Decisions/2026-198
Emergency ordinance2026-198

Should Portland authorize a temporary interfund loan not to exceed $600,000 from the Parks Capital Fund to the Hydroelectric Power Operating Fund to provide interim…

This legislation authorizes a temporary interfund loan from the Parks Capital Fund to the Hydroelectric Power Operating Fund. The loaned funds will not exceed $600,000 and will be repaid no later than June 30, 2027.The Bureau of Hydroelectric Power (BHP) is responsible for the City's Hydroelectric Power Production Program and the Dam Safety Regulatory Program. On January 1, 2018, the City entered into a new 15-year Power Purchase Agreement (PPA) to sell all power generated at PHP to PGE. Hydropower sales revenues have been less than planned due to powerhouses being offline for repair and weather impacting water flow to sufficiently produce hydropower. The lack of hydropower sales has been for multiple years, therefore, reserves have been drawn down. FY 2025-26 expenses are projected to exceed revenues based on conservative projections and lack adequate reserves. Oregon State Local Budget Law requires that fund balances not be negative at the end of a fiscal year. U.S. Generally Accepted Accounting Principles (GAAP), the standard of which the City is legally required to report its financial information, requires that governmental funds not end the year with negative cash assets. An interfund loan can provide resources necessary to comply with Local Budget Law and U.S. GAAP. Per Oregon Local Budget Law, the City may loan money from one fund to another for operating purposes for up to one fiscal year.The Park Capital Fund has sufficient resources to temporarily lend money to the Hydroelectric Operating Fund temporarily until resources are received to repay the loan. Loaned funds from the Parks Capital Fund will be repaid with interest until no later than June 30, 2027, the maturity date of the loan.

Official impact statement
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*Authorize a temporary interfund loan not to exceed $600,000 from the Parks Capital Fund to the Hydroelectric Power Operating Fund to provide interim funding to avoid negative cash and fund balances at 2025-26 fiscal year-end

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01 · Understand it

What this proposal would actually do.

Plain-language orientation first. Every substantive statement below links to its official basis.

What would change

This legislation authorizes a temporary interfund loan from the Parks Capital Fund to the Hydroelectric Power Operating Fund. The loaned funds will not exceed $600,000 and will be repaid no later than June 30, 2027.The Bureau of Hydroelectric Power (BHP) is responsible for the City's Hydroelectric Power Production Program and the Dam Safety Regulatory Program. On January 1, 2018, the City entered into a new 15-year Power Purchase Agreement (PPA) to sell all power generated at PHP to PGE. Hydropower sales revenues have been less than planned due to powerhouses being offline for repair and weather impacting water flow to sufficiently produce hydropower. The lack of hydropower sales has been for multiple years, therefore, reserves have been drawn down. FY 2025-26 expenses are projected to exceed revenues based on conservative projections and lack adequate reserves. Oregon State Local Budget Law requires that fund balances not be negative at the end of a fiscal year. U.S. Generally Accepted Accounting Principles (GAAP), the standard of which the City is legally required to report its financial information, requires that governmental funds not end the year with negative cash assets. An interfund loan can provide resources necessary to comply with Local Budget Law and U.S. GAAP. Per Oregon Local Budget Law, the City may loan money from one fund to another for operating purposes for up to one fiscal year.The Park Capital Fund has sufficient resources to temporarily lend money to the Hydroelectric Operating Fund temporarily until resources are received to repay the loan. Loaned funds from the Parks Capital Fund will be repaid with interest until no later than June 30, 2027, the maturity date of the loan.

Official proposal and impact statement
What would stay the same

The reviewed sources do not clearly identify every existing policy, service, contract, or obligation that would remain unchanged.

Official matter record
Who may be affected

This is an administrative action to authorize a temporary loan to the Hydroelectric Power Operating Fund. No direct community impact or involvement is anticipated.

Official community impact statement
What happens next

Passed

Latest official agenda appearance
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Final Council action

Passed · 12–0

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Final action on 2026-198: *Authorize a temporary interfund loan not to exceed $600,000 from the Parks Capital Fund to the Hydroelectric Power Operating Fund to provide interim funding to avoid negative cash and fund balances at 2025-26 fiscal year-end

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Financial implications

Hydroelectric Power Operating Fund will repay the Parks Capital Fund borrowed funds with interest no later than June 30, 2027. The interest rate will be equal to the City's Investment Portfolio monthly average yield, resulting in a neutral economic impact to the Parks Capital Fund. The loan may be prepaid in whole or in part at any time. Partial prepayments of the interfund loan, if any, will be applied first to accrued interest on unpaid principal and then to the outstanding principal balance. If projections of the Hydroelectric Operating Fund are not realized during Fiscal Year 2026-27 and its resources are insufficient to repay the loan prior to maturity, an alternative repayment source will be identified.

Official financial impact statement
Open questions
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  • What implementation evidence will show whether the intended result occurred?
Can residents still participate?

Official testimony on this decision has closed. Residents can still contact their district Councilors about implementation and follow-up.

Official Council agenda
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Official documents2 sources
Final legal actionEmergency ordinance 192197

The operative official record after Council action.

Open at Portland.gov
Read the full official text

The City of Portland ordains.Section 1. The Council finds:The Portland Hydroelectric Project (PHP), located below Dam 1 and Dam 2 at the Bull Run Watershed Reservoirs, began operations in 1982 and has now operated for more than 40 years.Managed by the Bureau of Hydroelectric Power, the PHP is legally separate from the City's Water System under the provisions of the City's Water System Revenue Bonds governing bond documents and its financial activity is recorded in the Hydroelectric Power Operating Fund, established under City Financial Policy No. 352. The resources that support this fund come primarily from the sales of power generated at the PHP.Power from the PHP is sold to Portland General Electric and fed into the regional power grid. The amount of power generated varies, but the average generation is enough to meet the annual needs of about 10,000 households.On January 1, 2018, the City entered into a new 15-year Power Purchase Agreement (PPA) to sell all power generated at PHP to PGE.Hydropower sales revenues have been less than planned due to powerhouses being offline for repair and weather impacting water flow to sufficiently produce hydropower. Weak hydropower sales revenues have been occurring in recent years, which has been offset with the fund's reserves being drawn down. FY 2025-26 expenses are projected to exceed revenues based on conservative projections and the fund lacks adequate reserves to pay all expenses for the year.Oregon Local Budget Law requires that fund balances not be negative at the end of a fiscal year.U.S. Generally Accepted Accounting Principles (GAAP) requires that governmental funds not end the year with negative cash assets.Per Oregon Local Budget Law (ORS 294.468), the City may loan money from one fund to another for operating purposes for up to one fiscal year.The Parks Capital Fund (Fund 402) has sufficient resources to lend monies to the Hydroelectric Power Operating Fund (Fund 601) temporarily until sufficient power sales revenues or other resources are available to repay the loan. Loaned funds will be repaid with interest by no later than June 30, 2027, the maturity date of the loan.If a loan from the Parks Capital Fund to the Hydroelectric Power Operating Fund is approved by the City Council, resources and expenditures relating to the loan will be included in the Over-Expenditure Ordinance for the City's FY 2025-26 budget.NOW, THEREFORE, the Council directs:The City hereby authorizes a temporary interfund loan in an aggregate principal amount of not more than $600,000 from the Parks Capital Fund to the Hydroelectric Power Operating Fund in accordance with City financial policy FIN 2.18 and the terms shown in Exhibit A.Section 2. The Council declares that an emergency exists in order to avoid negative cash balances in the Hydroelectric Power Operating Fund at the end of FY 2025-26, which would violate State budget law and GAAP; therefore, this ordinance shall be in full force and effect from and after its passage by the Council.

Meetings, motions, amendments, and votes3 meetings · 1 votes
Final Council action · Jun 17, 202612 yes · 0 no

Final action on 2026-198: *Authorize a temporary interfund loan not to exceed $600,000 from the Parks Capital Fund to the Hydroelectric Power Operating Fund to provide interim funding to avoid negative cash and fund balances at 2025-26 fiscal year-end

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Complete
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Complete
Financial impact

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Complete
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Source record
First discovered
Aug 13, 2026, 1:04 PM PDT
Last checked
Sep 13, 2026, 2:23 AM PDT
Evidence hash
a97f05939a9c6ffc
Guide status
Deterministic baseline
Append-only timeline
  1. SOURCE UPDATED

    Passed

  2. DOCUMENT PUBLISHED

    Observed in the official source.

  3. Council Action

    Passed

  4. Council Action

    Continued

  5. Council Action

    Continued