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ORD 25-024
ORDINANCE NO. 25-024 AN ORDINANCE amending the City of Camas' 2025-2026 Budget Ordinance No. 22-028. WHEREAS, the City Council of the City of Camas approved Ordinance No. 24-020 and adopted a budget for the years 2025 and 2026; 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 2025-2026 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 2025-2026 budget; and WHEREAS, the financial activities in the following funds could not have been reasonably foreseen at the time of adopting the 2025-2026 budget, and WHEREAS, by Ordinance No. 20-011, the City of Camas established a Biennial Budget process pursuant to the provisions ofRCW 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, TIIEREFORE, BE IT ORDAINED BY OF CAMAS AS FOLLOWS: Section I CITY COUNCIL OF THE CITY 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 2026. ORDINANCE NO. 25-024 Section II Adoption. The 2025-2026 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, 2026, after its passage, approval, and its publication according to law. PASSED BY the Council and APPROVED by the Mayor this 1st day of December, 2025. SIGNE Clerk EXHIBIT A City of Camas ----------~ Prot...ctc-d tkglnn1ng fund !Olb !O!t, Pro•M1rd f ndinc < !ung-r tn Jund fund fla.l.tncr Rf-, ... n'""' Rr.1pproprt.1llon I und H..ILan<.. il.d.atK .. ----- General $ 14,047,385 $ 38,433,499 $ 41,718,105 $ 10,762,779 $ (3,284,606) City Street $ 1,670,091 $ 6,097,219 $ 6,471,887 $ 1,295,423 $ (374,668) Transportation Benefit District $ 1,442 $ 1,073,155 $ 1,070,000 $ 4,597 $ 3,155 Tree Fund $ 49r537 $ 1,470 $ $ 51,007 $ 1,470 CfW Fire and EMS $ 2,057,476 $ 18,322,661 $ 19,721,372 $ 658,765 $ (1,398,711) Lodging Tax $ 49,514 $ 39,900 $ 50,000 $ 39,414 $ (10,100) Cemetery $ 194,265 $ 301,497 $ 314,795 $ 180,967 $ (13,298) Unlimited G.O. Bond Debt Service $ 265,371 $ 2,057,370 $ 1,714,475 $ 608,266 $ 342,895 Limited G.O. Bond Debt Service $ $ 4,706,569 $ 4,706,569 $ $ Real Estate Excise Tax Capital $ 12,477,926 $ 2,991,778 $ 3,362,629 $ 12,107,075 $ (370,851) Park Impact Fee Capital $ 4,353,598 $ 2,351,846 $ 1,764,082 $ 4,941,362 $ 587,764 Transportation Impact Fee Capital $ 5,538,859 $ 3,432,741 $ 1,624,008 $ 7,347,592 $ 1,808,733 Fire Impact Fee $ 1,524,000 $ 859,683 $ $ 2,383,683 $ 859,683 SR 500 and Everett Capital Project Fund $ $ 1,200,000 $ 1,200,000 $ $ Lake and Sierra Capital Project Fund $ 3,020,000 $ 50,000 $ 3,000,000 $ 70,000 $ (2,950,000) Northshore Blvd Capital Project Fund $ 3,020,000 $ 50,000 $ 3,000,000 $ 70,000 $ (2,950,000) Facilities Capital Improvement Fund $ $ 4,168,000 $ 4,168,000 $ $ Legacy Lands Project Fund $ 17,052,567 $ 295,237 $ 2,540,296 $ 14,807,508 $ (2,245,059) Fire Station 41 Capital Project Fund $ 25,605,735 $ 750,000 $ 12,500,000 $ 13,855,735 $ (11, 750,000) Storm Water Utility $ 4,317,260 $ 3,308,549 $ 5,402,557 $ 2,223,252 $ (2,094,008) City Solid Waste $ 4,078,026 $ 3,767,988 $ 3,663,677 $ 4,182,337 $ 104,311 Water-Sewer $ 16,883,519 $ 30,928,570 $ 27,416,218 $ 20,395,871 $ 3,512,352 Water-Sewer Capital Projects $ $ 6,304,000 $ 6,304,000 $ $ 2019 Water Construction Projects $ 1,372,963 $ 2,127,037 $ 3,500,000 $ $ (1,372,963) Water-Sewer Capital Reserve $ 22,158,035 $ 6,122,815 $ 16,694,268 $ 11,586,582 $ (10,571,453) 2025 Water-Sewer Bond Projects $ 21,633,742 $ 642,668 $ 15,200,000 $ 7,076,410 $ (14,557,332) Water-Sewer Operations Center North Fund $ 1,100,000 $ 30,000 $ 1,000,000 $ 130,000 $ (970,000) Equipment Rental $ 3,056,442 $ 2,574,966 $ 4,152,932 $ 1,478,476 $ (1,577,966) Facilities Internal Service $ 534,734 $ 2,564,698 $ 2,834,180 $ 265,252 $ (269,482) IT Internal Service $ $ 100,000 $ 100,000 $ $ Firefighter's Pension $ 907,359 $ 19,018 $ 99,793 $ 826,584 $ (80,775) Retiree Medical $ 8,086 $ 174,913 $ 182,644 $ 355 $ (7,731) LEO FF 1 Disablity Board $ 266,049 $ 193,044 $ 382,032 $ 77,061 $ (188,988) Total City Budget 2026 $ 167,243,981 $ 146,040,891 $ 195,858,519 $ 117,426,353 $ (49,817,628) 11/26/2025 4 EXHIBIT A City of Camas 2026 Summary of Budgeted Revenues, Expenditures and Reserves Special Revenue Enterprise Internal Reserve General Fund Funds Debt Funds Capital Funds Funds Support Funds Funds 'Cota.I Estimated Beginning Fund Balance 1/1/2025 $ 14,047,385 $ 4,022,325 $ 265,371 $ 72,592,685 $ 71,543,545 $ 3,591,176 $ 1,181,494 $ 167,243,981 Taxes $ 25,070,366 $ 4,683,698 $ 2,057,370 $ 2,706,592 $ 34,518,026 Licenses and Permits $ 3,096,378 $ 303,187 $ 3,399,565 Intergovernmental $ 786,913 $ 2,078,943 $ 1,714,453 $ $ 4,580,309 Charges for Services $ 8,474,403 $ 7,735,723 $ 6,470,225 $ 31,548,847 $ 4,565,109 $ 58,794,307 Fines and Forfeitures $ 134,911 $ 15,733 $ 69,961 $ 220,605 Miscellaneous Revenue $ 860,528 $ 52,658 $ 1,604,468 $ 2,259,551 $ 574,555 $ 27,039 $ 5,378,799 Non-Revenues $ $ $ $ Transfers $ 10,000 $ 10,965,960 $ 4,706,569 $ 3,653,547 $ 19,353,268 $ 100,000 $ 359,936 $ 39,149,280 Total Revenue $ 38,433,499 $ 25,835,902 $ 6,763,939 $ 16,149,285 $ 53,231,627 $ 5,239,664 $ 386,975 $ 146,040,891 Total Available Resources $ 52,480,884 $ 29,858,227 $ 7,029,310 $ 88,741,970 $ 124,775,172 $ 8,830,840 $ 1,568,469 $ 313,284,872 Salaries and Benefits $ 20,259,866 $ 17,159,111 $ 6,115,736 $ 1,569,895 $ 564,676 $ 45,669,284 Supplies and Services $ 10,142,225 $ 5,627,337 $ 307,220 $ 13,962,713 $ 2,749,037 $ 3,500 $ 32,792,032 Capital $ 559,162 $ 3,349,582 $ 25,453,069 $ 33,825,525 $ 2,766,279 $ 65,953,617 Debt Service $ $ 6,421,044 $ $ 5,873,262 $ 12,294,306 Transfers $ 10,756,852 $ 1,492,024 $ 7,398,726 $ 19,403,484 $ 1,901 $ 96,293 $ 39,149,280 Total Expenditures $ 41,718,105 $ 27,628,054 $ 6,421,044 $ 33,159,015 $ 79,180,720 $ 7,087,112 $ 664,469 $ 195,858,519 Estimated Ending Fund Balance $ 10,762,779 $ 2,230,173 $ 608,266 $ 55,582,955 $ 45,594,452 $ 1,743,728 $ 904,000 $ 117,426,353 Total Expenditures and Reserve Balance $ 52,480,884 $ 29,858,227 $ 7,029,310 $ 88,741,970 $ 124,775,172 $ 8,830,840 $ 1,568,469 $ 313,284,872 11/26/2025 5 EXHIBIT A City of Camas Revenue Budget Summary for 2026 2024 2025 ZO:Z6 Annual% 2026 2026 Annual "la 2026 Rec Notes for 2026 Recommended over Adopted ActUal Projected Change Adopted Change Change Recommended Change Change ' '1:~flund , ~ , , , , ' Taxes $ 23,225,300 $ 24,045,768 3.5% $ 25,446,554 5.8% $ 1,400,786 $ 25,070,366 -1.5% $ (376,188) New Construction, Sales Tax increase (Adopted 3% Util Tax Vote) Licenses and Permits $ 2,199,286 $ 2,490,750 13.3% $ 2,544,261 2.1% $ 53,511 $ 3,096,378 21.7% $ 552,117 Increase in fees and Multi-Family construction growth Intergovernmental $ 948,469 $ 1,119,277 18.0% $ 785,112 -29.9% $ (334,165) $ 786,913 0.2% $ 1,801 Population growth Charges for Services $ 5.897,829 $ 6,997,125 18.6% $ 9,185,964 17.0% $ 1,188,839 $ 9,474,403 3.5% $ 288,439 Increase in fees at CPI and increase in construction Fmes and Forfeitures $ 132,016 s 137,600 4.2% $ 134,948 -1.9% $ (2,652) s 134,911 0.0% s (37) Flat rate in Court lines and fees Miscellaneous Revenue $ 904,065 $ 433,158 ·52.1% $ 697,209 61.0% $ 264,051 $ 860,528 23.4% $ 163.319 Higher interestrates, Opioid funding Transfers from other funds $ 3,100~12 $ 10,000 100.0% $ 101000 0.0% $ $ 10,000 0.0% $ ARPA funding: ended1 Lodgj!Jg: Tax for Hometown Holida~ Total General Fund $ 36,407,477 $ 35.233,678 -3.2% $ 37,904,048 7.3% $ 2,570.370 $ 38,433,499 1.7% $ 629,451 Speci:al Revenue Funds en~nfl ' ' K• i -•' ~ ~ j Intergovernmental Miscellaneous Revenue Transfers from other funds Total Street Fund Taxes Charges for Service Total TBD Fund Fmes and Forfeitures Miscellaneous Revenue Total Tree Fund Taxes Licenses and Permits Intergovernmental Charges for Services Fines and Forfeitures Miscellaneous Revenue Transfers from other funds Total C/W Fire and EMS Fund Taxes Miscellaneous Revenue Total Lodging Tax Fund Charges for Services Miscellaneous Revenue Transfers from other funds Total Cemetery Fund pebtFunrls $ 583,453 $ $ 14,732 $ $ 3,019,709 $ $ 3,617,894 $ $ $ $ $ $ $ 32,000 $ $ 530 $ $ 32,530 $ $ 2,608,553 $ $ 114,493 $ $ 463,300 $ $ 7,630,706 $ $ 18,072 $ $ 34,096 $ $ 5,735,980 $ s 16,605,200 $ $ 37,362 $ $ 1,852 $ $ 39,214 $ $ 79.903 $ $ 2,967 $ $ 200.000 $ $ 282,870 $ 515,944 39,560 6.014,009 6,569,513 521,970 129,472 651,442 1,214 1.214 3,719.074 135,058 740,228 8,050,513 21,501 18,782 5,720,267 18,405,423 34,253 2,949 37,202 85,239 3,386 zoo.ooo 288,625 ·11.6% $ 517,296 168.5% $ 11,581 99.2% $ 3,541,049 81.6% $ 4,069,925 100.0% $ 275,937 100.0% $ 311.163 100.0% s 587,100 ·100.0% $ 129.0% $ 357 -96.3% $ 357 42:6% $ 3,939.335 18.0% $ 243,512 59.8% $ 601,290 5.5% $ 7,367,419 19.0% $ 15,733 ·44.9% $ 34,387 -0.3% $ 5,897,364 10.8% $ 17,999,040 -8.3% $ 37,919 59.2% $ 1.981 ·5.1% $ 39,900 6.7% $ 98,133 14.1% $ 3,240 0.0% $ 200.000 2.0% $ 301,373 0.3% $ -70.7% $ ·41.1% $ -47.1% $ 140.3% $ -9.9% $ 0.0% $ -10.6% $ ·70.6% $ 3.2% $ 80.3% $ ·18.8% $ ·8.5% $ -26.8% $ 93.1% $ 3.1% $ ·2.2% s 10.7% $ -32.8% $ 73% $ 15.1% s -4.3% $ 0.0% $ 4.4% $ 1,352 $ 1,477,653 (27,979) $ 11,580 (2,472,961) $ 4,607,986 (2.499,588) $ 6,097.219 (246,033) $ 806,444 181,691 $ 266.711 (64,342) $ 1,073,155 (857) s 1.470 (857) $ 1,470 U0,261 $ 3,839,335 109,454 $ 303,187 (138,938) $ 601.290 (683,094) $ 7,370,755 (5,768) s 15,733 15,605 $ 34,387 177.D97 s 6,157,974 (406,383} $ 18,322,661 3,666 $ 37,919 (968) $ 1,981 2,698 $ 39,900 12,894 $ 98,257 (146) $ 3,240 $ zoo.ooo 12.748 $ 301,497 185.6% $ 0.0% $ 30.1% $ 49..8% $ 1923% $ ·143% $ 82..8% $ 0.0% $ 311.8% $ 311.8% $ 0.0% $ 24.5% $ 0.0% $ 0:0% $ 0.0% $ 0;0% $ 4.4% $ 1.8% $ 0.0% $ 300.0% $ 0.0% $ 0.1% $ 0.0% $ 0.0% $ 0.0% $ liimlmli GO 1tlemee Pilnd , Taxes s 21 $ 1,764,000 $ $ fl,764.000) s 2,057,370 $ Total Unlimited GO Debt Srv Fund $ 21 $ 1,764,000 $ $ (l,764,000} s 2,057,370 $ Transfers from other funds $ 4.288,293 $ 4,248,210 -0.9% $ 4,294,351 1.1% $ 46,141 $ 4.706,569 9.6% $ Total Debt Service Fund $ 4,288,293 $ 4,248.210 -0.9% $ 4,294,351 U% $ 46,141 $ 4,706,569 9.6% $ Capital Fonds 960,357 Federal grants for capital projects (1) Interest revenue stable 1,066,938 TBD funding. Bond funds[m 2025), TIF funding & GF Subsidy 2,027,294 530,507 Sales Tax Calculation is direct and not allocated (44,452) Jntitial estimates are lower than DOL count 486,(}55 1.113 Interest revenue stable 1,113 lncrease in new construction 59,675 Increase in fees and Multi· Family construction growth GEMT assumed at historical average rate 3,336 Washougal's share adjustment Adjusted for CPl and population No contnoutions anticipated 260,610 Camas General Fund transfers per ILA fonnula&Ambulance 323,621 Hotel and Vacation rentals Higher interest rates 124 Fee increases Interest revenue stable Transfer from General Fund 124 2,057370 Bond Levy not included in biennial budget adoption 2,057.370 412.218 Based on OS schedules and the 2025 L TGO Bonds 412..218 6 EXH1B1T A 2024 2025 2026 Annual% 2026 2026 Annual% 2026Rec Notesfor2026Recornmended overAdopted Attual Projected Chan e Ado ted than e Chan e Recommended Chan e Chan e eat#:IS tr:>:Gi!!i 'semt'al!utii ' ' ' ' ' JS ' ~ ' ' ' ' ' ' • • • ' Taxes Intergovernmental Miscellaneous Revenue Transfers from other funds Total Real Estate Excise Tax Fund Charges for Services Miscellaneous Revenue Total Park Impact Fee Fund Charges for Services Miscellaneous Revenue Total Transportation Impact Fee Fund Charges for Services Miscellaneous Revenue Total Fire Impact Fee Fund Intergovernmental Miscellaneous Revenue Debt Proceeds Transfers from other funds Total SRSOO and Everett $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Miscellaneous Revenue $ Debt Proceeds $ Tota Lake and Sierra Capital Fund $ Miscellaneous Revenue $ Debt Proceeds $ Total Northshore Blvd Capital Proj Fund $ Intergovernmental Transfers from other funds Total Facilities Capital Fund Intergovernmental Miscellaneous Revenue Total Legacy Lands Project Fund Miscellaneous Revenue Debt Proceeds Total Fire Station 41 Capital Fund Enterprise Funds $ $ $ $ $ $ $ $ $ 2.238,918 238,597 233,733 818,584 3,529,832 1,376,196 79,585 l,455,781 1,797tJ79 72,496 1,869,575 509,339 18,524 527,863 11,321 11,321 444,360 1,249,840 1,694,200 1,250,000 775,740 2,025,740 $ 2,627.759 $ 604,454 $ 275,542 $ 4,895,862 $ 8,403,617 $ 1,952.930 $ 117,562 $ 2,070,492 $ 2,484,310 $ 128,724 $ 2,613,034 $ 678,013 $ 31,711 $ 709,724 $ 475,000 $ $ $ 166,383 $ 641,383 s 35,417 $ 3.035,702 $ 3;071,119 $ 35,417 $ 3,035,702 $ 3,071,119 $ 15,959 $ 1,026,325 $ 1,042.284 $ $ 732,028 $ 732,028 $ 13,014 $ 26,471,108 $ 26,484,122 17.4% $ 153.3% $ 17.9% $ 498.1% $ 138.1% $ 41.9% $ 47.7% $ 42.2% $ 38.2% $ 77.6% $ 39.8% $ 33.1% $ 71.2% $ 34.5% $ 100.0% $ 0.0% $ 0.0% $ 1369.7% $ 5565.4% $ 100.0% $ 100.0% $ 100.0% $ 100.0% $ 100.0% $ 100.0% $ -96.4% $ ·17.9% $ -38.5% $ ·100.0% $ -5.6% $ -63.9% $ 100.0% $ 100.0% $ 100.0% $ 2,374,191 249,307 2,623,498 1,806,482 82,820 l,889,302 2,763,422 20,078 2,783,500 669,727 19.980 689,707 800,000 800.000 295,237 295,237 .:9.6% $ -100.0% $ ·9.5% $ ·100.0% $ ·68.8% $ -7.5% $ ·29.6% $ -8.8% $ 11.2% $ ·84.4% $ 6.5% $ -1.2% $ -37.0% $ ·2.8% $ ·100.0% $ 0.0% $ 100.0% $ ·100.0% $ 24.7% $ -100.0% $ ·100.0% $ ·100.0% $ -100.0% s ·100.0% $ -100.0% $ 0.0% $ -100.0% $ ·100.0% $ 0.0% $ ·59.7% $ -59.7% $ ~100.0% $ -100.0% s ·100.0% $ (253,568) $ 2,706,592 (604,454) $ {26,235) $ 285,186 (4,895,862) $ (5,780,119) $ 2.991,778 (146,448) $ 2,230,757 (34,742) $ 121,089 (181.190) $ 2,351,846 279,112 $ 3,412,447 (108.646} $ 20.294 170,466 $ 3,432,741 (8.286) $ 827,021 2,547 $ 32,662 (5,739) $ 859,683 (475,000) $ 1,006,453 $ 800,000 $ (166,383) $ 193;547 158,617 $ l,200,000 (35,417) $ 50,000 (3.035.702) (3,071,119) 50,-000 (35,417) $ 50.000 (3,035,702) $ (3,071,119) $ so.ooo $ 708,000 (1.026,325) $ 3,460,000 (1,026,325) $ 4,168,000 $ (436,791) $ 295.237 (436,791) $ 295,237 (13,014) $ 750,000 (26.471,108) $ (26,484,122) $ 750,000 14.0% $ 0.0% $ 14.4% $ 0.0% $ 14.0% $ 23.5% $ 46.2% $ 24.5% $ 23.5% $ 1.1% $ 23.3% $ 23.5% $ 63.5% $ 24.6% $ 100.0% $ 0.0% $ -100.-0% $ 100.0% $ 50.0% $ 100.0% $ 0.0% $ 100.0% $ 100.0% $ 0.0% $ 100.0% $ 0.0% $ 0.0% $ 0.0% $ 0.0% 0.0% $ 0.0% $ 100.0% $ 0.0% $ 100.0% $ 332,4-01 35,879 368,280 424,275 39,269 462.544 649,025 216 649.241 157,294 12,682 169,976 Improving real estate market in 2024 RCO Grant for Crown Park in 2025 Higher f'und balance with higher rates Transfer of bond proceeds for Crown Park in 2025 Increase in Park Impact Fees and permit activity Higher fund balance with higher rates lnaease in permit activity Interest rate increase Increase in pennit activity Higher interest rates and higher fund balance l,006,4S3 State Grant (800,000) Grant funding for planning with possible debt for construction 193,54 7 Transfer from Streets 400,000 50,000 Interest: earnings on proceeds 2025 LTGO Bond 50,000 so.ooo Interest earnings based on bond spenddown 2025 LTGO Bond 50,000 708,000 State Grant for Library 3,460,000 Transfers from REET and Bond Proceeds 4,168,000 Conservation Futures Funds Interest earnings based on changes in fund balance 7S0,000 Interest on bond procel!ds 2025 UTGO Bond 750,000 fllmfi'W" F:'fi ' ' ' :;. Intergovernmental $ 334,071 $ 1,521.SOO 3S5.4% $ -100.0% $ (1,S21,500) $ 0.0% State Grants Charges for Services $ 2,425,260 $ 2,821,987 16.4% $ 3,187,169 12.9% $ 365,182 $ 3,187,169 0.0% $ Rate Model increase 13.5%and increase in Population Miscellaneous Revenue $ 17,772 $ 36,521 105.5% $ 21,380 -4L5% $ (15,141) s 21,380 0.0% $ Status quo interest earnings Transfer from other funds $ 10,763 $ 100,000 829.1% $ ·100.0% $ (100,000) $ 100.000 0.0% $ 100,000 Transfer in from Sewer Total Storm Water Fund $ 2,787,866 $ 4,480,008 60.7% $ 3,208,549 -28.4% $ (1,171.459) $ 3,308,549 3.1% $ Charges for Services $ 3,479,843 $ 3,546,810 1.9% $ 3,752,420 S.8% 205,610 $ 3,706,416 -l.Z% $ (46,004) Rate Increase 2.5% + Population Miscellaneous Revenue $ S7,6S2 $ 82,308 42.8% $ 61,572 ·25.2% (Z0,736) $ 61,572 0.0% $ Stable interest earnings EXHIBIT A 2024-2025 2026 1\:tlnna1% 20Z6 2026 AJlnual% ZOZ6Rec NotesforZ026RecommendedoverAdopted Actual Projecteii Chan"e Ado ted Chan e Chan e Recommended Chan e Chan e Transfer from other funds $ 33,787 $ -100.0% $ 0.0% $ $ $ ARPA randing Total Solid Waste Fund $ 3,571,292 $ 3,629,118 1.6% $ 3,813,992 5.1% $ 184,874 $ 3.767,988 ·1.2% $ (46,004J 7 Charges for Services $ 17,847,120 $ 18.225,040 2.1% $ 20,052.934 10.0% $ 1,1127,894 $ 18,928,80$ ·S.6% $ (1.124,129) Water 6% annual increase and Sewer 3.25% annual incr. Fines and Forfeitures $ 190,462 $ 67,596 ·64.5% $ 208,877 209.0% s 141.281 $ 69,961 -66.5% $ (138,916) Late fee penalties Miscellaneoos Revenue $ 508,077 $ 898,361 76.8% $ 538,136 -40.1% $ (360,225) $ 929,804 72.8% $ 391,668 Accounting changes with facilities and interest higher Non-Revenues $ 386,415 $ 42.409 ·89.0% ·100.0% $ {42,409) 0.0% $ Insurance recoveries and timber sales Transferfrom otherfunds $ 66,907 $ 11.000.000 16340.7% $ 11,000.000 0.0% $ $ 11,000,000 0.0% $ Service Dev Ch~ for reE!!ir and r!lJ21acement l!rojects Total WaterLSewer Fund $ 18,998,981 $ 30.233,406 59.1% $ 31,799,947 5.2% $ $ 30,92.8,570 ·2.7% $ (871,3ZZJ Miscellaneous Revenue $ 321,789 $ 338.414 5.2% $ 177,769 -47.5% $ (160,645) $ 177,769 0.0% $ 2019 Revenue Bonds scheduled to be spentin biennium Transfer from other funds $ $ 0.0% $ $ 1,949,268 100.0% $ 1,949,268 Water-Sewer Capital Reserve Transfer Total 2019 Water Proi Construction $ 321,789 $ 338.414 5.2% $ 177,769 -47.5% $ (160,645) 2,127,037 0.0% $ 1.949.268 Charges for Services $ 4,145.205 $ 5,559,667 34.1% $ 3,515,379 -36.8% $ (2,044,288) $ 5,726.457 62.9% $ 2.211,078 Service Development Charges tied to construction Miscellaneous Revenue $ 377,536 $ 623,835 65.2% $ 396,358 -36.5% $ (227,477) s 396,358 0.0% $ Status quo interest earnings Total Water LSewer Cap. Reserve Fund $ 4',522,741 $ 6,183,502 36.7% $ 3,911,737 -36.7% $ (2,271,765) $ 6,122,815 56.5% $ 2,211,078 Miscellaneous Revenue $ $ 214,223 100.0% $ ·100.0% $ (214,223) $ 642,668 100.0% $ 642,668 Interest earnings tied to spenddown allocation Debt Proceeds $ $ 21,419,519 100.0% $ -100.0% $ (21,419,519) $ 0.0% $ 2025 Revenue Bond Total 2025 Water Proj Construction $ $ 21.633,742 100.0% $ -100.0% $ (21.633.7421 $ 642,668 100.0% $ 642,668 Miscellaneous Revenue $ $ 10,000 100.0% $ -100.0% $ (10.000) $ 30,000 100.0% $ 30,000 Interest earnings tied to spenddown allocation Debt Proceeds $ $ 1.000,000 100.0% $ -100.0% $ (1,000,000) $ 0.0% $ 20ZS Revenue Bond Total Water LSewer Ops North Fund $ $ 1.010,000 100.0% $ ·100.0% $ (1,010,000) $ 30,000 100.0% $ 30,000 Jnte.rnal Support Funds , mf nt !!,l m 0 " , • • y ' , • • , , y , , ,, Charges for Services Miscellaneous Revenue Non-Revenue Total Equipment Rental Fund Charges for Services Miscellaneous Revenue Total Facilities Rental Fund Transfer from other funds Total IT Rental Fund Reserve Funds $ 2,383,270 $ #,916 $ 220.020 2,648,206 $ $ $ $ $ $ 2.246,442 ·5.7% $ 2,528,411 $ 56,666 26.2% $ 46,555 $ 89.776 $ 2,392,884 -9.6% 2,574,966 $ $ $ $ 12.6% $ 281,969 $ 2,528,411 0.0% $ Updated ERR model ·17.8% $ (10,111) $ 46,555 0.0% $ Status quo interest earnings Sale of Capital Assets and Insurance Recovery 7.6% $ $ 0.0% $ 0.0% $ $ 100,000 l00.0% $ 100.000 0.0% $ $ 100,000 100.0% $ 100,000 ~$:1PMSl:1i1J\Pundl • , • t, ~ . x , • ' • Miscellaneous Revenue Total Firemen's Pension Fund Miscellaneous Revenue Transfers from other funds Total Retiree Medical Fund Miscellaneous Revenue $ $ $ $ $ $ 18.521 $ 18.521 $ 276 $ 160.847 $ 161,123 $ 7,739 $ 24.384 31.7% $ 19,018 24,384 31.7% $ 19.018 420 52.2% $ 282 169,943 5.7% $ 174,631 170.363 5.7% $ 174,913 8,753 13.1% $ 7,739 -22.0% $ (5,366) $ 19,018 0.0% $ Stable interest earnings -22.0% $ (5,366) $ 19,018 0.0% $ -32.9% $ (138) $ 282 0.0% $ Status quo interest earnings 2.8% $ 4,688 $ 174,631 0.0% $ IncreasingE!!rticipants 2.7% $ 4,688 $ 174,913 0.0% $ ·11.6% $ (1,014) $ 7,739 0.0% $ Higher interest rates EXHIBIT A 2024 2025 :ZOZ6 Annual% ZOZ6 2026 Annual% 20Z6Rec Notesfor2026RecommendedoverAdopted Actual Projected Chan e Ado ted Chan e Chan e Recommended Chan e Chan e Transfer from other funds $ 176,694 $ 181.493 2.7% $ 185.305 2.1% $ 3.812 .$ 185,305 0.0% $ Higher medical costs Total LEO FF 1 Disability Fund $ 184,433 $ 190,246 3.2% $ 193,044 1.5% $ 3,812 $ 193,044 0.0% $ EXHIBIT A City of Camas Budget Reappropriation Summary for 2026 2024 2025 2026 Annual'% 2026 ZOZ6 Annual% 2026 Rec Notes for 2026 Recommended overAdopted Actual Projected Change Adopted Chan)l:e Cha nee Recommended Change Change Df.il(F~a, ~ , Salaries and Benefits Supplies and Services Debt Capital Transfers to other funds Salaries and Benefits Supplies and Services Capital Transfers to other funds Total Street Fund Transfer to other funds Total TBD Fund Su lies and Services Total Tree Fund Salaries and Benefits Supplies and Services Capital Debt Payments Transfer to other funds Total C/W Fire and EMS Fund Supplies and Services Transfer to other funds Total Lodging Tax Fund Salaries and Benefits Supplies and Services Capital Principal Interest Total Unlimited GO Debt Srv Fund Supplies and Services Capital Transfers to other funds Total Real Estate Excise Tax Fund $ 991.491 $ 1,670,402 $ 311,348 $ 190.783 $ 3,164,024 $ 14,272,454 2,621,341 955,533 7,527 42.776 17,899,631 19,994 $ 19,994 $ lS0,455 $ 111,474 $ S0.499 $ 312,428 $ $ $ $ 256.754 $ 2,145,807 s 3,106,367 $ 5.508,928 $ $ $ $ $ $ s $ $ 12,831,440 2,416,426 435,645 71.203 15,754,714 20,000 10,000 30,000 127.466 1,165,000 333,628 1,498,628 30,136 5,644,326 674,691 6,349,153 $ 20,291,1'!-3 $ 8,9S7,S21 -10.1% -7.8% -54.4% -100.0% 66.5% $ -12.0% $ 0.0% $ 100.0% $ 50.0% $ ·15.3% 100.0% $ 100.0% $ 100.0% $ ·88.3% $ 163.0% $ ·78.3% $ 15.3% $ 14,630,991 2,814,554 150,000 43.617 17,639,162 40,000 10.000 50,000 147.493 151,114 301,993 650,000 1.875,81-4 2,827,807 34.0% 35.3% 14-.0% 16.5% ·65.6% 0.0% ·38.7% 12.0% 100.0% 0.0% 66.7% -100.0% ·100.0% ·100.0% $ s $ $ $ s $ s $ 5,146,838 $ 2.335,076 $ 1,799,551 398,128 (285,645) (27.586) $ 1..884,448 $ 20,000 $ $ 20,000 s 20,027 fl.165,000) $ (333,628) $ (1.498,628) s 902.1% $ 271,857 $ -88.5% $ (4,994,326) .$ 178.0% $ 1,201.123 $ ·55.5% $ p,521,346) $ 20,259,866 10.142.225 15,911,520 3,337,111 410.610 62,131 19,721.372 40,000 10.000 50,000 158,740 495.000 1.219,475 l,714,475 301,993 1,100,000 1,960,636 3,362,629 -0.2'% 13.2% 8.8% 18.6% 173.7% 0.0% 42.4% 11.8% 0.0% 0.0% 0.0% 7.6% 100.0% 100.0% 100.0% $ $ $ $ $ $ $ $ $ $ 0.0% $ 69.2% .t 4.5% $ ltl.9% $ (31,2771 Filled vacant positions, 3 new positions and part of the Facilities positions 1,184,704 Implemented Faalitie:s Rental Model Vehicle.$ and eQUipment for Police IT RR. Preservation, Streets, Cemetery. CWFD. Pensions 1,280,529 COLA and Benefit increases 522,557 Cost Increases, Facilities Rental Model 260,610 Brush Truck&Ambulance 18.514 Debt Semc:e,Rctiree Medical, IT RR 2,082,210 Camas Days, DCA advertisinJ: Hometown Holidays support 11.247 Status quo {15,983) lmplcmcnted Facilities Rental Model 20,924 Niche wan 16,188 495,000 2025 UTGO Bonds 1.219.475 202S UTGO Bonds 1,714,475 2015 LTGO Refunded and 2025 LTGO 2015 L TGO Refunded and 2025 L TGO En~eerin~ time billed for capitalization 450,000 Forest Home Park Im prov, ADA. Bike Park Desil?fl & Constr, Park & Trail Im prov 84,822 Transfer for Librarv Improvements and Debt Service 534,822 EXHIBIT A 2024 2025 2026 Annual % 2026 2026 Annual% 2026 Rec Notes for 2026 Recommended over Adopted Ac:rual Projected Ch:ini::e Adopted Chanl!e Chanl!e Recommended Chani::e Chan2e ~ ·1~attf!nP\md ~ " , , , ? • , Capital Transfers to other funds Transfers to other fUnds Total Fire Imeact Fee Fund Ca ital T Capita.I Debt Issuance Costs Total Lake and Sierra Cal! Proj Fund Capital Debt Total Northshore Blve Cae Proj Fund Capita.I Debt Total Facilities Caeital Project Fund Supplies and Services Capital Transfers to other funds Total Le~a!:X Lands Project Fund Capital Debt Total Fire Station 41 Capital Proj Fund Salaries and Benefits Su:pplles and Services Capital Debt Service Payments Transfers to other funds Total Storm Water Fund Salaries and Benefits Supplies and Services Transfers to other funds Total Solid Waste Fund Salaries and Benefits Supplies and Services Capital Debt Service Payments Transfers to other funds Total WaterLSewer Fund $ 3.172 $ $ 1.155,070 $ $ $ $ $ $ $ $ 2,330,097 $ 4~71 $ 2,334,%1! $ $ $ 483,277 $ $ 3,2731588 $ s 3,756.865 $ $ $ $ $ $ s $ 1.043,952 $ s l,3+4,061 $ $ 6,816 s $ 23,455 $ $ BS 964 $ $ 2.504.248 $ $ 803,747 $ $ 2,779,977 $ $ sooo $ 3,588,724 $ 4,297,122 $ $ 7,393,722 $ $ 4.424.278 $ $ 1,581,031 $ $ 2,777.376 $ $ 20,473,529 $ 693 541,883 35033 35,033 1,110,073 16,532 l,126.6()5 5,160 393,512 4,3+4,384 4,743,056 468,172 171,lOB 639.280 688,512 1,508,165 lBB,609 19,593 2.404,879 561,425 2.161,768 2,723,193 3,133,152 6,765,911 1,535,B# 2,2+6,6SB 5,2911777 18,973342 0.0% 100.0% 100.0% 100.0% 100.0% 100.0% ·52.4% 279.2% -51.7% 100.0% ·lB.6% 100.0% 26.3% 100.0% 100.0% 100.0% ·34.0% 12.2% 2667.2% ·16.5% -100.0% ·4.0% -30.1% -22.2% -100.0% ·24J.% ·27.1% ·B.5% -653% 42.1% 90.5% ·7.3% 0.0% 0.0% $ 0.0% $ 0.0% 0.0% $ 0.0% 100,000 ·91.0% 0.0% 100,000 ·91.1% $ -100.0% $ ·100.0% $ ·100.0% $ -100.0% s ·100.0% s ·100.0% $ -100.0% $ 983,142 42.9% $ 1,585,07+ 5.1% $ 175.000 -7.2% $ 56,530 100.0% $ 0.0% $ 2.799,746 16.4% $ 705,572 25.7% $ 2,962,528 37.0% 0.0% 3,668.100 34.7% $ 3,720,372 lB.7% $ B,649,075 27.9% $ 12.150,000 691.1% $ 4,319,813 923% $ 209.105 -96.1% $ 29,047,365 53.1% $ $ 3,000,000 $ $ (35,033] 3,000,000 $ 3,000,000 $ $ 3,000,000 $ r1.010,0131 $ 4,168,000 $ (16,532) $ [l.026,605l 4,168,000 (5,160) 5.227 (393,5121 35,069 (4,3+4~84) 2.soo,000 [4,743.056J 2,540.296 $ 468,172 12.SOO,OOO $ {171,108) s 297,064 $ 294,630 $ 1,046,2+6 $ 76,909 $ 1.642,663 $ [13,609) $ 2,671,S25 $ 36,937 $ 39,461 $ $ 2,662 $ 394,867 $ 5,402,557 $ 144,147 $ 700,556 $ B00,760 $ 2,961.220 s s 1.901 $ 944,907 $ 3,663,677 $ 587,220 $ 4,368,934 $ 1,883,164 $ 9,358,830 10.614,156 $ 5,150,000 2,073,155 $ 5,833,BOl (~083,672) $ 2,704,653 10,074,023 $ 27,416,218 100.0% $ 100.0% $ 100.0% 100.0% 4069.0% 0.0% 4068.0% 100.0% $ 0.0% $ 100.0% $ 100.0% s 100.0% 0.0% 100.0% 6.41)1, $ 3.6% $ 1426.6% $ -30.2% s 100.0% $ 93.0% $ -0.1% $ 0.0% $ 100.0% $ ·0.1% $ 17.4% $ B.2% $ -57.6% $ 35.0% $ 1199.7% $ ·5.6% $ East Lake Trall 149,363 Debt Service 3,000,000 Construction of Lake and EverettTraf!k Circle 3,000,000 3,000,000 Deslim work for North Shore Blvd 3,000.000 4,068,000 Library Improvements and major maintenance improvements +,065,000 5,227 Properties repair work 35,069 Legacy Lands Study completed 2,500,000 Move Faa1itles Bond Proceeds to Facilities Ca11ital Fund 2.540,296 12,500,000 Project Mana2'ement Spe:nddown Schedule 63,104 C01J\and l!enefltincreases 57.589 lntlation costs 2,496,525 Upper dams, Stonn Treatment desif!ll for 3 facilities, generator, Lower dam J?iltes [17,069) DebtService 2662 lTRR 2,602.811 (5,016) Staffin2 chan2es (1,309) Recydln2 adjustment 1901 .lTRR (4.423J 648,562 COLA and Benefits increases 709,755 Implementation of.Facilities Model, Inflation [7,000,0001 WWTP funded with revenue bonds (sep fundl 1,513,988 Debt Service Schedules 21496~ New ca12ital 11rojects £l,631,14ZJ EXHIBIT A 2024 2025 2026 Annual% 2026 2026 Annual% 2026 Rec Notes for 2026 Recommended ovl?l" Adopted Actual P.-oiected Change Adopted Change Change Recommended Change Change capital $ 4.214,0lZ 9,360,598 122.1% s 9,375,000 0.2% $ 14.402 6,304,000 ·32.8% $ (3,071,000) Projects moved to 20ZS Revenue Bond Projects Fund Total w LS eae1taI Proiects $ 4,214.012 9,360,598 122.1% $ 9,37S,OOO 0.2% s 14.402 6,304,000 ·32.8% $ [3,071.000) ower Prune Hill Reservoir Booster Station Capital $ 0.0% s 0.0% $ 15.200,000 160.0% $ 15,200,000 PFAS W!:II Mltif!!tion/Angelo Booster Stations Design/Crown Road Trans Main Total 2025 W /S Bond Projects $ 0.0% $ 0.0% $ 15.200.000 100.0% $ 15.200,000 Capital 0.0% $ 0;0% $ 1,000,000 100.0% $ l,{)00,000 PFAS Wen Mitigation/Angelo Booster Stations Design/Crown Road Trans Maln Total Northshore Ops Center Constructior $ 0.0% $ 0.0% $ 1,000.000 100.0% $ 1.000,000 Transfers to other funds $ $ 3.245,363 100.0% 11.200.000 245.1% 7,9S4,637 $ 16,694.268 100.0% $ 5,494.268 PFAS Well Mitigation/Angelo Booster Stations Design/Crown Road Trans Main Total WS Cap Reserve Fund $ $ 3.245.363 100.0% 11.200,000 245.1% 7,954,637 $ 16.694.268 100.0% $ 5,494.268 Internal Support Funds Wtn~--., s'0 if ' ' ~' lffi ," "~I Salaries and Benefits 714,316 580,928 -18.7% $ 642,069 10S% 61,140 $ 934,57S 45.6% 292,507 COLA, vacancies filled, Benefit increases Supplies and Services 814,038 622,486 -23.5% $ 840,954 35.1% 218,468 $ 730,177 -13.2% (110,777) Implementation of Faalities Model, TnRation Capital 701,754 1.537.105 119.0% $ 1,485,000 -3.4% (52,lOS) $ 2.486,279 67.4% 1,001,279 Replacement Schedule Transfers to other funds $ 1901 1901 11'RRfund Total Egupment Rental Fund 2,230,108 2,740,S19 22.9% s 2,968,022 8.3% $ 227,503 $ 4,152,932 39.9% 1,184,910 Salaries and Benefits 232,691 100.0% -100.0% (232,6911 $ 635,320 100.0% $ 635,320 Hiring two ma.Int specialist. one Sr ASA and upirrade two positions Supplies and Services 1,242.135 100.0% ·100.0% f1,242,13S) $ 2,018,860 100.0% $ 2.018,860 Full yr of Facilities Model Capital $ 180,000 100.0% $ 180.000 Two vehldes for 2 new maint specialists Total Facilities Rental Fund s 1,474,826 100.0% -lOo.-0% {1,474,826) $ 2,834,180 100.0% $ 2,834,180 capital New Phone System Total IT Rental Fund Professional Services [296) ACFR actuarial expense Transfers to other funds increase In pension costs Total Flrefighters's Pension Fund (296) Sal and Benefits Total Retiree Medical Fund Salary and Benefits $ 286.452 ZS0.420 -12.6% $ 299.225 100.0% 48,805 $ 382,032 27.7% $ 92,807 Number of active participants levels increases and healthcare increases Total LEOFF 1 Disability Fund $ 296,452 250,420 •lZ.6% $ 299,225 100.0% 48,805 $ 382,032 27.7% $ 82,807 EXHIBIT A City of Camas General Fund Expenditure Budget Summary for 2026 2024 2025 2026 Annual % 2026 2026 Annual % 2026 Rec Actl.lal Projected Change Adopted Change Change Recommended Change Change Notes for2026 Recommended over Adopted ~-I ' Salaries and Benefits $ 257,153 $ 243,543 ·5.3% $ 291.005 19.5% $ 47,462 $ 360,423 23.9% $ 69,418 Back to fully staff Su22lies and Services $ 13,536 $ 16,022 18.4% $ 20,634 28.8% $ 4,612 $ 24.373 18.1% $ 3,739 Facilities rental rates and advertising costs Total Legislative $ 270,689 $ 259,565 -4.1% $ 311,639 20.1% $ 52,074 $ 384,796 23.5% $ 73,157 Salaries and Benefits $ 274,930 $ 232,793 -15.3% $ 285,241 22.5% $ 52,448 $ 303,559 6.4% $ 18,318 Status quo staffing SUE[!lies and Services $ 280,565 $ 164,360 -41.4% $ 376,274 128.9% $ 211,914 $ 418,905 11.3% $ 42,631 Increase in Clark County costs Total Judicial 555,495 $ 397,153 -28.5% $ 661,515 66.6% $ 264,362 $ 722,464 9.2% $ 60,949 Salaries and Benefits $ 686,444 $ 584,ltll -14.9% $ 765,868 3L1% $ 181,767 $ 808,435 5.6% $ 42,567 Back to fully staffed S~[!lies and Services $ 421,708 $ 381,165 -9.6% $ 265,702 -30.3% $ (115,463) $ 362,456 36.4% $ 96,754 Strategic Plan completed, Implementation costs Total Executive $ 1,108,152 $ 965,266 -12.9% $ 1,031,570 6.9% $ 66,304 $ 1,170,891 13.5% $ 139,321 Salaries and Benefits $ 1,788,761 $ 1,495,754 ·16.4% $ 2,032,418 35.9% $ 536,664 $ 1,930,910 -5.0% $ (101,508} Fully staffed -lower benefit costs Supplies and Services $ 490,537 $ 658,814 34.3% $ 594,596 -9.7% $ (64,218) $ 746,708 25.6% $ 152,112 ERP contract costs Intergovernmental $ 30,479 $ 36,064 18.3% $ -100.0% $ (36,064) $ 0.0% $ Taxes and Assessments $ 10,156 $ 102,429 908.6% $ 447,761 337.1% $ 345,332 $ 444,252 -0.8% $ (3,509) State Excise Tax adjusted Total Finance $ 2,319,933 $ 2,293,061 -1.2% $ 3,074,775 34.1% $ 781,714 $ 3,121,870 1.5% $ 47,095 Su22lies and Services $ 236,967 $ 209,426 ·11.6% $ 345,550 65.0% $ 136,124 $ 343,021 -0.7% $ (2,529) Inflationary change Total Legal $ 236,967 $ 209,426 ·11.6% $ 345,550 65.0% $ 136,124 $ 343,021 -0.7% $ (2,529) SalariesandBenefits $ 390,955 $ 321,120 -17.9% $ 380,412 18.5% $ 59,292 $ 404,033 6.2% $ 23,621 Statusquostaffing _s_u_p[!~li-·es_an_d_S_e_rv_i_ces ______ s ____ 7_5 ..... 1_7_0 __ s ___ 6_6 .... ,6_3_7 ___ -1_1_.4.-o/c-..o_....S ____ B4_...,7_1_1 ___ 2_7_.1_% ___ s __ 1_8 .... 0_7_4 __ s ___ 10_4_,7_1_7 ___ 2_3_.6 .... % ___ $ ___ 2_0 .... ,0_0_6 ERPcosts,Faci1itiesrentalcosts Total Human Resources $ 466,125 $ 387,757 ·16.8% $ 465,123 20.0% $ 77,366 $ 508,750 9.4% $ 43,627 Salaries and Benefits $ 219,106 $ 204,790 -6.5% $ 256,219 25.1% $ 51,429 $ 269,524 5.2% $ 13,305 Fully staffed Supplies and Services $ 228,300 $ 177,724 ·22.2% $ 223,217 25.6% $ 45,493 $ 299,396 34.1% $ 76,179 Facilities Rental, Equipment Rental .,..ln_t_er.,..g._o...,.ve_rnm __ e_ntal __ ...,.... ___ -"$----1-5""',9;..;2;.;0'--..;.$ _______ -l_O_o..;..O'""o/c..;.o_.;.$ ____ ..;.8,~3.;;.5;;;.2 __ .;;;.10.;;..;0;.;..0.;;..;%;.;.....;.$ __ ...;8;.:.,3.;;..;5;.;2;.......;.$ ____ 8;.:.,2;;.;8;;..;6;.._ __ -..;.0..;..8"""%"--'$,...----('-6-'-6) Clark County costs for Elections Total Administrative Services $ 463,326 $ 382,514 -17.4% $ 487,788 27.5% 105,274 $ 577,206 18.3% $ 89,418 Salaries and Benefits $ 5,967,726 $ 5,228,356 -12.4% $ 6,893,650 31.9% $ 1,665,294 $ 6,721,913 ·2.5% $ (171,737) Three new positions Supplies and Services $ 1,522,892 $ 1,286,489 ·15.5% $ 1,335,083 3.8% $ 48,594 $ 1,743,861 30.6% $ 408,ns Supplies,training and equipmentfornew hires Intergovernmental $ 262,549 100.0% $ 351,801 34.0% $ 89,252 $ 268,062 -23.8% $ (83,739) SWAT/CRESA/Corrections Costs CaJ!ital $ $ 173,096 100.0% $ 100.0% $ (173,096) $ 335,346 ·100.0% $ 335,346 Replacement radios/Vehicles Total Law Enforcement $ 7,490,618 $ 6,950,490 -7.2% $ 8,580,534 23.5% $ 1,630,044 $ 9,069,182 5.7% $ 488,648 12 SalariesandBenefits $ 84,678 $ 85,533 1.0% $ 112,825 31.9% $ 27,292 $ 179,232 58.9% $ 66,407 fullystaffedln2025 Supplies and Services $ 176,511 $ 102,243 -42.1% $ 74,794 -26.8% $ (27,449) $ 161,378 115.8% $ 86,584 facilities Rental, Equipment rental ..,.ln_t_e..,.rg._o_v_ern_m_e_ntal ______ __;S ___ _,;;;13;;.4;.:.,4..;.1;;.;1;.......;.$ ___ 9;.:.,2;;;.8;;;.;2;;.._ __ -9;;..;3;;.;..1;;;.%;.;.....;.$ ___ ...;2;;;.;6;.;;8;:.;,0;.;;6..;.4 _ _..;:2..;.7;;;.88;;;.; . .;;..0%.:..:.......;.$ _ _..;:2.;;..58;;;:,..:...78;;;.;2;;.._..;.$ _______ ....;;0.;.;.0..;.%.;....;$..._ _ _,(;;;.268~,0-64..;.:...l Jail costs moved to Police Total Detention and Correction $ 395,600 $ 197,058 -50.2% $ 455,683 131.2% $ 258,625 $ 340,610 ·25.3% $ (115,073) 11/26/2025 EXHIBIT A 2024 2{125 2026 Annual % 2026 2026 Annual % 2026 Rec Actual Projected Change Adopted Change Change Recommended Change Change Notes for2026 Recommended over Adopted Salaries and Benefits $ 1,126,923 $ 998,705 -11.4% $ 1,179,767 18.1% $ 181,062 $ 1,321,423 12.0% s 141,656 Fully staffed Supplies and Services $ 971,238 $ 550,132 -43.4% $ 691,916 25.8% $ 141,784 $ 791,036 14.3% $ 99,120 Contract increases Caf!il:al $ 152 $ 100.0% $ 100.0% $ $ IT capital moved to IT R&R Total Information Services $ 2;098,313 $ 1,548,S37 -26.2% $ 1,871,683 20.8% $ 322,846 $ 2,112,459 12.9% $ 240,776 Salariesand Benefits $ 1,915,782 $ 1,660,465 -13.3% $ 2,299,847 38.5% $ 639,382 $ 2,291,210 -0.4% $ (8,637) Fiii vacant position Supplies and Services $ 169,378 $ 213,594 26.1% $ 253,374 18.6% $ 39,780 $ 293,421 15.8% $ 40,047 Inflation costs CaJ?it:al $ 35,080 $ $ $ $ $ Total Engineering $ 2,120,240 $ 1,874,059 -11.6% $ 2,553,221 36.2% $ 679,162 $ 2,584,631 1.2% $ 31,410 Salaries and Benefits $ 288,026 $ 259,571 -9.9% $ 327,252 26.1% $ 67,681 $ 350,917 7.2% s 23,665 Personnel costs increases Supplies and Services $ 175,389 $ 228,939 30.5% $ 285,483 24.7% $ 56,544 $ 397,916 39.4% $ 112,433 ERP Costs, Comp Plan, Facilities Rental costs: eaeitaI $ 31.388 -100.0% Total Community Development $ 494,803 $ 488,510 -1.3% $ 612,735 25.4% $ 124,225 $ 748,833 22.2% $ 136,098 Salaries and Benefits $ 764,455 $ 663,759 -13.2% $ 894,411 34.7% $ 230,652 $ 055,263 -4:4% $ (39,148) Fully staffed SUJ:!J?liesand Services $ 719,811 $ 414,279 -42.4% $ 322,043 ·22.3% $ {92,236J $ 562,824 74.8% $ 240,781 Comp Plan completion, Northshore, annexations Total Planning $ 1,484,266 $ 1,078,038 -27.4% $ 1,216,454 12.8% $ 138,416 $ 1,418,087 16.6% $ 201,633 Supplies and Services $ $ $ 198 100.0% $ 198 $ 197 -0.5% s (1) Oogtags Intergovernmental $ 64,977 $ 166,286 155.9% $ 146,469 -11.9% $ (19,812) $ 168,448 15.0% $ 21,979 New Humane Soc Contract Total Animal Control $ 64,977 $ 166,286 155.9% $ 146,667 ·11.0% $ (19,619) $ 168,645 15.0% $ 21,978 Salaries and Benefits $ 510,515 $ 340,023 ·33.4% $ 600,438 76.6% $ 260,415 $ 609,719 1.5% $ 9,281 Fully Staffed SUJ:!J?lies and Services $ 671,617 $ 176,639 ·73.7% $ 514,995 191.6% $ 338,356 $ 666,575 29.4% s 151,580 Faclfities Rental costs Total Parks and Recreation $ 1,182,132 $ 516,662 -56.3% $ 1,115,433 115.9% $ 598,771 $ 1,276,294 14.4% s 160,861 Salaries and Benefits $ 908,688 $ 853,832 -6.0% $ 1,013,611 18.7% $ 159,779 $ 1,059,098 4.5% $ 45,487 Status quo staffmg Supplies and Services $ 1,055,815 $ 862,693 -18.3% $ 1,082,032 25.4% $ 219,339 $ 1,103,841 2.0% $ 21,809 Status quo Caf:!ital $ 122,148 $ -100.0% $ 0.0% $ $ 75,000 100.0% $ 15,000 Field drainage, restrooms,dugouts Total Parks Maintenance $ 2,086,651 $ 1,716,525 -17.7% $ 2,095,643 22.1% $ 379,118 $ 2,237,939 6.8% $ 142,296 13 11/2£,/2025 EXHIBIT A 2024 2025 2026 A.nnllal % 2026 2026 Annual% 2026 Rec Actual Projected Change Adopted Change Change Recommended Change Change Notes for 2026 Recommended overAtfopted Salaries and Benefits $ 835,323 $ 714,690 -14.4% $ 1,062,398 48.7% $ 347,708 $ 1,007,019 -5.2% $ (55,379) Status quo staffing SUJ:!J:!lies and Services $ 179,7Z2 $ 281,152 56.4% $ 106,682 ·62.1% $ (174,470l $ 316,515 196.7% s 209,833 Credit Card fees Total Building $ 1,015,045 $ 995,842 -1.9% $ 1,169,080 17.4% $ 173,238 $ 1,323,534 13.2% $ 154,454 Salaries and Benefits $ 262,398 $ -100.0% $ 298,450 100.0% $ 298,450 $ -100.0% $ (298,450) Department mo11ed to Facilities Rental Fund SuEElies and Services $ 307,434 $ ·100.0% $ 316,485 100.0% $ 316,485 $ -100.0% $ (316,485) Department moved to Facilities Rental Fund Total Central Services $ 569,832 $ -100.0% $ 614,935 100.0% $ 614,935 $ ·100.0% $ {614,935} Salaries and Benefits $ 1,513,593 $ 1,257,271 -16.9% $ 1,597,493 27.1% $ 340,222 $ 1,787,189 11.9% $ 189,696 Funvstafmd Supplies and Silrvices $ 613,495 $ 300.873 -51.0% $ 841,146 179.6% $ 540.273 $ 916,036 8.9% $ 74,890 Facilities Rental fee CaJ:!ital $ 129,610 $ 85,512 -34.0% $ 149,991 75.4% $ 64,479 $ 148,816 ·0.8% $ (1,175) Status quo capital Total Library .$ 2,256,698 $ 1,643,656 ~272% $ 2,588,630 57.5% .$ 944,974 $ 2,852,041 10.2% .$ 263,411 Transfers to Other Funds $ 9,109,091 $ 8,735,934 -4.1% $ 9,838,734 12.6% $ 1;102,8{)0 $ 10,756,852 9.3% $ 918r118 Ambulance, Stn!et Preservation Total Support to Other Funds s 9,109,091 $ 8,735,934 -4.1% $ 9,838,734 12.6% $ 1,102,800 $ 10,756,852 9.3% $ 918,118 14 11/26/2025 City of Camas-2026 Revenue Budget , , " '; ' , 1 1 ' tlcinse1' 'foTl!t-\ :olarges , , ~' ' ' S~glrining ' '»< ",', }', & goVel'Hmenta1 ' For , Ffou& MlsC. lilnaticfng tnt:etfonil l11niJ '' ' ' ~~'i"l,~ , f'eiU:I , 'l\'ffi!! :ilenlll, Rl!venue:, t S:l!rvfcg , , Foifellli , Rette!l'trl!i, ~es Ttanl¥~ Balance :total General Government Operations General Fund $ 2S,070,366 $ 3,096,378 $ 786,913 $ 8,474,~3 134,911 $ 860,528 $ 10,000 $ 14,047,385 $ 52,480,8!14 Special Revenue Street Fund 1,477,653 11,580 4,607,986 1,670,091 7,767,310 Transportation Benefit District 806,444 266,711 1,442 1,074,597 Tree Fund 1,470 49,537 51,007 camas/Washougal Fire and EMS 3,839,335 303,187 601,290 7,370,755 15,733 34,387 6,157,974 2,057,476 20,380,137 Lodging Tax 37,919 1,981 49,514 89,414 Cemetery 98,257 3,240 200,000 194,265 495,762 Sub Total 4,683,698 303,187 2,078,943 7,735,723 15,733 52,658 10,965,960 4,022,32S -2.9,858,227 Debt Service U niimited G.O. Bond Debt Service 2,057,370 265,371 2,322,741 Limited G.O. Bond Debt Service 4,706,569 4,706,569 Sub Total 2,057,370 4,706,569 265,371 7,02.9,310 Capital Projects Real Estate Excise Tax capital 2,706,592 285,186 12,477,926 15,469,704 Park Impact Fee capital 2,230,757 121,089 4,353,598 6,705,444 Transportation Impact Fee capital 3,412,447 20,294 5,538,859 8,971,600 Fire Impact Fee 827,021 32,662 1,524,000 2,383,683 SRSOO and Everett Project 1,006,453 193,547 1,200,000 Lake and Sierra Intersection 50,000 3,020,000 3,070,000 Northshore Blvd capital Projects Fund 50,000 3,020,000 3,070,000 Facilities capital Fund 708,000 3,460,000 4,168,000 Legacy Lands Project 295,237 17,052,567 17,347,804 Are Station 41 capital Project Fund 750,000 25,605,735 26,355,735 Sub Total 2,.706,592 1,.714,453 6,470,225 1,604,468 3,653,547 72,592,685 88,741,970 Enterprise Storm Water Utility 3,187,169 21,380 100,000 4,317,260 7,625,809 City Solid Waste 3,706,416 61,572 4,078,026 7,846,014 Water-Sewer 18,928,805 69,961 929,804 11,000,000 16,883,519 47,812,089 Water-Sewer capital Projects 6,304,000 6,304,000 2019 Water Construction Projects 177,769 1,949,268 1,372,963 3,500,000 2025 Water/Sewer Construction Proj 642,668 21,633,742 22,276,410 Water/Sewer Ops Center Prcjec:t 30,000 1,100,000 1,130,000 Water-Sewer capital Reserve 5,726,457 396,358 22,158,035 28,280,850 Sub Total 31,548,847 69,961 2,259,551 19,353,268 71,543,545 124,775,172 Internal Support Equipment Rental 2,528,411 46,555 3,056,442 S,631,408 Facilities Rental 2,036,698 528,000 534,734 3,099,432 IT Rental 100,000 Sub Total 4,565,109 574,SSS 100,000 3,591,176 Pensions Firefighters Pension 19,018 907,359 926,377 Retiree Medical 282 174,631 8,086 182,999 LEOFF 1 Oisabllty Board 7,739 185,305 266,049 459,093 Sub Total 27,039 359,936 1,181,494 1,568,469 Total $ 34,518,026 $ 3,399,565 4,580,309 $ ~ $ $ $ $ 167,243,981 $ 15 Oty of Camas 2026 Expenditure Budget " ,' fittl!r• EnifirtJ j Sl!lllTi!!~ & l'!!~onnel t:ftfi@i'Sl!i'Vlel!~ Bl'~nbil Jnterfifnl:l thiflt capital Fund ", 1 i Fund Wii~ Belleflt$ $~lies ~tit.I~ !et11!t1Bltlllles tmnsferr; ~lee Outt11y Tom Balance General Gavemment Operations General Fund 14,810,846 $ 5,449,020 $ 593,901 $ 9,548,324 $ $ 10,756,852 $ -$ 559,162 $ 41,718,105 $ 10,162,n9 Special Revenue Street Fund n1,s81 317,270 219,347 l,895,748 349,893 2,918,048 6,471,887 1,295,423 Transportation Benefit District 1,070,000 l,070,000 4,597 Tree Fund 51,007 Camas/Washougal Fire and EMS 11,959,917 3,951,603 445,098 2,892,013 62,131 410,610 19,721,372 658,765 Lodging Ta" 40,000 10,000 50,000 39,414 Cemetery 97,803 60,937 14,250 120,881 20,924 314,795 180,967 5ubTotal U,829,301 4,329,810 678,695 4,948,642 1,492,024 3,349,582 27,628,054 2,230,173 Debt Service Unf!mited G.O. Bond Debt Service 1,714,475 1,714,475 600,266 Umited G.O. Bond Debt Service 4,706,569 4,706,569 Sub Total 6,421,044 6,421,044 608,266 tapltal Projects Real Estate Excise Tal< Capital 301,993 1,960,636 1,100,000 3,362,629 12,107,075 Park Impact Fee Capital l,314,082 450,000 l,764,082 4,941,362 Transportation Impact Fee Capital l,624,008 1,624,008 7,347,592 Fire Impact Fee 2,383,683 SRSOO and Everett Project l,200,000 l,200,000 Lake and Sierra Intersection 3,000,000 3,000,000 70,000 Northshore Blvd Capital Projects Fund 3,000,000 3,000,000 70,000 Facilities Capital Fund 4,168,000 4,168,000 Legacy Lands Project 5,227 2,500,000 35,069 2,540,296 14,807,508 Fire Station 41 Capital Project Fund 12,S00,000 12,500,000 13,855,735 Sub Total 307,220 7,398,726 25,453,069 33,159,015 55,582,955 Enterprise Stonn Water Utility 712,020 334,226 97,076 1,545,587 2,662 39,461 2,671,525 5,402,557 2,223,252 City Solid Waste 487,871 212,685 175,705 2,785,515 1,901 3,663,677 4).82.337 Water-Sewer 3,104,941 1,263,993 l,728,496 6,924,799 705,535 2,704,653 5,833,801 5,150,000 27,416,218 20,395,871 Water-Sewer Capita! Projects 6,304,000 6,304,000 2019 Water Construction ~rojects 3,500,000 3,500,000 2025 Water/Sewer Construction ProJ 15,200,000 15,200,000 7,076,410 Water/Sewer Ops Center Project l,000,000 1,000,000 130,000 Water-Sewer Capital Reserve 16,694,268 16,694,268 ll,586,582 SubTatal 4,304,83Z 1,810,904 2,001,Z77 11,255,901 705,535 19,403,484 5,873,262 33,825,525 79,180,720 45,S94,45Z Internal Support Equipment Rental 646,008 288,567 82,145 648,032 l,901 2,486,279 4,152,932 1,478,476 Facilities RR 493,428 141,892 97,653 l,921,207 180,000 2,834,180 265,252 IT Rental 100,000 1,139,436 430,4S9 119,798 2,569,239 1.901 2,766,279 1,743,ns Reserves Flrefighter's Pension 7,296 192,586 199,882 826,584 Retiree Medical 365,288 365,288 355 LEOFF 1 Disablity Board 681,257 681,257 77,061 5ubTotal 1,053,841 192,586 1,246,427 904,000 Total 12,932,142 26,708,119 39,245,573 65,673,617 117,083,685 16