ORD 27192015-2016
Budget
City of Camas Budget 2015-2016
Table of Contents
Section I: Overview – The Budget in Summary
Budget Message I-1
Reader’s Guide to the Budget I-9
The Budget Process I-17
Budget Summary I-19
Section II: Department Budgets
General Fund
Summary II-1
Revenues II-5
Legislative II-9
Judicial II-11
Executive II-13
Finance II-15
Legal Counsel II-18
Human Resources II-20
Administrative Services II-22
Law Enforcement II-24
Detention and Correction II-29
Information Systems II-32
Community Development II-35
Animal Control II-39
Parks and Recreation II-41
Central Services II-47
Library II-49
Operating Transfers II-52
General Fund Summary II-54
Special Revenue Funds
Summary II-55
Streets II-59
Camas/Washougal Fire and Emergency Rescue Services Fund II-66
Cemetery Fund II-73
Lodging Tax Fund II-76
City of Camas Budget 2015-2016
Debt
Summary II-77
Unlimited Tax General Obligation Bond Debt Fund II-84
Limited Tax General Obligation Bond Debt Fund II-86
Capital
Summary II-89
Growth Management Act Capital Fund II-97
NW 38th Avenue Construction Fund II-100
Friberg/Strunk Street Construction Fund II-102
Brady Road Construction Fund II-104
NW 6th and Norwood Construction Fund II-106
Street Lighting LED Project Fund II-108
Utility Funds
Summary II-111
Storm Water Drainage Fund II-114
Sanitary Fund II-118
Water/Sewer Fund II-122
Internal Service Fund and Pension Fund
Summary II-133
Equipment Rental Fund II-134
Firemen’s Pension Fund II-139
Section III: Statistics and Glossary
Section 1 - City Background
Form of Government and Organization III-1
City Mission Statement and Board, Commissions and Committees III-2
City Organizational Chart III-3
Regular Positions/Full Time Equivalents (FTEs) by Department III-4
Section 2 – Geography
Summary III-6
Map of the City of Camas III-7
Section 3 – Community Profile
Community Profile Statistics III-8
Section 4 – Demographics and Economics III-9
Section 5 – Budget Ordinance III-10
City of Camas Budget 2015-2016
Section 6 – City of Battle Ground Financial Policies III-13
Section 7 – Glossary III-23
City of
Camas
Budget
2015-
2016
I. Overview:
The Budget in
Summary
City of Camas Budget 2015-2016
I-1
Budget Message
Dear Council Members, Citizens, and Staff:
I am pleased to present the City’s first Biennial Budget for 2015-2016. This budget reflects the Council’s goals along
with the ongoing services our citizens have come to expect.
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
budgets. The budget itself was built in a new process from prior years by building upon a baseline budget with
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 2013-2014 and the momentum is expected to accelerate into 2015-2016.
New construction in housing continues to grow annually with an anticipated 160-245 new homes set to be
constructed. 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’s proximity to the City of Portland, Oregon and the
Portland International Airport enhance the marketability of homes in Camas. In addition, Camas prides itself for
supporting education and recreational opportunities for its community.
To meet growing demand, the City of Camas approved new residential zoning in the annexed land north of
Lacamas Lake as well as some commercial and industrial land. The City anticipates this area to drive most of the
housing growth of the City. New infrastructure for the north-end of Lacamas Lake will be a priority over the next
several years.
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 and expanding businesses have included new restaurants, retail,
and services. New commercial developments are anticipated for 2015-2016 which will increase new construction
and sales tax for the city. These developments are primarily near the City’s nearly completed construction of 38th
Avenue. This project converted 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 2015-2016, the City has $24
million in capital projects, the four largest include:
City of Camas Budget 2015-2016
I-2
Project Timing Funding Number
of Jobs
Benefit for the City
544 Pressure Zone
Project Water
Treatment Facility
Project started in
2013 and to be
completed in 2015
Public Works Trust Fund Loan to be
repaid with water rates
50 Allows for development and growth
for the City
STEP Bypass Line Project started in
2014 to be
completed in 2015
Public Works Trust Fund Loan to be
repaid with sewer rates
20 Provides essential infrastructure to
support growth in the northern part of
the City
Water Reservoir Project to be
completed in 2016
Public Works Trust Fund Loan to be
repaid with water rates
30 Increases storage capacity for the City
Street Lighting LED
Project
Project to be
completed in 2015
Department of Commerce grant,
Clark Public Utilities Incentive and
Limited General Obligation bonds
10 Replaces all city owned street lights
with LED bulbs with energy and
maintenance savings payback in 18
years
Revenue Forecast
Housing projections have a direct impact on three major sources of funds for the City: property taxes, sales tax and
real estate excise tax. Property taxes collections are increasing in the near term with the growth of new
construction and assessed values slowly returning which are lowering tax rates. Sales tax that is generated from
the new home construction may increase modestly, with more robust growth coming from increasing commercial
activity and City capital projects. Real estate excise tax is projected to remain low as it is tied to the sales price of
the home as well as volume of sales. Commercial activity seems to be slowly returning and unemployment is
improving as well. As a result, the economy is growing at a modest rate and the forecast for these revenues is
anticipated to increase 9% in 2015 and 5% in 2016.
Population growth in the City of Camas has averaged approximately 4% annually since 1999. Even during the
economic downturn, the City of Camas continued to steadily grow 1.5% to 3.3% annually. The City staff is
projecting a conservative 3% annual growth for 2015-2016. This increase in growth rate is based upon housing
assumptions as well as continued commercial development for the regional economy. Population impacts
revenues such as permits, licenses, charges for services, fines and forfeitures.
The one area of anticipated decline is support from Federal and State shared revenues. The City anticipates further
declines of over 5% annually from revenues such as federal grants for public safety and state shared revenues such
as criminal justice revenue sharing. This is an area the City continues to work toward restoring especially with
increasing unfunded mandates from both the Federal and State governments.
Budget assumptions could change or modifications may be required to the 2015-2016 budget if any of the
following occur:
Housing market slowed
Additional retail
Grant funding awarded
Policy changes regarding revenues
City of Camas Budget 2015-2016
I-3
Changes for the 2015-2016 Budget Process
The City continues to evolve how the budget is prepared. In prior years, departments submitted budget line items for
their respective departments. These line items rolled together operating and capital budgets. The Mayor, City
Administrator and the Finance Department prepared the Recommended Budget Document which included these line
items. The Mayor’s 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:
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 to formulate the Mayor’s
Recommended Budget for the City.
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.
The City opted for the biennial budget this budget cycle. The State of Washington granted authority to cities in 1985 to
allow for an adoption of a two year appropriation without a subsequent action. Cities are required to make a decision by
ordinance adopted at least six months before the biennium can start and the biennium must start on an odd numbered
year. The Camas City Council elected to utilize this budget process by approving Ordinance No. 2708 on June 16, 2014 with
the first biennium to start in 2015.
It is anticipated the biennial budget process will not only save staff time but will lend itself to better long-term planning. It
will allow the City to utilize the first year of the budget to work on strategic planning and provide more time on financial
plans such as the Capital Improvement Plan (CIP) and at a minimum improve congruence between budget and the CIP.
These plans do not appropriate budget but they guide in the planning and can aid in planning a multi-year budget.
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 2015-2016
budget to realign the budget for longer term sustainability. Staff discussed a number of strategies with the City Council
opting for four strategies:
Continue to realign Operating and Capital Budgets
City of Camas Budget 2015-2016
I-4
Formulate a Baseline Budget
Refine Cost Allocation Methodology
Use Decision Packages as a tool to shape policy decisions
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. This required clearly demonstrating what is needed for operating the City and the
baseline budget for supporting those core City Services. The staff refined cost allocation models to ensure costs were
accurately captured and appropriately allocated. Finally, decision packages allowed Council to focus budget discussions
not on what required service delivery but rather how to enhance service delivery or provide additional services.
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
existing capital projects as long as no more than 35% of the available funds were used. This law does sunset on December
31, 2016. The City utilized this revenue source for 2013. With adequate projected funding in the 2014 Budget, this funding
was 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 2015-2016 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 2015-2016 Budget to identify future operating costs impacts for each of the approved
capital projects. It is a second year attempt with the goal for the next budget cycle to enhance these projections and
provide more uniformity in the projections.
Formulate a Baseline Budget Staff performed an historical analysis of historical actual expenditures over a four year
period to determine the base budget required to support a department. The baseline was then adjusted for one-time
expenditures in prior years. This new baseline also required some realignment of departments such as Administrative
Services Department assuming the Other Government Department as well as a realignment of staff whose time was split
between different functions. For some departments, the baseline allowed the department to consolidate programs and
line items to better represent current functions and responsibilities.
Once the historical baseline was determined, salaries and benefits were adjusted for contract increases and benefit
provider projections. The supplies and services were then adjusted for inflation projections.
Refine Cost Allocation Methodology Staff in tandem with formulating the Baseline, revisited cost allocation models such
as the Indirect Costing Model and the Equipment Rental and Replacement Model. The goal was to ensure the rates were
as accurate and stable as possible before incorporating the new rates into the Baseline Budget. In prior years, rates were
adjusted and City Council adopted the rates. During the economic downturn, it was difficult for some departments to
absorb large increases in rates. To avoid these large fluctuations, the City revisited the models to ensure methodologies
City of Camas Budget 2015-2016
I-5
would preclude large fluctuations and provide for more stability for the departments by incorporating current and
projected future rates into the Biennial Baseline Budget.
Use Decision Packages as a tool to shape policy decisions The Mayor’s Recommended Budget to City Council provided
35 operating decision packages and 35 capital decision packages. These decision packages were designed to provide the
City Council the request in its entirety, which means if a position was requested, it included not only salary and benefits
but other items the position may require such as computer, uniforms, vehicle and equipment. The package also would
provide any possible revenue offsets or cost avoidances. It also included if a capital project, any future operating impacts.
This format provided City Council with an ability to receive a full picture of the impact of the decision and to be able to sort
the decisions with their priorities for the City.
2015-2016 City Goals and Priorities
During the City Council workshops, priorities were developed to guide staff in formulating the 2015-2016 Budget. The
2015-2016 Budget reflects the improving economic environment as well as anticipating the needs as a result of the
growth. 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 the summer of 2014, 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.
These goals then translated into the Budget priorities. These priorities included the following:
City of Camas Budget Goals Budget Priorities
Restoration Decisions regarding the 2015-2016 Budget were to ensure
that restoration of service delivery and preservation in
capital were made.
- Reinstate Police Officer, Plans Examiner, Administrative
Assistant
- Additional Training for Fire and EMS staff
- Ongoing maintenance and repair for Water/Sewer
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
- Hire Information Systems Analyst
- Hire seasonal help for athletic fields
Compliance Ensure key compliance issues are addressed:
- Safety and Capacity Study for Streets
- NPDES Permit – Consultant Contract
- Reallocation of Staff
City of Camas Budget 2015-2016
I-6
City Staffing
The City of Camas 2015-2016 budget reflects efforts to restore staffing as well as to keep up with increasing
demands. The City matched the increase in ongoing revenue, with the priority in hiring staff in departments in
which operational issues were pressing either from compliance or volume. In cases, when the revenue was maybe
growth driven and possibly not sustainable, the City opted for seasonal help.
Department Position
Change
Position Change Description
Police 1 Police Officer restored a vacancy since 2007. This position will enable the Police Department to
operate with two full patrol squads of 10 members each.
Information Services 1 Information Systems Analyst position to assist with workload and new technology demands.
Fire and EMS 1 Administrative Assistant for the Fire Marshal’s Office is a reinstated position for a Washougal
position which has been vacant and temporarily filled.
Building
1 Plans Examiner/Building Inspector is to reinstate a position from 2008 and will assist the Building
Department with the growing number of building permits.
Water/Sewer/Storm
Drainage
1 Administrative Support Assistant I to assist staff with backflow administration, contract
management, and new purchasing requirements.
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 2015-2016. Some of the key programs or projects funded in 2015-2016 include:
Position changes as described above
Sustainable street maintenance program
Replace aging police equipment and technology
Ongoing repair and maintenance plans for Parks
Studies to help guide future infrastructure needs
Investment in technology both from computers as well as training
Capital projects scheduled for design and/or construction during 2015-2016 include:
STEP Sewer Bypass Line
544 Pressure Zone Project – Water Treatment Facility
Street Lighting LED Project
NW 6th and Norwood Project
NW Brady Road
Water Reservoir
Various repair and replacement projects in utilities, parks and streets
City of Camas Budget 2015-2016
I-7
Core Services
The 2015-2016 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 2015-
2016 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 2015-2016 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.
Community Development is the combination 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 2015-2016 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, the City of Camas is in a growth period which will bring many exciting and new challenges. The City
will continue to bring its citizens essential and enhanced services from our street preservation program to public
safety, from our parks maintenance to our clean drinking water and from our first responders to our library
resources. Our City has a lot of to offer its citizens and our community support is greatly appreciated. This biennial
budget reflects the values of this community.
The City will continue to invest strategically with resources for capital assets. The City will continue to work with
community to grow in a planned strategic manner that honors our heritage as well as welcomes the new and
exciting opportunities to come.
City of Camas Budget 2015-2016
I-8
In closing, a thank you for a successful biennial budget process to the city staff and the hours spent by City Council
in formulating policy and conducting the business of the City. I would also like to thank the citizens, commissions,
service organizations, and the countless community volunteers that make our City what it is – it is the Camas Way.
Respectfully submitted,
Scott Higgins
Mayor
City of Camas Budget 2015-2016
I-9
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 2014 – 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 2015-2016.
Future Trends and Issues – This section describes what the department projects are areas to address in
2015-2016 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 2011-2014 and the appropriated 2015-2016 budget.
Section 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.
City of Camas Budget 2015-2016
I-10
City’s Financial Structure
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.
Proprietary: 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 Fund (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.
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.
City of Camas Budget 2015-2016
I-11
The City of Camas budget consists of the following structure:
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.
Revenue # 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
All Funds
Governmental Funds
General
Funds Special Revenue Funds
Street Fund
Cemetery
Fund
Lodging Tax
Fund
Camas-
Washougal
Fire and EMS
Fund
Capital Funds
GMA Capital
Projects Fund
NW 38th
Ave. Project
Capital Fund
Friberg
Street Capital
Project Fund
Street
Lighting LED
Project Fund
Brady Road
Construction
Fund
NW 6th &
Norwood
Construcion
Fund
Debt Funds
Unlimited GO
Bond Debt
Service
Limited GO
Bond Debt
Service
Proprietary Funds
Enterprise Funds
Storm Water
Drainage
Fund
Water-Sewer
Fund
Water-Sewer
Capital
Reserve Fund
Water-Sewer
Bond
Reserve Fund
Sanitary
Fund
Internal
Service
Fund
Equipment
Rental Fund
Fiduciary
Funds
Pension
Fund
Firemen's
Pension Fund
City of Camas Budget 2015-2016
I-12
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:
Object
Code
Classification Description
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
Benefits
Amounts paid by the employer as part of the conditions of employment. Includes employer paid portions
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
Services
Amounts paid for intergovernmental purchases for specialized services typically performed by local
governments.
60 Capital Expenditures which result in the acquisition of, rights to, or additions to capital assets including incidental
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.
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 expenditure s 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
City of Camas Budget 2015-2016
I-13
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
(Carry Forward
projects)
Adopted during the year are considered to reduce funds available in the year funds
were originally appropriated. Overspending the project length budgets is considered to
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
Construction Projects
Budgeted as interest expense.
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
Receivables
Considered to be revenues, not reductions of the receivable.
Proceeds from the sale
of an asset
Recognized as revenue, but the gain or loss is not.
Purchases of inventory Considered to be expenditure when purchased not when sold or used.
Debt issue and discount
costs
Considered to be expended when paid not capitalized and amortized over the life of the
bonds.
City of Camas Budget 2015-2016
I-14
Revenue Assumptions
Revenue forecasting sets the stage for the budget process. The City of Camas developed a preliminary revenue
forecast in June-July preceding the adoption of the 2015-2016 Budget in December. This forecast was updated and
revisited at different points in the budget process. The City is anticipating continued growth experienced in 2014 to
continue and accelerate into the 2015-2016 biennium. The City Council will be revisiting the updates to the
forecast quarterly through the biennium in order to adjust the 2015-2016 Budget if necessary.
The primary revenues for operating the City are property taxes and sales tax. 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
continued increase in revenue available for capital in 2015-2016.
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 30 th or two equal installments on
April 30th and October 31st. 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 or the Implicit Price Deflator (IPD)
whichever is less, 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 per $1,000. As a result the City has banked capacity
available. In 2014, with the improved housing market resulting in a 9.35% increase in assessed value, the City
opted to use some of the banked capacity as well as the 1% lawful increase in property taxes. These two increases
in property taxes were absorbed in the assessed value increase resulting in a tax rate at $3.59 per $1,000. In 2015,
the assessed value increased by 10.9% which again lowered property tax rates to $3.40 per $1,000. The 2015
revenue impact to the City’s General Fund is an increase of 4.6% in property taxes over 2014 or an additional
$456,000.
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 2008 with additional commercial development and City
capital projects. In 2015-2016 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 over 20% in 2015 to $ $2,821,294 then
moderate to approximately 8% growth in 2016. In 2015, the City anticipates infrastructure and commercial
development to begin on five different projects and the City has a large number of residential lots ready for
construction.
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 by 23% in 2015 and decline by approximately 7% in 2016. 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% 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%.
City of Camas Budget 2015-2016
I-15
Grant revenue on the other hand is expected to decline by approximately 5% in 2015 and possibly increase again
by 7%.
Capital Revenues
Real Estate Excise Tax (REET) 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. REET income is anticipated to decrease
modestly in 2015 as property sales grow in the City but prices growing more slowly. Approximately 80% of REET
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 REET forecast shows a decrease of 17% in 2015 to $453,000. 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 2015. 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 2014
collection of fees decreased by 34%. Yet Park Impact Fees increased 33% in 2014 are expected to do the same in
2015. Fire Impact Fees are not tracking housing growth due to sprinkler credits. This policy will be revisited in
2015. 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 20 15, 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.
City of Camas Budget 2015-2016
I-16
Property Tax Projections
Tax Projections
General Fund Revenue Projections
Real Estate Excise Tax Projections
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
2009 2010 2011 2012 2013 2014 2015 2016
Prop Tax Sales Tax Other Taxes
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
2009 2010 2011 2012 2013 2014 2015 2016
Taxes Lic. & Permits Intergovt.
Charges for Srvs Fines & Forfeit.Misc. Rev.
Transfers $0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
$2,000,000
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
City of Camas Budget 2015-2016
I-17
The Budget Process
In Washington State, city government fiscal years are the same as the calendar year, running January 1 st 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 1st-September 30th).
In Washington State, cities have the option to budget for two years or a biennial budget. In June of 2014, the City
Council elected to convert to a biennial budget. The intent for the change in budget process was provide for more
strategic long term planning and staff savings in budget preparation.
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 with the Mayor the Mayor’s 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 are made to City
Council and the Finance Committee 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-May).
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.
City of Camas Budget 2015-2016
I-18
Budget Preparation Timeline
Date Budget Work Element
May-June Preliminary Revenue Forecast is prepared for the five year financial model.
Mid-Summer 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 send 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 September Draft revenue and expenditure budget submitted to the City Administrator with the updated
five year financial model.
Mid-September Departmental meetings set up with City Administrator. The City Administrator and the Finance
Director work with the Mayor to develop the Recommended Budget.
Late September All final changes and revenue estimate revisions are made and a Recommended Budget
document is prepared.
Early October Mayor’s Recommended Budget is presented to City Council.
Late October Budget Review by City Council and the Finance Committee.
Early November Mayor’s Proposed Budget is submitted to City Council including public hearings.
Mid-November City Council completes review and directs any changes to be made.
Early December Final Budget is adopted.
May of the
Second Year
Budget cycle repeats.
City of Camas Budget 2015-2016
I-19
Budget Summary
City of Camas
Final Budget for 2015-2016
Fund
Projected
Beginning Fund
Balance
2015-2016
Revenues
2015-2016
Appropriation
Projected
Ending Fund
Balance
Change in
Fund Balance
General 3,654,656$ 37,688,373$ 38,322,346$ 3,020,683$ (633,973)$
City Street 459,382$ 4,584,389$ 4,561,819$ 481,952$ 22,570$
C/W Fire and EMS 342,640$ 16,951,011$ 16,544,415$ 749,236$ 406,596$
Lodging Tax 16,316$ 14,454$ 29,000$ 1,770$ (14,546)$
Cemetery 48,195$ 293,675$ 301,319$ 40,551$ (7,644)$
Unlimited G.O. Bond Debt Service 30,073$ 1,250,000$ 1,244,774$ 35,299$ 5,226$
Limited G.O. Bond Debt Service -$ 1,659,706$ 1,659,706$ -$ -$
GMA Capital Projects 1,478,122$ 4,631,508$ 4,663,477$ 1,446,153$ (31,969)$
NW 38th Ave. Construction -$ 700,000$ 700,000$ -$ -$
Friberg/Strunk Street Construction -$ 500,000$ 500,000$ -$ -$
Brady Road Construction -$ 1,478,000$ 1,478,000$ -$ -$
NW 6th & Norwood Construction -$ 1,900,000$ 1,900,000$ -$ -$
Street Lighting LED Project -$ 2,500,000$ 2,500,000$ -$ -$
Storm Water Drainage Utility 1,223,203$ 2,430,844$ 2,438,657$ 1,215,390$ (7,813)$
City Sanitary 1,113,853$ 4,390,634$ 3,398,805$ 2,105,682$ 991,829$
Water-Sewer 3,876,529$ 30,260,810$ 32,436,850$ 1,700,489$ (2,176,040)$
Water-Sewer Capital Reserve 2,265,886$ 2,867,399$ -$ 5,133,285$ 2,867,399$
Water-Sewer Bond Reserve 904,846$ 2,000$ -$ 906,846$ 2,000$
Equipment Rental 1,702,166$ 3,686,590$ 3,067,733$ 2,321,023$ 618,857$
Firemen's Pension 2,578,901$ 117,217$ 32,441$ 2,663,677$ 84,776$
Total City Budget 2015-2016 19,694,767$ 117,906,610$ 115,779,342$ 21,822,035$ 2,127,268$
City of Camas Budget 2015-2016
I-20
City of Camas
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 1/1/2015 3,654,656$ 866,533$ 30,073$ 1,478,122$ 9,384,317$ 1,702,166$ 2,578,901$ 19,694,767$
Revenues
Taxes 28,667,071$ 2,506,449$ 1,250,000$ 1,832,110$ 34,255,630$
Licenses and Permits 1,677,743$ 1,677,743$
Intergovernmental 1,063,504$ 862,985$ 2,328,000$ 178,000$ 4,432,489$
Charges for Services 5,259,581$ 8,530,932$ 1,659,711$ 28,926,864$ 3,661,567$ 48,038,655$
Fines and Forfeitures 458,680$ 27,143$ 485,823$
Miscellaneous Revenue 534,794$ 28,837$ 32,687$ 446,823$ 25,023$ 117,217$ 1,185,381$
Non-Revenues -$ 5,400,000$ 10,400,000$ 15,800,000$
Transfers 27,000$ 9,887,183$ 1,659,706$ 457,000$ 12,030,889$
Total Revenue 37,688,373$ 21,843,529$ 2,909,706$ 11,709,508$ 39,951,687$ 3,686,590$ 117,217$ 117,906,610$
Total Available Resources 41,343,029$ 22,710,062$ 2,939,779$ 13,187,630$ 49,336,004$ 5,388,756$ 2,696,118$ 137,601,377$
Expenditures
Salaries and Benefits 21,186,191$ 14,863,455$ 5,678,618$ 843,217$ 32,441$ 42,603,922$
Supplies and Services 4,919,830$ 4,227,823$ 564,771$ 12,378,530$ 1,044,563$ 23,135,517$
Intergovernmental 1,910,164$ 643,459$ 1,117,990$ 3,671,613$
Capital 391,978$ 1,642,519$ 9,490,000$ 12,478,000$ 1,179,953$ 25,182,450$
Debt Service 59,297$ 2,904,480$ 6,191,174$ 9,154,951$
Transfers 9,914,183$ 1,686,706$ 430,000$ -$ 12,030,889$
Total Expenditures 38,322,346$ 21,436,553$ 2,904,480$ 11,741,477$ 38,274,312$ 3,067,733$ 32,441$ 115,779,342$
Estimated Ending Fund
Balance 3,020,683$ 1,273,509$ 35,299$ 1,446,153$ 11,061,692$ 2,321,023$ 2,663,677$ 21,822,035$
Total Expenditures and
Reserve Balance 41,343,029$ 22,710,062$ 2,939,779$ 13,187,630$ 49,336,004$ 5,388,756$ 2,696,118$ 137,601,377$
City of Camas Budget 2015-2016
I-21
City of Camas Budget 2015-2016
I-22
2015-2016 Summary of Budgeted Revenue by Fund
Licenses Inter- Charges
& governmental For
Fund Taxes Permits Revenue Services
General Government Operations
General Fund $ 28,667,071 $ 1,677,743 $ 1,063,504 $ 5,259,581
Special Revenue
Street Fund 862,985
Camas/Washougal Fire and EMS 2,492,266 8,433,981
Lodging Tax 14,183
Cemetery 96,951
Sub Total 2,506,449 - 862,985 8,530,932
Debt Service
Unlimited G.O. Bond Debt Service 1,250,000
Limited G.O. Bond Debt Service
Sub Total 1,250,000 - - -
Capital Projects
GMA Capital Projects 1,832,110 650,000 1,659,711
NW 38th Ave. Construction
Friberg/Strunk Street Construction
Brady Road Construction 978,000
NW 6th & Norwood Construction
Street Lighting LED Project 700,000
Sub Total 1,832,110 - 2,328,000 1,659,711
Enterprise
Storm Drainage Fund - 2,412,809
Sanitary Fund 4,372,070
Water/Sewer Fund 178,000 19,299,920
Water-Sewer Capital Reserve 2,842,065
Water-Sewer Bond Reserve
Sub Total - - 178,000 28,926,864
Internal Support
Equipment Rental 3,661,567
Reserves
Firemen's Pension
Total $ 34,255,630 $ 1,677,743 $ 4,432,489 $ 48,038,655
City of Camas Budget 2015-2016
I-23
Other Beginning
Fines & Misc. Financing Interfund Fund
Forfeits Revenue Sources Transfers Balance Total
$ 458,680 $ 534,794 $$ 27,000 $ 3,654,656 $ 41,343,029
23,768 3,697,636 459,382 5,043,771
27,143 4,412 - 5,993,209 342,640 17,293,651
271 16,316 30,770
386 196,338 48,195 341,870
27,143 28,837 - 9,887,183 866,533 - 22,710,062
30,073 1,280,073
1,659,706 - 1,659,706
- - - 1,659,706 30,073 2,939,779
32,687 457,000 1,478,122 6,109,630
700,000 - 700,000
500,000 - - 500,000
500,000 - 1,478,000
1,900,000 - 1,900,000
1,800,000 - 2,500,000
- 32,687 5,400,000 457,000 1,478,122 13,187,630
18,035 - 1,223,203 3,654,047
18,564 1,113,853 5,504,487
382,890 10,400,000 - 3,876,529 34,137,339
25,334 - - 2,265,886 5,133,285
2,000 904,846 906,846
- 446,823 10,400,000 - 9,384,317 49,336,004
25,023 1,702,166 5,388,756
117,217 2,578,901 2,696,118
$ 485,823 $ 1,185,381 $ 15,800,000 $ 12,030,889 $ 19,694,767 $ 137,601,377
City of Camas Budget 2015-2016
I-24
2015-2016 Summary of Budgeted Expenditures by Fund
Salaries & Personnel Other Services
Fund Wages Benefits Supplies & Charges
General Government Operations
General Fund $ 15,154,686 $ 6,031,505 $ 779,959 $ 4,139,872
Special Revenue
Street Fund 753,006 312,907 277,430 1,190,730
Camas/Washougal Fire and EMS 10,234,431 3,399,805 626,312 1,340,690
Lodging Tax 29,000
Cemetery 113,056 50,246 9,582 128,435
Sub Total 11,100,493 3,762,958 913,324 2,688,855
Debt Service
Unlimited G.O. Bond Debt Service
Limited G.O. Bond Debt Service
Sub Total
Capital Projects
GMA Capital Projects 564,771
NW 38th Ave. Construction
Friberg/Strunk Street Construction
Brady Road Construction
NW 6th & Norwood Construction
Street Lighting LED Project
Sub Total - - - 564,771
Enterprise
Storm Drainage Fund 599,557 143,319 41,468 964,009
Sanitary Fund 469,137 235,431 94,833 2,404,820
Water/Sewer Fund 2,980,928 1,250,246 2,108,597 6,764,803
Water-Sewer Capital Reserve
Water-Sewer Bond Reserve
Sub Total 4,049,622 1,628,996 2,244,898 10,133,632
Internal Support
Equipment Rental 616,456 226,761 719,981 325,582
Reserves
Firemen's Pension 32,441
Total $ 30,921,257 11,682,661 4,658,162 17,852,712
City of Camas Budget 2015-2016
I-25
Inter-Ending
governmental Interfund Debt Capital Fund
Services/Taxes Transfers Services Outlay Total Balance
$ 1,910,164 $ 9,914,183 $- $ 391,977 $ 38,322,346 $ 3,020,683
668,659 1,359,088 4,561,820 481,952
600,446 59,296 283,434 16,544,414 749,236
29,000 1,770
301,319 40,551
1,269,105 - 59,296 1,642,522 21,436,553 1,273,508
1,244,774 1,244,774 35,299
1,659,706 1,659,706 -
2,904,480 2,904,480 35,299
1,686,706 2,412,000 4,663,477 1,446,153
700,000 700,000 -
500,000 500,000 -
1,478,000 1,478,000 -
1,900,000 1,900,000 -
2,500,000 2,500,000 -
- 1,686,706 - 9,490,000 11,741,477 1,446,153
95,304 595,000 2,438,657 1,215,390
194,584 3,398,805 2,105,682
828,102 430,000 6,191,174 11,883,000 32,436,850 1,700,489
- 5,133,285
906,846
1,117,990 430,000 6,191,174 12,478,000 38,274,312 11,061,692
1,179,953 3,068,733 2,320,023
32,441 2,663,677
4,297,259 12,030,889 9,154,950 25,182,452 115,780,342 21,821,035
City of Camas Budget 2015-2016
I-26
Summary of Revenue by Type for all funds
Summary of Expenditures by Type for all funds
2011 2012 2013 2014 2015 2016 6 Year
All Funds and Reserves Actual Actual Actual Actual Budget Budget Growth
Utility Rates 12,555,393$ 12,548,270$ 13,003,696$ 13,727,340$ 12,814,888$ 13,269,911$ 5.7%
Property Taxes 10,894,411$ 10,726,912$ 10,895,590$ 11,762,474$ 12,162,104$ 12,817,933$ 17.7%
Long-term Financing 5,405,809$ 2,991,262$ 5,374,806$ 4,676,542$ 15,800,000$ n/a
Federal & State Grants 3,822,360$ 909,726$ 4,946,405$ 8,390,494$ 1,469,432$ 1,061,432$ -72.2%
Sales and Use Tax 2,467,139$ 2,359,908$ 2,502,001$ 2,485,780$ 3,109,699$ 3,346,073$ 35.6%
Interfund Transfers 2,121,210$ 2,332,215$ 3,253,979$ 5,882,970$ 6,029,646$ 6,001,243$ n/a
Charges for Services 1,794,749$ 1,664,579$ 1,797,468$ 2,578,027$ 2,496,783$ 2,549,111$ 42.0%
Indirect Costing 1,363,483$ 1,324,429$ 1,341,290$ 1,260,640$ 1,387,434$ 1,459,663$ 7.1%
Other Taxes 1,137,510$ 1,285,056$ 1,383,689$ 1,559,528$ 1,387,604$ 1,432,217$ 25.9%
Impact Fees and SDCs 1,116,651$ 790,856$ 1,366,506$ 1,897,314$ 2,210,003$ 2,291,773$ 105.2%
Equipment Rental 1,026,409$ 1,029,713$ 1,240,308$ 1,780,310$ 1,771,440$ 1,890,127$ 84.1%
Interlocal Agmt. Revenue 922,642$ 812,909$ 762,218$ 1,831,235$ 2,914,319$ 2,983,203$ 223.3%
Intergovernmental Revenues 841,837$ 909,703$ 854,640$ 956,016$ 923,673$ 977,952$ 16.2%
Licenses and Permits 490,944$ 336,991$ 443,867$ 701,712$ 868,583$ 809,160$ 64.8%
Other Miscellaneous 314,205$ 534,886$ 308,231$ 587,039$ 261,535$ 265,626$ -15.5%
Rental Income 311,881$ 308,007$ 156,821$ 251,248$ 181,929$ 186,947$ -40.1%
Fines and Forfeitures 244,396$ 242,682$ 265,154$ 218,334$ 238,499$ 247,324$ 1.2%
Interest Earnings 67,954$ 42,527$ 20,834$ 142,649$ 141,760$ 147,584$ 117.2%
Use of Fund Balance 80,519$ 1,436,415$ 3,849,639$ 2,207,800$ 2,341,322$ 758,486$ n/a
Total 46,979,502$ 42,587,046$ 53,767,142$ 62,897,452$ 68,510,653$ 52,495,765$
2011 2012 2013 2014 2015 2016 6 Year
All Funds and Reserves Actual Actual Actual Actual Budget Budget Growth
Salaries & Wages 12,393,012$ 12,712,680$ 12,743,060$ 14,342,674$ 15,237,783$ 15,683,474$ 26.6%
Personnel Benefits 4,607,517$ 4,692,760$ 4,895,352$ 5,216,421$ 5,581,738$ 6,100,923$ 32.4%
Supplies & Materials 1,668,116$ 1,716,630$ 1,616,255$ 2,010,171$ 2,306,335$ 2,351,827$ 41.0%
Services & Charges 6,530,315$ 6,706,515$ 7,060,096$ 8,517,064$ 8,901,797$ 8,950,915$ 37.1%
Capital Outlay 8,587,964$ 4,689,354$ 14,490,934$ 16,607,968$ 21,658,419$ 3,524,033$ n/a
Intergovernmental 1,949,047$ 2,027,724$ 1,661,789$ 1,639,672$ 2,130,871$ 2,166,388$ 11.2%
Transfers 2,121,210$ 2,332,216$ 3,253,979$ 4,566,387$ 6,029,646$ 6,001,243$ n/a
Debt 4,123,292$ 3,771,853$ 4,237,205$ 5,470,827$ 4,613,934$ 4,541,016$ 10.1%
Contribution to Fund Balance 4,999,029$ 3,937,314$ 3,808,472$ 4,526,268$ 2,050,130$ 3,175,946$ n/a
Total 46,979,502$ 42,587,046$ 53,767,142$ 62,897,452$ 68,510,653$ 52,495,765$
City of
Camas
Budget
2015-
2016
This section breaks down the budget by fund and department in detail.
Each department and fund contains a summary of the purpose of the
department, key accomplishments, level of service, goals and new
initiatives funded in 2015-2016 as well as future trends, performance
measurements, organizational charts and the line item budget.
II. Department
Budgets
City of Camas Budget 2015-2016
II-1
City of
Camas
Budget
2015-
2016
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
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 119 FTEs. The largest function of
the General Fund supports is Law Enforcement which is approximately
25% of the expenditures in the 2015-2016 Biennial Budget followed by
Fire Protection with 16% of the expenditures.
General Fund
City of Camas Budget 2015-2016
II-2
City of Camas Budget 2015-2016
II-3
Revenues for the General Fund are
primarily taxes such as property
taxes, sales taxes and charges for
services. Property taxes are expected
to grow 8% in 2015 and 6% in 2016.
This growth will be primarily due to
growth in assessed value coupled
with new construction growth in
housing and commercial in the City.
Programs supported by the General
Fund are primarily Public Safety
which includes Law Enforcement,
Fire Protection, and Judicial. Other
areas include Community
Development, Support Services,
Parks and Recreations and Library.
Support Services include Executive,
Finance, Administrative Services
and Information Services. The
General Fund subsidizes street
maintenance and cemetery services
from property taxes.
The largest expenditures paid by the
General Fund are salaries and
benefits which is almost 55% 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 Fire Protection,
Streets maintenance and the
Cemetery maintenance.
City of Camas Budget 2015-2016
II-4
Budget Decision Package Summary: General Fund
2015 2016
Ongoing Approved Decision Packages:
Police Officer $54,585 $87,862
Programmer/Network Analyst $55,000 $103,000
Plans Examiner/Inspector $57,871 $102,854
Reallocate Operations Specialist (net) $22,212 $22,736
Administrative Support for Fire $35,014 $36,088
Technology Development $10,000 $10,000
Increased Fire Training $16,835 $16,835
Extended Pool Season (net) $18,465 $20,014
Sport Field Seasonal Help $19,885 $19,885
Parks Maintenance Program $85,000
One-Time Approved Decision Packages:
Emergency Responder Radio Coverage $19,550
Defibrillators $16,000
Springbrook Modules/Training $68,200 $10,000
Partnership with Community Ed $12,000
Lacamas Lake Lodge Items $12,500
Library Strategic Planning $5,000 $5,000
NUGA Arterial Study $50,000 $25,000
Safety & Capacity Study $50,000 $25,000
Patrol Rifles $29,485
Self-Service Circulation Upgrade $15,935
Revenue Approved Decision Packages:
1% Property Tax Increase ($99,249) ($204,688)
Fees indexed to CPI & one-time increase ($73,714) ($74,230)
Annexation for 2016 ($311,180)
Approved Biennial Budget $18,845,125 $19,450,221
City of Camas Budget 2015-2016
II-5
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 p ermit and
license fees and modifies the charges when necessary, in order to collect sufficient revenue to
provide the needed services. Building permits are a significant portion of this category of revenues,
it is anticipated building permits will increase substantially in 2015-2016 with housing construction
increasing and commercial projects proceeding.
The City is not anticipating any additional federal grant funding in the 2015-2016 biennium for
operating costs but rather the opposite. State funding is expected to continue to decrease due to
fiscal constraints at the state level. State shared revenues, liquor taxes and profit, are scheduled to
be restored in the fourth quarter of 2015 after the State of Washington diverting the liquor revenue
to the State General Fund in 2014-2015.
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 biennium 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 2016. The second reason is the low fund balance available for the City to
invest. The City anticipates fund balance reserves will be at policy levels but will not exceed with
the backlog of budget demands from the recession.
Overall, the General fund revenues are anticipated to increase moderately from 2014 primarily due
to the development growth revenues. 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.
City of Camas Budget 2015-2016
II-6
001 General Fund 2015-2016 Final Revenue Budget
2011 2012 2013 2014 2015 2016
Actual Actual Actual Actual Budget Budget
311.100.00 Property Taxes 9,052,175$ 9,204,902$ 9,109,183$ 9,945,423$ 10,302,717$ 10,935,054$
317.400.00 Private Harvest Timber Tax (TAV)68$ 204$ 208$ 268$ 244$ 244$
313.100.00 Local Retail Sales/Use Tax 2,273,785$ 2,151,296$ 2,275,845$ 2,235,524$ 2,821,294$ 3,046,997$
313.710.00 Local Criminal Just 193,354$ 208,612$ 226,156$ 250,257$ 288,405$ 299,076$
316.430.00 Natural Gas Franchise 179,715$ 166,816$ 154,974$ 170,233$ 175,875$ 182,382$
316.450.00 Santary Franchise 5,546$ 7,408$ 7,079$ 6,941$ 6,821$ 7,074$
316.460.00 Cable Franchise Fee 263,671$ 261,176$ 265,939$ 272,139$ 284,339$ 294,859$
316.810.00 Gambling Excise Tax 15,184$ 11,456$ 10,443$ 10,260$ 10,845$ 10,845$
Total Taxes 11,983,498$ 12,011,870$ 12,049,825$ 12,891,044$ 13,890,540$ 14,776,531$
321.300.00 Police & Protective 975$ 375$ 970$ 1,095$ 2,020$ 2,097$
321.990.00 Other Business Licenses 330$ 320$ 560$ 485$ 710$ 737$
321.910.00 Franchise Fees - Telecommunications 1,000$ 1,000$ 2,000$ 1,000$ 2,486$ 2,496$
322.100.00 Building Permits 466,094$ 318,799$ 421,710$ 676,918$ 837,791$ 777,275$
322.110.00 Building & Structures- Fire 9,940$ 5,590$ 5,760$ 2,880$ 10,020$ 10,403$
322.300.00 Animal Licenses 6,840$ 4,825$ 4,155$ 4,005$ 4,883$ 5,069$
322.400.00 Street & Curb Permits 3,584$ 2,458$ 4,867$ 5,778$ 7,130$ 7,402$
322.900.00 Other Non-Business Lic. & Permits 2,181$ 3,624$ 3,845$ 3,171$ 3,543$ 3,681$
Total Licenses & Permits 490,944$ 336,991$ 443,867$ 695,332$ 868,583$ 809,160$
331.166.00 Ballistic Vest Grant 937$ 592$ 1,706$ 937$ 937$
331.970.08 Federal Grant- Fire -$ 42,612$ 131,909$ 33,003$
333.140.00 Federal Indirect-CDBG -$ 1,683$
333.206.00 Federal Indirect-Traffic Safety Emph.-$ 916$ 799$
333.206.01 Federal Indirect-Traffic Safety 2,498$ 1,799$ 1,299$ 2,439$ 1,500$ 1,500$
333.453.10 Federal Indirect-Library Grant -$ 1,150$ 300$
333.453.11 Federal Indirect-LSTA State Library -$ -$ 4,053$
333.970.00 Federal Indirect-Homeland Sec. BZPP -$ 7,084$
333.970.75 Federal Indirect-Homeland Security -$ 9,519$
334.017.00 State Grant-WA Assoc. of Sheriff/Pol. 9,835$ 9,836$ 9,775$ 9,906$ 9,995$ 9,995$
334.030.10 State Grant-DOE Litter P/U 1,687$ 3,114$
334.030.50 State Grant-Traffic Safety 597$ 1,567$
334.040.20 State Grant-HVAC 110,711$
335.000.91 PUD Privilege Tax 157,352$ 182,203$ 182,739$ 182,004$ 188,738$ 195,721$
335.020.32 DNR Landuse-NonTimber 1,067$
336.060.21 Criminal Justice -Population 4,176$ 4,428$ 4,815$ 5,247$ 5,220$ 9,434$
336.060.26 Criminal Justice-Special Programs 15,767$ 16,649$ 17,921$ 19,360$ 18,583$ 35,353$
336.060.51 DUI-Cities 3,986$ 3,673$ 3,637$ 3,659$ 3,808$ 3,949$
336.060.91 Fire Ins. Premium Tax 34,521$ 32,866$ 38,286$ 42,398$ 43,967$ 45,594$
336.06.94 Liquor Excise Tax 92,353$ 72,365$ 58,406$ 38,183$ 56,585$ 58,678$
336.06.95 Liquor Board Profits 134,915$ 196,046$ 134,965$ 180,551$ 183,118$ 189,893$
337.020.00 Local Grants, Entitle & Other 25,610$
Total Intergovernmental 456,937$ 585,108$ 705,202$ 544,224$ 512,450$ 551,054$
341.490.00 Shared Costs - Court 26,548$ 39,158$ 56,247$ 59,909$ 55,027$ 57,063$
342.210.00 Intergov. Law Protection 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$
342.210.10 Drug Enforcement 8,217$ 10,923$ 12,222$ 7,527$ 10,541$ 10,931$
342.220.00 Shared Costs - ECFR 727$ 3,412$ 7,086$
339.210.68 ARRA Fed Indirect Grant -$ 32,025$
341.220.00 Civil Probation Filing 13$ -$
341.320.00 Clerks Recording Services 152$ 233$ 433$ 1,674$ 1,959$ 1,990$
341.330.00 Court Fees 4,843$ 5,181$ 6,105$ 3,589$ 3,741$ 3,801$
341.350.00 Other Statutory Cert copies 1$ 174$
341.710.00 Sales of Maps and Publications 15$ 2,654$ 2,019$ 3,243$ 5,135$ 5,325$
341.750.00 Sales of Maps and Pubs Non-Tx 31$ 9$ 28$
City of Camas Budget 2015-2016
II-7
001 General Fund 2015-2016 Final Revenue Budget
2011 2012 2013 2014 2015 2016
Actual Actual Actual Actual Budget Budget
341.810.00 Duplicating Public Records 2,497$ 1,033$ 1,721$ 1,107$ 1,123$ 1,165$
341.811.00 Copies-Taxable 4,233$ 4,457$ 4,096$ 3,617$ 4,012$ 4,160$
341.620.00 Copies/Tape Fees 96$ -$ 61$ 77$
341.710.00 Sale of Merchandise 30$ -$
341.500.00 Sales of Merchandise(nontaxable)5$ -$ -$
341.990.00 Other General Govt.200$ 200$ 204$ 204$
342.100.00 Law Enforcement Services 7,236$ 9,974$ 10,353$ 9,736$ 9,979$ 10,348$
342.100.01 Law Enforcement Services-SRO 51,369$ 54,305$ 52,527$ 55,678$ 57,246$ 58,162$
342.200.00 Fire Protection Services 240$ 80$
342.330.00 Adult Probation 895$ (424)$
342.360.00 Monitoring of Prisoners 2,000$ 3,840$ 3,240$ 2,790$ 3,199$ 3,317$
342.400.00 Protective Inspection Fees 3,082$ 1,533$ 1,006$ 67$
342.400.20 Construction Inspection Fees 106,054$ 71,441$ 50,771$ 164,950$ 253,464$ 228,678$
342.500.00 DUI-Emergency Service Fees (Court) 10,250$ 18,193$ 9,883$ 20,114$ 20,454$ 21,211$
342.990.00 Charge for Controlled Burn 1,000$ -$
341.490.00 Crime Conviction Fee 4,023$ 3,956$ -$
345.810.00 Zoning & Subdivision Fees 95,662$ 31,356$ 80,161$ 129,263$ 74,390$ 77,142$
345.830.00 Plan Checking Fees 229,689$ 146,322$ 274,337$ 281,509$ 324,865$ 336,885$
345.830.10 Plan Check Fees-Fire 8,098$ 4,922$ 5,340$ 2,562$
345.830.20 Plan Review/Eng. & Planning 55,954$ 39,581$ 26,614$ 82,475$ 122,915$ 127,463$
345.890.00 Other Planning Fees (SEPA, Shoreline) 5,985$ 4,170$ 11,765$ 19,050$ 21,678$ 22,480$
347.310.00 Swimming Pool Admissions 14,921$ 16,250$ 15,175$ 21,110$ 21,110$
347.610.00 Swimming Lessons 35,726$ 39,132$ 43,467$ 50,976$ 50,976$
347.620.00 Recreation-Camps 27,920$ 25,946$ 16,676$ 34,350$ 31,196$ 32,350$
347.630.00 Recreation-Youth Sports 27,086$ 35,310$ 31,728$ 28,408$ 27,570$ 28,590$
347.640.00 Recreation-Adult Sports 26,419$ 26,437$ 27,153$ 32,361$ 40,651$ 42,155$
347.657.00 Recreation-Senior Citizens 287$ 375$ 389$
347.660.00 Recreation-Youth Programs 4,091$ 9,095$ 8,548$ 7,706$ 6,791$ 7,042$
347.680.00 Recreation-Adult Programs 615$ 60$ 2,136$ 3,005$ 4,758$ 4,934$
347.690.00 Recreation-Miscellaneous 2,265$ 13,407$ 15,600$ -$
347.900.00 Vendor Fees 600$ 600$ 621$ 631$
341.961.00 Administration Services 74,295$ 75,839$ 108,229$ 115,008$ 127,779$ 134,424$
341.430.00 Budget,Acctg, Auditing Services 518,564$ 493,272$ 489,468$ 478,728$ 526,327$ 553,696$
341.950.00 Legal Services 11,152$ 12,209$ 28,818$ 29,928$ 32,904$ 34,615$
341.960.00 Human Resources 54,408$ 55,996$ 54,079$ 64,584$ 71,006$ 74,698$
341.815.00 IS/GIS 153,727$ 121,268$ 118,083$ 116,852$ 128,475$ 135,156$
341.930.00 Central Services-Bldg Rental 41,604$ 41,533$ 20,344$ 32,208$ 35,410$ 37,251$
341.962.00 Legislative 26,932$ 23,004$ 25,291$ 26,606$
341.820.00 Engineering Services 499,733$ 524,312$ 495,337$ 400,328$ 440,242$ 463,217$
Total Charges for Services 2,169,536$ 2,029,109$ 2,170,503$ 2,265,977$ 2,591,414$ 2,668,167$
352.300.00 Mandatory Insurance Costs 4,124$ 1,904$ 1,907$ 3,193$ 3,308$ 3,430$
352.300.00 Boating Safety Penalties 40$
353.100.00 Traffic Infractions 97,268$ 89,735$ 93,544$ 70,967$ 79,452$ 82,391$
353.100.30 Failure to Register a Vehicle 770$ 527$ 168$ 513$ 378$ 392$
353.700.00 Other Nonparking Infraction 516$ 284$ 322$ 984$ 1,264$ 1,311$
354.000.00 Parking Infraction Penalty 17,818$ 13,636$ 14,795$ 12,615$ 13,561$ 14,062$
354.100.00 Parking Violation Penalties 5,165$ 3,791$ 5,161$ 4,074$ 4,956$ 5,139$
355.200.00 D.W.I.9,538$ 10,460$ 19,117$ 12,776$ 12,352$ 12,809$
355.800.00 Other Criminal Traffic 14,428$ 17,948$ 20,609$ 20,874$ 22,583$ 23,418$
356.900.00 Other Criminal/Non-Traffic 16,906$ 17,956$ 16,294$ 13,327$ 14,613$ 15,154$
356.900.06 City Dog Violations -$ -$ 7$
357.390.00 Criminal Costs/Elec.Home Monitor 47,504$ 52,630$ 52,848$ 45,665$ 48,564$ 50,361$
357.330.00 Public Defender Costs 12,280$ 15,689$ 13,201$ 10,004$ 10,379$ 10,763$
359.700.00 Library Fines for Lost Books 5,320$ 6,078$ 4,887$ 4,868$ 4,430$ 4,594$
359.900.00 Miscell. Fines and Assessments 1,000$ 116$ 9,750$ 6,000$ 9,333$ 9,678$
Total Fines and Forfeitures 232,637$ 230,794$ 252,603$ 205,866$ 225,174$ 233,506$
City of Camas Budget 2015-2016
II-8
001 General Fund 2015-2016 Final Revenue Budget
2011 2012 2013 2014 2015 2016
Actual Actual Actual Actual Budget Budget
361.110.00 Investment Interest 12,267$ 7,873$ 2,469$ 27,143$ 31,475$ 32,419$
361.400.00 Int. on Contracts-District Court 20,462$ 14,514$ 26,277$ 25,268$ 28,171$ 29,016$
362.400.00 Space & Fac. Rentals-Short Term 458$ 408$ 338$ 474$ 288$ 293$
362.401.00 Space & Fac. Rentals-Short/Long Term 10,618$ 18,251$ 22,507$ 28,209$ 34,865$ 35,423$
362.402.00 Space & Fac. Rentals-Lacamas Lodge -$ -$ 69,335$ 75,932$ 77,147$
362.500.00 Space & Fac. Rentals-Long Term 14,744$ 5,316$
362.501.00 Comm. Ctr-Fac. & Space Rent-Long 450$ 160$ 378$ 1,215$ 823$ 836$
362.600.00 Housing Rentals & Leases 15,415$ 16,468$ 15,888$ 11,608$ 12,937$ 13,144$
362.900.00 Other Rentals & Use Charges 19,233$ 20,640$ 19,619$ 18,140$ 18,459$ 18,754$
363.000.00 Insurance Recovery 1,631$
367.000.00 Contributed from Private Sources 11,481$ 16,063$ 32,714$ 15,393$ 9,422$ 9,422$
367.110.00 Private Grants 6,094$ 6,500$ 6,500$
369.100.00 Sales of Junk or Salvage 1,538$ 200$ 475$
369.300.00 Forfeited/Confiscated Evidence 3,761$ 7,182$ 4,575$
369.810.00 Cashier Overage/Shortage 210$ 111$ 80$ 104$ 98$ 98$
369.900.00 Other Misc. Revenue 30,657$ 48,475$ 43,000$ 48,449$ 46,387$ 46,387$
Total Misc Revenue 142,925$ 161,755$ 168,319$ 245,336$ 265,356$ 269,438$
Prior Year Adjustment 4,875$ 40,678$
Innterfund Loan Proceeds 207,815$ 51,952$
Insurance Recovery 588$
Sale of Fixed Assets 290$
397.000.00 Operating Transfer In -$ 290,000$ 420,000$ 27,000$
Total Transfers -$ 290,000$ 420,000$ 27,000$
Total General Fund Revenue 15,481,352$ 15,646,215$ 16,459,102$ 16,899,732$ 18,380,517$ 19,307,857$
City of Camas Budget 2015-2016
II-9
Legislative – City Council
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$141,081
$265,233
88%
-
.66
.66
.66
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. 2014 Key Accomplishments
The City Council was successful in achieving the following goals for 2014:
Provided legislative policy direction for the City
Acted on Initiative 502, placing a ban on growing and processing marijuana and placing a ban with a
one year sunset on retail sales of marijuana
Established a Salary Commission
Established a Parking Advisory Commission
Created and approved a biennial budget
Completed the merger with the City of Washougal for a consolidated Fire Department
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 increase in budget is primarily due to existing support staff and
salary commission changes for Council.
V. Goals and New Initiatives
The City Council has among its goals for the 2015-2016 Biennium the following key goals with current
resources:
Select a new Council Member to fill the vacant position in Ward 2
Implement a Strategic Plan for the City of Camas
Update the Comprehensive Plan for 2035
Foster teamwork between elected and appointed leadership and staff
Continue fiduciary oversight of the City’s assets, resources and budget
City of Camas Budget 2015-2016
II-10
VI. Trends and Future Issues
The City Council meets with staff in a Planning Conference to review issues for the coming year. For 2015, the
topics include:
Strategic Plan
Community Center
Joint Meeting with the Camas School District Board
Community Development Work Plan
Comprehensive Plan
Public Works Reorganization
VII. Performance Measurements
Not applicable.
VIII. Organizational Chart
IX. Department Operating Budget
Citizens
City Council Mayor
Adm. Support
Asst. II (.33 FTE)
Adm. Assistant
(.33 FTE)
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Legislative
001-01-511-600-11 Regular Salaries And Wages 41,097$ 42,450$ 43,200$ 43,550$ 103,856$ 103,856$
001-01-511-600-21 Personnel Benefits 3,491$ 3,580$ 3,626$ 3,651$ 16,612$ 16,612$
001-01-511-600-31 Office And Operating Supplies 555$ 2,763$ 2,504$ 2,845$ 2,112$ 2,146$
001-01-511-300-44 Advertising 3,174$ 4,099$ 4,418$ 5,404$ 3,228$ 3,279$
001-01-511-600-41 Professional Ser -$ 4,457$ 17,149$ 12,275$ 5,000$ 5,080$
001-01-511-600-42 Communication 1,754$ 664$ 690$ 804$ 696$ 707$
001-01-511-600-43 Travel -$ 608$ 94$ 288$ 1,016$ 1,032$
001-01-511-600-49 Miscellaneous 2,204$ 2,247$ 583$
Services 7,132$ 12,076$ 22,934$ 18,771$ 9,940$ 10,099$
Total Legislative 52,274$ 60,869$ 72,263$ 68,818$ 132,520$ 132,713$
City of Camas Budget 2015-2016
II-11
Judicial – Municipal Court
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$532,993
$573,176
8%
-
1
1
1
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. 2014 Key Accomplishments
The Municipal Court was successful in achieving the following goals for 2014:
Hired Lead Court Clerk, while continuing to contract with Clark County for Judge and other services
Transferred oversight from the Police Chief to City Administrator
Continue to make improvements to the courtroom, including a new bench
IV. Level of Service and Budget Impact
Budgeted resources are adequate to maintain the current level of service.
The increase in budget includes an increase in lease for the Court Building by the Port of Camas/Washougal.
Indigent Defense contract increased due to changes made by the Supreme Court.
V. Goals and New Initiatives
The Municipal Court has among its goals for the 2015-2016 Biennium the following key goals with current
resources:
Monitor case counting for compliance with new Indigent Defense Standards
Install equipment to enable a paperless Municipal Court
City of Camas Budget 2015-2016
II-12
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.
VII. Performance Measurements
Not available
VIII. Organizational Chart
IX. Department Operating Budget
City
Administrator
Court Clerk Municipal Judge
(Contract)
Prosecutor
(Contract)
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Judicial
001-02-512-500-11 Reglar Salaries and Wages -$ -$ -$ 15,060$ 50,260$ 51,517$
001-02-512-500-21 Personnel Benefits -$ -$ -$ 7,528$ 17,352$ 18,913$
001-02-512-500-31 Office and Operating Supplies 1,081$ 2,192$ 1,490$ 1,570$ 1,446$ 1,469$
001-02-512-500-35 Small Tools and Minor Equipmen 2,833$ 4,102$ 2,270$ 1,192$ 2,032$ 2,065$
Supplies 3,914$ 6,294$ 3,760$ 2,762$ 3,478$ 3,534$
001-02-512-500-41 Professional Services 61,778$ 60,686$ 60,660$ 61,639$ 68,303$ 69,396$
001-02-512-500-42 Communication 500$ 1,500$ 997$ 1,500$ 1,524$ 1,548$
001-02-512-500-45 Operating Rents and Leases 18,972$ 28,534$ 28,464$ 37,944$ 38,551$ 39,168$
001-02-512-500-46 Insurance 749$ 751$ 746$ 787$ 800$ 813$
001-02-512-500-47 Public Utility 14,262$ 11,824$ 12,385$ 11,003$ 10,704$ 10,875$
001-02-512-500-48 Repairs and Maintenance 64$ 343$ 720$ 9,181$ 210$ 213$
001-02-512-500-49 Miscellaneous -$ -$ 5,463$
Services 96,325$ 103,637$ 109,435$ 122,055$ 120,091$ 122,013$
001-02-512-500-51 Intgovt Profess. Serv.123,772$ 157,691$ 127,699$ 144,694$ 92,271$ 93,748$
Total Judicial 224,011$ 267,622$ 240,894$ 292,099$ 283,452$ 289,724$
City of Camas Budget 2015-2016
II-13
Executive – Mayor and City Administrator
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$578,235
$618,778
7%
2
2.4
2.4
2.4
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. 2014 Key Accomplishments
The Mayor and City Administrator were successful in achieving the following goals for 2014:
Proposing the acquisition of Lacamas Swim and Sport to serve as a Community Center
Creating the Salary Commission and Parking Advisory Commission
Establishing a biennial budget and adopting the 2015-2016 Budget
Implementing the Consolidation of the Camas-Washougal Fire Department
IV. Level of Service and Budget Impact
Budgeted resources are adequate to maintain the current level of service. The increase in the budget is
attributed to reallocation of staffing and the salary commission changes.
V. Goals and New Initiatives
The Executive has among its goals for the 2015-2016 Biennium 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
Appoint a new Council Member to fill the vacant position in Ward 2
Develop a Strategic Plan for the City of Camas
Continue to work on leadership and management training
Develop an Asset Management Program
Participate with Camas School District to create a first class Community Education and Recreation
Program
City of Camas Budget 2015-2016
II-14
VI. Trends and Future Issues
As growth in the City has resumed, plan for smart growth to meet the 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.
VII. Performance Measurements
Not available
VIII. Organizational Chart
IX. Department Operating Budget
Mayor
City Administrator
Adm. Support
Assistant II
(.33 FTE)
Adm Assistant
(.33 FTE)
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Executive
001-03-513-100-11 Regular Salaries And Wages 167,212$ 172,807$ 222,451$ 180,202$ 208,973$ 214,197$
001-03-513-100-21 Personnel Benefits 43,908$ 49,196$ 60,934$ 49,110$ 55,170$ 60,135$
001-03-513-100-31 Office And Operating Supplies 897$ 951$ 4,109$ 6,910$ 966$ 982$
001-03-513-100-35 Small Tools & Minor Equipment -$ -$ 663$
Supplies 897$ 951$ 4,772$ 6,910$ 966$ 982$
001-03-513-100-41 Professional Ser -$ 905$ 13,789$ 10,490$ 22,225$ 22,581$
001-03-513-100-42 Communication 2,110$ 2,250$ 2,494$ 2,283$ 1,935$ 1,966$
001-03-513-100-43 Travel 2,164$ 6,908$ 1,622$ 4,006$ 3,048$ 3,097$
001-03-513-100-46 Insurance 2,266$ 3,886$ 881$ 926$ 940$ 955$
001-03-513-100-48 Repairs & Maintenance 602$ 767$ 3,105$ 675$ 566$ 575$
001-03-513-100-49 Miscellaneous 2,526$ 4,495$ 1,440$ 4,108$ 5,192$ 5,275$
001.24.557.210.49 Miscellaneous-Outreach 1,975$ 2,850$ 416$ 1,621$ 2,000$ 2,000$
Services 11,641$ 22,062$ 23,747$ 24,109$ 35,906$ 36,449$
001.24.557.200.51 Intergovt. Services-Outreach 4,500$ 4,500$ 3,000$ 3,000$ 3,000$ 3,000$
Total Executive 228,158$ 249,516$ 314,904$ 263,331$ 304,015$ 314,763$
City of Camas Budget 2015-2016
II-15
Finance
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$1,808,551
$2,057,699
14%
7.75
9.0
9.0
9.0
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. 2014 Key Accomplishments
The Finance Department was successful in achieving the following goals for 2014:
Facilitated the Standard and Poor’s Review of the City which resulted in an upgrade to AA -
Updated Utility Code (Phase I) for more efficiencies
Completed the Camas/Washougal Fire Department financial consolidation
Issued $7 million in a bond anticipation note for a Line of Credit for the City
Compiled City-wide Fee Schedule
Implemented a purchase card program
IV. Level of Service and Budget Impact
Budgeted resources are adequate to maintain the current level of service. The increase in the budget reflects
the consolidation of financial service contracts into the Finance budget.
V. Goals and New Initiatives
Finance has among its goals for the 2015-2016 Biennium 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 ACH payments
Complete Phase II for an update of Utility Code and Utility Billing Policies to enhance customer
service and staff efficiency
Streamline payroll processes for greater efficiencies
City of Camas Budget 2015-2016
II-16
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
Indicator 2013
Actual
2014
Actual
2015
Projected
2016
Projected
Formal, external recognition for financial & analytical excellence 0 2 2 2
VIII. Organizational Chart
Finance
Director
Accounting
Manager
Customer
Service Rep.
Customer
Service Rep.
Customer
Service Rep.
AP & AR
Assistant
Utility Asst.&
AP Backup
Payroll Asst.
& Acctg. Asst.
Accountant
City of Camas Budget 2015-2016
II-17
IX. Department Operating Budget
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Finance
001-04-514-230-11 Regular Salaries And Wages 470,020$ 494,107$ 529,352$ 597,657$ 625,843$ 641,489$
001-04-514-230-12 Overtime 156$ 231$ 1,534$ 1,784$ 1,500$ 1,500$
Salaries 470,176$ 494,338$ 530,886$ 599,441$ 627,343$ 642,989$
001-04-514-230-21 Personnel Benefits 152,971$ 156,057$ 177,655$ 237,918$ 264,628$ 288,444$
001-04-514-230-31 Office And Operating Supplies 1,941$ 1,705$ 2,204$ 2,874$ 2,561$ 2,602$
001-04-514-230-35 Small Tools And Minor Equip -$ 1,432$ 919$ 266$
Supplies 1,941$ 3,137$ 3,123$ 3,140$ 2,561$ 2,602$
001-04-514-230-41 Professional Ser 25,840$ 44,660$ 57,842$ 104,941$ 50,800$ 51,613$
001-04-514-230-42 Communication 3,112$ 3,125$ 3,086$ 3,120$ 3,000$ 3,048$
001-04-514-230-43 Travel 39$ 548$ 283$ 2,602$ 7,264$ 7,381$
001-04-514-230-46 Insurance 3,122$ 10,242$ 4,269$ 4,485$ 4,557$ 4,630$
001-04-514-230-48 Repairs & Maintenance 125$ 141$ 283$ 5$ 305$ 310$
001-04-514-230-49 Miscellaneous/Membership&Dues 2,201$ 2,528$ 2,105$ 10,881$ 14,000$ 9,224$
Services 34,439$ 61,244$ 67,868$ 126,033$ 79,926$ 76,205$
001-04-514-400-51 Intgovt Profess. Serv.31,951$ -$ 27,656$ 34,832$ 35,000$ 38,000$
Total Finance 691,478$ 714,776$ 807,188$ 1,001,363$ 1,009,458$ 1,048,241$
City of Camas Budget 2015-2016
II-18
Legal
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$217,228
$228,899
5%
-
-
-
-
II. Purpose
Responsible for performing a variety of complex, high level administrative, technical and professional legal
work.
III. 2014 Key Accomplishments
The Legal Counsel was successful in achieving the following goals for 2014:
Administered civil lawsuits
Prepared legal documents
Advised City officials as to legal rights, obligations, practices, and other phases of applicable local,
state and federal law
Drafted and reviewed contracts, agreements, resolutions and ordinances under consideration by the
City Council to ensure that the documents adequately protect the legal interests of the City
Provided for the prosecution of persons cited into Municipal Court for traffic or misdemeanor charges
IV. Level of Service and Budget Impact
Budgeted resources are adequate to maintain the current level of service. The increase in budget reflects
contractual increases.
V. Goals and New Initiatives
The Legal Counsel’s goals with current resources:
Provide City Attorney services as required
Provide contracted services for possible labor negotiations
Provide adequate Prosecutor services to Municipal Court
VI. Trends and Future Issues
The top issues facing the Legal Counsel department include areas that will be a challenge without additional
funding of staff. These areas include:
Possible reassignment of Judge for the Municipal Court
Increased possible expenses associated with jail time
Continued compliance with Indigent Defense requirements
Additional court days
Unforeseen legal complications
City of Camas Budget 2015-2016
II-19
VII. Performance Measurements
Not applicable
VIII. Organizational Chart
Not applicable
IX. Department Operating Budget
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Legal
001-05-515-300-43 Travel -$ 110$ 370$
001-05-515-300-49 Miscellaneous -$ 480$ 260$ 260$ 634$ 644$
001-05-515-301-41 Professional Serv (Criminal)24,831$ 31,331$ 22,931$ 34,255$ 31,873$ 32,383$
001-05-515-302-41 Professional Services (Civil)71,770$ 68,837$ 78,793$ 80,359$ 81,034$ 82,330$
Services 96,601$ 100,757$ 102,354$ 114,874$ 113,541$ 115,358$
Total Legal 96,601$ 100,757$ 102,354$ 114,874$ 113,541$ 115,358$
City of Camas Budget 2015-2016
II-20
Human Resources
I. Budget Overview
2013/2014 Actual
2014 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$274,594
$297,217
8%
1.15
1
1
1
II. Purpose
Provide employment and personnel services to the City’s employees as well as providing information and
assistance to job applicants and other external citizens.
III. 2014 Key Accomplishments
Human Resources was successful in achieving the following goals for 2014:
Ensuring the City earned the AWC WellCity Award for 2014 which will decrease the 2015 Regence
premiums by 2%
Completed Fire Department negotiations within the terms of the merger
12 external recruitments completed successfully
IV. Level of Service and Budget Impact
Budgeted resources are adequate to maintain the current level of service. Increase in budget reflects a
reallocation of staff.
V. Goals and New Initiatives
The Human Resources Division has among its goals for the biennium:
Earn 2015 and 2016 WellCity Awards
Settle labor contract negotiations with one group in 2015 and the others by the end of 2016
Transition some duties to the Executive Assistant
VI. Trends and Future Issues
The top issues facing the Human Resources department include:
Cost containment for employee benefits
Maintain positive labor relations with unions
VII. Performance Measurements
Not available
City of Camas Budget 2015-2016
II-21
VIII. Organizational Chart
IX. Department Operating Budget
Administrative
Services Director
(.5 FTE)
Executive
Assistant
(.5 FTE)
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Human Resources
001-06-518-100-11 Regular Salaries And Wages 93,781$ 97,197$ 102,805$ 76,773$ 93,963$ 96,312$
001-06-518-100-21 Personnel Benefits 31,784$ 33,632$ 35,637$ 29,681$ 33,007$ 35,977$
001-06-517-900-31 Office and Operating Supplies -$ -$ 2,453$ 3,655$ 1,828$ 1,858$
001-06-518-100-31 Office And Operating Supplies 1,679$ 4,444$ 1,944$ 1,979$ 3,528$ 3,584$
001-06-518-100-35 Small Tools and Minor Equip -$ -$ 663$
Supplies 1,679$ 4,444$ 5,060$ 5,634$ 5,356$ 5,442$
001-06-517-900-43 Travel -$ -$ 498$ 618$ 508$ 1,516$
001-06-517-900-48 Repairs and Maintenance -$ -$ 304$ 664$ 813$ 826$
001-06-518-100-41 Professional Ser 25,414$ 46,245$ 2,552$ 4,880$ 6,617$ 6,723$
001-06-518-100-42 Communication 1,326$ 1,307$ 1,379$ 1,608$ 1,392$ 1,415$
001-06-518-100-43 Travel 2,432$ 3,184$ 891$ 1,506$ 1,441$ 1,464$
001-06-518-100-46 Insurance 1,801$ 1,388$ 633$ 665$ 676$ 686$
001-06-518-100-48 Repairs & Maintenance 252$ 845$ 3$ -$
001-06-518-100-49 Miscellaneous/Membership&Dues 568$ 1,080$ 907$ 1,895$ 1,530$ 1,554$
Services 31,793$ 54,048$ 7,167$ 11,836$ 12,977$ 14,184$
Total Human Resources 159,037$ 189,321$ 150,670$ 123,924$ 145,302$ 151,915$
City of Camas Budget 2015-2016
II-22
Administrative Services
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$382,526
$565,385
48%
0
1.28
1.66
1.66
II. Purpose
Provide centralized services for all City Departments including records management, public information, and
senior management of Information Services Division and Human Resources Division.
III. 2014 Key Accomplishments
Administrative Services was successful in achieving the following goals for 2014:
Establishing Administrative Services Director position
Hiring support staff
IV. Level of Service and Budget Impact
Budgeted resources are adequate to maintain the current level of service. Increases in budget are due to the
reallocation of staff.
V. Goals and New Initiatives
The Administrative Services has among its goals for the biennium:
Centralize public records including looking at total enterprise management systems and working with
State archives
Evaluate and formalize City Clerk functions and processes
Select staff to work toward CMC certification
VI. Trends and Future Issues
The top issue facing the Administrative Services Department is how to best centralize paper and electronic
public records in a digital world.
VII. Performance Measurements
Not available
City of Camas Budget 2015-2016
II-23
VIII. Organizational Chart
IX. Department Operating Budget
Administrative
Services Director
(.5 FTE)
Human Resources Adm. Assistant
(.33 FTE)
Information
Services
Adm. Support Asst.
II
(.33 FTE)
Executive Assistant
(.5 FTE)
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Administrative Services
001-07-518-900-11 Regular Salaries And Wages 88,744$ 129,121$ 132,349$
Overtime 885$
Salaries 89,629$ 129,121$ 132,349$
001-07-518-900-21 Personnel Benefits 33,103$ 35,601$ 38,805$
001-07-518-900-31 Office and Operating Supplies 7,528$ 6,536$ 7,908$ 16,088$ 11,458$ 11,641$
001-07-518-900-35 Small Tools and Minor Equipmen 611$ -$ 1,671$ 1,084$
Supplies 8,139$ 6,536$ 9,579$ 17,172$ 11,458$ 11,641$
001-07-518-900-41 Professional Services 28,269$ 25,188$ 22,624$ 32,355$ 48,598$ 49,375$
001-07-518-900-42 Communications 9,691$ 7,754$ 8,210$ 8,629$ 8,115$ 8,244$
001-07-518-900.43 Travel 691$ 3,016$ 3,064$
001-07-518-900-45 Operating Rentals and Leases 13,293$ 13,325$ 13,071$ 21,203$ 26,313$ 26,734$
001-07-518-900-46 Insurance 61,386$ 1,649$ 1,649$ 1,706$ 1,733$ 1,761$
001-07-518-900-48 Repairs and Maintenance 3,850$ 3,750$ 5,897$ 7,303$ 4,698$ 4,773$
001-07-518-900-49 Miscellaneous 12,556$ 7,547$ 7,305$ 5,550$ 974$ 989$
Services 129,045$ 59,214$ 58,756$ 77,438$ 93,446$ 94,941$
001-07-518-900-51 Intgovt Profess Services 39,016$ 33,653$ 58,062$ 31,914$ 7,112$ 7,226$
001-07-518-900-53 Extnl Taxes & Oper Assess 936$ 348$
001-07-539-200-51 Intgovt Profess. Serv.5,594$ 5,679$
001-07-564-000-51 Intgovt Profess. Serv.3,496$ 6,000$ 3,599$ 3,274$ 1,829$ 1,858$
Intergovernmental 49,042$ 45,679$ 61,661$ 35,188$ 8,941$ 9,084$
Total Administrative Services 186,226$ 111,429$ 129,996$ 252,530$ 278,566$ 286,819$
City of Camas Budget 2015-2016
II-24
Law Enforcement
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$8,840,024
$9,629,985
9%
29.7
29.7
30.7
30.7
II. Purpose
Protect lives and property in our community and to maintain public order.
III. 2014 Key Accomplishments
Police Department was successful in achieving the following goals for 2014:
Approved RegJIN contracts for participation in regional police reporting system
Acquired funding to pay for Clark Regional Emergency Services Agency(CRESA) radio replacement
program
Worked with CRESA and First Watch to create a new monthly report showing response times
Distributed over-carry ballistic vests to the majority of the patrol officers
IV. Level of Service and Budget Impact
Budgeted resources are adequate to maintain the current level of service. This budget adds a new FTE in the
position of police officer. This long sought after position will allow the Police Department to balance patrol
squads, which was our most pressing need. This will restore the sworn officer count to the 2007 FTE level. The
City’s population has grown by approximately 25% in that same period (2008-2015) and this officer will help
meet a growing City’s expectations for service delivery.
V. Goals and New Initiatives
The Police Department has among its goals for the biennium:
Conduct agency-wide team building exercise
Install enhanced radio communication technology to improve reception inside the building (decision
package)
Facilitate the CRESA radio replacement program through the distribution of new equipment
Implement the new RegJIN police reporting program and train all staff
Conduct testing to identify a replacement patrol rifle (decision package)
Maintain established agency goals for response times to 911 calls
Restore police officer position lost in 2008 due to the recession (decision package)
Build community trust in law enforcement through outreach programs
Install defibrillators in patrol cars (decision package)
City of Camas Budget 2015-2016
II-25
VI. Trends and Future Issues
The top issues facing the Police Department include:
The Department operates at the minimum police officer staffing levels the majority of the year.
Overtime use is increasing in order to maintain shift coverage.
Code Enforcement complaints are growing and becoming more time consuming. The position is
currently only funded at .5 FTE with the other .5 FTE with parking enforcement duties.
A number of serious traffic collisions have occurred over the past few years, yet the City lacks a
trained collision investigator to handle such calls. The City has relied on other law enforcement
agencies to come in to take over these complex investigations. At some point, the City will need to
provide this service internally.
VII. Performance Measurements
Indicator 2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Projected
2016
Projected
Police Reports 3,313 3,169 3,028 2,781 n/a n/a
Arrests 737 710 643 591 n/a n/a
Traffic Stops 6,535 6,268 6,379 6,044 n/a n/a
Service Calls Logged 9,427 9,619 10,220 9,223 n/a n/a
City of Camas Budget 2015-2016
II-26
VIII. Organizational Chart
Police Chief
Police Captain
Patrol Sergeant
Squad A (2 FTE)
Patrol Officers
Squad A (FTE 8)
Patrol Sergeant
Squad B (2 FTE)
Patrol Officers
Squad B (FTE 8)
Detective Sergeant
Detective
(FTE 2)
Administrative
Sergeant
School Resource
Officer
Offender Work
Crew Leader
(1.2 FTE)
Code Enforcement
Officer
Court Security (.55
FTE)
Senior Adm.
Support Assistant
Admin. Support
Assist. II (1.7 FTE)
City of Camas Budget 2015-2016
II-27
IX. Department Operating Budget
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Law Enforcement
001-08-521-100-11 Regular Salaries And Wages 330,574$ 352,137$ 352,224$
001-08-521-220-11 Regular Salaries And Wages 1,829,641$ 1,806,884$ 1,904,714$ 2,410,673$ 2,595,653$ 2,682,883$
001-08-521-500-11 Regular Salaries And Wages 6,018$ 5,561$ 2,663$
001-08-521-700-11 Regular Salaries and Wages 53,666$ 55,695$ 55,907$
001-08-521-100-12 Overtime 129$ 1,127$ 4,443$
001-08-521-220-12 Overtime 96,258$ 125,060$ 85,352$ 89,299$ 82,800$ 82,800$
001-08-521-700-12 Overtime -$ -$
Salaries 2,316,285$ 2,346,464$ 2,405,303$ 2,499,972$ 2,678,453$ 2,765,683$
001-08-517-200-21 Personnel Benefits 117,739$ 111,964$ 98,610$ 95,318$ 84,049$ 91,614$
001-08-521-100-21 Personnel Benefits 108,799$ 98,131$ 113,502$
001-08-521-220-21 Personnel Benefits 702,116$ 701,207$ 747,394$ 915,290$ 1,004,635$ 1,103,562$
001-08-521-500-21 Personnel Benefits 1,866$ 2,337$ 1,092$
001-08-521-700-21 Personnel Benefits 27,601$ 29,361$ 30,484$
001-08-521-100-22 Uniforms And Clothing 115$ 558$ 243$
001-08-521-220-22 Uniforms And Clothing 8,139$ 6,361$ 10,404$ 9,389$ 16,530$ 11,730$
001-08-521-700-22 Uniforms and Clothing 159$ -$
Benefits 966,535$ 949,918$ 1,001,729$ 1,019,997$ 1,105,215$ 1,206,906$
001-08-521-100-31 Office And Operating Supplies 6,039$ 9,048$ 9,356$
001-08-521-220-31 Office And Operating Supplies 10,171$ 4,435$ 5,882$ 34,116$ 36,410$ 36,410$
001-08-521-400-31 Office And Operating Supplies 4,256$ 6,623$ 4,148$
001-08-521-500-31 Office And Operating Supplies 2,956$ 5,014$ 6,567$
001-08-521-700-31 Office and Operating Supplies 912$ 563$ 1,220$
001-08-521-100-32 Fuel Consumed 43$ -$ 35$
001-08-521-220-32 Fuel 274$ 77$ 136$ 62$ 200$ 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$ 18,372$ 40,590$ 41,060$ 51,485$
001-08-521-400-35 Small Tools And Minor Equip -$ -$ 576$
001-08-521-500-35 Small Tools And Minor Equip 3,946$ 4,690$ 2,174$
001-08-521-700-35 Small Tools and Minor Equip.158$ 21$ 28$
Supplies 52,345$ 68,997$ 48,584$ 74,768$ 77,670$ 88,095$
001-08-521-100-41 Professional Ser 10,551$ 4,444$ 4,496$
001-08-521-220-41 Professional Services 1,954$ 5,212$ 4,703$ 35,287$ 31,580$ 32,180$
001-08-521-400-41 Professional Ser 100$ 2,400$ -$
001-08-521-500-41 Professional Ser 16,159$ 18,851$ 19,551$
001-08-521-100-42 Communication 39$ 22$ 17$
001-08-521-220-42 Communication 25,750$ 35,360$ 30,680$ 23,824$ 21,350$ 21,350$
001-08-521-700-42 Communications -$ -$ 22$
001-08-521-100-43 Travel 2,666$ 2,614$ 2,796$
001-08-521-220-43 Travel 942$ 1,567$ 223$ 11,035$ 20,120$ 20,840$
001-08-521-400-43 Travel 5,136$ 3,853$ 5,328$ 508$ 516$
001-08-521-700-43 Travel 173$ 255$ -$
001-08-521-220-44 Advertising 468$ 777$ 1,336$ 1,254$ 1,300$ 1,300$
001-08-521-100-45 Intfund Oper. Rentals & Lease 15,156$ 22,454$ 20,640$ 26,448$ 26,054$ 26,471$
001-08-521-220-45 Operating Rentals 188,408$ 195,788$ 198,852$ 243,816$ 246,922$ 250,872$
001-08-521-300-45 Intfund Oper. Rentals & Lease 3,552$ -$ -$
001-08-521-700-45 Intfund Oper. Rentals & Leases 1,800$ 5,352$ 7,648$ 17,940$ 21,518$ 21,863$
001-08-521-220-46 Insurance 12,563$ 38,699$ 16,361$ 17,189$ 17,464$ 17,743$
001-08-521-500-46 Insurance 8,406$ 8,100$ 8,086$ 8,525$ 8,661$ 8,800$
001-08-521-500-47 Public Utility 43,679$ 38,750$ 29,108$ 24,001$ 29,380$ 30,800$
City of Camas Budget 2015-2016
II-28
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
001.08.521.100.48 Repairs & Maintenance 2,028$ 3,845$ 2,218$
001-08-521-220-48 Repairs & Maintenance 3,064$ 4,774$ 4,334$ 27,794$ 50,660$ 31,110$
001-08-521-500-48 Repairs & Maintenance 14,392$ 24,473$ 8,738$
001-08-521-700-48 Repairs and Maintenance -$ 4,065$ -$
001-08-521-100-49 Miscellaneous 4,392$ 4,665$ 4,683$
001-08-521-220-49 Miscellaneous 9,422$ 8,691$ 8,615$ 19,692$ 34,400$ 25,200$
001-08-521-400-49 Miscellaneous 6,240$ 4,445$ 9,369$ 6,912$ 508$ 516$
001-08-521-500-49 Miscellaneous 21$ 413$ 439$
001-08-521-700-49 Miscellaneous 1,785$ 915$ 716$
Services 378,845$ 440,785$ 388,959$ 463,715$ 510,425$ 489,561$
001-08-521-220-51 Intgovt Profess. Serv.221,198$ 245,371$ 249,674$ 264,269$ 284,200$ 290,000$
001-08-521-400-51 Intgovt Profess. Serv.800$ 2,200$ 2,100$
001-08-521-500-51 Intgovt Profess. Serv.-$ 1,005$
Intgovt. Professional Services 221,998$ 248,576$ 251,774$ 264,269$ 284,200$ 290,000$
001-08-594-210-61 Land & Land Improvements -$ -$ 2,119$ 52,686$
001-08-594-210-64 Machinery & Equip 6,325$ -$ 366,149$ 89,185$ 44,592$
Capital 6,325$ -$ 368,268$ 52,686$ 89,185$ 44,592$
Total Law Enforcement 3,942,333$ 4,054,740$ 4,464,617$ 4,375,407$ 4,745,148$ 4,884,837$
City of Camas Budget 2015-2016
II-29
Detention and Correction
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$770,503
$899,757
17%
1.75
1.75
1.75
1.75
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. 2014 Key Accomplishments
During 2014 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. We continued to see a significant reduction in fees paid to Clark County Corrections for
probation monitoring programs.
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, commonly called
“6211” charges. The increases in budget are a result of increases in population as well as costs associated with
boarding prisoners such as medical costs.
V. Goals and New Initiatives
The Detention and Corrections has among its goals for the biennium:
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
Purchase and outfit a new vehicle and trailer for the 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 slowly
Inmate medical costs represent an area of extreme financial risk for the City
Budgeting for jail days remains an area that can experience fluctuations
If the City moves to an independent Municipal Court, a Probation Officer will need to be hired
City of Camas Budget 2015-2016
II-30
VII. Performance Measurements
Indicator 2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Projected
2016
Projected
Clark Co. Jail Bed Days 1,580 1,828 1,968 1,154 1,500 1,500
Skamania Jail Bed Days 1,056 1,248 1,372 549 1,000 1,000
Supervision Days 65,921 63,650 NA NA 62,000 62,000
VIII. Organizational Chart
Police Chief
Police Captain
Patrol Sergeant
Squad A (2 FTE)
Patrol Officers
Squad A (FTE 8)
Patrol Sergeant
Squad B (2 FTE)
Patrol Officers
Squad B (FTE 8)
Detective Sergeant
Detective
(FTE 2)
Administrative
Sergeant
School Resource
Officer
Offender Work
Crew Leader
(1.2 FTE)
Code Enforcement
Officer
Court Security (.55
FTE)
Senior Adm.
Support Assistant
Admin. Support
Assist. II (1.7 FTE)
City of Camas Budget 2015-2016
II-31
IX. Department Operating Budget
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Detention and Correction
Probation and Parole Services
001-10-523-300-11 Regular Salaries And Wages 61,306$ 61,326$ 61,283$ 70,673$ 68,765$ 68,764$
001-10-523-300-21 Personnel Benefits 10,373$ 10,028$ 9,759$ 13,945$ 14,976$ 16,324$
001-10-523-300-22 Uniforms And Clothing -$ -$ 80$ 300$ 305$
Benefits 10,373$ 10,028$ 9,839$ 13,945$ 15,276$ 16,629$
001-10-523-300-31 Office & Operating Supplies 1,639$ 2,140$ 1,420$ 1,698$ 1,400$ 1,425$
001-10-523-300-35 Small Tools & Minor Equip 2,701$ 1,101$ 4,102$ 2,583$ 3,000$ 3,050$
Supplies 4,340$ 3,241$ 5,522$ 4,280$ 4,400$ 4,475$
001-10-523-300-42 Communications 272$ 305$ 348$ 314$ 350$ 355$
001-10-523-300-45 Interfund Rentals 7,309$ 7,314$ 7,257$ 11,556$ 10,395$ 10,562$
001-10-523-300-46 Insurance -$ 2,464$ 996$ 1,046$ 1,063$ 1,080$
001-10-523-300-48 Repairs & Maintenance 2,041$ 3,132$ 1,068$ 1,369$ 2,500$ 2,540$
001-10-523-300-49 Misc 295$ 139$ 400$ 409$ 750$ 762$
Services 9,917$ 13,354$ 10,069$ 14,694$ 15,058$ 15,298$
001-10-523-300-51 Intgovt Profess. Serv.78,351$ 80,589$ 62,252$ 61,072$ 67,000$ 68,900$
Total Probation and Parole Services 164,287$ 168,537$ 148,965$ 164,665$ 170,499$ 174,066$
Care and Custody of Prisoners
001-10-523-600-11 Regular Salaries And Wages 29,015$ 32,471$ 32,429$ 33,411$ 32,542$ 32,541$
001-10-523-600-21 Personnel Benefits 10,804$ 15,030$ 15,775$ 15,579$ 15,460$ 16,851$
001-10-523-600-22 Uniforms And Clothing -$ 27$ 70$ -$ 200$ 205$
Benefits 10,804$ 15,058$ 15,845$ 15,579$ 15,660$ 17,056$
001-10-523-600-31 Office And Operating Supplies 56$ 85$ 68$ 18$ 200$ 205$
001-10-523-600-41 Professional Ser -$ 71$
001-10-523-600-43 Travel 389$ 156$ 411$ 414$ 500$ 510$
001-10-523-600-49 Miscellaneous 225$ 91$ 25$ 235$ 300$ 305$
Services 614$ 318$ 436$ 648$ 800$ 815$
001-10-523-600-51 Intgovt Profess. Serv.166,838$ 220,359$ 196,296$ 162,143$ 222,873$ 232,500$
001-10-594-230-62 Buildings & Structures -$ 16,475$
Total Care and Custody of Prisoners 207,327$ 284,766$ 245,074$ 211,799$ 272,075$ 283,117$
Total Dention and Correction 371,615$ 453,303$ 394,039$ 376,464$ 442,574$ 457,183$
City of Camas Budget 2015-2016
II-32
Information Systems
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$1,033,784
$1,387,033
34%
3
3
4
4
II. Purpose
Provide management, development, implementation, and support of all technology systems and networks for
the City operations.
III. 2014 Key Accomplishments
The Information Systems program achieved their goals in 2014 including:
Upgraded and replaced computers throughout the City to greatly improve the quality of the City’s
inventory and to ensure compatibility of Police and Fire technology to CRESA requirements
Implemented three new systems, the new Legislative Management System, online registration and
reservation system for Parks and Recreation, and an Employee Self Service System
Integrated Clark County’s GIS system to interface with the City’s Springbrook system
Networked the new Fire Marshall’s Office, Fire Station 43 and final networking at Lacam as Lodge
Upgraded and programmed the City’s phone system for a Call Q system and new enhanced 911 Caller
ID services
IV. Level of Service and Budget Impact
Budgeted resources have increased to enhance current level of service. Funds are provided to add an FTE for
system and application support and development, new modules to the City’s enterprise solution and
modifications to allow a sharing of a common online registration system for the City and the school district.
V. Goals and New Initiatives
Information Systems has among its goals for the fiscal year:
Hiring and training a new Information Systems Analyst (decision package)
Adding modules to Springbrook for an online citizen reporting system for Code and Contact
Management, Parking Ticket System, Fleet Management, Animal Control and improvements to Work
Orders and Service Orders (decision packages)
Implementing an interface to the Regional Justice Reporting System
Modifying the City’s Webtrak system to be shared between Parks and Recreation and the Camas
School District for common online registration for citizens (decision package)
Upgrading the city-wide network infrastructure
Connecting the Wastewater Treatment Plant to the City’s network fiber
City of Camas Budget 2015-2016
II-33
VI. Trends and Future Issues
The top issues facing the Information Services Program include:
Keeping up with city growth, development and new service requests of departments and staff
Embracing innovation and product development
Developing mobility tools, online resources and opening up remote and wireless access while
protecting the City’s data integrity and network resources
Continue to focus on products that can improve citizen’s experiences with services and improve
efficiencies of staff
VII. Performance Measurements
Indicator 2013
Actual
2014
Actual
2015
Projected
2016
Projected
Computers\Toughbooks\Laptops \iPads 255 275 285 285
Phones\VOIP Phones 200 225 230 230
IT Operating Expenses as % of City Operating Expenses 2.8% 2.7% 3.59% 3.65%
VIII. Organizational Chart
Administrative
Services Director
Information
Systems
Manager
Information
Systems Analyst
Information
Systems
Technician
Information
Systems Analyst
City of Camas Budget 2015-2016
II-34
IX. Department Operating Budget
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Information Services
001-12-518-800-11 Regular Salaries And Wages 214,596$ 218,814$ 221,544$ 235,708$ 282,808$ 322,516$
001-12-532-200-11 Regular Salaries and Wages 43,488$ -$
001-12-518-800-12 Overtime 43$ -$ 4,168$ 1,000$ 1,000$
Salaries 258,127$ 218,814$ 221,544$ 239,876$ 283,808$ 323,516$
001-12-518-800-21 Personnel Benefits 89,276$ 95,058$ 99,895$ 89,419$ 113,049$ 136,138$
001-12-532-200-21 Personnel Benefits 12,818$ 988$
Benefits 102,094$ 96,046$ 99,895$ 89,419$ 113,049$ 136,138$
001-12-518-800-31 Office And Operating Supplies 1,414$ 2,788$ 1,494$ 4,140$ 5,222$ 5,305$
001-12-518-800-35 Small Tools And Minor Equip 32,746$ 38,343$ 34,125$ 93,570$ 125,239$ 150,789$
Supplies 34,161$ 41,131$ 35,619$ 97,709$ 130,461$ 156,094$
001-12-518-800-41 Professional Ser 34,073$ 45,993$ 55,574$ 119,894$ 47,752$ 48,516$
001-12-518-800-42 Communication 3,601$ 3,881$ 3,454$ 3,176$ 2,469$ 2,508$
001-12-518-800-43 Travel -$ -$ 14$ 51$ 508$ 516$
001-12-518-800-46 Insurance 3,123$ 4,050$ 1,653$ 1,737$ 1,764$ 1,793$
001-12-518-800-48 Repairs & Maintenance 244$ -$ -$ 1,161$ 2,032$ 2,065$
001-12-518-800-49 Miscellaneous 162$ 6,157$ 205$ 6,532$ 27,620$ 27,742$
001-12-518-800-51 Ingovt. Profess. Services -$ -$ -$ 10,160$ 10,323$
Services 41,202$ 60,081$ 60,900$ 132,551$ 92,305$ 93,462$
001-12-594-180-64 Machinery And Equipment 9,874$ 32,117$ 41,813$ 14,608$ 58,200$
Total Information Services 445,458$ 448,189$ 459,771$ 574,164$ 677,823$ 709,210$
City of Camas Budget 2015-2016
II-35
Community Development
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$4,493,528
$5,233,410
16%
18.8
18.8
19.8
19.8
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. 2014 Key Accomplishments
The Community Development achieved their goals in 2014 including:
Construction of City streets and facilities including Lacamas Lodge, 38th Avenue Phase II, Friberg Road,
NW 18th Avenue Bike/Pedestrian Improvements, and Welcome monuments to Camas
Construction of water and sewer projects including Wastewater Treatment Plant fall protection,
Eastside STEP transmission main, and headwork waterline improvement
Completed visioning process as part of a 2016 Comprehensive Plan Update
Established regulations regarding I-502 (marijuana retail sales, processing and growing)
Amended Municipal Code on downtown projects including a Parking Advisory Committee and
establishing a multifamily tax exemption
Negotiated a Development Agreement for Master Planning and development of a large scale
residential and commercial project (Green Mountain)
IV. Level of Service and Budget Impact
Budgeted resources were enhanced to maintain level of service. The department anticipates increased activity
in both residential and commercial development well beyond those seen in 2014. Existing activity together
with the trend of increased construction is the impetus for the City to reinstate a Building Plans
Examiner/Inspector position in 2015.
V. Goals and New Initiatives
Community Development has among its goals for the biennium:
Hiring a Plans Examiner/Inspector (decision package)
Commence Phase II of the 2016 Comprehensive Plan Update process
Conduct Impact Fee Studies for both Fire and Parks
Facilitate the annexation of Winchester Hills and Grand Ridge Subdivisions
Monitor and revisit I-502 uses (Marijuana retail sales, processes and growing operations)
City of Camas Budget 2015-2016
II-36
Continue to monitor BPA I-5 Corridor project impacts for the City
Completion of NW Friberg Road and NW 38th Avenue Projects
Completion of NW Brady Road design
VI. Trends and Future Issues
Development may trend up beyond current projections resulting in additional demands on staffing resources.
Close monitoring of these trends will be needed to assure adequate staffing resources, overtime and
consultant services.
VII. Performance Measurements
Indicator 2013
Actual
2014
Actual
2015
Projected
2016
Projected
Building Permits (dwellings) 127 181 200 215
Land Use Pre-Applications 34 45 50 55
New Commercial Buildings 2 2 2 3
VIII. Organizational Chart
Community Development
Director
Engineering Manager
Project Managers
(2 FTE)
Engineer III
Engineer I
Senior Engineering
Tech
Engineering
Technician
(2 FTE)
Planning Manager
Senior Planner
Senior Planner
Permit Technician
Building Division
Manager/Building
Official
Plans Examiner
Building Inspector I
(2 FTE)
Senior Permit
Technician
Senior Adm. Support
Assistant
Adm. Support
Assistant II
City of Camas Budget 2015-2016
II-37
IX. Department Operating Budget
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Community Development
Administration Administration
001-13-518-900-11 Regular Salaries And Wages 260,216$ 238,263$ 231,528$ 235,946$ 211,577$ 216,867$
001-13-518-900-12 Overtime 152$ 48$ 6,363$ 150$ 150$
Salaries 260,367$ 238,311$ 231,528$ 242,309$ 211,727$ 217,017$
001-13-518-900-21 Personnel Benefits 103,508$ 106,793$ 104,156$ 105,151$ 94,025$ 102,487$
001-13-518-900-31 Office And Operating Supplies 105$ 648$ 306$ 12,388$ 9,757$ 9,913$
001-13-518-900-35 Small Tools And Minor Equip 99$ -$ 314$ 6,088$ 3,140$ 3,190$
Supplies 204$ 648$ 620$ 18,476$ 12,897$ 13,104$
001-13-518-900-41 Professional Services 61$ -$ 14,981$ 1,433$ 1,456$
001-13-518-900-42 Communication 5,405$ 5,227$ 7,270$ 8,644$ 7,165$ 7,279$
001-13-518-900-43 Travel 134$ 406$ 413$
001-13-518-900-44 Advertising 1,356$ 6,604$ 6,710$
001-13-518-900-48 Repairs & Maintenance 202$ 260$ 50$ 199$ 500$ 508$
001-13-518-900-49 Miscellaneous 106$ 47$ 1,622$ 15,441$ 7,253$ 7,369$
Services 5,774$ 5,533$ 23,923$ 25,773$ 23,362$ 23,735$
Total Administration 369,854$ 351,285$ 360,227$ 391,709$ 342,011$ 356,343$
Engineering Plans and Services
001-13-518-910-11 Regular Salaries And Wages 503,541$ 567,068$ 536,649$ 658,438$ 691,064$ 708,341$
001-13-518-910-12 Overtime -$ 607$ 10,423$ 26,714$ 12,000$ 12,000$
Salaries 503,541$ 567,675$ 547,072$ 685,152$ 703,064$ 720,341$
001-13-518-910-21 Personnel Benefits 206,757$ 223,873$ 213,802$ 232,404$ 256,906$ 280,027$
001-13-518-910-22 Uniforms & Clothing -$ -$ 96$
Benefits 206,757$ 223,873$ 213,802$ 232,499$ 256,906$ 280,027$
001-13-518-910-31 Office And Operating Supplies 3,254$ 3,052$ 4,041$ -$
001-13-518-910-35 Small Tools And Minor Equip 1,161$ 1,438$ 525$
Supplies 4,416$ 4,490$ 4,566$
001-13-518-910-41 Professional Ser 1,818$ 2,945$ 2,789$ 27,883$ 3,000$ 3,000$
001-13-518-910-42 Communication 1,835$ 1,971$ 3$ 2,032$ 2,065$
001-13-518-910-43 Travel 20$ -$ 10$ 2,540$ 2,581$
001-13-518-910-44 Advertising 758$ -$ 509$ -$ -$
001-13-518-910-45 Operating Rentals And Leases -$ -$ 10,692$ 19,320$ 28,413$ 28,868$
001-13-518-910-46 Insurance 19,404$ 15,673$ 14,624$ 15,364$ 15,610$ 15,860$
001-13-518-910-48 Repairs & Maintenance 277$ 630$ 183$ -$ -$
001-13-518-910-49 Miscellaneous 5,037$ 5,357$ 3,808$ -$ -$
Services 29,149$ 26,576$ 32,618$ 62,567$ 51,595$ 52,372$
001-13-518-910-51 Intgovt Profess. Serv.8,599$ 8,482$ 8,551$ 8,866$ 18,288$ 18,581$
001-13-518-910-95 Intfund Oper. Rentals & Lease 8,844$ 9,740$
Total Engineering Plans and Services 761,305$ 840,836$ 806,609$ 989,084$ 1,029,853$ 1,071,321$
Total CD Adm. & Engineering 1,131,158$ 1,192,122$ 1,166,837$ 1,380,793$ 1,371,864$ 1,427,664$
City of Camas Budget 2015-2016
II-38
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Planning
001-15-558-600-11 Regular Salaries And Wages 220,499$ 231,434$ 235,423$ 326,190$ 322,129$ 330,182$
Salaries 220,499$ 231,434$ 235,423$ 326,190$ 322,129$ 330,182$
001-15-558-600-21 Personnel Benefits 82,770$ 88,966$ 93,874$ 117,093$ 117,549$ 128,128$
001-15-558-600-31 Office And Operating Supplies 516$ 772$ 909$ 274$ 279$
001-15-558-600-35 Small Tools And Minor Equip 950$ 1,082$ 594$ 159$ 161$
Supplies 1,466$ 1,854$ 1,503$ -$ 274$ 279$
001-15-558-600-41 Professional Ser 67,035$ 108,050$ 63,236$ 58,940$ 118,364$ 100,000$
001-15-558-600-42 Communication 2,031$ 2,068$ 2,133$ 2,537$ 2,245$ 2,281$
001-15-558-600-43 Travel 10$ -$ 367$ 135$ 2,845$ 2,890$
001-15-558-600-44 Advertising 1,547$ 983$ 1,157$ 29$ 1,000$ 1,016$
001-15-558-600-46 Insurance 7,640$ 6,467$ 27,205$ 28,582$ 29,039$ 29,504$
001-15-558-600-48 Repairs and Maintenance -$ 39$ -$ -$
001-15-558-600-49 Miscellaneous 1,146$ 800$ 1,156$ 811$ 1,803$ 1,832$
Services 79,409$ 118,407$ 95,254$ 91,034$ 155,297$ 137,524$
001-15-558-600-51 Intgovt Profess. Serv.-$ -$ 43,429$ 112,025$ 91,623$ 93,089$
Total Planning 384,144$ 440,661$ 469,483$ 646,342$ 686,871$ 689,201$
Building
001-22-524-200-11 Regular Salaries And Wages 256,711$ 262,673$ 269,216$ 275,454$ 327,042$ 364,976$
001-22-524-200-12 Overtime -$ -$ 672$ 42$
Salaries 256,711$ 262,673$ 269,888$ 275,496$ 327,042$ 364,976$
001-22-524-200-21 Personnel Benefits 103,274$ 113,385$ 118,686$ 110,297$ 136,902$ 161,918$
001-22-524-200-22 Uniforms and Clothing -$ 87$
Benefits 103,274$ 113,471$ 118,686$ 110,297$ 136,902$ 161,918$
001-22-524-200-31 Office And Operating Supplies 2,486$ 1,914$ 3,600$
001-22-524-200-35 Small Tools And Minor Equip -$ -$ 194$
Supplies 2,486$ 1,914$ 3,794$
001-22-524-200-41 Professional Ser 161$ -$ 12,939$ 177$ 1,000$ 1,000$
001-22-524-200-42 Communication 1,660$ 1,870$ 2,077$ 2,268$ 1,944$ 1,975$
001-22-524-200-43 Travel -$ 686$ 914$ 929$
001-22-524-200-45 Intfund Oper. Rentals & Lease 7,028$ 4,800$ 4,800$ 19,020$ 24,419$ 24,810$
001-22-518-300-46 Insurance 6,245$ 5,204$ 2,259$ 2,373$ 2,411$ 2,450$
001-22-524-200-48 Repairs & Maintenance 914$ 858$ 798$ 11$ 1,016$ 1,032$
001-22-524-200-49 Miscellaneous 1,090$ 1,470$ 3,584$ 1,606$ 1,523$ 1,548$
Services 17,099$ 14,888$ 26,457$ 25,454$ 33,228$ 33,744$
001-22-524.200.64 Machinery and Equipment -$
Total Building 379,570$ 392,945$ 418,825$ 411,248$ 497,172$ 560,638$
Total Community Development 1,894,872$ 2,025,728$ 2,055,145$ 2,438,383$ 2,555,907$ 2,677,503$
City of Camas Budget 2015-2016
II-39
Animal Control
I. Budget Overview
2013/2014 Actual
2014 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$200,043
$232,500
16%
-
-
-
-
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 animal control facility is sub-contracted to the West Gorge
Humane Society, who works cooperatively with the City of Washougal to care for the animals and manage an
adoption program. The Camas Police Department manages the contract with the City of Washougal.
III. 2014 Key Accomplishments
Animal Control Program was successful in achieving the following goals for 2014:
Maintained strong relationships with both the West Columbia Gorge Humane Society and the Clark
County Humane Society
Negotiated favorable rates with Clark County Humane Society for animal impounds
Provided a link on the City’s web site to allow citizens to pay impound fees. This improvement allows
for a more efficient release procedure and better cash handling controls
IV. Level of Service and Budget Impact
Budgeted resources are currently adequate to maintain the current level of service. All impound fee charged
by the City of Washougal are expected to remain the same as they were in 2014. The increase in budget is
attributed to the replacement of a vehicle.
V. Goals and New Initiatives
The Animal Control Program has among its goals for the biennium:
Provide refresher training for both Animal Control Officers
Establish a program for the two Animal Control Officers to work closer with Humane Society staff
VI. Trends and Future Issues
The top issues facing the Animal Control Program include:
Costs associated with care of animals especially medical costs
Vehicle replacement is expected in this biennium
Fees charged by the Clark County Humane Society through contract are expected to rise.
City of Camas Budget 2015-2016
II-40
VII. Performance Measurements
Indicator 2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Projected
2016
Projected
Field Contacts 1,024 1,074 1,053 1,134 1,200 1,300
Verbal Warnings 159 192 153 127 110 100
Impounds 48 74 43 80 50 50
VIII. Organizational Chart
Not applicable
IX. Department Operating Budget
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Animal Control Animal Control
001-16-554-300-31 Office and Operating Supplies 269$ 461$ 315$ 500$ 500$
001-16-554-300-35 Small Tools & Minor Equipment 956$ -$
Supplies 1,226$ 461$ -$ 315$ 500$ 500$
001-16-554-300-51 Intgovt Profess. Serv.91,592$ 98,526$ 96,170$ 103,558$ 119,500$ 112,000$
Total Animal Control 92,817$ 98,987$ 96,170$ 103,873$ 120,000$ 112,500$
City of Camas Budget 2015-2016
II-41
Parks and Recreation
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$3,023,552
$3,169,642
5%
7.5 (+5.25 PW)
7.1 (+5.25 PW)
7.1 (+5.25 PW)
7.1 (+5.25 PW)
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. 2014 Key Accomplishments
Parks and Recreation Program was successful in achieving the following goals for 2014:
Completed construction of Lacamas Lake Lodge Community Center and started renting the facility
Received a grant to construct the Washougal River Greenway Overlook
Completed the Heritage Park expansion
Resurfaced and installed new fencing at the Crown Park Tennis Courts
Finished the Camas Parks, Recreation and Open Space Comprehensive Plan Update
Replaced aging play structure
Addressed drainage and turf issues at Prune Hill Park
IV. Level of Service and Budget Impact
Budgeted resources were increased to enhance the City’s Recreation program with an extended outdoor pool
season, a partnership with the school district’s Community Education programming, and more seasonal help
to maintain the sports fields. The budget was also increased to enhance the Lacamas Lodge with equipment
and sound enhancement features. The parks budget was increased to address ongoing maintenance for the
budget’s baseline to include routine playground equipment replacement, hazard tree removal and tree
maintenance.
V. Goals and New Initiatives
The Parks and Recreation Program has among its goals for the biennium:
Modify recreation registration software for the partnership with Camas School District Community
Education programming (decision package)
Enhance sport field maintenance with increase seasonal help (decision package)
Extend Crown Park Swimming Pool season by one month to cover Memorial Day to Labor Day
(decision package)
Implement a new parks maintenance program to provide for play equipment replacement, hazar d
tree removal and tree maintenance (decision package)
Complete Lacamas Lodge equipment requirements (decision package)
City of Camas Budget 2015-2016
II-42
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
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
Relocate Parks Maintenance to be more centrally located in increase productivity and reduce fuel
Additional maintenance requirements due to growth and open space and trail needs
Community Center Discussion
VII. Performance Measurements
Indicator 2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Projected
2016
Projected
Park Acreage 197.9 197.9 197.9 197.9 197.9 197.9
Park Facilities (parks, community centers, swimming pool, skate park) 17 17 17 18 18 18
Recreation Participants 12,833 12,542 10,514 12,304 13,534 14,887
VIII. Organizational Chart – Parks and Recreation
Parks and
Recreation
Manager
Recreation
Coordinator
(2.1 FTE)
Seasonal Help
(2.8 FTE)
Program Aide
(.5 FTE)
Administrative
Support Assistant
II
City of Camas Budget 2015-2016
II-43
Organizational Chart – Parks Maintenance
Public Works Director
Utility Manager Public Works
Operations
PW Operations
Supervisor
Lead Maintenance
Worker
Senior Maintenance
Worker
(1.25 FTE)
Maintenance Worker II
2 FTE
Maintenance Worker I
Seasonal Maint. Worker
Equipment Rental Sanitary
City of Camas Budget 2015-2016
II-44
IX. Department Operating Budget
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Parks and Recreation
Participant Recreation
001-18-571-200-11 Regular Salaries And Wages 233,056$ 242,987$ 224,715$ 211,882$ 224,425$ 230,036$
001-18-571-200-12 Overtime 1,333$ 2,519$ 1,408$
Salaries 234,389$ 245,506$ 226,123$ 211,882$ 224,425$ 230,036$
001-18-571-200-21 Personnel Benefits 70,035$ 70,381$ 64,850$ 63,726$ 74,755$ 81,483$
001-18-571-200-31 Office And Operating Supplies 16,467$ 13,724$ 14,648$ 14,153$ 9,491$ 9,643$
001-18-571-200-35 Small Tools And Minor Equip 1,132$ 1,094$ 547$ 589$ 7,500$ 920$
Supplies 17,599$ 14,817$ 15,195$ 14,742$ 16,991$ 10,563$
001-18-571-200-41 Professional Ser 37,498$ 48,201$ 47,238$ 49,399$ 57,000$ 45,720$
001-18-571-200-43 Travel 235$ 9$ 19$ 26$ 26$
001.25.571.290.43 Travel-Seniors 2,035$ 3,853$ 2,895$ -$ -$ -$
001-18-571-200-44 Advertising 225$ 323$ 893$ 1,184$ 910$ 924$
001-18-571-200-45 Operating Rentals And Leases 16,600$ 16,641$ 16,235$ 19,782$ 5,038$ 5,119$
001-18-571-200-48 Repair and Maintenance 9$ 216$ 37$ -$ -$
001.25.571.290.49 Miscellaneous-Seniors 10$ 96$ 98$ -$ -$
001-18-571-200-49 Miscellaneous 3,770$ 3,496$ 546$ 3,349$ 1,346$ 1,368$
Services 60,382$ 72,836$ 67,962$ 73,714$ 64,320$ 53,157$
Total Participant Recreation 382,405$ 403,540$ 374,130$ 364,064$ 380,491$ 375,238$
Training
001-18-575-400-43 Travel -$ 284$ 26$ 2,000$ 2,120$
001-18-575-400-49 Miscellaneous 530$ 493$ 370$ 562$ 583$ 592$
Services 530$ 777$ 370$ 588$ 2,583$ 2,712$
Total Training 530$ 777$ 370$ 588$ 2,583$ 2,712$
Community Centers
001-18-575-500-11 Regular Salaries And Wages 43,802$ 46,045$ 46,945$ 46,886$ 48,831$ 50,052$
001-18-575-500-12 Overtime 227$ -$ 161$ 1,051$ 1,000$ 1,000$
Salaries 44,028$ 46,045$ 47,106$ 47,937$ 49,831$ 51,052$
001-18-575-500-21 Personnel Benefits 15,069$ 16,078$ 16,852$ 16,297$ 17,535$ 19,113$
001-18-575-500-31 Office And Operating Supplies 1,945$ 2,831$ 1,906$ 3,444$ 3,849$ 3,911$
001-18-575-500-35 Small Tools And Minor Equip 68$ 97$ 61$ 248$ 248$ 252$
Supplies 2,014$ 2,928$ 1,967$ 3,692$ 4,097$ 4,163$
001-18-575-500-41 Professional Ser 10,208$ 20,342$ 21,231$ 24,801$ 19,812$ 20,129$
001-18-575-500-42 Communication 6,469$ 6,538$ 6,939$ 7,815$ 6,875$ 6,985$
001-18-575-500-45 Intfund Oper. Rentals & Lease 7,696$ 8,308$ 8,036$ 2,351$ 1,659$ 1,686$
001-18-575-500-46 Insurance 10,699$ 3,478$ 2,871$ 3,030$ 3,079$ 3,128$
001-18-575-500-47 Public Utility 14,733$ 17,132$ 13,775$ 14,645$ 14,140$ 14,366$
001-18-575-500-48 Repairs & Maintenance 4,236$ 1,943$ 3,766$ 3,322$ 1,623$ 1,649$
001-18-575-500-49 Miscellaneous 1,784$ 3,391$ 3,554$ 4,336$ 4,868$ 4,946$
Services 55,825$ 61,133$ 60,172$ 60,299$ 52,055$ 52,888$
Total Community Centers 116,936$ 126,184$ 126,097$ 128,225$ 123,518$ 127,216$
City of Camas Budget 2015-2016
II-45
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Lacamas Lake Lodge
001-18-575-501-31 Office & Operating Supplies -$ -$ 3,093$ 2,591$ 2,632$
001-18-575-501-35 Small Tools and Minor Equip -$ -$ 1,562$ 13,516$ 1,032$
Supplies -$ -$ -$ 4,655$ 16,107$ 3,665$
001-18-575-501-41 Professional Services -$ -$ 19,783$ 15,323$ 15,569$
001-18-575-501-42 Communication -$ -$ 5,494$ 8,500$ 8,636$
001-18-575-501-44 Advertising -$ -$ 1,498$ 7,112$ 7,226$
001-18-575-501-45 Operating Rentals and Leases -$ -$ 4,576$ 2,500$ 2,540$
001-18-575-501-46 Insurance -$ -$ 4,064$ 4,129$
001-18-575-501-47 Public Utility -$ -$ 11,747$ 14,583$ 14,816$
001-18-575-501-48 Repairs & Maintenance -$ -$ 710$ 1,016$ 1,032$
001-18-575-501-49 Miscellaneous -$ -$ 3,051$ 4,252$ 4,320$
Services -$ -$ -$ 46,860$ 57,351$ 58,268$
Total Lacamas Lodge -$ -$ -$ 51,515$ 73,457$ 61,933$
Swimming Pool
001-18-576-200-11 Regular Salaries And Wages 46,696$ 53,034$ 52,894$ 72,333$ 74,822$
001-18-576-200-12 Overtime -$ -$ 288$
Salaries 46,696$ 53,034$ 53,181$ -$ 72,333$ 74,822$
001-18-576-200-21 Personnel Benefits 9,324$ 10,545$ 8,979$ 15,287$ 16,662$
001-18-576-200-31 Office And Operating Supplies 5,492$ 7,882$ 7,211$ 7,052$ 10,651$ 10,821$
001-18-576-200-35 Small Tools And Minor Equip 223$ 831$ 78$ 1,122$ 1,140$
Supplies 5,715$ 8,713$ 7,289$ 7,052$ 11,773$ 11,962$
001-18-576-200-41 Professional Ser 3,092$ 9,285$ 4,880$ 996$ 14,325$ 14,554$
001-18-576-200-42 Communication -$ -$ 773$ 1,081$ 1,099$
001-18-576-200-46 Insurance 7,230$ 11,710$ 5,581$ 5,870$ 7,932$ 8,059$
001-18-576-200-47 Public Utility 12,702$ 19,552$ 16,255$ 14,343$ 26,421$ 26,843$
001-18-576-200-48 Repairs & Maintenance 218$ 446$ 802$ 2,261$ 222$ 226$
001-18-576-200-49 Miscellaneous 2,485$ 2,246$ 2,486$ 1,310$ 3,466$ 3,521$
Services 25,727$ 43,240$ 30,776$ 24,781$ 53,446$ 54,302$
001-18-576-200-53 External Taxes 1,259$ 1,554$ 1,420$ 746$ 2,100$ 2,435$
Total Swimming Pool 88,721$ 117,086$ 101,646$ 32,578$ 154,939$ 160,183$
General Park Maintenance
001-18-576-600-11 Parks Maintenance - Salaries 278,506$ 296,308$ 321,260$ 378,960$ 400,695$ 410,365$
001-18-576-600-12 Overtime 235$ 657$ 5,210$ 9,686$ 1,000$ 1,000$
Salaries 278,742$ 296,965$ 326,470$ 388,646$ 401,695$ 411,365$
001-18-576-600-21 Personnel Benefits 113,605$ 127,285$ 135,276$ 173,415$ 160,815$ 174,752$
001-18-576-600-31 Office And Operating Supplies 17,670$ 19,549$ 21,876$ 36,737$ 29,006$ 29,470$
001-18-576-600-32 Fuel Consumed 1,968$ 2,251$ 1,029$ 2,032$ 2,065$
001-18-576-600-35 Small Tools And Minor Equip 1,380$ 7,449$ 1,818$ 699$ 3,048$ 3,097$
001-18-576-600-36 Chemicals -$ -$ 1,016$ 1,032$
Supplies 21,017$ 29,250$ 24,723$ 37,436$ 35,102$ 35,663$
City of Camas Budget 2015-2016
II-46
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
001-18-576-600-41 Professional Ser 1,570$ 2,484$ 6,545$ 49,024$ 5,000$ 90,080$
001-18-576-600-42 Communication 2,167$ 2,499$ 2,465$ 2,330$ 1,845$ 1,875$
001-18-576-600-43 Travel 71$ -$ 361$ 80$ 81$ 83$
001-18-576-600-45 Intfund Oper. Rentals & Lease 125,061$ 140,624$ 132,691$ 157,424$ 117,009$ 118,881$
001-18-576-600-46 Insurance 15,077$ 12,687$ 11,706$ 11,776$ 11,964$ 12,156$
001-18-576-600-47 Public Utility 51,914$ 67,632$ 68,782$ 85,748$ 55,880$ 56,774$
001-18-576-600-48 Intfund Repairs & Maint.3,088$ 2,980$ 6,970$ 64,655$ 6,646$ 6,752$
001-18-576-600-49 Miscellaneous 5,981$ 4,180$ 8,274$ 3,042$ 1,466$ 1,489$
Services 204,930$ 233,085$ 237,794$ 374,080$ 199,890$ 288,089$
001.18.576.600.61 Repair and Maint. of Play Equipment 43,938$
Total General Park Maintenance 618,294$ 686,585$ 724,263$ 1,017,515$ 797,501$ 909,869$
Trail Maintenance
Total Trail Maintenance 50,696$ 47,404$ 54,384$ -$ -$ -$
Open Space Maintenance
Total Open Space Maintenance 41,764$ 42,083$ 48,177$ -$ -$ -$
Total Parks and Recreation 1,299,345$ 1,423,659$ 1,429,067$ 1,594,485$ 1,532,490$ 1,637,152$
City of Camas Budget 2015-2016
II-47
Central Services
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$351,275
$466,828
33%
.25
.25
1
1
II. Purpose
Provides operations, maintenance and repair of city facilities including building such as City Hall, Police
Station, and the Library.
III. 2014 Key Accomplishments
Central Services Program was successful in achieving the following goals for 2014:
Paint exterior of City Hall
Repaired and replaced windows in the Library
Created a new workspace for Planning Manager within City Hall
Created a new office space for the Fire Marshall’s Office in the new Annex Building
Upgrade to Fire Department Garage Doors
Maintain Preventive Maintenance of the HVAC system
IV. Level of Service and Budget Impact
Budgeted resources were enhanced for the biennium to reallocate staff time from the Streets Program to
Central Services in the General Fund. The position was originally .25 FTE in Central Services but the project
demands on aging facilities are greater than budget. The position will be full time within Central Services and
the Streets Program will backfill with seasonal help.
V. Goals and New Initiatives
The Central Services Program has among its goals for the biennium:
Reallocate staff for a full time employee in Central Services (decision package)
Replace Library doors
Develop a Comprehensive Facilities Plan
Develop Condition Assessment on Building Inventory
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.
City of Camas Budget 2015-2016
II-48
VII. Performance Measurements
Not available
VIII. Organizational Chart
IX. Department Operating Budget
Public Works
Director
Public Works
Operations
Supervisor
Facilities
Operations
Specialist
Utility Manager Equipment
Rental Sanitary
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Central Services
001-23-518-300-11 Regular Salaries And Wages 23,158$ 21,215$ 18,538$ 19,207$ 71,751$ 74,599$
001-23-518-300-12 Overtime 91$ -$ 25$
Salaries 23,249$ 21,215$ 18,538$ 19,232$ 71,751$ 74,599$
001-23-518-300-21 Personnel Benefits 8,612$ 8,029$ 7,454$ 7,429$ 28,227$ 29,719$
001-23-518-300-31 Office And Operating Supplies 5,622$ 7,602$ 9,080$ 12,635$ 18,637$ 18,936$
001-23-518-300-35 Small Tools And Minor Equip 339$ 17,241$ 8,035$ 10,081$ 10,242$
Supplies 5,961$ 24,843$ 9,080$ 20,670$ 28,719$ 29,178$
001-23-518-300-41 Professional Ser 26,110$ 21,796$ 23,474$ 32,932$ 24,579$ 24,972$
001-23-518-300-42 Communication 1,271$ 1,471$ 1,352$ 1,485$ 1,169$ 1,187$
001-23-518-300-45 Operating Rentals And Leases -$ 49$ 1,475$ -$ -$
001-23-518-300-46 Insurance 8,498$ 8,515$ 8,596$ 9,072$ 9,217$ 9,364$
001-23-518-300-47 Public Utility 37,521$ 34,724$ 37,219$ 39,335$ 34,542$ 35,095$
001-23-518-300-48 Repairs & Maintenance 16,278$ 39,489$ 29,636$ 31,355$ 32,000$ 32,512$
001-23-518-300-49 Miscellaneous 133$ 40$ 86$ 277$
Services 89,810$ 106,084$ 100,363$ 115,930$ 101,506$ 103,130$
001-23-594-180-63 Other Improvements -$ 41,864$ 52,579$
Total Central Services 127,632$ 202,034$ 135,435$ 215,840$ 230,202$ 236,626$
City of Camas Budget 2015-2016
II-49
Library
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$2,605,825
$2,782,622
7%
14.8
14.3
14.3
14.3
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. 2014 Key Accomplishments
Library was successful in achieving the following goals for 2014:
Trained staff, including a staff day, to improve competencies in all areas
Established self-directed teams created to work collaboratively to streamline processes, cross train,
and learn new skill sets
Increased the number of adult events and attendance, increased the number of events outside the
library, and increased the length of the summer reading program
Reviewed and revised policies with the Library Board of Trustees
IV. Level of Service and Budget Impact
Budgeted resources are currently adequate to maintain the current level of service. The increase in budget
includes increases in salaries and benefits, funding for strategic planning and funds for some technology
upgrades.
V. Goals and New Initiatives
The Library has among its goals for the biennium:
Improve staff competencies through continuing education
Begin strategic planning with the Library Board of Trustees (decision package)
Use technology to make library resources easier to use, more mobile, more accessible including
upgrading self-service circulation (decision package)
Eliminate unused and outdated materials from shelves
Increase the number of children’s story times and increase Youth Services and Early Learning
outreach
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 print materials, but also the demand for digital resources and social
City of Camas Budget 2015-2016
II-50
spaces. The rapid changes in library and information technology, along with the expectations of an evolving
society will impact future budgets.
VII. Performance Measurements
Indicator 2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Projected
2016
Projected
Summer Reading Program 2,005 2,249 2,628 2,740 2,875 3,025
Library Events 593 461 565 623 636 636
“ebook” Circulation 1,791 3,875 8,081 12,767 16,000 20,000
VIII. Organizational Chart
IX. Department Operating Budget
Library Director
Youth Services
Librarian
Assistant Library
Director
Library Associates
(5 FTE)
Circulation Services
Specialist
Pages (3.45 FTE)
Substitutes
(.33 FTE)
Administrative
Support Assistant II
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Library
Administration
001-30-572-100-11 Regular Salaries And Wages 92,368$ 95,732$ 162,247$ 158,149$ 180,789$ 185,309$
001-30-572-100-21 Personnel Benefits 29,637$ 26,414$ 45,964$ 47,553$ 57,645$ 62,834$
001-30-572-100-43 Travel 280$ 190$ 162$ 1,023$ 125$ 127$
Total Administration 122,284$ 122,336$ 208,373$ 206,725$ 238,560$ 248,269$
Library Services
001-30-572-200-11 Regular Salaries And Wages 642,260$ 630,158$ 548,565$ 595,092$ 603,159$ 618,238$
Overtime 36$
Salaries 642,260$ 630,158$ 548,565$ 595,128$ 603,159$ 618,238$
001-30-572-200-21 Personnel Benefits 230,787$ 218,966$ 226,347$ 228,384$ 242,848$ 264,704$
001-30-572-200-31 Office And Operating Supplies 9,722$ 11,837$ 14,596$ 11,317$ 11,154$ 11,332$
001-30-572-200-35 Small Tools And Minor Equip -$ 639$ 1,072$ 251$ 426$ 433$
Supplies 9,722$ 12,476$ 15,668$ 11,567$ 11,580$ 11,766$
City of Camas Budget 2015-2016
II-51
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
001-30-572-200-41 Professional Ser 389$ 6,185$ 3,241$ 2,398$ 7,034$ 23,002$
001-30-572-200-42 Communication 14,816$ 14,497$ 11,353$ 16,431$ 16,335$ 16,596$
001-30-572-200-44 Advertising -$ 59$ -$ -$
001-30-572-200-46 Insurance 9,504$ 19,735$ 8,142$ 8,554$ 8,691$ 8,830$
001-30-572-200-48 Repairs & Maintenance 2,039$ 4,335$ 4,482$ 1,336$ 5,200$ 5,200$
001-30-572-200-49 Miscellaneous 4,124$ 2,541$ 3,158$ 5,025$ 2,238$ 2,274$
Services 30,873$ 47,352$ 30,376$ 33,743$ 39,498$ 55,902$
001-30-572-200-51 Intgovt Profess. Serv.2,257$ 998$ 1,103$ 1,614$ 2,000$ 2,032$
Total Library Services 915,898$ 909,950$ 822,059$ 870,437$ 899,086$ 952,642$
Training
001-30-572-400-43 Travel -$ -$ 138$ 335$
001-30-572-400-49 Miscellaneous -$ 60$ 440$ 805$ 2,000$ 2,032$
Services -$ 60$ 578$ 1,140$ 2,000$ 2,032$
Facilities
001-30-572-500-11 Regular Salaries And Wages 4,573$ 6,318$ 5,634$ 382$ -$ -$
001-30-572-500-21 Personnel Benefits 1,891$ 2,534$ 1,933$ 105$ -$ -$
001-30-572-500-31 Office And Operating Supplies 3,812$ 4,336$ 3,210$ 4,996$ 3,317$ 3,370$
001-30-572-500-35 Small Tools And Minor Equip 175$ 66$ 38$ -$ 254$ 258$
Supplies 3,987$ 4,402$ 3,248$ 4,996$ 3,571$ 3,628$
001-30-572-500-41 Professional Ser 42,332$ 36,561$ 37,943$ 37,146$ 40,000$ 40,640$
001-30-572-500-42 Communication 4,424$ 3,653$ 5,764$ 3,734$ 3,244$ 3,296$
001-30-572-500-46 Insurance 11,258$ 11,176$ 11,101$ 11,717$ 11,904$ 12,095$
001-30-572-500-47 Public Utility 49,637$ 53,815$ 44,786$ 39,520$ 33,918$ 34,461$
001-30-572-500-48 Repairs & Maintenance 21,285$ 32,018$ 33,872$ 33,701$ 26,427$ 26,850$
001-30-572-500-49 Miscellaneous 145$ -$ 151$
Services 129,080$ 137,224$ 133,617$ 125,818$ 115,493$ 117,341$
Total Facilities 139,531$ 150,478$ 144,432$ 131,301$ 119,064$ 120,969$
001-30-594-720-64 Machinery And Equipment -$ -$ 129,767$ -$
001-30-594-720-69 Lib Books & Oth Lib Materials 77,713$ 90,839$ 91,014$ 100,000$ 100,000$
Capital 77,713$ 90,839$ 129,767$ 91,014$ 100,000$ 100,000$
Total Capital 77,713$ 90,839$ 129,767$ 91,014$ 100,000$ 100,000$
Total Library 1,255,426$ 1,273,663$ 1,305,209$ 1,300,616$ 1,358,709$ 1,423,913$
City of Camas Budget 2015-2016
II-52
Operating Transfers
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$5,287,161
$9,887,183
87%
-
-
-
-
II. Purpose
Provide for the General Fund support for Streets, Fire, and Cemetery programs.
III. 2014 Key Accomplishments
In 2014, the City Council elected to use the property tax banked capacity to fund ongoing street maintenance.
This increased the Street program support by 63%. In addition, the City consolidated Fire Departments with
the City of Washougal. The City of Camas Fire Budget was moved to a new fund mid-year, Camas-Washougal
Fire and EMS Fund. This change resulted in an increase of operating transfers overall by double. Finally, the
General Fund also contributed funds for the 38th Avenue Construction Project for City Welcome signs.
IV. Level of Service and Budget Impact
Budgeted resources are currently adequate to maintain the current level of service. The City Council continued
to elect to use the property taxes to fund ongoing street maintenance. This funding source should allow
streets to be maintained at a scheduled pace in future budget years. The Cemetery is not self-sufficient and
requires General Fund support for ongoing maintenance. The Fire Department consolidation with Washougal
should stabilize and potentially reduce costs for emergency services through reduction of overhead and
shared resources.
V. Goals and New Initiatives
Not applicable
VI. Trends and Future Issues
Not applicable
VII. Performance Measurements
Not applicable
VIII. Organizational Chart
Not applicable
City of Camas Budget 2015-2016
II-53
IX. Department Operating Budget
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
001-00-597-112-00 Transfer to Street Fund 1,282,353$ 1,174,233$ 1,179,661$ 1,935,044$ 1,847,261$ 1,850,375$
001-00-597-112-25 Transfer to Cemetery 103,901$ 96,718$ 99,620$
001-00-597-300-00 Transfer to GMA 27,000$
001-00-597-115-00 Transfer to Camas-Washougal Fire Dept 2,023,555$ 2,971,439$ 3,021,770$
001-00-597-313-00 Transfer to 38th Ave. Construction 45,000$
001-00-597-240-00 Transfer to Debt Service
Total Transfers 1,282,353$ 1,174,233$ 1,179,661$ 4,107,500$ 4,942,418$ 4,971,765$
City of Camas Budget 2015-2016
II-54
General Fund Summary
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Fire
Total Fire 2,925,692$ 3,098,951$ 3,065,894$ 1,017,890$
TOTAL GENERAL FUND 15,275,328$ 15,947,776$ 16,403,277$ 18,221,562$ 18,872,125$ 19,450,221$
Excess (Deficiency) of Revenues
and Expenditures 206,024$ (301,561)$ 449,912$ (1,321,830)$ (491,608)$ (142,365)$
Estimated Fund Balance at Beginning of Year 4,311,417$ 4,105,393$ 3,814,648$ 4,738,546$ 3,654,656$ 3,163,048$
Fund Balance Estimated at End of Year 4,105,393$ 3,814,648$ 4,738,546$ 3,416,716$ 3,163,048$ 3,020,683$
City of Camas Budget 2015-2016
II-55
City of
Camas
Budget
2015-
2016
The City has four special revenue funds.
The Street Fund is to provide for maintaining the existing transportation
infrastructure of 262 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
projects and the timing for those improvements.
The Camas/Washougal Fire and Emergency Rescue Services Fund is to
provide fire protection, fire inspections, paramedic and ambulance
transports to the communities of Camas and Washougal and paramedic
and ambulance transports to the community of East County Fire and
Rescue. 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.
Special
Revenue
Funds
City of Camas Budget 2015-2016
II-56
City of Camas Budget 2015-2016
II-57
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 in 2014 and future
property taxes as result of the banked capacity
use, the City will be able to generate enough
revenue to sustain the preservation program for
streets.
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.
The Camas/Washougal Fire and EMS Fund is
primarily funded 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/Washougal Fire
Department. The City also collects medical
insurance and user fees.
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.
City of Camas Budget 2015-2016
II-58
Budget Decision Package Summary: Special Revenue Funds
2015 2016
Ongoing Approved Decision Packages:
Reallocate Staff & Add Temps(Streets) ($54,701) ($57,606)
Administrative Assistant(Fire) $34,014 $36,088
Increase Training (Fire and EMS) $16,835 $16,835
One-Time Approved Decision Packages:
NUGA Arterial Study $50,000 $25,000
Safety & Capacity Study $50,000 $25,000
Approved Biennial Budget $10,717,339 $10,719,214
City of Camas Budget 2015-2016
II-59
Street Fund
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$4,266,717
$4,561,819
7%
6.5
6.5
5.75
5.75
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. 2014 Key Accomplishments
The Public Works team accomplished the following goals in 2014:
Implemented Pavement Management Plan
Met reflectivity requirements for regulatory signing
Updated Street Standards
Award grant for LED Street Light Replacements
IV. Level of Service and Budget Impact
Budgeted resources are currently adequate to maintain the current level of service even with staff reduction
of the .75 FTE Operations Specialist to Central Services. The plan is to backfill his position with seasonal
temporary help. The capital funding for street preservation was established when the City Council elected to
use the property tax banked capacity in 2014. This funding source should allow 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:
Continue implementing the Pavement Management Plan
Complete required sign reflectivity analysis and replace substandard signs
Implementing new strategies such as LED lights as a standard for new development and replacing
existing inventory
Reallocate staff and utilize seasonal help (decision package)
Complete a study for arterials in the NUGA (decision package)
Complete a safety and capacity study on SR-500 and 6th Avenue (decision package)
City of Camas Budget 2015-2016
II-60
VI. Trends and Future Issues
The top issues facing the Street Fund include:
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
Preparing for annexations
Analyzing transportation mobility for NUGA especially the SR-500 through 6th Avenue Corridor
Coordinating with other City projects to better maintain pavement life and condition
VII. Performance Measurements
Not available
VIII. Organizational Chart
Public Works Director
Public Works Operations
Lead Maintenance Worker
(.7 FTE)
Senior Maintenance Worker
(1.8 FTE)
Maintenance
Worker II
Maintenance
Worker I
Seasonal Maint.
Worker
(.75 FTE)
Utility Manager Equipment Rental Sanitary
City of Camas Budget 2015-2016
II-61
IX. Department Operating Budget
112 Street Fund 2015-2016 Final Revenue Budget
2011 2012 2013 2014 2015 2016
Actual Actual Actual Actual Budget Budget
333.140.20 CDBG 11,295$ 200,614$ 30,000$
334.036.00 State Grant-DOT-TIB 2,143$
334.039.00 State Grant-Dept. of Commerce 8,810$ (1,000)$
336.000.87 Motor Vehicle Fees 398,767$ 401,473$ 413,871$ 419,140$ 423,655$ 439,330$
339.281.00 ARRA-Street Lights 67,573$ 6,413$
Total Intergovernmenal 488,588$ 607,500$ 443,871$ 419,140$ 423,655$ 439,330$
344.910.00 Charges for Services 2,392$ 258$
Total Charges for Services 2,392$ 258$ -$
363.000.00 Investment Interest 316$ 9$ 8$ 877$ 877$ 891$
367.110.00 Recoveries 60,184$ 17,126$ 16,348$ 6,462$ 10,000$ 10,000$
367.111.00 Contributions (TIF Study)20,000$ 347,937$
369.100.00 Sale of Junk or Salvage 1,964$ 901$ 349$ 1,648$
369.900.00 Miscellaneous Revenue 657$ 13,597$ 71$ 2,768$ 1,000$ 1,000$
Total Misc Revenue 83,121$ 31,633$ 16,776$ 359,691$ 11,877$ 11,891$
Proceeds from Sale of Assets 84,906$
397.000.00 Transfer from General 1,410,062$ 1,319,848$ 1,100,546$ 1,591,166$ 1,171,651$ 1,152,537$
Transfer for Preservation 675,610$ 697,838$
Transfer from Other Funds 343,878$
Transfer from Other Funds 328,069$
Total Street Fund Revenue 1,984,163$ 1,959,239$ 1,889,262$ 2,798,782$ 2,282,793$ 2,301,596$
City of Camas Budget 2015-2016
II-62
112 Street Fund 2015-2016 Final Budget
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Roadway Maintenance
112-00-541-300-11 Salaries Road Preservation 27,749$ 29,427$ 30,636$
112-00-542-300-11 Salaries - Road Maint 115,578$ 125,625$ 103,221$ 201,679$ 153,573$ 156,337$
112-00-542-610-11 Salaries Sidewalk Maint 22,758$ 39,086$ 13,401$
112-00-542-620-11 Salaries Spec Purpose Path Mtc 187$ -$ 65$
112-00-542-640-11 Salaries Traffic Control Maint 20,812$ 22,070$ 22,977$
112-00-542-700-11 Salaries Roadside Maint 27,018$ 29,661$ 30,649$
112-00-542-300-12 Overtime 2,128$ 2,131$ 2,401$ 1,681$ 1,000$ 1,000$
112-00-542-700-12 Overtime 273$ -$ 37$
Salaries 216,502$ 248,000$ 203,387$ 203,360$ 154,573$ 157,337$
112-00-541-300-21 Benefits 7,563$ 8,283$ 8,998$
112-00-542-300-21 Personnel Benefits 46,363$ 52,894$ 50,672$ 82,600$ 58,544$ 64,418$
112-00-542-610-21 Personnel Benefits 11,636$ 18,939$ 7,115$
112-00-542-620-21 Personnel Benefits 90$ -$ 27$
112-00-542-640-21 Personnel Benefits 5,672$ 6,167$ 6,808$
112-00-542-700-21 Personnel Benefits 7,878$ 8,938$ 9,424$
Benefits 79,203$ 95,222$ 83,044$ 82,600$ 58,544$ 64,418$
112-00-541-300-31 Supplies 7,035$ 7,887$ 12,149$
112-00-542-300-31 Office And Operating Supplies 30,452$ 24,944$ 24,330$ 103,107$ 98,341$ 99,915$
112-00-542-500-31 Operating Supplies 5$ -$ -$
112-00-542-610-31 Office And Operating Supplies 10$ 292$ 63$
112-00-542-620-31 Office And Operating Supplies 403$ -$ -$
112-00-542-640-31 Office And Operating Supplies 14,594$ 27,336$ 15,570$
112-00-542-700-31 Office And Operating Supplies 4,638$ 5,733$ 6,065$
112-00-542-300-32 Fuel Consumed -$ 69$ 42$
112-00-542-640-32 Fuel Consumed 51$ -$ -$
112-00-542-670-32 Fuel Consumed 2,314$ 1,415$ 2,086$
112-00-542-700-32 Fuel Consumed 753$ 860$ 825$
112-00-542-300-35 Small Tools And Minor Equip 759$ 1,256$ 238$
112-00-542-640-35 Small Tools & Minor Equipment 135$ -$ 701$
112-00-542-700-35 Small Tools And Minor Equip 791$ 1,216$ 2,043$
Supplies 61,939$ 71,006$ 64,112$ 103,107$ 98,341$ 99,915$
112-00-541-300-41 Professional Services 104$ -$ 22,916$
112-00-542-300-41 Professional Ser 68,242$ 18,297$ 14,517$ 70,597$ 25,598$ 26,008$
112-00-542-500-41 Professional Ser -$ 2,039$ -$
112-00-542-700-41 Professional Ser 1,894$ -$ -$
112-00-542-300-42 Communication 7,420$ 7,305$ 7,324$ 7,816$ 5,788$ 5,880$
112-00-542-300-43 Travel (15)$ 10$ 77$ 2,621$ 1,393$ 1,415$
112-00-542-700-43 Travel 30$ 60$ 40$
112-00-541-300-45 Operating Rentals 89$ -$ 5,420$
112-00-542-300-45 Intfund Oper. Rentals & Lease 84,355$ 90,906$ 98,691$ 215,175$ 175,246$ 178,050$
112-00-542-610-45 Intfund Oper. Rentals & Lease 852$
112-00-542-640-45 Intfund Oper. Rentals & Lease 410$ 132$ 132$
112-00-542-700-45 Intfund Oper. Rentals & Lease 13,361$ 13,361$ 13,361$ 29,921$ 30,400$
112-00-542-300-46 Insurance 4,403$ 20,553$ -$ 200$ 203$ 206$
City of Camas Budget 2015-2016
II-63
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
112-00-542-300-47 Public Utility 1,176$ 961$ -$ 7,489$ 4,879$ 4,957$
112-00-542-640-47 Public Utility 6,126$ 5,342$ 5,412$
112-00-542-700-47 Public Utility 119$ 148$ 241$
112-00-541-300-48 Repairs and Maintenance 77,766$ -$ 5,905$
112-00-542-300-48 Repairs & Maintenance 4,618$ 8,151$ 2,213$ 22,849$ 3,760$ 3,820$
112-00-542-500-48 Repairs & Maintenance 1,948$ -$ -$
112-00-542-610-48 Repairs & Maintenance 3,545$ 2,201$ -$
112-00-542-640-48 Repairs & Maintenance 28,160$ 22,758$ 18,268$
112-00-542-700-48 Interfund Repairs & Maint 2,620$ 1,653$ 824$
112-00-542-300-49 Miscellaneous 618$ 1,560$ 2,145$ 6,759$ 2,032$ 2,065$
112-00-542-640-49 Miscellaneous 42$ 72$ -$
112-00-542-700-49 Miscellaneous 2,148$ 1,746$ 890$
Services 309,179$ 197,254$ 199,228$ 333,506$ 248,819$ 252,800$
112-00-542-300-51 Intgovt Profess. Serv.1,004$ 1,004$ 7,864$ 1,171$ 21,336$ 21,677$
112-00-542-640-51 Intgovt Profess. Serv.-$ -$ 3,106$
Intergovernmental Services 1,004$ 1,004$ 10,970$ 1,171$ 21,336$ 21,677$
Total Roadway Maintenance 667,828$ 612,485$ 560,741$ 723,745$ 581,614$ 596,147$
Street Light Maintenance
112-00-542-630-11 Salaries Str Light Maint 22,758$ 33,180$ 40,203$ 70,316$ 46,326$ 47,484$
112-00-542-630-12 Overtime 2,141$ 107$ 107$
Salaries 22,758$ 33,180$ 40,203$ 72,457$ 46,434$ 47,592$
112-00-542-630-21 Personnel Benefits 11,636$ 17,240$ 21,390$ 32,890$ 22,013$ 23,994$
112-00-542-630-31 Office And Operating Supplies 13,710$ 11,380$ 15,522$ 21,939$ 15,627$ 15,877$
112-00-542-630-41 Professional Services 10,500$ 10,507$ 1,237$ 1,257$
112-00-542-630-45 Intfund Oper. Rentals & Lease 5,165$ 5,165$ 5,165$ -$ 10,158$ 10,320$
112-00-542-630-47 Public Utility 173,172$ 171,699$ 173,341$ 176,723$ 144,482$ 146,794$
112-00-542-630-48 Repairs & Maintenance 35,933$ 34,206$ 25,190$ 27,313$ 35,560$ 36,129$
112-00-542-630-49 Miscellaneous -$ 22$
Services 214,269$ 211,092$ 214,196$ 214,544$ 191,437$ 194,500$
Total Street Light Maintenance 262,374$ 272,891$ 291,311$ 341,830$ 275,511$ 281,963$
Snow and Ice Maintenance
112-00-542-660-11 Salaries Snow/Ice Maint 28,119$ 3,309$ 29,077$ 4,117$ 30,898$ 31,670$
112-00-542-660-12 Overtime 112$ 18$ 3,521$ 4,022$ 4,022$
Salaries 28,231$ 3,327$ 29,077$ 7,637$ 34,919$ 35,692$
112-00-542-660-21 Personnel Benefits 9,096$ 1,816$ 12,971$ 4,396$ 8,979$ 9,787$
112-00-542-660-31 Office And Operating Supplies 13,470$ 13,710$ 16,304$ 28,560$ 18,143$ 18,433$
112-00-542-660-35 Small Tools & Minor Equip -$ -$
Supplies 13,470$ 13,710$ 16,304$ 28,560$ 18,143$ 18,433$
112-00-542-660-43 Travel 60$ -$
112-00-542-660-48 Repairs & Maintenance -$ 363$ 233$
112-00-542-660-49 Miscellaneous -$ 13$
Services 60$ 376$ -$ 233$ -$ -$
Total Snow and Ice Maintenance 50,857$ 19,229$ 58,352$ 40,827$ 62,041$ 63,912$
City of Camas Budget 2015-2016
II-64
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Downtown Mall Maintenance
112-00-542-710-11 Salaries Downtown Mall Mtc 11,680$ 14,078$ 13,912$ 14,075$ 15,448$ 15,835$
112-00-542-800-11 Salaries Ancillary Op Maint 11,680$ 15,730$ 14,196$ 14,075$ 15,449$ 15,835$
112-00-542-800-12 Overtime 694$ 1,156$ 600$ 1,605$ 1,202$ 1,202$
Salaries 24,054$ 30,964$ 28,708$ 29,754$ 32,099$ 32,872$
112-00-542-710-21 Personnel Benefits 5,831$ 6,614$ 6,194$ 5,099$ 4,008$ 4,368$
112-00-542-800-21 Personnel Benefits 3,949$ 7,734$ 6,489$ 5,099$ 4,008$ 4,368$
Benefits 9,781$ 14,347$ 12,683$ 10,198$ 8,016$ 8,737$
112-00-542-710-31 Office And Operating Supplies 165$ 2,803$ 762$ 2,176$ 1,439$ 1,462$
112-00-542-800-31 Office And Operating Supplies 1,182$ 1,138$ 652$
112-00-542-710-32 Fuel Consumed -$ -$ 69$
112-00-542-710-35 Small Tools And Minor Equip 397$ -$ 87$
Supplies 1,745$ 3,940$ 1,570$ 2,176$ 1,439$ 1,462$
112-00-542-710-41 Professional Services 54$ 7,384$ 7,502$ 7,622$
112-00-542-710-45 Operating Rentals And Leases -$ -$ 846$ 1,524$ 1,548$
112-00-542-800-45 Operating Rentals And Leases 527$ 3,189$ 775$
112-00-542-710-47 Public Utilities 3,521$ 2,656$ 3,722$ 4,307$ 3,075$ 3,125$
112-00-542-800-47 Public Utility -$ 577$ -$
112-00-542-710-48 Repairs & Maintenance 109$ 1,095$ 3,545$ 1,107$ 1,016$ 1,032$
112-00-542-800-48 Repairs & Maintenance -$ -$ 122$
112-00-542-710-49 Miscellaneous -$ -$
112-00-542-800-49 Miscellaneous 649$ 900$ 750$
Services 4,807$ 8,418$ 8,968$ 13,644$ 13,118$ 13,327$
Total Downtown Mall Maintenance 40,386$ 57,670$ 51,929$ 55,772$ 54,671$ 56,398$
Administration
112-00-542-900-11 Salaries Maint Admin Maintenan 50,983$ 77,009$ 92,698$ 103,400$ 102,077$ 104,629$
112-00-542-900-12 Overtime 100$ 1,136$ 1,436$ 1,962$ 2,392$ 2,392$
Salaries 51,083$ 78,145$ 94,134$ 105,361$ 104,469$ 107,021$
112-00-542-900-21 Personnel Benefits 32,160$ 45,893$ 54,468$ 57,008$ 51,876$ 56,545$
112-00-542-900-31 Office And Operating Supplies 7$ 40$ 80$ 4,064$ 4,129$
112-00-543-300-41 Professional Ser -$ -$ 253,603$ 260,688$ 100,000$ 50,000$
112-00-543-900-42 Communication -$
112-00-543-300-43 Travel 183$ -$ 90$ 91$ 93$
112-00-542-900-45 Intfund Oper. Rentals & Lease 10,320$ 9,568$ 5,808$ 8,093$ 8,340$ 8,473$
112-00-543-300-46 Insurance 24,046$ 10,443$ 18,184$ 19,155$ 19,462$ 19,773$
112-00-542-900-49 Miscellaneous 929$ 504$ 556$ 4,113$ 1,507$ 1,531$
112-00-543-300-49 Miscellaneous 1,940$ 1,227$ 1,152$ 3,204$ 3,255$
Services 37,418$ 21,741$ 279,303$ 292,139$ 132,604$ 83,126$
112-00-543-300-91 Interfund Profess. Serv.297,718$ 282,921$ 310,340$ 315,305$
Total Administration 418,386$ 428,739$ 427,905$ 454,588$ 603,353$ 566,126$
City of Camas Budget 2015-2016
II-65
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Maintenance of Stations and Bridges
112-00-544-200-45 Intfund Oper. Rentals & Lease 76,657$ 70,982$ 77,881$ 103,818$ 30,257$ 30,741$
Road and Street Construction
Roadway Roadway
112-47-595-300-11 Salaries and Wages 21,955$ -$
112-47-595-300-21 Personnel Benefits 8,332$ -$
112-00-595-300-65 Construction Projects -$ -$ 2,608$
112-47-595-300-65 Construction 22,392$ -$
112-59-595-300-65 Construction 268,195$ 263,119$
112-76-595-300-65 2013 Roadway Preservation 29,459$ 29,459$ 332,414$ 597,620$ 669,500$ 689,588$
112-77-595-300-65 NW 6th Ave Construction -$ -$
Capital 320,046$ 292,578$ 335,022$ 597,620$ 669,500$ 689,588$
112-00-597-314-00 Transfer to Friberg/Strunk Construction 145,377$
Total Roadway 350,332$ 292,578$ 335,022$ 742,997$ 669,500$ 689,588$
Sidewalks
Total Sidewalks 10,693$ 206,115$ -$
Street Lighting
Total Street Lighting 76,534$ -$ -$
Traffic Control Traffic Control
112-00-595-640-64 Machinery and Equipment 13,143$ -$
Total Capital 450,703$ 498,693$ 335,022$ 742,997$ 669,500$ 689,588$
Total Streets 1,967,190$ 1,960,689$ 1,803,141$ 2,463,576$ 2,276,945$ 2,284,874$
Excess (Deficiency) of Revenues
and Expenditures 16,973$ (1,450)$ 86,121$ 335,205$ 5,848$ 16,722$
Estimated Fund Balance at Beginning of Year 112,485$ 95,513$ 94,063$ 184,864$ 459,382$ 465,230$
Fund Balance Estimated at End of Year 95,513$ 94,063$ 180,184$ 520,069$ 465,230$ 481,952$
City of Camas Budget 2015-2016
II-66
Camas/Washougal Fire and EMS Fund
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$9,662,226
$16,544,415
71%
44
53
54
54
II. Purpose
Provides fire, emergency medical services, ambulance transports and fire prevention education to the citizens
of Camas and Washougal with EMS and ambulance transports for the community of East County Fire and
Rescue as well.
III. 2014 Key Accomplishments
Fire and EMS Department was successful in achieving the following goals for 2014:
Successfully completed the Fire Merger between City of Camas and City of Washougal
Received new ambulance delivery to help replace aging fleet
Combined prevention/fire marshal offices into new office adjacent to City Hall
Received $20,000 in a grant for new turnouts
Redefined western response boundary with CRESA to be consistent with Mutual Aid agreements with
Vancouver Fire Department and their ambulance contractor.
Managed medical supply costs and national pharmaceutical shortages without requiring significant
increase in funding or diminishing services
Participated in clinical research projects to advance the medical science of pre-hospital medical care
IV. Level of Service and Budget Impact
Budgeted resources are challenging, but staff is able to maintain 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 grant allowed the cities to maintain current staffing. Unfortunately this grant was not renewed and
the department lost two positions through attrition.
V. Goals and New Initiatives
The Fire and EMS Department has among its goals for the fiscal year:
Conduct long range planning
Replace aging apparatus and equipment
Improve and enhance participation in volunteer firefighter program
Create a more stable and streamlined medical incident data storage system
Modify mutual aid agreements with neighboring agencies to reduce apparatus response
City of Camas Budget 2015-2016
II-67
Continue to participate in clinical research projects to advance understanding of pre-hospital medical
care
Hire Administrative Assistant for Fire Marshal’s Office (decision package)
Increase training for Fire and EMS staff (decision package)
VI. Trends and Future Issues
The top issues facing the Fire and EMS 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
Effect of the National Healthcare and Medicare/Medicaid on ambulance billings
Increasing aging population
Adapting protocols and treatments to reflect evidence based best practices in pre-hospital medical
care
Plan for SCBA replacement before 2017
VII. Performance Measurements
Indicator 2013
Actual
2014
Actual
2015
Projected
2016
Projected
Total of all Calls 3,524 3,826 3,940 4,060
% of Calls EMS 86% 82% 82% 82%
City of Camas Budget 2015-2016
II-68
VIII. Organizational Chart
Fire Chief
Battalion Chief
A Shift
Station 41
Captain
Firefighter/Paramedic
(7 FTE)
Firefighter
(5 FTE)
Station 42
Captain
Station 171
Captain
Battalion Chief
B Shift
Station 41
Captain
Firefighter/Paramedic
(7 FTE)
Firefighter
(6 FTE)
Station 42
Captain
Station 171
Captain
Battalion Chief
C Shift
Station 41
Captain
Firefighter/Paramedic
(7 FTE)
Firefighter
(5 FTE)
Station 42
Captain
Station 171
Captain
Senior Administraive Support
Assistant
Division Chief
of EMS
Training Captain
Division Chief
Fire Marshal
Deputy Fire Marshal
City of Camas Budget 2015-2016
II-69
IX. Department Operating Budget
115 C/W Fire and EMS Fund 2015-2016 Final Revenue Budget
2011 2012 2013 2014 2015 2016
Actual Actual Actual Actual Budget Budget
311.100.00 Property Taxes 911,956$ 892,652$ 1,161,514$ 1,189,272$ 1,234,387$ 1,257,879$
Total Taxes 911,956$ 892,652$ 1,161,514$ 1,189,272$ 1,234,387$ 1,257,879$
Building & Structures-Fire 6,380$
331.970.00 Federal Indirect-Safer 28,241$ 89,156$ 165,898$
334.040.90 State Grant - Health 1,738$ 1,534$ 1,208$ 1,473$
Total Intergovernmental 1,738$ 29,775$ 90,364$ 167,371$ -$ -$
341.690.00 Printing & Duplicating 50$ 17$ 5$
Shared EMS Costs - Washougal 302,852$
Mobilization Reimbursement 108,805$
342.260.00 Shared Costs - Washougal 1,419,578$ 2,495,580$ 2,539,340$
342.260.00 Shared Court Costs-ECFR 922,642$ 812,909$ 762,218$ 539,109$ 418,739$ 443,863$
342.600.00 Ambul. & Emerg. Aid Fees 949,824$ 895,327$ 935,105$ 993,019$ 1,244,403$ 1,290,445$
347.900.00 Other Fees 1,460$ 2,325$ 490$ 844$ 805$ 805$
Plan Check Fee - Fire 5,390$
Total Charges for Services 1,873,976$ 1,710,578$ 1,697,818$ 3,369,597$ 4,159,527$ 4,274,454$
359.900.00 Late Fees 11,759$ 11,888$ 12,551$ 12,468$ 13,325$ 13,818$
361.110.00 Interest Earnings 688$ 508$ 188$ 2,166$ 837$ 850$
367.00.00 Contributions from Private Sources 180$ 4,019$ 460$ 1,000$ 456$ 456$
Private Contribution 20,000$
369.90.00 Other Miscellaneous Revenue 6,832$ 3,178$ 17,037$ 1,642$ 906$ 906$
Total Misc Revenue 7,700$ 7,705$ 17,685$ 24,807$ 2,199$ 2,213$
Intergovernmental Loan 171,678$ 3,258$
397.001.00 Transfer from General Fund 2,023,555$ 2,971,439$ 3,021,770$
Total Fire & EMS Fund Revenues 2,807,129$ 2,652,598$ 3,151,611$ 6,796,708$ 8,380,877$ 8,570,133$
City of Camas Budget 2015-2016
II-70
115 C/W Fire and EMS Fund 2015-2016 Final Budget
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Administration
115-00-522-710-11 Regular Salaries And Wages 108,655$ 81,334$ 83,892$ 149,186$ 187,283$ 191,965$
115-00-522-710-12 Overtime -$ 414$ 176$ 502$
Salaries 108,655$ 81,748$ 84,068$ 149,688$ 187,283$ 191,965$
115-00-522-710-21 Personnel Benefits 34,077$ 29,781$ 31,899$ 44,945$ 61,504$ 67,039$
115-00-522-710-31 Office And Operating Supplies 543$ -$ -$ 313$
115-00-522-710-41 Interfund Profess. Serv.138,360$ 133,424$ 146,577$ 169,056$ 125,523$ 127,531$
115.00.522.710.42 Communication 2,075$
115-00-522-710-43 Travel -$ -$ 1,183$ 3,500$ 2,993$
115-00-522-710-45 Intfund Oper. Rentals & Leases 982$ 2,850$ 2,850$ 12,473$ 13,936$ 14,159$
115-00-522-710-49 Miscellaneous 72$ -$ 1,441$ 4,166$ 4,233$
Services 139,414$ 136,274$ 149,427$ 186,228$ 147,125$ 148,916$
115.00.522.100.51 CRESA - Emerg. Mgmt 28,968$ 47,752$ 48,516$
115-00-522-710-79 Other Debt -$ -$ 25,142$ 25,908$
115-00-522-710-82 Interest on Interfund Debt 3,097$ 3,328$ 1,155$ 750$ 4,506$ 3,740$
Debt Service 3,097$ 3,328$ 1,155$ 750$ 29,648$ 29,648$
Total Administration 285,787$ 251,131$ 266,549$ 410,892$ 473,311$ 486,084$
Fire Supression
115.09.522.210.11 Regular Salaries And Wages 1,643,498$ 2,723,724$ 2,791,817$
115.00.522.220.13 Volunteer Reimbursement 35,100$ 35,000$ 35,875$
115.09.522.210.12 Overtime 212,514$ 251,500$ 251,500$
Salaries 1,891,112$ 3,010,224$ 3,079,192$
115.09.522.210.21 Personnel Benefits 509,825$ 920,705$ 1,003,568$
Volunteer Benefits 2,679$ 5,000$ 5,450$
115.09.522.210.22 Uniforms and Clothing 11,742$ 18,440$ 18,735$
115.09.522.220.22 Uniforms - Volunteers 2,562$ 3,459$ 3,515$
115.09.522.210.23 Protective Clothing 34,793$ 33,159$ 33,690$
115.09.522.210.25 Wellness/Fitness Program 90$ 14,427$ 14,658$
Benefits 561,692$ 995,191$ 1,079,617$
115.09.522.210.31 Office And Operating Supplies 18,388$ 26,568$ 26,993$
115.09.522.210.32 Fuel Consumed 15,574$ 28,956$ 29,419$
115.09.522.210.35 Small Tools and Minor Equipment 14,539$ 46,939$ 47,690$
Supplies 48,501$ 102,463$ 104,102$
City of Camas Budget 2015-2016
II-71
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
115.09.522.210.41 Professional Services 14,843$ 37,084$ 37,677$
115.09.522.210.42 Communication 19,077$ 30,277$ 30,761$
115.09.522.210.45 Intfund Oper. Rentals & Leases 52,833$ 58,511$ 59,447$
001-09-522-210-46 Insurance 56,341$ 57,243$
115.09.522.230.47 Public Utilities 8,550$ 11,684$ 11,871$
115.09.522.210.48 Repairs & Maintenance 45,416$ 52,832$ 53,677$
115.09.522.210.49 Miscellaneous 6,849$ 11,684$ 11,871$
Services 147,569$ 258,413$ 262,548$
115.09.522.210.51 Intergovt. Professional Services 46,533$ 112,268$ 114,064$
Total Fire Suppression 2,695,407$ 4,478,559$ 4,639,523$
Ambulance Service
115-00-522-720-11 Regular Salaries And Wages 1,544,727$ 1,632,806$ 1,629,362$ 1,812,335$ 1,436,128$ 1,472,031$
115-00-522-720-12 Overtime 173,324$ 204,644$ 117,232$ 134,473$ 184,500$ 184,500$
Salaries 1,718,051$ 1,837,450$ 1,746,594$ 1,946,808$ 1,620,628$ 1,656,531$
115-00-522-720-21 Personnel Benefits 490,053$ 548,373$ 551,433$ 568,347$ 459,145$ 500,468$
115-00-522-720-22 Uniforms And Clothing 4,555$ 3,052$ 3,189$ 6,348$ 6,401$ 6,503$
115-00-522-720-23 Protective Clothing 2,288$ 4,545$ 4,297$ 3,502$ -$
115-00-522-720-25 Wellness/Fitness 4,382$ 823$ 296$ -$ 2,032$ 2,065$
Benefits 501,278$ 556,793$ 559,215$ 578,197$ 467,578$ 509,036$
115-00-522-720-31 Office And Operating Supplies 79,474$ 94,615$ 98,680$ 118,754$ 126,000$ 130,000$
115-00-522-720-32 Fuel Consumed 27,275$ 25,553$ 27,869$ 24,588$ 24,384$ 24,774$
115-00-522-720-35 Small Tools And Minor Equip 9,998$ 12,185$ 16,090$ 20,809$ 20,000$ 23,000$
Supplies 116,746$ 132,353$ 142,639$ 164,151$ 170,384$ 177,774$
115-00-522-720-41 Professional Ser 7,935$ 7,367$ 24,075$ 5,500$ 11,684$ 11,871$
115-00-522-720-42 Communication 16,940$ 18,455$ 18,707$ 18,511$ 17,475$ 17,755$
115-00-522-720-43 Interfund Supplies 58$ -$ -$ -$ -$
115-00-522-720-45 Intfund Oper. Rentals & Leases 9,561$ 5,313$ 4,999$ 7,673$ 5,571$ 5,660$
115-00-522-720-46 Insurance 39,796$ 32,280$ 15,079$ 16,434$ 15,321$ 15,566$
115-00-522-720-48 Repairs & Maintenance 32,786$ 18,534$ 26,870$ 20,884$ 26,289$ 26,710$
115-00-522-720-49 Miscellaneous 5,113$ 7,128$ 4,434$ 5,865$ 6,604$ 6,710$
Services 112,188$ 89,076$ 94,164$ 74,866$ 82,944$ 84,271$
115-00-522-720-51 Intgovt Profess. Serv.123,525$ 129,321$ 132,825$ 133,174$ 137,820$ 140,026$
Total Ambulance Services 2,571,788$ 2,744,992$ 2,675,437$ 2,897,196$ 2,479,354$ 2,567,638$
Training - Fire
115-09-522-700-31 Office And Operating Supplies 3,008$ 6,186$ 6,285$
115-09-522-700-41 Professional Ser -$ -$ -$
115-09-522-700-43 Travel -$ -$ -$ 2,708$ 8,636$ 8,774$
115-09-522-700-45 Intfund Oper. Rentals & Lease -$ -$ -$ 1,524$ 1,548$
115-09-522-700-49 Miscellaneous -$ -$ -$ 13,140$ 41,226$ 40,237$
Services -$ -$ -$ 15,848$ 51,386$ 50,560$
Total Training -$ -$ -$ 18,856$ 57,572$ 56,845$
City of Camas Budget 2015-2016
II-72
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Training - EMS
115-00-522-700-31 Office And Operating Supplies 1,100$ 472$ 405$ 350$ 7,032$ 2,065$
115-00-522-700-41 Professional Ser 3,095$ -$ -$
115-00-522-700-43 Travel -$ -$ -$ 1,016$ 1,032$
115-00-522-700-45 Intfund Oper. Rentals & Lease -$ -$ 2,250$ 3,048$ 3,097$
115-00-522-700-49 Miscellaneous 345$ 730$ 190$ 420$ 2,032$ 2,065$
Services 3,440$ 730$ 2,440$ 420$ 6,096$ 6,194$
Total Training 4,540$ 1,202$ 2,845$ 770$ 13,128$ 8,259$
Fire Prevention and Investigation
115.09.522.300.11 Regular Salaries And Wages 158,620$ 237,227$ 243,380$
115.09.522.300.12 Overtime 3,410$ 4,000$ 4,000$
Salaries 162,029$ 241,227$ 247,380$
115.09.522.300.21 Personnel Benefits 30,219$ 59,672$ 64,049$
115.09.522.300.31 Office And Operating Supplies 1,934$ 3,556$ 3,613$
115.09.522.300.32 Fire Prevention Supplies 2,013$ 5,000$ 5,080$
115.09.522.300.35 Small Tools And Minor Equip 1,015$ 1,016$ 1,032$
Supplies 4,961$ 9,572$ 9,725$
115.00.522.300.41 Professional Ser 110$ 1,219$ 1,239$
115.0.522.300.43 Travel 1,200$ 1,200$
115.09.522.300.45 Intfund Oper. Rentals & Leases 23,018$ 13,936$ 14,159$
115.09.522.300.49 Miscellaneous 1,344$ 3,048$ 3,097$
Services 24,472$ 19,403$ 19,694$
Total Fire Prevention and Investigation 221,681$ 329,874$ 340,849$
Facilities
115.09.522.500.31 Office And Operating Supplies 5,639$ 9,652$ 9,806$
115.09.522.500.35 Small Tools And Minor Equip 12,963$ 5,588$ 5,677$
Supplies 18,602$ 15,240$ 15,483$
115.09.522.500.41 Professional Ser 6,246$ 7,112$ 7,226$
115.09.522.500.45 FM Office Lease 18,100$ 18,740$
001-09-522-500-46 Insurance 4,658$ 4,733$
115.09.522.500.47 Public Utilities 20,898$ 45,720$ 46,452$
115.09.522.500.48 Repairs and Maintenance 13,541$ 25,000$ 25,400$
Services 40,685$ 100,590$ 102,550$
Total Facilities 59,287$ 115,830$ 118,034$
LEOFF
115.09.517.200.21 Personnel Benefits 35,085$ 38,357$ 41,809$
115.09.522.600.29 Pension Expenses 351$ 7,634$ 8,321$
Total LEOFF 35,436$ 45,991$ 50,130$
115-00-594-260-64 Machinery & Equipment -$ -$ 165,757$ 182,568$ 283,434$
115-00-597-000-00 Operating Transfer Out 2,141$ 30,249$
Total C/W Fire and EMS Fund 2,857,574$ 2,996,123$ 3,109,884$ 6,552,342$ 8,277,054$ 8,267,361$
Excess (Deficiency) of Revenues
and Expenditures (50,445)$ (343,525)$ 41,726$ 244,366$ 103,823$ 302,772$
Estimated Fund Balance at Beginning of Year 311,193$ 361,638$ 18,113$ 55,561$ 342,640$ 446,463$
Fund Balance Estimated at End of Year 361,638$ 18,113$ 59,839$ 299,927$ 446,463$ 749,235$
City of Camas Budget 2015-2016
II-73
Cemetery Fund
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$275,709
$301,319
9%
1.05
1.05
1.05
1.05
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. 2014 Key Accomplishments
The staff accomplished the following goals in 2014:
Continued to work on a map of burial plots
Successful volunteer outreach for a Boy Scout project on Memorial Day
Started preliminary discussions on long term operational opportunities
IV. Level of Service and Budget Impact
Budgeted resources are not currently adequate to maintain the current level of service without support of the
General Fund. 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 maintained 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. Another issue is to determine a best use option for the current vacant property north
of the office area.
VII. Performance Measurements
Not available
City of Camas Budget 2015-2016
II-74
VIII. Organizational Chart
IX. Department Operating Budget
Public Works
Director
Public Works
Operations
Public Works
Operations
Supervisor(.05 FTE)
Senior Maintenance
Worker (.75 FTE)
Seasonal
Maintenance
Workers (.8 FTE)
Equipment Rental Utility Manager Sanitary
125 Cemetery Fund 2015-2016 Final Revenue Budget
2011 2012 2013 2014 2015 2016
Actual Actual Actual Actual Budget Budget
341.750.00 Sale of Merchandise 195$ 780$ 390$ 780$ 1,213$ 1,258$
343.600.00 Cemetery Lot Services 21,720$ 40,112$ 16,790$ 20,900$ 29,827$ 30,930$
343.610.00 Cemetery Services 12,080$ 16,580$ 12,055$ 9,908$ 12,799$ 13,272$
343.610.01 Liners/Headstone install-tax 195$
343.620.00 Cemetery Endowment 975$ 4,500$ 3,225$ 2,740$ 3,757$ 3,896$
Total Charges for Services 34,970$ 61,972 32,655$ 34,328$ 47,595$ 49,356$
361.11.00 Investment Earnings 849$ 1,181$ 44$ 135$ 187$ 199$
367.110.00 Contributions 1,150$
369.900.00 Miscellaneous Revenue 25$ 928$
Total Miscellaneous Revenue 1,999$ 1,206 972$ 135$ 187$ 199$
397.000.00 Operating Transfers 114,967$ 123,194$ 73,901$ 103,901$ 76,118$ 78,402$
397.00.01 Transfer from General Fund 20,600$ 21,218$
Total Transfers 114,967$ 123,194$ 73,901$ 103,901$ 96,718$ 99,620$
Total Cemetery Revenues 151,936$ 186,372$ 107,528$ 138,364$ 144,500$ 149,175$
City of Camas Budget 2015-2016
II-75
125 Cemetery Fund 2015-2016 Final Budget
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
125-00-536-500-11 Regular Salaries and Wages 53,613$ 58,169$ 52,378$ 54,840$ 55,197$ 56,577$
125-00-536-500-12 Overtime 250$ 478$ 222$ 378$ 641$ 641$
Salaries 53,862$ 58,647$ 52,600$ 55,219$ 55,838$ 57,218$
125-00-536-500-21 Personnel Benefits 26,339$ 27,130$ 25,333$ 27,090$ 24,041$ 26,205$
125-00-536-500-31 Office and Operating Supplies 1,428$ 2,117$ 1,480$ 3,753$ 3,229$ 3,281$
125-00-536-500-32 Fuel 422$ -$
125-00-536-500-35 Small Tools and Minor Equip 59$ 87$ 629$ -$ 1,524$ 1,548$
Supplies 1,909$ 2,204$ 2,109$ 3,753$ 4,753$ 4,829$
125-00-536-500-41 Interfund Professional Service 35,316$ 29,281$ 12,028$ 29,032$ 18,486$ 18,781$
125-00-536-500-42 Communication 2,204$ 2,194$ 2,232$ 2,399$ 1,879$ 1,909$
125-00-536-500-45 Interfund Oper Rentals & Lease 13,074$ 12,809$ 13,974$ 28,958$ 39,057$ 39,682$
125-00-536-500-46 Insurance 125$ 126$ 703$ 739$ 751$ 763$
125-00-536-500-47 Public Utility 3,741$ 3,780$ 4,593$ 9,096$ 2,838$ 2,884$
125-00-536-500-48 Interfund Repairs & Maint.82$ 206$ 831$ 789$ 381$ 387$
125-00-536-500-49 Miscellaneous 10,572$ 410$ 704$ 3,495$ 316$ 321$
Services 65,115$ 48,806$ 35,065$ 74,507$ 63,708$ 64,727$
125-00-536-500-53 External Taxes (43)$ 33$ 33$
125-00-594-360-64 Machinery and Equipment -$ 25,626$ -$
Total Cemetery 147,182$ 162,446$ 115,140$ 160,569$ 148,340$ 152,979$
Excess (Deficiency) of Revenues
and Expenditures 4,754$ 23,926$ (10,612)$ (22,205)$ (3,840)$ (3,804)$
Estimated Fund Balance at Beginning of Year 15,536$ 10,782$ 34,708$ 26,375$ 48,195$ 44,355$
Fund Balance Estimated at End of Year 10,782$ 34,708$ 24,096$ 4,170$ 44,355$ 40,552$
City of Camas Budget 2015-2016
II-76
Lodging Tax 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.
120 Lodging Tax Fund 2015-2016 Final Revenue Budget
2011 2012 2013 2014 2015 2016
Actual Actual Actual Actual Budget Budget
120.00.331.300.00 Hotel/Motel Tax 6,328$ 6,316$ 7,714$ 8,042$ 6,963$ 7,220$
120.00.361.110.00 Investment Earnings 6$ 12$ 13$ 124$ 131$ 140$
Total Lodging Tax Revenues 6,334$ 6,328$ 7,727$ 8,166$ 7,094$ 7,360$
120 Lodging Tax 2015-2016 Final Budget
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
120-00-557-300-41 Professional Services 1,700$ -$ 10,000$ 10,000$
120-00-557-300-44 Advertising -$ 2,800$ 4,340$ 5,130$ 5,000$ 4,000$
Services 1,700$ 2,800$ 4,340$ 5,130$ 15,000$ 14,000$
Total Lodging Tax Fund 1,700$ 2,800$ 4,340$ 5,130$ 15,000$ 14,000$
Excess (Deficiency) of Revenues
and Expenditures 4,634$ 3,528$ 3,387$ 3,036$ (7,906)$ (6,639)$
Estimated Fund Balance at Beginning of Year 11,689$ 7,055$ 10,583$ 13,970$ 16,316$ 8,410$
Fund Balance Estimated at End of Year 7,055$ 10,583$ 13,970$ 17,006$ 8,410$ 1,771$
City of Camas Budget 2015-2016
II-77
City of
Camas
Budget
2015-
2016
As of December 31, 2014, the City of Camas had $ 10 million in
outstanding general obligation bonds and Public Works Trust Fund Loans
from the State of Washington. At the end of 2016, the City will have
approximately $7.5 million in outstanding general obligation debt.
As of December 31 ,2014, the City had $27.3 million in revenue bonds and
Public Works Trust Fund Loans from the State of Washington for its
Water/Sewer Utilities. At the end of 2016, the City will have
approximately $22.5 million in debt for its Water/Sewer Utilities.
Debt
City of Camas Budget 2015-2016
II-78
City of Camas Budget 2015-2016
II-79
The City is fortunate to be
the recipient of low interest
state loans for the majority
of its debt outstanding. The
loans from the Public
Works Trust Fund range
from 0.5% to 3% in
interest expense. The
General Obligation Debt is
paid by the City from either
the Unlimited GO Debt
Service Fund for the voted
debt or the Limited GO
Debt Service Fund for the
non-voted debt. Revenue
bonds and loans for the
Water and Sewer Utilities
are paid from their
respective fund.
Bond payments are
primarily due twice a year
with one payment interest
only. State loans are
typically due once a year.
Majority of the debt
outstanding is paid with
utility rates from the
Water and Sewer utilities.
The capital projects for
utility projects are typically
multiple year projects and
funded with 20 year debt.
These infrastructure
projects are built prior to
development so this
funding allows for the
future rate payers to
participate in the funding
of the infrastructure they
benefit from.
City of Camas Budget 2015-2016
II-80
City’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 re creational 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 Limit
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, 2.5% 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 2.5% 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.
City of Camas Budget 2015-2016
II-81
Debt Capacity Computation
The following information is based on the 2014 assessed valuation of property within the City for collection of
taxes in 2015 and the general obligation debt of the City outstanding as of January 1, 2015.
2014 Assessed Valuation 3,057,792,812$
General Purposes
Voted General Obligation Debt Capacity (2.5%)76,444,820$
Less: Outstanding Voted General Obligation Debt (3,301,000)$
Remaining Voted General Obligation Debt Capacity 73,143,820$
Percentage of Voted Debt Capacity Used 4.32%
Limited Tax (Non-voted) General Obligation Debt Capacity (1.5%)45,866,892$
Less: Outstanding Limited General Obligation Debt (6,780,232)$
Remaining Non-Voted General Obligation Debt Capacity 39,086,660$
Percentage of Limited Debt Capacity Used 14.78%
Total (Voted and Non-voted) General Obligation Debt Capacity 122,311,712$
Less: Outstanding Unlimited Tax General Obligation Debt (3,301,000)$
Less: Limited General Obligation Debt (6,780,232)$
Remaining of Total Debt Capacity for General Purposes 112,230,480$
Percentage of Total Debt Capacity Used for General Purposes 8.24%
City of Camas Budget 2015-2016
II-82
January 1, 2015 2015 2015 2016 2016 December 31, 2016 Final Funding Interest
Year Series Description Purpose Remaining Debt Principal Interest Principal Interest Remaining Debt Redemption Source(s) Rate
2005 Series 2005 Unlimited
Refunding
Bonds
Library
Expansion and
Remodel
3,301,000$ 500,000$ 122,137$ 519,000$ 103,637$ 2,282,000$ 2020 Property Taxes Interest
Rate 3.7%
1996 96-792 Public Works
Trust Fund
Loan
Parker Street 192,856$ 96,429$ 5,304$ 96,428$ 2,893$ -$ 2016 Transportation
Impact Fees
Interest
Rate 3%
1997 97-792 Public Works
Trust Fund
Loan
Parker Street 173,571$ 57,857$ 4,773$ 57,857$ 3,471$ 57,857$ 2017 Transportation
Impact Fees
Interest
Rate 3%
1999 99-791 Public Works
Trust Fund
Loan
WWTP
Upgrade
1,014,552$ 169,092$ 7,750$ 169,092$ 6,764$ 676,368$ 2019 Sewer Rates Interest
Rate 1%
2001 00-691 Public Works
Trust Fund
Loan
1st Street
Improvements
232,760$ 33,252$ 1,067$ 33,252$ 998$ 166,256$ 2021 Transportation
Impact Fees
Interest
Rate 0.5%
2003 03-691 Public Works
Trust Fund
Loan
1st Street
Improvements
1,295,889$ 143,988$ 5,940$ 143,988$ 5,760$ 1,007,913$ 2023 Transportation
Impact Fees
Interest
Rate 0.5%
2007 07-962 Public Works
Trust Fund
Loan
WWTP
Improvements
II
586,807$ 45,139$ 2,690$ 45,139$ 2,708$ 496,529$ 2027 Sewer Rates Interest
Rate 0.5%
2008 PC08-951 Public Works
Trust Fund
Loan
WWTP Phase II 7,773,684$ 555,263$ 35,629$ 555,263$ 36,092$ 6,663,158$ 2028 Sewer Rates Interest
Rate 0.5%
2012 PC12-951 Public Works
Trust Fund
Loan
38th Street 2,413,144$ 141,950$ 12,066$ 141,950$ 11,356$ 2,129,244$ 2031 Transportation
Impact Fees
Interest
Rate 0.5%
2013 PR13-951 Public Works
Trust Fund
Loan
NW Friberg-
Strunk &
Goodwin
300,000$ 75,000$ 3,000$ 75,000$ 2,250$ 150,000$ 2018 Transportation
Impact Fees
Interest
Rate 0.5%
2013 PR13-961-
pending
close out
Public Works
Trust Fund
Loan
Gregg
Reservoir
2,040,000$ -$ -$ 2,040,000$ 2033-est Water Rates Interest
Rate 0.5%
2013 PR13-961-
pending
close out
Public Works
Trust Fund
Loan
Sanitary Sewer
Main
611,064$ 33,455$ 2,146$ 33,455$ 2,844$ 544,154$ 2032-est Water Rates Interest
Rate 0.5%
2009 Series 2009 LOCAL - COP Fire Engine 97,184$ 64,144$ 3,262$ 33,040$ 663$ -$ 2016 Fire Impact
Fees/REET
Interest
Rate 4.01%
2013 0240-6-21 LOCAL - COP Lacamas Lodge
Community
Center
1,630,000$ 85,000$ 72,775$ 90,000$ 70,150$ 1,455,000$ 2028 Park Impact
Fees
Interest
Rate 3.41%
2013 0240-5-1-
pending
close out
LOCAL - COP HVAC
Equipment
309,362$ 28,867$ 13,555$ 29,746$ 12,676$ 250,749$ 2023 Park Impact
Fees
Interest
Rate 2.52%
2013 0240-7-1 LOCAL - COP Ambulance 135,465$ 25,142$ 5,107$ 25,908$ 4,341$ 84,415$ 2019 EMS Levy Interest
Rate 1.54%
Summary of Bonded Debt
As of January 1, 2015
General Obligation Debt
Public Works Trust Fund Loans
Washington State Certificates of Participation - LOCAL Program
City of Camas Budget 2015-2016
II-83
1996 9700025 EPA DOE Loan Water Project 208,167$ 80,620$ 8,094$ 84,124$ 4,590$ 43,423$ 2017 Water Rates Interest
Rate 4.3%
2001 C94-99 CERB Loan Fisher Basin
Water Line
107,960$ 52,446$ 6,315$ 55,514$ 3,247$ -$ 2016 Water Rates Interest
Rate 5.85%
2001 L9900004 DOE Loan WWTP
Upgrade
3,459,443$ 519,693$ 136,565$ 541,219$ 115,039$ 2,398,531$ 2020 Sewer Rates Interest
Rate 4.1%
2009 DR-09-952 Drinking
Water State
Revolving
Fund
Camas Well
#14
523,896$ 30,817$ 5,239$ 30,817$ 4,931$ 462,262$ 2031 Water Rates Interest
Rate 1%
2011 L1100005 DOE Loan WWTP
Improvements
4,807,551$ 215,958$ 133,889$ 222,083$ 127,764$ 4,369,510$ 2032 Sewer Rates Interest
Rate 2.8%
2012 DM12-952 Drinking
Water State
Revolving
Fund
544 ft Pressure
Zone - Water
Treatment
3,580,700$ -$ -$ 3,580,700$ 2037 Water Rates Interest
Rate 1%
1998 Series 1998 Refunding
Revenue
Bonds
Refunding WS
1992 Revenue
Bonds
880,000$ 430,000$ 29,485$ 450,000$ 10,013$ -$ 2016 Sewer Rates Interest
Rate 4.16%
2007 Series 2007 Refunding
Revenue
Bonds
Refunding WS
Revenue Bonds
3,990,000$ 240,000$ 193,710$ 255,000$ 181,710$ 3,495,000$ 2026 Sewer Rates Interest
Rate 4.33%
Other State Agency Loans
Revenue Bonds
City of Camas Budget 2015-2016
II-84
Unlimited Tax General Obligation Bond Debt Service Fund
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$1,249,480
$1,244,774
-3%
-
-
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. 2014 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 $29,000 available for possible uncollected tax
receipts.
V. Goals and New Initiatives
Not applicable.
VI. Trends and Future Issues
No voted debt issues are anticipated at this time. The current voted bonds outstanding have a final maturity in
2020.
VII. Performance Measurements
Not applicable.
VIII. Organizational Chart
Not applicable.
City of Camas Budget 2015-2016
II-85
IX. Department Operating Budget
239 Unlimited Debt Service Fund 2015-2016 Final Revenue Budget
2011 2012 2013 2014 2015 2016
239 Unlimited GO Bond Fund Actual Actual Actual Actual Budget Budget
311.10.00 Property Taxes 628,371$ 623,361$ 624,893$ 627,779$ 625,000$ 625,000$
Total Unlimited GO Bond Fund Rev. 628,371$ 623,361$ 624,893$ 627,779$ 625,000$ 625,000$
239 Unlimited Debt Service Fund 2015-2016 Final Budget
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
239-00-591-720-70 Debt Service: Principal 434,000$ 450,000$
239-00-591-760-71 Go Refunding Bonds Principal -$ -$ 466,000$ 486,000$ 500,000$ 519,000$
239-00-592-720-83 Int. On Long-Term Debt 190,069$ 174,011$ 157,361$ 140,119$ 122,137$ 103,637$
Total Unlimited GO Debt Service 624,069$ 624,011$ 623,361$ 626,119$ 622,137$ 622,637$
Excess (Deficiency) of Revenues
and Expenditures 4,302$ (650)$ 1,532$ 1,660$ 2,863$ 2,363$
Estimated Fund Balance at Beginning of Year 33,493$ 29,191$ 28,541$ 30,073$ 30,073$ 32,936$
Fund Balance Estimated at End of Year 29,191$ 28,541$ 30,073$ 31,733$ 32,936$ 35,299$
City of Camas Budget 2015-2016
II-86
Limited Tax General Obligation Bond Debt Service Fund
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$1,315,874
$1,659,706
26%
-
-
II. Purpose
To make payments on non-voted general obligation bonds and loans of the City. Debt service is paid from this
fund includes payments for principal and interest on: street projects, fire engine, community center, HVAC
equipment, and an ambulance.
III. 2014 Key Accomplishments
Not applicable
IV. Level of Service and Budget Impact
Budgeted resources are currently adequate to maintain the current level of service.
V. Goals and New Initiatives
Not applicable
VI. Trends and Future Issues
City is considering a limited general obligation bond in 2015 for converting street lighting to LED technology,
street projects, a fire engine, and a building facility.
VII. Performance Measurements
Not applicable
VIII. Organizational Chart
Not applicable
City of Camas Budget 2015-2016
II-87
IX. Department Operating Budget
240 Limited Debt Service Fund 2015-2016 Final Revenue Budget
2011 2012 2013 2014 2015 2016
240 Limited GO Bond Fund Actual Actual Actual Actual Budget Budget
311.100.00 Property Taxes 301,909$ 5,997$ -$
397.000.00 Operating Transfers 569,679$ 563,519$ 477,620$ 6,000$
397.000.50 Operating Transfer from GMA 23,134$ 800,627$ 848,228$ 811,478$
Total Limited GO Bond Fund Rev.871,588$ 569,516$ 500,754$ 806,626$ 848,228$ 811,478$
240 Limited Debt Service Fund 2015-2016 Final Budget
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
240-00-591-210-78 Go Bonds Principal 285,000$ -$
240-00-591-220-78 Principal - Fire Truck Loan 54,723$ 56,940$ 59,247$ 61,647$ 64,144$ 33,040$
240-00-591-710-79 Principal - Ambulance 24,520$
240-00-591-751-79 Princ.- PWTF Loan Lacamas Lodge 85,000$ 85,000$ 90,000$
240-00-591-752-79 Princ. PWTF Loan HVAC 28,153$ 28,867$ 29,746$
240-00-591-950-78 Princ.- PWTF Loans Street 460,290$ 460,290$ 376,431$ 473,475$ 548,475$ 548,475$
240-00-592-210-83 Int. On Long-Term Debt 15,533$ -$ 5,214$
240-00-592-220-83 Interest - Fire Truck Loan 12,682$ 10,465$ -$ 5,759$ 3,262$ 663$
240-00-592-595-83 Interest-PWTF Loans Street 41,983$ 35,824$ 8,159$ 33,175$ 32,150$ 26,728$
240-00-592-710-83 Interest - Ambulance 5,729$
240-00-592-750-83 Interest on Long-Term Debt -$ -$ 2,141$
240-00-592-751-83 Int.-PWTF Loans Lacamas Lodge 31,639$ 74,900$ 72,775$ 70,150$
240-00-592-752-83 Int. - PWTF Loans HVAC 26,416$ 14,269$ 13,555$ 12,676$
Total Unlimited GO Debt Service 870,211$ 563,520$ 509,247$ 806,627$ 848,228$ 811,478$
Excess (Deficiency) of Revenues
and Expenditures 1,377$ 5,996$ (8,493)$ -$ -$ -$
Estimated Fund Balance at Beginning of Year 3,873$ 2,496$ 8,493$ -$ -$ -$
Fund Balance Estimated at End of Year 2,496$ 8,493$ -$ -$ -$ -$
City of Camas Budget 2015-2016
II-88
City of Camas Budget 2015-2016
II-89
City of
Camas
Budget
2015-
2016
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
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 and NW Friberg/Strunk
Construction Fund.
Capital
City of Camas Budget 2015-2016
II-90
The City of Camas under Washington
State’s Growth Management Act
(GMA) has a full set of planning
requirements in establishing goals,
evaluating community assets, writing
comprehensive plans and
implementing plans. The key goal of
GMA is to plan for public facilities and
services. The plan includes 20 year
capital facilities plan which is updated
annually.
To fund the capital projects outlined in
the capital facilities plan, the City
utilizes revenues primarily generated
from growth and then the remaining is
from project specific sources such as
transportation grants, impact fees,
utility rates and service development
charges. For 2015-2016, the City has
issued a significant amount of debt for
a water project, over $6 million in a
state loan.
A number of the capital projects
funded for the biennium are projects
initiated in 2013 are expected to be
completed in 2015-2016. These
projects included 38th Street Phase II,
Friberg/Strunk Street, Storm Drainage
projects and Greenway Outlook. New
projects for 2015-2016 include Brady
Road Design, NW 6th and Norwood,
Street Lighting LED Project and Design
for Larkspur and Camas Meadows
Drive.
City of Camas Budget 2015-2016
II-91
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 infrastructure and capital assets. The CIP is the
result of several City capital improvement plans including:
City of Camas Comprehensive Plan
Transportation Improvement Plan
Parks and Recreation Master Plan
General Sewer/Wastewater Facility Plan
Water System Plan
Storm Water 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 $7,500 and have a greater useful life of more than one year. These types of
purchases fall outside of the Capital Improvement Plan and include the replacement of service vehicles and heavy
equipment based upon replacement schedules, network infrastructure, and major maintenance.
Capital purchases differ from operating expenses in that these purchases typically occur periodically and are spent
over multiple years. Operating expenses cover items such as payroll, office supplies, and services. Capital
expenditures on the other hand include items such as police cars, heavy equipment, land acquisition, construction
or improvement to buildings.
Although capital expenditures are not directly related to operations of the City, over time capital projects can have
a significant impact on operating revenues and expenses. Therefore, the City evaluates capital expenditures on a
project-by-project basis to determine any impact on the operating budget. For example, as the City built the
Lacamas Lodge Community Center, staff planned for ongoing operating costs and programming for the building.
Costs such as custodial services, security, utilities, and supplies needed to be estimated and budgeted accordingly.
City of Camas Budget 2015-2016
II-92
Capital Program Budget
Project Prior Years 2013 2014 FY 2015-2016 FY 2017-2018 FY 2019-2020 Total
General
Library Stack Lighting Total Project Costs:27,000$ Area:Downtown
Project Description:
Total Project:27,000$ 27,000$
Operating & Maintenance Costs:-$
Streets
Street Preservation Total Project Costs:Ongoing Area:City-wide
Project Description:
Total Project:292,578$ 317,671$ 576,452$ 1,359,008$ 1,399,778$ 1,441,772$ 5,387,258$
Operating & Maintenance Costs:-$
ADA Accessiblity Total Project Costs:Ongoing Area:City-wide
Project Description:
Total Project:-$ -$ -$ 30,000$ 30,000$ 30,000$ 90,000$
Operating & Maintenance Costs:-$
Franklin Street Rehab Total Project Costs:850,000$ Area:Central
Project Description:
Total Project:-$ -$ -$ 850,000$ -$ -$ 850,000$
Operating & Maintenance Costs:-$
Larkspur and Camas Meadows Total Project Costs:TBD Area:Northwest
Project Description:
Total Project:-$ -$ -$ 330,000$ TBD TBD 330,000$
Operating & Maintenance Costs:-$
Growth Management Act Capital Projects
Restroom at Dorothy Fox Park Total Project Costs:200,000$ Area:Northwest
Project Description:
Total Project:-$ -$ -$ 200,000$ -$ 200,000$
Operating & Maintenance Costs:4,000$ 4,000$ 8,000$
Fallen Leak Lake Improvements Total Project Costs:135,000$ Area:Central
Project Description:
Total Project:-$ -$ 135,000$ -$ -$ 135,000$
Operating & Maintenance Costs:TBD TBD TBD -$
Drewfs Farm Park Design Total Project Costs:411,699$ Area:Northwest
Project Description:
Total Project:-$ -$ 11,699$ 400,000$ -$ -$ 411,699$
Operating & Maintenance Costs:7,000$ 7,000$ 14,000$
Crown Park Master Plan Total Project Costs:150,000$ Area:Central
Project Description:
Total Project:-$ -$ -$ 150,000$ -$ 150,000$
Operating & Maintenance Costs:-$
Heritage Trailhead Improvements Total Project Costs:432,590$ Area:North
Project Description:
Total Project:-$ -$ 112,590$ 320,000$ -$ -$ 432,590$
Operating & Maintenance Costs:TBD TBD -$
This project is for upgrading public access for the elderly and disabled.
This project rehabilitates failing pavement on NE Franklin Street North of NE 14th Ave including water and sewer upgrades.
This project completes street improvements on Camas Meadows Drive and Larkspur from NW Payne Road to NW Lake Road
This project is to improve access to the Heritage Trail at Goodwin Road with better parking and improvements to the trail.
Capital Plan
Replace existing light ifor the library stacks with LED fixtures with occupancy and daylight sensors.
These projects have been combined for a new sustainable street maintenance program to be funded annually with the use of property taxes.
This designs and constructs a restroom at Dorothy Fox Park.
This project is to improve assessibility to the park and improve ADA access as well.
This project is to design and construct a park which is scheduled to be completed in 2015.
This project is a study to help with the design of enhancing Crown Park utilizing community input.
City of Camas Budget 2015-2016
II-93
Capital Program Budget
Project Prior Years 2013 2014 FY 2015-2016 FY 2017-2018 FY 2019-2020 Total
Open Space/Trails/Park Upgrades Total Project Costs:ongoing Area:City-wide
Project Description:
Total Project:n/a 134,123$ 43,514$ 400,000$ 400,000$ 400,000$ 1,377,637$
Operating & Maintenance Costs:TBD TBD TBD -$
Greenway Overlook Total Project Costs:50,000$ Area:Southeast
Project Description:
Total Project:-$ -$ -$ 50,000$ -$ 50,000$
Operating & Maintenance Costs:TBD TBD TBD -$
NW 38th Ave. - Construction
NW 38th Ave. Total Project Costs:8,453,296$ Area:Northwest
Project Description:
Total Project:1,207,437$ 4,248,962$ 4,918,089$ 700,000$ -$ 11,074,488$
Operating & Maintenance Costs:10,000$ 10,000$ 20,000$
NW Friberg/Strunk and Goodwin - Construction
NW Friberg/Strunk and Goodwin Total Project Costs:4,880,856$ Area:Northwest
Project Description:
Total Project:214,566$ 450,000$ 3,716,290$ 500,000$ -$ 4,880,856$
Operating & Maintenance Costs:-$ 10,000$ 10,000$ 20,000$
Brady Road Construction
NW Brady Road Improvements from 16th to 25th Total Project Costs:5,691,772$ Area:Northwest
Project Description:
Total Project:-$ -$ 13,772$ 1,478,000$ 4,200,000$ 5,691,772$
Operating & Maintenance Costs:4,000$ 4,000$
NW 6th and Norwood Construction
NW 6th/NW Norwood Traffic Signal Total Project Costs:1,923,072$ Area:Southwest
Project Description:
Total Project:-$ -$ 23,072$ 1,900,000$ -$ 1,923,072$
Operating & Maintenance Costs:4,000$ 4,000$ 4,000$
Street Lighting LED Project
Street Lighting LED Project Total Project Costs:2,500,000$ Area:City-wide
Project Description:
-$ -$ -$ 2,500,000$ -$ 2,500,000$
Operating & Maintenance Costs:-$ TBD TBD TBD -$
Storm Water Drainage
Columbia Storm Basin Modeling Total Project Costs:50,000$ Area:South
Project Description:
-$ -$ -$ 50,000$ -$ -$ 50,000$
Operating & Maintenance Costs:TBD TBD TBD -$
NUGA Storm Basin Analysis Total Project Costs:150,000$ Area:North
Project Description:
-$ -$ -$ 150,000$ -$ -$ 150,000$
Operating & Maintenance Costs:TBD TBD TBD -$
Julia Street Storm Pond Design Total Project Costs:50,000$ Area:Northwest
Project Description:
-$ -$ 50,000$ 250,000$ -$ 300,000$
Operating & Maintenance Costs:TBD TBD TBD -$
To complete road construction from Lake to 13th to include Goodwin Road from Friberg to Camas Meadows Drive.
This project upgrades all street lighting with LED technology
This is a critical study to determine capacity of the existing downtown area that drains directly into the Columbia River.
This is a critical study to determine long term solutions fo rhte NUGA area for storm water treatment.
This project was a resdesigning of storm water pond, environmental permitting, and in 2015 construction.
Capital Plan
This project is to construct a signalized intersection at key entry to one of the City's major arterials.
This project is a placeholder for projects are in the Parks Master Plan.
This package is to fund improvements for an outlook platform for the property on Washougal River and painting existing Community Center.
This project would improve Brady Road from 16th to 25th for both vehicles and pedestrians.
To complete road construction from 192nd to Parker and complete design with environmental for Phase III from Parker to Grass Valley Park.
City of Camas Budget 2015-2016
II-94
Capital Program Budget
Project Prior Years 2013 2014 FY 2015-2016 FY 2017-2018 FY 2019-2020 Total
Wetland Mitigation Monitoring and Maintenance Total Project Costs:Ongoing Area:Northwest
Project Description:
-$ -$ 266,897$ 345,000$ -$ 611,897$
Operating & Maintenance Costs:150,000$ 150,000$ 300,000$
Water
544 Pressure Zone Project-Water Treatment Total Project Costs:8,000,000$ Area:Northwest
Project Description:
-$ -$ 2,648,809$ 4,500,000$ 851,191$ 8,000,000$
Operating & Maintenance Costs:16,000$ 16,000$ 16,000$ 48,000$
544 Reservoir Project Total Project Costs:2,602,017$ Area:West
Project Description:
-$ -$ 2,017$ 2,600,000$ -$ 2,602,017$
Operating & Maintenance Costs:TBD TBD TBD -$
Steigerwald Property Acquisition Total Project Costs:540,000$ Area:Southeast
Project Description:
-$ -$ -$ 108,000$ 108,000$ 108,000$ 324,000$
Operating & Maintenance Costs:TBD TBD TBD -$
Well 6 Easement Total Project Costs:50,000$ Area:Southeast
Project Description:
-$ -$ -$ 50,000$ -$ 50,000$
Operating & Maintenance Costs:TBD TBD TBD -$
Headwork Mainline Repair Total Project Costs:500,000$ Area:North
Project Description:
-$ -$ -$ 500,000$ -$ -$ 500,000$
Operating & Maintenance Costs:TBD TBD TBD -$
NUGA Water Line Installation Total Project Costs:450,000$ Area:North
Project Description:
-$ -$ -$ 150,000$ 150,000$ 150,000$ 450,000$
Operating & Maintenance Costs:TBD TBD TBD -$
Well 17 Study Total Project Costs:50,000$ Area:Northwest
Project Description:
-$ -$ -$ 50,000$ -$ -$ 50,000$
Operating & Maintenance Costs:TBD TBD TBD -$
Sewer
STEP System Bypass Total Project Costs:3,737,775$ Area:Northeast to WWTP
Project Description:
-$ -$ 137,775$ 3,600,000$ -$ -$ 3,737,775$
Operating & Maintenance Costs:TBD TBD -$
STEP Odor Control Installations Total Project Costs:150,000$ Area:City-wide
Project Description:
-$ -$ -$ 150,000$ -$ -$ 150,000$
Operating & Maintenance Costs:20,000$ 40,000$ 40,000$ 100,000$
Replacement of water transission line in the Jones/Boulder system.
Install a new pipe from NE Joy to the Wastewater Treatment Plant. The design and permitting will be completed in 2014.
Placeholder for system improvements in the NUGA.
This is a study for the Camas Meadows Well to meet growing water needs. The work will include permitting and final site location.
This project is for ongoing monitoring of wetland mitigation and monitoring of Lake Road, NW 38th and Friberg/Strunk wetland projects.
This project is to construct a water transmission main and treatment facility.
This project build a new 2MGD reservoir near Sharp.
City of Washougal and the City of Camas are jointly purchasing property from Port of C/W for future water needs with 10 year contract.
Upgrades to Well 6 transmission lines require an easement through an adjacent property.
This project will install additional odor and corrosion control stations on the STEP main.
Capital Plan
City of Camas Budget 2015-2016
II-95
Capital Program Budget
Project Prior Years 2013 2014 FY 2015-2016 FY 2017-2018 FY 2019-2020 Total
WWTP Upgrades Total Project Costs:675,000$ Area:City-wide
Project Description:
-$ -$ -$ 675,000$ -$ -$ 675,000$
Operating & Maintenance Costs:TBD TBD TBD -$
Equipment Rental
Replacement of Vehicles and Equipment Total Project Costs:Ongoing Area:City-wide
Project Description:
831,262$ 190,085$ 325,656$ 1,179,953$ 502,239$ 811,791$ 3,840,985$
Operating & Maintenance Costs:(reflects whole program)763,866$ 786,782$ 810,385$ 2,361,033$
Three system projects including a screening system at the setage receiving station, blower and UV control upgrades (grant and energy savings)
Capital Plan
This project provides an ongoing plan to replace aging vehicles with alternate fuel vehicles or with similar vehicles with sustainable funding.
City of Camas Budget 2015-2016
II-96
Capital Program List 2015-2016
Department/Fund Title 2015 Budget 2016 Budget 2015/2016 General Streets TIF PIF FIF REET 1 REET 2
Vehicle R&R
Grants/
Contributions Debt
Storm
Drainage Water Sewer
Streets/Capital ADA Access Upgrades 15,000$ 15,000$ 30,000$ 30,000$
Streets/Capital Brady Road 839,000$ 639,000$ 1,478,000$ 978,000$ 500,000$
Streets/Capital NW 6th Ave. & Norwood 1,900,000$ 1,900,000$ 1,900,000$
Streets/Capital Street Light LED Proj 2,500,000$ 2,500,000$ 700,000$ 1,800,000$
Library/Capital Stack Lighting Repl.27,000$ 27,000$ 27,000$
Streets/Capital Franklin Street Rehab 422,000$ 428,000$ 850,000$ 420,000$ 115,000$ 315,000$
Streets/Capital Larkspur & Camas Meadows 330,000$ 330,000$ 130,000$ 200,000$
Parks/GMA Fallen Leaf Improvements 100,000$ 35,000$ 135,000$ 135,000$
Parks/GMA Heritage Trailhead Parking Exp.70,000$ 250,000$ 320,000$ 320,000$
Parks/GMA Drewfs Farm Park 400,000$ 400,000$ 400,000$ X
Parks/GMA Restroom 200,000$ 200,000$ 200,000$
Parks/GMA Open Space/Trails/Park Upgrades 200,000$ 200,000$ 400,000$ 200,000$ 100,000$ 100,000$
Parks/GMA Crown Park Master Plan 150,000$ 150,000$ 150,000$
Parks/GMA Greenway Overlook (CF)50,000$ 50,000$ 20,000$ 30,000$
Streets/38th Ave. Finish Construction & Close-out 700,000$ 700,000$ 700,000$
Streets/Friberg Finish Construction & Close-out 500,000$ 500,000$ 500,000$
Storm Water Julia Street Pond 250,000$ 250,000$ 250,000$
Storm Water Columbia Storm Basin Modeling 50,000$ 50,000$ 50,000$
Storm Water NUGA Storm Basin Analysis 150,000$ 150,000$ 150,000$
Storm Water Wetland Maintenance & Monitoring 185,000$ 160,000$ 345,000$ 345,000$
PW/Water 544 Zone Water Main & Treatment 4,500,000$ 4,500,000$ 4,500,000$
PW/Water 544 Reservoir 2,300,000$ 300,000$ 2,600,000$ 2,300,000$ 300,000$
PW/Water Steigerwald Property Acquisition 54,000$ 54,000$ 108,000$ 108,000$
PW/Water Well 6 Easement 50,000$ 50,000$ 50,000$
PW/Water Headwork Mainline Repair 250,000$ 250,000$ 500,000$ 500,000$
PW/Water NUGA water line installation 75,000$ 75,000$ 150,000$ 150,000$
PW/Water Well 17 25,000$ 25,000$ 50,000$ 50,000$
PW/Sewer STEP Bypass 3,600,000$ 3,600,000$ 3,600,000$
PW/Sewer STEP Odor Control Installations 150,000$ 150,000$ 150,000$
PW/Sewer WWTP Upgrades 675,000$ 675,000$ 178,000$ 497,000$
Equipment Rental Scheduled Replacements 893,100$ 286,853$ 1,179,953$ 1,179,953$
20,930,100$ 3,397,853$ 24,327,953$ 27,000$ -$ 350,000$ 280,000$ 1,155,000$ 1,179,953$ 2,506,000$ 15,800,000$ 795,000$ 1,273,000$ 962,000$
Funding
City of Camas Budget 2015-2016
II-97
Growth Management Act Capital Fund
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$4,151,861
$4,663,477
12.3%
-
-
-
-
II. Purpose
To be used for design and construction of governmental capital projects. The City’s street projects, park
projects, and general governmental projects such as the Heritage Trail Parking are funded through the Capital
Fund.
III. 2014 Key Accomplishments
The staff accomplished the following goals in 2014:
Updated the Parks Comprehensive Plan
Completed the Heritage Boat Launch Project
Started work on the Heritage Trailhead Improvement at Goodwin Road
Paid scheduled debt obligations on the fire engine and select street projects
IV. Level of Service and Budget Impact
Budgeted resources are adequate to maintain the current level of service.
V. Goals and New Initiatives
The Growth Management Act Capital Fund has among its goals with current resources:
Improve accessibility at Fallen Leaf Park
Construct the Greenway Overlook on the Washougal River
Construct restrooms at Dorothy Fox Park
Playground construction at Drewfs Farm Park
Complete Heritage Trailhead Improvement at Goodwin Road
VI. Trends and Future Issues
The top issues facing the Growth Management Act Capital Fund include:
Future use of the Transportation Impact Fees with the current debt obligations
Effect of potential impact fee credits on current obligations
2015 Impact Fee Study
VII. Performance Measurements
Not applicable
City of Camas Budget 2015-2016
II-98
VIII. Organizational Chart
Not applicable
IX. Department Operating Budget
300 Growth Management Capital Projects Fund 2015-2016 Final Revenue Budget
2011 2012 2013 2014 2015 2016
Actual Actual Actual Actual Budget Budget
317.340.00 Real Estate Excise Tax (1st Qtr)333,499$ 415,840$ 468,667$ 546,838$ 453,051$ 466,642$
317.350.00 Real Estate Excise Tax (2nd Qtr - Parks) 333,499$ 415,840$ 468,667$ 544,808$ 449,466$ 462,950$
Total Taxes 666,998$ 831,680$ 937,334$ 1,091,645$ 902,517$ 929,593$
333.100.00 Federal Indirect Grant-IAC 486,923$ 30,000$
333.140.00 CDBG 3,384$ 146,616$ 210,000$ 210,000$
333.000.00 Federal Grant - WSDOT 216,000$
334.000.00 State Grant - Brady 200,000$
334.027.00 State Grant-RCO 988,602$ 194,819$ 184,609$ 30,000$
337.010.10 Conservation Futures-County 380,000$
Total Intergovernmental 1,855,525$ 33,384$ 341,435$ 400,609$ 240,000$ 410,000$
345.850.00 Impact Fees-Parks 164,929$ 179,349$ 280,455$ 373,967$ 441,441$ 457,774$
345.850.10 Impact Fees-Transportation 236,503$ 241,398$ 454,591$ 297,842$ 372,650$ 386,438$
345.850.30 Impact Fees-North Transporation 12,406$ 10,116$
345.850.20 Impact Fees-Fire 49,455$ 6,194$ 4,018$ 36,008$ 692$ 718$
Total Charges for Services 450,887$ 439,347$ 749,180$ 707,817$ 814,782$ 844,929$
361.110.00 Investment Earnings 4,111$ 4,780$ 2,020$ 14,606$ 15,814$ 16,873$
367.110.00 Donations & Contributions 15,000$ 2,500$
369.900.00 Miscellaneous Revenue 30,000$
Total Miscellaneous Revenue 4,111$ 19,780$ 34,520$ 14,606$ 15,814$ 16,873$
397.000.00 Operating Transfers 25,519$ 52,800$ 27,000$
397.424.00 Opertating Transfers - W/S 212,000$ 218,000$
Total Transfers 25,519$ -$ -$ 52,800$ 239,000$ 218,000$
Total GMA Capital Fund Revenue 3,003,040$ 1,324,191$ 2,062,469$ 2,267,479$ 2,212,113$ 2,419,395$
City of Camas Budget 2015-2016
II-99
300 Growth Management Capital Project Fund 2015-2016 Final Budget
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Salaries 7,652$ 9,808$ -$ -$ -$ -$
300-00-594-760-21 Benefits 3,079$ 4,034$
300-00-594-760-31 Supplies -$ 2,328$ 123$
300-00-594-760-41 Professional Ser 15,443$ 78,743$ 66,949$ 174,909$ 192,049$ 372,722$
300-00-594-760-45 Interfd Oper Rentals -$ -$ 1,279$
300-00-594-760-49 Miscellaneous 70$ 233$ 464$
Services 15,513$ 78,977$ 68,692$ 174,909$ 192,049$ 372,722$
Capital Acquistions 27,000$
300-00-594-760-61 Land 14,706$ 270,492$ 55,022$ 7,200$
300-00-594-790-61 Land 2,070,922$ 76,000$ 80,621$ 200,000$ 200,000$
300-00-594-760-62 Buildings 39,236$ 132,591$ 152,668$ 27,835$
300-00-594-760-63 Other Improvements 39,592$ 48,641$ 488,508$ 120,697$ 115,000$ 50,000$
300-00-594-950-63 Other Improvements -$ -$ -$ 400,000$ 450,000$
300-00-594-760-65 Construction -$ 4,924$ 3,401$ 400,902$ 520,000$ 450,000$
Capital 2,164,457$ 532,648$ 780,220$ 556,633$ 1,262,000$ 1,150,000$
300-00-597-000-00 Operating Transfers Out 837,874$ 1,157,983$ 1,246,682$ 27,000$
300-00-597-000-14 Operating Transfer Out - 38th Ave.540,206$
300-00-597-000-40 Operating Transfer Out-Debt 776,378$ 848,228$ 811,478$
Transfers 837,874$ 1,157,983$ 1,246,682$ 1,316,584$ 875,228$ 811,478$
Total GMA Capital Fund 3,028,574$ 1,785,777$ 2,095,717$ 2,048,126$ 2,329,277$ 2,334,200$
Excess (Deficiency) of Revenues
and Expenditures (25,534)$ (461,586)$ (33,248)$ 219,353$ (117,164)$ 85,195$
Estimated Fund Balance at Beginning of Year 1,700,138$ 1,725,672$ 1,264,086$ 1,230,838$ 1,478,122$ 1,360,958$
Fund Balance Estimated at End of Year 1,725,672$ 1,264,086$ 1,230,838$ 1,450,191$ 1,360,958$ 1,446,154$
City of Camas Budget 2015-2016
II-100
NW 38th Avenue Construction
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$9,167,051
$700,000
-92%
-
-
-
-
II. Purpose
This project upgraded a county road into a major City arterial. This multi-phase capital project when
completed will increase traffic flow to major corporate businesses and open land to commercial development.
This project was funded from a number of sources including Federal Highway Grant, Washington State
Department of Ecology Grant, Washington State Transportation Improvement Board Grant as well as a Public
Works Trust Fund Loan, and local funds.
III. 2014 Key Accomplishments
The staff accomplished the following goals in 2014:
Official opening of Phase I to traffic
Installation of City of Camas Welcome signs
Substantial completion of Phase II
Wetland mitigation completion
IV. Level of Service and Budget Impact
Budgeted resources are adequate to maintain the current level of service.
V. Goals and New Initiatives
The 38th Avenue Construction Fund has among its goals with current resources:
Complete paving of Phase II
VI. Trends and Future Issues
Not applicable
VII. Performance Measurements
Not applicable
VIII. Organizational Chart
Not applicable
City of Camas Budget 2015-2016
II-101
IX. Department Operating Budget
313 38th Ave. Construction Fund 2015-2016 Revenue Budget
2011 2012 2013 2014 2015 2016
NW 38th Ave. Construction Fund Actual Actual Actual Actual Budget Budget
313.00.333.200.20 Federal Indirect Grant-FWHA 350,000$ 1,116,356$ 2,200,000$
313.00.334.030.10 DOE Grant 900,000$
313.00.334.030.80 State Grant - TIB 1,703,893$ 1,136,530$
Total Intergovernmental Revenue -$ 350,000$ 2,820,249$ 4,236,530$ -$ -$
313.00.391.800.00 Proceeds from PWTF Loan 768,826$ 1,577,629$ 253,545$ -$
313.00.391.000.00 Proceeds from GO Bond 700,000$
313.00.397.350.00 Transfer from GMA Fund - REET 35,654$ 540,206$
313.00.397.001.00 Transfer from General Fund 45,000$
Total NW 38th Construction Fund 1,154,480$ 4,397,878$ 5,075,281$ 700,000$ -$
313 38th Ave. Construction Fund 2015-2016 Final Budget
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
313-00-595-300-65 Constr S-545 38th/Armstrong W -$ 1,055,563$ 3,815,072$ 75,690$
313-20-595-300-65 Constr S-565 38th Armstrong E -$ 151,874$ 433,890$
Phase II Construction 4,937,057$ 700,000$
Capital -$ 1,207,437$ 4,248,962$ 5,012,747$ 700,000$ -$
Total NW 38th Ave. Construction Fund -$ 1,207,437$ 4,248,962$ 5,012,747$ 700,000$ -$
City of Camas Budget 2015-2016
II-102
Friberg/Strunk Street Construction
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$4,166,290
$500,000
-88%
-
-
-
-
II. Purpose
This project upgraded a county road into a City arterial. This capital project when completed will increase
traffic flow to corporate businesses and open land to commercial development. This project was funded from
a number of sources including Federal Highway Grant, Washington State Department of Ecology Grant,
Department of Commerce Grant, as well as a Public Works Trust Fund Loan, and local and private funds.
III. 2014 Key Accomplishments
The staff accomplished the following goals in 2014:
Substantial completion of the street construction
IV. Level of Service and Budget Impact
Budgeted resources are adequate to maintain the current level of service.
V. Goals and New Initiatives
The Friberg/Strunk Construction Fund has among its goals with current resources:
Complete paving of the Street
VI. Trends and Future Issues
Not applicable
VII. Performance Measurements
Not applicable
VIII. Organizational Chart
Not applicable
City of Camas Budget 2015-2016
II-103
IX. Department Operating Budget
314 Friberg Construction Fund 2015-2016 Revenue Budget
2011 2012 2013 2014 2015 2016
Actual Actual Actual Actual Budget Budget
314.00.333.200.20 Federal Indirect Grant-FWHA 89,402$ 450,000$
State Grant - DOE 1,023,794$
314.00.334.042.00 State Grant - Dept. of Commerce 298,167$ 2,422,506$
Total Intergovernmental Revenue -$ 89,402$ 748,167$ 3,446,300$
314.00.391.800.00 Proceeds from PWTF Loan 300,000$
314.00.391.000.00 Proceeds from GO Bond 500,000$ -$
314.00.397.112.00 Transfer from Streets - Mitigation 145,377$
Total Friberg Construction Fund 89,402$ 748,167$ 3,891,677$ 500,000$ -$
314 Friberg Construction Fund 2015-2016 Final Budget
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
314-00-595-300-65 Construction -$ 214,566$ 450,000$ 4,364,420$ 500,000$
Capital -$ 214,566$ 450,000$ 4,364,420$ 500,000$ -$
Total Friberg Construction Fund -$ 214,566$ 450,000$ 4,364,420$ 500,000$ -$
City of Camas Budget 2015-2016
II-104
Brady Road Construction Fund
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$0
$1,478,000
100%
-
-
-
-
II. Purpose
This initial phase of the project is to complete street design and secure permitting for NW Brady from NW 16th
Ave. to NW Pacific Rim to provide a competitive advantage for State or Federal grant opportunities by
providing a “shovel ready” project. Some federal grant funding has been secured as partial financing of the
design and permitting process.
III. 2014 Key Accomplishments
The staff successfully secured partial funding for the first phase and have submitted grant applications for the
construction phase.
IV. Level of Service and Budget Impact
Budgeted resources are adequate to maintain the current level of service.
V. Goals and New Initiatives
Not applicable
VI. Trends and Future Issues
Not applicable
VII. Performance Measurements
Not applicable
VIII. Organizational Chart
Not applicable
City of Camas Budget 2015-2016
II-105
IX. Department Operating Budget
Brady Road Construction Fund 2015-2016 Revenue Budget
2011 2012 2013 2014 2015 2016
Actual Actual Actual Actual Budget Budget
Federal Indirect Grant-FWHA 339,000$
State Grant - TIB 545,000$
Total Intergovernmental Revenue -$ -$ -$ -$ 339,000$ 545,000$
Developer Contribution 94,000$
Proceeds from GO Bond 500,000$
Total Brady Road Construction Fund -$ -$ -$ -$ 839,000$ 639,000$
Brady Road Construction Fund 2015-2016 Final Budget
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Construction - - - - 839,000$ 639,000$
Capital - - - - 839,000$ 639,000$
Tota Brady Road Construction Fund - - - - 839,000$ 639,000$
City of Camas Budget 2015-2016
II-106
NW 6th and Norwood Construction Fund
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$0
$1,900,000
100%
-
-
-
-
II. Purpose
This project is to restore pavement on NW 6th Avenue from NE Adams to NW Norwood. It also includes a
signalization of Norwood and 6th intersection, ADA improvements, utility upgrades and crossing issues at Fargo
and Ivy.
III. 2014 Key Accomplishments
Not applicable
IV. Level of Service and Budget Impact
Budgeted resources are adequate to maintain the current level of service.
V. Goals and New Initiatives
Not applicable
VI. Trends and Future Issues
Not applicable
VII. Performance Measurements
Not applicable
VIII. Organizational Chart
Not applicable
City of Camas Budget 2015-2016
II-107
IX. Department Operating Budget
6th and Norwood Construction Fund 2015-2016 Revenue Budget
2011 2012 2013 2014 2015 2016
Actual Actual Actual Actual Budget Budget
Developer Contribution
Proceeds from GO Bond 1,900,000$
Total 6th and Norwood Construction Fund -$ -$ -$ -$ 1,900,000$ -$
6th and Norwood Construction Fund 2015-2016 Final Budget
2011 2012 2013 2014 2015 2016
Actual Actual Actual Actual Budget Budget
Construction 1,900,000$
Total 6th and Norwood Construction Fund -$ -$ -$ -$ 1,900,000$ -$
City of Camas Budget 2015-2016
II-108
Street Lighting LED Project Fund
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$0
$2,500,000
100%
-
-
-
-
II. Purpose
This project is to replace current street lighting with LED technology as well as on some streets add lighting.
The goal of the project is significantly reduce energy use (greenhouse gas) and provide better lighting. The
significant energy savings and lower maintenance costs will pay the debt service costs to pay for the project
without increasing current budgets.
III. 2014 Key Accomplishments
The staff secured an energy grant for $500,000 as well as Clark Public Utility Incentives for the initial years of
the project.
IV. Level of Service and Budget Impact
Budgeted resources are adequate to maintain the current level of service.
V. Goals and New Initiatives
Not applicable
VI. Trends and Future Issues
Not applicable
VII. Performance Measurements
Not applicable
VIII. Organizational Chart
Not applicable
City of Camas Budget 2015-2016
II-109
IX. Department Operating Budget
Street Lighting LED Project Fund 2015-2016 Revenue Budget
2011 2012 2013 2014 2015 2016
Actual Actual Actual Actual Budget Budget
Energy Grant 500,000$
Clark Public Utilities Incentive 200,000$
Total Intergovernmental Revenue -$ -$ -$ -$ 700,000$ -$
Developer Contribution
Proceeds from GO Bond 1,800,000$
Total Street LED Project Fund -$ -$ -$ -$ 2,500,000$ -$
Street Lighting LED Project Fund 2015-2016 Final Budget
2011 2012 2013 2014 2015 2016
Actual Actual Actual Actual Budget Budget
Construction 2,500,000$
Total Street LED Project Fund -$ -$ -$ -$ 2,500,000$ -$
City of Camas Budget 2015-2016
II-110
City of Camas Budget 2015-2016
II-111
City of
Camas
Budget
2015-
2016
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 II 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
outreach, illicit discharge hotlines and capital improvements.
The Sanitary Fund or Solid Waste Fund provides for the collection and
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.
.
Utility
Funds
City of Camas Budget 2015-2016
II-112
Budget Decision Package Summary: Utility Funds
2015 2016
Ongoing Approved Decision Packages:
Seasonal Help (Storm Drainage) $19,884 $20,481
Administrative Assistant(Water/Sewer) $71,500 $73,645
GSH Implementation (Water/Sewer) $2,500 $2,500
Distribution Water Main R&R (Water) $160,000 $160,000
Water Equipment R&R (Water) $75,000 $75,000
Radio Read Meters (Water) $270,000 $270,000
STEP/STEF System Maintenance(Sewer) $55,000 $55,000
Pump Station Repair (Sewer) $165,000 $165,000
Sewer Collection Investigations (Sewer) $160,000 $160,000
WWTP Chemicals R&R (Sewer) $275,000 $275,000
One-Time Approved Decision Packages:
Reservoir Evaluation (Water) $80,000
NPDES Consultant (Water) $25,000
Asset Management System(Water/Sewer) $25,000
Approved Biennial Budget $24,792,238 $13,482,073
City of Camas Budget 2015-2016
II-113
Revenues for the Storm Water Drainage
Fund are primarily fees 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 for future problems. These
activities can range from street cleaning
to education to catch basin maintenance
to mitigation sites. The City charges
$20.34 bi-monthly for this service. The
State of Washington’s Department of
Ecology also provides a number of
grants but no grants are anticipated for
2015-2016 currently.
The City bills approximately $40.20 bi-
monthly for garbage 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.
The Water/Sewer Fund is a shared
utility fund with 62% of the revenue
generated from Sewer activity and
34% from Water activity and the rest
from grants and miscellaneous
revenue. The City has a large amount
of debt to be issued in 2015 for a
pipeline and a reservoir for Water
and a pipeline and Treatment Plant
improvements for Sewer.
City of Camas Budget 2015-2016
II-114
Storm Water Drainage Fund
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$2,514,659
$2,438,657
-3%
4.75
4.75
4.75
4.75
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. 2014 Key Accomplishments
The staff accomplished the following goals in 2014:
Completed construction for a vactor waste facility at the Operations Center
Met all reporting requirements for the NPDES Phase II Permit
Hired Utility Manager position
Designed Julia Street Pond Project
IV. Level of Service and Budget Impact
Budgeted resources are adequate to maintain the current level of service. The 2015-2016 Budget provides
funding for the Utility Manager position to assist the Storm Water Drainage program as well as Water and
Sewer programs. The role will assist in program implementation, medium and long range planning, and
regulatory compliance. The budget decreased is due to lower capital projects in the 2015-2016 Budget cycle.
V. Goals and New Initiatives
The Storm Water Drainage Fund has among its goals with current resources:
Meet permit standards and compliance requirements
Hire seasonal help for maintaining publicly owned stormwater systems for state regulatory
compliance. (decision package)
Develop inventory of assets
Implement and construct Julia Street Pond Improvements
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
City of Camas Budget 2015-2016
II-115
Low Impact Development will require code amendments and will alter the current development
strategies required by permit
Determine a NUGA storm regional facility approach
Compliance with current and future NPDES permits
Lacamas Lake water quality concerns
VII. Performance Measurements
Not currently available.
VIII. Organizational Chart
Public Works
Director
Utility Manager Public Works
Operations
PW Operations
Supervisor
(.3 FTE)
Lead
Maintenance
Worker (.3 FTE)
Senior
Maintenance
Worker (.2 FTE)
Maintenance
Worker II
Maintenance
Worker I
Seasonal Help
(1.5 FTE)
Equipment Rental Sanitary
City of Camas Budget 2015-2016
II-116
IX. Department Operating Budget
419 Storm Drainage Fund 2015-2016 Final Revenue Budget
2011 2012 2013 2014 2015 2016
Actual Actual Actual Actual Budget Budget
419.00.333.200.00 Federal Grant-STP 321,488$
419.00.334.030.00 State Grant - DOE 89,759$ 329,232$
419.00.334.031.00 State Grant - DOE 84,296$ 1,037$ 132,336$
Total Intergovernmenal 89,759$ 84,296$ 651,757$ 132,336$ -$ -$
419.00.343.100.00 Storm Drainage Fees 872,285$ 1,061,220$ 1,106,237$ 1,175,304$ 1,178,417$ 1,234,392$
Total Charges for Services 872,285$ 1,061,220$ 1,106,237$ 1,175,304$ 1,178,417$ 1,234,392$
419.00.361.110.00 Investment Earnings 1,111$ 1,251$ 517$ 8,536 8,884 9,151
419.00.369.900.00 Misc. Revenue 2,364$
Total Miscellaneous Revenue 1,111$ 3,616$ 517$ 8,536$ 8,884$ 9,151$
Total Revenue 963,155$ 1,149,132$ 1,758,511$ 1,316,176$ 1,187,301$ 1,243,543$
419 Storm Drainage Fund 2015-2016 Final Budget
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
O & M
419-00-553-500-11 O & M - Regular Salaries 120,375$ 140,904$ 88,911$ 108,227$ 158,345$ 162,374$
419-00-553-500-12 Overtime 300$ 1,372$ 458$ 2,587$ 745$ 745$
Salaries 120,675$ 142,276$ 89,369$ 110,814$ 159,090$ 163,119$
419-00-553-500-21 Personnel Benefits 37,898$ 53,854$ 31,036$ 34,369$ 29,017$ 31,271$
419-00-553-500-31 Office and Operating Supplies 5,256$ 11,968$ 9,606$ 14,550$ 8,664$ 8,803$
419-00-553-500-32 Fuel consumed -$ -$
419-00-553-500-35 Small Tools and Minor Equipmen 1,255$ 12,358$ 1,044$ 2,599$ 5,809$ 5,902$
Supplies 6,511$ 24,326$ 10,650$ 17,148$ 14,473$ 14,705$
419-00-553-500-41 Interfund Profess Serv 91,396$ 90,680$ 19,134$ 74,753$ 38,477$ 39,093$
419-00-553-500-42 Communications 294$ 122$ 112$ 120$ 122$ 124$
Travel 194$
419-00-553-500-45 Intfund Oper Rentals & Leases 63,820$ 49,046$ 35,863$ 88,604$ 61,430$ 62,413$
419-00-553-500-46 Insurance 6,797$ 5,816$ 2,617$ 2,749$ 2,793$ 2,838$
419-00-553-500-47 Utilities 343$ 347$ 628$ 672$ 469$ 477$
419-00-553-500-48 Repairs and Maintenance 3,074$ 80,000$ 24,344$ 28,902$ 81,280$ 82,580$
419-00-553-500-49 Miscellaneous 20,234$ 8,599$ 16,764$ 6,849$ 3,831$ 3,893$
Services 185,958$ 234,611$ 99,462$ 202,843$ 188,402$ 191,417$
419-00-553-500-51 Intgovt Profess Services 9,620$ 8,565$ 14,556$ 17,508$ 19,186$ 19,493$
419-00-553-500-53 External Taxes & Oper Assess 15,701$ 21,208$ 15,728$ 15,825$ 23,008$ 23,376$
Total O&M 376,362$ 484,840$ 260,801$ 398,507$ 433,177$ 443,380$
City of Camas Budget 2015-2016
II-117
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Street Cleaning
419-00-553-515-11 Str Cleaning - Regular Salarie 55,786$ 17,644$ 58,566$ 63,130$ 61,795$ 63,340$
419-00-553-515-12 Overtime 76$ -$ 2,833$
Salaries 55,862$ 17,644$ 58,566$ 65,963$ 61,795$ 63,340$
419-00-553-515-21 Personnel Benefits 25,462$ 6,019$ 20,442$ 25,341$ 21,611$ 23,556$
419-00-553-515-31 Office & Operating Supplies 2,499$ 5,221$ 3,233$ 6,096$ 6,194$
419-00-553-515-45 Intfund Oper Rentals & Leases 61,920$ 62,863$ 62,137$
419-00-553-515-47 Public Utility -$ 130$ 12$
419-00-553-515-48 Repairs & Maintenance -$ 1,120$ 115$ 1,219$ 1,239$
419-00-553-515-49 Miscellaneous -$ 5,233$ 4,922$
Services 61,920$ 69,346$ 67,186$ -$ 1,219$ 1,239$
419-00-553-515-51 Intgovt Profess Services -$ 4,485$
Total Street Cleaning 145,743$ 102,715$ 149,427$ 91,304$ 90,721$ 94,328$
Admin
419-00-553-516-11 Admin - Regular Salaries/Wages 47,774$ 67,305$ 69,569$ 72,752$ 73,395$ 75,230$
419-00-553-516-12 Overtime 107$ 852$ 1,077$ 1,414$ 1,794$ 1,794$
Salaries 47,881$ 68,157$ 70,646$ 74,167$ 75,189$ 77,024$
419-00-553-516-21 Personnnel Benefits 14,592$ 22,867$ 24,694$ 25,382$ 18,117$ 19,747$
419-00-553-516-41 Interfund Profess. Services 203,024$ 202,379$ 176,044$ 159,321$ 181,578$ 184,483$
419-00-553-516-49 Miscellaneous 96$ 305$ 6,956$ 10,771$ 7,773$ 7,898$
Services 203,120$ 202,684$ 183,000$ 170,092$ 189,351$ 192,381$
419-00-553-516-51 Intgovt Profess Services -$ 15,000$ 5,080$ 5,161$
Total Admin 265,592$ 308,708$ 278,340$ 269,641$ 287,738$ 294,314$
Capital
Salaries 2,331$ -$ -$ -$ -$ -$
Benefits 979$ -$ -$ -$ -$ -$
419-00-594-531-41 Professional Services 3,689$ -$ 50,000$ 150,000$
419-00-594-531-45 Interfund Oper Rentals 9$ -$ 26,535$
Services 3,698$ -$ 26,535$ -$ 50,000$ 150,000$
419-00-594-530-64 Machinery and Equipment 303$ -$
419-00-594-530-65 Construction Projects 14,441$ -$ 717,114$ 270,189$ 250,000$
419-00-594-531-63 Other Improv Fisher Basin 4,060$ -$ 185,000$ 160,000$
419-00-594-531-65 Construction Proj Fisher Basin 37,968$ -$
Capital 56,772$ -$ 717,114$ 270,189$ 435,000$ 160,000$
419.00.597.000.50 Transfer to GMA Capital Fund 52,800$
Capital 63,780$ -$ 743,649$ 322,989$ 485,000$ 310,000$
Total Storm Drainage 851,477$ 896,263$ 1,432,217$ 1,082,442$ 1,296,635$ 1,142,022$
Excess (Deficiency) of Revenues
and Expenditures 111,678$ 252,869$ 326,294$ 233,734$ (109,334)$ 101,521$
Estimated Fund Balance at Beginning of Year 452,584$ 340,907$ 593,776$ 914,820$ 1,223,203$ 1,113,869$
Fund Balance Estimated at End of Year 340,907$ 593,776$ 920,070$ 1,148,554$ 1,113,869$ 1,215,390$
City of Camas Budget 2015-2016
II-118
Sanitary Fund
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$3,923,599
$3,398,805
-13%
4.1
4.1
4.1
4.1
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. 2014 Key Accomplishments
The staff accomplished the following goals in 2014:
Worked on modifying routes to reduce overtime
Successfully worked with Waste Connections to partner during the staffing shortage with a key staff
member retiring earlier in the year
IV. Level of Service and Budget Impact
Budgeted resources are adequate to maintain the current level of service. The budget decrease is attributed
to the retirement accrual payout in 2014 as well as the assistance costs from Waste Connections.
V. Goals and New Initiatives
The Sanitary Fund has among its goals with current resources:
Meet customer expectations
Implement low income/senior subsidies
Continue work on recycle goals
Right size fleet to support current and future needs
Add oversight responsibility to Utility Manager
Work with regional partners on planning and programs
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
Better use of technology for routing and billing for extra garbage transactions
City of Camas Budget 2015-2016
II-119
VII. Performance Measurements
Not currently available.
VIII. Organizational Chart
IX. Department Operating Budget
Public Works
Director
(.1 FTE)
Sanitary
Chief Sanitation
Worker
Sanitation Worker
II
3 FTE
Equipment Rental Public Works
Operations Utility Manager
422 Sanitary Fund 2015-2016 Final Revenue Budget
2011 2012 2013 2014 2015 2016
Actual Actual Actual Actual Budget Budget
422.00.343.700.10 Residential Garbage 1,484,136$ 1,257,321$ 1,438,267$ 1,519,591$ 1,473,557$ 1,510,396$
422.00.343.700.20 Commercial Garbage 316,927$ 346,868$ 327,249$ 337,871$ 340,802$ 349,322$
422.00.343.700.40 Public Auth/City Services 2,657$
422.00.343.700.50 Multi-Family Garbage 45,816$ 54,436$ 51,549$ 51,306$ 49,173$ 50,403$
422.00.343.700.70 Rents - Containers 16,426$ 15,280$ 15,717$ 17,085$ 15,395$ 15,780$
422.00.343.700.80 Other Garbage Revenue 127$ 26$ 166$
422.00.343.710.10 Residential Recycling 264,707$ 303,459$ 284,379$ 289,825$ 280,119$ 287,122$
Total Charges for Services 2,130,795$ 1,977,390$ 2,117,327$ 2,215,677$ 2,159,047$ 2,213,023$
422.00.361.110.00 Investment Earnings 1,100$ 1,408$ (3,050)$ 8,888 9,145$ 9,419$
422.00.362.900.00 Misc. Revenue 1,414$
Total Misc Revenue 1,100$ 2,822$ (3,050)$ 8,888$ 9,145$ 9,419$
Total Sanitary Revenue 2,131,895$ 1,980,212$ 2,114,277$ 2,224,566$ 2,168,192$ 2,222,442$
City of Camas Budget 2015-2016
II-120
422 Sanitary Fund 2015-2016 Final Budget
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Disposal
422-00-537-500-47 Public Utility 521,989$ 529,036$ 572,955$ 593,389$ 448,928$ 456,110$
Total Disposal 521,989$ 529,036$ 572,955$ 593,389$ 448,928$ 456,110$
Recycling
422-00-537-600-31 Office/Op Supplies -$ -$ 508$ 516$
422-00-537-600-35 Small Tools And Minor Equip 26,664$ -$ 12,179$ 25,400$ 25,806$
Supplies 26,664$ -$ -$ 12,179$ 25,908$ 26,323$
422-00-537-600-41 Professional Ser 273,665$ 297,761$ 333,538$ 356,682$ 282,283$ 286,800$
Total Recycling 300,328$ 297,761$ 333,538$ 368,860$ 308,191$ 313,123$
ADMIN/GENERAL
422-00-537-800-11 Reg Salaries 19,686$ 10,877$ 10,993$ 11,333$ 12,003$ 12,303$
422-00-537-800-12 Overtime 78$ -$
Salaries 19,764$ 10,877$ 10,993$ 11,333$ 12,003$ 12,303$
422-00-537-800-21 Personnel Benefits 6,511$ 3,062$ 3,257$ 3,412$ 2,493$ 2,717$
422-00-537-800-28 OPEB Expense 10,175$ 6,080$ 2,427$
Benefits 16,686$ 9,142$ 3,257$ 5,839$ 2,493$ 2,717$
422-00-537-700-31 Supplies 174$ -$
422-00-537-800-22 Uniforms/Clothing 1,765$ -$
422-00-537-800-31 Office And Operating Supplies (8)$ 53$ 508$ 516$
Supplies 1,931$ 53$ -$ -$ 508$ 516$
422-00-537-700-41 Professional Ser 14,816$ 8,273$ 8,946$ 12$ 12$
422-00-537-800-41 Interfund Profess. Serv.28,467$ 28,989$ 87,918$ 127,382$ 90,716$ 92,167$
422-00-537-700-42 Communication 250$ 212$ 224$ 243$ 247$
422-00-537-800-42 Communication 3,449$ 3,094$ 2,775$ 3,167$ 2,495$ 2,535$
422-00-537-800-46 Insurance 7,262$ 5,447$ 14,050$ 14,761$ 14,997$ 15,237$
422-00-537-800-48 Repairs & Maintenance 1$ 39$
422-00-537-700-49 Miscellaneous 125$ -$
422-00-537-800-49 Miscellaneous 8,536$ 8,731$ 14,665$ 12,058$ 10,195$ 10,359$
Services 62,907$ 54,784$ 128,578$ 157,368$ 118,659$ 120,558$
422-00-537-800-53 Extnl Taxes & Oper Assess 90,320$ 103,684$ 95,937$ 71,445$ 96,520$ 98,064$
422-00-537-700-91 Interfund Profess. Serv.139,495$ 138,288$
Total Administration 331,103$ 316,828$ 238,765$ 245,985$ 230,183$ 234,158$
City of Camas Budget 2015-2016
II-121
422 Sanitary Fund 2015-2016 Final Budget
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
REFUSE COLLECT
422-00-537-900-11 Reg Salaries 241,964$ 244,064$ 243,124$ 254,994$ 186,585$ 191,250$
422-00-537-900-12 Overtime 7,819$ 9,135$ 22,273$ 34,822$ 33,498$ 33,498$
Salaries 249,783$ 253,199$ 265,397$ 289,816$ 220,083$ 224,748$
422-00-537-900-21 Personnel Benefits 125,616$ 129,024$ 130,542$ 125,014$ 107,228$ 116,879$
422-00-537-900-22 Uniforms and Clothing -$ 1,967$ 1,054$ 1,300$ 2,968$ 3,146$
Benefits 125,616$ 130,990$ 131,596$ 126,314$ 110,196$ 120,025$
422-00-537-900-31 Office And Operating Supplies 1,804$ 2,972$ 1,575$ 534$ 304$ 309$
422-00-537-900-35 Small Tools And Minor Equip 14,585$ 15,090$ 16,961$ 22,433$ 20,320$ 20,645$
Supplies 16,389$ 18,063$ 18,536$ 22,967$ 20,624$ 20,954$
422-00-537-900-45 Intfund Oper. Rentals & Lease 309,710$ 306,449$ 305,408$ 408,590$ 342,926$ 348,413$
422-00-537-900-48 Interfund Repairs & Maint.730$ -$ 1,328$
422-00-537-900-49 Miscellaneous -$ 32$ 85$ 70$ 71$ 72$
Services 310,440$ 306,481$ 305,493$ 409,988$ 342,997$ 348,485$
Total Refuse Collection 702,228$ 708,732$ 721,022$ 849,085$ 693,900$ 714,211$
Total Sanitary Fund 1,855,649$ 1,852,358$ 1,866,280$ 2,057,319$ 1,681,202$ 1,717,603$
Excess (Deficiency) of Revenues
and Expenditures 276,246$ 127,854$ 247,997$ 167,246$ 486,990$ 504,839$
Estimated Fund Balance at Beginning of Year 906,768$ 630,521$ 758,375$ 987,632$ 1,113,853$ 1,600,843$
Fund Balance Estimated at End of Year 630,521$ 758,375$ 1,006,372$ 1,154,878$ 1,600,843$ 2,105,682$
City of Camas Budget 2015-2016
II-122
Water/Sewer Fund
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$11,895,708
$22,572,503
90%
18.32
19.32
20.32
20.32
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. 2014 Key Accomplishments
The staff accomplished the following goals in 2014:
Installed headworks waterline and designed slow sands
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
Hired Utility Manager
Improved WWTP biological health
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 (Decision Packages)
Continue radio read meter conversion (Decision Package)
Continue TV inspection program (Decision Package)
Meet or exceed wastewater discharge and compliance requirements (Decision Packages)
Implementation of anticipated NPDES discharge permit (Decision Package)
Upgrade for blower and UV at the WWTP with grant funds (Decision Package)
Complete asset inventory for Asset Management Program (Decision Package)
Headworks Forest Management Plan Implementation
Water System Plan Update
Implement slow sands project
Hire Administrative Assistant to help with ongoing compliance work (Decision Package)
City of Camas Budget 2015-2016
II-123
VI. Trends and Future Issues
The top issues facing the Water-Sewer Fund include:
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
NUGA development
VII. Performance Measurements
Not currently available.
VIII. Organizational Chart
Public Works Director
(.5 FTE)
Utility Manager
Water/Sewer
Water Supply
Operator
Lead Maintenance
Worker
Sewer Maintenance
Worker
Sewer Utility Maint.
Worker
2 FTE
Utility Maintenance
Worker II
Utility Maintenance
Worker I
4 FTE
Seasonal
Maintenance Worker
.25 FTE
Sewer Treatment
Plant
WWTP Operations
Supervisor
WWTP Operator
5 FTE
Engineer II
Seasonal
Maintenance Worker
.25 FTE
Public Works
Operations Equipment Rental Sanitary
City of Camas Budget 2015-2016
II-124
IX. Department Operating Budget
424 Water-Sewer Fund 2015-2016 Final Revenue Budget
2011 2012 2013 2014 2015 2016
Actual Actual Actual Actual Budget Budget
424.00.334.031.00 State Grant - DOE 178,000$
424.00.343.420.10 Metered Sales - Residential 1,996,751$ 1,826,797$ 1,968,156$ 2,070,470$ 1,765,632$ 1,853,914$
424.00.343.420.20 Metered Sales - Commercial 170,495$ 181,090$ 182,230$ 182,890$ 139,405$ 146,376$
424.00.343.420.30 Metered Sales - Industrial 848,340$ 893,378$ 880,383$ 976,407$ 954,906$ 1,002,652$
424.00.343.420.40 Metered Sales - Irrigation 185,974$ 195,205$ 191,758$ 230,746$ 153,148$ 160,806$
424.00.343.440.20 Public Fire Protection Charges 4,896$ (1,843)$
424.00.343.440.21 Private Fire Protection Charges 21,479$ 25,186$ 23,379$ 24,489$ 24,333$ 25,550$
424.00.343.440.90 Public Author/Hydrants 10,800$ 12,150$ 10,800$ 10,800$ 10,545$ 10,861$
424.00.343.450.00 Water Hook-up Fees 44,911$ 38,025$ 66,170$ 78,317$ 94,174$ 96,999$
424.00.343.520.10 Flat Sewer - Residential 3,719,801$ 3,522,870$ 3,667,107$ 3,757,218$ 3,465,192$ 3,569,148$
424.00.343.520.20 Measurered Sewer Comm/Industrial 1,229,762$ 1,299,965$ 1,240,327$ 1,381,520$ 1,253,689$ 1,291,300$
424.00.343.520.20 Measurered Sewer Ind/Wafertech 1,169,379$ 1,357,317$ 1,371,624$ 1,454,295$ 1,409,811$ 1,452,105$
424.00.343.550.00 Sewer Hook-up Fees 1,802$ 10,185$ -$ -$
424.00.343.810.00 Turn off Fees by Owner 3,802$ 3,658$ 2,831$ 1,645$ 2,019$ 2,079$
424.00.343.818.00 Penalties 136,173$ 146,561$ 154,422$ 167,510$ 204,570$ 210,707$
424.00.346.500.00 Inspection Fees-Step System 9,750$ 7,500$ 10,760$ -$ -$
Total Charges for Services 9,552,313$ 9,509,660$ 9,780,132$ 10,336,308$ 9,477,424$ 9,822,496$
424.00.361.110.00 Investment Earnings 3,731$ 1,201$ 8,746$ 33,781$ 33,082$ 34,075$
424.00.362.500.00 Space & Facilities Lease 25,432$ 25,179$ 26,400$ 22,546$ 32,574$ 33,551$
424.00.362.900.00 Other Rent and Charges 79,413$ 112,069$ 94,914$ 100,196$ 117,959$ 121,498$
424.00.363.000.00 Insurance Prem. & Recovery 1,820$ 7,453$
424.00.369.100.00 Sale of Junk or Salvage 9,413$ 2,254$ 4,505$ 1,025$
424.00.369.810.00 Cashier Overage & Shortage (3)$ 2$ 4$ 4$
424.00.369.900.00 Other Misc. Revenue 5,605$ 233,944$ 778$ 15,814$ 5,000$ 5,150$
Total Misc Revenue 125,411$ 374,648$ 135,347$ 180,819$ 188,616$ 194,274$
Sale of Fixed Assets 10,000
424.00.395.100.00 Contributed Capital 250,183$
424.00.397.000.00 Operating Transfers In 1,674,456$
424.00.382.800.00 Intergovt. Loan Proceeds 56,595$ 1,015,830$ 3,175,934$ 10,400,000$
Total Water/Sewer Revenue 9,734,319$ 9,884,308$ 12,855,948$ 13,703,060$ 20,244,040$ 10,016,770$
City of Camas Budget 2015-2016
II-125
424 Water-Sewer Fund 2015-2016 Final Budget
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Excise Tax - Billings - Water
424-00-534-100-53 Extnl Taxes & Oper Assess 160,558$ 171,973$ 196,622$ 223,909$ 211,629$ 215,015$
Water Services
424-00-534-810-11 WTR S.O.S. - Reg Salaries 45,026$ 43,853$ 45,724$ 537,571$ 530,104$ 543,357$
424-00-534-820-11 WTR PUMPING - Reg Salaries 44,558$ 44,514$ 46,162$
424-00-534-830-11 Reg Salaries 47,064$
424-00-534-850-11 WTR TRANS/DISTR - Reg Salaries 157,988$ 166,046$ 162,266$
424-00-534-860-11 WTR SERVICES - Reg Salaries 49,687$ 49,014$ 51,483$
424-00-534-870-11 WTR METERS - Regular Salaries 145,388$ 146,011$ 149,342$
424-00-534-810-12 Overtime 230$ 197$ -$ 13,371$ 10,526$ 10,526$
424-00-534-820-12 Overtime 230$ 197$ -$
424-00-534-830-12 Overtime 237$ 328$ -$
424-00-534-850-12 Overtime 6,507$ 9,354$ 7,219$ 1,633$ 1,633$
424-00-534-860-12 Overtime 990$ 79$ 358$
424-00-534-870-12 Overtime 2,817$ 1,981$ 1,464$
Salaries 453,658$ 461,576$ 511,082$ 550,942$ 542,263$ 555,516$
424-00-534-810-21 Personnel Benefits 18,793$ 19,224$ 19,751$ 245,051$ 260,326$ 283,755$
424-00-534-820-21 Personnel Benefits 18,787$ 19,456$ 19,873$
424-00-534-830-21 Personnel Benefits 20,319$
424-00-534-850-21 Personnel Benefits 81,820$ 63,542$ 82,130$
424-00-534-860-21 Personnel Benefits 27,114$ 25,744$ 27,815$
424-00-534-870-21 Personnel Benefits 68,326$ 69,235$ 74,802$
Benefits 214,840$ 197,201$ 244,690$ 245,051$ 260,326$ 283,755$
424-00-534-810-31 Office And Operating Supplies 2,735$ 2,755$ 1,098$ 23,491$ 47,538$ 48,299$
424-00-534-820-31 Office And Operating Supplies 12,994$ 12,521$ 7,048$
424-00-534-830-31 Office And Operating Supplies 16,350$ 17,803$ 12,698$ 1,028$ 794$ 806$
424-00-534-850-31 Office And Operating Supplies 20,811$ 18,277$ 29,277$ 36$
424-00-534-860-31 Office And Operating Supplies 7,646$ 27,695$ 15,357$ 16$ 17$ 17$
424-00-534-870-31 Office And Operating Supplies 6,415$ 4,080$ 10,900$
424-00-534-810-32 Fuel Consumed 93$ 378$ 292$ 1,346$
424-00-534-810-35 Small Tools And Minor Equip -$ 138$ 2,223$ 213,669$ 487,405$ 490,884$
424-00-534-820-35 Small Tools And Minor Equip 5,752$ 1,624$ 224$
424-00-534-830-35 Small Tools And Minor Equip 4,370$ 974$ 6,147$ 5,656$ 5,747$
424-00-534-850-35 Small Tools And Minor Equip 3,287$ 3,137$ 1,441$
424-00-534-860-35 Small Tools and Minor Equip 272$ 1,577$ 119$
424-00-534-870-35 Small Tools And Minor Equip 68,461$ 79,115$ 100,629$
424-00-534-830-36 Supplies - Chemicals 79,018$ 74,863$ 69,244$ 74,659$ 43,800$ 44,501$
Supplies 228,203$ 244,936$ 256,697$ 314,244$ 585,210$ 590,253$
424-00-534-810-41 Professional Ser 66,263$ 74,240$ 11,212$ 72,843$ 366,016$ 165,592$
424-00-534-820-41 Professional Ser 5,204$ 7,722$ 5,227$
424-00-534-830-41 Professional Ser 22,744$ 22,562$ 22,002$ 1,536$ 1,560$
424-00-534-850-41 Professional Ser 375$ 1,601$ 3,417$
424-00-534-860-41 Professional Ser 2,361$ 2,742$ 5,395$
424-00-534-870-41 Professional Services 1,380$ 1,141$ -$
424-00-534-830-42 Communication 3,001$ 3,460$ 3,049$ 2,951$ 3,056$ 3,105$
424-00-534-820-43 Travel 20$ -$ -$
424-00-534-810-44 Advertising -$ 41$ -$
City of Camas Budget 2015-2016
II-126
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
424-00-534-810-45 Intfund Oper. Rentals & Lease 9,322$ 121$ 5,375$ 190,176$ 157,812$ 160,337$
424-00-534-850-45 Intfund Oper. Rentals & Lease 102,722$ 98,746$ 104,373$
424-00-534-860-45 Intfund Oper. Rentals & Lease 262$ 923$ 1,430$
424-00-534-870-45 Intfund Oper. Rentals & Leases 900$ 900$ 900$
424-00-534-830-46 Insurance 54,031$ 38,688$ 36,295$ 38,238$ 38,850$ 39,471$
424-00-534-810-47 Public Utility 2,979$ 3,232$ 3,786$ 360,205$ 177,732$ 180,576$
424-00-534-820-47 Public Utility 263,602$ 280,756$ 268,958$ 115,373$ 117,219$
424-00-534-830-47 Public Utility 48,603$ 56,926$ 50,244$ 32,300$ 32,816$
424-00-534-850-47 Public Utility 1,139$ 693$ -$
424-00-534-860-47 Public Utility -$ -$ -$
424-00-534-810-48 Repairs & Maintenance -$ -$ -$ 161,754$ 161,782$
424-00-534-820-48 Repairs & Maintenance 23,825$ 52,410$ 43,925$ 75,000$ 75,000$
424-00-534-830-48 Repairs & Maintenance 2,521$ 895$ 2,393$
424-00-534-850-48 Intfund Repairs & Maint.121,234$ 23,762$ 21,785$
424-00-534-860-48 Repairs & Maintenance 335$ 2,004$ 1,499$ 37,881$ 250,000$ 250,000$
424-00-534-870-48 Repairs & Maintenance 842$ -$ 1,864$
424-00-534-810-49 Miscellaneous 2,294$ 2,796$ 3,260$ 4,489$ 2,169$ 2,204$
424-00-534-820-49 Miscellaneous 623$ -$ 1,943$
424-00-534-830-49 Miscellaneous 3,633$ 1,064$ 1,079$ 114$ 115$
424-00-534-850-49 Miscellaneous 627$ 715$ 5,372$
424-00-534-860-49 Miscellaneous 103$ -$ 569$
424-00-534-870-49 Miscellaneous -$ -$ 78$
Services 740,945$ 678,138$ 605,430$ 706,783$ 1,381,710$ 1,189,778$
424-00-534-810-51 Intgovt Profess Services -$ 508$ 2,422$ 2,373$ 31,496$ 32,000$
424-00-597-300-00 Transfer to GMA 115,000$
424-00-534-810-65 544 Pressure Zone Project 2,650,557$ 4,500,000$
424-00-534-810-65 Gregg Reservoir 2,017$ 2,300,000$ 300,000$
424-00-534-810-65 BNSF Railroad Bridge 467,283$
Steigerwald Prop Acquisition 54,000$ 54,000$
Well 6 Easement 50,000$
Well 17 25,000$ 25,000$
424-00-534-810-65 Waterline replacement
424-00-534-810-65 NUGA Waterline Improvements 75,000$ 75,000$
Capital 3,119,857$ 7,004,000$ 454,000$
Total Water Services 1,637,647$ 1,582,360$ 1,620,321$ 4,939,250$ 9,920,005$ 3,105,302$
Excise Tax Billings - Sewer
424-00-535-100-53 Extnl Taxes & Oper Assess 158,763$ 183,785$ 144,870$ 126,233$ 167,640$ 170,322$
Sewer Collection
424-00-535-810-11 SWR COLLECTION - Reg Salaries 40,103$ 59,657$ 65,112$ 74,671$ 70,990$ 72,765$
424-00-535-810-12 Overtime 3,908$ 3,249$ 5,566$ 9,969$ 6,283$ 6,283$
Salaries 44,012$ 62,906$ 70,678$ 84,640$ 77,273$ 79,048$
424-00-535-810-21 Personnel Benefits 15,000$ 21,122$ 24,277$ 28,609$ 20,468$ 22,311$
City of Camas Budget 2015-2016
II-127
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
424-00-535-810-31 Office And Operating Supplies 2,949$ 1,769$ 3,156$ 33,155$ 4,237$ 4,305$
424-00-535-860-31 Operating Supplies -$ 256$ -$
424-00-535-810-35 Small Tools And Minor Equip 310$ -$ 201$ 16,354$ 16,615$
Supplies 3,259$ 2,025$ 3,357$ 33,155$ 20,591$ 20,920$
424-00-535-810-41 Professional Ser 2,118$ 20,301$ 39,845$ 87,436$ 20,320$ 20,645$
424-00-535-810-42 Communication -$ 257$ -$
424-00-535-810-43 Travel 34$ -$ -$
424-00-535-810-45 Intfund Oper. Rentals & Lease -$ 321$ 29,546$
424-00-535-810-48 Repairs & Maintenance 115,724$ 96,848$ 13,273$ 96,375$ 149,246$ 150,754$
424-00-535-860-48 Repairs & Maintenance 195$ -$ 94$
424-00-535-810-49 Miscellaneous 407$ 126$ 74$ 236$ 148$ 151$
424-00-535-860-49 Miscellaneous -$ 200$ 177$
Services 118,478$ 118,053$ 83,009$ 184,048$ 169,714$ 171,550$
424-00-535-810-51 Intgovt Profess Services -$ 1,882$
Total Sewer Collections 180,749$ 205,989$ 181,321$ 330,452$ 288,047$ 293,828$
Sewer Pressure Collection
424-00-535-811-11 SWR PRESSURE COLL - Reg Salar 121,206$ 111,929$ 124,905$ 131,505$ 133,480$ 136,817$
424-00-535-811-12 Overtime 2,408$ 1,151$ 5,045$ 2,499$ 892$ 892$
Salaries 123,614$ 113,080$ 129,950$ 134,003$ 134,372$ 137,709$
424-00-535-811-21 Personnel Benefits 56,396$ 59,835$ 67,528$ 67,920$ 72,900$ 79,461$
424-00-535-811-31 Office And Operating Supplies 19,614$ 27,586$ 36,687$ 45,391$ 27,192$ 27,627$
424-00-535-811-35 Small Tools And Minor Equip 195$ 766$ 749$ 7,300$ 7,416$
424-00-535-811-36 Chemicals 29,539$ 29,096$ 11,366$ 7,520$ 50,800$ 51,613$
Supplies 49,348$ 57,448$ 48,802$ 52,911$ 85,292$ 86,656$
424-00-535-811-41 Professional Ser 1,658$ 3,201$ 2,429$ 5,206$ 2,243$ 2,279$
424-00-535-811-42 Communication 13$ 263$ 363$ 352$ 276$ 280$
424-00-535-811-45 Intfund Oper. Rentals & Lease 10,455$ 9,957$ 4,732$ 10,860$ 10,688$ 10,859$
424-00-535-811-48 Intfund Repairs & Maint.71,492$ 46,248$ 58,094$ 81,111$ 193,947$ 119,490$
424-00-535-811-49 Miscellaneous 262$ 169$ 384$ 539$ 81$ 82$
Services 83,879$ 59,838$ 66,002$ 98,068$ 207,234$ 132,990$
Total Sewer Pressure Collection 313,237$ 290,202$ 312,282$ 352,902$ 499,798$ 436,816$
Sewer Pumping
424-00-535-830-11 SWR PUMPING - Reg Salaries 182,121$ 194,799$ 164,533$ 187,465$ 183,457$ 188,043$
424-00-535-830-12 Overtime 15,114$ 17,144$ 16,502$ 17,131$ 11,922$ 11,922$
Salaries 197,235$ 211,943$ 181,035$ 204,596$ 195,379$ 199,965$
424-00-535-830-21 Personnel Benefits 68,271$ 72,407$ 60,788$ 72,257$ 57,957$ 63,173$
424-00-535-830-31 Office And Operating Supplies 2,088$ 1,176$ 1,952$ 4,181$ 1,380$ 1,402$
424-00-535-830-32 Fuel Consumed 187$ 2,593$ 420$ 3,957$ 4,021$
424-00-535-830-35 Small Tools And Minor Equip 137$ 471$ 64$ 323$ 328$
Supplies 2,413$ 4,240$ 2,436$ 4,181$ 5,660$ 5,750$
City of Camas Budget 2015-2016
II-128
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
424-00-535-830-41 Professional Ser 15,434$ 17,274$ 16,360$ 38,790$ 13,693$ 13,912$
424-00-535-830-42 Communication 2,607$ 2,643$ 2,647$ 2,718$ 2,209$ 2,244$
424-00-535-830-45 Intfund Oper. Rentals & Lease 337$ 336$ 162$ -$ -$
424-00-535-830-47 Public Utility 82,697$ 66,175$ 82,309$ 58,526$ 219,269$ 220,138$
424-00-535-830-48 Repairs & Maintenance 23,824$ 29,096$ 33,091$ 85,093$ 11,979$ 12,171$
424-00-535-830-49 Miscellaneous 100$ 491$
Services 124,999$ 116,015$ 134,569$ 185,127$ 247,151$ 248,465$
Total Sewer Pumping 392,918$ 404,606$ 378,828$ 466,160$ 506,147$ 517,354$
Sewer Treatment
424-00-535-850-11 SWR TREATMENT - Reg Salaries 162,008$ 174,535$ 218,875$ 212,015$ 220,192$ 225,697$
424-00-535-850-12 Overtime 11,684$ 13,482$ 14,883$ 16,011$ 11,351$ 11,351$
Salaries 173,692$ 188,017$ 233,758$ 228,026$ 231,543$ 237,048$
424-00-535-850-21 Personnel Benefits 72,446$ 42,219$ 87,999$ 81,876$ 75,157$ 81,921$
424-00-535-850-31 Office And Operating Supplies 24,494$ 84,225$ 21,074$ 32,184$ 26,545$ 26,969$
424-00-535-850-32 Fuel Consumed 303$ 405$ 178$
424-00-535-850-35 Small Tools And Minor Equip 13,797$ 7,524$ 15,303$ 126$ 128$
424-00-535-850-36 Supplies - Chemicals 497,741$ 367,116$ 360,787$ 377,282$ 324,609$ 329,803$
Supplies 536,335$ 459,270$ 397,342$ 409,466$ 351,280$ 356,900$
424-00-535-850-41 Professional Ser 89,636$ 81,636$ 139,265$ 111,089$ 176,669$ 154,096$
424-00-535-850-42 Communication 1,219$ 2,015$ 2,413$ 3,303$ 2,945$ 2,992$
424-00-535-850-43 Travel -$ 585$ 323$
424-00-535-850-45 Intfund Oper. Rentals & Lease 31,476$ 33,369$ 32,687$ 79,204$ 78,890$ 80,153$
424-00-535-850-46 Insurance 66,356$ 59,036$ 119,786$ 126,180$ 128,199$ 130,250$
424-00-535-850-47 Public Utility 164,044$ 174,783$ 167,298$ 195,026$ 152,012$ 154,445$
424-00-535-850-48 Repairs & Maintenance 26,146$ 32,098$ 44,452$ 54,659$ 327,281$ 328,118$
424-00-535-850-49 Miscellaneous 31,542$ 36,099$ 29,358$ 34,431$ 16,251$ 16,511$
Services 410,419$ 419,621$ 535,582$ 603,891$ 882,248$ 866,564$
424-00-535-850-51 Intgovt Profess Services -$ 1,764$ 1,858$
Total Sewer Treatment 1,192,892$ 1,110,890$ 1,256,539$ 1,323,259$ 1,540,227$ 1,542,433$
Administration
424-00-538-100-11 ADMIN/GEN - Reg Salaries 225,751$ 177,315$ 177,460$ 208,588$ 290,789$ 298,309$
424-00-538-170-11 CUSTOMER SERVICE - Reg Salarie 6,242$ -$
424-00-594-340-11 Regular Salaries 1,048$ -$
424-00-594-350-11 Regular Salaries 4,119$ 15,196$
424-00-538-100-12 Overtime 1,654$ 681$ 712$ 2,763$ 857$ 857$
Salaries 238,814$ 193,192$ 178,172$ 211,351$ 291,646$ 299,166$
424-00-538-100-21 Personnel Benefits 88,077$ 66,427$ 69,501$ 82,684$ 112,012$ 120,805$
424-00-538-170-21 Personnel Benefits 940$ -$
424-00-594-340-21 Benefits 402$ -$
424-00-594-350-21 Benefits 1,354$ 7,677$
424-00-538-100-28 OPEB Expense 18,315$ (7,503)$ 5,663$
Benefits 109,088$ 66,601$ 69,501$ 88,346$ 112,012$ 120,805$
City of Camas Budget 2015-2016
II-129
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
424-00-538-100-31 Office And Operating Supplies 521$ 604$ 147$ 490$ 41$ 44$
424-00-538-170-31 Office And Operating Supplies 196$ 1,016$ -$
424-00-538-100-35 Small Tools And Minor Equip -$ 541$ -$ 1,866$
Supplies 717$ 2,161$ 147$ 2,356$ 41$ 44$
424-00-538-100-41 Interfund Profess. Serv.495,291$ 490,749$ 558,682$ 493,872$ 493,227$ 501,119$
424-00-538-170-41 Interfund Profess. Serv.19,055$ 28,147$ 95,285$ 43,612$ 44,273$ 44,982$
424-00-594-350-41 Professional Services 7,350$ -$ -$ 27,500$ 2,500$
424-00-538-100-42 Communication 18,290$ 16,955$ 17,323$ 18,562$ 16,275$ 16,535$
424-00-538-170-42 Communication 550$ 742$ 784$ 839$ 2,045$ 2,078$
424-00-538-100-43 Travel 135$ 20$ 366$ 1,287$ 20$ 21$
424-00-538-100-45 Intfund Oper. Rentals & Lease 83,327$ 73,264$ 70,546$ 84,907$ 21,377$ 21,719$
424-00-594-350-45 Interfund Oper Rentals 47$ -$ -$
424-00-538-100-48 Repairs & Maintenance 138$ -$ -$
424-00-538-100-49 Miscellaneous 19,801$ 13,403$ 59,770$ 64,524$ 29,184$ 29,651$
424-00-538-170-49 Miscellaneous 15,228$ 15,702$ 22,424$ 7,388$ 7,506$
Services 659,211$ 638,983$ 825,180$ 707,604$ 641,289$ 626,110$
424-00-538-100-51 Intgov Profess Services 1,585$ 1,020$ -$ -$ -$ -$
424-00-597-300-00 Transfer to GMA 97,000$ 218,000$
Total Administration 1,009,414$ 901,956$ 1,073,000$ 1,009,657$ 1,141,988$ 1,264,125$
Debt Debt
424-00-591-380-71 Go Bonds Principal 575,000$ 600,000$ 625,000$ 655,000$ 685,000$ 715,000$
424-00-591-380-78 Principal - Loans 1,346,519$ 1,312,592$ 1,477,920$ 1,645,023$ 1,850,738$ 1,872,211$
424-00-592-350-83 Utility Interest Expense 634,029$ 668,402$ 998,382$ 420,724$ 578,183$ 490,042$
424-00-592-389-82 Interest on Interfund Debt 9,342$ -$
Debt 2,564,891$ 2,580,994$ 3,101,302$ 2,720,747$ 3,113,921$ 3,077,253$
Capital Capital
424-00-594-340-61 Land 13,063$ -$
424-00-594-340-63 Other Improvements -$ -$
424-00-594-340-64 Machinery And Equipment 871$ 56,937$ 150,000$
424-00-594-340-65 Construction Projects 161,860$ 115,186$ 1,727,691$ 137,775$ 3,600,000$
424-00-594-350-64 Machinery And Equipment -$ -$ 49,187$ 945,658$ 675,000$
424-00-594-350-65 Construction Projects 329,894$ 46,144$ 208,405$
Capital 505,688$ 218,266$ 1,985,283$ 1,083,434$ 4,425,000$ -$
Total Water-Sewer Fund 8,116,755$ 7,651,021$ 10,250,368$ 12,576,002$ 21,814,401$ 10,622,448$
Excess (Deficiency) of Revenues
and Expenditures 1,617,564$ 2,233,287$ 2,605,580$ 1,127,058$ (1,570,361)$ (605,678)$
Estimated Fund Balance at Beginning of Year 1,794,432$ 176,868$ 2,410,155$ 5,609,054$ 3,876,529$ 2,306,168$
Fund Balance Estimated at End of Year 176,868$ 2,410,155$ 5,015,735$ 6,736,112$ 2,306,168$ 1,700,490$
City of Camas Budget 2015-2016
II-130
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Debt Debt
424-00-591-380-71 Go Bonds Principal 575,000 600,000 625,000 655,000 685,000 715,000
424-00-591-380-78 Principal - Loans 1,346,519 1,312,592 1,477,920 1,645,023 1,850,738 1,872,211
424-00-592-350-83 Utility Interest Expense 634,029 668,402 998,382 420,724 578,183 490,042
424-00-592-389-82 Interest on Interfund Debt 9,342 0
Debt 2,564,891 2,580,994 3,101,302 2,720,747 3,113,921 3,077,253
Capital Capital
424-00-594-340-61 Land 13,063 0
424-00-594-340-63 Other Improvements 0 0
424-00-594-340-64 Machinery And Equipment 871 56,937 150,000
424-00-594-340-65 Construction Projects 161,860 115,186 1,727,691 137,775 3,600,000
424-00-594-350-64 Machinery And Equipment 0 0 49,187 925,821 675,000
424-00-594-350-65 Construction Projects 329,894 46,144 208,405
Capital 505,688 218,266 1,985,283 1,063,596 4,425,000 0
Total Water-Sewer Fund 8,116,755 7,651,021 10,250,368 12,522,870 21,814,401 10,622,448
Excess (Deficiency) of Revenues
and Expenditures 1,617,564 2,233,287 2,605,580 (186,145) (1,570,361) (605,678)
Estimated Fund Balance at Beginning of Year 1,794,432 176,868 2,410,155 5,015,735 3,876,529 2,306,168
Fund Balance Estimated at End of Year 176,868 2,410,155 5,015,735 4,829,590 2,306,168 1,700,490
City of Camas Budget 2015-2016
II-131
432 Water-Sewer Capital Reserve Fund 2015-2015 Final Revenue Budget
2011 2012 2013 2014 2015 2016
Actual Actual Actual Actual Budget Budget
Water SDC Fees 398,047$ 206,021$ 389,416$ 710,256$ 784,756 813,792
Sewer SDC Fees 267,717$ 145,488$ 227,910$ 479,241$ 610,465 633,053
Charges for Services 665,764$ 351,509$ 617,326$ 1,189,497$ 1,395,221$ 1,446,844$
432.00.361.110.00 Investment Interest 662$ 1,722$ 592$ 16,970$ 12,480 12,854
Total W/S Cap Res Revenues 666,426$ 353,231$ 617,918$ 1,206,466$ 1,407,701$ 1,459,698$
Water-Sewer Capital Reserve 2015-2016 Final Budget
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
432.00.597.100.25 Transfers Out-WWTP 983$ -$ 827,636$ -$ -$ -$
432-00-597-100-24 Transfers Out- W/S 291,159$ -$ -$
Transfers 983$ -$ 827,636$ 291,159$ -$ -$
Total Water-Capital Res Fund 983$ -$ 827,636$ 291,159$ -$ -$
Excess (Deficiency) of Revenues
and Expenditures 665,443$ 353,231$ (209,718)$ 915,307$ 1,407,701$ 1,459,698$
Estimated Fund Balance at Beginning of Year 40,217$ 705,660$ 1,058,891$ 849,173$ 2,265,886$ 3,673,587$
Fund Balance Estimated at End of Year 705,660$ 1,058,891$ 849,173$ 1,764,479$ 3,673,587$ 5,133,285$
435 Water-Sewer Bond Reserve Fund 2015-2020 Revenue Budget Forecast
2011 2012 2013 2014 2015 2016
Actual Actual Actual Actual Budget Budget
435.00.361.110.00 Investment Interest 11,176$ (1,923)$ 1,366$ 1,358$ 1,000$ 1,000$
435.00.397.000.00 Transfer In 75,027$
Total W/S Bond Res Revenues 11,176$ (1,923)$ 76,393$ 1,358$ 1,000$ 1,000$
City of Camas Budget 2015-2016
II-132
Water-Sewer Bond Reserve 2015-2016 Final Budget
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
435.00.597.000.00 Transfers Out -$ -$ -$ -$ -$ -$
Transfers -$ -$ -$ -$ -$ -$
Total Water-Capital Res Fund -$ -$ -$ -$ -$ -$
Excess (Deficiency) of Revenues
and Expenditures 11,176$ (1,923)$ 76,393$ 1,358$ 1,000$ 1,000$
Estimated Fund Balance at Beginning of Year 827,219$ 838,395$ 836,472$ 912,865$ 904,846$ 905,846$
Fund Balance Estimated at End of Year 838,395$ 836,472$ 912,865$ 914,224$ 905,846$ 906,846$
City of Camas Budget 2015-2016
II-133
City of
Camas
Budget
2015-
2016
The City currently has one internal service fund for Equipment Rentals and
one pension fund for Firemen’s Pension.
The Equipment Rental Fund maintains and replaces all mobile equipment
for the City other than fire apparatus and emergency rescue ambulance
equipment. The rental fund owns, operates, and maintains city repair and
storage shops. Expenditures of the fund are reimbursed by renting the
equipment owned by the 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.
Internal
Service Fund
And
Pension Fund
City of Camas Budget 2015-2016
II-134
Equipment Rental Fund
I. Budget Overview
2013/2014 Actual
2015/2016 Budget
Change in Budgets
2013 FTEs
2014 FTEs
2015 FTEs
2016 FTEs
$2,497,161
$ 3,067,734
23%
4.1
4.1
4.1
4.1
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. 2014 Key Accomplishments
The City accomplished the following goals in 2014:
Replaced a number of vehicles and pieces of equipment to maintain a safe and efficient fleet
Worked toward a development of a standard operation policy
IV. Level of Service and Budget Impact
Budgeted resources are currently adequate to maintain the current level of service. The 2015-2016 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
Implement asset management program and system tracking
Select new sanitation fleet direction
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
Reduction of reliance on reserve fleet
VII. Performance Measurements
Not available
City of Camas Budget 2015-2016
II-135
VIII. Organizational Chart
IX. Department Operating Budget
Public Works
Director
Public Works
Operations
Manager
Senior Adm.
Support
Assistant
Utility Manager Chief Mechanic
Mechanics
2 FTE
Sanitary
523 Equipment Reserve Fund 2015-2016 Revenue Budget
2011 2012 2013 2014 2015 2016
Actual Actual Actual Actual Budget Budget
523-00-339-280-10 ARRA Dept of Energy Grant -$ 39,964$
523-00-348-100-00 Intfund Equip/Veh Rentals 1,025,879$ 1,029,713$ 1,026,633$ 1,548,462 1,524,058$ 1,626,170$
523-00-348-300-00 Veh/Equip Repair Chgs 530$ -$ 2,757$ -$ -$
523-00-348-400-00 Int'Fund Space & Faciil. Renta 225,531$ 221,585$ 210,918$ 231,848 247,382$ 263,957$
Charges for Services 1,251,941$ 1,251,298$ 1,240,308$ 1,780,310 1,771,440 1,890,127
523-00-361-110-00 Investment Interest 2,036$ 2,037$ 1,069$ 10,844 10,664$ 11,378$
523-00-369-100-00 Sale Of Junk Or Salvage -$ -$ 341$ 200
523-00-369-900-00 Miscellaneous 1,300$ 12,553$ 2,038$ 1,014 1,443$ 1,539$
Miscellaneous 3,336$ 14,591$ 3,448$ 12,058 12,106 12,917
523-00-372-000-00 Insurance Recoveries -$ 4,998$ 275$ 14,875
523-00-395-100-00 Proceeds From Sales Of Fixed A 51,854$ 37,000$ 23,000$ 15,371
523-00-395-400-00 Gain/Loss Sale Of Assets (35,300)$ (51,651)$
Total Equipment Rental Revenue 1,271,831$ 1,296,199$ 1,267,031$ 1,822,615 1,783,546 1,903,044
City of Camas Budget 2015-2016
II-136
523 Equipment Rental Fund 2015-2016 Budget
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
MTC of Equipment
523-00-548-650-11 MTC OF EQUIP - Reg Salaries 173,452$ 172,579$ 176,555$ 188,783$ 184,977$ 189,601$
523-00-548-650-12 Overtime -$ -$ 18$
Salaries 173,452$ 172,579$ 176,573$ 188,783$ 184,977$ 189,601$
523-00-548-650-21 Personnel Benefits 63,261$ 80,899$ 62,205$ 62,361$ 63,155$ 68,839$
523-00-548-650-31 Office And Operating Supplies 68,869$ 82,115$ 70,396$ 76,895$ 74,550$ 75,743$
523-00-548-650-32 Fuel Consumed 32$ 79$ 24$
523-00-548-650-35 Small Tools And Minor Equip 342$ 559$ 90$
Supplies 69,243$ 82,753$ 70,510$ 76,895$ 74,550$ 75,743$
523-00-548-650-41 Interfund Profess. Serv.1,766$ 1,378$ 1,125$ 2,445$ 1,640$ 1,666$
523-00-548-650-45 Operating Rentals And Leases 15$ 296$ -$
523-00-548-650-48 Repairs & Maintenance 14,392$ 26,239$ 54,015$ 60,401$ 51,436$ 52,259$
523-00-548-650-49 Miscellaneous 1,899$ 586$ 644$
Services 18,072$ 28,499$ 55,784$ 62,846$ 53,076$ 53,925$
Total MTC of Equipment 324,029$ 364,730$ 365,072$ 390,884$ 375,758$ 388,108$
Building
523-00-548-680-11 BUILDING - Reg Salaries 2,202$ 2,978$ 1,711$
523-00-548-680-12 Overtime -$ 150$
Salaries 2,202$ 3,128$ 1,711$ -$ -$ -$
523-00-548-680-21 Personnel Benefits 868$ 1,198$ 758$
523-00-548-680-31 Office And Operating Supplies 10,634$ 9,671$ 15,227$ 21,571$ 20,222$ 20,546$
523-00-548-680-32 Fuel Consumed 8,038$ 26$
523-00-548-680-35 Small Tools And Minor Equip 80$ 147$
Supplies 18,753$ 9,844$ 15,227$ 21,571$ 20,222$ 20,546$
523-00-548-680-41 Interfund Profess. Serv.34,170$ 26,105$ 13,571$ 14,587$ 11,050$ 11,227$
523-00-548-680-42 Communication 3,751$ 3,738$ 3,885$ 4,007$ 3,610$ 3,668$
523-00-548-680-45 Operating Rentals And Leases 5,707$ 6,505$ 7,335$ 2,467$ 2,498$ 2,538$
523-00-548-680-46 Insurance 9,383$ 9,380$ 5,914$ 6,162$ 6,260$ 6,360$
523-00-548-680-47 Public Utility 25,974$ 25,448$ 23,714$ 25,367$ 22,156$ 22,510$
523-00-548-680-48 Repairs & Maintenance 5,159$ 6,896$ 5,345$ 12,261$ 9,310$ 9,459$
523-00-548-680-49 Miscellaneous 181$ 224$ 510$ 358$
Services 84,325$ 78,295$ 60,274$ 65,209$ 54,884$ 55,762$
Total Building 106,148$ 92,465$ 77,970$ 86,780$ 75,106$ 76,308$
City of Camas Budget 2015-2016
II-137
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Gas
523-00-548-681-31 GAS - Office/Operating Supplie 1,004$ 3,523$ 1,835$ 16,599$ 21,985$ 22,337$
523-00-548-681-32 Fuel Consumed 149,314$ 157,344$ 159,416$ 146,091$ 131,229$ 134,345$
Total Gas 150,318$ 160,867$ 161,251$ 162,690$ 153,215$ 156,682$
Diesel
523-00-548-682-31 DIESEL - Office/Operating Supp -$ -$ 495$ 9,358$ 9,508$
523-00-548-682-32 Fuel Consumed 96,698$ 101,042$ 89,702$ 81,094$ 65,989$ 67,045$
Total Diesel 96,698$ 101,042$ 90,197$ 81,094$ 75,348$ 76,553$
Lube
523-00-548-683-31 LUBE OIL - Office/Operating Su 8,283$ 6,050$ 5,504$ 6,543$ 2,409$ 2,447$
523-00-548-683-41 Professional Services 233$ 371$
Total Lube 8,516$ 6,421$ 5,504$ 6,543$ 2,409$ 2,447$
Tires
523-00-548-684-31 TIRES - Office/Operating Suppl 21,544$ 19,986$ 33,619$ 26,554$ 20,842$ 21,176$
523-00-548-684-48 Repair and Maintenance 1,328$ 4,826$ 6,297$ 4,660$ 6,312$ 6,413$
523-00-548-684-49 Miscellaneous 354$ 327$ 674$ 1,825$ 480$ 487$
Services 1,682$ 5,153$ 6,971$ 6,485$ 6,792$ 6,901$
Total Tires 23,226$ 25,139$ 40,590$ 33,039$ 27,634$ 28,076$
523-00-548-685-31 BATTERY - Office/Operating Sup 2,387$ 2,045$ 1,496$ 1,443$ 1,115$ 1,132$
523-00-548-686-46 Insurance 12,052$ 12,149$ 8,394$ 8,561$ 8,698$ 8,837$
Administration
523-00-548-690-11 ADMIN/GEN - Reg Salaries 65,493$ 69,078$ 71,695$ 81,665$ 97,116$ 99,544$
523-00-548-689-11 SHOP - Regular Salaries 12,325$ 12,758$ 15,002$ 14,944$ 22,160$ 22,714$
523-00-548-690-12 Overtime 36$ 142$ 180$ 236$ 172$ 172$
Salaries 77,854$ 81,978$ 86,877$ 96,845$ 119,448$ 122,430$
523-00-548-690-21 Personnel Benefits 39,165$ 35,601$ 37,505$ 38,131$ 40,078$ 43,685$
523-00-548-689-21 Personnel Benefits 4,501$ 4,852$ 5,498$ 5,349$ 5,265$ 5,739$
523-00-548-690-28 OPEB Expense (2,035)$ 2,027$ 809$
Benefits 41,631$ 42,480$ 43,003$ 44,289$ 45,343$ 49,424$
523-00-548-690-31 Office And Operating Supplies -$ 211$ -$ -$ -$
523-00-548-689-31 SHOP - Office & Operating Supp 763$ 2,760$ 6,543$ 6,976$ 6,401$ 6,503$
523-00-548-689-35 Small Tools And Minor Equip 114$ 97$ 1,173$ 1,424$ 2,032$ 2,065$
Supplies 877$ 3,068$ 7,716$ 8,400$ 8,433$ 8,568$
523-00-548-690-41 Interfund Professional Service 8,209$ 9,062$ 49,324$ 57,792$ 30,794$ 31,287$
523-00-548-689-41 Professional Ser -$ 1,574$ -$
523-00-548-690-42 Communication 1,377$ 1,384$ 1,457$ 1,654$ 1,620$ 1,645$
523-00-548-690-43 Travel -$ 9$ 15$ 15$ 1,016$ 1,032$
523-00-548-689-48 Repairs & Maintenance -$ -$ 217$ 1,218$ 2,032$ 2,065$
523-00-548-690-49 Miscellaneous 816$ 834$ 732$ 2,125$ 1,984$ 2,016$
523-00-548-689-49 Miscellaneous 1,931$ 1,889$ 1,349$ 604$ 613$
Services 12,334$ 14,751$ 53,094$ 62,803$ 38,049$ 38,658$
Total Administration 132,696$ 142,277$ 190,690$ 212,338$ 211,273$ 219,079$
City of Camas Budget 2015-2016
II-138
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
Debt
523-00-591-480-78 Principal Payments 59,470$ -$
523-00-592-480-83 Interest Payments 1,553$ -$
Debt 61,024$ -$ -$ -$ -$ -$
Capital
523-00-594-480-62 Buildings & Structures -$ 9,994$ 25,656$
523-00-594-480-63 Other Improvements -$ 40,440$
523-00-594-480-64 Machinery And Equipment 295,801$ 485,027$ 190,085$ 356,882$ 893,100$ 286,853$
Capital 295,801$ 535,461$ 190,085$ 382,538$ 893,100$ 286,853$
Total Equipment Rental Exp.1,212,894$ 1,442,595$ 1,131,249$ 1,365,912$ 1,823,655$ 1,244,078$
Excess (Deficiency) of Revenues
and Expenditures 58,937$ (146,396)$ 135,782$ 331,227$ (40,109)$ 658,966$
Estimated Fund Balance at Beginning of Year 1,248,788$ 1,189,852$ 1,043,455$ 1,179,237$ 1,702,166$ 1,662,057$
Fund Balance Estimated at End of Year 1,189,852$ 1,043,455$ 1,179,237$ 1,510,464$ 1,662,057$ 2,321,023$
City of Camas Budget 2015-2016
II-139
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 Fund 2015-2016 Final Revenue Budget
2011 2012 2013 2014 2015 2016
Actual Actual Actual Actual Budget Budget
611.00.361.110.00 Investment Interest 23,022$ 17,215$ 4,184$ 19,941$ 17,184$ 18,335$
611.00.369.700.00 Employer Contributions 34,521$ 32,866$ 38,286$ 40,245$ 41,453$
Total Firemen's Pension Revenues 57,543$ 50,082$ 42,470$ 19,941$ 57,429$ 59,788$
611 Firemen's Pension 2014 Expenditure Budget
2011 2012 2013 2014 2015 2016
Account Description Actual Actual Actual Actual Budget Budget
611.00.522.200.29 Pension and Disability 17,361$ 15,380$ 11,535$ 14,692$ 15,522$ 16,919$
Benefits 17,361$ 15,380$ 11,535$ 14,692$ 15,522$ 16,919$
Total Firemen's Pension Fund 17,361$ 15,380$ 11,535$ 14,692$ 15,522$ 16,919$
Excess (Deficiency) of Revenues
and Expenditures 40,182$ 34,702$ 30,935$ 3,766$ 41,907$ 42,869$
Estimated Fund Balance at Beginning of Year 2,430,811$ 2,470,993$ 2,505,695$ 2,536,630$ 2,578,901$ 2,620,808$
Fund Balance Estimated at End of Year 2,470,993$ 2,505,695$ 2,536,630$ 2,540,396$ 2,620,808$ 2,663,677$
City of Camas Budget 2015-2016
II-140
City of
Camas
Budget
2015-
2016
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 2015-2016 Budget has a
number of statistical tables as well as the Budget Ordinances, Glossary of
Budget Terms, and the City’s Financial Policies. This background information
provides the context in which the 2015-2016 Budget was derived.
III. Supplemental
Information
City of Camas Budget 2015-2016
III-1
Section 1 – Form of Government
Form of Government and Organization
The City of Camas was incorporated on June 2, 1906 and operates under the laws of the State
of Washington applicable to a Non-Charter Code City with a Mayor-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
meetings are open to the public as provided by law and agenda items 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 Term Expires
Scott Higgins, Mayor December 31, 2015
Tim Hazen, Council Member Ward 1 December 31, 2015
Melissa Smith, Council Member Ward 1 December 31, 2017
Linda Dietzman, 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 Swinhart, Fire Chief
David Zavortink, Library Director
City of Camas Budget 2015-2016
III-2
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 while promoting economic growth. We encourage
citizens to participate in government and community, assisting the City in its efforts to provide quality
services consistent with their desires and needs.
Boards, Commissions and Committees
Board of Adjustment
Civil Service Board
Design Review Committee
Finance Committee
Library Trustee Board
Lodging Tax Advisory Committee
Park and Recreation Board
Parking Advisory Commission
Planning Commission
Salary Commission
City of Camas Budget 2015-2016
III-3
City of Camas Organization Chart
Citizens
Mayor
City Administrator
Community
Development
Planning
Protective
Inspections
(Building)
Plan Reviews
Engineering
Building
Permitting
Finance
Accounts
Receivable
Payroll
Purchasing and
Accounts
Payable
Treasury and
Debt
Finance and
Accounting
Budget
Customer
Service
Fire
Ambulance and
Emergency Aid
Suppression
Inspections
Prevention
Parks And
Recreation
General Parks
Swimming Pool
Facility Rentals
Recreation
Police
Code
Enforcement
Records
Patrol
Investigation
Court
Crime
Prevention
Traffic
Library
Cataloging
Circulation
Desk
Research
Public Works
Cemetery
Sanitation
Central Services
Equipment
Rental
Stormwater
Streets
Sewer
Water
Administrative
Services
Human
Resources
Risk
Management
Information
Systems
City Clerk and
Public Records
City Attorney
Council
City of Camas Budget 2015-2016
III-4
City of Camas Employee Positions
Position Department
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Budget
2016
Budget
%
Change
Executive 2.0 2.0 2.0 2.4 2.4 2.4 0%
City Administrator Executive 1.0 1.0 1.0 1.0 1.0 1.0
Administrative Support Assistant II Exec./Adm. Srv./Legislative 1.0 1.0 1.0 0.7 0.7 0.7
Administrative Assistant Exec./Adm. Srv./Legislative 0.7 0.7 0.7
Judicial 1.0 1.0 1.0 0%
Lead Court Clerk Court 1.0 1.0 1.0
Administrative Services*5.0 4.0 4.0 5.6 6.6 6.6 18%
Administrative Services Director* Adm Srv./HR 1.0 1.0 1.0 1.0 1.0 1.0
Excutive Assistant Administrative Services 1.0 1.0 1.0
Administrative Support Assistant II 0.3 0.3 0.3
Adminitrative Assistant 0.3 0.3 0.3
Information Services Division Manager Information Services Div.1.0 1.0 1.0 1.0 1.0 1.0
Network Analyst/Programmer Information Services Div.1.0 1.0
Information Systems Analyst Information Services Div.1.0 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 1.0
GIS Coordinator Information Services Div.1.0 0.0 0.0 0.0 0.0 0.0
Finance 7.8 7.8 7.8 9.0 9.0 9.0 0%
Finance Director Finance 1.0 1.0 1.0 1.0 1.0 1.0
Accounting Manager Finance 1.0 1.0 1.0 1.0 1.0 1.0
Accountant Finance 1.0 1.0 1.0
Accounting Assistant Finance 1.0 1.0 1.0 1.0 1.0 1.0
Financial Assistants II Finance 4.8 4.8 4.8 5.0 5.0 5.0
Police 31.4 31.5 31.5 31.5 32.5 32.5 3%
Police Chief Police 1.0 1.0 1.0 1.0 1.0 1.0
Police Captain Police 1.0 1.0 1.0 1.0 1.0 1.0
Patrol Sergeant Police 4.0 4.0 4.0 4.0 4.0 4.0
Detective Sergeant Police 1.0 1.0 1.0 1.0 1.0 1.0
Administrative Sergeant Police 1.0 1.0 1.0 1.0 1.0 1.0
Patrol Officers Police 14.0 14.0 15.0 15.0 16.0 16.0
Detectives Police 2.0 2.0 2.0 2.0 2.0 2.0
School Resource Officer Police 1.0 1.0 1.0 1.0 1.0 1.0
Code Enforcement Officer Police 1.0 1.0 1.0 1.0 1.0 1.0
Court Security Officer Police 0.5 0.6 0.6 0.6 0.6 0.6
Offender Work Crew Leader Police 1.2 1.2 1.2 1.2 1.2 1.2
Social Services Specialist Police 1.0 1.0
Lead Police Records Clerk Police 1.0 1.0 1.0 1.0 1.0 1.0
Police Records Clerk Dispatcher II Police 1.7 1.7 1.7 1.7 1.7 1.7
Consolidated Fire/EMS 41.0 41.0 44.0 53.0 54.0 54.0 2%
Fire Chief Fire/EMS 1.0 1.0 1.0 1.0 1.0 1.0
Sr. Adm. Support Assistant Fire/EMS 1.0 1.0 1.0 1.0 2.0 2.0
Division Chief Fire/EMS 1.0 1.0 1.0 2.0 2.0 2.0
Battalion Chief Fire/EMS 3.0 3.0 3.0 3.0 3.0 3.0
Fire Captain Fire 7.0 7.0 7.0 11.0 11.0 11.0
Firefighter/Paramedics Fire/EMS 18.0 18.0 20.0 19.0 19.0 19.0
Firefighter Fire 9.0 9.0 10.0 15.0 15.0 15.0
Deputy Fire Marshal Fire 1.0 1.0 1.0 1.0 1.0 1.0
Library 15.1 14.4 14.8 14.3 14.3 14.3 0%
Library Director Library 1.0 1.0 1.0 1.0 1.0 1.0
Assistant Library Director Library 1.0 1.0 1.0 1.0 1.0 1.0
Library Circulation Services Specialist Library 1.0 1.0 1.0 1.0
Senior Library Associate Library 0.8 0.8
Library Associate Library 4.0 3.0 6.0 6.0 6.0 6.0
Admistrative Support Assistant II Library 0.8 0.8 1.0 1.0 1.0 1.0
Library Assistant Library 3.0 3.0
Youth Services Librarian Library 1.0 1.0 1.0 1.0 1.0 1.0
Library Pages Library 3.5 3.5 3.5 3.0 3.0 3.0
Library Substitutes Library 0.3 0.3 0.3 0.3 0.3
City of Camas Budget 2015-2016
III-5
City of Camas Employee Positions
Position Department
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Budget
2016
Budget
%
Change
Community Development 19.8 19.8 18.8 18.8 19.8 19.8 5%
Community Development Director Adm/Eng./Plan./Bldg.1.0 1.0 1.0 1.0 1.0 1.0
Administrative Assistant Comm. Develop. Adm.1.0 1.0 1.0
Senior Administrative Support Assistant Comm. Develop. Adm.1.0 1.0 1.0 1.0 1.0 1.0
Administrative Support Assistant II Comm. Develop. Adm.2.0 2.0 1.0 1.0 1.0 1.0
Engineering Manager Engineering 1.0 1.0 1.0 1.0 1.0 1.0
Project Manager Engineering 1.0 1.0 2.0 2.0 2.0 2.0
Engineer III Engineering 2.0 2.0 1.0 1.0 1.0 1.0
Engineer I Engineering 1.0 1.0 1.0 1.0 1.0 1.0
Senior Engineering Technician Engineering 1.0 1.0 1.0 1.0 1.0 1.0
Engineering Technician Engineering 2.0 2.0 2.0 2.0 2.0 2.0
Planning Manager Planning 1.0 1.0 1.0
Senior Planner Planning 1.0 1.0 1.0 1.0
Planner II Planning 1.0 1.0
Planner I Planning 0.8 0.8 0.8 0.8 0.8 0.8
Permit Technician Planning 1.0 1.0 1.0 1.0 1.0 1.0
Building Official Building 1.0 1.0 1.0 1.0
Building Division Manager/Bldg. Official Building 1.0 1.0
Plans Examiner Building 1.0 1.0 1.0 1.0 1.0 1.0
Building Inspector I Building 1.0 1.0 1.0 1.0 2.0 2.0
Senior Permit Technician Building 1.0 1.0 1.0 1.0 1.0 1.0
Public Works 45.1 45.6 45.6 47.1 48.1 48.1 2%
Public Works Director Public Works 1.0 1.0 1.0 1.0 1.0 1.0
Facilities Operations Specialist Central Srv/Streets 1.0 1.0 1.0 1.0 1.0 1.0
Public Works Operations Supervisor Streets/Cem/Storm/ER&R/Parks 1.0 1.0 1.0 1.0 1.0 1.0
Lead Maintenance Worker Streets 1.0 1.0 1.0 1.0 1.0 1.0
Lead Utility Maintenance Worker Water/Sewer 1.0 1.0 1.0 1.0 1.0 1.0
Chief Grounds Worker Parks Maintenance 1.0 1.0 1.0 1.0 1.0 1.0
Senior Maintenance Worker Streets/Cem/Storm 3.5 4.0 4.0 4.0 4.0 4.0
Grounds Worker II Parks Maintenance 3.0 3.0 3.0 3.0 3.0 3.0
Maintenance Worker II Streets/Storm/Parks 1.0 1.0 1.0 2.0 2.0 2.0
Maintenance Worker I Streets/Storm/Parks 3.0 3.0 3.0 2.0 2.0 2.0
Chief Sanitation Worker Sanitary 1.0 1.0 1.0 1.0 1.0 1.0
Sanitation Worker Sanitary 3.0 3.0 3.0 3.0 3.0 3.0
Utilities Manager Water/Sewer 1.0 1.0 1.0
Operations Supervisor Water/Sewer 2.0 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 1.0
Sewer Maintenance Worker Water/Sewer 1.0 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 2.0
Waste Water Treatment Plant Operator Water/Sewer 5.0 5.0 5.0 5.0 5.0 5.0
Engineer II Water/Sewer 1.0 1.0 1.0 1.0 1.0
Engineer I Sewer 1.0
Utility Maintenance Worker II Water/Sewer 1.0 3.0 3.0 4.0 4.0 4.0
Utility Maintenance Worker I Water/Sewer 4.0 2.0 2.0 1.0 1.0 1.0
Chief Mechanic Equipment Rental 1.0 1.0 1.0 1.0 1.0 1.0
Mechanic Equipment Rental 2.0 2.0 2.0 2.0 2.0 2.0
Senior Administrative Support Assistant Public Works 1.0 1.0 1.0 1.0 2.0 2.0
Custodial Aide Equipment Rental 0.5 0.5 0.5
Seasonal Help Public Works 3.6 3.6 3.6 3.6 3.6 3.6
Parks and Recreation 8.1 8.2 7.5 7.1 7.1 7.1 0%
Parks and Recreation Manager Parks and Recreation 1.0 1.0 1.0 1.0 1.0 1.0
Recreation Coordinator Parks and Recreation 2.4 2.4 2.1 1.8 1.8 1.8
Recreation Aides Parks and Recreation 1.2 1.2 0.5 0.5 0.5 0.5
Administrative Support Assistant II Parks and Recreation 1.0 1.0 1.0 1.0 1.0 1.0
Seasonal Help Parks and Recreation 2.6 2.6 2.8 2.8 2.8 2.8
Total Employees 175.3 174.2 175.9 189.8 194.8 194.8 3%
Note: * Administrative Services Department is new in 2014, Human Resources and Information Services were separate departments
City of Camas Budget 2015-2016
III-6
Section 2 – Geography
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, I-5 and I-205. Camas residents can
drive to ocean beaches in 1 ½ to 2 hours and to boating, sailing, fishing, hiking, hunting, golfing,
swimming and windsurfing in 30 minutes to 1 hour, and skiing in 1 ½ 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 including 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 82° and winters average 34°with an altitude of about 376
feet above sea level.
City of Camas Budget 2015-2016
III-7
City of Camas Budget 2015-2016
III-8
Section 3 – Community Profile
Population 2013 20,907 U.S. Census Estimates
Area in Square Miles 13.5 miles
Parks & Community Centers Number of Parks 14
Acreage of Parks, Open Space 1,650
Recreation & Community Centers 2
Baseball/softball diamond fields 7
Soccer/multi-sport fields 9
Trails 24 miles
Outdoor Swimming Pool 1
Skate Park 1
Boat Launches 3
Land Use %
Residential 55%
Commercial 8%
Industrial 29%
Airpark 0%
Parks and Open Space 8%
Housing Data Total Housing Unit (2013 est.) 7,400
Median Home Price (2014) $348,700
Median Household Income(2014) $89,587
Median Monthly Rental (2014) $1,876
Assessed Valuation(2015) $3,057,792,812
Police Services
Sworn personnel 27
Non-sworn personnel 7
Patrol units 8
Number of service calls 2013 10,220
Fire Services and EMS Stations 3
Uniformed personnel 52
Volunteer personnel 22
Number of emergency responses 2014 3,826
Schools
Elementary 6
Middle 2
High 2
New Construction Activity
Total Value (2014) $81,104,031
City Streets Number of street lights 3,122
Miles of streets 262
Single
19%
Widowed
4%
Divorced
10%
Married
67%
Homes with
children
Homes without
children
City of Camas Budget 2015-2016
III-9
Section 4 – Demographics and Economics
Census Demographics
Gender Male 10,224 49.9%
Female 10,266 50.1%
Age Under 10 Years 3,145 16.2%
10-19 Years 3,319 17.1%
20-39 Years 4,247 21.9%
40-59 Years 5,987 31.0%
60-79 Years 2,288 11.8%
Over 80 Years 369 1.9%
Median Age 36.9
Race
White 87.4%
Asian & Pacific Isl. 6.2%
Hispanic 4.1%
African American 1.7%
American Indian 0.6%
Income
Per Capita $37,200
Median Household $89,587
$0-$15,000 3.5%
$15,000-$20,000 3.9%
$20,000-$30,000 4.6%
$30,000-$40,000 5.9%
$40,000-$50,000 9.4%
$50,000-$75,000 20.1%
$75,000-$100,000 13.9%
$100,000-$150,000 19.0%
$150,000-$200,000 9.5%
$200,000 > 10.2%
Economic Data
Business in Camas Total Number 1,712
Total Employed 6,094
Total Number of Businesses by Category
Retail Trade 906
Manufacturing 1,963
Services 2,316
Finance, insurance, real estate 168
All other 741
Major Employers
Wafertech 1,000
Fisher Investments 940
Camas School District 810
Georgia Pacific 500
Linear Technology 280
Employment Total Labor Force 14,306
Total Employed 8,633
Total Unemployed 801
Unemployment Rate 6.3%
Top 5 Principal Tax Payers
2014-2015
% of Total
Tax Payer Assessed Value
Fort James Camas LLC 4.9%
Wafertech LLC 3.6%
BodyCote IMT Inc. 1.3%
Fisher Creek Campus LLC 1.2%
Linear Technology Corporation 1.0%
12.0%
City of Camas Budget 2015-2016
III-10
Section 5 – Budget Adoption Ordinances
City of Camas Budget 2015-2016
III-11
City of Camas Budget 2015-2016
III-12
City of Camas Budget 2015-2016
III-13
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 16% in 2016.
Year Total General Fund Expenditures 17% of Expenditures Actual at December 31st
2000 $12,142,952 $2,064,302 $1,670,060
2005 $12,773,803 $2,171,546 $4,485,639
2010 $15,542,413 $2,642,210 $3,889,312
2011 $15,275,328 $2,596,806 $4,095,334
2012 $15,645,597 $2,659,751 $3,796,069
2013 $16,642,052 $2,829,149 $4,498,268
2014 $18,113,887 $3,079,361 $3,654,656
2015 $18,872,125 $3,208,261 $3,163,048(projected)
2016 $19,450,221 $3,306,536 $3,020,683(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
City of Camas Budget 2015-2016
III-14
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, Camas/Washougal Fire
and Emergency Rescue Fund and the utility funds will be developed for a three-year period beyond the
current budget period. The underlying assumptions should be clearly stated. The forecast will be
included in the final budget document that is adopted by ordinance.
Performance
The City performed a six year forecast this year and will be revisiting this policy in 2015. The City
anticipates performing a full capital financial plan for six years which will incorporate any and all impacts
to operating funds. With the City’s biennial budget process, the capital financial plan will be updated in
the off-budget years.
Debt Management
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
City of Camas Budget 2015-2016
III-15
prudent at that time. If the bonds are not called at that time, this analysis will continue at least every
two years.
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 2014. The result refinancing was not cost
effective at this time. The City issued a revenue anticipation note in 2014 to liquidity needs for the City
both for capital projects as well as operating expenses.
Budget
Policy
A comprehensive biennial 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 biennial 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.
City of Camas Budget 2015-2016
III-16
Performance
The City implemented a biennial budget for the 2015-2016 budget cycle.
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 2013 and did not
have any audit concerns. For 2015 and 2016, 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.
City of Camas Budget 2015-2016
III-17
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 1 st 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:
Year Water/Sewer
Cash and Investments
Water/Sewer Capital
Reserve at Dec 31st
2000 $4,494,270 $5,694,270
2005 $1,237,231 $1,595,122
2010 $376,950 $40,217
2011 $344,720 $699,967
2012 $2,401,156 $1,053,198
2013 $ 5,015,735 $849,173
2014 $ 4,829,590 $2,391,611
2015 $2,306,168(projected) $3,799,312(projected)
2016 $1,700,490(projected) $5,259,010(projected)
City of Camas Budget 2015-2016
III-18
Real Estate Excise Tax
Policies
The Capital Facility Plan will detail intended uses of Real Estate Excise Taxes. (REET 1)
Revenue from the second quarter of the Real Estate Excise Tax will be dedicated to primarily park
improvements. (REET 2)
Description
The first quarter of one percent (.25%) of the real estate excise tax (REET 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 RCW 82.46.010 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 (REET 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.
City of Camas Budget 2015-2016
III-19
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 2016, 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:
City of Camas Budget 2015-2016
III-20
Performance
In 2015, staff will review the Equipment Rental Policy to incorporate the recent updates to the
Equipment Rental Model and to incorporate the rental rate review as part of the City’s budget process.
Firemen’s Pension Fund
Policy
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 2014, the projected fund balance will be approximately $2.5 million. There are only approximately
four qualified retirees left in this pension program. In 2015, staff will be formulating a recommendation
to City Council with options for the excess fund balance in the fund.
Vehicles Estimated Life
General Use Autos 8 Years
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
½ Ton Pick-Ups & Fire SUVs 6 Years
1 Ton & ¾ Ton Pick-Ups 10 Years
5 Yard Dump Truck 3 Years
1 Ton Dump Truck 10 Years
2 Ton Dump Truck 10 Years
Small Trailers 20 Years
Small Tractors/Mower 5-10 Years
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 10 Years
City of Camas Budget 2015-2016
III-21
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 Plan in 2015 as part of the update of the
whole Comprehensive Plan. A financial plan will be incorporated.
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.
City of Camas Budget 2015-2016
III-22
Performance
The City will prepare a CAFR for 2014 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 investment
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.
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.
Performance
The City will be updating the Investment Policy in 2015. The City updated cash management practices
with daily cash reconciliations of the bank as well as the General Ledger. The City is moving toward
automating all disbursements over the next two years. The City is currently implementing a purchase
card program for the whole City. The City is also utilizing a Line of Credit(revenue anticipation note) with
Bank of America to provide additional liquidity option.
City of Camas Budget 2015-2016
III-23
Section 7 – Glossary
Adopted Budget -- Financial program that forms the basis for appropriations. Adopted by the
governing body.
Accrual Accounting – The basis of accounting that recognizes the timing of resources and
expenses as follows: Revenues are recognized when 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’s Pension Fund.
Allocate -- To divide a lump-sum appropriation which is designated for expenditure by specific
organization units and/or for specific purposes, activities, or objects.
Appropriation -- An 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 -- Value set on real and personal taxable property as a basis for levying taxes.
Assets -- Resources owned or held by the City which possess a monetary value.
Audit -- Conducted by the Washington State Auditor’s 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 conformity with generally accepted accounting principles.
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.
Biennial Budget – A two year budget adopted by the City Council. This is an option the City
Council will consider next year.
City of Camas Budget 2015-2016
III-24
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
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.
Budget Document -- The compilation of the spending plans for the various funds, along 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 -- A fund 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.
Depreciation -- (1) Expiration in the service life of capital assets attributable to wear and tear,
deterioration, action of the physical elements, inadequacy or obsolescence. (2) That portion of
the cost of a capital asset which is charged as an expense during a particular period.
City of Camas Budget 2015-2016
III-25
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 and for which a part 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.
Exempt -- 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-time equivalent -- The combination of one or more employees whose work hours
equal that of a full-time position, normally 40 hours/week, 52 weeks/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 for the City of Camas)
City of Camas Budget 2015-2016
III-26
Fixed 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
expended for a specified purpose, activity, or facility.
Growth Management – State requirements related to development and its impact on public
infrastructure.
City of Camas Budget 2015-2016
III-27
Impact Fee – A fee charged on new development to finance required infrastructure such as
roads, parks, schools, and fire facilities.
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
fund. Shown as an expenditure in the originating fund and a revenue in the receiving fund.
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.
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
recognize the need to provide opportunity for new and innovative types of development
LEOFF I and II – 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.
Modified Accrual Accounting – The basis of accounting that recognizes the timing of resources
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.
Non-Exempt – Personnel eligible to receive overtime pay when overtime work has been
authorized or requested by the supervisor.
Objective – Something worked toward, and listed in the budget as anticipated for
accomplishment in the budget year.
PERS – Public Employees’ Retirement System
City of Camas Budget 2015-2016
III-28
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 Budget – 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.
Taxes – 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.
Working Capital – Difference between current assets and current liabilities.