Biennial Budgets in Oregon
Bend, Oregon
Samantha Nelson snelson@bendoregon.gov:
https://www.bendoregon.gov/home/showpublisheddocument/57365/638356389206270000
Highlights:
• Received the “Distinguished Budget Presentation Award” form Government Finance Officers Association
• p. 15-16 “Implementation of the City Council Goal Framework As specified in the Council Rules, the City Council goal setting process is aligned with the development of the biennial budget. The process is guided by input from community members, community organizations, City advisncorpoards and committees, Councilor priorities and City staff.
The following information and inputs were shared with the Council in preparation for developing their 2023-2025 goal framework:
• 2022 Community Survey results and presentation;
• Summary of input from community members, community organizations, and Roundtable Listening Sessions held on Jan. 19, 2023;
• Equity Lens/Impact Assessment Best Practices and Considerations;
• An organizational Strengths, Problems, Opportunities, and Threats (SPOT) analysis; and
• Background information provided by City staff related to permit review timelines and initiatives, the transportation system, organizational capacity and a financial and budgetary update.
In late January 2023, the Council met for a two-day goal setting retreat to consider the input they had received, develop a vision and prioritize their goals for the next two years. That feedback was incorporated into the 2023 -2025 Goal Framework, which was adopted on March 15, 2023, andncorporateized in the graphic below.”
• P. 29 “2023-2025 Budget Development Calendar” (separate PDF)
Eugene, Oregon
Noah Bringer nobringer@eugene-or.gov
https://www.eugene-or.gov/DocumentCenter/View/71342/2023-2025-Adopted-Biennial-Budget-DocumentPDF
Highlights:
• Received the “Distinguished Budget Presentation Award” form Government Finance Officers Association
• Budget divided into City of Eugene and Urban Renewal Agency Budget
• P. 13 from CM Sarah Medary: “Last Spring, knowing the forecast for FY24 and FY25 projected a gap in the General Fund, I launched a plan to change our budget process to a biennial budget and implement priority-based budgeting. Priority-based budgeting gives us more detailed information about our investments using a program lens, and a biennial budget provides a longer-term planning horizon and gives us more time between budget processes to be more strategic with our investments while we respond to Council and community priorities.
Each budget sets a new foundation for the future. As we look ahead, this budget includes investments that will help us better focus and make bigger and faster impacts on community wellbeing, safety, sustainability and the systems and support needed to achieve better results.”
Florence, Oregon
Lezlea Purcell Lezlea.purcell@ci.florence.or.us
Highlights
• P.10 from CM Erin Reynolds: “This biennium budget presents my recommendations as Budget Officer, and it incorporates nearly all aspects of the City’s Work Plan that was adopted by the City Council earlier this year. I am proud to put forward this budget that has created a financial plan and roadmap for how we can operationally manage the City, invest in new capital, maintain what we have, provide excellent services with outstanding employees, and meet the City Council’s Goals and achieve all that is contained in the City’s Work Plan.”
Hillsboro, Oregon
Suzanne Linneen Suzanne.Linneen@Hillsboro-Oregon.gov
https://www.hillsboro-oregon.gov/home/showpublisheddocument/29734/638273455607170000
Highlights
• P.2 from Mayor Steve Callaway: “Thank you for taking the time to review the City of Hillsboro’s first biennial budget for the 2023– 25 biennium. This inaugural biennial budget marks a shift from the prior practice of budgeting annually for a single fiscal year. It presents a great opportunity for our community to continue to plan ahead and increase productivity with a consolidated budgeting approach for two years”
• P.5 “The Budget Process” (separate PDF)
Prineville, Oregon
FinanceDirector@cityofprineville.com https://www.cityofprineville.com/sites/default/files/fileattachments/finance/page/92/city_of_prineville_budget_bn_25_gfoa_version.pdf
Highlights
• Received the “Distinguished Budget Presentation Award” form Government Finance Officers Association
• P.16 from CM Steve Forrester: “This marks our third biennial budget. A biennial budget period is a 24-month period beginning July 1 and ending June 30 of the second succeeding year. For this biennial budget, the period commences July 1, 2023 and ends June 30 2025. The budget is presented by fund and department categories for a biennial period, during the transition from fiscal year budget to biennial budget the detail sheets will show a mixture of single-year budget data and two-year budget data, and the actual or estimated data from fiscal year budgets. Our team has worked to develop the financial stability that allowed us to move to a two-year format, allowing more effective use of staff time to focus on long-range strategic planning and modeling, processes and policy, and being able to extend project timing into a second year.”
• P. 5 City Financial Condition
“For the biennial budget 2024-2025, 11 out of 13 funds are fully funded to policy levels in working capital and 11 out of 14 funds are meeting other emergency appropriation, capital project and debt service reserves. The City of Prineville’s financial condition is based in stability and strength. In FY 15, the City was given a credit rating of A+ from Standard and Poor’s, since that time we have refunded or paid off most of the City debt with private funding. Our lending institution has commented they are impressed with financial management and high credit quality. We remain committed to financial responsibility across all funds. We measure, compare and adjust as needed throughout the year.”
Sandy, Oregon
Angie Welty awelty@ci.sandy.or.us
Highlights
• Received the “Distinguished Budget Presentation Award” form Government Finance Officers Association
• P. 6 “In advance of the budget development, the City Council meets with department leadership and as a body to discuss and set goals for the upcoming biennium. For 2023‐25, the Council adopted 15 goals and 29 actions within 8 categories organized by service or theme area. The following goals and their relation to the budget are highlighted but the entire list of goals can be found in this budget document.”
West Linn, Oregon
Lauren Breithaupt lbreithaupt@westlinnoregon.gov
Explanation of Biennial Budgeting from 2009: https://westlinnoregon.gov/finance/introduction-biennial-budgeting
Highlights
• Received the “Distinguished Budget Presentation Award” form Government Finance Officers Association
• P. 8 Oregon Budget Law Related to Biennial Budgeting
“Local governments may budget either on a one-year or a two-year cycle. The governing body may, by ordinance, resolution, or charter, provide that the budget be prepared for a biennial period. The biennial budget period begins July 1 and ends June 30 of the second following calendar year. In brief, the differences between fiscal year budgeting and biennial budgeting are:
1. Members of a budget committee reviewing a biennial budget are appointed to four-year terms. The terms of the members should be staggered so that one-fourth of the terms end each year.
2. The budget estimate sheets containing the estimates of resources and expenditures in a biennial budget must show: à actual expenditures for the two budget periods preceding the current budget period, à the estimated expenditures for the current budget period, and à the estimated expenditures for the ensuing budget period.
3. The summary of the budget as approved by the budget committee that is published along with the notice of the budget hearing will show the proposed budget for the two-year biennium. If a taxing district adopts biennial budgeting, the budget committee must approve the amount or rate of ad valorem property taxes for each year of the biennium.
4. After the budget committee approves a biennial budget and before the budget is adopted, the governing body may not increase the amount of estimated expenditures for the biennium in any fund by more than $10,000 or 10 percent, whichever is greater, and may not increase the amount or rate of the tax levies approved by the budget committee for either year of a biennial budget unless the amended budget document is republished and another budget hearing is held. Once the budget is adopted, the tax amount cannot be increased in the second year.
5. If a district adopts a biennial budget, then after the budget hearing and before the June 30 that precedes the start of the budget period, the governing body must pass a resolution or ordinance to adopt the budget and make appropriations for the ensuing biennium. The governing body must also pass a resolution or ordinance to levy and categorize property taxes for each year of the ensuing biennium.
6. Whether a budget is for a fiscal year or for a biennium, certification of property tax levies and a copy of a resolution or ordinance levying and categorizing taxes for the ensuing year must be submitted to the county assessor every year by July 15.
P. 15 “Budget Calendar” (separate PDF)