passed ordinance

*Create the Portland Fire & Rescue Special Revenue Fund

public safety
ordinance

Department: Portland Fire & Rescue
Introduced by: Former Mayor Ted Wheeler
Status: Passed

Impact statement

Purpose & background

The Fire Special Revenue Fund will ensure external revenues collected for specific fire-related activities and program-specific donations are appropriately managed and allocated. Revenues to the Fire Special Revenue Fund come from external sources, currently and potentially including: Intergovernmental agreements with local, state, or federal agencies. Donations earmarked for specific fire-related services or projects. Revenues generated through cost recovery from services provided to outside entities. Specific tax levies or surcharges related to fire services. All revenues are attributable to designated purposes as outlined in agreements and are restricted to the activities they are intended to support.

Financial impacts

There are no direct financial or budgetary impacts to this legislation, though future program-specific revenues will be budgeted and received in this fund.

Economic impacts

Not applicable

Community impacts

Not applicable

▸ Full text (the legislation as adopted)

The City of Portland ordains. Section 1. The Council finds: Portland Fire & Rescue occasionally receives revenues that are restricted or otherwise committed to specific purposes. These revenues include state reimbursements, donations to Public Education and Outreach, legally obligated resources, and program-specific revenues intended to support unique certifications and equipment. These revenues are currently received and expended through the General Fund. These revenues and associated expenditures ought to be specifically recorded in the City’s financial system and included in the City’s annual budget. The establishment of a new fund will allow for greater financial transparency and enable programs to plan efficiently for training and equipment needs as intended through the revenue collected. The timeline for approving this fund is short as the FY2025-26 budget development process is already underway, necessitating an emergency ordinance. NOW, THEREFORE, the Council directs: The Deputy City Administrator of Budget & Finance will establish the Fire Special Revenue Fund in the City’s financial system as a special revenue fund. Section 2. The Council declares that an emergency exists because it is necessary to establish the new fund before the City develops the FY 2025-26 Requested Budget; therefore, this Ordinance shall be in full force and effect from and after its passage by the Council.

Tally

5 yea 0 nay