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Local Budgeting Manual, 150-504-420 - Oregon State Library - State ...

Local Budgeting Manual, 150-504-420 - Oregon State Library - State ...

Examples—continued 1 2

Examples—continued 1 2 3 4 5 6 7 8 9 10 11 12 13 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 94,484 78,863 81,500 29. Total resources, except taxes to be levied 85,000 85,000 85,000 29 30 92,828 30. Taxes necessary to balance 101,790 101,790 101,790 30 31 88,172 91,881 31. Taxes collected in year levied 88,172 91,881 31 32 182,656 170,744 174,328 32. TOTAL RESOURCES 186,790 186,790 186,790 32 150-504-020 (Rev. 9-94) *Includes Unappropriated Balance budgeted last year. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 FORM LB-20 Historical Data Actual Adopted Budget Second Preceding First Preceding This Year Year __________ 1996-97 Year __________ 1997-98 __________ 1998-99 EXPENDITURE SUMMARY BY FUND, ORGANIZATIONAL UNIT OR PROGRAM GENERAL SAMPLE RURAL FIRE PROTECTION DISTRICT Name of Organizational Unit—Fund Name of Municipal Corporation HISTORICAL DATA Actual Second Preceding First Preceding Year __________ 1996-97 Year __________ 1997-98 Adopted Budget This Year _____________ 1998-99 EXPENDITURE DESCRIPTION PERSONAL SERVICES Budget For Next Year ___________________________ 1999-00 Proposed By Approved By Adopted By Budget Officer Budget Committee Governing Body 17,782 17,796 18,534 1. Fire Chief 19,677 19,677 19,677 1 3,464 3,592 3,749 2 Clerk 4,048 4,048 4,318 2 6,754 2,570 3,000 3. Workers’ Compensation 5,100 4,000 4,700 3 -0- 2,080 2,000 4. Employee benefits 2,400 2,400 2,400 4 5. 5 6. 6 FORM LB-30 51,112 38,172 40,000 10,007 9,179 9,000 2,018 1,654 1,500 25,347 23,858 25,000 6,000 6,000 6,000 28,000 26,038 27,283 14,543 14,359 16,000 5,018 5,383 6,000 2,142 3,378 5,000 9,284 10,556 13,600 11,760 9,064 14,150 15,579 16,377 20,500 58,326 59,117 75,250 -0- 2,931 5,000 2,931 5,000 58,108 45,000 18,000 50 -0- 24,500 58,158 45,000 7,500 50,000 144,484 133,086 157,533 38,172 37,658 16,795 182,656 170,744 174,328 RESOURCE DESCRIPTION Beginning Fund Balance: Proposed By Budget Officer Approved By Budget Committee Adopted By Governing Body 1. Available cash on hand* (cash basis), or 40,000 40,000 40,300 1 2. Net working capital* (accrual basis) 2 3. Previously levied taxes estimated to be received 9,500 9,500 9,500 3 4. Interest 1,500 1,500 1,200 4 5. OTHER RESOURCES 5 6. Ambulance service 28,000 28,000 28,000 6 7. County — 911 Revenue 6,000 6,000 6,000 7 8. 8 9. 9 10. 10 11. 11 12. 12 13. 13 7. TOTAL PERSONAL SERVICES MATERIALS AND SERVICES 8. Insurance 9. Office supplies/travel 10. Utilities 11. Gas, tires, batteries 12. Maintenance & repairs — vehicle 13. Contract services 14. TOTAL MATERIALS AND SERVICES CAPITAL OUTLAY 15. Fire hose 16. 17. 18. 19. 20. 21. TOTAL CAPITAL OUTLAY TRANSFERRED TO OTHER FUNDS 22. Site & Station Special Fund 23. Equipment Reserve Fund 24. 25. General Operating Contingency 26. TOTAL TRANSFERS & CONTINGENCIES 27. TOTAL EXPENDITURES 28. UNAPPROPRIATED ENDING FUND BALANCE 29. 14. RESOURCES GENERAL SAMPLE RURAL FIRE PROTECTION DISTRICT Fund (Name of Municipal Corporation) TOTAL 150-504-030 (Rev. 9-94) Page ___________ 26 Budget for Next Year _____________________________ 1999-00 Page ______________ 31,225 30,125 31,095 18,000 18,000 18,000 6,500 7,000 7,000 6,000 6,000 6,000 14,000 14,500 14,500 15,000 15,000 15,000 13,500 12,600 12,600 73,000 73,100 73,100 5,000 6,000 6,000 5,000 6,000 6,000 10,000 10,000 10,000 15,000 15,000 15,000 28,340 28,340 27,370 53,340 53,340 52,370 162,565 162,565 162,565 24,225 24,225 24,225 186,790 186,790 186,790 14 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 ← Resources Equal Requirements ←

Examples—continued 1 2 3 4 5 6 7 8 9 10 1 2 3 4 5 6 7 8 9 10 11 12 13 FORM LB-35 HISTORICAL DATA Actual Adopted Budget Second Preceding First Preceding This Year Year ___________ 1996-97 Year __________ 1997-98 _____________ 1998-99 34,100 31,400 30,000 10,564 9,789 8,400 4,397 3,487 3,400 49,061 44,676 41,800 99,200 97,939 99,924 147,000 144,600 141,000 24,000 24,000 24,000 28,000 28,000 28,000 52,000 52,000 52,000 31,200 30,800 29,200 32,400 31,600 30,800 63,600 62,400 60,000 31,400 30,200 14,000 15,000 29,000 BONDED DEBT Bond Debt Payments are for: RESOURCES AND REQUIREMENTS Revenue Bonds or X General Obligation Bonds DEBT SERVICE SAMPLE RURAL FIRE PROTECTION DISTRICT Fund Name of Municipal Corporation 13. DESCRIPTION OF RESOURCES AND REQUIREMENTS Resources Beginning Fund Balance: 1. Cash on Hand (Cash Basis), or 2. Working Capital (Accrual Basis) 3. Previously Levied Taxes Estimated to be Received 4. Earnings from Temporary Investments 5. Transferred from Other Funds 6. 7. Total Resources, Except Taxes to be Levied 8. Taxes Necessary to Balance * 9. Taxes Collected in Year Levied * 10. TOTAL RESOURCES Requirements Bond Principal Payments Issue Date Budgeted Payment Date 1. 1987 (equip.) 3-1-00 2. 1987 (bldg.) 3. 3-1-00 4. Total Principal Bond Interest Payments Issue Date Budgeted Payment Date 5. 1987 (equip.) 9-1-99 & 3-1-00 6. 1989 (bldg.) 7. 9-1-99 & 3-1-00 8. Total Interest Unappropriated Balance for Following Year By Issue Date Payment Date 9. 1987 9-1-00 10. 1989 9-1-00 11. 12. Total Unappropriated Ending Fund Balance 14 147,000 144,600 141,000 14. TOTAL REQUIREMENTS 136,000 136,000 136,000 14 150-504-035 (Rev. 12-95) * If this form is used for revenue bonds, resource lines 8 and 9 may not be used. The district does not have authority to levy for these bonds. Page ___________ ↑ Complete Payment Schedule Information 27 ↑ Budget For Next Year ___________________________ 1999-00 Proposed By Budget Officer Approved By Budget Committee Adopted By Governing Body 29,500 29,500 31,500 9,000 9,000 9,000 4,000 4,000 6,000 42,500 42,500 46,500 93,500 93,500 89,500 136,000 136,000 136,000 24,000 24,000 24,000 28,000 28,000 28,000 52,000 52,000 52,000 27,500 27,500 27,500 29,500 29,500 29,500 57,000 57,000 57,000 12,900 12,900 12,900 14,100 14,100 14,100 27,000 27,000 27,000 1 2 3 4 5 6 7 8 9 10 1 2 3 4 5 6 7 8 9 10 11 12 13 } Check the appropriate box. ← Resources Equal Requirements ←

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