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ORD 17-018
ORDINANCE NO. 17-018 AN ORDINANCE amending the City of Camas' 2017-2018 Budget Ordinance No. 16-023. WHEREAS, the City Council of the City of Camas approved Ordinance No. 16-023 and adopted a budget for the years 201 7 and 2018; 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 2017-2018 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 2017-2018 budget; and WHEREAS, the financial activities in the following funds could not have been reasonably foreseen at the time of adopting the 2017-2018 budget, and WHEREAS, by Ordinance No. 16-023, 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 as required. 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 2018. Ordinance No. 17-018 Section II Adoption. The 2017-2018 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, 2018, after its passage, approval, and its publication according to law. PASSED BY the Council and APPROVED by the Mayor this 4th day of December, 2017. M yor SIGN~~ b"'G!)}I._/ Clerk APPROVED as to form: Xh~ r City Attorney EXHIBIT A City of Camas Budget for 2018 General City Street C/W Fire and EMS Lodging Tax Cemetery Unlimited G.O. Bond Debt Service Limited G.O. Bond Debt Service Real Estate Excise Tax Capital Fund Park Impact Fee Capital Fund Transportation Impact Fee Capital Fund Fire Impact Fee Brady Road Construction Larkspur Street Construction Storm Water Utility City Solid Waste Water-Sewer Water-Sewer Capital Projects North Shore Sewer Construction Project Water-Sewer Capital Reserve Water-Sewer Bond Reserve Equipment Rental Firefighter's Pension Retiree Medical LEOFF 1 Disablity Board Total City Budget 2018 12/4/2017 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 4,193,292 $ 22,380,529 181,643 $ 2,861,992 943,220 $ 9,803,226 13,133 $ 9,505 16,912 $ 228,691 38,985 $ 620,000 -$ 1,127,569 5,118,123 $ 2,106,574 1,117,542 $ 797,807 479,395 $ 968,570 325,951 $ 253,633 657,599 $ 1,465,000 -$ 3,132,500 2,488,601 $ 1,573,485 2,103,144 $ 2,713,565 10,370,825 $ 13,032,669 -$ 11,885,000 2,262,942 $ 20,000 5,526,834 $ 1,514,964 1,615,381 $ 23,666 1,400,617 $ 1,645,841 2,287,640 $ 33,005 -$ 120,361 -$ 215,218 41,141,779 $ 78,533,370 $ 21,528,591 $ 5,045,230 $ 851,938 $ 2,845,383 $ 198,252 $ 16,609 $ 9,522,406 $ 1,224,040 $ 280,820 $ 10,000 $ 12,638 $ (495) $ 209,557 $ 36,046 $ 19,134 $ 622,380 $ 36,605 $ (2,380) $ 1,127,569 $ -$ $ 1,490,904 $ 5,733,793 $ 615,670 $ 761,970 $ 1,153,379 $ 35,837 $ 668,927 $ 779,038 $ 299,643 $ 21,017 $ 558,567 $ 232,616 $ 1,666,053 $ 456,546 $ (201,053) $ 3,132,500 $ -$ $ 1,478,673 $ 2,583,413 $ 94,812 $ 2,497,102 $ 2,319,607 $ 216,463 $ 12,880,674 $ 10,522,820 $ 151,995 $ 11,885,000 $ -$ $ 2,000,000 $ 282,942 $ (1,980,000) $ 202,400 $ 6,839,398 $ 1,312,564 $ -$ 1,639,047 $ 23,666 $ 1,400,361 $ 1,646,097 $ 245,480 $ 132,998 $ 2,187,647 $ (99,993) $ 120,361 $ $ 215,218 $ $ 76,420,043 $ 43,255,105 $ 2,113,326 1 EXHIBIT A City of Camas Summary of Budgeted Revenues, Expenditures and Reserves Special Revenue Enterprise Internal Reserve General Fund Funds Debt Funds Capital Funds Funds Support Funds Funds Total Estimated Beginning Fund Balance 1/1/2018 $ 4,193,292 $ 1,154,908 $ 38,985 $ 7,698,610 $ 24,367,727 $ 1,400,617 $ 2,287,640 $ 41,141,779 Revenues Taxes $ 15,713,501 $ 1,444,026 $ 620,000 $ 2,050,968 $ 19,828,495 Licenses and Permits $ 1,168,542 $ 54,183 $ 1,222,725 Intergovernmental $ 597,134 $ 535,130 $ 1,132,264 Charges for Services $ 4,428,256 $ 4,922,973 $ 6,553,665 $ 18,561,297 $ 1,629,780 $ 36,095,971 Fines and Forfeitures $ 198,812 $ 16,721 $ 215,533 Miscellaneous Revenue $ 274,284 $ 33,260 $ 69,451 $ 317,052 $ 16,061 $ 33,005 $ 743,113 Non-Revenues $ -$ 11,027,600 $ 11,027,600 Transfers $ -$ 5,897,121 $ 1,127,569 $ 50,000 $ 857,400 $ 335,579 $ 8,267,669 Total Revenue $ 22,380,529 $ 12,903,414 $ 1,747,569 $ 8,724,084 $ 30,763,349 $ 1,645,841 $ 368,584 $ 78,533,370 Total Available Resources $ 26,573,821 $ 14,058,322 $ 1,786,554 $ 16,422,694 $ 55,131,076 $ 3,046,458 $ 2,656,224 $ 119,675,149 Expenditures Salaries and Benefits $ 11,495,173 $ 8,720,645 $ 3,237,556 $ 437,062 $ 335,578 $ 24,226,014 Supplies and Services $ 2,856,919 $ 2,610,017 $ 31,886 $ 8,089,539 $ 444,420 $ 14,032,781 Intergovernmental $ 935, 759 $ 223,964 $ 647,390 $ 1,807,113 Capital $ 203,213 $ 774,990 $ 6,748,553 $ 13,997,000 $ 518,879 $ 22,242,635 Debt Service $ 1,749,949 $ 4,093,882 $ 5,843,831 Transfers $ 6,037,527 $ 257,730 $ 960,932 $ 878,482 $ 132,998 $ 8,267,669 Total Expenditures $ 21,528,591 $ 12,587,346 $ 1,749,949 $ 7,741,371 $ 30,943,849 $ 1,400,361 $ 468,576 $ 76,420,043 Estimated Ending Fund Balance $ 5,045,230 $ 1,470,976 $ 36,605 $ 8,681,323 $ 24,187,227 $ 1,646,097 $ 2,187,648 $ 43,255,106 Total Expenditures and Reserve Balance $ 26,573,821 $ 14,058,322 $ 1,786,554 $ 16,422,694 $ 55,131,076 $ 3,046,458 $ 2,656,224 $ 119,675,149 12/4/2017 2 EXHIBIT A City of Camas Revenue Budget Summary for 2018 General Fund Taxes Licenses and Permits Intergovernmental Charges for Services Fines and Forfeitures Miscellaneous Revenue Total General Fund Special Revenue Funds Street Fund Taxes Intergovernmental Miscellaneous Revenue Transfers from other funds Total Street Fund C/W Fire and EMS 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 Lodging Tax Fund Taxes Miscellaneous Revenue Total Lodging Tax Fund Cemetery Fund Charges for Services Miscellaneous Revenue 12/4/2017 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 2015 2016 Annual % 2017 Annual% 2018 Annual% 2018 Actual Actual Change Estimated Change Budget Change Change 13,643,095 $ 728,823 $ 521,959 $ 2,757,077 $ 197,248 $ 310,651 $ 18,158,853 $ -$ 439,983 $ 21,029 $ 1,741,499 $ 2,202,511 $ 1,235,139 $ 24,340 $ 1,341 $ 4,348,858 $ 12,355 $ 32,617 $ 2,919,590 $ 8,574,240 $ 9,976 $ 165 $ 10,141 $ 51,259 $ 52 $ 14,149,680 858,726 565,215 2,994,181 189,300 371,526 19,128,628 158,777 479,986 35,368 1,353,646 2,027,777 1,420,019 40,980 1,290 4,431,456 14,673 36,558 3,143,888 9,088,864 10,559 328 10,887 47,500 1,650 3.7% $ 15,534,595 17.8% $ 1,166,936 8.3% $ 593,868 8.6% $ 4,281,530 -4.0% $ 196,230 19.6% $ 533,825 5.3% $ 22,306,984 100.0% $ 9.1% $ 68.2% $ -22.3% $ -7.9% $ 15.0% $ 68.4% $ -3.8% $ 1.9% $ 18.8% $ 12.1% $ 7.7% $ 6.0% $ 5.8% $ 98.8% $ 7.4% $ -7.3% $ 3073.1% $ - 743,977 3,413 2,660,754 3,408,144 1,382,864 52,452 1,290 4,759,336 16,234 62,898 3,565,222 9,840,296 10,605 166 10,771 57,497 278 9.8% $ 35.9% $ 5.1% $ 43.0% $ 3.7% $ 43.7% $ 16.6% $ -100.0% $ 55.0% $ -90.4% $ 96.6% $ 68.1% $ -2.6% $ 28.0% $ 0.0% $ 7.4% $ 10.6% $ 72.0% $ 13.4% $ 8.3% $ 0.4% $ -49.4% $ -1.1% $ 21.0% $ -83.2% $ 15,713,501 1,168,542 597,134 4,428,256 198,812 274,284 22,380,529 - 533,840 13,162 2,314,990 2,861,992 1,434,751 54,183 1,290 4,871,485 16,721 19,665 3,405,131 9,803,226 9,275 230 9,505 51,488 203 1.2% $ 0.1% $ 0.5% $ 3.4% $ 1.3% $ -48.6% $ 0.3% $ $ -28.2% $ 285.6% $ -13.0% $ -16.0% $ 3.8% $ 3.3% $ 0.0% $ 2.4% $ 3.0% $ -68.7% $ -4.5% $ -0.4% $ -12.5% $ 38.6% $ -11.8% $ -10.5% $ -27.0% $ 178,906 1,606 3,266 146,726 2,582 (259,541) 73,545 (210,137) 9,749 (345,764) (546,152) 51,887 1,731 112,149 487 ( 43,233) (160,091) (37,070) (1,330) 64 (1,266) (6,009) (75) 3 EXHIBIT A 2015 2016 Annual% 2017 Annual% 2018 Annual% 2018 Actual Actual Change Estimated Change Budget Change Change Transfers from other funds $ 131,718 $ 140,930 7.0% $ 190,500 35.2% $ 177,000 -7.1% $ (13,500) Total Cemetery Fund $ 183,029 $ 190,080 3.9% $ 248,275 30.6% $ 228,691 -7.9% $ (19,584) Debt Funds Unlimited GO Debt Service Fund Taxes $ 625,998 $ 625,129 -0.1% $ 626,000 0.1% $ 620,000 -1.0% $ (6,000) Total Unlimited GO Debt Srv Fund $ 625,998 $ 625,129 -0.1% $ 626,000 0.1% $ 620,000 -1.0% $ (6,000) Limited Debt Service Fund Transfers from other funds $ 1,063,697 $ 1,363,097 28.1% $ 1,188,523 -12.8% $ 1,127,569 -5.1% $ [60,954) Total Debt Service Fund $ 1,063,697 $ 1,363,097 28.1% $ 1,188,523 -12.8% $ 1,127,569 -5.1% $ (60,954) Capital Fund Real Estate Excise Tax Fund (Growth Management Capital Projects Fund) Taxes Intergovernmental Charges for Services Miscellaneous Revenue Transfers from other funds Total Real Estate Excise Tax Fund Park Impact Fee Fund Charges for Services Miscellaneous Revenue Transfer from other funds Total Park Impact Fee Fund Transportation Impact Fee Fund Charges for Services Miscellaneous Revenue Transfers from other funds Total Transportation Impact Fee Fund Fire Impact Fee Fund Charges for Services Miscellaneous Revenue Transfers from other funds Total Fire Impact Fee Fund Brady Road Construction Fund 12/4/2017 $ 1,604,166 $ 45,505 $ 1,089,381 $ 27,231 $ 28,950 $ 2,795,233 $ 1,864,014 16.2% $ 1,991,231 $ 392,180 761.8% $ 8,665 $ 1,154,586 6.0% $ - $ 37,296 37.0% $ 53,987 $ 714,771 100.0% $ 509,711 $ 4,162,847 48.9% $ 2,563,594 $ 769,106 $ 5,557 $ 759,878 $ 1,534,541 $ 890,061 $ 1,755 $ 318,244 $ 1,210,060 $ 244,877 $ 1,369 $ 100,726 $ 346,972 6.8% $ -97.8% $ -100.0% 44.8% $ -28 .7% $ -38.4% $ 100.0% $ 100.0% $ 100.0% 100.0% $ 100.0% $ 100.0% $ 100.0% $ 100.0% $ 100.0% $ 100.0% $ 100.0% 100.0% $ 2,050,968 - 55,606 - 2,106,574 792,179 5,628 797,807 916,763 1,807 50,000 968,570 252,223 1,410 253,633 3.0% $ -100 .0% $ $ 3.0% $ -100.0% $ -17.8% $ 3.0% $ 1.3% $ -100.0% $ -48 .0% $ 3 .0% $ 3.0% $ -84.3% $ -20.0% $ 3.0% $ 3.0% $ -100.0% -26.9% $ 59,737 (8,665) 1,619 (509,711) (457,020) 23,073 71 [759,878) (736,734) 26,702 52 (268,244) (241,490) 7,346 41 (93,339) 4 EXHIBIT A Intergovernmental Miscellaneous Revenue Debt Proceeds Transfers from other funds Total Brady Road Const. Fund Larkspur Street Construction Intergovernmental Miscellaneous Revenue Transfers from other funds Total 2015 Bond Proceeds Projects Enterprise Funds Storm Water Fund Intergovernmental Charges for Services Miscellaneous Revenue Transfer from other funds Total Storm Drainage Fund Solid Waste Fund Charges for Services Miscellaneous Revenue Total Solid Waste Fund Water/Sewer Fund Charges for Services Miscellaneous Revenue Loan Proceeds Total Water/Sewer Fund Water/Sewer Construction Fund Loan Proceeds Non-Revenues Transfer from other funds Total W /S Capital Fund North Shore Sewer Construction Project Miscellaneous Revenue 12/4/2017 2015 2016 Annual% 2017 Annual% 2018 Annual% 2018 Actual Actual Change Estimated Change Budget Change Change $ $ $ $ $ $ $ $ $ $ $ $ 94,666 149,733 504,508 748,907 23,274 1,254,454 19,901 1,297,629 2,341,849 15,562 2,357,411 $ $ $ $ $ $ $ $ $ $ $ $ $ 11,205,208 $ $ 175,033 $ $ 5,183,384 $ $ 16,563,625 $ $ $ $ 10,284 $ 155,561 5,082 - 160,643 100,039 1,366,535 767,167 2,233,741 2,457,770 16,067 2,473,837 11,411,593 2,969,557 3,425,810 17,806,960 73,969 64.3% -96.6% $ -100.0% $ -78.5% $ $ $ $ 329.8% $ 8.9% $ 3754.9% $ $ 72.1% $ 4.9% $ 3.2% $ 4.9% $ 4,328 223,482 227,810 33,575 245,400 278,975 375,383 1,434,764 91,005 20,619 1,921,771 2,580,428 22,686 2,603,114 1.8% $ 12,264,149 1596.6% $ 219,723 -33.9% $ 3,192,661 7.5% $ 15,676,533 $ 214,707 $ 2,050,000 $ 2,852,928 $ 5,117,635 619.3% $ 80,359 -100.0% $ -14.8% $ 100.0% 41.8% $ 100.0% $ 100.0% 100.0% $ 275.2% $ 5.0% $ -88.1% $ 100.0% -14.0% $ 5.0% $ 41.2% $ 5.2% $ 1,460,000 5,000 1,465,000 3,132,500 3,132,500 - 1,551,722 21,763 1,573,485 2,691,166 22,399 2,713,565 7.5% $ 12,851,350 -92.6% $ 181,319 -6.8% -12.0% $ 13,032,669 100.0% $ 10,350,000 100.0% $ 677,600 100.0% $ 857,400 100.0% $ 11,885,000 8.6% $ 20,000 100.0% $ 15.5% $ -100.0% $ 543.1% $ 9229.9% $ $ -100.0% $ 1022.9% $ -100.0% 8.2% $ -76.1% $ -100.0% -18.1% $ 4.3% $ -1.3% $ 4.2% $ 4.8% $ -17.5% $ -100.0% -16.9% $ 1,460,000 672 (223,482) 1,460,672 3,098,925 [245,400) 2,853,525 116,958 (69,242) 47,716 110,738 [287) 110,451 587,201 (38,404) 548,797 4720.5% $ 10,135,293 -66.9% $ (1,372,400) -69.9% $ [1,995,528) 132.2% $ 6,767,365 -75.1% $ (60,359) 5 EXHIBIT A Debt Proceeds Total North Shore Sewer Construction Water/Sewer Capital Reserve Fund Charges for Services Miscellaneous Revenue Total Water/Sewer Cap. Fund Water/Sewer Bond Reserve Fund Miscellaneous Revenue Non-Revenues Transfers from Other Funds Total Water /Sewer Bond Res. Fund Internal Support Funds Equipment Rental Fund Charges for Services Miscellaneous Revenue Non-Revenues Total Equipment Rental Fund Reserve Funds Firefigher's Pension Fund Miscellaneous Revenue Total Firemen's Pension Fund Retiree Medical Fund Transfers from other funds Total Retiree Medical Fund LEOFF 1 Disability Board Transfer from other funds Total LEO FF 1 Disability Fund 12/4/2017 2015 2016 Annual% 2017 Annual% 2018 Annual% 2018 Actual Actual Change Estimated Change Budget Change Change $ 17,142,580 $ $ 17,152,864 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1,337,610 $ 36,961 $ 1,374,571 $ 4,050 $ 656,895 $ 7,815 $ 668,760 $ 1,825,094 $ 13,655 $ (49,135) $ 1,789,614 $ 31,764 $ 31,764 $ $ $ 12,250 86,219 1,806,028 42,850 1,848,878 28,845 28,845 1,938,221 14,734 42,842 1,995,797 28,123 28,123 -99.9% -99.5% $ 35.0% $ 15.9% $ 34.5% $ 612.2% $ -100.0% $ -100.0% $ -95.7% $ 6.2% $ 7.9% $ -187.2% $ 11.5% $ -11.5% $ -11.5% $ $ $ $ $ 80,359 1,424,329 45,417 1,469,746 22,977 22,977 1,585,370 23,027 15,664 1,624,061 24,777 24,777 121,210 121,210 189,164 189,164 -100.0% -6.8% $ -21.1% $ 6.0% $ -20.5% $ -20.3% $ -20.3% $ -18.2% $ 56.3% $ -63.4% -18.6% $ -11.9% $ -11.9% $ 100.0% $ 100.0% $ 100.0% $ 100.0% $ 20,000 1,467,059 47,905 1,514,964 23,666 23,666 1,629,780 16,061 1,645,841 33,005 33,005 120,361 120,361 215,218 215,218 -75.1% $ 3.0% $ 5.5% $ 3.1% $ 3.0% $ 3 .0% $ 2.8% $ -30.3% $ -100.0% 1.3% $ 33.2% $ 33.2% $ -0 .7% $ -0.7% $ 13.8% $ 13.8% $ (60,359) 42,730 2,488 45,218 689 689 44,410 (6,966) 21,780 8,228 8,228 (849) (849) 26,054 26,054 6 EXHIBIT A City of Camas Budget Appropriation Summary for 2018 General Fund Salaries and Benefits Supplies and Services Intergovernmental Capital Transfers to other funds Total General Fund Special Revenue Funds Street Fund Salaries and Benefits Supplies and Services Intergovernmental Capital Transfers to other funds Total Street Fund C/W Fire and EMS Fund Salaries and Benefits Supplies and Services Intergovernmental Capital Debt Payments Transfer to other funds Total C/W Fire and EMS Fund Lodging Tax Fund $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 2015 2016 Annual% 2017 Annual% 2018 Annual% 2018 Actual Actual Change Estimated Change Budget Change Change 10,319,352 $ 10,478,425 1.5% $ 10,800,239 3.1% $ 11,495,173 6.4% $ 694,934 2,553,863 $ 2,653,752 3.9% $ 2,866,248 8.0% $ 2,856,919 -0.3% $ (9,329) 817,511 $ 854,918 4.6% $ 847,714 -0.8% $ 935,759 10.4% $ 88,045 255,974 $ 106,473 -58.4%· $ 120,645 13.3% $ 203,213 68.4% $ 82,568 4,795,181 $ 4,629,386 -3.5% $ 6,498,673 40.4% $ 6,037,527 -7.1% $ ( 461,146) 18,741,881 $ 18,722,954 -0.1% $ 21,133,519 12.9% $ 21,528,591 1.9% $ 395,072 547,481 $ 555,055 1.4% $ 500,351 -9.9% $ 574,648 14.8% $ 74,297 1,111,964 $ 968,290 -12.9% $ 1,467,886 51.6% $ 1,273,343 -13.3% $ (194,543) 17,499 $ 18,221 4.1% $ 1,940 -89.4% $ 35,714 1740.9% $ 33,774 599,237 $ 167,276 -72.1% $ 1,114,760 566.4% $ 774,990 -30.5% $ (339,770) 19,785 $ 332,869 1582.4% $ 224,368 -32.6% $ 186,688 -16.8% $ (37,680) 2,295,966 $ 2,041,711 -11.1% $ 3,309,305 62.1% $ 2,845,383 -14.0% $ (463,922) 7,144,722 $ 7,520,607 5.3% $ 7,520,518 0.0% $ 8,033,618 6.8% $ 513,100 857,616 $ 1,084,051 26.4% $ 1,188,944 9.7% $ 1,229,496 3.4% $ 40,552 271,065 $ 263,147 -2.9% $ 162,595 -38.2% $ 188,250 15.8% $ 25,655 283,431 $ 206,748 -27.1% $ 52,000 -74.8% $ -100.0% $ (52,000) 38,731 $ 6,138 -84.2% $ 1,294 -78.9% $ (1,294) $ 55,066 $ 76,007 100.0% $ 71,042 -6.5% $ (4,965) 8,595,565 $ 9,135,757 6.3% $ 9,001,358 -1.5% $ 9,522,406 5.8% $ 521,048 Supplies and Services $ 14,196 $ 8,348 -41.2% $ 11,352 36.0% $ 10,000 -11.9% $ (1,352) Total Lodging Tax Fund $ 14,196 $ 8,348 -41.2% $ 11,352 36.0% $ 10,000 -11.9% $ (1,352) Cemetery Fund Salaries and Benefits $ 107,635 $ 113,620 5.6% $ 114,545 0.8% $ 112,379 -1.9% $ (2,166) Supplies and Services $ 77,665 $ 66,876 -13.9% $ 189,088 182.7% $ 97,178 -48.6% $ (91,910) Total Cemetery Fund $ 185,300 $ 180,496 -2.6% $ 303,633 68.2% $ 209,557 -31.0% $ (94,076) Debt Fund Unlimited GO Debt Service Fund Principal Interest 12/4/2017 $ $ 500,000 $ 122,137 $ 519,000 103,637 3.8% $ -15.1% $ 542,000 84,434 4.4% $ -18.5% $ 558,000 64,380 3.0% $ -23.8% $ 16,000 (20,054) 7 EXHIBIT A Total Unlimited GO Debt Srv Fund Limited GO Debt Service Fund Principal Interest Total Unlimited GO Debt Srv Fund Capital Fund $ $ $ $ 2015 2016 Annual% 2017 Annual% 2018 Annual% 2018 Actual Actual Change Estimated Change Budget Change Change 622,137 $ 722,761 $ 340,936 $ 1,063,697 $ 622,637 924,741 403,790 1,328,531 0.1% $ 27.9% $ 18.4% $ 24.9% $ 626,434 801,739 386,784 1,188,523 0.6% $ -13.3% $ -4.2% $ -10.5% $ 622,380 756,026 371,543 1,127,569 -0.6% $ -5.7% $ -3.9% $ -5.1% $ ( 4,054) (45,713) (15,241) (60,954) Real Estate Excise Tax Fund (Growth Management Capital Projects Fund) Supplies and Services Capital Transfers to other funds Total Real Estate Excise Tax Fund Park Impact Fee Fund Supplies and Services Capital Transfers to other funds Total Park Impact Fee Fund Transporation Impact Fee Fund Transfers to other funds Total Transportation Impact Fee Fund Fire Impact Fee Fund Transfers to other funds Total Transportation Impact Fee Fund Brady Road Construction Fund Capital Total Brady Road Construction Fund Larkspur Street Construction Fund Capital Total 2015 Bond Projects Fund Enterprise Funds Storm Water Fund Salaries and Benefits 12/4/2017 $ $ $ $ $ $ $ $ 83,943 $ 289,386 $ 1,040,163 $ 1,413,492 $ 201,090 $ 201,090 $ $ 370,009 $ 54,296 1,608,494 1,166,192 2,828,982 269,725 269,725 331,235 -35.3% $ 455.8% $ 12.1% $ 100.1% $ $ $ $ $ $ $ $ $ 34.1% $ 34.1% $ $ $ -10.5% $ 23,776 689,023 1,389,831 2,102,630 7,926 252,072 157,000 416,998 730,665 730,665 21,021 21,021 128,259 128,259 278,975 278,975 279,511 -56.2% $ -57.2% $ 19.2% $ -25.7% $ 100.0% $ 100.0% $ 100.0% $ 100.0% $ 100.0% $ 100.0% $ 100.0% $ 100.0% $ -52.4% $ -52.4% $ 100.0% $ 100.0% $ -15.6% $ 27,741 1,350,000 113,163 1,490,904 ~145 60~000 15~825 761,970 668,927 668,927 21,017 21,017 1,666,053 1,666,053 3,132,500 3,132,500 351,616 16.7% $ 95.9% $ -91.9% $ -29.1% $ -47.7% $ 138.0% $ 0.5% $ 82.7% $ -8.4% $ -8.4% $ 0.0% $ 0.0% $ 1199.0% $ 1199.0% $ 1022.9% $ 1022.9% $ 25.8% $ 3,965 660,977 (1,276,668) (611,726) (3,781) 347,928 825 344,972 (61,738) (61,738) (4) (4) 1,537,794 1,537,794 2,853,525 2,853,525 72,105 8 EXHIBIT A Supplies and Services Intergovernmental Capital Debt Service Payments Transfers to other funds Total Storm Water Fund Solid Waste Fund Salaries and Benefits Supplies and Services Intergovernmental Total Solid Waste Fund Water /Sewer Fund Salaries and Benefits Supplies and Services Intergovernmental Capital Debt Service Payments Transfers to other funds Total Water/Sewer Fund W /S Capital Projects Fund Capital Total W /S Capital Projects North Shore Sewer Construction Project $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 2015 2016 Annual% 2017 Annual% 2018 Annual% 2018 Actual Actual Change Estimated Change Budget Change Change 454,380 $ 30,923 $ 6,407 $ $ 861,719 $ 402,544 $ 1,603,046 $ 105,655 $ 2,111,245 $ 2,081,870 $ 3,411,924 $ 392,123 $ 5,650,858 $ 2,942,419 $ 7,815 $ 14,487,009 $ $ 355,089 81,423 317,769 87,120 1,172,636 449,198 1,652,349 88,378 2,189,925 2,224,149 3,980,776 456,152 4,702,306 3,837,052 390,342 15,590,777 -21.9% $ 163.3% $ 4859.7% $ $ -100 .0% 36.1% $ 11.6% $ 3.1% $ -16.4% $ 3.7% $ 6.8% $ 16.7% $ 16.3% $ -16.8% 30.4% $ 4894.8% $ 7.6% $ $ $ 406,755 29,337 1,268,571 86,873 2,071,047 473,532 1,492,356 105,016 2,070,904 2,104,735 4,148,150 457,026 3,515,644 5,702,090 15,927,645 5,117,635 5,117,635 14.6% $ -64.0% $ 299.2% $ 100.0% $ 76.6% $ 5.4% $ -9.7% $ 18.8% $ -5.4% $ -5.4% $ 4.2% $ 0.2% $ -8 .4% $ 1360.8% $ 32.3% $ 100.0% $ 100.0% $ 866,943 61,504 112,000 86,610 1,478,673 482,078 1,892,498 122,526 2,497,102 2,403,862 5,330,098 463,360 4,007,272 676,082 12,880,674 11,885,000 11,885,000 113.1% $ 109.6% $ -91.2% $ -0.3% $ -28.6% $ 1.8% $ 26.8% $ 16.7% $ 20.6% $ 14.2% $ 28.5% $ 1.4% $ $ 14.0% $ -88.1% $ -19.1 % $ 132.2% $ 132.2% $ 460,188 32,167 (1,156,571) (263) (592,374) 8,546 400,142 17,510 426,198 299,127 1,181,948 6,334 491,628 (5,026,008) (3,046,971) 6,767,365 6,767,365 Capital $ 338,308 $ 1,780,166 426.2% $ 13,000,000 630.3% $ 2,000,000 -84.6% $ (11,000,000) Total North Shore Construction $ 338,308 $ 1,780,166 426.2% $ 13,000,000 630.3% $ 2,000,000 -84.6% $ (11,000,000) Water /Sewer Capital Reserve Fund Transfers to other funds Total Water/Sewer Cap. Fund Water/Sewer Bond Reserve Fund Transfers to other funds Total Water/Sewer Bond Res. Fund Internal Support Funds Equipment Rental Fund Salaries and Benefits 12/4/2017 $ 291,159 $ -100.0% $ $ 291,159 $ -100.0% $ $ $ 0.0% $ $ $ 0.0% $ $ 446,838 $ 430,136 -3.7% $ 1,203,262 100.0% $ 202,400 -83.2% $ (1,000,862) 1,203,262 100.0% $ 202,400 -83.2% $ (1,000,862) 0.0% $ 0.0% $ 0.0% $ 0.0% $ 431,774 0.4% $ 437,062 1.2% $ 5,288 9 EXHIBIT A 2015 2016 Annual % 2017 Annual% 2018 Annual% 2018 Actual Actual Change Estimated Change Budget Change Change Supplies and Services $ 490,078 $ 530,278 8.2% $ 562,538 6.1 % $ 444,420 -21.0% $ (118,118) Debt $ -$ 2,500 100.0% $ -100.0% $ (2,500) Capital $ 1,899,602 $ 816,044 -57.0% $ 804,319 -1.4% $ 518,879 -35.5% $ (285,440) Total Equpment Rental Fund $ 2,836,518 $ 1,776,458 -37.4% $ 1,801,131 1.4% $ 1,400,361 -22.3% $ (400,770) Reserve Funds Firefighter's Pension Fund Salary and Benefits Transfers to other funds Total Firemen's Pension Fund Retiree Medical Benefits Fund $ 17,613 $ $ $ 17,613 $ 23 ,399 50,000 73 ,399 32 .9% $ 247,030 394.1% $ 316.7% $ 247,030 236.6% $ 132,998 132,998 $ -46 .2% $ -46.2% $ (114,032) (114,032) Salary and Benefits $ 121,210 $ 120,361 -0 .7% $ (849) Total Retiree Medical Fund $ - $ -$ 121,210 100.0% $ 120,361 -0.7% $ (849) LEO FF 1 Disability Board Salary and Benefits $ 189,164 100.0% $ 215,218 13.8% $ 26,05 4 Total LEO FF 1 Disability Fund $ $ $ 189,164 100.0% $ 215,218 13.8% $ 26,054 12/4/2017 10 EXHIBIT A City of Camas General Fund Expenditure Budget Summary for 2018 Legislative Salaries and Benefits Supplies and Services Total Legislative Judicial Salaries and Benefits Supplies and Services Intergovernmental Total Judicial Executive Salaries and Benefits Supplies and Services Intergovernmental Total Executive Finance Salaries and Benefits Supplies and Services Intergovernmental Total Finance Legal Supplies and Services Total Legal Human Resources Salaries and Benefits Supplies and Services Total Human Resources Administrative Services Salaries and Benefits Supplies and Services 12/4/2017 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 2015 2016 Annual% 2017 Annual% 2018 Annual% 2018 Actual Actual Change Estimated Change Budget Change Change 126,151 $ 9,720 $ 135,871 $ 70,065 $ 130,730 $ 94,285 $ 295,080 $ 269,900 $ 35,953 $ 3,000 $ 308,853 $ 860,134 $ 90,388 $ 36,841 $ 987,363 $ 115,006 $ 115,006 $ 130,006 $ 17,488 $ 147,494 $ 175,125 $ 119,183 $ 121,567 12,002 133,569 74,705 134,133 92,219 301,057 273,395 31,016 3,000 307,411 889,181 88,934 35,629 1,013,744 115,029 115,029 132,391 33,730 166,121 173,863 117,328 -3.6% $ 23.5% $ -1.7% $ 6.6% $ 2.6% $ -2.2% $ 2.0% $ 1.3% $ -13.7% $ 0.0% $ -0.5% $ 3.4% $ -1.6% $ -3.3% $ 2.7% $ 0.0% $ 0.0% $ 1.8% $ 92.9% $ 12.6% $ -0.7% $ -1.6% $ 148,170 10,178 158,348 134,165 129,636 86,844 350,645 285,671 93,560 3,000 382,231 899,457 91,540 41,438 1,032,435 123,186 123,186 156,073 59,665 215,738 130,986 149,072 21.9% $ -15.2% $ 18.6% $ 79.6% $ -3.4% $ -5.8% $ 16.5% $ 4.5% $ 201.7% $ 0.0% $ 24.3% $ 1.2% $ 2.9% $ 16.3% $ 1.8% $ 7.1% $ 7.1% $ 17.9% $ 76.9% $ 29.9% $ -24.7% $ 27.1% $ 156,248 12,407 168,655 143,481 145,869 97,547 386,897 309,035 41,404 3,000 353,439 987,981 99,140 43,000 1,130,121 157,324 157,324 166,498 37,655 204,153 146,441 124,397 5.5% $ 21.9% $ 6.5% $ 6.9% $ 12.5% $ 12.3% $ 10.3% $ 8.2% $ -55.7% $ 0.0% $ -7.5% $ 9.8% $ 8.3% $ 3.8% $ 9.5% $ 27.7% $ 27.7% $ 6.7% $ -36.9% $ -5.4% $ 11.8% $ -16.6% $ 8,078 2,229 10,307 9,316 16,233 10,703 36,252 23,364 (52,156) (28,793) 88,524 7,600 1,562 97,686 34,138 34,138 10,425 {22,010) (11,585) 15,455 (24,675) 11 EXHIBIT A Intergovernmental Total Administrative Services Law Enforcement Salaries and Benefits Supplies and Services Intergovernmental Capital Total Law Enforcement Detention and Correction Salaries and Benefits Supplies and Services Intergovernmental Total Detention and Correction Information Services Salaries and Benefits Supplies and Services Capital Total Information Services Engineering Salaries and Benefits Supplies and Services Intergovernmental Total Engineering Community Development Salaries and Benefits Supplies and Services Total Community Development Planning Salaries and Benefits Supplies and Services Intergovernmental Total Planning 12/4/2017 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 2015 2016 Annual% 2017 Annual% 2018 Annual% 2018 Actual Actual Change Estimated Change Budget Change Change 42,728 $ 337,036 $ 3, 790,482 $ 548,992 $ 263,750 $ 152,578 $ 4,755,802 $ 127,516 $ 15,092 $ 184,467 $ 327,075 $ 336,856 $ 232,917 $ 15,851 585,624 $ 1,067,550 $ 93,152 $ 150 $ 1,160,852 $ 225,354 $ 4,255 $ 229,609 $ 420,000 $ 129,653 $ 90,150 $ 639,803 $ 36,961 328,152 3,843,493 589,777 253,460 17,547 4,704,277 133,092 17,363 236,978 387,433 410,836 247,454 658,290 1,089,985 116,987 1,206,972 242,088 8,169 250,257 437,720 88,285 92,150 618,155 -13.5% $ -2.6% $ 1.4% $ 7.4% $ -3.9% $ -88.5% $ -1.1% $ 4.4% $ 15.0% $ 28.5% $ 18.5% $ 22.0% $ 6.2% $ -100.0% $ 12.4% $ 2.1% $ 25.6% $ -100.0% $ 4.0% $ 7.4% $ 92 .0% $ 9.0% $ 4.2% $ -31.9% $ 2.2% $ -3.4% $ 38,032 318,090 3,979,381 535,988 257,973 - 4,773,342 85,596 20,827 222,487 328,910 478,384 254,808 12,263 745,455 1,117,981 108,990 1,226,971 249,121 15,555 264,676 450,404 126, 730 88,738 665,872 2.9% $ -3.1 % $ 3.5% $ -9.1 % $ 1.8% $ -100.0% $ 1.5% $ -35.7% $ 20.0% $ -6.1 % $ -15.1% $ 16.4% $ 3.0% $ 100.0% $ 13.2% $ 2.6% $ -6.8% $ 1.7% $ 2.9% $ 90.4% $ 5.8% $ 2.9% $ 43.5% $ -3.7% $ 7.7% $ 38,695 309,533 4,132,175 563,077 280,133 - 4,975,385 89,893 21,372 237,265 348,530 515,633 256,314 73,213 845,160 1,169,451 123,323 1,292,774 271,441 18,434 289,875 484,321 138,602 97,882 720,805 1.7% $ -2.7% $ 3.8% $ 5.1% $ 8.6% $ $ 4.2% $ 5.0% $ 2.6% $ 6.6% $ 6.0% $ 7.8% $ 0.6% $ 497.0% $ 13.4% $ 4.6% $ 13.2% $ $ 5.4% $ 9.0% $ 18.5% $ 9.5% $ 7.5% $ 9.4% $ 10.3% $ 8.2% $ 663 (8,557) 152,794 27,089 22,160 202,043 4,297 545 14,778 19,620 37,249 1,506 60,950 99,705 51,470 14,333 65,803 22,320 2,879 25,199 33,917 11,872 9,144 54,933 12 EXHIBIT A Animal Control Supplies and Services Intergovernmental Total Animal Control Parks and Recreation Salaries and Benefits Supplies and Services Intergovernmental Total Parks and Recreation Parks Maintenance Salaries and Benefits Supplies and Services Total Parks and Recreation Building Salaries and Benefits Supplies and Services Total Building Central Services Salaries and Benefits Supplies and Services Total Central Services Library Salaries and Benefits Supplies and Services Intergovernmental Capital Total Library Support to Other Funds Transfers to Other Funds 12/4/2017 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 2015 2016 Annual% 2017 Annual % 2018 Annual % 2018 Actual Actual Change Estimated Change Budget Change Change 388 $ 99,123 $ 99,511 $ 505,780 $ 270,491 $ 2,100 $ 778,371 $ 55~466 $ 39~804 $ 950,270 $ 445,105 $ 26,521 $ 471,626 $ 10~214 $ 13~480 $ 238,694 $ 1,105,646 $ 188,652 $ 918 $ 87,545 $ 1,382,761 $ 4,795,181 $ 122 101,413 101,535 508,730 268,250 2,296 779,276 533,609 428,162 961,771 520,775 21,342 542,117 106,628 117,667 224,295 986,368 218,001 812 88,926 1,294,107 4,629,386 -68.6% $ 2.3% $ 2.0% $ 0.6% $ -0.8% $ 9.3% $ 0.1% $ -4.6% $ 9.6% $ 1.2% $ 17.0% $ -19.5% $ 14.9% $ 2.3% $ -12.5% $ -6.0% $ -10.8% $ 15.6% $ -11.5% $ 0.0% $ -6.4% $ -3.5% $ 500 105,045 105,545 490,233 373,069 2,993 866,295 518,937 449,156 968,093 529,566 26,482 556,048 108,187 102,501 210,688 1,039,173 194,556 1,660 108,382 1,343,771 6,498,673 309.8% $ 3.6% $ 3.9% $ -3.6% $ 39.1% $ 30.4% $ 11.2% $ -2.7% $ 4.9% $ 0.7% $ 1.7% $ 24.1% $ 2.6% $ 1.5% $ -12.9% $ -6.1% $ 5.4% $ -10.8% $ 104.4% $ 21.9% $ 3.8% $ 40.4% $ 500 133,788 134,288 544,017 301,219 2,755 847,991 530,392 497,847 1,028,239 564,329 28,026 592,355 112,841 114,986 227,827 1,170,746 175,273 1,694 130,000 1,477,713 6,037,526 0.0% $ 27.4% $ 27.2% $ 11.0% $ -19.3% $ -8.0% $ -2.1 % $ 2.2% $ 10.8% $ 6.2% $ 6.6% $ 5.8% $ 6.5% $ 4.3% $ 12.2% $ 8.1% $ 12.7% $ -9.9% $ 2.0% $ 19.9% $ 10.0% $ -7.1% $ 28,743 28,743 53,784 {71,850) (238) (18,304) 11,455 48,691 60,146 34,763 1,544 36,307 4,654 12,485 17,139 131,573 (19,283) 34 21,618 133,942 (461,148) 13 EXHIBIT A 2015 2016 Annual% 2017 Annual% 2018 Annual% 2018 Actual Actual Change Estimated Change Budget Change Change Total Support to Other Funds $ 4,795,181 $ 4,629,386 -3.5% $ 6,498,673 40.4% $ 6,037,526 -7.1 % $ ( 461,148) TOTAL GENERAL FUND $ 18,741,882 $ 18,722,954 -0.1 % $ 21,135,012 12.9% $ 21,528,591 1.6% $ 333,433 12/4/2017 14