Finance Committee Meeting

Agenda City of Ocean Shores Finance Committee Meeting Join Zoom Meeting Online Click Here Join Zoom Meeting by Phone Phone Number: 1.253.215.8782 Meeting ID: 813 0929 6792 Passcode:105779 Tuesday Ocean Shores Library March 19, 2024 573 Point Brown Ave. NW 11:00 AM Ocean Shores, Washington Page Call to Order Financials 3 - 12 1. 2023 Monthly Financial Update  Presented by: Finance Director, Angela Folkers 2. LTAC Surplus Update  Presented by: Treasurer, Shante Nations City Administrator Report 3. City Administrator Report  Presented by: City Administrator, Scott Andersen Mayor Report 4. Mayor Report  Presented by: Mayor, Frank Elduen Future Meeting Date April 16, 2024 at 11:00 AM Page 1 of 12 Page Adjourn _________________________________________________________ Public Notice:  Persons requiring auxiliary aids or special arrangements in order to participate in meetings should call 360.940.7498 at least two business days prior to the scheduled meeting. Page 2 of 12  City of Ocean Shores February 2024 - Executive and General Fund Summaries City of Ocean Shores 800 Anchor Ave NW Ocean Shores, Washington 98569 360-289-2488 1. 2023 Monthly Financial Update Presented by: Finance Director, Angela ... Page 3 of 12  This Page Intentionally Left Blank. 1. 2023 Monthly Financial Update Presented by: Finance Director, Angela ... Page 4 of 12  City of Ocean Shores February 2024 Executive Summary Narrative During the first quarter of each year we make a number of "annual" payments that impact the comparison of actual to budget performance. The payments cover insurance, and annual membership dues to state, county and local groups. We also do a number of one-time transfers in January to various funds. The annual payments and one-time transfers total $3,011,471 and are charged to multiple funds. Two of our main tax revenues are very cyclical. The bulk of our property taxes are paid to us primarily in May/June and Nov/Dec. This affects the General Fund (001) and EMS fund (104). The majority of our Hotel/Motel taxes are collected between July and November. This affects the Hotel/Motel fund (105). The following schedule indicates what our actual cash figures would look like if we "biennialized" the one-time "annual" expenses and transfers. It also shows the revenue adjustments to equalize fluctuations in property and hotel/motel tax receipts. It only shows the operating funds that are affected by these items. It will help to explain many of those situations where our actual revenues are more or less than planned and our expenses are more than planned throughout the biennium. 2024 Adjusted Performance for Selected Funds February Target is 58.33% (14/24 months) Revenue adjustments to equalize fluctuations in property tax and hotel/motel tax receipts Expense adjustments to biennialize one time payments and transfers made in the first quarter of each year Budgeted YTD Revenue Adj YTD % of Budgeted YTD Expense Adj YTD % of Fund Description Revenues Revenues Adjust Revenues Total Expenses Expenses Adjust Expenses Total 001 Legislative $ 210,100 $ 138,466 $ (8,847) $ 129,619 61.69% 001 Executive $ 594,561 $ 359,001 $ (16,680) $ 342,321 57.58% 001 City Hall $ 3,654,970 $ 2,033,909 $ (240,333) $ 1,793,576 49.07% 001 Fire $ 2,340,856 $ 1,269,728 $ (95,457) $ 1,174,270 50.16% 001 Municipal Vehicles $ 992,014 $ 574,589 $ (12,901) $ 561,688 56.62% 001 Planning $ 1,307,517 $ 699,750 $ (4,355) $ 695,396 53.18% 001 Total General Fund $ 21,315,785 $ 12,773,717 $ 655,912 $ 13,429,629 63.00% $ 22,392,285 $ 12,892,316 $ (551,489) $ 12,340,826 55.11% 101 Streets $ 1,634,574 $ 1,167,177 $ (172,917) $ 994,260 60.83% $ 2,170,498 $ 1,450,354 $ (183,671) $ 1,266,683 58.36% 104 EMS $ 9,325,488 $ 5,342,534 $ 174,925 $ 5,517,459 59.17% $ 9,130,422 $ 5,264,316 $ (66,855) $ 5,197,462 56.92% 105 Hotel-Motel Tax $ 2,703,650 $ 1,658,500 $ 30,706 $ 1,689,206 62.48% $ 3,024,704 $ 1,764,612 $ - $ 1,764,612 58.34% 106 Convention Center $ 3,467,510 $ 1,997,681 $ 1,997,681 57.61% $ 3,415,357 $ 2,034,300 $ (335,821) $ 1,698,479 49.73% 434 Water $ 8,357,350 $ 4,905,112 $ 4,905,112 58.69% $ 8,889,524 $ 5,260,349 $ (197,073) $ 5,063,276 56.96% 435 Sewer $ 5,578,972 $ 3,328,937 $ 3,328,937 59.67% $ 5,903,508 $ 3,299,688 $ (204,010) $ 3,095,679 52.44% 438 Storm $ 3,131,200 $ 1,949,991 $ 1,949,991 62.28% $ 2,654,640 $ 1,095,671 $ (14,884) $ 1,080,787 40.71% 439 Sh Utility $ 1,001,750 $ 618,883 $ 618,883 61.78% $ 975,878 $ 546,332 $ - $ 546,332 55.98% 504 Severance $ 821,977 $ 490,418 $ 490,418 59.66% $ 802,000 $ 564,529 $ (135,590) $ 428,938 53.48% Year to Date Comparison to 2023 Year to Date Comparison to 2022 2024 2023 % Change 2024 2022 % Change Property Taxes-GF $ 52,129 $ 47,146 11% Property Taxes-GF $ 52,129 $ 32,857 59% Sales Taxes $ 264,185 $ 254,399 4% Sales Taxes $ 264,185 $ 245,356 8% Utility Taxes $ 315,345 $ 340,750 -7% Utility Taxes $ 315,345 $ 336,309 -6% Building Permits $ 103,779 $ 115,056 -10% Building Permits $ 103,779 $ 129,637 -20% Hotel/Motel Taxes $ 124,479 $ 130,538 -5% Hotel/Motel Taxes $ 124,479 $ 132,369 -6% Real Estate Excise Tax $ 45,512 $ 42,029 8% Real Estate Excise Tax $ 45,512 $ 93,352 -51% Gasoline Taxes $ 19,556 $ 19,123 2% Gasoline Taxes $ 19,556 $ 20,751 -6% Feb 2024 Exec Narr FEB24 3/12/2024 1. 2023 Monthly Financial Update Presented by: Finance Director, Angela ... Page 5 of 12  City of Ocean Shores Monthly Cash Activity Summary - Per Actuals February 2024 Financial Report MTD Fund Description MTD Beg Balance MTD Revenues Ending Balance Expenditures 001 GENERAL FUND 3,408,476.96 622,962.09 966,126.05 3,065,313.00 002 CONTINGENCY FUND 352,365.37 0.00 0.00 352,365.37 003 CUMULATIVE RESERVE - ARPA 1,125,208.54 4,416.75 33,753.08 1,095,872.21 101 STREETS 302,772.20 41,243.06 53,019.66 290,995.60 102 GOLF COURSE 101,968.29 -341.85 0.00 101,626.44 103 STREET RESERVE 347,207.86 1,362.89 0.00 348,570.75 104 EMERGENCY CARE 1,370,903.07 342,092.64 382,665.84 1,330,329.87 105 HOTEL-MOTEL TAX 779,499.21 58,322.63 126,130.16 711,691.68 106 CONVENTION/TOURISM & CATERING 378,560.78 180,981.03 328,716.43 230,825.38 107 CONFISCATED PROPERTY FUND 4,721.73 0.00 0.00 4,721.73 110 EQUIPMENT RESERVE 271,967.44 1,067.55 0.00 273,034.99 112 BOATING SAFETY 48,714.52 1,666.67 1,129.12 49,252.07 114 REPAIR & DEMOLITION 84,113.66 0.00 0.00 84,113.66 117 LID ADMINISTRATIVE COST 1,377,538.02 16,026.97 13,499.00 1,380,065.99 202 GO FIRE BOND REDEMPTION 43,822.17 32,481.25 0.00 76,303.42 206 GO CONV CENTER BOND REDEMPTION 439,753.00 49,480.12 0.00 489,233.12 213 LID BOND GUARANTY 335,074.36 1,315.26 10,599.67 325,789.95 214 LID 07-01 BOND REDEMPTION 787,397.53 31,588.42 738,166.38 80,819.57 301 CAPITAL IMPROVEMENT 2,168,638.66 136,743.56 27,015.56 2,278,366.66 320 WATER CAPITAL REPLACEMENT FUND 3,575,469.62 94,243.03 3,811.62 3,665,901.03 330 SEWER CAPITAL REPLACEMENT FUND 914,780.53 3,590.76 56,744.37 861,626.92 350 CONVENTION CENTER CAP IMPROVMT 1,166,031.04 40,021.99 58,932.33 1,147,120.70 373 FAA AIRPORT IMPROVEMENTS 2,743.35 1,203.28 0.00 3,946.63 406 MITIGATION LAND BANK 362,221.31 32,184.96 2,916.58 391,489.69 407 WATER-ARRA LOAD 14,868.73 12,825.83 0.00 27,694.56 408 WATER-CTED LOAD 8,980.38 7,494.83 0.00 16,475.21 409 W/S REVENUE BOND REDEMPTION 15,189.15 13,883.25 0.00 29,072.40 412 LID 95-01 BOND REDEMPTION 1,099.09 0.00 20.09 1,079.00 415 GO WATER/SEWER BOND REDEMPTION 111,024.30 686.38 5,715.52 105,995.16 417 LID 98-01 BOND REDEMPTION 7,969.92 0.00 0.00 7,969.92 420 WATER CAPITAL IMPROVEMENT FUND 1,646,523.76 39,690.73 20,320.66 1,665,893.83 430 SEWER CAPITAL IMPROVEMENT FUND 493,513.44 9,077.18 0.00 502,590.62 434 WATER UTILITY OPERATIONS 1,233,339.74 378,797.28 364,061.90 1,248,075.12 435 SEWER UTILITY OPERATIONS 1,225,495.40 259,589.51 207,811.58 1,277,273.33 438 STORM DRAIN UTILITY OPERATIONS 1,781,905.25 244,131.38 68,242.76 1,957,793.87 439 SHARED UTILITY FUND 112,890.91 44,697.38 44,963.23 112,625.06 503 UNEMPLOYMENT COMPENSATION FUND 152,435.36 2,387.93 0.00 154,823.29 504 SELF INSURANCE FUND 364,440.21 36,827.37 117,361.25 283,906.33 621 AVIATION SCHOLARSHIP TRUST 1,840.60 0.00 0.00 1,840.60 622 MUNICIPAL COURT TRUST 5,237.57 11,309.84 10,282.04 6,265.37 632 CLAIMS CLEARING 424,919.88 2,290,023.62 2,293,481.12 421,462.38 633 TREASURER'S CLEARING 8,478.24 4,646.58 331.50 12,793.32 634 TRANSPORT BENEFIT DISTRICT-TBD 1,678,982.30 39,043.77 0.00 1,718,026.07 TOTAL ALL FUNDS $ 29,039,083.45 $ 5,087,765.92 $ 5,935,817.50 $ 28,191,031.87 1. 2023 Monthly Financial Update Presented by: Finance Director, Angela ... Page 6 of 12  City of Ocean Shores All Fund Summary - Biennium Budget vs BTD Actuals February 2024 Financial Report 2023-2024 2023-2024 Fund Description BTD Revenues % of Total BTD Expenditures % of Total Revenues Appropriations 001 GENERAL FUND 21,315,784.63 12,773,717.31 59.93% 22,392,285.48 12,892,315.53 57.57% 002 CONTINGENCY FUND 0.00 0.00 0.00 0.00 003 CUMULATIVE RESERVE - ARPA 0.00 92,505.05 1,804,869.51 827,055.12 45.82% 101 STREETS 1,634,574.26 1,167,176.53 71.41% 2,170,497.56 1,450,353.67 66.82% 102 GOLF COURSE 216,250.00 191,530.36 88.57% 216,250.00 99,434.56 45.98% 103 STREET RESERVE 0.00 20,365.83 292,000.00 50,432.02 17.27% 104 EMERGENCY CARE 9,325,487.76 5,342,534.08 57.29% 9,130,421.66 5,264,316.11 57.66% 105 HOTEL-MOTEL TAX 2,703,650.00 1,658,499.85 61.34% 3,024,704.00 1,764,612.32 58.34% 106 CONVENTION/TOURISM & CATERING 3,467,510.00 1,997,680.84 57.61% 3,415,357.00 2,034,299.91 59.56% 110 EQUIPMENT RESERVE 744,000.00 766,758.47 103.06% 1,297,868.29 1,213,209.02 93.48% 112 BOATING SAFETY 40,000.00 23,333.38 58.33% 47,878.00 11,852.52 24.76% 114 REPAIR & DEMOLITION 0.00 17,262.75 80,000.00 48,487.89 60.61% 117 LID ADMINISTRATIVE COST 294,874.05 266,896.88 90.51% 419,340.00 214,910.71 51.25% 202 GO FIRE BOND REDEMPTION 779,550.00 454,737.50 58.33% 779,550.00 389,050.00 49.91% 206 GO CONV CENTER BOND REDEMPTION 1,137,400.00 772,305.79 67.90% 1,319,050.00 660,425.00 50.07% 213 LID BOND GUARANTY 1,000.00 21,584.01 2158.40% 254,392.00 148,395.38 58.33% 214 LID 07-01 BOND REDEMPTION 2,502,000.00 757,500.50 30.28% 1,434,132.00 1,577,432.76 109.99% 301 CAPITAL IMPROVEMENT 6,513,124.00 2,244,752.92 34.47% 8,086,142.47 2,621,395.47 32.42% 320 WATER CAPITAL REPLACEMENT FUND 1,935,000.00 1,298,530.51 67.11% 2,425,000.00 260,545.45 10.74% 330 SEWER CAPITAL REPLACEMENT FUND 10,000.00 50,369.86 503.70% 380,000.00 98,662.88 25.96% 350 CONVENTION CENTER CAP IMPROVMT 850,000.00 546,243.64 64.26% 1,262,907.00 205,579.77 16.28% 373 FAA AIRPORT IMPROVEMENTS 500,000.00 31,849.07 6.37% 500,000.00 27,902.44 5.58% 406 MITIGATION LAND BANK 157,600.00 210,976.54 133.87% 96,998.00 47,827.05 49.31% 407 WATER-ARRA LOAD 308,320.00 179,561.62 58.24% 307,820.00 154,612.15 50.23% 408 WATER-CTED LOAD 180,476.00 104,927.62 58.14% 179,786.00 90,327.17 50.24% 409 W/S REVENUE BOND REDEMPTION 333,598.00 194,365.50 58.26% 333,198.00 166,648.92 50.01% 412 LID 95-01 BOND REDEMPTION 0.00 0.00 482.05 281.26 58.35% 415 GO WATER/SEWER BOND REDEMPTION 0.00 27,275.06 137,172.41 80,017.28 58.33% 417 LID 98-01 BOND REDEMPTION 0.00 0.00 0.00 0.00 420 WATER CAPITAL IMPROVEMENT FUND 888,200.00 517,137.41 58.22% 887,696.00 285,521.89 32.16% 430 SEWER CAPITAL IMPROVEMENT FUND 242,400.00 130,824.12 53.97% 0.00 -2,410.00 434 WATER UTILITY OPERATIONS 8,357,350.00 4,905,111.76 58.69% 8,889,523.99 5,260,348.76 59.17% 435 SEWER UTILITY OPERATIONS 5,578,972.41 3,328,936.78 59.67% 5,903,507.55 3,299,688.26 55.89% 438 STORM DRAIN UTILITY OPERATIONS 3,131,200.00 1,949,990.54 62.28% 2,654,640.00 1,095,671.35 41.27% 439 SHARED UTILITY FUND 1,001,750.00 618,883.03 61.78% 975,878.00 546,331.85 55.98% 503 UNEMPLOYMENT COMPENSATION FUND 68,917.06 28,799.50 41.79% 50,000.00 729.00 1.46% 504 SELF INSURANCE FUND 821,977.00 490,417.83 59.66% 802,000.00 564,528.68 70.39% 634 TRANSPORT BENEFIT DISTRICT-TBD 800,000.00 567,247.37 70.91% 1,220,000.00 5,820.50 0.48% TOTAL ALL FUNDS $ 75,840,965.17 $ 43,750,589.81 57.69% $ 83,171,346.97 $ 43,456,612.65 52.25% 1. 2023 Monthly Financial Update Presented by: Finance Director, Angela ... Page 7 of 12  General Fund City of Ocean Shores February 2024 Financial Report 2023-2024 Biennium-to- Revenues % of Total Budget Date BEGINNING BALANCE AND REVENUES 308 - Beginning Balance 3,183,911.22 3,183,911.22 100.00% 010 - Taxes 15,381,808.00 8,790,094.78 57.15% 020 - Licenses and Permits 1,387,900.00 994,663.71 71.67% 030 - Intergovernmental 635,343.63 387,762.25 61.03% 040 - Charges for Goods and Services 172,950.00 145,032.35 83.86% 050 - Fines and Penalties 125,500.00 36,907.69 29.41% 060 - Miscellaneous 100,600.00 369,563.58 367.36% 080 - Nonrevenues 2,600.00 2,727.89 104.92% TOTAL REVENUES 17,806,701.63 10,726,752.25 60.24% TOTAL BEGINNING BALANCE AND REVENUES 20,990,612.85 13,910,663.47 66.27% OTHER REVENUES AND TRANSFERS IN Trf In - Cost Allocation/CE 101 422,754.00 246,606.50 58.33% Trf In - Cost Allocation/CE 104 820,295.00 478,505.44 58.33% Trf In - Cost Allocation/CE 106 278,510.00 162,464.12 58.33% Trf In - Cost Allocation/CE 117 30,913.00 18,032.56 58.33% Trf In - Cost Allocation/ce 434 828,503.00 483,293.44 58.33% Trf In - Cost Allocation/ce 435 765,764.00 446,695.62 58.33% Trf In - Cost Allocation/ce 438 256,116.00 149,401.00 58.33% Trf In - Cost Allocation/CE 439 106,228.00 61,966.38 58.33% TOTAL OTHER REVENUES AND TRANSFERS IN 3,509,083.00 2,046,965.06 58.33% GRAND TOTAL GENERAL FUND SOURCES 24,499,695.85 15,957,628.53 65.13% 1. 2023 Monthly Financial Update Presented by: Finance Director, Angela ... Page 8 of 12  General Fund City of Ocean Shores February 2024 Financial Report APPROPRIATIONS/USES 2023-2024 % of Departments Biennium-to-Date Budget Total 001-110: Legislative 210,100.00 138,465.98 65.90% 001-120: Municipal Court 360,716.00 210,108.24 58.25% 001-130: Executive 594,561.00 359,001.03 60.38% 001-142: Finance 1,203,054.00 722,817.12 60.08% 001-143: City Clerk 710,416.23 525,259.83 73.94% 001-145: City Hall 3,654,970.44 2,033,908.81 55.65% 001-150: Legal Services 526,400.00 272,942.24 51.85% 001-160: Civil Service 9,400.00 963.50 10.25% 001-184: Purchasing 228,477.00 136,069.91 59.56% 001-210: Police 4,909,455.58 2,868,151.90 58.42% 001-220: Fire 2,340,855.86 1,269,727.58 54.24% 001-320: Engineering 184,339.00 95,343.87 51.72% 001-370: Litter Control 255,849.00 195,627.25 76.46% 001-390: Code Enforcement 442,021.72 167,793.90 37.96% 001-460: Airport 128,631.00 57,833.85 44.96% 001-480: Municipal Vehicles 992,014.00 574,589.21 57.92% 001-570: Radio Station 143,283.00 61,553.77 42.96% 001-580: Planning 1,307,517.00 699,750.18 53.52% 001-590: Building & Permitting 868,284.39 416,325.72 47.95% 001-720: Library 1,024,201.00 568,515.21 55.51% 001-760: Parks 324,469.00 193,575.31 59.66% TOTAL GENERAL FUND DEPARTMENT USES 20,419,015.22 11,568,324.41 56.65% 1. 2023 Monthly Financial Update Presented by: Finance Director, Angela ... Page 9 of 12  This Page Intentionally Left Blank. 1. 2023 Monthly Financial Update Presented by: Finance Director, Angela ... Page 10 of 12  General Fund City of Ocean Shores February 2024 Financial Report 2023-2024 Biennium-to- Transfers Out % of Total Budget Date Trf Out-Street 101/CE 110 415,000.00 415,000.00 100.00% Trf Out-Fund Boating Safety 40,000.00 23,333.38 58.33% Trf Out-Gen Fund Hydrants/434 146,350.00 85,370.88 58.33% Trf Out-Golf Course 102 216,250.00 126,145.86 58.33% Trf Out-Self Ins 504 (leoff 1) 402,000.00 234,500.00 58.33% Trf Out-Street 101 753,670.26 439,641.00 58.33% Trf Out-Eqp Res 110/Litter Ctrl 0.00 0.00 Total Transfers Out 1,973,270.26 1,323,991.12 67.10% TOTAL EXPENDITURES & TRANSFERS OUT 22,392,285.48 12,892,315.53 GENERAL FUND ENDING BALANCE: 2,107,410.37 3,065,313.00 1. 2023 Monthly Financial Update Presented by: Finance Director, Angela ... Page 11 of 12 1. 2023 Monthly Financial Update Presented by: Finance Director, Angela ... 2023-24 General Budget Notes - As of 4.12.2023 General Fund 2023-2024 Budget Description Fund Department Amount BARS Code Comments Cost Allocation Study 001 - General Fund Finance $ 25,000 001.142.000.514.23.41.00 Study in 2024 for 2025-2026 budget Express Services - Records Management 001 - General Fund City Clerk $ 100,000 001.143.000.514.30.41.00 Temporary worker to scan all City files into new records management system Police Car MDC's (3) 001 - General Fund Police $ 9,900 001.210.000.521.20.64.00 Computer equipment for new police cars Radio Station Tower Lease 001 - General Fund Radio $ 84,648 001.570.000.557.20.45.00 Radio Board request of new radio station tower lease ($32K per year) Radio Station Tower Utilities 001 - General Fund Radio $ 20,400 001.570.000.557.20.47.00 Radio Board request of new radio station tower utilities ( $10,200 per year) Downtown Revitalization Plan 001 - General Fund Planning $ 100,000 001.580.000.558.60.41.00 Council and citizen request Online Permit System 001 - General Fund Permitting $ 100,000 001.590.000.558.50.49.00 Online permit system (annual fee estimate of $50K) 001 - General Fund (Parks Parks Board Repairs and Maintenance Board) Parks $ 11,000 001.760.000.576.80.48.01 Parks Board request of Goat Head Removal $6K, Picnic Tables $5K 001.220.000.522.20.64.00/1 6 X 6 Utility Vehicle 001 - General Fund/104 - EMS Fire $ 85,000 04.260.000.522.20.64.00 New utility vehicle for wildland firefighting operations and dune medical rescues 001.220.000.522.20.41.00/1 Regional Fire Authority (RFA) Feasabilitiy Study 001 - General Fund/104 - EMS Fire $ 50,000 04.260.000.522.20.41.00 Council request to add funding for an RFA study 001.145.000.514.89.41.00/0 Capital Facilities Plan 001 - General Fund/003 - ARPA City Hall $ 150,000 03.001.000.518.20.41.00 Council request - $100K ARPA; $50K General Fund (City Hall) Oyehut Ditch 003 - ARPA $ 1,000,000 003.001.000.594.31.63.00 Council and citizen request Dog Park 003 - ARPA $ 50,000 003.001.000.594.76.63.00 Parks Board request Parks Board and Council request: replace fence $35K, add flushable toilets $250K, walking path $20K, Chinook Park Improvements 003 - ARPA $ 350,000 003.001.000.594.76.63.01 playground equipment $45K VS Infrastructure Upgrades 003 - ARPA $ 130,000 003.001.000.594.35.63.00 Replace control systems at vaccum pump stations (2) Food Bank Assistance 003 - ARPA $ 50,000 001.180.000.565.10.49.00 Council request Other Non-Profit Assistance 003 - ARPA $ 50,000 003.180.000.565.10.49.01 Council request Police Vehicle 003 - ARPA $ 74,870 003.001.000.594.21.61.00 Vehicle for new officer Point Brown Pedestrian X'ing 101 - Streets $ 200,000 101.420.000.542.30.63.00 Re-budget remaining from 2021-2022 Beautification Committee 101 - Streets $ 26,500 101.430.000.543.30.31.05 $25K in 2021-2022 budget Timber Bridge Inspections 103 - Street Reserve $ 30,000 101.420.000.542.30.41.00 Needed bridge inspections Timber Bridge Repairs 103 - Street Reserve $ 100,000 101.420.000.542.30.48.01 Chance and Olympus bridge repairs Roadside Vegetation Control/Striping 103 - Street Reserve $ 140,000 101.420.000.542.30.41.01 Funding for roadside vegetation control and road striping Road Condition Survey 103 - Street Reserve $ 22,000 101.420.000.542.30.41.00 Funding for road condition survey Auto Pulse CPR Devices (4) 104 - EMS $ 60,000 104.260.000.522.20.64.00 Electronic CPR devices Pickup Truck (Streets) 110 - Equipment Reserve $ 35,000 110.110.000.594.95.64.00 Replace aging vehicle Street Sweeper (Streets) 110 - Equipment Reserve $ 280,000 110.110.000.594.95.64.00 Mayor request to replace aging sweeper ($100K reserved through 2022) Garbage Truck (Streets) 110 - Equipment Reserve $ 150,000 110.110.000.594.95.64.00 Replace aging garbage truck ($67K reserved through 2022) Mower (Streets) 110 - Equipment Reserve $ 50,000 110.110.000.594.95.64.00 Order another mower - over a year out on delivery dates 110.110.000.594.95.64.00 110.110.000.594.34.64.00 Vactor Truck (Street/Water/Sewer) 110 - Equipment Reserve $ 600,000 110.110.000.594.35.64.00 Mayor and staff request - needed for emergencies ($400K reserved through 2022) Pickup Truck (Water) 110 - Equipment Reserve $ 35,000 110.110.000.594.34.64.00 Replace aging vehicle Pickup Truck (Sewer Treatment) 110 - Equipment Reserve $ 35,000 110.110.000.594.35.64.00 Replace aging vehicle DOC Grant - High Dune Trail 301 - Capital $ 137,200 301.001.000.594.71.60.00 Re-budget remaining from 2021-2022 Dunes Trail Project 301 - Capital $ 162,707 301.001.000.541.62.63.00 Re-budget remaining from 2021-2022 Dunes Trail TAP Funding 301 - Capital $ 883,783 301.001.000.541.62.63.01 Re-budget remaining from 2021-2022 Fuel Pump & Tank 301 - Capital $ 200,000 301.001.000.594.18.60.03 Re-budget $62K from 2021-2022 and increase based on revised estimate DOC Grant - Vertical Evacuation 301 - Capital $ 490,000 301.001.000.594.25.60.11 Re-budget remaining from 2021-2022 Grant Match - Vertical Evacuation 301 - Capital $ 700,000 301.001.000.594.25.60.12 Re-budget remaining from 2021-2022 WA EMD/FEMA Vertical Evacuation 301 - Capital $ 3,545,428 301.001.000.594.25.60.13 Re-budget remaining from 2021-2022 Firebreak 301 - Capital $ 200,000 301.001.000.594.22.63.02 Re-budget remaining from 2021-2022 Southern Erosion Analysis 301 - Capital $ 150,000 301.001.000.544.20.41.00 Re-budget remaining from 2021-2022 Police Cars (2) 301 - Capital $ 150,000 301.210.000.594.21.61.00 Replacement of aging vehicles; will be re-budgeted from 2021-2022 Radio Tower 301 - Capital $ 150,000 301.001.000.594.73.61.00 Re-budget remaining from 2021-2022 Culverts 438 - Storm Drain $ 202,000 438.673.020.538.00.48.00 Funding for culvert replacements Oyehut Ditch Maintenance 438 - Storm Drain $ 200,000 438.673.030.531.00.41.02 Funding to maintain Oyehut ditch clean-up Stormwater Plans (Lake Management, Stormwater Master Plan, Stormwater Rate Study) 438 - Storm Drain $ 165,000 438.921.000.531.00.41.09 Council, citizen and Fresh Waterways request - re-budget remaining from 2021-2022 438 - Storm Drain (Fresh Tree Removal and Buoy Maintenance Waterways) $ 24,000 438.673.030.531.00.41.03 Requested by Fresh Waterways 438- Storm Drain (Fresh Aquatic Weed Management and Mechanical Harvesting Waterways) $ 270,000 438.673.030.531.00.41.01 Requested by Fresh Waterways New Positions: Full-Time IT Technician (starting in 2023) 001 - General Fund City Hall $ 170,839 Requested by various Department Heads due to increased workload and succession planning Library Clerk (Nick Bishop) update from Part-time to Full-time (starting in 2023) 001 - General Fund Library $ 177,486 Requested by Keitha Owen (Part-time 2023-2024 estimate $50,714) Police Officer (starting in 2024) 001 - General Fund Police $ 131,849 Requested by Neccie Logan Maintenance Worker II's (2) - Streets (Starting in 2023) 101 - Streets $ 375,499 Requested by John Wagner Full-Time Operations Convention Center (starting in 2023) 106 - Conv Ctr $ 179,459 Requested by Council Part-Time Ops Convention Center (starting in 2023) 106 - Conv Ctr $ 34,541 Requested by Diane Solem Wastewater Collections Operator (Starting in 2024) 435 - Sewer $ 101,311 Requested by Nick Tuengel to get back to three operators 001 - General Fund (Fire)/104 Two FF/PARAS (starting in 2023) EMS Approved by City Council 001 - General Fund (Fire)/104 Two FF/PARAS (starting in 2024) EMS Approved by City Council TBD: Stormwater FTE 438 - Storm Drain TBD once stormwater plans are complete Page 12 of 12