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Devils Lake Water Improvement District
3788 SE High School Drive ● Post Office Box 974 Lincoln City, Oregon 97367
(541) 994-5330 ● FAX (541) 994-6040
www.DLWID.org
Fiscal Year 2017-2018
BUDGET
Budget Officer Version
Budget Available --- May 6, 2017
Budget Committee Meeting --- May 12, 2017
Budget Hearing --- June 8, 2017
BUDGET OFFICER Josh Brainerd [email protected]
NOTE: This is a DRAFT Budget as presented
by the Budget Officer. It is inherently incomplete
as it is just one step in the budget process. This
budget will be reviewed by the Budget Committee
and offered with changes to the governing body,
The Board of Directors, for approval. The Final
Budget will replace all previous versions and will
include all appendices and completed worksheets.
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Table of Contents
BUDGET NARRATIVE
Budget Committee ......................................................... 3
Budget Message ............................................................. 5
General Fund................................................................. 9
Reserve Funds ............................................................. 19
Improvement Fund....................................................... 20
Transportation Fund ................................................... 26
WORKSHEETS
LB 1 --- Notice of Budget Hearing
LB 20 --- General Fund Resources
LB 30 --- General Fund Requirements
LB 31 --- General Fund Detailed Expenditures LB
11 --- Reserve Fund: The Improvement Fund LB
11 --- Reserve Fund: The Transportation Fund LB
50 --- Notice of Property Tax Inside Watershed
LB 50 --- Notice of Property Tax Outside Watershed
APPENDICES
Detailed Budget Overview General Fund ...............................................A
Detailed Budget Overview Improvement Fund ........................................B
Detailed Budget Overview Transportation Fund.....................................C
Resolution Adopting the Budget ...............................................................D
Resolution Levying Ad Valorem Taxes ....................................................F
Resolution Making Appropriations ..........................................................G
Copies of Notices......................................................................................H
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Devils Lake Water Improvement District
2017-2018
Budget Committee
MEMBER
POSITION
TERM
Kent Norris Board Chair Board Term
Tina French Board Vice Chair Board Term
Bill Sexton Secretary/Treasurer Board Term
Brian Green Board Member Board Term
David Skirvin Board Member Board Term
Susan Wahlke Position 1 December 31, 2016
Mark Christie Position 2 December 31, 2018
Steve Brown Position 3 December 31, 2016
Larry Rich Position 4 December 31, 2016
Mitchell Moore Position 5 December 31, 2018
Budget Officer
Josh Brainerd
DLWID Executive Director
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Devils Lake Water Improvement District
2017-2018
Budget Calendar January 12 Appoint Budget Officer (ORS 294.331)
January 12 Establish Budget Calendar
February 9 Appoint Budget Committee (ORS 294.336)
January - April Budget Officer Prepares Budget (ORS 294.414)
April 19 Publish Budget Committee Meeting Notice (ORS 294.401)
April 19 Web Posting Budget Committee Meeting Notice (ORS 294.401)
May 5 Proposed Budget Available (ORS 294.426 (6), (8))
May 12 Budget Committee Meets (ORS 294.426)
May 12 Budget Committee Approves Budget (ORS 294.428)
May 24 Publish Budget Summary & Hearing Notice (ORS 294.438)
June 8 Budget Hearing Held (ORS 294.453)
June 8 Budget Adopted, Appropriations Made, Taxes Declared and
Categorized (ORS 294.456)
July 14 Taxes Submitted to County Assessor:
2 Copies of LB-50, 2 copies of Resolutions (ORS 294.458)
September 29 Copy of Budget Sent to County Clerk (ORS 294.458 (5))
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September 30 Copy of Budget Sent to County Clerk (ORS 294.458 (5))
Budget Message
The Devils Lake Water Improvement District was established in 1984 for the “restoration, maintenance, and
enhancement of Devils Lake”. In 1988 property owners in the watershed voted to financially support the District
with a permanent tax base. This ongoing support is budgeted each year to accomplish specific objectives that
seek to meet the overriding mission of the District listed below:
• Improve and maintain the water quality in Devils Lake.
• Improve the environment for fish, wildlife, and humans in Devils Lake and its watershed.
• Improve recreational opportunities in and on Devils Lake.
• Improve and maintain safe and efficient navigation through Devils Lake.
• Increase public access to Devils Lake.
• Improve the economy of North Lincoln County through the restoration and
maintenance of Devils Lake.
• Increase public awareness and public education of Devils Lake.
Major Variances from the Previous Year Budget and with the Upcoming Year
The District determined that Aeration-Oxidation is the best project to proceed with to reduce Harmful Algal
Blooms and reduce nutrient laden sediments in Devils Lake. In the last budget cycle the District directed
considerable funds towards the concept of an aeration-oxidation project. While this project is proceeding on
schedule, the District’s schedule does not forecast funding requirements for construction of the system until the
2018-2019 budget periods. This budget no longer sets aside resources for grass carp as regulatory agencies have
banned their use and it will likely be several years before we can re address the subject with them. Other projects
that were in the last year’s budget such as Lake Monitoring and Modeling, Recreation and Sewer have been
modified as needs have changed, or in some cases have had funds redirected at the primary focus for the District
being Aeration-Oxidation to reduce Harmful Algal Blooms. While some priorities have changed and staff time
may be reallocated, as far as general expenditures, the District does not anticipate significant changes, nor does it
anticipate major revenue changes in the upcoming year.
All budget forms have been updated to the most recent versions published by ODOR. The budget has been
structured by organizational unit rather than by fund as required by Oregon Law. All fund transfers and
contingencies are now identified as “not allocated to an organizational unit” also required by Oregon Law.
Budget Priorities for FY 2017-2018 and summary of recent activities
Harmful Algal Bloom reduction is the primary focus for the District. Having vetted multiple biological,
chemical, and/or physical control methods the District settled on taking a series of steps that may lead to the
construction of an aeration-oxidation project for Devils Lake. This will be the focal area for the District
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throughout the budget cycle. T he DLWID Board appointed a contract for a General Report and potential
Engineering Plan. The board will evaluate the report with the potential to move forward with bids for the actual
construction of the project. As such there is a need for consulting, contracting, and capital improvements
associated with the project that will likely occur in the 2018-2019 budget.
The District will also continue to work on many of the goals it set in previous years. These goals were supported
by a wide constituent of stakeholders in both 2012 and 2013.
The District has thus previously set itself these eight priorities listed below.
1. Develop and implement a strategy for aquatic vegetation management and control.
2. Forward the septic tank revitalization program.
3. Promote new technology for sewering the lake through the LID process.
4. Increase District’s engagement and communications with stakeholders.
5. Obtain multi-year permit and dredge the D River on the East side of Hwy 101.
6. Continue efforts to obtain a permit for the future use of sterile grass carp.
7. Update the Devils Lake Plan to reflect current priorities and projects.
8. Continue and enhance efforts to identify and measure sources of nutrients.
Many of these priorities have been supported for many years reaching back to the original 2010 Devils Lake
Plan. Brief summaries and progress reports have been provided.
Priority #1, remains Harmful Algal Bloom reduction as the primary focus for the District This will be a major
funding requirement for the District throughout the budget cycle and beyond if fully developed. Currently, the
District has entered into a two-phased contract for the design of an aeration system which, if fully realized, will
lead to a request for bids for the actual construction of the project. Should the District continue to develop this
project there will be considerable need for consulting funds to meet the existing contract of $99,500. Similarly,
if the project moves beyond the first phase, significant capital improvements will need funding provisions.
Priority #2, seeks to create a voluntary septic inspection program. This is a modification of the previous
direction which focused only on a mandatory trigger, and one that largely has been hinged on prioritizing efforts
for sewering at both the District and municipal levels. With the acceptance by City engineers of pressurized
sewer systems, the potential for a City Ordinance related to septic inspection has diminished on the West side
of the lake within the City Limits. As part of this current effort in January 2016, the District hosted an Oregon
Department of Environmental Quality training for septic inspectors. This training focused on Oregon DEQ’s
voluntary program for filing Existing System Evaluation Reports, along with Oregon Septic Smart Program.
Priority #3, is the reduction of nutrient loading from onsite septic systems through the use of effective and
affordable technologies. This is largely through private and municipal efforts, but with ongoing District
support. The Voyage Lake Local Improvement District has been completed, while a small reimbursement
district was established on NE 18th street in the last year. The E-One technology embraced by Lincoln City
and in use in these small districts is also the backbone of the Devils Lake Sewer Pre-design report
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which was developed in the last year by the City with substantive District input. Within the report our the
financial instruments developed by the City and Oregon DEQ for private property improvements. With the
discounts in System Development Charges and the options for financing these charges, sewering is well primed
for further expansion. Additionally, the newly formed sewer committee will continue these efforts and more as
options for sewering the lake are further explored.
Priority #4, promotes further stakeholder engagement, particularly through the development of committees.
The District formed committees to involve interested parties in the various aspects of promoting and bettering
the lake. Additionally, the District has redesigned its website and has been effectively using it as an outreach
tool.
Priority #5, seeks to dredge are area in front of Hostetler Park, near the D River. This project was brought to
the District by a group of individuals that wished to volunteer their efforts and equipment to reduce the sand
buildup that has occurred during the past twenty years. While initially it was to be physically conducted by
volunteer efforts, the District has tasked itself with obtaining the necessary permits based on funding the
project itself. Currently alternative, more efficient means of sediment reduction in this area are being explored.
Priority #6, deals with the founding element of the District that being vegetation management. As such the
District between 2009 and 2011 developed and has begun implementing the Devils Lake Plan which specifically
calls for vegetation management through the use of sterile grass carp. In 2013 the District filed its formal petition
for a rule change, and made a public plea during the Oregon Department of Fish and Wildlife Commission’s
October 2013 meeting. Discussions in November of 2015 between staff and ODFW suggest that the
department is cautious in its approach to any potential restocking, and sees that any decision would be best
made after a few years of data are collected after aeration might be installed. Currently the District is seeking
alternative methods to grass carp for vegetation control.
Priority #7, seeks to amend the Devils Lake Plan to reflect the current priorities. This has been a recognized
need since the District re-established its desire to develop a form of Harmful Algal Bloom control in 2014.
Since officially established as a priority in October 2015 a re-draft of the document has been initiated.
Priority #8, seeks to quantify the sources of nutrients to Devils Lake. Part of the quantification requires
additional data collection. The Water Quality and Save our Shorelines Committee will supplement data
collection and data processing with their volunteer efforts in addition to hiring an intern during the summer
months with the primary purpose of water quality sampling. Grant funding is being pursued as well with the
intent of using the grant proceeds to purchase much needed updated water quality monitoring equipment. The
new equipment will allow for better future management of the lake as it will provide more accurate and complete
water quality sampling results.
Other projects outside of these Top 8 priorities were also addressed in the most recent year. Since 2014-2015
the District has been partnering on fish passage with the Salmon Drift Creek Watershed Council (SDCWC) and
Lincoln County. Unfortunately, SDCWC was not approved funding on their second grant application attempt
for the much needed replacement of several culverts on Thompson Creek, an important tributary to Devils Lake.
As a result the pledged funding will be returned to our budget.
Finally, a list of other additional programs and activities the District maintains are presented alphabetically by
subject heading below. Projects include ongoing water quality programs, lake level management, and additional
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outreach. The budget that follows seeks to address the economic needs of all of these programs, but with a focus
on aeration–oxidation to reduce Harmful Algal Blooms as noted initially.
Ongoing Programs and Activities
• Communications o Internet Streaming of Meetings
o Government Cable Access Channel 4 o Email Service (Constant Contact)
o Monthly Meeting Announcements and Staff Reports o www.DLWID.org
• Conferences and Trainings
o NALMS, OLA, & SDAO
• Emergency Preparedness
• Internship Program
• Lake Level Management
o D River dam and recreational water right administration
o Emergency dredging of the D River West of 101
o Channel dredging of the D River East of 101
• Outreach Programs
o Devils Lake Revival
o Earth Day
o Lake Steward Award
• Property and Planning Issues
o Wetland Removal & Fill Applications Review
• Safety Program
• Save our Shorelines (SOS)
• Signage
• Total Maximum Daily Load (TMDL) Stakeholder Process
• Water Quality Programs
o Bacterial Source Tracking
o Chemical Parameters
o Database Maintenance o E. coli monitoring
o Harmful Algal Bloom Surveillance
o Physical Parameters
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Fiduciary Responsibility and Financial Summary in Brief
The budget process as a whole is a public one. The public is provided the opportunity and is encouraged to
provide input as laid out in the timeline that is the budget calendar. To facilitate public involvement both the
annual budget and most recent annual audit are available online at www.DLWID.org or can be obtained directly
from the District.
Generally through the years the District has limited itself
to funding via its statutory taxing authority. On
occasion the District has identified the potential of funds
from unspecified grants and/or loans. Most recently we
saw that in FY2013-2014, FY2014-
2015. In this current budget the District once again
limits itself to funds generated from its tax base as well
as those in its reserve funds both Improvement and
Transportation. (See figure, right). However current
grant applications have been submitted and future efforts
to generate more resources via grants is being
prioritized.
Expenditure of these revenues on the other hand can be
quite variable. That is why dating back to FY 2005-
2006 planning has resulted in budget surpluses. These
Fig1.
reserves have provided the District the capacity to undertake larger scale projects otherwise not afforded within
a single fiscal year.
Detailed Budget Narrative
Additional insight into the details of the current year’s budget are as follows. The narrative of the budget and
the tables and figures provide specificity and context to revenues and expenditures. This narrative is followed
by worksheets which contain comparisons of the current proposed budget with the most recent, one as well as
with two years’ worth of audited values. These worksheets are followed by a set of detailed budgets which
were used to guide the development of the appropriations. Lastly, the final adopted budget includes copies of
publication notices and resolutions required under local budget law.
General Fund The General Fund is the annual operating fund for the District. In it are the resources and budget
requirements for the District in the upcoming year. Funding of the General Fund comes almost strictly from
annual tax assessments. The bulk of these ad valorem taxes are received in November, making funding in
the first half of the fiscal year dependent on savings from the previous fiscal year. This savings account is
known as the Unappropriated Ending Fund Balance (UEFB). The UEFB is effectively the District’s
revolving savings account for the General Fund. Together then, the UEFB and current taxes levied are the
primary resources available for allocation.
0
200000
400000
600000
800000
1000000
FY2
00
8-2
00
9
FY2
00
9-2
01
0
FY2
01
0-2
01
1
FY2
01
1-2
01
2
FY2
01
2-2
01
3
FY2
01
3-2
01
4
FY2
01
4-2
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5
FY2
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5-2
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6
Loans & Grants
Taxes Levied
10
Figure 2 - Resources
Requirements, or expenditures, in the
General Fund are costs associated with
the annual operations of the District.
They include Materials and Services,
Personnel Services, Capital Outlay, Debt
Service, Transfers to Reserve, the
restoration of the UEFB for the following
fiscal year, as well as Contingency. These
are listed in detail on the LB-30 worksheet,
which are presented in the pie chart of
Requirements summarized in Figure 3.
Figure 3 - Requirements
Material & Services
32%
Transfer to Improvemen
t25%
UEFB25%
Capital Outlay
0%
Personnel Services
17%
Contingency1%
Current Taxes 52%
Net Working Capital
22%
UEFB23%
Deliquent Taxes
1%
Grants2%
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In alignment with a 2006 board directive the budget for the General Fund must not exceed the current year’s
resources, and unspent monies are to be transferred into a special reserve fund called the Improvement Fund.
This fund is presented separately later in this budget.
12
General Fund Resources (LB-20) The Great Recession while affecting many federal, state
and county governments, the establishment of Measures 5
and 50 at the state level in the 1990’s has provided for
modest, yet generally sustained growth opportunities for
Districts like the Devils Lake Water Improvement District
who are more or less strictly reliant on property tax
revenues. A detailed explanation is provided in the
sidebar. The District has in fact continued to grow during
all but one year during the recession and recovery.
Audited financial records show a 4.2% average annual
increase in the tax base over the last 15 years. Growth
though did slow appreciable in 2013-2014 with only a
0.8% increase in the taxes received from the prior year.
Economic indicators continue to improve; in particular the
Lincoln County Assessor’s office continues to anticipate
an increase in real market values as we have moved past
the real estate market decline. This should provide
additional confidence that the District can expect sustained
funding through this fiscal year and likely well into the
future.
Resources in the General Fund are primarily from taxes
assessed in the Current Year and the revolving savings
account, the UEFB. These resources are estimated to be
$237,522 and $100,000 respectively and are presented
along with other resources in Figure 2. The Net Working
Capital, also shown is the sum of the monies currently in
the LGIP (Local Government Investment Pool), General
Fund bank account, monies in the District’s local bank
accounts, anticipated revenues by June 30, 2017, less
anticipated expenditures expected by fiscal year end. These
ongoing resources and requirements for the District are
estimated and summarized in Figures 2 and 3, respectively.
Available as an “Other Resource” is the Unappropriated
Ending Fund Balance or UEFB (LB-20, Line 7). For
budgeting and clarity of bookkeeping the UEFB has been
separated out and is retained in an individual bank account
at the Oregon Treasury. At the end of FY 2010-2011, the
UEFB was bolstered to $100,000 to provide more even
funding in the upcoming year. This value was retained in
subsequent years as shall it be in this budget.
Measures 5 & 50: The Oregon Constitution limits how property taxes are assessed. The limit is based on a property's Maximum Assessed Value or MAV. The values were established for all property in FY 1997-98. Increases to the MAV are allowed, however they are limited (with few exceptions for qualified improvements) to no more than 3% a year. Real Market Values (RMV) since the restriction have largely outpaced this modest, regulated 3% growth, and as a result a large gap between the RMV and MAV has been created. Each year the MAV and RAV for each property are figured. The property is then taxed on the lesser value, which is called the taxable assessed value.
In 2014 residential properties Maximum Assessed Values, and thus the taxable assessed values, were approximately 87% of the Real Market Values on average. For commercial and industrial properties the most recent values were also 87%. In 2015 the total market value in the Lincoln City area is projected to be up 5% from the previous year, while the assessed was up 2.4% in the last period and would be capped at 3%. Thus the Real to Assessed values are diverging for the first time since the real estate crash in 2008. Maximum Assessed Values also remained significantly less than market values for most properties as only 24.6%, 26.0%, and 26.0% of residential, commercial, and industrial properties, respectively were assessed at their Real Market values in the Devils Lake Water Improvement District in 2014. As a result the District can continue to expect a steady funding source into the foreseeable future.
A second constitutional amendment, Measure 5, created limits to the total amount a property could be taxed. At the time of adoption, the amendment created permanent rates for all existing taxing entities, including the Devils Lake Water Improvement District. These permanent rates were subject to a cumulative cap of $5 per $1,000 RMV for all local government entities, and up to $10 per $1,000 RMV for education. If taxes in either category exceeded the limit for a property, the taxes would then be reduced or "compressed" until the limit was reached. Permanent rates are insulated from this compression to a degree, with local option taxes being the first to be compressed. If the local option tax is compressed to zero, and yet the limit still has not been reached, the other taxes in the category are reduced or compressed proportionally. Historically, compression has not appreciably affected the resources of the District and is not expected to change in the upcoming year.
13
The last of the anticipated resources listed on the LB-20 are Grants and Donations to the District. It is
anticipated that the District will receive some grant monies during this fiscal year though the amount has not been
confirmed. Oregon budget law permits the District Board to accept any unanticipated grant or donation without
modification to the budget.
Additional revenues are shown on the remainder of the LB-20 Worksheet. On lines 3 & 4 are the Previously
Levied Taxes, estimated to be $7,500, and Interest of $500, respectively. These are monies expected to be
recovered or received in the upcoming year, and are available for appropriation. As to the contribution of interest
to the General Fund, the LGIP interest rate has declined significantly since a high of 5.33% in 2007 to the most
recent value of 0.50%. Today’s value remains the lowest the interest rate has been in a decade and is nearly at
the theoretical minimum, zero percent. The total resources in the General Fund are then the sums of the Net
Working Capital, Previously Levied Taxes, Interest, the Unappropriated Ending Fund Balance, Grants,
Donations, and the Taxes Estimated to be Received. This currently totals $544,706 as seen in Table 1 and listed
on Line 32 of the LB-20 Worksheet.
Table 1. General Fund Total Resources
General Fund Resources (As of March 07, 2017)
LGIP General Fund Balance 195,958
TLC Checking Account 17,660
TLC Money Market 3,010
TLC Share Account 6
Anticipated Revenues 7,600
Anticipated Expenditures (27,050)
Net Working Capital 197,184
Previously Levied Taxes (Estimate) 7,500
Interest on LGIP from Levied Taxes (Estimate) 500
Unappropriated Ending Fund Balance (UEFB) 100,000
Grants 0
Donations 2,000
Total resources Except Taxes to be Levied 307,184
Current Year Taxes Expected to be Received 237,522
Total Resources 544,706
Table 2. Resources expected by end of current fiscal year
Current Year's Taxes 7500
Previous Year's Taxes 7,500
LGIP Interest 10
Money Market Interest 7
Total Expected Resources 15,017
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Table 3. Requirements necessary through the end of current fiscal year
Personnel Service (15,000)
Material & Services (20,000)
Debt Service 0
Capital Outlay 0
Transfer (UEFB) 0
Total Expected Resources (35,000)
SUMMARY OF TAXES ESTIMATED TO BE RECEIVED
The Estimated Taxes to be Received has been calculated using last year’s Total Assessed Value of properties
in the two taxing Districts plus 2.6% to account for increase valuation. These values are then multiplied by
the two permanent rates held by the District. The two taxing Districts refer to properties inside the watershed
which pay the “Inside” rate and those also in the physical boundaries of the Devils Lake Water Improvement
District, but outside the watershed who pay the lesser, “Outside” rate. These tax rates are 0.2499 and 0.1280
per thousand assessed, respectively. The calculations are displayed in Table 4.
Table 4. Taxes Expected to be Received (Gross)
Assessed Property Value "Inside Watershed"
Assessed Property Value PY 468,015
Plus 2.6% Annual Accrual 12,168
Total Assessed - Inside 465665
Tax Rate per $1,000 0.24990
SubTotal 112,323
Assessed Property Value "Outside Watershed"
Assessed Property Value PY
1,075,775
Plus 2.6% Annual Accrual 27,970
Total Assessed - Outside 833,324
Tax Rate per $1,000 0.12800
SubTotal 137,699
Total Taxes Levied
250,022
Tax receipts in Lincoln County were collected by the treasurer’s office successfully 96% of the time in the last
year. Collections have stabilized after a dip mid-recession where approximately 8% of taxes remained
uncollected. Given the variability year to year, a 5% loss from the levy has been used in the current year resulting
in net revenue of $237,522 from the current year’s taxes (Table 5).
Table 5. Taxes Expected to be Received (Net)
Loss Due To Uncollected Taxes (-5%) (12,500)
Loss Due To Compression 0
Total Taxes Estimated to be Received 237,522
15
General Fund Requirements (LB-30 & LB-31)
The Requirements of the General Fund cover the annual operational needs of the District. This is compared to
the Improvement Fund, detailed further on in this budget, which is used to fund special projects which are not
reoccurring. The structure of this year’s budget is organized by organizational unit as required by Oregon Law.
The District for the purposes of this budget is structured into a single organizational unit entitled District
Operations. The expenditures of the General Fund are summarized in three parts, the LB-30 worksheet, the LB-
31 worksheet, and the Detailed Budget (Appendix A). The Detailed Budget was used as an estimating tool to
generate the budget and contains approximations. Appropriation limits are categorized and listed on the LB-30
and the LB-31.
Requirements Summary LB 30
The LB-30 combines the spending in Materials & Services (listed in detail on the LB-31 worksheet) with the
other appropriations made in the General Fund, specifically, Personnel Services, Debt Service, Capital Outlay,
Transfers, and Contingency. By law these requirements must equal the resources available. The LB-30 form
has been updated and now contains a second page identifying appropriations which cannot be allocated to a
organizational unit including debt service, inter-fund transfers and contingencies. In our review, for FY 2017-
2018 a tax inflow of $237,522 is expected, which with the Net Working Capital, current year interest, delinquent
taxes, and the UEFB provide $544,706 for appropriation.
A total of $224,450 of expenditures has been appropriated from the General Fund for use by the District
Operations unit.
PERSONNEL SERVICES
The Devils Lake Water Improvement District strives to offer fair and competitive wages and benefit packages
to attract and retain high quality employees. Personnel Services are those costs associated with having
employees in the District, past and present. Salary and benefit packages offered by the District include health
insurance, disability insurance, and retirement. These together with the requisite employer costs such as
worker’s compensation, unemployment insurance, and payroll taxes make up the total appropriation in Personnel
Services. The total budgeted and thus available for the Board of Director’s contract negotiation with their
manager is $70,700, of which $59,500 has been apportioned for salary. Health and disability insurances are not
expected to increase significantly and as the budget last year slightly overestimated the cost of these benefits,
there are no proposed changes in the upcoming budget for this appropriation.
MATERIALS & SERVICES
Appropriations cover a myriad of expenses which are categorized in detail in the LB-31 and are expounded on
below in the narrative. Materials & Services will be appropriated at $128,500.
CAPITAL OUTLAY
Capital expenses in the General Fund are expected to be modest, but will include the need for office equipment,
specifically a equipment to store more data and potentially host videos for the District Website. As a result
$2,340 was budget for this equipment.
16
NON-ALLOCATED FUNDS
A total of $100,000 has been appropriated from the General Fund which cannot be assigned to an Operations unit
with an additional $105,256 reserved for future expenditures and $100,000 Unappropriated Ending Fund Balance
(UEFB).
DEBT SERVICE
The Devils Lake Water Improvement District has no outstanding debt to service. However, currently the District
is actively pursuing an aeration-oxidation project which is a large-scale lake wide project which may need to be
financed over multiple years. Previously Debt Service had been discussed for the aeration-oxidation project,
while the need for additional funding was generalized as a grant. This budget acknowledges the aeration-
oxidation project creates a need for potential funding that exceeds the Districts resources. While the District will
research various options for raising funds during the coming year, it will not secure a loan.
TRANSFERS & CONTINGENCIES
Under a board directive for managing the General Fund, excess resources from the previous fiscal year are now
transferred to reserve. Currently the District has one reserve fund entitled, “The Improvement Fund”. At the
close of FY 2017-2018, $100,000 is expected to be available for transfer. In previous years this inter-fund
transfer has been limited to $100,000 which is the amount recommend this year. With recent changes in District
operations this budget retains the remaining $105,256 as reserved for future expenditures in the General Fund
creating some headroom for the 2018-2019 budget year.
The Transportation Fund covers the costs of purchasing a new District vehicle and boat. In total, the transfer
from the General Fund is budgeted at $10,000.
Other monies budgeted in this category are Contingency dollars which are set aside for expenditures in the
current fiscal year which are beyond the reasonable scope of budget visioning. This amount varies from year
to year depending on the current state of identified projects requiring known amounts of funding. Typically the
contingency fund should not exceed 15% of the total appropriation in a fund as that is the limit that can be
transferred by resolution. Transfers in excess of 15% of the fund from contingency require a supplemental
budget. This year $5,000 has been placed in Contingency.
UNAPPROPRIATED ENDING FUND BALANCE
The Unappropriated Ending Fund Balance is the reserve money necessary to fund the government activities
through the first half of the following fiscal year. At the end of fiscal year 2010-2011, this revolving fund was
increased by $25,000. Currently the District’s annual tax base provides approximately $237,000, but these
monies are not available until half way through the fiscal year. Increasing the UEFB to $100,000 allowed
revenues to be distributed more evenly across the year which then are available for appropriations. A reserve
of $100,000 in this fiscal year will refortify the Unappropriated Ending Fund Balance for FY 2017-2018.
17
Detailed Expenditures LB 31
MATERIALS & SERVICES
Total Material and Services for the General Fund are $128,500. This sum is presented in detail on the LB-31 and
is also listed on the LB 30.
Accounting includes the cost of the financial review; associated filing fees; bookkeeping; and costs related to
doing payroll. The cost for the review (previously a full audit) continues to rise. The District entered into a
three year contract in 2015 for the review which was budgeted at $4,000. Payroll and bookkeeping costs are
expected to rise as the District intends to outsource the monthly bookeeping providing the separations of duties
required by generally accepted accounting principles. Overall, the annual appropriation for Accounting is for
$11,000 for 2017-18.
Consulting funds have typically been allocated for a paid internship over the summer and other actual consulting
needs. To attract and retain qualified applicants, the hourly wage for the internship was set at 12.00 an hour.
Costs of payroll taxes and workers compensation insurance will also be incurred through the temporary agency
and are included in the budget. The internship was cancelled for 2016, due the lack of staff to provide oversight;
the intern is expected to return in the spring of 2017 which has been accommodated in this budget. Funds are
also budgeted to provide outside oversight and assistance to aid in the permitting and implementation of the
proposed aeration system. Overall the appropriation is set for $21,000.
Contracting As the District takes on new equipment to reach its goals it will be necessary to use contractors to
stage, install, and maintenance this new equipment. This would provide the District with some flexibility for
small projects which may arise in the year. The proposed appropriation is set for $12000.
Elections take place on two-year cycles. Traditionally the District has paid its full cost share for the election
during the fiscal year that it occurred. This resulted in one year with an allocation of approximately $1,900
followed by zero the following year. In 2012-2013 budget the District began breaking up the payments to
equally fund the election from the two adjacent fiscal years. Elections then are appropriated at $950 for the
upcoming year.
Equipment and Facilities Operation and Maintenance includes estimates for approximately $5,400 for electricity
and maintenance on the aeration-oxidation project. This is in addition to the funding needed for boat storage
and operation which remains at the previous $9,300 appropriation.
Erosion and Sediment Control will be budgeted at $5000 in the current year as an option to fund alternative
methods of sediment control.
Insurance & Bonds have been appropriated to cover the cost associated with real property insurance for
equipment owned by the District. The total current estimated needs for this appropriation is then $2,970.
Lake Level Management has a total of $6,000 appropriated.
Contractor duties include installation, removal and transport of the dam; daily lake level and
18
precipitation monitoring; sign maintenance, and minor construction projects.
Legal costs this year will again include the cost of publication of legal notices; this has been increased to cover
the creation of Citizen Committees and their meetings. The Legal Services budget has been allocated at $2,000
which equates approximately one hour of attorney time for every month based on recent contracted rates. This
is being carried forward in this fiscal year. Other expenses in Legal include fees to the Government Ethics
Commission. The total budgeted amount proposed for this appropriation is $2,000.
Monitoring expenditures will fund the Bacteria, Harmful Algal Bloom Surveillance, and Physical and Chemical
Monitoring programs. The monitoring program however has been expanded to include sampling and analysis
beyond the traditional recreational period of Memorial Day to Labor Day. In addition to expanding the routine
water quality monitoring program the District anticipates routine collection of nutrient data. The total amount
appropriated is $13,000 to cover these enhanced protocols and ensure this important work continues.
Nutrient Control will be budgeted at $0 this year. In previous years these monies have been used for riparian
plantings and domestic waterfowl relocation. This year, projects are expected for the Save Our Shoreline (SOS)
Project. These funds though are made available through the Improvement Fund.
Office Operations cover costs such as Rent, Office Supplies, Information Technology (IT), Furnishings, and
Telephone. It has been recommended that the District utilize a cloud storage account to offload the reference
files currently associated with the website. Additionally, the appropriation includes the costs associated with
recording minutes for the District. Overall the appropriation will be budgeted at $23,650.
Public Relations cover costs associated with outreach, education, conferences, and communication. Public
relations also covers the cost of the District holding its regularly monthly meeting at City Hall which are now
televised on the governmental access Channel 4, this service includes online streaming of the District’s meetings.
It is recommended that the Devils Lake Community Grant Opportunity be continued in this year. The total of
$11,000 assigned to Public Relations on the LB-31 includes Public Relations, Outreach, Membership Dues, and
Signage.
19
Training and Continued Education some dollars have been allocated for the manager, staff, contractors and the
board to an amount of $600.
Transportation covers the costs of the District vehicle which enables the District the capacity to tow the boat,
move materials, conduct sampling routines, and provides staff transportation locally and regionally. In total,
Transportation is budgeted at $7,500.
Vegetation Management and Control is again going to become a priority to the District as our latest research
suggests that aquatic plants are beginning to re-inhabit the Lake. Since re-vegetation can occur fairly rapidly
$2,500 has been set aside to manage any upcoming needs.
Capital Outlay
There will likely be a need for upgrading some of the District computer equipment to match the hosting needs
of the new website. A total of $2,340 has been appropriated for this equipment.
Reserve Funds
In April 2007, the District resolved to abolish the three
reserve funds it held in favor of creating one new,
wholly encompassing Improvement Fund”. The
purposes of the funds were for vegetation
management, watershed protection, capital
improvement, water quality improvements,
cyanobacteria (aka, blue-green algae) control, and other
improvements seen necessary by the Devils Lake Water
Improvement District Board of Directors. The initial
transfer establishing the Improvement fund was on the
order of $250,000 by the District Board of Directors.
This new fund better serves the needs of the District and
has saved time and money in accounting.
Investment
Income
.1%
Carry Over
99.9%
Capital Outlay
23%
Personnel Services
0%
Material & Services
77%
Figure 4 - Improvement Fund Resources
Figure 5 - Improvement Funds Requirements
Growth in the Improvement Fund has come from
transfers out of the General Fund. These transfers like
the one budgeted this fiscal year are from unspent
resources from the previous tax year (Net Working
Capital). Interest has also been accumulating but in
20
recent years with very low interest rates this contribution has been minimal.
Since FY 2008-2009 within the Improvement fund the
District has been appropriating two reserves in order to fund
the eventual replacement of the District truck and boat.
Under Oregon Budget Law an appropriation is a declaration
of intent to expend funds during the current budget year. In
this case the District was trying to create a reserve
earmarked for an express purpose in the future. The most
appropriate choice for this is a reserve fund and this budget
recommended the creation of a second reserve fund entitled
the “Transportation Fund”. This Fund was created and
accounts for a portion of the transfers out.
Improvement Fund Figure 6 - Transportation Funds Resources
Resources Improvement (LB-11)
The resources of reserve fund for the upcoming fiscal year include the existing balance, transfers from the General
Fund, and interest, less expenditures expected by June 30, 2017. The District expects to have $394,380 available
in the Improvement Fund at the end of the FY 2016-2017. With interest of $3,000 and an expected transfer of
$100,000 from the General Fund, the special revenue fund will have approximately $497,500 available for
appropriations. A summary of the prospective resources in the Improvement Fund is shown in Table 6.
Table 6. The Improvement Fund, Total Resources
Improvement Fund Resources (As of March 07, 2017)
Existing Account Balance 394,380
Plus Revenues by June 30,2017 0
Less Expenses by June 30 2017 0
Balance Expected at Beginning of FY 394,380
Transfers from General Fund 100,000
Interest 3,000
Grants (Secured) 0
Grants (Unsecured) 0
Loans 0
Donations 0
Total Resources 497,380
Transfers55%
Material & Services
35%
Capital Outlay
10%
21
Requirements Improvement (LB-11)
The Requirements of the Improvement Fund are allocated in the same major headings as the General Fund. These
are Materials & Services, Personnel Services, Capital Outlay, and Debt Service. However as projects may
encompass multiple appropriations, the organization of this narrative is generally by project, followed by
groupings by categorization for the actual appropriations.
PROJECTS
Aeration-Oxidation for Harmful Algal Bloom Management the District has been investigating a number of
strategies aimed at reducing Harmful Algal Blooms. Strategies included dredging, aluminum sulfate, algaecides,
natural hydrology, aquatic vegetation, and aeration to name a few of the more prominent strategies. Through this
evaluation the District has determined that an aeration-oxidation project for Harmful Algal Bloom Management
is the most practical, environmentally sensitive means of combating HABS which can be met with the physical,
social, and economic constraints of the District and the lake.
In 2016-2017 The District directly contracted with a highly qualified limnologist to evaluate the in lake portions
of the project. The contract negotiated includes development for an engineer to work with the limnologist in order
to produce the Engineering Plan and General Report required for the project. The engineer would also serve as
the consultant to develop a bid packet for the actual construction. A contract for the consulting was awarded at
$99,500. An additional $20,500 was appropriated to address the permitting and rights of way requirements of
such a project. Based on information collected during this project during the 2016-2017 year it was determined
that the District should pursue a more efficient aeration design and the awarded contract has been halted at
approximately 60,000 expended.
Consulting 60,000
Vegetation Management has been the top priority of the District though the last two goal setting workshops; the
creation and implementation of a strategy for aquatic vegetation management and control. A major step forward
in that endeavor was the revision and adoption of the Devils Lake Plan in March 2011. This plan seeks the
approval for the use of additional sterile Chinese Grass Carp (Ctenopharyngodon idella) in the lake for vegetation
management. Current state rules prohibit the use of these fish in Devils Lake, and the only way of approving
the restocking of grass carp is through a variance of the rules by the Oregon Department of Fish and Wildlife
Commission and changes to the Wildlife Integrity Rules which the Commission oversees. In seeking the appeal,
the District has conducted a number of studies and had retained a consultant. Currently, this project is in a holding
pattern as requested by the Oregon Department of Fish & Wildlife to see what happens with the Aeration-
Oxidation project. That said $5,480 has been appropriated with the thought that there is additional work to be
performed and we may not have much notice as to its start date.
Sewer Systems are actively supported by the District hoping for the extension of sewer around Devils Lake.
The City of Lincoln City also recognizes the needs of sewering Devils Lake and has been an active partner in
this pursuit. The Voyage-Lake LID has been completed. Previous funding under this project was contemplated
to provide small grants to homeowners that may need additional encouragement to hook up to these new
systems. In the meantime the City has been evaluating pressurize sewer systems. With the acceptance by City
engineers of pressurized sewer systems, the potential for a City Ordinance related to septic inspection has
22
diminished on the West side of the lake within the City Limits. It is unknown at this time how long it may take
for these new pressurize systems to reach the East Side of the lake, therefore it is still a valid goal to encourage
septic inspection and smart septic usage. Outside the City, primarily in Neotsu and the East side of the lake a
citizen committee has been formed by the District to create and promote a volunteer septic inspection program
based on the DEQ Septic Smart program. The District will promote these inspections and potential sewer
hookups by funding a program that will provide rebates to qualifying homeowners.
Sewer Connect Grants and Septic Rebates $30,000 M&S: Sewer
Save our Shoreline (SOS): In 2009-2010, the Devils Lake Water Improvement District initialized the Save our
Shorelines (SOS) program to incentivize replanting of the watershed with native vegetation. Overall the
District has completed a number of SOS projects, and has more prospective projects in the queue. This year’s
budget has $7,500 allocated for projects during the upcoming year.
SOS Program $7,500 M&S: Watershed Protection
Education & Communication: The District’s Communications Committee drafted a Communications Plan
which is scheduled for review and update in 2017. Funding is being provided to implement the contents of this
revised plan.
Communications Plan $3,000 M&S: Watershed Protection
23
Fish and Wildlife a grant application by the Salmon Drift Creek Watershed Council was chosen as the best use of
these funds from FY 2013-2014 and the District agreed to assist with matching funds requirements; but that effort
failed to obtain a grant. As a result, these monies are being returned to our funds. $0 dollars have been allocated
to this category for the 2017-2018 budget year.
CATEGORIZATION OF REQUIREMENTS
While it is helpful to provide a budget by means of projects as shown above, categorization of requirements
into the major appropriations is requisite by local budget law. Additionally, some items within the budget
might not fall into a project directly or have overlap with many projects and thus are not easily broken apart.
An example of that in this budget would be Personnel Services, Bank Fees, and Transportation. As a result
this section compiles the appropriations from the Projects above and provides additional appropriations with
explanations where otherwise not previously explored. The appropriations are made with the same major
headings as the General Fund.
MATERIAL & SERVICES
Bank Fees: A monthly service charge of $10 is charged by the Local Government Investment Pool
(LGIP) at the Oregon Department of Revenue to hold this account. Additional fees are charged at time
of monetary transfer, which are minor. Total: $120
Watershed Protection: Primary appropriations in this category have been made under the Projects
identified above. These include monies for work on the Save our Shorelines program, and Education &
Communication. Total: $10,500
Vegetation Management & Control: The allocations within this budget relate to goal of the District of
vegetation management including the pursuit of reauthorization to plant Sterile Grass Carp in Devils
Lake. Total: $5,480
Consulting: The allocation within this item relates to the Aeration-Oxidation Project. Total: $60,000
Contracting: Previous budgets anticipated moving forward on the aeration-oxidation project beyond the
overview report and potential subsequent engineering. Work during the 2017-2018 budget periods will
be primarily related to planning, design and funding. Total: $0
Fish and Wildlife: There is no allocation in this category planned for 2017-2018 Total: $0
24
Sewer: Introduced as a new item from the Budget Committee in 2013-2014 as “Grants”, it has been funded
should the Board desire to make available funding for grants to incentivize homeowners to hook up to sewer as
well as to fund the development of a septic inspection rebate program. Some of the funds will be used to
provide resources towards education on the process as described above. Total: $30,000
TRANSFERS
Vehicle: With the District’s purchase of a vehicle in 2006, transportation costs have been generally relegated to
insurance, fuel, and routine maintenance. Future replacement or major repair of the vehicle needs to be budgeted.
In order to fund this eventual expenditure, money will have to be set aside from the General Fund each year
and transferred into reserve. To initiate the savings, $5,000 of the surplus in FY 2008-
2009’s General Fund was placed into the Improvement Fund. Each year the sum of all years was appropriated
in order to keep track of the total. Proper treatment is to designate these funds as reserved for future; but that
makes it difficult to identify other than in the narrative. This budget continues the Transportation Fund and the
previously designated amounts of $5,000 toward a truck replacement have been transferred out of the General
Fund and into the Transportation Fund.
Boat, motor, and trailer: A critical component of the District’s work is reliant on accessing the lake which
necessitates the ownership and maintenance of a boat, trailer, and suitable motor. While the District has and
continues to maintain its current equipment the eventual replacement may become necessary. This line item was
created in FY 2012-2013 to allow for savings towards the future replacement and/or major repair. Like the
outlay for vehicle above, this appropriation is expected to be increased yearly by transfers from the General Fund
until a suitable savings is met. This budget transfers $5,000 out of the General Fund and into the Transportation
Fund.
Annual Improvement Funding: Each year excess funding in the General Fund is transferred to the Improvement
Fund for specific project funding. This year $100,000 is projected to be transferred from the General Fund to
the Improvement Fund.
Total Transfers IN to Improvement Fund: $100,000
Total Transfers Out of Improvement Fund $0
25
CAPITAL OUTLAY
Equipment: The District wishes to obtain new water quality monitoring equipment at a cost of approximately
$21,000. Some grant funding has been obtained for this purpose but the bulk of the cost will need to be funded
by the District, currently $18,000 is needed for the equipment purchase.
Grass Carp: Reserve dollars allocated for the purchase of sterile Chinese Grass Carp as part of the Vegetation
Management project. Total: $5,480
Total Capital Outlay: $23,480
DEBT SERVICE
Debt Service is not scheduled within the Improvement Fund. The District has no plans at this time to borrow
monies.
Total Debt Service: $0
RESERVED FOR FUTURE EXPENDITURES
In the current budget, it is expected that the Improvement Fund would still have funds in reserve.
Reserved for Future Expenditures: $370,780
26
Transportation Fund
Resources Transportation (LB-11)
Transfers In From Improvement Fund: No transfers out of the Improvement Fund are scheduled for the 2017-
2018 Budget year.
A summary of the prospective resources in the Transportation Fund is shown in Table 7.
Table 7. The Transportation Fund, Total Resources
Transportation Fund Resources (As of March 07, 2017)
Existing Account Balance 42,500
Plus Revenues by June 30,2017 0
Less Expenses by June 30 2017 0
Balance Expected at Beginning of FY 42,500
Transfers from General Fund 10,000
Transfers from Transportation Fund 0
Interest 0
Grants (Secured) 0
Grants (Unsecured) 0
Loans 0
Donations 0
Total Resources 52,500
Requirements Transportation (LB-11)
The Requirements of the Transportation Fund are allocated in the same major headings as the General Fund.
These are Materials & Services, Personnel Services, Capital Outlay, and Debt Service. At the current time the
District is not considering purchasing a new vehicle or boat therefore no appropriations are indicated. The fund’s
balance of $42,500 will be placed into the reserved for future category. The District will soon accumulate enough
funds to purchase a new truck with a price between $29,000 and $35,000 and a boat, motor and trailer with a
price between $15,000 and $20,000. Once full funding has been obtained, the District can discontinue annual
ongoing funding into the Transportation Fund.
27
Devils Lake Water Improvement District ▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬
Appendix
Detailed Budget Overview General Fund .......................... A
Detailed Budget Overview Improvement Fund................... B
Detailed Budget Overview Transportation Fund................ C
Resolution Adopting the Budget .......................................... D
Resolution Levying Ad Valorem Taxes ............................... E
Resolution Making Appropriations ..................................... F
Resolution Transferring to Improvement Fund..................... G
Resolution Transferring to Transportation Fund.................. H
Copies of Notices ................................................................... I
FORM LB-1
Telephone:(541) 994-5330
Actual Amount Adopted Budget Approved Budget
2015-2016 This Year 2016-2017 Next Year 2017-2018
494,346 610,721 734,064
0 0 0
200,004 0 2,000
200,000 0 0
102,421 105,000 110,000
11,533 9,199 11,000
230,725 235,611 237,522
1,239,029 960,531 1,094,586
85,622 85,321 75,610
449,230 301,781 231,620
409,331 11,320 43,820
15,000 0 0
102,422 147,500 110,000
200 5,000 5,000
77,224 0 0
100,000 409,609 628,536
1,239,029 960,531 1,094,586
1,021,408 698,151 774,330
1.25 1.00 1.00
217,621 262,380 320,256
0.00 0.00 0.00
1,239,029 960,531 1,094,586
1 1 1
Rate or Amount Imposed Rate or Amount Imposed Rate or Amount Approved
2015-2016 This Year 2016-2017 Next Year 2017-2018
0.2499 per $1,000 0.2499 per $1,000 0.2499 per $1,000
0.1280 per $1,000 0.1280 per $1,000 0.1280 per $1,000
LONG TERM DEBT
General Obligation Bonds
Other Bonds
Other Borrowings
Total
* If more space is needed to complete any section of this form, insert lines (rows) on this sheet. You may delete blank lines.
150-504-073-2 (Rev. 02-14)
Materials and Services
Capital Outlay
Debt Service
Interfund Transfers
Interfund Transfers / Internal Service Reimbursements
District Operations
FTE
FTE
Personnel Services
All Other Resources Except Current Year Property Taxes
FINANCIAL SUMMARY - REQUIREMENTS AND FULL-TIME EQUIVALENT EMPLOYEES (FTE) BY ORGANIZATIONAL UNIT OR PROGRAM *
Current Year Property Taxes Estimated to be Received
Total Resources
FINANCIAL SUMMARY - REQUIREMENTS BY OBJECT CLASSIFICATION
Unappropriated Ending Balance and Reserved for Future Expenditure
Special Payments
Name of Organizational Unit or Program
Contingencies
Total Requirements
FTE for that unit or program
$0
on July 1.
$0
$0
The Devils Lake Water Improvement District was established in 1984 for the "restroration, maintenance, and enhancement of Devils Lake". Newly developing projects include
an aeration/oxidation project for Harmful Algal Bloom reductions and monies for the dredging stream bed of the D-River, Previously existing projects include Vegetation
Management, the Septic Tank Revitalization Program, the Save out Shorelines Program, and the Water Quality Monitoring Program. Funding is provided by property taxes on
properties in the District, and is expected through grant acquisitions of which largely remain unindentified. Funding includes property taxes, interest, back taxes, Net Working
Capital, and the Unapporiated Ending FundBalance from the General Fund, and reserve monies in the Improvement Fund and the Transportation Fund.
Levy For General Obligation Bonds
$0
Local Option Levy
$0
Permanent Rate Levy (Outside Watershed rate limit 0.1280 per $1,000)
Estimated Debt Outstanding Estimated Debt Authorized, But
$0
$0
Not Incurred on July 1
Not Allocated to Organizational Unit or Program
Permanent Rate Levy (Inside Watershed rate limit 0.2499 per $1,000)
PROPERTY TAX LEVIES
$0
STATEMENT OF INDEBTEDNESS
NOTICE OF BUDGET HEARING
FINANCIAL SUMMARY - RESOURCES
Beginning Fund Balance/Net Working Capital
Revenue from Bonds and Other Debt
TOTAL OF ALL FUNDS
Fees, Licenses, Permits, Fines, Assessments & Other Service Charges
Contact:Joshua Brainerd Email:[email protected]
Federal, State and all Other Grants, Gifts, Allocations and Donations
STATEMENT OF CHANGES IN ACTIVITIES and SOURCES OF FINANCING *
Total FTE
Total Requirements
A public meeting of the Devils Lake Water Improvement District will be held on June 08, 2017 at 6:00 pm at Lincoln City Council Chambers, 801 SW Hwy 101, 3rd Floor, Lincoln City, Oregon. The purpose of this meeting is to discuss the budget for the fiscal year beginning July 1, 2017 as approved by the Devils Lake Water Improvement District Budget Committee. A summary of the budget is presented below. A copy of the budget may be inspected or obtained at District's Offices in the Oregon Coast Community College, North County Campus Room 132, 3788 SE High School Drive, Lincoln City Oregon, between the hours of 9:00 a.m. and 5:00 p.m. or online at www.DLWID.org. This budget is for a budget period. This budget was prepared on a basis of accounting that is the same as the preceding year.
1 - - - 1 Available cash on hand* (cash basis) or - - - 1
2 116783 91119 114871 2 Net working capital (accrual basis) 197184 2
3 7965 0 6500 3 Previously levied taxes estimated to be received 7500 3
4 545 885 720 4 Interest 500 4
5 - - - 5 Transferred IN, from other funds 5
6 6 OTHER RESOURCES 6
7 100000 100000 100000 7 Unappropriated Ending Fund Balance Previous 100000 7
8 8 Siletz Tribal Donation 2000 8
9 9 Grants (Secured) 0 9
10 10 Grants (Unsecured) 0 10
11 11 11
12 12 12
13 13 13
14 14 14
15 15 15
16 16 16
17 17 17
18 18 18
19 19 19
20 20 20
21 21 21
22 22 22
23 23 23
24 24 24
25 25 25
26 26 26
27 27 27
28 28 28
29 225293 192004 222091 29 Total resources, except taxes to be levied 307184 0 0 29
30 235611 30 Taxes estimated to be received 237522 3031 223565 210832 31 Taxes collected in year levied 31
32 448858 402836 457702 32 TOTAL RESOURCES 544706 0 0 32
150-504-020 (rev 10-16)
FORM
RESOURCE DESCRIPTION
RESOURCESGeneral Fund
(Fund)
Second Preceding
Year 2014-2015
Budget for Next Year 2017-2018Historical Data
Actual
First Preceding
Year 2015-2016
Adopted Budget
This Year
Year 2016-2017
Proposed By
Budget Officer
Approved By
Budget Committee
*The balance of cash, cash equivalents and investments in the fund at the beginning of the budget year
LB-20
Devils Lake Water Improvement District
Adopted By
Governing Body
(Name of Municipal Corporation)
Page _______
FORM
LB-30
Adopted Budget
Second Preceding First Preceding This Year Proposed By Approved By Adopted By
Year 2014-2015 Year 2015-2016 2016-2017 Budget Officer Budget Committee Governing Body
1 1 PERSONNEL SERVICES 1
2 66,000 66,000 66,000 2 Salary 59,500 2
3 5,661 5,661 5,761 3 Payroll Tax 5,310 3
4 6,969 6,969 7,620 4 Insurance 7,800 4
5 5,949 5,940 5,940 5 Simplified Employee Pension 3,000 5
6 57 63 0 6 Wellness 0 6
7 7 7
8 84,636 84,633 85,321 8 TOTAL PERSONNEL SERVICES 75,610 0 0 8
9 1.00 1.00 1.00 9 Total Full-Time Equivalent (FTE) 1.00 9
10 10 MATERIALS AND SERVICES 10
11 88,926 108,276 111,161 11 M&S Form LB 31 128,500 11
12 12 12
13 13 13
14 14 14
15 15 15
16 16 16
17 17 17
18 18 18
19 19 19
20 20 20
21 21 21
22 22 22
23 23 23
24 24 24
25 25 25
26 26 26
27 88,926 108,276 111,161 27 TOTAL MATERIALS AND SERVICES 128,500 0 0 27
28 28 CAPITAL OUTLAY 28
29 0 0 3,840 29 Field and Office Equipment 20,340 29
30 30 30
31 31 31
32 32 32
33 33 33
34 34 34
35 0 0 3,840 35 TOTAL CAPITAL OUTLAY 20,340 0 0 35
36 173,562 192,909 200,322 36 ORGANIZATIONAL UNIT / ACTIVITY TOTAL 224,450 0 0 36
150-504-030 (Rev 10-16)
Historical Data
REQUIREMENTS FOR:
(Name of Org. Unit or Program & Activity)
Actual
REQUIREMENTS SUMMARY
ALLOCATED TO AN ORGANIZATIONAL UNIT OR PROGRAM & ACTIVITY
(name of fund)
Budget For Next Year 2017-2018
General Fund
FORM
Adopted Budget
Second Preceding First Preceding This Year Proposed by Approved by Adopted by
Year 2014 - 2015 Year 2015 -2016 Year 2016-2017 Budget Officer Budget Committee Governing Body
1 1 Object Classification Detail 1
2 5237 4575 7690 2 M&S Accounting 11000 2
3 23624 9349 12792 3 M&S Consulting 21000 3
4 - 0 400 4 M&S Contracting 12000 4
5 900 924 950 5 M&S Elections 950 5
6 1317 1328 2280 6 M&S Equipment and Facilities O&M 9300 6
7 1 0 - 7 M&S Erosion & Sediment Control 5000 7
8 2872 2960 2970 8 M&S Insurance 3000 8
9 6810 1236 7800 9 M&S Lake Level Management 6000 9
10 2280 360 3470 10 M&S Legal 2000 10
11 7267 5724 13873 11 M&S Monitoring 13000 11
12 - 0 - 12 M&S Nutrient Control 0 12
13 18848 12323 31418 13 M&S Office 23650 13
14 16478 12441 22008 14 M&S Public Relations 11000 14
15 995 0 1000 15 M&S Training & Continued Education 600 15
16 2297 2281 4510 16 M&S Transportation 7500 16
17 - - - 17 M&S Vegetation Management 2500 17
18 18 18
19 19 19
20 20 20
21 21 21
22 22 22
23 23 23
24 24 24
25 25 25
26 26 26
27 27 27
28 28 28
29 29 29
30 1 1 1 30 1 30
31 31 31
32 32 32
33 88927 53502 111162 33 128500 0 0 33150-504-031 (Rev 10-16)
page ______
Total Full Time Equivalent (FTE)*Ending balance (prior years)UNAPPROPRIATED ENDING FUND BALANCE
TOTAL REQUIREMENTS
* When budgeting for Personnel Services Expenditures, include number of related full-time equivalent
positions.
LB-31
Budget for Next Year 2017-2018
DETAILED REQUIREMENTS
Materials and ServicesHistorical Data
REQUIREMENTS FOR:
District Operations
Actual
Year this reserve fund will be reviewed to be continued or abolished.
Date can not be more than 10 years after establishment.
Review Year: 2017
1 1 1
2 - - - 2 - - - 2
3 293830 290844 395850 3 394380 3
4 - - - 4 - 4
5 1979 969 1979 5 3000 5
6 - - 100000 6 100000 6
7 - 7 7
8 - 8 8
9 9 9
10 295809 291813 497829 10 497380 0 0 10
11 11 0 11
12 12 12
13 295809 291813 497829 13 497380 0 0 13
14 14 14
15 15Org. Unit or
Prog. & ActivityObject Classification Detail
15
16 110 70 120 16 M&S Bank Fees 120 16
17 1,427 0 10,500 17 M&S Watershed Protection 10500 17
18 - 4003 10,000 18 M&S Vegetation Management 2500 18
19 824 0 120,000 19 M&S Consulting 60000 19
20 - 0 - 20 M&S Contracting 0 20
21 - 2250 20,000 21 M&S Fish & Wildlife 0 21
22 - 0 - 22 M&S Recreation 0 22
23 - 0 30,000 23 M&S Sewer 30000 23
24 1 0 - 24 Personnel Services Salary, Payroll Taxes & Benefits - 24
25 0 - 25 Capital Outlay Capital Outlay: Vehicle - 25
26 - 0 - 26 Capital Outlay Capital Outlay: Boats, Motor & Trailer - 26
27 - 0 2,000 27 Capital Outlay Capital Outlay: Equipment 18000 27
28 - 0 5,480 28 Capital Outlay Capital Outlay: Grass Carp 5480 28
29 - 0 - 29 Capital Outlay Capital Outlay: Property Acquisition - 29
30 - 0 22,500 30 Transfer OUT Transfer OUT to Transportation Fund (Vehicle) 0 30
31 - 0 15,000 31 Transfer OUT Transfer OUT to Transportation Fund (Boat) 0 31
32 - 32 Ending balance (prior years) 32
33 393,447 278,730 262,229 33 RESERVED FOR FUTURE EXPENDITURE 370780 33
34 34 34
35 35 35
36 36 36
37 395809 285053 497829 37 497380 0 0 37
page _______
Devils Lake Water Improvement District
Historical DataActual
Budget for Next Year 2017 - 2018
(Name of Municipal Corporation) (Fund)
**List requirements by organizational unit or program, activity, object classification, then expenditure detail. If the requirement is “not allocated”, then list by object classification
and expenditure detail.
*The balance of cash, cash equivalents and investments in the fund at the beginning of the budget year
07-01 on April 5, 2007 for the following specified purpose:
General improvements as defined in Devils Lake Plan
150-504-011 (Rev 10-16)
RESOURCES
Total Resources, except taxes to be levied
Cash on hand * (cash basis), or
Working Capital (accrual basis)
Previously levied taxes estimated to be received
Interest
Transferred IN, from other funds
FORM
LB-11
This fund is authorized and established by resolution / ordinance number
DESCRIPTION
RESOURCES AND REQUIREMENTSSecond Preceding
Year 2014 - 2015
First Preceding
Year 2015 - 2016
RESERVE FUND
RESOURCES AND REQUIREMENTS
Improvement Fund
Adopted Budget
Year 2016 - 2017
Proposed By
Budget Officer
Approved By
Budget Committee
Adopted By
Governing Body
UNAPPROPRIATED ENDING FUND BALANCE
TOTAL REQUIREMENTS
Taxes estimated to be receivedTaxes collected in year levied
TOTAL RESOURCESREQUIREMENTS **
Ending balance (prior years)
Year this reserve fund will be reviewed to be continued or abolished.
Date can not be more than 10 years after establishment.
Review Year: 2017
1 1 1
2 - - - 2 - - - 2
3 - - - 3 42500 3
4 - - - 4 - 4
5 - - 5 - 5
6 - - 22500 6 5000 6
7 - - 15000 7 5000 7
8 - - 2500 8 - 8
9 2500 9 - 9
10 0 0 42500 10 52500 0 0 10
11 11 11
12 12 12
13 0 0 42500 13 52500 0 0 13
14 14 14
15 15Org. Unit or
Prog. & ActivityObject Classification Detail
15
16 16 16
17 17 17
18 18 18
19 19 19
20 20 20
21 21 21
22 22 22
23 23 23
24 24 24
25 25 25
26 26 26
27 27 27
28 28 28
29 29 29
30 30 30
31 31 31
32 32 Ending balance (prior years) 32
33 42,500 33 RESERVED FOR FUTURE EXPENDITURE 0 33
34 34 34
35 35 35
36 36 52500 36
37 0 0 42500 37 52500 0 0 37
page _______
UNAPPROPRIATED ENDING FUND BALANCE
TOTAL REQUIREMENTS
Taxes estimated to be receivedTaxes collected in year levied
TOTAL RESOURCESREQUIREMENTS **
Ending balance (prior years)
Adopted Budget
Year 2016 - 2017
Proposed By
Budget Officer
Approved By
Budget Committee
Adopted By
Governing Body
FORM
LB-11
This fund is authorized and established by resolution / ordinance number
DESCRIPTION
RESOURCES AND REQUIREMENTSSecond Preceding
Year 2014 - 2015
First Preceding
Year 2015 - 2016
RESERVE FUND
RESOURCES AND REQUIREMENTS
Transportation Fund
**List requirements by organizational unit or program, activity, object classification, then expenditure detail. If the requirement is “not allocated”, then list by object classification
and expenditure detail.
*The balance of cash, cash equivalents and investments in the fund at the beginning of the budget year
07-01 on April 5, 2007 for the following specified purpose:
General improvements as defined in Devils Lake Plan
150-504-011 (Rev 10-16)
RESOURCES
Transferred IN from General Fund (Boat)
Transferred IN from Improvement Fund (Vehicle)
Transferred IN from Improvement Fund (Boat)
Total Resources, except taxes to be levied
Cash on hand * (cash basis), or
Working Capital (accrual basis)
Previously levied taxes estimated to be received
Interest
Transferred IN from General Fund (Vehicle)
Devils Lake Water Improvement District
Historical DataActual
Budget for Next Year 2017 - 2018
(Name of Municipal Corporation) (Fund)
2017-2018 General Fund
Budget
INCOME
Carry Over (Net Working Capital 197,184
Property Tax Curr 237,522
Property Tax Del 7,500
Investment Earnings
Interest County 0
UEFB 100,000
Interest LGIP 500
Interest 0
Investment 0
Total Investments 500
Grants
Grants (secured) 0
Grants (Unsecured) 0
Total Grants 0
Donations 2,000
TOTAL Resources 544,706
EXPENSE
Personnel Services
Salary 59,500
Payroll Tax 5,310
Insurance 7,800
SEP 3,000
Wellness 0
Total Personnel Services 75,610
Material & Services
Accounting
Auditor 4,000
Audit Filing Fees 280
Bank Fees 720
Bookkeeping 6,000
Total Accounting 11,000
Consulting
Consultants 12,000
Intern 9,000
Water Quality 0
Total Consulting 21,000
Contracting 12,000
Elections 950
Equipment Maint & Repair
Aeration - Electricty 3,600
Aeration - Maint 1,800
Total Aeration 5,400
Boat
Boat Maint 1,500
Boat Operation 120
Boat Storage 1,680
Year End 2017-2018
Supplies 600
Total Boat 3,900
Total Equip Maint & Repair 9,300
Erosion & Sediment Control 5,000
Insurance
Crime 490
Excess Liability 380
General Liability 1,250
Property 300
Workers Comp 580
Total Insurance 3,000
Lake Level Maint
D River Dredging 0
Lake Contractor 6,000
Protective Equip 0
Supplies 0
Total Lake Level Maint 6,000
Legal
Govt Ethics 350
Notices 1,000
Services 650
Total Legal 2,000
Monitoring
Cyanobacteria 1,000
DNA Tracking 1,200
E.coli 1,912
Phyto & Zooplankton 400
Bio Sample Shipping 200
Chemical Analysys 3,000
Chemical Sample Shipping 180
Consumables 1,500
Instruments 1,400
Instrument Repair 667
Other 1,542
Total Monitoring 13,000
Nutrient Control 0
Office
Furnishings 500
Computer Service 600
Data Storage 168
Hardware 500
Internet 0
Email Constant Contact 750
Software 500
Web Domain 500
Web Site 2,000
PO Box 165
Postage 120
Rent 12,000
Safety Deposit Box 80
Supplies 2,130
Recorder 1,300
Telephone Landline 840
Long Distance 297
Wireless 1,200
Total Office 23,650
Public Relations
Advertising 3,600
Education 600
Community Grant 1,500
Conference Fees 1,100
Council Chamber Rental 1,800
Meals Travel Board 0
Meals Travel Manager 1,200
Meals Local 1,200
Meals Travel Staff 0
Meals Other 0
Total Public Relations 11,000
Training & Education 600
Transportation
Auto Liability 300
Auto Physical Damage 0
Auto Non Owned & Hire 300
Fuel 2,400
Maint 2,700
Mileage 1,800
Total Transportation 7,500
Vegetation Management 2,500
Total Expense 128,500
Net Ordinary Income 416,206
OTHER INCOME/EXPENSE 0
Capital Outlay
General Office Equipment 2,340
Other Capital Outlay 18,000
Total Capital Outlay 20,340
Contingency 5,000
Debt Service 0
Total Other Income/Expense 25,340
Net Other Income 0
Net Income 390,866
2017-2018 Improvement Fund
Monthly Basis (Projections)
Actual Budget
INCOME
Transferred in from other funds 100,000 100,000
Capital Improvement Loan 0 0
Carry Over 0 394,380
Investments
Investment Income 0 3,000
Investment Earnings (Other) 11 0
Total Investments 11 3,000
Grants
Grants (Secured) 0 0
Grants (Unsecured) 0 0
Grants (Other) 0 0
Total Grants 0 0
Donations 0 0
TOTAL INCOME 11 497,380
EXPENSE
Personnel Services
Salary 0 0
Payroll Tax 0 0
Insurance 0 0
Wellness 0 0
Personnel Services (Other) 0 0
Total Personnel Services 0 0
Material & Services
Accounting
Bank Fees 110 120
Total Accouting 110 120
Consulting
Consultants 60,000 60,000
Consulting (Other) 0 0
Total Consulting 60,000 60,000
Contracting 0 0
Fish & Wildlife 0 0
Sewer 0 30,000
Grants Issued 0 0
Recreation 0 0
Vegetation Management 4,004 2,500
Watershed Protection
East Devils Lake Road 0 0
Education and Outreach 0 3,000
SOS 0 7,500
Year End 2017-2018
Watershed Protection (Other) 0 0
Total Watershed Protection 0 10,500
Total Material & Services 64,114 103,120
TOTAL EXPENSE 64,114 103,120
Net Ordinary Income (64,103) 394,260
Other Income/Expense
Other Expense 0 0
Capital Outlay
Boat & Motor 0 0
Equipment 0 0
Grass Carp 0 0
Office Equipment 0 0
Property Acquisition 0 0
Scientific Equipment 0 0
Transportation 0 0
Total Capital Outlay 0 0
Reserved for Future
Total Other Income/ Expense 0 0
Net Other Income 0 0
Net Income (64,103) 394,260
2017-2018 Transportation FundMonthly Basis (Projections)
Budget
INCOME
Carry Over 0
Transfers From Improvement
Vehicle Replacment 25,000
Boat Replacement 27,500
Total From Improvement Fund 52,500
Transfers From General
Vehicle Replacment 5,000
Boat Replacement 5,000
Total From General Fund
TOTAL INCOME 52,500
EXPENSE
Personnel Services
Salary 0
Payroll Tax 0
Insurance 0
Wellness 0
Personnel Services (Other) 0
Total Personnel Services 0
Material & Services
Transportation Expenditures
Licensing 0
Total Transportation 0
Total Material & Services 0
TOTAL EXPENSE
Net Ordinary Income 52,500
Other Income/Expense
Other Expense 0
Capital Outlay
Boat & Motor 0
Truck 0
Total Capital Outlay 0
Reserved for Future 52,500
Total Other Income/ Expense 0
Net Other Income 0
Net Income (42,500)
Year End 2017-2018
2017-2018 Transportation FundMonthly Basis (Projections)
INCOME
Carry Over
Transfers From Improvement
Vehicle Replacment
Boat Replacement
Total From Improvement Fund
Transfers From General
Vehicle Replacment
Boat Replacement
Total From General Fund
TOTAL INCOME
EXPENSE
Personnel Services
Salary
Payroll Tax
Insurance
Wellness
Personnel Services (Other)
Total Personnel Services
Material & Services
Transportation Expenditures
Licensing
Total Transportation
Total Material & Services
TOTAL EXPENSE
Net Ordinary Income
Other Income/Expense
Other Expense
Capital Outlay
Boat & Motor
Truck
Total Capital Outlay
Reserved for Future
Total Other Income/ Expense
Net Other Income
Net Income
2017-2018 Transportation FundMonthly Basis (Projections)
INCOME
Carry Over
Transfers From Improvement
Vehicle Replacment
Boat Replacement
Total From Improvement Fund
Transfers From General
Vehicle Replacment
Boat Replacement
Total From General Fund
TOTAL INCOME
EXPENSE
Personnel Services
Salary
Payroll Tax
Insurance
Wellness
Personnel Services (Other)
Total Personnel Services
Material & Services
Transportation Expenditures
Licensing
Total Transportation
Total Material & Services
TOTAL EXPENSE
Net Ordinary Income
Other Income/Expense
Other Expense
Capital Outlay
Boat & Motor
Truck
Total Capital Outlay
Reserved for Future
Total Other Income/ Expense
Net Other Income
Net Income
2017-2018 Transportation FundMonthly Basis (Projections)
INCOME
Carry Over
Transfers From Improvement
Vehicle Replacment
Boat Replacement
Total From Improvement Fund
Transfers From General
Vehicle Replacment
Boat Replacement
Total From General Fund
TOTAL INCOME
EXPENSE
Personnel Services
Salary
Payroll Tax
Insurance
Wellness
Personnel Services (Other)
Total Personnel Services
Material & Services
Transportation Expenditures
Licensing
Total Transportation
Total Material & Services
TOTAL EXPENSE
Net Ordinary Income
Other Income/Expense
Other Expense
Capital Outlay
Boat & Motor
Truck
Total Capital Outlay
Reserved for Future
Total Other Income/ Expense
Net Other Income
Net Income
