Ord. 1439 - 2025 BudgetORDINANCE NO. 1439
AN ORDINANCE FOR THE CITY OF RIDGEFIELD, WASHINGTON ADOPTING THE 2025 BUDGET; AND
PROVIDING FOR THE EFFECTIVE DATE THEREOF
WHEREAS, the tax estimates and budget for the City of Ridgefield for the 2025 fiscal year have been
prepared and filed as provided by the laws of the State of Washington; and
WHEREAS, the budget was provided for distribution and notice was published setting the time and
place for hearings on the budget; and
WHEREAS, the 2025 proposed budget was submitted to the City Council and City Clerk on October 31,
2024, and budget workshop sessions were held on August 22, 2024, and September 26, 2024; and
WHEREAS, public hearings on the 2025 annual budget were held on November 7, 2024, November 21,
2024, and December 5, 2024.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF RIDGEFIELD, WASHINGTON, DO ORDAIN AS
FOLLOWS:
Section 1: Public Interest. The Ridgefield City Council finds it to be in the public interest to adopt the
Proposed 2025 Budget for anticipated revenues and expenditures.
Section 2: 2025 Budget Adoption. The annual budget for the City of Ridgefield, Washington for the year
ending December 31, 2025, is hereby adopted in the amounts and for the purposes shown in Exhibits
"A-F", attached hereto and incorporated herein by reference. The budget for each Department and
Fund in Exhibits "A-F" is hereby adopted at the fund level and set as the appropriation limit for
expenditures for the fiscal year 2025. The attached Exhibit "A" summarizes the totals of estimated
revenue and expenditure appropriations for each separate fund and the aggregate total for all funds
combined.
Section 3: The Finance Director is directed to transmit a copy of the budget hereby adopted to the
State Auditor's Office, and the Municipal Research & Services Center (MRSC).
Section 4: Severability. If any provision of this ordinance or its application to any person or
circumstance is held invalid, the remainder of the ordinance or the application of the provision to other
persons or circumstances is not affected.
Section 5: Regulatory Conflicts. All other Ordinances and parts of other Ordinances inconsistent or
conflicting with any part of this Ordinance are hereby repealed to the extent of the inconsistency or
conflict.
Section 6: Corrections. The City Clerk and the codifiers of this ordinance are authorized to make
necessary clerical corrections to this ordinance including, but not limited to, the correction of
scrivener's/clerical errors, references, ordinance numbering, section/subsection numbers and any
references thereto.
Docusign Envelope ID: E430988E-C959-4A8B-BDD9-727B75DBD1BA
Section 7: Effective date. This ordinance shall take effect and be in full force five (5) days after the
publication of the attached summary and Exhibits "A-F", which is hereby approved.
PASSED BY THE CITY COUNCIL OF THE CITY OF RIDGEFIELD, WASHINGTON, THIS 5TH DAY OF
DECEMBER 2024.
By:____________________________
Ron Onslow
Mayor
Attest:
______________________________
Julie Ferriss
City Clerk
Approved as to Form:
______________________________
Janean Parker
City Attorney
First Reading: Novermber 21, 2024
Second Reading/Passed: December 5, 2024
Date of Publication: December 11, 2024
Effective Date: December 16, 2024
Docusign Envelope ID: E430988E-C959-4A8B-BDD9-727B75DBD1BA
Beginning Fund
Balance
2025 Budgeted
Revenue
2025 Budgeted
Expense
Ending Fund
Balance
Change In Fund
Balance
001 General Fund $ 7,301,766 $ 13,603,165 $ 15,617,625 $ 5,287,306 (2,014,460)$
101 Street Fund 78,348 1,416,190 1,411,950 82,588 4,240$
402 Building and Permitting 857,230 2,512,000 3,290,300 78,930 (778,300)$
406 Water Operating 3,804,647 3,933,000 3,933,400 3,804,247 (400)$
408 Stormwater Operating 791,792 2,276,500 2,067,280 1,001,012 209,220$
12,833,783 23,740,855 26,320,555 10,254,083 (2,579,700)$
105 Real Estate Excise Tax 4,181,840 2,040,000 3,308,645 2,913,195 (1,268,645)
114 Park Impact Fee 426,996 215,250 640,000 2,246 (424,750)
115 Traffic Impact Fee 125,675 465,250 - 590,925 465,250
416 Water Utility SDC 6,394,602 1,750,000 6,995,000 1,149,602 (5,245,000)
11,129,113 4,470,500 10,943,645 4,655,968 (6,473,145)
111 Drug Fund 9,762 1,510 500 10,772 1,010
130 Tax Increment Area - 30,000 30,000 - -
140 Affordable Housing 110,003 25,000 - 135,003 25,000
150 Transportation Benefit District 806,819 1,168,000 1,077,500 897,319 90,500
926,584 1,224,510 1,108,000 1,043,094 116,510
200 Debt Service 14,854,020 3,324,765 17,104,765 1,074,020 (13,780,000)
14,854,020 3,324,765 17,104,765 1,074,020 (13,780,000)
300 General Capital Projects 1,553,736 20,924,600 21,374,600 1,103,736 (450,000)
410 Water Utility Capital Projects 16,536 7,531,000 7,531,000 16,536 -
412 Storm Utility Capital Projects - 2,404,000 2,404,000 - -
501 Equipment Replacement (ERF) 628,611 284,100 112,500 800,211 171,600
2,198,883 31,143,700 31,422,100 1,920,483 (278,400)
$ 41,942,383 $ 63,904,330 $ 86,899,065 $ 18,947,648 $ (22,994,735)
2025 Budget
Exhibit "A"
Total Budget
Total Operating Funds
Total Capital Service Funds
Total Capital/ERF
Total Debt Service Fund
Total Special Revenue Funds
Operating Funds
Special Revenue Funds
Capital Service Funds
Debt Service Fund
Capital Project/Equipment Replacement Construction Funds
11/12/2024 2024 Budget Summary 1 of 1
Docusign Envelope ID: E430988E-C959-4A8B-BDD9-727B75DBD1BA
Description
2022
Actual
2023
Actual
2024
Amended
Budget
2024 Est.
Year End
2025
Baseline
2025
Additions 2025 Budget
Property Tax 1,941,010 2,213,832 2,340,000 2,304,900 2,500,000 - 2,500,000
Retail Sales & Other Tax 4,389,184 4,098,461 4,517,000 5,244,915 5,758,000 - 5,758,000
Public Safety Sales/Use Tax - 230,760 230,000 248,498 250,000 - 250,000
Utility Taxes 1,695,920 1,838,309 2,052,500 1,970,009 2,110,000 - 2,110,000
License & Permits 80,897 88,782 97,180 104,241 102,240 - 102,240
Fines & Forfeits 55,507 61,009 72,000 80,335 73,000 - 73,000
Charge for Goods & Srvc 724,146 1,491,886 1,526,006 1,501,172 1,635,880 - 1,635,880
Intergovernmental/Grant 1,593,505 403,937 839,500 575,551 602,945 38,000 640,945
Other Rev/Donations (56,880) 870,722 597,500 471,564 513,100 20,000 533,100
Total Revenue 10,423,289 11,297,698 12,271,686 12,501,185 13,545,165 58,000 13,603,165
City Council 98,185 122,602 135,000 131,929 168,950 - 168,950
Judicial 247,811 293,785 335,000 360,750 350,000 - 350,000
Executive 288,531 310,372 350,800 348,104 390,400 - 390,400
Legal 48,444 82,596 70,000 92,071 105,000 - 105,000
Finance 749,680 895,909 977,600 968,230 1,033,250 - 1,033,250
Human Resources 389,114 431,921 506,500 498,597 510,050 - 510,050
Administration 539,933 685,793 745,700 729,825 819,150 - 819,150
Gen Govt/Facilities 1,689,371 2,350,531 2,650,600 2,267,623 1,910,620 105,000 2,015,620
Information Tech 342,160 460,564 496,000 420,621 522,500 - 522,500
Public Safety 3,048,922 4,031,695 4,788,900 4,389,427 4,953,325 116,500 5,069,825
Civil Service 156 166 1,000 170 1,000 - 1,000
Cemetery 34,499 51,996 51,925 57,386 90,100 - 90,100
Transfers 894,889 978,169 2,047,015 1,239,095 890,000 377,230 1,267,230
Community Development 45,170 119,176 464,812 274,515 551,450 - 551,450
Parks 1,078,466 1,041,644 3,372,715 1,788,775 1,244,900 1,478,200 2,723,100
Total Expense 9,495,331 11,856,919 16,993,567 13,567,118 13,540,695 2,076,930 15,617,625
Net Total 927,958 (559,221) (4,721,881) (1,065,933) 4,470 (2,018,930) (2,014,460)
Beginning Fund Balance 8,006,285 8,934,243 8,367,699 8,367,699 7,301,766 7,306,236 7,301,766
Ending Fund Balance 8,934,243 8,367,699 3,645,818 7,301,766 7,306,236 5,287,306 5,287,306
GF Policy Reserve Balance 2,921,178 3,327,969 4,177,825 4,177,825 4,386,716 4,386,716 4,386,716
Fund Balance Available 6,013,065 5,039,730 (532,007) 3,123,941 2,919,520 900,590 900,590
2025 Budget
Operating FundsSummary Report by Fund
001 General Fund
Revenue
Expense
Fund Balance
Exhibit "B"
11/12/2024 Operating Funds Summary Report by Fund 1 of 3
Docusign Envelope ID: E430988E-C959-4A8B-BDD9-727B75DBD1BA
Description
2022
Actual
2023
Actual
2024
Amended
Budget
2024 Est.
Year End
2025
Baseline
2025
Additions 2025 Budget
2025 Budget
Operating FundsSummary Report by Fund
Exhibit "B"
Utility Tax/Franchise Fee 106,449 125,020 149,000 140,915 158,500 - 158,500
Permits 13,537 17,187 20,000 18,150 20,000 - 20,000
Grants - - 56,000 56,000 - - -
Intergovernmental 240,338 274,279 296,500 296,943 307,165 - 307,165
Other Revenue 35,710 13,261 25,525 59,223 25,525 - 25,525
Transfers In 737,167 733,333 1,052,935 1,037,935 890,000 15,000 905,000
Total Revenue 1,133,201 1,163,080 1,599,960 1,609,166 1,401,190 15,000 1,416,190
Streets 1,051,988 1,261,237 1,598,535 1,566,381 1,396,950 15,000 1,411,950
Total Expense 1,051,988 1,261,237 1,598,535 1,566,381 1,396,950 15,000 1,411,950
Net Total 81,213 (98,157) 1,425 42,785 4,240 - 4,240
Beg Fund Balance 52,507 133,720 35,563 35,563 78,348 82,588 78,348
Ending Fund Balance 133,720 35,563 36,988 78,348 82,588 82,588 82,588
Reserves Maintain in GF - - - - - - -
Fund Balance Available 133,720 35,563 36,988 78,348 82,588 82,588 82,588
Permits 1,278,922 1,085,069 872,000 1,372,621 1,302,000 - 1,302,000
Planning and Development 1,098,732 926,769 935,000 1,052,016 1,195,000 - 1,195,000
Other Revenue 12,600 10,410 15,000 12,589 15,000 - 15,000
Total Revenue 2,390,254 2,022,248 1,822,000 2,437,226 2,512,000 - 2,512,000
Building/Permitting 2,795,970 3,210,213 3,688,404 3,403,448 3,290,300 - 3,290,300
Total Expense 2,795,970 3,210,213 3,688,404 3,403,448 3,290,300 - 3,290,300
Net Total (405,716) (1,187,965) (1,866,404) (966,222) (778,300) - (778,300)
Beg Fund Balance 3,417,133 3,011,417 1,823,452 1,823,452 857,230 78,930 857,230
Ending Fund Balance 3,011,417 1,823,452 (42,952) 857,230 78,930 78,930 78,930
Policy Reserves 619,191 665,967 749,600 749,600 737,200 737,200 737,200
Fund Balance Available 2,392,226 1,157,485 (792,552) 107,630 (658,270) (658,270) (658,270)
Expense
101 Street Fund
Revenue
Fund Balance
402 Building/Permitting
Revenue
Expense
Fund Balance
11/12/2024 Operating Funds Summary Report by Fund 2 of 3
Docusign Envelope ID: E430988E-C959-4A8B-BDD9-727B75DBD1BA
Description
2022
Actual
2023
Actual
2024
Amended
Budget
2024 Est.
Year End
2025
Baseline
2025
Additions 2025 Budget
2025 Budget
Operating FundsSummary Report by Fund
Exhibit "B"
Charge for Goods & Srvc 2,687,535 2,955,429 3,369,000 3,363,901 3,827,000 - 3,827,000
Grants - - - - - 30,000 30,000
Other Revenue (28,235) 116,213 53,500 98,943 76,000 - 76,000
Transfers In - - - - - - -
Total Revenue 2,659,300 3,071,642 3,422,500 3,462,844 3,903,000 30,000 3,933,000
Water Utility 2,413,945 2,488,677 3,032,973 2,861,498 3,460,900 472,500 3,933,400
Total Expense 2,413,945 2,488,677 3,032,973 2,861,498 3,460,900 472,500 3,933,400
Net Total 245,355 582,965 389,527 601,346 442,100 (442,500) (400)
Beginning Fund Balance 2,374,981 2,620,336 3,203,301 3,203,301 3,804,647 4,246,747 3,804,647
Ending Fund Balance 2,620,336 3,203,301 3,592,828 3,804,647 4,246,747 3,804,247 3,804,247
Policy Reserve Balance 1,274,143 1,381,176 1,631,738 1,631,738 1,794,912 1,794,912 1,794,912
Fund Balance Available 1,346,193 1,822,125 1,961,090 2,172,909 2,451,835 2,009,335 2,009,335
Charge for Goods & Srvc 1,132,722 1,224,811 1,642,200 1,506,845 2,265,000 - 2,265,000
Grants - - 130,000 130,000 - - -
Other Revenue (14,925) (11,898) 10,500 596 11,500 - 11,500
Transfer In - 200,000 - - - - -
Total Revenue 1,117,797 1,412,913 1,782,700 1,637,441 2,276,500 - 2,276,500
Stormwater Utility 1,007,757 1,409,017 1,759,967 1,504,494 1,848,680 218,600 2,067,280
Total Expense 1,007,757 1,409,017 1,759,967 1,504,494 1,848,680 218,600 2,067,280
Net Total 110,040 3,896 22,733 132,947 427,820 (218,600) 209,220
Beginning Fund Balance 544,909 654,949 658,845 658,845 791,792 1,219,612 791,792
Ending Fund Balance 654,949 658,845 681,578 791,792 1,219,612 1,001,012 1,001,012
Policy Reserve Balance 543,928 646,251 766,956 766,956 843,652 843,652 843,652
Fund Balance Available 111,021 12,594 (85,378) 24,836 375,960 157,360 157,360
Fund Balance
408 Stormwater Utility Fund
Revenue
Expense
406 Water Utility Fund
Revenue
Expense
Fund Balance
11/12/2024 Operating Funds Summary Report by Fund 3 of 3
Docusign Envelope ID: E430988E-C959-4A8B-BDD9-727B75DBD1BA
Description
2022
Actual
2023
Actual
2024
Amended
Budget
2024 Est.
Year End
2025
Baseline
2025
Additions
2025
Budget
Real Estate Excise Taxes 2,081,558 1,490,525 1,600,000 1,714,584 1,900,000 - 1,900,000
Other Revenue (107,336) 304,885 125,000 174,807 140,000 - 140,000
Total Revenue 1,974,222 1,795,410 1,725,000 1,889,391 2,040,000 - 2,040,000
Utility 4,798 65,000 - - - - -
General - - - - - - -
Streets - 537,358 - - - - -
Parks - - 225,000 - - 500,000 500,000
Debt Service (GO Bonds)1,414,003 1,408,994 2,063,555 1,992,689 2,808,645 - 2,808,645
Total Expense 1,418,801 2,011,352 2,288,555 1,992,689 2,808,645 500,000 3,308,645
Net Total 555,421 (215,942) (563,555) (103,298) (768,645) (500,000) (1,268,645)
Beg Fund Balance 3,945,659 4,501,080 4,285,138 4,285,138 4,181,840 3,413,195 4,181,840
Ending Fund Balance 4,501,080 4,285,138 3,721,583 4,181,840 3,413,195 2,913,195 2,913,195
Debt Service Reserves 1,408,995 1,408,996 2,808,645 2,808,645 2,350,435 2,350,435 2,350,435
Fund Balance Available 3,092,085 2,876,142 912,938 1,373,195 1,062,760 562,760 562,760
Description
2022
Actual
2024
Amended
Budget
2024 Est.
Year End
2025
Baseline
2025
Additions
2025
Budget
Planning & Development 694,209 320,790 251,000 270,268 215,000 - 215,000
Grants - - - - - - -
Other Revenue (48,790) 91,918 250 26,811 250 - 250
Total Revenue 645,419 412,708 251,250 297,079 215,250 - 215,250
Park Impact Fee 1,413,416 1,729,852 827,000 1,202,000 - 640,000 640,000
Total Expense 1,413,416 1,729,852 827,000 1,202,000 - 640,000 640,000
Net Total (767,997) (1,317,144) (575,750) (904,921) 215,250 (640,000) (424,750)
Beg Fund Balance 3,417,058 2,649,061 1,331,917 1,331,917 426,996 642,246 426,996
Ending Fund Balance 2,649,061 1,331,917 756,167 426,996 642,246 2,246 2,246
Fund Balance Available 2,649,061 1,331,917 756,167 426,996 642,246 2,246 2,246
105 Real Estate Excise Tax (REET) Fund
Exhibit "C"
2025 Budget
Capital Service Fund
Summary Report by Fund
114 Park Impact Fee (PIF) Fund
Revenue
Expense
Fund Balance
Revenue
Expense
Fund Balance
11/12/2024 Capital Service Funds Summary Report by Fund 1 of 2
Docusign Envelope ID: E430988E-C959-4A8B-BDD9-727B75DBD1BA
Description
2022
Actual
2023
Actual
2024
Amended
Budget
2024 Est.
Year End
2025
Baseline
2025
Additions
2025
Budget
Exhibit "C"
2025 Budget
Capital Service Fund
Summary Report by Fund
Planning & Development 784,403 593,928 568,000 702,436 465,000 - 465,000
Other Revenue (42,322) 62,418 250 16,538 250 - 250
Total Revenue 742,081 656,346 568,250 718,974 465,250 - 465,250
Transp Impact Fee 2,393,455 2,079,008 1,716,000 1,478,640 - - -
Total Expense 2,393,455 2,079,008 1,716,000 1,478,640 - - -
Net Total (1,651,374) (1,422,662) (1,147,750) (759,666) 465,250 - 465,250
Beginning Fund Balance 3,959,377 2,308,003 885,341 885,341 125,675 590,925 125,675
Ending Fund Balance 2,308,003 885,341 (262,409) 125,675 590,925 590,925 590,925
Fund Balance Available 2,308,003 885,341 (262,409) 125,675 590,925 590,925 590,925
Description
2022
Actual
2024
Amended
Budget
2024 Est.
Year End
2025
Baseline
2025
Additions
2025
Budget
Contributed Capital 1,316,707 832,398 1,550,000 998,966 1,550,000 - 1,550,000
Other Revenue (139,689) 421,270 200,000 309,042 200,000 - 200,000
Total Revenue 1,177,018 1,253,668 1,750,000 1,308,008 1,750,000 - 1,750,000
Intergovernmental 23,042 17,519 40,000 21,098 40,000 - 40,000
Capital Outlay - - - - - - -
Transfers Out 234,511 2,444,522 6,360,000 2,902,733 - 6,955,000 6,955,000
Total Expense 257,553 2,462,041 6,400,000 2,923,831 40,000 6,955,000 6,995,000
Net Total 919,465 (1,208,373) (4,650,000) (1,615,823) 1,710,000 (6,955,000) (5,245,000)
Beg Fund Balance 8,299,333 9,218,798 8,010,425 8,010,425 6,394,602 8,104,602 6,394,602
Ending Fund Balance 9,218,798 8,010,425 3,360,425 6,394,602 8,104,602 1,149,602 1,149,602
Fund Balance Available 9,218,798 8,010,425 3,360,425 6,394,602 8,104,602 1,149,602 1,149,602
416 Water Utility SDC Fund
Revenue
Expense
Fund Balance
115 Traffic Impact Fee (TIF) Fund
Revenue
Expense
Fund Balance
11/12/2024 Capital Service Funds Summary Report by Fund 2 of 2
Docusign Envelope ID: E430988E-C959-4A8B-BDD9-727B75DBD1BA
Description
2022
Actual
2023
Actual
2024
Amended
Budget
2024 Est.
Year End
2025
Baseline
2025
Additions 2025 Budget
Fines and Forfeits 1,245 500 6 500 - 500
Other Revenue 2,794 1,010 78 1,010 - 1,010
Total Revenue 4,039 1,510 84 1,510 - 1,510
Small Tools & Equipment - - - - - -
Intergovernmental 336 500 - 500 - 500
Total Expense 336 500 - 500 - 500
Net Total 3,703 1,010 84 1,010 - 1,010
Beginning Fund Balance 9,678 9,678 5,211 9,762 10,772 9,762
Ending Fund Balance 9,189 10,688 9,762 10,772 10,772 10,772
Fund Balance Available 9,189 10,688 9,762 10,772 10,772 10,772
Property Tax - - - - 30,000 - 30,000
Other Revenue - - - - - - -
Total Revenue - - - - 30,000 - 30,000
Services - - - - 30,000.00 - 30,000.00
Transfers-Out - - - - - - -
Total Expense - - - - 30,000 - 30,000
Net Total - - - - - -
Beg Fund Balance - - - - - - -
Ending Fund Balance - - - - - - -
Fund Balance Available - - - - - - -
Retail Sales Tax 24,204 25,000 19,533 25,000 - 25,000
Other Revenue - - - - - -
Total Revenue 24,204 25,000 19,533 25,000 - 25,000
Transfers-Out - - - - - -
Total Expense - - - - - -
Net Total 24,204 25,000 19,533 25,000 - 25,000
Beg Fund Balance 42,972 90,470 90,470 110,003 135,003 110,003
Ending Fund Balance 67,176 115,470 110,003 135,003 135,003 135,003
Fund Balance Available 67,176 115,470 110,003 135,003 135,003 135,003
Exhibit "D"
111 Drug Fund
Revenue
Expense
Fund Balance
2025 Budget
Special Revenue and Debt Service Fund
Summary Report by Fund
140 Affordable Housing
Revenue
Expense
Fund Balance
130 Tax Increment Area
Revenue
Expense
Fund Balance
11/12/2024
Special Revenue Fund and Debt Service Fund
Summary Report by Fund 1 of 2
Docusign Envelope ID: E430988E-C959-4A8B-BDD9-727B75DBD1BA
Description
2022
Actual
2023
Actual
2024
Amended
Budget
2024 Est.
Year End
2025
Baseline
2025
Additions 2025 Budget
Exhibit "D"
2025 Budget
Special Revenue and Debt Service Fund
Summary Report by Fund
Vehicle Licensing Fees 744,513 850,000 1,112,620 1,165,000 - 1,165,000
Other Revenue - 100 7,834 3,000 - 3,000
Total Revenue 744,513 850,100 1,120,454 1,168,000 - 1,168,000
Personnel - - - - 104,500 - 104,500
Operations & Maintenance - - - 12,188 73,000 - 73,000
Services - - - - 5,000 - 5,000
Transfers-Out 350,000 1,047,900 691,135 - 895,000 895,000
Total Expense 350,000 - 1,047,900 703,323 182,500 895,000 1,077,500
Net Total 394,513 (197,800) 417,131 985,500 (895,000) 90,500
Beg Fund Balance 192,402 389,688 389,688 806,819 1,792,319 806,819
Ending Fund Balance 586,915 191,888 806,819 1,792,319 897,319 897,319
Fund Balance Available 586,915 191,888 806,819 1,792,319 897,319 897,319
Transfers-In 1,804,680 2,454,680 2,383,801 3,324,765 - 3,324,765
Other Revenue - - 377,518 - - -
Other Financing Sources - 32,000,000 31,228,927 - - -
Total Revenue 1,804,680 34,454,680 33,990,246 3,324,765 - 3,324,765
Debt Service 1,804,680 2,754,680 3,122,082 3,324,765 - 3,324,765
Transfers-Out - 31,700,000 16,014,144 - 13,780,000 13,780,000
Total Expense 1,804,680 34,454,680 19,136,226 3,324,765 13,780,000 17,104,765
Net Total - - 14,854,020 - (13,780,000) (13,780,000)
Beg Fund Balance - - - 14,854,020 14,854,020 14,854,020
Ending Fund Balance - - 14,854,020 14,854,020 1,074,020 1,074,020
Fund Balance Available - - 14,854,020 14,854,020 1,074,020 1,074,020
150 Transportation Benefit District
Revenue
Expense
200 Debt Service Fund
Revenue
Expense
Fund Balance
Fund Balance
11/12/2024
Special Revenue Fund and Debt Service Fund
Summary Report by Fund 2 of 2
Docusign Envelope ID: E430988E-C959-4A8B-BDD9-727B75DBD1BA
Description
2022
Actual
2023
Actual
2024
Amended
Budget
2024 Est.
Year End
2025
Baseline
2025
Additions 2025 Budget
Grants 358,778 8,753,370 7,235,945 - 2,797,370 2,797,370
Other Revenue 852,966 950,000 368,159 - 400,000 400,000
Transfers In 4,495,639 37,645,980 23,247,852 - 17,172,230 17,172,230
Other Financing Sources - 625,000 70,000 - 555,000 555,000
Total Revenue 5,707,383 47,974,350 30,921,956 - 20,924,600 20,924,600
Facilities 157,792 4,532,000 3,487,048 - 1,000,000 1,000,000
Cemetery - - - - - -
Streets 3,830,460 38,335,850 24,842,629 - 18,129,600 18,129,600
Parks 1,707,163 3,886,000 1,988,707 - 2,245,000 2,245,000
Transfers Out - - - - - -
Total Expense 5,695,415 46,753,850 30,318,384 - 21,374,600 21,374,600
Net Total 11,968 1,220,500 603,572 - (450,000) (450,000)
Beginning Fund Balance 1,025,374 950,164 950,164 1,553,736 1,553,736 1,553,736
Ending Fund Balance 1,037,342 2,170,664 1,553,736 1,553,736 1,103,736 1,103,736
Fund Balance Available 1,037,342 2,170,664 1,553,736 1,553,736 1,103,736 1,103,736
Description
2022
Actual
2024
Amended
Budget
2024 Est.
Year End
2025
Baseline
2025
Additions 2025 Budget
Other Revenue - - - - - -
Transfers In 272,412 6,748,000 2,902,733 - 7,031,000 7,031,000
Other Financing Sources - 3,500,000 - - 500,000 500,000
Total Revenue 272,412 10,248,000 2,902,733 - 7,531,000 7,531,000
Water Capital 272,412 10,248,000 2,902,733 - 7,531,000 7,531,000
Total Expense 272,412 10,248,000 2,902,733 - 7,531,000 7,531,000
Net Total - - - - - -
Beginning Fund Balance 16,536 16,536 16,536 16,536 16,536 16,536
Ending Fund Balance 16,536 16,536 16,536 16,536 16,536 16,536
Fund Balance Available 16,536 16,536 16,536 16,536 16,536 16,536
Revenue
2025 Budget
Capital Project/Equipment Replacement Funds
Summary Report by Fund
Expense
Exhibit "E"
Expense
Fund Balance
Fund Balance
300 General Capital Project Fund
Revenue
410 Water Utility Capital Project Fund
11/12/2024 Capital Project/ERF Summary Report by Fund 1 of 2
Docusign Envelope ID: E430988E-C959-4A8B-BDD9-727B75DBD1BA
Description
2022
Actual
2023
Actual
2024
Amended
Budget
2024 Est.
Year End
2025
Baseline
2025
Additions 2025 Budget
2025 Budget
Capital Project/Equipment Replacement Funds
Summary Report by Fund
Exhibit "E"
Other Revenue - - - - - -
Grants - - - - - -
Transfers In 27,158 1,185,000 1,165,848 - - -
Other Financing Sources - 2,404,000 - - 2,404,000 2,404,000
Total Revenue 27,158 3,589,000 1,165,848 - 2,404,000 2,404,000
Storm Capital 27,158 3,589,000 1,160,357 - 2,404,000 2,404,000
Total Expense 27,158 3,589,000 1,160,357 - 2,404,000 2,404,000
Net Total - - 5,491 - - -
Beginning Fund Balance - (5,491) (5,491) - - -
Ending Fund Balance - (5,491) - - - -
Fund Balance Available - (5,491) - - - -
Description
2022
Actual
2023
Actual
2024
Amended
Budget
2024 Est.
Year End
2025
Baseline
2025
Additions 2025 Budget
Other Revenue - 50 - - - -
Transfers In 604,915 275,000 275,000 284,100 - 284,100
Total Revenue 604,915 275,050 275,000 284,100 - 284,100
General Government - 131,000 130,246 - - -
Public Safety 65,138 165,000 161,905 - - -
Water - - - - 5,000 5,000
Cemetery - - - - - -
Stormwater 50,244 - - - 9,000 9,000
Streets - - - - 31,000 31,000
Community 24,400 - - - 43,500 43,500
Parks - - - - 24,000 24,000
Total Expense 139,782 296,000 292,151 - 112,500 112,500
Net Total 465,133 (20,950) (17,151) 284,100 (112,500) 171,600
Beginning Fund Balance 298,704 645,762 645,762 628,611 912,711 628,611
Ending Fund Balance 763,837 624,812 628,611 912,711 800,211 800,211
Fund Balance Available 763,837 624,812 628,611 912,711 800,211 800,211
Fund Balance
501 Equipment Replacement Fund
Revenue
Expense
412 Storm Utility Capital Project Fund
Revenue
Expense
Fund Balance
11/12/2024 Capital Project/ERF Summary Report by Fund 2 of 2
Docusign Envelope ID: E430988E-C959-4A8B-BDD9-727B75DBD1BA
Job Title
2023 FTE
Allocation
2024 FTE
Allocation
2025 FTE
Allocation
2025 FTE
Percentage
Executive 1.00 1.00 1.00 1.15%
Total Finance 6.30 6.30 6.05 6.97%
Total Human Resources 2.40 2.40 2.40 2.77%
Total Administration 5.60 5.60 5.60 6.46%
Total General Government/Facilities 1.40 1.55 1.75 2.02%
Total Public Safety 19.00 21.00 21.00 24.21%
Total Cemetery 0.30 0.35 0.70 0.81%
Total Long Range Planning & Code Enforcement 1.50 1.50 1.50 1.73%
Total Parks 5.65 6.65 8.30 9.57%
Total Streets 6.10 6.90 6.65 7.67%
Total Building and Permitting 15.70 15.70 15.10 17.41%
Total Water Utility 7.00 7.00 9.80 11.30%
Total Stormwater Utility 4.30 6.30 6.90 7.95%
Total Full Time Equivalents 76.25 82.25 86.75 100.00%
Full-Time Employees 75.00 81.00 85.00 97.98%
Part-Time Employees 1.25 1.25 1.75 2.02%
Exhibit "F"
Personnel Schedule (Full-Time Equivalents)
2025 Budget
Part-Time Staff
Full-Time Staff
11/12/2024 Personnel Schedule (Full-Time Equivalents 1 of 1
Docusign Envelope ID: E430988E-C959-4A8B-BDD9-727B75DBD1BA