 593,422.23 679,120.00 Department: 291 - Trolley Requirements Expense Category: 420 - MATERIALS & SERVICES 4310 - Professional & Technical Svcs 0.00 34,000.00 34,000.001,239.17 6,198.20 34,000.00 4370 - Repairs and Maintenance 254,000.00 200,000.00 200,000.0078,051.99 107,584.27 200,000.00 4390 - Miscellaneous Charges 12,000.00 12,000.00 12,000.003,731.92 5,986.98 12,000.00 266,000.00 246,000.00 246,000.00Category: 420 - MATERIALS & SERVICES Total:83,023.08 119,769.45 246,000.00 Category: 490 - CONTINGENCY 4900 - Contingency 399,634.00 433,120.00 433,120.000.00 0.00 433,120.00 399,634.00 433,120.00 433,120.00Category: 490 - CONTINGENCY Total:0.00 0.00 433,120.00 665,634.00 679,120.00 679,120.00Expense Total:83,023.08 119,769.45 679,120.00 665,634.00 679,120.00 679,120.00Department: 291 - Trolley Requirements Total:83,023.08 119,769.45 679,120.00 0.00 0.00 0.00Fund: 290 - TROLLEY FUND Surplus (Deficit):452,634.09 473,652.78 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 148 of 235 Public Art 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 81,219$           44,283$           45,283$           134,031$        134,031$        134,031$         Department Revenues 838 13,397             430,000           2,000               2,000               2,000                Transfers 130,000           130,000           260,000           365,000           365,000           365,000            Total Resources 212,057$        187,680$        735,283$        501,031$        501,031$        501,031$         Requirements Materials & Services 136,284$        115,000$        359,000$        382,000$        382,000$        382,000$         Capital Outlay 31,490             15,000             310,000           87,000             87,000             87,000              Reserve for Future Expenditure ‐ ‐ 66,283             32,031             32,031             32,031              Unappropriated Ending Balance 44,283             57,680             ‐ ‐ ‐ ‐  Total Requirements 212,057$        187,680$        735,283$        501,031$        501,031$        501,031$         ▪Transfers are from the Tourism Fund. ▪Materials and Services is for the administration and maintenance of the City's gallery without walls program. ▪Capital Outlay is for the purchase of public art. Budget Notes Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 149 of 235 Budget Document - Other Funds For 2021-23 6/25/2021 3:01:32 PM Page 10 of 16 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 570 - PUBLIC ART FUND Department: 570 - Public Art Resources Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 45,283.00 134,031.00 134,031.0081,219.01 44,283.18 134,031.00 45,283.00 134,031.00 134,031.00Category: 302 - BEGINNING FUND BALANCES Total:81,219.01 44,283.18 134,031.00 Category: 305 - INTERGOVERNMENTAL 3050 - Intergovernmental 428,000.00 0.00 0.000.00 11,235.00 0.00 428,000.00 0.00 0.00Category: 305 - INTERGOVERNMENTAL Total:0.00 11,235.00 0.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 2,000.00 2,000.00 2,000.00837.67 2,161.46 2,000.00 2,000.00 2,000.00 2,000.00Category: 310 - MISCELLANEOUS REVENUES Total:837.67 2,161.46 2,000.00 Category: 320 - TRANSFERS 3220 - Operating Transfers 260,000.00 365,000.00 365,000.00130,000.00 130,000.00 365,000.00 260,000.00 365,000.00 365,000.00Category: 320 - TRANSFERS Total:130,000.00 130,000.00 365,000.00 735,283.00 501,031.00 501,031.00Revenue Total:212,056.68 187,679.64 501,031.00 735,283.00 501,031.00 501,031.00Department: 570 - Public Art Resources Total:212,056.68 187,679.64 501,031.00 Department: 571 - Public Art Requirements Expense Category: 420 - MATERIALS & SERVICES 4290 - Other Materials and Supplies 359,000.00 382,000.00 382,000.00136,283.50 115,000.00 382,000.00 4370 - Repairs and Maintenance 0.00 0.00 0.000.00 0.00 0.00 359,000.00 382,000.00 382,000.00Category: 420 - MATERIALS & SERVICES Total:136,283.50 115,000.00 382,000.00 Category: 480 - CAPITAL OUTLAY 4850 - Vehicles & Equipment 310,000.00 87,000.00 87,000.0031,490.00 15,000.00 87,000.00 310,000.00 87,000.00 87,000.00Category: 480 - CAPITAL OUTLAY Total:31,490.00 15,000.00 87,000.00 Category: 495 - RESERVE FOR FUTURE EXPENDITURE 4950 - Reserve for Future Expenditure 66,283.00 32,031.00 32,031.000.00 0.00 32,031.00 66,283.00 32,031.00 32,031.00Category: 495 - RESERVE FOR FUTURE EXPENDITURE Tot…0.00 0.00 32,031.00 735,283.00 501,031.00 501,031.00Expense Total:167,773.50 130,000.00 501,031.00 735,283.00 501,031.00 501,031.00Department: 571 - Public Art Requirements Total:167,773.50 130,000.00 501,031.00 0.00 0.00 0.00Fund: 570 - PUBLIC ART FUND Surplus (Deficit):44,283.18 57,679.64 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 150 of 235 Parks Bond Capital Projects Fund 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance ‐$ ‐$ ‐$ 21,324,766$   21,324,766$   21,324,766$    Department Revenues ‐ ‐ 340,000           100,000           100,000           100,000            Proceeds from Bonds Issued ‐ ‐ 20,400,000     ‐ ‐ ‐  Total Resources ‐$ ‐$ 20,740,000$   21,424,766$   21,424,766$   21,424,766$    Requirements Materials & Services ‐$ ‐$ 400,000$        ‐$ ‐$ ‐$  Transfers ‐ 2,000,000       7,000,000       7,000,000       7,000,000        Capital Outlay ‐ ‐ 12,000,000     10,800,000     10,800,000     10,800,000      Contingency ‐ ‐ ‐ 3,624,766       3,624,766       3,624,766        Reserve for Future Expenditure ‐ ‐ 6,340,000       ‐ ‐ ‐  Total Requirements ‐$ ‐$ 20,740,000$   21,424,766$   21,424,766$   21,424,766$    ▪General obligation parks bonds of $30 million are on the ballot for voter approval in May.  The first of the bond issues was in November 2019 for $24 million. The second issue would be in 2023. ▪Department revenue is for investment income. ▪Materials & Services is for the bond sale expense. ▪Capital Outlay priorities from the unfunded list of projects will be reviewed by the Parks Board and City Council for funding. Budget Notes Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 151 of 235 Budget Document - Other Funds For 2021-23 6/25/2021 3:01:32 PM Page 11 of 16 Category 2019-2021 BUDGET 2018-2019 ACTUALACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 590 - PARKS BOND CAPITAL PROJECTS FUND Department: 590 - Parks Bond Capital Projects Resources Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 0.00 21,324,766.00 21,324,766.000.00 0.00 21,324,766.00 0.00 21,324,766.00 21,324,766.00Category: 302 - BEGINNING FUND BALANCES Total:0.00 0.00 21,324,766.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 340,000.00 100,000.00 100,000.000.00 0.00 100,000.00 340,000.00 100,000.00 100,000.00Category: 310 - MISCELLANEOUS REVENUES Total:0.00 0.00 100,000.00 Category: 355 - OTHER FINANCING SOURCES 3550 - Other Financing Sources 20,400,000.00 0.00 0.000.00 0.00 0.00 20,400,000.00 0.00 0.00Category: 355 - OTHER FINANCING SOURCES Total:0.00 0.00 0.00 20,740,000.00 21,424,766.00 21,424,766.00Revenue Total:0.00 0.00 21,424,766.00 20,740,000.00 21,424,766.00 21,424,766.00Department: 590 - Parks Bond Capital Projects Resource…0.00 0.00 21,424,766.00 Department: 591 - Parks Bond Capital Projects Expense Category: 420 - MATERIALS & SERVICES 4390 - Miscellaneous Charges 400,000.00 0.00 0.000.00 0.00 0.00 400,000.00 0.00 0.00Category: 420 - MATERIALS & SERVICES Total:0.00 0.00 0.00 Category: 470 - TRANSFERS 4720 - Operating Transfers 2,000,000.00 7,000,000.00 7,000,000.000.00 0.00 7,000,000.00 2,000,000.00 7,000,000.00 7,000,000.00Category: 470 - TRANSFERS Total:0.00 0.00 7,000,000.00 Category: 480 - CAPITAL OUTLAY 4810 - Capital and Improvements 12,000,000.00 10,800,000.00 10,800,000.000.00 0.00 10,800,000.00 12,000,000.00 10,800,000.00 10,800,000.00Category: 480 - CAPITAL OUTLAY Total:0.00 0.00 10,800,000.00 Category: 490 - CONTINGENCY 4900 - Contingency 0.00 3,624,766.00 3,624,766.000.00 0.00 3,624,766.00 0.00 3,624,766.00 3,624,766.00Category: 490 - CONTINGENCY Total:0.00 0.00 3,624,766.00 Category: 495 - RESERVE FOR FUTURE EXPENDITURE 4950 - Reserve for Future Expenditure 6,340,000.00 0.00 0.000.00 0.00 0.00 6,340,000.00 0.00 0.00Category: 495 - RESERVE FOR FUTURE EXPENDITURE Tot…0.00 0.00 0.00 20,740,000.00 21,424,766.00 21,424,766.00Expense Total:0.00 0.00 21,424,766.00 20,740,000.00 21,424,766.00 21,424,766.00Department: 591 - Parks Bond Capital Projects Total:0.00 0.00 21,424,766.00 0.00 0.00 0.00Fund: 590 - PARKS BOND CAPITAL PROJECTS FUND Surp…0.00 0.00 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 152 of 235 Parks Recreation Center Fund 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance ‐$ ‐$ ‐$ 1,500,000$     1,500,000$     1,500,000$      Department Revenues ‐ ‐ ‐ 7,500,000       7,500,000       7,500,000        Transfer from Parks Bond ‐ ‐ 2,000,000       7,000,000       7,000,000       7,000,000        Total Resources ‐$ ‐$ 2,000,000$     16,000,000$   16,000,000$   16,000,000$    Requirements Capital Outlay ‐$ ‐$ 2,000,000$     15,000,000$   15,000,000$   15,000,000$    Contingency ‐ ‐ ‐ 1,000,000       1,000,000       1,000,000        Total Requirements ‐$ ‐$ 2,000,000$     16,000,000$   16,000,000$   16,000,000$    ▪Parks Recreation Center project with LOSD. Budget Notes Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 153 of 235 7/13/2021 2:37:44 PM Page 1 of 2 Budget Document - Other Funds CITY OF LAKE OSWEGO Group Summary For 2021-23 Category 2019-2021 BUDGETACTUALACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 595 - PARKS RECREATION CENTER FUND Department: 595 - Parks Recreation Center Resources Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 0.00 1,500,000.00 1,500,000.000.00 0.00 1,500,000.00 0.00 1,500,000.00 1,500,000.00Category: 302 - BEGINNING FUND BALANCES Total:0.00 0.00 1,500,000.00 Category: 305 - INTERGOVERNMENTAL 3050 - Intergovernmental 0.00 7,500,000.00 7,500,000.000.00 0.00 7,500,000.00 0.00 7,500,000.00 7,500,000.00Category: 305 - INTERGOVERNMENTAL Total:0.00 0.00 7,500,000.00 Category: 320 - TRANSFERS 3220 - Operating Transfers 2,000,000.00 7,000,000.00 7,000,000.000.00 0.00 7,000,000.00 2,000,000.00 7,000,000.00 7,000,000.00Category: 320 - TRANSFERS Total:0.00 0.00 7,000,000.00 2,000,000.00 16,000,000.00 16,000,000.00Revenue Total:0.00 0.00 16,000,000.00 2,000,000.00 16,000,000.00 16,000,000.00Department: 595 - Parks Recreation Center Resources T…0.00 0.00 16,000,000.00 Department: 596 - Parks Recreation Center Expense Category: 480 - CAPITAL OUTLAY 4810 - Capital and Improvements 2,000,000.00 15,000,000.00 15,000,000.000.00 0.00 15,000,000.00 2,000,000.00 15,000,000.00 15,000,000.00Category: 480 - CAPITAL OUTLAY Total:0.00 0.00 15,000,000.00 Category: 490 - CONTINGENCY 4900 - Contingency 0.00 1,000,000.00 1,000,000.000.00 0.00 1,000,000.00 0.00 1,000,000.00 1,000,000.00Category: 490 - CONTINGENCY Total:0.00 0.00 1,000,000.00 2,000,000.00 16,000,000.00 16,000,000.00Expense Total:0.00 0.00 16,000,000.00 2,000,000.00 16,000,000.00 16,000,000.00Department: 596 - Parks Recreation Center Total:0.00 0.00 16,000,000.00 0.00 0.00 0.00Fund: 595 - PARKS RECREATION CENTER FUND Surplus (…0.00 0.00 0.00 0.00 0.00 0.00Report Surplus (Deficit):0.00 0.00 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 154 of 235 ACC Endowment 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 2,033,951$     2,222,392$     2,187,392$     2,067,585$     2,067,585$     2,067,585$      Department Revenues 188,441           143,319           460,000           120,000           120,000           120,000            Total Resources 2,222,392$     2,365,711$     2,647,392$     2,187,585$     2,187,585$     2,187,585$      Requirements Transfers ‐$ ‐$ 780,000$        180,000$        180,000$        180,000$         Reserve for Future Expenditure ‐ ‐ 1,867,392       2,007,585       2,007,585       2,007,585        Unappropriated Ending Balance 2,222,392       2,365,711       ‐ ‐ ‐ ‐  Total Requirements 2,222,392$     2,365,711$     2,647,392$     2,187,585$     2,187,585$     2,187,585$      ▪The Adult Community Center (ACC) endowment use is restricted for certain purposes. Library Endowments Budget Notes Annual Budgets Biennial Budgets 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance $     3,305,712 $     3,597,985 $     3,665,985 $     4,342,637 $     4,342,637 $     4,342,637 Department Revenues            319,121            232,476            202,000            200,000            200,000            200,000 Total Resources $     3,624,833 $     3,830,461 $     3,867,985 $     4,542,637 $     4,542,637 $     4,542,637 Requirements Transfers  26,848$$          26,658$$          57,000$$          60,000$$          60,000$$          60,000$$          Reserve for Future Expenditure  ‐ ‐       3,360,985        3,782,637        3,782,637        3,782,637 Unappropriated Ending Balance        3,597,985        3,803,803            450,000            700,000            700,000            700,000 Total Requirements $     3,624,833 $     3,830,461  3,867,985$$    4,542,637$$    4,542,637$$    4,542,637$$    ▪ The City has two Library endowments.  The funds can be used for certain purposes and are restricted. Budget Notes Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 155 of 235 Budget Document - Other Funds For 2021-23 6/25/2021 3:01:32 PM Page 15 of 16 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 850 - ACC ENDOWMENT FUND Department: 850 - ACC Endowment Resources Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 2,187,392.00 2,067,585.00 2,067,585.002,033,951.40 2,222,391.92 2,067,585.00 2,187,392.00 2,067,585.00 2,067,585.00Category: 302 - BEGINNING FUND BALANCES Total:2,033,951.40 2,222,391.92 2,067,585.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 460,000.00 120,000.00 120,000.00188,440.52 143,318.70 120,000.00 460,000.00 120,000.00 120,000.00Category: 310 - MISCELLANEOUS REVENUES Total:188,440.52 143,318.70 120,000.00 2,647,392.00 2,187,585.00 2,187,585.00Revenue Total:2,222,391.92 2,365,710.62 2,187,585.00 2,647,392.00 2,187,585.00 2,187,585.00Department: 850 - ACC Endowment Resources Total:2,222,391.92 2,365,710.62 2,187,585.00 Department: 851 - ACC Endowment Expense Category: 470 - TRANSFERS 4720 - Operating Transfers 780,000.00 180,000.00 180,000.000.00 0.00 180,000.00 780,000.00 180,000.00 180,000.00Category: 470 - TRANSFERS Total:0.00 0.00 180,000.00 Category: 495 - RESERVE FOR FUTURE EXPENDITURE 4950 - Reserve for Future Expenditure 1,867,392.00 2,007,585.00 2,007,585.000.00 0.00 2,007,585.00 1,867,392.00 2,007,585.00 2,007,585.00Category: 495 - RESERVE FOR FUTURE EXPENDITURE Tot…0.00 0.00 2,007,585.00 2,647,392.00 2,187,585.00 2,187,585.00Expense Total:0.00 0.00 2,187,585.00 2,647,392.00 2,187,585.00 2,187,585.00Department: 851 - ACC Endowment Total:0.00 0.00 2,187,585.00 0.00 0.00 0.00Fund: 850 - ACC ENDOWMENT FUND Surplus (Deficit):2,222,391.92 2,365,710.62 0.00 0.00 0.00 0.00Report Surplus (Deficit):13,277,578.88 15,304,781.30 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 156 of 235 Budget Document - Other Funds For 2021-23 6/25/2021 3:01:32 PM Page 14 of 16 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 840 - LIBRARY ENDOWMENTS FUND Department: 840 - Library Endowment Resources Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 3,665,985.00 4,342,637.00 4,342,637.003,305,711.62 3,597,984.86 4,342,637.00 3,665,985.00 4,342,637.00 4,342,637.00Category: 302 - BEGINNING FUND BALANCES Total:3,305,711.62 3,597,984.86 4,342,637.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 202,000.00 200,000.00 200,000.00319,121.24 232,476.45 200,000.00 202,000.00 200,000.00 200,000.00Category: 310 - MISCELLANEOUS REVENUES Total:319,121.24 232,476.45 200,000.00 3,867,985.00 4,542,637.00 4,542,637.00Revenue Total:3,624,832.86 3,830,461.31 4,542,637.00 3,867,985.00 4,542,637.00 4,542,637.00Department: 840 - Library Endowment Resources Total:3,624,832.86 3,830,461.31 4,542,637.00 Department: 841 - Library Endowment Expense Category: 470 - TRANSFERS 4720 - Operating Transfers 57,000.00 60,000.00 60,000.0026,848.00 26,658.00 60,000.00 57,000.00 60,000.00 60,000.00Category: 470 - TRANSFERS Total:26,848.00 26,658.00 60,000.00 Category: 495 - RESERVE FOR FUTURE EXPENDITURE 4950 - Reserve for Future Expenditure 3,360,985.00 3,782,637.00 3,782,637.000.00 0.00 3,782,637.00 3,360,985.00 3,782,637.00 3,782,637.00Category: 495 - RESERVE FOR FUTURE EXPENDITURE Tot…0.00 0.00 3,782,637.00 Category: 498 - ENDING FUND BALANCE 4980 - Unappropriated Ending Fund Balance 450,000.00 700,000.00 700,000.000.00 0.00 700,000.00 450,000.00 700,000.00 700,000.00Category: 498 - ENDING FUND BALANCE Total:0.00 0.00 700,000.00 3,867,985.00 4,542,637.00 4,542,637.00Expense Total:26,848.00 26,658.00 4,542,637.00 3,867,985.00 4,542,637.00 4,542,637.00Department: 841 - Library Endowment Total:26,848.00 26,658.00 4,542,637.00 0.00 0.00 0.00Fund: 840 - LIBRARY ENDOWMENTS FUND Surplus (Defic…3,597,984.86 3,803,803.31 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 157 of 235 Capital Reserve 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 1,871,594$     526,355$        2,038,356$     2,052,124$     2,052,124$     2,052,124$      Department Revenues 8,761               39,155             128,000           10,000             10,000             10,000              Transfer from General Fund 200,000           1,500,000       7,845,000       3,400,000       1,800,000       1,800,000        Total Resources 2,080,355$     2,065,510$     10,011,356$   5,462,124$     3,862,124$     3,862,124$      Requirements Transfers 1,554,000$     ‐$ ‐$ ‐$ ‐$ ‐$  Capital Outlay ‐ ‐ 9,500,000       1,500,000       1,500,000       1,500,000        Reserve for Future Expenditure ‐ ‐ ‐ 3,962,124       2,362,124       2,362,124        Unappropriated Ending Balance 526,355           2,065,510       511,356           ‐ ‐ ‐  Total Requirements 2,080,355$     2,065,510$     10,011,356$   5,462,124$     3,862,124$     3,862,124$      ▪Transfer in from the General Fund are department contributions for the City Hall/Civic Center. ▪Reserve for Future Expenditure reflects $1,800,000 set aside for Parks Recreation Center; and $500,000 set aside for the Library, and the remainder for general capital reserve. Budget Notes Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 158 of 235 6/25/2021 3:01:32 PM Page 1 of 16 Budget Document - Other Funds CITY OF LAKE OSWEGO Group Summary For 2021-23 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 180 - CAPITAL RESERVE FUND Department: 180 - Capital Reserve Resources Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 2,038,356.00 2,052,124.00 2,052,124.001,871,594.42 526,355.56 2,052,124.00 2,038,356.00 2,052,124.00 2,052,124.00Category: 302 - BEGINNING FUND BALANCES Total:1,871,594.42 526,355.56 2,052,124.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 128,000.00 10,000.00 10,000.008,761.14 39,154.69 10,000.00 128,000.00 10,000.00 10,000.00Category: 310 - MISCELLANEOUS REVENUES Total:8,761.14 39,154.69 10,000.00 Category: 320 - TRANSFERS 3220 - Operating Transfers 7,845,000.00 3,400,000.00 1,800,000.00200,000.00 1,500,000.00 1,800,000.00 7,845,000.00 3,400,000.00 1,800,000.00Category: 320 - TRANSFERS Total:200,000.00 1,500,000.00 1,800,000.00 10,011,356.00 5,462,124.00 3,862,124.00Revenue Total:2,080,355.56 2,065,510.25 3,862,124.00 10,011,356.00 5,462,124.00 3,862,124.00Department: 180 - Capital Reserve Resources Total:2,080,355.56 2,065,510.25 3,862,124.00 Department: 181 - Capital Reserve Expense Category: 420 - MATERIALS & SERVICES 4290 - Other Materials and Supplies 0.00 0.00 0.000.00 0.00 0.00 4310 - Professional & Technical Svcs 0.00 0.00 0.000.00 0.00 0.00 4420 - Intergovernmental Expense 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00Category: 420 - MATERIALS & SERVICES Total:0.00 0.00 0.00 Category: 470 - TRANSFERS 4720 - Operating Transfers 0.00 0.00 0.001,554,000.00 0.00 0.00 0.00 0.00 0.00Category: 470 - TRANSFERS Total:1,554,000.00 0.00 0.00 Category: 480 - CAPITAL OUTLAY 4810 - Capital and Improvements 9,500,000.00 1,500,000.00 1,500,000.000.00 0.00 1,500,000.00 9,500,000.00 1,500,000.00 1,500,000.00Category: 480 - CAPITAL OUTLAY Total:0.00 0.00 1,500,000.00 Category: 495 - RESERVE FOR FUTURE EXPENDITURE 4950 - Reserve for Future Expenditure 511,356.00 3,962,124.00 2,362,124.000.00 0.00 2,362,124.00 511,356.00 3,962,124.00 2,362,124.00Category: 495 - RESERVE FOR FUTURE EXPENDITURE Tot…0.00 0.00 2,362,124.00 10,011,356.00 5,462,124.00 3,862,124.00Expense Total:1,554,000.00 0.00 3,862,124.00 10,011,356.00 5,462,124.00 3,862,124.00Department: 181 - Capital Reserve Total:1,554,000.00 0.00 3,862,124.00 0.00 0.00 0.00Fund: 180 - CAPITAL RESERVE FUND Surplus (Deficit):526,355.56 2,065,510.25 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 159 of 235 Capital Reserve Water 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Transfer from Water ‐$  ‐$  ‐$   3,000,000$     3,000,000$     3,000,000$      Total Resources ‐$  ‐$  ‐$   3,000,000$     3,000,000$     3,000,000$      Requirements Reserve for Future Expenditure ‐$  ‐$  ‐$   3,000,000$     3,000,000$     3,000,000$      Total Requirements ‐$  ‐$  ‐$   3,000,000$     3,000,000$     3,000,000$      ▪ Transfer are the City's contribution toward future Capital requirements of the water production system as agreed to under  the LO‐Tigard Water Partnership. Budget Notes Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 160 of 235 7/14/2021 9:04:31 AM Page 1 of 2 Budget Document - Other Funds CITY OF LAKE OSWEGO Group Summary For 2021-23 Category 2019-2021 BUDGETACTUALACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 615 - CAPITAL RESERVE WATER FUND Department: 615 - Capital Reserve Water Resources Revenue Category: 320 - TRANSFERS 3220 - Operating Transfers 0.00 3,000,000.00 3,000,000.000.00 0.00 3,000,000.00 0.00 3,000,000.00 3,000,000.00Category: 320 - TRANSFERS Total:0.00 0.00 3,000,000.00 0.00 3,000,000.00 3,000,000.00Revenue Total:0.00 0.00 3,000,000.00 0.00 3,000,000.00 3,000,000.00Department: 615 - Capital Reserve Water Resources Tot…0.00 0.00 3,000,000.00 Department: 616 - Capital Reserve Water Expense Category: 495 - RESERVE FOR FUTURE EXPENDITURE 4950 - Reserve for Future Expenditure 0.00 3,000,000.00 3,000,000.000.00 0.00 3,000,000.00 0.00 3,000,000.00 3,000,000.00Category: 495 - RESERVE FOR FUTURE EXPENDITURE Tot…0.00 0.00 3,000,000.00 0.00 3,000,000.00 3,000,000.00Expense Total:0.00 0.00 3,000,000.00 0.00 3,000,000.00 3,000,000.00Department: 616 - Capital Reserve Water Total:0.00 0.00 3,000,000.00 0.00 0.00 0.00Fund: 615 - CAPITAL RESERVE WATER FUND Surplus (Def…0.00 0.00 0.00 0.00 0.00 0.00Report Surplus (Deficit):0.00 0.00 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 161 of 235 Golf Course 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 21,850$            13,839$            ‐$‐$  ‐$  ‐$   Department Revenues 592,122           622,694           ‐ ‐ ‐ ‐  Transfer from General Fund 259,000           228,467           ‐ ‐ ‐ ‐  Total Resources 872,972$        865,000$        ‐$‐$  ‐$  ‐$   Requirements Personnel Services 367,584$        390,975$        ‐$‐$  ‐$  ‐$   Materials & Services 359,549           340,025           ‐ ‐ ‐ ‐  Internal Fees for Services 132,000           134,000           ‐ ‐ ‐ ‐  Unappropriated Ending Balance 13,839             ‐ ‐ ‐ ‐ ‐  Total Requirements 872,972$        865,000$        ‐$‐$  ‐$  ‐$   FTE 4.3 4.3 ‐ ‐ ‐  ▪ Golf course activities have been combined into the Parks & Recreation budget as of 7/1/19. Budget Notes Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 162 of 235 Budget Document - Other Funds For 2021-23 6/25/2021 3:01:32 PM Page 6 of 16 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 550 - GOLF COURSE FUND Department: 550 - Golf Course Resources Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 0.00 0.00 0.0021,850.00 13,839.31 0.00 0.00 0.00 0.00Category: 302 - BEGINNING FUND BALANCES Total:21,850.00 13,839.31 0.00 Category: 308 - SALES AND SERVICES 3080 - Sales and Services 0.00 0.00 0.00584,494.95 617,008.83 0.00 0.00 0.00 0.00Category: 308 - SALES AND SERVICES Total:584,494.95 617,008.83 0.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 0.00 0.00 0.007,626.90 5,684.54 0.00 0.00 0.00 0.00Category: 310 - MISCELLANEOUS REVENUES Total:7,626.90 5,684.54 0.00 Category: 320 - TRANSFERS 3220 - Operating Transfers 0.00 0.00 0.00259,000.00 228,467.32 0.00 0.00 0.00 0.00Category: 320 - TRANSFERS Total:259,000.00 228,467.32 0.00 0.00 0.00 0.00Revenue Total:872,971.85 865,000.00 0.00 0.00 0.00 0.00Department: 550 - Golf Course Resources Total:872,971.85 865,000.00 0.00 Department: 551 - Golf Pro Shop Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 0.00 0.00 0.0085,054.56 88,465.92 0.00 4112 - Part-time salaries 0.00 0.00 0.0058,370.29 41,483.70 0.00 4113 - Overtime Salaries 0.00 0.00 0.0096.94 0.00 0.00 4114 - Special Pay 0.00 0.00 0.0016,155.00 21,285.23 0.00 4121 - Payroll Taxes 0.00 0.00 0.0013,728.09 13,014.36 0.00 4122 - PERS 0.00 0.00 0.0026,185.83 28,109.35 0.00 4123 - Health Insurance 0.00 0.00 0.0015,740.82 16,440.74 0.00 4124 - Other Benefits 0.00 0.00 0.001,925.84 1,921.92 0.00 0.00 0.00 0.00Category: 410 - PERSONNEL SERVICES Total:217,257.37 210,721.22 0.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 0.00 0.00 0.00170.93 97.80 0.00 4280 - Small Tools and Supplies 0.00 0.00 0.0011,777.54 6,032.68 0.00 4290 - Other Materials and Supplies 0.00 0.00 0.005,728.80 6,048.14 0.00 4310 - Professional & Technical Svcs 0.00 0.00 0.0097,789.58 107,218.77 0.00 4320 - Development and Training 0.00 0.00 0.002,035.00 1,072.00 0.00 4340 - Merchandise & Svcs for Resale 0.00 0.00 0.0041,782.40 19,007.74 0.00 4370 - Repairs and Maintenance 0.00 0.00 0.0010,739.86 12,173.10 0.00 4380 - Internal Fees for Service 0.00 0.00 0.0097,000.00 98,000.00 0.00 4390 - Miscellaneous Charges 0.00 0.00 0.008,361.37 6,327.17 0.00 0.00 0.00 0.00Category: 420 - MATERIALS & SERVICES Total:275,385.48 255,977.40 0.00 0.00 0.00 0.00Expense Total:492,642.85 466,698.62 0.00 0.00 0.00 0.00Department: 551 - Golf Pro Shop Total:492,642.85 466,698.62 0.00 Department: 552 - Golf Maintenance Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 0.00 0.00 0.0091,486.16 105,575.90 0.00 4113 - Overtime Salaries 0.00 0.00 0.00263.26 2,599.23 0.00 4114 - Special Pay 0.00 0.00 0.002,118.33 534.48 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 163 of 235 Budget Document - Other Funds For 2021-23 6/25/2021 3:01:32 PM Page 7 of 16 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt 4121 - Payroll Taxes 0.00 0.00 0.007,684.41 9,062.50 0.00 4122 - PERS 0.00 0.00 0.0021,212.07 26,182.12 0.00 4123 - Health Insurance 0.00 0.00 0.0025,074.78 34,236.55 0.00 4124 - Other Benefits 0.00 0.00 0.002,487.81 2,063.38 0.00 0.00 0.00 0.00Category: 410 - PERSONNEL SERVICES Total:150,326.82 180,254.16 0.00 Category: 420 - MATERIALS & SERVICES 4270 - Uniforms and Safety Materials 0.00 0.00 0.001,312.60 1,181.84 0.00 4280 - Small Tools and Supplies 0.00 0.00 0.00133.89 960.28 0.00 4310 - Professional & Technical Svcs 0.00 0.00 0.0051,107.10 31,398.86 0.00 4370 - Repairs and Maintenance 0.00 0.00 0.00128,609.28 148,506.24 0.00 4380 - Internal Fees for Service 0.00 0.00 0.0035,000.00 36,000.00 0.00 0.00 0.00 0.00Category: 420 - MATERIALS & SERVICES Total:216,162.87 218,047.22 0.00 0.00 0.00 0.00Expense Total:366,489.69 398,301.38 0.00 0.00 0.00 0.00Department: 552 - Golf Maintenance Total:366,489.69 398,301.38 0.00 0.00 0.00 0.00Fund: 550 - GOLF COURSE FUND Surplus (Deficit):13,839.31 0.00 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 164 of 235 Support Services  City of Lake Oswego - 2021-23 Online Biennial Budget Page 165 of 235 Engineering 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 969,568$        452,458$        468,458$        1,024,520$     1,024,520$    1,024,520$      Department Revenues 340,221           470,752           541,000           434,000           434,000         434,000            Charges for Services 3,277,191       4,305,102       8,999,000       9,420,000       9,420,000      9,420,000         Proceeds Sale of Capital Assets 2,000               ‐ ‐ ‐ ‐‐  Total Resources 4,588,980$     5,228,312$     10,008,458$   10,878,520$   10,878,520$ 10,878,520$    Requirements Personnel Services 3,193,074$     3,601,310       7,615,000$     8,040,000$     8,040,000$    8,040,000$      Materials & Services 408,537           247,268           824,000           938,000           938,000         938,000            Internal Fees for Services 461,000           476,000       1,226,000       1,306,000       1,306,000      1,306,000         Capital Outlay 73,911             33,212             70,000             60,000             60,000           60,000              Contingency ‐ ‐ 273,458           534,520           534,520         534,520            Unappropriated End Balance 452,458           870,522           ‐ ‐ ‐‐  Total Requirements 4,588,980$     5,228,312$     10,008,458$   10,878,520$   10,878,520$ 10,878,520$    FTE 24.3 24.5 25.3 25.8 25.8 25.8 ▪Department revenue includes engineering fees, erosion control fees, street opening permits, investment income, and sundry income. ▪Internal Fees for Service covers general administrative services, insurance, and maintenance services by motor pool. ▪Materials and Services include an annual aerial photography update, regional parcel data update for LO MAPs, upgrade for the LO Map System, updating City Standard Contract and Details documents, developing an Engineering Design Manual, and miscellaneous design services or analysis as needed for small engineering issues that are not yet projects. ▪ ▪ Annual Budgets Biennial Budgets Budget Notes Adopted 2021‐23 Personnel Services increase of .5 FTE is for one ADA Coordinator and decrease .5, to only one Intern. Capital Outlay is for a replacement vehicle. City of Lake Oswego - 2021-23 Online Biennial Budget Page 166 of 235 Budget Document - Support Services For 2021-23 6/25/2021 3:56:22 PM Page 6 of 11 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 680 - ENGINEERING FUND Department: 680 - Engineering Resources Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 468,458.00 1,024,520.00 1,024,520.00969,567.97 452,458.17 1,024,520.00 468,458.00 1,024,520.00 1,024,520.00Category: 302 - BEGINNING FUND BALANCES Total:969,567.97 452,458.17 1,024,520.00 Category: 305 - INTERGOVERNMENTAL 3050 - Intergovernmental 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00Category: 305 - INTERGOVERNMENTAL Total:0.00 0.00 0.00 Category: 306 - LICENSES AND FEES 3060 - Licenses and Fees 520,000.00 410,000.00 410,000.00327,853.80 446,548.32 410,000.00 520,000.00 410,000.00 410,000.00Category: 306 - LICENSES AND FEES Total:327,853.80 446,548.32 410,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 21,000.00 24,000.00 24,000.0012,366.83 24,204.24 24,000.00 21,000.00 24,000.00 24,000.00Category: 310 - MISCELLANEOUS REVENUES Total:12,366.83 24,204.24 24,000.00 Category: 312 - CHARGES FOR SERVICES 3120 - Charges for Services 8,999,000.00 9,420,000.00 9,420,000.003,277,190.90 4,305,101.49 9,420,000.00 8,999,000.00 9,420,000.00 9,420,000.00Category: 312 - CHARGES FOR SERVICES Total:3,277,190.90 4,305,101.49 9,420,000.00 Category: 344 - PROCEEDS SALE OF CAPITAL ASSETS 3440 - Proceeds from Sale of Capital Assets 0.00 0.00 0.002,000.00 0.00 0.00 0.00 0.00 0.00Category: 344 - PROCEEDS SALE OF CAPITAL ASSETS Tota…2,000.00 0.00 0.00 10,008,458.00 10,878,520.00 10,878,520.00Revenue Total:4,588,979.50 5,228,312.22 10,878,520.00 10,008,458.00 10,878,520.00 10,878,520.00Department: 680 - Engineering Resources Total:4,588,979.50 5,228,312.22 10,878,520.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 167 of 235 Budget Document - Support Services For 2021-23 6/25/2021 3:56:22 PM Page 7 of 11 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 681 - Engineering Mgmt Services Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 951,000.00 1,180,000.00 1,180,000.00410,009.73 525,249.96 1,180,000.00 4112 - Part-time salaries 34,000.00 37,000.00 37,000.0015,616.67 15,859.71 37,000.00 4113 - Overtime Salaries 2,000.00 4,000.00 4,000.000.00 0.00 4,000.00 4114 - Special Pay 12,000.00 12,000.00 12,000.005,452.20 36,554.12 12,000.00 4121 - Payroll Taxes 81,000.00 104,000.00 104,000.0037,982.31 49,386.55 104,000.00 4122 - PERS 285,000.00 370,000.00 370,000.00121,550.17 170,109.55 370,000.00 4123 - Health Insurance 252,000.00 260,000.00 260,000.0091,831.67 110,642.37 260,000.00 4124 - Other Benefits 22,000.00 27,000.00 27,000.007,501.67 8,637.77 27,000.00 1,639,000.00 1,994,000.00 1,994,000.00Category: 410 - PERSONNEL SERVICES Total:689,944.42 916,440.03 1,994,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 14,000.00 14,000.00 14,000.004,709.12 3,689.86 14,000.00 4220 - Printing, Binding and Postage 34,000.00 34,000.00 34,000.0015,504.24 9,289.14 34,000.00 4270 - Uniforms and Safety Materials 0.00 2,000.00 2,000.000.00 0.00 2,000.00 4290 - Other Materials and Supplies 12,000.00 12,000.00 12,000.002,134.13 2,010.31 12,000.00 4310 - Professional & Technical Svcs 113,000.00 168,000.00 168,000.00169,583.09 31,296.51 168,000.00 4320 - Development and Training 32,000.00 26,000.00 26,000.007,372.91 9,478.60 26,000.00 4350 - Other Purchased Services 6,000.00 4,000.00 4,000.00643.82 596.02 4,000.00 4370 - Repairs and Maintenance 2,000.00 2,000.00 2,000.00660.32 195.78 2,000.00 4380 - Internal Fees for Service 411,000.00 484,000.00 484,000.00148,000.00 153,000.00 484,000.00 4390 - Miscellaneous Charges 42,000.00 42,000.00 42,000.007,432.58 2,264.52 42,000.00 666,000.00 788,000.00 788,000.00Category: 420 - MATERIALS & SERVICES Total:356,040.21 211,820.74 788,000.00 Category: 490 - CONTINGENCY 4900 - Contingency 273,458.00 534,520.00 534,520.000.00 0.00 534,520.00 273,458.00 534,520.00 534,520.00Category: 490 - CONTINGENCY Total:0.00 0.00 534,520.00 2,578,458.00 3,316,520.00 3,316,520.00Expense Total:1,045,984.63 1,128,260.77 3,316,520.00 2,578,458.00 3,316,520.00 3,316,520.00Department: 681 - Engineering Mgmt Services Total:1,045,984.63 1,128,260.77 3,316,520.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 168 of 235 Budget Document - Support Services For 2021-23 6/25/2021 3:56:22 PM Page 8 of 11 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 682 - Construction Services Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 2,259,000.00 2,763,000.00 2,763,000.001,013,720.24 1,144,260.86 2,763,000.00 4112 - Part-time salaries 30,000.00 29,000.00 29,000.0039,043.45 0.00 29,000.00 4113 - Overtime Salaries 47,000.00 55,000.00 55,000.0014,641.69 31,086.03 55,000.00 4114 - Special Pay 4,000.00 4,000.00 4,000.00470.66 9,693.71 4,000.00 4121 - Payroll Taxes 196,000.00 242,000.00 242,000.0088,554.48 98,355.94 242,000.00 4122 - PERS 646,000.00 831,000.00 831,000.00252,860.58 277,244.59 831,000.00 4123 - Health Insurance 585,000.00 573,000.00 573,000.00239,651.24 259,393.01 573,000.00 4124 - Other Benefits 51,000.00 63,000.00 63,000.0022,850.17 24,961.35 63,000.00 3,818,000.00 4,560,000.00 4,560,000.00Category: 410 - PERSONNEL SERVICES Total:1,671,792.51 1,844,995.49 4,560,000.00 Category: 420 - MATERIALS & SERVICES 4270 - Uniforms and Safety Materials 6,000.00 6,000.00 6,000.001,232.29 744.31 6,000.00 4280 - Small Tools and Supplies 2,000.00 2,000.00 2,000.00417.97 1,392.48 2,000.00 4290 - Other Materials and Supplies 12,000.00 12,000.00 12,000.003,470.75 2,539.64 12,000.00 4310 - Professional & Technical Svcs 270,000.00 332,000.00 332,000.00121,096.67 100,245.12 332,000.00 4320 - Development and Training 39,000.00 36,000.00 36,000.006,974.91 12,583.65 36,000.00 4350 - Other Purchased Services 17,000.00 24,000.00 24,000.008,633.17 10,348.90 24,000.00 4370 - Repairs and Maintenance 38,000.00 32,000.00 32,000.0010,931.51 8,021.16 32,000.00 4380 - Internal Fees for Service 512,000.00 602,000.00 602,000.00204,000.00 208,000.00 602,000.00 4390 - Miscellaneous Charges 8,000.00 8,000.00 8,000.003,784.96 2,913.00 8,000.00 904,000.00 1,054,000.00 1,054,000.00Category: 420 - MATERIALS & SERVICES Total:360,542.23 346,788.26 1,054,000.00 Category: 480 - CAPITAL OUTLAY 4850 - Vehicles & Equipment 70,000.00 40,000.00 40,000.0026,118.39 33,212.51 40,000.00 70,000.00 40,000.00 40,000.00Category: 480 - CAPITAL OUTLAY Total:26,118.39 33,212.51 40,000.00 4,792,000.00 5,654,000.00 5,654,000.00Expense Total:2,058,453.13 2,224,996.26 5,654,000.00 4,792,000.00 5,654,000.00 5,654,000.00Department: 682 - Construction Services Total:2,058,453.13 2,224,996.26 5,654,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 169 of 235 Budget Document - Support Services For 2021-23 6/25/2021 3:56:22 PM Page 9 of 11 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 683 - Planning & Information Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 764,000.00 735,000.00 735,000.00390,549.96 339,351.66 735,000.00 4112 - Part-time salaries 50,000.00 0.00 0.0040,372.23 37,059.34 0.00 4113 - Overtime Salaries 4,000.00 4,000.00 4,000.00682.36 148.20 4,000.00 4114 - Special Pay 16,000.00 16,000.00 16,000.003,549.60 21,721.79 16,000.00 4121 - Payroll Taxes 69,000.00 64,000.00 64,000.0035,932.57 32,998.61 64,000.00 4122 - PERS 221,000.00 221,000.00 221,000.0091,611.90 89,681.30 221,000.00 4123 - Health Insurance 172,000.00 165,000.00 165,000.00106,222.87 76,297.89 165,000.00 4124 - Other Benefits 18,000.00 16,000.00 16,000.0010,687.86 11,500.80 16,000.00 1,314,000.00 1,221,000.00 1,221,000.00Category: 410 - PERSONNEL SERVICES Total:679,609.35 608,759.59 1,221,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 6,000.00 6,000.00 6,000.00520.76 568.94 6,000.00 4220 - Printing, Binding and Postage 18,000.00 14,000.00 14,000.005,588.93 4,070.75 14,000.00 4270 - Uniforms and Safety Materials 4,000.00 4,000.00 4,000.00602.32 448.87 4,000.00 4280 - Small Tools and Supplies 2,000.00 2,000.00 2,000.00197.05 1,017.90 2,000.00 4290 - Other Materials and Supplies 32,000.00 32,000.00 32,000.001,657.60 1,139.60 32,000.00 4310 - Professional & Technical Svcs 25,000.00 26,000.00 26,000.001,400.00 5,000.00 26,000.00 4320 - Development and Training 14,000.00 14,000.00 14,000.003,527.40 1,141.76 14,000.00 4350 - Other Purchased Services 6,000.00 4,000.00 4,000.002,156.66 1,775.15 4,000.00 4370 - Repairs and Maintenance 52,000.00 68,000.00 68,000.0025,297.23 26,618.00 68,000.00 4380 - Internal Fees for Service 189,000.00 183,000.00 183,000.0090,000.00 94,000.00 183,000.00 4390 - Miscellaneous Charges 2,000.00 2,000.00 2,000.000.00 39.74 2,000.00 350,000.00 355,000.00 355,000.00Category: 420 - MATERIALS & SERVICES Total:130,947.95 135,820.71 355,000.00 Category: 480 - CAPITAL OUTLAY 4850 - Vehicles & Equipment 0.00 20,000.00 20,000.0047,792.41 0.00 20,000.00 0.00 20,000.00 20,000.00Category: 480 - CAPITAL OUTLAY Total:47,792.41 0.00 20,000.00 1,664,000.00 1,596,000.00 1,596,000.00Expense Total:858,349.71 744,580.30 1,596,000.00 1,664,000.00 1,596,000.00 1,596,000.00Department: 683 - Planning & Information Total:858,349.71 744,580.30 1,596,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 170 of 235 Budget Document - Support Services For 2021-23 6/25/2021 3:56:22 PM Page 10 of 11 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 684 - Boones Ferry Road Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 554,000.00 174,000.00 174,000.0090,501.81 140,834.40 174,000.00 4113 - Overtime Salaries 8,000.00 2,000.00 2,000.001,494.60 0.00 2,000.00 4121 - Payroll Taxes 48,000.00 15,000.00 15,000.007,695.89 11,796.80 15,000.00 4122 - PERS 161,000.00 55,000.00 55,000.0027,884.12 39,470.24 55,000.00 4123 - Health Insurance 61,000.00 15,000.00 15,000.0022,810.04 37,252.61 15,000.00 4124 - Other Benefits 12,000.00 4,000.00 4,000.001,340.88 1,760.42 4,000.00 844,000.00 265,000.00 265,000.00Category: 410 - PERSONNEL SERVICES Total:151,727.34 231,114.47 265,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 2,000.00 2,000.00 2,000.00370.32 826.41 2,000.00 4290 - Other Materials and Supplies 2,000.00 2,000.00 2,000.000.00 0.00 2,000.00 4320 - Development and Training 4,000.00 4,000.00 4,000.00594.00 5,261.04 4,000.00 4380 - Internal Fees for Service 114,000.00 37,000.00 37,000.0019,000.00 21,000.00 37,000.00 4390 - Miscellaneous Charges 8,000.00 2,000.00 2,000.002,042.20 1,750.67 2,000.00 130,000.00 47,000.00 47,000.00Category: 420 - MATERIALS & SERVICES Total:22,006.52 28,838.12 47,000.00 974,000.00 312,000.00 312,000.00Expense Total:173,733.86 259,952.59 312,000.00 974,000.00 312,000.00 312,000.00Department: 684 - Boones Ferry Road Total:173,733.86 259,952.59 312,000.00 0.00 0.00 0.00Fund: 680 - ENGINEERING FUND Surplus (Deficit):452,458.17 870,522.30 0.00 0.00 0.00 0.00Report Surplus (Deficit):1,039,710.31 1,604,868.38 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 171 of 235 Information Technology 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 557,306$         495,831$         423,831$         605,077$         605,077$        605,077$        Department Revenues 1,910                507 ‐ ‐ ‐ ‐ Internal Charges for Services 1,962,000       1,962,000 4,222,000       4,162,000       4,162,000      4,162,000       Total Resources 2,521,216$     2,458,338$     4,645,831$     4,767,077$     4,767,077$    4,767,077$     Requirements Personnel Services 1,251,337$     1,342,779 3,020,000$     3,116,000$     3,116,000$    3,116,000$     Materials & Services 748,759           665,482 1,246,000       1,246,000       1,246,000      1,246,000       Capital Outlay 25,289             34,444 100,000           120,000           120,000         120,000          Department Contingency ‐ ‐  279,831           285,077           285,077         285,077          Total Requirements 2,025,385$     2,042,705$     4,645,831$     4,767,077$     4,767,077$    4,767,077$     FTE 9.5 9.5 9.5 9.5 9.5 9.5 ▪ Materials and Services includes all network hardware for data and voice, all computers and related equipment, city telephone charges, common software maintenance, purchasing all plain and specialty paper, and costs associated with centralized printing in the Copy and Mail Center. ▪ Capital Outlay is for a special purpose server, networking hardware, and associated software. ▪ Contingency carryover is set aside for continued fiber construction with Clackamas County. Budget Notes Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 172 of 235 Budget Document - Support Services For 2021-23 6/25/2021 3:45:38 PM Page 7 of 11 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 121 - Information Technology Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 423,831.00 605,077.00 605,077.00557,305.94 495,831.07 605,077.00 423,831.00 605,077.00 605,077.00Category: 302 - BEGINNING FUND BALANCES Total:557,305.94 495,831.07 605,077.00 Category: 305 - INTERGOVERNMENTAL 3050 - Intergovernmental 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00Category: 305 - INTERGOVERNMENTAL Total:0.00 0.00 0.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 0.00 0.00 0.001,910.00 507.14 0.00 0.00 0.00 0.00Category: 310 - MISCELLANEOUS REVENUES Total:1,910.00 507.14 0.00 Category: 312 - CHARGES FOR SERVICES 3120 - Charges for Services 4,222,000.00 4,162,000.00 4,162,000.001,962,000.00 1,962,000.00 4,162,000.00 4,222,000.00 4,162,000.00 4,162,000.00Category: 312 - CHARGES FOR SERVICES Total:1,962,000.00 1,962,000.00 4,162,000.00 4,645,831.00 4,767,077.00 4,767,077.00Revenue Total:2,521,215.94 2,458,338.21 4,767,077.00 Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 1,810,000.00 1,865,000.00 1,865,000.00747,918.91 794,211.10 1,865,000.00 4112 - Part-time salaries 0.00 0.00 0.00321.96 13,952.40 0.00 4113 - Overtime Salaries 2,000.00 16,000.00 16,000.004,793.21 1,604.06 16,000.00 4114 - Special Pay 6,000.00 28,000.00 28,000.0017,689.88 28,629.45 28,000.00 4121 - Payroll Taxes 153,000.00 161,000.00 161,000.0065,136.76 70,906.76 161,000.00 4122 - PERS 540,000.00 564,000.00 564,000.00202,088.00 219,736.61 564,000.00 4123 - Health Insurance 444,000.00 415,000.00 415,000.00175,796.72 177,017.92 415,000.00 4124 - Other Benefits 65,000.00 67,000.00 67,000.0037,591.43 36,721.40 67,000.00 3,020,000.00 3,116,000.00 3,116,000.00Category: 410 - PERSONNEL SERVICES Total:1,251,336.87 1,342,779.70 3,116,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 52,000.00 52,000.00 52,000.0012,593.08 20,035.59 52,000.00 4220 - Printing, Binding and Postage 78,000.00 78,000.00 78,000.0025,241.38 36,237.13 78,000.00 4290 - Other Materials and Supplies 320,000.00 320,000.00 320,000.00257,861.21 194,525.29 320,000.00 4310 - Professional & Technical Svcs 332,000.00 332,000.00 332,000.00103,202.93 238,179.76 332,000.00 4320 - Development and Training 30,000.00 30,000.00 30,000.006,806.74 9,570.12 30,000.00 4350 - Other Purchased Services 366,000.00 366,000.00 366,000.00136,510.53 126,904.08 366,000.00 4370 - Repairs and Maintenance 68,000.00 68,000.00 68,000.00206,543.08 40,029.92 68,000.00 1,246,000.00 1,246,000.00 1,246,000.00Category: 420 - MATERIALS & SERVICES Total:748,758.95 665,481.89 1,246,000.00 Category: 480 - CAPITAL OUTLAY 4850 - Vehicles & Equipment 100,000.00 120,000.00 120,000.0025,289.05 34,443.74 120,000.00 100,000.00 120,000.00 120,000.00Category: 480 - CAPITAL OUTLAY Total:25,289.05 34,443.74 120,000.00 Category: 490 - CONTINGENCY 4909 - Department Contingency 279,831.00 285,077.00 285,077.000.00 0.00 285,077.00 279,831.00 285,077.00 285,077.00Category: 490 - CONTINGENCY Total:0.00 0.00 285,077.00 4,645,831.00 4,767,077.00 4,767,077.00Expense Total:2,025,384.87 2,042,705.33 4,767,077.00 0.00 0.00 0.00Department: 121 - Information Technology Surplus (Defi…495,831.07 415,632.88 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 173 of 235 Public Works Support Services 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 814,686$        587,252$        588,252$        527,180$        527,180$    527,180$          Department Revenues 38,947             42,977             49,000             52,000 52,000 52,000  Internal Charges for Services 1,971,000       2,042,000       3,579,000       3,720,000       3,720,000   3,720,000         Proceeds Sale of Capital Assets 2,850               24,531             ‐ ‐ ‐ ‐  Total Resources 2,827,483$     2,696,760$     4,216,252$     4,299,180$     4,299,180$ 4,299,180$      Requirements Personnel Services 988,595$        1,209,230$     2,570,000$     2,700,000$     2,700,000$ 2,700,000$      Materials & Services 570,848           485,154           1,089,000       945,000           945,000       945,000            Internal Fees for Services 197,000           201,000           366,000           429,000           429,000       429,000            Capital Outlay 483,788           67,030             130,000           146,000           146,000       146,000            Contingency ‐ ‐ 61,252             79,180             79,180         79,180              Unappropriated End Balance 587,252           734,346           ‐ ‐ ‐ ‐  Total Requirements 2,827,483$     2,696,760$     4,216,252$     4,299,180$     4,299,180$ 4,299,180$      FTE 10 10 9.5 9.5 9.5 9.5 ▪Department revenue includes fuel usage reimbursement from the School District, investment income, and sundry income. ▪Internal fees for service is the department's cost share for administrative support services. ▪Materials and Services includes an agreement with Clackamas County to maintain all traffic signals and associated appurtenances; and funding for second phase of Computerized Maintenance Management System (CMMS) software implementation and technology upgrades for paperless workflow. Budget Notes Adopted 2021‐23 Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 174 of 235 6/25/2021 3:56:22 PM Page 1 of 11 Budget Document - Support Services CITY OF LAKE OSWEGO Group Summary For 2021-23 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 670 - PUBLIC WORKS SUPPORT SERVICES FUND Department: 670 - Public Works Support Services Resou… Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 575,252.00 507,876.00 507,876.00802,952.20 573,844.89 507,876.00 575,252.00 507,876.00 507,876.00Category: 302 - BEGINNING FUND BALANCES Total:802,952.20 573,844.89 507,876.00 Category: 305 - INTERGOVERNMENTAL 3050 - Intergovernmental 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00Category: 305 - INTERGOVERNMENTAL Total:0.00 0.00 0.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 17,000.00 12,000.00 12,000.0021,036.34 25,347.15 12,000.00 17,000.00 12,000.00 12,000.00Category: 310 - MISCELLANEOUS REVENUES Total:21,036.34 25,347.15 12,000.00 Category: 312 - CHARGES FOR SERVICES 3120 - Charges for Services 1,977,000.00 2,078,000.00 2,078,000.001,001,000.00 1,046,000.00 2,078,000.00 1,977,000.00 2,078,000.00 2,078,000.00Category: 312 - CHARGES FOR SERVICES Total:1,001,000.00 1,046,000.00 2,078,000.00 Category: 344 - PROCEEDS SALE OF CAPITAL ASSETS 3440 - Proceeds from Sale of Capital Assets 0.00 0.00 0.002,850.00 24,530.88 0.00 0.00 0.00 0.00Category: 344 - PROCEEDS SALE OF CAPITAL ASSETS Tota…2,850.00 24,530.88 0.00 2,569,252.00 2,597,876.00 2,597,876.00Revenue Total:1,827,838.54 1,669,722.92 2,597,876.00 2,569,252.00 2,597,876.00 2,597,876.00Department: 670 - Public Works Support Services Resou…1,827,838.54 1,669,722.92 2,597,876.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 175 of 235 Budget Document - Support Services For 2021-23 6/25/2021 3:56:22 PM Page 2 of 11 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 671 - PW Support - Mgmt Services Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 886,000.00 971,000.00 971,000.00341,321.59 441,254.80 971,000.00 4112 - Part-time salaries 4,000.00 0.00 0.003,771.24 0.00 0.00 4113 - Overtime Salaries 2,000.00 2,000.00 2,000.001,785.72 1,928.95 2,000.00 4114 - Special Pay 2,000.00 2,000.00 2,000.005,081.68 1,034.76 2,000.00 4121 - Payroll Taxes 75,000.00 83,000.00 83,000.0030,520.02 38,169.35 83,000.00 4122 - PERS 226,000.00 264,000.00 264,000.0076,586.60 102,726.65 264,000.00 4123 - Health Insurance 245,000.00 233,000.00 233,000.00101,504.28 116,676.84 233,000.00 4124 - Other Benefits 19,000.00 21,000.00 21,000.007,693.36 10,020.78 21,000.00 1,459,000.00 1,576,000.00 1,576,000.00Category: 410 - PERSONNEL SERVICES Total:568,264.49 711,812.13 1,576,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 20,000.00 20,000.00 20,000.0018,443.62 8,223.22 20,000.00 4220 - Printing, Binding and Postage 2,000.00 2,000.00 2,000.001,014.83 227.66 2,000.00 4270 - Uniforms and Safety Materials 2,000.00 2,000.00 2,000.00618.47 657.48 2,000.00 4290 - Other Materials and Supplies 31,000.00 14,000.00 14,000.0047,169.13 77,567.45 14,000.00 4310 - Professional & Technical Svcs 154,000.00 65,000.00 65,000.00177,071.23 98,110.61 65,000.00 4320 - Development and Training 30,000.00 42,000.00 42,000.006,517.77 11,711.35 42,000.00 4350 - Other Purchased Services 59,000.00 60,000.00 60,000.0025,651.28 3,896.20 60,000.00 4370 - Repairs and Maintenance 254,000.00 260,000.00 260,000.00111,847.24 118,251.05 260,000.00 4380 - Internal Fees for Service 239,000.00 309,000.00 309,000.00140,000.00 143,000.00 309,000.00 4390 - Miscellaneous Charges 10,000.00 20,000.00 20,000.0058,281.04 14,601.82 20,000.00 801,000.00 794,000.00 794,000.00Category: 420 - MATERIALS & SERVICES Total:586,614.61 476,246.84 794,000.00 Category: 480 - CAPITAL OUTLAY 4810 - Capital and Improvements 0.00 110,000.00 110,000.00408,087.95 0.00 110,000.00 4850 - Vehicles & Equipment 0.00 0.00 0.000.00 0.00 0.00 0.00 110,000.00 110,000.00Category: 480 - CAPITAL OUTLAY Total:408,087.95 0.00 110,000.00 Category: 490 - CONTINGENCY 4900 - Contingency 61,252.00 79,180.00 79,180.000.00 0.00 79,180.00 61,252.00 79,180.00 79,180.00Category: 490 - CONTINGENCY Total:0.00 0.00 79,180.00 2,321,252.00 2,559,180.00 2,559,180.00Expense Total:1,562,967.05 1,188,058.97 2,559,180.00 2,321,252.00 2,559,180.00 2,559,180.00Department: 671 - PW Support - Mgmt Services Total:1,562,967.05 1,188,058.97 2,559,180.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 176 of 235 Budget Document - Support Services For 2021-23 6/25/2021 3:56:22 PM Page 3 of 11 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 672 - Electronics Division Revenue Category: 312 - CHARGES FOR SERVICES 3120 - Charges for Services 376,000.00 300,000.00 300,000.00238,000.00 242,000.00 300,000.00 376,000.00 300,000.00 300,000.00Category: 312 - CHARGES FOR SERVICES Total:238,000.00 242,000.00 300,000.00 376,000.00 300,000.00 300,000.00Revenue Total:238,000.00 242,000.00 300,000.00 Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 177,000.00 188,000.00 188,000.0059,555.94 84,750.68 188,000.00 4113 - Overtime Salaries 6,000.00 6,000.00 6,000.000.00 947.45 6,000.00 4114 - Special Pay 4,000.00 4,000.00 4,000.000.00 3,260.00 4,000.00 4121 - Payroll Taxes 16,000.00 17,000.00 17,000.004,899.38 7,307.32 17,000.00 4122 - PERS 47,000.00 54,000.00 54,000.002,107.71 17,585.50 54,000.00 4123 - Health Insurance 40,000.00 41,000.00 41,000.0010,673.36 17,735.04 41,000.00 4124 - Other Benefits 6,000.00 6,000.00 6,000.001,219.17 1,448.52 6,000.00 296,000.00 316,000.00 316,000.00Category: 410 - PERSONNEL SERVICES Total:78,455.56 133,034.51 316,000.00 Category: 420 - MATERIALS & SERVICES 4270 - Uniforms and Safety Materials 2,000.00 2,000.00 2,000.00862.92 253.79 2,000.00 4280 - Small Tools and Supplies 24,000.00 12,000.00 12,000.002,222.53 4,206.95 12,000.00 4310 - Professional & Technical Svcs 2,000.00 0.00 0.00349.68 349.68 0.00 4320 - Development and Training 8,000.00 6,000.00 6,000.000.00 1,339.42 6,000.00 4350 - Other Purchased Services 2,000.00 2,000.00 2,000.00825.76 622.62 2,000.00 4370 - Repairs and Maintenance 17,000.00 7,000.00 7,000.007,045.37 2,682.00 7,000.00 4380 - Internal Fees for Service 34,000.00 29,000.00 29,000.0012,000.00 12,000.00 29,000.00 89,000.00 58,000.00 58,000.00Category: 420 - MATERIALS & SERVICES Total:23,306.26 21,454.46 58,000.00 Category: 480 - CAPITAL OUTLAY 4850 - Vehicles & Equipment 130,000.00 0.00 0.000.00 0.00 0.00 130,000.00 0.00 0.00Category: 480 - CAPITAL OUTLAY Total:0.00 0.00 0.00 515,000.00 374,000.00 374,000.00Expense Total:101,761.82 154,488.97 374,000.00 -139,000.00 -74,000.00 -74,000.00Department: 672 - Electronics Division Surplus (Deficit):136,238.18 87,511.03 -74,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 177 of 235 Budget Document - Support Services For 2021-23 6/25/2021 3:56:22 PM Page 4 of 11 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 673 - Motor Pool Services Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 13,000.00 19,304.00 19,304.0011,733.48 13,407.25 19,304.00 13,000.00 19,304.00 19,304.00Category: 302 - BEGINNING FUND BALANCES Total:11,733.48 13,407.25 19,304.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 32,000.00 40,000.00 40,000.0017,911.38 17,629.96 40,000.00 32,000.00 40,000.00 40,000.00Category: 310 - MISCELLANEOUS REVENUES Total:17,911.38 17,629.96 40,000.00 Category: 312 - CHARGES FOR SERVICES 3120 - Charges for Services 632,000.00 754,000.00 754,000.00484,000.00 503,000.00 754,000.00 632,000.00 754,000.00 754,000.00Category: 312 - CHARGES FOR SERVICES Total:484,000.00 503,000.00 754,000.00 677,000.00 813,304.00 813,304.00Revenue Total:513,644.86 534,037.21 813,304.00 Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 284,000.00 279,000.00 279,000.00126,982.83 135,140.05 279,000.00 4112 - Part-time salaries 0.00 0.00 0.000.00 0.00 0.00 4113 - Overtime Salaries 12,000.00 12,000.00 12,000.00340.62 1,774.22 12,000.00 4114 - Special Pay 8,000.00 8,000.00 8,000.000.00 5,398.40 8,000.00 4121 - Payroll Taxes 26,000.00 25,000.00 25,000.0010,197.11 11,466.61 25,000.00 4122 - PERS 91,000.00 92,000.00 92,000.0033,033.14 36,971.45 92,000.00 4123 - Health Insurance 93,000.00 82,000.00 82,000.0041,464.32 40,968.36 82,000.00 4124 - Other Benefits 11,000.00 11,000.00 11,000.006,335.29 4,750.24 11,000.00 525,000.00 509,000.00 509,000.00Category: 410 - PERSONNEL SERVICES Total:218,353.31 236,469.33 509,000.00 Category: 420 - MATERIALS & SERVICES 4270 - Uniforms and Safety Materials 16,000.00 6,000.00 6,000.002,441.45 1,327.22 6,000.00 4280 - Small Tools and Supplies 35,000.00 25,000.00 25,000.0025,795.28 6,447.07 25,000.00 4310 - Professional & Technical Svcs 32,000.00 22,000.00 22,000.0010,502.20 12,460.10 22,000.00 4320 - Development and Training 22,000.00 8,000.00 8,000.002,326.00 6,247.68 8,000.00 4350 - Other Purchased Services 4,000.00 4,000.00 4,000.00518.62 1,245.24 4,000.00 4370 - Repairs and Maintenance 91,000.00 86,000.00 86,000.00-23,119.73 19,956.20 86,000.00 4380 - Internal Fees for Service 62,000.00 51,000.00 51,000.0029,000.00 30,000.00 51,000.00 262,000.00 202,000.00 202,000.00Category: 420 - MATERIALS & SERVICES Total:47,463.82 77,683.51 202,000.00 Category: 480 - CAPITAL OUTLAY 4850 - Vehicles & Equipment 0.00 36,000.00 36,000.0075,700.00 67,030.00 36,000.00 0.00 36,000.00 36,000.00Category: 480 - CAPITAL OUTLAY Total:75,700.00 67,030.00 36,000.00 787,000.00 747,000.00 747,000.00Expense Total:341,517.13 381,182.84 747,000.00 -110,000.00 66,304.00 66,304.00Department: 673 - Motor Pool Services Surplus (Deficit):172,127.73 152,854.37 66,304.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 178 of 235 Budget Document - Support Services For 2021-23 6/25/2021 3:56:22 PM Page 5 of 11 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 674 - City Beautification Revenue Category: 312 - CHARGES FOR SERVICES 3120 - Charges for Services 594,000.00 588,000.00 588,000.00248,000.00 251,000.00 588,000.00 594,000.00 588,000.00 588,000.00Category: 312 - CHARGES FOR SERVICES Total:248,000.00 251,000.00 588,000.00 594,000.00 588,000.00 588,000.00Revenue Total:248,000.00 251,000.00 588,000.00 Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 159,000.00 168,000.00 168,000.0071,995.03 75,890.96 168,000.00 4113 - Overtime Salaries 4,000.00 4,000.00 4,000.00263.18 218.94 4,000.00 4114 - Special Pay 2,000.00 2,000.00 2,000.000.00 0.00 2,000.00 4121 - Payroll Taxes 14,000.00 14,000.00 14,000.005,814.28 6,124.16 14,000.00 4122 - PERS 57,000.00 61,000.00 61,000.0021,934.12 23,103.64 61,000.00 4123 - Health Insurance 46,000.00 42,000.00 42,000.0021,389.28 20,856.24 42,000.00 4124 - Other Benefits 8,000.00 8,000.00 8,000.002,126.10 1,720.56 8,000.00 290,000.00 299,000.00 299,000.00Category: 410 - PERSONNEL SERVICES Total:123,521.99 127,914.50 299,000.00 Category: 420 - MATERIALS & SERVICES 4270 - Uniforms and Safety Materials 2,000.00 2,000.00 2,000.00413.41 571.82 2,000.00 4280 - Small Tools and Supplies 6,000.00 6,000.00 6,000.003,824.21 2,837.29 6,000.00 4310 - Professional & Technical Svcs 48,000.00 49,000.00 49,000.0027,979.33 19,852.19 49,000.00 4320 - Development and Training 2,000.00 2,000.00 2,000.00942.98 450.00 2,000.00 4350 - Other Purchased Services 2,000.00 2,000.00 2,000.00368.47 1,276.07 2,000.00 4370 - Repairs and Maintenance 212,000.00 219,000.00 219,000.0060,934.87 69,781.40 219,000.00 4380 - Internal Fees for Service 31,000.00 40,000.00 40,000.0016,000.00 16,000.00 40,000.00 303,000.00 320,000.00 320,000.00Category: 420 - MATERIALS & SERVICES Total:110,463.27 110,768.77 320,000.00 593,000.00 619,000.00 619,000.00Expense Total:233,985.26 238,683.27 619,000.00 1,000.00 -31,000.00 -31,000.00Department: 674 - City Beautification Surplus (Deficit):14,014.74 12,316.73 -31,000.00 0.00 0.00 0.00Fund: 670 - PUBLIC WORKS SUPPORT SERVICES FUND Su…587,252.14 734,346.08 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 179 of 235 Finance 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 413,251$        506,418$        150,418$        309,104$         309,104$       309,104$         Department Revenues 484,703           492,365 925,000           778,000           778,000         778,000           Internal Charges for Services 1,236,000       1,294,000 3,044,000       3,177,000        3,177,000      3,177,000       Total Resources 2,133,954$     2,292,783$     4,119,418$     4,264,104$      4,264,104$    4,264,104$     Requirements Personnel Services 1,249,886$     1,328,711$     2,997,000$     3,078,000$      3,078,000$    3,078,000$     Materials & Services 377,650           405,825 972,000           1,016,000        1,016,000      1,016,000       Department Contingency ‐ ‐ 150,418           170,104           170,104         170,104           Total Requirements 1,627,536$     1,734,536$     4,119,418$     4,264,104$      4,264,104$    4,264,104$     FTE 10.1 10.1 10.5 10.5 10.5 10.5 2018‐19 2019‐20 2020‐21 EST Passport Applications 3,254 2,630 300 Business Licenses Renewed/Issued 2,158 2,233 2,220 General Obligation Bond rating AAA AAA AAA Receive unmodified audit opinion and  GFOA award Yes Yes Yes Number of utility accounts per utility  billing employee 6,812 6,836 6,880 ▪The Finance Department issues business and dog licenses, passports, and performs lien searches. ▪Carryover set aside for digitalizing financial records, software enhancements, and oncall professional services. ▪Revenue from passport applications decreased, due to COVID/City Hall closure. Key Performance Indicators Budget Notes Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 180 of 235 Budget Document - Support Services For 2021-23 6/25/2021 3:45:38 PM Page 6 of 11 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 117 - Finance Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 150,418.00 309,104.00 309,104.00413,250.72 506,417.58 309,104.00 150,418.00 309,104.00 309,104.00Category: 302 - BEGINNING FUND BALANCES Total:413,250.72 506,417.58 309,104.00 Category: 305 - INTERGOVERNMENTAL 3050 - Intergovernmental 74,000.00 70,000.00 70,000.0037,876.03 37,772.13 70,000.00 74,000.00 70,000.00 70,000.00Category: 305 - INTERGOVERNMENTAL Total:37,876.03 37,772.13 70,000.00 Category: 306 - LICENSES AND FEES 3060 - Licenses and Fees 851,000.00 706,000.00 706,000.00440,335.00 448,083.00 706,000.00 851,000.00 706,000.00 706,000.00Category: 306 - LICENSES AND FEES Total:440,335.00 448,083.00 706,000.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 0.00 2,000.00 2,000.006,491.77 6,510.34 2,000.00 0.00 2,000.00 2,000.00Category: 310 - MISCELLANEOUS REVENUES Total:6,491.77 6,510.34 2,000.00 Category: 312 - CHARGES FOR SERVICES 3120 - Charges for Services 3,044,000.00 3,177,000.00 3,177,000.001,236,000.00 1,294,000.00 3,177,000.00 3,044,000.00 3,177,000.00 3,177,000.00Category: 312 - CHARGES FOR SERVICES Total:1,236,000.00 1,294,000.00 3,177,000.00 4,119,418.00 4,264,104.00 4,264,104.00Revenue Total:2,133,953.52 2,292,783.05 4,264,104.00 Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 1,777,000.00 1,853,000.00 1,853,000.00743,868.37 815,203.73 1,853,000.00 4112 - Part-time salaries 0.00 0.00 0.0041,112.81 13,538.68 0.00 4113 - Overtime Salaries 8,000.00 8,000.00 8,000.00553.78 306.92 8,000.00 4114 - Special Pay 22,000.00 22,000.00 22,000.008,301.56 10,133.86 22,000.00 4121 - Payroll Taxes 152,000.00 159,000.00 159,000.0066,358.68 69,720.10 159,000.00 4122 - PERS 509,000.00 545,000.00 545,000.00180,420.89 202,355.39 545,000.00 4123 - Health Insurance 479,000.00 446,000.00 446,000.00189,551.32 197,107.66 446,000.00 4124 - Other Benefits 50,000.00 45,000.00 45,000.0019,718.50 20,344.69 45,000.00 2,997,000.00 3,078,000.00 3,078,000.00Category: 410 - PERSONNEL SERVICES Total:1,249,885.91 1,328,711.03 3,078,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 28,000.00 29,000.00 29,000.0011,571.06 8,965.06 29,000.00 4220 - Printing, Binding and Postage 58,000.00 58,000.00 58,000.0017,712.01 13,749.19 58,000.00 4290 - Other Materials and Supplies 8,000.00 8,000.00 8,000.001,058.10 1,613.68 8,000.00 4310 - Professional & Technical Svcs 614,000.00 646,000.00 646,000.00232,280.52 255,902.68 646,000.00 4320 - Development and Training 58,000.00 58,000.00 58,000.0012,682.10 12,091.88 58,000.00 4370 - Repairs and Maintenance 200,000.00 209,000.00 209,000.00100,038.71 106,550.88 209,000.00 4390 - Miscellaneous Charges 6,000.00 8,000.00 8,000.002,307.53 6,951.14 8,000.00 972,000.00 1,016,000.00 1,016,000.00Category: 420 - MATERIALS & SERVICES Total:377,650.03 405,824.51 1,016,000.00 Category: 490 - CONTINGENCY 4909 - Department Contingency 150,418.00 170,104.00 170,104.000.00 0.00 170,104.00 150,418.00 170,104.00 170,104.00Category: 490 - CONTINGENCY Total:0.00 0.00 170,104.00 4,119,418.00 4,264,104.00 4,264,104.00Expense Total:1,627,535.94 1,734,535.54 4,264,104.00 0.00 0.00 0.00Department: 117 - Finance Surplus (Deficit):506,417.58 558,247.51 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 181 of 235 City Manager's Office 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 101,649$        42,297 7,297$             213,132$        213,132$       213,132$        Department Revenues 12,274             11,132 ‐ ‐ ‐‐ General Revenues 317,000           328,000 816,000           738,000          668,000         668,000          Internal Charges for Services 1,080,000       1,134,000 2,479,000       2,999,000      2,999,000      2,999,000       Total Resources 1,510,923$     1,515,429$     3,302,297$     3,950,132$    3,880,132$    3,880,132$     Requirements Personnel Services 1,162,335$     1,224,931 2,763,000$     3,180,000$    3,180,000$    3,180,000$     Materials & Services 306,291           290,392 532,000           576,000          576,000         576,000          Department Contingency ‐ ‐ 7,297               194,132          124,132         124,132          Total Requirements 1,468,626$     1,515,323$     3,302,297$     3,950,132$    3,880,132$    3,880,132$     FTE 7.2 8.2 8.7 9.2 9.2 9.2 ▪General revenues are allocated to the City Manager's Office for staff and materials for citizen information programs and publications and maintenance and repairs of downtown amenities. ▪Personnel Services reflects an additional FTE for the diversity, equity and inclusion program. ▪Materials and Services include subscription and maintenance costs for Granicus software, HelloLO printing and postage costs, as well as ongoing costs for public notices, staff training, and general supplies. Budget Notes Annual Budgets Biennial Budgets $             $    City of Lake Oswego - 2021-23 Online Biennial Budget Page 182 of 235 6/25/2021 3:45:38 PM Page 1 of 11 Budget Document - Support Services CITY OF LAKE OSWEGO Group Summary For 2021-23 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Fund: 100 - GENERAL FUND Department: 105 - City Manager's Office Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 7,297.00 213,132.00 213,132.00101,649.46 42,296.94 213,132.00 7,297.00 213,132.00 213,132.00Category: 302 - BEGINNING FUND BALANCES Total:101,649.46 42,296.94 213,132.00 Category: 305 - INTERGOVERNMENTAL 3050 - Intergovernmental 0.00 0.00 0.008,572.88 0.00 0.00 0.00 0.00 0.00Category: 305 - INTERGOVERNMENTAL Total:8,572.88 0.00 0.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 0.00 0.00 0.003,700.75 11,131.68 0.00 0.00 0.00 0.00Category: 310 - MISCELLANEOUS REVENUES Total:3,700.75 11,131.68 0.00 Category: 311 - GENERAL REVENUE 3110 - General Revenue 816,000.00 738,000.00 668,000.00317,000.00 328,000.00 668,000.00 816,000.00 738,000.00 668,000.00Category: 311 - GENERAL REVENUE Total:317,000.00 328,000.00 668,000.00 Category: 312 - CHARGES FOR SERVICES 3120 - Charges for Services 2,479,000.00 2,999,000.00 2,999,000.001,080,000.00 1,134,000.00 2,999,000.00 2,479,000.00 2,999,000.00 2,999,000.00Category: 312 - CHARGES FOR SERVICES Total:1,080,000.00 1,134,000.00 2,999,000.00 3,302,297.00 3,950,132.00 3,880,132.00Revenue Total:1,510,923.09 1,515,428.62 3,880,132.00 Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 1,554,000.00 1,883,000.00 1,883,000.00696,690.10 701,069.95 1,883,000.00 4112 - Part-time salaries 217,000.00 116,000.00 116,000.0071,716.37 88,084.53 116,000.00 4113 - Overtime Salaries 4,000.00 4,000.00 4,000.000.00 1,262.01 4,000.00 4114 - Special Pay 14,000.00 14,000.00 14,000.005,420.92 28,909.03 14,000.00 4121 - Payroll Taxes 144,000.00 164,000.00 164,000.0061,720.37 65,164.02 164,000.00 4122 - PERS 473,000.00 603,000.00 603,000.00174,522.10 194,214.97 603,000.00 4123 - Health Insurance 317,000.00 351,000.00 351,000.00138,898.75 133,867.86 351,000.00 4124 - Other Benefits 40,000.00 45,000.00 45,000.0013,366.12 12,358.77 45,000.00 2,763,000.00 3,180,000.00 3,180,000.00Category: 410 - PERSONNEL SERVICES Total:1,162,334.73 1,224,931.14 3,180,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 10,000.00 10,000.00 10,000.005,520.63 6,960.83 10,000.00 4220 - Printing, Binding and Postage 236,000.00 236,000.00 236,000.00106,752.92 108,359.88 236,000.00 4290 - Other Materials and Supplies 10,000.00 10,000.00 10,000.002,409.40 4,533.38 10,000.00 4310 - Professional & Technical Svcs 150,000.00 172,000.00 172,000.00106,939.68 64,376.63 172,000.00 4320 - Development and Training 44,000.00 66,000.00 66,000.0030,380.83 21,305.96 66,000.00 4330 - Mandated Requirements 2,000.00 2,000.00 2,000.00-501.00 1,367.00 2,000.00 4370 - Repairs and Maintenance 8,000.00 8,000.00 8,000.000.00 3,219.81 8,000.00 4390 - Miscellaneous Charges 72,000.00 72,000.00 72,000.0054,788.96 80,268.06 72,000.00 532,000.00 576,000.00 576,000.00Category: 420 - MATERIALS & SERVICES Total:306,291.42 290,391.55 576,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 183 of 235 Budget Document - Support Services For 2021-23 6/25/2021 3:45:38 PM Page 2 of 11 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Category: 490 - CONTINGENCY 4909 - Department Contingency 7,297.00 194,132.00 124,132.000.00 0.00 124,132.00 7,297.00 194,132.00 124,132.00Category: 490 - CONTINGENCY Total:0.00 0.00 124,132.00 3,302,297.00 3,950,132.00 3,880,132.00Expense Total:1,468,626.15 1,515,322.69 3,880,132.00 0.00 0.00 0.00Department: 105 - City Manager's Office Surplus (Deficit…42,296.94 105.93 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 184 of 235 Facilities Management 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 164,979$        345,889$        135,889$        381,571$        381,571$       381,571$        Department Revenues 10,000 7,482 ‐ ‐ ‐‐ Internal Charges for Services 1,156,000 1,128,000 2,320,000       2,357,000       2,357,000      2,357,000       Transfers 450,000 ‐ ‐ ‐ ‐‐ Total Resources 1,780,979$     1,481,371$     2,455,889$     2,738,571$     2,738,571$    2,738,571$     Requirements Personnel Services 554,407$        581,837$        1,268,000$     1,283,000$     1,283,000$    1,283,000$     Materials & Services 420,683 434,313 1,032,000       1,074,000       1,074,000      1,074,000       Capital Outlay 460,000 67,692 ‐ 48,000             48,000           48,000            Department Contingency ‐ ‐ 155,889           333,571           333,571         333,571          Total Requirements 1,435,090$     1,083,842$     2,455,889$     2,738,571$     2,738,571$    2,738,571$     FTE 4.5 4.5 4.5 4.5 4.5 4.5 ▪Materials and Services includes utilities, repairs, and maintenance services for City Hall and park facilities. ▪Capital Outlay is for vehicle replacement. ▪Department Contingency is for unexpected repairs and maintenance expenses for city owned facilities. Budget Notes Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 185 of 235 Budget Document - Support Services For 2021-23 6/25/2021 3:45:38 PM Page 4 of 11 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 113 - Facilities Management Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 135,889.00 381,571.00 381,571.00164,978.94 345,888.75 381,571.00 135,889.00 381,571.00 381,571.00Category: 302 - BEGINNING FUND BALANCES Total:164,978.94 345,888.75 381,571.00 Category: 305 - INTERGOVERNMENTAL 3050 - Intergovernmental 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00Category: 305 - INTERGOVERNMENTAL Total:0.00 0.00 0.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 0.00 0.00 0.0010,000.00 7,482.30 0.00 0.00 0.00 0.00Category: 310 - MISCELLANEOUS REVENUES Total:10,000.00 7,482.30 0.00 Category: 312 - CHARGES FOR SERVICES 3120 - Charges for Services 2,320,000.00 2,357,000.00 2,357,000.001,156,000.00 1,128,000.00 2,357,000.00 2,320,000.00 2,357,000.00 2,357,000.00Category: 312 - CHARGES FOR SERVICES Total:1,156,000.00 1,128,000.00 2,357,000.00 Category: 320 - TRANSFERS 3220 - Operating Transfers 0.00 0.00 0.00450,000.00 0.00 0.00 0.00 0.00 0.00Category: 320 - TRANSFERS Total:450,000.00 0.00 0.00 2,455,889.00 2,738,571.00 2,738,571.00Revenue Total:1,780,978.94 1,481,371.05 2,738,571.00 Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 690,000.00 722,000.00 722,000.00318,617.70 338,441.23 722,000.00 4112 - Part-time salaries 0.00 0.00 0.000.00 0.00 0.00 4113 - Overtime Salaries 14,000.00 16,000.00 16,000.008,592.04 6,904.13 16,000.00 4114 - Special Pay 26,000.00 26,000.00 26,000.007,209.78 11,527.96 26,000.00 4121 - Payroll Taxes 63,000.00 65,000.00 65,000.0027,708.24 29,552.91 65,000.00 4122 - PERS 215,000.00 222,000.00 222,000.0080,869.52 91,788.84 222,000.00 4123 - Health Insurance 218,000.00 188,000.00 188,000.0095,511.93 91,873.03 188,000.00 4124 - Other Benefits 42,000.00 44,000.00 44,000.0015,897.60 11,748.92 44,000.00 1,268,000.00 1,283,000.00 1,283,000.00Category: 410 - PERSONNEL SERVICES Total:554,406.81 581,837.02 1,283,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 2,000.00 2,000.00 2,000.00128.16 643.07 2,000.00 4220 - Printing, Binding and Postage 2,000.00 2,000.00 2,000.00292.23 969.85 2,000.00 4270 - Uniforms and Safety Materials 2,000.00 2,000.00 2,000.00991.29 1,117.94 2,000.00 4290 - Other Materials and Supplies 6,000.00 6,000.00 6,000.007,628.26 4,826.73 6,000.00 4310 - Professional & Technical Svcs 32,000.00 42,000.00 42,000.004,837.86 349.20 42,000.00 4320 - Development and Training 20,000.00 20,000.00 20,000.007,451.03 9,665.39 20,000.00 4340 - Merchandise & Svcs for Resale 2,000.00 0.00 0.000.00 0.00 0.00 4350 - Other Purchased Services 6,000.00 6,000.00 6,000.003,874.52 3,466.81 6,000.00 4370 - Repairs and Maintenance 956,000.00 990,000.00 990,000.00394,882.36 411,951.15 990,000.00 4390 - Miscellaneous Charges 4,000.00 4,000.00 4,000.00597.67 1,323.32 4,000.00 1,032,000.00 1,074,000.00 1,074,000.00Category: 420 - MATERIALS & SERVICES Total:420,683.38 434,313.46 1,074,000.00 Category: 480 - CAPITAL OUTLAY 4810 - Capital and Improvements 0.00 0.00 0.00460,000.00 0.00 0.00 4850 - Vehicles & Equipment 0.00 48,000.00 48,000.000.00 67,691.95 48,000.00 0.00 48,000.00 48,000.00Category: 480 - CAPITAL OUTLAY Total:460,000.00 67,691.95 48,000.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 186 of 235 Budget Document - Support Services For 2021-23 6/25/2021 3:45:38 PM Page 5 of 11 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Category: 490 - CONTINGENCY 4909 - Department Contingency 155,889.00 333,571.00 333,571.000.00 0.00 333,571.00 155,889.00 333,571.00 333,571.00Category: 490 - CONTINGENCY Total:0.00 0.00 333,571.00 2,455,889.00 2,738,571.00 2,738,571.00Expense Total:1,435,090.19 1,083,842.43 2,738,571.00 0.00 0.00 0.00Department: 113 - Facilities Management Surplus (Defici…345,888.75 397,528.62 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 187 of 235 City Attorney's Office 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 103,839$        131,748$        100,748$        136,625$        136,625$         136,625$          Internal Charges for Services 746,000           777,000           1,655,000       1,720,000       1,720,000        1,720,000         Total Resources 849,839$        908,748$        1,755,748$     1,856,625$     1,856,625$     1,856,625$      Requirements Personnel Services 653,956$        684,265$        1,495,000$     1,554,000$     1,554,000$     1,554,000$      Materials & Services 64,135             63,609 160,000           166,000           166,000           166,000            Department Contingency ‐ ‐ 100,748           136,625           136,625           136,625            Total Requirements 718,091$        747,874$        1,755,748$     1,856,625$     1,856,625$     1,856,625$      FTE 444444 ▪Personnel includes the City Attorney, Deputy City Attorney, and support staff. ▪Materials & Services includes prosecuting attorney contract, litigation not covered by City insurance, and legal research. ▪Contingency includes risk management funds and set aside for anticipated Civic Center charges. Annual Budgets Biennial Budgets Budget Notes City of Lake Oswego - 2021-23 Online Biennial Budget Page 188 of 235 Budget Document - Support Services For 2021-23 6/25/2021 3:45:38 PM Page 8 of 11 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 125 - City Attorney's Office Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 100,748.00 136,625.00 136,625.00103,839.63 131,748.47 136,625.00 100,748.00 136,625.00 136,625.00Category: 302 - BEGINNING FUND BALANCES Total:103,839.63 131,748.47 136,625.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00Category: 310 - MISCELLANEOUS REVENUES Total:0.00 0.00 0.00 Category: 312 - CHARGES FOR SERVICES 3120 - Charges for Services 1,655,000.00 1,720,000.00 1,720,000.00746,000.00 777,000.00 1,720,000.00 1,655,000.00 1,720,000.00 1,720,000.00Category: 312 - CHARGES FOR SERVICES Total:746,000.00 777,000.00 1,720,000.00 1,755,748.00 1,856,625.00 1,856,625.00Revenue Total:849,839.63 908,748.47 1,856,625.00 Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 890,000.00 931,000.00 931,000.00404,595.10 417,261.73 931,000.00 4112 - Part-time salaries 0.00 0.00 0.000.00 0.00 0.00 4113 - Overtime Salaries 2,000.00 2,000.00 2,000.000.00 0.00 2,000.00 4114 - Special Pay 20,000.00 20,000.00 20,000.009,195.60 9,388.31 20,000.00 4121 - Payroll Taxes 70,000.00 75,000.00 75,000.0032,302.96 33,031.82 75,000.00 4122 - PERS 290,000.00 307,000.00 307,000.00114,089.06 123,067.12 307,000.00 4123 - Health Insurance 187,000.00 169,000.00 169,000.0080,446.32 78,793.94 169,000.00 4124 - Other Benefits 36,000.00 50,000.00 50,000.0013,327.48 22,722.38 50,000.00 1,495,000.00 1,554,000.00 1,554,000.00Category: 410 - PERSONNEL SERVICES Total:653,956.52 684,265.30 1,554,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 2,000.00 2,000.00 2,000.00936.98 789.10 2,000.00 4220 - Printing, Binding and Postage 4,000.00 4,000.00 4,000.00300.00 327.25 4,000.00 4290 - Other Materials and Supplies 12,000.00 12,000.00 12,000.006,354.93 5,108.58 12,000.00 4310 - Professional & Technical Svcs 116,000.00 122,000.00 122,000.0046,318.63 48,509.57 122,000.00 4320 - Development and Training 22,000.00 22,000.00 22,000.009,422.12 7,860.90 22,000.00 4330 - Mandated Requirements 2,000.00 2,000.00 2,000.00175.00 945.31 2,000.00 4390 - Miscellaneous Charges 2,000.00 2,000.00 2,000.00626.98 68.63 2,000.00 160,000.00 166,000.00 166,000.00Category: 420 - MATERIALS & SERVICES Total:64,134.64 63,609.34 166,000.00 Category: 490 - CONTINGENCY 4909 - Department Contingency 100,748.00 136,625.00 136,625.000.00 0.00 136,625.00 100,748.00 136,625.00 136,625.00Category: 490 - CONTINGENCY Total:0.00 0.00 136,625.00 1,755,748.00 1,856,625.00 1,856,625.00Expense Total:718,091.16 747,874.64 1,856,625.00 0.00 0.00 0.00Department: 125 - City Attorney's Office Surplus (Deficit…131,748.47 160,873.83 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 189 of 235 Human Resources 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 145,630$        144,306 100,306$        145,900$        145,900$       145,900$          Department Revenues 807 ‐ ‐ ‐ ‐‐  Internal Charges for Services 724,000           740,000 1,589,000       1,795,000       1,795,000      1,795,000         Total Resources 870,437$        884,306$        1,689,306$     1,940,900$     1,940,900$    1,940,900$       Requirements Personnel Services 437,555$        467,923 972,000$        1,146,000$     1,146,000$    1,146,000$       Materials & Services 288,576           248,915 617,000           649,000           649,000         649,000             Department Contingency ‐ ‐ 100,306           145,900           145,900         145,900             Total Requirements 726,131$        716,838$        1,689,306$     1,940,900$     1,940,900$    1,940,900$       FTE 3 3 3 3.5 3.5 3.5 ▪Materials and Services includes professional charges related to the health insurance broker and may include mediation, classification and compensation study, and professional safety services. Technical seminars and training includes in‐house training to all City staff on various topics. ▪Personnel Services reflects an additional FTE for the diversity, equity and inclusion program. ▪Department contingency includes potential fees associated with benefit administration program and Laserfiche equipment licenses. Budget Notes Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 190 of 235 Budget Document - Support Services For 2021-23 6/25/2021 3:45:38 PM Page 3 of 11 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 109 - Human Resources Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 100,306.00 145,900.00 145,900.00145,629.26 144,306.17 145,900.00 100,306.00 145,900.00 145,900.00Category: 302 - BEGINNING FUND BALANCES Total:145,629.26 144,306.17 145,900.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 0.00 0.00 0.00807.40 0.00 0.00 0.00 0.00 0.00Category: 310 - MISCELLANEOUS REVENUES Total:807.40 0.00 0.00 Category: 312 - CHARGES FOR SERVICES 3120 - Charges for Services 1,589,000.00 1,795,000.00 1,795,000.00724,000.00 740,000.00 1,795,000.00 1,589,000.00 1,795,000.00 1,795,000.00Category: 312 - CHARGES FOR SERVICES Total:724,000.00 740,000.00 1,795,000.00 1,689,306.00 1,940,900.00 1,940,900.00Revenue Total:870,436.66 884,306.17 1,940,900.00 Expense Category: 410 - PERSONNEL SERVICES 4111 - Full-time Salaries 572,000.00 686,000.00 686,000.00259,219.43 266,829.53 686,000.00 4112 - Part-time salaries 0.00 0.00 0.0013,482.00 27,394.50 0.00 4113 - Overtime Salaries 9,000.00 10,000.00 10,000.002,613.56 141.75 10,000.00 4114 - Special Pay 0.00 0.00 0.008,726.96 833.28 0.00 4121 - Payroll Taxes 50,000.00 59,000.00 59,000.0022,557.49 24,108.84 59,000.00 4122 - PERS 194,000.00 228,000.00 228,000.0070,546.08 86,241.10 228,000.00 4123 - Health Insurance 131,000.00 146,000.00 146,000.0054,205.01 54,285.92 146,000.00 4124 - Other Benefits 16,000.00 17,000.00 17,000.006,204.36 8,088.52 17,000.00 972,000.00 1,146,000.00 1,146,000.00Category: 410 - PERSONNEL SERVICES Total:437,554.89 467,923.44 1,146,000.00 Category: 420 - MATERIALS & SERVICES 4210 - General Office Supplies 4,000.00 4,000.00 4,000.001,796.73 1,536.92 4,000.00 4220 - Printing, Binding and Postage 6,000.00 6,000.00 6,000.000.00 51.16 6,000.00 4290 - Other Materials and Supplies 6,000.00 6,000.00 6,000.001,172.10 150.84 6,000.00 4310 - Professional & Technical Svcs 522,000.00 553,000.00 553,000.00253,076.62 223,423.58 553,000.00 4320 - Development and Training 59,000.00 60,000.00 60,000.0026,460.08 21,343.48 60,000.00 4390 - Miscellaneous Charges 20,000.00 20,000.00 20,000.006,070.07 2,409.28 20,000.00 617,000.00 649,000.00 649,000.00Category: 420 - MATERIALS & SERVICES Total:288,575.60 248,915.26 649,000.00 Category: 490 - CONTINGENCY 4909 - Department Contingency 100,306.00 145,900.00 145,900.000.00 0.00 145,900.00 100,306.00 145,900.00 145,900.00Category: 490 - CONTINGENCY Total:0.00 0.00 145,900.00 1,689,306.00 1,940,900.00 1,940,900.00Expense Total:726,130.49 716,838.70 1,940,900.00 0.00 0.00 0.00Department: 109 - Human Resources Surplus (Deficit):144,306.17 167,467.47 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 191 of 235 Risk Management 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Resources Beginning Balance 137,250$        279,681$        274,681$        78,213$           78,213$           78,213$          Department Revenues 159,228           ‐ ‐ ‐ ‐‐  Internal Charges for Services 873,000           923,000           1,899,000       2,660,000       2,660,000        2,660,000       Total Resources 1,169,478$     1,202,681$     2,173,681$     2,738,213$     2,738,213$      2,738,213$     Requirements Materials & Services 889,797$        896,363$        1,919,000$     2,660,000$     2,660,000$      2,660,000$     Department Contingency ‐ ‐ 254,681           78,213             78,213              78,213             Total Requirements 889,797$        896,363$        2,173,681$     2,738,213$     2,738,213$      2,738,213$     ▪Provides spending authority for attorney fees in City legal matters, city‐wide liability insurance, unemployment insurance, and fidelity bonds. General ‐ Nondepartmental 2017‐2018 ACTUAL 2018‐2019 ACTUAL 2019‐2021 BN BUDGET 2021‐23 PROPOSED 2021‐23 APPROVED 2021‐23 ADOPTED Requirements Materials & Services 150,000$        ‐$ ‐$ ‐$ ‐$‐$ Transfers 4,210,000       4,680,000       13,885,000     11,440,000     9,840,000        9,840,000       Department Contingency ‐ ‐ 8,466,374       8,861,000       8,960,000        8,960,000       Unappropriated Ending Balance 28,005,282     31,036,692     9,000,121       9,384,831       9,497,831        9,497,831       Total Requirements 32,365,282$   35,716,692$   31,351,495$   29,685,831$   28,297,831$   28,297,831$   Adopted 2021‐23 ▪Transfers include the City's contribution to the Willamette Shoreline Trolley Consortium $40,000; capital reserve for a park facility $1,800,000, general revenue support to the Street Fund for pavement projects $8,000,000. ▪Contingency and Unappropriated Ending Fund Balance are sufficient to fulfill the City's 30% minimum fund balance policy. Budget Notes Annual Budgets Biennial Budgets Budget Notes Annual Budgets Biennial Budgets City of Lake Oswego - 2021-23 Online Biennial Budget Page 192 of 235 Budget Document - Support Services For 2021-23 6/25/2021 3:45:38 PM Page 9 of 11 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 145 - Risk Management Revenue Category: 302 - BEGINNING FUND BALANCES 3020 - Beginning Fund Balances 274,681.00 78,213.00 78,213.00137,249.56 279,680.71 78,213.00 274,681.00 78,213.00 78,213.00Category: 302 - BEGINNING FUND BALANCES Total:137,249.56 279,680.71 78,213.00 Category: 310 - MISCELLANEOUS REVENUES 3100 - Miscellaneous Revenues 0.00 0.00 0.00159,227.76 0.00 0.00 0.00 0.00 0.00Category: 310 - MISCELLANEOUS REVENUES Total:159,227.76 0.00 0.00 Category: 312 - CHARGES FOR SERVICES 3120 - Charges for Services 1,899,000.00 2,660,000.00 2,660,000.00873,000.00 923,000.00 2,660,000.00 1,899,000.00 2,660,000.00 2,660,000.00Category: 312 - CHARGES FOR SERVICES Total:873,000.00 923,000.00 2,660,000.00 2,173,681.00 2,738,213.00 2,738,213.00Revenue Total:1,169,477.32 1,202,680.71 2,738,213.00 Expense Category: 420 - MATERIALS & SERVICES 4310 - Professional & Technical Svcs 0.00 0.00 0.0037,866.50 0.00 0.00 4350 - Other Purchased Services 1,719,000.00 2,460,000.00 2,460,000.00746,106.89 828,974.11 2,460,000.00 4370 - Repairs and Maintenance 200,000.00 200,000.00 200,000.00105,823.22 67,389.13 200,000.00 1,919,000.00 2,660,000.00 2,660,000.00Category: 420 - MATERIALS & SERVICES Total:889,796.61 896,363.24 2,660,000.00 Category: 490 - CONTINGENCY 4909 - Department Contingency 254,681.00 78,213.00 78,213.000.00 0.00 78,213.00 254,681.00 78,213.00 78,213.00Category: 490 - CONTINGENCY Total:0.00 0.00 78,213.00 2,173,681.00 2,738,213.00 2,738,213.00Expense Total:889,796.61 896,363.24 2,738,213.00 0.00 0.00 0.00Department: 145 - Risk Management Surplus (Deficit):279,680.71 306,317.47 0.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 193 of 235 Budget Document - Support Services For 2021-23 6/25/2021 3:45:38 PM Page 10 of 11 Category 2019-2021 BUDGET 2018-2019 ACTUAL 2017-2018 ACTUAL 2021-2022 Biennium-Prop 2021-2022 Biennium-Appr 2021-2022 Biennium-Adopt Department: 190 - General Nondepartmental Expense Category: 420 - MATERIALS & SERVICES 4390 - Miscellaneous Charges 0.00 0.00 0.00150,000.00 0.00 0.00 0.00 0.00 0.00Category: 420 - MATERIALS & SERVICES Total:150,000.00 0.00 0.00 Category: 470 - TRANSFERS 4720 - Operating Transfers 13,885,000.00 11,440,000.00 9,840,000.004,210,000.00 4,680,000.00 9,840,000.00 13,885,000.00 11,440,000.00 9,840,000.00Category: 470 - TRANSFERS Total:4,210,000.00 4,680,000.00 9,840,000.00 Category: 490 - CONTINGENCY 4900 - Contingency 8,466,374.00 8,861,000.00 8,960,000.000.00 0.00 8,960,000.00 8,466,374.00 8,861,000.00 8,960,000.00Category: 490 - CONTINGENCY Total:0.00 0.00 8,960,000.00 Category: 498 - ENDING FUND BALANCE 4980 - Unappropriated Ending Fund Balance 9,000,121.00 9,384,831.00 9,497,831.000.00 0.00 9,497,831.00 9,000,121.00 9,384,831.00 9,497,831.00Category: 498 - ENDING FUND BALANCE Total:0.00 0.00 9,497,831.00 31,351,495.00 29,685,831.00 28,297,831.00Expense Total:4,360,000.00 4,680,000.00 28,297,831.00 31,351,495.00 29,685,831.00 28,297,831.00Department: 190 - General Nondepartmental Total:4,360,000.00 4,680,000.00 28,297,831.00 -31,351,495.00 -29,685,831.00 -28,297,831.00Fund: 100 - GENERAL FUND Surplus (Deficit):-2,413,830.31 -2,673,826.29 -28,297,831.00 -31,351,495.00 -29,685,831.00 -28,297,831.00Report Surplus (Deficit):-2,413,830.31 -2,673,826.29 -28,297,831.00 City of Lake Oswego - 2021-23 Online Biennial Budget Page 194 of 235 CAPITAL PROJECTS  2021/22 – 2025/27*  ADDITIONAL ONLINE CAPITAL PROJECTS LINKS TO OTHER CITY WEBPAGES…  CITY OF LAKE OSWEGO CAPITAL IMPROVEMENT PROGRAM  City of Lake Oswego - 2021-23 Online Biennial Budget Page 195 of 235 Citywide Capital Outlay Summary 2021‐23 Biennium Fund City CIP Projects Operating  Capital* Total Budgeted   Capital Outlay General 1,150,000$            1,027,000$          2,177,000$             Capital Reserve 1,500,000              ‐ 1,500,000               Park Bond 25,800,000            ‐ 25,800,000             Water 6,385,000              55,000 6,440,000               Sewer 7,455,000              75,000 7,530,000               Stormwater 2,535,000              ‐ 2,535,000               Streets 11,966,000            94,000 12,060,000             SDCs 1,098,000              ‐ 1,098,000               PW Supp Svcs  ‐ Motor Pool ‐ 146,000                146,000  Engineering ‐ 60,000 60,000  Public Art ‐ 87,000 87,000  TOTAL 57,889,000$          1,634,000$          59,523,000$           *Operating Capital Summary Department Fund Item Amount Facilities General 48,000$                  Information Technology General 120,000  Planning General 36,000  Police General 340,000  Parks General 138,000  Parks General 345,000  Building Building 90,000  Public Art Public Art 87,000  Public Works Water 55,000  Public Works Sewer 75,000  Public Works Street 94,000  Public Works Support Svcs 110,000  Public Works Support Svcs 36,000  Engineering Engineering 40,000  Engineering Engineering 20,000  TOTAL 1,634,000$             *Operating Capital are projects and capital expenses that are less than $100,000. Vehicle Replacement Storage cover Vehicle Replacement Vehicle Replacement Equipment Replacement Park Development Projects Vehicle Replacement Art Purchase Vehicle and Equipment Replacement Equipment Replacement Vehicle Replacements Special purpose server Vehicle Replacements Vehicle Replacements Vehicle and Equipment Replacement City of Lake Oswego - 2021-23 Online Biennial Budget Page 196 of 235 FUNDING PLAN SUMMARY City of Lake Oswego Capital Improvement Plan 2021-2027 1 …..…..………...…………...Projected…..…..………………….… Parks and Open Space Funding Source 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 Total Funded/Projected Adult Community Center WO 295 Bonds 2,000,000 2,000,000 Luscher Farm Access Bonds 1,000,000 1,000,000 Municipal Golf Course WO 306 Bonds 3,000,000 3,000,000 Rassekh Park Development WO 307 Bonds 800,000 4,000,000 4,800,000 RecreaƟ on/AquaƟ cs Center WO 305 Bonds 5,000,000 10,000,000 14,000,000 29,000,000 Stevens Meadow and Cooks BuƩ e Parking (Stevens Homestead) General 400,000 400,000 Total 12,200,000 14,000,000 14,000,000 0 0 0 40,200,000 Parks and Open Space Unfunded AthleƟ c Fields (ArƟ fi cial Turf)SDC/Bond 1,000,000 Bryant Woods/Canal Acres/River Run 1 & 2 SDC/Bond 2,700,000 Land AcquisiƟ on/Natural Areas and Parks SDC/Bond 3,000,000 Luscher Farm Trails Gen/SDC/ Tourism 250,000 Luscher Environmental Classroom SDC/Bond 1,500,000 Luscher Urban Agriculture Expansion SDC/Bond 1,500,000 Miscellaneous Water Dependent FaciliƟ es General 739,000 Neighborhood Parks General/SDC 2,600,000 Parks Structures Replacement General/Bond 1,000,000 Pilkington Park SDC 1,400,000 Skatepark SDC/Bond 1,465,000 Sport Court RenovaƟ on General/ Bonds 500,000 Southwood Park Subdivision General/SDC 402,000 Tryon Cove Park SDC/Bond 2,000,000 Total 0 0 0 0 0 0 20,056,000 …..…..………...…………...Projected…..…..………………….… Pavement PreservaƟ on (Streets & Overlays) Funding Source 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 Total Funded/Projected Annual Pavement Management Program Street 2,000,000 200,000 2,000,000 2,000,000 6,200,000 Blue Heron Rd RehabilitaƟ on & Drainage Im- provements Street 303,000 910,000 1,213,000 Cameo Ct. Rd ReconstrucƟ on LID WO 284 Street 221,000 221,000 Citywide Annual Paving 2021/22 WO 300 Street 3,200,000 3,200,000 Citywide Annual Paving 22/23 Street 2,400,000 3,100,000 5,500,000 Citywide Pavement PreventaƟ ve Maintenance Street 100,000 400,000 500,000 Firwood Rd Upgrade: Boones Ferry Rd to Waluga Dr Street 250,000 250,000 Lakeview Blvd St & Drainage Improvements Street 1,000,000 4,275,000 825,000 6,100,000 Total 5,921,000 3,500,000 3,303,000 5,385,000 2,825,000 2,250,000 23,184,000 City of Lake Oswego - 2021-23 Online Biennial Budget Page 197 of 235 FUNDING PLAN SUMMARY 2 City of Lake Oswego Capital Improvement Plan 2021-2027 Bridges Funding Source 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 Total Unfunded Blue Heron Bay at South Shore Blvd Bridge Replacement (BR006) Street 2,367,000 Lakewood Bay at North Shore Rd (BR001) Street 2,605,000 Oswego Canal Bridge at Bryant Rd (BR010) Street 3,920,000 Springbrook Creek at Summit Dr (BR009) Street 10,112,000 SPRR Overpass, Summit Dr Clackamas County Bridge (BR015) Street 2,003,000 West Bay at South Shore Blvd (BR005) Street 3,126,000 Total 0 0 0 0 0 0 24,133,000 …..…..………...…………...Projected…..…..………………….… Roadway Improvements (Other Infrastructure Improvements) Funding Source 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 Total Funded/Projected Boones Ferry Rd Phase 1 LORA 2,050,000 2,050,000 Total 2,050,000 0 00002,050,000 Roadway Improvements (Other Infrastructure Improvements) Unfunded 3rd & 4th St ReconstrucƟ on: A Ave to B Ave (TSP 228) LORA/St 2,894,000 A Ave Enhancements: 4th St to 6th St (TSP 229) Street 1,391,000 Astor Ave Upgrade: Washington Ct to Harrington (TSP 57) Street 1,890,000 B Ave/1st St IntersecƟ on Improvements (TSP 108) Street 3,000,000 B Ave Improvements: State to 2nd St (porƟ on of North Anchor TSP 225) LORA/St/Dev 1,596,000 B Ave Phase 1 (Foothills Project) (TSP 136) SDC/Dev 3,997,000 B Ave Phase 2 (Foothills Project) (TSP 136) SDC/Dev 2,247,000 B Ave Improvements: 2nd to 5th St (TSP 226) LORA 3,390,000 Baleine St Upgrade: Allison to Inverurie (TSP 55) Street 1,951,000 Pavement PreservaƟ on (Streets & Overlays) Funding Source 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 Total Unfunded Boca Raton Dr Roadway Improvements Street 2,333,000 First AddiƟ on Roadway & Drainage Improve- ments-Group 1 Street 2,260,000 First AddiƟ on Roadway & Drainage Improve- ments-Group 2 Street 3,486,000 Meadows Rd Pavement RehabilitaƟ on Project Street 5,628,000 Total 0 0 0 0 0 0 13,707,000 City of Lake Oswego - 2021-23 Online Biennial Budget Page 198 of 235 FUNDING PLAN SUMMARY City of Lake Oswego Capital Improvement Plan 2021-2027 3 Foothills Rd Phase 1: A to B Avenues (Foothills Project) (TSP133) SDC/Dev 3,636,000 Foothills Rd Phase 2: North of B Avenue (TSP 134) SDC/Dev 2,067,000 Hallmark Dr FesƟ val St (TSP 152)Street 1,180,000 Inverurie Rd Upgrade: Carman to Wash Ct./Lake Forest (TSP 56) Street 6,350,000 Kerr Parkway/Boones Ferry Rd/Country Club Dr IntersecƟ on Improvements (TSP 109) Street 218,000 Lake Forest Blvd Upgrade: Boones Ferry Rd via Washington Ct to Carman Dr (TSP 52) Street 4,529,000 Lakeview Blvd Truck RestricƟ on (TSP 304)Street 347,000 Lakeview Blvd/65th Ave/McEwan Rd Improve- ments (TSP 301) Street 3,100,000 Lake Grove Public Parking Areas (TSP 172) Street/LORA 9,210,000 Lake Oswego Transit Center: 5th St Reconstruc- Ɵ on A Ave to B Ave (TSP 102) Street 1,581,000 MercanƟ le Dr/Boones Ferry Rd IntersecƟ on Improvements (TSP 138) Street 23,000 MercanƟ le Dr Upgrades: Boones Ferry Rd to Kruse Way (TSP 156) Street 20,000 Monroe Parkway: Greenridge Dr to Boones Ferry Rd (TSP 121) Street 22,000 North Portal: Foothills Rd Upgrade Phase 2 D and E Avenues (TSP 135) Street 2,186,000 Oakridge Rd Improvements: Quarry Rd to Boones Ferry Rd (TSP 160) Street 962,000 Quarry Rd-Galewood: IntersecƟ on Improvements (TSP 155) Street 37,000 Seville Ave Sidewalk: Lake Forest to Roosevelt (TSP 51) Street 2,112,000 Tryon Creek Bridge and Culvert Replacement (TSP 231) Street/Grant 2,191,000 Westview Dr: Driver Feedback Sign Street 40,000 West Sunset Extension Signal to Upper Dr (TSP 230) Street 1,746,000 Total 0 0 000092,965,000 …..…..………...…………...Projected…..…..………………….… IntersecƟ ons Funding Source 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 Total Funded/Projected Jean/Pilkington IntersecƟ on Improvements (TSP 62) (WO 273) SDC 1,098,000 1,098,000 Total 1,098,000 0 0 0 0 0 1,098,000 Roadway Improvements (Other Infrastructure Improvements) Funding Source 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 Total Unfunded (cont. Bergis Rd Realignment (TSP 223) Street 2,417,000 Boones Ferry Rd Improvements Phase 2 (1.2) LORA 26,500,000 Carmen/Lake Forest IntersecƟ on Geometry Im- provement (TSP 70) Street 135,000 City of Lake Oswego - 2021-23 Online Biennial Budget Page 199 of 235 FUNDING PLAN SUMMARY 4 City of Lake Oswego Capital Improvement Plan 2021-2027 …..…..………...…………...Projected…..…..………………….… Pathways Funding Source 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 Total Funded/Projected ADA Sidewalk Ramp Retrofi t Program Street 100,000 100,000 100,000 100,000 100,000 100,000 600,000 Boca Ratan Pathway - Bonniebrae Drive to Atwa- ter Rd Street 150,000 400,000 550,000 Douglas Way Pathway - Hallmark to Boones Ferry Rd Street 75,000 175,000 250,000 Douglas Way Pathway - Quarry Rd to Hallmark Dr Street 125,000 525,000 650,000 Future School Related Priority Pathways Street 500,000 500,000 500,000 500,000 2,000,000 Hallinan Street Pathway - Hemlock Street to Cherry Lane Street 125,000 375,000 500,000 Lanewood Street Pathway - Boones Ferry Rd to Twin Fir Rd Street 100,000 250,000 350,000 Third Street Curb Ramps WO 313 Street 45,000 45,000 Total 720,000 1,825,000 600,000 600,000 600,000 600,000 4,945,000 IntersecƟ ons Funding Source 2021-22 2022-23 2023-24 024-25 2025-26 2026-27 Total Unfunded 6 Corner IntersecƟ on Alignment Improvements (TSP 54) Street 1,255,000 65th Ave/McEwan Rd IntersecƟ on Improvement (TSP 302) Street 488,000 A Ave/8th Signal Improvements (TSP 66) Street 71,000 Bangy/Bonita Signal Interconnect (TSP 72) Street 69,000 Boones Ferry Rd/Knaus Rd Signal InstallaƟ on Street 1,392,000 Boones Ferry Rd at MercanƟ le Pedestrian Cross- walk Signal Street 110,000 Boones Ferry Rd Signal Interconnect: I-5 to Bryant (TSP 71) Street 326,000 Bryant Rd/Childs Rd Signal InstallaƟ on (TSP 68) Street 727,000 Bryant Rd/Lakeview Blvd IntersecƟ on Improve- ment Street 614,000 Carman Dr/Bonita Rd/Waluga Dr Signal Installa- Ɵ on Street 2,327,000 Goodall Rd/Country Club/Uplands Dr Signal Instal- laƟ on Street 3,647,000 Hwy 43/McVey Ave IntersecƟ on Improvements (TSP 111) Street 45,000 Hwy 43/Terwilliger IntersecƟ on Improvements (TSP 110) Street 45,000 Jean Rd/Jean Way IntersecƟ on Improvement (TSP 303) Street 238,000 Staff ord Rd/Bergis Rd Signal InstallaƟ on (TSP 141) Street 1,304,000 Total 0 0 0 0 0 0 12,658,000 City of Lake Oswego - 2021-23 Online Biennial Budget Page 200 of 235 FUNDING PLAN SUMMARY City of Lake Oswego Capital Improvement Plan 2021-2027 5 Pathways 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 Total Unfunded Funding Source 10th Street Sidewalk: E Ave to G Ave (TSP 215) Street 442,000 Ash St Sidewalk & Pathway: Erickson to O’Brien St (TSP 176) Street 653,000 Atwater Rd Sidewalks: Knaus Rd to Boca Ratan Dr (TSP 213) Street 820,000 B Ave Sidewalk: 9th St to 10th St (TSP 218) Street 29,000 Barton Rd Pathway: Riven Dell Rd to Childs Rd (TSP 184) Street 1,213,000 Bergis Rd/Cornell Pathway: Bergis Farm Dr/Cornell St to exisƟ ng path (TSP 100) Street 738,000 Berwick Rd Pathway: Berwick Ct to Ellis Ave (TSP 44) Street 47,000 Boones Ferry Rd Pathway: Washington Ct to Pilk- ington Rd (TSP 132) Street 164,000 Burma Rd Sidewalks: Bangy Rd to Carman Dr (TSP 199) Street 965,000 C Ave Sidewalk: 10th St to Country Club (TSP 219) Street 558,000 Canyon Dr Neighborhood Pathway: Dellwood to South Shore (TSP 4) Street 716,000 Centerwood St Sidewalk: Red Leaf to city limit (TSP 84) Street 138,000 Childs Rd (east) Pathway: Staff ord to 35th (TSP 97) Street 4,386,000 Childs Rd (west) Pathway: Canal Rd to Sycamore Ave (TSP 7) Street 503,000 Cloverleaf Dr Sidewalk: Banyan to Fernwood Dr (TSP 53) Street 417,000 Crest Dr Pathway: Prestwick Rd to Ridgecrest (TSP 207) Street 627,000 Daniel Way Sidewalk: Kruse Woods Pl to Carman Dr (TSP 9) Street 254,000 Dellwood Dr Pathway: Canyon Dr to Fernwood Cir (TSP #183) Street 156,000 Depot Street Pathway: Lakeview Blvd to Bridge- port to Milwaukie Regional Trail (TSP 188) Street 210,000 Douglas Way Pathway Entrance: Barricade Replac- ing DelineaƟ on Poles Street 35,000 E Ave Pathway: 4th to 10th (TSP 10) Street 691,000 E Ave Sidewalk: State to 1st (TSP 58) Street 172,000 Erickson St Sidewalk: Maple St to Laurel St. (TSP 178) Street 676,000 Evergreen Rd Pathway: 4th to 10th (TSP 45) Street 227,000 F Ave Pathway: 10th St to ACC (TSP 216)Street 480,000 Fernwood Circle Pathway: Fernwood Dr to Fern- wood Dr (TSP 48) Street 508,000 City of Lake Oswego - 2021-23 Online Biennial Budget Page 201 of 235 FUNDING PLAN SUMMARY 6 City of Lake Oswego Capital Improvement Plan 2021-2027 Pathways Funding Sourc 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 Total Unfunded (cont.) Fernwood Dr: South Shore to Marjorie (TSP 11) Street 1,126,000 Fir Ridge Rd Sidewalk: Twin Fir to Wembley Park Rd (TSP 12) Street 144,000 Fosberg Rd Pathway: Melrose to Carman (TSP 81) Street 300,000 G Ave Pathway: 4th to 2nd St (TSP 217) Street 353,000 Glen Eagles Pl Pathway: Wembley Park Rd to Glen Eagles Rd (TSP 205) Street 221,000 Glen Eagles Rd Pathway: Wembley Park Rd to Prestwick (TSP 204) Street 802,000 Glenmorrie Dr (West) Pathway: Green Bluff to Hwy 43 (TSP 99) Street 295,000 Glenmorrie Dr (West) Sidewalk: Cherry Ln to Green Bluff Dr (TSP 174) Street 992,000 Goodall Rd Pathway: Knaus to Country Club (TSP 15) Street 1,088,000 Green Bluff Pathway: Wayside to Glenmorrie Dr (TSP 98) Street 1,871,000 Greentree Rd Sidewalk: Fernwood to Westview (TSP 16) Street 889,000 Harvey Way-MercanƟ le Dr Pathway ConnecƟ on (TSP 165) Street 441,000 Hemlock St Sidewalk: Parrish to Cornell (TSP 179) Street 670,000 Hillside Dr Sidewalk: Palisades Crest Dr to Fern- wood Cir (TSP 47) Street 235,000 Hwy 43 Buff ered Pathway: Public Storage to Briarwood (TSP 74) Street 2,733,000 Kelok Pathway: South Shore to Bryant Rd (TSP 17) Street 2,067,000 Kerr Pkwy (north) Pathway: PCC to Multnomah. Co line (TSP 73) Street 2,127,000 Knaus Rd Pathway: Boones Ferry Rd to Country Club Rd (TSP 19) Street 5,699,000 Kruse Way Enhanced Sidewalk: MercanƟ le Dr to Boones Ferry Rd (TSP 153) Street 512,000 Kruse Way Pathway: Galewood Pathway Connec- Ɵ on (TSP 164) Street 79,000 Lake Forest Dr Pathway: Ellis Ave to Berwick Rd (TSP 43) Street 224,000 Lake Oswego to TualaƟ n Trail (TSP 144) Street 3,259,000 Lakeview Boulevard Pathway: Bryant Rd to South Shore Blvd (TSP 124) Street 743,000 Lakeview Blvd Pathway: Jean Rd to 65th Ave (TSP 75) Street 735,000 Lakeview Blvd Pathway: Summit Dr to Iron Mtn Blvd (TSP 20) Street 2,029,000 Lakewood Rd Sidewalk: North Shore to Lake Oswego Swim Park (TSP 221) Street 411,000 Lanewood-Lake Grove Ave Pathway ConnecƟ on (TSP 163) Street 259,000 Lee St Sidewalk: Hemlock St to Aspen Park/Pali- sades 2 Resv (TSP 180) Street 386,000 City of Lake Oswego - 2021-23 Online Biennial Budget Page 202 of 235 FUNDING PLAN SUMMARY City of Lake Oswego Capital Improvement Plan 2021-2027 7 Pathways Funding Source 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 Total Unfunded (cont.) Library to ACC Pathway (TSP 23)Street 400,000 LO-Tigard/Bridgeport-to-Milwaukie Trail Connec- Ɵ on (TSP 145) Street 1,793,000 Maple St Sidewalks: Erickson to GRP Trail (TSP 177) Street 472,000 Marjorie Ave Pathway: Fernwood Dr to Cloverleaf Dr (TSP 182) Street 149,000 McNary Parkway Pathway: Kerr Parkway to Churchill Downs (TSP 120) Street 583,000 Meadowlark Lane Sidewalk: Overlook Dr to Ridge Pointe Dr (TSP 24) Street 313,000 MercanƟ le Dr Sidewalk: Hallmark to Boones Fry Rd. (TSP 25) Street 347,000 Mossy Brae Rd Pathway: River Run Park to Staf- ford Rd. (TSP 185) Street 3,303,000 North Shore Pathway: Cabana Ln to Hwy 43 (TSP 220) Street 1,419,000 Oak St Pathway: McVey to Palisades Terrace Dr (TSP 26) Street 168,000 Oakridge Rd Sidewalk: Bonaire to Waluga Rd (TSP 159) Street 1,584,000 O’Brien St Sidewalk & Pathway: Ash St. to Hallinan Open Space (TSP 175) Street 309,000 Palisades Crest Dr Neighborhood Sidewalk: Hill- side Dr to Cook’s BuƩ e Park (TSP 27) Street 191,000 Pilkington Rd Pathway: Pilkington Park/Dawn St to Childs Rd (TSP 90) Street 116,000 Prestwick Rd Pathway: Glen Eagles Rd to Crest Dr (TSP 206) Street 368,000 Quarry Rd Sidewalk: Oakridge to Boones Ferry Rd (TSP 158) Street 142,000 Red Leaf St Sidewalk: Pilkington to Tualata (TSP 82) Street 126,000 River-to-River Trail (TSP 94)Street 7,369,000 Roosevelt Ave Sidewalk: Washington Ct to Har- rington (TSP 50) Street 1,790,000 South Shore Blvd Pathway: Lakeview to McVey (TSP 88) Street 8,379,000 Staff ord Rd Pathway: Rosemont to Childs (TSP 96) Street 3,024,000 Sunningdale Rd Sidewalks: Andrews Rd to 10th St (TSP 214) Street 415,000 Thoma Rd Sidewalk & Pathway: Knaus Rd to LO High School (TSP 209) Street 396,000 Timberline Drive Sidewalk: Knaus Rd to Bon- niebrae Dr (TSP 29) Street 593,000 Touchstone Rd Pathway: Kerr Parkway to Carman Drive (TSP 130) Street 53,000 City of Lake Oswego - 2021-23 Online Biennial Budget Page 203 of 235 FUNDING PLAN SUMMARY 8 City of Lake Oswego Capital Improvement Plan 2021-2027 …..…..………...…………...Projected…..…..………………….… Bicycle Pedestrian Pathways Funding Source 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 Total Unfunded 5th St at A Ave Crossing: RRFB Retrofi t Street 18,000 65th Ave Bike Lanes, Sidewalks: Lakeview Blvd to Childs Rd (TSP 131) Street 2,628,000 Bonita Rd Sidewalks/Bike Lanes: Bangy Rd to Car- man Dr (TSP 80) Street 4,515,000 Boones Ferry Rd Bike Lanes: Country Club to northern city limits (TSP 36) Street 1,290,000 Boƫ celli Bike Lanes ReconstrucƟ on: Melrose to Touchstone (TSP 93.1) Street 1,863,000 Boƫ celli Bike Lane: Melrose to Touchstone (TSP 93.2) Street 23,000 Bridgeport to Milwaukie Regional Trail Connec- Ɵ on: Upper Dr to Bridgeport to Milwaukie Re- gional Trail (TSP 194) Street 315,000 Bryant Rd Bike Lanes and Pathway - Boones Ferry Rd to Childs Rd (TSP 37) Street 1,297,000 Carman Dr Sidewalks & Bike Lanes: Kruse Way to I-5 (TSP 5) Street 480,000 Pathways Funding Source 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 Total Unfunded (cont.) Treetop Ln Sidewalk: Overlook Dr to Fernwood Dr (TSP 46) Street 228,000 Tualata Sidewalk: Red Leaf to Jean Rd (TSP 83) Street 602,000 Twin Fir Rd Pathway: Upper Drive & Boones Ferry Rd (TSP 30) Street 2,335,000 Uplands Dr Pathway: Ridgecrest Rd to Wembley Park Rd (TSP 208) Street 376,000 Waluga Dr Pathway: Oakridge to Madrona (TSP #31) Street 366,000 Washington Court Pathway: Queens Park Rd to Lake Forest Blvd (TSP 32) Street 637,000 Westlake Dr Sidewalk: Kruse Way to Amberwood Circle (TSP 85) Street 574,000 Westview Dr Sidewalk: Greentree Rd to South Shore (TSP 33) Street 1,148,000 WillameƩ e Greenway Trail: WillameƩ e Shore Line (Trolley) Trail (TSP 95) Street 6,046,000 WillameƩ e River Greenway Trail: Foothills Park to Tryon Cove Park (TSP 87) Street 1,556,000 WillameƩ e River Greenway Trail: George Rogers Park to Riverbend Condos (TSP 86) Street 401,000 WillameƩ e River Greenway Trail: Roehr Park Pathway Repair/Upgrade (TSP 28) Street 318,000 WillameƩ e Steps (TSP 137) Street 2,778,000 Total 0 0 000094,525,000 City of Lake Oswego - 2021-23 Online Biennial Budget Page 204 of 235 FUNDING PLAN SUMMARY City of Lake Oswego Capital Improvement Plan 2021-2027 9 …..…..………...…………...Projected…..…..………………….… Water Funding Source 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 Total Funded/Projected 2021-2022 Water DistribuƟ on RehabilitaƟ on: WO 315 Water 570,000 570,000 AlƟ tudes Valves for Reservoir Balance: (S-09) Water 50,000 320,000 370,000 Annual Water RehabilitaƟ on Program Water 105,000 300,000 1,000,000 500,000 1,250,000 500,000 3,655,000 Bergis Water Reservoir Replacement: (S-07) Water 875,000 1,775,000 2,650,000 City View/Bergis Pressure Zone-Fire Flow Im- provements: (F-04) Water 250,000 250,000 City View/Bergis Pressure Zone-Pipe Resiliency Improvements: (R-05) Water 435,000 875,000 1,310,000 Filter Covers at the Water Treatment Plant Water 500,000 500,000 Bicycle Pedestrian Pathways Funding Source 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 Total Unfunded (cont.) Cornell at McVey: Enhance Pedestrian Crossing Street 63,000 Hwy 43 Bike Lanes: Terwilliger to Oak St (TSP 38) Street 988,000 Iron Mtn/Lakeview Blvd to Fairway Rd (Elements of TSP 39) Street 125,000 Jean Rd Bike Lanes, Sidewalks: Jean Way to Pilk- ington Rd (TSP 118) Street 248,000 Jeff erson Pkwy Bike lanes and Pathways: Mt Jef- ferson Terr to McNary Pkwy (TSP 123) Street 322,000 McNary Pkwy Bike Lanes: Jeff erson Pkwy to Kerr Pkwy (TSP 125) Street 1,968,000 Meadow Ave Pathway: Meadows Dr to Carman Dr (TSP 201) Street 126,000 Melrose Bike Lanes: Westlake to Boƫ celli (TSP 92) Street 30,000 Oswego Canal Trail: Bryant Rd to Childs Rd. (TSP 186) Street 860,000 Overlook Dr Bike Lanes: Meadowlark Ln to Staf- ford Rd (TSP 126) Street 1,140,000 Parkview Dr Bike Lanes: Westlake Drive to Fosberg Rd (TSP 128) Street 1,506,000 Pilkington Rd Bike Lanes and Sidewalks: Willow to Boones Ferry (TSP 76) Street 413,000 Pilkington Bike Lanes and Sidewalks: Willow Rd to Jean Rd (TSP 122) Street 853,000 Royce Way Bike Lanes: Bryant Rd to Westview Rd (TSP 127) Street 33,000 Staff ord Rd Bike Lane: South Shore to Overlook (TSP 91) Street 3,621,000 Terwilliger Bike Lanes: Hwy 43 to city limits/Cas- tleridge Ln. (TSP 104) Street 2,196,000 Total 0 0 0 0 0 0 26,921,000 City of Lake Oswego - 2021-23 Online Biennial Budget Page 205 of 235 FUNDING PLAN SUMMARY 10 City of Lake Oswego Capital Improvement Plan 2021-2027 Water Funding Source 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 Total Funded (cont.) Forest Highlands Pressure Zone-Pipe Resiliency Improvements: (F-03) (R-02) Water 950,000 1,905,000 2,855,000 McNary Pressure Zone-Fire Flow Improvements: (F-02) Water 1,150,000 1,150,000 McVey Pump StaƟ on Upgrades: (P-01)Water 500,000 1,210,000 1,710,000 Pipe Capacity Improvements: (D-02)Water 835,000 1,675,000 2,510,000 Pipe Capacity Improvements: (D-03)Water 685,000 1,375,000 2,060,000 Ridge Point Water Main RehabilitaƟ on: WO 314 Water 75,000 75,000 Seismic and Structural Upgrades to Water Storage Reservoirs: S-10) Water 225,000 445,000 670,000 Seismic, Structural, Electrical and Mechanical Upgrades to Water Pump StaƟ ons: (P-06) (P-04) Water 295,000 590,000 885,000 Seismic Upgrades and Re-painƟ ng to Cooks BuƩ e and Palisades No. 1 Water Storage Reservoirs: (S-05) (S-06) Water 360,000 715,000 1,075,000 Summit Pressure Zone - Fire Flow Improvements: (F-01) Water 535,000 535,000 Telemetry & CommunicaƟ on Upgrades: (M-04) WO 301 Water 400,000 100,000 500,000 Touchstone Pump StaƟ on Upgrade: (P-05)Water 140,000 745,000 885,000 Trolley StaƟ on Water Reuse DemonstraƟ on Project Water 55,000 55,000 Waluga Pressure Zone Pipe Resiliency Improve- ments: (R-01) Water 645,000 1,290,000 1,935,000 Water Quality Monitoring System Improvements: (M-05) Water 300,000 300,000 Total 2,000,000 4,385,000 8,030,000 4,765,000 4,890,000 2,435,000 26,505,000 Water Unfunded Add Sixth Pump at the Water Treatment Plant: (P-03) Water 900,000 Backup Power at RIPs and WTP Water 1,000,000 Filter Media Replacement at the Water Treatment Plant Water 1,030,000 Knaus Pressure Zone-Pipe Resiliency Improve- ments: (R-04) Water 1,828,000 Palisades Pressure Zone; Pipe Resiliency Improve- ments: (R-03) Water 3,042,000 pH Control for OpƟ mizaƟ on at WTP Water 500,000 Pipe Capacity Improvements: (D-04)Water 229,000 Pipe Capacity Improvements: (D-05)Water 2,711,000 Southside Reservoir No. 2: (S-04)Water 5,198,000 Waluga Pressure Zone-Pipe Resiliency Improve- ments: (R-06) Water 4,658,000 Waluga Pressure Zone-Pipe Resiliency Improve- ments: (R-07) Water 2,158,000 Total 0 0 0 0 0 0 23,254,000 City of Lake Oswego - 2021-23 Online Biennial Budget Page 206 of 235 FUNDING PLAN SUMMARY City of Lake Oswego Capital Improvement Plan 2021-2027 11 …..…..………...…………...Projected…..…..………………….… Stormwater Funding Source 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 Total Funded/Projected Annual Small Projects, Catch Basins, & UIC Retrofi ts Stormwater 240,000 240,000 240,000 240,000 240,000 240,000 1,440,000 Bayberry/Rye/Andrews Rd Drainage Improve- ments Stormwater 250,000 650,000 900,000 Blue Heron Rd Drainage Improvements Stormwater 250,000 500,000 750,000 Daniel Way Roadway and Channel StabilizaƟ on Project Stormwater 125,000 375,000 500,000 Dolph Court/Country Club Culvert Crossing Stormwater 185,000 500,000 685,000 Firwood Rd Upgrade: Boones Ferry Rd to Waluga Dr Stormwater 100,000 100,000 Fosberg Rd Drainage Improvements WO 288 Stormwater 1,000,000 1,000,000 Goodall Rd Drainage Improvement Project Stormwater 200,000 200,000 400,000 Jean Rd UIC Retrofi t Stormwater 70,000 70,000 Lakeview Blvd Street & Drainage Improvements Stormwater 375,000 825,000 1,200,000 Redfern Ave Drainage Improvements Stormwater 200,000 460,000 660,000 Upper Drive Drainage Improvements, West of Bryant Rd Stormwater 150,000 450,000 600,000 Total 1,435,000 815,000 1,525,000 2,165,000 1,525,000 840,000 8,305,000 Stormwater Unfunded 5th Street & Lake Bay Ct Drainage Improve- ments Stormwater 450,000 Ash St ODOT Hwy 43 Stormwater 150,000 Bickner St to McVey Ave Stormwater Replace- ment Stormwater 842,000 Cedar Court Drainage Improvements Stormwater 286,000 Chandler Rd Drainage Improvements Stormwater 535,000 Cherry Crest DetenƟ on - Water Quality Treat- ment Facility Stormwater 794,000 Churchill Downs Drainage Improvements Stormwater 68,000 Douglas Circle Drainage Improvements Stormwater 550,000 Eena Rd Drainage Improvements Stormwater 312,000 Elizabeth Gress Park - Sediment Control/Res- toraƟ on Stormwater 292,000 Foothills/A Ave Drainage Improvements Stormwater 1,179,000 Lakeview Blvd Drainage Improvements - West of Jean Rd Stormwater 950,000 Lower Boones Ferry Rd - Lake Grove UGB Stormwater 4,081,000 Melrose St Tributary RehabilitaƟ on Stormwater 342,000 Preakness Ct Water Quality/DetenƟ on Stormwater 181,000 Regional Stormwater Facility-Bergis/Staff ord Rd Stormwater 896,000 Regional Water Quality Facility Retrofi t Stormwater 506,000 Sediment Basin EvaluaƟ on and Retrofi ts Stormwater 521,000 Sher Lane Drainage Improvements Stormwater 450,000 Southwood Park DetenƟ on Stormwater 174,000 Sunbrook Dr Drainage Improvements Stormwater 310,000 Tanglewood Dr Water Quality/DetenƟ on Stormwater 181,000 Touchstone Dr Drainage Improvements Stormwater 115,000 Total 0 0 0 0 0 0 14,165,000 City of Lake Oswego - 2021-23 Online Biennial Budget Page 207 of 235 FUNDING PLAN SUMMARY 12 City of Lake Oswego Capital Improvement Plan 2021-2027 …..…..………...…………...Projected…..…..………………….… Sewer Funding Source 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 Total Funded/Projected 2022 Wastewater RehabilitaƟ on Sewer 1,500,000 1,500,000 Blue Heron Trunk ( T-BH-1) Sewer 500,000 1,000,000 1,500,000 Blue Heron Trunk ( T-BH-2) WO 298 Sewer 325,000 825,000 1,675,000 35,000 2,860,000 Canal Trunk (T-CAN-1 & P-CAN-1) Sewer 500,000 1,000,000 1,500,000 Downtown Trunk 1 (T-DWN-2) Sewer 150,000 150,000 700,000 1,000,000 East Mountain Park Trunk (T-EMP-2 & T-EMP-3) Sewer 175,000 1,390,000 1,565,000 Foothills Rd Interceptor (T-L1-1) Sewer 225,000 3,100,000 6,075,000 9,400,000 Forest Highlands Trunk 1 (T-FH-1) Sewer 550,000 1,700,000 2,250,000 I/I ReducƟ on Program Priority A Projects (G-3) Sewer 500,000 500,000 1,250,000 1,250,000 500,000 4,000,000 Lakewood Trunk (T-LW-1) Sewer 75,000 155,000 230,000 Lake Oswego Interceptor Sewer (LOIS) Manhole Repairs and Upgrades Sewer 1,000,000 125,000 2,250,000 300,000 3,675,000 McVey Trunk (T-MCV-1 & T-MCV-2) Sewer 500,000 1,500,000 2,000,000 South Shore 2 Wastewater RehabilitaƟ on WO 303 Sewer 1,450,000 1,450,000 South Shore Trunk (T-SS-1) Sewer 100,000 220,000 320,000 System Wide RehabilitaƟ on (OperaƟ ons) Sewer 500,000 1,500,000 500,000 1,500,000 500,000 4,500,000 Total 4,350,000 3,105,000 8,250,000 6,055,00011,200,000 4,790,000 37,750,000 Sewer Unfunded Downtown Trunk 3 & 4 (T-DWN-3 & T-DWN-4) Sewer 170,000 East Mountain Park Trunk (T-EMP-1) Sewer 350,000 Flow Tracking Data (PS-6) Sewer 365,000 Foothills Rd Pump StaƟ on (PS-4) Sewer 9,400,000 I/I ReducƟ on Program Priority B Projects (G-3) Sewer 25,378,000 L5 Basin Trunk (T-L5-1) Sewer 52,000 New Canal Basin Pump StaƟ on (PS-7) Sewer 1,350,000 Other Pipeline Repair Projects for Major Collectors (P-1) Sewer 4,810,000 Rebuild LiŌ StaƟ on and Pressure Mains Sewer 1,000,000 Relocate Storm and Sanitary Sewer Mains Sewer 1,461,000 Riverfront Trunk 2 (T-RF-2) Sewer 535,000 South Lake Trunk (T-SL-1) Sewer 127,000 Southwood Trunk (P-SW-1) Sewer 567,000 West Mountain Park Trunk (T-WMP-1) Sewer 650,000 WillameƩ e Rd Pump StaƟ on (PS-3) Sewer 1,102,000 Total 0 0 0 0 0 0 47,317,000 City of Lake Oswego - 2021-23 Online Biennial Budget Page 208 of 235 FUNDING PLAN SUMMARY City of Lake Oswego Capital Improvement Plan 2021-2027 13 …..…..………...…………...Projected…..…..………………….… Large Capital Equipment Funding Source 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 Total Funded/Projected 5-Yard Dump Truck Street 300,000 300,000 Backhoe Street 170,000 170,000 Fire Engine General 750,000 750,000 Loader Water 150,000 150,000 Street Sweeper Stormwater 285,000 285,000 Van with Closed-Circuit Television Equipment Wastewater 240,000 240,000 Total 1,035,000 0 450,000 170,000 240,000 0 1,895,000 Total Funded for FY 2021-22 32,309,000 27,630,000 147,432,000 Total Funded for FY 2022-23 Total Funded for FY 2021-2022 -2026-2027 Total Unfunded for FY 2021-2022 - 2026-2027 369,701,000 …..…..………...…………...Projected…..…..………………….… FaciliƟ es/Other Funding Source 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 Total Funded/Projected City Hall General 1,500,000 1,500,000 Total 1,500,000 0 0 0 0 0 1,500,000 City of Lake Oswego - 2021-23 Online Biennial Budget Page 209 of 235 FUNDING PLAN SUMMARY 14 City of Lake Oswego Capital Improvement Plan 2021-2027 City of Lake Oswego - 2021-23 Online Biennial Budget Page 210 of 235 APPENDIX  City of Lake Oswego - 2021-23 Online Biennial Budget Page 211 of 235 This page intentionally left blank City of Lake Oswego - 2021-23 Online Biennial Budget Page 212 of 235 POSITIONS & SALARY RANGES FTE               POSITION            low high low high CITY ATTORNEY'S OFFICE 1City Attorney $13,074 $156,886 1 Deputy City Attorney II 8,499 ‐10,333 101,986 ‐123,994 1Legal Assistant 5,327 ‐6,474 63,921 ‐77,691 1 Administrative Support II 4,009 ‐5,120 48,112 ‐61,446 4 CITY MANAGER'S OFFICE 1City Manager 15,554 186,646 0.5 Assistant City Manager/HR Director 10,915 ‐13,274 130,983 ‐159,293 0.5 Deputy City Manager/PW Director 7,702 ‐9,364 92,418 ‐112,366 1 Assistant to the City Manager 6,968 ‐8,469 83,619 ‐101,633 1City Recorder 6,968 ‐8,469 83,619 ‐101,633 1 Citizen Information Specialist 6,481 ‐8,267 77,774 ‐99,199 1 Management Analyst 5,861 ‐7,480 70,327 ‐89,755 0.5 Equity Program Manager 5,627 ‐7,180 67,519 ‐86,157 1Project Coordinator (Mgmt/Sustainability)5,627 ‐7,180 67,519 ‐86,157 0.7 Administrative Assistant 4,973 ‐6,124 59,677 ‐73,489 1 Part‐time employee(s) 9.2 FACILITIES MANAGEMENT DEPARTMENT 1 Facilities Manager 6,426 ‐7,806 77,109 ‐93,666 0.5 Lead Electrician 6,154 ‐7,856 73,843 ‐94,269 1 Facilities Maintenance Lead 5,419 ‐6,904 65,023 ‐82,850 2 Building Maintenance Worker 4,096 ‐5,230 49,152 ‐62,756 4.5 FINANCE DEPARTMENT 1Finance Director 10,121 ‐12,298 121,456 ‐147,582 1 Assistant Finance Director 8,835 ‐10,848 106,022 ‐130,171 1Payroll Administrator 5,861 ‐7,124 70,327 ‐85,491 3 Accountant 5,252 ‐6,698 63,026 ‐80,374 0.5 Human Resources/Payroll Specialist 4,973 ‐6,124 59,677 ‐73,489 3 Accounting Specialist III 4,389 ‐5,602 52,668 ‐67,228 1 Administrative Support II 4,009 ‐5,120 48,112 ‐61,446 10.5 FIRE DEPARTMENT 1Fire Chief 10,915 ‐13,274 130,983 ‐159,293 1 Assistant Fire Chief 9,513 ‐11,564 114,155 ‐138,762 1Fire Marshal 9,513 ‐11,564 114,155 ‐138,762 4 Battalion Chief 8,835 ‐10,848 106,022 ‐130,171 1EMS Coordinator 7,693 ‐9,818 92,314 ‐117,816 13 Fire Lieutenant 7,332 ‐9,474 87,979 ‐113,694 1 Deputy Fire Marshall 6,970 ‐8,922 83,640 ‐107,062 13 Fire Driver / Engineer 6,123 ‐8,805 73,478 ‐105,661 15 Fire Fighter 5,647 ‐8,154 67,763 ‐97,844 1 Office Manager 4,973 ‐6,124 59,677 ‐73,489 1 Administrative Support II 4,009 ‐5,120 48,112 ‐61,446 52 HUMAN RESOURCES DEPARTMENT 0.5 Assistant City Manager/HR Director 10,915 ‐13,274 130,983 ‐159,293 0.5 Equity Program Manager 5,627 ‐7,180 67,519 ‐86,157 2Human Resources Analyst 5,861 ‐7,124 70,327 ‐85,491 0.5 Human Resources/Payroll Specialist 4,973 ‐6,124 59,677 ‐73,489 3.5 Monthly Salary Range Annual Salary Range (as of July 1, 2020)(as of July 1, 2020) City of Lake Oswego - 2021-23 Online Biennial Budget Page 213 of 235 POSITIONS & SALARY RANGES FTE               POSITION            low high low high INFORMATION TECHNOLOGY DEPARTMENT 1Chief Technology Officer 9,513 ‐11,564 114,155 ‐138,762 1Network Administrator 7,702 ‐9,364 92,418 ‐112,366 2Network Engineer 6,481 ‐8,267 77,774 ‐99,199 4 Microcomputer Analyst 6,154 ‐7,856 73,843 ‐94,269 0.5 Digital & Graphic Media Specialist 4,524 ‐5,770 54,290 69,246 1 Administrative Support II 4,009 ‐5,120 48,112 ‐61,446 9.5 LIBRARY DEPARTMENT 1 Library Director 9,513 ‐11,564 114,155 ‐138,762 3 Library Manager 6,426 ‐7,806 77,109 ‐93,666 1 Administrative Assistant 4,824 ‐6,154 57,889 73,843 5 Librarian II 4,710 ‐6,011 56,516 ‐72,137 2Lead Library Assistant 4,524 ‐5,770 54,290 ‐69,246 4 Library Assistant II  3,567 ‐4,554 42,808 ‐54,644 17.7 Part‐time employee(s) 33.7 MUNICIPAL COURT DEPARTMENT 1 Municipal Court Supervisor 5,861 ‐7,124 70,327 ‐85,491 1 Administrative Support III 4,219 ‐5,384 50,629 ‐64,607 1 Administrative Support II 4,009 ‐5,120 48,112 ‐61,446 0.5 Part‐time employee(s) 3.5 PARKS ‐ ADMININSTRATION & RECREATION 1Director of Parks & Recreation 9,513 ‐11,564 114,155 ‐138,762 1 Assistant Director Parks and Recreation 7,702 ‐9,364 92,418 ‐112,366 2Park Analyst/Project Manager 5,861 ‐7,480 70,327 ‐89,755 3Recreation Program Supervisor II 5,861 ‐7,124 70,327 ‐85,491 1 Administrative Assistant 4,824 ‐6,154 57,889 ‐73,843 2Recreation Specialist I 4,219 ‐5,384 50,629 ‐64,607 0.5 Digital & Graphic Media Specialist 4,524 ‐5,770 54,290 ‐69,246 2 Administrative Support II 4,009 ‐5,120 48,112 ‐61,446 11.1 Part‐time employee(s) 23.6 PARKS ‐  MAINTENANCE DIVISION 1 Assistant Director Parks and Recreation 7,702 ‐9,364 92,418 ‐112,366 1Parks Manager 6,426 ‐7,806 77,109 ‐93,666 2 Utility Crewleader 5,252 ‐6,698 63,026 ‐80,374 1.5 Park Ranger 4,524 ‐5,770 54,290 ‐69,246 2.9 Senior Utility Worker 4,524 ‐5,770 54,290 ‐69,246 1 Administrative Support III 4,219 ‐5,384 50,629 ‐64,607 8 Utility Worker 4,096 ‐5,230 49,152 ‐62,756 0.8 Part‐time employee(s) 18.2 PARKS ‐ GOLF COURSE DIVISION 1Golf Course Manager 6,426 ‐7,806 77,109 ‐93,666 1.6 Senior Utility Worker 4,524 ‐5,770 54,290 ‐69,246 2.6 44.4 TOTAL PARKS Monthly Salary Range Annual Salary Range (as of July 1, 2020)(as of July 1, 2020) City of Lake Oswego - 2021-23 Online Biennial Budget Page 214 of 235 POSITIONS & SALARY RANGES FTE               POSITION            low high low high ADULT COMMUNITY CENTER 1ACC Manager 6,426 ‐7,806 77,109 ‐93,666 1Program Supervisor 4,973 ‐6,124 59,677 ‐73,489 1 Administrative Assistant 4,824 ‐6,154 57,889 ‐73,843 1 Building Maintenance Worker 4,096 ‐5,230 49,152 ‐62,756 1 Administrative Support II 4,009 ‐5,120 48,112 ‐61,446 3.6 Part‐time employee(s) 8.6 TENNIS FACILITY 1Recreation Specialist II 3,983 ‐5,084 47,798 ‐61,006 2.1 Part‐time employee(s) 3.1 PLANNING 1Director of Planning & Building Svcs 10,121 ‐12,298 121,456 ‐147,582 2 Planning Manager 7,702 ‐9,364 92,418 ‐112,366 1Senior Development Specialist 5,861 ‐7,480 70,327 ‐89,755 3Senior Planner 5,861 ‐7,480 70,327 ‐89,755 1Senior Code Enforcement Specialist 5,861 ‐7,480 70,327 ‐89,755 3 Associate Planner 5,419 ‐6,904 65,023 ‐82,850 1Code Enforcement Specialist 5,419 ‐6,904 65,023 ‐82,850 2 Administrative Assistant 4,824 ‐6,154 57,889 ‐73,843 1 Administrative Support III 4,219 ‐5,384 50,629 ‐64,607 0.5 Part‐time employee(s) 15.5 POLICE DEPARTMENT 1 Police Chief 10,915 ‐13,274 130,983 ‐159,293 1 Police Captain 9,513 ‐11,564 114,155 ‐138,762 2 Police Lieutenant 8,835 ‐10,848 106,022 ‐130,171 8 Police Sergeant 7,702 ‐9,364 92,418 ‐112,366 1 Police Records Lead 5,627 ‐7,180 67,519 ‐86,157 1Mental Health Clinician 5,365 ‐7,602 64,379 ‐91,229 36 Police Officer 5,365 ‐6,849 64,379 ‐82,184 1 Administrative Assistant (Conf)4,973 ‐6,124 59,677 ‐73,489 1 Evidence Technician 4,477 ‐5,885 53,726 ‐70,619 2 Community Service Officer  4,477 ‐5,885 53,726 ‐70,619 1 Administrative Support III 4,219 ‐5,384 50,629 ‐64,607 2 Administrative Support II 4,009 ‐5,120 48,112 ‐61,446 57 LOCOM 1 Communications Manager 8,835 ‐10,848 106,022 ‐130,171 1 Communications Operations Supervisor 7,702 ‐9,364 92,418 ‐112,366 2Lead Communications Operator 5,365 ‐6,849 64,379 ‐82,184 6Senior Communications Operator 4,807 ‐6,024 57,681 ‐72,283 7 Communications Operators 4,360 ‐5,483 52,314 ‐65,793 17.0 74 TOTAL POLICE REDEVELOPMENT 1 Redevelopment Mgr/Asst to City Mgr 6,968 ‐8,469 83,619 ‐101,633 0.3 Administrative Assistant 4,973 ‐6,124 59,677 ‐73,489 1.3 Monthly Salary Range Annual Salary Range (as of July 1, 2020)(as of July 1, 2020) City of Lake Oswego - 2021-23 Online Biennial Budget Page 215 of 235 POSITIONS & SALARY RANGES FTE               POSITION            low high low high BUILDING 1 Building Official 8,499 ‐10,333 101,986 ‐123,994 1Plans Examiner II 5,861 ‐7,480 70,327 ‐89,755 2 Building Inspector III 5,687 ‐7,263 68,247 ‐87,155 2Plans Examiner I 5,304 ‐6,771 63,650 ‐81,248 1 Building Permit Specialist 5,098 ‐6,505 61,175 ‐78,066 1Permit Technician II 4,824 ‐6,154 57,889 ‐73,843 1.1 Part‐time employee(s) 9.1 ENGINEERING DEPARTMENT  1City Engineer 10,121 ‐12,298 121,456 ‐147,582 1 Assistant City Engineer 8,835 ‐10,848 106,022 ‐130,171 1Principal Engineer 7,702 9,364 92,418 ‐112,366 1GIS Services Supervisor 6,968 ‐8,469 83,619 ‐101,633 1 Engineering Development Coord.6,481 ‐8,267 77,774 ‐99,199 4Senior Associate Engineer   6,481 ‐8,267 77,774 ‐99,199 1 Citizen Information Specialist 6,481 ‐8,267 77,774 ‐99,199 1 Associate Engineer   6,346 ‐8,095 76,152 ‐97,140 1Chief Surveyor 6,154 ‐7,856 73,843 ‐94,269 1 Engineering Program Lead 5,861 ‐7,480 70,327 ‐89,755 1ADA Coordinator 5,861 ‐7,480 70,327 ‐89,755 1Construction Inspector 5,627 ‐7,180 67,519 ‐86,157 5 Engineering Technician III 5,627 ‐7,180 67,519 ‐86,157 1 Technical Support Analyst (GIS)5,627 ‐7,180 67,519 ‐86,157 1 Technical Support Specialist (GIS)4,850 6,193 58,201 ‐74,321 2 Administrative Assistant 4,824 ‐6,154 57,889 ‐73,843 1 Administrative Support I 3,567 ‐4,554 42,808 ‐54,644 0.8 Part‐time employee(s) 25.8 PUBLIC WORKS SUPPORT SERVICES DEPARTMENT 0.5 Deputy City Manager/PW Director 9,513 ‐11,564 114,155 ‐138,762 1 Maintenance Field Services Manager 7,702 ‐9,364 92,418 ‐112,366 1 Management and Program Analyst 5,861 ‐7,480 70,327 ‐89,755 1 Electrician 5,861 ‐7,480 70,327 ‐89,755 1 Support Services Specialist 4,824 ‐6,154 57,889 ‐73,843 2 Mechanic 4,524 ‐5,770 54,290 ‐69,246 1Senior Utility Worker 4,524 ‐5,770 54,290 ‐69,246 1 Administrative Support III 4,219 ‐5,384 50,629 ‐64,607 1 Utility Worker 4,096 ‐5,230 49,152 ‐62,756 0.1 Part‐time employee(s) 9.6 SEWER ‐ Maintenance Services Division 1 Utility Superintendent 6,426 ‐7,806 77,109 ‐93,666 2Senior Utility Worker 4,524 ‐5,770 54,290 ‐69,246 3.2 Utility Worker 4,096 ‐5,230 49,152 ‐62,756 0.3 Accountant 5,252 ‐6,698 63,026 ‐80,374 0.5 Accounting Specialist III 4,389 ‐5,602 52,668 ‐67,228 0.8 Part‐time employee(s) 7.8 STORMWATER ‐ Maintenance Services Division 0.5 Maintenance Field Services Manager 7,702 ‐9,364 92,418 ‐112,366 1Senior Utility Worker 4,524 ‐5,770 54,290 ‐69,246 2.1 Utility Worker 4,096 ‐5,230 49,152 ‐62,756 3.6 Monthly Salary Range Annual Salary Range (as of July 1, 2020)(as of July 1, 2020) City of Lake Oswego - 2021-23 Online Biennial Budget Page 216 of 235 POSITIONS & SALARY RANGES FTE               POSITION            low high low high STREET ‐  Maintenance Services Division 0.5 Maintenance Field Services Manager 7,702 ‐9,364 92,418 ‐112,366 0.5 Electrician 5,861 ‐7,480 70,327 ‐89,755 1Senior Utility Worker 4,524 ‐5,770 54,290 ‐69,246 2 Utility Worker 4,096 ‐5,230 49,152 ‐62,756 0.5 Part‐time employee(s) 4.5 WATER ‐ Water Treatment and Maintenance Services Divisions 1Water Treatment Plant Manager 8,835 ‐10,848 106,022 ‐130,171 1 Asst. Water Treatment Plant Manager 6,968 ‐8,469 83,619 ‐101,633 1 Utility Superintendent 6,426 ‐7,806 77,109 ‐93,666 4WTP Operator IV 5,687 ‐7,263 68,247 ‐87,155 1Water Conservation Specialist 5,627 ‐7,180 67,519 ‐86,157 1WTP Operator III 5,252 ‐6,698 63,026 ‐80,374 1 Instrumentation Technician 5,252 ‐6,698 63,026 ‐80,374 1 Administrative Assistant 4,824 ‐6,154 57,889 ‐73,843 1Senior Utility Worker 4,524 ‐5,770 54,290 ‐69,246 2WTP Operator I 4,389 ‐5,602 52,668 ‐67,228 4.7 Utility Worker 4,096 ‐5,230 49,152 ‐62,756 0.7 Accountant 5,252 ‐6,698 63,026 ‐80,374 0.5 Accounting Specialist III 4,389 ‐5,602 52,668 ‐67,228 1 Maintenance Technician 4,389 ‐5,602 52,668 ‐67,228 0.3 Part‐time employee(s) 21.2 318.0 Total Full‐Time Positions 40.8 Total Part‐Time FTEs 358.8 Total Full‐Time Equivalents (FTEs) (as of July 1, 2020) (as of July 1, 2020) Monthly Salary Range Annual Salary Range City of Lake Oswego - 2021-23 Online Biennial Budget Page 217 of 235 HISTORICAL SUMMARY OF FULL-TIME EQUIVALENT (FTE) POSITIONS Year CAO CMO Econ LORA Facilities Finance Fire HR IT Library Court P&R* ACC Plan Bldg* Police Comm Total 2012‐13 4.0       11.0     2.0        2.0        4.0            10.1      52.0     3.0        9.5        33.7     3.5        41.9     9.6        18.3     7.4        52.5     16.5     281.0      2013‐14 4.0       9.1         ‐       1.4        4.0            10.1      52.0     3.0        9.5        33.7     3.5        40.1     8.6        15.3      ‐       52.5     16.5     263.3      2014‐15 4.0       9.1         ‐       1.4        4.0            10.1      52.0     3.0        9.5        33.7     3.5        39.1     8.6        15.4      ‐       52.5     16.5     262.4      2015‐16 4.0       7.4         ‐       1.4        4.0            10.1      52.0     3.0        9.5        33.7     3.5        38.1     8.6        13.8      ‐       52.5     16.5     258.1      2016‐17 4.0       7.3         ‐       1.7        4.5            10.1      52.0     3.0        9.5        33.7     3.5        38.1     8.6        13.5      ‐       52.0     16.5     258.0      2017‐18 4.0       7.2         ‐       1.1        4.5            10.1      52.0     3.0        9.5        33.7     3.5        38.1     8.6        14.5      ‐       52.0     16.5     258.3      2018‐19 4.0       8.2         ‐       1.1        4.5            10.1      52.0     3.0        9.5        33.7     3.5        38.1     8.6        14.5      ‐       51.0     17.5     259.3      2019‐21 4.0       8.7         ‐       1.3        4.5            10.5      52.0     3.0        9.5        33.7     3.5        42.4     8.6        14.5      ‐       52.0     16.5     264.7      2021‐23 4.0       9.2         ‐       1.3        4.5            10.5      52.0     3.5        9.5        33.7     3.5        44.4     8.6        15.5      ‐       57.0     17.0     274.2      * Building became a separate fund as of 7‐1‐13; and Golf is included in Parks as of 7‐1‐19. General  ‐  10  20  30  40  50  60  70  80 4.0  9.2  1.3  4.5  10.5  52.0  3.5  9.5  33.7  3.5  44.4  8.6  15.5  74.0  9.1  3.1  25.8  9.6  4.5 3.6  7.8  21.2  Adopted 2019‐21 Adopted 2021‐23 FTE's Per Department by Budget Period 362.5  352.1  350.1  347.3  344.8 344.3 345.3  346.7  358.8   330  335  340  345  350  355  360  365 2012‐13 2013‐14 2014‐15 2015‐16 2016‐17 2017‐18 2018‐19 2019‐21 2021‐23 8.4 8.6 8.8 9.0 9.2 9.4 9.6 9.8 10.0 Full‐time Equivalent (FTE) per 1,000 Population FTE total FTE per 1,000 pop. City of Lake Oswego - 2021-23 Online Biennial Budget Page 218 of 235 HISTORICAL SUMMARY OF FULL-TIME EQUIVALENT (FTE) POSITIONS Building FTE Full‐Part‐City FTE per Golf* Tennis Total Engr Support Svc Street Storm Sewer Water LO‐Tig Total total time time population 1,000 pop. ‐           6.8        3.6        10.4     22.3     8.8                 4.8         3.8           7.0            17.4     7.0        71.1      362.5     310.7   51.8     36,770 9.9 7.9           5.3        2.8        8.1        22.8     9.9                 5.1         3.8           6.0            17.2     8.0        72.8      352.1     303.0   49.1     36,990 9.5 7.8           5.0        3.1        8.1        22.8     9.9                 5.1         3.8           6.0            17.2     7.0        71.8      350.1     302.0   48.1     37,105 9.4 8.8           5.0        3.1        8.1        22.8     11.0              5.0         3.8           6.0            17.7     6.0        72.3      347.3     303.0   44.3     37,300 9.3 8.9           5.0        3.1        8.1        22.8     10.0              5.0         3.9           6.2            18.9     3.0        69.8      344.8     303.0   41.8     37,430 9.2 9.1           4.3        3.1        7.4        24.3     10.0              4.0         3.9           7.2            19.8     0.3        69.5      344.3     302.0   42.3     37,497 9.2 9.1           4.3        3.1        7.4        24.5     10.0              4.0         3.9           7.2            19.9     ‐       69.5      345.3     304.0   41.3     38,215 9.0 9.1            ‐       3.1        3.1        25.3     9.5                 4.0         3.9           7.2            19.9      ‐       69.8      346.7     306.0   40.7     38,705 9.0 9.1            ‐       3.1        3.1        25.8     9.6                 4.5         3.6           7.8            21.2      ‐       72.4      358.8     318.0   40.8     39,480 9.1 The table below summarizes the changes in FTEs from the current biennial budget for 2021‐23 with the prior biennial budget for 2019‐21: Moved New General: CMO 0.5 Added Equity/Diversity Program Manager HR 0.5 Added Equity/Diversity Program Manager Parks 1.0 Added Park Analyst/Project Manager  Parks 1.0 Added Park Ranger/Senior Utility Worker Planning 1.0 Added Planning Manager Police 1.0 Added Mental Health Clinician Police 1.0 Added Adult Resource (Police Officer) Police 4.0 Added Police Officer LOCOM (0.5)No longer an On‐Call in LOCOM         Total General 0.0 9.5 Engineering: Management 1.0 Added ADA Coordinator Construction Services (0.5)Only one Intern in Engineering         Total Engineering 0.0 0.5 Public Works Support Services 0.07 Temporary On‐Call for Motor Pool Street Maintenance 0.2 Temporary On‐Call for Street 0.3 Moved Temporary On‐Call from Stormwater Stormwater Maintenance (0.3)Moved Temporary On‐Call to Street Sewer Maintenance 0.55 Added Intern in Sewer Water Treatment Plant 1.00 Added Maintenance Technician 0.25 Added Intern at WTP         Total WTP 0.0 1.25 Total Change   ‐                   12.1        BN21 FTEs  346.7 BN23 FTEs  358.8 BN21 BN23 Change Regular positions (Full‐time & Part‐time)322.5            334.8     12.3          Temporary positions 24.20            24.02     (0.2)           FTEs 346.7            358.8     12.1          Parks & Rec ‐ Other Public Works City of Lake Oswego - 2021-23 Online Biennial Budget Page 219 of 235 City Budget Resolution 21-15 Page 1 of 4 RESOLUTION 21‐15 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAKE OSWEGO ADOPTING THE CITY OF LAKE OSWEGO BUDGET FOR THE BIENNIUM COMMENCING JULY 1, 2021, MAKING APPROPRIATIONS, LEVYING AD VALOREM TAXES, AND CLASSIFYING THE LEVY PURSUANT TO SECTION 11b, ARTICLE XI OF THE OREGON CONSTITUTION. BE IT RESOLVED by the City Council of the City of Lake Oswego that: Section 1. The City Council hereby adopts the budget for the 2021‐23 biennium in the sum of $406,735,653. The budget is now on file at the Finance Department, City Hall, Lake Oswego, Oregon. Section 2. The amounts listed below are hereby appropriated for the biennium beginning July 1, 2021 for the purposes stated. GENERAL FUND General Administration $ 22,616,082 Police 33,236,384 Fire 27,895,816 Parks & Recreation 21,254,521 Library 11,970,469 Planning 7,848,804 Adult Community Center 3,110,487 Municipal Court 2,928,369 Redevelopment 1,280,691 Nondepartmental Transfers to Other Funds 9,840,000 Contingency 8,960,000 Total Appropriations $ 150,941,623 PUBLIC WORKS: Water Fund Water Department $ 25,194,000 Debt Service 11,645,000 Transfers to Other Funds 3,000,000 Contingency 5,303,485 Total Appropriations $ 45,142,485 Sewer Fund Sewer Department $ 23,767,000 Debt Service 11,251,000 Contingency 15,480,773 Total Appropriations $ 50,498,773 City of Lake Oswego - 2021-23 Online Biennial Budget Page 220 of 235 City Budget Resolution 21-15 Page 2 of 4 Street Fund Street Department $ 20,413,000 Debt Service 1,594,000 Contingency 5,743,088 Total Appropriations $ 27,750,088 Stormwater Fund Stormwater Department $ 6,968,000 Debt Service 454,000 Contingency 3,585,684 Total Appropriations $ 11,007,684 Public Works Support Services Operations Services Department . $ 4,220,000 Contingency 79,180 Total Appropriations $ 4,299,180 Systems Development Charges Fund Systems Development Charges Department $ 1,098,000 Contingency 16,719,966 Total Appropriations $ 17,817,966 OTHER FUNDS: City/LORA Debt Service Fund Debt Service Total Appropriations $ 8,687,000 $ 8,687,000 Engineering Fund Engineering Department $ 10,344,000 Contingency 534,520 Total Appropriations $ 10,878,520 Building Fund Building Department $ 5,640,000 Contingency 545,000 Total Appropriations $ 6,185,000 Bonded Debt Service Fund Debt Service Total Appropriations $ 3,647,000 $ 3,647,000 City of Lake Oswego - 2021-23 Online Biennial Budget Page 221 of 235 City Budget Resolution 21-15 Page 3 of 4 Tennis Facility Fund Tennis Facility Department $ 1,043,000 Contingency 301,708 Total Appropriations $ 1,344,708 Tourism Fund Tourism Department $ 124,000 Transfers to Other Funds 385,000 Contingency 166 Total Appropriations $ 509,166 Trolley Fund Trolley $ 246,000 Contingency 433,120 Total Appropriations $ 679,120 Public Art Fund Public Art Total Appropriations $ 469,000 $ 469,000 Parks Bond Fund Parks Bond Department $ 10,800,000 Transfers to Other Funds 7,000,000 Contingency 3,624,766 Total Appropriations $ 21,424,766 Parks Recreation Center Fund Parks Recreation Center $ 15,000,000 Contingency 1,000,000 Total Appropriations $ 16,000,000 ACC Endowment Fund Transfers to Other Funds Total Appropriations $ 180,000 $ 180,000 Library Endowments Fund Transfers to Other Funds Total Appropriations $ 60,000 $ 60,000 Capital Reserve Fund Capital Reserve Activity $ 1,500,000 Total Appropriations $ 1,500,000 Summary Totals for All Funds Total Appropriations $ 379,022,079 Total Unappropriated and Reserves Amounts 27,713,574 TOTAL ADOPTED BUDGET for 2021‐23 $ 406,735,653 City of Lake Oswego - 2021-23 Online Biennial Budget Page 222 of 235 City of Lake Oswego - 2021-23 Online Biennial Budget Page 223 of 235 This page intentionally left blank City of Lake Oswego - 2021-23 Online Biennial Budget Page 224 of 235 BUDGET GLOSSARY ACCRUAL BASIS – A basis of accounting in which revenues are recognized in the accounting  period in which they are earned, and expenditures are recognized in the period in which they  are incurred.   ACTUAL – Denotes revenue recognized or received or expenditure incurred or recorded totals  for a given period, which is in contrast to “Budget” which denotes plans for a period.  AD VALOREM TAX – A property tax computed as a percentage of the value of taxable property.  See “Assessed Value”.  ADOPTED BUDGET – The financial plan approved by the City Council, which forms a basis for  appropriations. The final budget document includes Budget Committee and City Council  revisions, is submitted to the State for filing, and becomes effective July 1st.  APPROPRIATION – The legal authorization granted by the City Council by resolution for  expenditures and contingency, which permits the City to incur obligations and to make  expenditures of resources during a fiscal year.    APPROVED BUDGET – The budget that the Budget Committee approves and recommends to the  City Council for adoption.    ASSESSED VALUE – The lower of maximum assessed value or real market value set as a basis for  imposing taxes. Exceptions exist for changed property and special provisions for specially  assessed or partially exempt property.  AUDIT – A comprehensive examination as to the manner in which the government’s resources  were actually utilized, concluding in a written report or opinion by a qualified auditing firm.  AVERAGE MAXIMUM ASSESSED VALUE – If the property is not specially assessed or partially exempt,  the value determined by dividing the total maximum assessed value of all property in the same  area in the same property class by the number of properties in the same area in the same  property class. If the property is specially assessed or partially exempt, the amount is  determined by dividing the total maximum assessed value of property in the area that is  subject to the same exemption or special assessment program as the subject property by the  total number of such properties in the area.  AVERAGE REAL MARKET VALUE – The value determined by dividing the total real market value of  all property in the same area in the same property class by the number of properties in the  same area in the same property class. For specially assessed or partially exempt property, the  amount determined by dividing the total real market value of property in the area that is  subject to the same exemption or special assessment program as the subject property by the  total number of such properties in the area.   City of Lake Oswego - 2021-23 Online Biennial Budget Page 225 of 235 BUDGET GLOSSARY  BALANCED BUDGET – A balanced budget has “the total resources in a fund equal the total  requirements for that fund”.  BIENNIUM – A period of two years. Effective July 1, 2002, cities and other districts in Oregon  became allowed to adopt two‐year budgets. The City of Lake Oswego had adopted a budget  for the biennium every two years since its first one for the 2003‐05 biennium.  Then beginning  with fiscal year 2009‐10 the City returned to annual budgeting.  Effective July 1, 2019, the City  prepared a biennial budget.  BOND – A written promise to pay a specified sum of money on a specific date at a specified  interest rate. Bonds are most frequently used to finance large capital projects, such as  buildings and streets. The City currently has three types of bonds outstanding: General  Obligation, Full Faith and Credit Bonds, and Revenue Bonds.  BUDGET – A document showing the City’s financial plan for one or two fiscal years (the City of  Lake Oswego budgets on an annual fiscal year basis). By statute, it must include a balanced  statement of resources and requirements for the previous two periods and estimated  revenues and expenditures for the current and upcoming year.  BUDGET CALENDAR – The schedule of key dates which the City follows in the preparation and  adoption of the budget.  BUDGET COMMITTEE – A fiscal planning board of a local government, consisting of the governing  body (City Council) plus an equal number of appointed legal registered voters from the  community (citizens).  The Committee has legal authority to change any portion of the  proposed budget and is responsible to pass the City's Approved Budget after a series of public  budget deliberation meetings.  BUDGET MESSAGE – A written explanation prepared by the City Manager explaining the  proposed budget, articulating the strategies to achieve the City’s goals, and identifying budget  impacts and changes.    BUDGET RESOLUTION – The budget is adopted each year by the City Council through passage of  a resolution. This budget resolution is the guiding document for compliance with budget law  and for any necessary adjustments during the fiscal year.  CAFR – See “Comprehensive Annual Financial Report.”    CAPITAL ASSET – An asset costing $10,000 or greater with a useful life of more than one year.    CAPITAL BUDGET – The City’s budget for projects, major repairs, and improvements or additions  to the City’s fixed assets (streets, sidewalks, roads, sewers, stormwater, parks, and buildings).  City of Lake Oswego - 2021-23 Online Biennial Budget Page 226 of 235 BUDGET GLOSSARY CAPITAL IMPROVEMENT PLAN (CIP) – An allocation plan for capital expenditures to be incurred  over several future years. It sets forth each capital project, identifying the expected beginning  and ending date for each project, the amount to be expended in each year, and the method  of financing those expenditures.    CAPITAL OUTLAY – A category of expenditures which result in the acquisition of, or addition to,  the City’s fixed assets. They generally have a useful life of one or more years, such as  machinery, land, furniture, equipment, or buildings.  The City’s capitalization threshold is  currently $10,000 per item.  CAPITAL PROJECTS FUND  – A Fund used to account for resources, such as Bond sale proceeds, and  expenditures to be used for major capital item purchase or construction.  CHARGES FOR SERVICES  – Represents administrative and other services provided to other City  departments.   They also include Work Order revenue for capital project planning and  management by City staff.    CIP – Capital Improvement Plan.  CITY COUNCIL – The legislative branch of the City composed of seven elected officials who serve  a four‐year term.  COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) – The complete annual financial report of the  City that is prepared in conformity with generally accepted accounting principles. An  independent auditing firm audits the financial statements in this annual report.  CONTINGENCY – An appropriation of funds to cover unforeseen events and emergencies, which  may occur during the budget period. City Council must authorize the use of any contingency  appropriations.  CONTRACTUAL SERVICES – The costs related to services performed for the City by individuals,  business, or utilities.  DEBT SERVICE – Payment of principal and interest related to long‐term debt. The City’s debt  service payments can be reviewed in the Bonded Debt Service Fund.  DEBT SERVICE FUND – A fund established to finance and account for the payment of interest and  principal on all general obligation debt, serial and term, other than that payable exclusively  from special assessments and revenue debt issued for, and serviced by, a governmental  enterprise fund.  DEBT SERVICE LEVY – A tax imposed by local governments for the repayment of voter‐approved  general obligation or limited tax bonds. This levy is limited to the repayment of principal and  interest necessary to retire these voter‐approved bonds.  City of Lake Oswego - 2021-23 Online Biennial Budget Page 227 of 235 BUDGET GLOSSARY  DEPARTMENT – A major administrative organizational unit of the City which indicates overall  management responsibility for one or more divisions.  DEPRECIATION – Expensing the cost of a capital asset over its useful life.  DEVELOPMENT CODE AND STANDARDS – The City’s procedures and criteria for the review and  approval of land development proposals.  DIVISION OF TAXES – Division of taxes refers to the process of, and revenue from, apportioning  tax to urban renewal agencies based on the relationship of the “excess” to “frozen value”   (i.e. tax increment revenue). The urban renewal agency of the City is The Lake Oswego  Redevelopment Agency, commonly known as LORA.  DOUBLE MAJORITY – A term that refers to an election where at least 50% of the registered voters  eligible to vote in the election cast a ballot and more than 50% voting on the measure approve.  (Any March or September election.)  The voter turnout requirements do not apply at a general  election held in November of an even‐numbered year, as approval of a measure at a general  election is considered to meet the “double majority” requirement by definition.  EMPLOYEE BENEFITS – Contributions made by a government to meet commitments or obligations  for employee related expenses. Included is the government’s share of costs for social security  and the various pensions, medical, dental, life insurance, workers’ compensation, and  disability insurance.  ENCUMBRANCE – The commitment of appropriated funds to purchase an item or service. To  encumber means to set aside funds in the form of purchase orders or contracts and commit  funds for a future expenditure. Obligations cease to be encumbrances when paid.  ENDING FUND BALANCE – As shown in the budget, an amount representing the difference  between the resources received by the fund compared to the amount expended in the fund.  This becomes the subsequent year’s beginning working capital or beginning fund balance.  ENTERPRISE FUND – A fund established to account for operations in a manner similar to private  business enterprise, in that, the costs of providing services to the general public on a  continuing basis are recovered primarily through user charges. They are usually self‐  supporting. The City’s enterprise funds are Water, Sewer, Stormwater, Golf Course, and Tennis  Facility Funds.  EOC (EMERGENCY OPERATIONS CENTER) – Command center for coordination and intervention for  citywide or regional emergencies.  ESTIMATED REVENUE – The amount of projected revenues to be collected during the fiscal year.  City of Lake Oswego - 2021-23 Online Biennial Budget Page 228 of 235 BUDGET GLOSSARY EXPENDITURE CONTROL BUDGETING – Expenditure Control Budgeting is based on the premise that  managers are paid to manage, and it changes some of the rules of the game that have undermined  traditional governmental budgeting systems. Briefly put, expenditure control budgeting gives  department managers a great deal of flexibility over individual line items, as long as they remain within  the "bottom line." The focus is on stretching limited resources as far as possible to provide as much  service as possible.  EXPENDITURES – A decrease in the financial resources of the City due to the procurement of  goods and services. They include current operating expenses, which require the current or  future use of net current assets, debt services, and capital outlays.  FINANCIAL AUDIT – A comprehensive examination of the accounting and financial information  by a qualified auditing firm.  The auditing firm examines whether funds are spent according to  intended purpose, within appropriations, and as authorized.  It also examines if revenues,  expenses, assets and liabilities are stated fairly and if internal procedures and policies are  appropriate to prevent misuse and followed.  The auditing firm reports to the City Audit  Committee.  See also Performance Audit and Internal Audit.  FISCAL YEAR (FY) – A twelve‐month period to which the annual budget applies.  At the end of  the fiscal year a government determines its financial position and the results of its operations  (July 1 through June 30 is required for municipalities in the State of Oregon).   FRANCHISE FEE – A fee paid by businesses for use of City streets, alleys, and/or property in  providing their services to the citizens of a community. Services requiring franchises include  electricity, telephone, natural gas, waste collection, and cable television.   FULL FAITH AND CREDIT BONDS (FFC) – Full faith and credit bonds are for long‐term obligations that  are payable solely from a designated source of revenue.  They do not carry any taxing power.  FULL‐TIME EQUIVALENT (FTE) – Staffing levels are measured in FTE’s to give a consistent  comparison from year to year. One full‐time position filled for the entire year equals one FTE;  however, in some instances a FTE may actually consist of several part‐time positions.  FUND – An independent grouping of accounts that are self‐balancing by, recording cash and/or  resources together with all related liabilities, obligations, reserves, and equities.  Funds are  segregated for the purpose of carrying on specific activities or attaining certain objectives.  FUND BALANCE – The budget amount available in a particular fund at a certain period of time.    GAAP, GENERALLY ACCEPTED ACCOUNTING PRINCIPLES – Generally accepted accounting principles  are conventions, rules, and procedures used in performing accepted accounting practice at a  particular time.  City of Lake Oswego - 2021-23 Online Biennial Budget Page 229 of 235 BUDGET GLOSSARY  GASB, GOVERNMENTAL ACCOUNTING STANDARDS BOARD – The Governmental Accounting Standards  Board is the body that establishes accounting principles for state and local governments.  GENERAL FUND – The general operating fund of the City. It is used to account for all financial  resources except those required to be accounted for in another fund.  GENERAL OBLIGATION BONDS – General obligation bonds are long‐term obligations backed by the  “full faith and credit” pledge of the city’s general fund revenues. They carry an unlimited taxing  power, require voter‐approval, and are limited in total to 3% of the city’s true cash value. The  City currently has four general obligation bond issues outstanding listed in detail in the  financial trends section of the budget.  GFOA, GOVERNMENT FINANCE OFFICERS ASSOCIATION – The Government Finance Officers  Association is the premier association of public‐sector finance professionals and is dedicated  to providing high‐quality support to state and local governments. Annually, the City applies  for two distinguished GFOA awards: Certificate of Achievement for Excellence in Financial  Reporting (for the audit), and The Distinguished Budget Presentation Award.    GIS – Geographic Information System program facilitates the efficient management of spatial  information; offering enhanced analytical, cartographic, and reporting capabilities for internal  and external customers.  GOALS – General statements of each division’s desired social or organizational outcomes.  GOVERNMENTAL FUND – Funds used to account for the acquisition, use and balances of current  expendable financial resources and the related current liabilities – except those accounted for  in proprietary funds and fiduciary funds.  GOVERNING BODY – City council, county court or board of commissioners, school board, board  of trustees, board of directors, or other managing board of a local government unit.  GRANT – A contribution by one governmental unit to another. The contribution may be made  to aid in the support of a specified purpose or function or general purpose.  INFRASTRUCTURE – Substructure or underlying foundation of the City (e.g. streets, utility lines,  bridges, sidewalks, etc.).  INTERGOVERNMENTAL REVENUES – Revenues received from another governmental entity, such as  county, state, or federal governments.  INTERNAL AUDIT – A comprehensive review of management, financial, or other policies and  procedures.  It is a peer review, and the internal audit firm reports to City Management.  An  internal audit often includes recommendations for improvement, operationally, procedurally,  and financially.  See also Financial Audit and Performance Audit.  City of Lake Oswego - 2021-23 Online Biennial Budget Page 230 of 235 BUDGET GLOSSARY INTERNAL FEES FOR SERVICE – Internal Fees for Service covers general administrative services,  insurance, repair and maintenance services by public works motor pool, and maintenance  services provided by Parks. Prior to fiscal year 2013‐14, these were categorized as Transfers.  INTERNAL SERVICE FUND – A fund established to finance and account for services and  commodities furnished by a designated department to other departments within a single  governmental unit or to other governmental units.    LAKE OSWEGO REDEVELOPMENT AGENCY (LORA) – The Lake Oswego Redevelopment Agency (LORA)  is the urban renewal agency of the City. The East End District was formed in 1986 to conduct  redevelopment activities within a 146 acre downtown district at the east end of the City. In  2012, the 159 acre Lake Grove District was formed along the Boones Ferry Corridor on the  west end of the City.  Resources are derived primarily from debt financing, which is repayable  by property tax increment revenues and interest on investments.  LEVEL OF SERVICE – The amount and type of existing services, programs, and facilities provided.  Level of service depends on the available resources.  LEVY – The amount of ad valorem tax certified by a local government for the support of  governmental activities.  LINE ITEM – An expenditure description at the most detailed level. Also called Object of  Expenditure. Operating expenditures are tracked through the use of line items. Line items  itemize expenditures into specifics, such as equipment repair or printing. Line items usually  are further aggregated into spending categories.  LOCAL BUDGET LAW – Oregon Revised Statute (ORS) 294.305 to 294.565. Local Budget Law has  several purposes:  1) establish standard procedures for presenting a local government budget;  2)outline programs and services provided; 3) provide a standard method for estimating revenues, expenditures, and proposed tax levies; and 4) encourage citizen involvement in the preparation of the budget before formal adoption. LOCAL GOVERNMENT – Any city, county, port, school district, community college, public or quasi‐ public corporation (including a municipal utility) operated by a separate board or commission;  a municipal corporation or municipality.  LOCAL OPTION TAX – Voter approved taxing authority (by double majority) that is in addition to  the taxes generated by the permanent tax rate.  Local option taxes can be for general  operations, a specific purpose or capital projects.  They are limited to 5 years, but may extend  to 10 years for a capital project, then they are limited to the useful life of the project or 10  years, whichever is less. These levies do not become part of the permanent rate limit.  LOSD, LAKE OSWEGO SCHOOL DISTRICT – Abbreviation for the school district in Lake Oswego.  City of Lake Oswego - 2021-23 Online Biennial Budget Page 231 of 235 BUDGET GLOSSARY  MATERIALS AND SERVICES – Expendable materials, operating supplies, and services necessary to  conduct departmental activity.  MEASURE 5 – A constitutional tax rate limitation passed by the voters in 1990 which restricts  the amount an individual property can be taxed.  Measure 5 limits school taxes to $5 per  $1,000 of ‘real market value’.  All other general government taxes are limited to $10 per  $1,000 of ‘real market value’.    MEASURE 50 – In 1997, Oregon citizens approved an amendment to the State Constitution  (Measure 50) which limits the ability of state and local governments to levy property taxes,  impose certain types of charges and issue certain types of debt.  Measure 50 reduced every  property’s 1995‐96 assessed value by 10%, and also limited the amount of annual growth of  the assessed value to 3%.  Measure 50 also established permanent rate limitations for each  taxing district in the state based on the current year tax in 1997, and then reduced 13% for  most districts.  MODIFIED ACCRUAL BASIS OF ACCOUNTING – The accrual basis of accounting adapted to  governmental funds where revenues are recognized when they become both “measurable”  and “available to finance expenditures of the current period.” Expenditures are generally  recognized when the related fund liability is incurred.  MS4 – Municipal Separate Storm Sewer System.  MUNICIPALITY – See “Local Government”.  NEIGHBORHOOD ASSOCIATION – A group of people organized and recognized by the Council within  a geographical area for the purpose of acting on issues affecting neighborhood and  community livability.  OBJECT CLASSIFICATION – A grouping of expenditures, such as personnel services, materials and  services, capital outlay, debt services, and other types of requirements.  OBJECTIVES – A specific, measurable and observable result of an organization’s activity which  advances the organization toward a goal.    ODOT – Oregon Department of Transportation.  OPERATING BUDGET – The portion of the budget that pertains to daily operations providing basic  governmental services. The operating budget contains appropriations for such expenditures  as personal services, supplies, utilities, materials, and debt service.  OPERATING RATE – The rate determined by dividing the city’s operating tax amount by the  estimated assessed value of the city. This rate is determined when a city wants to impose less  tax than its permanent rate will raise.  City of Lake Oswego - 2021-23 Online Biennial Budget Page 232 of 235 BUDGET GLOSSARY ORDINANCE – Written directive or act of a governing body. Has the full force and effect of law  within the local government’s boundaries, provided it does not conflict with a state statue or  constitutional provision. See “Resolution”.  ORS – Oregon Revised Statutes.  PCI – Pavement Condition Index.  PERFORMANCE AUDIT – A comprehensive review of outcomes as they compare to goals and  inputs.  It assesses efficiency and effectiveness and is a management tool.  See also Financial  Audit and Internal Audit.  PERMANENT RATE LIMIT – The maximum tax rate of ad valorem property taxes that a local  government can impose, calculated under the limitations of Measure 50.  Taxes generated  from the permanent rate limit can be used for any purpose.  No action of a local government  or its voters can increase of decrease a permanent rate limit.  The City of Lake Oswego has  two permanent tax rates limits. For city residents living inside the Lake Oswego School District  (LOSD), it is 5.0353 per $1,000 of assessed value and, for city residents living outside of LOSD,  it is 4.5884 per $1,000 of assessed value.  PERS – The State of Oregon Public Employees Retirement System (PERS) is the retirement  program for about 95 percent of state and local government employees in Oregon.  PERSONNEL SERVICES – Expenditures including wages and benefits of a government’s employees.  PROPERTY TAXES – A tax that uses assessed property value as the base by which the cost burden  of local services is determined.  These are certified by the county assessor’s office.  PROPERTY TAX ACCOUNT – Administrative account number used for the purpose of listing  property tax on the assessment roll.  PROPOSED BUDGET – Financial and operating plan proposed by the budget officer, submitted to  the public and budget committee for review.  PUBLIC FACILITY PLAN – A planning document mandated by Oregon Administrative Rule chapter  11 and administered by the Department of Land Conservation and Development.  REAL MARKET VALUE (RMV) – The amount in cash that could reasonably be expected to be paid  by an informed buyer to an informed seller, each acting without compulsion in an arm’s length  transaction / occurring as of the assessment date for the tax year, as established by law.  REQUIREMENT – The total of all expenditures within a fund, including operating expenditures,  transfers to other funds, contingency, and unappropriated fund balance.  City of Lake Oswego - 2021-23 Online Biennial Budget Page 233 of 235 BUDGET GLOSSARY  RESERVE FOR FUTURE EXPENDITURE – An amount budgeted, but not appropriated, that is not  anticipated to be spent in the fiscal year, but rather carried forward into future fiscal years.   These funds may be spent with approval by the city council by resolution.  RESERVE FUND – Established to accumulate money from year to year for a specific purpose, such  as purchase of new equipment.  RESOLUTION – An order of a governing body. Requires less legal formality and has lower legal  status than an ordinance. Statutes or charter will specify which actions must be by ordinance  and which may be by resolution (for cities, revenue‐raising measures such as taxes, special  assessments, and service charges always require ordinances).  See “Ordinance.”  RESOURCES – Total amount available for appropriation, consisting of estimated beginning funds  on hand plus anticipated revenues.  REVENUE BONDS – Revenue bonds are long‐term obligations that are payable solely from a  designated source of revenue generated by the project which was financed. No taxing power  or general fund pledge is provided as security.    REVENUES – Monies received or anticipated by a local government from either tax or nontax  sources.  SPECIAL LEVY – A special levy is an ad valorem tax, imposed for an urban renewal plan area. It is  not a result of a division of tax but rather imposed directly for the plan area and is attributed  specifically to urban renewal on the tax statement, unlike the division of tax amount.  Currently, the City’s urban renewal agency has no special levy in effect.  SPECIAL REVENUE FUND – A fund used to account for the proceeds of specific revenue sources  (other than special assessments, expendable trusts, or major capital projects) that are  reserved for specific purposes.  STATE SHARED REVENUE – Revenues received from the State of Oregon from cigarette, liquor,  and highway taxes under ORS 221. These funds are available to cities located in counties with  at least 100,000 inhabitants that provide at least four types of municipal services.  STATE REVENUE SHARING – A share of certain revenues from the State of Oregon that are  apportioned among and distributed to cities for general purposes. These funds require a  public hearing before the budget committee to discuss possible uses.  SUPPLEMENTAL BUDGET – A supplemental budget is a budget adjustment to fund unexpected  needs or to spend revenues not anticipated at the time the regular budget was adopted. It  cannot be used to authorize additional taxes.     City of Lake Oswego - 2021-23 Online Biennial Budget Page 234 of 235 BUDGET GLOSSARY SYSTEM DEVELOPMENT CHARGE (SDC) – A charge levied on new construction to help pay for  additional expenses created by growth.  SDCs are for construction and expansion, and may  not be used for maintenance of infrastructure.  TAX INCREMENT FINANCING – A financial mechanism for urban renewal plans which captures the  tax from the growth in property value within a designated geographical area. The City’s urban  renewal plans, as carried out by the Lake Oswego Redevelopment Agency or LORA, cover  approximately 305 acres of the city.   TAX LEVY – The total amount of taxes imposed by the City on taxable property, as determined  by the appraisers for Clackamas, Multnomah, and Washington counties.  TAX RATE – The tax rate discussed by the budget committee and set by the City Council.  It is  made up of two components: operations and debt service. It is usually expressed as a rate for  each $1,000 of assessed value of taxable property.  TAX YEAR – The fiscal year from July 1 through June 30.  TRANSFERS – Amounts distributed between funds to finance activities in another fund. These  are shown as expenditure in the originating fund and revenue in the receiving fund.  UNAPPROPRIATED ENDING FUND BALANCE – Amount set aside in the budget for carryover to the  following budget period providing the local government with needed cash flow until other  money is received (typically in November). This amount cannot be transferred by resolution  or used through a supplemental budget, unless necessitated by a qualifying emergency.  UNIT OF PROPERTY – For purposes of Measure 50, “property” and “unit of property”, except for  centrally assessed utility property, means all property included within a single property tax  account.  WORK ORDER CHARGES – This is revenue for capital project planning and management by City  staff.    City of Lake Oswego - 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