ORD 20-009ORDINANCE NO. 20-009
AN ORDINANCE amending the City of Camas' 2020 Budget
Ordinance No. 19-019
WHEREAS, the City Council of the City of Camas approved Ordinance No. 19-019 and
readopted a budget for fiscal year 2020; 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 will receive additional revenues that were not anticipated at the time of
adopting the budget for 2020; 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; and
WHEREAS, the City desires to undertake activities which were not foreseen at the time of
adopting the 2020 budget; and
WHEREAS, the financial activities in the following funds could not have been reasonably
foreseen at the time of adopting the 2020 budget.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
CAMAS AS FOLLOWS:
Section I
Budget Amendment: The City of Camas' 2020 Budget as adopted in Ordinance No. 19-019
is amended as follows:
1. Modify the 2020 Budget for PWTF debt payments with 2020 draws, debt service for the
2020 LTGO bonds, and reduce debt payments for defeased debt.
2. Modify the 2020 Budget for the 2020 LTGO bond issue.
3. Modify the 2020 Budget to move excess funds from the Larkspur project to NW 3gth Avenue
Phase 3 project.
4. Modify the 2020 Budget to transfer SDC revenue to fund Water/Sewer debt service
payments.
5. Modify the 2020 Budget to fund design work for stormwater and road repairs to Ostenson
Canyon Road.
6. Modify the 2020 Budget to fund design work for Parker Estates Stormwater repairs.
ORDINANCE NO. 20-009
7. Modify the 2020 Budget to reallocate certain sewer capital projects to be funded with the
remaining 2015 Revenue Bond proceeds.
8. Supplement the 2020 Budget for unanticipated increase in recycling costs.
9 . Supplement the 2020 Budget for funding fleet software.
10. Supplement the 2020 Budget for increase costs in replacing five vehicles in the City's fleet.
11. Supplement the 2020 Budget to prepay a real estate contract to save the City from interest
expense.
12. Supplement the 2020 Budget to fund CWFD Impact Fee and Capital Improvement Plan
contract.
Section II
Budget Amendment -Effect on Fund Revenues and Expenses: The foregoing increases
affect the City funds as shown on Attachment A.
Section III
Effective Date. This ordinance shall take force and be in effect five days from and after its
publication according to law.
PASSED BY the Council and APPROVED by th Mayor this 7th d y ofDecem r, 2020.
City Attorney
Attachment A
2020 Budget Amendment -Fu nd Summary
Budget Budget Am endment Am end e d
Beg Fund Balance Revenues (1) -
Budget
Expenses (1)
Estimated
End Fund Balance Revenues Expenses Fund Balance Note: Budget Packages ... :......,....,.,. ,_};..'~. ~· ...
General $
Streets $
Tree Fund $
Camas/Washougal Fire & EMS $
Cemetery $
CaQ!lal/E!!!§:P~nd>
Unlimited GO Debt Service $
Limited GO Debt Service· $
REET $
Park Impact Fe e $
Transportation Impact Fee $
Fire Impact Fee $
NW 38th Ave Ph a se 3 $
Brady Road Construction $
Larkspur Construction $
Lega cy Land s· $
Lake and Everett $
Facitllies Capital Fund $
Storm Wa ter $
Solid Waste $
Water /Se we r $
W /S Capital Projects $
North Shore Construction Project $
Wate r Ca pital Projects $
WS Capital Res erve $
WS Bond Reserve $
.. . . , • .
Lodging Tax $
Firemen's Pension $
Equipment Renta l and Re placement $
Retiree Medica l $
LEOFF 1 Di sability Board $
$
6,826,593 $ 25,876,493 $ (25,936,200) $ 6,766,886 $ 6,766,886
571,911 $ 3,290,304 $ (3,126,342) $ 735,873 $ 735,8 73
15,058 $ 5,219 $ (5,000) $ 15,277 $ 15,277 ,
2,064,782 $ 11,267,240 $ (11,165,438 ) $ 2,166,584 $ 31,502 $ 2,198,086 A-1, S-6
25,915 $ 354,707 $ (355,694) $ 24,928 $ 24,928
·'···· ;,~ < ·-ti .' ....... ~ • ... ;-A ;.~ . •'•,'t·i .""-.• •. ·-·~ ... :· ,::.1 -~ . ~· . ,.·. ; ~ ·• ... fo, '.,~ -·.• ' .. ~~
66,302 $ 610,000 $ (625,311) $
$ 1,931,269 $ (1,931,269) $
8,252,984 $ 5,956,108 $ (8,890,484) $
3,048,092 $ 1,093,722 $ (1,199,193) $
1,781,317 $ 2,171,155 $ (764,248) $
857,049 $ 237,626 $ $
$ $ $
344,447 $ 7,450,000 $ (7,450,000) $
403,540 $ $ $
3,274,340 $ 3,225,660 $ (6,500,000) $
21,819 $ 6,250,000 $ (6,250,000) $
86,982 $ 1,075,000 $ (1,075,000) $
2,909,963 $ 1,707,847 $ (1,950,057) $
3,002,243 $ 2,895,640 $ (2,480,210) $
6,614,342 $ 14,723,675 $ (18,283,688) $
$ 4,151,244 $ (4,151,244) $
3,934,129 $ 38,211 $ (1,72S,OOO) $
10,367,080 $ 4,556,571 $ (14,886,554 ) $
13,548,373 $ 5,342,224 $ (700,794 ) $
1,699,979 $ 35,497 $ $
24,243 $ 13,270 $ (10,300) $
1,820,503 ' $ 35,497 $ (386,010) $
1,606,492 $ 1,753,302 $ (1,707,123) $
$ 168,759 $ (168,759) $
$ 495,658 $ (495,658 ) $
$
73,168,478 $ 106,711,898 $ (122,219,576) $
$
50,991 $ 50,991
$ 292,704 $ (292,704) $
5,318,608 $ (900,980) $ 4,417,628
2,942,621 $ (198,795) $ 2,743,8 26
3,188,224 $ (11,431) $ 3,176,793
1,094,675 $ 1,094,675
$ 403,540 $ 403,540
344,447 $ 344,447
403,540 $ (403,540) $
$ 11,220, 757 $ (10,692,236) $ 5 28 ,521
21,819 $ 21,8 19
86,98 2 $ 86,982
2,667,753 $ (90,000) $ 2,577,753
3,417,673 $ (222,000) $ 3,195,673
3,054,329 $ 4,771,517 $ 7,825,846
$
2,247,340 $ (2,247,340) $
37,097 $ 37,097
18,189,803 $ (4,771,517) $ 13,418,28 6
1,735,476 $ 1,735,476
27,213 $ 27,213
1,469,990 $ 1,469,990
1,652,671 $ (77,000) $ 1,575,671
$
$
57,660,800 $ 16,688,518 $ (19,876,041) $ 54,473,277
$ (3 ,18 7,523)
A-1
A-1
A-1.S-4
A-1
A-3
A-3
A-2. S-4
A-S,A-6
S-1
A-4
A-7
A-4
S-2 ,5-3
(1) Budgeted revenues and expenses reflect the 2020 Adopted Budget
Ca rry Fo rward
Ord Bud get $ 106,711,898 $ 122,219,576 Adm inistrative
Supple mental
$
$ 15,95 1,518 $ (18 ,581,562)
$ 18,58 1,562
$ 737,000 $ (1,294,479)
$ 16,688,518 $ (19,876,041)
$ (3,187,523)
$
.. ~·.
~ ,...:-Y.~-.1
..
2020 Fall Omnibus Budget -Fund Balance Impacts
C/WF~e& UmltedGO TransporuUon NW311ti1Ave l.Jlrbpur NonhSh... W/SCepltal
Gentral Fund EMS Debt Service REET ProjetU Ptirk Imp FH ti:np1ct Fees Phase 3 Construction lepcy Uinds Stonn Wat4tr SofJd Waste Wattr/Sttwer Sewer Ptojed Restrw Equipment Rent.J Total
Seglnnlng e..l1nce S 6,8 26 ,593 S 2,064,782 S S 8,252,98 4 S 3,048,092 S 1,781,317 S S 403,540 S 3,274,340 S 2,909,963 $ 3,002,243 S 6,614,342 $ 3,934,129 S 13,548,373 S 1,606,492
Revenues S 25,876.493 S 11,267 ,24-0 S 1,931,269 S 5,956,108 S 1.093,722 S 2,171,155 S 3,225,660 S l,707,847 S 2,895,640 S 14,723,675 $ 38,211 S 5,342,224 S 1,753 ,302
EKpendhures S (25,936,200) $ (11,165,4 38) S (l,931,269) S (8,890,484) S (1 .199,193) S (764,248) S (6 ,500,000) S (1 ,950,057) S (2,480 ,210) S (18,283,688) S (l,725,000) S !700,794) S (1,707,123)
Proje<ledEnd!na FundBalanco $ i,766,886 26" $ 2,166,514 $ $ 5,318,608 $ 2,942,621 $ 3,188,224 $ $ 403,540 $ $ 2,667,753 $ 3,417,673 $ 3,0..,329 $ 2,247,340 $ 18,189,803 $ 1,652,611
Clrry FDf'Wi rd P•ck ages
Tal~IQi1ryforwJrd $ $ $ $ $ $ s $ $ $
Subtotal Fund Balance $ 6,766,886 26" $ 2,166,514 $ $ 5,111,608 $ 2,942,621 $ 3,111,224 $ $ J,667,753 $ 1,417,673 $ 3,054,329 $ 2,247,J40 $ 1.652,671
$
Admlnlstr•tlve P•ckages
A-1 D•btSt1Vlc.4djldtmenu i292.704) $ ~92.704)
Tr1nsf1n to Umlted GO OH!! Servlc• 81,502 $ 292,704 $ (163,980) $ (198,795) $ (ll,451) $
A·2 2020 LTGO Bond· l•&•CV Landl l0,483,757 $ 10,483,757
I.Ind Ac:q\jb.ltionl and Oabt lnu1nu CosU (10,483,757) s (10,483,757)
A-3 Clol•Out i.&00purtoNW58thA.vePh1H3
A-4 Tr1mferSDCstofuodW/SOebtServ1t•
A-S osi.n:son c,,.von Stormw1tw 1nd ROid Rtp11t1
A·6 Park•rEstltesStormwat•r R•"'41in
A-7 2015 Rwtn~ Bortd Pro/KO
Tot1I Adm lnlstr1ttv1
subtotal Fund Btl1nce
Suppleme nt1I Packa,es
S.-1 ll'Cf1UeloR1tydln1Com
S·2 FltetSoftwifl
S-! Vehld• cost locrHHi
S·4 Tu1nsfer fr omREH
LlndAcq:ul5~1on
S-5 cwm lmp.1ct FM •nd CIP Contract
T011ISuppl1ment•I
$
$ 6,766,886
$ 81,502 $ $ (163,980) $ 11911,795) s fll,.Ul) s
26'1 $' 2,248,0H $ $ S,154,628 $ 2,743,826 $ 3,176,793 $
(737,000)
IS0,000)
(50,000) s $ 1737,000) s ' $
403,540 $ (403,540)
$ 4,771,517 ' (4,771,517)
(70,000) $
(20,000) $
$ 2,247,3"l) $
403,540 $ (403,540) $ $ (90,000) $ $ 4,771,517 $ (2,247,940) $ (4,771,517) $ $
403,540 $ $ $ 2,Sn,753 $ 3,417,673 $ 7,825,846 $ $ u ;us,216
(22.2,000) $
(40.000) $
137,000) s
$ 737,000 $
$ 1208,479) $
$
$ $ 528,521 $ $ (222,000) s 5 $ ' (77,000) $
""'<tdi"AdJ~•m•M $ $ 31,502 S S (900,980) $ (198,795) $ (11,431) $ 403,540 $ (403 ,5 40) $ 528,521 __ $ __ (90,000)$_ (22?,000) $ 4,771,517 $ (2 ,2 47 ,340) $ (4,771,517) $ (77,000)
(70,000)
120,0001
ll.2•7,340
{2.630,()44)
(222,000)
(40,000)
(31.000)
(208,479)
(50,0CX>)
(557,479)
Tot•IAdjust•dFundBallnca $ 6,766r886 2&% $ 2el98,0&6 $ $ 4,417,621 S 2,743,826 $ 3,176,793 $ 403,540 $ S S28f21 $ z,sn,751 $ 3,195,673 $ 7,825,846 $ $ 13,4U,ll6 $ {77,000) $ (3,U7,S23)
Attachment A
.,~ .... ~ ~ """'' ~m .~ """"o:r 1.J:r;,= ell
A-1 GO Bonds Principal Pymt 2020 Bond Debt Service 240 $ 582,856 $ 724,361 240-00-591-210-78 $ (141,508) $ (141,508)
A-1 Princlpal Ambulance Paid in cash-no loan 240 $ 29,511 s 240-00-591-710-79 $ 29,511 $ 29,511
A-1 Interest -PWTF Streets Increase for 2020 draws 240 $ 11,517 $ 15,984 240-00-591-950-78 $ (4,467) $ (4,467
A-1 Interest -Amb ul ance Paid in ca sh -no loan 240 $ 69,939 $ 240-00-592-710-83 $ 69,939 $ 69,939
A-1 Int on Lt Debt -Friberg Strunk Adj for Stormwater 240 $ 22,973 $ 26,562 240-00-592-530-83 $ (3,S89 s (3,589)
A-1 Int on 2020 GO Bond 2020 Bond Debt Service 240 s s 242,590 s (242,590) s (242,S90)
A-1 Operating Transfe r from REET 2020 Bond Debt Service 240 s 432,229 s 608,381 24-0--00-397-300-00 s 176,152 s 176,152
A-1 Operatinl? Transfer from TIF Inc rease for 2020 draws 240 $ 116,317 s 775,679 240-00-397-302-00 s 659,362 s 659,362
A-1 Operating Transfer from CWFO Paid in cash-no loan 240 s 444,401 s 34,BlS 240-00-397-115-00 $ (409,586) s (409,SB6)
A-1 Operating Transfer from PIF 2020 Bond Debt Service 240 s 764,248 s 631,024 240-00-397-302-00 s (133,224) s (133,224)
A-1 Operating Transfer to Debt Service 2020 Bond Debt Service 300 s 444,401 s 60B,3Bl 300-00-S97-240-00 s (163,980) $ (163,980)
A-1 Fund Balance Adjustment Fund Balance Adj 300 $ 5,318,608 s S,1S4,62B 300-00-508-000--00 $ 163,9BO $ 163,980
A-1 Operating Transfer to Debt SeNice Increase for 2020 draws 302 $ 764,248 $ 775,679 302-00-597-240-00 $ (11,431) $ (11,431)
A-1 Fund Balance Adjustment Fund Balance Adi 302 s 3,lBB,224 s 3,176,793 302-00-508--000-00 $ 11,431 s 11,431
A-1 Operating T ransfer to Debt Service 2020 Bond Debt service 301 $ 432,229 s 631,024 301-00-597-240-00 $ (19B,795) s (19B,795)
A-1 Fund Balance Adjustmen t Fund Balance Adj 301 $ 2,942,621 s 2,743,B26 301-00-S08-000-00 s 19B,79S s 19B,795
A-1 Operating Transfer to Debt Service Paid in cash-no loan llS s 116,317 s 34,BlS 115-00-597 -240-00 s 81,502 $ 81,S02
A-1 Fund Balance Adjustment Fund Balance Adj 115 $ 2,166,584 s 2,248,086 115-00-508-000-00 $ (81,502) $ (81,502)
" A-2 Bond Proceeds 2020 LTGO Bond Issue 320 $ $ 10,4B3,757 320-00-391-100-00 I $ 10,4B3,757 s 10,483,757
A-2 Debt Issuance Costs 2020 L TGO Bond Issue ! 320 I$ $ 50,000 320-00-S92-950-84 I IS (50,000!( s (50,000)1
A-2 North Shore Conservation lands 2020 LTGO Bond Issue I 320 I$ 6,500,000 s 16,933,757 320-00-594-530-61 1$ (10,433,757)1 $ (10,433,757)
A-3 Transfer to NW 38th Ave. Close out Larkspur 319 $ $ 403,540 319--00.597 -313-00 s (403,540) s (403,540)
A-3 Fund Balance Adjustme nt Close out Larkspur 319 $ $ 403,S40 319-00-308-000-00 s 403,S40 $ 403,S40
A-3 Transfer from Larkspur Project Close out Larkspur 313 s s 403,540 313-00-397-319-00 $ 403,540 $ 403,540
A-3 Fund Balance Adjustment Close out larkspur 313 $ $ 403,540 313-00-S08-000-00 s (403,540) s (403,540)
A-4 Transfer to W/S SOC to fund OS 432 $ $ 4,771,517 432-00-597-424-00 $ (4,771,517) s (4,771,517)
A-4 Fund Balance Adjustme nt SOC to fund OS 432 $ 18,189,B03 $ 13,418,2B6 432-00-S08-000-00 s 4,771,517 s 4,771,Sl7
A-4 Transfer from W/S Capital Reserve SOC to fund OS 424 s s 4,771,517 424-00-397-432--00 s 4,771,517 $ 4,771,517
A-4 Fund Balance Adjustment SOC to fund DS 424 $ 1S,592,B53 s 20,364,370 424-00-308-000-00 $ (4,771,Sl7) s (4,771,517)
A-5 I Ostenson canyon Roa d Repair I Design Wort I 419 I s -Is 10,000.0 I I IS 110,00011 s (70,000)
A-5 I Fund Balance Adjustment I Fund Balance Adi I 419 I$ 2,667,753 I S 2,647,753 l419-00-S08-000-0o I $ 10,000 I IS 70,000
A-6 I Parker Estates Stormwater Repairs I Design Work I 419 Is I s 20,000 I I IS 120,00011 s (20,000)
A-6 I Fund Balance Adjustment I Fund Balan ce Adj I 419 Is 2,661,1s3 I s 2,641,1s3 1419-00-soa-000-00 Is 20,000 I IS 20,000
A-7 I Lacamas Creek Pump Station !Carry Forward Budget I 421 Is 1.ns.000 I s 3,500,000 1421-00-594-351-65 I IS (l,775,000ll $ 11.11s.0001I
A-7 !Gravity Thickener I Move from W/SOJp I 427 I$ Is 472,340 l421-00-s94.3s1-6s I IS (472,340)1 $ (472,340)1
A-7 I Fund Balance Adjustment I Fund Balance Adj I 427 I s 2,247,340 I s I 421-00-508-000-00 I s 2,247,340 I IS 2,247,340 I
•
S-1 I Professional Services I Increase in Costs I 422 I$ 425,077 I$ 647,077 l422-00-S37-600-41 I IS (222,000)I $ (222,00011
S-1 I Fund Balance Adjustme nt I Fund Ba lance Adj I 422 I S 3,417,673 I S 3,19S,673 1422-00-soB-000-00 I s 222,000 I I S 222,000 I
S-2 I Fleet Software I Purchase Fleet Software I s23 Is 11,433 I s 117.433 ls23-00-548-690.41 I IS (40,000ll s (40,000l l
S-2 I Fund Balance Adjustment I Fund Balance Adj I 523 I s l,6s2,611 I s 1,612,611 ls23-00-so8-000-00 I s 40,000 I Is 40,000 I
S-3 I Machinery and Equipmen t I in crease in costs I s23 Is 543,564 I s s80,s64 ls23-00-s94-48o-64 I Is (37,000)1 $ (37,000)1
S-3 I Fund Balance Adjustment I Fund Balance Adi I s23 I $ l,6s2,611 I s 1,61S,671 ls23-00-soa-000-00 I S 31,000 I I S 37,ooo I
S-5 Transfer from REET Diff needed to payoff loan 320 s 1,153,503 s 1,890,503 320-00-397-300-00 $ 737,000 $ 737,000
S-5 North Shore Co nservation Lands Prepay the Rose Property 320 s 6,500,000 $ 6,708,479 320--00-594-530-61 s (208,479) $ (20B,479)
5-5 Fund Balance Adjustment Fund Balance Adj 320 s -$ S2B,521 320-00-308-000-00 s (S2B,521) s (52B,521)
5-S Transfer to Legacy Lands Oiff needed to payoff loan 300 s 1,153,503 s 1,890,503 300-00-S97 -320-00 s (737,000) s (737,000)
s-s Fund Balance Adjustment Fund Ba lance Adi 300 s 5,31B,608 s 4,S81,608 300--00-508-000-00 $ 737,000 $ 737,000
S-6 Professional Service FSC contract 115 $ 490,717 s S40,717 115-00-522-110-41 I s (50,000) s (50,000)
S-6 !Fund Balance Adjustment Fund Balance Adj I 11s I $ 2,166,584 s 2,116,584 115-00-508-000-00 I S so,ooo I I S 50,000 I
26,384,883 (26,384,BB3)
Net Total 17,412,280 (20,S99,B03)
(3,187,523)
(3,187,523)
carry Forward $
Net.Balance s
AdminlstT&tfve 16,675,280 $ (19,305,324)
Net Balanc~ s ( 2,630,044) (2,630,044)
Supplem~nt.al 737,000 $ (1,294,479)
Net Balance s {557,479) (5S7,479}
(3,187,523)
Budget Summary
Total 17,412,2 BO $ (20,599,803)
s (3 ,187,523)
s (3,187,523)
City of Camas
2020 Fall Omnibus Budget -Description of Packages
Package Title
A~l 20ZO Deb.tServlce
Updated
A-5
A-7
S-1
S-2
S-3
S-4
s-s
202(1 LTGO Bond-Legacy
Lands ·.
'Transfer~es5.l~rkSp1,1r
Revenue to NW 3Brh Ave
Phase3
Transfer. Spts to fund
Debt Service. •
O~enson Canmri . '
Stormwatei' and Roa(J
Repalw ·
Parker Estates··
storll'lwa~ei·
2015 Revenue Bond
Projects
Costs for Recycling
Increased
Fleet Software
ERR Replacement Increase
In costs
Prepay loan to save in
interest costs
CWFD Impact Fee and CIP
Contract
Descri tlon
Thls updates the PWl"F debt. payments \Nith 2020 ~raws, debt service
for 2()20 LTGO bonds apd reduce debt payme!lts for def eased debt
LTGOBon~ .1~lle1ri. F~b)')Jarv.to;fulld t.he tlr!alacqµisltionand pri>Vide
fl.indlng to stiibillze hiStorieal Sl:ructitres on.ttie land.... · ·
tarl(spur TIB Gf'af.ifftin~~d:rt19re ttiap an.ticipilteo , excess l,vi)J be used
aSl'.liat~ingfunds forth~ NwasttLl\veriue Phase 3 Pro~ed . . ..
rofebil!ance the operatiri& f1.1n<1and ttie\llf /s~ptt:arse:serife, tf!ls
pac;~age budgets a •tran$f er ·for the debt service to be fuijded bY. the SDCs . . . . ..
Df!Slgn workfor Ostenson qiriyon Roadrepalrs with ccinstrlletiOh to
fol.row 1n 202i · · · · · · ·
Torepait stormwater~cilitY 10.Parker~ates fron;i a l>eaverd~in
repaJrwillYlork aroun~tn$!.wil!;lllfe habiiat. Thlsf$ fordesi~ "'."orl(with
construction occurringi!l 2021
Movillg5elller projects to spe!ldthe remalnlng 2015 revenue bof'ld
pro!=ee!;ls cNorth Shore project was u11der b!Jdget
To adjust the budget for unanticipated increase In costs for recycling
Fleet software was acquired to save in staff time
Five vehicles had replacement costs over the projection
Prepay real estate contract to save in interest
CWFD Impact Fee and capital Improvement Plan contract with FCS
Fund Im cted Overall
limited GOOebt $
Servlc~ fund
Legai\I l,ands
Storm water
· sformwatE!r S
Noithshcir'e Sewer $
·Capital Proj~
Solid Waste $
ERR $
ERR $
Legacy lands/ REET $
CWFD $
Total $
proriatlon
{292,704}
{2;247,340)
(222,000)
(40,000)
(37,000)
(208,479)
(50,000)
(3,187,523)