Klamath County, Oregon Budget Presentation

Transcription

1 Klamath County, Oregon Budget Presentation The Klamath County budget is composed of three basic units: major program categories, departments/ funds, and in some cases subprogram. Public Works Program - This program provides the community with care and construction of roads and bicycle trails within the County Public Works

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3 Department: Public Works FY 2019 Proposed Budget Department Mission: To provide a safe, effective and long lasting county road system that is environmentally sensitive and efficiently maintained. Klamath County Weed Control is dedicated to protecting public and private lands, agriculture, forestry, human health and wildlife from the negative impacts of Noxious Weeds. Mandated Services: Keep County Roads in repair. Maintain a complete and accurate cost account for road work. Oregon Revised Statutes do not provide any specifics regarding the level of maintenance and repair required for County Roads. Klamath County must decide on a level that is affordable, but still maintain the road network and infrastructure to meet the needs of the community State and counties to control noxious weeds. The state and the respective counties shall control any weeds designated as noxious by the state or the respective counties in any such county on land under their respective ownerships. Weed Control performs the County s required duties under ORS Self Imposed Services: Garbage collection from road right-of-way Public Works contracts with the Community Corrections department who provide work crews to clean County road right-of-ways of litter. Snow removal from driveways in the UGB This practice was started many years ago. Plans to discontinue this service may be made as revenues decrease. Culvert flushing and painting for other jurisdictions on a reimbursable basis. Winter Level of Service Standards, Resolution No Chapter 569 of the Oregon Revised Statutes outlines the actions a County may take to control or otherwise prevent Noxious Weeds. The County Commissioners have declared all lands within Klamath County a Weed Control District and have declared a list of Noxious Weeds within the County (Order No ). They have also appointed a County Weed Supervisor to conduct the duties outlined in ORS & County Code Klamath County Weed Control, through the duties of the Weed Control & Vegetation Supervisor and his employees, provides the following services to Klamath County: 1) Find noxious weeds growing on land within the County 2) Serves notices to control noxious weeds 3) Issues citations for violations of County Code 4) Controls or otherwise destroys noxious weeds on land within the Weed Control District Page 1 of 4

4 Department: Public Works FY 2019 Proposed Budget Department Overview: Road Department Pavement Preservation & Maintenance (Chip Seals, Crack sealing, Overlays, Road Reconstruction). Klamath County maintains 864 miles of road (751 miles of paved road and 113 miles of gravel roads). Snow removal Road Reserve Bridge replacement Since 1995, we have replaced 26 bridges. We have +/- 206 bridges. Major long term projects Other projects as they develop Bicycle Trails 1% of Motor Vehicle Apportionment Restricted to bike trails that are in Road right-of-ways. Cannot be spent on the A-canal bike path because it is on Bureau of Reclamation land and not in a right-of-way. Klamath Falls Streets Checking account for City Street Maintenance The City of Klamath Falls submits a list of planned projects that they anticipate using the funds for. Upon completion of the project, they submit a billing to the County showing all expenditures proving the funds are only used on city street projects. Equipment Reserve Large equipment purchases/replacement equipment purchases. Equipment costs have went up by up to 3 times compared to late 90 s. Weed Control Weed Control employs one half-time Weed Control & Vegetation Supervisor, three full-time seasonal Applicators and three full-time seasonal Driver/Helpers. All employees are licensed by Oregon Department of Agriculture to apply pesticides and all Applicators have the option to attend annual training courses to maintain their license certification. Weed Control maintains a variety of specialized equipment including four 4-wheel drive pickups equipped with pack tanks, four ATV s equipped with spray tanks, one small non-motorized boat and numerous backpack sprayers and hand tools. Successes and Challenges: Successes: Longevity of work force 10 out of 42 employees with > 20 years Proactive Bridge Replacement Program $86M in the bank (all accounts; $84M in Operating and Reserve) Previous visionaries who worked in the Public Works Department created the Road Reserve fund. They were aware that Safety Net payments would potentially someday be eliminated. Their goal was to build enough of a savings to be able to rely on interest as a source of income to contribute to maintaining the County road system. Page 2 of 4

5 Department: Public Works FY 2019 Proposed Budget Challenges: Implementing a 10 year Capital improvement/maintenance program with mandated limited spending. Longevity of work force 20 out of 39 FTE over 55 years of age. Need to keep succession plan up to date. Forest Payments based on actual cut as of 17/18 fiscal year. Potential Safety Net extensions are probably completely dead in Washington. Cost of doing business continues to increase. A Dump Truck/Plow/Sander cost is $244,000 today vs $96,000 in Gas tax in 1999 was $0.24/gallon. Now it is $0.32/gallon. Low interest rates. Weed Control remains entirely independent of the County General Fund. Weed Control has worked hard to provide quality service to our customers and has substantially reduced noxious weed infestations. In the past five years we have discovered and worked to control six new weeds that were not previously known to exist in the County, and one of these was not previously known to exist in the State. Still, we are faced with an ever present threat of new invaders that have the potential to cause severe negative economic and biological impacts on our County. In the recent past our funding has been relatively stable, but with the current status of the economy, Federal and State budgets are being decreased. Noxious weed control may not remain a priority for all of the agencies we contract with and that will likely lead to a reduction or possible elimination of some of our contracts. Keeping our applicators employed is another challenge we face. We only offer seasonal work and few people are able to remain for several years in a seasonal employment situation. Budget Overview: Major Revenue: Motor Vehicle Apportionment is the biggest funding source. Federal Forest Receipts have declined and will be solely based on the actual cut revenue from federal forest lands. Motor Vehicle Apportionments vary based on fuel used and number of vehicles registered in Klamath County. Major Expenditures: Major expenditures for the public works department are hot mix asphalt, bridge replacement, chip oil and rock which are the main materials used to chip seal roads, contracts for services for snow plowing and road reconstruction, bridge reconstruction costs and personnel. Other significant costs to our department are equipment, fuel, auto & equipment parts and equipment repair. Weed Control is self supported through acquisition of contracts with outside Local, State, and Federal Agencies, a few private companies and land owners and through grants for weed control work. We operate at our cost of providing service. Our start and end dates of every season are dictated by the weather but we generally are able to perform about $230, in contract and internal service work each season. The Board of County Commissioners annually sets our fee Page 3 of 4

6 Department: Public Works FY 2019 Proposed Budget schedule (Resolution No ) which allows us to charge an overhead on labor. This overhead is used to cover our department expenses. At the start of every year it is critical that we have sufficient Net Working Capital to cover start-up expenses for supplies, equipment and chemicals. We are also faced with having to make payroll for 1 to 2 months before we receive payment for work we have performed. Significant Changes: Chip Seal Cycle: In the past, the County Road Department has worked on a 5-year chip seal cycle in order to maintain the road network. Beginning three years ago, the chip seal cycle changed to every 7-8 years. As revenues decrease and material/equipment costs increase, we will be concentrating on the relatively high volume collector streets. Low volume local streets will be chip sealed less frequently. Some of the collector roads which had gone past the 5 year cycle showed significant distress this February, we are planning to get at least some collectors back on the 5 year plan. Personnel: In 2004, Public Works implemented a plan to reduce personnel in anticipation of the Federal Forest Receipt decrease. It was decided to reduce the work force through attrition in order to keep personnel costs in line with decreasing revenues. In 2004 there were 62 employees in the Public Works Department. Today there are 42 employees. Key Issues: Federal Forest Receipts continue to decline. The Federal Reserve Fund is now a sub department of Operating; BOCC indicated limited spending from Reserve, consequently Operating will decline faster (projected deficit of $6M to $10M per year until revenue increases) HB 2017 will increase revenue by +/- $500,000 in the short term and +/- $2M in Public Works will still operate at +/- $4M deficit for maintenance only in Gas tax was $0.24/gallon in 1993, $0.30/gallon in A dump truck/sander/plow in 1993 was +/- $75,000; now is $250,000. Total Assets projected to end at approximately $65M - $70M combined operating plus reserve. The budget task force identified $60M as minimum reserve in Pursing FLAP funding for 3 projects The aggregate base is reduced for FY 18-19, and may need to be increased in FY Chip Seal increased from 100 to 125 miles; we need to average 150 miles for proactive maintenance. A 300 mile backlog exists. Low chip seal mileage from is causing additional asphalt overlays to be needed. Slight increase in labor for anticipated retirements. Future increase in overlays and bridge repair/replacements (posted load restrictions) Page 4 of 4

7 Klamath County, Oregon Budget Financial Presentation 3010 Public Works Actual Actual Budget Budget Requirements by Budgetary Category Personnel Services 3,279,453 3,423,074 4,413,508 4,597,312 Materials and Services 5,014,029 6,488,972 11,992,590 10,055,135 Capital Outlay 2,447,930 2,220,387 7,532,020 9,774,500 Subtotal Current Expenditures 10,741,412 12,132,433 23,938,118 24,426,947 Interfund Transfers 1,258,000 1,664,393 2,410, ,000 Reserves 38,770,573 52,359,850 54,988,725 Contingency 2,742,532 5,016,397 Unappropriated Fund Balance 96,906,621 53,724,884 10,000,000 10,000,000 Subtotal Noncurrent Expenditures 98,164,621 94,159,850 67,512,382 70,815,122 Total Requirements by Budgetary Category 108,906, ,292,283 91,450,500 95,242,069 Requirements by Fund Road (2310) 106,786, ,822,964 89,233,000 93,019,269 Klamath Falls Streets (2311) 1,620,357 1,912,181 1,800,000 1,805,000 Weed Control (5030) 498, , , ,800 Total Requirements by Fund 108,906, ,292,283 91,450,500 95,242,069 Resources by Budgetary Category Intergovernmental 9,718,747 6,452,348 5,447,000 9,993,089 Charges for Services 551, , , ,000 Fines and Forfeitures 615 Investment Earnings 583, , , ,800 Interfund Transfers 408, , , ,000 Miscellaneous 4, ,000 1,000 Sale of Capital Assets 326,816 1,456,978 10, ,000 Beginning Fund Balance 97,312,202 96,906,621 84,712,000 83,020,180 Total Resources by Budgetary Category 108,906, ,292,283 91,450,500 95,242,069 Full Time Employee Equivalents Mandate Total Cost Personnel Services FTE Road Operating 64,529,000 4,426, Federal Road Reserve 26,421,089 Bicycle Trail 251,000 Klamath Falls Streets 1,805,000 Equipment Reserve 1,818,180 Weed Control 417, , Total Mandates 95,242,069 4,597, Contingency 5.3% Unappropriated Fund Balance 9% Budget Personnel Requirements by Category Services 4.8% Materials and Services 10.6% Capital Outlay 10.3% Interfund Transfers 0.9% Reserves 57.7%

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9 Department Status Title FTE Benefit Group Union Current Grade Current Step Total Wages w/cola Unemployment FICA/Medicare KCWC- WCOMP WC Medical CAP HRA/VEBA (Wages) Life Insurance STD Retirement/PERS Amount /51410 Public Works Filled Accounting Specialist Full-time Local 737 Local 737 LH14 7 $40, $ $3, $ $34.32 $14, $0.00 $14.28 $ $6, $66, Public Works Filled Office Technician Full-time Local 737 Local 737 LH10 5 $31, $ $2, $ $34.32 $14, $0.00 $14.28 $ $5, $55, Public Works Filled Engineering Aide III Full-time Non-Union Non-Union UH21 1 $39, $ $3, $ $34.32 $14, $0.00 $14.28 $ $6, $65, Public Works Vacant Engineering Aide III (Intern) Non-Union Non-Union UH21 1 $27, $ $2, $ $24.02 $10, $0.00 $0.00 $0.00 $4, $45, Public Works Vacant Utility Woker/Flagger PT Non-Union Non-Union UH18 1 $8, $42.88 $ $ $8.58 $3, $0.00 $7.14 $33.84 $1, $14, Public Works Vacant Utility Woker/Flagger PT Non-Union Non-Union UH18 1 $8, $42.88 $ $ $8.58 $3, $0.00 $7.14 $33.84 $1, $14, Public Works Vacant Utility Woker/Flagger PT Non-Union Non-Union UH18 1 $8, $42.88 $ $ $8.58 $3, $0.00 $7.14 $33.84 $1, $14, Public Works Vacant Weed Control Person I Full-time Local 701 Local 701 EH03 1 $39, $ $3, $ $34.32 $14, $0.00 $0.00 $0.00 $6, $64, Public Works Filled Truck Driver I Full-time Local 701 Local 701 EH03 1 $39, $ $3, $ $34.32 $14, $0.00 $0.00 $0.00 $6, $65, Public Works Filled Truck Driver II Full-time Local 701 Local 701 EH04 7 $52, $ $3, $ $34.32 $14, $0.00 $0.00 $0.00 $8, $81, Public Works Filled Heavy Equipment Operator Full-time Local 701 Local 701 EH05 7 $57, $ $4, $ $34.32 $14, $0.00 $0.00 $0.00 $9, $87, Public Works Filled Truck Driver I Full-time Local 701 Local 701 EH03 1 $40, $ $3, $ $34.32 $14, $0.00 $0.00 $0.00 $6, $65, Public Works Filled Truck Driver II Full-time Local 701 Local 701 EH04 7 $53, $ $4, $ $34.32 $14, $0.00 $0.00 $0.00 $9, $82, Public Works Filled Truck Driver II Full-time Local 701 Local 701 EH04 3 $45, $ $3, $ $34.32 $14, $0.00 $0.00 $0.00 $7, $72, Public Works Filled Utility Worker I Full-time Local 701 Local 701 EH01 1 $34, $ $2, $ $34.32 $14, $0.00 $0.00 $0.00 $5, $58, Public Works Filled Heavy Equipment Operator Full-time Local 701 Local 701 EH05 7 $57, $ $4, $ $34.32 $14, $0.00 $0.00 $0.00 $9, $87, Public Works Filled Mechanic Full-time Local 701 Local 701 EH05 1 $43, $ $3, $ $34.32 $14, $0.00 $0.00 $0.00 $7, $70, Public Works Filled Utility Worker I Full-time Local 701 Local 701 EH01 1 $34, $ $2, $ $34.32 $14, $0.00 $0.00 $0.00 $5, $58, Public Works Filled Utility Worker I Full-time Local 701 Local 701 EH01 1 $34, $ $2, $ $34.32 $14, $0.00 $0.00 $0.00 $5, $58, Public Works Filled Utility Worker I Full-time Local 701 Local 701 EH01 1 $34, $ $2, $ $34.32 $14, $0.00 $0.00 $0.00 $5, $58, Public Works Vacant Utility Worker II Full-time Local 701 Local 701 EH02 1 $37, $ $2, $ $34.32 $14, $0.00 $0.00 $0.00 $6, $62, Public Works Filled Truck Driver II Full-time Local 701 Local 701 EH04 7 $52, $ $3, $ $34.32 $14, $0.00 $0.00 $0.00 $8, $81, Public Works Filled Heavy Equipment Operator Full-time Local 701 Local 701 EH05 7 $58, $ $4, $1, $34.32 $14, $0.00 $0.00 $0.00 $9, $88, Public Works Filled Bridgeman I Full-time Local 701 Local 701 EH03 7 $49, $ $3, $ $34.32 $14, $0.00 $0.00 $0.00 $8, $77, Public Works Filled Bridgeman II Full-time Local 701 Local 701 EH04 7 $52, $ $3, $ $34.32 $14, $0.00 $0.00 $0.00 $8, $81, Public Works Filled Heavy Equipment Operator Full-time Local 701 Local 701 EH05 7 $58, $ $4, $1, $34.32 $14, $0.00 $0.00 $0.00 $9, $88, Public Works Filled Sign Person I Full-time Local 701 Local 701 EH04 7 $52, $ $3, $ $34.32 $14, $0.00 $0.00 $0.00 $8, $81, Public Works Filled Heavy Equipment Operator Full-time Local 701 Local 701 EH05 7 $55, $ $4, $ $34.32 $14, $0.00 $0.00 $0.00 $9, $85, Public Works Filled Sign Person III Full-time Local 701 Local 701 EH05 7 $55, $ $4, $ $34.32 $14, $0.00 $0.00 $0.00 $9, $85, Public Works Filled Heavy Equipment Operator Full-time Local 701 Local 701 EH05 7 $58, $ $4, $1, $34.32 $14, $0.00 $0.00 $0.00 $9, $88, Public Works Filled Weed Control Person II Full-time Local 701 Local 701 EH04 7 $52, $ $3, $ $34.32 $14, $0.00 $0.00 $0.00 $8, $81, Public Works Filled Mechanic Full-time Local 701 Local 701 EH05 3 $48, $ $3, $ $34.32 $14, $0.00 $0.00 $0.00 $8, $76, Public Works Vacant Light Equipment Operator Full-time Local 701 Local 701 EH04 1 $41, $ $3, $ $34.32 $14, $0.00 $0.00 $0.00 $7, $67, Public Works Filled Mechanic Full-time Local 701 Local 701 EH05 1 $44, $ $3, $ $34.32 $14, $0.00 $0.00 $0.00 $7, $71, Public Works Filled Mechanic Full-time Local 701 Local 701 EH05 1 $43, $ $3, $ $34.32 $14, $0.00 $0.00 $0.00 $7, $69, Public Works Filled Road Superintendent Full-time Non-Union Non-Union UF28 7 $73, $ $5, $1, $34.32 $14, $0.00 $14.28 $ $12, $108, Public Works Filled Foreman (Shop) Full-time Non-Union Non-Union UF26 6 $65, $ $5, $1, $34.32 $14, $0.00 $14.28 $ $11, $97, Public Works Filled Foreman (Road) Full-time Non-Union Non-Union UF26 3 $56, $ $4, $ $34.32 $14, $0.00 $14.28 $ $9, $86, Public Works Filled Contruction, Surveyor Non-Union Non-Union Hourly 21 $42, $ $3, $ $17.16 $0.00 $0.00 $0.00 $0.00 $0.00 $46, Public Works Filled Foreman (Road) Full-time Non-Union Non-Union UF26 7 $69, $ $5, $1, $34.32 $14, $0.00 $14.28 $ $11, $102, Public Works Filled Engineer II Full-time Non-Union Non-Union UH29 5 $71, $ $5, $1, $34.32 $14, $0.00 $14.28 $ $12, $105, Public Works Filled Environmental Res. Manager Full-time Non-Union Non-Union UF27 7 $80, $ $6, $1, $34.32 $14, $0.00 $14.28 $ $13, $116, Public Works Filled Roadside Vegetation Manager Non-Union Non-Union UF25 6 $30, $ $2, $ $17.16 $7, $0.00 $7.14 $67.68 $5, $45, Public Works Filled Road Construction Insp I Full-time Non-Union Non-Union UH22 7 $54, $ $4, $ $34.32 $14, $0.00 $14.28 $ $9, $83, Public Works Filled Public Works Manager Full-time Non-Union Non-Union UF27 1 $54, $ $4, $ $34.32 $14, $0.00 $14.28 $ $9, $83, Public Works Filled Public Works Director Department Head Non-union DF17 4 $92, $ $7, $1, $34.32 $14, $0.00 $38.88 $ $15, $132, Public Works Filled Asst. Road Superintendent Full-time Non-Union Non-Union UF27 7 $68, $ $5, $1, $34.32 $14, $0.00 $14.28 $ $11, $102, Public Works Filled Address Permit Coord Non-Union Non-Union Hourly 21 $21, $ $1, $ $8.99 $0.00 $0.00 $0.00 $0.00 $0.00 $23, Public Works Filled Public Works Advisor Non-Union Non-Union Hourly 30 $47, $ $3, $ $17.16 $0.00 $0.00 $0.00 $0.00 $0.00 $51, Public Works Vacant County Engineer Full-time Non-Union Non-Union UF31 7 $83, $ $6, $1, $34.32 $13, $0.00 $14.28 $ $14, $119, Public Works Vacant Road Construction Insp II Full-time Non-Union Non-Union UH25 1 $47, $ $3, $ $34.32 $13, $0.00 $14.28 $ $8, $74, Public Works Vacant Address Permit Coord Full-time Non-Union Non-Union UH20 1 $37, $ $2, $ $34.32 $14, $0.00 $14.28 $ $6, $62, Public Works Vacant Chief of Party Full-time Non-Union Non-Union UH23 1 $41, $ $3, $ $34.32 $14, $0.00 $14.28 $ $6, $66, Public Works Vacant Equipment Procurement Specialist Full-time Local 701 Local 701 EH03 1 $39, $ $3, $ $34.32 $14, $0.00 $0.00 $0.00 $6, $64, Public Works Overtime $200, $1, $15, $3, $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $219, Public Works Temporary Help $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $31, $31, Public Works Vehicle Allowance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Public Works Exception Pay $70, $ $5, $1, $0.00 $0.00 $0.00 $0.00 $0.00 $11, $88, Public Works Retirement Payout $125, $ $9, $2, $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $137, $49.45 $2,965, $14, $226, $51, $1, $701, $0.00 $ $2, $461, $4,426, Grand Total w/benefits Public Works Filled Weed Control Supervisor Non-Union Non-Union UF25 6 $30, $ $2, $ $17.16 $7, $0.00 $7.14 $67.68 $5, $45, Public Works/Weed Filled Chemical Applicator Non-Union Non-Union UH18 2 $17, $89.09 $1, $ $17.16 $7, $0.00 $7.14 $67.68 $3, $29, Public Works/Weed Filled Chemical Applicator Non-Union Non-Union UH18 1 $17, $85.35 $1, $ $17.16 $7, $0.00 $7.14 $67.68 $2, $29, Public Works/Weed Vacant Chemical Applicator Non-Union Non-Union UH18 1 $17, $85.35 $1, $ $17.16 $7, $0.00 $7.14 $67.68 $2, $29, Public Works/Weed Filled Chemical Applicator Non-Union Non-Union UH18 2 $17, $89.09 $1, $ $17.16 $7, $0.00 $7.14 $67.68 $3, $29, Public Works/Weed Overtime $6, $30.45 $ $ $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $6, Public Works/Weed Temporary Help $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $ $106, $ $8, $1, $85.80 $36, $0.00 $35.70 $ $16, $170, $3,071, $15, $234, $53, $1, $737, $0.00 $ $2, $478, $4,597,312.60

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11 Proposed Budget Klamath County, Oregon Budget Addendum for Capital Outlay Account Description of Item or Project Amount Road Operating Budget Equipment TBD $ 15, Office Equipment TBD $ 30, Communications Equipment TBD $ 20, Survey Equipment TBD $ 10, Facilities Improvement Texum Lift Station/Sand Shed/Equip Shed $ 3,020, Rights of Way TBD $ 100, Railroad Crossing & Traffic Signal TBD $ 20, Bridge Construction Joe Wright Rd/W Langell Valley Rd/Bridges; Design & Permitting $ 1,600, Road Constructions Drews Rd Overlay/Stearns Corridor Planning/Old Fort Rd $ 3,400, Total $ 8,215, Bike Trails Right of Way & Bike Ways Construction TBD $ 29, Total $ 29, Road Reserve Total $ $ Equipment Reserve Equipment 2 Graders/2 Forman Trucks/2 F250/F150/Dump Truck/Crack Seal Machine/ $ 1,485, Asphalt Planer/Blower Head (some items are carry over due to long fabrication lead times) Total $ 1,485, Weed Control Equipment Reserve Vehicles Other Pickup $ 45, Total $ 45, Total $ 9,774,500

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13 General Ledger Budget Analysis User: Printed: Fiscal Year: vnoel 04/02/2018-4:36PM Road 3010 Public Works R30 Charges for Service Charges for Service 240, , , Reimbursements , , , , , Rental Income , , , , , Settlements - Insurance , , , , Receipts - Bond , , , , , Charges for Service Totals: , , R31 Interdepartmental Charges 10, , , Intradepartmental Service Chg , , Fees - Internal 49, , , Charges for Services - Interna , , , , , Interdepartmental Charges Totals: , , R40 Other Local Revenue 4, , Miscellaneous , , , , Other Local Revenue Totals: , , R41 Interest 278, , , Investments - Interest On , , , , , Interest Totals: , , R42 Sale of Capital Assets 326, ,452, , Sales - Surplus Property , , , ,452, , Sale of Capital Assets Totals: , , R50 Federal Government GL-Budget Analysis (4/2/2018-4:36 PM) Page 1

14 Grants - Federal 4,839, , , Receipts - Federal Forest ,143, , Funds - Federal STP , , , Leases - Mineral , , , , Sales - BLM Land , , ,840, ,551, , Federal Government Totals: , , R51 State of Oregon Grants - State 4,829, ,852, ,500, Motor Vehicle Apportionment ,000, ,000, Funds Exchange ODOT Partnering SB 994 4,829, ,852, ,500, State of Oregon Totals: ,000, ,000, R70 Interfund Transfers Trans - Public Works ,875, Trans - Weed Control Trans - Solid Waste Interfund Transfers Totals: ,875,00 R90 Fund Balances 44,592, ,831, ,000, Beginning Fund Balance ,000, ,825, ,592, ,831, ,000, Fund Balances Totals: ,000, ,825, ,201, ,015, ,837, REVENUES TOTALS: ,504, ,529, E10 Personnel Services 2,072, ,110, ,348, Salaries and Wages ,640, ,640, , Temporary Help 92, , , Overtime , , , Retirement Payout , , , , , FICA , , , , , Workmans Compensation Tax , , , , , Medical Insurance , , , , VEBA GL-Budget Analysis (4/2/2018-4:36 PM) Page 2

15 Life Insurance , , , Short Term Disability , , , , , Retirement - General , , ,078, ,213, ,184, Personnel Services Totals: ,360, ,360, E11 Interdepartmental Charges 37, , , Unemployment Compensation , , , , , Workmans Compensation , , , , , Interdepartmental Charges Totals: , , E20 Material and Services 10, , , Insurance , , , Insurance - Pollution Liabilty Claims - Self Insured Committee Expenses 175, , , Contract Services , , , , , Contract Personnel Services , , , , Legal Notice Publish , , Lock Repair & Replace , , Security & Alarms , , , , , Janitorial Services , , , , Contract Maintenance 1, , , Survey Expense , , Medical Services 17, , , Dues , , , , Fees , , , , , CDL Physicals , , , , Equipment , , , Office Equipment , , , , , Computer Software , , , , Tools , , , , , Vehicle Fuel , , , , , Vehicle Fuel - Diesel , , Special Assessments GL-Budget Analysis (4/2/2018-4:36 PM) Page 3

16 , , , Irrigation Taxes , , , , Radio Communications , , To Malin To Merrill To Bonanza To Chiloquin Operating Expenses 3, , Equipment Rent , , , , , Equipment Maint & Repair , , , , , Vehicle Maint & Repair , , , , , Building Maint & Repair , , , , , Elevator Maintenance & Repair , , , Grounds Maint & Repair 276, , , Road Repair and Maint , ,310, , , , Supplies - Office , , , , , Supplies - Other , , , Copier Maint & Supplies , , Postage , , Janitorial Supplies , , , , , Uniform Maint & Repair , , , , , Tires , , , , ,000, Asphalt ,100, ,100, ,468, ,610, ,000, Chip Oil ,000, ,600, , , , Bridge Materials , , , , , Signs , , , , ,000, Rock Purchase , , , , , Striping Paint , , , , , Culvert , , , , , Guardrails , , , , , Weed Control Chemicals , , , , , Travel & Training , , Mgmt Travel & Training Supv Travel & Training GL-Budget Analysis (4/2/2018-4:36 PM) Page 4

17 Staff Travel & Training 24, , , Utilities - Gas , , , , , Utilities - Water & Sewer , , Utilities - Geothermal 79, , , Utilities - Electricity , , , , , Utilites - Traffic Signals , , Utilities - Cable TV , , , Garbage Pickup , , , , , Telephone , , Data Service Charges ,994, ,696, ,730, Material and Services Totals: ,915, ,275, E21 Interdepartmental Charges 305, , , Internal Services , , , , , Facility Services , , , , , Tech Maint Hardware Chg , , , , , Tech Maint User Chg , , , , , Risk Management , , , , , Insurance Liability , , Insurance Work Comp Intradepartmental Admin Chgs 79, , , Weed Control - Internal , , , , , Fees - Internal , , , , , Contract Services - Internal , , , , , Office Supplies - Internal , , , Postage - Internal , , , Tech Supplies - Internal , , , , , Solid Waste Fees - Internal , , , , , Interdepartmental Charges Totals: , , E30 Capital Outlay , Equipment , , , , Office Equipment , , , Communications Equipment , , GL-Budget Analysis (4/2/2018-4:36 PM) Page 5

18 , Survey Equipment , , Vehicles Other Vehicles Truck Heavy Equipment Grounds Improvement , Facilities Improvement , ,020, , Rights of Way , , , Railroad Cross & Traff Signal , , Bridge Construction ,150, ,600, Sprague River Bridge Road Constructions ,400, ,400, , , Capital Outlay Totals: ,765, ,215, E31 Interdepartmental Charges Capital Outlay - Internal Interdepartmental Charges Totals: 0.00 E70 Interfund Transfers 400, , , Trans - Equipment Reserve , , , Trans - Weed Control Trans - K-Falls Streets 400, , , Interfund Transfers Totals: , , E80 Contigencies , Operating Contingency ,000, ,000, , Contigencies Totals: ,000, ,000, E81 Fund Balance & Reserves ,700, Reserve Future Expenditures ,762, ,977, ,220, ,770, RFE - Federal Forest Receipts 39,220, ,770, ,700, Fund Balance & Reserves Totals: ,762, ,977, E90 Unappropriated Fund Balance 7,611, ,019, ,000, Unappropriated Fund Balance ,000, ,000, ,611, ,019, ,000, Unappropriated Fund Balance Total ,000, ,000, GL-Budget Analysis (4/2/2018-4:36 PM) Page 6

19 ,201, ,015, ,837, EXPENDITURES TOTALS: ,504, ,529, ,201, ,015, ,837, DEPARTMENT REVENUES ,504, ,529, ,201, ,015, ,837, DEPARTMENT EXPENSES ,504, ,529, Public Works Totals: (49.45) 55,201, ,015, ,837, FUND REVENUES ,504, ,529, ,201, ,015, ,837, FUND EXPENSES ,504, ,529, Road Totals: (49.45) 55,201, ,015, ,837, ,504, ,529, REPORT REVENUES 55,201, ,015, ,837, REPORT EXPENSES ,504, ,529, REPORT TOTALS: (49.45) GL-Budget Analysis (4/2/2018-4:36 PM) Page 7

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21 General Ledger Budget Analysis User: Printed: Fiscal Year: vnoel 04/02/2018-4:35PM Road 3010 Public Works R41 Interest , Investments - Interest On , , , Interest Totals: , , R51 State of Oregon Grants - State 48, , , Motor Vehicle Apportionment , , , , , State of Oregon Totals: , , R70 Interfund Transfers Trans - Fund Closures Interfund Transfers Totals: 0.00 R90 Fund Balances 77, , , Beginning Fund Balance , , , , , Fund Balances Totals: , , , , , REVENUES TOTALS: , , E20 Material and Services , Grounds Maint & Repair , , , Material and Services Totals: , , E30 Capital Outlay , Right & Bike Way Const , , , Capital Outlay Totals: , , E80 Contigencies Operating Contingency GL-Budget Analysis (4/2/2018-4:35 PM) Page 1

22 Contigencies Totals: 0.00 E81 Fund Balance & Reserves , Reserve Future Expenditures , , , Fund Balance & Reserves Totals: , , E90 Unappropriated Fund Balance 125, , Unappropriated Fund Balance 125, , Unappropriated Fund Balance Total , , , EXPENDITURES TOTALS: , , , , , DEPARTMENT REVENUES , , , , , DEPARTMENT EXPENSES , , Public Works Totals: 125, , , FUND REVENUES , , , , , FUND EXPENSES , , Road Totals: 125, , , , , REPORT REVENUES 125, , , REPORT EXPENSES , , REPORT TOTALS: GL-Budget Analysis (4/2/2018-4:35 PM) Page 2

23 General Ledger Budget Analysis User: Printed: Fiscal Year: vnoel 04/02/2018-4:36PM Road 3010 Public Works R40 Other Local Revenue Miscellaneous Other Local Revenue Totals: 0.00 R41 Interest 287, , , Investments - Interest On , , , , , Interest Totals: , , R50 Federal Government Grants - Federal ,375, ,366, Receipts - Federal Forest Federal Government Totals: ,375, ,366, R70 Interfund Transfers Trans - Road Reserve Interfund Transfers Totals: 0.00 R90 Fund Balances 49,115, ,951, ,000, Beginning Fund Balance ,000, ,000, ,115, ,951, ,000, Fund Balances Totals: ,000, ,000, ,402, ,044, ,200, REVENUES TOTALS: ,430, ,421, E20 Material and Services Special Projects , Humane Society - Large Animal Dues Fees GL-Budget Analysis (4/2/2018-4:36 PM) Page 1

24 Bank Fees , Distribution to District 23, , ,500, State of Oregon Oregon Dept of Transportation ,000, , Road Repair and Maint ,00 23, , ,510, Material and Services Totals: ,010,00 E21 Interdepartmental Charges , Fees - Internal , Interdepartmental Charges Totals: 0.00 E30 Capital Outlay , ,300, Facilities Improvement ,000,00 1, ,500, Bridge Construction 1,576, ,138, ,500, Road Constructions 1,577, ,588, ,300, Capital Outlay Totals: ,000,00 E31 Interdepartmental Charges Capital Outlay - Internal Interdepartmental Charges Totals: 0.00 E70 Interfund Transfers ,000, Trans - Sheriff 850, , Trans - Sheriff Patrol Trans - Public Works ,875, , Trans - K-Falls Streets 850, ,250, ,000, Interfund Transfers Totals: ,875,00 E80 Contigencies ,000, Operating Contingency ,000, ,000, ,000, Contigencies Totals: ,000, ,000, E81 Fund Balance & Reserves ,389, Reserve Future Expenditures ,545, ,421, Reserve Capital Outlay ,389, Fund Balance & Reserves Totals: ,545, ,421, E90 Unappropriated Fund Balance GL-Budget Analysis (4/2/2018-4:36 PM) Page 2

25 ,951, ,438, Unappropriated Fund Balance 46,951, ,438, Unappropriated Fund Balance Total ,402, ,044, ,200, EXPENDITURES TOTALS: ,430, ,421, ,402, ,044, ,200, DEPARTMENT REVENUES ,430, ,421, ,402, ,044, ,200, DEPARTMENT EXPENSES ,430, ,421, Public Works Totals: 49,402, ,044, ,200, FUND REVENUES ,430, ,421, ,402, ,044, ,200, FUND EXPENSES ,430, ,421, Road Totals: 49,402, ,044, ,200, ,430, ,421, REPORT REVENUES 49,402, ,044, ,200, REPORT EXPENSES ,430, ,421, REPORT TOTALS: GL-Budget Analysis (4/2/2018-4:36 PM) Page 3

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27 General Ledger Budget Analysis User: Printed: Fiscal Year: vnoel 04/02/2018-4:37PM Weed 3010 Public Works R21 Fines and Forfeitures Fines, Forfeitures and Penal Fines Fines and Forfeitures Totals: 0.00 R30 Charges for Service Charges for Service 127, , , Contract Weed Spray , , , , , Charges for Service Totals: , , R31 Interdepartmental Charges 95, , , Charges for Services - Intenra , , , , , Interdepartmental Charges Totals: , , R40 Other Local Revenue Miscellaneous Other Local Revenue Totals: 0.00 R41 Interest 1, Investments - Interest On , Interest Totals: R42 Sale of Capital Assets , Sales - Surplus Property , Sale of Capital Assets Totals: 0.00 R50 Federal Government Grants - Federal GL-Budget Analysis (4/2/2018-4:37 PM) Page 1

28 Federal Government Totals: 0.00 R70 Interfund Transfers , Trans - General Non Dept Trans - Equipment Reserve Trans - Risk Management , Trans - Public Works Trans - Solid Waste , Interfund Transfers Totals: 0.00 R90 Fund Balances 179, , , Beginning Fund Balance , , , , , Fund Balances Totals: , , , , , REVENUES TOTALS: , , E10 Personnel Services 64, , , Salaries and Wages , , Temporary Help 2, , Overtime , , , , , FICA , , Workmans Compensation Tax , , , Medical Insurance , , , VEBA Life Insurance Short Term Disability , , , Retirement - General , , , , , Personnel Services Totals: , , E11 Interdepartmental Charges 1, , Unemployment Compensation , , , Workmans Compensation , , , , , Interdepartmental Charges Totals: , , E20 Material and Services 3, , , Insurance , , , Insurance - Pollution Liabilty GL-Budget Analysis (4/2/2018-4:37 PM) Page 2

29 Committee Expenses 2, , Contract Services 32, , , Contract Personnel Services , , Consultant Services , Legal Notice Publish , , Plumbing Repair Biological Control Dues Fees , , Equipment , , Vehicle Fuel Operating Expenses , , Equipment Maint & Repair , , , , Vehicle Maint & Repair , , Supplies - Office , , Supplies - Other , , Postage Publications & Periodicals , Tires , , , , , Weed Control Chemicals , , , , , Travel & Training , , Mgmt Travel & Training Staff Travel & Training Utilities - Electricity Telephone , , , Material and Services Totals: , , E21 Interdepartmental Charges 13, , , Internal Services , , , , , Facility Services , , Tech Maint User Chg 1, , Risk Management , , , , , Insurance Liability , , GL-Budget Analysis (4/2/2018-4:37 PM) Page 3

30 Insurance Work Comp 2, , , Intradepartmental Admin Chgs , , , , , Vehicle Fuel - Internal , , , , , Contract Services - Internal , , Office Supplies - Internal Tech Supplies - Internal Solid Waste Fees - Internal , , , Interdepartmental Charges Totals: , , E30 Capital Outlay Vehicles Other Capital Outlay Totals: 0.00 E70 Interfund Transfers 8, , , Trans - Equipment Reserve , , Trans - Public Works 8, , , Interfund Transfers Totals: , , E80 Contigencies , Operating Contingency , , , Contigencies Totals: , , E81 Fund Balance & Reserves , Reserve Future Expenditures , , , Fund Balance & Reserves Totals: , , E90 Unappropriated Fund Balance 205, , Unappropriated Fund Balance 205, , Unappropriated Fund Balance Total , , , EXPENDITURES TOTALS: , , GL-Budget Analysis (4/2/2018-4:37 PM) Page 4

31 , , , DEPARTMENT REVENUES , , , , , DEPARTMENT EXPENSES , , Public Works Totals: (2.50) 403, , , FUND REVENUES , , , , , FUND EXPENSES , , Weed Totals: (2.50) 403, , , , , REPORT REVENUES 403, , , REPORT EXPENSES , , REPORT TOTALS: (2.50) GL-Budget Analysis (4/2/2018-4:37 PM) Page 5

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33 General Ledger Budget Analysis User: Printed: Fiscal Year: vnoel 04/02/2018-4:37PM Road Klamath Falls Streets 3010 Public Works R41 Interest 9, , , Investments - Interest On , , , , , Interest Totals: , , R50 Federal Government Receipts - Federal Forest Federal Government Totals: 0.00 R70 Interfund Transfers , Trans - Public Works , Interfund Transfers Totals: 0.00 R90 Fund Balances 1,610, ,510, ,795, Beginning Fund Balance ,800, ,800, ,610, ,510, ,795, Fund Balances Totals: ,800, ,800, ,620, ,912, ,800, REVENUES TOTALS: ,805, ,805, E10 Personnel Services Salaries and Wages Workmans Compensation Tax Personnel Services Totals: 0.00 E11 Interdepartmental Charges Workmans Compensation Interdepartmental Charges Totals: 0.00 E20 Material and Services 110, Special Projects GL-Budget Analysis (4/2/2018-4:37 PM) Page 1

34 Street Maintenance , ,800, Distribution to District ,805, ,805, , , ,800, Material and Services Totals: ,805, ,805, E30 Capital Outlay Road Constructions Capital Outlay Totals: 0.00 E80 Contigencies Operating Contingency Contigencies Totals: 0.00 E90 Unappropriated Fund Balance 1,510, ,797, Unappropriated Fund Balance 1,510, ,797, Unappropriated Fund Balance Total ,620, ,912, ,800, EXPENDITURES TOTALS: ,805, ,805, ,620, ,912, ,800, DEPARTMENT REVENUES ,805, ,805, ,620, ,912, ,800, DEPARTMENT EXPENSES ,805, ,805, Public Works Totals: 1,620, ,912, ,800, FUND REVENUES ,805, ,805, ,620, ,912, ,800, FUND EXPENSES ,805, ,805, Road Klamath Falls Streets Totals: GL-Budget Analysis (4/2/2018-4:37 PM) Page 2

35 ,620, ,912, ,800, ,805, ,805, REPORT REVENUES 1,620, ,912, ,800, REPORT EXPENSES ,805, ,805, REPORT TOTALS: GL-Budget Analysis (4/2/2018-4:37 PM) Page 3

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37 General Ledger Budget Analysis User: Printed: Fiscal Year: vnoel 04/02/2018-4:36PM Road 3010 Public Works R41 Interest 6, , , Investments - Interest On , , , , , Interest Totals: , , R70 Interfund Transfers Trans - Equipment Reserve 400, , , Trans - Public Works , , Trans - Solid Waste 400, , , Interfund Transfers Totals: , , R90 Fund Balances 1,650, ,186, , Beginning Fund Balance ,008, ,008, ,650, ,186, , Fund Balances Totals: ,008, ,008, ,057, ,588, , REVENUES TOTALS: ,818, ,818, E20 Material and Services Equipment Material and Services Totals: 0.00 E30 Capital Outlay 870, , , Equipment ,135, ,485, Office Equipment Computer Equipment Communications Equipment Vehicles Other Vehicles Truck GL-Budget Analysis (4/2/2018-4:36 PM) Page 1

38 Heavy Equipment 870, , , Capital Outlay Totals: ,135, ,485, E81 Fund Balance & Reserves , Reserve Future Expenditures , , Reserve Capital Outlay , Fund Balance & Reserves Totals: , , E90 Unappropriated Fund Balance 1,186, ,015, Unappropriated Fund Balance 1,186, ,015, Unappropriated Fund Balance Total ,057, ,588, , EXPENDITURES TOTALS: ,818, ,818, ,057, ,588, , DEPARTMENT REVENUES ,818, ,818, ,057, ,588, , DEPARTMENT EXPENSES ,818, ,818, Public Works Totals: 2,057, ,588, , FUND REVENUES ,818, ,818, ,057, ,588, , FUND EXPENSES ,818, ,818, Road Totals: 2,057, ,588, , ,818, ,818, REPORT REVENUES 2,057, ,588, , REPORT EXPENSES ,818, ,818, REPORT TOTALS: GL-Budget Analysis (4/2/2018-4:36 PM) Page 2

39 General Ledger Budget Analysis User: Printed: Fiscal Year: vnoel 04/02/2018-4:40PM Weed 3010 Public Works R41 Interest Investments - Interest On Interest Totals: 0.00 R70 Interfund Transfers Trans - Equipment Reserve , Trans - Public Works ,00 8, , Trans - Weed Control , Trans - Solid Waste 8, , , Interfund Transfers Totals: , , R90 Fund Balances 86, , , Beginning Fund Balance , , GW Beginning Fund Balance Adj 86, , , Fund Balances Totals: , , , , , REVENUES TOTALS: , , E20 Material and Services Equipment Material and Services Totals: 0.00 E30 Capital Outlay , Equipment , , Vehicles Other , , Vehicles Truck , , Capital Outlay Totals: , , GL-Budget Analysis (4/2/2018-4:40 PM) Page 1