Budget

Welcome!

Thank you for taking the time to learn about our City of Hillsboro budget.

The City of Hillsboro provides high-quality services to more than 111,000 residents each year — as well as businesses, employees, and visitors. This is achieved by maintaining a fiscally responsible budget and by thoughtfully planning for the short- and long-term needs of our community.

Our budget reflects the City Council's Guiding Principles & Priorities, the goals of the Hillsboro 2035 Community Plan, and our City’s Mission & Core Values.

Finance 101

Knowing how local governments pay for community services, projects, and programs is valuable for community awareness and accountability.

That's why we're continuing our commitment to inform you about where City funding comes from and how it's spent with Finance 101, a series of articles that appeared in the City Views newsletter.

We invite you to read the articles below!

— City Manager Robby Hammond

Read Finance 101 Articles

Two-Year Budget Plan

Adopted BY 2025-27 Budget

Highlights:

South Hillsboro Services & Fire Station
Block 67 Development
New Hillsboro Hops Ballpark & Entertainment Venue
Willamette Water Supply System
North Hillsboro Industrial Renewal Area
HiLight Expansion
Hillsboro's 150th Anniversary Celebration
And more!

Review the Adopted BY 2025-27 Budget.

Past Meetings

Current Budget Information

For accessibility assistance with the budget documents, please contact our Finance Department at 503-681-6217

Budget Basics

Key Budget Priorities

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.

Our Process and Calendar

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

Publish notice of public meeting of the Budget Committee
Proposed Budget Document submitted to Budget Committee and made available to the public
Proposed Budget Document is presented to the Budget Committee, public comment is taken at this time
Budget Committee deliberates on Proposed Budget
Budget Committee approves Proposed Budget with any changes
Prepare Supplemental Budget, Transfers of Appropriation, and Grants and Donations Resolution for current year budget
Publish notice of public hearing and summary of supplemental budget for current year Adopted Budget

Adopted Budget
May through June

Final Budget Changes
A public hearing is held before City Council to allow community members to comment on the Approved Budget and the current year Supplemental Budget
Approved Budget adopted by City Council ordinance

Budget Takes Effect
July 1

Adopted Budget becomes effective.

Post Adoption

Quarterly Amendments
Quarterly Budget Status Reports

Amendment Procedures

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.

Public Engagement

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.

Your Tax Dollars at Work