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10/17/2023 - Work Study - PacketJ .. IYuI. , Mayor: Rob Putaansuu Administrative Official Councilmembers: MarkTrenary (Mayor Pro-Tempore) E/D & Tourism Committee, Chair Utilities/Sewer Advisory Committee Transportation Committee KRCC-alt Shawn Cucciardi Finance Committee E/D & Tourism Committee Lodging Tax, Chair Fred Chang Economic Development & Tourism Committee Land Use Committee Transportation Committee Jay Rosa pepe Finance Committee, Land Use Committee KRCC, PSRC-alt, PSRCTranspol-alt, KRCC Transpol alt, KRCC Planpol-alt, John Clauson Finance Committee, Chair Utilities/Sewer Advisory Committee Kitsap Public Health District-alt Cindy Lucarelli Festival of Chimes & Lights Committee, Chair Utilities/Sewer Advisory Committee, Chair Kitsap Economic Development Alliance Scott Diener Land Use Committee, Chair Transportation Committee Department Directors: Nicholas Bond, AICP Development Director Denis Ryan Public Works Director Tim Drury Municipal Court Judge Noah Crocker, M.B.A. Finance Director Matt Brown Police Chief Brandy Wallace, MIMIC, CPRO City Clerk Meeting Location: Council Chambers, V Floor 216 Prospect Street Port Orchard, WA 98366 Contact us: (360) 876-4407 cityhall@portorchardwa.gov City of Port Orchard Council Work Study Session October 17, 2023 6:30 p.m. Pursuant to the Open Public Meetings Act, the City Council is conducting its public meeting in the Council Chambers at City Hall. Members of the public may view and provide public comment during the meeting in person at City Hall, via the online platform zoom (link below), or via telephone (number below). The public may also view the meeting live on the City's YouTube channel. Remote access Zoom Webinar ID: https://us02web.zoom.us/*/86456368962 Zoom Call -In: 1 253 215 8782 Guiding Principles • Are we raising the bar? • Are we honoring the past, but not living in the past? • Are we building connections with outside partners? • Is the decision -making process positively impacting diversity, equity, and inclusion? CALL TO ORDER Pledge of Allegiance 1. Public Hearing on Mid -Year Biennial Review and Modifications Bud (Crocker) Page 2 Estimated Time: 60 minutes Good of the Order Please turn off cell phones during meeting and hold your questions for staff until the meeting has been adjourned Meeting materials are available on the City's website: www.portorchardwa.aov or by contacting the City Clerk's Office, 360.876.4407 The City of Port Orchard does not discriminate on the basis of disability. Contact the City Clerk's office should you need special accommodations. Back to Agenda City of Port Orchard 216 Prospect Street, Port Orchard, WA 98366 (360) 876-4407 • FAX (360) 895-9029 Agenda Staff Report Agenda Item No.: Public Hearing Subject: Public Hearing on 2023-2024 Budget Mid -Biennial Review and Modification Meeting Date: October 17, 2023 Prepared by: Noah D. Crocker Finance Director Atty Routing No: NA Atty Review Date: NA Summary: As established by RCW 35A.34.130 a mid -biennial review of the biennial budget is required. This review shall occur no sooner than eight months after the start of the biennium (September 1) and no later than the close of the fiscal year (December 31). The Finance Department has consulted and reviewed possible modifications of the Biennial Budget with all City Departments and the Mayor. The Finance Committee has met and reviewed the proposed modifications to the budget prior to council work study. The city has focused its criteria for mid -year modification to those items that are corrections, required, and are large capital with budgetary impacts. The Budget Amendment Ordinance reflects the following: 1. Adopting Budget Amendments which reflect City Council and staff actions throughout 2023 totaling —Expenditures of $4.011 million a. Payroll: $209,690 b. Contracts: $937K c. ERR: $1.722 Mil d. Debt Payments: $1.142 Mil 2. New Expenditure Requests total — $6.975 million a. Administration: $325K b. Finance: $52K c. Police Expenses: $50K d. Human Resources $13K e. Public Works: $189K f. Additions to the ERR Fleet/Eq: $66K g. Capital Projects $6.280 Mil i. Facilities: $2 Mil ii. Transportation: $2.215 Mil iii. Water: $213K iv. Sewer: $1.852 Mil Page 2 of 16 Back to Agenda h. Financial Policies Staff Report Page 2 of 2 $750K i. WC towards 25% Target $550K ii. Stabilization $200K Debt Pre -Funding $1.984 Mil New Personnel & Vehicles $1.383 Mil i. 1 FTE Police Officer 1. Vehicle ii. 1 FTE Deputy Chief 1. Vehicle iii. 3 FTE Public Works Personnel 1. 2 Vehicles iv. 1 FTE Public Works Office Assistant v. Reduce 1 FTE Civil Engineer 1 vi. 1 FTE Add Program Coordinator/Inspector 1. Vehicle vii. 1 FTE Permit Tech viii. Additional 8 hrs/wk Permit Center Assistant 3. Revenue Adjustments: $15.087 Mil a. Additional Revenue: $4.323 Mil b. Reductions Revenue: $329K c. ERR Revenue: $2.071 Mil d. Grants and Loan Proceeds: $3.074 Mil e. Transfers: $5.948 Mil Recommendation: Staff recommends the mayor open the public hearing. Relationship to Comprehensive Plan: 1. City Hall 2. Facilities 3. TIP 1.1 BSPP ROW 4. TIP 1.13 Lippert 5. TIP 1.14 Safe Routes Sidney Non -Motorized 6. TIP 1.15 Pottery Ave (Water, Sewer, Street) 7. TIP 1.18 Tremont Phase 2/3 8. TIP 1.16 SR166 Bay Street (Water, Sewer, Street) 9. TIP 1.19 SB 160 2A Design 10. TIP 1.20 BSPP Construction 11. TIP 1.3 BayStreetWest 12. TIP 1.7 Bethel 13. TIP 1.8/1.9 14. WCIP#23-390 Zone 15. Water Main Replacements Page 3 of 16 Back to Agenda 16. Melcher Pump Station 17. Well #7 18. Bay Street Lift Station 19. SCIP #SB Ruby Creek 20. Sewer Lift Station Controls Fiscal Impact: The 2023 — 2024 Biennial Budget is impacted as follows: $15.087 mil additional expenditure authority (See attached materials) Alternatives: Do not open the public hearing Attachments: Included Staff Report Page 2 of 2 Page 4 of 16 Back to Aaenda O RCHARD Mid -Biennial Budget Review Schedule • Departments provided Budget Status Report • Finance Director reviews Budget Status Report with Mayor • Departments are consulted on possible modifications to the budget • Potential Department Director interview on modifications OCTOBER • October 17, 2023 Council Finance Committee initial review of Status Report • October 17, 2023 Work Study Session Mid -Biennial Review modification recommendations and Public Hearing • October 24, 2023 Presentation on Revenue Sources leading to setting of 2024 Property Tax Levy Collection • October 24, 2023 Public Hearing setting 2024 Property Tax Levy Collection • October 24,2023 Public Hearing on modifications to the Biennial Budget shall be advertised at least once and shall be held no later than the first Monday in December and may be continued from time to time. • At such hearing, the Council may consider a proposed Ordinance to carry out any modification, subject to the other provisions on RCW 35.34. NOVEMBER • Finance Director records modifications to the Biennial Budget Page 5 of 16 Back to Agenda Highlights of the 2023-2024 Mid -Biennial Review Mayor's Proposed Budget Adjustments Finance Committee's Proposed added Budget Adjustments Governmental- Operational Funds Fund 001-Current Expense: $2,025,900 • Dangerous Abatement (2023)-CO 052-23 $40,000 • Derelict Vessel Abatement 2023 & 2024 $100,000 • Plan Review and Building Inspections $391,000 • Housing Action Plan $44,000 • Catch Up ER&R Payment for Replacement $675,900 • Council/Mayor Request -Additional funding Chimes and Lights. $5,000 • Mayor Request (Housing Kitsap) $45,000 • Mayor Request 720 Key Card & other Facilities $15,000 • Mayor Request KEDA Increase $10,000 • IT Grant-Cybersecurity $37,000 • IT -Fleet Telematics $15,000 • Full Employment Investigations (new employees) $25,000 • Basic Law Enforcement Academy $25,000 • Inclusion Commission Budget - Supplies $1,000 • Inclusion Commission Budget - Services $2,000 • Inclusion Commission Employee Survey $10,000 • Facilities Services (Library HVAC repair) $10,000 • City Hall Upgrades (urinals and water bottle fill stations) $25,000 Fund 002-City Street Fund: $701,000 • Catch Up ER&R Payments for Replacements $525,000 • Radar Feedback Signs (Transportation Committee request) $40,000 • Repair Bay Street Ped Path at Rockwell Park (seawall issue) $20,000 • Addition to the Fleet: Street Truck $66,000 • Working Capital Policy moving toward 25%-General $50,000 *Multi Funds-AWC Insurance $30,000 I*New Request are bolded for reference Page 1 of 16 Back to Agenda Highlights of the 2023-2024 Mid -Biennial Review Governmental— Special and Debt Funds Fund 109-Real Estate Excise Tax: $401,590 • City Hall Debt (Partial) Pre -funding $102,590 • Tremont REET 2-Debt Prefunding $299,000 Fund 206-Governmental Debt Service: • Add: City Hall Principle (REET 1) • Add: City Hall Interest (REET 1) $697,410 $238,950 $458,460 Governmental- Capital Construction Funds Fund 302-Capital Construction: $2,019,300 • Capital Projects Salary & Benefits $19,300 • Office Building & Parking Due Diligence $50,000 • Office Building & Parking Purchase $1,950,000 Fund 304-Street Capital Construction: $2,330,890 • Capital Projects Salary & Benefits $11,390 • Contracts: Blueberry & Salmonberry $97,000 • Goldenrod Street Lighting $7,500 • TIP 1.14 Safe Routes Sidney Non Motorized- Design $235,000 • TIP 1.18 Tremont Phase 2/3 $732,000 • TIP 1.19 SB 160 2A Design $600,000 • TIP 1.16 SR166 Design -Street $648,000 *New Request are bolded for reference Page 5 of 16 Back to Agenda Highlights of the 2023-2024 Mid -Biennial Review Enterprise Operational and Capital Funds Fund 411-Water Operations: $1,423,250 • Well 7 Chlorination System--0074-23 TMG Services $95,000 • PSE-Additional expenses (2023 & 2024) $140,000 • Capital Project Salary & Benefits $25,000 • Catch Up ER&R Payment for Replacement $65,000 • Water - Source Supplies $50,000 • Water - Distribution Supplies (dechlorinates for flushing) $12,000 • Water Operations Debt Pre -funding $761,250 • Working Capital Policy moving toward 25%-General $200,000 • Stabilization Policy Contributions —Water $100,000 Fund 413-Water Capital: $732,450 • Capital Project Salary & Benefits $25,000 • WCIP#23-390 Zone Low Pressure (Removed) ($637,000) • Water Main Replacement(2023)-Sroufe $250,000 • Well No. 7 Preconstruction Design $500,000 • Pottery Ave -Water $100,000 • Water CFC Debt Pre -funding $494,450 Fund 414-Water Debt Service: $337,970 • Increase: McCormick Reservoir Agreement Payments $260,000 • Add: 390-Zone Low Pressure Loan (2023) $700 • Add: Melcher Pump Station Rebuild (2023) $1,500 • Add: 390-Zone Low Pressure Loan (2024)--Early Payoff $14,000 • Add: Melcher Pump Station Rebuild (2024) $1,500 • Add: City Hall Principle (Water) $20,650 • Add: City Hall Interest (Water) $39,620 Fund 424-Storm Debt Service: $43,050 • Add: City Hall Principle (Storm) $14,750 • Add: City Hall Interest (Storm) $28,300 *New Request are bolded for reference Page 9 of 16 Back to Agenda Highlights of the 2023-2024 Mid -Biennial Review Enterprise Operational and Capital Funds Fund 431-Sewer Operations: $1,146,750 • Catch Up ER&R Payments for Replacements $439,000 • Sewer - Lift Station Supplies $25,000 • Sewer Operations Debt Pre -funding $282,750 • Working Capital Policy moving toward 25%-General $300,000 • Stabilization Policy Contributions —Sewer $100,000 Fund 433-Sewer Capital: $1,902,000 • Capital Project Salary & Benefits $6,000 • Pottery Ave -Sewer $500,000 • Bay Street Lift Station Design -Grant $150,000 • Bay Street Lift Station Design -Loan $850,000 • SCIP #SB Ruby Creek increase to get to 100% Design $352,000 • Bay Street Lift Station Debt Pre -Funding $44,000 Fund 434-Sewer Debt Service: • Add: Sewer Lift Stations (2023 & 2024) • Add: City Hall Principle (Sewer) • Add: City Hall Interest (Sewer) ERR Operational and Capital Purchases Fund 500— ERR: Operations: • Fuel & Insurance Additions to the Fleet: • Police Department • Police Department • Public Works Admin Vehicle • Public Works Street Truck • Public Works Water Truck(2) *New Request are bolded for reference $63,870 $ 3, 600 $20,650 $39,620 $352,500 $17,500 $64,000 $78,000 $45,000 $66,000 $82,000 Page 4 of 16 Back to Agenda Highlights of the 2023-2024 Mid -Biennial Review Personnel Requests Personnel Requests— $1,262,630 • Plans Examiner/Building Inspector $148,000 • Add: Police Officer $173,300 • Add: Deputy Police Chief $232,000 • Remove: Civil Engineer 1 ($155,300) • Add: Program Coordinator/Inspector $155,300 • Add: PW-Personnel $148,900 • Add: PW-Personnel $148,900 • Add: PW-Personnel $148,900 • Add: PW-Office Assistant 1 $115,230 • Add: Permit Tech $129,400 • Add: Permit Center (Parttime) Add'I Hrs $18,000 • Salary and Benefit Cost Updates/Projections $250,000 Personnel Request: Fund Total • 001: $815,930 • 411: $446,700 Request Not Funded • General Fund Working Capital Policy: Working toward 25% • Bay Street Set Aside for Construction • Storm Working Capital Policy: Working toward 25% • Storm Stabilization Contribution • Storm Prefunding Debt Obligations (Tremont & City Hall) • PW Vehicle • 3rd-Police Officer & Vehicle *New Request are bolded for reference Page f of 16 Back to Agenda 2023-2024 Current 2023-2024 2023-2024 Amended •=oil Biennial Budget Ord. Adjustments Biennial Budget 018-23 Beginning Fund Balance $ 71,128,012 $ - $ 71,128,012 Revenue $ 153,799,788 $ 15,087,474 $ 168,887,262 Expense $ 147,913,041 $ 18,684,550 $ 166,597,591 Ending Fund Balance $ 77,014,759 $ (3,597,076) $ 73,417,683 2023-2024 Current Biennial Budget 2023-2024 Adjustments 2023-2024 Amended Biennial Budget Total Revenue $ 224,927,800 $ 15,087,474 $ 240,015,274 Total Expense $ 224,927,800 1 $ 15,087,474 1 $ 240,015,274 2023-2024 Current 2023-2024 2023-2024 Amended Fund: 002 - City Street Fund Biennial Budget Ord. Adjustments Biennial Budget 018-23 Beginning Fund Balance $ 2,771,168 $ - $ 2,771,168 Revenue $ 5,610,532 $ 596,543 $ 6,207,075 Expense $ 6,148,192 $ 688,120 $ 60836,312 Ending Fund Balance $ 2,233,508 $ (91,577) $ 2,141,931 2023-2024 Current Fund: 003 - Stabilization Fund Biennial Budget Ord. 2023-2024 2023-2024 Amended Adjustments Biennial Budget 018-23 $ - $ 2,740,960 Beginning Fund Balance $ 2,740,960 Revenue $ 180,040 $ - $ 180,040 Expense $ - $ - $ - Ending Fund Balance $ 2,921,000 $ - $ 2,921,000 Page 11 of 16 Page 1 Back to Agenda 2023-2024 Current 2023-2024 2023-2024 Amended Fund: 103 - Criminal Justice Biennial Budget Ord. Adjustments Biennial Budget 018-23 Beginning Fund Balance $ 647,725 $ - $ 647,725 Revenue $ 775,075 $ - $ 775,075 Expense $ 1,125,000 $ 142,000 $ 1,267,000 Ending Fund Balance $ 297,800 $ (142,000) $ 155,800 2023-2024 Current 2023-2024 2023-2024 Amended Fund: 104 - Special Investigative Unit Biennial Budget Ord. Adjustments Biennial Budget 018-23 Beginning Fund Balance $ 98,895 $ - $ 98,895 Revenue $ 8,005 $ - $ 8,005 Expense $ 8,000 $ - $ 8,000 Ending Fund Balance $ 98,900 $ - $ 98,900 2023-2024 Current 2023-2024 2023-2024 Amended Fund: 107 - Community Events Biennial Budget Ord. Adjustments Biennial Budget 018-23 Beginning Fund Balance $ 321,780 $ - $ 321,780 Revenue $ 227,420 $ - $ 227,420 Expense $ 227,400 $ - $ 227,400 Ending Fund Balance $ 321,800 $ - $ 321,800 2023-2024 Current 2023-2024 2023-2024 Amended Fund: 108 - Paths & Trails Biennial Budget Ord. Adjustments Biennial Budget 018-23 Beginning Fund Balance $ 13,784 $ - $ 13,784 Revenue $ 2,016 $ - $ 2,016 Expense $ - $ - $ - Ending Fund Balance $ 15,800 $ - $ 15,800 2023-2024 Current Fund: 109 - Real Estate Excise Tax Biennial Budget Ord. 2023-2024 2023-2024 Amended Adjustments Biennial Budget 018-23 Beginning Fund Balance $ 4,182,707 $ - $ 4,182,707 Revenue $ 1,600,093 $ 1,600,000 $ 3,200,093 Expense $ 4,014,485 $ 1,099,000 $ 5,113,485 Ending Fund Balance $ 1,768,315 $ 501,000 $ 2,269,315 Page 12 of 16 Page 2 Back to Agenda 2023-2024 Current 2023-2024 2023-2024 Amended Fund: 111 - Impact Mitigation Fee Biennial Budget Ord. Adjustments Biennial Budget 018-23 Beginning Fund Balance $ 5,304,555 $ - $ 5,304,555 Revenue $ 10,877,245 $ - $ 101877,245 Expense $ 5,474,500 $ 673,390 $ 6,147,890 Ending Fund Balance $ 10,707,300 $ (673,390) $ 10,033,910 2023-2024 Current 2023-2024 2023-2024 Amended Fund: 206 - Bond Redemption Fund Biennial Budget Ord. Adjustments Biennial Budget 018-23 Beginning Fund Balance $ - $ - $ - Revenue $ 598,400 $ 1,099,000 $ 1,697,400 Expense $ 598,400 $ 697,410 $ 1,295,810 Ending Fund Balance $ - $ 401,590 $ 401,590 Rf M11 - 2023-2024 Current 2023-2024 2023-2024 Amended Fund: 302 - Capital Construction Biennial Budget Ord. Adjustments Biennial Budget 018-23 Beginning Fund Balance $ 547,631 $ - $ 547,631 Revenue $ 18,306,969 $ 2,019,300 $ 20,326,269 Expense $ 18,261,400 $ 2,019,300 $ 20,280,700 Ending Fund Balance $ 593,200 $ - $ 593,200 2023-2024 Current 2023-2024 2023-2024 Amended Fund: 304 - Street Capital Projects Biennial Budget Ord. Adjustments Biennial Budget 018-23 Beginning Fund Balance $ 2,299,051 $ - $ 2,299,051 Revenue $ 12,580,949 $ 2,552,405 $ 15,133,354 Expense $ 12,228,820 $ 2,330,890 $ 14,559,710 Ending Fund Balance $ 2,651,180 $ 221,515 $ 2,872,695 Page 13 of 16 Page 3 Back to Agenda 2023-2024 Current Fund: 412 - Water Stabilization Biennial Budget Ord. 2023-2024 2023-2024 Amended Adjustments Biennial Budget 018-23 Beginning Fund Balance $ 966,406 $ - $ 966,406 Revenue $ 94 $ 100,000 $ 100,094 Expense $ - $ - $ - Ending Fund Balance $ 966,500 $ 100,000 $ 1,066,500 2023-2024 Current 2023-2024 2023-2024 Amended Fund: 413 - Water Capital Biennial Budget Ord. Adjustments Biennial Budget 018-23 Beginning Fund Balance $ 7,558,941 $ - $ 7,558,941 Revenue $ 14,861,859 $ 138,000 $ 14,999,859 Expense $ 11,424,000 $ 1,007,900 $ 12,431,900 Ending Fund Balance $ 10,996,800 $ (869,900) $ 10,126,900 2023-2024 Current Fund: 414 - Water Debt Service Biennial Budget Ord. 2023-2024 2023-2024 Amended Adjustments Biennial Budget 018-23 Beginning Fund Balance $ - $ - $ - Revenue $ 1,502,600 $ 1,593,670 $ 3,096,270 Expense $ 1,502,600 $ 337,970 $ 1,840,570 Ending Fund Balance $ - $ 1,255,700 $ 1,255,700 Page 14 of 16 Page 4 Back to Agenda 2023-2024 Current 2023-2024 2023-2024 Amended Fund: 421- Storm Drainage Utility Biennial Budget Ord. Adjustments Biennial Budget 018-23 Beginning Fund Balance $ 1,410,718 $ - $ 1,410,718 Revenue $ 3,490,182 $ - $ 3,490,182 Expense $ 4,505,504 $ 75,070 $ 4,580,574 Ending Fund Balance $ 395,396 $ (75,070) $ 320,326 2023-2024 Current 2023-2024 2023-2024 Amended Fund: 422 - Storm Drainage Stabilization Biennial Budget Ord. Adjustments Biennial Budget 018-23 Beginning Fund Balance $ 542,966 $ - $ 542,966 Revenue $ 34 $ - $ 34 Expense $ - $ - $ - Ending Fund Balance $ 543,000 $ - $ 543,000 2023-2024 Current 2023-2024 2023-2024 Amended Fund: 423 - Storm Drainage Capital Facil Biennial Budget Ord. Adjustments Biennial Budget 018-23 Beginning Fund Balance $ 593,137 $ - $ 593,137 Revenue $ 300,063 $ - $ 300,063 Expense $ 800,000 $ - $ 800,000 Ending Fund Balance $ 93,200 $ - $ 93,200 2023-2024 Current 2023-2024 2023-2024 Amended Fund: 424 - Storm Drainage Debt Service Biennial Budget Ord. Adjustments Biennial Budget 018-23 Beginning Fund Balance $ - $ - $ - Revenue $ 355,300 $ 43,050 $ 398,350 Expense $ 355,300 $ 43,050 $ 398,350 Ending Fund Balance $ - $ - $ - 2023-2024 Current 2023-2024 2023-2024 Amended Fund: 431- Sewer Operating Biennial Budget Ord. Adjustments Biennial Budget 018-23 Beginning Fund Balance $ 5,908,675 $ - $ 5,908,675 Revenue $ 11,397,425 $ - $ 111397,425 Expense $ 11,109,664 $ 953,270 $ 12,062,934 Ending Fund Balance $ 6,196,436 $ (953,270) $ 5,243,166 Page 15 of 16 Page 5 Back to Agenda 2023-2024 Current Fund: 432 - Sewer Stabilization Biennial Budget Ord. 2023-2024 2023-2024 Amended Adjustments Biennial Budget 018-23 Beginning Fund Balance $ 1,446,270 $ - $ 1,446,270 Revenue $ 30 $ 100,000 $ 100,030 Expense $ - $ - $ - Ending Fund Balance $ 1,446,300 $ 100,000 $ 1,546,300 2023-2024 Current 2023-2024 2023-2024 Amended Fund: 433 - Sewer Capital Biennial Budget Ord. Adjustments Biennial Budget 018-23 Beginning Fund Balance $ 5,782,756 $ - $ 5,782,756 Revenue $ 23,668,444 $ 1,006,000 $ 24,674,444 Expense $ 15,001,900 $ 1,902,000 $ 16,903,900 Ending Fund Balance $ 14,449,300 $ (896,000) $ 13,553,300 2023-2024 Current Fund: 434 - Sewer Debt Service Biennial Budget Ord. 2023-2024 2023-2024 Amended Adjustments Biennial Budget 018-23 Beginning Fund Balance $ 558,878 $ - $ 558,878 Revenue $ 977,622 $ 390,620 $ 10368,242 Expense $ 427,600 $ 63,870 $ 491,470 Ending Fund Balance $ 1,108,900 $ 326,750 $ 1,435,650 2023-2024 Current 2023-2024 2023-2024 Amended Fund: 500 - Equipment Rental and Revolving Biennial Budget Ord. Adjustments Biennial Budget 018-23 Beginning Fund Balance $ 3,990,082 $ - $ 3,990,082 Revenue $ 3,179,318 $ 2,070,900 $ 5,250,218 Expense $ 4,866,300 $ 366,000 $ 5,232,300 Ending Fund Balance $ 2,303,100 $ 1,704,900 $ 4,008,000 2023-2024 Current Fund: 632 - Wastewater Treatment Facil Fee Biennial Budget Ord. 2023-2024 2023-2024 Amended Adjustments Biennial Budget 018-23 Beginning Fund Balance $ 5,282,855 $ - $ 5,282,855 Revenue $ 5,052,045 $ - $ 5,052,045 Expense $ 2,252,000 $ - $ 2,252,000 Ending Fund Balance $ 8,082,900 $ - $ 8,082,900 Page 16 of 16 Page 6