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ORD 2689 t� a A re ti `� oo i`d 0I%ID i'I, ANCE adopni ,� �� : % fir � " fit 'tor 'the i ' y o ` � � �� ' a s rig Co n `for rt h, e `f iS (c S, � a � � '1(� Pgiu`� r� i � g ��1 � c� �� r �� , g `� �, � �� J J `�i�� E �IFr P S � �� J �� ,_� � ' i� .J. .!IW � � 3 't �� ' I �.1il, �� , ? �) ,IsJ� 9J g'' " � << � with �� tori completecd] a ild placed on 'iii Cle �� opoe �c1� � �� , ' i; `� ' : i �`� � %, � r� .J. rihe m of moneys ra� �,9 � f� '' � LO r ' ` y ( � ; 1fi � ' � p sins , bond �� 'e '�, � v� �� Men c� � �� `� `� � r � s �; , d' rz= s &f'� � '8 'dAI � �� S a �`� cl expenses o '� gt� ;� e� 6 � � `� � � 9 �'1 � � `� �% 'Bo6 � `C � � �i u' 6`� u�u`� . ((�/� FF y .1 .01 �L- �� 0 �� Il ll �� llm o n the� e 2 �d� 7.�7 � � �� '�� e � � � b to I� .7 � �� '� � �� r� � � � rP r � � o i � 1 F•" P �' �:_ � '� - �� ,� c� � 1 - r. � �_. � .� �� u`� 1 �� uo � l� � � ` � 3� '�, 6 � y �u� � �'�' 6 � � � �i 't �� lJu JSJ01J (� � G, otl � 5 �� rb / � � OY � 'av �7 ` ! l i � rrj jj_ i11r fg :{^jfn'- ^ �� (� _ r^ � . a ` 1 G) (� ` � �� l r � � ( 4; CV � � 8 u � u o 6U t �` � , u� .1� , '�I� J� �� r (^ � Q � I 1 �J ly � apy � II 'i uF� Big �"� I ; s ou siiictl C� J ' �� aii oppoJ- l; ��16`� i ' � ' ; � ' iC e e J" C � �Jj � o6 s it � �.� C � g `� DandD - �r HEd Ev,L .� � Byes ive % i , c oglind it a rin 'et and considered the ratter of the budget for the fisca C 11 4t3 .� J "� r :l 9 �a�� ]ER ;S, It w dId proposed t, Ud eft cu oes note exceed '� B✓ae I �� 'u` �� B 8 � ��` � '� of ta ' ; j � �� Blov� ed by law to be levied on the property within 'thy ;City ,,iso �a'nas for the purposes set forth in said budget , and the mated e �cpendi ` �� J� es set forth in said budget being all necessary 'to carr .,, oJi ' he government of the said City Ifor sail yeza 0 Lind beQng rt4uth icien 't 'tip aneeUthre vari 'ous needs of said city dU Ii ng said period ; and , NOW THEREFORE ,,� Eu� EFORE ,, ydNu—IE �� a �� COUjhk ��-. 0L ��ti„�' F � �IE CITY Y ' �, ` � �" uAS DO ORDJANIN AS lia �� LL �� VV �� '' <<_ I ` �a �� 'e 'd� '�" 'i� 8.le � D .�y �� '�' C a8 �� S � � �� '� s � 39n g 'tr7 1 'u0J' �: B"� F� n � sr� ,� B � �i' eaG" �� E� � 7y :.a �`� ii�Jg January 1 , 101141 is .� ,� optecl I '�� 'l�yB`� (� 'u �,IVII i aeveB on � 'Cs `lira '�c�arr"n b. � co, n �4� erias seen "�of , i � r- BI � � l , c int � ,1 � ,� ;� ri y� ere '6t=_> 'd 't✓ � t. � e � � l" � II_, � �� . Y •`� ill� � �� ` � J � � � ' S,:� • �I '��• �� ' h three ;� if ir - � i� t?J �'- r . r is Thr � � > , � � �:y .� �` f `�A] 8I 'C � 9 �ar1r ton '�J� � � �� 3 �� !I � ,� !� � N J � d � - �. _? 'U d . V� ::' B � u h in E CT 10 The total estirnated rever res and appropriat6ons for each fund for 'L he pity of Cam, as and the aggregated total for a3B 'r gids are as foBlows : SUMMARY OF ESTIMATED REVENUESp APPROPRIATIONS (AND USE OF FUND BALANCE ) Fund # Fund Revenues Appropriation ( Use of) 001 General 17 , . 1 , $ 18 ; 024 ? 236 ( $ 90 % 835 ) 112 City Streets $ 260168 ; 128 $ 2P P 115 Emergency Rescue 3 , 1 2 , 3 , 17119 $ 11J08 120 Lodging Tax Fund $ 5 , 7 $ 5ft000 $ 937 125 Cemetery $ 129 ,P451 $ 142 � 694 ( $ 13 � 243 ) 239 Unlimited GO BondDebt Service $ 626 , 119 0911 240 Limited GO Debt Service p $ 883 ; 455 300 GMA Capital Projects $ 26# 8200097 $ 3 , 3310PI30 ( $ 511YO33 ) 313 NW 381h Construction 1 $ 3 &9572 &0000 314 FrIberg Street Construction ? ? 350 Communitye t r Capital Proj , ? $ 500 ; 000 $ 0 419 Storm Water Drainage $ IP175 , 822 1 , ? 22 City Sanitary1 1 , 424 Water- Sewer ? 5 ? 7 ? ( $ 36 ? 051 ) 5 WWTP Construction 170 , 170A1000 32 ater � Se er Capital Reserve $ 3 ) 044 ? 253 $ 3 , 020POOO $ 24J? 253 � 35 ater�o e e r Bond Reserve . , $ 1 ; 000 523 Equipment t I 1 ? ? 5 7 14? , 3 7 $ 377 ; 290 611 F ' re encs Pension $ 56 , 511 $ 25 , OOO $ 314P511 TOTALS $ 64 ; 954J69 ? 7 p7 ( $ I ? 839 , 629 ) SECTION The Finance Director is d ' rected to transmit a copy of this budget to the Off ice of the Auditor o the State ofWashington , Municipal Research a rice ester , an tote ssoci � ti f � si � tori Citi sa of ca U as BLO - .1 g � r � � o F� I Oji ll�i ( � r � 7 p A �_ as the p ° This ordinance shad 'b � n '�=� rce and take e �� cet five ( 5 ) �� =� �� ' +� � � � L I � � i C � �� i �� , t� r �ling � �� Dawe P �aSbED 'Ely � � Cu � � d PPR QED � �/ ' the Ma . r or this ��' da of Decei p bee 21 130 SDG\11 EDO �- - - - AT" EST ° Approved as to form . ell City Attorney Clory of Geese Budget fw ° 2014 Projected BeginningBudget Pro * ected Ending Fund Balance Revenues Appropriation 1 Balance General $ 41498 , 268 $ 17 , 114 , 401 $ 18 ,024, 236 $ 30588 , 433 $ ( 909 ) 835 ) City Street $ 251 , 074 $ 21168 , 128 $ 21402 , 986 $ 16 , 216 $ ( 234 , 858 ) Emergency Rescue 9 , � 69 3 , 132 , 998 $ 3 , 173 , 890 $ 90P577 11Y108 11 , :108 Lodging Tax Fund :� 13 , 348 :�3 5 , 937 � 14 , 285 $ 93 Cemetery $ 35 , 088 $ 129 , 145 �1f 142 , 694 : 21 , 845 ( 13 , 243 ) Unlimited G . O . !SfDNid Debt Service `b 28 , 541 F, 626II 626 , 119 �� 28 , 541 $ - Lirnitecl G . O . Bend Debt Service $ 337 $ 883 , 455 $ 883 , 455 337 $ 6 - GMA Capital �� ejec-ts 2 , 112 , 637 2 , 820 , 097 $ 3 , 333 , "A 30 , 601y604 $ ( 511 , 033 ) NW 38th Ave . (f.. onstructi ® n �y o 3 , 572 , 040 $ 3 , 572 , 000! $ - $ - Friberg Street Fuad $ - $ 3 , 550 , ® 0O : 3 , 550 , 000 $ - $ Community Center Capital Projects b 47651 $ 5fl0 , 000 $ 500 , 000 $ 4 , 651 $ - Storm Water Drainage Utility 835 , 522 $ 1 , 175 , 822 ;;S 1 , 6051066 $ 406 , 278 $ ( 429 , 244) City Sanitary .`5 800 , 335 $ 1 , 814, 948 $ 3 , 966 , 412 $ 648 , 871 $ ( 151 , 464) Water = Sewer 2 , 526 , 899 $ 22 , 536 , 452 $ 22 , 572 , 503 $ 2 , 11. 90 , 841. 8 a ( 36 , 051 WWTPConstruction :� - $ 170 , 000 $ 1700000 $ - $ - Water- Sewer Capital Reserve 836 , 472 $ 31044 , 253 $ 3o020 , OOO $ 860 , 725 $ 24 , 253 Water- Sewer Bend ReServG �G 836 , 472 $ 1 , 000 $ o $ 837 , 472 $ 1 , 000 Equipment Rental .!; "i1 , 3 % 8 , 8 �1 'I x , 60 %' , 597 11 % % r 3 ! 7 1 , 706 , 107 $ ` 77o290 Firemen ' s Pension 2 , 540 , 598 56, 511 $ 2S , 04010 2 , 572 , 109 $ 33 , 511 Jn352 B ' � 5 -; ) g8 3 Total , ¢ yB id et u0 _L �1 ��' •' i �`' !l 11 / 18 / 2013 't Revenue Enterprise Internal Reserve Fw Generalw � e vs irn2twed 3egi :nnnng Fund Balance 1 / 1 / 2014 :�; x , 498 , 268 $ 378 , 979 $ 28 , 878 � 2 , 117 , 288 50835 , 700 $ 1 , 328, 817 $ 2 , 540 , 598 $ 16 , 728 , S28 i a �fes :;: 13 , "169 , 173 .`'� 1 , 265 , 029 $ ` 2 1119 991 , 935 16 , O52 , 236 Licenses and Permits � 701A42 701 , 442 Intergoveln mental 472 , 469 .$ 41 �� , 528 $ 7 , 399 , 500 $ 500 , 250 $ X3 , 786 , a7 r 7 Charges for Services :� 2 , 294 , 73lir, $ 3 , 769 , 961 690 , 024 $ 14' rO58 , /102 1 , 596 , 621; � 20 , 4! O % 742 Fines and forfeitures $ 271 , 310 . 129444 $ 283 , 7SZI. Miscellaneous Revenue `$ 205 , 273 :b 12 , "105 37 , 85s .� 163 , 824 �� 51975 $ 56 , 111 $ 481 , 546 1' Ioi� - Rever� ies :i - $ 375 , 001 $ 670 , 000 "111 , 009 , OOfl 11 , 845 , 000 Transfers $ 1 , 837 , 41. 7 $ 883 ? 455 $ 652 , 8110 $ 3 , 020 ; 000 6 , 393 , 702 Total Revienue c� - 14r 403 $ 5r480 ; 5121• b� 11509 , 57 itl• ,N L , � 2 , fl97 - °.�' 28 74 , - 76 3 , 612 , 59t A 500� , 511 d 64a95 /1' , 10� Total Available Resources `� 21 , 6120669 $ SP8657493 $ 1 , S381452 �i� 12 , 559 , 385 :� 34 , S7811176 `h 2 , 9 :' 1 , x• 13 $ 2 , S97 , '109 81 , 602 , 697 .z:. Salaries and benefits 12 , 0461133 $ 3 , 057 , 918 - $ 2 , 620 , 268 370 , 773 :5 25 , 000 $ 18 , 120 , 090 Supplies and Sei vices $ 2 , 739 , 076 .`� 3 , 334, 549 $ 917 , 675 b z'• , 9S8 , 900 $ 554' , 53x $� 10 , 501 , 734 rnter ov (ernmencal 31075 , 422 4359455 $ 5 "17 , 000 1) 2 , 027 , 877 CaF� ital :;> 3 26x160 865 , 000 3 , 552x000 "� � �� 6fl � �� ` � � � , u0 $ ?:, 4 , J 8 , � 6G Debt Service :� 29 , 6 • 8 $� 1j509y5 '7 �r �t 300 , 000 $ 5 , 399 , 2 {35 4 a �1sfers ��) 1 , 837, 447 .S .� _�i , L�• G.7 FzI S �i) 3 , �� 72 , �' - �� 6, 3` 93 , •702 i w Deal b -Aqegditures $ 1c3 , 1r2 �- , 236 °a 5 , % 22 , 570 a , 50 �� 5 ;� �? :0 10r 953 , 130 29 , r r 33 : 981 > i ?_', 2Sr 30 'l 25r 000 66r 793 , 795 - l - ti -! Estimated Ending Fund al .ance1 :i> 3 , 555 , '133 I2 , 9 ? 3 .a_ � _ 8 , 878 '6 _1 , 000 ' 255 5 , 244 , 195 `6 1 , 706 , ? 06 :S 2 , 572 , "109 `, 38 , 888 , 5' 90 - - - Total E �_ penditures anal - - Reserve balance 21 , 612 , 069 $ 5 , 865 , 493 �� 1 , S38 , 4S2 `h 12 , SS9 , 385 q; 3x , 578 , 176 2 , 931 , 413 $ 2 , 597 , 109 81 , 682 , 697 a .l •�/ � 8/ 2 � :� � 2 2014 Citof Camas Employee Positions Position Department Count Islamism Executive City Administrator Executive 1 . 0 Execuidve Assistant Exec . /Adm . Srv . / HR 1 * 0 • . e 5Services Adrr� iinisl a ative Service's Diral ct � � Aclr �� a� r ' voa� � Ie� 1 . 0 Oil Adm., ScYapjveseVICI � � 1�� orrf � a � 9c� f1� �. rv1c2 �^�� anag (r2iin '',() i� a `Liei � � � r�19 � � � Di �1 ° 11nEfo ro na 'L n `!' u � � a''t� na � �� , '� � � � 0U� `�`9a `(� Ilion �, ,P � i' Ici; ',� � � i �� o `il o �� ` ` S4,e Info . Setl FY ic (`.. s r� c, IIII ul� c , aO 0 InQ aun11 ^U Ila cion r ) 2J ' 9 D 9 t� o Finance Direc 'l Finance 1 . 0 Acco �.9i�i �04" aanager F0naiit%;Z: e 1 . 0 M Acc0u n gnu Finance 1 ° c4.� 0Ur69n Assistant Fir aance ° �;5111 lc Financial Assistants Fiiiance 520 Police Chief Police 1 . 0 Police Captain n1 . 0 Patrol Sergeadi ' P H C e 4 . 0 Detective SergeinLI u � i � l� `� 10 Admin ' siLrative Sergeant P (oiil_, 100 pa, ho. ro 10 %f = kers P (0ii ,l:, e 1500 Detective—S Po I C 00 .Schou eSOL rce �0 ' � i �Uei' P « dice � 00 Cede r � r Ea'� forcemeUipt O 'f='ficer Police . . 0 Court Secur0ty Officer P0 , Je C06 Offender Work Crew leader DoIJce Senior Adm . Support Assistant Police Oil o � f Admistrative .Support Assistant 11 Police Consolidated .. � . Fire Chief Fire/ EMS I . 0 Sr . Adm . Suppoi Assistant Fire / EMS Divisi ,lon l`� ieo imine / EMS A 0 Battalion (� �� J 9 �� i � % � utrU 1 F9rej Captain Fi` re ✓`� o0 F � J°. ire 'f9gh ter/ P' aramedics Fires) Ej �i� � ° R 9 ' `fighter ire Deputy Fire Marshal Fire `1er0 I 1 Gly rrar%% D Gu' e ; � c� G ' LK G� aL 1 . 0 ,(`� ise G � "t I� bre par (.jre � for L3* G ' aU=�j � i G' ucj' fir CLIIa " i ij, Jervi %ces specialiST L LID ' aN .i au � G rad a� a rssoc a `te � GE�17fir 01 ani �.� ppo I ssiS 'L* a 1 11 � n � JIG ' f j (a VIC (a � G �)lrarian, 1 i � Vae � j n0 3ubs 'tftuptes L n4G' ailf 0 . Community - • • Y AW 46( • � ornrnunity Development Director Adrn / n � . / Plan . /Bii ga Admonistrative Asslstan `E Lornr� o �I� favelop . A41, mo a n0 G�if� G6 ) Gs 'tre� 'LI b �9 ; jp �L9G' � H SGs 'i� ar� ' �� rV�lri�� o � �, `cowl� � l pIIpe , � '� Cu� o `l o 0 PC EGiiG1eing, � 6� a eG' 6`➢ ; ineeriG br 10 ( Pro� ec` V�0 t� J� � nvi � ' G � i6'� �; o � Enr; nG`) eer 1,111 �� JGG � e rGol �il a �! Senior Erigineeri ig Technician Engineering � n0 ngineering TechnilfM. E �� y , 1a o Piayinin ; � �� naer P 1 in , " o Senior Planner Plannang � o Planner i Planning 00 Prn Ali Ted] P ) R elcl Y1 Plan ling � 00 �Buoltling Official BUildin ,g � o Paais Examiner BUMog BUdding Inspector i � �� i ► �lid � � � �a � tr e �� ior PeG' G`rJit �� ,� �� l� n , cian�u B �,nildI � o Public Warks Director P 1,1bli , IAs, (0IL 1e0 Facility Operations Specialism << �� r� `� n� al � r '�l �� re � 'rs �� n (r I : ''� ' � ' � � � P � ParCSl �Rublic Works SLIperysor s � r(e21solciVin + Leac ilaintenance Workie, S [ r % e `WWa—17 er'^ /`S 'evier/' Panks . n0 Serdor N1air a :tteiance Won' l< e �' S 'treets/cer'n /ID '- 0G ' G" If) ;/ � ar , IAI tante Worker 11 e✓ ,1. ref8a. t �.7 �J St '�w�' u� a 'ril ') � ! a � Unll) hAD G G11, E? ILMC es/ V or<,a r I S t r eras/St 'O F rliklpawl% Chiei � a , ion Worker Sanitary OG, Sanitation Worker Ui Sanitary 300 � tili � i'�� aG � a , exp Water;Sewer � o � Operations L,npery So W ;after/Sewer � 0 � o Water �� a,.� ppiy Operator Wa 'Ler/5ewe100 Sewer iMaontenaice Worker Water/Sewer 100 Serdor Utili `Cy I lairitenancc WoGI Wa 'I r/Sevier � a Waste Water Treatment Operator Wa 'Ler � ) eljy/ er Soo Engineer ) i WateY),Seviiij jP I Do � ility iNilac j1 'tenan�xr( Vvori� er I ] Wa `ter' ( ewer !�.T 'I ty G�Jlainrtenance tiVorbliIi, 0 011ie ' Me d,lie EquiprindenBAN L an '�Lal n0 t. �Vlechan ' cs EgUIpMeG`a ` a `EL j6 2 . D Senior AdmiistraiMz.., Support Assistant �1,Aic ��n� anks 100 Season al Help JOb I 1 , J �� ' � ; j 16 • • IIL mks Parks and Recreation Manager Parks and Recreation 1 . 0 Re �, �' U�, atioJit .Uolc `dfinat � a� - , � , ' , 1 Parks and Recreation � 01 Aogra707 � AlCk" PJes arks ,�� Jri '.�j Re '�c ee � w � � 005 a � ° Support Assostan � III Parks ani Rcar, �eEl � 1011 � a0 Seasori .al Help Parks and Recrean 1� 110d2 . 8 Total • • - - for 1 , v City of Camas Salaries Effective 1 / 1 /2014 Position Accounting Manager 5613 5761 5955 6134 6317 6506 6701 Administrative Assistant 4070 4190 4317 4446 4576 4716 4657 Administrative Services Director 7902 6139 6364 6636 6696 9161 9436 Assistant Library Director 5269 5447 5611 5779 5953 6132 6316 Building Official 6155 6339 6529 6726 6928 7136 7350 City Administrator 974. 6 1004. 0 10341 10651 10971 11300 11639 Community Development Director 7902 6139 6364 6636 6696 9161 9436 Division Chief of Emergency Medical Svcs . 7672 7902 6139 6364 6636 6696 9163 Engineering Manager 7077 7290 7509 7734 7967 6206 6452 Executive ,Assistant to City Administrator 4426 4561 4696 4639 4964 5134 5266 Finance Director 7902 6139 8384 6636 6696 9161 9436 06 Fire thief 6516 6625 9143 9475 9621 10116 10419 ® Information Systems Manager 6319 6509 6706 6907 7115 7329 7549 Library Director 6699 6901 7106 7321 7541 7767 6000 Operations Supervisor - W/S 5752 5926 6102 6265 6474. 6666 6666 Operations Supervisor - Wastewater 5752 5926 6102 6265 6474 6666 6666 Parks and Recreation Manager 5310 5469 5632 5603 5976 6156 6341 Manning Manager 6320 6509 6707 6907 7114 7329 7549 Police Captain 7137 7349 7570 7797 6032 6273 8521 Police Chief 6505 6760 9024 9292 9570 9656 10154 Public Works Director 7902 6139 8384 6636 6696 9161 943 Public Works Operations Supervisor 6155 6339 6530 6726 6928 7136 7350 Seasonal Engineering Tech 19447 Engineering Utility Intern 9 . 32 Asst . Pool Supervisor 12 . 66 13 . 06 - - - - - Lifeguard 10 . 36 10 . 66 Lead Lifeguard 11 . 33 11 . 67 - - - - Water Safety Instructor 11 . 00 11 . 33 - - - - - Lead Water Safety Instructor 11 . 67 12 . 02 - - - - - Pool /Activity Aide 9 . 32 Pool Cashier 11 . 00 11 . 33 - - - - - Seasonal Maintenance Worker 11 . 09 11 . 42 11 . 76 Summer Maintenance ' orker 10 . 09 10 .42 10 . 73 Summer Reading Aide 10 . 76 11 . 06 Recreation Leader 12 . 03 12 . 36 12 . 75 13 . 13 13 . 52 13 . 93 14 . 35 Recreation Aide 10 . 36 10 . 66 11 . 00 11 . 33 i 11 . 67 12 . 03 12 . 39 r o , J fj �Fen? 014 EC C1 _ �) J 7 VEHICLES 2013 Mate � �. :iv4 Rate Active 14 . rice Reserve Gener �nl r . ``t '_ � 0 � � $ 843 295 �. Police Pr3troles 1 , 726 � 2 , 'I 68 N 'I , 0 Police -- - Non - Patrols U . , a � + , _ � � � 0 ? Police Sues -r 42 Specialty Service "vehicles T rY Vans - dao � - --- - - _ . . -- - i l �y got go 4 f4 4 FAA , . mssWA ! • fir. gl ` - + + ,i ; '�"• � ,'-� �f` ' �' go �� 1 �� ~ �� f ( gg r� tj '!•� L � got It 0 I, a go, I*k or Io . ggr� Al It , • . to :4g �. ti ° It � ' IND w �'" ` get 4 �•. �.,• :� ° ' r" yam ' fed , v, ' ° `•� . •� '�' ° r 41.�{•! . 'T j ' or gdA Igo 14 1 to It go. 4 glop L 44 , top V At 4bl Joe — 91. go tolol 08 aft got i. yk. . :r.- _i,- • , - � t sjF4 .yy. t ■ r • ,s }top _ i Ago �� , r� , . _ y y • - .` J ta y ,i y; N y� a. a.'' . tir f - l7� y i f ' ` y i Igloo ,.• ,}, . 7ow a f�, a : - ' Air _ ,,�_ ' (-:* . . .a. 4• - - �L ♦ - ggot I• :.r,�j �+ i . . +<j�. f • _aA�r,. . t �� . °s` y ' `r = k ', r � • r: 3 / ✓It I � 1 1 Vb • i�'i .11. g.' .y. n^ II►t d.+rr .ri _ .ii ray, w ` ♦ f � f + • a - A _ \ - _ - got go did Oog _lol 406 A. 4: S It L I III got log to Iol Ito % - - PROit _ ° 4 • .. t - 7 -took, . . � ` }�. . z ' r ° - _ .�,� • Vor At I - :.to fg _ "•.• �M ., � .y 1 aka ie r. Ag Igloo A Ar go or I Ill gg , , ♦♦� �' i , ( ali }" iLiR' i' ^ .go. x . J� - - I. It ". .r....Ya 1 w c. �f 'f. 1 • ' ° I ;y • `+ 080"Noggo to W, Al o1m,,ljog. It too got go ib�ftjt It v ror go It - R Ago, I r�' 9rP i T''► i I - 1 It loo. . t .<-.,e,�w x;, - � 5 r Itz Ntl III, l < - to v <`° . � bench wiffbelacedin the Lacamas Lake Goch e Tark SpnngC 2014, dedicated• to 9Vina Regor ..}c . SY..: . •I � go t ,6 • i:'Vv _ f'•. •� ' i ,i ' V ^� t. ti 1 , ,,,. . .lcf °F. t -fid .. cr e s City of Camas , Washington0 14 Table of Contents xz x Section In. Overview h et in Summary qt Budget Message I - 1 Reader' s Guide to the Budget 1 -9 The Budget Process 147 Budget Summary k19 Section f Department Budgets General Fund Summary 114 Revenues 11 -3 Legislative 11 -7 Judicial 11 -9 Executive 11 - 11 Finance 1143 Legal Counsel 11 . 16 Human Resources 1148 Administrative Services 11 - 20 Law Enforcement 11 -22 Fire Protection 11 - 26 Detention and Correction 11 -31 Information Systems 11 -34 Community Development 11 -37 Animal Control 1141 Parks and Recreation 1143 Central Services 1149 Library 11 -51 Operating Transfers 11 -54 General Fund Summary 11 -55 Special eve Summary Ik57 Streets 11 -59 Emergency Rescue Services Fund 11 -67 Cemetery Fund 11 - 72 Lodging Tax Fund 11 -75 a . . City Debt Summary 11 -77 Unlimited Tax General Obligation Bond Debt Fund 11 - 83 Limited Tax General Obligation Bond Debt Fund 11 -85 Capital Summary 11 -87 Growth Management Act Capital Fund 11 -95 Utility Funds Summary 11 -99 Storm Water Drainage Fund ll - 1o1 Sanitary Fund li - 1o7 Water/Sewer Fund 10 - 11l Internal Service i Summary 11 - 121 Equipment Rental Fund 11 - 122 Firemen ' s Pension Fund 11427 Section Section 1 City Background Form of Government and Organization 1114 City Mission Statement and Board , Commissions and Committees 111 - 2 City Organizational Chart llk3 Regular Positions/ Full Time Equivalents ( FTEs ) by Department llk4 Section 2 - Geography Summary 111 -7 Map of the City of Camas llk8 Section i Profile Community Profile Statistics 111 -9 Section - Demographics and Economics 111 - 10 Section — Budget Ordinance 11141 Section - City of Battle Groundi i i Policies 11144 Section - Glossary 111 -26 City of Camas Budget I . Overview : The Budget in Summary f ■ City of Camas Budge t 2014 5 oo r. x..r .!x.._..,. ....«,. .s.-rx __us.:,... -... ,.�_..._... <,N..cc._�.1.t .. _._...,.___.._... .- ..�._,�:,,:,__...:.^.�.�...w,....:...�� ,...:.,z.__.r_.,:...a ,. , ,:.c _, r.,.,:.w1G...:;x._...v: ,,:..,,.rt_,a. ?�:.. ..l�.: %-"' r <.c,. _Y�U.c. ..C. .,....,,.. u-v,.l "' ✓.r.W.�,.,.�.,;.-?' .;,.,'/�_,...:. ?G.s.... Y �%._vr�.,, ..q'.%:_�'" �, Y.s.r;.✓".,A:z." S Budget Message Dear Council Members , Citizens , and Staff . I am pleased to present the City' s budget for 2014 fiscal year . This budget reflects the Council ' s goals along with the ongoing services our citizens have come to expect . We have revamped the format and layout of the budget to not only make the budget more readable and easier to comprehend , but also to help citizens better understand how the City works . Explanation of the Budget Document The budget document incorporates the Mayor' s and City Council ' s priorities from the various Council workshops, meetings and adopted plans . It is a combined budget document incorporating both the operating and capital itself was built in a new process from prior years by building upon a baseline budget with budgets . The budget decision packages which Mayor and City Council carefully considered . Economic Environment The City of Camas is home to large high -tech manufacturing industries as well as from its origins a paper mill operated by Georgia Pacific Corporation . The high -tech companies include Wafer Tech , Sharp Microelectronics , and Sharp Labs of America , Linear Technologies, and Underwriters Laboratories . These companies welcomed the newest neighbor Fisher Investments which is growing a campus and drawing new residents to the City . The economy in Camas has improved in 2013 and the momentum is expected to continue into 2014 . New construction in housing continues to grow with an anticipated 150 - 170 new homes set to be constructed . Homeownership is holding steady nationally but may fall somewhat further for younger families struggling to afford a new home with the growth in student loans, slow job growth and tighter credit . Locally, home ownership appears to be in new homes for new residents coming into the community due to companies such as Fisher Investments and retirees . The City of Camas approved new residential zoning in the recently annexed land north of Lacamas Lake as well as some commercial and industrial land . The City anticipates this new annexed land to drive most of the housing growth of the City . Commercial activity has improved with store fronts in Historic Downtown Camas filled for the most part . First Friday events continue to draw large crowds . New businesses have included new restaurants, retail , and services . New commercial developments are anticipated for 2014 which will increase new construction and sales tax for the city. These developments are primarily near the City' s completed Phase I project on 38th Avenue . Phase 11 will break ground in 2014 which will fully convert a county road into a major city arterial , increasing traffic flow to major corporate businesses and open land to commercial development . Some of the growth in local economy is due to a case of " build it and they will come" or provide the infrastructure to better retain important businesses in the City and attract new businesses . In 2014, the City has a $ 25 million in capital projects , the four largest include : s f 2014City .vr.,... ,. .xz .... ',w..._...s.,......crs»,�...,w_..�.,.,_✓�z�...,__cTv_T_... .,...cax�. .✓. -�.., �.="�..:,s s-_..;.,.�rv .�a_.;s ,........ .sr,..<,:.! .r_._, .v:r: .: ,.a ._.... ....xr.�.�'"s'T.� �: .a. ._:r'. '.v.=�,w.....r.�. ��<..,..a..c � �. ,rz`-..r%"?";>....�_,;. '°.�-- 1_�'�,�' <_ .<_.,_._._..v i_..,__. Changes for the 2014 Budget Process The City changed how the budget is prepared this year. in prior years, departments submitted budget line items for their respective departments . These line items rolled together operating and capital budgets . The City Administrator and the Finance Department prepared the Recommended Budget Document which included these line items . The Recommended Budget document was updated to become the official Final Budget document upon City Council approval . The 2014 Budget changed from this practice in the following ways : F Revenue Forecast was performed and presented to City Council to help set the tone of the Budget process . Departments were provided projected estimates for salaries, benefits, indirect costs, rental rates and equipment rentals. Departments developed estimates for the rest of their line items in for their Baseline Budget. Baseline was defined as actual costs in 2013 inflated by CPI and/or known contractual changes . Operating and capital budgets were separated in the budget process to follow separate decision making tracks both at a staff level and City Council until the Final Budget was presented to City Council . Departments then submitted Decision Packages which are budget requests over and above the Baseline Budget both in Operating and Capital . The intent was to allow the decision makers to focus on policy rather than line items . The Decision Packages were evaluated using the City's SWOT ( Strengths, Weaknesses, Opportunities, and Threats ) Analysis to formulate the Mayor' s Recommended Budget for the City .- Council ity .Council was presented the Baseline Budget as well as the Decision Packages . Through workshops and the Council Finance Committee, decision packages were evaluated and approved . The Final Budget was adopted with this formal budget document following . Financial Policy Decisions In changing the budget process and with improved revenues, staff presented City Council with new policy decisions which relate to budget . with improvement to the economy under way, the City Council had the capacity in the 2014 budget to realign the budget for longer term sustainability. Staff discussed a number of strategies with the City Council opting for three strategies . Realign Operating and Capital Budgets Enhance Sustainable Revenue Sources Preserve Fund Balance Council elected to utilize these strategies in the respective order listed above . it is important to first ensure money is spent wisely and efficiently for core services . Second , the City is prudently enhancing resource options to sustain key infrastructure investments . Finally, maintain fund balance for unanticipated events both economically and strategically . Realign Operating and Capital Budgets In the prior budget cycles, revenues sources were stretched thin to fund core services . Some revenues which historically were reserved for capital projects were appropriated to fund operating costs . The 2011 Legislature through HB 1953 allowed cities to use real estate excise tax for operations and maintenance of 2014 'nudg City of Camas n ,..Z.. u �": ,-. . ., ...�" _,.w..".�..U_ z_, s.. ..,.c..�..:.. r✓�rr.,-. ,.. ,.. _ .n... .,..,_..-z-.,-._ . :.. ..,...,_.,, ?L ..-..;.....r.,� ,c�-.-..1"..,.--..,-.,yr'i-:.-r..✓z,., ' , ,r,. _�y�,x✓.�.>? "'-. ._ h '.� „�s: .�w^--`..y".�.a. , .Y «.^ ^ :..,=.+ ,_,,.Q.'/,w.,...N.,.Y s.,....nl,.r....`a..rl!' w,,.........r.Zr ..:,�.». ..r.:.:..a7,,..s. s existing capital projects as long as no more than 35 % of the available funds were used . This law does sunset on December 31, 2018 . The City utilized this revenue source for 2013 . with adequate projected funding in the 2014 Budget, this funding is to be utilized only for capital projects again . In prior years, the City did not segregate capital projects from operating funds except for the very large projects . This practice made it difficult for the City in analyzing operating trends . In looking at historical trends, capital projects in funds such as the General Fund or Street Fund would have large variances between years due to capital projects embedded in that year' s budget both from revenue as well as expenditures. In the 2014 Budget, major capital projects especially projects requiring multiple sources of funds and/or debt funding are in the City' s Capital Projects Fund or placed in separate distinct capital projects funds such as Friberg street Construction Fund . The exception to this policy is the projects associated with utility funds . These projects are included in the respective utility fund . The City made an effort in the 2014 Budget to identify future operating costs impacts for each of the approved capital projects . It is a first year attempt with the goal for the next budget cycle to enhance these projections and provide more uniformity in the projections. Enhance Sustainable Revenue Sources An additional analysis was completed in preparing the revenue forecast for the 2014 Revenue Budget, the staff analyzed revenue sources as to whether the revenue is ongoing and sustainable or is it one-time revenue such as a grant. Staff: presented the revenue forecast to City Council and recommended for decision making in the budget one time revenues be aligned with one time expenditures . when staff presented the decision packages for City Council ' s consideration, the packages were identified as to whether packages were ongoing, and if so, _ these packages were only put forth if the ongoing revenue would support the packages . These packages included .* Improving summer maintenance of the cemetery grounds . Reinstating key personnel Supporting current staffing with training Investing in City assets such as Lacamas Lodge and Fallen Leaf Lake The improving economic environment provided the City with a unique option to enhance sustainable revenue options . City Council opted to employ these options in order to provide the City with ongoing revenues for sustainable street maintenance from property taxes and for strategic investment in City utility infrastructure with a five year rate structure . Preserve Fund Balance The City' s Fund Balance Policy is to maintain 17°l of operating expenditures as fund. balance in the General Fund . The 2013 Budget anticipated using $ 830, 000 of fund balance . Conservative revenue estimates, improving economy and prudent management practices, the City was projected to have an unanticipated surplus of fund balance of approximately $ 1 . 7 million or 28/o fund balance reserve . The 2014 Budget allocated a portion of the balance for deferred maintenance and one-time compliance decision packages . The projected fund balance at the end of 2014 is anticipated to be 20% well above the financial policy goal . This moderate decision will provide a safety net to the City in the scenario the economy stagnates or declines in 2014 . The projects funded with part of the 2013 excess fund balance include ; 2014 5 City Camas Budg Repair and Maintenance of City Hall , Library and the City Swimming Pool Replacement of Computers and Equipment Updating the Citys Comprehensive Plan 2014 City Gals and. Priorities During the City Council workshops, priorities were developed to guide staff in formulating the 2014 budget . The 2014 budget reflects the turnaround in the economic environment . The City Council and staff recognized the need to make prudent financial decisions based upon revenues which may or may not continue at current growth rates . The City began a process in January, 2013 with a brainstorming approach to develop a work plan that effectively targets finite resources to the community' s greatest needs . This process was referred to as the SWOT analysis or Strengths, Weaknesses, Opportunities, and Threats Analysis : Strengths are advantages either natural or man - made that are considered assets or resources . Weaknesses are what is not currently available but should be, what is done poorly or could be improved . Opportunities are current strengths to be built upon or weaknesses that can be transformed . Threats are current weaknesses that cannot be transformed, negative trends or obstacles to overcome . The City Administrator at the time, Nina Regor, performed the analysis with department heads, staff and City Council . The results that were common among all the groups included : Lack of recreation facilities ( Lacamas Lodge will address this) Restoration of certain staffing levels improved technology within City government Funding for aging infrastructure, facilities, and equipment From this analysis, themes were formed and utilized when evaluating decision packages to go to City Council as well as for finalizing the budget. The themes became the City of Camas Budget Goals : Restoration — finding ways to restore staffing or address deferred maintenance Strategic Investment — items that help the City move ahead in an efficient and effective way both financially and in providing better service Compliance — ensuring not only the City is in compliance with RCWs and administrative law but with professional best practices . .., _ .. ..> ,..:, .- ✓v " _,.,11.:T. ._ X-..».. .:..:.-._.... -.v..i,._.._..,_ , ._..c.......rz,.., . , ., .. ;,r...� .�..,.,. .r. _=- r._.. .c .,.; ..,- _,..,.:r"r.7" _ .,.,._�.,d.�7. :..., ,F:..';�.,..,.,. .., ..+ :T.r. , ,:_ ..... .t,.:., .�._ . v.'.<z.z.,,..,'...�F_ ,.„ '.:..,.�,. ,-. .. .,,.. ...-,�...�:,,: i -.�' , ^ ^ :>x. ^- . .�.: ,:f �_ . , .w u.,M....-.. ..�.,....,.K.�.w✓ r �.' `.taf.._..... s.,.F....b._, . :., ;;k ., b4, :....�. _., .-?_,t.... .x. .,. '.£ rt } 201CitY of Camas Budget . � These goals then translated into the Budget priorities . These priorities included the following . IIIIIIIIIN NEW= I III I Is ' ties W BLIdget Pt 011 Restoration Decisions regarding the 2014 Budget were to ensure that restoration of service delivery and preservation in in were made . Repair of capital assets such as City Hall , Library, Streets Reinstate Finance staffing and Planning Manager Repair parks and increase maintenance of cemetery Strategic Investment Invest strategically into projects that will help the City work more effectively and efficiently or will provide for enhanced revenue options . These projects include . Replacing aging technology Contract for Legislative Advocacy Fund staff training Compliance Ensure key compliance issues are addressed . Comprehensive Plan Update ( GMA) Pool and locker room repairs City-wide training on financial system upgrade City Staffing The City of Camas 2014 budget reflects efforts to maintain current staffing levels , the 2014 Budget only increases staffing by . 25 FTE . With the increase in revenue , the first priority in hiring was restoring staff in departments in which operational issues were pressing either from compliance or volume . Departmen Position Position Cliange Description Finance 1 . 25 The Accountant position will be restored to assist with critical compliance issues . One of the Financial Assistant positions will be restored to full time in order to ensure separation of duties . Fire - 3 With the SAFER grant ending, three positions will be eliminated in Fire and Emergency Rescue . Staff is looking at ways to absorb these staff into vacant positions . Planning 1 The Planning Division has critical work associated with a full update of the City' s Comprehensive Plan during which anticipated staffing changes and increasing development in the City requires the filling of the Planning Manager position . Water/Sewer/Storm 1 The Utility Manager position will be primarily responsible with utility compliance with applicable State Drainage and Federal laws and permits . Budget Highlights The City of Camas budget is broken down by fund and department . Each of these sections outlines the budget highlights and new initiatives for 2014 . Some of the key programs or projects funded in 2014 include : • Position changes as described above • Sustainable street maintenance program • Opening of Lacamas Lodge Community Center -- _ImI6 City 2014 lex Repairs and maintenance to buildings and facilities Temporary staffing to monitor events at Fallen Leaf Lake and Lacamas Lodge Legislative advocacy both at the State and Federal level Investment in technology both from computers as well as training r Capital projects scheduled for design and/or construction during 2014 include : Sanitary Sewer Bypass Line 544 Pressure Zone Project — water Treatment Facility NW 38th Ave . Phase 11 NW Friberg Street Construction NW Brady Road if funding becomes available Gregg Reservoir Various repair and replacement projects in utilities, parks and streets Core Services The 2014 budget continues to fulfill the City' s mission of contributing to a high quality of life for our citizens by delivering a consistent, customer oriented set of core services . These services will assure a safe , economically viable place to live and work while continuing to ensure the quality of life the citizens of Camas expect . The 2014 budget continues to support the City' s role to sustain a set of core services across future budget cycles as we continue to accommodate current and future growth . To continue the essential services reinforced with recent budget cycles , the 2024 budget reflects investment in the following suite of core services for the City of Camas . These services generally reflect the overall organization of the City' s service delivery structure . Executive assures efficient and prudent execution of the City Council ' s budget goals and legislative policies, including overall management of the City, community relations and legislative affairs program , economic development, media relations, and oversight of legal services . Administration is central support for services such as human resources, information services risk management, and the City Clerk' s services . Public Safety includes police , fire protection and the justice system . Transportation and Engineering includes capital projects and maintenance of assets such as roadways . Parks and Recreation includes maintenance of existing parks and programming of new recreation amenities in the City . Utilities include engineering, maintenance, and operations of water, sewer and storm drainage . .. .✓ -,. ,.,_.... .. , _ �....., . _.G7` ..,, _,_. ._ ? ..; .__..r ..... ..,..,.._.....,<J..,� � > _ c..r ._.,.a_ . ._., ,_,_.... ., .:.-. ,.vw,e.. ..>..L.._....__v�" x._ , - ✓.. _ . ...> ,..�..,.... �; , r_.::t.._ .. ,v_ r_ v a,",.. . _✓. ... ., rN- rr . —^, .. , ^ i , z - , r. rrr^^ :,x rs- xz Cityof Camas Budget 2014 • Community Development is compromised of both comprehensive planning under the Washington State Growth Management Act , including annexations and special district planning as well as building service program pursuant to state law . • Finance is responsible for accounting , treasury, auditing, utility billing, budgeting, and payroll , for all departments and funds . The 2014 Budget maintains the current level of service delivery in the core services while restoring, strategically investing and ensuring compliance in today' s growing economy in Camas , Washington . Summary In conclusion , I would be remised to not reflect and talk about the unusual and painful events of 2013 that created for a very sad year in the City family . In January of 2013 , our new City Administrator Nina Regor started and begin her short work with us . She came in with fresh ideas, new approaches, and a creative and collaborative spirit . Much of the work that went into the framework of this budget was done on the groundwork that that she set . In April , she was diagnosed with cancer and she began her brave fight for her life . She had surgery, chemo - therapy , and radiation treatment . I must tell you that through it all she worked and she worked hard . You could tell that she was sick and yet she pressed on . She gave her best always and taught us all some great lessons in suffering with grace and dignity . The City had deadlines and she met every one of them . But by the end of September, all treatment options had been exhausted and she became resigned to the fact that she was going to lose this fight . On September 16th Nina attended and actively participated in her last City Council meeting . On October 6' h she passed away peacefully at home surrounded by her family . None of us could have foreseen the events of 2013 . It was difficult to go through and we who are left are now better for having Nina in our lives , even though it was for such a short time . I have no doubt that had she not gotten sick, we would have had an excellent City Administrator for many years to guide us into the future . Her life was cut short but we are blessed to have known her . As I close , I want to acknowledge the great work Nina did for us in 2013 especially on this budget and thank the staff, council , and community for helping us get thought this emotionally difficult year . On to 20141 Respectfully submitted , Scott Higgins Mayor i - 8 p C of Camas Budget 2014 ity 7RZ . :/: . . , x .. . , . . . . , ti . _ ... . ., . . .. .,. . .. _ , .. .. . . ., . „ .. , .. _.. . . ,.. .,. . ... ... . ., ,_ _. ..» .., ..v.....:,.. . _,....x .,._�"= ;v =2s."�.. Reader ' s Guide to the Budget The City of Camas Budget document can be difficult to understand for those not familiar with city budget language and the budget creation process . Therefore the Reader' s Guide to the Budget was developed to assist the readers at all levels of budget familiarity, to make the document more meaningful and informative . The following is a brief description of the contents of each section of the budget . Section 1 : Introduction - The Budget in Brief This section contains an overview of the budget . It includes : The Mayor' s message which highlights key elements of the budget The budget creation process which explains the steps involved in the preparation and administration of the budget Overall revenue and expenditure . These are graphs and tables which summarize the resources and expenses associated with each fund followed by a Summary of Staffing Position table and graph . Section 2 : Department Budgets The Department Budgets include sub -sections by fund . Each Department Budget contains the following . Purpose -- The purpose of department or focus of the department is described . Key Accomplishments for 2013 — Each department itemized a small list of key accomplishments Level of Service -- This section describes the level of service the department is projected to provide given the funding level provided in the budget . Goals and New Initiatives — This section discusses what departments want to achieve in 2014 . Future Trends and Issues — This section describes what the department projects are areas to address in 2014 as well as potential funding needs . Performance measurements -- This table illustrates the department' s ability to meet demands with current resources . Organizational chart — This chart is specific to the department . Budget — This section will show historical actual from 2011 -2013 and the appropriated 2014 budget . .� t, .=s.sa3-� � p..,�".,'x.. .,..:,....._..._. ,....,. >”T1' ., .. :,--., < ,..� . �_.,.� . r>,,.,, ., :°....e✓ .: ,., . ._.,.....>....- _..,mow.. ... .,.=.w__.>...w,:.r.e.'� . . ,... .. s :,;._._. ..s-.r__✓, , ......_r..... :�''" ` ,,zf-"'��ex. ..a., '" ✓: ,!'"�r. .-�..r,,..,...-„r ...x`.�..; :...::..,.....z� .. „ ,�_r..,..,s.?:,,.�.�.a_ ...:c%r' .. . �'- w , :,... ........ :”. ..v1,' ''.'_"?;� .-.' ..;.;.. �,J .., r. :r.+r . ,..< Fx,r .-" 2014 City M=r 7 1=.r_... . ,:. _ -. ._ Sectio. 3 : Statistics and Glossary This section explains how the City of Camas is organized and operates . it contains a list of City officials, Boards and Commissions, the form of government etc . This is followed by a section explaining who does what in providing local services as well as a section containing various economic and demographic data about the City . This section also has various statistical data on the City followed by a glossary of budget terms and acronyms so that those people less familiar with various government budgeting or financial terms can better understand . The City of Camas is required by state law, to budget by funds which are designated for a specific purpose or set of purposes . A fund is a self- contained , independent financial entity with its own assets and liabilities . Each fund has its own balance sheet . The number and variety of funds required by state statute promotes accountability but can also make municipal budgeting complex . In this document you will find revenues and expenditures attributable to specific funds . These specific funds are generally restricted to specific purposes and by understanding the fund structure it will be easier to understand the City` s financial plan . The City of Camas uses the revenue and expenditure classifications contained in the Budgeting, Accounting and Reporting System ( BARS ) manual . The manual is prescribed by the Washington State Auditor' s Office under the authority of the Revised Code of Washington ( RCW ) 43 . 09 . The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity . Each fund is accounted for with a separate set of single entry accounts that comprise its cash , investments, liabilities, revenues and expenditures as appropriate . The City' s resources are allocated to and accounted for in individual funds depending on their intended purpose . The City of Camas funds are separated into four main fund type classifications : Governmental: Funds that account for the activities of the City which are of a governmental nature . Pro ri� etary : Funds that account for the activities of the City which are proprietary or " business " in nature . Fiduciary : Funds held by the City as a trustee , e . g . deposits . The three primary Fund Types are further divided and identified by Fund Codes : General Fuad ( 000 -099 } The General Fund is the City' s primary operating fund and is used to track the revenues and expenses associated with basic City services that are not required to be accounted for in other funds . This includes services such as police, fire , and general administration . Special Revenue Funds ( 100- 199 ) Accounts for the proceeds of specific revenue sources that are legally restricted to expenditure for specified purpose . These funds include for example the Street Fund and Emergency Rescue Fund . Debt Service Funds ( 200- 299 ) Accounts for the accumulation of resources for and the payment of general long- term debt principal and interest . Capital Project Funds ( 300 - 399 ) Accounts for the financial resources to be used for the acquisition or construction of major capital facilities . Enterprise Funds ( 400 -499 ) Enterprise funds are used to account for operations that are financed and operated in a manner similar to private business where the intent is for the fund to be self-supporting . An example would be the City ' s utility funds such as Water-Sewer and Sanitary . City of Camas Budget 2014 .i1.._.-.,s-....1...• Y';'_.1... ..�"c.:.-::' Internal Service Funds ( 500 - 599 ) Internal Service funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of a government, or to other governments, on a cost - reimbursement basis . Pension Trust Funds ( 610 - 619 ) Pension Trust Funds are used to report resources that are required to be held in trust for the members and beneficiaries of defined benefit pension plans , defined contribution plans , other postemployment benefit plans , or other employee benefit plans . The City of Camas budget consists of the following structure : ProprietaryLLLL All Funds Governmental Funds Funds Internal General Pension Special DebtFunds Enterprise Funds Service I Fun t • Fun t M Bond Debt Bond Debt Drainage . •Community LimitedGO Storm Water , Sanitary Equipment Firemen ' s Street Fund Fund i � Capital Fund RentalFund Project Fund . , Service SerAceFund_ i NW 38th Cemetery Ave . Project Fund Capital Fund I C The revenue accounts of the City are also prescribed by the BARS manual . Revenue accounts are also called Resource accounts and always start with a " 3 " in the Basic Account . The remaining numbers indicate the funding source for that revenue . :ter.__- _._. .�:tG' "r . %_.:.:.:.F�Z._,.�':r ^r=,�. 4:�.. .. ..�'_ - ;;. . . . ' . . .. _.. _ ....._.. ; . . . ..w..<v.�.�r:......�r?".<e� . ='�;a.,5'��-.-_<'.."5 ,. � ...._..-, __..-u...y<•s-_:r...a:_v, ^�:.,_. "�.- ....__.: _._.. _�_..�..._!�.i _a. ..u.�..... .y« i-..n_ .. -_--i. _ _.�.':`Y._ __.._ _. _ _. _ _ ■ a i Cityof Camas Budget 2014 Revenue Accounts 310 Tax Revenues 320 Licenses and Permits _ 330 Intergovernmental Services and Payments 340 Charges for Goods and Services 350 Fines and Forfeitures 360 Miscellaneous Revenues 380 Non - Revenues 390 Other Financing Sources There is also a specific chart of accounts for various types of City expenditures . The expenditure account may contain as many as 13 numbers . Each account consists of a 3 digit fund number ( e . g . 001 = General Fund ) , an optional department code number ( 2 digits for the City ) , a 3 digit basic account number ( describing the function being performed ) , a 3 digit element number further refining the type of function being performed , a 2 digit object number explaining the type of expenditure ( e . g . 31 = office supplies ) . The funds allocated in each department budget listed in Section 2 are categorized according to the following " object " expenditure classification : MID I 10 Salaries and Wages Amounts paid for services rendered by employees in accordance with the rates, hours , terms and conditions authorized by state law or employment contracts . Includes overtime, on - call , sick, vacation , holiday paid leave . 20 Payroll Taxes and Amounts paid by the employer as part of the conditions of employment . Includes employer paid portions Benefits of Social Security, Medicare , industrial Insurance, Unemployment Insurance, Retirement, and Health Insurance Benefits . 30 Supplies Amounts paid for articles and commodities purchased for consumption or resale . Includes office and operating supplies , small tools and equipment, etc . 40 Services Amounts paid for services other than personnel which are needed by the City . Services may be provided by a public agency or private business . Includes such services as professional services ( consultants ), communications, travel , insurance , utility services , repairs and maintenance , membership dues, subscriptions, etc . 50 Intergovernmental Amounts paid for intergovernmental purchases for specialized services typically performed by local Services governments . j 60 Capital Expenditures which result in the acquisition of, rights to, or additions to capital assets including incidental I costs such as legal , appraisal and brokerage fees, land preparation and demolishing buildings, fixtures and delivery costs . Includes all major purchases of capital assets and infrastructure . 70/80 Debt Service 70 refers to the principal payment of debt with 80 for interest payments . 90 Transfers Expenditures made to other funds for services rendered . 142 CityBudgetof Camas 2014 :a 6t:'�:�"��.n ' � .s'-.• ---'T�^"r--••r- -- - - , .. .s--,.T-.x�.'..:..=.-..� _ . __�_.�x �.. _. �� : '_:2s�..a,. . . - - - " --�-z:z-G',:.3--. _ ..._•_ • ---- �._.e....�,. _ , _� _. _ _..er.�..�-��,.c�:c.r%._„ ;�:^g�`..;:r•-�".�'rZ"-.-.•t'"�' .._7..1..��---:Fasca.:.-r;-�..r. .._...�-_b-�:..-�-�'TC' _.1�...9 Basis of Accounting and Budgeting The Basis of Accounting is a term that refers to the revenues, expenditures and transfers — and the related assets and liabilities that are recognized in the accounts and reported in the financial statements . Specifically, it relates to the timing of the measurements made , regardless of the nature of the measurement, on either the cash or accrual method . The City uses a modified accrual basis of accounting for its governmental funds , and a full accrual basis for its enterprise ( utility ) funds . This is fairly typical for a City the size of Camas . Some general government accounts such as fines are accounted for on a cash basis -- revenues and other financial resource increments are recognized when they are received — that is , when they become both " measurable " and " available " to finance expenditures for the current period . Expenditures are recognized when the fund liability is paid . The Basis of Budgeting differs from the Basis of Accounting only by the assumptions that are made in regard to the timing of the recognition of revenues and expenditures . The budget assumes that all revenues and expenditures , as well as associated cash , will be expended or received during the fiscal year . Conversely, the basis of accounting only recognizes revenues when they become both measurable and available , and it only recognizes expenditures when they are incurred . Cash is not necessarily received or expended at the same time . Some distinct differences as they relate to modified accruals and full accrual include : Transaction Exception Modified Accrual — Governmental Funds Encumbrances Treated as expenditures in the year they are encumbered , not when the expenditure occurs . Grants Considered revenue when awarded , not when earned . Sales and Use Tax Considered to be revenue when received rather than when earned . Project Length budgets Adopted during the year are considered to reduce funds available in the year funds ( Carry Forward were originally appropriated . Overspending the project length budgets is considered to projects ) reduce funds available . Closeout of unspent project length budgets is considered to increase fund available Accrual Basis — Propriety Funds Capital Outlay Budgeted as expenditure in the year purchased . Depreciation Not budgeted . Interest Capitalized on Budgeted as interest expense . Construction Projects Debt Proceeds Considered to be revenues, not an increase in liabilities . Principal Payments Shown as expenditures rather than reductions in liabilities . Grants for Construction Considered as revenues, not capital contributions . Receipts of long -term Considered to be revenues, not reductions of the receivable . Receivables ! - 1 2014 uty of Camas Budge t Proceeds from the sale Recognized as revenue, but the gain or loss is not . of an asset Purchases of inventory Considered to be expenditure when purchased not when sold or used . Debt issue and discount Considered to be expended when paid not capitalized and amortized over the life of the costs bonds . Revenue Assumptions Revenue forecasting sets the stage for the budget process . The City of Camas developed a preliminary revenue forecast in July -August preceding the adoption of the 2014 Budget in December . This forecast was updated and revisited at different points in the budget process . As with other local governments, forecasting in this current economic environment was challenging . The City Council will be revisiting the updates to the forecast quarterly through this year in order to adjust the 2014 Budget if necessary . The primary revenues for operating the City are property taxes, sales tax and utility taxes . The primary revenues for capital are real estate excise tax, utility service development charges and impact fees . The operating revenues are fairly stable for the City of Camas whereas the capital revenues are development driven . As a result, the City is anticipating a moderate increase in revenue available for capital in 2014 with a more robust rebound in 2015 . Operating Revenues Property taxes are received from the Clark County Treasurer who acts as the City' s agent to collect property taxes levied in the county for all taxing entities . Taxes are due either in total on April 30th or two equal installments on April 30th and October 31S , Collections are remitted to the City typically in the month following collections , the exception is in April , May and October, November at which time the City receives daily remittances of property taxes . The City is permitted by law to levy up to $ 3 . 60 per $ 1, 000 of assessed valuation for general governmental services . By state initiative , property tax is currently capped at a 1 % increase plus the value of any annexations and new construction . For several years, the City' s net effective tax rate has stayed constant because the lower assessed valuation from depressed housing market resulted in the City' s tax rate topped at the maximum $ 3 . 60 . As a result the City has banked capacity available . with the improved housing market resulting in a 9 . 35 % increase in assessed value , the City has opted to use some of the banked capacity as well as the 1 % lawful increase in property taxes for the 2014 budget . These two increases in property taxes will be mostly absorbed in the assessed value increase resulting in a tax rate at $ 3 . 59 per $ 1, 000 . The increases will be used for street maintenance and parks maintenance projects respectively , Property tax collections are projected to increase by 9 % in 2014 to $ 9 , 925 , 296 . Sales tax has stable core component which provides the second largest revenue source for the City of Camas . The other component is contingent upon construction which can be variable year to year . The sales tax which was derived from residential construction was replaced in 2003 with additional commercial development and City capital projects . In 2013 and projected for 2014 Budget, housing construction will again contribute to sales tax along with $ 25 million in capital projects the City will have underway . Sales taxes are 8 . 2 % of goods purchased in the City of Camas . The sales tax is collected by local businesses and transmitted to the State of Washington for distribution . The City of Camas receives 1 % of the 8 . 2 % along with . 1 % for criminal justice costs . Sales tax revenue is projected to increase by 5 % in 2014 to $ 2 , 479, 710 . In 2014, the City anticipates infrastructure and commercial development to begin on five different projects and the City has a number of residential lots ready for construction . 1 _. 4 a .. _.,?:€-.k. . .t.._z'i" ,. . ._,,. ..,..u�.,4,..,�.,,P.;"'`.r,.r,.,, ,� <� . <. .. ,...,f ,.+.F"�'"�.. .... ....r. ......„._....._,..,.sx,r.:..». ... .. .... ..-i .... ✓... _ >.«.,,,. ✓ ...,-- ..�:., :_ r". ,.,c� ��_rr? � .v,< .:.,: ._ ,,: .. . : ,. . . ..n -.-,r—.x,.,. .cr 2014 City ,, camas Budget ,,, .... . . . . . . The other revenues were tied to building growth , population or inflation . Building permits, zoning, plan check fees and map fees are examples of revenues using the assumptions around housing growth . These revenues are projected to grow 3 -5 % - Revenues such as state shared revenues, court revenues and fees in general are examples of revenues tied to population which is anticipated to grow approximately 3 /o Inflation based revenues included intergovernmental revenues , pass thru revenue and miscellaneous revenue are examples of revenues tied to inflation which is anticipated to grow approximately 1 . 8 % . Capital Revenues Real Estate Excise Tax ( BEET) is levied on property sales . The revenue is split by law for two purposes ; capital projects identified in the CIP and capital tied specifically to growth . BEET income is anticipated to increase modestly in 2014 as property sales grow in the City but prices will grow more slowly . Approximately 80 % of BEET transactions are tied to re -sales and 20 % is tied to new construction . Since both sides of the real estate market are impacted by home prices, the BEET forecast shows an increase of 5 % to $ 495 , 957 in 2014 . This forecast is conservative given recent volatility in the market . The City of Camas imposes impact fees and system development charges which are collected at the time development . These resources are used to develop the infrastructure necessary to support the demands placed on the City by growth . All the revenue generated in this category is used for capital improvements . It is the City' s intention to revisit the current rates in impact fees to ensure the rates are sufficient for current projects in the City' s Capital Improvement Plan in 2014 . If rates prove insufficient, a rate increase would be available for City Council ' s consideration . Impact fees are collected for parks, fire and transportation . There are number of developer credits remaining in the market in which developers can purchase credits on the outside market at a discount and use these credits to pay for permitting activity in the City . As a result, collections for impact fees have been volatile across the different types of impact fees . Transportation did not track housing development due to the use of credits, in 2013 collection of fees decreased by 30 % . Yet Park Impact Fees increased 53 % in 2013 are expected to do the same in 2014 . Fire Impact Fees are not tracking housing growth due to sprinkler credits . This policy will be revisited in 2014 . In addition , City Council may consider a "sunset" provision for future use of credits . Service Development Charges ( SDCs ) are collected for water, sewer and storm drainage with the same growth trend as impact fees anticipated with SDCs . In 2014, the revenue collected for SDCs is anticipated to increase in pace with anticipated housing growth . To forecast impact fees and service development charges staff reviewed history and utilized the property tax projection model to determine new construction growth rates . p tog City of Camas Budget 2014 Property Tax Projections Tax Projections ti �� $ 10, 000, 000 $ 14, 000, 000 ,- - - - - - -- 2 . 6% Increase I ' $ 9, 800, 000 -- - - t 1 $ 12, 000, 000 � f � I i s $ 9 , 600, 000 $ 10, 000, 000 $ 9 , 400 , 000 $ 9 , 200 , 000 $ 8 , 000, 000 < $ 9, 000, 000 $ 6, 000, 000 ! f 1 I i $ 8, 800, 000 -i $ 4, 000, 000 $ 8, 600, 000 1 I ! � s i $ 2, 000 , 000 $ 8 , 400, 000 i $ 8, 200, 000 ' i $ o 2009 2010 2011 2012 2013 2014 i � f $ 8, 000, 000 f 2007 2008 2009 2010 2011 2012 2013 2014 Prop Tax Sales Tax Other Taxes i General Fund Revenue Projections Real Estate Excise Tax Projections $ 18, 000, 000 -T- - - ? $ 2, 000 , 000 I $ 16, 0004r000 - — i $ 100 , 000 -� { $ 14, 000, 000 $ 1, 6001000 ' $ 12, 000, 000 ' fi j ? $ 1, 400, 000 - ' $ 10, 0001000 j $ 1 , 200, 000 -; - $ 8, 000, 000 1 $ 6, 000, 000 = $ 1, 000, 000 — $ 4, 000, 000 -! $ 800, 000 - --- - $ 2 , o00, Qoo =- ' $ 600, 000 I 2009 2010 2011 2012 2013 2014 $ 4001000 -�---- -- — - - Taxes Lic . & Permits intergovt . j $ 200, 000 ' i Charges for Srvs Fines & Forfeit . Misc . Rev . N m d- 0 (o ►� w M O r-r N m Itt ! i ? O O O O O O O O r-! V"A r1 romi r l Transfers O O O o 0 0 0 0 0 0 0 0 0 i I i i z g 2014 city of Camas Bud The Budget Process In Washington State, city government fiscal years are the same as the calendar year, running January 1st through December 31st . Municipal government fiscal years do not coincide with the fiscal years of the state government (July 1st— June 30th ) or the federal government ( October 25t-September 30th ) . In Washington State , cities have the option to budget for two years or a biennial budget . At this time , the City of 4 Camas has an annual budget but will be considering adopting a biennial budget during the next declaration cycle A which would be .lune , 2014 . State law provides for budgets to be amended or updated . The City of Camas will limit the number of amendments to primarily address unforeseen or changed circumstances, or major changes in Council policies or priorities . Typically in the Spring, the budget may be amended for prior year carry forward items and in the fall to amend the budget for unforeseen year- end items . There are five distinct phases in the City' s budget cycle . 1 . Budget Formulation -- Staff begins to develop and submit their initial budget requests to the Finance Department . The Management Team then reviews the preliminary budget requests against projected revenues and requested expenditures to develop a Recommended Budget {June-September} . 2 . Review and Adoption — City Council reviews the Mayor' s Recommended Budget, holds public hearings and then adopts the budget for the next year ( October- December) . 3 . Implementation — Staff carries out the approved budget for services, programs and projects ( ongoing January- December ) . 4 . Monitoring — Finance and the department heads monitor revenues and expenditures throughout the year to ensure that funds are available and used in an approved manner . Quarterly reports will be made to City Council on the status of the budget and the progress being made on various projects . Monitoring also includes keeping an eye on trends, changes in laws, and other material events to be able to evaluate the impact of external changes on the City' s sources of revenues and expenditure limitations or mandates ( ongoing January- December ) . 5 . Evaluation — During this stage , audits are conducted by the State and annual financial reports are produced ( Feb -June ) . Each phase involves a coordinated effort between the City Council , the City Administrator, the Finance Team and other City departments . The entire budget process covers a period of approximately six to seven months . The financial planning model and the Capital Improvement Plan illustrate the estimated amount planned to be expended for capital items in the next six years, and the revenues available or planned to finance the improvements . Capital items are fixed assets such as facilities and equipment . The financial planning model and the capital improvement plan are the blueprints for preparation of both the operation and capital budgets and they are integrated with the budget preparation process . Any new initiatives desired by the City Council would require a budget appropriation and are analyzed in terms of costs and financing options . New initiatives are typically programmed into the next budget cycle . .,, _...m .r�_<., .�'. . .-..-..r...� .fes., ,.f,_,_�K.....�.....f ,.,, �,„_. .... , _ .. ...,_. r _,ra..1 _v..�:-._.c. .�`��`_.. ... s....k...._.u.✓,�.u.._x r4e a It l 7 Cityof Camas Budget 201 Budget Preparation Timeline . . - Budget Work Element April Preliminary Revenue Forecast is prepared for the five year financial model . Late Spring Department discuss goals and potential needs for the budget with the City Administrator . June Council Study Session on Budget Priorities July City Administrator and Finance Director sends a budget message and kick- off to departments with expectations for revenues and budget guidelines . July Finance prepares labor and other fixed costs items such as transfers, indirects and insurance on the budget preparation sheet which are sent to departments . Late August Departments submit budget requests to Finance . Review of each submittal scheduled with department heads , City Administrator and Finance Director . Early Draft revenue and expenditure budget submitted to the City Administrator with the updated five September year financial model . Mid - Departmental meetings set up with City Administrator . The City Administrator and the Finance September Director work with the Mayor to develop the Recommended Budget . Late All final changes and revenue estimate revisions are made and a Recommended Budget document September is prepared . Early October Recommended Budget is presented to City Council . Late October Budget Review by City Council Early Mayor' s Proposed Budget is submitted to City Council including public hearings . November Mid - City Council completes review and directs any changes to be made . November Early Final Budget is adopted . December Mid - May Budget cycle repeats . i 148 Cityof Camas Budget 2014 t .^i=rj.•,--.;-..._,;"'.=:'3 ��..r'".. . _,._ _ . _ - : . < ' _ - _, '= � _�: : . - - - - - ... ""." .' :r-^.a^^.-zr�.�,�-r_•.r�i.'-::-z"�;,.,^y;.c7":.`X^•+r.':H:-�Z:r_...x �<.Z:..:, .. _..... _.. .�__<.....�_a:?'�>.rL..l�.. .c..-..... �._�..�..:��.i.. -�Z �"?Pf�" 83; ..:_�,",�T .,:�. .c..S Budget Summary City of Camas Budget for 2014 Projected . . cted BeginningFundBudget Fund Balance Revenues Appropriation Balance Fund Balance General $ 41498, 268 $ 17, 114,401 $ 18, 024, 236 $ 3 , 588, 433 $ (909) 835) City Street $ 251, 074 $ 2, 168 , 128 $ 2 , 402, 986 $ 16, 216 $ ( 234, 858) Emergency Rescue $ 79,469 $ 3, 182, 998 $ 3 , 171, 890 $ 90, 577 $ 11, 108 Lodging Tax Fund $ 13, 348 $ 5,937 $ 51000 $ 14, 285 $ 937 Cemetery $ 35, 088 $ 129, 451 $ 142, 694 $ 21 , 845 $ ( 13, 243 ) Unlimited G . O . Bond Debt Service $ 28, 541 $ 626, 119 $ 626, 119 $ 28, 541 $ - Limited G . O . Bond Debt Service $ 337 $ 883, 455 $ 883, 455 $ 337 $ - GMA Capital Projects $ 2, 1121637 $ 2, 820, 097 $ 3 , 331, 130 $ 1, 6011604 $ ( 511, 033) NW 38th Ave . Construction $ - $ 3, 572, 000 $ 31572, 000 $ - $ - Friberg Street Fund $ - $ 31550, 000 $ 31550, 000 $ - $ - Community Center Capital Projects $ 4, 651 $ 500, 000 $ 500, 000 $ 41651 $ - Storm Water Drainage Utility $ 835, 522 $ 1 , 1751822 $ 11605, 066 $ 406, 278 $ ( 429) 244) City Sanitary $ 800, 335 $ 11814, 948 $ 11966, 412 $ 648, 871 $ ( 151, 464) Water- Sewer $ 21526, 899 $ 22, 536, 452 $ 22, 572 , 503 $ 2, 490, 848 $ ( 36) 051) WWTP Construction $ - $ 170, 000 $ 170, 000 $ Water- Sewer Capital Reserve $ 836, 472 $ 3, 044, 253 $ 3 , 020, 000 $ 860 , 725 $ 24, 253 Water- Sewer Bond Reserve $ 836, 472 $ 1, 000 $ - $ 837,472 $ 1 , 000 Equipment Rental $ 1, 328, 817 $ 1, 6021597 $ 1 , 225, 307 $ 11706, 107 $ 377, 290 Firemen ` s Pension $ 2, 540, 598 $ 56, 511 $ 25, 000 $ 21572 , 109 $ 31, 511 i Total City Budget 2014 $ 16, 7281528 $ 64, 954, 169 $ 66 ,793 ,798 $ 14,888, 899 $ ( 1 , 839 ,629 ) i ISM 4 i i i I a I f i IJ T 1 I C1 of Camas Bud et tY g 2014 City of Camas Summary of Estimated Revenues , Expenditures and Reserves Special Internal General Revenue Capital Enterprise SupportReserve Fund Funds DebtFunds Funds Funds A Funds Funds Total Estimated Beginning Fund Balance 1 / 1 / 2014 $ 41498, 268 $ 378 , 979 $ 28, 878 $ 2 , 117, 288 $ 51835, 700 $ 1 , 328, 817 $ 21540 , 598 $ 160728, 528 Taxes $ 130169 , 173 $ 1 , 2650029 $ 626, 119 $ 991 , 915 $ 16 , 0521236 Licenses and Permits $ 701 ,442 $ 701 ,442 Intergovernmental $ 4720469 $ 4140528 $ 7 , 399 , 500 $ 500 , 250 $ 8 , 786, 747 Charges for Services $ 2 , 294, 734 $ 11769, 961 $ 6909024 $ 14, 058,402 $ 1 , 596 , 621 $ 20, 409, 742 Fines and Forfeitures $ 271 , 310 $ 12,444 $ 283 , 754 Miscellaneous Revenue $ 205 , 273 $ 12 , 105 $ 37, 858 $ 163 ,824 $ 5 , 975 $ 561511 $ 481 , 546 Non- Revenues $ - $ 175 , 000 $ 670 , 000 $ 111000, 000 $ 11 , 845 , 000 Transfers $ 11837,447 $ 883 ,455 $ 652 , 800 $ 3 , 020, 000 $ - $ 61393 , 702 Total Revenue $ 17, 114,401 $ 51486, 514 $ 1 , 509, 574 $ 10 ,4421097 $ 28 , 742 ,476 $ 11602 , 596 $ 56, 511 $ 64, 954, 169 Total Available Resources $ 21, 612 , 669 $ 5, 865,493 $ 1, 538,452 $ 12 , 559, 385 $ 34, 578, 176 $ 2 , 931 , 413 $ 2 , 597, 109 $ 81 , 682 , 697 Salaries and Benefits $ 12, 046 , 131 $ 3 , 0571918 $ - $ 2 , 620 , 268 $ 370, 773 $ 25, 000 $ 181120 , 090 Supplies and Services $ 21739 , 076 $ 1 , 334, 549 $ 917, 675 $ 4 , 9581900 $ 554, 534 $ 10, 504, 734 Intergovernmental $ 11075 ,422 $ 435 , 455 $ 517 , 000 $ 21027, 877 Capital $ 326, 160 $ 865 , 000 $ 8 , 552 , 000 $ 141605 , 000 $ 24, 348 , 160 Debt Service $ 29, 648 $ 1 , 509, 574 $ 31560 , 013 $ 300, 000 $ 5 , 3991235 Transfers $ 1 , 8371447 $ - $ 1 , 483 , 455 $ 31072 , 800 $ - $ 6 , 393 , 702 Total Expenditures $ 18, 024, 236 $ 5, 722, 570 $ 17509 , 574 $ 10 , 9531130 $ 29 , 333 , 981 $ 11225, 307 $ 25 , 000 $ 66 , 793 , 798 Estimated Ending Fund Balance $ 31588 ,433 $ 142, 923 $ 28, 878 $ 1 , 606 , 255 $ 5 , 244, 195 $ 11706, 106 $ 2, 572 , 109 $ 141888 , 899 Total Expenditures and Reserve Balance $ 21 , 6121669 $ 5, 865,493 $ 1 , 538, 452 $ 12, 559, 385 $ 34, 578 , 176 $ 2, 931, 413 $ 21597, 109 $ 81 , 682 , 697 t 14, 2014Clty of Camas Budge } '::' . : :. .. _ . ._ . ... 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A } City of Camas Budget2014 2014 Summary of Budgeted Revenue by Fund Licenses lnter � Charges & governmental For Fund Taxes Permits Revenue Services General Government Operations General Fund $ 13 , 169 , 173 $ 701 , 442 $ 472 , 469 $ 2 , 294 , 734 Special Revenue Street Fund 4140528 Emergency Rescue Fund 111259 , 112 1 , 734 , 520 Lodging Tax Fund 5 , 917 Cemetery 35 ,o441 Sub Total 1126540029 - 414 , 528 11769 , 961 Debt Service Unl i mi ted GO Debt Servi ce Fund 626 , 119 Limited Debt Service Fund - Sub Total 626 , 119 - - - Capital Projects Growth Management Capital Projects Fund 991 , 915 11047 , 500 6901024 NW 38th Ave . Construction Fund 3 ,452 , 000 Fri berg Street Construction Fund 20900 , 000 Community Center Capital Fund Sub Total 991 , 915 - 7 , 399 , 500 690 , 024 Enterprise Storm Drainage Fund 2000250 972 , 794 Sanitary Fund 10810 , 362 Water/Sewer Fund 300 , 000 8 , 2361079 WWTP Construction Fund Water/Sewer Capital Fund - 3 , 039 , 167 Water/Sewer Bond Reserve Fund Sub Tota 1 - - 500 , 250 14 , 058 , 402 Internal Support Equipment Rental Fund 1 , 596 , 621 Reserves Firemen ' s Pension Fund Total $ 16 , 0521236 $ 701 , 442 $ 81786 , 747 $ 20 , 409 , 742 2 � � � c� Bu . = 20 '1.. 4 g _ BeginningOther Financing Interfund Fund Forfeits • urces Transfers Balance Total - 271 , 3311 ), 205 , 3 _ 4 , 498 , 268 $ 21 , 612 , 669 202 �. 2 , 4A �`� , 92 2 `1 , '0 ) 0 79 , 46 `?• (y ,i. ! J, .3p34 `3 !I � 2' 8 5 r � 3 , �i 1 35 , d�1i '16z�- , 39 S 12 44 , 205 '1 ? 5 10007q �JL7 3 9E 79 5 , (33ED593 3 654 3 , 79 1 7� 81 , u3 8 37 , 858 -, � , � cCd � y 12pro, ,, 7 P932 734 .220 - 3 ;572 ;, 000 v 5 v O1103 44 ?. , 386 �^ , 3Jr �� 1 51283 _�. 1 , Lfr 00..E � 521 0 2 251, 0639, 35 17047000 047000 170POOO 5 , "08 7 - 836 , 472 3 , 881D , 72b 836 ,472 337 , 472 .16 , , 8 24 .� .� , (00 � 000 3 , !� � 20 , 000 5 , 835 , 700 ?j 4 , 578 , .i176 , 9 "'a , 328J781 s 931 , x. 13 R ss c ' I � i �%` �� J - 2014 ' !� �f � -� ��t ��, I'.�i1 �l �' 1 II i i ^ \I � ��!;I � ' ��%1 l ' � I C(11. 1a l> C� " -^ / � �I 1� � �Al 4L1^ �.7 � P I� ' ✓✓ _ Personnelother Service ,24Salaries & Wages Benefits SuppliesCharges General Government Operations en,neraI �� 84F6c ? pJ S $ 30* 384 , 91 , � � � �, �. � � � � , �' 2 � , cccl r —_ c"tmeeL FLIFhc Irill rc � C�� " cry �' 1 �c4, , J� 4 r I p �t' C ; 1 if ( '' cSr70 �. a p �} 1 r, d, S, p O o' cj' "1cIa r' [" F ° - - - - -- . 8 l --,Gt a �� .a014 �� . 1r r -- Sub `4 r l ¢� r )� C, 1,4 �� , 0 jJ rc. p o LFI �l ocldu u r uo i ac"I c13 I - IeEv'� se �" %d ce [= e.,Id PW L G6" cowCii Fj0a d tuiGCut Cc Biu & Cc) �` E" C "� `C Fuad X116" C �'i _. 0 tl 41! 1 H '% C , E �I . cC6uIiP IijLE"� ` M,, (� CcIdu ` (21M I,JC (L in �= � . 6= ad To p ELP-6, ( - Ij [�N � J ` r p . c16I0 "i.c16" IyF C196'uC7 p � . p �� C 201, � `�% � � A, � y ' I !' . r393rE; 0 d " f L � , w , � � 4 f Vic ' F ' � � C, f4 � � �4 �a1r � � Cr � c bye`'' pcc� tr r Cad 4 rp I+ FG'.�' _, (Y -r � �11Lrc vim. N - 24 � 2014CitY if Camas Budget Ending governmental Interfund DebtCapital • Services / Taxes Transfers Services Outlay Total Balance 1 , 075 , 422 $ 118376* 447 $ - $ 326 , 160 $ 18 , 024 , 236 $ 315886433 299 , 805 6500* 000 21402 , 986 16 , 216 135 , 650 29 , 648 215 , 000 30* 171 , 890 90 , 577 51000 14 , 285 142 , 694 21 , 845 435 , 455 - 29 , 648 865 , 000 5 , 722 , 570 142 , 923 626 , 119 626 , 119 28 , 541 883 , 455 883 , 455 337 1 , 509 , 574 11509 , 574 28 , 878 3 1 , 483 , 455 930 , 000 3 , 3311130 1 , 601 , 604 3 , 5721000 3 , 5721000 - i 3 , 550 , 000 3 , 550 , 000 - 500 , 000 500 , 000 41651 - 1148309455 - 81552 , 000 10 , 953 , 130 116060* 255 46 , 000 52 , 800 787 , 500 11605 , 066 406 , 278 954r000 1 , 966 , 412 648 , 871 376 , 000 3 , 560 , 013 13 , 647 , 500 22 , 572 , 503 2 ,490 , 848 170 , 000 170 , 000 - 31020 , 000 31020 , 000 860 , 725 837 , 472 517 , 000 31072 , 800 31560 , 013 14 , 605 , 000 291333 , 981 5 , 244 , 194 300 , 000 11225 , 307 11706 , 107 25 , 000 2 , 572 , 109 2 , 027 , 877 6 , 393 , 702 5 , 399 , 235 241348 , 160 661793 , 798 141888 , 899 I - 25 tCi �Y of Camas Budge 2014 Summary of Revenue by Type for all funds 2011 2012 2013 2014 All Funds and Reserves Actual Actual Projection Budget Property Taxes $ 10, 894, 411 $ 10, 726, 912 $ 10, 844, 939 $ 11, 821, 548 Sales and Use Tax $ 21467, 139 $ 21359, 908 $ 2, 647, 081 $ 20w779, 4.35 OtherTaxes $ 1, 137, 510 $ 1, 285, 056 $ 1, 391, 093 $ 1, 451, 253 Licenses and Permits $ 490, 944 $ 336, 991 $ 468, 117 $ 701, 442 Federal & State Grants $ 3, 8221360 $ 909, 726 $ 21539, 623 $ 7, 913, 432 Intergovernmental Revenues $ 84.1, 837 $ 909, 703 $ 871, 468 $ 873, 315 Indirect Costing $ 11363, 483 $ 1, 324,429 $ 1, 317, 830 $ 1, 385, 486 Equipment Rental $ 1, 026, 409 $ 10* 029, 713 $ 1, 028, 933 $ 1, 3810* 485 Interlocal Agmt . Revenue $ 922, 642 $ 812, 909 $ 744, 072 $ 766, 395 Utility Rates $ 12, 555, 393 $ 12, 548, 270 $ 10, 513, 718 $ 11, 019, 235 Charges for Services $ 1, 794, 749 $ 1, 664, 579 $ 1, 853, 826 $ 1, 912, 814 Fines and Forfeitures $ 244, 396 $ 242, 682 $ 272, 670 $ 2830754 Interest Earnings $ 67, 954 $ 42, 527 $ 75, 487 $ 76, 298 Rental Income $ 311, 881 $ 308, 007 $ 294, 833 $ 335, 908 Other Miscellaneous $ 3140205 $ 534, 886 $ 386, 277 $ 283, 474 Impact Fees and SDCs $ 1, 116, 651 $ 790, 856 $ 982, 240 $ 3, 729, 191 Long-term Financing $ 51405, 809 $ 2, 991, 262 $ 7, 193, 474 $ 11, 845, 000 Interfund Transfers $ 2, 121, 210 $ 2, 332, 215 $ 309419, 431 $ 6, 393, 702 Use of Fund Balance $ 80, 519 $ 1, 436, 415 $ 3, 582, 258 $ 2, 285, 729 Total $ 46,979, 502 $ 42, 587, 016 $ 50,427, 370 $ 67, 238, 896 Useof Fund Balance Interfund Transfers 3 t 10% Property Taxes E ! � � 18% i I Sales and Use Tax 4 % j ! Long-term Financing f , Other Taxes "�..1 2 % licenses and Permits - -," 1 % 1 �- AI F I Idera I & State Grants f ` + 12 % i Impact Fees and SDCs ! 6 % Other Miscellaneous `- 0 % Intergovernmental Revenues = Rental Income 1 % i 0 % IndirectCosting j Fines and 2 % I Interest Earnings Forfeitures Equipment Rental Opo 0 % E Charges for Services I nterl oca I Agmt Revenue ! 1 � 3 % Uti I ity Rates 1 % 16 % s� =- - - -max : : - -- :�__ - - - -- - -- - - - - - - -- - --- - - - - -- -- - - - _ _ - - _ - - -- - -- _ - - - - - -- - - -- -- - --- _ - - -- - - - - - - - - - - - - 1a26 01Citof Camas Budget , Summary of Expenditures by Type for all funds 2011 2012 2013 2014 All Funds and Reserves Actual Actual Projection Budget Salaries & Wages $ 12, 393, 012 $ 12, 712, 680 $ 12, 745, 312 $ 12, 991, 453 Personnel Benefits $ 4, 607, 517 $ 4, 692, 760 $ 4, 860, 987 $ 51128, 638 Supplies & Materials $ 11668, 116 $ 1, 716, 630 $ 11463, 031 $ 1, 895, 909 Services & Charges $ 61530, 315 $ 6, 706, 515 $ 60v2121689 $ 8, 608, 824 Capital Outlay $ 8, 587, 964 $ 41689, 354 $ 14, 074, 407 $ 24, 648, 160 Intergovernmental $ 1, 949, 047 $ 2, 027, 724 $ 1, 445, 951 $ 2, 027, 877 Transfers $ 21121, 210 $ 2, 3321216 $ 2, 732, 228 $ 6, 393, 702 Debt $ 4, 123, 292 $ 3, 7711853 $ 4, 229,434 $ 5, 099, 235 Contribution to Fund Balance $ 4, 999, 032 $ 31937, 315 $ 2, 663, 333 $ 445, 099 Total $ 46, 979, 505 $ 42, 587, 047 $ 50,427, 372 $ 67, 238, 897 Contributionto Fund Balance Debt 1 % 1 f 7 % i ! Transfers ��Salaries & Wages i I 9 % 19 % i i - 1 Intergovernmental I qt Personnel Benefits 8 % I q7:r Mr - Supplies & Materials i 3 %44 j! i Capital Outlay Services & Charges 37 % 13 % t 1 i .�....-..._ - _._ ..._.n.,.�_ __._.. .. _, . �- �_ . ..-s._..� :.:_"_=_._._.,____—..._.�._ — ._s . . _JjrT..._...._ . <,._._.�_._.. ,.._ _ _ .-,_.. __ . . .��;:J v�� 1.... �. �:.-TT:� _... ..iA.r._..__�..-j_—. ._i- _ .=._.-- _. -._ _ .� ._ . _ . __, _.__ _ .._-. _ — . . _ _ .._- -_. • __:_. :._ _. y 1 � 27 T C1 of Camas Bud et , � g 2 014f '4 \h I 1 t i i k28 i w C it0f Y Camas Budget This section breaks down the budget by fund and department in detail. Each department and fund contains a summary of the purpose of the II . Department department, key accomplishments, level of service, goals and new Budgets initiatives funded in 2014 as well as future trends, performance measurements, organizational charts and the line item budget. Cityof Camas Budget 72014 r City of Camas Bud et 4i 7 The purpose of the General Fund is to provide for traditional government programs such as : Police, Fire, Public Works, Planning and General Administration . The primary source of funding for these general services General Fund are taxes such as property taxes, sales taxes, and fees for service which nearly 90 % of the General Fund revenue. The expenditures in the General Fund currently support approximately 115 FTEs . The largest function of the General Fund supports is Law Enforcement which is approximately 25 °0 of the expenditures in the 214 Budget followed by Fire Protection with 17 °a of the expenditures . r i s F S�Yx��D�rF." "a'°{�� -�Z"..,w"�.J...s...^"'T'. �'"'�"T....,�a`""..K.�''�7=:.��_�-w'c" '''f.Ti=..:.i'��_�...-r.'.._-,."-... . .... ..'..xw �' _x..�7.:. .. . ,. �ori=:..:9:se::..C. w^: "i:�-s':r�: :.,�T".c�'....�.c.•,.zT" =2Y....t�_..''" . . .yc=:s`L-.,. t."'°.T"-....'dI."w%.. .-"'�_.t.. _;._.�::.c sT .��'� '" I ,Cj J t I• City of Camas BudgetJ2 014 Revenues for the General Fund are primarily taxes such as property taxes, sales taxes and charges fo r services. Property taxes are expected to grow 9. 3 % in 2014. This growth will be primarily due to growth in assessed value coupled with new construction growth in housing and commercial in the City. WITaxes W Licenses & Permits ! Intergovt. W Charges for Services d Fines & Forfeitures j Misc . Revenue Programs supported by the General Fund are primarily Public Safety which includes Law Enforcement, Fire Protection, and Judicial. Other : areas include Community � L , Development, Support Services, Parks and Recreations and Library. = t Su ort Services Include Executive, pp Finance, Administrative Services and Information Services. The W Lav Enforcement vStreets General Fund subsidizes street jFire vSupport Services maintenance from property taxes. w Parks & Recreation u Library j Community Development The largest expenditures paid by the General Fund are salaries and benefits which is almost 67 % of the General Fund budget. Services include activities such as utilities, advertising, communication, and building maintenance. Transfers from the General Fund support programs such as Streets id Employee Pay v Employee Benefits wSupplies maintenance and the Cemetery YServices ij Intergovt . :JCapital maintenance. j Transfers 11m2 City of Cam14 Bud9 Revenues In 2013 , the City of Camas developed a six year financial model for the City' s revenues and expenditures . This model analyzes each revenue stream and expenditures type then projects these individual sources and uses into an overall model to forecast the City' s financial position . The City utilized the model in developing the 2014 budget as well as to assist the City Council ' s decision in enhancing revenue options . The General Fund is primarily supported by taxes , property taxes and sales taxes . Approximately two -thirds of the revenue resources are from taxes . The remaining third consists of combined revenues from all other minor resources . Tax resources are a stable source of revenue for the City . Camas is fortunate to have a strong industrial assessed value which offsets the lower sales tax and lack of utility taxes which most other cities in the State of Washington have . Licenses and permits are collected according to the City' s adopted fees . The City reviews permit and license fees and modifies the charges when necessary, in order to collect sufficient revenue to its are a significant portion of this category of revenues , provide the needed services . Building perm u it is anticipated building permits will increase substantially in 2014 with housing construction increasing and commercial projects proceeding . The City is not anticipating any additional federal grant funding in the 2014 fiscal year for operating costs but rather the opposite . This budget anticipates the loss of the Federal SAFER grant which is anticipated to reduce the fire/ paramedic FTE count by three positions in August, 2014 . State funding is expected to continue to decrease due to fiscal constraints at the state level . State shared revenues such as liquor taxes and profit will continue to be reduced with the State of Washington diverting the liquor revenue to the State General Fund . Moderate population growth will impact projects for charges for services . As the City' s population grows general fees and law and justice fees increase proportionately . Fines and forfeitures may also increase due to population but as the economy improves these revenues often decrease . Interest revenue is expected to hold at current rates over the 2014 fiscal year for two reasons . The _ first reason is the lower interest rates that are available to invest in , with the Federal Reserve expected to keep rates low through 2014 . The second reason is the low fund balance available for the City to invest . The City anticipates fund balance reserves will be above policy levels but may be required to use for interfund loans with the number of capital projects scheduled for 2014 . Overall , the General fund revenues are anticipated to increase moderately from 2013 primarily due to the reduction of Real Estate Excise Tax support and budgeting capital projects in the Growth Management Fund . The projected revenue model is conservative given the recent economic events . The growth in the local economy may boost the revenues higher than anticipated which may result in a higher than anticipated fund balance . . .c'�. ' ,,."..c,�.� E� w . .,zi��'. ... s..T .t..,�t.. ...zr� /-. ✓r.�"�':�.. ...�.�"mc .��' r .. . '.r"..,-'*. +� .�—, ,.ur�',r �: ...t�„w' ak�f: 'r`�y..�' .��' ^z' t-. .,.. .. �- ,rz .r.^^'^' , ., . Cityof Camas Budge t 2014 001 General Fund 2014 Revenue Budget 00 • 2010 2011 20121 Actual Actual Actual Actual Proiect onjEL. . Budge.%& 311 . 100 . 00 Property Taxes $ 9 , 3501153 $ 9 , 591 , 031 $ 9105240175 $ 90204 , 902 $ 91086 , 266 $ 9 , 936 , 317 317 .400 . 00 Private Harvest Timber Tax ( TAV) $ 39 $ 68 $ 204 $ 122 $ - 313 . 100 . 00 Local Retail Sales / Us e Ta x $ 11739 , 752 $ 21060 , 554 $ 2 ,273 , 785 $ 2 , 151 , 296 $ 21361 , 628 $ 2 ,1479 , 710 313 . 710 . 00 Local Criminal Just $ 159 , 814 $ 166 , 265 $ 193354 $ 208 , 612 $ 285 , 453 $ 299 , 725 316 . 430 . 00 Natural Gas Franchise $ 2033235 $ 169 , 058 $ 179 , 715 $ 166 , 816 $ 156 , 092 $ 160 , 775 316 . 450 . 00 Sa nta ry Franchise $ 51394 $ 53843 $ 51546 $ 71408 $ 61668 $ 61868 316 . 460 . 00 Cable Franchise Fee $ 218 , 322 $ 244 , 152 $ 263 , 671 $ 261 , 176 $ 266 , 447 $ 274 , 441 316 . 810 . 00 Gambling Excise Tax $ 22 , 151 $ 21 , 816 $ 15 , 184 $ 11 ,456 $ 11 , 338 $ 11 , 338 Total Taxes $ 11 , 6983860 $ 123258 , 719 $ 11 , 983 , 498 $ 12 , 0115870 $ 12 , 174 , 014 $ 13 , 169 , 173 321 . 300 . 00 Police & Protective $ 440 $ 415 $ 975 $ 375 $ 968 $ 968 321 . 990 . 00 Other Business Licenses $ 325 $ 440 $ 330 $ 320 $ 450 $ 450 321 . 910 . 00 Franchise Fees - Telecommunications $ 60 $ 11000 $ 1 , 000 $ 100000 $ 2 , 000 $ 2 , 000 322 . 100 . 00 Building Permits $ 3463725 $ 564 , 537 $ 466 , 094 $ 318 , 799 $ 445 , 450 $ 678 , 197 322 . 110 . 00 Building & Structures - Fire $ 61920 $ 13 , 200 $ 91940 $ 51590 $ 51800 $ 5 , 974 322300 . 00 Animal Licenses $ 3 , 430 $ 31675 $ 6 , 840 $ 41825 $ 4 , 507 $ 41642 322 . 400 . 00 Street & Curb Permits $ 31331 $ 31899 $ 3 , 584 $ 21458 $ 4, 893 $ 5 , 040 322 . 900 . 00 Other Non - Business Lic . & Permits $ 11937 $ 11417 $ 21181 $ 3 , 624 $ 41049 $ 4 , 171 Total Licenses & Permits $ 363 , 168 $ 588 , 583 $ 490 , 944 $ 336 , 991 $ 468 , 117 $ 701 , 442 331 . 165 . 00 Secure Our Schools Grant $ 413095 $ - 331 . 166 . 00 Ba I I i sti c Vest Gra nt $ 767 $ 53338 $ 937 $ 592 $ 937 $ 937 331 . 970 . 08 Federa I Gra nt- Fire $ - $ - $ - $ 42 , 612 $ 120 , 000 332 . 210 . 00 Federal Equitable Sharing $ - $ 71593 $ - 333 . 140 . 00 Federal Indirect-CDBG $ - $ 50 , 000 $ - $ 11683 333 . 206 . 00 Federal Indirect-Traffic Safety Emph . $ - $ 498 $ - $ 916 333 . 206 . 01 Federal Indirect- DUI ( DOTS ) $ 901 $ 373 $ - $ - 334 . 04 . 10 State Archives Grant 333 . 206 . 01 Federal Indirect-Traffic Safety $ 13000 $ 11000 $ 2 , 498 $ 1 , 799 $ 11500 $ 1 , 500 333 . 453 . 10 Federal Indirect- Library Grant $ 61939 $ 23 , 613 $ - $ 1 , 150 $ 31950 $ 3 , 950 333 .453 . 11 Federal Indirect LSTA State Library $ - $ 3 , 250 $ - $ - 333 . 970 . 00 Federal Indirect- Homeland Sec . BZPP $ - $ - $ - $ 71r084 333 . 970 . 75 Federal Indirect- Homeland Security $ - $ - $ - $ 9 , 519 334 . 017 . 00 State Grant-WAAssoc . of Sheriff/ Pol . $ 91651 $ 91873 $ 91835 $ 9 , 836 $ 71295 $ 71295 334 . 030 . 10 State Grant- DOE Litter P /U $ 21938 $ 21051 $ 11687 $ 31 .114 334 . 03050 State Gra nt-Traffi c Safety $ 309 $ 597 $ 11567 334 . 030 . 60 State Gra nt-Tri p Red ucti on $ - 334 . 040 . 20 State Gra nt- HVAC $ 110 ,711 335 .000 . 91 PUD Privilege Tax $ 162 , 335 $ 149 , 782 $ 157 , 352 $ 182 , 203 $ 182 , 739 $ 188 , 221 335 . 020 . 32 DNR Landuse - NonTimber $ 61967 336 . 000 . 99 Streamlined Sales Tax Mitigation $ 372 336 . 060 . 21 Cri mi na 1 Justi ce - Popul ati on $ 31626 $ 31772 $ 41176 $ 4 ,428 $ 4, 740 $ 51283 336 .060 . 26 Criminal Justice-Speci a I Programs $ 13 , 841 $ 14 , 287 $ 15 , 767 $ 16 , 649 $ 17 , 680 $ 17 , 678 336 . 060 . 51 DUI -Cities $ 51499 $ 31142 $ 31986 $ 31673 $ 3 , 598 $ 349706 336 . 060 . 91 Fire Ins . Premium Tax $ 31 , 032 $ 36 , 432 $ 34 , 521 $ 32 , 866 $ 38 , 286 $ 394, 073 336 .06 . 94 Liquor Excise Tax $ 823146 $ 83 , 990 $ 92 , 353 $ 72 , 365 $ 894F989 $ 240r181 336 . 06 . 95 Liquor Board Profits $ 115 , 670 $ 135 , 585 $ 134 , 915 $ 196 , 046 $ 134 , 876 $ 180 , 645 Total Intergovernmental $ 484 , 779 $ 530 , 888 $ 4567937 $ 585, 108 $ 720 , 980 $ 472 ,469 E;, q City 2014 of Camas Bud et�� _ . _ t� 001 General Fund 2014 Revenue Budget 11 • 2010 2011 2012 2013 2014 Actual Actual Actual ActualProjection Budget 341 .490 . 00 Shared Costs - Court $ 18 , 844 $ 51046 $ 2609548 $ 39 , 158 $ 42 ,414 $ 43 , 687 342 . 210 . 00 1 ntergov . Law Protecti on $ 50 , 000 $ 50 , 000 $ 501000 $ 50 , 000 $ 50 , 000 $ 50 , 000 342 . 210 . 10 Drug Enforcement $ 121744 $ 91300 $ 8 , 217 $ 100, 923 $ 81220 $ 81467 342 . 220 . 00 Shared Costs - ECFR $ 28 , 598 $ 22 , 402 $ 727 $ 3 ,412 $ 7 , 086 $ 71086 339 . 210 . 68 ARRA Fed I ndi rect Gra nt $ 12 , 228 $ 52 , 840 $ - $ 32 , 025 341 . 220 . 00 Civil Probation Filing $ 219 $ 108 $ 13 $ - 341 . 320 . 00 Clerks Recording Services $ 87 $ 226 $ 152 $ 233 $ 180 $ 185 341 . 330 . 00 Court Fees $ 2 , 560 $ 31846 $ 41843 $ 5 , 181 $ 51572 $ 5 , 739 341 . 350 . 00 Other Statutory Cert copies $ 13 $ 1 $ 174 341 . 710 . 00 Sales of Maps and Publications $ 31511 $ 21785 $ 15 $ 2 , 654 $ 21039 $ 2 , 100 341 . 750 . 00 Sales of Maps and Pubs Non -Tx $ 43 $ 8 $ 31 $ 9 341 . 810 . 00 Duplicating Public Records $ 11504 $ 2 , 475 $ 21497 $ 1 , 033 $ 11529 $ 11575 341 . 811 . 00 Copies -Taxable $ 51802 $ 41906 $ 41233 $ 41457 $ 31968 $ 4 , 087 341 . 620 . 00 Copies /Tape Fees $ 23 $ 54 $ 96 $ - $ 84 $ 86 341 . 710 . 00 Sa I e of Mercha ndi s e $ 269 $ 104 $ 30 $ - $ - $ 150 341 . 500 . 00 Sales of Merchandise ( nontaxable ) $ - $ - $ 5 $ - 341 . 970 .00 Employee Benefit Program Service $ 98 $ ( 19 ) 341 . 990 . 00 Other Genera I Govt. $ - $ 200 $ 200 $ 200 $ 200 $ 200 342 . 100 . 00 Law Enforcement Services $ 5 , 817 $ 61665 $ 7 , 236 $ 91974 $ 81028 $ 81269 342 . 100 . 01 Law Enforcement Services -SRO $ 48 , 629 $ 48 , 756 $ 517369 $ 54, 305 $ 52 ,479 $ 54, 053 342 . 330 . 00 Adult Probation $ 255 $ 255 342 . 360 .00 Monitoring of Prisoners $ 40 $ 2 , 000 $ 3 , 840 $ 3 , 280 $ 3 , 378 342 . 400 .00 Protective Inspection Fees $ 23154 $ 51448 $ 31082 $ 1 , 533 $ 1, 106 $ 11139 342 . 400 . 20 Construction Inspection Fees $ 45 , 356 $ 33 , 182 $ 106 , 054 $ 711441 $ 75 , 652 $ 77 , 922 342 . 500 .00 DUI - Emergency Service Fees ( Court) $ 91128 $ 115913 $ 10 , 250 $ 181193 $ 11 , 724 $ 12 , 076 342 . 990 . 00 Charge for Controlled Burn $ 110000 $ 1 , 030 341 . 490 . 00 Crime Convi cti on Fee $ 61012 $ 31659 $ 4 , 023 $ 31956 $ 4, 000 $ 41120 345 . 810 . 00 Zoning & Subdivision Fees $ 72 , 119 $ 148 , 751 $ 95 , 662 $ 31 , 356 $ 93 , 951 $ 98 , 648 345 . 830 . 00 Plan Checking Fees $ 1893016 $ 307 , 685 $ 229 , 689 $ 146 , 322 $ 279 , 848 $ 288 , 243 345 . 830 . 10 Plan Check Fees - Fire $ 43190 $ 103940 $ 81098 $ 41922 $ 51104 $ 51257 345 . 830 . 20 Plan Review/ Eng . & Planning $ 321175 $ 17 , 873 $ 55 , 954 $ 39 , 581 r $ 39 , 669 $ 40 , 859 345 . 890 . 00 Other Planning Fees ( SEPA, Shoreline; $ 11 , 995 $ 16 , 435 $ 5 , 985 $ 4, 170 $ 13 , 860 $ 14 , 276 347 . 310 . 00 Swimming Pool Admissions $ 23 , 249 $ 241642 $ 140, 921 $ 16 , 250 $ 28 , 425 $ 29 , 278 347 . 610 . 00 Swimming Lessons $ 452000 $ 41 , 305 $ 35 , 726 $ 39 , 132 $ 430*467 $ 44 , 771 347 . 620 . 00 Recreation - Camps $ 31 , 033 $ 34 ) 021 $ 27, 920 $ 25 , 946 $ 19 , 902 $ 20,499 347 . 630 . 00 Recreation -Youth Sports $ 25 , 494 $ 263558 $ 27 , 086 $ 35 , 310 $ 28 , 372 $ 29 , 223 347 . 640 . 00 Recreation -Adult Sports $ 34 , 031 $ 283896 $ 261419 $ 26 , 437 $ 26, 447 $ 27 , 241 347 . 660 . 00 Recreation -Youth Programs $ 51877 $ 41150 $ 41091 $ 91095 $ 61475 $ 6 , 669 347 . 680 . 00 Recreation -Adult Programs $ 91884 $ 116 $ 615 $ 60 $ 21136 $ 2 , 200 347 . 690 . 00 Recreation - Miscellaneous $ 91088 $ 4 , 947 $ 2 , 265 $ 130, 407 $ 15 , 600 $ 16 , 068 347 . 900 .00 Vendor Fees $ 400 $ 412 341 . 961 . 00 Administration Services $ 25 , 398 $ 34 , 006 $ 74, 295 $ 75 , 839 $ 108 , 229 $ 115 , 007 341 .430 . 00 Budget,Acctg, Auditing Services $ 348 , 661 $ 501 , 492 $ 518 , 564 $ 493 , 272 $ 489 ,468 $ 487 , 742 341 . 950 . 00 Legal Services $ 14 , 200 $ 14 , 000 $ 11 , 152 $ 12 , 209 $ 28 , 820 $ 291, 927 341 . 960 . 00 Human Resources $ 38 , 692 $ 50 , 628 $ 54, 408 $ 55 , 996 $ 541081 $ 64 , 578 341 . 815 . 00 IS/GIS $ 151 , 362 $ 118 , 068 $ 153 , 727 $ 121 , 268 $ 118 , 084 $ 116 , 852 341 . 930 . 00 Central Services - Bldg Rental $ 43 , 613 $ 43 , 682 $ 410, 604 $ 41 , 533 $ 20 , 345 $ 32 , 203 341 . 962 . 00 Legislative $ 26 , 933 $ 23 , 008 Emergency Servi ce $ 106 , 784 $ - $ - $ - 341 . 820 . 00 EngineeringServices $ 611 , 438 $ 595 , 488 $ 499 , 733 $ 524 , 312 $ _ 468, 869 $ _ 516 , 169 Total Charges for Services $ 21086 ,965 $ 21287 , 600 $ 29169 , 536 $ 2 , 0299109 $ 21197 , 311 $ 21294 ,734 <� i�. :i. _ __ _ 'ter ..-.._-.. •.._.._ _.- " ._.. ._ J. _. __ .- �r�..._.✓.�. �. ..�,..,.f __. _ _ ..-may_. .._. -•.-s-.. l CityBudgetof Camas 2014 001 General Fund 2014 Revenue Budget 00 ' 2010 2011 2012 2013 2014 A ' • • � s . f et 352 . 300 . 00 Mandatory Insurance Costs $ 1 , 960 $ 2, 567 $ 4 , 124 $ 11904 $ 21115 $ 21178 352 . 300 . 00 Boating Safety Penalties $ 30 $ 40 353 . 100 . 00 Traffic Infractions $ 87 , 582 $ 88 , 946 $ 97 , 268 $ 89 , 735 $ 100 , 682 $ 105 , 717 353 . 100 . 30 Fa i l ure to Register a Vehicle $ 43 $ 770 $ 527 $ 76 $ 200 353 . 700 . 00 Other Nonparking Infraction $ 832 $ 458 $ 516 $ 284 $ 354 $ 354 354 . 000 . 00 Parking Infraction Penalty $ 18 , 050 $ 16 , 336 $ 17 , 818 $ 13 , 636 $ 16 , 385 $ 16 , 877 354 . 100 . 00 Parking Violation Penalties $ 11290 $ 5 , 165 $ 31791 $ 51481 $ 51646 355 . 200 . 00 D . W . I . $ 91173 $ 12 , 730 $ 9 ,538 $ 10 , 460 $ 20 , 816 $ 21 , 441 355 . 800 . 00 Other Criminal Traffic $ 14 , 791 $ 12 , 601 $ 14 , 428 $ 17 , 948 $ 21 , 822 $ 22 , 913 356 . 900 . 00 Other Criminal / Non -Traffic $ 15 , 334 $ 17 , 294 $ 16 , 906 $ 17 , 956 $ 17 , 205 $ 18 , 065 356 . 900 . 06 City Dog Violations $ - $ 55 $ - $ - 357 . 390 . 00 Criminal Costs / Elec . Home Monitor $ 423031 $ 44 , 178 $ 470504 $ 52 , 630 $ 56 , 052 $ 57 , 734 357 . 330 . 00 Public Defender Costs $ 61153 $ 9 , 811 $ 1205280 $ 157689 $ 140, 737 $ 15 , 179 359 . 700 . 00 Library Fines for Lost Books $ 51707 $ 6 , 360 $ 5 , 320 $ 61078 $ 41861 $ 51006 359 . 900 . 00 Miscell . Fines and Assessments $ - $ 9 , 000 $ 1 , 000 $ 116 Total Fines and Forfeitures $ 201 , 613 $ 221 , 699 $ 232 , 637 $ 230 , 794 $ 260 , 588 $ 271 , 310 361 . 110 . 00 Investment Interest $ 42 , 011 $ 153753 $ 12 , 267 $ 7 , 873 $ 71021 $ 10 , 000 361 . 400 . 00 Int. on Contracts - District Court $ 11 , 376 $ 16 , 920 $ 20 , 462 $ 14 , 514 $ 25 , 252 $ 2600010 362 . 400 . 00 Space & Fac . Rentals -Short Term $ 11436 $ 900 $ 458 $ 408 $ 507 $ 522 362 . 401 . 00 Space & Fac . Renta ls - Short/ Long Terrr $ 91530 $ 11 , 692 $ 10 , 618 $ 18 , 251 $ 24, 771 $ 25 , 514 362 . 402 . 00 Space & Fac . Rentals - Lacamas Lodge $ - $ - $ - $ - $ 35 , 000 362 . 500 . 00 Space & Fac . Rentals - Long Term $ 14 , 972 $ 13 , 156 $ 141744 $ 51316 362 . 501 . 00 Comm . Ctr - Fa c . & Space Rent- Long $ 335 $ 100 $ 450 $ 160 $ 566 $ 583 362 . 600 . 00 Housing Rentals & Leases $ 17 , 729 $ 15 , 141 $ 15 , 415 $ 16 , 468 $ 16 , 087 $ 16 , 569 362 . 900 . 00 Other Renta I s & Use Cha rges $ 140 $ 11505 $ 19 , 233 $ 20 , 640 $ 19 , 971 $ 20 , 571 363 . 000 . 00 Insurance Recovery $ 81929 $ 127 $ 100631 367 . 000 . 00 Contributed from Private Sources $ 93015 $ 35 , 231 $ 11 ,481 $ 16 , 063 $ 18 , 450 $ 19 , 003 367 . 110 . 00 Private Grants $ 51850 $ 6 , 700 $ 6 , 094 $ 11500 $ 61500 369 . 100 . 00 Sales of Junk or Salvage $ 11016 $ 467 $ 11f538 $ 200 $ 949 369 . 200 . 00 Unclaimed Money- Police $ 17 $ 234 369 . 300 . 00 Forfeited /Confiscated Evidence $ 41943 $ 3 , 761 $ 7 , 182 _ $ 60230 369 . 810 . 00 Cashier Overage/Shortage $ 123 $ 4 $ 210 $ 111 $ 138 369 . 900 . 00 Other Misc . Revenue $ 34 , 323 $ 18 , 638 $ 30 , 657 $ 48 , 475 $ 39 , 161 $ 45 , 000 Total Misc Revenue $ 156 , 802 $ 141 , 511 $ 142 , 925 $ 161 , 755 $ 1605604 $ 2053273 Prior Year Adjustment $ 41875 Innterfund Loan Proceeds $ 245 , 300 Insurance Recovery $ 588 Sale of Fixed Assets $ 21068 $ 290 397 . 000 . 00 Operati ng Tra nsfer I n $ 598 , 791 $ 12 , 916 $ - $ 2900s000 $ 480 , 000 Total Transfers $ 598 , 791 $ 12 , 916 $ - $ 290 , 000 $ 480 , 000 Total General Fund Revenue $ 15, 593 , 046 $ 16 , 041 , 916 $ 15,481 , 352 $ 15, 646 , 215 $ 161707 ,203 $ 17, 114 ,400 Clof Camas Bud et tY g 2014 Legislative - City Council I . Budget Overview 2013 Pro iected $ 72 , 768 Expenditures by function % of the General Fund 2014 Budget $ 63 , 400 ZZ'x •. Change in Budgets 43 % 2013 FTEs - 61 2014 FTEs ' II . Purpose Determines policy as it relates to all city functions and activities, enacts ordinances and resolutions, and reviews certain appointments of the Mayor . III . 2013 Key Accomplishments The City Council was successful in achieving the following goals for 2013 : • Provided legislative policy direction for the City • Continued long- range planning on needed infrastructure , community growth and economic development . • Approved the Consolidated Fire Interlocal Agreement with the City of Washougal for implementation in 2014 . IV. Level of Service and Budget Impact Budgeted resources are adequate to maintain the current level of service . The Council meets at two regular meetings a month , two workshops per month and also attend numerous city- related committee and other governmental board meetings . Publication costs of city ordinances are included in this section of the budget as well as the City share of election costs . The decrease in budget is primarily due to reallocation of costs to the Administration Services Department . V. Goals and New Initiatives The City Council has among its goals for the 2014 Fiscal Year the following key goals with current resources : • Pursue funding support for transportation projects • Continue long - range planning on needed infrastructure, community growth and economic development • Completion of the Fire Consolidation Transition Plan • Foster teamwork between elected and appointed leadership and staff • Continue fiduciary oversight of the City' s assets , resources and budget VI . Trends and Future Issues The City Council meets with staff in a Planning Conference every January to review issues for the coming year . For 2014 the topics include : Community Development Workplan + North Urban Growth Area Green Space/ Parks /Wildlife Corridors ._ �«:+:�Z � • - -,_-.�. .. ,. <T.-?, _ .. . . , _. ...� _r --..-�r . I i .r. ;" ^-,r-_+ `..t� i'. Y-` l C�:.i.`�"-ice. ;•-«.•:T .""-'^ `r"'T ^"'_"_"_. Hal ,. ! t Ci �Y of Camas Budget . , z014 • Parking Commission • Economic Development • Biennial Budget • Fireworks/Special Events Permits • Low and Fixed Income Subsidies and Utility Rates • Salary Review Commission • 2014 Budget, Debt Outstanding and Financial Policies VII . Performance Measurements Not applicable . VIII . Organizational Chart C i t izens City Cound IX Department Operating Budget 2011 2012 ! 1 1 lAccount Description Actual Actual Projection . ,,,.- Budget Legislative pm- 001 - 01 -511 - 60041 Regular Salaries And Wages 4149097 42 ,450 42 ,900 42 ,900 001 - 01 - 511 - 600 - 21 Personnel Benefits 3 ,491 3 , 580 31626 31800 001 - 01 - 511 - 600 - 31 Office And Operating Supplies 555 21763 2 , 318 21500 001 - 01 - 511 - 300 -44 Advertising 3 , 174 41099 31946 12 , 200 001 - 01 - 511 - 60041 Professional Ser 0 41457 17 , 044 001 - 01 - 511 - 60042 Communication 1 , 754 664 593 1 , 000 001 - 01 - 511 - 60043 Travel 0 608 94 11000 001 -01 - 511 - 60049 Miscellaneous 21204 21247 21247 0 Services 7 , 132 12, 076 23 , 924 14,200 Total Legislative 52 , 274 60,869 72 ,768 63,400 11m8 I Y C1 of Camas Bud et 2014 Judicial - Municipal Court I . Budget Overview 2013 Projected $ 2324? 699 Expenditures by function % of the General Fund Supplies 2014 Budget $ 2650, 300 1 Change in Budgets 14 % Int2rgovt_ Services 2013 FTEs - 510s 48;; 2014 FTEs II . Purpose Develop and maintain a fair and equitable judicial process in the Camas Municipal Court . Under an Interlocal Agreement with the City of Washougal , Camas performs the municipal court function for that city . The City of Camas contracts with Clark County District Court for certain judicial services . This includes the service of the Judge and the staff at the court . The Municipal Court Judge is one of the elected District Court Judges of Clark County and is recognized and appointed by the Camas City Council . III . 2013 Key Accomplishments The Municipal Court was successful in achieving the following goals for 2013 : • Kept current contract with Clark County rather than hiring City staff as planned for 2013 • Worked to reduce offender days on monitored probation for certain cases • Made improvements to the courtroom Iv. Level of Service and Budget Impact Budgeted resources are adequate to maintain the current level of service . Funds are not adequate to fund the Municipal Court with City staff. The increase in budget includes an increase in lease for the Court Building by the Port of Camas/Washougal to pre - recession levels . Indigent Defense contract increased due to changes made by the Supreme Court and increased costs for the Clark County contract are incorporated . V. Goals and New Initiatives The Municipal Court has among its goals for the 2014 Fiscal Year the following key goals with current resources : • Monitor case counting for compliance with new Indigent Defense Standards • Implement case filing change to comply with CrRL13 . 2 . 1 y 11 . 9 1 City of Camas Budget 12014 VI . Trends and Future Issues The top issues facing the Municipal Court include areas that will be a challenge to manage . The Municipal Court ' s mission is to dispense justice is not restrained by normal budgetary controls . Costs associated with indigent defense continue to be an area of concern . Although expenses in the Detention and Corrections budget appear elsewhere , the court plays a role in those costs . The City has seen a long term and steady increase in the amount spent for offender based programs , which include Jail and Corrections . The amount of time that is being spent on misdemeanor prosecution by the Assistant City Attorney is also increasing . This includes the time spent on legal appeals and public records issues . Another developing issue facing the Municipal Court is the new Marijuana Law which will be implemented in 2014 . It is unknown at this time what the impact may be on the court system . VII . Performance Measurements Not available VIII . Organizational Chart Not applicable IX . Department Operating Budget 2011 2012 2013 2014 Account DescriptionActual Actual Projection Bu • Judicial 001 - 02 - 512 - 500 -31 Offi ce a nd Operati ng Suppl i es 1 , 081 21192 11408 21000 001 - 02 - 512 - 500 -35 Small Tools and Minor Equipmen 2 , 833 41102 1 , 606 2 , 000 Supplies 3,914 6,294 3 , 014 41000 001 - 02 -512 - 50041 Professional Services 61 , 778 60 , 686 60 , 957 72 , 000 001 -02 - 512 - 50042 Communication 500 1 , 500 532 11500 001 -02 -512 - 50045 Operating Rents and Leases 18 , 972 28 , 534 28 , 464 38 , 000 001 - 02 - 512 - 50046 Insurance 749 751 746 800 001 - 02 -512 - 50047 Public Utility 14 , 262 11 , 824 11 , 289 14 , 000 001 - 02 - 512 - 50048 Repairs and Maintenance 64 343 402 11000 001 - 02 - 512 - 50049 Miscellaneous 0 0 0 0 Services 96, 325 103 , 637 102 ,391 127 ,300 001 - 02 - 512 -500 -51 Intgovt Profess . Serv. 123 , 772 157 , 691 127 ,294 134,000 Total Judicial 224, 011 267 , 622 232 ,699 265 ,300 II - 10 1 R CI ty of Camas Budget 204 Executive - Mayor and City Administrator I . Budget Overview 2013 Projected $ 3210* 144 Expenditures by function / ofthe General Fund 2014 Budget $ 239 , 274 Services Int2Or- . Supplies 5 °0 2a6 1 % Change in Budgets 25 % Benefits 2013 FTEs 1 . 45 2014 FTEs 1 . 45 57400e5 II . Purpose The Mayor is responsible for directing and coordinating the activities of the city departments through the City Administrator, such as carrying out the policies of the council and directing the day-to - day activities of the operating departments of the city . III . 2013 Key Accomplishments The Mayor and City Administrator were successful in achieving the following goals for 2013 : • Replacing the City Administrator who passed away • Hired a new Finance Director • Successfully passed the 2014 Budget • Completed the Fire Interlocal Agreement with the City of Washougal IV. Level of Service and Budget Impact Budgeted resources are adequate to maintain the current level of service . The decrease in the budget is attributed to reallocation of resources to the new Administrative Services Department and moving the Senior Program to Parks and Recreation . V . Goals and New Initiatives The Executive has among its goals for the 2014 Fiscal Year the following key goals with current resources : • Continue economic development efforts through recruitment and exceptional service • Continue to promote positive relationships through effective communications with citizens and business stakeholders, partner agencies, and state and federal legislators • Develop a leadership and management training program • Implement Equipment Replacement Funds • Develop an Asset Management Program • Participate with Camas School District to create a first class Community Education and Recreation Program • Assist Fire in successfully implementing the Interlocal Agreement with the City of Washougal VI . Trends and Future Issues As the economy recovers, position the City to meet the changing needs of our industries , businesses and residents . Build on the successes of the past and strive to provide cost effective quality services to the citizens of Camas . Cityof Camas Budget 2014 - - -- VII . Performance Measurements Not available VIII . Organizational Chart Mayor City Administrator ti Executive Assistan L ( 485 FTE ) IX. Department Operating Budget 2011 2012 2013 2014 Account DescriptionActual Actual Projection Bu • • - Executive 001 -03 - 513 - 100 -11 Regular Salaries And Wages 167,212 172, 807 230,865 178, 121 001 - 03 -513 - 100 -21 Personnel Benefits 43 , 908 49 , 196 51, 615 44,146 001 -03 - 513 - 100 - 31 Office And Operati ng Suppl i es 897 951 2 , 631 1 ,000 001 -03 -513 - 100-35 Small Tools & Minor Equipment 0 0 663 Supplies 897 951 3 , 295 11000 001 -03 - 51340041 Professional Ser 0 905 27, 537 001 - 03 - 513 - 10042 Communication 26* 110 2, 250 21109 2,000 001 -03 -513 - 10043 Travel 20164 61F908 10s031 3 , 000 001 - 03 - 51340046 Insurance 20W266 3 , 886 881 1 , 000 001 - 03 - 513 - 10048 Repairs & Maintenance 602 767 128 500 001 - 03 - 51340049 Miscellaneous 2 , 526 41495 267 41307 001 . 24 . 557 . 210 .49 Miscellaneous - Outreach 11975 21850 416 2 ,200 Services 11, 641 22,062 32, 369 13 ,007 001 . 24 . 557 . 200 . 51 Intergovt . Services-Outreach 41500 4, 500 31000 31000 Total Executive 228, 158 2491516 321,144 239 ,274 - �--mow.£.%.rEl:.c:t:S�.s.� • �•-;T.::v..:i��=av-�R ^""-a��:'. ., - ,.._- _ ;:"�c3sr�-�r.�a?..i5as�issteess�n..r-1�"�3fY.3F1�=:iseP�r.�%�F :xtYT�',��'r^ sE�rsrf��'.s:'9s. `�''�isr1'+ C,:�'37fitSnJI:FcEi. .'_ _.. �. _. .- . _ _- � _ . .._ -- . . -.___--_. _..— _ .-�� Ciof Camas Bud et ' g 2014 � Finance I . Budget Overview 2013 Pro iected $ 7541714 Expenditures by function % of the General Fund 2014 Budget $ 893 , 288 Se6 /3 lnt451/0 . � Supplies 6°� 4°b 0 Change in Budgets 18 % 1 `° 2013 FTEs 7 . 75 Benefits Salaries 2014 FTEs 980 24% 65% II . Purpose To ensure the City' s financial stability and maximize the use of its financial resources , while maintaining the highest level of public trust . III . 2013 Key Accomplishments The Finance Department was successful in achieving the following goals for 2013 : • Restructured service delivery into functional teams • Implemented new cash management practices • Successfully compiled the 2014 Budget • Implemented new financial system upgrade including utility billing • Developed new utility bills IV. Level of Service and Budget Impact Budgeted resources should bring an increase in the level of service with the increase in staffing . The reinstatement of the Accountant position should allow the Department to implement best practices and address compliance issues . The increase in the budget is attributed to reallocation of resources for the Washington State Auditor services as well as increase of FTEs for the Accountant position and permanently increasing one of the Financial Assistant position to full time . V. Goals and New Initiatives Finance has among its goals for the 2014 Fiscal Year the following key goals with current resources : • Prepare a Budget worthy of the Government Finance Officers Association ( GFOA ) recognition , the Distinguished Budget Presentation Award • Prepare a Comprehensive Annual Financial Report ( CAFR ) worthy of GFOA Recognition and receive clean audit opinions from the State Auditor' s Office • Complete an update of all financial policies of the City Enhance current cash management practices with the use of Purchase Cards and ACH payments • Complete an update of Utility Code and Utility Billing Policies to enhance customer service and staff efficiency 111 I.- 1143 a P 2014CitY of Camas Budget i VI . Trends and Future Issues The top issues facing Finance Department include . • Enhancing the internet to better serve the public • Providing grant management as well as actively pursuing grant funds • Enhancing cash management • Providing easier to read and more timely financial reporting • Cross training and developing staff VII . Performance Measurements 2013 . 01 -t Actual Formal, external recognition for Financial & analytical excellence 0 2 VIII . organizational Chart AccountantFinance Director ccounting Manager Payroll and �' '' • cc • • • CustomerAssistant Utility Asst , & AP Backup � • • - Rep . 1144 City of Camas Budget 112014 .T.r. ��,._.a_.��. . ._..,;-_, ,..u�' .�'.�T..-^:..._.n,� ---z . _• ,- _.� ^' ._�..._�_... - - ��....W.,': ..�c.�;':__ . . ..�.4,__�_z.:. . ` . 'j._.�.u"'i'x�•-cam...'a�. . _ ._ _ .w _ _ ._. �::�_�.�.�_� • ""...:•; .rr,�' ".,:a-^..`.._-i.."',r,,,.,.ziL'r^' � .r.__v.^ I Department Operating Budget 2011 2012 2013 Account Description Actual Actual Projection Bu Finance 001 - 04 - 514 - 230 - 11 Regular Salaries And Wages 470 , 020 494 , 107 523 , 039 582 , 346 001 - 04 - 514- 23042 Overti me 156 231 32 250 Salaries 470, 176 494, 338 523 ,071 582 ,596 001 - 04 - 514 - 230 - 21 Personnel Benefits 152 ,971 156, 057 168,004 216, 142 001 - 04 - 514 - 230 -31 Office And Operating Supplies 11941 11705 10800 2 , 700 001 - 04- 514 - 230 -35 Small Tools And Minor Equip 0 1 , 432 11000 31100 Supplies 11941 3 , 137 2 , 800 51800 001 - 04- 514 - 23041 Professional Ser 25 , 840 44, 660 51 , 924 40 , 000 001 - 04- 514- 23042 Communication 36* 112 3 , 125 21797 3 , 000 001 - 04- 514- 23043 Travel 39 548 283 71150 001 - 04 - 514 - 23046 Insurance 3 , 122 10 , 242 41269 51000 001 - 04- 514 - 23048 Repairs & Maintenance 125 141 10 300 001 - 04- 514 -23049 Miscellaneous / Membership & Dues 2 , 201 2 , 528 1 , 556 21300 Services 34,439 610244 60, 840 57 ,750 001 - 04- 514400 - 51 1ntgovt Profess . Serv . 310951 0 31 , 000 r Total Finance 691 ,478 71469776 754,714 893,288 iJ i i i 11 - 15 Ci of Camas Bud et �- tY � Legal I . Budget Overview 2013 Projected $ 1014, 298 Expenditures by function r of the General Fund 2014 Budget $ 105 , 600 Change in Budgets 4 % 2013 FTEs 2014 FTEs Services soo5s II . Purpose Responsible for performing a variety of complex, high level administrative, technical and professional legal work . III . 2013 Key Accomplishments The Legal Counsel was successful in achieving the following goals for 2011 • Administered civil lawsuits • Prepared legal documents • Advised City officials as to legal rights, obligations, practices , and other phases of applicable local , state and federal law • Drafted and reviewed contracts , agreements , resolutions and ordinances under consideration by the City Council to ensure that the documents adequately protect the legal interests of the City • Provided for the prosecution of persons cited into Municipal Court for traffic or misdemeanor charges IV. Level of service and Budget Impact Budgeted resources are adequate to maintain the current level of service . V . Goals and New Initiatives The Legal Counsel ' s goals with current resources : • Provide City Attorney services as required • Provide contracted services for possible labor negotiations • Provide adequate Prosecutor services to Municipal Court VI . Trends and Future Issues The top issues facing the Legal Counsel department include areas that will be a challenge without additional funding of staff. These areas include : • The new Marijuana Law which will be implemented in 2014 . It is unknown at this time what the impact may be on the Prosecutor will be • Additional court days • Unforeseen legal complications 11 - 16 City of Camas Budge t ,, INN 0 =11 7"a^-r,- T^m VII . Performance Measurements Not applicable VIII . organizational Chart Not applicable IX . Department operating Budget 2011 2012 2013 2014 Description Actual Actual ProjectionBudget Le at 8 _. . . - _ . - . _ 001 - 05 -515 - 30043 Travel 0 110 20 100 001 - 05 - 515 - 30049 Miscellaneous 0 480 347 500 001 - 05515 - 30141 Profes s i ona I Sery ( Cri mi na 1 ) 24, 831 31 , 331 22 , 931 381760 001 - 05 - 515 - 30241 Professional Services ( Civil ) 71 ,770 68 , 837 78 ,000 66 , 240 Services 96 , 601 100 , 757 101 ,298 1051P600 Total Legal 96 ,601 100,757 1014,298 105 , 600 1147 i a Cityof Camas Budget 2014 Human Resources I , Budget Overview 2013 Projected $ 165 , 854 Expenditures by function % of the General Fund Services 2014 Budget $ 136 , 564 23410 Change in Budgets - 18 % Salaries Supplies 53 % 2013 FTEs 1 . 15 3Sb 2014 FTEs 127 Benefits 2190 II . Purpose Provide employment and personnel services to the City' s employees as well as providing information and assistance to job applicants and other external citizens . I1I . 2013 Key Accomplishments Human Resources was successful in achieving the following goals for 2013 : • Ensuring the City earned the AWC WellCity Award for 2013 which will decrease the 2014 Regence premiums by 2 /0 • Settled one labor contract IV . Level of Service and Budget Impact Budgeted resources are adequate to maintain the current level of service . The decrease in budget and staffing is a result of the creation of the Administrative Services Department in 2014 in which Human Resources will be a division . The Human Resources Director was reclassified in 2013 to Administrative Services Director with half of the compensation funded from Human Resources and the other half funded from Administrative Services Department . In addition , the City added a receptionist position in the last quarter of 2013 which is split between Human Resources and Administrative Services . Time study will be performed in 2014 to determine the actual allocation between departments . V. Goals and New Initiatives The Human Resources Division has among its goals for the fiscal year : • Earn 2014 WellCity Award • Settle two labor contract negotiations • Successfully implement Self-Service HR module of Springbrook VI . Trends and Future Issues The top issues facing the Human Resources department include : + Cost containment for employee benefits • Labor negotiations with competing needs for resources 11m18 Cit of Camas Bud e 2014 VII . Performance Measurements Not available VIII . Organizational Chart Administrative Services Director a . Assistant ( s5 FTE ) Executive Receptionist ( . 5 FTE ) ( * 27 FTE IX . Department operating Budget 71 2011 2012 2013 014 ' AccountDescription Actual Actual ProjectionBudget F d 477 Human Resources ' 001 - 06 - 51840041 Regular Salaries And Wages 9340781 97 , 197 97 , 759 72 , 236 001 - 06 - 518 - 100 - 21 Personnel Benefits 31,784 33 , 632 34, 534 27 ,928 001 - 06 - 517 - 900 - 31 Office and Operating Supplies 0 0 11877 21000 001 - 06 - 518400 - 31 Offi ce And Operab ng Suppi i es 1 , 679 4 , 444 2 , 070 2 , 500 001 - 06 - 518 - 100 -35 Small Tools and Mi nor Equip 0 0 663 Supplies 10*679 41444 41611 4 ,500 001 - 06 - 517 - 90043 Travel 0 0 55 500 001 - 06 - 517 -90048 Repairs and Maintenance 0 0 304 800 001 - 06 - 518 - 10041 Professional Ser 25 ,414 46 , 245 25 , 000 25 , 000 001 - 06 - 51840042 Communication 1 , 326 11307 1 , 186 161500 001 - 06 - 518400 -43 Travel 2 , 432 3 , 184 891 100000 001 - 06 - 51840046 Insurance 11801 1 , 388 633 107100 001 - 06 - 51840048 Repairs & Maintenance 252 845 3 001 - 06 - 518 - 10049 Miscellaneous / Membership & Dues 568 11080 878 21000 Services 31,793 54 , 048 28, 950 31,900 Total Human Resources 159 , 037 189 ,321 165 ,854 1. 36 , 564 _i ..._,. __. �. .�... .��.-:.:ice-_�-- - - - - -� -- ._ _ _-. - - .- . _ . _ . _ .- , __: -:. --�.J......ti_...•-;.->�r -.,:. ..--�' ..�:4�_.��:��_.��- _.._..�_t=. .:� u_�,-r-�:��•�.-.. ;- ._.: :.�. s -- _ . . ..,«. 11 - 19 Cityof Camas Budget 2014 Administrative Services I . Budget Overview 2013 Pro iected $ 124, 405 Expenditures by function % of the General Fund 2014 Budget $ 432 , 742 intergovt_ Salaries of Z ' ° 17ia Change in Budgets 248 % Benefits 6% 2013 FTEs 0 Supplies 2014 FTEs 1028 Services 1 �a _ II . Purpose Provide centralized services for all City Departments including risk management, public information , and senior management of Information Services Division and Human Resources Division . III . 2013 Key Accomplishments Administrative Services was successful in achieving the following goals for 2013 : • Establishing Administrative Services Director position • Hiring a full time Receptionist for the City IV. Level of Service and Budget Impact Budgeted resources will be monitored in this new department to ensure the level of service is funded . The increase in budget and staffing is a result of the creation of the Administrative Services Department in 2014 in which Human Resources and Information Services will be divisions . V. Goals and New Initiatives The Administrative Services has among its goals for the fiscal year : • Centralize public records • Evaluate City Clerk functions with current staffing • Centralize risk management functions VI . Trends and Future Issues The top issue facing the Administrative Services Department is how to best centralize public records in a digital world when the State Archives is still requiring paper documents . VII . Performance Measurements Not available C1 of Camas Bud et tY � 142014 P 11 1 IN Villa Organizational Chart iservices Director ( 65 FTE ) Executive Assistant Receptionist Information Human Resources � • a t • FTE ) ( v5 FTE ) I IX . Department Operating Budget 2011 2012 20131 , Account Description Actual Actual Projection Budget Administrative Services 001 - 07 - 53. 8 - 900 - 11 Regular Salaries And Wages 72 , 236 001 - 07 - 518 - 900 - 21 Personnel Benefits 27 ,928 001 - 07 - 518 - 900 -31 Office and Operating Supplies 7 , 528 6 , 536 6 ,484 6 , 179 001 - 07 - 518 - 900 - 35 Small Tools and Mi nor Equi pmen 611 0 33 Supplies 8, 139 61F536 61517 60179 001 - 07 - 518 - 90041 Professional Services 28 , 269 25 , 188 307165 280 ,049 001 - 07 - 518 - 90042 Communications 91691 71754 81549 81806 001 - 07 - 518 - 900 .43 Travel 11000 001 - 07 - 518 - 90045 Operating Rentals and Leases 13 , 293 13 , 325 11 , 775 18 , 696 001 - 07 - 518 - 90046 Insurance 61 , 386 10s649 1 , 649 11649 001 - 07 - 518 - 90048 Repairs and Maintenance 31850 3 , 750 3 ,430 31430 001 - 07 - 518 - 90049 Miscellaneous 12 , 556 71547 3 , 554 36, 970 Services 1296w045 59 , 214 59 ,423 317 ,600 001 - 07 - 518 - 900 - 51 1 ntgovt Profess Services 39, 016 33 , 653 561F666 71000 001 - 07 -518 - 900 -53 Extnl Taxes & Oper Assess 936 348 001 - 07 - 539 - 200 -51 1 ntgovt Profess . Serv . 5 , 594 5 , 679 001 -07 - 564 - 000 -51 1 ntgovt Profess . Serv . 36*496 6 , 000 14, 800 11800 Intergovernmental 49 ,042 45 ,679 586*466 81800 Total Administrative Services 186 ,226 111 ,429 1244f405 432 ,742 _ Z___ __. - J..== 11m2l. , City Of Camas Budget X014 i Law Enforcement I . Budget Overview 2013 Projected $ 4 , 434, 355 Expenditures by function % of the General Fund 2014 Budget $ 41349 , 621 Int60g10 _ Services 600 11% Change In Budgets 2 % Supplie 2013 FTEs 29 . 7 Salaries Benefits � . 7 25 �° 57 %2014 FTEs II . Purpose Protect lives and property in our community and to maintain public order . III . 2013 Ivey Accomplishments Police Department was successful in achieving the following goals for 2013 : • Re - accredited by the Washington Association of Sheriffs and Police Chiefs . This has been an ongoing project that began in 2012 • Filled several open police positions and completed all required training and certifications necessary to allow those employees to work independently • Fully transitioned to a new less - lethal weapons platform • Worked with WCIA, the City of Washougal and the City of Battle Ground to create a new training program for dealing with crisis intervention . This program is now a model for other cities IV. Level of Service and Budget Impact Budgeted resources are adequate to maintain the current level of service . No new employees or programs are in the 2014 Budget . The activities of the Camas Police Department vary and encompass a wide variety of services not normally associated with the standard police function . These activities include enforcing criminal violations , traffic enforcement and investigating non - criminal complaints and providing safety for persons and property . The Police Department also performs code enforcement activities such as parking enforcement and nuisance abatement . The Camas School District and the City of Camas co - fund one full time police officer to provide safety and protection to our schools . The offender work crew program continues to provide services back to the community while reducing costs in prisoner incarceration fees . V. Goals and New Initiatives The Police Department has among its goals for the fiscal year : • Work with CRESA to establish a new response time report VI . Trends and Future Issues The top issues facing the Police Department continue to be police officer staffing levels and the future funding of an upgrade radio system as part of the 911 dispatch system . f� C1 ty of Camas Budget 2014 VII . Performance Measurements Not available VIII . organizational Chart Police Chief i - � olice Captain Administrative Patrol Sergeant Patrol Sergeant Senior Adm . Squad A ( 2 FTE ) Squad B ( 2 FTE ) Support Ass stant Sergeant r Patrol Officers School Resource Admin . Support I Squad ( FTE Squad ! ( FTE ♦ Officer Assist . I Code Enforcement : Officer Offender Crew Leader Security( 102 Court ...�.?':t. x: ��r..._:_ .:siZ... .b.. ....:.s..s� � �. '..:,..-.�..._� !'Sr_„�^�- -tet- - -.. - ✓�. 11 - Z3 Cityof Camas Budget 1 ' 2014 IX . Department Operating Budget i 1 ' Account Description Actual Actual Projection Budkiary FEW Law Enforcement 001 - 08 - 521 - 100 - 11 Regular Salaries And Wages 330 , 574 3521F137 3541481 001 - 08 - 521 - 220 - 11 Regular Salaries And Wages 11829 , 641 11806 , 884 11924 , 251 27421 , 232 001 - 08-521 - 500 - 11 Regular Salaries And Wages 6 , 018 51561 30195 001 - 08 - 521 -70041 Regular Salaries and Wages 534F666 55 , 695 55 , 908 001 - 08 - 521 - 100 - 12 Overtime 129 11127 160913 001 - 08 - 521 - 220 - 12 Overti me 96 , 258 1254, 060 91 , 167 650# 650 001 - 08 - 521 -700 - 12 Overti me 0 0 Salaries 2 ,316, 285 22346 ,464 21430 ,915 2,486 , 882 001 - 08 - 517 - 200 - 21 Personnel Benefits 117 , 739 111 , 964 91 , 014 104 ,478 001 - 08 - 521 - 100 - 21 Personnel Benefits 108 , 799 98 , 131 114, 950 001 - 08 -521 - 220 -21 Personnel Benefits 702 , 116 701 , 207 751 , 178 9537364 001 - 08 - 521- 500 -21 Personnel Benefits 11866 2 , 337 11297 001 - 08 - 521 - 700 - 21 Personnel Benefits 27 , 601 29 , 361 30 , 469 001 - 08 - 521 - 100 -22 Uniforms And Clothing 115 558 324 001 - 08 - 521 - 220 -22 Uniforms And Clothing 8 , 139 6 , 361 10, 352 12 , 950 001 - 08 - 521 - 700 - 22 Uniforms and Clothing 159 0 Benefits 966, 535 949 , 918 999 ,584 1 ,070,792 001 - 08 - 521 - 100 -31 Office And Operating Supplies 61039 91048 8 , 413 001 - 08 - 521 - 220 - 31 Office And Operating Supplies 10 , 171 4, 435 6, 775 331485 001 - 08 - 521400 - 31 Office And Operating Supplies 41256 6, 623 4, 427 001 -08 - 521 - 500 -31 Office And Operating Supplies 21956 50r014 41563 001 - 08 - 521 -700 -31 Office a nd Operating Supplies 912 563 1 , 052 001 - 08 - 521400 - 32 Fuel Consumed 43 0 35 001 - 08 - 521 - 220 -32 Fuel 274 77 136 200 001 - 08 - 521 - 100 -35 Small tools and minor equipmen 354 2 , 671 90 001 - 08 - 521 - 220 - 35 Small Tools And Minor Equip 23 , 235 35 , 854 15 , 350 21 , 575 001 - 08 - 521400 -35 Small Tools And Minor Equip 0 0 576 001 - 08 - 521 - 500 - 35 Small Tools And Minor Equip 31946 41690 001 - 08 - 521 - 700 -35 Small Tools and Minor Equip . 158 21 28 Supplies 521345 68,997 41 ,446 55 , 260 001 - 08 - 521 - 10041 Professional Ser 10, 551 41444 41669 001 - 08 - 521 - 22041 Professional Services 1 , 954 51212 31011 29 , 825 001 - 08 - 52140041 Professional Ser 100 21400 0 001 - 08 - 521 - 50041 Professional Ser 16 , 159 18 , 851 19 , 600 001 - 08 - 52140042 Communication 39 22 17 001 - 08 - 521 - 22042 Communication 25 , 750 35 , 360 220# 295 254F180 001 - 08 - 521 - 70042 Communications 0 0 22 - - - - -- -- III- - ---- - --- - - _. - - - -- - ---- - - - - --- - -- --- -- -- - - - - - - -- - - - - - - -- - - - -- i Cityof Camas Budget 2014 i 2011 2012t 1 Pi Account Description Actual Actual Projection Budg 001 - 08 - 521 - 10043 Travel 21666 2 , 614 11899 001 - 08 -521 - 22043 Travel 942 1 , 567 1 , 500 14 , 360 001 - 08 - 52140043 Travel 5 , 136 3 , 853 340930 001 - 08 -521 - 700 -43 Travel 173 255 0 i 001 - 08 - 521 - 22044 Advertising 468 777 721 500 001 - 08 - 521 - 10045 Intfund Oper . Rentals & Lease 150v156 22 , 454 18 , 347 22 , 608 001 - 08 - 521 - 22045 Operating Rentals 188 , 408 195 , 788 176 ,757 243 , 960 001 - 08 - 521 - 30045 Intfund Oper . Rentals & Lease 3 , 552 0 0 001 - 08 - 521 -70045 Intfund Oper . Rentals & Leases 11800 5 , 352 41960 23 ,484 001 - 08 - 521 - 22046 Insurance 12 , 563 38 , 699 1640361 17 , 180 001 - 08 - 521 - 50046 Insurance 81406 81100 81086 81550 001 - 08 - 521 - 50047 Public Utility 43 , 679 38 , 750 27 , 615 30,000 y 001 . 08 . 521 . 100 . 48 Repairs & Maintenance 21028 30w845 0 t 001 - 08 -521 - 22048 Repairs & Maintenance 30* 064 4, 774 200473 30 , 210 001 - 08 - 521 - 50048 Repairs & Maintenance 14, 392 24, 473 71871 001 - 08 - 521 -70048 Repairs and Maintenance 0 41065 0 001 - 08 - 521 - 10049 Miscellaneous 41392 4 , 665 41182 001 - 08 - 521 - 22049 Miscellaneous 91422 8 , 691 7 , 596 23 , 250 001 - 08 - 52140049 Miscellaneous 61240 41445 40* 205 001 - 08 - 521 - 50049 Miscellaneous 21 413 0 001 - 08 - 521 -70049 Miscellaneous 1 , 785 915 197 Services 378, 845 440 , 785 336 ,313 4696, 107 001 - 08 - 521 - 220 - 51 1 ntgovt Profess . Serv . 221 , 198 245 , 371 247 , 280 267, 580 001 - 08 - 521400 - 51 1 ntgovt Profess . Serv . 800 21200 600 001 -08 -521 - 500 - 51 1 ntgovt Profess . Serv . 0 1 ,005 Intgovt . Professional Services 221 , 998 248 ,576 247 , 880 267 , 580 001 - 08 - 594 -210 - 61 Land & Land Improvements 0 0 60 , 000 001 -08 - 594 - 210 - 64 Machinery & Equip 6 , 325 0 318 , 217 Capital 61325 0 378 , 217 Total Law Enforcement 3 ,9421333 46v0541740 4,434,355 4, 349 ,621 E i 11 - 25 E I � City of Camas Budget 2014 Fire Protection I . Budget Overview 2013 Pro iected $ 3 , 004, 097 Expenditures by function % of the General Fund 3 Serrices Intergovt. 2014 Budget $ , 114 , 589 Supplies 6,a 2 % Change in Budgets 4 % 290 Z � Benefits 2013 FTEs 230a 2014 FTEs 20 ( 23 with Salaries 110 SAFER Grant) II . Purpose Provides fire , emergency medical services, and fire prevention education to the citizens of Camas and Washougal . III . 2 013 Key Accomplishments Fire Department was successful in achieving the following goals for 2013 : • Successfully completed the Fire Merger Agreement between City of Camas and City of Washougal • Lowered overtime usage through use of innovative "floater" program • Combined promotional and entry level testing process established between both cities • Applied for renewal of " SAFER " staffing grant • Increased hourly training through continued use of dedicated training captain IV. Level of Service and Budget Impact Budgeted resources are not adequate to maintain the current level of service . Through a partnership that has existed between the cities of Camas and Washougal since 2011, Camas -Washougal Fire Department ( CWFD ) increased levels of service without a corresponding increase in expenditures . Despite this accomplishment, CWFD must manage a call volume that sometimes exceeds staffing capabilities . The award of the SAFER staffing grant will allow the cities to maintain current staffing, if not, staffing may be reduced . V. Goals and New Initiatives The Fire Department has among its goals for the fiscal year : • Finalize ten year interlocal agreement with the City of Washougal for a merged Fire Department • Establish a design team for a new engine purchase in 2015 • Explore public/ private partnerships • Improve participation in volunteer firefighter program • Continue to work with county on system radio replacements VI . Trends and Future Issues The top issues facing the Fire Department include : • Operational deployment issues in an environment of increasing calls for service and limited budgets • Develop a plan to replace current downtown fire station • Plan for SCBA replacement 11 - 26 I CityBudgetof Camas 12014 .�.�'-�..+,."^`�""s'�'- . _ ..•r-r-c..�e^i..--�s> *�",�-......�...�r-�ss,8,.»,53�',�..:,.Y��. ., . « .�r .e . _}'.�-.:Se:"�...�re`�>=:lK�� ---zri:'��rE.:..:�-^. �•_...,.�..��.L..'_._..-�_ �_. r_�. _�zFaart s>--•v.• :��,..._..:=.•��-ri@rS:�'�."�T`�...—.,��-� --�•-r*r�; _.a_�..k':'.�'i'a'3��1�'.z:�._;_�:s?�- -��".s..�L.::: VII . Performance Measurements Total of all Calls 3,524 VIII . organizational Chart wr?A . Fire Chief Division Chief of EMS Division Chief Fire Marshal Training Capt ain F- Deputy Fire Marshal i SeniorAdministraive Support BattalionAssistant - f Battalion Chief Battalion Station 41 Station 42 Station 171Station 41 Station 42 Station 171 Station 41 Station 42 Station 171r Captain Ct Captain • Captain • • Captain • Firefighter/ Para medic _ ■ • r. Firefighter Firefighter Firefighter L i r'nr.=_+_. ..�.=cam _ T'-' L"!' —`_ _._.1._�.� ._.._._._ ._ ..�._.:.:- _ �.. Li.•._...�.__...,. .��.�..��: :i_�_._.. ._....._,._-s_ � ..✓ a_�.......�:3,. ?..:"�1 ...�. _ _1.- _ 'T' �.�.�__...w ._� � ._. - . ....�� Zg .__ IIaw27 Cityof Camas Budget . 1 201 IX . Department Operating Budget 2011 2012 2013 2014 Description Actual Actual Projection Fire Administration 001 - 09 -522 - 10041 Regular Salaries And Wages 108 , 655 81 , 335 846$ 872 86 , 694 001 - 09 -522 - 100 - 12 Overti me 0 0 398 Salaries 108 , 655 81 ,335 85 , 270 86 , 694 001 - 09 -522 -100 -21 Personnel Benefits 29 , 890 25 ,451 27 ,817 29 ,439 001 - 09 -522 - 100 -31 Office And Operating Supplies 0 11 117 001 - 09 -522 - 100 -41 Professional Services 30615 0 6 001 - 09 -522 - 100 -42 Communication 298 165 164 001 - 09 -522-10043 Travel 495 0 0 250 001 -09 -522 - 10045 I ntfund Oper . Rentals & Lease 2 , 579 3 , 725 31165 7 , 728 001 -09 -522 -100 -48 I ntfund Repairs & Ma i nt. 206 309 228 001 -09 -522 - 10049 Miscellaneous 300564 10r639 323 11800 Services 10 , 756 5 ,839 3 ,886 9 , 778 001 - 11 -525400 -51 Intgovt Profess . Serv. 15 ,413 17 ,080 196272 18,000 Total Administration 164,715 129 ,715 136,363 143 , 911 Fire Suppression 001 - 09 -522 -210 -11 Regula r Sa I a ri es And Wages 1 , 658 , 326 1 , 693 , 780 1 , 719 , 978 1 , 767 , 986 001 -09 -522 - 21042 Overti me 130 , 057 219 , 256 1334* 631 131 , 000 Salaries 1 , 788 , 383 1 ,913 , 037 11853 , 609 11898 ,986 001 - 09 -522 - 210 - 21 Personnel Benefits 511 , 793 554, 552 566 , 934 579 , 758 001 - 09 - 522 -210 - 22 Uniforms And Clothing 41216 4 , 866 51892 81300 001 -09 -522 -210 -23 Protective Clothing 7 , 208 81870 6 , 359 7 , 700 001 - 09 -522 - 210 -25 Well Program 3 , 638 639 223 11000 Benefits 526,856 568,927 579 ,408 596 ,758 001 - 09 -522 -210 -31 Offi ce And Operati ng Suppl i es 7 , 448 5 , 023 8 , 473 13 , 000 001 - 09 -522 -210 -32 Fuel Consumed 11 , 597 11 , 844 9 , 672 12 , 000 001 - 09 -522 - 210 -35 Small Tools And Minor Equip 3 , 852 81227 51989 9 , 000 Supplies 22 , 897 25 , 084 24, 134 344,000 001 - 09 - 522 - 21041 Professional Services 3 , 573 81247 51808 3 , 500 001 - 09 -522 -21042 Communication 22 , 172 24 , 573 20, 262 21 , 300 001 - 09 -522 -21044 Advertising 0 69 0 001 - 09 - 522 -21045 Intfund Oper . Rentals & Lease 9 , 638 10, 637 91640 24 , 729 001 - 09 -522 - 21046 Insurance 33 , 882 47 , 053 19 , 858 20 , 454 001-09 -522 - 21048 Repairs & Maintenance 21 , 180 24, 096 28 , 155 300r000 001 - 09 -522 -21049 Miscellaneous 4, 070 4, 818 31107 6 , 000 Services 94, 515 119 ,492 86,830 105 ,983 001 - 09 -522 -210 -51 Intgovt Profess . Serv. 66, 749 67 ,621 68 , 164 71, 500 Total Fire Suppression 21499 ,400 21694, 161 2 ,612 ,145 2, 7071227 fCamaset 12014 C1 a BudtYg__ _ .;-Y:_.__..: .... �_a=.,..._.--�.....s.u.. -.-.._..< �:.. .�...� _,��: -.�':'.�.w`= . ,.c.-:� .:i?�'.-7,..L'.. 2011 20121 1 a Account Description Actual Actual Projection Budget Water Service 001 - 09 - 522 - 230 - 35 Small Tools & Minor Equipment 997 0 2 , 766 001 - 09 - 522 - 23047 Public Utility 9 ,000 10 , 800 9, 600 11 , 500 Total Water Service 9 ,997 10 , 800 12 , 366 11 ,500 Fire Prevention and Investigation 001 - 09 - 522 - 30041 Regular Salaries And Wages 86 , 145 90 , 270 86 , 659 89 , 776 001 - 09 - 522 - 300 - 12 Overtime 4, 775 1 , 338 31692 41000 Salaries 90, 920 91, 608 90 , 351 93 ,776 001 - 09 - 522 - 300 -21 Personnel Benefits 16 , 001 161? 130 16 , 407 17 , 196 001 - 09 - 522 - 300 - 25 Wellness /Fitness Program 107 Benefits 16, 107 16, 130 16 ,407 17 , 196 001 - 09 - 522 - 300 -31 Offi ce And Opera ti ng Suppl i es 909 160 572 500 001 - 09 - 522 - 300 -32 Fire Prevention Supplies 535 11098 371 24r000 001 - 09 - 522 - 300 -35 Small Tools And Minor Equip 0 0 116 10r000 Supplies 1 ,444 1 ,257 1 , 059 3 , 500 001 - 09 - 522 - 30042 Communication 0 0 12 001 - 09-522 - 30045 Intfund Oper . Rentals & Lease 64* 348 61456 51739 151456 001 - 09 - 522 - 30049 Miscellaneous 1 , 244 11136 11324 21000 Services 71592 7 , 592 71075 17 ,456 Total Fire Prevention and Investigations 11660063 116 , 586 114 ,893 131 ,928 Training 001 - 09 - 522450 - 31 Office And Operating Supplies 115 375 10, 081 14r000 001 - 09 - 522 - 450 -35 Small Tools And Mi nor Equip 0 0 700 Supplies 115 375 1 , 081 1 , 700 001 - 09 - 52245041 Professional Ser 271 0 001 - 09 - 522 - 45043 Travel 11164 445 1 ,421 3 , 000 001 - 09 - 52245045 Operating Rentals 0 0 11500 001 - 09 - 52245049 Miscellaneous 11994 1 , 405 21497 6 , 200 Services 3 ,428 14p850 3 ,918 10,700 Total Training 31543 2 , 224 4,999 12,400 I Im29 Cityof Camas Budge t 2014 2011 2012 2013 014 , Account Description Actual Actual Projection 4Budge Facilities 001 - 09 - 522 - 50041 Regular Salaries And Wages 30904 3 ,965 1 , 667 41000 001 - 09 - 522 - 500 -21 Personnel Benefits 11740 1 , 792 810 1 , 720 001 - 09 - 522 - 500 -31 Office And Operating Supplies 24, 638 21789 21365 51500 001 - 09 - 522 - 500 - 35 Small Tools And Minor Equip 609 452 577 20000 Supplies 31247 31241 20, 942 71500 001 - 09 - 522 - 50041 Professional Ser 2 , 545 11922 21251 21000 001 - 09 - 522 - 50046 Insurance 40s768 4, 495 41477 41585 001 - 09 - 522 - 50047 Public Utility 21 , 685 19 , 013 16 , 464 20 , 000 001 - 09 - 522 - 50048 Repairs & Maintenance 6 , 025 51537 9 , 060 17 , 500 001 - 09 - 522 - 50049 Miscellaneous 21 0 Services 35 ,043 30 , 966 32 , 253 440085 Total Facilities 43 , 934 39 , 964 37 , 672 571305 001 - 09 - 522 - 600 - 21 Personnel Benefits 0 63 , 114 4, 563 001 - 09 - 517 - 200 -21 Personnel Benefits 53 , 520 0 66 , 646 001 -09 -522 - 600 - 29 Pension Expense 0 32 , 866 38 , 286 63 ,755 001 - 09 - 517 - 200 - 29 Pension Expense 34, 521 0 Total LEOFF 1 88, 040 95 , 980 104 ,932 68 ,318 001 - 09 - 594 -220 -64 Machinery And Equipment 0 9 , 519 Total Fire 21925 , 692 31098, 951 3 ,023 , 370 3 , 13240589 � , �, , ' i ' City of Camas Budge t 2014 Detention and Correction I . Budget overview 2013 Projected $ 330 , 947 Expenditures by function % of the General Fund 2014 Budget $ 445 , 983 Salaries zz% Change in Budgets 35 % Benefits Intergovt , 60° 2013 FTEs 1 . 75 6655 Supplies 1°5 2014 FTEs 1 . 75 Services Sid II . Purpose Provides for cost of care of prisoners and parole services . Also provides for the operation of a local offender work crew program as an alternative to incarceration . The City is required by law to fund justice accountability programs, including prisoner incarceration and corrections based programs . III . 2013 Key Accomplishments During 2013 the City Attorney working closely with the Municipal Court Judge , carefully screened individuals coming before the court to determine the most appropriate correctional program . At the discretion of the Judge , some individuals are sentenced to jail incarceration and others are sentenced to non - custodial based corrections programs . Through careful screening and case dependent decision making, the City was able to see reductions in fees paid to Clark County and Skamania County for jail time . IV . Level of Service and Budget Impact Budgeted resources are currently adequate to maintain the current level of service . Prisoners are detained in the City Jail temporarily . All other prisoners are held either in the Clark County or Skamania County Jail . The City reimburses the counties for board of prisoners and Clark County for probation services . As noted , over 66 % of all funds in this budget are passed through to Clark County or Skamania County . V. Goals and New Initiatives The Detention and Corrections has among its goals for the fiscal year : • Continue to work to keep jail incarceration days down • Continue to work to keep only those necessary on probation monitoring • Continue to operate a local offender work crew program VI . Trends and Future Issues The top issues facing the Detention and Corrections Program include . • Costs associated with County ran programs continue to rise • Inmate medical costs represent an area of extreme financial risk for the City • Budgeting for jail days remains an area that can experience fluctuations 11 = 31 Cityof Camas Bud et 2014 g VII . Performance Measurements Not available VIII . Organizational Chart Police Police Captain Patrol Sergeant Patrol SergeantDetective Administrative Squad A ( 2 FTE ) Squad B ( 2 FTE ) Sergeant Sergeant r A i tan Detective A Patrol Officers Patro I Officers School Resource dmin . Support Ll L • . • Squad : • ff icer Assist . il ( 13 FTE )• • - Enforcemen Officer Offender Work LeaderCrew( 1v2 FTE ) • 1132 Cr C1 Of Camas Bud et � 2014 _ g -.. .-.._ . .,,_�__; „_.�__�-..-r .<<.ma �<.'s+i.c -_. . .=i2,� . _. . ..,_ . ._- ._ _.,:t-% %.i-":n:-'"'�:"s:..."'i3`.a:.i:_G.'.:'7��.'ii.'1��:'_� ".�'s4.:.'�_= : _ _... . - -,.-. . .,. _. _ _. ' _ _.__ __ =''+'-� :'r"'s "..""`^%�i`J'.7`_r.��i<...�a-'7"�7.Y"'...rs:�_�:_"'d�c:; -"��...,-c..•vs;..; .,_; ,--zK"c IX . Department Operating Budget 20142011 2012 2013 Actual Promection Budget Detention and Correction Probation and Parole Services 001 - 10 - 523 - 300 - 11 Regular Salaries And Wages 61 , 306 61 , 326 61 ,403 64, 975 001 - 10 - 523 - 300 - 21 Personnel Benefits 107373 10, 028 91776 91936 001 - 10 - 523 - 300 - 22 Uniforms And Clothing 0 0 500 Benefits 10 , 373 10 , 028 9 , 776 10,436 00140 - 523 - 300 - 31 Office & 0 pera ti ng Su ppl i es 11639 21140 1 , 125 1 , 200 001 - 10 - 523 - 300 - 35 Small Tools & Minor Equip 2 , 701 1 , 101 26* 726 31000 Supplies 41340 31241 31851 41200 001 - 10- 523 - 30042 Communications 272 305 317 300 001 - 10 - 523 - 30045 Interfund Rentals 71309 7 , 314 6 , 421 15 , 120 001 - 10 - 523 - 30046 Insurance 0 2 , 464 996 1 , 100 001 - 10 - 523 - 30048 Repairs & Maintenance 2 , 041 31132 1 , 150 21500 00140 - 523 - 30049 Mi sc 295 139 400 750 Services 9 ,917 13 , 354 9 , 283 19 , 770 001 - 10 - 523 - 300 - 51 Intgovt Profess , Serv. 78 , 351 80,589 48,467 71 , 282 Total Probation and Parole Services 164, 287 168 , 537 132 ,780 170, 663 Care and Custody of Prisoners 001 - 10-523 - 600 - 11 Regular Salaries And Wages 29 ,015 32,471 32 , 320 32 , 517 001 - 10 - 523 - 600 - 21 Personnel Benefits 10, 804 15 , 030 15 , 613 16 , 243 001 - 10 - 523 - 600 -22 Uniforms And Clothing 0 27 200 Benefits 10 , 804 151058 15 , 613 16,443 001 - 10 - 523 - 600 -31 Office And Operating Supplies 56 85 62 200 001 - 10 - 523 - 60041 Professional Ser 0 71 001 - 10 - 523 - 60043 Travel 389 156 411 500 001 - 10 -523 - 60049 Miscellaneous 225 91 300 Services 614 318 411 800 00140 - 523 - 600 - 51 lntgovt Profess . Serv. 166 ,838 220, 359 149 ,760 225 , 360 00140 - 594 - 230 - 62 Buildings & Structures 0 16, 475 Total Care and Custody of Prisoners 207 , 327 284, 766 198 , 167 2750320 Total Dention and Correction 371 , 615 453 , 303 330,947 445 , 983 11m33 C1 of Camas Bud et tY � 9014 Information Systems I . Budget Overview 2013 Projected $ 449 , 361 Expenditures by function % of the General Fund Capital 2014 Budget $ 495 , 6056 0/0 Services 149/0 Change in Budgets 10 % salaries 3 4Y0 2013 FTEs Supplies 15 ,5 2014 FTEs 3 Benefits 22 % II . Purpose Provide planning, development, implementation , and support of all technology systems and networks for the City operations . III . 2 013 Ivey Accomplishments The Information Systems program achieved their goals in 2013 including : • Installed the VMware system which provides the City with significant storage capacity and hardware redundancy for citywide data and applications • Migrated the City' s Groupwise email system to Microsoft Exchange Server and moving all desktops to Outlook, as well as moving the archiving system and past emails onto the Exchange platform • Upgraded the City ' s Springbrook financial and utilities systems to the latest version , and migrated Community Development ' s permit system onto the Springbrook permit system • Completed annual review of the City ' s website and updated accordingly IV. Level of Service and Budget Impact Budgeted resources are currently adequate to maintain the current level of service . Funds are not adequate to replace all computers at the scheduled replacement timeline for 2014 . Staff will evaluate revenues mid -year and if resources are sufficient, staff will recommend to City Council amend the 2014 budget to include additional computer replacements and temporary staffing to assist in the computer replacement project . V . Goals and New Initiatives Information Systems has among its goals for the fiscal year : • Upgrade the Parks and Recreation software and add online activity registrations and reservations • Migrate to additional modules of Springbrook to enhance staff efficiency • Research and develop a plan for new mobile technology for police cars and upgrade systems for all emergency vehicles • Upgrade current City' s VOIP phone system and incorporate the City' s new facilities ( Lacamas Lake Lodge, Wastewater Treatment Plant, and Washougal Fire Station 171 ) • Work with Finance to develop a Computer Rental and Replacement Program • Upgrade the Wastewater Treatment Plant technologies and connect to the City' s network • Upgrade the Fire Station 171 network connection to the City and upgrade technologies 11 - 34 r C1 of Camas Budget 20 -tY VI . Trends and Future Issues The top issues facing the Information Services Program include areas that will be a challenge without additional funding of staff. These areas include : • Increasing needs and uses for advanced technologies • Ongoing in - depth monitoring of data and network activity to minimize risk of external attacks or new security issues • Establishing a mechanism to routinely fund and implement hardware and software upgrades VII . Performance Measurements Computers\Toughbooks\ Laptops 255 275 Phones\VOIP Phones 200 225 IT Operating Expenses as % of City Operating Expenses 2 .8 % 2 .7 % VIII . Organizational Chart y j Information Systems II Manager Information Systems Analyst s, Information Systems Technician d;T"3 - . .. .._ ... _ 72'_. ^,..' '�::.i.._...- i.�-"2w .^"•'-'it;.'.'}"St��'XT.,�:'1. L^._._�?-7 11 = 35 Ci ty of Camas BudgetZ o IX. Department Operating Budget law 2011 2012 2013 2014 � Account Description Actual Pro * ection Information Services 00142 - 518 - 800 - 11 Regular Salaries And Wages 214, 596 218 , 814 221 , 248 222 ,435 001 - 12 - 532 - 200 - 11 Regular Salaries and Wages 43 , 488 0 001 - 12 - 518 - 80042 Overtime 43 0 1 , 000 Salaries 258 , 127 218, 814 221 ,248 223 ,435 001 - 12 - 518 - 800 - 21 Personnel Benefits 89 , 276 95 , 058 994, 362 106 , 817 001 - 12 - 532 - 200 - 21 Personnel Benefits 12 , 818 988 00142 - 518 - 800 - 22 Uniforms and Clothing 0 0 150 Benefits 102 ,094 961v046 99 , 362 106,967 001 - 12 - 518 - 800 - 31 Off ce And Operati ng Suppl i es 1 , 414 2 , 788 2 , 000 4 , 000 001 - 12518 - 800 - 35 Small Tools And Minor Equip 321746 38 , 343 42 , 750 71 , 500 Supplies 34 , 161 41, 131 44, 750 75 ,500 001 - 12 - 518 - 80041 Professional Ser 34, 073 45 , 993 25 , 416 47 , 000 001 - 12 - 518 - 80042 Communication 31601 3 , 881 21924 30v000 001 - 12 - 518 -80043 Travel 0 0 500 001 - 12 -518 - 80046 Insurance 3 , 123 4, 050 11653 11703 001 - 12 - 518 - 80048 Repa i rs & Ma i ntena nce 244 0 2 , 000 2 , 000 001 - 12 - 518 - 80049 Miscellaneous 162 60157 195 70500 001 - 12 - 518 - 800 -51 Ingovt. Profess . Services 0 0 10, 000 10 , 000 Services 41, 202 60 ,081 42, 188 71 ,703 001 - 12 -594- 180 - 64 Machinery And Equipment 9 , 874 32 , 117 41 , 813 18 , 000 Total Information Services 4456,458 448, 189 449 ,361 495 , 605 Ci tY of Camas Budg et 214 Community Development I . Budget Overview 2013 Projected $ 2 , 014, 648 Expenditures by function % of the General Fund 2014 Budget $ 212994 6 3 Services Intergovt . Supplies 6% Za 1 °l Change in Budgets 14 % 2013 FTEs 18 . 8 Benefits Salaries Z ' 64 2014 FTEs - II . Purpose Responsible for engineering, current and long range planning, building plan review and inspections, economic development and environmental review and enforcement services . The department guides growth and development through long range visioning and comprehensive planning; development of legislative procedures , implementation of plans and procedures as well as enforcement of development regulations . III , 2013 Key Accomplishments The Community Development achieved their goals in 2013 including : • Completion of NW 38th Avenue extension Phase I • Coordination for Bonneville Power Administration power line proposals • Lacamas Lake North Shore Development Agreement • Annual Comprehensive Plan /Zoning amendments for North Dwyer Creek Master Plan Area and Lacamas Lake North Shore Comprehensive Plan/Zoning • Lacamas Lake Lodge site improvements • Implementation of Springbrook Building Permit module • Sewer Treatment Plant Clarifier and Effluent Filters • Preconstruction on : o NW Fri berg/Strunk/ Goodwin Road o 38th Ave . Phase II o Step Sewer Transmission Main o Jones Boulder Waterline IV . Level of service and Budget Impact Budgeted resources are currently adequate to maintain the current level of service . The department anticipates increased building activity in both the housing and employment areas as well as significant development of capital projects . This anticipated activity is the impetus for the City to reinstate the Planning Manager position for 2014 and if the trend continues to add 2 temporary engineering technicians at a later date in 2014 , V. Goals and New Initiatives Community Development has among its goals for the fiscal year : • Update Camas Comprehensive Plan for 2016 • Commence Impact Fee Studies for both Fire and Parks for 2016 • Monitor and respond to developments associated with 1 - 502 Marijuana legislation -- 11 - 37 City of Camas Budget 2014 • Continue coordination for the Bonneville Power Administration power line proposal • Construct . o NW Friberg/Strunk/ Goodwin Road o 38th Ave . Phase it o Jones Boulder Waterline Phase I o Sewer Treatment Plan Clarifier and Effluent Filters o Lacamas Lake Lodge • Permit for Step Sewer Transmission Main • Establish a Downtown Parking Committee • Process development permits and conduct inspections VI . Trends and Future Issues Staffing resources are anticipated to be adequate to meet increases in development activity and capital projects, while commencing long range planning efforts . Work space management will continue to require attention as temporary staffing are brought on and the City hires additional staff. VII . Performance Measurements 06kActual H, AW Building Permits (dwellings) 127 150 Land Use Pre-Applications 34 45 New Commercial Buildings 2 4 VIII . organizational Chart Community Developmerl SeniorI Director . . Assistant . . Support BuildingAssistant 11 Planning Manager Official Project PermitSeni ( Plans Examiner Managers Dr Planner Planner I Engineer III echnician Senior ( 2 FTE) Engineer iiiiiiiiiiiiiiiiPermit Techniciani: Technician Im38 ' City of Camas Budget ' 2014 IX Department Operating Budget 2011 2012 2013 2014 ' Account Description Actual -AWL Actual IrA& Projection Budget Community Development Administration 00143 -518 -900- 11 Regular Salaries And Wages 260 , 216 238, 263 226 ,708 226 , 164 001 - 13 -518 - 90042 Overti me 152 48 150 Salaries 260 ,367 238,311 226 ,708 226,314 001 - 13 -518 - 900-21 Personnel Benefits 103 , 508 106,793 101 , 654 1060520 001 - 13 -518 - 900 -31 Office And Operating Supplies 105 648 9 , 600 001 - 13 -518 -900-35 Small Tools And Minor Equip 99 0 3 , 000 Supplies 204 648 0 12 ,600 00143 -518 -900 -41 Professional Services 61 0 11,045 00143 -518 -90042 Communication 5 ,405 5 , 227 6 ,350 7 ,000 00143 -518 - 900 -43 Travel 400 001 - 13 -518 - 900-44 Advertising 61500 001 - 13 -518 -90048 Repairs & Maintenance 202 260 50 11300 00143 -518 -90049 Miscellaneous 106 47 1 , 135 7 , 100 Services 54774 51533 18,581 22 , 300 Total Administration 369 , 854 3514p285 346,943 3676734 Engineering Plans and Services 001 - 13 -518 -91041 Regular Salaries And Wages 503 , 541 567 ,068 535 , 689 540, 318 001 - 13 -518 -91042 Overtime 0 607 6 ,470 51000 Salaries 503 , 541 567 , 675 542, 159 545 ,318 001 - 13 -518 - 910 - 21 Personnel Benefits 206 ,757 223 , 873 212 ,558 218 ,436 001 - 13 -518 -910 -22 Uniforms & Clothing 0 0 1 , 120 Benefits 206 ,757 223 , 873 212 ,558 219 , 556 00143 -518 - 910 -31 Office And Operating Supplies 340254 31052 2500 001 - 13 -518 -910-35 Small Tools And Minor Equip 11161 10438 500 Supplies 41416 41490 3 ,000 00143 -518 - 91041 Professional Ser 11818 24F945 3 , 718 15 , 000 00143 -518 -91042 Communication 11835 11971 21000 00143 -518 -91043 Travel 20 0 10 20# 500 00143 -518 -91044 Advertising 758 0 509 00143 -518-91045 Operating Rentals And Leases 0 0 9 , 504 91348 00143 -518 -91046 Insurance 19 ,404 15 , 673 14, 624 15 , 000 001 - 13 -518 -91048 Repairs & Maintenance 277 630 183 00143 -518 -91049 Miscellaneous 5 ,037 5 , 357 21858 Services 29 , 149 26 ,576 31,407 43 ,848 00143 -518 -910 -51 Intgovt Profess . Serv. 81599 8 ,482 11, 000 18 ,000 I i i 00143 -518 -910 - 95 Intfund Oper . Rentals & Lease 8, 844 91r740 Total Engineering Plans and Services 761,305 840,836 800, 124 826,722 • I Cityof Camas Budget 2014 2011 2012 2013 014 gb Act ual Actual Projection ' Account Description jo -;fts Planning 001 - 15 -558 - 60041 Regular Salaries And Wages 2200499 231 , 434 235 , 314 313 , 427 001 - 15 - 558 - 600 - 12 Overti me 0 0 Salaries 220,499 231 ,434 235 ,314 313,427 001 - 15 -558 - 600 - 21 Personnel Benefits 82 ,770 88 , 966 93 , 342 121,400 00145 -558 - 600 - 31 Office And Operating Supplies 516 772 648 00145 -558 - 600 -35 Small Tools And Minor Equip 950 11082 594 Supplies 11466 11854 1 ,242 001 - 15 -558 - 60041 Professional Ser 671035 108 , 050 65 , 157 116, 500 00145 -558 - 60042 Communication 2 , 031 26t068 1 , 833 21000 00145 -558 - 60043 Travel 10 0 2, 800 001 - 15 -558 - 60044 Advertising 1 , 547 983 138 001 - 15 - 558 - 60046 Insurance 71640 6, 467 27 , 205 28 , 000 00145 -558 - 60048 Repairs and Maintenance 0 39 00145 -558 - 60049 Miscellaneous 11146 800 1 , 395 11500 Services 79 ,409 118,407 95,728 150, 800 001 - 15 -558 -600 -51 Intgovt Profess . Serv. 0 0 31 ,917 94, 500 Total Planning 384 , 144 440,661 457 , 542 6801J27 Protective Inspections ( Building) F . 001 - 22 -524 -20041 Regul a r Sa I a ri es And Wages 256 , 711 262 , 673 272 , 126 274, 813 001 - 22 -524 - 20042 Overtime 0 0 672 31500 Salaries 256 , 711 262 , 673 272 ,798 278 ,313 001 -22 -524 -200 -21 Personnel Benefits 103 , 274 113 , 385 118 , 851 1261367 001 -22 -524-200 -22 Uniforms and Clothing 0 87 Benefits 103 , 274 113 ,471 118 ,851 126, 367 001 - 22 -524 -200 -31 Offi ce And Operati ng Suppi i es 2 , 486 1 , 914 20905 Supplies 2 ,486 1 ,914 21,905 001 -22-524-20041 Professional Ser 161 0 3 , 071 26v500 001 -22 -524 - 20042 Communication 1 , 660 11870 1 , 810 11900 001 -22 -524 -20043 Travel 0 686 900 001 -22 -524- 20045 Intfund Oper . Rentals & Lease 71028 44, 800 41267 4, 500 001 -22 -518 -30046 Insurance 61245 5 , 204 2 , 259 31000 001 -22 -524 - 20048 Repa i rs & Ma i ntena nce 914 858 798 1 , 000 001 -22 -524 - 20049 Miscel Ianeous 11090 1 , 470 31279 4, 000 Services 17 ,099 14,888 15 ,484 17 ,800 001 -22 -524 . 200 . 64 Machinery and Equipment 21400 Total Protective Inspections 379 , 570 392 ,945 410 ,038 424,880 Total Community Development 11894, 872 20w0256v728 21014,648 212996463 1140 City of Camas Budget ' .....`..._�. ..... _ -__ ..� __ . J'�.<..,.. ....a:..-.. , .,.�_ _,_ __. �'�.2"r'X'::v.^"i,-'1-.;7:� ;t- a;::::6 ^..=-r:��.—...,:.'-'.�� :___..__,,.....x"�'.?„�.�':6'�'�":z,:'< ..._"."r�:..s -.:u>c.'Za.."'':�1�"r".r.±u^c."4.::t...r`� .>_:_� .. `^w�=Yry"....' «'4c3.'22 - _..._-,.r.. t n__,+....._.- r ,'^r .; t• ,-s-r? -__._ Animal Control I . Budget Overview 2013 Projected $ 951370 Expenditures by function % of the General Fund 2014 Budget $ 115 , 700 Change in Budgets 21 % 2013 FTEs 2014 FTEs _ Intergovt. 100% II . Purpose Provides for cost of animal control and impounding . The City of Washougal provides the service as well as operation of the animal control facility . The Camas Police Department manages the contract with the City of Washougal . III . 2013 Ivey Accomplishments Animal Control Program was successful in achieving the following goals for 2013 : • Renewing interlocal agreement with the City of Washougal to administer the Animal Control Program . IV. Level of service and Budget Impact Budgeted resources are currently adequate to maintain the current level of service . Increased costs reflect the costs associated with the escalating costs of the facility and the increased number of animals impounded . As - the City grows , the costs escalation will continue to be an issue to address . V . Goals and New Initiatives The Animal Control Program has among its goals for the fiscal year ; • Continue to work to keep impounding costs low . VI . Trends and Future Issues The top issues facing the Animal Control Program include : • Costs associated with care of animals especially medical costs • Contain costs with increasing population • Vehicle replacement • Negotiations with both the West Columbia Gorge Humane Society and the Clark County Humane Society VII . Performance Measurements Not available VIII . Organizational Chart Not applicable Cityof lamas Budget 201 IX. Department Operating Budget ' Account2011 2012 2013 2014 • • Actual Actual • ' Budget Animal Control 00146 - 554- 300 -31 Offi ce a nd Operati ng Suppl i es 269 461 0014 & 554- 300- 35 Small Tools & Minor Equipment 956 0 Supplies 1 ,226 461 0 00146 - 554- 300 -51 Intgovt Profess . Serv. 91 ,592 98 ,526 95 , 370 115 ,700 Total Animal Control 92 , 817 98,987 95 ,370 115 ,700 �.. .�8:r -�w_'" vr=�-rs•se:��.�_�. ,� :�!'+•-4"r= 'C_•waa-a. :an,�='�..� .`^"",:�i�.�'.u�. .��::'3a`,. 'E��S�' ' .�..�:^' " F"T.'"°'-. "s,. '"T' .jr,�-' -y.•�� .'_��-y..i��:.?"'_�L.. .—r�.��., ,'a"e__.�.:'�^t.�:.�'�i 142 ` 2014C1Budget of Camas :""Z"... :SL*S:IL3_" Parks and Recreation I . Budget Overview 2013 Projected $ 1 , 396 , 976 Expenditures by function % of the General Fund Intergo�h . Capital 2014 Budget $ 1 , 579 ,1634 130 4 Change in Budgets 13 % Services 31 % Salaries FAA 2013 FTEs 7 , 46 43ss 2014 FTEs 7 . 46 ( + 5 . 25 FTE y a for Parks Su4poies ene`its 17 % Maintenance ) II . Purpose Provides services , construction , and maintenance of the City parks as well as providing recreation opportunities which in turn enhances the quality of life and nurtures the health and wellbeing of people , the community, environment and economy . III . 2013 Key Accomplishments Parks and Recreation Program was successful in achieving the following goals for 2013 : • Started construction of Lacamas Lake Lodge Community Center • Received a grant to construct new loading dock, expand parking lot and widening boat launch at Heritage Park for completion in early 2014 • Replaced merry-go - around at Crown Park • Engaged Little League Board in in participation of field maintenance Iv. Level of service and Budget Impact Budgeted resources are currently adequate to maintain the current level of service . The Lacamas Lodge Community Center is scheduled to open in 2014 . Staff will monitor costs to ensure costs are absorbed in current budget or offset with rental income . Another facility which will be monitored carefully is the City Community Swimming Pool . Costs increased in 2013 due to vandalism and personnel changes . Staff will evalutate the funding structure of this facility . The 2014 Budget provides for additional summer temporary help to assist with increased maintenance responsibilities that include Fallen Leaf Park, Lacamas Lodge Park, and Heritage Boat Launch improvements . The budget provides one time funding for minor field turf maintenance, replacement of aging play equipment and resurfacing of the Crown Park tennis court . V. Goals and New Initiatives The Parks and Recreation Program has among its goals for the fiscal year : • Implement new recreation registration software • Monitor new facility rentals for Falling Leaf Lake and Lacamas Lodge to ensure resources are adequate for operations • Evaluate community swimming pool options 0 Continue to foster community partnerships for events and facilities City of Camas Budget 2014 • Maintain park system to current levels • Begin maintenance on new facilities • Complete the update of the Parks , Recreation and Open Space Comprehensive Plan VI . Trends and Future Issues The top issues facing the Parks and Recreation Program include areas that will be a challenge without additional funding . These areas include : • Expansion of recreation programs and services • Construction and rehabilitation of athletic fields , recreation facilities and parks • Expanding the Parks System in newly annexed areas • Long term health of open space impacted by invasive species • Funding options to address gap of deferred maintenance items most critically in the open space and trail networks • Increased growth pressure on existing sports fields • New facility construction , long -term maintenance requirements • Volunteer opportunities VII . Performance Measurements Not available VIII . Organizational Chart - Parks and Recreation Pr Parks and Recreation Manager Recreationministrative• Program d _ Coordinator ( . 5 FTE ) ( 2al FTE ) I Seasonal • ( 2 * 8 FTE ) 1144 C1 of Camas Bud orpt 2014 Organizational Chart - Parrs Maintenance Public • rks Directot i Public • Utility Manager • • ental Sanitary Operations PW Operations a Sup - i • - • - • • . • Maintenance Worker Senior • - r Maintenance r Worker 2 FTE MaintenanceWorker Seasonal MaInt , Worker 11 = 45 Ci tY Of Camas Budg et 204 IX . Department Operating Budget DescriptionAccount Parks and Recreation Participant Recreation 00148 -571 -200 -11 Regular Salaries And Wages 233 , 056 242 , 987 234 , 971 194 ,416 001- 18 -571 - 200- 12 Overtime 1, 333 21519 11408 500 Salaries 234,389 245 ,506 236,379 194,916 00148 -571 -200 - 21 Personnel Benefits 70,035 70 ,381 66 , 170 62 , 316 001- 18 -571 - 200 -31 Office And Operating Suppl ies 16 ,467 13 , 724 9 , 742 9 ,000 001 . 25 . 571 .290 . 31 Supplies -Seniors 300 001 - 18 -571 - 200-35 Sma I I Tools And Mi nor Equi p 11132 11094 441 800 Supplies 17,599 14,817 10 ,482 91800 001- 18 -571-20041 Professional Ser 3704498 48 , 201 47 , 704 450510 00148-571 -20043 Travel 235 9 19 001 . 25 .571 .290 .43 Travel -Seniors 2 ,035 3 , 853 700 46t000 00148 -571-20044 Advertising 225 323 893 740 00148 -571-20045 Operating Rentals And Leases 16 ,600 16 , 641 16 , 712 17 , 214 001- 18 -571-20048 Repa i r a nd Ma 1 ntena nce 9 216 37 001 . 25 . 571 . 290 .49 Miscellaneous -Seniors 10 96 88 001- 18 -571 - 200-49 Miscellaneous 3 ,770 3 ,496 566 31500 Services 60,382 72 ,836 66,720 70,964 Total Participant Recreation 382,405 403,540 379 ,752 337 ,996 Training 001 - 18 -57540043 Travel 0 284 150 00148 -57540049 Miscellaneous 530 493 247 500 Services 530 777 247 650 Total Training 530 777 247 650 Community Centers 001 - 18575 -500- 11 Regular Salaries And Wages 430t802 46 , 045 47 ,464 45 , 905 001 - 18 -575 -50042 Overti me 227 0 161 150 Salaries 44,028 46,045 47, 625 46,055 001 - 18 -575 -500 - 21 Personnel Benefits 15 ,069 16, 078 17 ,022 16 ,784 001 - 18 -575 -500 -31 Office And Operating Supplies 11945 2, 831 2, 130 2 , 550 001- 18 -575-500 -35 Small Tools And Minor Equip 68 97 100 150 Supplies 2 ,014 2 ,928 2 ,230 21700 00148 -575 -500 -41 Professional Ser 10, 208 20 , 342 21 ,484 19 , 500 00148 -575 -50042 Communication 6,469 61538 5 , 932 6 , 000 001 - 18 -575 -50045 Intfund Oper . Rentals & Lease 700696 81308 71774 0 001 - 18 -575 -50046 Insurance 10, 699 3 ,478 21871 3 ,500 001- 18 -575 -50047 Public Utility 14, 733 17 , 132 121792 131000 001- 18 -575 -500-48 Repairs & Maintenance 4, 236 11943 260715 28 , 500 00148 -575 -50049 Miscellaneous 10* 784 3 ,391 3 , 660 3 , 000 Services 55 , 825 61, 133 570228 73, 500 Total Community Centers 116,936 126 ,184 124, 105 139 ,039 �> I J ) Cityof Camas Budget 2014 2011 2012r r 1 Account Description Actual Act ual ProjectionBudget Lacam as lake Lodge 00148 - 575 - 501 -31 Office & Operating Supplies 0 0 21550 00148 -575 - 501 -35 Small Tools and Minor Equip 0 0 101000 Supplies 0 0 0 31550 00148 -575 -50141 Professional Services 0 0 19 ,500 00148 - 575 -50142 Communication 0 0 15 , 600 00148 -575 -501 -44 Advertising 0 0 70a000 00148 -575 - 50145 Operating Rentals and Leases 0 0 61500 00148 -575 -50146 Insurance 0 0 41000 00148 -575 -50147 Public Utility 0 0 15 ,000 00148 -575 -501 -48 Repairs & Maintenance 0 0 11000 001 - 18 -575 -501 -49 Miscellaneous 0 0 3 , 000 Services 0 0 0 710v600 Total Lacamas Lodge 0 0 0 750150 Swimming Pool 001 - 18 -576 - 20041 Regular Salaries And Wages 46 , 696 531034 52 , 894 621404 00148 - 576 - 20042 Overtime 0 0 288 800 Salaries 46 ,696 53 ,034 53 , 181 63 ,204 00148 -576 - 200 - 21 Personnel Benefits 9 ,324 10, 545 8 ,979 11 ,399 00148-576 - 200 -31 Office And Operating Supplies 51492 71882 71135 51300 001 - 18 -576 - 200 -35 Small Tools And Minor Equip 223 831 78 700 Supplies 51715 81713 7 ,213 6 ,000 00148 -576 - 200 -41 Professional Ser 31092 91285 41880 31500 00148 -576 - 20042 Communication 0 0 655 800 00148 -576 - 200 -46 Insurance 71230 111710 51581 61000 00148 - 576 - 20047 Public Uti I ity 12 , 702 191552 18 , 470 15 ,000 00148 -576 -20048 Repairs & Maintenance 218 446 802 800 001 - 18 -576 - 20049 Miscellaneous 21485 26246 21305 21o000 Services 25 ,727 43 , 240 32 , 692 28 , 100 00148 - 576 - 200 -53 External Taxes 1 ,259 1 , 554 10893 1 , 500 Total Swimming Pool 88 ,721 1174j086 103 ,958 110 , 203 General Park Maintenance 00148 -576-60041 Parks Maintenance - Salaries 278 ,506 296 , 308 330 , 613 382 , 150 00148 -576 - 60042 Overti me 235 657 41475 Salaries 278 , 742 296,965 335 ,088 3821150 00148 -576 - 600 - 21 Personnel Benefits 113 , 605 127 , 285 134 ,008 178 ,045 00148 -576 - 600-31 Office And Operating Supplies 17 , 670 191549 18 ,416 301000 00148 -576 - 600 -32 Fuel Consumed 1 , 968 21251 1 , 169 21000 00148 -576 - 600 -35 Small Tools And Minor Equip 11380 71449 11894 31000 00148 -576 - 600 -36 Chemicals 0 0 1 ,000 Supplies 21, 017 29, 250 21, 479 361000 - ._�. - '-•..-`` .� .- __ . -_ -. - . �...._.�..._ .....�_.�.: ti_......Y. �. -''___. .'...�.�...:...,.�:._ -- ;r'7'. 'u:� -..::: .:_ .� _ =.?`-"`_ _..a-S' stu;-...-..d ti':."s...." �:.T_.-.,:..:..'ate-._"'.��'�"'�ts`..:«r r".ixi-i: :�.� , .:-'✓�<';"' ;,....s'T ,.yT_-'T: 1147 Citof Camas Budget 2014 Y nj 2011 2012 2013 1� 1 Account Description . , ,Actua Actual Projection . 00148 -576 - 60041 Professional Ser 11570 21484 21074 17 , 000 001 - 18 -576 - 60042 Communication 2 , 167 2 ,499 2 , 326 2 , 400 00148 -576 - 60043 Travel 71 0 361 00148 -576 - 60045 Intfund Oper . Rentals & Lease 125 , 061 140 , 624 122 , 425 158 ,041 001 - 18 -576 - 600 -46 Insurance 151077 12 , 687 11 ,706 1200200 00148 -576 - 600 -47 Public Utility 51 , 914 670632 4400753 55 , 000 00148 -576 - 600 -48 I ntfund Repairs & Ma i nt. 3 , 088 21980 8 , 585 10 , 000 001 - 18 -576 - 60049 Miscellaneous 50981 41180 90# 537 Services 204,930 233 ,085 201 ,768 254, 641 001 . 18 . 576 . 600 . 61 Repair and Maint . of Play Equipment 65 ,760 Total General Park Maintenance 618 ,294 686 , 585 692 ,343 916 , 596 Trail Maintenance 001 - 18 -576 -91041 Trail Mtc - Regular Salaries 28 , 572 29 ,393 321510 00148 - 576 - 91042 Overtime 25 0 476 Salaries 28 , 597 29,393 32 ,986 001 - 18 -576 , 910 -21 Personnel Benefits 11, 550 12, 661 13 ,078 00148 -576 - 910 -31 Office and Operating Supplies 11803 450 11715 001 - 18 -576 -910 -35 Small Tools / Minor Equip 0 977 82 Supplies 1 , 803 11427 1 ,797 00148 -576 -91041 Professional Services 0 750 00148 -576 -91045 Operating Rentals and Leases 1 ,001 0 001 - 18 - 576 -91048 Repairs and Maintenance 7 , 099 31172 320 001 - 18 - 576 - 910 -49 Miscellaneous 646 0 Services 8 ,745 3 ,922 320 Total Trail Maintenance 504r696 47 ,404 48 , 181 Open Space Maintenance 001 - 18 -576 -920 - 11 Open Space Mtc - Salaries 28 , 572 294F393 3244510 001 - 18 -576 -920 - 12 Overtime 25 0 476 Salaries 28,597 29,393 32,986 00148 -576 -920 -21 Personnel Benefits 11 ,549 12,660 13 ,077 00148 -576 -920 -31 Office and Operating Supplies 0 30 00148 -576 -92041 Professional Services 866 0 00148 -576 -92048 Repairs and Maintenance 752 0 Se rvice s 1 ,618 0 0 00148 -594-730 -62 Buildings and Structures 0 0 2, 327 Total Open Space Maintenance 41 ,764 42 , 083 48 , 390 Total Parks and Recreation 11299 , 345 1 ,423 , 659 11396,976 11579 , 634 CI of Camas Bud et �Y � 2014 Central Services I . Budget Overview 2013 Projected $ 131 , 374 Expenditures by function % of the General Fund Salaries Benefits 2014 Budget $ 281 , 056 2 % Supplies 4% Change in Budgets 113 % 2013 FTEs , 25 Capital 50°6 . � � Szr`lites 2014 FTEs 38% II . Purpose Provides operations, maintenance and repair of city facilities including building such as City Hall , Police Station , and the Library . III . 2013 Key Accomplishments Central Services Program was successful in achieving the following goals for 2013 : • Installation of new HVAC systems in the Police Station and the Library for energy savings • Remodel of Finance Department • Remodel of lobby area IV. Level of Service and Budget Impact Budgeted resources are currently adequate to maintain the current maintenance practice . The increase in budget is for major repair projects for both City Hall and the Library . V. Goals and New Initiatives The Central Services Program has among its goals for the fiscal year : • Repair City Hall roof and paint exterior • Replace Library doors • Repair Library roof, window trim and chimney • Create new workspace for Planning Manager VI . Trends and Future Issues The top issues facing the Central Services Program include addressing the aging facilities issue with ongoing major maintenance needs . Replacement of City Hall / Fire Station will need to be explored as well as possibly developing a long term municipal facility rental plan . The rental plan would incorporate maintenance and replacement of facilities similar to the equipment rental plan . Identifying funding options will also be incorporated into the plan . 1149 City of Camas Budget 2014 VII . Performance Measurements Not available VIII . Organizational Chart WorksPublic Director Public • Utility Manager Operations Equipment Supervisor Operations ! Specialist ( 025 FTE ) IX Department Operating Budget 2011 2012 2013 2014 Actual Actual , Pr9jqctign. Budgi t . Central Services 001 - 23 - 518 - 300 - 11 Regular Salaries And Wages 23 , 158 21 , 215 17 , 754 16 , 881 001 - 23 - 518 - 30042 Overtime 91 0 100 Salaries 23, 249 21x215 17 ,754 16,981 001 - 23 - 518300 -21 Personnel Benefits 8,612 84p029 7 , 312 60975 001 - 23 - 518 - 300 - 31 Offi ce And Operati ng Suppl i es 5 , 622 71602 10 , 022 10 , 000 001 - 23 -518 - 300 -35 Small Tools And Mi nor Equip 339 17 , 241 2 , 500 Supplies 51961 24, 843 10 ,022 12, 500 001 - 23 - 518 - 30041 Professional Ser 26 , 110 21 , 796 23 , 967 $ 30 , 000 001 - 23 - 518 - 30042 Communication 1 , 271 1 ,471 11172 1 , 400 001 - 23 - 518 - 30045 Operating Rentals And Leases 0 49 001 - 23 -518 - 30046 Insurance 81498 81515 81596 81700 001 - 23 -518 - 300 -47 Public Utility 37 , 521 341724 32 , 553 35 , 000 001 - 23 - 518 -30048 Repairs & Maintenance 16 , 278 39 ,489 29 , 999 32 , 000 001 - 23 -518 - 30049 Miscellaneous 133 40 Services 89 ,810 106,084 96, 287 107 , 100 001 - 23 - 594 - 180 - 63 Other Improvements 0 41 ,864 137, 500 Total Central Services 127 ,632 202 ,034 1311374 281 ,056 I 1 - 50 1 � ' '� City of Camas Budget 2014;z. G _,.r. .-:.--.mom z -+r -T-rr.:--... r •.-,«•-c..::�. , . ..-, ,-�,.- =--x.. -e-z-- e+�z,sK _ . ._._ _ .. ?._.. -^--r ...:,.,-••---`",<;- ..._.z..��._.:' ' ._ � O." . .�. ._._,. r -, .,,• r , .. -.r-r n.>rirn ..,� __ __....�� s�'37' :is-o.l�'_'•.-.uTl.t:..t-:u"%""` �h,r__._•°' �:.:.S, :Ou"r• Library I . Budget Overview 2013 Pro jetted $ 1 , 189 , 038 Expenditures by function % of the General Fund 2014 Budget $ 1 , 350 , 969 InterjeaI Capita[ sss $ao Services Change in Budgets 14 °ro � zss Supplies 2013 FTEs 14 . 78 2 Salaries 2014 FTEs 14 . 78 Benefits ,i 55 II . Purpose Provides free access to diverse and expansive collections of library materials and programs . The Library also provides programs to encourage self- education and enrich lives and promote an enlightened citizenry . III . 2013 Ivey Accomplishments Library was successful in achieving the following goals for 2013 % • Trained and reorganized staff to improve public service • Reorganized children ' s rooms to improve flow and add seating • Increased the number of adult events , added new events such as Lego Club , and had well attended birthday celebrations including the first " library hug" in Washington State IV. Level of Service and Budget Impact Budgeted resources are currently adequate to maintain the current level of service . The increase in budget is for increase in book materials , training for staff, and additional membership fees for Fort Vancouver Library . V. Goals and New Initiatives The Library has among its goals for the fiscal year : • Improve staff competencies through continuing education • Use technology to make library resources easier to use, more mobile , more accessible • Replace doors and continue to maintain an inviting and fully functional facility VI . Trends and Future Issues The top issue facing the Library is the continuing transformation into a thriving, lively mid - sized community hub which meets not only the demand for books , but also the demand for digital resources and social spaces . The rapid changes in library and information technology, along with the expectations of an evolving society will impact future budgets . _ _._._._ — -- __L _._..:��. —L� _�.__.. �T=... �—.:. _.s_.— '..'^'r-x^'T .t._._._.��.�...__ r :; "•��-_'` _. •..r _.r." "r=— .........��"�xr _ t:.:u�.:`_._.._ __..:_. _ __. .. .._.�_��.._.._��__._._-. . 1_._, ,.a..`.1 —¢. .L:,. b _......c �! =<«...=i._:3.:.;1 War POP, City of Camas Budget 2014 VII . Performance Measurements Not available VIII . Organizational Chart DirectorI Library LibrarianAdministrative Assistant Library Youth Services Director SubstitutesLibrary Associates Circulation Services 1 1 specialist ( 5 FTE ) Pages ( 3 . 45 FTE ) ( 033 FTE ) IX. Department Operating Budget 2011 2012 2013 2014 Account DescriptionActual Projection Bu • • - F . Library - Administration 001 - 30 - 572 - 100 - 11 Regular Salaries And Wages 92, 368 95,732 162 , 156 164,211 001 - 30- 572400 -21 Personnel Benefits 29,637 26,414 454p573 48 ,562 001 -30 -57240043 Travel 280 190 800 Total Administration 1226#284 122 ,336 207 ,730 213,573 Library Services 001 -30 - 572 - 200 - 11 Regular Salaries And Wages 642 ,260 630, 158 538,447 583 ,979 001 - 30- 572 - 200 -21 Personnel Benefits 230 ,787 218,966 225 ,083 2466v407 001 - 30 - 572 -200 -31 Offi ce And Operati ng Suppl i es 91722 110e837 100w621 13 , 870 001 - 30 -572 - 200 -35 Small Tools And Minor Equip 0 639 378 750 Supplies 91722 12,476 10,999 14,620 ��. �` �'' .�. . ��-�c�-...�-_. ,� ��J.��^:5,.'^�riC�_-�..v-...�<�*��J7'"�' ��: '�.nz.�—.-.�--•- �. �,� .. - - ,+�,_ — — '.r�-�ri.; Vt'7�.:.] P 11 - 52 CitY of Camas Bud et ' , 201 9 r-, :L._<.__.___..._1 .. ._.-..e..,_.:_�_�_..w:s_r.Lz•�s.-�..-3�_._L:...t.. -�j.z..�.�� :.=,..n:..�'L..z.,;:c"��.u.�;.ur.s..�.;'3'"..�s .��-� . t. - - -._ .. �..,y.d._>..r..r... .._ _._ __ s_......�....i_ � _...._y ..__ .,�.__:.�:c.:_.. ...c.z:=.:... .:�.y"�".s +...�.�',' .��-.:�.�.�+.3 2011 2012 2013 2014 AccountDescription Actua Actual • Budget 001 - 30 - 572 - 20041 Professional Ser 389 61185 21872 11700 001 - 30 - 572 - 20042 Communication 14, 816 141497 10 , 556 10 , 080 001 - 30 - 572 - 20044 Adverb s i ng 0 59 001 - 30 - 572 - 20046 Insurance 91504 19 , 735 8 , 142 81550 001 - 30- 572 - 200 -48 Repairs & Maintenance 21039 40335 11133 51200 001 - 30 - 572 - 200 -49 Miscellaneous 41124 21541 21340 21950 Services 30 , 873 471352 25 ,042 28 ,480 001 - 30 - 572 - 200 -51 Intgovt Profess . Serv. 21257 998 978 151200 Total Library Services 915 , 898 909 , 950 800 ,549 888 , 686 Training 001 - 30 - 572 - 40043 Travel 0 0 3 400 001 - 30 - 572 -400 -49 Miscellaneous 0 60 250 1900 Services 0 60 253 2 , 300 Facilities 001 - 30 - 572 - 500 - 11 Regular Salaries And Wages 41573 61318 61908 $ 71116 001 - 30 - 572 - 500 - 21 Personnel Benefits 1 , 891 2 , 534 21378 $ 21449 001 - 30 - 572 - 500 -31 Office And Operating Supplies 31812 41336 2 , 143 51550 001 - 30 - 572 - 500 -35 Small Tools And Mi nor Equip 175 66 38 250 Supplies 3 , 987 4,402 21181 51800 001 -30- 572 - 50041 Professional Ser 42 , 332 36 , 561 35 , 539 38 , 100 001 - 30- 572 - 50042 Communication 41424 3 , 653 51512 31180 001 - 30- 572 - 50046 Insurance 11 , 258 11 , 176 11 , 101 11 , 660 001 - 30 - 572 - 50047 Public Utility 49 , 637 53 , 815 40 , 531 45 , 000 001 - 30 - 572 - 50048 Repairs & Maintenance 211285 32 , 018 12 , 284 30, 605 001 - 30 - 572 - 50049 Miscellaneous 145 0 Services 129 , 080 137 , 224 104 ,967 128545 Total Facilities 139 , 531 150 ,478 116 ,435 143 ,910 001 - 30 - 594-720 - 64 Machinery And Equipment 0 0 64, 072 21* 500 001 - 30 - 594 - 720 - 69 Lib Books & Oth Lib Materials 77 ,713 90, 839 100 , 000 Capital 77, 713 90,839 64 , 072 102 , 500 Total Capital 770w713 90, 839 64 , 072 102 , 500 Total Library 11255 ,426 16273, 663 11189 ,038 1 , 3501969 C1 of Camas Bud et tY � 2014 Operating Transfers I . Budget Overview 2013 Projected $ 1 , 1741447 Expenditures by function l of the General Fund 2014 Budget $ 1 , 837447 Change in Budgets 56 % FAA 2013 FTEs 2014 FTEs II . Purpose Provide for the General Fund support for Street and Cemetery maintenance . III . 2013 Key Accomplishments Not applicable IV. Level of Service and Budget Impact Budgeted resources are currently adequate to maintain the current level of service . The City Council elected to use the property tax banked capacity to fund ongoing street maintenance . This funding source should allow streets to be maintained at a scheduled pace in future budget years . The Cemetery is not self- sufficient and requires General Fund support for ongoing maintenance . V. Goals and New Initiatives Not applicable VI . Trends and Future Issues Not applicable VII . Performance Measurements Not applicable VIII . Organizational Chart Not applicable IX. Department Operating Budget 2011 2012 Acc • D • • Actual Projection s • • 001 - 00 - 597 - 112 - 00 Transfer to Street Fund 1 , 282 , 353 11174, 233 1 , 174, 447 11743 , 546 001 - 00 - 597412 -25 Transfer to Cemetery 93 ,901 Total Transfers 11282 ,353 1 , 1741233 11174 ,447 11837 ,447 Cl ty of Camas Budget 2014 .;•-__._. _-�.-..r., r-..._ �-,.-. ,,_.,,...-,..�._.. _.,,,,,.."3�_.x"'""i....'^".�'"`��.��..yj?7a�__'�..c:_.��_�< :�..r.�._�..�..-�_ _ , . .__ _ _._. _r_� ---'-"--.:xr ^-�_.._- - ' ---...u�.�....� � _ _ ..�.,�._. .-us...ii?G:�'.< _ -��.�'"'_....�.'�:�a,.vsTs'i��.Z,.z.,"�...'�'.F�s',r7�».iL�, :?7'3'=^=...cs3�'�rz'u`f.P=.�i�.arz.._..�:3i General Fund Summary 2011 2012t � Account Description Actual Actual Projection . . Budget i TOTAL GENERAL FUND 15 , 275 , 328 15 , 947 , 776 16 , 012 , 767 18 , 024 , 235 Excess ( Deficiency) of Revenues and Expenditures 206 ,024 ( 301 , 561 ) 694 ,436 ( 909 , 835 ) Estimated Fund Balance at Beginning of Year 41311 ,417 40105 , 393 3 ,8031832 4,498 , 268 Fund Balance Estimated at End of Year 4,105 , 393 31803 , 832 4 ,498 , 268 3 , 588 ,433 «. _.__,,. ._ ✓_d.... . . _ „ <...;fi.,3.»+-s.s:._. _ . . , - _ ., � .,. .r ,_- _ � . .i. �",= , . - -�i2�_::'M'„ _ _ �..._. -� .. ,�.,i''i.;' . .'^-u"'7.:iii'�.r��'�.•�i�'=.:i:';:1.'.:-.^P�:,��w�.:i.�':""'i.:��""'-,,''".r,+,zt:c-'�6,�"�:_r.e.:;=7.7F'."'.'.�'"_,r..:._ '�r��=T" "n_c ;7k.�C.. City of Camas Budget ip 201 C1 of Camas Bud et tY g 204x4 ■ f i { i C I ty 0 Camas as -. K1 11 , _ r3 ape �l Bud e t m! 9 1 S l r,.._ ..-.—._. -.-+..-rte- -+•- f :v'-"v--z-•- w..,• -.. --s. -^.^,r,-Y -r-i-.. ro^Y rr-^•'^rrrxY 1^. _•r r. i• ._`^._c...`�`.."r-'1—... .._'_'. ..< ai ..w... i _,✓_ .-. ' ..:: ;... .._.,._...w r ..-_. )'= v 's •::fu,�s .., • - = .:..�_x-•__-..-�_...i.G-....,.<_..- .�::.s'L.;._•..._rs..rZ_L.. .:.�_._ rni:- . . . . . ., -,:,_....z7#�.. -. , ,�:.r�' " ,_..._. . .._:.e"..^?_�..._ . :"'" . .:"•".` _. ._.... .. =:._v.J'__..... ______..., . _ ______._ ..• __. ir• ^' `�'"'""" `�- The City has four special revenue funds. The Street Fund is to provide for maintaining the existing transportation infrastructure of 101 . 93 miles . Traffic impact fees are collected to help build infrastructure to support the growth of the City, The Transportation Capital Facilities Plan plays a significant role in determining future Special projects and the timing for those improvements. Revenue The Emergency Rescue Services Fund is to provide paramedic and Funds ambulance transports to the communities of Camas, Washougal and East County Fire and Fescue . Camas is the only fire district in Clark County, Washington to provide ambulance service . The Cemetery Fund is for the care and maintenance of the City cemetery which was assumed by the City in 2007. The Lodging Tax Fund is used to market and support economic development activities within the City of Camas . t f _,.._.._: ...1 _ .. _ — __ . .—.. _, .. _ __ ._ � __ . ___.. .._..._ .w_....t..<..-...�..Y._. ...Tr.`s:.^!_ti.L..z..*^' ..'•'r^" ,-" -^ 73_:z " . 'L`T."✓--ir^- 11 = 57 { City of Camas Budget 2Q1 � Revenues for the Street Fund are primarily taxes indirectly from property taxes and directly from motor vehicle fuel tax This revenue sources is a flat rate of cents on the gallon and therefore is projected to be modest due to conservation efforts. The City anticipates with the use of the property tax banked capacity, the City will be able to generate enough revenue to sustain the preservation program for streets Motor Vehicle Fuel Tax Y General Fund Support iiMisc. Revenue The largest expenditure paid by the Street Fund will be in capital for street preservation This program consists of repairing and overlaying pavement of existing streets. This program is designed to extend the life of the streets. Other ' significant expenditures include services such as street lights and insurance as well as indirect costs to the General Fund to support services such as human resources, payroll, accounting and information services. w Employee Pay d Employee Benefits r Supplies id Servic-es W Intergovt . a Capital The EMS Fund is primarilyfunded with property taxes collected in Camas as well as payments from both the City of Washougal and East County Fire and Rescue for services provided by Camas Fire Department, The City also collects medical A nsurance and user fees. w Property Taxes j Charges for Services i Late Fees/Mist . w Loan The Cemetery Fund is supported with fees charges associated with burials and internments but the majority of the support is from the General Fund. The maintenance of the cemetery is performed by Public Works staff with the majority of the costs tied to seasonal watering and mowing. The City is exploring possible partnerships to provide more cost- effective service in 2014. w Charges for Services U GF Support II - 58 C ty of Camas B udge t 2014 - ----'^r.>;•.r ...e.- s .:-. .. - . ., ._ ..,-su' 'wT'�.:.':i;."..�.--'YLY..�..._ ^...:.�:��:.r,_�.....•,-r,�....,,w.<c�� - r<'- �rt:xt =rG._ "_ . ..-. _ _�. . __ _.. _ _' _ _. _ _ _.. _.. _. ._. _-_.. '. _ . .. _ _. _ _, ._.. ___ - __ . _. ..__ _ . . _ . _. .... . _�. . c.�� _ 73�1"c^•.."r-.�'"� Street Fund I . Budget Overview 2013 Projected $ 1 , 704, 734 Expenditures by function I of the Overall Budget 9 1 2014 Budget $ 2 , 402 , 986 Capital 5 30 .0 190/ s 0 Change in Budgets 41 % - Benefits 2013 FTEs 6 . 5 9°° Ail I IV 2014 FTEs 6m5 Supplies IntergoIA. 730 14 °a -- - - Services 21 % II . Purpose Provide for the operation and maintenance of the street system including pavement repair and maintenance , roadside , street lighting, signing and snow/ ice removal . The Street fund is financed with the State of Washington fuel tax and City Council has dedicated a portion of property taxes collected to help fund City Street Maintenance . III . 2013 Ivey Accomplishments The Public Works team accomplished the following goals in 2013 : - • Continued savings from traffic striping in - house program • Implemented Pavement Management Plan T NIL Iv . Level of Service and Budget Impact Budgeted resources are currently adequate to maintain the current level of service . The City Council elected to use the property tax banked capacity to fund ongoing street maintenance . This funding source should allow `i streets to be maintained at a scheduled pace in future budget years . V. Goals and New Initiatives The Street Fund has among its goals with current resources : I • Continue implementing the Pavement Management Plan • Complete required sign reflectivity analysis and replace substandard signs VI . Trends and Future Issues The top issues facing the Street Fund include : • Reviewing street lighting standards and developing strategies for reducing long -term costs . j Implementing new strategies such as LED lights as a standard for new development and /or replacing existing inventory may be a viable solution • Developing an asset management strategy which could build on existing mapping and data sets • Developing strategies to limit impact of payment life due to utilizing pavement cuts in association with repair and new development • Restructuring operating costs from capital costs as part of the 2015 budget process m Cityof Camas Budget201 VII . Performance Measurements Not available VIII . organizational Chart OperationsPublic Wo6g; Director Public Works Operations Facility Specialist ( . 75 FTE ) Maintenance Worker 11 Maintenance Worker I Worker 11m60 CityBudgetOf Camas 2014 b. II."r.S.!'�r. B�T-.ti_.s._...__ r.x._. _...r �..a.,r. ,a�........«r� ._..._.._.J..: •_�r.....,.;r.._..s_':z.... _�' , r• --,�^.:F�.t _ ..<__ _.. �. _ �' �'.. "%.:"_''^:.. - - _ L.r, ,�.::c:.. c�a :.z_�.;i 's'. :�+__L-Z::'73;'.0 ic:.. .G^1:...._ �:u.:'i'., r"'"r.+. "' _L::,:T.L.�- ,-_„_"'•t'-' '�..- --�� H IX . Department Operating Budget 112 Street Fund 2014 Revenue Budget 2011 2012 20131 Actual Actual Projection Budget 333 . 140 . 20 CDBG $ 11 , 295 $ 200 , 614 334 . 036 . 00 State Grant- DOT-TIB $ 2J43 334 . 039 , 00 State Grant- Dept. of Commerce $ 81810 $ ( 1 , 000 ) 336 . 000 . 87 Motor Vehicle Fees $ 3 98 , 7 67 $ 401 , 473 $ 399, 561 $ 414, 528 339 . 281 . 00 ARRA-Street Lights $ 67 , 573 $ 6 , 413 Total I ntergoyernmena I $ 488 , 588 $ 607 , 500 $ 399 , 561 $ 414 , 528 344 . 910 . 00 Charges for Services $ 21392 $ 258 Tota I Charges for Services $ 21392 $ 258 363 . 000 . 00 Investment Interest $ 316 $ 9 $ 53 $ 54 367 . 110 . 00 Recoveri es $ 60, 184 $ 17, 126 $ 11, 166 $ 1000000 367 . 111 . 00 Contri buti ons ( TI F Study ) $ 20, 000 369 . 100 . 00 Sale of Junk or Salvage $ 11964 $ 901 $ 349 369 . 900 . 00 Miscellaneous Revenue $ 657 $ 13 , 597 $ 71 Total Misc Revenue $ 83 , 121 $ 31 , 633 $ 11 , 639 $ 10 , 054 397 . 000 . 00 Transfer from General $ 1 , 410 ,062 $ 1 , 319 , 848 $ 1 , 100 , 546 $ 1 , 743 , 546 I nterfund Loan Proceeds Total Street Fund Revenue $ 1 , 984 , 163 $ 10* 959 , 239 $ 1 , 861 , 745 $ 20w1681128 11 - 6 . i Cirty Of Camas Budge { 112 Street Fund 2014 Expenditure Budget 2011 2012 2013 2014 pte ' Account Descri ion Actual Actual Projection Budget Roadway Maintenance 112 - 00 - 541 - 300 - 11 Salaries Road Preservation 27 , 749 29 , 427 28 , 056 112 - 00 - 542 - 300 - 11 Salaries - Road Ma i nt 115 , 578 125 , 625 104 , 617 213 , 258 112 - 00 - 542 - 610 - 11 Salaries Sidewalk Ma i nt 22 , 758 39 , 086 13 , 059 112 - 00 - 542 - 620 - 11 Sa I a ri es Spec Purpose Path Mtc 187 - 65 112 - 00 - 542 - 640 - 11 Salaries Traffic Control Ma i nt 20 , 812 22 , 070 21 , 042 112 - 00 -542 - 700 - 11 Salaries Roadside Ma i nt 27 , 018 29 , 661 29 , 244 112 - 00 - 542 -300 - 12 Overti me 21128 21131 21135 21000 112 - 00 - 542 - 700 - 12 Overti me 273 - - Salaries 216 , 502 248 ,000 198 , 219 215 , 258 112 - 00 - 541 - 300 - 21 Benefits 71563 81283 8 , 477 112 - 00 - 542 - 300 - 21 Personnel Benefits 46 , 363 52 , 894 49 , 394 86 , 339 112 - 00 - 542 - 610 - 21 Personnel Benefits 11 , 636 18 , 939 6 , 918 112 - 00 - 542 - 620 - 21 Personnel Benefits 90 - 27 112 - 00 - 542 - 640 - 21 Personnel Benefits 5 , 672 61167 61448 112 - 00 - 542 - 700 - 21 Personnel Benefits 7 , 878 8 , 938 9 , 148 Benefits 790203 95 , 222 80 ,412 86, 339 112 - 00 - 541 - 300 - 31 Suppl i es 71035 71887 160199 112 - 00 - 542 - 300 - 31 Office And Operating Supplies 30, 452 24 , 944 23 , 881 132 ,000 112 - 00 - 542 - 500 - 31 Operati ng Supp ) i es 5 - - 112 - 00 - 542 - 610 - 31 Office And Operating Supplies 10 292 53 112 - 00 - 542 - 620 - 31 Offi ce And Operati ng Suppl i es 403 - - 112 - 00 - 542 - 640 - 31 Office And Operati ng Suppl ies 14 , 594 274F336 90622 112 - 00 - 542 - 700 - 31 Office And 0perati ng Suppl ies 4 , 638 51733 6 , 648 112 - 00 - 542 - 300 - 32 Fuel Consumed - 69 63 112 - 00 -542 - 640 - 32 Fuel Consumed 51 - - 112 - 00 - 542 - 670 - 32 Fuel Consumed 21314 1 , 415 2 , 609 112 -00 - 542 - 700 - 32 Fuel Consumed 753 860 921 112 - 00 - 542 - 300 -35 Small Tools And Minor Equip 759 1 , 256 201 112 - 00 - 542 - 640 - 35 Small Tools & Minor Equipment 135 - - 112 - 00 - 542 - 700 -35 Small Tools And Minor Equip 791 10216 991 Supplies 61 , 939 71 ,006 61 , 188 132 ,000 112 -00 - 541 - 30041 Professional Services 104 - 22 , 916 112 - 00 - 542 - 30041 Professional Ser 68 , 242 18 , 297 13 , 882 11500 112 - 00 - 542 - 50041 Professional Ser - 21039 - 112 - 00 - 542 - 70041 Professional Ser 11894 - - 112 - 00 - 542 - 30042 Communication 71420 7 , 305 6 , 529 61000 112 - 00 - 542 - 30043 Travel ( 15 ) 10 10 112 - 00 - 542 - 70043 Travel 30 60 40 112 - 00 - 541 - 30045 0perati ng Renta Is 89 - 71115 C' ' 2014CityOCam. - . as ,.�.u-. " " i ` , i • 2012 2013 2014 I Account • • Actual • • Budget 112 - 00 - 542 - 300 - 45 Intfund Oper . Rentals & Lease 84 , 355 90 , 906 89 , 963 113 , 702 112 - 00 - 542 - 64045 Intfund Oper . Rentals & Lease 410 132 132 i 112 - 00 - 542 - 700 -45 Intfund Oper . Rentals & Lease 13 , 361 13 , 361 13 , 361 29 , 450 112 - 00 - 542 -30046 Insurance 41403 20 , 553 - 112 - 00 - 542 -300 - 47 Public Utility 1 , 176 961 - 51800 112 - 00 - 542 - 640 - 47 Public Utility 61126 51342 4 , 001 112 - 00 -542 - 70047 Public Uti I ity 119 148 152 �► 112 - 00 - 541 - 300 - 48 Repairs and Maintenance 77 , 766 - 5 , 905 112 - 00 -542 - 30048 Repairs & Maintenance 41618 8 , 151 666 12 , 000 112 - 00 - 542 -50048 Repairs & Maintenance 1 , 948 - - 112 - 00 - 542 - 61048 Repairs & Maintenance 3 , 545 21201 - 112 - 00 - 542 - 640 -48 Repa i rs & Ma i ntena nce 28 , 160 22 , 758 22 , 588 112 - 00 - 542 - 700 -48 I nterfund Repairs & Ma i nt 21620 11653 572 t 112 - 00 - 542 - 300 -49 Miscellaneous 618 1 , 560 1 ,413 20* 000 112 - 00 - 542 - 64049 Miscellaneous 42 72 - 112 -00 - 542 - 70049 Miscellaneous 21148 11746 674 Services 309 , 179 197 , 254 189 ,919 170 ,452 112 - 00 - 542 - 300 - 51 Intgovt Profess . Serv . 11004 11004 11 , 796 21 ,000 T 112 - 00 - 542 - 500 - 51 I ntergov ' t Prof Services - - 112 - 00 - 542 - 640 -51 I ntgovt Profess . Serv . - - 340165 Intergovernmental Services 11004 11004 140, 961 21 , 000 Total Roadway Maintenance 667 ,828 612 ,485 544 ,699 625 , 049 Street Light Maintenance 112 - 00 - 542 - 63041 Salaries Str Light Maint 22 ,758 33 , 180 39 , 178 41 ,083 R 112 - 00 - 542 - 630 - 21 Personnel Benefits 11 ,636 17 , 240 20 , 754 23 , 988 112 - 00 - 542 - 630 - 31 Office And Operating Supplies 13 , 710 11 ,380 66v146 112 - 00 - 542 - 630 - 41 Professional Services 10 , 000 112 - 00 - 542 - 630 - 45 Intfund Oper . Rentals & Lease 51165 5 , 165 5 , 165 9 , 998 112 - 00 - 542 - 630 - 47 Public Utility 173 , 172 171 , 699 152 , 763 155 , 000 112 - 00 - 542 - 630 - 48 Repairs & Maintenance 3500933 34 , 206 23 , 610 35 , 000 112 - 00 - 542 - 630 - 49 Miscellaneous - 22 Services 214 , 269 211 ,092 181 ,537 209 , 998 Total Street Light Maintenance 262 , 374 272 ,891 247 , 615 275 ,069 _ i5 11 - 63 t 201Cityof Camas Budge -L ::7-- 77 .7- :7 .7 2 0 Account Description Actual Actual Projection Budget Snow and Ice Maintenance 112 - 00 -542 - 660 - 11 Sa 1 a ri es Snow/ l ce Ma i nt 28 , 119 3 , 309 27 , 862 24 , 638 112 - 00 - 542 - 660 - 12 Overtime 112 18 11000 Salaries 28 , 231 31327 27 ,862 25 , 638 112 - 00 -542 - 660 -21 Personnel Benefits 9 ,096 11816 13 ,857 91810 112 - 00 -542 - 660 -31 Office And Operating Supplies 13 ,470 13 , 710 61881 16 , 000 112 - 00 -542 - 660 -35 Small Tools & Mi nor Equip - - Supplies 13 ,470 13 ,710 61881 16 ,000 112 -00 -542 - 66043 Travel 60 - 112 - 00 -542 - 66048 Repa i rs & Ma i ntena nce - 363 11000 112 - 00 -542 - 66049 Miscellaneous - 13 Services 60 376 - 1 ,000 Total Snow and Ice Maintenance 50 ,857 190*229 45 ,600 52 ,448 Downtowne Mall Maintenance 112 - 00 -542 -71041 Salaries Downtown Mall Mtc 11 , 680 14 , 078 13 , 512 12 ,319 112 - 00 - 542 - 80041 Salaries Ancillary Op Ma i nt 11 , 680 151730 13 , 937 8 , 000 112 - 00 - 542 -80042 Overti me 694 11156 600 1 , 500 30 ,964 28 ,050 21 , 819 Salaries 24 ,054 112 - 00 -542 -710 -21 Personnel Benefits 5 , 831 61614 6 , 712 4 , 905 112 -00 -542 - 800 - 21 Personnel Benefits 31949 7 , 734 7 , 154 Benefits 91781 14 ,347 13 ,867 4 , 905 112 - 00 -542 -710 - 31 Office And Operating Supplies 165 21803 883 4 , 500 112 - 00 -542 - 800 - 31 Office And Operating Supplies 1 , 182 11138 869 112 - 00 -542 - 710 -32 Fuel Consumed - - 69 112 - 00 -542 -710 -35 Small Tools And Minor Equip 397 - 87 Supplies 1,745 31940 108909 41500 112 - 00 -542 -710 -45 Operati ng Renta I s And Lea ses - - 54 11500 112 - 00 -542 - 800 -45 Operating Rentals And Leases 527 3 , 189 11163 1. 12 - 00 -542 - 710 -47 Public Utilities 34, 521 2 , 656 31712 31400 112 - 00 - 542 - 800 -47 Public Utility - 577 112 - 00 -542 - 71048 Repa i rs & Ma i ntena nce 109 11095 170 1 , 000 112 - 00 - 542 -80048 Repa i rs & Ma i ntena nce - - 122 112 - 00 -542 -80049 Miscellaneous 649 900 Services 4 ,807 8 ,418 51221 5 ,900 Total Downtown Mall Maintenance 40 ,386 57 , 670 49 ,046 37 , 124 j u -? City of Camas Budget2014 2011 2012 ! ! l ' Account • • Projection Bu Administration 112 - 00 - 542 - 900 - 11 Salaries Ma i nt Ad mi n Ma i ntena n 501983 77 , 009 8700662 94 , 839 112 - 00 -542 -900 - 12 Overti me 100 1 , 136 11403 Salaries 51 ,083 78 ,145 89 ,065 94, 839 i 11. 2 -00 -542 -900- 21 Personnel Benefits 32 , 160 45 , 893 52 , 786 581347 112 - 00 -542 -900 - 31 Office And Operating Supplies 7 40 4 , 000 112 - 00 - 543 - 30041 Professional Ser - - 253 , 605 278 , 805 112 - 00 - 543 - 30043 Travel 1. 83 - 112 -00 - 542 -900 -45 Intfund Oper . Rentals & Lease 10 , 320 94? 568 5 , 163 81016 112 - 00 -543 - 30046 Insurance 24 , 046 10 ,443 184* 184 19 , 000 112 - 00 -542 - 90049 Miscellaneous 929 504 556 11000 - 112 - 00 - 543 - 30049 Miscellaneous 14* 940 1 , 227 1 , 152 Services 37 ,418 21 ,741 278,661 306 ,821 i i 112 -00 - 543 - 300 - 91 Interfund Profess . Serv . 297 , 718 282 , 921 278 , 805 Total Administration 418 , 386 428 ,739 420 ,511 742 ,812 l T r Maintenance of Stations and Bridges 112 -00 - 544- 20045 Intfund Oper . Rentals & Lease 76 , 657 70 , 982 76 ,591 20 ,484 Road and Street Construction + Roadway 11247 -595 -300 - 11 Salaries and Wages 21 ,955 - 11. 247 - 595 -300 - 21 Personnel Benefits 8 , 332 - 112 -00 -595 - 300 - 65 Construction Projects - - 10298 11247 - 595 - 300 - 65 Construction 22 , 392 - 1 112 -59 -595 - 300 - 65 Construction 268 , 195 263 , 119 112 -76 -595 - 300 - 65 2013 Roadway Preservation 29 , 459 29 ,459 316 , 373 650 ,000 112 -77 - 595 - 300 - 65 NW 6th Ave Construction - - Capital 320 ,046 292 , 578 317 ,671 650 ,000 Total Roadway 3504F332 292578 317 ,671 650 ,000 Sidewalks 11249 -595 - 610 - 11 Regular Salaries and Wages 353 - 11249 - 595 - 610 - 21 Personnel Benefits 141 - i 112 -49 - 595 - 610 - 65 Construction 10 , 101 - 112 - 71 - 595 - 610 - 65 Construction - 205 , 920 Capital 10 , 101 205 ,920 - . . - - -- -i..i. . - , - ^ar -a-�..- .. _ . - - -- - -._ . �. . _ . . .. _. _. _ . _ _ - _ _ . _ . . _ . _.__ .. . ._ .. . ._._. 4_.r. .r.�_...as.., __... __....-.�.- - �:�:-:-�� KL'x�.�:i .r.3.:1;'ri�r..✓_�-?, 1I - f5 Ci of Camas BudgettY 2011 2012 2013 2014 Account Description Actual Actual Projection Budget 112 -71 - 595 - 610 - 95 I nterfu nd O per Rentals 99 195 Total Sidewalks 10 , 693 206 , 115 - Street Lighting 112 - 60 - 595 - 630 - 11 Regular Salaries and Wages 994 - 112 - 60 - 595 - 630 - 21 Personnel Benefits 270 - 112 - 60 -595 - 630 - 65 Construction 75 , 270 - Total Street Lighting 760v534 -Traffic Control 112 - 00 - 595 - 640 - 64 Machinery and Equipment 134F143 - Total Capital 450 ,703 498 ,693 317 , 671 650 ,000 Total Streets 1 , 967 , 190 1 , 960 , 689 11704 , 734 21402 , 986 Excess ( Deficiency) of Revenues and Expenditures 16 , 973 ( 1 , 450 ) 157 , 011 ( 234 , 858 ) Estimated Fund Balance at Beginning of Year 112 , 485 95 , 513 94 , 063 251 , 074 Fund Balance Estimated at End of Year 95 , 513 94 ,063 251 , 074 16 , 216 - , . 2 P Cityof Camas Budget sx 2014 Emergency Rescue Services Fund I . Budget Overview 2013 Pro ected $ 2 900 454 Expenditures by function J l of the Overall Budget intergovt. Capital Debt 2014 Budget $ 3 , 171 , 890 4% 7% serrice g ?, Services Change in Budgets 9 % s�fl Supplies 2013 FTEs 21 . 5 salaries 57 21 . 6 2014 FTEs ee � II . Purpose Provides paramedic service and ambulance transports to the communities of Camas , Washougal , and East County Fire and Rescue . The service is provided by Camas firefighter/ paramedics and firefighter/ EMTs from Washougal and East County Fire and Rescue and the volunteers of all agencies . III . 2013 Key Accomplishments The staff accomplished the following goals in 2013 : • Purchase and delivery of a new ambulance • Lowered expenditures of fund overall • Managed an environment of significantly increasing medical supply costs without requiring a significant increase in funding • Developed a fleet design model for future ambulances IV. Level of Service and Budget Impact Budgeted resources are currently adequate to maintain the current level of service . The City of Camas and Washougal have approved a merger of the two fire departments with the City of Camas providing the service beginning after the transition in 2014 . The partnership was on a trial basis beginning in 2011 and has maintained through 2013 . The partnership provided noticeable savings as well as provided higher staffing levels within the City of Washougal . V. Goals and New Initiatives The EMS Fund has among its goals with current resources : • Continue transition efforts toward implementing the full merger • Research a comprehensive incident Reporting Platform to be employed in 2015 • Purchase a new ambulance in 2014 consistent with the fleet design model • Participate in clinical research projects to advance the understanding and implementation of pre - hospital medical care =2If.= ={:'3'. ..^�_.-...s... .._..'_ : tL '.L�h,...s..x..:r... . :•S"_ 1'_ . �."��'w:."�'_^..�T-�._" -�..•,=t-r- :._.__�.._ .�.. • .�--..mss% =.:u... ._.�'."_.-::t "�:�.::yr�.;'i7�'^' t1 - 67 r: Ci ty u g of Camas B d et { � �' �- = VI . Trends and Future Issues A number of issues will face the EMS fund over the coming few years including . • Unanticipated transition issues • Effect of the National Healthcare on ambulance billings • Aging population • Adapting protocols and treatments to reflect evidence based best practices in pre - hospital medical care VII . Performance Measurements Number of Calls 3 , 039 2,977 EMS calls as a % of total call volume 86 % 84% VIII . organizational Chart VTWUADivisionFire Chief pport Assistant - Battalion :ReqF" I We 11 - 68 City of Camas Budge t 2014 IX Department operating Budget 115 EMS 2014 Revenue Budget 2011 2012 2013 2014 Actual Act ual Projected • • i ' kkk 311 . 100 . 00 Property Taxes $ 911 ,956 $ 892 , 652 $ 10132 ,686 1 , 259 , 112 i Total Taxes $ 911,956 $ 892 , 652 $ 11132 , 686 11259 , 112 331 . 970 . 00 Federallndirect-Safer $ 28, 241 $ 1200, 000 334. 040 . 90 State Gra nt - Hea Ith $ 11738 $ 1 , 534 $ 1, 208 Total Intergovernmental $ 1 ,738 $ 29 ,775 $ 121, 208 341 . 690 . 00 Pri nti ng & Dupl icati ng 50 $ 17 $ 9 342. 260 . 00 Shared Court Costs -Amb . Res . Emer $ 922, 642 $ 812 , 909 $ 744, 072 $ 766, 395 342 . 600 . 00 Ambu1 . & Emerg . Aid Fees $ 949 , 824 $ 895 , 327 $ 939 , 193 $ 967368 347 . 900 . 00 Other Fees $ 10r460 $ 2 , 325 $ 735 $ 757 Total Charges for Services $ 11873 ,976 $ 1,710, 578 $ 1 , 684, 009 $ 1, 734,520 359 . 900. 00 Late Fees 11759 114*888 $ 12, 082 $ 12,444 361 . 110 . 00 Interest Earnings $ 688 $ 508 $ 452 $ 466 363 . 000 . 00 1 ns u ra nce Recoveri es $ - 367 . 00 . 00 Contributions from Private Sources $ 180 $ 4 , 019 $ 443 $ 456 369 . 90 . 00 Other Miscellaneous Revenue $ 6 , 832 $ 3 , 178 $ 10, 930 $ 11000 Total Misc Revenue $ 7 ,700 $ 7 ,705 $ 11 ,825 $ 11922 Intergovernmental Loan 175 , 000 Total EMS Fund Revenues $ 21807 , 129 $ 21652 ,598 $ 21961, 810 $ 3 , 182 , 998 115 EMS 2014 Expenditure Budget 2011 2012 / 2014 ' Account Description Actual Actual Prs - Budget Training 115 - 00 -522 - 700 - 31 Office And Operating Supplies 1 , 100 472 397 21000 i i 115 - 00 - 522 - 70041 Professional Ser 31095 0 0 115 - 00 -522 - 70043 Travel 0 0 0 11000 115 - 00 -522 - 70045 Intfund Oper . Rentals & Lease 0 0 2 , 250 3 , 000 115 - 00 -522 - 70049 Miscellaneous 345 730 253 21000 Services 31440 730 2 , 503 6 ,000 i a Total Training 4, 540 11202 2 , 901 8,000 i - - � - - . � �"^. . .: 1 :._ �_'.. " : . ._ . : 1:W- • `•`�r�;c;., :-".,._...:.L.i ..�:�:�'.",-"'� -.^"-�:.:...i�"<-�.,i?'� ••-v ,-•-ai%":...:3.�.�::,��.,.,:�.:... �w«ir^.+ '�?:.:�:�.Y.:.c ��ui.ir.'7iy«=a' �`.``°'_' . -�:.?"+�T":.-.�'..s.�..::.. .. -.c:=».'w-',�..�� __,"��.^rS_"�"r3 1 1 = 69 I 1 Citof Camas Budget 2011 2012 2013 2014 iAccount D - - . • - Administration 115 - 00 - 522 - 71041 Regular Salaries And Wages 108 , 655 81 , 334 83 , 826 86 , 694 115 - 00 - 522 - 71042 Overtime 0 414 115 Salaries 108 , 655 81 ,748 83 ,942 86 , 694 115 - 00 - 522 - 710 - 21 Personnel Benefits 34 ,077 29 ,781 31 , 505 29 ,439 115 - 00522 - 710 - 31 Office And Operating Supplies 543 0 0 115 - 00 - 522 - 710 -41 Interfund Profess . Serv . 138 , 360 133 ,424 146 , 576 168 , 396 115 - 00 - 522 - 71043 Travel 0 0 250 115 - 00 -522 - 71045 Intfund Oper . Rentals & Leases 982 21850 2 , 850 71728 115 - 00 - 522 - 710 -49 Miscellaneous 72 0 Services 139 ,414 136 , 274 149 ,426 176 ,374 115 - 00 - 522 - 710 - 79 Other Debt 0 0 24 , 520 115 - 00 - 522 - 710 - 82 Interest on I nterfund Debt 31097 31328 398 5 , 128 Debt Service 3 ,097 31328 398 29 , 648 Total Administration 2856w787 251 , 131 265 , 271 322 , 155 Ambulance Service 115 - 00 - 522 - 72041 Regular Salaries And Wages 11544 , 727 11632 , 806 1 , 6260,496 11534 , 984 115 - 00 - 522 - 720 - 12 Overtime 173 , 324 204 , 644 115 , 908 184 , 500 Salaries 1 ,718 ,051 1 ,837 ,450 1 ,742 ,404 1 ,719 ,484 115 - 00 -522 - 720 - 21 Personnel Benefits 490 , 053 548 , 373 555 , 357 527 , 965 115 - 00 - 522 - 720 - 22 Uniforms And Clothing 41555 31052 3 , 189 6 , 300 115 - 00 - 522 - 720 - 23 Protective Clothing 2 , 288 41545 490297 41000 115 - 00 - 522 - 720 - 25 Well 4 , 382 823 296 11000 Benefits 501 , 278 556, 793 563 , 138 539 , 265 115 - 00 - 522 - 720 - 31 Off i ce And 0perati ng Suppl i es 79 , 474 94 , 615 95 , 500 113 , 500 115 - 00 - 522 - 720 - 32 Fuel Consumed 27 , 275 25 , 553 23 , 775 24 , 000 115 - 00 - 522 - 720 - 35 Small Tools And Minor Equip 91998 12 , 185 4 , 796 17 , 000 Supplies 116 ,746 132 , 353 124 ,071 154 , 500 11 - 70 r C1 ty of Camas Budget ,., 201 2011 2012 2013 2014 ' Account Description Actual Actual Projection Budget ' 115 - 00 - 522 - 72041 Professional Ser 7 , 935 71367 76, 000 71000 115 - 00 -522 - 72042 Communication 16 , 940 18 ,455 16 , 225 17 , 200 115 - 00 -522 - 72043 I nterfund Supplies 58 0 0 115 - 00 - 522 - 72045 Intfund 4per . Rentals & Leases 9 , 561 51313 31238 6 , 182 115 - 00 -522 - 72046 Insurance 39 , 796 32 , 280 15 ,079 15 , 079 115 -00 - 522 - 72048 Repairs & Maintenance 32 , 786 18 ,534 23 , 733 250875 115 - 00 - 522 - 72049 Miscellaneous 57113 71128 31972 6 , 500 Services 112 , 188 89 ,076 69 , 247 77 , 836 115 - 00 - 522 - 720 - 51 Intgovt Profess . Serv . 123 , 525 129 ,321 133 ,423 135 , 650 Total Ambulance Services 21571 ,788 2 ,744 ,992 2 ,632 ,282 2 , 626 , 735 115 - 00 -594 - 260 - 64 Machinery & Equipment 0 0 215 ,000 Total EMS 21862 , 114 2 ,997 , 326 2 ,9001454 31171 ,890 t Excess ( Deficiency) of Revenues and Expenditures ( 540985 ) ( 344 , 728 ) 61 , 356 11 , 108 i Estimated Fund Balance at Beginning of Year 307 , 855 362 , 841 18 , 113 79 , 469 Fund Balance Estimated at End of Year 36200841 18 , 113 794469 90 , 576 i i i 3 i ` ii". - .. �.1..�.._._. 'T" - ......_.:.:-.;.-.`m""' .-�__•� =- -2'=..""�_:Vic:"" -3��:'.LTi=.�..:. ._......._.. ""'.:'- '-^ : '�..�'.... _.:.:'sTi`- r_: , :=s""F1..,=�•wi:�.�u"T_�J r'-....-".'m_..c�=' �'�-: -..�.o".w�:�'��..::.'>>'T-� - .`.-"��'.Ta ..+.�': 3�'i3 11 ' 71 F r� ' k Z014 Cityof Camas Budget , , Cemetery Fund I . Budget Overview 2013 Pro j ected $ 108 ,, 036 Expenditures by function / of the overall Budget 2014 Budget $ 142 , 694 Ser✓ices - z > Change in Budgets 32 % Salaries 2013 FTEs IV05 Supplies 51 :0 1 . 05 z >, 2014 FTEs Benefits zo", II . Purpose Provide for the operation and maintenance of the Camas Cemetery . Staff maintains facilities and grounds , coordinate burials and internments , and assist visitors . The Cemetery fund is financed primarily from the General Fund with a portion paid with the fees associated with burials and internments . III . 2 013 Key Accomplishments The staff accomplished the following goals in 2013 : • Continued to work on a map of burial plots • Saved utilities and staffing time by limiting summer irrigation • Installed two new columbarium • Coordinated successful volunteer work preparing for Memorial Day IV. Level of Service and Budget Impact Budgeted resources are currently adequate to maintain the current level of service . City Council elected to increase funding for the Cemetery in 2014 to support summer irrigation . Staff will be exploring partnership options in order to keep costs low . V. Goals and New Initiatives The Cemetery Fund has among its goals with current resources : • Continue mapping plots • Ensure the Cemetery is is to community standards with green - up of turf during summer months VI . Trends and Future Issues The top issue facing the Cemetery Fund is funding which continues to be an ongoing concern . Options to be considered include a Cemetery taxing district, partnerships with churches and funeral home facilities , and volunteer organizations . VII . Performance Measurements Not available II - 2 Cityof Camas Budge t VIII . Organizational Chart WorksPublic Director Public Wor EquipmentUtility Manager Operations PUblic Works Operatiorls • - • F: P Worker Seasonal WorkersMaintenance IX . Department Operating Budget 125 Cemetery 2014 Revenue Budget 2011 2012 2013014 Actual . - . • - 341 . 750 . 00 Sale of Merchandise $ 195 $ 780 $ 520 $ 536 343 . 600 . 00 Cemetery Lot Services $ 21, 720 $ 40 , 112 $ 18 , 687 $ 19 , 247 343 . 610 . 00 Cemetery Services $ 12, 080 $ 16 , 580 $ 11 , 407 $ 11 , 749 343 . 610 . 01 Li ners /Headstone i nsta I l -tax $ 195 $ 201 343 . 620 . 00 Cemetery Endowment $ 975 $ 4 ; 500 $ 31600 $ 3 , 708 Tota I Charges for Services $ 343970 61 , 972 $ 34 ,408 $ 35 , 441 361 . 11 . 00 Investment Earnings $ 849 $ 11181 $ 62 $ 64 367 . 110 . 00 Contri buti ons $ 1 , 150 369 . 900 . 00 Miscellaneous Revenue $ 25 $ 43 $ 45 Total Miscellaneous Revenue $ 13999 15206 $ 106 $ 109 397 . 000 . 00 Opera ti ng Tra nsfers $ 114 , 967 $ 123 , 194 $ 73 ,901 $ 73 , 901 397 . 00 . 01 Transfer from General Fund $ 20 , 000 Tota I Transfers $ 114 , 967 $ 123 , 194 $ 73 , 901 $ 93 , 901 _ Total Cemetery Revenues $ 151 ,936 $ 186 ,372 $ 108 ,415 $ 129 ,450 ✓�._""`. `:s-See.'i. .jrr.!.>:�a-3:J',}�i3''�.ra�s�.`•^-.vr-^s--.^ -r -=-]- .^:r '�`r�. L�� s�:•ri'.:�.,:.'..1.r:.�"4��. w:�'.' :'.i...e...:_._.::.: '.'._':� :5s. .`.."..:�.r:.--i.-,=.e�a�.._:.�"xi. �=.,.��.SF,.-i:ie;u°'...r...�„. ...i. �'��'..ci�':S.:T :=�;.�.�:.F:sr.0�==1�r.1s'�?_�IL-.`i::.':.:..:� 11aaa73 7 si Ci of Camas BudgteZQtY 125 Cemetery 2014 Expenditure Budget 2011 2012 2013 2014 i ion 125 - 00 - 536 - 500 - 11 Regular Salaries and Wages 53 ,613 58 , 169 52 , 589 71 , 373 125 - 00 - 536 - 500 - 12 Overti me 250 478 238 500 Salaries 53 , 862 58 , 647 52 , 827 71 ,873 125 -00 - 536 - 500 - 21 Personnel Benefits 26 , 339 27 , 130 24 , 908 29 , 137 125 -00 - 536 - 500 - 31 Offi ce a nd Operati ng Suppl i es 1 , 428 2 , 117 1 , 445 2 , 000 125 - 00 - 536 - 500 - 32 Fuel 422 0 125 - 00 - 536 -500 -35 Small Tools and Minor Equip 59 87 1 , 500 Supplies 11909 2 ,204 11445 31500 125 - 00 - 536 - 500 - 41 I nterfund Professional Service 35 , 316 29 , 281 11 , 690 8 , 586 125 - 00 - 536 - 50042 Communication 2 , 204 21194 11997 2 , 000 125 - 00 - 536 -50045 Interfund Oper Rentals & Lease 13 , 074 12 , 809 9 , 016 19 , 548 125 - 00 - 536 -500 -46 Insurance 125 126 703 750 125 - 00 -536 - 50047 Public Utility 3 , 741 31780 4 , 021 6 , 800 125 - 00 - 536 - 500 - 48 I nterfund Repairs & Ma i nt . 82 206 801 125 -00 -536 - 50049 Miscellaneous 10 , 572 410 594 500 Services 65 , 115 48 ,806 28 , 822 38 , 184 125yOM36 - 50M3 External Taxes 43 33 33 125 - 00 - 594 - 360 - 64 Machinery and Equipment 0 25 , 626 0 Total Cemetery 147 , 182 162 ,446 108 ,036 142 ,694 Excess ( Deficiency) of Revenues and Expenditures 4 , 754 23 , 926 379 ( 31244 ) Estimated Fund Balance at Beginning of Year 15 , 536 101? 782 34 , 708 35 , 088 Fund Balance Estimated at End of Year 10 , 782 34 , 708 35 , 088 31 , 844 11 - 74 IQ - Cityof Camas Budget ., , 2014 t Lodging Tam Fund This fund is to be used towards promotion of tourism in the City . Revenues for this fund are receipts from a 2 % Hotel / Motel tax . L � 120 Lodging Tax 2014 Revenue Budget 2011 2012i2014 Actual Actual Projection Budget 120. 00 . 331 , 300 . 00 Hotel / Motel Tax $ 61328 $ 61316 $ 51745 $ 51917 120 . 00 . 361 . 110. 00 Investment Earnings $ 6 $ 12 $ 20 $ 20 Total Lodging Tax Revenues $ 6, 334 $ 61328 $ 5 ,765 $ 5,937 120 Lodging Tax 2014 Expenditure Budget - 2011 2012 2013 2014 Account Description Actual Actual Projection Budget . 120 - 00 - 557 - 30041 Professional Services 16p700 0 120 - 00 - 557 - 30044 Advertising 0 21800 31000 5 , 000 Services 1 , 700 2 , 800 3 ,000 51000 Total Lodging Tax Fund 1 , 700 2 , 800 3 ,000 5 , 000 Excess ( Deficiency) of Revenues and Expenditures 4 , 634 300528 21765 937 Estimated Fund Balance at Beginning of Year 11 , 689 71055 10 , 583 13 , 348 Fund Balance Estimated at End of Year 71055 10 , 583 13 , 348 14 , 285 'f 11m75 i C1 of Camas Bud et � g 2014 3 A . L: t _ _ _ _ _ _ _ _ _ _ _ _ ._ _ -_ . ___._- � _ .. II - 76 ZO14 CityofCamas Bud et g_ _ _ _ __ _ _ _ _ _ _ Camas C ty f Bud et 9 j . As of December 31 , 201. 3 , the City of Camas had $ 12 . 2 million in outstanding general obligation bonds and Public Works Trust Fund Loans Debt from the State of Washington . At the end of 2014, the City will have approximately $ 11 . 1 million in outstanding general obligation debt . The City had $ 38 . 6 million in revenue bonds and Public Works Trust Fund Loans from the State of Washington for its Water/Sewer Utilities . ._ —__. _... ..._. :_-. .—.__ ., 4.s...✓-�. _. .._-_..__.. _ �=1 ,.vv_._._...��s�.'�... s°_S'.•T�:' .iee �r`.�... ::::ri�'�vw_�...__.V_.._.=:"1.=.W'.�`-r-m- .�:r_�i.i=-.»-r.%.�.a`x�S'k=::u."T^Y -•�.`T, c'_'_T" ^r ,� r..^ =r-^--c-^,�.r=.,=.:-::� ..:...u .-^..:''..�!�- `;i: i�'?ZT__�`s.;.i� 11 '77 , w City of Camas Budget 2014 $ 50,000,000 �-- -- - - - -- - -- The City is fortunate to be the Outstanding Debt reci r" ent o low interest state • p f $ 451000, 000 -Oe-nera [Obtr atron- -debt #-a -nd-R-enenue - De-bt-- i g loans for the majority of its 1 1 $ 40,000,000 _ .____. _ _ __ ___ _ __ . _ _ _ _____.__ ______ _ ____ —^ __ �______ debt outstanding . The loans 4 $ 35, 000, 000 from the Public Works Trust -�- ___..__ _.—_._.. ._-----____ -- --.---_ _._ ___ . _ Rev Leans- --_._ ;j Rev Bonds � Fund ran f e rom 0. 5 % to 3 % in l $ 30, 000, 000 - ____ _.__-_--- -- --- - --- .---- -- -----.-. __ _ _._ _.__ ___ - Interest expense. The General U GO Loans GO Bonds Obligation Debt is paid by the $ 25, 000,000 ; City from either the Unlimited $ 20,000,000 - GO Debt Service Fund for the $ 15 , 000,000 - � - _ _ _ _ __. ___ _. ______-._.___ voted debt or the Limited GO I� or the non - Debt Service Fund� f $ 50,00 °, °° ° --�--� --- voted debt. Revenue bonds and loans for the Water and Sewer $ 5, 000, 000 !- - t ( Utilities are paid from their $ 0 d -b1i Ln CD I� 00 41 ' 0 , r-i N ' M ' ci L1 lD f% M M 0 e-1 ' fJ ' M d L Q respective fund. r-i ri rA r-i r-q r-1 N N N N N N N N N N M M M M M M M 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 j N N N N N N tV N N N N N N N N N N N N N N N N $50000,000 T -- - Sources of Debt Pa menu - + Bond payments are primarily Y due twice aear with one $4, 500, 000 -y s payment interest only. State $41000, 000 - iloans are typically due once a Sewer Rates Ma "ori o the debt $3 , 500,000 _ __ --- ---- year. I tY f _- -JVtfaterRates- ~ -` outstanding is paid with utility V Impact Fees/REST $3 .000.000 -- -- ------ - — ----- rates from the Water a n d I Y Prop Tax $2, 500,000 " -_ _ _ Sewer utilities. The capital J projects for utility projects are $2, 000,000 typically tJpicallY multiple year projects _ and filnded with 20 year debt" $ 1, 500,000 - �- �- These Infrastructure projects $ 1,000,000 are built prior to development ---- so thisfunding allowsfor the $500, 000 future rate payers to $- participate in the indin vt Ln tD 1� M M 0 e-1 N M d' » 0 P` M M 0 r-i N M cj LnW NCO � 9 o J r-i r-I ri rt e-1 r4 N N N N N N N N N N M M M M M M M M M 0 0 0 0 00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 the infrastructure they benefit N N N N N N N N N N N N N N N N N N N N N N N N N from . _ ,r - 1 = 78 `- "` .,— ;:.a r^, , .rm...a.---•• .. ^:.M; „ 'St ✓s ,,. •*?ra,. .. ..-.,"pN",-, . w. + ,,..e.» ' >fsmt ��., �c ^.v u... r .,.... .: . c 'T..✓�`. , ..'%1... .,. c-c- ". -.x. . .:r , �. ..cu.c. . .��. "lz�" .a, .3r _ ,=r ,f r'.'w, ._.��' '<;. s.�'.,� :s �' "" � .i�. ;<t 14 Lity of Camas Bud 9 -��. -sv_,.1Gi -a,^ ,^ . � " ',. """' :L� %�-,�"z ar xa ^;�.. -� � ,az wr,.. .: r:r-r . �-"•rz -. CI ' s Debt The City of Camas has two debt service funds, one for the voted debt the City has outstanding and the other for all non -voted general obligation bonds and government loans . These funds provide for the payment of principal and interest on the City' s outstanding general obligation bonds and government loans . Debt financing is used to pay for large capital projects . By using debt, the project costs are allocated over the life of the asset . Capital projects may include improvements to and/or construction of the City' s street system ; parks and recreational facilities ; and other City facilities . The City Council determines specified sources of funding for each bond issue . Typically growth related revenue is used to pay for growth driven infrastructure . With the decline in growth related revenues in recent years, the City uses growth related revenue first followed by taxes next . The power of the City to contract debt of any kind is controlled and limited by State law . All debt must be incurred in accordance with detailed budget procedures and paid for out of identifiable receipts and revenues . The budget must be balanced for each fiscal year . It is unlawful for any officer or employee of the City to incur liabilities in excess of budget appropriations . In an emergency, the City Council may put into effect and authorize indebtedness outside the current budget . All expenditures for emergency purposes must be paid by checks from any available money in the fund chargeable with such expenditures . Debt The City is permitted to issue two types of debt, voter approved debt and non -voted debt . For voter approved debt as prescribed by State statutes, it is subject to 60% majority vote of registered voters , is limited to 2 . 5 % assessed valuation for general purposes, 2 . 51 for utilities and 2 . 5 % for open space and park facilities and economic development purposes . The tax levy limitations do not apply to voter-approved debt . For non -voter approved debt, the City may issue within 2 . 51 of assessed valuation for general purposes without a vote of the elector, incur general obligation debt in an amount not to exceed 1 . 5 % of assessed valuation . Additionally, within the 2 . 5 % of assessed valuation of general purposes, the City may also, without a vote of the electors , enter into leases, if the total principal component of the lease payments, together with the other non - voted general obligation debt of the City, does not exceed 1 . 5% of assessed valuation . The combination of unlimited tax and limited tax general obligation debt for general purposes, including leases, cannot exceed 7 . 5 % of assessed valuation . The City may, without a vote of the electorate, issue debt as follows : Pursuant to an ordinance, specifying the amount and object of the expenditure of the proceeds, the City Council may borrow money for corporate purposes, including Public Works Trust Fund loans and state revolving fund loans , and issue bonds within the constitutional and statutory limitations on indebtedness . The City may execute conditional sales contracts for the purchase of real or personal property . The City may execute leases with or without an option to purchase . 2014 City of Camas Budge t _av .:x. .:�:-.�.a.0 J-. ..,.� .-.".. -�-r, .�..s,..: . =».:4-.._:"�r�-- ' Z' . ._._..�u:_..��.. _.. .. -. �.,,. _ ,..., .�-. . ..._._.._�.-�..�Y -y.. � ,: 'c. • ,.� �- za7MDebt Capacity f olli The following information is based on the 2013 assessed valuation of property within the City for collection of taxes in 2014 and the general obligation debt of the City outstanding as of .January 1, 1014 , 2013 Assessed a ati 4? 75 , 5 General Purposes Voted General Obligation Debt Capacity ( 2. 5% ) $ 68, 927, 076 Less : Outstanding Voted General Obligation Debt $ ( 31787, 000) Remaining Voted General Obligation Debt Capacity $ 65, 1404? 076 Percentage of Voted Debt Capacity Used 5. 49Yo Limited Tax ( Non - voted ) General Obligation Debt Capacity ( 1 . 5% ) $ 41, 356, 246 Less ; Outstanding Limited General Obligation Debt $ ( 804831555 ) Remaining NonNoted General Obligation Debt Capacity $ 32, 872, 691 Percentage o Limits ®e t Capaci Used 20. 51% Total ( Voted and Non - voted ) General Obligation Debt Capacity $ 1104v283, 322 Less : Outstanding Unlimited Tax General Obligation Debt $ ( 30387, ) Less : Limited General Obligation Debt $ ( 8, 483, 555 ) Remaining of Total Debt Capacity for General Purposes $ 98, 012, 767 Percentage of Total Debt Capacity Used for General Purposes 11. 13% 111= 80 5 City of Camas Bud get 2014 �- .z rx-r. •-: :<n ,:(•.. ... V " '� :.....rr"..;...,....�"..=..w.�.T.�Z�w,'I:l:k:�.:n�.c..Lr".F.�'._Ti ..a=- ,."�°".��s --r^"in•� .,�.' "n '°Qy':' .� Summary of Bonded Debt As of January 1, 2014 January 1, 2014 2014 2014 Deoember 31, 2014 Final Funding Interest - Year Series Description Purpose Remaining Debt Principal Interest Remaining Debt Redemption Source (s) Rate General Obligation Deb 2005 Series 2005 Unlimited Library $ 3 , 787,000 $ 486, 000 $ 140, 119 $ 3, 3011000 2020 Property Taxes Interest Refunding Expansion and Rate 3 . 7% Bonds Remodel Yr44, Public Works Trust S Fund Loans 1996 96 -792 Public Works ParkerStreet $ 2890285 $ 96, 429 $ 110571 $ 192, 856 2016 Transportation Interest Trust Fund Impact Fees Rate 3 % Loan 1997 97-792 Public Works ParkerStreet $ 231,428 $ 57, 857 $ 61943 $ 173 , 571 2017 Transportation Interest Trust Fund Impact Fees Rate 3 °! Loan 1999 99-791 Public Works WWTP $ 11014, 552 $ 169, 092 $ 10, 146 $ 845,460 2019 Sewer Rates Interest Trust Fund Upgrade Rate 1 % Loan 2001 00-691 Public Works 1st Street $ 266, 012 $ 33, 252 $ 11330 $ 232, 760 2021 Transportation Interest Trust Fund Improvements Impact Fees Rate 0 .5 % Loan 2003 03 -691 Public Works 1st Street $ 1 ,439, 877 $ 143,988 $ 70199 $ 1 , 295 , 889 2023 Transportation Interest Trust Fund Improvements Impact Fees Rate 0 . 5 % Loan 2007 07-962 Public Works WWTP $ 631,946 $ 45 , 139 $ 3 , 160 $ 586 , 807 2027 Sewer Rates Interest Trust Fund Improvements Rate 0 . 5 % Loan 11 2008 PC08-951 Public Works WWTP Phase II $ 7, 828, 950 $ 521 , 930 $ 41, 754 $ 7, 307,020 2028 Sewer Rates Interest Trust Fund Rate 0 . 5 % Loa n 2012 PC12 -951- Public Works 38th Street $ 213014t549 $ 127 , 864 $ 70* 989 $ 21173 , 685 2031-est Transportation Interest pending Trust Fund Impact Fees Rate 0 . 5 % close out Loan 2013 PR13-951- Public Works NW Friberg" $ 1, 500,000 $ - $ 11500,000 2034 - est Transportation Pending pending Trust Fund Strunk & Impact Fees Draws close out Loan Goodwin 2013 1) 1113-951- Public Works NW Fri berg- $ 300, 000 $ - $ - $ 3000000 2018-est Transportation Interest pending Trust Fund Strunk & Impact Fees Rate 0. 5% close out Loan Goodwin 2013 PR13 -961 - Public Works Gregg $ 2,040, 000 $ - $ - $ 21040, 000 2033 -est Water Rates interest pending Trust Fund Reservoir Rate 0.5% closeout Loan 2013 1? 1113 -961 - Public Works SanitarySewer $ 3 ,740, 000 $ 11480 $ 141 $ 3 , 738, 520 2034-est Water Rates Interest pending Trust Fund Main Rate 0 . 5 % close out Loa n .. �. .. � .� ..,.� .-� ��.�..N: �.i�� -:•�-~' � 'x_r_..L�.. _ .1 ..:. + . wUy.i .�r� '..h ...�..�.t ...�.�� L..:_.r 'r��"a w^�Y!�•.� a.Y7lI.��`B�..r.��'1'h 'T _•Y+i' �rY��.JZ.i:L3G • 1��.. 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LLLLLLLLLLL 11m8l a I ZoeCityof Camas Budget , Summary of Bonded Debt As of January 1, 2014 January 1, 2014 2014 2014 December 31 , 2014 Final Funding Interest Year Series Description Purpose Remaining Debt Principal Interest Remaining Debt Redemption Source (s) Rate OR m 2009 Series 2009 LOCAL - COP Fire Engine $ 158 , 831 $ 61 , 647 $ 5 , 759 $ 97 , 184 2016 Fire Impact Interest Fees /REET Rate 4 . 01 % 2013 0240 -6 -21 - LOCAL - COP Lacamas Lodge $ 1, 715 , 000 $ 85 , 000 $ 74 , 900 $ 1 , 630, 000 2028 Parklmpact Interest pending Community Fees Rate 3 . 41 % close out Center 2013 0240 -54 - LOCAL - COP HVAC $ 337, 515 $ 28 , 153 $ 14, 269 $ 309 , 362 2023 Parklmpact Interest pending Equipment Fees Rate 2 . 52% close out 2013 0240 -74- LOCAL - COP Ambulance $ 159 , 985 $ 24, 520 $ 5 , 729 $ 135 , 465 2019 EMS Levy Interest pending Rate 1 . 54% close out Other State Agency Loans 1996 9700025 EPADOE Loan Water Project $ 285 ,429 $ 77 , 262 $ 11 , 452 $ 208 , 167 2017 Water Rates Interest Rate 4 . 3 % 2001 C94-99 CERB Loan Fisher Basin $ 157 , 507 $ 49 , 547 $ 91214 $ 107 , 960 2016 Water Rates Interest Water Line Rate 5 . 85 %0 2001 L9900004 DOE Loan WWTP $ 31958 , 467 $ 499 , 024 $ 157, 234 $ 30459, 443 2020 Sewer Rates Interest Upgrade Rate 4 . 1% 2009 DR-09 -952 Drinking Camas Well $ 554, 713 $ 30 , 817 $ 5 , 547 $ 523 , 896 2031 Water Rates Interest Water State #14 Rate 1 % Revolving Fund 2011 L1100005 DOELoan WWTP $ 31663 , 552 $ 210, 002 $ 139 , 845 $ 31453 , 550 2032 Sewer Rates Interest Improvements Rate 2 . 8 % 2012 DM12-952 Drinking 544 ft Pressure $ 7 , 920, 785 $ - $ - $ 7, 920, 785 2037 Water Rates Interest Water State Zone - Water Rate 1 % Revolving Treatment Fund 1998 Series 1998 Refunding Refunding WS $ 11295 , 000 $ 415 , 000 $ 47 , 971 $ 880, 000 2016 Sewer Rates Interest Revenue 1992 Revenue Rate 4 . 16% Bonds Bonds 2007 Series 2007 Refunding Refunding WS $ 41230 , 000 $ 240, 000 $ 191, 710 $ 3 , 990, 000 2026 Sewer Rates Interest Revenue Revenue Bonds Rate 4 . 33 % Bonds l ms2 FJ Cityof Camas Budget +D14 Unlimited Tax General obligation Bond Debt Service Fund I . Budget Overview 2013 Projected $ 6239, 361 Expenditures by function % of the Overall Budget 2014 Budget $ 626 , 119 Change in Budgets 1 % 2013 FTEs 2014 FTEs - Debt 5erAce 1009 II . Purpose To make payments on voter approved bonds for the City' s Library facility . Debt service is paid from this fund includes payments for principal and interest to expand and remodel the City Library from a 2005 refunding bond issue . III . 2013 Key Accomplishments Not applicable . IV. Level of Service and Budget Impact Budgeted resources are currently adequate to maintain the current level of service . The City levies the debt service annual payment amount . The fund has approximately $ 28, 000 available for possible uncollected tax receipts . V. Goals and New Initiatives Not applicable . STI . Trends and Future Issues No voted debt issues are anticipated at this time . The current voted bonds outstanding have a final maturity in 2020 . VII . Performance Measurements Not applicable . VIII . Organizational Chart Not applicable . ._ _ ._. __-..� __ . - � ""_.rva._ '- - --'-`. : ,, �•.._. . . _:-.__�._:___. .� . . -� . ----��-�..i.. 7�.� . ___ -'��:^. '. ,.�...___.._ -*•--'^_�c`.o_ : . ____._..:,�T....— ........... _ r-,.,r>,+�:...::isty,. -^�.��...--r••�.�''. •Tsi..p'"1 ,i 11s= 83 4� it Ci ty of Camas Budget 2014 IX. Department operating Budget 239 Unlimited Debt Service Fund 2014 Revenue Budget i2011 2012 2013 2014 ' 239 Unlimited GO Bond Fund Actual Actual Projection Budget 239 . 00. 311 . 10 . 00 Property Taxes $ 628 , 371 $ 623 , 361 $ 623 , 361 $ 626 , 119 239 . 00 . 361 . 11 . 00 Other Interest $ - Total Unlimited GO Bond Fund Rev. $ 628, 371 $ 623 , 361 $ 623 ,361 $ 626 , 119 239 Unlimited Debt Service Fund 2014 Expenses Budget 2011 2012 2013 2014 , Account Description Actual Actual Projection Budgq 239 -00- 591 -720 -70 Debt Service : Pri nci pal 434, 000 450, 000 239 -00 -591 - 760- 71 Go Refunding Bonds Principal 0 0 466 ,000 486 , 000 239 -00 -592 -720 - 83 Int. On Long-Term Debt 190, 069 174, 011 157, 361 140, 119 Tota I Unl i mited GO Debt Servi ce 624, 069 6241, 011 623 , 361 626 , 119 Excess ( Deficiency) of Revenues and Expenditures 4 , 302 ( 650 ) - - Estimated Fund Balance at Beginning of Year 33 , 493 29 , 191 28 , 541 28 , 541 Fund Balance Estimated at End of Year 29 , 191 28 , 541 28 , 541 28 , 541 1 k84 C1 of Camas Bud et tY � 201 :."-.S+ ..'..'..T.w:',w.t'"T2S�_. ' _ _ . . _ _ �..:..,._ ::'33'.£; .z�:a.;�- ..._ ._._ _ . _"'�. ' w3, ......1.....�.7tc..�..c Limited Tax General Obligation Bond Debt Service Fund I . Budget Overview 2013 Projected $ 6407484 Expenditures by function I of the Overall Budget 2014 Budget $ 883 , 455 Change in Budgets 40 % 2013 FTEs - 2014 FTEs - Debt service 1tNl�b _ 1 II • Purpose To make payments on non -voted general obligation bonds and loans of the City . Debt service is paid from this fund includes payments for principal and interest on : street projects, fire engine , community center, HVAC equipment, and an ambulance . III . 2 013 Key Accomplishments Accomplishments include . The City secured two PWTF loans for NW Friberg/Strunk and Goodwin street project, one for design and the other for construction e The City substantially completed Phase I of 381 " Street project and has almost completed the T drawdown on the PWTF loan to pay for Phase I IV. Level of Service and Budget Impact Budgeted resources are currently adequate to maintain the current level of service . V . Goals and New Initiatives Not applicable VI . Trends and Future Issues No additional debt issues are anticipated for 2014 but rather drawdowns on current debt outstanding . VII . Performance Measurements Not applicable VIII . Organizational Chart Not applicable r - i - 11 =w85 :1) a C1 ty of Camas Budget 1i 201 °4 IX Department Operating Budget P p 240 Limited Debt Service Fund 2014 Revenue Budget 2011 2012r2014 4i - • C • • • on Budget 311 . 100 . 00 Property Taxes $ 301 , 909 $ 5 , 997 $ 2 , 626 397 . 00 . 00 0perati ng Tra nsfers $ 569 , 679 $ 563 , 519 $ 629 , 984 397 - 00 -01 Operating Transfer from General Fund 0 397 . 00 . 50 Operating Transfer from GMA $ 883, 455 Total Limited GO Bond Fund Rev. $ 871 , 588 $ 569 , 516 $ 632 , 610 $ 883 ,455 240 Limited Debt Service Fund 2014 Expense Budget 2011 2012r r • Description Actual Actual Projection Bu • • - 240 -00 - 581 -210 -78 GO Bonds Principal 0 0 71500 240 - 00 - 591 - 210 - 78 Go Bonds Pri nci pa 1 285 , 000 0 240 - 00 - 591 - 220 - 78 Pri nci pa I - Fi re Truck Loa n 54 , 723 56 , 940 590* 247 61 , 647 240 - 00 - 591 - 750 - 79 Redemption of Long -Term Debt 0 0 260? 547 240 - 00 - 591 - 751 - 79 Pri nc . - PWTF Loa n La ca ma s Lodge 85 , 000 240 - 00 - 591 - 752 - 79 Pri nc . PWTF Loan HVAC 28 , 153 240 - 00 - 591 - 950 - 78 Pri nc . - PWTF Loans Street 460 , 290 460 , 290 461 , 526 601 , 238 240 - OQ - 592 - 210 - 83 Int . On Long-Term Debt 15 , 533 0 31000 240 - 00 -592 - 220 - 83 1 nterest - Fi re Truck Loa n 12 , 682 10 ,465 81159 5 , 759 240 - 00 - 592 - 595 - 83 I nterest- PWTF Loans Street 41 , 983 357824 42 , 665 24 , 150 240 - 00 - 592 - 750 - 83 Interest on Long-Term Debt 0 0 31 , 840 240 - 00 - 592 - 751 - 83 Int . - PWTF Loans La ca mas Lodge 65 , 019 240 - 00 - 592 - 752 - 83 I nt . - PWTF Loans HVAC 12 , 489 Tota I UnI i mited GO Debt Service 870 , 211 563 , 520 640 , 484 883 , 455 Excess ( Deficiency) of Revenues and Expenditures 11377 5 , 996 ( 71874 ) - Estimated Fund Balance at Beginning of Year 31591 21214 8 , 211 337 Fund Balance Estimated at End of Year 21214 8 , 211 337 337 11m86 CI ty of Camas Budget 2014 City of Camas Budget The Capital projects for the City of Camas are funded largely from impact fees , system development fees , grant funding, and real estate excise taxes . The rationale for utilizing revenues derived from growth is that Capital most of the capital projects are attributed to infrastructure needs as a result of growth . In order to adequately plan for growth , the City of Camas has system Master Plans to direct the orderly growth of the City . Camas has adopted master plans for : Storm water Drainage , Water, Sewer, Transportation , and Parks . These long range planning documents help develop mid - range plans such as the City' s six year plans . The budget appropriates to fund the projects of the highest priority by the Mayor and the City Council for the upcoming fiscal years . The respective Master Plan documents describe the anticipated projects in detail and the timing associated with each project . The budget only identifies the project by short title and the funding level appropriated for the fiscal year . All the projects that the City anticipates to incur any expense during the fiscal year are listed in the budget document . Most of the projects are budgeted within the appropriate proprietary fund . The governmental capital projects are budgeted in 300 — Growth Management Capital Projects Fund with three other major capital projects in separate funds such as the 38th Street Construction Fund , NW Friberg/Strunk Construction Fund and Lacamas Lodge Construction Fund . Cityof Camas Budget. 201 Capital Funding Sources The City of Camas under Washington State 's Growth Management Act General Impact Fees (GMA ) has a full set of planning Sewer 3 % 1 % requirements in establishing goals, 10 % w, BEET q g Water . . 6 % 4 % evaluating community assets, writing ` .a comprehensive plans and Storm Drainage :F implementing plans . The Ivey goal of 1 % ' ties- y°' GMA is to plan for public faciliand services . The plan includes 20 year Grants/Contrib , capital facilities plan which is updated 30 % annually . To fund the capital projects outlined in the capital facilities plan, the City utilizes revenues primarily generated Debt 45 % from growth and then the remaining is from project specific sources such as transportation grants, impact fees, utility rates and service development charges . For the 2014 fiscal year, the City has issued a significant amount of debt for a water project, over .$ 6 million in a state loan . Proi' ects A number of the capital projects funded for the fiscal year are projects Streets initiated in 2013 are expected to be Water x,. . 35 % completed in 2014 . These projects 35 % rh included 38 Street Phase 1l, Friberg/Strunk Street, Lacamas Lodge and WWTP Upgrade . New projects for 2014 include 544 ft Pressure Zone Water Line and Water Treatment Facility, water reservoir and the Sewer Barks Bypass Line . 4% Sewer ,, 24 % ' _ Storm Drainage 2 % 11 = 88 Q tv 0 2014 1 f Camas Budget I City ' s Capital Program Summary The capital program in the City of Camas is based upon the City' s six year capital improvement plan { CIP } Which is a multi -year financial plan for the acquisition and construction of infrasttd capital ts . The CIP i rucure anasses the result of several City capital improvement plans including . City of Camas Comprehensive Plan Transportation Improvement Plan Parks and Recreation Faster Plan General Sewer/Wastewater Facility Plan Water System Plan Storm Mater Drainage Plan The purpose of the CIP is to collectively plan for the funding of the City' s long —term capital improvement needs to maximize the delivery of services to our citizens . The plan establishes a framework for the City' s overall capital planning and it is from this document Council directs capital resources for the budget . The City utilizes the Capital fund to implement the CIP . Other capital acquisitions in other funds are considered more routine, typically items over $ ?, Soo and have a greater useful life of more than one year . These types of purchases fall outside of the Capital Improvement Plan and include the replacement of service vehicles and heavy equipment based upon replacement schedules, network infrastructure, and major maintenance . Capital purchases differ from operating expenses in that these purchases typically occur periodically and are spent over multiple years . Operating expenses cover items such as payroll , office supplies, and services . Capital expenditures on the other hand include items such as police cars, heavy equipment, land acquisition , construction or improvement to buildings . Although capital expenditures are not directly related to operations of the City, over time capital projects can have a significant impact on operating revenues and expenses . Therefore, the City evaluates capital expenditures on a project- by- project basis to determine any impact on the operating budget . For example, as the City builds the L.acamas Lodge Community Center, staff is planning for ongoing operating costs and programming for the building . Costs such as custodial services, security, utilities, and supplies need to be estimated and budgeted accordingly . City of Camas Budget Capital Program Budget Capital Plan Project Prior Years 2013 2014 FY 2015 -2016 FY 2017 -2018 Total PW ' General Facilities Police / Library Energy Grant Project Total Project Costs : $ 30, 000 Area: Downtown Project Description : This phase of the project is monitor the new HVAC systems installed to ensure utility savings are realized . Total Project : $ - $ 15, 000 $ 5, 000 $ 10, 000 $ - $ 30,000 Operating & Maintenance Costs : $ 5, 000 $ 10, 000 $ 10, 000 $ 25, 000 Street Preservation Total Project Costs : Ongoing Area : City-wide Project Description : These projects have been combined fora new sustainable street maintenance program to be funded annually with the use of property taxe ! Total Project. $ 292, 578 $ 317, 671 $ 650,000 $ 1, 300, 000 $ 1, 300, 000 $ 3, 860, 249 Operating & Maintenance Costs : $ , Growth Management Act Capital Projects Parks Comprehensive Plan Update Total Project Costs : $ 28, 000 Area : city-wide Project Description. This project is to complete the 2014 Parks Plan Update as partof the City' s overall Comprehensive Plan . Total Project : $ - $ - $ 28, 000 $ - $ - $ 28,000 Operating & Maintenance Costs : $ - Heritage Boat Launch Total Project Costs : $ 650, 000 Area : Northwest Project Description : This project is to construct a boat launch and 1/2 street improvements for ease of access and to address congestion . Total Project: $ - $ 348, 044 $ 300,000 $ - $ - $ 648,044 Operating & Maintenance Costs : TBD TBD $ - NW 6th/ NW Norwood Traffic Signal Total Project Costs : $ 289, 675 Area : southwest Project Description: This project is to construct a signalized intersection at key entry to one of the City' s major arterials . Total Project: $ - $ - $ 289, 675 $ - $ - $ 289 , 675 Operating & Maintenance Costs : $ 2, 000 $ 21000 $ 41000 NW 18th Pedestrian Path from 201st to Beech Street Total Project Casts : $ 2751300 Area : Northwest Project Description : To provide pedestrian path improvements on NW 18th . Total Project: $ - $ - $ 275, 300 $ - $ - $ 275,300 Operating & Maintenance Costs : $ 500 $ 500 $ 11000 Drewfs Farm Park Design Total Project Costs . $ 440, 000 Area : Northwest Project Description . This project is to design a park which is scheduled to be constructed in 2015 . Total Project: $ - $ - $ 40, 000 $ 400, 000 $ - $ 440, 000 Operating & Maintenance Costs : TBD TBD $ - Camas Pool Upgrade Design Total Project Costs: $ 40, 000 Area : Central Project Description. This project is a study to help with the design of a new Camas Swimming Pool utilizing community input . Total Project: -$ - $ - $ 40, 000 $ - $ - $ 40, 000 Operating & Maintenance Costs : $ 51000 $ 10, 000 $ 10, 000 $ 25 ,000 Parks and Open Space - North Urban Growth Area ( NUGA ) Total Project Costs : $ 750, 000 Area . North Project Description . This project is to studyand to eventually acquire open land for conservation in the North UGA. Total Project: $ - $ - $ 100, 000 $ 6501000 $ - $ 750, 000 Operating & Maintenance Costs : TBD TBD $ - Goodwin Trailhead Improvements Total Project Costs : $ 150,000 Area : North Project Description : This project is to Improve access to the Goodwin Trail with better parking and improvements to the trail . Total Project% $ - $ - $ 70, 000 $ 80, 000 $ - $ 150, 000 Operating & Maintenance Costs : TBD TBD $ - I lei G CIty Of Camas Bud et2014 $ 4 Capital Program Budget Capital Plan Project Prior Years 2013 2014 FY 2015 -2016 FY 2017 -2018 Total Trails Total Project Costs : ongoing Area : City- wide Project Description : This project is a placeholder for projects which maintain existing trails orto fund new projects which are in the Parks MasterPlan . Total Project : $ - $ - $ 50, 000 $ 100, 000 $ 100, 000 $ 250, 000 Operating & Maintenance Costs : TBD TBD $ - General Park Improvements Total Project Costs : ongoing Area : Southeast Project Description : This package is to fund improvements for an outlook platform for the property on Washougal River and painting existing Community Center. Total Project: $ - $ OR $ 50, 000 $ 100, 000 $ 100, 000 $ 250, 000 IN Operating & Maintenance Costs : TBD TBD $ - NW Brady Road Improvements from 16th to 25th Total Project Costs : $ 4, 800, 000 Area : Northwest Project Description : This project would improve Brady Road from 16th to 25th for both vehicles and pedestrians . Total Project . $ - $ - $ 600, 000 $ 4, 2001, 000 $ - $ 41800, 000 Operating & Maintenance Costs : TBD TBD $ - • _ mew rw .III __ - . I, w .. we NW 38th Ave . Total Project Costs ; $ 8,4531296 Area : Northwest Project Description : To complete road construction from 192nd to Parker and complete design with environmental for Phase III from Parker to Grass Valley Park . Total Project. $ - $ 4, 791, 296 $ 3 , 662, 000 $ - $ - $ 8, 453 , 296 Operating & Maintenance Costs : $ 4, 500 $ 91000 $ 9, 000 $ 22, 500 NW Friberg/Strunk and Goodwin Total Project Costs : $ 4,415 , 340 Area : Northwest Project Description: To complete road construction from Lake to 13th to include Goodwin Road from Friberg to Camas Meadows Drive . Total Project: $ Ion, $ 525, 340 $ 3, 870, 000 $ 20, 000 $ - $ 4, 415, 340 Memnon Operating & Maintenance Costs : $ 9, 000 $ 91000 $ 18, 000 , ILacarnas Lake Lodge Construction Lacamas Lake Lodge Total Project Costs : $ 2 , 284, 630 Area : Northwest Project Description : This project is to construct Community Centerand parking forthe facility . $ - $ 1, 784, 630 $ 500, 000 $ - $ - $ 2, 284, 630 Operating & Maintenance Costs : $ 75, 150 $ 150, 300 $ 150, 300 $ 375, 750 aiw, J. - Operations Center Vactor Facility Total Project Costs : $ 200, 000 Area : Southeast Project Description : This project modifies existing vactor facility, $ 150, 400 paid for with a state grant, $ - $ - $ 10, 000 $ - $ - $ 10, 000 Operating & Maintenance Costs : $ 100 $ 200 $ 200 $ 500 Operations Center Storm Treatment Upgrade Total Project Costs : $ 187, 500 Area : Southeast Project Description : This project redesigns the storm treatment facility at the Operations Center contingent upon a state grant. $ - $ - $ 1871500 $ - $ - $ 187, 500 Operating & Maintenance Costs : TBD TBD $ - Miscellaneous Storm System Repairs Total Project Costs : $ 100 , 000 Area : City- wide Project Description : This project is to replace storm water drainage pipe as identified from TV work . $ - $ - $ 100, 000 $ One $ - $ 100, 000 Operating & Maintenance Costs : TBD TBD $ - L`..._ ;�V: "=1 a: =::=& h" ,'i""".r". :.--r<..'s.-e'_..._.'=":ct� :T_' :-.s'. ."3-'__rJ' "S"orL' .i:.2= :iL'=. "'i&d' '1�". .��.��i 'G.:.'^ . _....s=. i.�.... ^.-�....' ,,:.'l•= 1....�.. - _ t: i 1 - 91 Ci ty of Camas Budget 2014 Capital Program Budget Capital Plan Project Prior Years 2013 2014 FY 20154016 FY 2017 -2018 Total Julia Street Storm Pond Design Total Project Costs : $ 50, 000 Area : Northwest Project Description : This project is to res design a storm water pond and start environmental permitting . $ - $ - $ 50, 000 $ - $ - $ 50 , 000 Operating & Maintenance Costs : TBD TBD $ - Wetland Mitigation Monitoring and Maintenance Total Project Costs : Ongoing Area : Northwest Project Description : This project is for ongoing monitoring of wetland mitigation and monitoring of Lake Road , NW 38th and Friberg/Strunk wetland projects . $ - $ - $ 70, 000 $ 245, 000 $ 210, 000 $ 525 , 000 Operating & Maintenance Costs : TBD TBD $ 544 Pressure Zone Project- Water Treatment Total Project Costs : $ 80000, 000 Area : Northwest Project Description : This project is to construct a water transmisston main and treatment facility. $ $ 6, 3001000 $ 117004r000 $ - $ 810004t000 Operating & Maintenance Costs : $ 16, 000 $ 16, 000 $ 321000 Gregg Reservoir Project Total Project Costs : $ 2, 400, 000 Area : west Project Description . This project build a new 2MGD reservoir nearSharp . $ - $ - $ 1, 0001000 $ 114007000 $ - $ 2, 400, 000 Operating & Maintenance Costs : TBD TBD $ - BNSF Railroad Bridge Water Line Total Project Costs : $ 150, 000 Area : Southeast Project Description : This project replaces a 16 " waterline atthe railroad bridge $ $ 150, 000 $ 150, 000 Operating & Maintenance Costs : TBD TBD $ - lone Street Water Line Replacement Total Project Costs : $ 75, 000 Area : Northeast Project Description . This project replaces an 8" water line on Ione Street due to water leaks . $ - $ - $ 75, 000 $ - $ - $ 75, 000 Operating & Maintenance Costs : TBD TBD $ - MUGA Water Line Improvements Total Project Costs : $ 4, 850, 000 Area : North Project Description : This project is a placeholder for projects which develop the North Shore of Lacamas Lake . $ - $ - $ 1, 250, 000 $ 1, 800, 000 $ 1, 800, 000 $ 40850, 000 Operating & Maintenance Costs : TBD TBD $ iSewer WWTP Phase 2B Total Project Costs : $ 170, 000 Area : Southeast Project Description : This project is to replace the was tewaterplantclarifier #3 and filters $ - $ - $ 170, 000 $ $ 170, 000 ONE Operating & Maintenance Costs : TBD TBD $ - WWTP Fall Protection Total Project Costs : $ 62, 500 Area : Southeast Project Description : This project is through a safety project atthe plant to add fall protection for staff_ $ - $ - $ 62, 500 $ 62, 500 Operating & Maintenance Costs : TBD TBD $ - Sanitary Sewer Bypass Line Total Project Costs : $ 4, 200, 000 Area : City-wide Project Description : This project is through a safety project at the plant to add fall protection for staff . $ - $ - $ 4, 0001000 $ 200, 000 $ - $ 4, 200, 000 Operating & Maintenance Costs : TBD TBD $ - r `� � o � � Cityof Camas Budge t Capital Program Budget Capital Plan Project Prior Years 2013 2014 FY 2015 -2016 FY 2017 -2018 Total Wastewater Pump Station Rehab Total Project Costs : Ongoing Area : City- wide Project Description : This project repairs 23 sewer pump stations in the sewer system _ $ - $ 250, 000 $ 2500* 000 $ 300, 000 $ 3001000 $ 111001000 Operating & Maintenance Costs : TBD TBD $ - N UGA Sewer Line Improvements Total Project Costs : $ 6, 250,000 Area : North Project Description: This project is a pl ace holder for projects which develop the North Shore of Lacamas Lake . $ - $ - $ 11250, 000 $ 21500, 000 $ 21500, 000 $ 61250, 000 Operating & Maintenance Costs: TBD TBD $ - STEP/ STEF Tank Pumping Total Project Costs : Ongoing Area : City-wide Project Description: This project is a piaceholderfor projects which develop the North Shore of Lacamas Lake . $ - $ - $ 80, 000 $ 170, 000 $ 1904? 000 $ 440, 000 Operating & Maintenance Costs : TBD TBD $ - Replacement of Vehicles and Equipment Total Project Costs : Ongoing Area : city-wide Project Description : This project provides an ongoing plan to replace aging vehicles with alternate fuel vehicles or with similarvehicles with sustainable fundic, $ - $ 2601P000 $ 300, 000 $ 600, 000 $ 600, 000 $ 4. 1760, 000 Operating & Maintenance Costs : TBD TBD $ 11 � 93 m , 7 Ci tY of Camas Bud � et 2014 Grants/ Storm 2014 Capital Budget General Streets TIF PIF FIF REET 1 REET 2 Vehicle R &R Contributions Debt Drainage Water Sewer Total Police /Library Energy Grant Is , . 510GOI $ 5, 000 StreetSealing/Oveday $ 350, 000 $ 3500000 Addition Street Preservation $ 30,000 $ . Is - I I I I I I I Is - Parks Comp Plan Update $ 28, E $ 2$•000 Heritage Boat Launch $ 75,000 $ 225,000 $ 300,000 NW 6th/ Norwood Traffic Signal $ 280, 000 $ 90675 $ 289,675 NW 18th Pedestrian Path 201st to Beech St $ 222,500 $ 52, 800 $ 275,300 Drewfs Farm Park Design $ 40,000 $ 40,OW Camas Pool Upgrade Design $ 40,060 $ 40,000 Park and Open Space - North Shore $ 1001000 $ 100,000 Goodwin Trailhead Improvements $ 70, 000 $ 70,000 Trails $ 50, 000 $ 50, 000 Park Improvements $ 25,E $ 25,000 $ 50, 000 NW Brady Rd " 16th to 25th $ 600, 000 $ 600,000 NW 38th Ave . Phase 1 $ 20,000 $ 20,000 NW 38th Ave. Phase It $ 3, 452, 000 $ 100,000 $ 450000 $ 45,000 $ 3, 642,000 _ i NW Fdberg Lake to 13th $ 60, 000 $ 2, 900, 000 $ 50, 000 $ 30,000 $ 290,000 $ 3,870,000 15 . , 1 , Lacamas Lodge $ 500, 000 $ 50,000 _ a r*0 Ops Center Vactor Facility $ 10, 000 $ 10,000 Ops Center Storm Treatment Upgrade $ 140, 625 $ 46,875 $ 187,500 Storm System Repairs $ 100,000 $ 1001000 Julia Street Storm Pond Design $ 50,000 $ 50,000 Wetland Mitigation Monitorin & Maintenance $ 70,000 $ 70,000 544 Pressure Zone Project Wtr Treatment Fac. $ 6,3001000 $ 61300,000 Gregg Reservoir $ 110001000 $ 17000,000 BNSF Railroad Bridge waterline replacement $ 150, 000 $ 150, 000 Waterline replacement - loneStreet $ 75,000 $ 750000 NUGA waterline improvements $ 11250,000 $ 11250,000 WWTP Phase 2B $ 170,000 $ 170, 000 WWTP Fall Protection $ 62,500 $ 62,500 Sanitary Sewer Bypass Line $ 300,000 $ 3,700, 000 $ 41000, 000 Wastwater Pump Station Rehab $ 250, 000 $ 250,000 NUGA sewer line improvements $ 1, 250, 000 $ 1, 250, 000 STEP/STEF Tank Pumping $ 80, 000 $ 8,060 Vehicle Replacement $ 300, 000 $ 30, 000 Total $ 25, 834,975 QQ 11m94 Ciof Camas Bud et tY g 2014 Growth Management Act Capital Fund I . Budget Overview 2013 Pro jected $ 1 , 1470, 113 Expenditures by function / of the Overall Budget 2014 Budget $ 3 , 3311130 - Transfers Services Change in Budgets 190 % 44Zs' 2013 FTEs 010 2014 FTEs Capital 28% II . Purpose To be used for design and construction of governmental capital projects . The City' s street projects, park projects, and general governmental projects such as the Heritage Boat Launch are funded through the Capital Fund . III . 2013 Ivey Accomplishments The staff accomplished the following goals in 2013 : • Completed street preservation for 2013 • Began work on the Heritage Boat Launch • Funded technology projects • Paid scheduled debt obligations on the fire engine and select street projects IV. Level of Service and Budget Impact Budgeted resources are adequate to maintain the current level of service . V. Goals and New Initiatives The Growth Management Act Capital Fund has among its goals with current resources : • Complete Heritage Boat Launch • Construct signalized intersection at NW 6th and Norwood • Pedestrian Path on NW 18th • North Lacamas Lake Park and Open Space Study VI . Trends and Future Issues The top issues facing the Growth Management Act Capital Fund include : • Future use of the Transportation Impact Fees with the current debt obligations • Effect of potential impact fee credits on current obligations • 2014 Impact Fee Study VII . Performance Measurements Not applicable VIII . Organizational Chart Not applicable 3?$'..:;.a'�,ua'GL..' ',s:"L _ ._._.T-,:..i;�i.s' . .. i,..^tiF"_.. =_�_�-�....,_.._? y. ..-� — ':-fir, �.^rr� a --t---. -..c- r-•--•• Y.�i�.�:"_--..��^r._„"'", , �' "'7tea?`-2'x :T..��;.�:_es"c":^..;._ r's��2rt"T1_.<.".eT' ' �`t"e=�..'_ _-... ..+,........ ;:.�.��._-..�:.7'. e:: «.�...*-'^^--r__.j.__"-'�._<_=.y'"'_'_._"'___.. _._=7 11M95 Cityof Camas Budget . ; � �' IX. Department Operating Budget 300 Growth Management Capital Project Fund Revenue Budget 2011 20121 i14 Actual Actual Projection Bu • • - 317 . 340 . 00 Real Estate Excise Tax ( 1st Qtr ) 3333499 $ 4151840 $ 472 , 340 $ 495 , 957 317 . 350 . 00 Real Estate Excise Tax ( 2nd Qtr - Parks ) 333 ,499 $ 415 , 840 $ 472 , 340 $ 495 , 957 Total Taxes $ 666 , 998 $ 831 ,680 $ 944 , 681 $ 991 ,915 333 . 100 . 00 Federal Indirect Grant- IAC $ 486 , 923 $ 30 , 000 333 . 140 . 00 CDBG $ 31384 $ 146 , 616 333 . 000 . 00 Federa I Gra nt - TI B $ 222 , 500 334 . 000 . 00 State Grant - Brady $ 600 , 000 334 . 027 . 00 State Gra nt- RCO $ 98804602 $ 412 , 500 $ 225 , 000 337 . 010 . 10 Conservation Futures - County $ 380 , 000 Total Intergovernmental $ 1 , 855 , 525 $ 33 , 384 $ 559 , 116 $ 1 ,047 , 500 345 . 850 . 00 impact Fees - Parks $ 164 , 929 $ 179 , 349 $ 275 , 757 $ 389 , 300 345 . 850 . 10 Impact Fees -Tra ns portati on $ 236 , 503 $ 241 , 398 $ 1691-443 $ 286 , 620 345 . 850 . 30 impact Fees - North Tra ns porati on $ 12 , 406 $ 71587 $ 7 ,815 345 . 850 . 20 1 mpa ct Fees 41 re $ 49 , 455 $ 61194 $ 51990 $ 6 , 289 Total Charges for Services $ 450 , 887 $ 439 ,347 $ 458 ,777 $ 690, 024 361 . 110 . 00 1 nvestment Ea r n i ngs 41111 $ 41780 $ 31091 $ 3 , 183 367 . 110 . 00 Donations & Contri buti ons $ 15 , 000 $ 34 , 675 369 . 900 . 00 Miscellaneous Revenue $ 30 , 000 Total Miscellaneous Revenue $ 4 , 111 $ 19 ,780 $ 33 ,091 $ 37 ,858 397 . 000 . 00 Operati ng Transfers 25 , 519 397 . 000 . 19 Operating Transfers - Storm $ 52, 800 Total Transfers $ 25 , 519 $ - $ - $ 52 , 800 Total GMA Capital Fund Revenue $ 3 , 003 ,040 $ 1 ,324 , 191 $ 1 ,995 ,664 $ 2, 820,097 Pr How % Cityof Camas Bud et1 `�_ __ _ 300 Growth Management Capital Project Fund Expenditure Budget 2011 2012 2013 2014 Description . . . 300 - 00 - 594760 - 11 Regul a r Sa I a ri es 71589 9 , 808 300 - 00 - 594 - 760 - 12 Overti me 62 0 Salaries 71652 9 , 808 0 0 L 300 - 00 - 594 - 760 - 21 Benefits 31079 4,034 300 - 00 - 594 - 760 - 31 Supplies 0 21328 123 300 - 00 - 594 - 76041 Professional Ser 15 ,443 78 , 743 60 , 000 917 , 675 300 - 00 - 594 - 76045 I nterfd Oper Rentals 0 0 1 , 279 300 - 00 - 594 - 76049 Miscellaneous 70 233 464 Services 15 , 513 78,977 61 ,743 917 ,675 300 -00 - 594 - 760 - 61 La nd 14 , 706 270 , 492 55 , 022 300 - 00 - 594 - 790 - 61 Land 2 , 070 , 922 76 , 000 8 , 121 230 , 000 300 -00 - 594 - 760 - 62 Buildings 3901236 132 , 591 112 , 342 300 -00 - 594 - 760 - 63 Other Improvements 39 , 592 48 , 641 133 , 580 25 , 000 300 - 00 - 594 - 950 - 63 Other Improvements 0 0 300 - 00 - 594 - 760 - 65 Construction 0 4 , 924 3 ,401 675 , 000 Capital 2 , 164,457 532 , 648 31. 2 ,466 930 ,000 300 - 00 - 597 - 000 - 00 Operating Transfers Out 8374? 874 1 , 157 , 983 772 , 781 300 - 00 - 597 - 00042 Operating Transfer Out-Streets 300 - 00 - 597 - 00043 Operating Transfer Out- NW 38th 300 - 00 -597 - 000 - 14 Operating Transfer Out - Fri berg 600,000 300 - 00 - 597 - 000 -40 Operating Transfer Out- Debt 883,455 Transfers 837 ,874 1 , 157,983 772 ,781 1 ,483 ,455 Total GMA Capital Fund 31028, 574 1 ,785 , 777 10w147 , 113 37331 , 130 Excess ( Deficiency) of Revenues and Expenditures ( 25 , 534 ) ( 461 , 586 ) 848 , 551 $ ( 511, 033 ) Estimated Fund Balance at Beginning of Year 11700 , 138 11725 , 672 1 , 264 , 086 2411121637 Fund Balance Estimated at End of Year 11725 , 672 11264, 086 2 , 1121637 1, 601, 604 C?..=�3�'"'.. r- ,_.-.__ -•,-_-- '-. _ _ . - _..;r__.� . .t_... -.-T-- . .--r-. - . :.c - n . . .t_i ';.'-..,�:..... �_�xi.a._...T=.=_ :.s.T. �'Fi,=sd!:. c'��_'. _.___''..` '':3'1.'r---�..° 'y ��.�s'r.:� .,__._ _ . r.. _�.�:a��- . _ .. '� .:i=-"--'-"._:..".;tT.:. _s...c._�....y�_.-�.irrz..="'nM.`:a`3 11 � 97 r Clof Camas Budget 2014 ;'S i i i i i I I i Ik98 1 Clo t of Camas Budget 2014 F City of amas }a �n+�r Joe. .. .r AA v u d 9 s i '_.F�:1'^ r . rr: r_msT' r�+ _ ..,,.'.rr_.:.....,,. ,.n•+. ....-pro°`-_..a✓��e^'J':^4•_+3.•, :r.7..�r---, !- - '-..... __.:._� T.-, _ • c rw ;•x+•avc. r.- r_ •. - s:..vrainr"- _ . x ..n^.•"._ ' v":.x;1371 •`_"°', �'.^.1,'"".., 5€Y.TeT:.:u..'.."..:�u� -� � L :.�.:1' . '-_liC: " '- ..=_ f «='.. rt :r.:f +.�_,73Z:i -x- .�:7�L':23.....','L:ITf._...z2i�: - z"G'�a`.. :• ,..i._...' "�' 7 The City has three Utilities, Storm Water Drainage, Sanitary (Solid Waste), and Water/Sewer. The utilities are enterprise funds which are self sufficient funds supported by utility rate payers . The Storm Water Drainage Fund provides for maintenance, operations, planning, and construction of the City 's storm water drainage system in compliance with the National Pollutant Discharge Elimination System Phase 11 Permit (NPDES) . Maintenance items include street sweeping, ditch cleaning, treatment and detention facility upkeep, catch basin cleaning, and storm line cleaning and repair. The fund also supports public utinfisty outreach, illicit discharge hotlines and capital improvements . The Sanitary Fund or Solid Waste Fund provides for the collection and Funds disposal activities . The City services residential and commercial customers and provide drop box service up to two yards. Large drop box and yard debris services are contracted out with the contractor handling all billing and service requests . The City bills for recycling services and pay a private contractor for this service . The Water/Sewer operation provides for furnishing water and sanitary sewage disposal services to industrial, commercial and residential areas within the City and some surrounding areas. The utilities are currently combined in a single fund but operate as separate entities . It will be goal of the City to account for each utility separately in the coming year. -• --�- -...w � ..r_. _. . - :ire•. :.:::;� . ..��:�:�=v.>-..;:_.;r_= .._.. .._...... ._� s - .. ... r -- -*- - -y-- • . :�.:�:��...>.�-_:. � �::: — _ �.: ._ .:� _ ._._��x - .....�.��,aas�-� 11 - 99 F, Cityof Camas Budget 2014 Revenues for the Storm Water Drainage Fund are primarilyfees collected as part of the utility billing process. These fees cover wide variety of activities all in the effort to minimize storm �' water and to mitigate forfuture problems. These activities can range from street cleaning to education to catch basin maintenance to mitigation sites. W Grants W Fees .1Misc . Revenue The City charges $19. 42 bi - monthly for this service. The State of Washington 's Department of Ecology also provides a number ofgrants. The City bills approximately $39. 48 bi - monthly forgarbage and recycling. The City collects general refuse daily and/or weekly as well as disposes the solid waste. The City also contracts for recycling services that are available on the same cycles. v Garbage W Recycling 61 Other The Water/Sewer Fund is a shared utilityfund with 65 % of the revenue generated from Sewer activity and 33 % om Water activity and the restfrom grants and miscellaneous revenue. The City has a large amount of debt to be Issued in ¢ Z014 for a pipeline and a reservoir for Water and a pipeline and Treatment Plant mWater uSewer wGrant it Debt wTransfers Ire wMisc . Revenue Improvements for Sewer. II - 100 C1 of Camas Bud et � g 2014 Storm Water Drainage Fund I . Budget Overview 2013 Projected $ 8237645 Expenditures by function Q of the overall Budget n �y Transfers 2014 Budget $ 1 , 605 , 066 3% Salaries 14 Benefits Change in Budgets 95 % 6Y 2013 FTEs 4 . 75 Capital 4 . 7 5 d9' Supplies 2014 FTEs 15"° Se^iices Interguvt, 104'0 346 II . Purpose Provide for the maintenance and operations of the City ' s storm water drainage facilities . The enterprise fund receives its revenues mostly from user fees . Good maintenance of the storm water drainage facilities reduces the impact of heavy rain or prolonged wet winter weather . III . 2013 Key Accomplishments The staff accomplished the following goals in 2013 : • Approved a five year utility rate structure • Completed design and permitting for a vactor waste facility at the Operations Center • Adopted the 2013 Storm Water Drainage Comprehensive Plan • Met all reporting requirements for the NPDES Phase 11 Permit IV. Level of Service and Budget Impact Budgeted resources are adequate to maintain the current level of service . The 2014 Budget provides funding for a new Utility Manager position to assist the Storm Water Drainage program as well as Water and Sewer programs . The role would be to assist in program implementation , medium and long range planning, and regulatory compliance . As the position is finalized , the actual accounting of the position will be determined and may impact the budget for Storm Water Drainage . V. Goals and New Initiatives The Storm Water Drainage Fund has among its goals with current resources : • Complete Vactor facility • Meet permit standards and compliance requirements • Hire Utility Manager position VI . Trends and Future Issues The top issues facing the Storm Water Drainage Fund include : • Developing an asset management strategy, building on existing mapping and data sets • Upward trend in housing and commercial activity will result in additional design review, inspection , maintenance and compliance pressures on staffing • Low Impact Development will require code amendments and will alter the current development strategies - I 1 - 101 € Cityof Camas Budget 2014 VII . Performance Measurements Not currently available . VIII . organizational Chart Public . Director Utility Manager � Public Works Equipment Rental Operations PW Operations Supervisor . • WorkerMaintenance Senior Maintenance • ' WorkerMaintenance Maintenance Worker Seasonal Help ( 105 FTE ) 11402 I City of lamas Budget14 w I P IX . Department Operating Budget 419 Storm Drainage Fund 2014 Revenue Budget 2011 2012 2013 2014 Actual Actual Projection Budget i 419 . 00 . 333 . 140 . 00 CDBG 419 . 00 . 334. 030 . 00 State Grant - DOE $ 89 ,759 $ 150 , 375 $ 5000000 419 . 00 . 334. 031 . 00 State Grant - DOE $ 84, 296 $ 1 , 037 $ 10 , 000 419 . 00 . 334 . 031 . 00 State Grant - DOE $ 140 , 250 F 419 . 00 . 334. 039 . 00 State Grant - Dept of Comm PWTF Total Intergovernmenal $ 89 , 759 $ 84, 296 $ 151 ,412 $ 200 , 250 419 . 00 . 343 . 100. 00 Storm Drainage Fees $ 872 , 285 $ 1 , 061 , 220 $ 911 , 283 $ 972 , 794 419 . 00 . 343 . 800. 00 Storm Drainage - Fishers Basin 419 . 00 . 343 . 831 . 00 Storm Drainage- Capita ! Total Charges for Services $ 872 , 285 $ 1 , 061 , 220 $ 911 , 283 $ 9726* 794 419 . 00 . 361 . 110. 00 Investment Earnings $ 1 , 111 $ 1 , 251 $ 210697 $ 2 , 778 419 . 00 . 369 . 900 . 00 Misc . Revenue $ 247364 Total Miscellaneous Revenue $ 1 , 111 $ 3 , 616 $ 2 , 697 $ 2 , 778 Total Revenue $ 963 , 155 $ 1 , 149 , 132 $ 1,065 , 391 $ 1 , 175 ,822 mmm"T _ ..�..3r:�..1' 3'.z. K--":^�., .:-��`'�. -'"_c ��:'._'... u...._..-....+._...?%� _._...-..u-.._...... -..,.._ "ila..� -i _ ". r,-.r->.:-� 11403 � 24 n .a C1 of Camas Budg et � 2014 419 Storm Drainage Fund 2014 Expenditure Budget 2011 2012 2013 2014 De qje ion ! scription Actual Actual Pr W ,,. Budget O & M 419 - 00 -553 - 50041 O & M - Regul a r Sa I a ri es 120 , 375 140 , 904 1030v427 984, 644 419 - 00 - 553 - 500 - 12 Overtime 300 167372 659 500 Salaries 120,675 14209276 104,086 99 , 144 419 - 00 -553 -500 - 21 Personnel Benefits 37 ,898 53 ,854 36, 125 42 ,480 419 - 00 - 553 - 500 - 31 Offi ce a nd Operati ng Suppl i es 51256 11 , 968 10 , 636 180500 419 - 00 -553 -500 - 32 Fuel consumed 0 0 419 - 00 - 553 -500 - 35 Small Tools and Minor Equi pmen 1 , 255 12 , 358 11249 15 , 000 Supplies 6 ,511 244r326 11 ,885 33 , 500 419 -00 - 553 - 50041 Interfund Profess Sery 91 , 396 90 , 680 11 , 389 419 - 00 - 553 - 50042 Communications 294 122 419 - 00 - 553 -50045 Intfund Oper Rentals & Leases 63 , 820 491046 32 , 743 73 , 668 419 - 00 - 553 - 50046 Insurance 61797 5 , 816 2 , 617 340000 419 - 00553 - 50047 Utilities 343 347 543 400 419 - 00 -553 - 500 - 48 Repairs and Maintenance 3 , 074 804, 000 141231 80 , 000 419 - 00 - 553 - 50049 Miscellaneous 20 , 234 81599 5 , 732 80v500 Services 185 ,958 2340611 67 ,255 165 , 568 419 - 00 -553 - 500 - 51 Intgovt Profess Services 91620 81565 71797 20 , 000 419 -00 - 553 - 500 - 53 External Taxes & Oper Assess 15 , 701 21 , 208 131570 217000 Total O & M 376 ,362 4846p840 2400718 381 , 692 :Str.eet Cleaning 419 - 00 -553 - 51541 Str Cleaning - Regular Sala ri a 55 , 786 17 , 644 57 , 056 58 , 248 419 - 00 - 553 - 51542 Overtime 76 0 500 Salaries 55 , 862 17, 644 57 ,056 58 ,748 419 - Oo -553 - 515 - 21 Personnel Benefits 25 ,462 61019 19 , 541 20 , 725 419 - 00 -553 - 515 - 31 Office & Operating Supplies 21499 51221 31198 61000 11A04 r CityOf Camas Budget 2014 x 2011 2012 5'�:77.?�S��Z,cs'_�.-."'ams:. 'x c.ici .. �:.'ls:.:V'T�".r��"' •s.rcY.T.�'�:�.�,"".iaZ'��._.,..r...__,. .. y_._..='c�s.�s-..�,.,"_z.. :r_ _ . _:'� i..ti3FL`..:.." .-^"�. :`*�-"' ��s- -��'..:'..r:.c. ..-:_-<.-�L.. ;'.i^--.'i.'-�':._:.ix` '?� :.?"isc..�?w:+7.'.?:".i.. _c�.�..:..�r"�7�,._.: i�_a._--.::�.�'�^.��:..'..1 2013 2014 , Account Descript Actual Actual Pro * ect 419 -00 -553 -51545 Intfund Oper Rentals & Leases 61 , 920 62 , 863 621245 419 -00 - 553 - 515 - 47 Public Utility 0 130 12 419 - 00 - 553 - 51548 Repa i rs & Ma i ntena nce 0 1 , 120 115 11200 419 -00 -553 - 51549 Miscellaneous 0 51233 31450 Services 61 , 920 69 , 346 65 , 822 11200 j 419 - 00 -553 - 515 - 51 Intgovt Profess Services 0 41485 Total Street Cleaning 145 , 743 102 , 715 145 , 618 86 , 673 Admin 419 -00 - 553 - 516 - 11 Admin - Regular Salaries /Wages 471774 67 , 305 6701567 660s944 419 -00 - 553 - 516 - 12 Overti me 107 852 11052 500 Salaries 47 , 881 684p157 68 ,619 67 ,444 419 -00 - 553 - 516 - 21 Personnnel Benefits 14 , 592 22,867 24, 138 25 ,097 419 - 00w553 - 516 -41 Interfund Profess . Services 203 , 024 2020* 379 162 , 395 191 , 860 419 -00 - 553 - 516 -45 Intfund Oper Rentals & Leases 0 0 419 -00 -553 - 516 -49 Miscellaneous 96 305 113 7 , 000 Services 203 , 20 202 ,684 162 , 508 198 ,860 419 - 00 -553 -516 - 51 Intgovt Profess Services 0 15,000 5 ,000 Total Admin 265 , 592 308 ,708 255 ,265 296,401 Capital 419 -00 - 594 - 53041 Regular Salaries 2 , 219 0 419 -00 - 594 - 531 - 11 Regular Salaries and Wages 112 0 Salaries 2 , 331 0 0 0 419 - 00 - 594 - 530 - 21 Personnel Benefits 941 0 419 -00 -594 - 531 - 21 Personnel Benefits 38 0 Benefits 979 0 0 0 419 - 00 - 594 - 53141 Professional Services 3 , 689 0 419 -00 -594 - 53145 Interfund Oper Rentals 9 0 Services 31698 0 0 0 1IV= 105 y� City of Camas Budget2014 2011 2012 2013 • Description Actual Actual Projection - 419 - 00 -594 - 530 - 64 Machinery and Equipment 303 0 419 - 00 - 594 - 530 - 65 Construction Projects 141441 0 182 , 045 787 , 500 419 - 00 - 594 - 531 - 63 Other Improv Fisher Basin 41060 0 419 - 00 -594 - 531 - 65 Construction Proj Fisher Basin 37 , 968 0 Capital 56 ,772 0 1826,045 787 ,500 419 . 00 . 597 . 000 . 50 Transfer to GIVIA Capital Fund 52 ,800 Capital 63 , 780 0 182 , 045 840 , 300 Total Storm Drainage 851 ,477 896 , 263 823 , 645 11605 ,066 Excess ( Deficiency) of Revenues and Expenditures 1114r678 252 , 869 241 , 746 ( 429 , 244 ) Estimated Fund Balance at Beginning of Year 452 , 584 340 , 907 593 , 776 835 , 522 Fund Balance Estimated at End of Year 340 , 907 593 , 776 835 , 522 406 , 278 11406 2014C1tYCamas Budget I Sanitary Fund I . Budget Overview 2013i Pro ected $ 1 ; 690 , 927 Expenditures by function o 1 / of the Overall Budget Intergo,�. 2014 Budget $ 1 , 966 , 412 n 5 o Salaries 15 /D Change in Budgets 16 % Benefits 750 2013 FTEs 4 . 1 Supplies 2014 FTEs 4 , 1 Z °° A Services 71 io II . Purpose Provide for the maintenance and operations of the City ' s Solid Waste and Recycling programs . The enterprise fund receives its revenues mostly from user fees . The solid waste management function provides for the collection and disposal of refuse from businesses and residences and recycling for residential customers within the City of Camas . III . 2013 Key Accomplishments The staff accomplished the following goals in 2013 : • Completed a rate study • Approved a five year utility rate structure • worked on modifying routes to reduce overtime IV. Level of Service and Budget Impact Budgeted resources are adequate to maintain the current level of service . The budget increase is primarily due to a modification to the Equipment Rental rates for the refuse trucks . The City Council voted to increase rates modestly by $ 1 . 06 bimonthly to $ 39 . 48 to address rental rates and recycling increases . V. Goals and New Initiatives The Sanitary Fund has among its goals with current resources : • Meet customer expectations • Discuss low income /senior subsidies VI . Trends and Future Issues The top issues facing the Sanitary Fund include : • Absorbing past annexations into the collection system starting in 2018 • Food waste diversion programs • Increased growth pressures resulting in added staff and /or overtime VII . Performance Measurements Not currently available . �. _ -.- 11407 fi fi City of Camas Budget 2014 VIII . Organizational Chart • • - D • 1 FTE ) Public Works Utility Manager Equipment ental Sa n Ita ry Operations SanitationChief Worker Sanitation • - 3 FTE IX Department Operating Budget 422 Sanitary Fund 2014 Revenue Budget 2011 2012 2013 2014 Actual Actual Projection Budget 343 . 700 . 10 Residential Garbage $ 1 ,48400136 $ 11257 , 321 $ 1 , 165 , 760 $ 1 , 221 , 134 343 . 700 . 20 Commercial Garbage $ 316 , 927 $ 346 , 868 $ 277 , 095 $ 290 , 257 343 . 700 . 40 Publ i c Auth /Ci ty Servi ces $ 21657 343 . 700 . 50 Multi - Family Garbage $ 45 , 816 $ 54 ,436 $ 42 , 256 $ 44 , 263 343 . 700 . 70 Rents - Contai ners $ 16 ,426 $ 150w280 $ 13 , 304 $ 13 , 936 343 . 700 . 80 Other Garbage Revenue $ 127 $ 26 $ 166 343 . 710 . 10 Residential Recycling $ 264 , 707 $ 303 ,459 $ 229 , 854 $ 240 , 772 Tota I Charges for Services $ 2 , 1301795 $ 1 , 977 , 390 $ 1 , 728 , 435 $ 1 , 810 , 362 361 . 110 . 00 Investment Earn ngs $ 1 , 100 $ 1 ,408 $ 4 , 452 $ 41586 362 . 900 . 00 Misc . Revenue $ 1, 414 $ - $ - Total Misc Revenue $ 11100 $ 24? 822 $ 41452 $ 41586 Total Sanitary Revenue $ 21131 , 895 $ 1 , 980 , 212 $ 1 ,732 ,887 $ 1 , 814 ,948 ip f (f ! f Budget 2014 C1 0 CamastY - -- - _ .. - - - - _- _ - - - s I .i_. - I /. „ F. 1 '.__ ��:_:�_ i.� __ _.._-. - _ . .. .._ .-. _. -_- _ . . _ . , . _.- G�- ice . . frte'°-_.,:J ., +-•-•...,.� _'_ � . 422 Sanitary Fund 2014 Expenditure Budget f 12013i � C Account Description Actual Actual Projection Budget Disposal 422 -00 - 537 - 50047 Public Utility 521 , 989 52904036 512 , 642 575000 Total Disposal 521 , 989 529 , 036 512 ,642 575 ,000 Recycling 422 - 00 - 537 - 600 - 31 Office/Op Supplies 0 0 500 422 - 00 -537 - 600 - 35 Small Tools And Minor Equip 26 , 664 0 25 , 000 Supplies 26, 664 0 0 25 , 500 422 -00 - 537 - 60041 Professional Ser 273 ,665 297 ,761 292 , 161 320 ,000 Total Recycling 3000328 297 ,761 292 , 161 3454, 500 IF ADMIN / GENERAL 422 - 00 - 537 -80041 Reg Sa I a ri es 19 , 686 10 , 877 10 , 993 10 , 993 422 -00 - 537 - 800 - 12 Overtime 78 0 Salaries 19 , 764 10, 877 1. 0 ,993 10 ,993 422 - 00 -537 - 800 - 21 Personnel Benefits 60# 511 3 , 062 3 , 202 3 , 463 422 - 00 - 537 - 800 - 28 OPEB Expense 10 , 175 6 , 080 Benefits 16 , 686 9 , 142 3 , 202 34#463 422 -00 - 537 - 700 - 31 Supplies 174 0 422 - 00 - 537 - 800 - 22 Uniforms /Clothing 11765 0 422 - 00 - 537 - 800 -31 Office And Operating Supplies - 8 53 500 Supplies 1 , 931 53 0 500 422 - 00 - 537 - 700 - 41 Professional Ser 14, 816 81273 4 , 843 422 - 00 - 537 - 80041 Interfund Profess , Serv . 28 , 467 28 , 989 650, 991 93 , 139 422 - 00 - 537 - 700 -42 Communication 250 212 224 422 - 00 - 537 - 800 -42 Communication 3 , 449 3 , 094 2 , 434 31200 422 - 00 - 537 - 80046 Insurance 724262 51447 14 ,050 14 , 500 422 - 00 - 537 - 80048 Repairs & Maintenance 1 39 422 - 00 - 537 - 70049 Miscellaneous 125 0 422 - 00 - 537 -80049 Miscellaneous 8 , 536 8 , 731 10 , 926 71500 Services 62 , 907 54 , 784 980469 118 , 339 -a-_VVVVF. . ..F- , FFFe _. .__'- '?.. . ',: _ J£i �w,aJ.,- _ ,__._._.':>�T2:..�.".".:� -r-.r_�':.,sx�.:�:rum:?:� ..:.::.- ±.��.c:_"a�.r_W.,m'�'X"�;.;f._:�.�, - - --VI VVVF - r- 11409 CityBudgetOf Camas 2014 2011 2012 2013 2014 Account Description Actual Actual Projection Budgit 422 - 00 - 537 - 800 - 53 Extnl Taxes & Oper Assess 90, 320 103 , 684 821p001 95 ,000 422 - 00 - 537 - 700 - 91 Interfund Profess . Serv . 139 ,495 138, 288 Total Administration 331 , 103 316 , 828 194, 664 228 , 295 REFUSE COLLECT 422 - 00 - 537 - 90041 Reg Sa I a ri es 241 , 964 244, 064 243 ,405 257 , 268 422 - 00 - 537 - 900 - 12 Overti me 7 , 819 91135 23 , 023 17 , 000 Salaries 249 , 783 253 , 199 266 ,428 274 , 268 422 -00 - 537 - 900 - 21 Personnel Benefits 125 , 616 129 , 024 130 , 586 138 , 381 422 - 00 - 537 - 900 - 22 Uniforms and Clothing 0 1 , 967 11054 21500 Benefits 125 , 616 1304p990 131 ,640 141 , 181 422 - 00 -537 - 900 - 31 Office And Operati ng Suppl i es 11804 2 , 972 11020 2 , 000 422 - 00 - 537 - 900 - 35 Small Tools And Mi nor Equip 14 , 585 151r090 16 ,961 20 , 000 Supplies 16, 389 18 ,063 17 ,981 22 ,000 422 - 00 - 537 - 900 -45 Intfund Oper . Rentals & Lease 309 , 710 3061* 449 275 , 327 375 , 168 422 - 00 - 537 - 900 - 48 I nterfund Repairs & Ma i nt . 730 0 422 - 00 - 537 - 90049 Miscellaneous 0 32 85 5 , 000 Services 310 ,440 306,481 275 ,412 380 , 168 Total Refuse Collection 702 , 228 7084F732 691 ,460 817 ,617 Total Sanitary Fund 1 , 855 , 649 1 , 852, 358 11690 ,927 11966 ,412 Excess ( Deficiency) of Revenues and Expenditures 276 , 246 127 , 854 41 , 960 ( 151 , 464 ) Estimated Fund Balance at Beginning of Year 906 , 768 630 , 521 758 , 375 8007335 Fund Balance Estimated at End of Year 630 , 521 758 , 375 800 , 335 648 , 871 ta City of Camas Budget i4 2014 Water / Sewer Fund I . Budget overview 2013 Projected $ 11 , $ 95 , 708 Expenditures by function / of the Overall Budget salaries Benefits 2014 Budget $ 22 , 572 , 503 Debt 6 3 Supplies Service 16% pp 4% Change in Budgets 90 % services 2013 FTEs 18 . 32 Intergovt. 2014 FTEs 19 . 32 zg 1W1% "1 11 J f I Capital 5945 II . Purpose Provide for the water-sewer operation of the City for furnishing domestic water and sanitary sewage disposal services to industrial , commercial and residential areas within the City and surrounding areas . III . 2013 Key Accomplishments The staff accomplished the following goals in 2013 : • Approved a five year utility rate structure • Initiated a fire hydrant inspection and repair program in partnership with the Fire Department • Met all water quality requirements • Initiated a TV inspection program of the sewer collection to system to identify possible problem areas • Completed major upgrade to the Wastewater Treatment Plant ( WWTP ) • Completed performance review of the WWTP • Hired new Operator in Charge for the WWTP IV. Level of Service and Budget Impact Budgeted resources are adequate to maintain the current level of service . The budget increase is primarily due to $ 13 million in capital projects for both utilities . The City Council voted to increase rates modestly by $ 4 for bimonthly for water and $ 2 . 74 bimonthly for sewer . V. Goals and New Initiatives The Water-Sewer Fund has among its goals with current resources : • Continue fire hydrant program • Meet water quality standards and compliance requirements • Continue radio read meter conversion • Hire Utility Manager • Continue TV inspection program • Meet or exceed wastewater discharge and compliance requirements • Implementation of anticipated NPDES discharge permit �d:k::._s:L,-_":"" '.r:.�;�*' ".,.�'..�'�""�:✓`:s_ - ----..-r.�.�1___u��.__._._ �_y_s_.�=r.. .r-��--_^'-�-- _._..._ _,.:�.�. --:�.4-r. -wrc �` .��-�- --:es.�.�--' --+>�-. ."Y - . � _.-�.w. . -a- - _ r-» City of Camas Budget 2014 VI . Trends and Future Issues The top issues facing the Water-Sewer Fund include : 0 Developing an asset management strategy • Upward trend in housing and commercial activity • Continue upgrades to SCADA system , including major seasonal operating changes as part of the Jones / Boulder water source development • Additional regulatory pressures • System wide repair and rehab of collection system based on TV results VII . Performance Measurements Not currently available . VIII . organizational Chart Public Works Director SupplyPublic Works Utility Manager Equipment Rental ;I Operattions Plant Water • • . Operator Supervisor - WWTP Operator 5 PTE Engineer 11 - City of Camas Budget 2014 .1 IX Department Operating Budget 424 Water - Sewer Fund 2014 Revenue Budget 2011 20121 Actual Actual Projectioni i . 334 . 031 . 00 State Grant - DOE $ 300 , 000 341 . 700 . 00 Sale of Taxable Merchandise 343 . 420 . 10 Metered Sales - Residential $ 1 , 996 , 751 $ 1 , 826 , 797 $ 11342 , 344 $ 11463 , 155 343 . 420 . 20 Metered Sales - Commercial $ 170 , 495 $ 181 , 090 $ 139 , 694 $ 152 , 267 343 . 420 . 30 Metered Sales - Industrial $ 848 , 340 $ 893 , 378 $ 816 , 549 $ 890 , 038 343 . 420 . 40 Metered Sales - Irrigation $ 185 , 974 $ 195 , 205 $ 124 , 094 $ 135 , 263 343 . 440 . 20 Public Fire Protection Charges $ 4 , 896 $ ( 11843 ) $ - 343 . 440 . 21 Private Fire Protection Charges $ 21 , 479 $ 25 , 186 $ 19 , 003 $ 19 , 003 343 . 440 . 90 Publ i c Author/ Hydra nts $ 10 , 800 $ 12 , 150 $ 840775 $ 94, 565 343 . 450 . 00 Water Hook- up Fees $ 44 , 911 $ 38 , 025 $ 69 , 749 $ 76 , 026 343 . 520 . 10 FI at Sewer - Res i denti a 1 $ 3 , 719 , 801 $ 31522 , 870 $ 21825 , 896 $ 21910 , 673 343 . 520 . 20 Mea s urered Sewer Comm/ Industrial $ 1 , 229 , 762 $ 1 , 299 , 965 $ 1 , 075 , 944 $ 1 , 097 , 463 343 . 520 . 20 Measurered Sewer Ind /Wafertech $ 10* 1690379 $ 1 , 357 , 317 $ 1 , 270 , 006 $ 11295 , 406 343 . 550 . 00 Sewer Hook- up Fees $ 11802 $ 10 , 710 $ 10 , 924 343 . 810 . 00 Turn off Fees by Owner $ 31802 $ 31658 $ 11096 $ 1 , 129 343 . 818 . 00 Penalties $ 136 , 173 $ 146 , 561 $ 162 , 491 $ 167 , 365 346 . 500 . 00 Inspection Fees -Step System $ 91750 $ 7 , 500 $ 7 , 650 $ 7 , 803 Total Charges for Services $ 900552 , 313 $ 91509 , 660 $ 7 , 874 , 000 $ 8 , 236 , 079 361 . 11 . 00 investment Earnings $ 31731 $ 100201 $ 27 , 329 $ 28 , 149 362 . 500 . 00 Space & Facilities Lease $ 25 , 432 $ 25 , 179 $ 22 , 013 $ 22 , 013 362 . 900 . 00 Other Rent and Charges $ 79 , 413 $ 112, 069 $ 99 , 538 $ 99 , 538 363 . 000 . 00 Insurance Prem . & Recovery $ 11820 369 . 100 . 00 Sa I e of Junk or Salvage $ 9 , 413 $ 2, 254 $ 31918 369 . 810 . 00 Cashier Overage & Shortage $ ( 3 ) $ 2 369 . 900 . 00 Other Misc . Revenue $ 5 , 605 $ 233, 944 $ 654 $ 673 Total Misc Revenue $ 125 , 411 $ 374 , 648 $ 153 , 452 $ 150 , 373 397 . 000 . 00 Operating Transfers In $ 485 , 000 $ 2 , 8500000 382 . 800 . 00 I ntergovt. Loan Proceeds $ 560, 595 $ 31500, 000 $ 11 , 000 , 000 Total Water/Sewer Revenue $ 91734, 319 $ 94p884 , 308 $ 12 ,012 , 452 $ 22 , 536 ,452 11 = 113 Ci tY of Camas Budg et 2014 424 Water - Sewer Fund 2014 Expenditure Budget 2011 2012 2013 2014 Description Actual Actual Projection Budget Excise Tax - Billings - Water 424- 00 - 534400 - 53 Extnl Taxes & Oper Assess 160 , 558 171 ,973 146 , 008 160 , 000 . Water Services - _ 424 -00 - 534 - 810 - 11 WTR S . O . S . - Reg Sa I a ri es 450026 43 , 853 45 , 643 492 , 358 424 - 00 -534 -820 - 11 WTR PUMPING - Reg Sa I a ri es 44 , 558 4400514 46 , 471 424 -00 -534 -83041 Reg Salaries 47 , 132 42411N,N00 - 534 - 85041 WTR TRANS/ DI STR - Reg Sa I a ri es 157 , 988 166 , 046 162 , 801 424 -00 -534 -860 - 11 WTR SERVI CES - Reg Sa I a ri es 49 , 687 49 , 014 50 , 567 424 -00 -534 -870 - 11 WTR METERS - Regu I a r Sa 1 a ri es 145 , 388 146 , 011 148 , 022 424 - 00 -534 -81042 Overti me 230 197 0 10 , 000 424 -00 -534 -820 - 12 Overti me 230 197 0 42411NiN00 -534 -830 - 12 Overti me 237 328 0 42411Nit00 -534 -85042 Overtime 61507 9 , 354 71668 424 - 00 -534 -860 - 12 Overti me 990 79 281 424 - 00 -534 -870 - 12 0verti me 2 , 817 1 , 981 1 , 141 Salaries 453 , 658 461 , 576 509 , 726 502 ,358 424 - 00 - 534 - 810 - 21 Personnel Benefits 181793 19 , 224 20 , 091 253 , 310 424 - 00 - 534 - 820 - 21 Personnel Benefits 18 , 787 191456 20 , 348 424 - 00 - 534 -830 -21 Personnel Benefits 20 , 730 424-00 - 534 -850 -21 Personnel Benefits 81 , 820 63 , 542 82 , 307 424-00 - 534 -860 -21 Personnel Benefits 271114 25 , 744 27 , 164 424 - 00 - 534 -870 - 21 Personnel Benefits 68 , 326 69 , 235 73 , 630 Benefits 214, 840 197, 201 244, 270 25369310 424 - 00 -534 - 810 -31 Office And Operating Supplies 21735 27755 11697 424 - 00 -534- 820 - 31 Office And Operating Supplies 12 , 994 12 , 521 5 , 316 424 -00 - 534 -830 -31 Office And Operating Supplies 16 , 350 17 , 803 10 , 361 424 -1k00 - 534 -850 -31 Office And Operating Supplies 20 , 811 18 , 277 25 , 253 424 - 00 -534 -860 - 31 Office And Operating Supplies 7 , 646 27 , 695 17 , 182 424 - 00 - 534 - 870 -31 Office And Operating Supplies 6 , 415 41080 12 , 233 424 - 00 -534 -810 -32 Fuel Consumed 93 378 15 424 -00 -534 - 810 -35 Small Tools And Minor Equip 0 138 0 190 , 000 424 -00 - 534 -820 -35 Small Tools And Mi nor Equip 5 , 752 11624 215 42411NNN00 -534 -830 - 35 Small Tools And Minor Equip 41370 974 41904 424 -00 - 534 - 850 - 35 Small Tools And Minor Equip 3 , 287 3 , 137 10423 424 - 00 -534 -860 -35 Small Tools and Minor Equip 272 11577 69 424 - 00 -534 -870 -35 Small Tools And Minor Equip 68 , 461 79 , 115 78 , 770 424 - 00 - 534 -830 -36 Supplies - Chemicals 79 , 018 74 , 863 67 , 579 85 , 000 Supplies 228 , 203 244,936 225 ,017 275 ,000 1,- City of Camas Budge t 214 2011 2012 2013 2 0 Budget , Account Description Actual Actual Projection 424 - 00 -53481041 Professional Ser 66 , 263 74, 240 14, 202 50 , 000 424 - 00 - 534 - 820 -41 Professional Ser 51204 71722 4 , 343 424 -00 - 534 -830 - 41 Professional Ser 22 , 744 22 , 562 231341 424 - 00 -534 -850 -41 Professional Ser 375 11601 21847 424 -00 -534860 -41 Professional Ser 21361 2 , 742 21146 424 - 00 -534 -870 -41 Professional Services 1 , 380 11141 800 424 -00 - 534 -830 -42 Communication 3 , 001 31460 21868 424 -00 -534 -820 -43 Travel 20 0 72 424 -00 -534 - 810 -44 Advertising 0 41 0 424 -00 - 534 -810 -45 1ntfund 0per . Rentals & Lease 91322 121 71367 121 , 994 424 -00 - 534 - 85045 Intfund Oper . Rentals & Lease 102 , 722 984F746 93 , 309 424 - 00 -534 - 86045 Intfund Oper . Rentals & Lease 262 923 293 424 -00 -534 - 87045 Intfund 0 per . Rentals & Leases 900 900 600 424 - 00 - 534 -83046 Insurance 54 , 031 38 , 688 36 , 295 38 , 000 424 - 00 -534 -81047 Public Utility 21979 36, 232 31494 312 , 000 424 - 00 - 534 -82047 Public Utility 263 , 602 280 , 756 243 , 524 424 - 00 -534 -83047 Public Utility 48 , 603 56 , 926 46 , 680 424 -00 -534 -85047 Public Utility 11139 693 0 424 - 00 -534 -86047 Public Utility 0 0 0 424 -00 -534 -810 -48 Repa i rs & Ma i ntena nce 0 0 0 424 - 00 -534 - 82048 Repa i rs & Ma i ntena nce 23 , 825 52 , 410 81257 424 -00 - 534 -83048 Repa i rs & Ma i ntena nce 21521 895 31190 424 -00 - 534 -85048 I ntfu nd Repa i rs & Ma i nt. 121 , 234 23 , 762 210785 424 -00 - 534 -86048 Repa i rs & Ma i ntena nce 335 21004 325 424 -00 - 534 -87048 Repa i rs & Ma i ntena nce 842 0 2 , 334 424 -00 -534 -810 -49 Miscellaneous 21294 21796 3 , 165 2 , 500 424 - 00 -534 -82049 Miscellaneous 623 0 2 , 510 424 -00 - 534 - 83049 Miscellaneous 3 , 633 11064 1 , 355 424 - 00 - 534 -85049 Miscellaneous 627 715 990 424-00 -534-86049 Miscellaneous 103 0 619 424 -00 - 534 -87049 Miscellaneous 0 0 104 Services 740 ,945 678 , 138 526 ,815 524,494 424 -00 - 534 - 810 -51 lntgovt Profess Services 0 508 31 , 000 424 - 00 -534 - 810 -65 544 Pressure Zone Project 61300 ,000 424 - 00 - 534 -810 - 65 Gregg Res ervoi r 1 ,000 , 000 424 -00 -534 -810 - 65 BNSF Ra 11 roa d Bri dge 150,000 424 - 00 -534 - 810 - 65 Waterline replacement 150 ,000 424 - 00 -534 - 810 - 65 NUGA Waterl i ne I mprovements 70,000 Capital 7 ,670 ,000 Total Water Services 11637 , 647 11582 ,360 1 , 505 , 829 9 , 2561162 ,. ,. ="L=_lal w.Z=z�i� . _ . - _2a===L:zl... - - - " " ' . ... ... . ' ,..._. -..,.. . �- �J�. ..'_'".-,_,^.."...r..' ". :rZ�. �.�. . C1 of Camas Bud et tY g 2014 2011 2012 2013 2014 Account Description Actual Actual Projection Bud ti vp Excise Tax Billings - Sewer 424 - 00 -535 - 100 - 53 Extnl Taxes & Oper Assess 158,763 183 , 785 108 , 105 165 ,000 Sewer Collection 424 - 00 - 535 - 810 - 11 SWR COLLECTION - Reg Salaries 40 , 103 59 , 657 63 , 883 64 , 486 424 - 00 - 535 - 81042 Overtime 3 , 908 3 , 249 3 , 834 4 , 000 Salaries 44,012 62 ,906 67 , 716 68 ,486 424 - 00 - 535 - 810 - 21 Personnel Benefits 15 ,000 21 , 122 23 ,308 20 , 577 424 - 00 - 535 - 810 - 31 Office And Operating Supplies 2 , 949 11769 2 , 213 31500 424 - 00 - 535 - 860 - 31 Operating Supplies 0 256 94 424 - 00 - 535 - 810 - 35 Sma I I Tools And Mi nor Equi p 310 0 130 Supplies 3 , 259 2 ,025 2 ,437 3 ,500 424 - 00 - 535 - 81041 Professional Ser 21118 20 , 301 42 , 242 20 , 000 424 - 00 - 535 - 81042 Communication 0 257 424 - 00 - 535 - 81043 Travel 34 0 424 - 00 - 535 - 810 -45 Intfund Oper . Rentals & Lease 0 321 855 424 - 00 - 535 - 81048 Repa i rs & Ma i ntena nce 115 , 724 96 , 848 166s138 100 , 000 424 - 00 - 535 -86048 Repa i rs & Ma i ntena nce 195 0 424 - 00 -535 - 81049 Miscellaneous 407 126 71992 424 - 00 - 535 - 86049 Miscellaneous 0 200 177 Services 118 ,478 118 ,053 67 ,404 120 ,000 424 - 00 - 535 - 810 -51 I ntgovt Profess Services 0 1 , 882 Total Sewer Collections 180 ,749 205 ,989 160, 866 212 , 563 Sewer Pressure Collection . 424 - 00 - 535 - 81141 SWR PRESSURE CO LL - Reg Sa I a r 121 , 206 111 , 929 122 , 337 74 , 884 424 - 00 -535 - 811 - 12 Overti me 2 , 408 11151 5 , 683 71000 Salaries 123 ,614 113 ,080 128 ,020 81 ,884 424 - 00 - 535 - 811 - 21 Personnel Benefits 56 , 396 59, 835 65 , 606 31 ,630 424 - 00 - 535 -811 - 31 Office And Operating Supplies 19 , 614 27 , 586 35 , 374 40 , 000 424 - 00 - 535 - 811 - 35 Small Tools And Mi nor Equip 195 766 835 424 - 00 - 535 - 811 - 36 Chemicals 296* 539 29 , 096 594 50 , 000 Supplies 490348 57 ,448 36 , 803 90 ,000 Lj Ili _ '� ` ij ri,.-. • ! I ' j, ZC} 1 � Cityof Camas Budget _ � .�- -,^^-�'•• .._..... _ ._....:..n::... ..alr.. :=�..:..-i ' ..r r......_ts.:r.:..t.� ;�.r'L_. .�%: �•,.s_.�i...-.. : ...` ...:: ,6...:s. _ ... s _ .. '::��'::.... nom_ _..r.:.:.:N= ._. _ __ �._'^`_-P=�.?1.i_i, ......cz_✓_�.' `�i�' I=�.." :cY"_`._✓.<::_iru`f. �' .._-'"'i%s 111 2012 20131 Account - • • Actual Actual ProjectionBudget 424 - 00 -535 -81141 Professional Ser 1 , 658 3 , 201 2 , 169 21000 424 -00 - 535 -81142 Communication 13 263 351 424 - 00 -535 - 811 -45 1ntfund Oper . Rentals & Lease 10 , 455 9 , 957 34F228 10 , 860 I 424 -00 -535 - 81148 1 ntfu nd Repa i rs & Ma i nt. 71 , 492 46 , 248 33 , 140 60 , 000 424 - 00 - 535 -81149 Miscellaneous 262 169 335 Services 83 ,879 59 ,838 39 , 222 72 , 860 I Total Sewer Pressure Collection 313 ,237 290 , 202 269 ,652 276, 374 Sewer Pumping 424 - 00 - 535 - 830 - 11 SWR PUMPING - Reg Salaries 182 , 121 194, 799 167 , 752 1221436 424 - 00 - 535 -83042 Overti me 15 , 114 17, 144 14, 526 104, 000 Salaries 197 , 235 211 ,943 182 ,278 132 ,436 424 - 00 - 535 -830 - 21 Personnel Benefits 68 , 271 72 ,407 59 , 372 70,547 f 424 - 00 - 535 -830 -31 Office And Operating Supplies 21088 11176 1 , 027 21000 424 - 00 -535 - 830 -32 Fuel Consumed 187 2 , 593 260 424 -00 - 535 -830 -35 Small Tools And Minor Equip 137 471 Supplies 21413 4,240 11287 2 ,000 f fik R `- 424 -00 -535 -830 -41 Professional Ser 15 ,434 171274 15 , 952 16 , 500 i 424 - 00 -535 -830 -42 Communication 21607 21643 2 , 637 21600 424 -00 - 535 -83045 lntfund Oper . Rentals & Lease 337 336 162 424 - 00 -535 -83047 Public Utility 82 , 697 66 , 175 82 , 586 90 , 000 424 - 00 -535 -83048 Repa i rs & Ma i ntena nce 23 , 824 29 , 096 27 , 454 35 , 000 i 424 -00 -535 -830 -49 Miscellaneous 100 491 Services 124, 999 116 ,015 128 , 791 144, 100 Total Sewer Pumping 392 ,918 404, 606 371 ,729 349 ,083 Sewer Treatment 424 - 00 - 535 -85041 SWR TREATMENT - Reg Salaries 162 , 008 174 , 535 222 , 253 295 , 569 424- 00 - 535 - 85042 Overti me 11 , 684 13 , 482 12 , 098 10 , 000 Salaries 173 , 692 188 , 017 234, 351 305 , 569 424 - 00 - 535 - 850 -21 Personnel Benefits 72 ,446 42 ,219 88 , 686 1246w965 424 - 00 - 535 -850 - 31 Office And Operating Supplies 24 , 494 84, 225 25 , 277 34 , 000 424 - 00 -535 -850 - 32 Fuel Consumed 303 405 267 424 - 00 - 535 -850 - 35 Small Tools And Minor Equip 13 , 797 74F524 13 , 000 424 -00 -535 - 850 - 36 Supplies - Chemicals 497 , 741 367 , 116 357 , 616 400 , 000 Supplies 536 ,335 4594v270 396 , 160 434,000 _.�• ,._ .y._.,..� :_.;._�.�� __.._ � . . .�. --- � _ ..�w�._. _ ��-.sem ..._��.z._-�- _,-- ...,.y_-._.-,,;._ �� ,-_ -•.. 11M117 ¢ CityOf Camas Budget2014 2011 201212014 I AccountDescription Actual Actual Projection Bu • - 424 -00 - 535 -850 -41 Professional Ser 89 , 636 81 , 636 76 , 226 95 , 000 424 - 00 -535 -85042 Communication 11219 2 , 015 21111 21000 424 -00 -535 - 85043 Travel 0 585 401 424 -00 -535 - 85045 Intfund Oper . Rentals & Lease 31 , 476 33 , 369 33 , 244 63 , 903 424 - 00 - 535 -85046 Insurance 66 , 356 59 , 036 119 , 786 120 , 000 424 - 00 -535 - 85047 Public Utility 164, 044 174 , 783 169 , 511 165 , 000 424 - 00 - 535 - 85048 Repairs & Maintenance 26 , 146 32 , 098 42 , 631 140 , 000 424 - 00 - 535 - 85049 Miscellaneous 31 , 542 36, 099 4309201 Services 410 ,419 4196s621 487 ,112 585 ,903 424 - 00 - 535 -850 -51 Intgovt Profess Services 0 1 ,764 Total Sewer Treatment 1 , 192, 892 1 , 110 , 890 11206 ,308 11450,437 Administration 424 - 00 -538 - 100- 11 ADMIN /GEN - Reg Salaries 225 , 751 177 , 315 189 , 451 189 , 416 424 - 00 - 538 - 170 - 11 CUSTOMER SERVICE - Reg Sa I a ri e 61242 0 424 - 00 - 594 - 340 - 11 Regular Salaries 1 , 048 0 424 - 00 - 594 -350 - 11 Regular Salaries 41119 15 , 196 424 -00 -538 - 10042 Overti me 1, 654 681 712 Salaries 238 ,814 193 , 192 190, 164 189 ,416 424 - 00 -538 - 100 - 21 Personnel Benefits 887077 66 , 427 67 , 862 95 , 547 424 - 00 - 538 - 170 - 21 Personnel Benefits 940 0 424 -00 - 594 -340- 21 Benefits 402 0 424 - 00 - 594 - 350 -21 Benefits 1 , 354 7 , 677 424 - 00 -538 - 100 - 28 OPEB Expense 18 , 315 -7 , 503 Benefits 1090088 66,601 67 ,862 95 , 547 424 - 00 -538 - 100 -31 Offi ce And Operati ng Suppi i es 521 604 86 424 - 00 -538 - 170 -31 Offi ce And Operati ng Suppl i es 196 11016 0 424 -00 -538 - 100 -35 Small Tools And Minor Equip 0 541 0 Supplies 717 21161 86 0 424 -00 - 538 - 10041 Interfund Profess . Serv . 495 , 291 4904? 749 4741474 524 , 688 424 -00 -538 - 17041 Interfund Profess . Serv . 19 , 055 28 , 147 54 , 190 275 , 000 424 - 00 - 594 -35041 Professional Services 7 , 350 0 0 424 - 00 -538 - 10042 Communication 18 , 290 16, 955 18 , 312 15 , 000 424 - 00 - 538 - 17042 Communication 550 742 1 , 176 18 , 000 424 - 00 - 53840043 Travel 135 20 42 424 -00 - 53810045 Intfund Oper . Rentals & Lease 83 , 327 73 , 264 77 , 750 21 , 720 424 -00 - 594 -35045 Interfund Oper Rentals 47 0 0 424 - 00 - 538 - 10048 Repa i rs & Ma i ntena nce 138 0 0 424 -00 -538 - 10049 Miscellaneous 19 , 801 13 , 403 20 , 076 6 , 000 424 - 00 - 538 - 17049 Miscellaneous 1564228 15 , 702 22 , 890 Services 659, 211 638 ,983 668 ,910 860,408 C1 of lamas Budget2014 tY ` - -_ --•> -- . ..�_�.._ ..a�.- "-- � = . ,-.4'�.V a,_i .r�'�"aT'�:'.,:.t,.�i�._.c�...�L.z� T -._ . ._ .. _ _.__ _ ._ __ _ . _ . . - - `- -- . _._ _ __ _ _.._ __?^-��-_,�. �.�':�...�u"G_.'=�.-T�. n--sr- =::-.;:r-�'=:G"�; rs.'�f..�- 2011 2012 ! ! lAccount Description d r 0 Actual Actual Projection S • • - 424 - 00 - 538400 -51 Intgov Profess Services 1 , 585 1 ,020 20,000 Total Administration 1 ,0091414 901 ,956 927 ,021 1 , 165 , 371 Debt 424 -00 - 591 -380 -71 Go Bonds Principal 575 , 000 600 , 000 6250000 655 , 000 424 -00 -591 - 380-78 Pri nd pa I - Loa ns 11346 , 519 11312 , 592 11562 , 186 21187 , 713 424 -00 - 592 - 350 - 83 Utility Interest Expense 634 , 029 668 ,402 778 , 005 717 , 300 424 - 00 - 592 - 389 - 82 Interest on I nterfund Debt 9 , 342 0 Debt 2 , 564, 891 2 ,580 ,994 2 ,965 , 191 31560 ,013 Capital 424 -00 - 594 - 340 - 61 Land 13 , 063 0 424 - 00 - 594 -340 -63 Other Improvements 0 0 392 , 500 424 -00 - 594 -340 - 64 Machinery And Equipment 871 56, 937 424 -00 - 594 -340 - 65 Construction Projects 161 , 860 115 , 186 3 , 4051000 51585 , 000 424 -00 - 594 -350 -64 Machinery And Equipment 0 0 424 -00 - 594 -350 - 65 Construction Projects 329 , 894 46 , 144 830 , 000 Capital 505 ,688 218 , 266 4,235 ,000 5 , 977 , 500 Total water - Sewer Fund 8 , 1161755 7 , 6514p021 111895 ,708 22 , 572 , 503 Excess ( Deficiency) of Revenues and Expenditures 11617 , 564 20233 , 287 116 , 744 ( 36 , 051 ) Estimated Fund Balance at Beginning of Year 1 , 7941432 176 , 868 21410 , 155 21526 , 899 Fund Balance Estimated at End of Year 176 , 868 2 , 41011. 55 2 , 526 , 899 21490 , 848 11419 ci of Camas Budget2014JA tY • it r ':• _ 11 °- x. 20 j t Cityof Camas Budget , 1 0 ty Camas F.....::•" ::.L:.c.�"w.,.r..u.<. .,.ur..:.z=.=. ','^3Yr n; a'_.'.."�L �":.ZTif.r' .ssa.�✓,...._.: ....:...s.:m.. .=. .:.-.:..i. .' L.... '�1.3 =�r...':_'L3 '.". n:Y't•=.w r..--, i �j ' F ■ ( 1 i . cf 7 it Bud et �f Sol L•a==-'T. ". ..i'�.�"7_7T.:.... _. u.✓.... .. :.� .._'7'.c_i. , - c :.c..:, • - � ^,.�.w`.:u 'tr>- ��rr ' _�....��u7. ."�--.:«.o-.^. .r' 'r��'". j:7: �i'-+- .._i.:.,R...- .. ,. � ....— ,�.__...`.._ . _ ...<_.— _._. ._. —.� _u ^ _ _ �_ ^ aT"'. �� ..�__..� ..t—.— _ " - �� The City currently has one internal service fund for Equipment Rentals and one pension fund for Firemen 's Pension . Internal The Equipment Rental Fund maintains and replaces all mobile equipment Service Fund for the City other than fire apparatus and emergency rescue ambulance equipment. The rental fund owns, operates, and maintains city repair and And storage shops . Expenditures of the fund are reimbursed by renting the equipment owned by the fund. Pension Fund The Firemen 's Pension Fund provides for medical care and pension payments for the City's regular paid firefighters who were employed prior to January 1, 1971 . Firefighters retired subsequent to that date will be paid from the Law Enforcement Officers and Firefighters Retirement System (LEOFF) administered by the State of Washington . .-�,} ..__,._ . . . �--- • -_.�� ._. . ., .,.--� - - - - - - �-• �-T---sem Ks - ......�., . ,..._ .....`_. ... - � - _t ^._-.._.r .'Pr' " _ - f�^_.a;sc:.:. _» �.:.t ,..___-.__ _._. _—...,__< -_ ....— s - .. �F:.-""�•'" - _.wiva .-:. T..�<.,.;•- ,r�arTTJo;r:T^C� II - 121 ti C1 of Camas Budget201, - tY Equipment Rental Fund I . Budget Overview 2013 Pro iected $ 1 , 057 , 783 Expenditures by function f of the overall Budget 2014 Budget $ 1 , 225 , 783 Capital salaries 25% 21"s Change in Budgets 16 % 2013 FTEs 4 . Benefits 9°5 2014 FTEs 4 . 1 Services1. 14`:a Supplies 3145 II . Purpose Operates and maintains the City ' s equipment rental fleet including vehicle replacement . The Equipment Rental Fund owns , operates, and maintains city repair and storage shops . III . 2 013 Ivey Accomplishments The City accomplished the following goals in 2013 : • Council approved new Equipment Rental Rates to provide for sustainable funding • Replaced a number of vehicles and pieces of equipment to maintain a safe and efficient fleet IV. Level of Service and Budget Impact Budgeted resources are currently adequate to maintain the current level of service . The 2014 Budget provides significant investment in replacement vehicles to upgrade fleet . V. Goals and New Initiatives The Equipment Rental Fund has among its goals with current resources : • Right size the fleet • Research and implement where practical new fuel alternatives • Cost benefit analysis for funding replacements VI . Trends and Future Issues The top issues facing the Equipment Rental Fund are : • Compliance with State regulatory mandates for reduction of petroleum based fuels • Training and facility improvements required to maintain alternative fuel vehicles • Additional regulatory pressures VII . Performance Measurements Not available 11 = 122 Ci tY of Camas Budget 2014 DTIII • Organizational Chart WorksPublic Director Public • Managei • a • - Sanitary Manager Senior Adm . • Mechanics • • • t Li 2 FTEAssistant IX . Department Operating Budget 523 Equipment Rental Fund Revenue 20142011 2012 2013 Actual Actual Projection Budget 523 -00 -339 - 28040 ARRA Dept of Energy Grant $ - $ 39, 964 523 -00 - 348400 - 00 I ntfund Equi p/Veh Rentals $ 1 , 025 , 879 $ 1 , 029 , 713 $ 1 , 026 , 176 $ 1 , 380 ,485 523 - 00 - 348 - 300 - 00 Veh / Equip Repair Chgs $ 530 $ - $ 2 , 757 $ 140000 523 - 00 - 348400 - 00 Int' Fund Space & Faciil . Renta $ 225 , 531 $ 221 , 585 $ 2100, 918 $ 215 , 136 Charges for Services $ 1 , 251 ,941 $ 1 , 251 , 298 $ 1, 239 ,850 $ 1 , 596, 621 523 - 00 - 361410 - 00 Investment Interest $ 21036 $ 2 , 037 $ 41388 $ 41475 523 - 00 - 362400 - 00 Equip & Veh Renta I s - Outside $ - $ - 523 - OQ - 369 - 100 - 00 Sale Of Junk Or Salvage $ - $ - $ 148 523 -00 -369 - 900 - 00 Miscellaneous $ 11300 $ 12 , 553 $ 75 , 561 $ 1 , 500 Miscellaneous $ 31336 $ 14, 591 $ 80 ,096 $ 51975 523 -00 -372 - 000 - 00 Insurance Recoveries $ - $ 41998 $ 199 523 - 00 -395400 - 00 Proceeds From Sales Of Fixed A $ 51 , 854 $ 374, 000 $ 23 , 000 523 -00 - 395 - 400 - 00 Ga i n / Loss Sa I e Of Assets $ ( 35 , 300 ) $ ( 51 , 651 ) Total Equipment Renta I Revenue $ 1 , 271 , 831 $ 1 , 296 , 199 $ 1 , 343 , 145 $ 1 , 602 , 597 --- 110M123 it i: Cityof Camas Budget " 523 Equipment Rental Fund Expenditures 20120141 2012 Account Descriotion • • n i • • MTC of Equipment 523 - 00 - 548 - 650 - 11 MTC OF EQUIP - Reg Salaries 173 , 452 172 , 579 173 , 844 175 , 092 523 - 00 - 548 - 650 - 12 Overtime 0 0 14r000 Salaries 173 ,452 1720s579 173 , 844 176 , 092 523 - 00 - 548 - 650 - 21 Personnel Benefits 63 , 261 80,899 62 ,035 650396 523 - 00 - 548 - 650 -31 Office And Operating Supplies 68 , 869 820* 115 65 , 046 710* 000 523 - 00 - 548 - 650 -32 Fuel Consumed 32 79 36 523 - 00 - 548 - 650Y35 Small Tools And Minor Equip 342 559 135 Supplies 69 , 243 82 ,753 65 , 217 71 ,000 523 - 00 - 548 - 65041 I nterfund Profess . Serv . 11766 11378 874 523 - 00 - 548 - 65045 Operating Rentals And Leases 15 296 523 - 00 - 548 - 65048 Repairs & Maintenance 14 , 392 26 , 239 39 , 741 45 , 000 523 - 00 - 548 - 65049 Miscellaneous 1 , 899 586 531 Services 18 ,072 28 ,499 41 , 147 45,000 Total MTC of Equipment 324,029 364 ,730 342 , 243 357 ,488 Building 523 - 00 - 548 - 68041 BUILDING - Reg Salaries 21202 21978 2 , 558 523 - 00 - 548 - 68042 Overtime 0 150 Salaries 2 , 202 31128 21558 - 523 - 00 - 548 - 680 - 21 Personnel Benefits 868 11198 14F135 523 - 00 - 548 - 680 -31 Off 1 ce And Operati ng Suppl i es 10 , 634 91671 15 , 891 15 , 000 523 - 00 - 548 - 680 - 32 Fuel Consumed 81038 26 523 - 00 - 548 - 680 -35 Small Tools And Minor Equip 80 147 Supplies 18 , 753 9 , 844 15 , 891 15 , 000 523 - 00 - 548 - 68041 Interfund Profess . Serv , 34, 170 260105 12 , 028 12 , 500 523 - 00 - 548 - 68042 Communication 3 , 751 31738 3 , 432 523 - 00 - 548 - 68045 Operating Rentals And Leases 5 , 707 6 , 505 7 , 201 61500 1. 11 ® 24 J Cluty of Camas Budge t 2014 2011 2012 ! 2014 Account • in Actual Actual ProjectionBudget flat 523 - 00 - 548 - 68046 Insurance 9 , 383 9 , 380 51914 61500 523 - 00 - 548 - 68047 Public Utility 25 , 974 25 , 448 21 , 080 27 , 000 523 - 00 - 548 - 68048 Repa i rs & Ma i ntena nce 51159 61896 741160 523 - 00 - 548 - 68049 Miscellaneous 181 224 409 Services 84, 325 78 , 295 57 ,225 52 , 500 Total Building 106 , 148 92 ,465 76 ,808 67, 500 Gas 523 - 00 - 548 - 681 - 31 GAS - Office/Operati ng Suppl i e 1 , 004 3 , 523 10, 832 2 ,000 523 - 00 - 548 - 681 - 32 Fuel Consumed 149 , 314 157 , 344 146 , 287 150 , 000 Total Gas 150 , 318 160,867 148 , 119 152,000 Diesel 523 - 00 - 548 - 682 -31 DIESEL - Office/Operating Supp 0 0 458 523 - 00 - 548 - 682 - 32 Fuel Consumed 96 , 698 101 , 042 84 , 854 95 , 000 Total Diesel 96 , 698 1010s042 85 , 312 95 , 000 Lube 523 - 00 - 548 - 683 - 31 LUBE OI L - Office/Operating Su 81283 61050 51673 91000 523 - 00 - 548 - 68341 Professional Services 233 371 Total Lube 81516 60, 421 5 , 673 91000 Tires 523 - 00 - 548 - 684 - 31 TIRES - Office/ Operating Suppl 21 , 544 19 ,986 21 , 804 28 ,000 523 - 00 - 548 - 684 - 48 Repair and Maintenance 1 , 328 41826 201402 4 , 200 523 - 00 - 548 - 68449 Miscellaneous 354 327 650 Services 11682 51153 3 ,052 41200 Total Tires 23 ,226 25 , 139 24 , 856 32 , 200 523 - 00 - 548 - 685 - 31 BATTERY - Office / Operating Sup 26,387 21045 1 , 632 2 , 500 523 - 00 - 548 - 686 -46 Insurance 12 ,052 12 , 149 80394 9 ,000 SZ?=:�.c=r_:c'S-ia��.J...._...,:�G,r"''�":".-:t:%^• • -G_..r ....�%4Z. �".._'*' - _....:_*..- r.....>1 : L2 �:s"". . Z"^'....` 7"_,+:.-1 11425 CityBudgeof Camas t 2014 2011 2012 2013 2014 Account Descriptio Actual Actual Projection Budget Administration 523 - 00 - 548 - 690 - 11 ADMIN/ GEN - Reg Salaries 65 , 493 69 , 078 62 , 412 79 , 209 523 - 00 - 548 - 689 - 11 SHOP - Regular Salaries 12, 325 12 , 758 13 , 491 71380 523 -00 - 548 - 690 - 12 Overtime 36 142 156 Salaries 77 , 854 8100978 76 , 060 86 , 589 523 -00 - 548 - 690 - 21 Personnel Benefits 39 , 165 35 , 601 36 , 836 40 , 554 523 - 00 - 548 - 689 - 21 Personnel Benefits 41501 41852 5 , 115 2 , 142 523 - 00 - 548 - 690 - 28 OPEB Expense - 200035 21027 Benefits 41 , 631 42 ,480 41 , 951 42 , 696 523 - 00 - 548 - 690 - 31 Office And Operating Supplies 0 211 523 - 00 -548 - 689 - 31 SHOP - Office & Operating Supp 763 21760 3 , 663 31500 523 -00 - 548 - 689 - 35 Small Tools And Minor Equip 114 97 393 21000 Supplies 877 3 ,068 41056 5 ,500 523 - 00 - 548 - 69041 Interfund Professional Service 84209 91062 491325 57, 434 523 - 00 - 548 - 68941 Professional Ser 0 11574 523 -00 - 548 - 69042 Communication 1 , 377 11384 11264 1 , 400 523 - 00 - 548 - 69043 Travel 0 9 15 11000 523 - 00 - 548 - 68948 Repa i rs & Ma i ntena nce 0 0 2 , 000 523 -00 - 548 - 69049 Miscellaneous 816 834 672 4 , 000 523 -00 - 548 - 68949 Miscellaneous 1 , 931 1 , 889 10* 320 Services 12,334 14,751 52 , 596 65,834 Total Administration 132 ,696 142,277 174,662 2004*619 Debt 523 - 00 - 591480 - 78 Principal Payments 59 , 470 0 523 - 00 - 592480 - 83 Interest Payments 1 ,553 0 Debt 61,024 0 0 - Capital 523 -00 - 594480 - 62 Buildings & Structures 0 91994 523 - 00 - 594480 - 63 Other Improvements 0 40 ,440 523 - 00 - 594480- 64 Ma chi nery And Equipment 2954f801 4851027 190 , 085 3000000 Capital 295 , 801 535 , 461 190 , 085 300 , 000 Total Equipment Rental Exp . 1 , 212 ,894 11442 , 595 1 ,057 ,783 1, 225 , 307 Excess ( Deficiency) of Revenues and Expenditures 58 , 937 ( 146 , 396 ) 285 , 362 3770290 Estimated Fund Balance at Beginning of Year 16248 , 788 1 , 189 , 852 1 , 043 , 455 11328 , 817 Fund Balance Estimated at End of Year 1 , 189 , 852 110431* 455 14r328 , 817 1 , 7061107 11 = 126 ! V'. fj 2014 Cityof Camas Budget Firemen � s Pension Fund The Firemen ' s Pension Fund provides for medical care and pension payments for the City ' s regular paid firefighters who were employed prior to January 1 , 1971 . Firefighters retired subsequent to that date will be paid from the Law Enforcement Officers and Firefighters Retirement System ( LEOFF ) administered by the State of Washington . Retired firefighter pensions are increased by an amount equal to the change in the Seattle Consumer Price Index January through December each year . There is currently one retired fire marshal and two firefighters receiving subsidy payments to their state pension . This pension is fully funded . 611 Firemen ' s Pension 2014 Revenue Budget 2011 2012 2013r ProjectionActual Actual + • - 611 . 00 . 361 . 110 . 00 Investment Interest $ 23 , 022 $ 17 , 215 $ 16 , 930 $ 17 , 438 611 . 00 . 369 . 700 . 00 Employer Contributions $ 34 , 521 $ 32 , 866 $ 38 , 286 $ 39 , 073 Total Firemen ' s Pension Revenues $ 57 ,543 $ 50,082 $ 55 , 217 $ 56, 511 i 611 Firemen ' s Pension 2014 Expenditure Budget 2011 2012 2013 2014 Account Description Actual , • Projectl on Budget I 611 . 00 . 522 . 200 . 29 Pension and Disability 17 , 361 150380 20 , 314 25 , 000 Benefits 17 , 361 15 , 380 20 , 314 25 ,000 Total Firemen ' s Pension Fund 17 ,361 15 , 380 20, 314 25 ,000 Excess ( Deficiency) of Revenues and Expenditures 40 , 182 341702 34 , 903 31 , 511 Estimated Fund Balance at Beginning of Year 2 ,430 , 511 2147000993 24p5051695 2 , 5406, 598 Fund Balance Estimated at End of Year 2 , 470 , 993 20o505 , 695 20* 5400* 598 2 , 5726l109 - :_ _ . _ _ ;.11427 7 City of Camas Budget .12014 r 11428 i i i ■ r i t C1 ty Of Camas Bud 9 et �""'• K., ^.". "Z+. Ut:T'.alclw :7 -X270:�'.£".L4�".+,.:6SSZ��T.r7.i.:' - . ._ ' .—,-. _ . :. _ _ y`,Fit.ZSE=r7�; .?,a:�"..aST''TSh-7ufi3:K�F?3:7.''�'M`!' '-^ : �,v..t;�:F.ScJ.x"s'�L'7...t'�..�-�"s.'ti:L,_:.� �=a"...-�: .:��_=aa. !".. •. '�".�u .-�_=�_,�_.....: .,r,:..� •"".<_?rte. - ...-.. . _:...�1_J This section explains how the City of Camas is organized and operates . It contains a list of City officials , Boards and Commissions , the form of government and basic background . This section of the 2014 Budget has a number of statistical tables as well as the Budget Ordinances , Glossary of III . Supplemental Budget Terms, and the City' s Financial Policies , This background information Information provides the context in which the 2014 Budget was derived . i i r i .. x+".9. Y .. '^.Tv .. . .,: +'Y.^✓" ..: ., /eY , :. . .^ ., n.. . - .s++zw ,mava+u .r. . ... . 3"'v> . . w`o 3` /Y"" v. I-v2'*"" .> . e'vT'P" z... .. . . 'T"-4=' .. c .. _ . ; '^'^ c, ..+',.r.T".✓."+C -,...:. .s„ T M' '+ .. Y" 2014 City of Camas Bud 9 S I Form of Government ect ' on 1 Form of Government and Organization The City of Camas was incorporated on lune 2 , 1906 and operates under the laws of the State of Washington applicable to a Non - Charter Code City with aMayor- Council form of government . The Mayor and City Administrator manage the City . The City Council is presided over by the Mayor who is elected every four years . Council members are elected by the citizens of the City by ward and serve four-year terms as part-time elected officials acting in a legislative capacity . The Council holds regular meetings twice a month and special meetings as needed . All ided by lave and agenda i meetings are open to the public as provtenns are prepared in advance . The City Administrator is appointed by the Mayor and approved by a majority of the City Council . This official heads the administrative branch of city government and directs all city operations , projects and programs . Elected Officials Tern. Expires Scott Higgins, Mayor December 31 , 2015 Tim Hazen , Council Member Ward 1 December 31 , 2015 Melissa Smith , Council Member Huard 1 December 31 , 2017 Linda Dietzrnan , Council Member Ward 2 December 31 , 2015 Steve Hogan , Council Member Ward 2 December 31 , 2017 Greg Anderson , Council Member Ward 3 December 31 , 2015 Shannon Turk, Council Member Ward 3 December 31 , 2017 Don Chaney, Council Member At Large December 31 , 2015 City Staff Pete Capell , City Administrator Cathy Huber Nickerson , Finance Director Jennifer Gorsuch , Administrative Services Director Mitch Lackey, Police Chief Phil Bourquin , Community Development Director Eric Levison , Public Works Director Nick Sinhart, Fire Chief David Zavortink, Li brary Director 2014 City of Camas Budget City of Camas Mission Statement The City of Camas commits to preserving its heritage , sustaining and enhancing a high quality of life for all its citizens and developing the community to meet the challenges of the future . We take pride in preserving a healthful environment whille promoting economic growth . We encourage citizens to participate in government and community, assisting the City in its efforts to r ® vide quality services consistent with their desires and needs . Boards , Commissions and Committees Library Trustee Board Park and Recreation Boar Planning Commission Design Review Committee Finance Committee Lodging Tax Advisory Committee Board of Ad j ustent Civil Service Board Citv �of Camas Bud 2014 e_ _ t City of Camas Organization Chart Citizens Mayor 1 1 % . 1 1�'N� City Administrator City Attorney Administrative Parks And • ' • Public • DevelopmentServices • • ecr City Clerk • iildi j r • Code Cat EPublic Records arks Cemetery ceiv1 • • ency AiRe able i • • rcemen _ . . _ U,. .. . . . � . . .. . ,.. : . _. . . -:. �' .. Circulation BUdget Inspections • entals Ct� ntral Services , Resources . Informationsk • Crime Equipment • Prevention • Recreation Systems 1.2service revention � tRental r L Risk i Finance and Plan Reviews Suppression ' • Investigation AccountingRA Management Protective Inspections ' • • • ( Building Purchasing ACCOUntS I • ds Stormwatei 1 Payable Treasury and i Debt t 1 4 1} l 1 i 3 111 - 3 1 t I] Ci tY of Camas Budget � �2014� City of Camas Employee Positions 2010 2011 2012 2013 2014 Position Department Actual Actual Actual Actual Budget Executive ! 10 1 10 City Admi nistrator Executive 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Executive Assistant Exec . /Adm . Srv . / HR 1 . 0 1 . 0 1 . 0 1. 0 0. 5 ; Administrative Services * 50 (f ! 4 . 0 4 . 0 Administrative Services Director * Adm Srv . / HR 1 . 0 1 . 0 1. 0 1. 0 1 . 0 Executive Assistant Exec . /Adm . Srv . / HR 0 . 6 Receptionist Administrative Services 1 . 0 Information Services Manager Information Services Div . 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Information Systems Analyst Information Services Div . 1 . 0 1 . 0 1. 0 1 . 0 1 . 0 Info . Services Technician Information Services Div . 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 GISCoordinator Information Services Div . 1 . 0 1 . 0 0 . 0 i - . 0 708 768 708 9001 Finance Director Finance 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Accounting Manager Finance 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Accountant Finance 1 . 0 1 . 0 Accounting Assistant Finance 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Financial Assistants Finance 4 . 0 4. 8 4. 8 4. 8 5 . 0 � Police 31 & 4 31 * 4 31e5 31a5 31s5 Police Chief Police 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Police Captain Police 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Patrol Sergeant Police 4. 0 4 . 0 4 . 0 4. 0 4 . 0 Detective Sergeant Police 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Administrative Sergeant Police 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Patrol Officers Police 14 . .0 14 . 0 14 . 0 15 . 0 15 . 0 Detectives Police 2 . 0 2 . 0 2 . 0 2 . 0 2 . 0 School Resource Officer Police 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Code Enforcement Officer Police 1 . 0 1 . 0 1. 0 1, 0 1 . 0 Court Security Officer Police 0 . 5 0 . 5 0 . 6 0. 6 0 . 6 Offender Work Crew Leader Police 1 . 2 1 . 2 1 . 2 1. 2 1 . 2 Social Services Specialist Police 1 . 0 1 . 0 1 . 0 Senior Adm . Support Assistant Police 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Admistrative Support Assistant II Police 1 . 7 1 . 7 1. 7 1 . 7 1 . 7 ' Consolidated Fire / EMS 45w5 41aO 41eO 44* 0 41v0 ' Fire Chief Fi re / EMS 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Sr . Adm . Support Assistant Fire / EMS 2 . 0 1 . 0 1. 0 1 . 0 1 . 0 Division Chief Fire / EMS 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Battalion Chief Fire / EMS 3 . 0 3 . 0 3 . 0 3 . 0 3 . 0 Fire Captain Fire 7 . 0 7 . 0 7. 0 7. 0 7. 0 Firefighter/ Paramedics Fire / EMS 21 . 2 18 . 0 18 . 0 20 . 0 18 . 0 Firefighter Fire 9 . 3 9 . 0 9. 0 10. 0 9 . 0 Deputy Fire Marshal Fire 1 . 0 1 . 0 1. 0 1 . 0 1 . 0 - 4 C1 ofCamas Bud � et tY ' ' 2014 2010 2011 2012 2013 2014 Position Department Actual Actual Actual Actual Budget • 1 • 1438 14* 78 '1 Library Director Library 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Assistant Library Director Library 1 . 0 1 . 0 1 . 0 2 . 0 1 . 0 Library Circulation Services Specialist Library 1 . 0 1 . 0 Senior Associate Library 0 . 8 0 . 8 0. 8 Library Associate Library 4 . 0 4 . 0 3 . 0 6 . 0 6 . 0 Admistrative Support Assistant 11 Library 0 . 8 0 . 8 0. 8 1 . 0 1 . 0 Assistant Library 3 , 0 3 . 0 3 . 0 Youth Services Librarian Library 1 . 0 1 . 0 1 . 0 1. 0 1 . 0 Pages Library 3 . 5 3 . 5 3 . 5 3 . 5 3 . 5 Substitutes Library 0 . 3 0. 3 0 . 3 0 . 3 CommunitV Development • & 8 18w8 19a8 Community Development Director Adm / Eng . / Plan . / Bldg . 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Administrative Assistant Comm . Develop . Adm . 1 . 2 1 . 0 1 . 0 1 . 0 1 . 0 Senior Administrative Support Assistant Comm . Develop . Adm . 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Administrative Support Assistant II Comm . Develop . Adm . 2 . 0 2 . 0 2 . 0 1 . 0 1 . 0 Engineering Manager Engineering 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Project Manager Engineering 1 . 0 1 . 0 1 . 0 2 . 0 2 . 0 Engineer 111 Engineering 2 . 0 2 . 0 2 . 0 1 . 0 1 . 0 Engineer I Engineering 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Senior Engineering Technician Engineering 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Engineering Technician Engineering 2 . 0 2 . 0 2 . 0 2 . 0 2 . 0 Planning Manager Planning 1 . 0 Senior Planner Planning 1 . 0 1 . 0 Planner 11 Planning 1 . 0 1 . 0 1 . 0 Planner I Planning 1 . 0 0 . 8 0. 8 0. 8 0 . 8 Permit Technician Planning 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Building Official Building 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Plans Examiner Building 1 . 0 1 . 0 1 . 0 1 . 0 Building Inspector 11 Building 1 . 0 Building Inspector 1 Building 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Senior Permit Technician Building 1 . 0 1 . 0 1. 0 1 . 0 1 . 0 WorksPublIc Public Works Director Public Works 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Facility Operations Specialist Central Sry/Streets 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Public Works Operations Manager Streets / Cem/Storm / ER & R/ Parks 1 . 0 Public Works Supervisor Streets / Cem /Storm / ER & R/ Parks 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Lead Maintenance Worker Streets /Water/Sewer/ Parks 3 . 0 3 . 0 3 . 0 3 . 0 3 . 0 Senior Maintenance Worker Stre ets /Ce m /Sto rm / P arks 4. 0 3 . 5 4. 0 4. 0 4 . 0 Maintenance Worker 11 Streets /Storm / Parks 4. 0 4 . 0 4. 0 4. 0 4 . 0 Maintenance Worker I Streets/Storm / Parks 3 . 0 3 . 0 3 . 0 3 . 0 3 . 0 Chief Sanitation Worker Sanitary 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Sanitation Worker 11 Sanitary 3 . 0 3 . 0 3 . 0 3 . 0 3 . 0 f ! f - 5 :rl City of Camas Budget 2014 2010 2011 2012 2013 2014 Position Department Actual Actual Actual Actual Budget Utility Manager Water/Sewer 1 . 0 Operations Supervisor Water/ Sewer 2 . 0 2 . 0 2 . 0 2 . 0 2 . 0 Water Supply Operator Water/Sewer 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Sewer Maintenance Worker Water/Sewer 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Senior Utility Maintenance Worker Water/Sewer 2 . 0 2 . 0 2 . 0 2 . 0 2 . 0 Waste WaterTreatment Operator Water/Sewer 4 . 5 5 . 0 5 . 0 5 . 0 5 . 0 Engineer II Water/Sewer 1 . 0 1 . 0 1 . 0 Engineer I Sewer 1 . 0 1 . 0 Utility Maintenance Worker li Water/Sewer 1 . 0 1 . 0 3 . 0 3 . 0 3 . 0 Utility Maintenance Worker I Water/Sewer 4 . 0 4. 0 2 . 0 2 . 0 2 . 0 Chief Mechanic Equipment Rental 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Mechanics Equipment Rental 2. 0 2 . 0 2 . 0 2 . 0 2 . 0 Senior Administrative Support Assistant Public Works 1. 0 1 . 0 1 . 0 1 . 0 1 . 0 Seasonal Help Public Works 4. 0 3 . 6 3. 5 3 . 6 2 . 6 Parks • Recreation Parks and Recreation Manager Parks and Recreation 1 . 0 1 . 0 1. 0 1 . 0 1 . 0 Recreation Coordinator Parks and Recreation 2 . 3 2 . 4 2 . 4 2 . 1 2 . 1 Program Aides Parks and Recreation 1 . 2 1 . 2 1 . 2 0 . 5 0 . 5 Administrative Support Assistant II Parks and Recreation 1 . 0 1 . 0 1 . 0 1 . 0 1 . 0 Seasonal Help Parks and Recreation 5 . 3 2 . 6 2 . 6 2 . 8 2 . 8 Total • • yees --i 18497 1753 174al 175a9 • i Note : * Administrative Services Department is new in 2014, Human Resources and Information Services were separate departments 111 - 6 City0f Camas Bud et , 2014_ _ _ _ .Z �'r—�.t...w. - _ — . __—..___ -.z:-_tel_. ..-.. .___::�.__��:___ _�. _rte sn.�...... ...._ �'_ . _ . ____..,.._..__ .�:'£,.".mss._ __. —_ _. _-_ .. __ --.._..�j}-.., —_ .. �....��._..�_........__._. _ _ '_.__ _ — _ ___s -^:..' .L ^r.."z7--s , ecion Z -- Geography W � � � n �� Camas , WA +� �- owe 10 ELIZ tole, ., 00 x J 3 It e% reel edI W 1 or `` x. 1 le off go, It low . la r. . le re I ell ge It eme— le INA age # ! It I ftgi lee 'e r 1,0I - } .tIg { _ r 'of 07 IV Jell r . AIR ma le " . , Alt _ di a _ •. ' r.- y eoL VOW ,�~• } .✓�+ 'r ' ..� - 'he,ek, `may ., ♦�jy ,, le too* r ern Camas located in southern Clark County, Washington which is the State ' s southernmost county and borders the states of Washington and Oregon . The City is located 20 miles east of the City of Portland , Oregon , 13 miles from Portland International Airport , the major air transportation hub of the area , and 15 miles from the City of Vancouver, which serves as the County seat . Camas is a fast growing city surrounded by country landscapes and located on the shores of the Columbia River . Olympia is 2 hours away and Seattle is about a 3 - hour drive . Camas is located alongside State Highway 14 with easy connections to I - 84 , k5 and I - 205 . Camas residents can drive to ocean beaches in 1 % to 2 hours and to boating, sailing , fishing, hiking , hunting , golfing , swimming and windsurfing in 30 minutes to 1 hour, and skiing in 1 Y2 hours . Mt . Hood , Mt . St . Helens , Mt . Adams and the Columbia River Gorge are within an hour drive . At the west end of downtown Camas is a large Georgia - Pacific paper mill from which the high school teams get their name "the Papermakers " . Historically the city has been a mill town but in recent years several high - tech and professional companies in Hewlett - Packard , Sharp Microelectronics , Linear Technology, WaferTech , Underwriters Laboratories and Fisher Investments have moved to the City . The east side of town borders the City of Washougal , Washington with the west side of town bordered by Vancouver, Washington . Camas lies along the Washington shore of the Columbia River and has Lacamas Lake to the north . Camas has an average rainfall of 45 inches and the winters are mild to moderate . The average summer temperatures are around 820 and winters average 34 ° with an altitude of about 376 feet above sea level , _ _. _ � , -:_ . _ �._ _ le, _ � le-Ill - - - 1 1 S 7 Ci of Camas Budget 2 + 14 tYj _ _ i+:T;p fDSlf ' t aa: 4.7J .14 — - - - I - - I _ _ . _ - - - - aa.:�w.ten „�r rY lo. +ar c j• � � { - - � , ; , v r•yi ,. r. r.ct_razC spew - - _ res cv; osrr_ r w Fd J'V)f✓3l :+q' d_7TL,l:ylt5 ' , ' C•► 7 Y'. L] Hi „x 1 ,7J._la.a : _ - - ( , _ i ' ;_ ' 1 y . , t . .. --" b3•'. C>•LwtM �^/ - i I - Ila . ice ..• — z._L � .. _ � _� .. '_— ' �_' .._ - . 1� 1• — _—; __ , 1 i . .. . . . _. _ . •; _— ' . - -. ; ON ' rr�^ ' - sak � — - � Comprehensive Pian11 RINI _ DesignsUanI I P — - - - Scg'•� KarrsY . HSh <. { — I S�gfe Farray_Uedvm i s ; - - - — f dam Low No I I If _ _ JIM , - 0-0 O011- Ol- ' r ., OlI 4 off 0 ft - Ol --z_ . tomato aw _ I a P fOJO i , - -- - - - � . I - j --- kadift ! 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' , / _ IF all If I NO .sem 1 "_ - .:I � ' 0&1� ., .5 \' i aw i _ ' , S�' 'its 4l t saw l.Y 4110 e POOLt r �yIs, l .� Y 4 Al allfto IN I . t • • NO ol- INS _ Hca -, .. 1 I �~ i Moe ! all I a ,� LIN 1 inch = 1 ,400 feetall ator' CITY OF CAMAS �Yr� - � ^ COMPREHENSIVE PLAN c.7YcuR:t nA� (Adopted My 6, 2010 By Ordinance # 21$92 III - 8 i f Ca as m ' 2014 C o Bud et l ii �.7 Section - Community Profile Population Assessed Valuation ( 2014) $ 2 , 742 , 501 , 293 2013 20 , 320 Washington State Office of Financial Management Police Services Sworn personnel 26 Area in Square Miles 13 . 5 miles Non - sworn personnel 7 Patrol units 8 Number of service calls 2012 9 , 619 Parks & Community Centers Number of Parks 14 Fire Services and EMS Acreage of Parks, Open Space 11650 Recreation & Community Centers 3 Stations 3 Baseball / softball diamond fields 7 Uniformed personnel 52 Soccer/ multi - sport fields g Volunteer personnel 24 Trails 24 miles Number of emergency responses 2012 4, 873 Outdoor Swimming Pool 1 Skate Park 1 Schools Boat Launches 3 Elementary 6 Middle 2 Land Use % High 2 Residential 55 % Commercial 8 % New Construction Activity Industrial 29 °x° Total Value ( 2013 ) $ 34, 902 , 038 Airpark 0 % Parks and Open Space 8 % City Streets Housin Data Number of street lights 3 , 077 g Total Housing Unit ( 2013 est, ) 7 , 400 Miles of streets 101 . 93 Median Home Price ( 2013 ) $ 332 , 900 Median Household Income ( 2013 ) $ 60 , 187 Median Monthly Rental ( 2012 ) $ 1 , 195 Single 19 % T Widowed ■ Homes with kids 4% L Homes without kids Married 67 � �1 Divorced 1Q/ "`: ..r..ti..—.:^:`. :...'"T ":.". 3".:T;-...c""•...5;'•.."'Yu..'.....Fx�_. >...:.s':—.,._ .. .Ci':gT!'=._ ...T.: . _.. ..r.-.n..,.... .'i......._"'_Z.R'."'"= L_=r, :__ .,,..-.:1J2�f"-:7-yt".uT.W :<.i:e'rz' _"'a.'='�. ^�• ,�.^,,,r. .,... ti—�.?.,"�'.. . . j1 t 2014City of Camas Budge _ Section 4 - Demographics and Economics 2010 Census Demographics Economic Data Gender Business in Camas Male 9 , 601 49 . 6 % Total Number 523 Female 9 , 754 50 . 4 % Total Employed 61094 Age Total Number of Businesses by CategoLy Under 10 Years 31145 16 . 2 % Retail Trade 906 10 - 19 Years 3 , 319 17 . 1 % Manufacturing 1 , 963 20 - 39 Years 4, 247 21 . 9 % Services 2 , 316 40 - S9 Years 51987 31 . 0 % Finance, insurance, real estate 168 60 - 79 Years 2 , 288 11 . 8 % All other 741 Over 80 Years 369 1 . 9 % Median 36 . 9 Age Major Employers g Geor ' a Pacific 1250 Race Wafertech 900 Camas School District 742 White 87 . 4 % Fisher Investments 445 Asian & Pacific Isl . 6 . 2 % Linear Technology 280 Hispanic 4 . 1 % African American 1 . 7 % American Indian 0 . 6 %o Employment Total Labor Force 9 , 111 Total Employed 8 , 657 Income Total Unemployed 428 Per Capita $ 34, 808 Unemployment Rate 4 . 7 % Median Household $ 77 , 967 Home Sales in Camas , WA � $ 0 - $ 10 , 000 2 . 7 % _ . . ._ d - r .. - — - - - - - - -- _ - - - _ c , $ 10 , 000 - $ 20 , 000 230 % $ 20 , 000430 , 000 5 . 2 % I / $ 30 , 000 - $ 40 , 000 6 . 7 % --- - - -- A - $ 40 , 000 - $ 50 , 000 10 . 7 % too - - - - - -- to �2 . � Hoot, $ 50 , 000475 , 000 19 . 5 % µ — _ _ _. e } 50,0r' $ 75 , 0004100 , 000 17 . 6 % 1 . - _ " qft$ 10010004150 ) 000 21 . 0 % _ J ' CM , j $ 15010004200 , 000 9 . 0 % - - - . = - $ 200, 000 > 8 . 8 °io � _ _ _ _ T_ __ _ -- __:� - -- _ AME A3 AW F . . 2C3 : � r2 � 3L4 : 7 t:23 1: � 1 C2 CK . t 43 :- C1 02G' 3 2003 2009 2010 2011 2012 2013 e • Top 5 Principal Tax Payers 20132014 % of Total Tax Payer Assessed Value Fort James Camas LLC 6 . 55 % Wafertech LLC 4. 81 % Linear Technology Corporation 1 . 27 % Fisher Creek Campus LLC 1 , 24 % BodyCote IMT Inc. 1 . 05 % 14. 92 % I11 - 1 (J . .. : . . . mss^' . . - .: r kr: . _. .. . ... ,. . . ,. . +-D'.*,-'%^r9T^a+'t`.. ^ . ✓ . ,z ". m % 9 " -n, ,-' r_ n ? "5 ` '.. .. . . , .... n.✓x, >T' zu-. ..� ,i.' 'A.. t. '�s'. xry :w��." .r-G�.!4 �'`, ✓u. �uau.^"ntma:.u:v,wllGC.L 1i " r�l'F't6. s�' _.... . <: afi�^^�X .:..-cC ,. ^ .rvu- ,; . . �... ...awc.��Yf�.:.. n�. ..' .. u^T �.'. ' '..a..�- .. 3� .. .i!n..r , a'u' .,c " �r k ' �u x✓xi�i'. "rr. : "S.v% t 2014 City of Camas Budge Section S Budget Adoption Ordinances r ORDINANCE NO. AN ORDINANCE adapting the budget for the City of Carnas, Washington , for the fiscal year beginning January 1, 2014 WHEREAS, the Mayor of the City of Carnas , Washington completed and placed on file with the City Clerk a proposed budget and estimate of the arnount of moneys required to meet the public expenses, bond retirement and interest, reserve funds and expenses of government of said City for the fiscal year beginning January 1, 2014, and a notice was published that the Council of said City would meet on the 2na day of December, 2013 at the lour of 7 .*00pm, in the Council Chambers in the City Hall of said City for the purposes of considering the budget for the fiscal year 2014 and giving taxpayers within the limits of said city an opportunity to be heard upon said budget; and, WHEREAS, the said City Council has met and considered the matter of the budget for the fiscal year 2014 , and , WHEREAS, the said proposed budget does not exceed the lawful limit of taxation allowed by law to be levied on the property within the City of Camas for the purposes set forth in said budget, and the estimated expenditures set forth in said budget being all necessary to carry on the government of the said City for said year and being sufficient to meet the various needs of said city during said period ; and, NOW THEREFORE, THE CETT COUNCIL OF THE CITY CAMAS DO ORDAIN AS FOLLOWS , SECTION 1 The 2014 budget of the City of Camas, Washington for the fiscal year beginning January 1 , 2014 is adapted at the fund level In its final form and content as set forth in the document dated November 18j 2015 entitled City of Camas 2014 Budget, three copies of which are on file in the Office of the Clerk . ( Exhibit A ) SECTION Z The total estimated revenues and appropriations for each fund for ' he City ofs Camas and the aggregated total for all funds are as follows : City of Camas Budget - 2014 SUMMARY OF ET13 ATE ES, APPROPRIATIONS USE OF FUND 8ALANCE) ;' Fund # Fund Revenues Appropriation Changelin Fund Balance { Use o 001 General $ 17111. 4,401 $ 18, 0124, 236 ( $ 909, 835 ) 112 City Streets $ 2, 3. 68, 128 $2 , 402 , 986 x $ 234, 858 } 115 Emergency Rescue $ 3 , 182 , 995 $ 313 7141890 $ 13 , 148 129 Lodging Tac Fend $ 5 , 937 $5,000 $937 125 Cemetery $ 129,451 $ 1424, 594 ( $ 13 , 243 ) 239 Unlimited GO Bond Debt Service $ 626,x 19 $ 526, 219 $ 0 240 Limited GO Debt Service $ 8831455 $ 883, 455 $ 0 300 GI A Capital Projects $ 2, 82104, 097 $3 ,331, 130 ( $ 5111033 ) 313 NW 381h Ave . Construction $ 3, 57200000 $ 3 , 57210010 $0 314 Fr iberg Street Construction $ 31550)r000 $ 3, 5500, 0 00 $ 0 3501 Community Center Capital Proj . $ 5001000 $ 500,000 $0 419 Storm Water Drainage $ 1, 175 , 822 $ 1 ,605, 066 ( $4.29, 244) 422 City Sanitary $ x. ,814 4 , 948 $ � , 966, 12 ( $ 1s1 1464) 424. Water-Sewer $ 221536, 452 $ 22, 572503 ($ 360r051 ) 425 1AfWTR Construction $ 170,000 $ 3. 70, 000 $ 0 432 Water-Sewer Capital Reserve $ 3,044, 253 $ 31, 320, 000 $ 241253 435 'Mater-Sewer Bond Reserve $ 11000 $ 0 $ 1,000 523 Equipment Rental $ 1, 6021597 $ 1,225 , 307 $ 377 ,290 611 Firemen' s Pension $ 56, 533. $ 25,0000 531 , 511 TOTALS $ 64,954, 169 $ 66, 7935798 ( $ 1 , 339, 629 ) SECTION 3 The Finance Director is directed to transmit a copy of this budget to The Office of the Auditor of the State of Washington , Municipal Research and Service Center, and to the Association of Washington Cities . i Lity or Lamas bud 2014 9 SECTION 4 This 2014 City of Camas Budget for the fiscal year beginning January 1s 2014 is hereby adopted as the budget for the City of Camas. SECTION 5 This ordinance shall be in farce and take effect five ( 5 ) days after its publication according to law . PASSED by the Council and APPROVED by the Mayor thisda of Dece ber 2013 . G y SIGNED ,ATTESTV t Approved as to form . toosA City Attorney G CityBudgeof Camas t 2014 Section 6 - City of Camas Financial Policies General Fund Reserves Policy The General Fund will strive to maintain a fund balance of 17 % of budgeted General Fund expenditures . Description To mitigate current and future revenue shortfalls, unanticipated expenditures, and cash flow needs due to the General Fund dependence on property taxes, an adequate fund balance in the General Fund will be maintained . Performance The projected fund balance at year end is expected to be at 20 % in 2014 . • Total General Fund Expenditures 1 of Expenditures Actual at December a • i 2000 $ 12 , 142 , 952 $ 2 , 064, 302 $ 1, 670, 060 2005 $ 12 , 773 , 803 $ 2 , 171, 546 $ 41485 , 639 . .� � 2010 $ 15 , 542 ,413 $ 2 , 642, 210 $ 3 , 8890j312 3 , 889 , 312 2011 $ 15 , 275 , 328 $ 21596, 806 $ 4, 09_5 , 3_34 2012 $ 15 , 645 , 597 $ 2 , 6594y7_51 $ 3 , 796, 069 ~ 2013 S ~ $ 160v6421052 $2 , 829, 149V- - .__R �_ � �.�.... $ 4, 498, 268 2014 $ 18 , 024, 235 $ 3 , 0646, 120 $ 3 , 588 , 433 ( projected ) Long Range Forecasting Policy A long range forecasting of revenues and expenditures for a future three - year period will be done each year by August 1st . Description A financial plan that assesses long-term financial implications of current and proposed programs assists the city in developing strategies to achieve its goals . A key component is the forecasting of revenues and expenditures . As part of the budget process each year by August 1St a long- range forecast of operating revenues and expenditures for the General Fund , Street Fund, Cemetery Fund , Emergency Rescue Fund and the utility funds will be developed for a three -year period beyond the current budget period . The 11144 Ci of Camas B204 �- ud et ,a _ _ ..__ . ._ �_ ..._ a�'"✓�_ +^' .LaLw �_ ...G- i3Z 'sF-S� T's�� '�T ..:....L._ � '_'. .. _ r_'' '� `p . .a.. . .:. _....La...✓.. ..r.._....ad...:��a�� ." "..a:.:'s �. '_"�:a7: '�:_�i...�_ 1�.i._ . . .��.._ .:...'. �. c�._�.x.� . . underlying assumptions should be clearly stated . The forecast will be included in the final budget document that is adopted by ordinance . F Performance The City performed a six year forecast this year and will be revisiting this policy in 2014 . The City anticipates performing a full capital financial plan for six years which will incorporate any and all impacts to operating funds . As the City moves toward a biennial budget process , the capital financial plan would be updated in the off- budget years . Debt Management L r Policy General obligation and revenue debt will only be issued for capital needs and structured to limit financing costs and future commitment . Description Long-term debt will only be issued for real property or capital projects and capital acquisitions with a life greater than three years . Long-term debt will not be issued to finance current operations . The maturity of long-term debt will be equal to or less that the expected life of the project or acquisition , and no longer that twenty years . In some utility infrastructure financing, a thirty year financing term may be considered . Interfund borrowing for short -term cash flow needs should be considered over external borrowing for terms less than two years . A resolution adopted by the Council will approve and detail the terms of the borrowing . Loans from state agencies with favorable interest rates and repayment terms should be considered whenever possible . The funding source for repayment shall be indicated . The bond coverage is detailed in each revenue bond issue . The current requirement is gross revenues less operation and maintenance costs before depreciation equate to at least 1 . 25 the maximum annual debt service . At the first optional redemption date for each general obligation or revenue bond issue ( usually ten years after issuance ) an analysis will be done to determine if exercising a call would be financially prudent at that time . If the bonds are not called at that time , this analysis will continue at least every two years . Ili - 15 Cityof Camas Budget ` 014 The City will comply with IRS arbitrage regulations for bond issues , document the compliance and maintain files of documentation until three years after the bonds are matured . All debt service obligations will be detailed in the Comprehensive Annual Financial Report and the Annual Budget Document . Performance The City performed an evaluation of the debt outstanding in 2013 . The result refinancing was not cost effective at this time . The City will be evaluating more efficient short -term financing mechanisms given how the state agencies fund projects on a reimbursement basis . This new process lends to short-term liquidity issues given the number of capital projects the City may be undertaking in 2014 . Budget Policy A comprehensive annual budget will be adopted that includes a concise summary of key issues and aspects of operating costs and capital components . Description A detailed budget document disclosing all anticipated revenues and authorized appropriations for operating and capital expenditures will be prepared and published . The budget establishes the level of service to be provided by each department . The budget will include title of each employee position funded , number of staff in each position and full -time equivalents . Expenditures will be monitored through the accounting system with monthly reports to assure budgetary compliance . Discretionary revenues received on a one -time basis will be used to increase fund reserves , or used for capital expenditures or other uses that are not dependent on ongoing revenues , and will not be used for operating expenditures . The budget summary will disclose significant changes in priorities or service levels , identify major financial factors including future debt obligations, use of fund balance , list major capital projects , and disclose if the budget is balanced or not . The proposed annual budget will be presented on the city website for better communication of financial information to citizens and other interested parties at least two weeks before the public hearing . The adopted budget will be available on the city website before the new fiscal year begins . 11146 City of Camas Budget 2014 Performance The City is considering moving to a biennial budget for the 2015 - 2016 budget cycle . City Council will be weighing the option in June , 2014 . L Grants Policy Grants will be sought to support the City' s programs . Description Grants will be sought to supplement existing programs , which support the City' s plans and goals and objectives . Grants that require a local match will be carefully considered before each application is submitted . The City Administrator will be consulted and the Finance Department will be given a copy to review before the application is submitted . Grants that are funded to the City as a cost reimbursement grant will be analyzed to determine if cash flow needs can be met . The grant accounting and financial reporting will be done by the Finance Department . The City will comply with the Common Rule , an attachment to Office of Management and Budget ( OMB ) Circular A- 102 , which sets forth uniform requirements for grants to local governments . This requires the city ' s financial management system to meet certain standards for financial reporting , accounting records , internal control , budgeting allowable costs, documentation , and cash management . In addition , expenditures of federal grants and costs claimed for reimbursement or used for matching must be in compliance with OMB Circular A-87 , Cost Principles for State and Local Governments . _ Performance The City was subject to a Single Audit by the Washington State Auditor ' s Office for 2012 and did not have any audit concerns . For 2013 and 2014 , the City will again be subject to a Single Audit and is anticipating no audits concerns . Utility operations ( Water/ Sewer, Garbage , Storm Drainage ) Policies User rates and system development charges will finance all operations , capital and debt service for utility functions . 11147 =..:_:,�:.=-gFl.� I I I L C1 of Camas Bud �` ' tY et g � A rate study of utility rates and system development charges will be completed at least every five years to determine if applicable rates and miscellaneous charges meet operating costs, debt obligations , and provide adequate reserve levels . To mitigate current and future revenue shortfalls and unanticipated expenses , retained earnings of at least 90 days of operating expenses will be maintained in the Water/Sewer Utility . Cash and investments of a minimum of $ 500, 000 should be retained for emergency capital repairs or other unforeseen events in the Water/Sewer Capital Reserve Fund . Description All costs of providing utility services including maintenance, depreciation , and debt service requirements shall be financed through user rates . Capital construction will primarily be financed by system development charges , or favorable rate governmental loans or revenue bond proceeds , if needed . Annual review of the user rates will be done by staff or an independent consultant by July 1St of each year . Revenue bond ordinances require retained earnings , cash and investments in the water/sewer bond reserve fund will be equal or greater to the highest annual debt service requirement . Interest earnings that accumulate in this fund above the highest debt service may be transferred periodically to the water/ sewer operating fund . Performance Water/ sewer development charges are accumulated in the Water/Sewer Capital Reserve fund for future capital construction . Below is the balance of the available capital : r Cash and Investments Reserve at Dec 31st$ 4, 494, 270 $ 51694, 270 2005 $ 11237 , 231 $ 11595 , 122 2010 $ 376 , 950 _$ 40 , 217 2011 $ 344, 720 $ 699 , 967y 2012 $ _2 , 4011_156 $_1 , 053, 19_ 8 2013 $ 2 , 526 , 899 ( projected ) $ 802 , 292 ( projected ) 2014 $ 2 , 490 , 848 ( projected ) $ 860 , 725 ( projected ) 11148 Cityof Camas Budge t _ 2014 r•-� ,_-..;.' rxr-' ' ..,.w<.,....i -r `-=• . �.: _ 7T ..:::'1''""'"'.e'�'."._.i._"G•1'�'a'�...""" .:: :1:.._'............ ...,__ . -. �i�.— - '--�. �........_..;i7' ,'• --- . __r.. ...=?�; r:.._ �.� .. r-- °- ----,^„ -. T Real Estate Excise Tax Policies The Capital Facility Plan will detail intended uses of Real Estate Excise Taxes . ( REST 1 ) Revenue from the second quarter of the Real Estate Excise Tax will be dedicated to primarily park improvements . ( REST 2 ) Description The first quarter of one percent ( . 25 % ) of the real estate excise tax ( BEET 1 ) must be used solely on capital projects that are listed in the capital facilities plan element of the City' s Comprehensive Plan . Capital projects are defined in RCV1l � 2 . 46 . 010 as "those public works projects of a local government for planning, acquisition, construction , reconstruction , repair, replacement, rehabilitation , or improvement of streets, roads, highways, sidewalks , street and road lighting systems , traffic signals , bridges , domestic water systems, storm and sanitary sewer systems, parks , recreational facilities , law enforcement facilities , fire protection facilities , libraries , administrative and judicial facilities . . . " . The second quarter of one percent ( . 25 % ) of the real estate excise tax ( BEET 2 ) capital projects are defined in RCW 82 . 46 . 035 as : "those public works of a local government for planning , acquisition , construction , reconstruction , repair, replacement, rehabilitation , or improvement of streets, roads, highways , bridges , domestic water systems , storm and sanitary sewer systems , and planning , construction , reconstruction , repair, rehabilitation , or improvement of parks . " The acquisition of land for parks is not permitted . Technologies and System Maintenance and Replacement Policy The City will strive to provide, quality, up -to - date networking technologies , maintain secure and accurate data , and provide efficient, reliable tools and resources for a productive working environment . :.:..�:s.....w . - - -- " ___ _ ._� .l'Zr...✓.__... .r'^...4' . .s: ::�.."':'�'T�'�"'�...._,:.. � .� ” - _. _ . _ ._ _ _ _._ . _ . .._.__ _ �. .- - -. .u._ .= �_ -_.,..."..si�..:.i:'�T,:c�'.. ..-.....�..-.--��, 3.-..- �..�.;:cu.:_•T.rc5i=l:t_•s�T- v.:<T- „a�... , ? 11149 City of Camas Budge t 2014 Description The Information Systems Division oversees and maintains a replacement plan for the City' s technologies including the following criteria . • Networking, telecommunications and other hardware resources are maintained or replaced using current warranty and depreciation measures . Strive to replace 20 % of the City ' s Technology resources annually . • System resources including operating and other system software , database applications , and desktop applications are upgraded and maintained to meet the technology needs of the organization and the best fit for departmental service plans . Technology equipment necessary for the utility operations and Emergency Rescue funds will be planned by the Information System Division , but funded out their respective funds . Performance In 2014 , staff will bring forth a Technology Equipment Rental Fund model in order to help Information Services keep the Council goal of replacing equipment and technology on a standard schedule . City Council will consider the model and rate structure as a component of the budget process . Equipment Rental Policy The Equipment Rental Fund will maintain rental rates sufficient to cover all operating costs and replacement reserves . Description Equipment rental rates will be sufficient to cover operating and maintenance costs , property and liability insurance coverage , plus depreciation and to establish a reserve sufficient to replace vehicles and equipment at the end of their useful lives . The reserve will include estimated replacement cost of vehicles and equipment, recognizing that replacement costs often escalate . Rates will be adopted by resolution and will be reviewed at least annually to determine if revenues cover all costs . Equipment is depreciated over its useful life . Below is a listing of the general categories of equipment and their useful lives . llla= 20 Qty of Camas BudgetN lip ' Vehicles Estimated Life General Use Autos 8Years Police Patrols 3 Years Police — Non- Patrols 7 Years Police SUVs 8 Years Specialty Service Vehicles 15 Years Vans 10 Years Smaller Pick Ups 10 Years '! Ton Pick- Ups & Fire SUVs 6 Years r 1 Ton & 3/ Ton Pick- Ups 10 Years 5 Yard Dump Truck 3 Years I Ton Dump Truck 10 Years 2 Ton Dump Truck 10 Years Small Trailers 20 Years Small Tractors /Mower 5- 10Years Large Tractors /Mower 7- 20 Years Sewer Cleaners 10 Years Tractor/ Backhoe 20 Years Street Sweeper 7 Years Refuse Packers 7 Years Refuse Scooters 10 Years Three Wheel Scooter 10Years L Performance Iin 2014, staff well review the Equipment Rental Polley tQ incorporate the recent updates to the Equipment Rental Model and to incorporate the rental rate review as part of the City ' s budget process . I Emergency Rescue operations Policies The Emergency Rescue Fund will be self- supporting for all capital and operating expenses associated with providing Advanced Life Support ambulance transport services within the participating a jurisdictions . The City Council in collaboration with EMS partner jurisdictions will determine the special tax levy rate to ask the voters to support the emergency services function , including operating and replacement costs for ambulances and equipment . i The property tax levy will be designed to support 50 % or more of the operating and capital expenses . Strive for minimum of 12 % of Emergency Rescue Fund annual expenditures to be maintained in the i Emergency Rescue fund balance to accommodate for liquidity and cash flow needs during the year when property tax revenue collection is low . EMS Fund will strive to replace ambulance chassis' every six years and the complete ambulance will be replaced every twelve years . E Description _ .1 t �^ z cr;jr . :� �.. �r_. � , . �:� �- _ oma_ � � - - - - . _-Ile I11 - 21 Cityof Camas Budget 2014 The Emergency Rescue Fund ( EMS ) was created in 1970 by Ordinance 1161 , An EMS agreement between the City of Camas, City of Washougal , and East County Fire and Rescue provides for advanced life support ambulance transport service to all persons within the boundaries of these districts . Emergency ambulance transport services from locations within the ambulance service area are provided to the closest available and appropriate medical facility . Ambulance fees will be reviewed at least every two years to assure these rates and the tax levy meet amortized capital and annual operating costs . Write - off of uncollectible accounts will occur routinely and systematically following the Ambulance Billing and Collection Policy . Contributions to the General Fund for its accounting and administration support services will be calculated using the same process as is used by other funds to contribute to the General Fund . Currently , a fleet of three primary transport ambulances and one reserve ambulance is maintained to provide transport services . Ambulance chassis are replaced on a six-year cycle . Chassis mileage at replacement is about 130, 000 miles . Patient compartments are refurbished at six years when the chassis is replaced and complete ambulances are replaced at twelve years . Performance EMS voted levies are six year levies . Camas will expire in 2018 with Washougal in 2016 and East County Fire and Rescue to expire in 2019 . The percentage of the levy covered expenses . Year % Levy Coverage 2000 49 % 2005 62 % 2010 57 % 2011 60 % 2012 57 % 2013 65 % ( projected ) L1014 64% ( projected ) EMS fund balance performance . Year Total EMS Exp , 12 % of Fund Balance Actual • i 2000 $ 1 , 463, 349 $ 175 , 602 _ $ 537 , 286 37 % 2005 $ 1 , 5980, 444 $ 191, 813 $ 277 , 231 ` 17 % 2010 $ 3 , 281 , 111 $ 39_3 , 73_3_ $ 48201782 15 % 2011� 1 ..'. _ r _ $ 2, 862 , 114 $ 3_4_3 , 453 $ 350 , 856 12 % 2012 3� $ 2 , 9_97, 326 $_359 ,_679 18 , 113 . 6 % 2013 _ $ 2 , 900, 454 ( projected ) $ 348 , 054 $ 79 , 469 2 . 7 % 2014 $ 3 , 171 , 890 ( projected ) $ 380, 626 $ 90, 576 2 . 9 % 111 - 22 wii o14CitY Of Camas Budget 11 1 Firemen ' s Pension Fund PUI1CY - The Firemen ' s Pension Fund assets will be sufficient to cover all benefit obligations for retirees and their beneficiaries . Description RCW 41 . 16 requires the establishment of a Firemen ' s Pension Fund for firefighters hired prior to March 1 , 1970 . Cash .and investments in this fund will be sufficient to cover all benefit obligations for retirees and their beneficiaries . All investment earnings will be retained in this fund . The annual fire insurance premium tax from the state will also be deposited into this fund . Performance In 201. 3 , the projected fund balance will be approximately $ 2 . 5 million . There are only approximately four qualified retirees left in this pension program . In 2014, staff will be formulating a recommendation to City Council with options for the excess fund balance in the fund . Capital Facilities Plan Policy The Capital Facilities Plan will be comprehensive and updated every two years . Description As part of the Growth Management Act Comprehensive Plan , the City will adopt a Capital Facilities Plan element and update and extend it not less frequently than frequently than two years and adopted prior to August 1 . This plan is a long- range plan that will forecast facility needs and requirements citywide for each year for the next six years , and then project additional needs for the next fourteen years for a total of a twenty- year forecast . It will also forecast projected revenues and resources required to finance the capital improvement plans . In addition to facilities listed in the plan , it will include projections for major equipment requirements valued over $ 50 , 000 . Before a capital facility is approved and budgeted for construction or remodeling , impacts of annual operating costs of the new or expanded facility will be estimated and disclosed . Performance The City is in the process of updating the Capital Facilities Pian in 2014 as part of the update of the whole Comprehensive Plan . A financial plan will be incorporated . 111m23 City of Camas Budget � 2014 Accounting Procedures Policy The City ' s accounting principles will follow General Accepted Accounting Principles , Description The City will maintain a high standard of accounting practices and follow General Accepted Accounting Principles ( GAAP ) for its accounting procedures and financial statement presentation . The City will comply with the Washington State Budgeting , Accounting and Reporting System ( BARS ) manual prescribed by the Washington State Auditor' s Office . Each year the City will prepare and publish a Comprehensive Annual Financial Report ( CAFR ) in addition to the annual report required by the BARS manual . The CAFR will be presented on the City' s website each year for better communicating financial information to citizens and other interested parties . Performance The City will prepare a CAFR for 2013 with a goal to receive the GFOA Award of Excellence in Financial Reporting and a clean financial audit from the Washington State Auditor ' s Office . Cash and Investments Policy The City' s investment program will maximize the security of principal while conforming to state statutes . Description The City will conform to state statutes that govern the investment of public funds . Cash will be invested in a diverse portfolio and in a manner that will provide the maximum security with the best in return . Sufficient cash shall be maintained to provide adequate funds for current operating expenditures before cash is invested . A formal investment policy adopted by resolution will guide the management of the portfolio . A review of this policy will be completed every three years and updated accordingly . Bank account fraud protection measures will be used to the extent that the cost does not exceed the benefit . Consideration of using fraud protection features by the bank will be implemented if the fees are reasonable . Reconciliation of the bank statements will be done each month and reconciled by an employee that has no authorization to write checks . 111 - 24 C1 ty of Camas Budget 2014 Cash collected will be deposited daily into the City' s bank account and all electronic transactions will be reconciled and documented daily . Two party authorization will be required for all wire and ACH transactions over $ 500, 000 . t Performance The City will be updating the Investment Policy in 2014 as well as updating cash management practices . n+-.�s�._^�.r.-�_.._'�r a.�-� ry'-'--�.�^- ,, ,-e^'_�_._� ..-�_._ f^ .-Tr-._�aT•.T:-.�,_r'a'r^.m-_._ ....+_..I ..J ...I _+ _w..s - ..�." _ Y T - J:u�:. iA�.LC�s�%..�i'�.<':E':�.�F-z�.��:.......�..,�?'vP�...y..��_._�..r..._�.. =.T:_�..:.� .��L.:_...._.,.�...-r�.....i...r:_�. ..,..._..t_.._.^-�._..:._.....� -....moi ...s�..�-._.,....u;L.__c.....�.: ..� ..' _-„J....''^^_._�..".:.�� ",��.?.�::� ��..�S.e ��.,'":..�✓:. � :�1�:. 11k25 12014 City of Camas Bud 9 a Section 7 Glossary Adopted Budget - - Financial program that forms the basis for appropriations . Adopted by the governing body . Accrual Accountir -- The basis of accounting that recognizes the timing of resources and expenses as follo sa Revenues are recognized en earned and expenses are recognized as soon as a liability is incurred . Agency Fund - - A fund set up to account for assets held by the City in a trustee capacity . For example the Firemen I s Pension Fund . Allocate - - To divide a lump - sum appropriation which is designated for expenditure by s ecific organization units and /or for specific purposes , activities , orobjects . Appropriation - - n authorization made by the legislative body of a government which permits officials to incur obligations against and to make expenditures of governmental resources . Specific appropriations are usually made at the fund level and are granted for a one -year period . Assessed Value - - The value set on real and personal taxable property as a basis for levying taxes . Assets - - Resources owned or held bythe City which have monetaryvalue . Audit - - Conducted by the Washington State Auditors office , the primary objective of an audit is to determine if the City ' s Financial Statements present the City ' s financial position fairly and results of operations are in confor it it generally acce to accountin incl als , Balanced Budget - - A budget in which planned expenditures do not exceed projected funds available . Balance Sheet - - A financial statement reporting the organization ' s assets, liabilities and equity activities . City of Camas Bud g 2014 Biennial Budget -- A two year budget adopted by the City Council . This is an option the City Council will consider next year . -- Bond - - A written promise to pay a specified sum of money, called the face value or principal amount, at a specified date or dates in the future, called the maturity date , together with w IF periodic interest at a specified rate . Budget - - written report showing the local government ' s comprehensive financial plan for one fiscal year . It includes a balanced statement of actual revenues and expenditures during each of the last two years , estimated revenues and expenditures , as budgeted , for the current and upcoming year . - - ilation of the spending plans for various funds , al Budget Document The comp ong with supporting schedules, tables and charts which , in total , comprises the annual revenue and expenditure plan . Budget Message - - written explanation of the budget and the local government ' s financial priorities . This message was prepared by the Mayor, the executive officer of the governing body . Capital Outlay - - Items which generally have a useful life of one or more years, such as machinery, land , furniture , equipment or buildings . Comprehensive Plan -- The plan , or portions thereof, which has been adopted by the City Council . It is a land use policy statement that guides future growth of the City . Contractual services - - Services rendered to City activities by private firms , individuals or other governmental agencies . Examples of these services may include street maintenance , engineering, law enforcement, and city attorney services . Debt Service Fund - - Afund used to account for the monies set aside for the payment of interest and principal to holders of City Debt . There are two debt service funds , one for the Unlimited General obligation Bonds of the City, and the other for all other City debt . Department - - A major organizational unit of the City which has been assigned overall management responsibility for an operation or a group of related operations within a functional area . . A. ; ✓�. " 1�"2. :� #atc.,.�:.<.xis „-.. '� �� 7"✓.:r- .«..: -c.� `.x�va�� :T% - �.C, . �.._...ww...,.- _ ;:"' .v = ., ", ... . ."�, $< ._..._: " .». s...:s ,,,.�:.zw.� i . :..a��:- . :�,£ ::w,.��. .a',x». ..,w .. . rx� ,,,,.• ....� �« . 12014 City of uamas Budg Depreciation - - ( 1 ) Expiration in the service life of capital assets attributable to wear and tear, deterioration , action of the physical elements, ina equacy or obsolescence . ( 2 ) That portion of the cost of a capital asset which is charged as an expense during a particular period . Designated Fund Balance - - A portion of unreserved fund balance designated by City policy for a specific future use . Encumbrances - - Obligations in the form of purchase orders , contracts or salary commitments which are chargeable to an appropriation an for whicha art of appropriation is reserved . When paid , the encumbrance is liquidated . Enterprise Funds - - A fund established to finance and account for the acquisition , operation , and maintenance of governmental facilities and services which are entirely or predominately self- supporting by user charges and fees . Estimated — Beginning / Change / Ending Fund Balance — These numbers are provided to give the user a feel for the financial position and the expected or anticipated change in the Fund ' s condition . Some of the numbers are updated after adoption of the budget appropriations resulting in occasional discrepancies from the adopted numbers . There are three to fifteen months of revenues and expenses that affect the actual Fund Balances . In some cases, even though the City has budgeted an amount and authorized expenditures , the City does not expect to spend all amounts appropriated . The table reflects the estimates only, and not actual amounts nor the legal appropriation amounts authorized by the City Council . Exem t - - Personnel not eligible to receive overtime pay and who are expected to put in whatever hours necessary to complete their job assignments . The respective department head , as partial compensation for hours worked , may allow compensatory time off. Expenditures - - The outflow of funds paid or to be paid for an asset obtained or goods and services obtained regardless of when the expense is actually paid . This term applies to all funds , F . T . E . - Full -tia equivalent - - The combination of one or more employees whose work hours equal that of a full -time position , normally 40 hours/week, 52weeks/ year . Fiscal Year - - A 12 - month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations . (January 1 through December 31 fort e City of Camas ) City Fred Assets -- Assets of a long-term character which are intended to continue to be held or used , such as land , buildings , improvements other than buildings, machinery and equipment that have a value of $ 5 , 000 or more and that have a life over one year . _ Franchise Fee -- A franchise fee is charged for the privilege of using public right - of- way and property within the City for public or private purposes . The City currently assesses franchise fees on cable television , natural gas , and sanitation . Fund - - A fiscal and accounting entity with self- balancing accounts to record cash and other financial resources , related liabilities , balances and changes, all segregated for specific, regulated activities and objectives . Fund Balance - - The excess of a fund ' s total assets over its total liabilities . A negative fund balance is often referred to as a deficit . Funding Provides budgetary resources to cover the total cost of a program or project at the time it is undertaken . General Funds - - Financial transactions relating to all governmental activities for which specific types of funds are not required are recorded in a General Fund . This fund is used for all receipts not dedicated for a specific purpose . G . A . A . P . - Generally Accepted Accounting Principles - - (detailed accounting standards and practices for state and local governments as prescribed by the Governmental Accounting Standards Board { GASB } . Goal - - A statement of broad direction , purpose , or intent . Governmental Funds -- Funds through most governmental functions are financed . The fund types included in the category are general , special revenue , capital projects , debt service and special assessment funds . Grant -- Contributions of cash or other assets from another governmental agency to be used or upended for a specified purpose , activity, or facility . Growth ManagementStaterequirements related to development and its impact on public infrastructure . 2014 City of Camas Budge Impact Fee A fee charged on new development to finance required infrastructure such as roads, parks , schools, and fire faci I ities . a i a Infrastructure That portion of a city ' s assets located at or below ground level , including the water system , sewer system ,, and streets . Interfund Transactions Amounts distributed from one fund to finance activities in another i a 9 0 a a fund . Shown as an expenditure in the originating fund and a revenue in the receiving fund . a a a Internal Service Fund A fund which provides services to other City divisions and bills the various other funds for services rendered . The City does have one internal service fund at this time , Equipment Rental Fund . Investment Revenue Revenue received as interest from the investment of funds not immediately required to meet cash disbursement obligations . V a 9 Legacy Standards The casual reference name given to the complete package of revisions to the development standards to assure an elevated quality of new development as well as 0 We opportun ' ty for new and nnovative types of development recognize the need to provi I LEOFF I and 11 Law Enforcement Officers ' and Fire Fighters ' Retirement System plans . Liabilities Debt or other legal obligations arising out of transactions in the past which must be liquidated at some future date . This term does not include encumbrances . 0 a 0 Modified Accrual Accoun The basis of accounting that recognizes the timing of resources V and expenses as follows : Revenues are recognized when earned so long as they are collectible within the period or soon enough to be used to pay liabilities of the current period ( measurable and available ) . Expenses are recognized when payment is due . V a Non � Ex Personnel eligible to receive overtime pay when overtime work has been 4 authorized or requested by the supervisor , Obiective Something worked toward , and listed in the budget as anticipated for accomplishment 'in the budget year . PERS Public Employees ' Retirement System Mo 14City ..,;�. ,�..� r.,, ., «33 z �kC"': > ,u:.J`.�:2.�" : , n✓�.c �,:b_ '...t ;:_<. .�<..,.L' _..,...,�.. ' .,.� *.:.. ..., w....s..„ ""'"",�„'"-,."' �". ' .�.�.`x1"" - .v, _r'"." ".-"£':.�,�;. —...3.s.v ' ,. ��F.".u.... :. : :d,.,, '"'�. § Proposed Budget -- Financial and operating program prepared by the City' s administration , submitted to the public and the City Council for review . RCW -- Revised Code of Washington which contains all laws of a general and permanent nature enacted by the State . Replacement Cost -- The cost of an asset which can render similar service ( but which need not be the same structural form ) as the property to be replaced . Reserve — An account used to indicate that a portion of fund resources is restricted for a specific purpose, or is not available for appropriation and subsequent spending . Revenues -� All amounts of money received by a government from external sources other than expense refunds , capital contributions, and residual equity transfers . Revised Rudet — A balanced budget as revised and approved by the City Council . Special Revenue Funds Special Revenue Funds are established only for special tax levies and other dedicated revenues whenever required by statutes , charter provisions, or the terms under which revenue is dedicated . Systems Development Charge ( SDC -- A fee charged on new development to finance required water, sewer, and drainage infrastructure . Tax Rate -- A percentage applied to all taxable property to raise general revenues . It is derived by dividing the total tax levy by the taxable net property valuation . Faxes -- Compulsory charges levied by a government for the purpose of financing services performed for the common benefit . Washington Administrative Code ( WAC ) — Laws adopted by State agencies to implement State Legislation . worin Capital — Difference between current assets and current liabilities .