Portland 市议会通过秋季预算调整：约10.6亿美元改列未来支出储备
位于俄勒冈州马尔特诺马县的 Portland 市政府11月2日公布，市议会上周通过2026-27财年《秋季技术调整条例》（Fall Technical Adjustment Ordinance，Fall TAO），对全市69个基金作出调整，并改动预算中应急与储备资金的列示方式：原列为「应急」（contingency）的约10.6亿美元，改列为「未来支出储备」（Reserved for Future Expenditure）。
市政府说，这项改动不改变市政府实际可用的资金总额，只是把用途说得更清楚：应急资金用于本财年内可能出现的突发支出，未来支出储备则用于建设项目、重大维修、设备更换等未来年度的计划开支。此举与俄勒冈州税务厅更新的指引保持一致；由于留给未来年度的资金单列，市政府公布的预算规模看上去会变小，但实际财力不变。
条例同时把「社区机会与增进计划」（Community Opportunities and Enhancements Program）本年度拨款增加60万美元，从35万美元提高到95万美元，用于支持课前学徒培训，帮助就业有障碍的 Portland 居民进入建筑行业；另拨出约500万美元用于未来需求，包括资本投资和应对意外支出或收入下滑。
市议会还另行通过条例，新设「营业执照税收入稳定储备」：营业执照税是市政府主要财源之一、年度波动较大，新储备的目标是达到预测年度营业执照税收入的15%，2026-27财年约为3,250万美元，本次秋季调整先行拨入250万美元。
Portland 的财年从每年7月1日到次年6月30日，预算每年6月通过时依据的是预估数字；秋季技术调整以已结账的上一财年实际数据替换期初基金余额、更新运营拨款并结转在建合同与项目资源，是该市年度预算流程的固定环节。居民可通过市政府的互动预算看板查询各基金的调整情况。
（来源：Portland 市政府）
Portland City Council Adopts Fall Budget Adjustments, Reclassifying About $1.06 Billion as Reserved for Future Expenditure
The City of Portland, in Multnomah County, Oregon, announced on November 2 that the City Council last week adopted the Fall Technical Adjustment Ordinance (Fall TAO) for fiscal year 2026-27, adjusting 69 city funds and changing how contingency and reserve money is shown in the budget: about $1.06 billion previously categorized as contingency will instead be shown as Reserved for Future Expenditure.
The city said the change does not affect the total amount of money available. Contingency covers money that may be needed during the current fiscal year for unexpected expenses, while the new category covers money set aside for future years, such as construction projects, major maintenance and equipment replacement. The change aligns with updated guidance from the Oregon Department of Revenue; because future-year funds are shown separately, the reported budget will appear smaller, though the underlying financial resources remain the same.
The ordinance also increases the current-year allocation for the Community Opportunities and Enhancements Program by $600,000, from $350,000 to $950,000, supporting pre-apprenticeship programs that help Portlanders facing barriers to employment pursue careers in the construction industry, and allocates approximately $5 million for future needs, including capital investments and protection against unexpected expenses or revenue declines.
In a separate ordinance, the Council established a Business License Tax Revenue Stabilization Reserve. Business License Tax revenue is one of the city's major funding sources and can fluctuate significantly from year to year; the reserve has a target of 15% of forecasted annual revenue, approximately $32.5 million for fiscal year 2026-27, and the Fall TAO adds $2.5 million toward that goal.
Portland's fiscal year runs from July 1 through June 30. The budget adopted each June is based on estimates; the Fall TAO replaces estimated beginning fund balances with actual year-end balances, updates funding for operational needs and carries forward resources for ongoing contracts and projects. Residents can explore the adjustments through the city's interactive budget dashboard.
(Source: City of Portland)
来源：Portland 市政府
发布：GSM·美国（发布链接）
图片来源：图：俄勒冈州 Portland 市政厅。PortlandSaint 摄，CC BY 4.0，经 Wikimedia Commons。 / Photo: Portland City Hall, Oregon. By PortlandSaint, CC BY 4.0, via Wikimedia Commons.
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