HOW TO USE THE BUDGET 

The budget document serves four distinct purposes.  One purpose is to present the City Council and public with a clear picture of the services that the City provides, and of the policy alternatives that are available.  It also provides City management with a financial plan that conforms to the City's accounting system, and with an operations guide to follow throughout the year. Finally, it serves as a communications device, providing the policy makers, the public, and City management with a wealth of information about the organization. 

The Budget Message section provides an overview of the key policy issues and programs in the budget, and presents major areas of emphasis for the City in 2005-06. 

The Schedules and Summaries section provides the heart of the document as an operating and financial plan. 

The General Fund section contains General Fund revenue and expenditure summaries. It also provides detailed revenue and expenditure information, department descriptions, staffing levels, service level objectives and prior year accomplishments for all departments within the General Fund. 

The Special Revenue Funds section provides revenue and expenditure summaries for all Special Revenue Funds.  It also provides detailed revenue and expenditure information, department descriptions, staffing levels, service level objectives and prior year accomplishments for all departments within each Special Revenue Fund. 

The Capital Projects Funds section contains summaries and detailed revenue and expenditure information about all Capital Projects Funds. 

The Enterprise Funds section contains revenue and expenditure summaries for the Enterprise Funds.  It also provides detailed revenue and expenditure information, department descriptions, staffing levels, service level objectives and prior year accomplishments for all departments within the Enterprise Funds. 

The Community Profile provides a brief overview of the history, location, demographics and economic condition of the City in order to provide some insight to help individuals put Columbia City's budget into perspective. 

The Capital Improvements section contains the City's Five-Year Capital Improvement Program, and lists the 2005-06 portion of the plan. 

The Appendix section includes a glossary of terms to help translate some of the budget jargon into plain English, and budget related resolutions. 

Governmental Funds: 

General Fund:  The General Fund is the City's general operating fund, and it accounts for the administrative, planning and building, park maintenance, police protection and municipal court and functions of the City.  Principal sources of cash consist of license and permit fees, franchise fees, fines and forfeitures, intergovernmental revenue, investment income and property tax revenues.

• The Administration Department is funded from property taxes, fines, franchise fees and intergovernmental revenues.  Major expenses are salary related.

• The Police Department costs are funded from property tax revenues, fines, intergovernmental and miscellaneous revenues.   Major expenses are salary related.

• The Building Department receives funding from licenses, permits and fees.  Major expenses are for contract services and salary related expenses.

• The Park Maintenance Department accounts for the expenditures related to the maintenance of City parks.  Funding comes from state revenue sharing and miscellaneous revenues.

Special Revenue Funds:  These funds account for the proceeds of specific revenue sources that are legally restricted to expenditure for specified purposes.     

• The Equipment Reserve Fund was established to finance the major equipment purchases of the City.

• The Housing Rehabilitation Fund accounts for the loan repayments and housing rehabilitation costs related to funding received under a housing rehabilitation grant from the Oregon Economic Development Department.  Grant funds are loaned to qualifying individuals for housing improvements at no interest. 

• The Street Fund accounts for the City's share of the State of Oregon's special gas tax revenues.  This revenue is restricted to street related maintenance and repair, including sidewalks and storm drains, and street improvements.  Funding from permit fees, intergovernmental revenues and miscellaneous revenues also support street related activities.

• The Street Development Fund was established in accordance with state law to account for Street System Development Charges which are designed to finance the construction, extension or enlargement of transportation facilities.

• The Park Development Fund was established in accordance with state law to account for Park System Development Charges which are designed to finance the construction, extension or enlargement of parks and recreation facilities.

• The Storm Drain Development Fund was established in accordance with state law to account for Storm Drain System Development Charges which are designed to finance the construction, extension or enlargement of storm drain facilities.

The Capital Projects Funds are used to account for the acquisition and construction of major capital facilities.

• The Water Capital Projects Fund was established to account for the construction of the Water Storage Reservoir and Water Source Improvements Project. This project is funded by a loan under the Safe Drinking Water Loan Program.

Proprietary Funds: 

Enterprise Funds:  These funds account for the operations of the City that are financed and operated with the intent that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges.

• The Water Fund accounts for all activities related to operating the water distribution system of the City.  Revenue is derived from connection fees, charges for services to water users, and investment earnings.

• The Water Development Fund was established in accordance with state law to account for Water System Development Charges which are designed to finance the construction, extension or enlargement of the water system.

• The Sewer Fund accounts for all activities related to operating the sewer collection system of the City.  Revenue is derived from sewer usage charges and investment earnings.

• The Sewer Debt Service Fund accounts for the bond and interest payments related to general obligation refunding bonds.  Bond and interest payments are made with revenues received from property taxes, system development charges and sewer usage fees.

• The Sewer Development Fund was established in accordance with state law to account for Sewer System Development Charges which are designed to finance the construction, extension or enlargement of sewer collection facilities.

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