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ORD 23-021
ORDINANCE NO. 23-021 AN ORDINANCE amending the City of Camas' 2023-2024 Budget Ordinance No. 22-028. WHEREAS, the City Council of the City of Camas approved Ordinance No. 22-028 and adopted a budget for the years 2023 and 2024; and WHEREAS, the City Council of the City of Camas desires to effectively utilize and manage the City's financial resources; and, WHEREAS, the City Council of the City of Camas finds that the proposed adjustments to the Biennial Budget for 2023-2024 reflect revenues and expenditures that are intended to ensure the provision of vital municipal services at acceptable levels; and, WHEREAS, funds received in excess of estimated revenues during the current fiscal year, when authorized by an ordinance amending the original budget, may be included in the expenditure limitation, pursuant to RCW 35A.34.200(1)(d); and WHEREAS, the City desires to undertake activities, which were not foreseen at the time of adopting the 2023-2024 budget; and WHEREAS, the financial activities in the following funds could not have been reasonably foreseen at the time of adopting the 2023-2024 budget, and WHEREAS, by Ordinance No. 20-011, the City of Camas established a Biennial Budget process pursuant to the provisions of RCW 35A.34, including therewith procedures for a mid- biennial review and modification of the Biennial Budget; and WHEREAS, the proposed budget modifications as set forth herein have been provided to the City Council and to the public; and WHEREAS, a public hearing as required on the proposed budget modifications has been held. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CAMAS AS FOLLOWS: Section I Budget Amendment -Effect on Fund Revenues and Expenses. In summary form , modifications to the totals of estimated revenues and appropriations for each separate fund and the aggregate totals for all such funds combined are as shown on Attachment A for 2024. ORDINANCE NO. 23-021 Section II Adoption. The 2023-2024 Amendments to the Biennial Budget of the City of Camas are hereby adopted. Section III Effective Date. This ordinance shall take force and be in effect January 1, 2024, after its passage, approval , and its publication according to law. PASSED BY the Council and APPROVED by the Mayor this 4th day of December, 2023. SIGNED: APPR~ a_s t ~ form: __Ci0lIA---- City Atto;;iey EXHIBIT A City of Camas 2024 Mavor's Budget General $ 14,794,311 $ 35,892,351 $ 39,698,523 $ 10,988,139 $ (3,806,172) City Street $ 1,277,574 $ 5,071,107 $ 4,443,591 $ 1,905,090 $ 627,516 American Rescue Plan Act (ARPA funding) $ 3,714,210 $ 36,808 $ 3,751.018 $ $ (3,714,2 1 0) Tree Fund $ 15 ,680 $ 104 $ $ 15,784 $ 104 C/W Fire and EMS $ 1,132,003 $ 17,371,084 $ 18,483,950 $ 19,137 $ (1,112,866) Lodging Tax $ 64,037 $ 36,058 $ 40,000 $ 60,095 $ (3,942) Cemetery $ 151,375 $ 287,272 $ 321,657 $ 116,990 $ (34,385) Limited G.O. Bond Debt Service $ $ 4,288,295 $ 4,288,295 $ $ Real Estate Excise Tax Capital $ 15,391,878 $ 2,307,666 $ 11,109,251 $ 6,590,293 $ (8,801,585) Park Impact Fee Capital $ 4,189,174 $ 441,546 $ 1,389,786 $ 3,240,934 $ (948,240) Transportation Impact Fee Capital $ 3,261,086 $ 1,160,054 $ 1,657,816 $ 2,763,324 $ (497,762) Fire Impact Fee $ 427,287 $ 276,715 $ $ 704,002 $ 276,715 NW 38th Ave Phase 3 Construction $ 5,089,344 $ 4,214,000 $ 4,214,000 $ 5,089,344 $ Facilities Capital $ 7,448,787 $ 2,614,333 $ 4 ,255,000 $ 5,808,120 $ (1,640,667) Legacy Lands Project $ 4,996,164 $ 10,861 $ 650,000 $ 4,357,025 $ (639,139) Storm Water Utility $ 1,839,781 $ 2,513,247 $ 2,565 ,389 $ 1,787,639 $ (52 ,142) City Solid Waste $ 3,513,116 $ 3 ,529,954 $ 3,535,235 $ 3,507,835 $ (5,281) Water-Sewer $ 20,026,177 $ 24,671,564 $ 25,301,178 $ 19,396,563 $ (629,614) Water-Sewer Capital Projects $ $ 5,800,000 $ 5,800,000 $ $ 2019 Water Construction Projects $ 6,175,141 $ 1,290,740 $ 7,200,000 $ 265,881 $ (5,909 ,260) Water-Sewer Capital Reserve $ 18,604,023 $ 2,820,569 $ 10,825,000 $ 10,599,592 $ (8,004,431) Water-Sewer Bond Reserve $ 1,774,608 $ 56,650 $ $ 1,831,258 $ 56,650 Equipment Rental $ 1,930,374 $ 2,429,263 $ 3,158,088 $ 1,201,549 $ (728,825) Firefighter's Pension $ 1,055,408 $ 11 ,270 $ 107,451 $ 959,228 $ (96,181) Retiree Med ical $ 17,569 $ 161,323 $ 161,411 $ 17,481 $ (88) LEOFF 1 Disablity Board $ 463,013 $ 181,681 $ 230,648 $ 414,046 $ (48,967) Total CilJ'_Budget 2024 $ 117,352,120 $ 117,474,515 $ 153,187,286 $ 81,639,349 $ (35,712,772) -·············---------------- 12/4/2023 3 EXHIBIT A City of Camas 2024 Summary of Budgeted Revenues, Expend itures and Reserves Special Revenue Enterprise Internal Reserve General Fund Funds Debt Funds Capital Funds Funds Support Funds Funds Total Estimated Beginning Fund Balance 1/1/2024 $ 14,794,311 $ 6,354,879 $ $ 40,803,720 $ 51,932,846 $ 1,930,374 $ 1,535,990 $ 117,352,120 Revenues Taxes $ 22,904,293 $ 2,647,845 $ $ 2,158,616 $ 27,710,754 Licenses and Permits $ 1,627,651 $ 161,175 $ 1,788,826 Intergovernmental $ 769,951 $ 1,136,528 $ 4,944,000 $ 6,850,479 Charges for Services $ 6,323,239 $ 7,402 ,348 $ 1,776,468 $ 26,894,620 $ 2,254,062 $ 44,650,737 Fines and Forfeitures $ 173,973 $ 12,420 $ 186,393 Miscellaneous Revenue $ 504,708 $ 94,547 $ 261,758 $ 834,464 $ 20,201 $ 16,733 $ 1,732,411 Non-Revenues $ $ $ Transfers $ 3,588,536 $ 11,347,570 $ 4,288,295 $ 1,884,333 $ 12,953,640 $ 155,000 $ 337,541 $ 34,554,915 Total Revenue $ 35,892,351 $ 22,802,433 $ 4,288,295 $ 11,025,175 $ 40,682,724 $ 2,429,263 $ 354,274 $ 117,474,515 Total Available Resources $ 50,686,662 $ 29,157,312 $ 4,288,295 $ 51,828,895 $ 92,615,570 $ 4,359,637 $ 1,890,264 $ 234,826,635 Expenditures Salaries and Benefits $ 19,058,088 $ 15,300,955 $ 6,553,091 $ 719,464 $ 392,059 $ 42,023,657 Supplies and Services $ 7,396,276 $ 4,154,242 $ 264,720 $ 9,841,355 $ 688,306 $ 3,631 $ 22,348,530 Intergovernmental $ 955,672 $ 226,466 $ 1,121,638 $ 2,303,776 Capital $ 1,933,4-66 $ 3,362,.784 $ 15,.764,000 $ 20,475,000 $_ 1,75-0,318 $ 43,285,568 Debt Service $ $ 4,288,295 $ 4,382,545 $ 8,670,840 Transfers $ 10,355,021 $ 3,995,769 $ 7,247,133 $ 12,853,173 $ 103,819 $ 34,554,915 Total Expenditures $ 39,698,523 $ 27,040,216 $ 4,288,295 $ 23,275,853 $ 55 ,226,802 $ 3,158,088 $ 499,509 $ 153,187,286 $ $ $ $ $ $ $ Estimated Ending Fund Balance $ 10,988,139 $ 2,117,096 $ $ 28,553,042 $ 37,388,768 $ 1,201,549 $ 1,390,755 $ 81,639,349 Total Expenditures and Reserve Balance $ 50,686,662 $ 29,157,312 $ 4,288,295 $ 51,828,895 $ 92,615,570 $ 4,359,637 $ 1,890,264 $ 234,826,635 12/4/2023 4 City of Camas 2024 Revenue Budget Ueenses Inter• Charges Other Beginning & governmental For Fines & Misc . Financing lnterfund Fund Fund Taxes Permits Revenue Services Forfeits Revenue Sources Transfers Balance Total General Government Operations General Fund $ 22 ,9 04,293 $ 1,627,651 $ 769,951 $ 6,323,239 $ 173,973 $ 504,708 $ $ 3,588,536 $ 14,794,311 $ 50,686,662 Special Revenue Street Fund 535,238 12,249 4,523,620 1,277,574 6,348,681 ARPA fund 36,808 3,714,210 3,751,018 Tree Fund 104 15,680 15,784 Camas/Washougal Fire and EMS 2,612 ,539 161,175 601,290 7,316,646 12,420 43,064 6,623,950 1,132,003 18,503,087 lodging Tax 35,306 752 64,037 100,095 Cemetery 85,702 1,570 200,000 151,375 438,647 Sub Total 2,647,845 161,175 1,136,528 7,402,348 12,420 94,547 11,347,570 6,354,879 29,157,312 Debt Service limited G.0 . Bond Debt Service 4,288,295 4,288,295 Sub Total 4,288,295 4,288,295 Capital Projects Real Estate Excise Tax Capital 2,158,616 149,050 15,391,878 17,699,544 Park Impact Fee Capital 382,029 59,517 4,189,174 4,630,720 Transp ortation Impact Fee Capital 1,127,309 32,745 3,261,086 4,421,140 Fire Im pact Fee 267,130 9,585 427,287 704,002 NW 38th Ave Phase 3 Construction 4,214,000 5,089,344 9,303,344 Facilities Capital Fund 730,000 1,884,333 7,448,787 10,063,120 Legacy lands Project 10,861 4,996,164 5,007,025 Sub Total 2,158,616 4,944,000 1,776,468 261,758 1,884,333 40,803,720 51,828,895 Enterprise Storm Water Utility 2,458,593 42,232 12,422 1,839,781 4,353,028 City Solid Waste 3,465,211 25,747 38,996 3,513,116 7,043,070 Water-Sewer 18,270,976 323,366 6,077,222 20,026,177 44,697,741 Water-Sewer Capital Project s 5,800,000 5,800,000 2019 Water Constructioo Proj ects 265,740 1,025,000 6,175,141 7,465,881 Water-Sewer Capital Reserve 2,699,840 120,729 18,604,023 21,424,592 Water-Sew er Bond Reserve 56,650 1,774,608 1,831,258 Sub Total 26,894,620 834,464 12,953,640 51,932,846 92,615,570 Internal Support Equipment Rental 2,254,062 20,201 155,000 1,930,374 4,359,637 Reserves Firefighter's Pension 11,270 1,055,408 1,066,678 Retiree Medical 476 160,847 17,569 178,892 LEOFF l Oisablity Board 4,987 176,694 463,013 644,694 Sub Total 16,733 337,541 1,535,990 1,890,264 Total $ 27,710,754 $ 1,788,826 $ 6,850,479 $ 44,650,737 $ 186,393 $ 1,732,411 $ $ 34,554,915 s 117,352,120 $ 234,826,635 12/4/2023 5 City of Camas 202_4: Expenditure Budget ------- Inter-Ending Salaries & Personnel Other Senilces governmental lnterfund Debi capital Fund Fund Wages Benefits Supplfes & Charges Sen,lces{Taxes Transfers Service Outlay Total Balance General Government Operations General Fund $ 13,731,470 $ 5,326,618 $ 636,526 $ 6,759,750 $ 955,672 $ 10,355,021 $ -------=--s 1,933,466 s 39,698,523 $ 10,988,139 Special Revenue Street Fund 679,734 261,860 94,085 1,591,133 41,573 191,776 1,583,430 4,443,591 1,905,090 ARPA Fund 3,751,018 3,751,018 Tree Fund 15,784 Camas/Washougal Fire and EMS 11,107,936 3,111,153 420,832 1,874,307 184,893 42,975 1,741,854 18,483,950 19,137 Lodging Ta< 30,000 10,000 40,000 60,095 Cemetery 83,701 56,571 13,260 130,625 37,500 321,657 116,990 SubT()tal 11,871,371 3,429,584 528,177 3,626,065 226,466 3,995,769 3,362,784 27,040,216 2,117,096 Debt Senilce Unlimited G.O. Bond Debt Service limited G.O. Bond Debt Service 4,288,295 4,288,295 Sub Tetal 4,288,295 4,288,295 capital Projects Real Estate Excise Tax Capital 264,720 4,444,531 6,400,000 11,109,251 6,590,293 Park Impact Fee Capital 989,786 400,000 1,389,786 3,240,934 Transportation Impact Fee Capita! 1,657,816 1,657,816 2,763,324 Fire Impact Fee 704,002 NW 38th Ave Phase 3 Construction 4,214,000 4,214,000 5,089,344 Facilit ies Capital Fu nd s 155,000 4,100,000 4,255,000 5,808,120 Legacy lands Project 650,000 650,000 4,357,025 Sub Total 264,720 7,247,133 15,764,000 23,275,853 28,553,042 Enterpr ise Storm Water Utllity 876,789 369,946 46,312 787,765 103,218 56,359 325,000 2,565,389 1,787,639 City SOiid Waste 459,951 239,656 155,905 2,490,702 189{021 3,535,235 3,507,835 Water-Sewer 3,359,087 1,247,662 1,360,176 5,000,495 829,399 2,028,173 4,326,186 7,150,000 25,301,178 19,396,563 Water-Sewer capital Projects 5,800,000 5,800,000 North Sho re Sewer Construction Project 2019 W<Jter Construction Projects 7,200,000 7,200,000 265,881 Water-sewer Capital Reserve 10,825,000 10,825,000 10,599,592 Water-Sewer Bond Reserve 1,831,258 Sub Total 4,695,8 27 1,857,264 1,562,393 8,278,962 1,121,638 12 ,853,173 4,382,545 20,475,000 55,226,802 37,388,768 Internal Support Equipment Rental 511,411 208,053 80,375 607,931 1,750,318 3,158,088 1,201,549 Reserve~ Firefighter's Pension 3,631 103,819 107,450 959,228 Retiree Medical 161,411 161,411 17,481 LEOFF 1 Dlsablity Board 230,648 230,648 414,046 Sub Total 392,059 3,631 103,819 499,509 1,390,755 Total $ 30,810,079 11,213,578 2,807,471 19,541,059 2,303,776 34,554,915 8,670,840 43,285,568 153,187,286 81,207,822 12/4/2023 6 EXHIBIT A City of Camas Revenue Budget Summary for 2024 2021 2022 2023 Annual% 2024 2024 Annual% Difference in Notes Actual Actual Change Projected Change Adopted Budget Readopt Bud Change 2024 Budgets General Fund Taxes Licenses and Permits Intergovernmental Charges for Services Fines and Forfeitures Miscellaneous Revenue Trar1srers from other funds Total General Fund Special Revenue Funds Street Fund Intergover nmental Miscellaneous Revenue Tran sfers from other funds Total Street Fund ARPA Intergovernmenta l Miscellaneous Revenue Total ARPA Fund Tree Fund Miscellaneous Rev enue Total Tree Fund $ 20,230,071 $ $ 1,289,798 $ $ 883,892 $ $ 5,204,720 $ $ 131,698 $ $ 401,683 $ $ $ 28,149,862 $ $ 516,281 $ $ 34,767 $ l_2.MZ,,3_3_l___J_ $ 2,2()8,379 $ $ 3,411,447 $ $ 9,208 $ $ 3,420,655 $ ~·----~--·----- _$ _ ____11Q_$_ $ 140 $ 21,295,.147 706,498 761,787 5,011,272 136,760 652,384 28,563,848 539,810 11.217 3,242,329 3,793,356 3,411,446 91,157 3,502,603 128 128 5.2% $ 22,651,021 -45.2% $ 1,181,229 -13,8% $ 791,097 -3,7% $ 6,334,091 3.8% $ 168,906 62.4% $ 577,703 $ 2,826,986 1.5% $ 34,531,113 5% $ 513,746 -68% $ 12.109 38% $ 3,696,406 30% $ 4,222,261 0.0% 890.0%__$ 2.4% $ ·8.6% _$ -8,6% $ 172,439 172,439 136 136 C/W Fire and EMS Fu nd __ _ Taxes $ 2,356,877 $ ticenses and Permits $ 81,584 $ Intergo vernmental $ 680,344 $ Charges for Services $ 5,334,154 $ Fines and Porfeitures $ 251 $ Miscellaneous Revenue $ 89,744 $ Transfers from other funds $ 3,590,358 $ Total c,w Fire and EMS Fund -$--1-2;133;312 $· Loci ing Tax Fund _______ ------~- Taxes $ 21,411 $ Miscellant!'ous Revenue $ 389 1 Total Loda Tax Fund $ 21,800 $ Cemetery Fund Charges for Services $ 99,518 $ Miscellaneou s Revenue $ 3,634 s Transfers from other funds $ 200,000 $ Total Cemete!lFund $ 303,152 .. $ Debt Funds Unlimited GO De bt Serv ice Fund Taxes s 5,894 $ Total Unlimited GO Debt Srv Fund $ 5,894 $ Limited Debt Service Fund Transfers from oth er fund s $ 10,565.513 S Total Debt Servil·e Fund $ 10,565,51 3 $ 2,490,099 82,444 1,057,040 6,313,407 13,085 111,823 3,973,814 14,04-1,712 31,192 534 31,726 96,403 1,904 204,066 5.7% $ 2,554,113 1.1% S 83,138 100.0% $ 946,594 iB,4% $ 6,567,000 5113.1% $ 17,832 24.6% $ 27,259 10 .7% $ 6,218,955 15.7% -$ 16,414,891 - 45.7% $ 37.3% $ 45.5% $ -3 .1% S ·47.6% $ 2.0% $ 34,278 730 35,008 68,112 1,916 202,161 ----302,373 ____ -0,3% _$ _ 272,189 -100.0% __ $ -100.0% $ 3d!!b_691 -68,2%_ l__;J,914,651 3,362,69 1 -68,2% $ 3,914,651 6.4% $ 67.2% S 3.8% $ 26.4% $ 23.5% $ ·11.4% $ 100.0% $ 20.9_0,i, $ -4.8% $ 8.0% $ 14.0% $ 11.3% $ 89.2% •95.1% 6.3% 6.3% 2.6% $ 0.8% $ -10.4% $ 4.0% $ 36.3% $ -75.6% $ 56.5% $ 16:9%·-$ · 9.9% $ 36.7% $ 10.3% $ -29.3% S 0.6% S -0.9% $ 24,397,070 $ 1,627,651 $ 759,532 $ 6,663,909 $ 143,245 $ 366,312 $ 3,019,847 $ 36,977,566 $ 582,125 $ 12.249 $ 4,523,620 $ 5,117,994 $ 38,236 _1 38,236 $ 104 $ 104 $ 2,737,956 $ 161,175 $ 601,290 $ 7,405,495 $ 12,420 $ 18,369 $ 7,482,210 $ 22,904,293 1,627,651 769,951 6,323,239 l 73.973 504,708 3,588.536 35,892,351 535,238 12,249 4,523,620 5,071,107 36,808 36;808 104 104 2,612,539 161,175 601,290 7,316,646 12,420 43,064 6,623.950 -18,418,915 $ -17,371,084 23,988 $ 383 1 24,371 $ 85,702 $ 1,570 $ 200,000 $ 35,306 752 36,058 85,702 1,570 200,000 _-10,0% $ --_ 287,272 $ 287,272 $ $ $ 16.4% $ 3,167,295 __j_ 4,288,295 16.4% $ 3,167,295 $ 4,288,295 1.1 % $ (1.492, 777) Lower New Construction and Sales Tax 37.8% $ Commercial developments in 2024 •2.7% $ 10,419 Status quo state shared revenues ·0,2% $ (340,670) Slower residential permitting and planning 3.0% $ 30,728 CPI increases ·12.6% $ 138,396 Increase in interest rates and indexed rental rates 26.9% $ 568,689 ARPA orolecLs 3.9% $ (1 ,085,2 15) 4.2% $ 1.2% $ 22.4% $ 20.1% $ -78.7% -78.7% -23.5% $ -23.5% $ 2.3% $ 93.9% $ -36.5% $ 11.4% $ -30,3% $ 58.0% $ 6.5% $ (46,887) Lower motor vehicle fuel consumption (46,887) (1,428) Status quo Interest income (1,428) Status guo interest income (125,417) Lower new construction Residential construction slows GEMT (88,849) Washougal's share adjustment 24,695 (858,260) Reduced for one fire engine 5:8% $· [1;047;831·]- 3.0% $ 3.0% 1 3.0% S 25.8% $ ·18,1% $ -1,1% $ 5.5% $ 11,318 Vacation rentals 369 Interest on increasing balances 11,687 Status quo projections Status quo projections Status guo erojections 2020 last yr of levy and debt payment, 9.5% $ lJl.!..,_000 Based on debt service schedules and 2023 LTGO 9.5% $ 1,1_2.1_000 EXHIBIT A 2021 2022 20Z3 Annual% 2024 2024 Annual% Difference in Notes Actual Actual Chan e Pro ected Change Adopted Bud et Readopt Bud Chan e 2024 Budgets Capital Fund Real Estate Excis e Tax Fund -·--------------- Taxes $ 4,049,990 $ 3,010,779 -25.7% $ 2,055,825 Intergovernmental $ 2,215,191 $ 872,966 -60.6% $ 1,965 Miscellaneous Revenue $ 4,696,911 $ 127,713 -97.3% $ 132,711 Transfers from other fonds $ 239,899 $ 127,442 -46.9% $ 204,864 Non •Revenues $ 4,000,000 Total Real Estate Excise Tax Fund $ 11,201,991 $ 4,138,900 -63.1% S 6,395,365 Parkhn act Fee Fund ___ ·----------·------________ _ Charges for Services Miscellaneous Revenue Transfer rrom other funds Total Park im~act Fee Fund Transportation Im act Fee Fund Charges for Services Miscellaneous Revenue Total Transportation Impact Fee Fund Fire Im act Fee Pund Charges for Services Miscellaneous Revenue Total Fire lme_act Fee Fund NW 38th Ave Phase 3 Construction Intergovernmental Tran sfers from other funds Non-Revenues Total NW 38th Ave Phase 3 Construction $ $ $ $ $ $ $ $ $ 1,265,530 $ 51,865 $ 3 551 $ 1,320,946 $ 1,948,332 $ 34,974 $ 1,983,306 $ 161,414 10,547 S 171,961 $ 334,761 71,534 406,295 883,956 41,477 4013 929,446 611,883 32J97 644,680 114,909 11,026 125,935 38,868 819,239 858,107 -30.2% $ -20.0% $ 13.0% -29.6% $ -68.6% $ -6.2% $ -67.5% $ -28.8% $ 4.5% $ -26.8% $ -88.4% S 1045.2% $ 1 111.2% $ 363,837 39,678 403,515 1,073,628 28,656 1,102,284 254,409 12,460 266,869 1,886,400 25,969 1,912,369 F,1cllilles Ca ital Fund __ Intergovernmental Transrers from other funds Non-Revenues Total Faoilities Cne_ital Fund l,egac I.ands Project Fund Intergovernmental Miscellaneous Revenue Total Legacy Lands Project Fund F.nterprlse Funds Storm Water Fund Intergovernmental Charges for Services Miscellaneous Revenue Transfer from other funds Total 5torm Drainase Fund Solid Waste Fund Charg,es fo r Service~ Miscel laneous Revenue Transfer from other fonds Total Solid Waste Fund $ $ $ $ $ s $ $ $ s $ $ $ $ 2,500 $ 121!,776 1-,514,27-6 -$ $ 3J..!_i____J_ 3,514 $ 61,855 $ 1,921,563 $ 26,715 $ 19,707 $ 2,029,840 s 3,036,429 $ 28,624 $ $ 3,065,053 $ 26,940 133,758 1"60;698 1,250,000 10,042 1,260,042 292,400 2,012,334 23,992 6,886 2,335,612 3,158,869 28,350 3,187.219 100.0% $ 20,800 5250.3% $ 1,181,504 -100.0% $ 7,000,000 -89:4% -$ 8, 181;504 100.0% 185.8.'l(>_ 35757.8% 372.7% $ 4.7% $ -10.2% $ -65.1% S 15.1~ $ 4.0% $ -1.0% $ $ 4.0% $ 216,787 216,787 73,715 2,085,277 16,918 38,903 2,214._!3_1_3 3,286,203 35,535 106,122 3,427,860 -31.i% S -99.8% $ 3.9% $ 60.8% $ 100.0% S 54.5% $ -58.8% $ -4.3% $ -56.6% 75.5% -12.6%_ 71.0% 121.4% 13.0'l!, 111.9% $ 4753.3% $ 100.0% $ 100.0% $ 122.9% $ -22.8% 100.0% $ 100.0% $ 100:0%-$ -100.0% 2058.8%___$ -82.8% $ -74.8% $ 3.6% $ -29.5% $ 100.0% $ 4,226,337 $ 149,050 $ $ 4,375,387 $ 3,032,327 $ 99,366 $ 3,131,693 $ 1,754,763 $ 32,745 $ 1,787,508 $ 364,830 $ 9,585 $ 374,415 $ 600,000 600,000 $ 10,861 $ 10,861 $ $ 2,458,593 s 42,232 $ 12,422 $ 2,158,616 149,050 2,307,666 382,029 59,517 441,546 1,127,309 32"745 1,160,054 267,130 9,585 276,715 4,214,000 4,214,000 730,000 1,884,333 2,61'4;333 10,861 10,861 2,458,593 42,232 12,422 ---5.2% $ --2,513,247 $ 2,513,247 4.0% $ 3,465,211 $ 3,465,211 25.3% $ 25,747 $ 25,747 100.0% $ 38,996 $ 38,996 7.6% $ 3,529,954 $ 3,529,954 5.0% S (2,067,721) Flat real estate market with higher mortgage rates $ 12.3% $ Higher interest rates s s 2023 LTGO Bond -63.9% $ (2,067,721J 5.0% $ (2,650,298) Mult-Famlly Developments on hold & use of credits 50.0% $ (39,849) Lower fund balance for interest earnings 9.4% $ (2,690,147) 5.0% 14.3'11>_ 5.2% 5.0% $ -23.1% $ 3.7% $ (627,454) Mult -Family Developments on hold & use o[ credits Status guo_ interest income (627,454) (97,700) Slower residential growth Status .9.uo inttrest Income (97,700) 123.4% $ 4,214,000 Federal and State grant funding -100.0% $ 1 120.4% $ 4,214,000 3409.6% S 59.5% $ -100.0~_ $ -6a.o%· s· -95.0% $ -95.0% $ 17.9% $ 149.6% $ -68.1% $ 13.5% $ 5.4% $ -27.5% $ -63.3% s 3.0% $ 730,000 State Grant 1,284,333 Transfers from REET and General Fund 2023LTGO 2,014,33""3 Status .9.uo fonds State Grants Does not Include the new rates Status quo interest earnings ARPA funding Does not include the new rates Status quo Status guo 8 EXHIBIT A 2021 2022 2023 Annual% 2024 2024 Annual % Difference in Notes Actual ACUJal Chan e Pro ected Chan e Ado ted Bud et Reado t Bud Chan_~024 Bud ets _'!\'.ater/Sewer Fund ___________ _ Charges for Services Miscellaneous Revenue Non-Revenues Tra11sfer from other funds Total WaterLSewer Fund Wa ter Sewer Con ~tructi o n Fund Mi sce llaneous Revenue Tran sfe r from other funds Total W ~ital Fund 201'1 Water Projects Con struction Fund Miscellaneous Revenue Transfer from other funds Total 2019 Water Proj Construction Wat.r /Sewer Ca ital Reserve Fund Charges for Services Miscellaneous Revenue Total Water/Sewer Cap . Fund Water Sewer Bond Reserve Fund Miscellaneous Revenue Tota I WaterLSewer Bond Res. Fund Internal Support Funds Equipm ent Rental Fund Charges for Se rvic es Miscellaneous Revenue Transfer from other funds Tota) E.9!!!£ment Rental Fund Reserve Funds Flrefi her's Pension Fund Miscellaneous Revenue Total Firemen's Pension Fund Retiree Medi cal Fund Miscellaneous Revenue Transfers·fmm mher fond s Total Retiree Medical Fund LEOFF 1 Disability Board Miscellaneous Revenue Tr::rnsfe r from other funds Total LEO FF 1 Disabilitt, Fund s $ $ $ $ $ $ 1.5,451,086 $ 397,339 $ 42,016 $ 11,042 $ 15,901,483 $ 80 $ 26SLO~ 265,137 $ 25,811 $ 22,039 $ 47,850 $ $ 3,455,163 $ $ 131,705 $ $ 3,586,868 $ ! 5,833 S $ 5,833 $ $ 1,591,957 $ $ (14,905) $ 1,577,052 $ $ $ $ 11,435 $ 11,435 $ 459 $ J27,if1_3 "$ 128,042 $ 4,952 $ 157,124 $ 162,076 $ 15,903,112 259,900 14,829 5,681 16,183,522 1,386 1&.1,334 1,422,720 100,914 19,698 120,612 1,140,167 134,158 1,274,325 16,008 16,808 1,962,871 220,527 2,183~398 10,002 10,002 76 "130,135 130,211 4,019 166,551 170,570 2.9% $ 17,581,393 -34.6% $ 3,882,768 -64.7% S 32,130 ·48.6% $ 1,097,093 1.8% $ 22,593,384 100.0% $ 436.2%_ $ 436.6% $ 291.0% S ·10.6% 1 152.1% $ 4,166 377,819 377,819 171,935 5,527 5,527 -67.0% $ 2,311.256 1.9% S 175,819 ·64.5% $ 2,487,075 174.5%_ S 36,090 174.5% $ 36,090 23.3% $ 2,321,684 -1579.6% $ 32,193 38.4% ·12.5%_ $ ·12.5% $ -83 .4% $ 2.0% 1 1.7% $ -18.8% $ 6.0~ S 5.2% $ 2,353,877 10,941 10,941 462 1515~162 156,624 4,842 171,547 176,389 10.6% S 1393.9% $ 116.7% $ 19211.6% $ 39.6% $ _ $ -73.4% $ -73.4% $ 70.4% $ -71.9'1 $ -95.4% $ 102.7% $ 31.1% $ 95.2% $ 125.5% $ 125.5% $ 18.3% $ -85.4% $ 7.8% $ 9.4% $ 9.4% $ 507.9% $ to.0% $ 20.3% $ 20.5% $ 3.0%_ $_ 3.4% $ 16,338,161 s 265,426 $ 77,222 $ 1_6,680,809 $ 8,500,000 $ s,so_o,ooo s s $ 2,699,840 $ 128,729 $ 208_20,569 $ 5,453 $ 5,453 $ 2,448,927 $ 11,696 $ ~ 2,460,623 $ 8,970 $ 8,970 $ 52 $ 150&_41 _$ 150,899 $ 3,570 $ 176,694 $ 180,264 $ 18,270,976 323,366 6,077,222 24,671,564_ 5,808,000 5,800,000 265,740 1~000 1,290,740 2,699,840 120,729 2,820,569 56,650 56,650 2,254,062 20,201 155,000 2,429,263 11,270 11,270 476 160~847 161,323 4,987 176,694 181,581 3.9% $ 1,932,815 No rate increase but residential growth -91.7% $ 57,940 Inflation growth for fuel, supplies and chemicals -100.0% $ 453.9% $ 6,000,000 SOC transfer for R&R ~ro!ects 9.2o/o $ 7,990,755 ·l00.0% $ 1435.1 % $ (2 1700,000) Deferred cap Ital projects for rate structure stability 1435.1% $ (2,700,000) 54.6% S 265,740 Interest Budget for 2023 18445.3% $ 11025,000 Transfer from SDCs with the bond proceeds spent 23253.4% $ 1,290,740 16.8% S -31.3% $ 13.4% $ 57.0% $ 57.0% $ -2.9% S -37.3% $ 100.0% $ 3.2% S 3.0% $ 3.0% $ 3.0% $ 3.0% $ 3.0% $ 3.0% $ 3.0% _t 3.0% $ 51,197 51,197 Status quo Statusguo (194,865) Pending Updated ERR Model 8,505 Interest earning on larger fund bal with delayed purch. 155,000 Transfer from Facilities Fund for mezzanine (31,360) 2,300 Higher interest rates 2,300 424 Higher interest rates Increasin.i, medical costs 424 1,417 Higher interest rates Increasing_ medical costs 1,417 EXHIBIT A City of Camas Budget Appropriation Summary for 2024 Gcntral Fund Sala ric-s and Benefits Suppl!cs and Services Intergovernmental Capital Transfers to other funds Total General Fund SpL'Clal Revenue Funds Street Fund Salaries and Benefits Supplies and Services lnter~ove111mental Capital Transfers to other funds Total Street Fund ARPA Fund Supplies and Services Tran.sfers to other funds Total ARPA Fund Tree run d Supp lies and Services Total Tree Fund 2021 2022 2023 Annual% 2024 2024 Annual% Difference In Actual Actunl ChanRc ProJected Chani:o Adopted Budget Readopt Dud Change 2024 Budgets Notes $ 13,213,867 $ 14,432,534 9.2% $ 16,985,216 17.7% $ 19,491,531 $ 19,058,088 12.2% $ {433,443] Hold on new positions $ 4,236,012 $ 5,809,285 37.1% $ 6,330,841 9.0% $ 6,771.354 $ 7,396,276 16.B% $ 624,922 ERP system, plannini contracts, $ 792,516 $ 785.662 -0.9% $ 896,128 14.1% $ 980,505 $ 955,672 6.6% $ {24,833) Increases from Clark Co. and State $ 231,633 $ 217,642 -6.0% $ 943,3?5 333.5% $ 933,466 $ 1,933,466 104,9% $ 1,000,000 Carry forward l'rom 2023 for IT $ 6,578,427 $ 7,230,404 9.9% $ 10,107,524 39.8% $ 10,111,s21 $ 10,355,021 2.4% $ 243,500 $ 25,052,455 $ 28,475,527 13.7% $ 35,263,104 23.B% $ 38,288,l77 $ 39,698,523 12.6% $ 1,410,146 $ 746,367 $ 784,636 5.1% S 870-048 10.9% $ 1,167.192 $ 941,594 8.2% $ (225,598) Hold on hiring new positions s 996,565 $ 1,452,349 45.7% $ 1,426,429 -1.8% $ 1,545,763 s 1,685,21B 18.1% $ 139,455 Inflation costs and increase in $ 37,097 $ 22,850 -38.4% $ 16,699 -26.9% S 41,573 $ 41,573 149.0% $ Striping Program $ 404,892 $ 1.824,441 350.6% $ 1,465,689 -19,7% $ 1,583,430 $ 1,583,430 8.0% $ Preservation Prog, $ $ 188 204 100.0% $ 192103 2.1% $ 191,776 s 191 776 -0,2% $ Debt Servtc:e,Retlrce: Medical $ 2,184,921_$ __ 4,2z2,1ao 95.5% $ 3,970,968 __ -7,1% $ 4,529,Z34_$ 4,443,591 --__ 11.9% $ (86,143) 80,606 $ 787 -99.0% ~OQO 100.0% !_3~288 2395.4_%_ 3,192,329 3,751.018 20,3% 558,689 80,606 $ 125,787 56.1% $ 3,119,288 2379.8% 3,l92L329 3,75_1LOl8 20.3% 558,689 C/'V'I_FireandEMS_Fund ______ ________________ ---------- Salaries and Benefits Supp]ies and Services lnter~overnmental C.1plt.al Transfer to other funds Total CLW Fire and EMS Fund LodA'.i n Tax Fund Sup11l les and Servir.es Tro.nsfcr to other funds Total LodJ.!!!s.Tax Fund Cemetery Fund Salarits and Benefits Supplies and Services Ca[!ital Total Cemete!l,'. Fund llcbt Fund Limited GO Debt Service Fund Principal lnt~rest Total lJnlimited GO Debt Srv Fund C.apital Fund Real Estate Excise Tax Fund Supplies and Services Capital Transfers to other funds Total Real Estate Excise Tax Fund $ 10,043,765 $ $ 1,831,140 $ $ 139,748 $ $ 214,309 $ $ 4l.342_J_ $ 12.270J04 $ 5,024 5,024 $ $ 121,200 $ $ 67,333 $ $ s 188,533 $ 12,861,897 2,074,415 164,285 103,203 41378 15,245,178 11,391 11,391 126,225 103,421 72,649 302,295 $ 2,880,724 $ 1,873,302 $ 1,367,498 $ 1,489,392 $ 4,248,222 $ 3,362,_694 $ 39,528 $ $ 6,106,738 $ $ 1,251,688 $ $ . 7,397,954 $ 15,984 1,370.967 1222,_274 2,956,225 28.1% $ 13,553,156 13.3% $ 2,142,521 17.6% $ 171,765 -51.8% $ 343,000 0.1% $ 50426 24.2% $ 16,260,868 126.7% $ $ 126.7% $ 4.1% $ 53.6% $ 100.0% $ 60.3% $ -35.0% 8,9'lf, ·20.8% 35,000 10,000 45,000 127,829 122,715 100,910 351,454 2,133,948 1,780,703 3,914,651 -59.6% -77.5% 25.4% $ 249,276 $ 1,479,233 $ 12!_h947 -60,0% $ 3J4Q.456 5.4% $ 3.3% $ 4.6% $ 232.4% $ 21.9% $ 6.7% $ 207.3% l'00:0% 295.0% 1.3% $ 18.7% $ 38,9% $ 16.3% $ 13.9% $ J9,6'lf, i 16.4% $ 1459.5% $ 7.9% $ 2.7% $ 13.0% $ 14,931,251 $ 14,219,089 2,310,815 $ 2,295,139 184,893 $ 184,893 1,741.854 $ 1,741,854 42 975 $ 42 975 19,211,788 $ 18,483,950 30,000 $ l 30,000 $ 140,272 118,504 37,500 296,276 1,773,115 1,394,180 3,167,295 $ $ $ $ 264,720 $ 3,975,000 $ 2.731,098 $ 6,970.818 $ 30,000 rn;oqo_ 40,000 140,272 143,RBS 37,500 321,657 2.218,115 2,070,180 4L288,295 264,720 6,400,000 4,1!1.531 11,109,251 4.9% $ 7.1% $ 7.6% $ 407.8% $ -14.8% $ 13.7% $ -14.3% $ Cf.0% l -11.1% $ 9.7% $ 17.3% $ -62,8% $ -8.5% $ 3,9% $ 16.3'!1, _$ 9.5% $ 6.2% $ 332.7% $ 175.7.'l.____J_ 232.6% S (7.12,162) Hold on hiring new positions (15,676) Reduction in new hire costs CRESA rates Ambulance and Engines (727,838) Effort to reduce fund balance from COVJO and vacation rentals ~o~oOo AflOcation to HorTietoWh Holidays ----~ - lOLOOO Status quo 25,381 Fuel and seasonal heJp increased costs Status guo 25,381 445,000 Debt Seivice Schedules and 2023 LTGO Bond 676,00_Q _D~bt_Service Schedules and 2023 LTGO Bond 1,121,000 Status quo 2,425,000 Crown Park construction and removal of Fallen Leaf l.ake schclter rep lac. 11713,-433 Increase to debt service payme_nts for 2023 L1'CO Jlol!d 4,138,433 EXHIOnA 2021 2022 Z023 Annual% 2024 2024 Annual% Difference In Actual Actual Chan e Pr<>lccted Chan c Adopted Bu et Reado t Bud Chan e 2024 Bud cts Notes Park Impact Pee Fund __ ---~- Capital 4.690 $ 31.189 Transfers to other funds 1,836,588 $ 1,011,759 Total Park lmJ!act Fee Fund 1,841,278 $ l,D42,948 T_~_n_sporatlon Impact Fee Fund Tr.m5fers to other funds 1.Q43,!06 1,339,781 Total Transportation Impact Fee Fund 1,043._!06 1,rl~.781 Fire Impact Fee Fund Transfers to other funds Total Fire lm.e,act Fee Fund NW 30th Ave Phase 3 Construction CaJ?_ital 416,801 $ 165,543 Totaf NW 38th Ave Phase 3 Construction 416,801 $_ 165.543 Facilities Capital Fund Capital 19,796 1,739,874 Transfers to other funds Total Facilities Ca.E,ital Fund 19,796 1,739,874 565.0% $ •44.9% $ -43.4% $ 10,474 942,387 952,861 28.4% Lt,251,356 28.4% $ 1,251,356 $ 1,285,000 s q_e~.ooo ·60.3% 1,912,369 -60.3% 1,912,369 8609.0% 1,160,922 8689.0% 1,16_D,922 -66.4% -6.9% ·8.6% ·6,6'){,_ -6.6% 100.0% 100.0% 10552% 1055.2% -33.3% $ -33.3% $ 400,000 844,056 $ 989,786 844.~.389,786 1,355,146 $ 1,657,816 1,355,146 $ 1.~57,816 870,927 870,927 4,100,000 4,100,000 $ 4,214,QQO $ 4,214,000 4,100,000 155,000 4,255,000 3719.0% 5.0% 45.9% 32.5% 32.5% ·l00.0% -100.0% 120.4')!, 120.4% 253.2% 100.0% 266.5% 400,000 East Lake Trail 145,730 Increase to debt service payments for 2023 LTGO Bond 545,730 302,670 Increase to debt service payments for 2023 LTGO Bond 302,670 (870,927] Pre-ordered engtne paid In 2023 with the second paid by REIT_ In 2024 (870,927) 4,214,000 Construc!ion_pf_Plle~.J of38th Ave. 4,214,000 Facilities Assessment Priority Projects and Library Decision P.acka~es 1 SS,Q(}_O _ Transfer to ERR for Mezzanine 155,000 Lo~acy J..ands Project Fund __________ _ Capital Total Legacy Land5 Project Fund Enterprise Funds Storm WJter Fund Sal aries and Benefits Suppl les and Services Jntcrgovemmental Capital O!!PJ_Servic~a.1ments Total Storm Water Fund Solid Waste Fund Salarits and Benefits Supplies and Se rvices Capital Intergovernmental Total Solid Waste Fund Water/Sewer Fund Sala ries and Benefits Supplits :md Services Inte rg overnmental Capit:11 Debt Service Payments Transfers to other funds Total WaterLSewer Fund W /S Capital Projects Fund CaJ?,ltal Total W /S Capital Projccl'i 2019 WaterConstrucUon Projects Ca,P_ital Total2019 Water Construction Proiects Water/Sewer Capital Reserve Fund Transft.?rs to other funds Total Water/Sewer Cap . Fund $ $ 6~1_3J_$ 6,325,137 _$ $ 93,257 687.411 $ 752,166 $ $ $ ! $ 631,911 $ __ 2_6,352 $ 2,191,097 $ 492,549 $ $ 2,062,760 $ $ $_ • 128,27.9 $ $ 2,683,508 $ $ 2,720,329 $ $ 4,702,694 $ $ 559,788 $ $ 633,779 $ $ 1,792,656 $ $ 261,273 $ 660,575 907,212 82,459 389,186 56,383 2,095,815 597,896 2,211,038 67,644 133,31~ 3,009,897 2,969,766 5,510,128 647,638 1,247,766 4,330,659 951,927 $ 10,670,519 $ 15,657,884 577.534 675,579 577.534 675,579 $ 1.286.642 $ 482,002 $ 1,286,642 $ 482,002 _$_477,500 $ 477,500 ·100.0%_..1 -100.0% ! •3,9% $ 20.6% $ ·ll.6% $ -38.4% $ 114.0%_$ -4.3% $ 21.4% $ 7.2% $ 3.9.% $ 12.2% $ 9.2% $ 17,2% $ 15.7% $ 96.9% $ 141.6% $ 264.3% $ 908,957 1,515,322 110,972 601,112 56 834 3,273,197 673.449 2,546,875 ...183,516 3,403,840 3,302,259 6.314,]82 805,242 911,000 4,331,497 579,260 46.7% $ 16,243.440 l 7.0'lLJ _ _J!IJ,.~85 17 .0% $ 3_8_1,985 -62.5%_1 254,945 -62.5% $ 254,945 100.0% $ 970,432 188.0% $ 970,432 $ 650,000 $ 650,000 37.6% S 1.222,689 1,246,735 67.0% $ 828,957 834,077 34.6% $ 103,218 103,218 75.0% $ 2,000.000 325,000 0.8% $ 56,359 56,359 56.2% $ 4,211,223 2,565,389 12.6% $ 699,607 $ 699,607 15.2% $ 2,294,194 $ 2,646,607 ·100.0% 37.1%-$ .140,953 $ JB.9,021. 13.1% $ 3,134,754 $ 3,535,235 11.2% $ 4,606,749 $ 4,606,749 14.6% $ 5,653,627 $ 6,360,671 24 .3% $ 641,217 $ 829,399 -27.0% $ 7,150,000 $ 7,150.000 0.0% $ 4,326,186 $ 4,326,186 ,39,1% $ 28,173 $ 2,028,173 3.7% S 22,405,952 $ 25,30 1,178 ·43.5'lLj_ SJQQ,000 S&QQ,,000 ·43.5% $ 8,500,000 5,800,000 -47.1% $ 7,200,000 -47.1% $ 7,200,000 103.2% $ 8,500,000 10,825,000 103.2% $ 8,501),000 10,815,000 l_()Q,0% ! 100.0% $ 37.2% -45.0% •7,0% $ $ $ 6501000 Legacy Lands Master Plan & building maintenance projects 650,000 24,046 Staff cost adjustment 5,120 ERP, Wetland Monitoring ·52.3% -0.8% $ (1,675,000) Defer Columbia Summit and Fargo and added Upper Dam Gate Replacement $ ·21.6% [1,645,834) 3 .9% $ Status quo 3.9% $ 352,413 lncreased recycling, fuel, and disposal rates $ 3.0%. $-48,068 Budget-adjustment for taxes 3.9% $ 400,481 39.5% $ Status Quo 0.7% $ 707,044 lncre::ised costs for fuel, chemicals and supplies 3.0% $ 188,182 Adjustment fortaxes 684.9% $ Status quo -0 .1% $ Status quo 250.1% $ 2,0001000 Status quo 55.8% $ 2,895,226 11111-4% (2,700,000) Deferred capital projects for rate structure stability 1418.4% (2,700,000) 2724.1_<1,f,___1 ?d~OOO _ Lower Prune HiJI Booster Station -100.0% $ 7,201!,_000 1015.S_<M,_ 2,325 1000 Using grov,rth revenue for growth projects 1015.5% 2,325.000 11 EXHIBIT A 2021 2022 2023 Annual% :.!024 2024 Annual% Difference In ------,.~--------·A"!!'_al Actual Cl!!!!8• Pro cctcd Cha!!8_c A,.=dcco"'t"'c"d-'B"u"'d,,c"'t'--""R"'co"-d"'o=t-=B-=u-=d--'C""h"'a""n"'e'---=-20"'24"---B""u"'d=c-=ts'---'N~•cctc-=sc.-______________________ _ Water/Sewer Bond Reserve Fund Transfers to oth~r funds Total WaterLSewer Bond Res. Fund Internal Support Funds Equi pmcnt Rent.:11 Fund Salaries and Benefits Supplies and Services Cap_ital Tota I E~ment Rental Fund Reserve Funds Fircfighter's Pen sion Fund Professional Services Tran5fcrs JQ. ot her.funds Total Firefi.s,htcrs's Pension Fund Retiree Medi cal Benefits Fund .Sala.!2 and Benefits Total Retiree Medical Fund LEOF F 1 Disability Board Sain!!, and Benefits Total LEOFF l Disahili!l!, Fund $ SJ0.927 $ 597,591 $ 893,340 $ 597.494 $ 507,932 $ 802,685 1,912,199 $ _!,997,770 81,898 81,898 149,982 149,982 169,437 169,437 3,500 8.6LS08 90,008 152,145 152,145 191,445 191.445 0.0% 0.0% 17.0% $ 547,898 -33.1% $ 763,074 sa.0% _s 1,000,ooo_ 4.5% $ 2,3_10,972 100.0% $ 5.6'\f,_ $ 9.9% $ 1.4~ _ _1 1.4% $ 13.0%. $ 13.0% $ 3,546 88/)9 92,265 149,074 149,074 210,693 210,693 0.0% 0.0% •8,3% 27.7% 24,6<){, 15.7% 1.3% 2,6% 2.5% -2.0% -2,0% 10.1% _$ 10.1% $ 719,464 717,124 581,632 2,018,220 3,631 91,152 94,783 !§J,,.411 161,411 230,648 230,648 719,464 688,306 1,Zfil!.318 3,158,088 3,631 103,819 107,450 161,411 161,411 230,648 230,648 O.O'H, 0,0% 31.3% -9.8% 75,0'!{, 36,7% 2.4% 17.0% 16.5% 8.3'Ji, ,$ 8.3% $ 9.5% 9.5% S Status quo (28,818) Change in accounting ].168,686 Delayed orders 1,139,868 Status quo 12,667 Slight increase for premium 12,667 Status 9.uo Status.9.uo 12 EXHIBIT A City of Camas General Fund Expenditure Budget Summary for 2024 2021 2022 2023 Annual% 2024 2024 Annual% Difference in Actual Actual Change Projected Change Adopted Budget Readopt Bud Change 2024 Budgets Notes Legislative Salaries and Benefits $ 189,841 $ 237,851 25.3% $ 253,511 6.6% $ 275,087 $ 272,245 7.4% $ (2,842) New staffing adjustment Supplies and Services $ 67,270 $ 40,159 ·40.3% $ 13,261 -67,0% $ 18,474 $ 18,474 39.3% $ Increase In WCIA costs Total Legislative $ 257,111 $ 278,010 8.1% $ 266,772 -4 .0% $ 293,561 $ 290,719 9.0% $ 23,947 Judicial Sa laries and Benefits Supplies and Services Intergovernmental Total Judicial Executive Salaries and Benefits Supplies and Services lnter!l_overnmental Total Executive Finance Salaries and Benefits Supplies and Services lnter_g_overnmental Total Finance Legal $ $ $ $ $ $ $ $ $ $ $ $ 23~100 $ 15t355 $ 8~197 $ 471.652 $ 388,064 $ 228,465 $ $ 616,529 $ 1,131,902 $ 231,154 $ 65,791 $ 1,428,847 $ 217,394 165,847 84,120 467,361 337,876 571,610 909,486 1,454,829 509,882 75,042 2,039,753 -7 .1% $ 8.9% $ -1.3% $ -0.9% $ -12.9% $ 150.2% $ 47.5% $ 28.5% $ 120.6% $ 14.1% $ 42.8% $ 270,373 237,554 125,826 633,75 3 684,842 98,872 783,714 1,745,379 611,921 81,994 2,439,294 24.4% $ 43.2% $ 49.6% $ 35.6% $ 102.7% $ -82.7% $ $ -13.8% $ 20.0% $ 20 .0% $ 9.3% $ 19 .6% $ 250,971 $ 199,932 $ 105,778 $ 556,681 $ 723,892 $ 97,607 $ 23,282 $ 844,781 $ 1,918,944 $ 396,808 $ 87,040 $ 2,402,792 $ 267,593 218,522 105,778 591,893 713,363 103,625 23,282 840,270 1,962,538 516,983 87,040 2,566,561 -1.0% $ 16,622 Labor Agreement Increase -8.0% $ 18,590 Increase rent and CPI costs -15.9% $ County costs remain status quo -6.6% $ 35,212 4.2% S (10,529) New staffing adjustment 4.8% $ 6,018 WCiA Adjustment s Community Outreach 7.2% $ 56,556 12.4% $ 43,594 Fill va cant position, OT increase -15.5% $ 120,175 ERP PM contract costs 6.2% $ State Auditor costs 5.2% $ 127,267 Supplies and Services $ 199,493 $ 234,090 17.3% $ 264,850 13.1% $ 249,203 $ 274,203-3.5% S 25,000 Contract increase Total Le_g_al $ 199,493 $ 234,090 17.3% $ 264,850 13.1% $ 249,203 $ 274,203 3.5% $ 25,000 Human Resources Salaries and Benefits $ 175,872 $ 300,328 70.8% $ 337,785 12.5% $ 487,638 $ 488,763 44.7% $ 1,125 Benefit Adj Placeholder Supplies and Services $ 42,437 $ 137,079 223.0% $ 114,394 ·16.5% $ 147,543 $ 151,600 32.5% $ 4,057 WCIA Increase Total Human Resources $ 218,309 $ 437,407 100.4% $ 452,179 3.4% $ 635,181 $ 640,363 41.6% $ 5,182 Administrative Services ----··--------------·-··-·•-~-----------------------------·-----··-·---~-----------~--------·---~~------------ Salaries and Benefits $ 158,477 $ 200,705 26.6% $ 233,272 16.2% $ 422,393 $ 238,210 (184,183) Vacant position Supplies and Services $ 100,502 $ 233,084 131.9% $ 202,537 -13.1% $ 164,453 $ 164,453 Intergovernmental $ 38,318 $ 51,546 34.5% $ 52,307 1.5% $ 53,563 $ 53,563 2.4~ 2.1% $ -18.8% $ 'o $ Vo $ Total Administrative Services $ 297,297 $ 485,335 63 .2% $ 488,116 0.6% $ 640,409 $ 456,226 -6 .5~ ______ _ Law Enforcement ---------------------~------------~ ---· --------- Salaries and Benefits $ 4,719,630 $ 5,168,513 9.5% $ 5,543,988 7.3% $ 6,479,182 $ 6,303,324 13.7% $ (175,858) Hold on hiring new positions Supplies and Services $ 660,910 $ 871,889 31.9% $ 1,115,616 28.0% $ 1,120,595 $ 1,120,595 0.4% $ Equipment contracts Intergovernmental $ 277,014 $ 240,079 -13.3% $ 259,679 8.2% $ 260,726 $ 260,726 0.4% $ SWAT/CRESA Costs Ca ital $ 1,422 $ -100.0% $ $ $ $ Total Law Enforcement $ 5,658,976 $ 6,280,481 11.0% $ 6,919,283 10.2% $ 7,860,503 $ 7,684,645 11.1% $ 765,362 13 EXHIBIT A 2021 2022 2023 Annual% 2024 2024 Annual o/o Difference in Actual Actual Change Projected Change Adopted Budget Readopt Bud Change 2024 Budget.~ Notes Detention a nd Correction Salaries and Benefits Supplies and Services Intergovernmental Total Detention and Correction Information Services $ $ $ $ 92,641 $ 23,810 $ 164.167 $ 280,618 $ 94,125 55,589 174,435 324,149 1.6% $ 133.5% $ 6.3% $ 15.5% $ 104,180 65,416 132,068 301,664 10.7% $ 17.7% $ -24.3% $ -6.9% $ 80,870 $ 70,819 $ 218,051 $ 369,740 $ 105,724 70,819 178,051 354,594 1.5% $ 8.3% $ 34.8% $ 17.5%$ Salaries and Benefits $ S06,995 $ 672,501 32.6% $ 959,626 42.7% $ 1,218,176 $ 1,217,697 26.9% $ Supplies and Services $ 476,891 $ 469,970 -1.5% $ 773,573 64.6% $ 536,428 $ 536,428 -30.7% $ 24,854 Labor contract increases (40,000) Jail Costs 52,930 (479) Capital $ $ 350,924 100.0% $ $ 1,000,000 185.0% $ 1,000,000 Carry forward of 2023 projects Total Information Services $ 983,886 $ 1,142,471 16.1% $ 2,084,123 82.4% $ 1,754,604 $ 2,754,125 32.1% $ 670,002 Engine e ring Salaries and Benefits Supplies and Services Capital Total Engineering $ $ $ 1,466,861 $ 123,439 $ $ 1,590,300 $ 1,483,532 155,498 1,639,030 1.1% $ 26.0% $ $ 3.1% $ 1,857,076 195,340 31,000 2,083,416 25.2% $ 25 .6% $ 100.0% $ 27.1% $ 2,159,671 $ 183,935 $ $ 2,343,606 $ 2,118,830 183,935 2,302,765 14.1% $ -5.8% $ s 10.5% $ Community Development _________ ------------------------------- (40,841) Hold on hiri ng new positions 219,349 Salaries and Benefits 250,331 $ 253,900 1.4% $ 270,895 6.7% $ 511,216 $ 302,209 11 .6% $ (209,007) Reallocate position 5,530 $ 137,546 2387.3% $ 315,366 129.3% $ 136,433 $ 136,433 -56.7% $ ERP Costs 255,861 $ 391,446 53.0% $ 586,261 49.8% $ 647,649 $ 438,642 -25.2% $ (147,619) Planning Salaries and Benefits Supplies and Services lnterll.overnmental Total Planning $ $ $ $ 551,485 $ 162,353 $ 102,177 $ 816,015 $ 415,442 152,698 34,198 602,3 38 -24.7% $ -5.9% $ -66.5% $ -26.2% $ Animal Control · ----------·-··-------·----------------------------------·---------·-- 744,258 250,889 113,490 1,108,637 79.1% $ 64.3% $ 231.9% $ 84.1% $ 583,565 $ 784,426 $ 116,214 $ 1,484,205 $ 829,920 888,140 116,214 1,834,274 11.5% $ 254.0% $ 2.4% $ 65.5% $ Supplies and Services $ $ $ 189 $ 189 100.0% S 246,355 Reallocate position 103,714 Comp Plan 725,637 Intergovernmental $ 54,602 $ 111,289 103.8% $ 120,094 7.9% $ 104,926 $ 120,094 0 .0% $ 15,168 Contractadjustment Total Animal Control $ 54,602 $ 111,289 103.8% $ 120,094 7.9% $ 105,115 $ 120,283 0.2% $ 15,168 Parks and Recreation Salaries and Benefits $ 448,021 $ 453,8 96 1.3% $ 546,074 20.3% $ 750,277 $ 568,458 4.1 % $ (181,819) Hold on hiring new positions Supplies and Services $ 303,250 $ 396,669 30.8% $ 398,862 0.6% $ 572,129 $ 845,292 111.9% S 273,163 Parks Comp Plan Total Parks and Recreation $ 751,271 $ 850,565 13.2% $ 944,936 11.l % $ 1,3 22,406 $ 1,413,750 49.6% $ 468,814 Parks Maintenance Salaries and Benefits $ 790,070 $ 827,951 4.8% $ 887,864 7.2% $ 971,312 $ 933,290 5.1% $ (38,022) Hold on hiring new positions Supplies and Services $ 547,745 $ 803,034 46.6% $ 801,439 -0.2% $ 851,070 $ 874,076 9.1 o/o $ 23,006 Increase in supply costs Intergovernmental $ 5,280 $ 14,945 100.0% $ 10,669 -28.6% $ 10,925 $ 10,925 2.4% $ Capital $ 55,242 $ 34,282 -37.9% $ 352,449 928.1% $ 75,000 $ 75,000 -78.7% $ Total Parks Maintenance $ 1,398,337 $ 1,680,212 20.2% $ 2,052,421 22.2% $ 1,908,307 $ 1,893,291 -7.8% $ (15,016) 14 EXHIBIT A 2021 2022 2023 Annual% 2024 2024 Annual% Difference in Actual Actual Change Projected Change Adopted Budget Readopt Bud Change 2024 BudgeL'i Notes auiTilirig---------------- Salaries and Benefits $ 788,105 $ 800,776 1.6% $ 877,744 9.6% $ 954,612 $ 983,248 12.0% $ 28,636 Labor contract costs Supplies and Services $ 184,914 $ 109,887 -40.6% $ 105,784 -3.7% $ 373,425 $ 373,425 253.0% $ ERP contract costs Capital $ $ $ 31,000 $ 31,000 100.0% Vehicle Total Building_ $ 973,019 $ 910,663 -6.4% $ 983,528 8.0% $ 1,359,037 $ 1,387,673 41.1% $ Central Services Salaries and Benefits $ 152,580 $ 224,455 47.1 % $ 247,136 10.1 % $ 255,582 $ 275,769 U.6' ¼, $ 'o $ % $ f, $ Supplies and Services $ 172,542 $ 251,129 45.5% $ 252,634 0.6% $ 204,910 $ 265,102 4.91 Vehicle $ 35,240 100.0% $ 20,000 $ 20,000 -43.2 Total Central Services $ 325,122 $ 475,584 46.3% $ 535,010 12.5% $ 480,492 $ 560,871 4.8~ 404,145 Salaries and Benefits $ 1,168,888 $ 1,288,457 10.2% $ 1,421,216 10.3% $ 1,448,143 $ 1,476,908 3.9% $ 28,765 Reclasses and Restructure Supplies and Services $ 547,834 $ 451,998 -17.5% $ 512,533 13.4% $ 662,972 $ 653,980 27.6% $ (8,992) LowerWCIAcosts Capital $ 174,969 $ 183,390 4.8% $ 173,782 -5.2% $ 807,466 $ 807,466 364.6% $ learning Bee Hive & Facilitylmprov Total Library $ 1,891,691 $ 1,923,845 1.7% $ 2,107,531 9.5% $ 2,918,581 $ 2,938,354 39.4% $ 19,773 Support to Other Funds Transfers to Other Funds $ 6,578,427 $ 7,292,031 . 10.8% $ 10,107,524 38.6% $ 10,111,521 $ 10,355,021 2.4% $ 243,500 Firefighters, Street Preservation Total Support to Other Funds $ 6,578,427 $ 7,292,031 10.8% $ 10,107,524 38.6% $ 10,111,521 $ 10,355,021 2.4% $ 243,500 TOTAL GENERAL FUND $ 25,047,363 $ 28,475,546 13.7% $ 35,263,106 23.8% $ 38,288,374 $ 39,698,523 12.6% $ 1,410,149 15