ORD 22-028ORDINANCE NO. 22-028
AN ORDINANCE adopting the biennial budget for the City of Camas,
Washington, for the fiscal year beginning January 1, 2023 .
WHEREAS , the Mayor of the City of Camas , Washington completed and placed on file with the
City Clerk a proposed budget and estimate of the amount of moneys required to meet the public expenses ,
bond retirement and interest, reserve funds and expenses of government of said City for the biennium
beginning January 1, 2023, and a notice was published that the Council of said City would meet on the 5th
day of December, 2022 at the hour of 7:00pm, in the Council Chambers in the City Hall of said City for the
purposes of considering the budget for the biennium 2023-2024 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 biennium
2023-2024 ; 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 years and being sufficient to meet the various needs of said city during said period; and,
NOW THEREFORE, THE CITY COUNCIL OF THE CITY CAMAS DO ORDAIN AS FOLLOWS:
SECTION I
The 2023-2024 budget of the City of Camas , Washington for the biennium beginning January 1,
2023 is adopted at the fund level in its final form and content as set forth in the document dated November
20, 2022 entitled City of Camas 2023-2024 Budget, three copies of which are on file in the Office of the
Clerk. (Exhibit A)
SECTION II
The total estimated revenues and appropriations for each fund for the City of Camas and the
aggregated total for all funds are as follows:
ORD No. 22-028
SUMMARY OF ESTIMATED REVENUES, APPROPRIATIONS
(AND USE OF FUND BALANCE)
Projected Projected
Beginning Fund 2023-2024 2023-2024 Ending Fund Change in Fund
Fund Balance Revenues Appropriation Balance Balance
General $ 15,435,891 $ 69,502,819 $ 75,617,100 $ 9,321,610 $ (6,114,281)
City Street $ 1,288,215 $ 9,356,644 $ 8,674,462 $ 1,970,397 $ 682,182
American Rescue Plan Act (ARPA funding) $ 6,236,616 $ 75,001 $ 6,311,617 $ $ ( 6,236,616)
Tree Fund $ 15,580 $ 204 $ $ 15,784 $ 204
C/W Fire and EMS $ 2,251,230 $ 34,716,664 $ 36,616,903 $ 350,991 $ (1,900,239)
Lodging Tax $ 59,634 $ 48,028 $ 65,000 $ 42,662 $ (16,972)
Cemetery $ 215,904 $ 571,615 $ 585,532 $ 201,987 $ (13,917)
Limited G.O. Bond Debt Service $ $ 6,540,138 $ 6,540,138 $ $
Real Estate Excise Tax Capital $ 15,047,340 $ 10,723,608 $ 14,923,573 $ 10,847,375 $ ( 4, 199, 965)
Park Impact Fee Capital $ 3,851,009 $ 4,564,291 $ 2,216,008 $ 6,199,292 $ 2,348,283
Transportation Impact Fee Capital $ 3,662,476 $ 2,592,011 $ 2,460,214 $ 3,794,273 $ 131,797
Fire Impact Fee $ 1,445,418 $ 544,452 $ 1,230,927 $ 758,943 $ (686,475)
NW 38th Ave Phase 3 Construction $ $ 6,100,400 $ 6,100,400 $ $
Facilities Capital $ 1,502,473 $ 8,633,883 $ 8,633,883 $ 1,502,473 $
Legacy Lands Project $ 5,915,535 $ 21,304 $ 150,000 $ 5,786,839 $ (128,696)
Storm Water Utility $ 3,172,862 $ 4,787,487 $ 7,170,142 $ 790,207 $ (2,382,655)
City Solid Waste $ 4,019,129 $ 6,885,529 $ 6,095,491 $ 4,809,167 $ 790,038
Water-Sewer $ 13,843,246 $ 32,413,055 $ 41,170,153 $ 5,086,148 $ (8, 757,098)
Water-Sewer Capital Projects $ $ 9,710,000 $ 9,710,000 $ $
North Shore Sewer Construction Project $ 245,340 $ $ $ 245,340 $
2019 Water Construction Projects $ 6,236,979 $ $ $ 6,236,979 $
Water-Sewer Capital Reserve $ 16,177,490 $ 5,560,114 $ 9,650,000 $ 12,087,604 $ ( 4,089,886)
Water-Sewer Bond Reserve $ 1,724,690 $ 10,747 $ $ 1,735,437 $ 10,747
Equipment Rental $ 2,606,394 $ 4,860,637 $ 5,522,333 $ 1,944,698 $ (661,696)
Firefighter' s Pension $ 1,140,609 $ 17,679 $ 187,049 $ 971,240 $ (169,370)
Retiree Medical $ 13,371 $ 317,111 $ 318,120 $ 12,362 $ (1,009)
LEOFF 1 Disablity Board $ 467,345 $ 355,278 $ 448,241 $ 374,382 $ (92,963)
Total 2023-2024 Budget $ 106,574,777 $ 218,908,699 $ 250,397,285 $ 75,086,190 $ (31,488,587}
SECTION III
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.
SECTION IV
This 2023-2024 City of Camas Budget for the biennium beginning January 1, 2023 is hereby
adopted as the budget for the City of Camas.
2
ORD No. 22-028
SECTIONV
This ordinance shall be in force and take effect five (5) days after its publication according to law.
PASSED by the Council and APPROVED by the Mayor this 5th day of December 2022.
Approved as to form:
City Attorney
3
EXHIBIT A
City of Camas
2023-2024 Budget
Fund
Projected
Beginning Fund
Balance
2023-2024
Revenues
2023-2024
Appropriation
Projected Ending
Fund Balance
Change in Fund
Balance
General 15,435,891$ 69,502,819$ 75,617,100$ 9,321,610$ (6,114,281)$
City Street 1,288,215$ 9,356,644$ 8,674,462$ 1,970,397$ 682,182$
American Rescue Plan Act (ARPA funding)6,236,616$ 75,001$ 6,311,617$ -$ (6,236,616)$
Tree Fund 15,580$ 204$ -$ 15,784$ 204$
C/W Fire and EMS 2,251,230$ 34,716,664$ 36,616,903$ 350,991$ (1,900,239)$
Lodging Tax 59,634$ 48,028$ 65,000$ 42,662$ (16,972)$
Cemetery 215,904$ 571,615$ 585,532$ 201,987$ (13,917)$
Limited G.O. Bond Debt Service -$ 6,540,138$ 6,540,138$ -$ -$
Real Estate Excise Tax Capital 15,047,340$ 10,723,608$ 14,923,573$ 10,847,375$ (4,199,965)$
Park Impact Fee Capital 3,851,009$ 4,564,291$ 2,216,008$ 6,199,292$ 2,348,283$
Transportation Impact Fee Capital 3,662,476$ 2,592,011$ 2,460,214$ 3,794,273$ 131,797$
Fire Impact Fee 1,445,418$ 544,452$ 1,230,927$ 758,943$ (686,475)$
NW 38th Ave Phase 3 Construction -$ 6,100,400$ 6,100,400$ -$ -$
Facilities Capital 1,502,473$ 8,633,883$ 8,633,883$ 1,502,473$ -$
Legacy Lands Project 5,915,535$ 21,304$ 150,000$ 5,786,839$ (128,696)$
Storm Water Utility 3,172,862$ 4,787,487$ 7,170,142$ 790,207$ (2,382,655)$
City Solid Waste 4,019,129$ 6,885,529$ 6,095,491$ 4,809,167$ 790,038$
Water-Sewer 13,843,246$ 32,413,055$ 41,170,153$ 5,086,148$ (8,757,098)$
Water-Sewer Capital Projects -$ 9,710,000$ 9,710,000$ -$ -$
North Shore Sewer Construction Project 245,340$ -$ -$ 245,340$ -$
2019 Water Construction Projects 6,236,979$ -$ -$ 6,236,979$ -$
Water-Sewer Capital Reserve 16,177,490$ 5,560,114$ 9,650,000$ 12,087,604$ (4,089,886)$
Water-Sewer Bond Reserve 1,724,690$ 10,747$ -$ 1,735,437$ 10,747$
Equipment Rental 2,606,394$ 4,860,637$ 5,522,333$ 1,944,698$ (661,696)$
Firefighter's Pension 1,140,609$ 17,679$ 187,049$ 971,240$ (169,370)$
Retiree Medical 13,371$ 317,111$ 318,120$ 12,362$ (1,009)$
LEOFF 1 Disablity Board 467,345$ 355,278$ 448,241$ 374,382$ (92,963)$
Total 2023-2024 Budget 106,574,777$ 218,908,699$ 250,397,285$ 75,086,190$ (31,488,587)$
4
EXHIBIT A
City of Camas
2023-2024 Summary of Budgeted Revenues, Expenditures and Reserves
General Fund
Special Revenue
Funds Debt Funds Capital Funds
Enterprise
Funds
Internal
Support Funds
Reserve
Funds Total
Estimated Beginning Fund
Balance 1/1/2023 15,435,891$ 10,067,179$ -$ 31,424,252$ 45,419,736$ 2,606,394$ 1,621,325$ 106,574,777$
Revenues
Taxes 47,070,681$ 5,339,346$ -$ 8,291,431$ 60,701,458$
Licenses and Permits 2,377,897$ 232,143$ 2,610,040$
Intergovernmental 1,494,146$ 2,347,145$ 5,098,400$ 8,939,691$
Charges for Services 11,948,036$ 14,447,085$ 7,420,389$ 48,408,233$ 4,837,586$ 87,061,329$
Fines and Forfeitures 278,950$ 24,420$ 303,370$
Miscellaneous Revenue 723,883$ 139,678$ 596,846$ 909,060$ 23,051$ 24,817$ 2,417,335$
Non-Revenues -$ 9,964,000$ -$ 9,964,000$
Transfers 5,609,226$ 22,238,339$ 6,540,138$ 1,808,883$ 10,049,639$ 665,251$ 46,911,476$
Total Revenue 69,502,819$ 44,768,156$ 6,540,138$ 33,179,949$ 59,366,932$ 4,860,637$ 690,068$ 218,908,699$
Total Available Resources 84,938,710$ 54,835,335$ 6,540,138$ 64,604,201$ 104,786,668$ 7,467,031$ 2,311,393$ 325,483,476$
Expenditures
Salaries and Benefits 37,569,435$ 32,028,360$ 12,818,823$ 1,412,942$ 766,361$ 84,595,921$
Supplies and Services 13,796,988$ 7,914,568$ 521,730$ 17,342,260$ 1,417,441$ 7,177$ 41,000,164$
Intergovernmental 1,900,269$ 447,624$ 1,743,495$ 4,091,388$
Capital 2,799,697$ 5,081,586$ 24,734,283$ 23,180,000$ 2,691,950$ 58,487,516$
Debt Service -$ 6,540,138$ 8,770,682$ 15,310,820$
Transfers 19,550,711$ 6,781,376$ 10,458,992$ 9,940,526$ 179,871$ 46,911,476$
Total Expenditures 75,617,100$ 52,253,514$ 6,540,138$ 35,715,005$ 73,795,786$ 5,522,333$ 953,409$ 250,397,285$
Estimated Ending Fund
Balance 9,321,610$ 2,581,821$ -$ 28,889,196$ 30,990,882$ 1,944,698$ 1,357,984$ 75,086,191$
Total Expenditures and
Reserve Balance 84,938,710$ 54,835,335$ 6,540,138$ 64,604,201$ 104,786,668$ 7,467,031$ 2,311,393$ 325,483,476$
5
EXHIBIT A
City of Camas
Revenue Budget Summary for 2022-2023
2021 2022 2023 Annual %2023 2024 Annual %2024 Notes
Actual Projected Change Budget Change Change Budget Change Change
General Fund
Taxes 20,238,071$ 21,197,879$ 4.7%22,673,611$ 7.0%1,475,732$ 24,397,070$ 7.6%1,723,459$ Pub Saf Sales Tax, Utility Tax 2%, Prop Tax !% banked
Licenses and Permits 1,289,798$ 743,998$ -42.3%750,246$ 0.8%6,248$ 1,627,651$ 116.9%877,405$ Slower Residential Growth, commercial growth 2025
Intergovernmental 883,892$ 744,994$ -15.7%734,614$ -1.4%(10,380)$ 759,532$ 3.4%24,918$ Status quo state shared revenues
Charges for Services 5,204,720$ 4,953,113$ -4.8%5,284,127$ 6.7%331,014$ 6,663,909$ 26.1%1,379,782$ Commercial growth construction fees
Fines and Forfeitures 131,698$ 130,486$ -0.9%135,705$ 4.0%5,219$ 143,245$ 5.6%7,540$ Change in state laws
Miscellaneous Revenue 401,683$ 478,627$ 19.2%357,571$ -25.3%(121,056)$ 366,312$ 2.4%8,741$ Status quo rentals and lower interest income
Transfers from other funds 227,607$ 100.0%2,589,379$ 1037.7%2,361,772$ 3,019,847$ 16.6%430,468$ ARPA projects
Total General Fund 28,149,862$ 28,476,704$ 1.2%32,525,253$ 14.2%4,048,549$ 36,977,566$ 13.7%4,452,313$
Special Revenue Funds
Street Fund
Intergovernmental 516,281$ 546,597$ 5.9%562,440$ 2.9%15,843$ 582,125$ 3.5%19,685$ Status quo Motor Vehicle Gax Tax
Miscellaneous Revenue 34,767$ 12,262$ -64.7%12,028$ -1.9%(234)$ 12,249$ 1.8%221$ No budget for insurance recovery
Transfers from other funds 2,357,331$ 3,884,627$ 64.8%3,664,182$ -5.7%(220,445)$ 4,523,620$ 23.5%859,438$ Preservation, ARPA & GF Subsidy
Total Street Fund 2,908,379$ 4,443,486$ 52.8%4,238,650$ -4.6%(204,836)$ 5,117,994$ 20.7%879,344$
ARPA
Intergovernmental 3,411,447$ 3,411,446$ 0.0%(3,411,446)$ -$ ARPA Stimulus Funds
Miscellaneous Revenue 9,208$ 35,351$ 283.9%36,765$ 4.0%1,414$ 38,236$ 4.0%1,471$ Status quo interest income
Total ARPA Fund 3,420,655$ 3,446,797$ 0.8%36,765$ -98.9%(3,410,032)$ 38,236$ 4.0%1,471$
Tree Fund
Miscellaneous Revenue 140$ 95$ -32.1%100$ 5.3%5$ 104$ 4.0%4$ Status quo interest income
Total Tree Fund 140$ 95$ -32.1%100$ 5.3%5$ 104$ 4.0%4$
C/W Fire and EMS Fund
Taxes 2,356,877$ 2,463,518$ 4.5%2,554,113$ 3.7%90,595$ 2,737,956$ 7.2%183,843$ Slower residential growth with higer commercial 2024
Licenses and Permits 81,584$ 82,444$ 1.1%70,968$ -13.9%(11,476)$ 161,175$ 127.1%90,207$ Residential construction slows
Intergovernmental 680,344$ 863,018$ 100.0%601,290$ -30.3%(261,728)$ 601,290$ 0.0%-$ GEMT
Charges for Services 5,334,154$ 5,596,506$ 4.9%6,873,085$ 22.8%1,276,579$ 7,405,495$ 7.7%532,410$ Washougal's share adjustment
Fines and Forfeitures 251$ 12,109$ 4724.3%12,000$ -0.9%(109)$ 12,420$ 3.5%420$ Post COVID-19
Miscellaneous Revenue 89,744$ 107,775$ 20.1%17,966$ -83.3%(89,809)$ 18,369$ 2.2%403$ Private contribution 2021
Transfers from other funds 3,590,358$ 4,011,775$ 11.7%6,168,327$ 53.8%2,156,552$ 7,482,210$ 21.3%1,313,883$ Camas transfers from ARPA, REET, FIF
Total C/W Fire and EMS Fund 12,133,312$ 13,137,145$ 8.3%16,297,749$ 24.1%3,160,604$ 18,418,915$ 13.0%2,121,166$
Lodging Tax Fund
Taxes 21,411$ 22,611$ 5.6%23,289$ 3.0%678$ 23,988$ 3.0%699$ Vacation rentals
Miscellaneous Revenue 389$ 354$ -9.0%368$ 4.0%14$ 383$ 300.0%15$ Status quo interest income
Total Lodging Tax Fund 21,800$ 22,965$ 5.3%23,657$ 3.0%692$ 24,371$ 3.0%714$
Cemetery Fund
Charges for Services 99,518$ 80,758$ -18.9%82,803$ 2.5%2,045$ 85,702$ 3.5%2,899$ Trends and fee increases
Miscellaneous Revenue 3,634$ 1,509$ -58.5%1,540$ 2.1%31$ 1,570$ 1.9%30$ Grant in 2021
Transfers from other funds 200,000$ 200,000$ 0.0%200,000$ 0.0%-$ 200,000$ 0.0%-$ Transfer from General Fund
Total Cemetery Fund 303,152$ 282,267$ -6.9%284,343$ 0.7%2,076$ 287,272$ 1.0%2,929$
Debt Funds
Unlimited GO Debt Service Fund
Taxes 5,894$ -$ -100.0%-$ -$ -$ 2020 last yr of levy and debt payments
Total Unlimited GO Debt Srv Fund 5,894$ -$ -100.0%-$ -$ -$ -$
Limited Debt Service Fund
Transfers from other funds 10,565,513$ 3,362,693$ -68.2%3,372,843$ 0.3%10,150$ 3,167,295$ -6.1%(205,548)$ Based on DS schedules
Total Debt Service Fund 10,565,513$ 3,362,693$ -68.2%3,372,843$ 0.3%10,150$ 3,167,295$ -6.1%(205,548)$
6
EXHIBIT A
2021 2022 2023 Annual %2023 2024 Annual %2024 Notes
Actual Projected Change Budget Change Change Budget Change Change
Capital Fund
Real Estate Excise Tax Fund
Taxes 4,049,990$ 3,911,420$ -3.4%4,065,094$ 3.9%153,674$ 4,226,337$ 4.0%161,243$ Improving real estate market in 2024
Intergovernmental 2,215,191$ 275,613$ -87.6%212,000$ -23.1%(63,613)$ -$ (212,000)$ State Grant for Bridge and RCO Grant 2021-2022
Miscellaneous Revenue 4,696,911$ 156,731$ -96.7%146,127$ -6.8%(10,604)$ 149,050$ 2.0%2,923$ 2023 LTGO Bond
Transfers from other funds 239,899$ 236,423$ -1.4%175,000$ -26.0%(61,423)$ -$ (175,000)$ Matching funds in 2021-2022
Non-Revenues 1,750,000$ 100.0%1,750,000$ (1,750,000)$
Total Real Estate Excise Tax Fund 11,201,991$ 4,580,187$ -59.1%6,348,221$ 38.6%18,034$ 4,375,387$ -31.1%(1,972,834)$
Park Impact Fee Fund
Charges for Services 1,265,530$ 1,551,092$ 22.6%1,335,180$ -13.9%(215,912)$ 3,032,327$ 127.1%1,697,147$ Mult-Family Development and slowing of new constr.
Miscellaneous Revenue 51,865$ 95,508$ 84.1%97,418$ 2.0%1,910$ 99,366$ 2.0%1,948$ Status quo interest revenue
Transfer from other funds 3,551$ 2,088$ -41.2%
Total Park Impact Fee Fund 1,320,946$ 1,648,688$ 24.8%1,432,598$ -13.1%(214,002)$ 3,131,693$ 118.6%1,699,095$
Transportation Impact Fee Fund
Charges for Services 1,948,332$ 897,594$ -53.9%772,649$ -13.9%(124,945)$ 1,754,763$ 127.1%982,114$ Mult-Family Development and slowing of new constr.
Miscellaneous Revenue 34,974$ 30,806$ -11.9%31,854$ 3.4%1,048$ 32,745$ 2.8%891$ Status quo interest income
Total Transportation Impact Fee Fund 1,983,306$ 928,400$ -53.2%804,503$ -13.3%(123,897)$ 1,787,508$ 122.2%983,005$
Fire Impact Fee Fund
Charges for Services 161,414$ 186,617$ 15.6%160,640$ -13.9%(25,977)$ 364,830$ 127.1%204,190$ Mult-Family Development and slowing of new constr.
Miscellaneous Revenue 10,547$ 9,213$ -12.6%9,397$ 2.0%2,547$ 9,585$ 2.0%188$ Status quo interest income
Total Fire Impact Fee Fund 171,961$ 195,830$ 13.9%170,037$ -13.2%(23,430)$ 374,415$ 120.2%204,378$
NW 38th Ave Phase 3 Construction
Intergovernmental 334,761$ 513,000$ 53.2%4,886,400$ 852.5%4,373,400$ 100.0%(4,886,400)$ State Grant
Transfers from other funds 71,534$ 38,428$ -46.3%-$ 100.0%(38,428)$ -$ -$ Transfers from TIF and General Fund
Non-Revenues -$ 1,214,000$ 100.0%2023 LTGO Bond
Total NW 38th Ave Phase 3 Construction 406,295$ 551,428$ 35.7%6,100,400$ 1006.3%4,334,972$ -$ -100.0%(6,100,400)$
Facilities Capital Fund
Transfers from other funds 2,500$ -100.0%1,033,883$ 100.0%1,033,883$ 600,000$ -42.0%(433,883)$ Transfers from REET and General Fund
Non-Revenues 1,511,776$ 100.0%7,000,000$ 100.0%7,000,000$ -100.0%(7,000,000)$ 2023 LTGO
Total Facilities Capital Fund 1,514,276$ -$ -100.0%8,033,883$ 100.0%8,033,883$ 600,000$ -92.5%(7,433,883)$
Legacy Lands Project Fund
Miscellaneous Revenue 3,514$ 10,042$ 185.8%10,443$ 4.0%401$ 10,861$ 4.0%418$ Interest Earnings
Total Legacy Lands Project Fund 3,514$ 10,042$ 185.8%10,443$ 4.0%401$ 10,861$ 4.0%418$
Enterprise Funds
Storm Water Fund
Intergovernmental 61,855$ 53,694$ -13.2%-100.0%(53,694)$ State Grants
Charges for Services 1,921,563$ 2,008,748$ 4.5%2,212,460$ 10.1%203,712$ 2,458,593$ 11.1%246,133$ Rate Model and increase in Population
Miscellaneous Revenue 26,715$ 20,526$ -23.2%41,404$ 101.7%20,878$ 42,232$ 2.0%828$ Status quo interest earnings
Transfer from other funds 19,707$ 27,495$ 39.5%20,376$ 100.0%(7,119)$ 12,422$ -39.0%(7,954)$ ARPA funding
Total Storm Drainage Fund 2,029,840$ 2,110,463$ 4.0%2,274,240$ 7.8%170,896$ 2,513,247$ 10.5%246,961$
Solid Waste Fund
Charges for Services 3,036,429$ 3,121,159$ 2.8%3,266,371$ 4.7%145,212$ 3,465,211$ 6.1%198,840$ Rate Increase 2.5% + Population
Miscellaneous Revenue 28,624$ 24,748$ -13.5%25,242$ 2.0%494$ 25,747$ 2.0%505$ Status quo interest earnings
Transfer from other funds 42,160$ 100.0%63,962$ 51.7%21,802$ 38,996$ -39.0%(24,966)$ ARPA funding
Total Solid Waste Fund 3,065,053$ 3,188,067$ 4.0%3,355,575$ 5.3%167,508$ 3,529,954$ 5.2%174,379$
Water/Sewer Fund
Charges for Services 15,451,086$ 14,546,376$ -5.9%15,345,265$ 5.5%798,889$ 16,338,161$ 6.5%992,896$ Rate Model and increase in population
Miscellaneous Revenue 397,339$ 253,055$ -36.3%260,320$ 2.9%7,265$ 265,426$ 2.0%5,106$ Status quo interest earnings
Non-Revenues 42,016$ 1,236$ -97.1%-100.0%(1,236)$
Transfer from other funds 11,042$ 90,393$ 718.6%126,661$ 40.1%36,268$ 77,222$ -39.0%(49,439)$ ARPA funding
Total Water/Sewer Fund 15,901,483$ 14,891,060$ -6.4%15,732,246$ 5.6%841,186$ 16,680,809$ 6.0%948,563$
7
EXHIBIT A
2021 2022 2023 Annual %2023 2024 Annual %2024 Notes
Actual Projected Change Budget Change Change Budget Change Change
Water/Sewer Construction Fund
Miscellaneous Revenue 80$ -$ 100.0%-$
Transfer from other funds 265,057$ 443,886$ 67.5%1,210,000$ 172.6%766,114$ 8,500,000$ 602.5%7,290,000$ SDC Contributions & Rates
Total W/S Capital Fund 265,137$ 443,886$ 67.4%1,210,000$ 172.6%766,114$ 8,500,000$ 602.5%7,290,000$
2019 Water Projects Construction Fund
Miscellaneous Revenue 25,811$ 26,222$ 1.6%-$ -100.0%(26,222)$
Transfer from other funds 22,039$ 6,620$ -70.0%-100.0%(6,620)$ -$
Total 2019 Water Proj Construction 47,850$ 32,842$ -31.4%-$ -100.0%(32,842)$ -$ -$
Water/Sewer Capital Reserve Fund
Charges for Services 3,455,163$ 1,416,962$ -59.0%2,622,332$ 85.1%1,205,370$ 2,699,840$ 3.0%77,508$ Mult-Family Development and slowing of new constr.
Miscellaneous Revenue 131,705$ 113,799$ -13.6%117,213$ 3.0%3,414$ 120,729$ 3.0%3,516$ Status quo interest earnings
Total Water/Sewer Cap. Fund 3,586,868$ 1,530,761$ -57.3%2,739,545$ 79.0%1,208,784$ 2,820,569$ 3.0%81,024$
Water/Sewer Bond Reserve Fund
Miscellaneous Revenue 2,880$ 5,140$ 78.5%5,294$ 3.0%154$ 5,453$ 3.0%159$
Total Water/Sewer Bond Res. Fund 2,880$ 5,140$ 78.5%5,294$ 3.0%154$ 5,453$ 3.0%159$
Internal Support Funds
Equipment Rental Fund
Charges for Services 1,591,957$ 1,958,449$ 23.0%2,388,659$ 22.0%430,210$ 2,448,927$ 2.5%60,268$ Updated ERR model
Miscellaneous Revenue (14,905)$ 11,025$ -174.0%11,355$ 3.0%330$ 11,696$ 3.0%341$ Status quo interest earnings
Total Equipment Rental Fund 1,577,052$ 1,969,474$ 24.9%2,400,014$ 21.9%430,540$ 2,460,623$ 2.5%60,609$
Reserve Funds
Firefigher's Pension Fund
Miscellaneous Revenue 11,435$ 8,455$ -26.1%8,709$ 3.0%254$ 8,970$ 3.0%261$ Status quo interest earnings
Total Firemen's Pension Fund 11,435$ 8,455$ -26.1%8,709$ 3.0%254$ 8,970$ 3.0%261$
Retiree Medical Fund
Miscellaneous Revenue 459$ 49$ -89.3%50$ 2.0%1$ 52$ 4.0%2$ Status quo interest earnings
Transfers from other funds 127,583$ 130,135$ 2.0%156,162$ 20.0%26,027$ 160,847$ 3.0%4,685$ Increasing medical costs
Total Retiree Medical Fund 128,042$ 130,184$ 1.7%156,212$ 20.0%26,027$ 160,899$ 3.0%4,687$
LEOFF 1 Disability Board
Miscellaneous Revenue 4,952$ 3,365$ -32.0%3,466$ 3.0%101$ 3,570$ 3.0%104$ Status quo interest earnings
Transfer from other funds 157,124$ 166,551$ 6.0%171,548$ 3.0%4,997$ 176,694$ 3.0%5,146$
Total LEOFF 1 Disability Fund 162,076$ 169,916$ 4.8%175,014$ 3.0%4,997$ 180,264$ 3.0%5,250$
8
EXHIBIT A
City of Camas
Budget Appropriation Summary for 2023-2024
2021 2022 2023 Annual %2023 2024 Annual %2024
Actual Projected Change Budget Change Change Budget Change Change Notes
General Fund
Salaries and Benefits 13,213,867$ 14,321,894$ 8.4%18,077,904$ 26.2%3,756,010$ 19,491,531$ 7.8%1,413,627$ Filled vacant positions, 2 new positions, seasonals
Supplies and Services 4,236,012$ 5,406,332$ 27.6%7,025,634$ 30.0%1,619,302$ 6,771,354$ -3.6%(254,280)$ ERP system, planning contracts,
Intergovernmental 792,516$ 759,678$ -4.1%919,764$ 21.1%160,086$ 980,505$ 6.6%60,741$ Increases from Clark Co. and State
Capital 231,633$ 177,165$ -23.5%1,866,231$ 953.4%1,689,066$ 933,466$ -50.0%(932,765)$ Technology projects, park rehab projects, vehicles
Transfers to other funds 6,578,427$ 7,530,033$ 14.5%9,439,190$ 25.4%1,909,157$ 10,111,521$ 7.1%672,331$ Support for additional firefighters
Total General Fund 25,052,455$ 28,195,102$ 12.5%37,328,723$ 32.4%9,133,621$ 38,288,377$ 2.6%959,654$
Special Revenue Funds
Street Fund
Salaries and Benefits 746,367$ 772,844$ 3.5%1,123,971$ 45.4%351,127$ 1,167,192$ 3.8%43,221$ Positions filled, seasonals
Supplies and Services 996,565$ 1,236,567$ 24.1%1,449,753$ 17.2%213,186$ 1,545,763$ 6.6%96,010$ Transportation Plan, ERP
Intergovernmental 37,097$ 17,358$ -53.2%40,599$ 133.9%23,241$ 41,573$ 2.4%974$ Striping Program
Capital 404,892$ 2,715,701$ 570.7%1,338,302$ -50.7%(1,377,399)$ 1,583,430$ 18.3%245,128$ Preservation Prog,
Transfers to other funds -$ 188,204$ 100.0%192,103$ 2.1%3,899$ 191,776$ -0.2%(327)$ Debt Service,Retiree Medical
Total Street Fund 2,184,921$ 4,930,674$ 125.7%4,144,728$ -15.9%(785,946)$ 4,529,734$ 9.3%385,006$
ARPA Fund
Supplies and Services 80,606$ 787$ -99.0%
Transfers to other funds 549,443$ 100.0%3,119,288$ 467.7%2,569,845$ 3,192,329$ 2.3%73,041$
Total ARPA Fund 80,606$ 550,230$ 582.6%3,119,288$ 466.9%1,783,899$ 3,192,329$ 2.3%73,041$
Tree Fund
Supplies and Services
Total Tree Fund
C/W Fire and EMS Fund
Salaries and Benefits 10,043,765$ 12,171,445$ 21.2%14,529,644$ 19.4%2,358,199$ 14,931,251$ 2.8%401,607$
Supplies and Services 1,831,140$ 1,932,367$ 5.5%2,309,007$ 19.5%376,640$ 2,310,815$ 0.1%1,808$
Intergovernmental 139,748$ 161,225$ 15.4%180,559$ 12.0%188,250$ 184,893$ 2.4%4,334$ CRESA rates
Capital 214,309$ 17,926$ -91.6%343,000$ 100.0%325,074$ 1,741,854$ 407.8%1,398,854$ Ambulance and Engines
Transfer to other funds 41,342$ 41,378$ 0.1%42,905$ 100.0%1,527$ 42,975$ 0.2%70$
Total C/W Fire and EMS Fund 12,270,304$ 14,324,341$ 16.7%17,405,115$ 21.5%3,080,774$ 19,211,788$ 10.4%1,806,673$
Lodging Tax Fund
Supplies and Services 5,024$ 16,000$ 218.5%35,000$ 118.8%19,000$ 30,000$ -14.3%(5,000)$ Effort to reduce fund balance from COVID
Total Lodging Tax Fund 5,024$ 16,000$ 218.5%35,000$ 118.8%19,000$ 30,000$ -14.3%(5,000)$
Cemetery Fund
Salaries and Benefits 121,200$ 132,171$ 9.1%136,030$ 2.9%3,859$ 140,272$ 3.1%4,242$
Supplies and Services 67,333$ 83,211$ 23.6%115,726$ 39.1%32,515$ 118,504$ 2.4%2,778$
Capital 80,000$ 100.0%37,500$ -53.1%(42,500)$ 37,500$ 100.0%37,500$
Total Cemetery Fund 188,533$ 295,382$ 56.7%289,256$ -2.1%(6,126)$ 296,276$ 15.4%44,520$
Debt Fund
Limited GO Debt Service Fund
Principal 2,880,724$ 2,911,975$ 1.1%1,923,948$ -33.9%(988,027)$ 1,773,115$ -7.8%(150,833)$
Interest 1,367,498$ 956,762$ -30.0%1,448,895$ 51.4%492,133$ 1,394,180$ -3.8%(54,715)$
Total Unlimited GO Debt Srv Fund 4,248,222$ 3,868,737$ -8.9%3,372,843$ -12.8%(495,894)$ 3,167,295$ -6.1%(205,548)$
Capital Fund
Real Estate Excise Tax Fund
Supplies and Services 39,528$ 15,984$ -59.6%257,010$ 1507.9%241,026$ 264,720$ 3.0%7,710$
Capital 6,106,738$ 838,976$ -86.3%5,375,000$ 540.7%4,536,024$ 3,975,000$ -26.0%(1,400,000)$
Transfers to other funds 1,251,688$ 447,725$ -64.2%2,320,745$ 418.3%1,873,020$ 2,731,098$ 17.7%410,353$
Total Real Estate Excise Tax Fund 7,397,954$ 1,302,685$ -82.4%7,952,755$ 510.5%6,650,070$ 6,970,818$ -12.3%(981,937)$
9
EXHIBIT A
2021 2022 2023 Annual %2023 2024 Annual %2024
Actual Projected Change Budget Change Change Budget Change Change Notes
Park Impact Fee Fund
Capital 4,690$ 44,996$ 859.4%500,000$ 1011.2%455,004$ -$ -100.0%(500,000)$
Transfers to other funds 1,836,588$ 843,491$ -54.1%871,952$ 3.4%28,461$ 844,056$ -3.2%(27,896)$ Lacamas Lodge and North Shore Debt Service
Total Park Impact Fee Fund 1,841,278$ 888,487$ -51.7%1,371,952$ 54.4%483,465$ 844,056$ -38.5%(527,896)$
Transporation Impact Fee Fund
Transfers to other funds 1,007,786$ 1,351,183$ 34.1%1,105,068$ -18.2%(246,115)$ 1,355,146$ 22.6%250,078$ Debt Service for Transportation and Lake and Sierra Intersection
Total Transportation Impact Fee Fund 1,007,786$ 1,351,183$ 34.1%1,105,068$ -18.2%(246,115)$ 1,355,146$ 22.6%250,078$
Fire Impact Fee Fund
Transfers to other funds -$ 360,000$ 100.0%360,000$ 870,927$ 141.9%510,927$ Payment for Fire Apparatus and equipment
Total Fire Impact Fee Fund -$ 360,000$ 100.0%360,000$ 870,927$ 141.9%510,927$
NW 38th Ave Phase 3 Construction
Capital 416,801$ 1,279,000$ 206.9%6,100,400$ 377.0%4,821,400$ -$ -100.0%(6,100,400)$ Construction of Phase 3 of 38th Ave.
Total NW 38th Ave Phase 3 Construction 416,801$ 1,279,000$ 206.9%6,100,400$ 377.0%4,821,400$ -$ -100.0%(6,100,400)$
Facilities Capital Fund
Capital 19,796$ 1,739,874$ 8689.0%4,533,883$ 160.6%2,794,009$ 4,100,000$ -9.6%(433,883)$ Facilities Assessment Priority Projects
Total Facilities Capital Fund 19,796$ 1,739,874$ 8689.0%4,533,883$ 160.6%2,794,009$ 4,100,000$ -9.6%(433,883)$
Legacy Lands Project Fund
Capital 6,325,137$ 500,000$ 100.0%150,000$ -70.0%(350,000)$ Legacy Lands Master Plan
Total Legacy Lands Project Fund 6,325,137$ 500,000$ 100.0%150,000$ -70.0%(350,000)$
Enterprise Funds
Storm Water Fund
Salaries and Benefits 687,411$ 647,735$ -5.8%1,179,002$ 82.0%531,267$ 1,222,689$ 3.7%43,687$
Supplies and Services 752,166$ 776,998$ 3.3%863,478$ 11.1%86,480$ 828,957$ -4.0%(34,521)$
Intergovernmental 93,257$ 54,234$ -41.8%100,799$ 85.9%46,565$ 103,218$ 2.4%2,419$
Capital 631,911$ 95,047$ -85.0%759,000$ 698.6%663,953$ 2,000,000$ 163.5%1,241,000$
Debt Service Payments 26,352$ 66,383$ 151.9%56,640$ 100.0%(9,743)$ 56,359$ -0.5%(281)$
Total Storm Water Fund 2,191,097$ 1,640,397$ -25.1%2,958,919$ 80.4%1,318,522$ 4,211,223$ 42.3%1,252,304$
Solid Waste Fund
Salaries and Benefits 492,549$ 557,550$ 13.2%676,425$ 21.3%118,875$ 699,607$ 3.4%23,182$
Supplies and Services 2,062,760$ 1,839,904$ -10.8%2,153,193$ 17.0%313,289$ 2,294,194$ 6.5%141,001$
Capital 100.0%-$
Intergovernmental 128,279$ 131,652$ 2.6%131,119$ -0.4%(533)$ 140,953$ 7.5%9,834$
Total Solid Waste Fund 2,683,588$ 2,529,106$ -5.8%2,960,737$ 17.1%431,631$ 3,134,754$ 5.9%174,017$
Water/Sewer Fund
Salaries and Benefits 2,720,329$ 2,939,863$ 8.1%4,434,351$ 50.8%1,494,488$ 4,606,749$ 3.9%172,398$
Supplies and Services 4,702,694$ 5,067,627$ 7.8%5,548,811$ 9.5%481,184$ 5,653,627$ 1.9%104,816$
Intergovernmental 559,788$ 588,337$ 5.1%626,189$ 6.4%37,852$ 641,217$ 2.4%15,028$
Capital 633,779$ 643,815$ 1.6%3,561,000$ 453.1%2,917,185$ 7,150,000$ 3,589,000$
Debt Service Payments 1,792,656$ 3,933,317$ 119.4%4,331,497$ 10.1%398,180$ 4,326,186$ -0.1%(5,311)$ Debt Service Schedules
Transfers to other funds 261,273$ 1,025,294$ 292.4%262,353$ -74.4%(762,941)$ 28,173$ -89.3%(234,180)$
Total Water/Sewer Fund 10,670,519$ 14,198,253$ 33.1%18,764,201$ 32.2%4,565,948$ 22,405,952$ 19.4%3,641,751$
W/S Capital Projects Fund
Capital 577,534$ 1,480,000$ 156.3%1,210,000$ -18.2%(270,000)$ 8,500,000$ 602.5%7,290,000$
Total W/S Capital Projects 577,534$ 1,480,000$ 156.3%1,210,000$ -18.2%(270,000)$ 8,500,000$ 602.5%7,290,000$
North Shore Sewer Construction Project
Capital 209,569$ 420,503$ 100.7%-$ -100.0%(420,503)$ -100.0%-$ Lacamas Creek Pump Station, WWTP Gravity Thickener Project
Total North Shore Construction 209,569$ 420,503$ 100.7%-$ -100.0%(420,503)$ -$ -100.0%-$
10
EXHIBIT A
2021 2022 2023 Annual %2023 2024 Annual %2024
Actual Projected Change Budget Change Change Budget Change Change Notes
2019 Water Construction Projects
Capital 1,286,642$ 1,860,000$ 44.6%-$ -100.0%(1,860,000)$ -$ #DIV/0!-$
Total2019 Water Construction Projects 1,286,642$ 1,860,000$ 44.6%-$ -100.0%(1,860,000)$ -$ -100.0%-$
Water/Sewer Capital Reserve Fund
Transfers to other funds -$ -$ 1,150,000$ 100.0%1,150,000$ 8,500,000$ 639.1%7,350,000$
Total Water/Sewer Cap. Fund -$ -$ 1,150,000$ 100.0%1,150,000$ 8,500,000$ 639.1%7,350,000$
Water/Sewer Bond Reserve Fund
Transfers to other funds -$ -$ 0.0%-$ 0.0%-$ -$ 0.0%-$
Total Water/Sewer Bond Res. Fund -$ -$ 0.0%-$ 0.0%-$ -$ 0.0%-$
Internal Support Funds
Equipment Rental Fund
Salaries and Benefits 510,927$ 582,732$ 14.1%693,488$ 19.0%110,756$ 719,454$ 3.7%25,966$ Mechanic FTE
Supplies and Services 893,340$ 588,594$ -34.1%700,317$ 19.0%111,723$ 717,124$ 2.4%16,807$ Improvements, Technology and Equipment
Capital 507,932$ 52,825$ -89.6%2,110,318$ 3894.9%2,057,493$ 581,632$ -72.4%(1,528,686)$ Replacement Schedule
Total Equpment Rental Fund 1,912,199$ 1,224,151$ -36.0%3,504,123$ 186.2%2,279,972$ 2,018,210$ -42.4%(1,485,913)$
Reserve Funds
Firefighter's Pension Fund
Professional Services -$ 3,500$ 100.0%3,546$ 1.3%46$ 3,631$ 2.4%85$
Transfers to other funds 81,898$ 76,896$ -6.1%88,719$ 15.4%11,823$ 91,152$ 2.7%2,433$
Total Firefighters's Pension Fund 81,898$ 80,396$ -1.8%92,265$ 14.8%11,869$ 94,783$ 2.7%2,518$
Retiree Medical Benefits Fund
Salary and Benefits 149,982$ 152,145$ 1.4%156,709$ 3.0%4,564$ 161,411$ 3.0%4,702$
Total Retiree Medical Fund 149,982$ 152,145$ 1.4%156,709$ 3.0%4,564$ 161,411$ 3.0%4,702$
LEOFF 1 Disability Board
Salary and Benefits 169,437$ 191,445$ 13.0%217,593$ 100.0%26,148$ 230,648$ 6.0%13,055$
Total LEOFF 1 Disability Fund 169,437$ 191,445$ 13.0%217,593$ 100.0%26,148$ 230,648$ 6.0%13,055$
11
EXHIBIT A
City of Camas
General Fund Expenditure Budget Summary for 2022-2023
2021 2022 2023 Annual %2023 2024 Annual %2024
Actual Projected Change Budget Change Change Budget Change Change Notes
Legislative
Salaries and Benefits 189,841$ 245,920$ 29.5%264,226$ 7.4%18,306$ 275,087$ 4.1%10,861$ Full staffing in 2022
Supplies and Services 67,270$ 38,396$ -42.9%18,053$ -53.0%(20,343)$ 18,474$ 2.3%421$ Municode & Council Chambers
Total Legislative 257,111$ 284,316$ 10.6%282,279$ -0.7%(2,037)$ 293,561$ 4.0%11,282$
Judicial
Salaries and Benefits 234,100$ 216,324$ -7.6%242,155$ 11.9%25,831$ 250,971$ 3.6%8,816$ Bailiff converted to prof srvs
Supplies and Services 152,355$ 166,661$ 9.4%195,247$ 17.2%28,586$ 199,932$ 2.4%4,685$ Security Upgrades and Bailiff srv
Intergovernmental 85,197$ 111,326$ 30.7%103,299$ -7.2%(8,027)$ 105,778$ 2.4%2,479$ County costs remain status quo
Total Judicial 471,652$ 494,311$ 4.8%540,701$ 9.4%46,390$ 556,681$ 3.0%15,980$
Executive
Salaries and Benefits 388,064$ 334,358$ -13.8%691,263$ 106.7%356,905$ 723,892$ 4.7%32,629$ CA to be filled 2023
Supplies and Services 228,465$ 524,925$ 129.8%95,390$ -81.8%(429,535)$ 97,607$ 2.3%2,217$ Comm Survey, Fac Study, CA contract
Intergovernmental -$ -$ 10.0%22,736$ 100.0%22,736$ 23,282$ 2.4%546$ Community Outreach
Total Executive 616,529$ 859,283$ 39.4%809,389$ -5.8%(49,894)$ 844,781$ 4.4%35,392$
Finance
Salaries and Benefits 1,131,902$ 1,421,588$ 25.6%1,851,508$ 30.2%429,920$ 1,918,944$ 3.6%67,436$ Additional Staffing, backfill
Supplies and Services 236,274$ 522,509$ 121.1%425,938$ -18.5%(96,571)$ 396,808$ -6.8%(29,130)$ ERP contract costs
Intergovernmental 65,761$ 75,042$ 14.1%85,000$ 13.3%9,958$ 87,040$ 2.4%2,040$ State Auditor Increases
Total Finance 1,433,937$ 2,019,139$ 40.8%2,362,446$ 17.0%343,307$ 2,402,792$ 1.7%40,346$
Legal
Supplies and Services 199,493$ 235,523$ 18.1%243,362$ 3.3%7,839$ 249,203$ 2.4%5,841$ Contract increases
Total Legal 199,493$ 235,523$ 18.1%243,362$ 3.3%7,839$ 249,203$ 2.4%5,841$
Human Resources
Salaries and Benefits 175,872$ 294,302$ 67.3%468,558$ 59.2%174,256$ 487,638$ 4.1%19,080$ New Position/staff allocation
Supplies and Services 42,437$ 165,398$ 289.7%266,156$ 60.9%100,758$ 147,543$ -44.6%(118,613)$ Recruitment Contracts
Total Human Resources 218,309$ 459,700$ 110.6%734,714$ 59.8%275,014$ 635,181$ -13.5%(99,533)$
Administrative Services
Salaries and Benefits 158,477$ 194,234$ 22.6%319,660$ 64.6%125,426$ 422,393$ 32.1%102,733$ New Position
Supplies and Services 100,502$ 223,126$ 122.0%160,612$ -28.0%(62,514)$ 164,453$ 2.4%3,841$ Furniture
Intergovernmental 38,318$ 21,612$ -43.6%52,307$ 142.0%30,695$ 53,563$ 2.4%1,256$ Clark County costs for Elections
Total Administrative Services 297,297$ 438,972$ 47.7%532,579$ 21.3%93,607$ 640,409$ 20.2%107,830$
12
EXHIBIT A
2021 2022 2023 Annual %2023 2024 Annual %2024
Actual Projected Change Budget Change Change Budget Change Change Notes
Law Enforcement
Salaries and Benefits 4,719,630$ 5,147,896$ 9.1%5,956,341$ 15.7%808,445$ 6,479,182$ 8.8%522,841$ New staffing
Supplies and Services 660,910$ 796,592$ 20.5%1,196,453$ 50.2%399,861$ 1,120,595$ -6.3%(75,858)$ Equipment contracts
Intergovernmental 277,014$ 259,026$ -6.5%254,615$ -1.7%(4,411)$ 260,726$ 2.4%6,111$ SWAT/CRESA Costs
Capital 1,422$ -$ -$ 100.0%-$ -$ -100.0%-$
Total Law Enforcement 5,658,976$ 6,203,514$ 9.6%7,407,409$ 19.4%1,203,895$ 7,860,503$ 6.1%453,094$
Detention and Correction
Salaries and Benefits 92,641$ 90,354$ -2.5%77,833$ -13.9%(12,521)$ 80,870$ 3.9%3,037$
Supplies and Services 23,810$ 49,501$ 107.9%69,140$ 39.7%19,639$ 70,819$ 2.4%1,679$
Intergovernmental 164,167$ 141,806$ -13.6%175,777$ 24.0%33,971$ 218,051$ 24.0%42,274$ Jail Costs
Total Detention and Correction 280,618$ 281,661$ 0.4%322,750$ 14.6%41,089$ 369,740$ 14.6%46,990$
Information Services
Salaries and Benefits 506,995$ 659,483$ 30.1%1,050,297$ 59.3%390,814$ 1,218,176$ 16.0%167,879$ New Staffing
Supplies and Services 476,891$ 393,013$ -17.6%673,952$ 71.5%280,939$ 536,428$ -20.4%(137,524)$ Contract increases
Capital -$ 1,350,924$ 100.0%1,350,924$ -100.0%(1,350,924)$ IT Upgrades, Security, Phone Sys
Total Information Services 983,886$ 1,052,496$ 7.0%3,075,173$ 192.2%2,022,677$ 1,754,604$ -42.9%(1,320,569)$
Engineering
Salaries and Benefits 1,466,861$ 1,488,956$ 1.5%2,002,448$ 34.5%513,492$ 2,159,671$ 7.9%157,223$ New Staffing
Supplies and Services 123,439$ 142,566$ 15.5%179,624$ 26.0%37,058$ 183,935$ 2.4%4,311$ Increase in insurance
Capital -$ 31,000$ 31,000$ -$ (31,000)$ Vehicle for new staffing
Total Engineering 1,590,300$ 1,631,522$ 2.6%2,213,072$ 35.6%581,550$ 2,343,606$ 5.9%130,534$
Community Development
Salaries and Benefits 250,331$ 238,047$ -4.9%491,087$ 106.3%253,040$ 511,216$ 4.1%20,129$ Filled positions
Supplies and Services 5,530$ 144,256$ 2508.6%202,780$ 40.6%58,524$ 136,433$ -32.7%(66,347)$ ERP Costs
Total Community Development 255,861$ 382,303$ 49.4%693,867$ 81.5%311,564$ 647,649$ -6.7%(46,218)$
Planning
Salaries and Benefits 551,485$ 410,919$ -25.5%562,277$ 36.8%151,358$ 583,565$ 3.8%21,288$ Vacant Position Filled
Supplies and Services 162,353$ 158,517$ -2.4%358,384$ 126.1%199,867$ 784,426$ 118.9%426,042$ Comp Plan
Intergovernmental 102,177$ 37,306$ -63.5%113,490$ 204.2%76,184$ 116,214$ 2.4%2,724$
Total Planning 816,015$ 606,742$ -25.6%1,034,151$ 70.4%427,409$ 1,484,205$ 43.5%450,054$
Animal Control
Supplies and Services -$ -$ 185$ 100.0%185$ 189$ 2.2%4$
Intergovernmental 54,602$ 99,441$ 82.1%101,870$ 2.4%2,429$ 104,926$ 3.0%3,056$ Humane Soc Contract
Total Animal Control 54,602$ 99,441$ 82.1%102,055$ 2.6%2,614$ 105,115$ 3.0%3,060$
Parks and Recreation
Salaries and Benefits 448,021$ 453,659$ 1.3%628,637$ 38.6%174,978$ 750,277$ 19.3%121,640$ New Staffing
Supplies and Services 303,250$ 355,248$ 17.1%730,889$ 105.7%375,641$ 572,129$ -21.7%(158,760)$ Project Manager,Open Sp Plan
Capital -100.0%60,000$ 60,000$ (60,000)$ New Vehicle
Total Parks and Recreation 751,271$ 808,907$ 7.7%1,419,526$ 75.5%610,619$ 1,322,406$ -6.8%(97,120)$
13
EXHIBIT A
2021 2022 2023 Annual %2023 2024 Annual %2024
Actual Projected Change Budget Change Change Budget Change Change Notes
Parks Maintenance
Salaries and Benefits 790,070$ 827,483$ 4.7%925,120$ 11.8%97,637$ 971,312$ 5.0%46,192$ Additional Staffing
Supplies and Services 547,745$ 756,974$ 38.2%831,123$ 9.8%74,149$ 851,070$ 2.4%19,947$ Noxious Weed Abatement,
Intergovernmental 5,280$ 14,657$ 177.6%10,669$ -27.2%(3,988)$ 10,925$ 2.4%256$
Capital 55,242$ 29,157$ -47.2%251,000$ 760.9%221,843$ 75,000$ -70.1%(176,000)$ Park Rehab, Field Drainage
Total Parks Maintenance 1,398,337$ 1,628,271$ 16.4%2,017,912$ 23.9%389,641$ 1,908,307$ -5.4%(109,605)$
Building
Salaries and Benefits 788,105$ 802,701$ 1.9%921,947$ 14.9%119,246$ 954,612$ 3.5%32,665$ New Staffing
Supplies and Services 184,914$ 106,371$ -42.5%370,673$ 248.5%264,302$ 373,425$ 0.7%2,752$ Credit Card fees,training, tools
Capital -$ -$ 31,000$ New Vehicle
Total Building 973,019$ 909,072$ -6.6%1,292,620$ 42.2%383,548$ 1,359,037$ 5.1%66,417$
Central Services
Salaries and Benefits 152,580$ 223,489$ 46.5%247,320$ 10.7%23,831$ 255,582$ 3.3%8,262$ New and reallocated staffing
Supplies and Services 172,542$ 229,386$ 32.9%200,083$ -12.8%(29,303)$ 204,910$ 2.4%4,827$ Addressing maintenance issues
Capital 100.0%-$ 20,000$ 20,000$ New Vehicle
Total Central Services 325,122$ 452,875$ 39.3%447,403$ -1.2%(5,472)$ 480,492$ 7.4%33,089$
Library
Salaries and Benefits 1,168,888$ 1,272,182$ 8.8%1,377,227$ 8.3%105,045$ 1,448,143$ 5.1%70,916$ Positions filled
Supplies and Services 547,834$ 396,832$ -27.6%807,590$ 103.5%410,758$ 662,972$ -17.9%(144,618)$ Repairs, furnishings, carpet, shelves
Capital 174,969$ 148,008$ -15.4%173,307$ 17.1%25,299$ 807,466$ 365.9%634,159$ Learning Bee Hive
Total Library 1,891,691$ 1,817,022$ -3.9%2,358,124$ 29.8%541,102$ 2,918,581$ 23.8%560,457$
Support to Other Funds
Transfers to Other Funds 6,578,427$ 7,530,033$ 14.5%9,439,190$ 25.4%1,909,157$ 10,111,521$ 7.1%672,331$ Firefighters, Street Preservation
Total Support to Other Funds 6,578,427$ 7,530,033$ 14.5%9,439,190$ 25.4%1,909,157$ 10,111,521$ 7.1%672,331$
TOTAL GENERAL FUND 25,052,453$ 28,195,103$ 12.5%37,328,722$ 32.4%9,133,619$ 38,288,374$ 2.6%959,652$
14
City of Camas 2023-2024 Revenue Budget
Licenses Inter-Charges Other Beginning
&governmental For Fines & Misc.Financing Interfund Fund
Fund Taxes Permits Revenue Services Forfeits Revenue Sources Transfers Balance Total
General Government Operations
General Fund $47,070,681 $2,377,897 $1,494,146 $11,948,036 $278,950 $723,883 $$5,609,226 $15,435,891 $84,938,710 -
Special Revenue
Street Fund 1,144,565 - 24,277 8,187,802 1,288,215 10,644,859 -
ARPA Fund 75,001 6,236,616 6,311,617 -
Tree Fund - - 204 15,580 15,784 -
Camas/Washougal Fire and EMS 5,292,069 232,143 1,202,580 14,278,580 24,420 36,335 - 13,650,537 2,251,230 36,967,894 -
Lodging Tax 47,277 751 59,634 107,662 -
Cemetery 168,505 3,110 400,000 215,904 787,519 -
Sub Total 5,339,346 232,143 2,347,145 14,447,085 24,420 139,678 - 22,238,339 10,067,179 - 54,835,335
Debt Service
Unlimited G.O. Bond Debt Service - - -
Limited G.O. Bond Debt Service 6,540,138 - 6,540,138 -
Sub Total - - - - - - - 6,540,138 - 6,540,138
Capital Projects
Real Estate Excise Tax Capital 8,291,431 212,000 295,177 1,750,000 175,000 15,047,340 25,770,948 -
Park Impact Fee Capital 4,367,507 196,784 3,851,009 8,415,300 -
Transportation Impact Fee Capital 2,527,412 64,599 - 3,662,476 6,254,487 -
Fire Impact Fee 525,470 18,982 1,445,418 1,989,870 -
NW 38th Ave Phase 3 Construction 4,886,400 1,214,000 - - 6,100,400 -
Facilities Capital Fund - 7,000,000 1,633,883 1,502,473 10,136,356
Legacy Lands Project - 10,443 5,915,535 5,925,978
-
Sub Total 8,291,431 - 5,098,400 7,420,389 - 585,985 9,964,000 1,808,883 31,424,252 64,593,340
Enterprise
Storm Water Utility - 4,671,053 83,636 32,798 3,172,862 7,960,349 -
City Solid Waste 6,731,582 50,989 102,958 4,019,129 10,904,658 -
Water-Sewer 31,683,426 525,746 203,883 13,843,246 46,256,301 -
Water-Sewer Capital Projects - 9,710,000 - 9,710,000 -
North Shore Sewer Construction Project - 245,340 245,340
2019 Water Construction Projects - 6,236,979 6,236,979
Water-Sewer Capital Reserve 5,322,172 237,942 - - 16,177,490 21,737,604 -
Water-Sewer Bond Reserve 10,747 1,724,690 1,735,437
Sub Total - - - 48,408,233 - 909,060 - 10,049,639 45,419,736 104,786,668
Internal Support
Equipment Rental 4,837,586 23,051 2,606,394 7,467,031 -
Reserves
Firefighter's Pension 17,679 1,140,609 1,158,288
Retiree Medical 102 317,009 13,371 330,482 -
LEOFF 1 Disablity Board 7,036 348,242 467,345 822,623 -
Sub Total - - - - - 24,817 - 665,251 1,621,325 2,311,393
Total $60,701,458 $2,610,040 $8,939,691 $87,061,329 $303,370 $2,406,474 $9,964,000 $46,911,476 $106,574,777 $325,472,615
- 15
City of Camas 2023-2024 Expenditure Budget
Inter-Ending
Salaries &Personnel Other Services governmental Interfund Debt Capital Fund
Fund Wages Benefits Supplies & Charges Services/Taxes Transfers Service Outlay Total Balance
General Government Operations
General Fund $26,919,739 $10,649,696 $1,267,271 $12,529,717 $1,900,269 $19,550,711 $- $2,799,697 $75,617,100 $9,321,610 -
Special Revenue
Street Fund 1,668,828 622,335 209,655 2,785,861 82,172 383,879 2,921,732 8,674,462 1,970,397 -
ARPA Fund 6,311,617 6,311,617 - -
Tree Fund - - 15,784
Camas/Washougal Fire and EMS 22,806,470 6,654,425 834,449 3,785,373 365,452 85,880 2,084,854 36,616,903 350,991 -
Lodging Tax 65,000 65,000 42,662 -
Cemetery 163,797 112,505 15,360 218,870 75,000 585,532 201,987 -
Sub Total 24,639,095 7,389,265 1,059,464 6,855,104 447,624 6,781,376 - 5,081,586 52,253,514 2,581,821
Debt Service
Unlimited G.O. Bond Debt Service - -
Limited G.O. Bond Debt Service 6,540,138 6,540,138 - -
Sub Total 6,540,138 6,540,138 -
Capital Projects
Real Estate Excise Tax Capital 521,730 5,051,843 9,350,000 14,923,573 10,847,375 -
Park Impact Fee Capital - 1,716,008 500,000 2,216,008 6,199,292 -
Transportation Impact Fee Capital 2,460,214 2,460,214 3,794,273 -
Fire Impact Fee 1,230,927 1,230,927 758,943 -
NW 38th Ave Phase 3 Construction 6,100,400 6,100,400 - -
Facilities Capital Fund 8,633,883 8,633,883 - -
Legacy Lands Project 150,000 150,000 5,786,839 -
Sub Total - - - 521,730 - 10,458,992 - 24,734,283 35,715,005 27,386,722
Enterprise
Storm Water Utility 1,660,050 741,641 91,538 1,600,897 204,016 112,999 2,759,000 7,170,141 790,207
City Solid Waste 900,129 475,903 116,931 4,330,456 272,072 6,095,491 4,809,167 -
Water-Sewer 6,575,330 2,465,770 1,990,549 9,211,889 1,267,406 290,526 8,657,683 10,711,000 41,170,153 5,086,148 -
Water-Sewer Capital Projects 9,710,000 9,710,000 - -
North Shore Sewer Construction Project - - 245,340
2019 Water Construction Projects - - 6,236,979
Water-Sewer Capital Reserve 9,650,000 9,650,000 12,087,604 -
Water-Sewer Bond Reserve 1,735,437
Sub Total 9,135,509 3,683,314 2,199,018 15,143,242 1,743,494 9,940,526 8,770,682 23,180,000 73,795,785 30,990,882
Internal Support
Equipment Rental 1,000,797 412,145 171,416 1,246,026 2,691,950 5,522,334 1,944,698
Reserves
Firefighter's Pension 7,177 179,871 187,048 971,240 -
Retiree Medical 318,120 318,120 12,362 -
LEOFF 1 Disablity Board 448,241 448,241 374,382 -
Sub Total - 773,538 - - - 179,871 - - 953,409 1,357,984
Total $61,695,140 22,907,958 4,697,169 36,295,819 4,091,387 46,911,476 15,310,820 58,487,516 250,397,285 73,196,973
16