New Two-Year Budget Plan

The City of Hillsboro has moved to a biennial budget cycle beginning with BY 2023-25, which begins July 1. Advantages of setting the budget every two years include: 

• Added time for discussion and planning
• Staffing efficiencies and time savings
• Longer timeframes to implement City Council priorities and initiatives

Watch the video or read the Biennial Budget news item to learn more.

Budget Hearing & Adoption

City Council Meeting - June 20, 2023
See the meeting agenda for details on public and written comments.

• View the June 20 City Council Meeting Agenda

Past Budget Committee Meetings

• View the May 10 Budget Committee Meeting Agenda or watch the meeting video.
• View the February 22 Budget Committee Meeting Agenda or watch the meeting video.

• Financial Stability – maintain the financial strength and integrity of the organization.
  
  
• Public Safety – provide a safe environment for residents to live and play, businesses and their employees to prosper and visitors to enjoy.
  
  
• Economic Vitality – promote the economic vitality of the community to not only live and play but provide for yourself and for your family.
  
  
• Infrastructure – provide for the maintenance and development of infrastructure to meet the current and future needs of the community.

The City follows a budget preparation process that complies with Oregon Local Budget Law established by the State of Oregon under Oregon Revised Statutes.

Annual Budget Cycle

Budget Preparation
November through January

• Budget calendar developed
• Budget instructions delivered
• Forecasts updated
• Assumptions development

Personnel Services Data
December

• Finance Department compiles personnel services data

Budget Requests
January through March

• Departments prepare and submit budgets
• Capital Improvement Projects reviewed and updated
• First Budget Committee Work Session (Proposed Budget is not available at this time)
• Preparation and distribution of personnel services and budget worksheets to departments
• Preparation of budget worksheets and supporting documentation for department meetings
• Forecasts updated

Proposed Budget
March through April

• Department budget meetings with executive management
• Proposed Budget Document prepared
• Forecasts updated

Approved Budget
May

Oregon Local Budget Law sets forth procedures to be followed to amend the budget as events occur after budget adoption. The type of event determines the procedures to be followed.

The adopted budget appropriates contingencies in most funds to be used at the discretion of the governing body. Contingencies in each fund can only be appropriated for specific unforeseen events by approval of the City Council such as funding for service level policy changes, unforeseen catastrophic events or redirection of resources.

Oregon Local Budget Law provides that certain budget changes may be made by the governing  body without Budget Committee action. Such changes include: 

• Award of a grant for a specific purpose
• Refunds of prior expenditures
• Voter approved bond sales
• Expenditures of special assessments
• Expenditures of insurance proceeds
• Transfers of appropriations in a fund

Most other budget changes, after budget adoption, require a supplemental budget. A supplemental budget can be acted on by the City Council at a regularly scheduled meeting. If however, the supplemental budget results in changes greater than 10% in any fund, the supplemental budget must be published prior to the meeting. If, at least ten taxpayers request, in writing, within ten days of the notice, the Council must refer the supplemental budget to the Budget Committee prior to consideration and action.

The Council typically considers a supplemental budget each year in June, to recognize any changes in revenue expectations. At this time, the Council also considers any transfers of appropriations.

Budget Committee meetings are open to the public and are advertised as such. Advertisement of the public hearing prior to City Council adoption includes a summary of the budget as approved by the Budget Committee.

The proposed budget submitted to the Budget Committee in May, and the approved budget submitted to the City Council in June, are available to the public prior to each meeting, in accordance with Oregon Local Budget Law.

After the Budget Committee reviews the proposed budget, and makes any appropriate changes, the Committee will then recommend and forward to the City Council an approved budget. The budget will be re-published with the approved column filled in and summary pages added.

After a public hearing, the Council will take under consideration and take action on any final changes deemed appropriate, and adopt the budget in late June.

Should the Council recommend an increase in appropriations greater than 10% of the approved appropriations in any one fund, by law, the governing body must publish a notice of a second budget hearing and a new financial summary, and hold the second hearing before the adjusted budget can be adopted.

Although the budget is detailed by line item within the categories of each fund, the budget will be adopted at the category level or department level within each fund. The line item budget will be published and used as a management tool for budgetary control.

For every tax dollar paid by Hillsboro residents, the money funds City services as follows:

• Police: $0.32
• Fire & Rescue: $0.23
• Parks & Recreation: $0.23
• Library: $0.10
• Special Expenditures & Reserves: $0.07
• Other: $0.05
  • *Other includes Municipal Court, Planning, Transportation Systems, and Street Lights.

• 2022-23 Adopted Budget
• 2021-22 Adopted Budget
• 2020-21 Adopted Budget
• 2019-20 Adopted Budget
• 2018-19 Adopted Budget
• 2017-18 Adopted Budget

• 2022-23 Budget in Brief
• 2021-22 Budget in Brief
• 2020-21 Budget in Brief 
• 2019-20 Budget in Brief
• 2018-19 Budget In Brief
• 2017-18 Budget in Brief