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HomeMy WebLinkAboutAgenda Item - 2025-04-23 - Number 05.0 - Proposed Budget in Brief s City ofj't‘. .... c) 0 Lake Oswego oREGo\--\ ..,. , \.. r TiL, tI PA , Pk _ Ill % I f 4 iC917 1 _ l'il • r edf 1\ . „ii., , :, .: , ; , , \ Ni(,_,. , ,• .I / N , r 1 \ Proposed Biennial Budget 2025-27 Budget in Brief O�� � OJ l� n TABLE OF CONTENTS 0 0 PROPOSED BUDGET IN BRIEF FOR 2025-27 OREGO� BUDGET MESSAGE Other City Manager's Budget Message i-1 Parks Recreation Center Fund 18 Budget Process and Philosophy i-3 Building 19 Parks Bond Capital Project Fund 20 FINANCIAL TRENDS AND PROPERTY TAXES City/LORA Debt Service 21 General and Economic Information i-7 Bonded Debt Service 21 Financial Trends—Resources i-8 ACC Endowment 22 Financial Trends—Requirements i-9 Library Endowments 22 Financial Trends—Property Taxes i-10 Capital Reserve Water 23 Capital Reserve 24 BUDGET SUMMARY Tennis Facility 25 Proposed Budget for 2025-27 Biennium i- 12 Trolley 26 Proposed Budget for 2025-26 i-14 Tourism 27 Proposed Budget for 2026-27 i-16 Public Art 28 Citywide Ending Fund Balances i-18 General Fund Summary i-19 General Revenue i-20 SUPPORT SERVICES DEPARTMENTS AND PROGRAMS Engineering 29 DEPARTMENTS AND PROGRAMS BUDGETS Public Works Support Services 30 Information Technology 31 GENERAL FUND Finance 32 Police 1 City Manager's Office 33 Parks& Recreation 2 Facilities Management 34 Fire 3 City Attorney's Office 35 Library 4 Human Resources 36 Planning 5 Risk Management 37 Adult Community Center 6 General Nondepartmental 37 Municipal Court 7 Redevelopment 8 City Council 9 CAPITAL PROJECTS 39 OTHER FUNDS Public Works APPENDIX Sewer 11 Positions and Salary Ranges 52 Water 12 Historical Summary of Full-time Equivalent(FTE) Street 13 Positions 58 Stormwater 14 Systems Development Charges 15 For additional budget information visit the City's website: Assessment Project 16 www.lakeoswego.city/budget Bicycle Path 16 o Fiscal Year 2025-27 City Manager's Budget Message `EGOS Mayor Buck, Chair, Members of the Budget Committee, and Citizens of Lake Oswego: I am pleased to submit the 2025-2027 proposed budget for Budget Committee consideration. This proposed budget positions the City well to deliver effective and efficient municipal services that cultivate an exceptional quality of life for everyone in Lake Oswego. Budget Committee review and deliberation is critical to ensuring that the City is a careful steward of the resources it manages on behalf of the public. As we have done in the past, we treat the operating departments in the General Fund as enterprises, which is described in greater detail in the "Budget Process and Philosophy" chapter. This biennium, departments received an increase of 4.5% in the first year and 3.5% in the second year of the biennium over their operating revenues, with two major exceptions • Police: The allocation to the Police Department in the first fiscal year is 7.13% (or $500,000), plus a one-time additional allocation of$300,000 to upgrade our body cameras. • Planning. The allocation to the Planning section of the Community Development Department in the first fiscal year is 19.34%. This represents a total of$400,000. It is needed because the allocation for Planning has been 0%for the past three biennia, and their workplan to implement Council goals is substantial. There are six other issues of note. • The City's primary revenues, particularly our property tax revenues in the general fund and our utility rate revenues, are incredibly stable. Additionally, the City's historic practice of following our reserve and contingency policies put us in a strong financial position to begin the biennium. • Funding is allocated to Council goals. This includes a proposed new Urban Forester Position and matching funds for a limited duration paramedic in the Fire Department (matching a two year a State of Oregon grant). The budget also includes funding for professional services in Planning, City Manager's Office, and LORA. Council directed capital also includes five pathways to schools and also completing the Willamette River Greenway between Roehr and George Rogers parks and the West Waluga Park pathway. • This proposed budget includes an accurate count of the total on call staff who are required to operate the Lake Oswego Recreation and Aquatics center. In FY 2023-2025, 1-1 we estimated the needed on-call FTE at 14. This proposed budget places the number higher, at the equivalent of 31 FTE, based on the updated operating plan. • In addition to the Urban Forester and Paramedic positions, there are several other notable changes in personnel in the proposed Budget. o The proposed budget adds 1 FTE split between Human Resources and Finance. Both departments face substantial increased workload because of new mandates and new City services. This new position is partially offset by eliminating a vacant .75 FTE in the City Manager's Office. o The proposed budget absorbs 100% of the costs of the School Resource Officer that was previously funded by the Lake Oswego School District. o The proposed budget adds 1 new FTE on the Street Crew for Public Works Operations and 2 new FTE for the Stormwater crew. These additions reflect the increasing demand for routine maintenance of both the City's streets overall and for the City's catch basins and stormwater facilities o The proposed budget includes an additional .4 FTE in the City Attorney's office for the City Prosecutor. In past budgets, this was contracted out. • The proposed budget does not include a contribution to the Capital Reserve. In past biennium, the City was able to direct "excess" ending fund balance to Capital Reserve, which created funds that the City Council could direct to high priority projects over the biennium. There is one project budgeted in the Capital Reserve in FY 2025-2027, the purchase of a replacement fire engine. • The proposed budget transfers $ 3 million each of the two years of the biennium from the General Fund to the Street Fund. This is primarily allocated to pavement rehabilitation, which is budgeted at $4 million per year for the next two years. The rest of the funds for street projects come from other fund specific revenues. In conclusion, the proposed budget is a spending plan to address the needs of Lake Oswego, to implement the Council's goals, and to continue the long tradition of thoughtful financial stewardship of the Community's rate, tax, and fee dollars. I look forward to your deliberation. Sincerely, Martha Bennett, City Manager 1-2 Budget Process and Philosophy The City of Lake Oswego approaches budgeting for General Fund departments similarly to how we budget for enterprise and special revenue funds. With enterprise funds (e.g.,water, wastewater) and special revenue funds (e.g.,transportation), departments must balance a fund's budget.The number and level of positions,the cost of union contracts, and interest earnings on invested cash are important factors in the budget, as are the costs of materials and capital spending.There is no "spend it or lose it" incentive because spending in one budget period reduces the beginning balance in the following budget period. As such, Department Directors focus on the long-term health of a fund and the service provided through the fund. Treating General Fund departments like enterprise-funds encourages a focus on outcomes, long-term thinking, and capital planning. There are five major elements to this approach: 1. Allocation of General Revenues to Major Programs. While many general fund departments generate some revenue,they are largely dependent on general taxes and fees (primarily property taxes and franchise fees).The first step in Lake Oswego's budget process is allocating these general tax revenues to each program. Public safety(Police and Fire) make up the largest allocation of general revenues.This is followed by Parks and Recreation, Planning, Library, and transfers to the Street Fund —all services that are strongly supported by Lake Oswego residents. The allocations of general revenues reflect the priorities the City Council has placed on funding City services, and they are consistent community expectations and best practices in each City service area. For 2025-27, budgets started with the allocations approved by the City Council in the 2023-25 budget, and multiplied these amounts by the projected growth in general revenues, which were 4.5%for FY 2026 and 3.5%for FY 2027. 2. Carryover Savings.As noted above, for enterprise and special revenue funds, any savings during a fiscal year or biennium adds to the next budget period's beginning balance,which in turn provides flexibility in funding one-time expenses such as equipment or capital improvements. This budget includes the same incentive for general fund departments, by allowing them to carry over savings and department revenues that exceed projections as a beginning balance for the department.These balances must be used for one-time expenditures that are consistent with Council priorities. 3. Departmental Contingency Accounts.All general fund programs in every city include contingency amounts, but they are hidden in the form of padded line items. In Lake Oswego's budget, departments are encouraged to set aside some portion of their beginning balance in a clearly identified contingency budget, rather than hidden within line items.This contingency serves as a buffer for higher than expected costs in other line items. And of course, if the contingency account isn't needed in the current budget period, it carries forward into the next budget period. The carryover savings program and combined departmental contingency accounts have made the i-3 City of Lake Oswego resilient to outside shocks to the financial environment. 4. Responsibility for Personnel Costs. One could argue that the cost of employees is outside the control of operating managers. Salaries are set by union contracts (approved by the City Council) or by a citywide classification system. Pension costs are set by the state. Healthcare costs are also set by union contracts or through citywide contracts. However, operating managers set the number and level of positions in their departments.The cost of wages, health care and other benefits are known, and Department Directors are well aware of the trade-offs between personnel spending and other costs, such as materials and equipment. After the general fund managers receive their share of general revenues,they must balance their costs, including personnel costs.The finance department projects the salary and benefit costs for each current employee, but the department heads have to add them into the budget. In other words, operating managers are responsible for all the costs of providing service, including staff costs. 5. Internal Fees for Service.To be able to provide City services,we have to account for money, recruit staff and process the payroll, provide legal advice, maintain buildings, operate a computer network, and provide other internal support services. The City of Lake Oswego uses a sophisticated cost allocation model—developed by an independent expert and updated by the Finance Director—to charge internal service costs to the City operating departments.The model includes an allocation of costs to general fund programs, such as police and library service, but since most of the expenses are also accounted for in general fund units (HR, IT, Finance, etc.),there is no need to transfer these amounts between funds, so they haven't been shown separately. We now show these amounts as a component of the cost of general fund services. By fully expensing these costs,we are able to show corresponding revenue for the support service departments,so like their direct service peers,these programs become self-balancing accounts. The direct service departments are the customers of the support service departments, and the fees represent the cost of internal "contracts" for service. Managing the Bottom Line The final budget adopted by the City Council set a total appropriation (spending limit)for each program in the general fund, and appropriations by categories of expense in the other funds. Where it really matters is in how the budgets are managed. Enterprise and special revenue fund managers have always had to manage the bottom line: regardless of estimates and authorizations (the budget), actual spending can't exceed actual total available resources.The same is true for the managers of general fund and central service programs. Actual expenses can't exceed resources. If carryover savings are less than projected, or if departmental revenues come in below projections,the 1-4 manager will have to offset this on the expense side. On the other hand, if a department generates additional revenue,these funds can be used in future budget years. Fiscal Health and Financial Policies A financial policy that has served the City of Lake Oswego well is to use one-time resources(e.g., beginning balances)to fund one-time expenditures, such as capital, equipment, or special projects. The City has also been well served by adhering to Council-adopted policies for the overall General Fund balance and capital reserve practices. By policy,the City sets aside 30%of general fund operating costs.This practice both recognizes that the majority of general fund resources are property taxes,which are levied in July but not collected until November and December and that the City needs to reserve funds for emergencies. The City also has a practice of placing any "excess" funds into a capital reserve fund. In past fiscal years,this practice has protected the City against changes in the economy or construction costs. In the 2025-2027 budget, all excess funds have been allocated to high priority capital projects, including a fire truck, and there is no contribution to the capital reserve fund. Budget Information Improvements To make budget information more widely available,the City provides web-based budget information. We also use an interactive budget dashboard that allows operating managers and community an at-a- glance overview of all city financial performance,with the ability to drill down to more detailed data. We also use a Capital Improvement Dashboard for real-time tracking of multi-year capital projects, showing the total project budget and the amount spent to date (across fiscal years). Biennial Budget Well-managed cities pay attention to the long-term consequences of decisions. Every year,the City updates a six-year projection of general fund revenues and expenditures, and we the City adopts a two-year(biennial) budget. For 2025-27,we are continuing a biennial budget format.This doesn't, however, mean it is a static document:the City Council can and should amend it as needed.The real- time budget dashboard allows the Council and public to monitor financial performance throughout the period, and a mid-biennium review in the spring of 2026 will give the City Council an opportunity for mid-course fine-tuning. i-5 This page intentionally left blank i-6 GENERAL AND ECONOMIC INFORMATION Lake Oswego is located in northwestern Oregon,south of the Portland metropolitan area,in Clackamas,Multnomah,and Washington Counties.These are among the five counties that comprise the Portland-Vancouver Primary Metropolitan Statistical Area.The City's economy is linked with that of the metropolitan area,which is based on manufacturing,national and international trade,and service industries. Population Trends Primarily a residential community,Lake Oswego has a low 50,000 - - 5,000,000 level of industry and retail-based commercial activity. Most newer commercial development is along Kruse Way, — 4,000,000 a corridor on the west side near Interstate 5—a prime 40,000 H section of the beltway around the southwest Portland — 3,000,000 Metro area. 30,000 - 2,000,000 The city's population increased steadily during the 1980s and early 1990s(about 5%annually),and has increased to 20,000 - an estimated 39,480.The State of Oregon,population is — 1,000,000 tCity of Lake Oswego(left scale) increasing at about 1.2%annually.There is a slight increase --State of Oregon(right scale) from 2015 to 2020 with new development in downtown Lake 10,000 I I I I I I I 1990 1995 2000 2005 2010 2015 2020 2025 Oswego. Future growth is estimated at about 0.6%per year. Percent Change in Average Annual CPI-U Index 9% - The Bureau of Labor Statistics for the U.S.Department of Labor I ■U.S.Average 8% ' ■West-Class B/C tracks the Consumer Price Index(CPI-U)for most U.S.cities.The 7% CPI-U is a leading economic indicator that measures inflation, 6% which is central to assessing the cost of living and whether living standards are rising or falling.The graph to the right shows the 5% annual percentage change in this measure and compares the 4% Portland area with the rest of the country. 3% 2% 1 �t — In 2024,Portland's annual growth rate was less than the rest 2: of the country;about 2.6%compared to the US average of 2.9%. 0% -1% 1912 ti�1b tidy^ City Population vs. Number of City Employees(FTEs) 45,000 - 500 - 450 - 400 30,000 A IA IA IAA A A A •Mo . 350 - 300 - 250 - 200 15,000 - 150 - 100 ` - 50 2007-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-21 2021-23 2023-25 2025-27 est Pop 36,100 36,698 36,620 36,725 36,769 36,990 37,105 37,300 37,425 37,490 38,215 39,135 40,652 41,086 42,000 tEmp 345 357.4 355.8 354.5 362.5 352.1 350.1 347.3 344.8 344.3 345.3 346.7 358.8 382.6 407.8 This graph compares Lake Oswego's population to the City's number of full-time equivalent(FTE)employees over the past two decades.For the 2025-27 biennium,the City budgeted 407.8 FTE. Expressed in per capita terms,the FTE count is 9.9 employees per thousand of population. i-7 FINANCIAL TRENDS - RESOURCES Allocation of General Revenues 2025-27 Fire 27% 11\411 For the 2025-27 biennium,total General Revenues allocated to various General Fund departments Police totaled$102 million. A summary of general 34% revenues can be found on page i-20. Parks&Recreation Property tax revenue is the major source of general 22% resources for the City. Those revenues along with Planning franchise fees and state shared revenues are 6% City Council included in the allocation. Adult Community <1% Center 3% City Manager's Municipal Court Office 1% 1% Library_ 4� Redev 1% Comparison of Total Property Tax Rates in Portland Metro Area-Fiscal Year 2024-25 $30.00 •Excluded from Measure 5 Limitations •Government 26.7304 •Education $25.00 - yl 20.8378 21.7312 21.8882 18.7181 19.1068 19.1340 19.2528 19.6325 $20.00 — 16.8358 16.9870 17.5183 $15.00 C — — $10.00 $5.00 $0.00 A_ Hillsboro Tigard Tualatin Oregon West Linn Wilsonville Lake Sherwood Gresham Beaverton Milwaukie Portland City Oswego The above graph compares the City's total millage rate(based upon the largest tax code area)to other cities in the Portland metro region. Measure 5,passed by voters in 1990,divided property tax levies into three categories and established limits for each category. The categories and limits for each are: Education($5.00 per$1,000 RMV),Government($10.00 per$1,000 RMV), and a third category that is exempt from the limitations(usually general obligation debt). i-8 FINANCIAL TRENDS - REQUIREMENTS Requirements by Fund 2025-27 Sewer 13% Water 11% Requirements were balanced to 2025-27 resources Street at$461.7 million. As the pie chart to the left 9% - shows,about 45%of the biennium's requirements are budgeted in the General Fund. Stormwater The remaining budgeted requirements are 4% allocated between the remaining funds—with Building small funds grouped in"Other". 3% General The General Fund primary services 45% include Police,Fire,Parks&Recreation, Other General Administration,Planning,and Library. 15% Total Budgeted Operating Expenditures by City Service •Building •Stormwater $100 ■Other 92.8 •Planning el $90 88.0 nu 0 ■Streets $80 77.7 80.0 80.0 _ ■Library 74.3 75.9 • NM 71.1 ■Sewer $70 .• =I, �, I $I , II ■Water •Parks&Rec ` 0 ■Fire $50II , , . - •Police II II I $40 I I I I 1 I I I 1 li $20 $10 $0 . I I I I I I 1 I I I 2017-18 2018-19 19-20 20-21 21-22 2022-23 2023-24 2024-25 2025-26 2026-27 The above graph depicts operating budgets for the direct service programs within the City. For the purpose of this graph, operating budget consists of personnel services,materials and services,and internal fees for service. Beginning July 1,2019 Golf is included with Parks&Recreation. i-9 PROPERTY TAXES Property Taxes Inside L.O. Outside L.O. Proposed Fiscal Year 2025-26 Calculation School Dist. School Dist. Total Prior year's actual assessed value,2024-25 $9,496,479,599 $455,284,912 $9,951,764,511 Plus estimated increases in assessed value: General growth @ 3% 284,894,388 13,658,548 298,552,936 Estimation for new construction 94,516,451 - 94,516,451 Special urban renewal growth - - - Less urban renewal agency's estimated excess assessed value over its frozen tax base (683,233,726) - (683,233,726) 2025-26 estimated assessed value $9,192,656,712 $468,943,460 $9,661,600,172 Tax rate: Permanent tax rate authority(5.0353/4.5884) Gross levy Net Levy Proposed tax rate levied (17970p 4.5884 @ 100% @ 94% 2025-26 permanent taxes levied $45,690,262 $2,151,700 $47,841,962 $44,970,000 2025-26 bonded debt tax rate and bonded debt levy ( 0.230D $2,225,532 2,092,000 Total net levy(estimated current property taxes to be collected,excluding delinquencies) // $47,062,000 Property Taxes Inside L.O. Outside L.O. Proposed Fiscal Year 2026-27 Calculation School Dist. School Dist. Total Prior year's estimated assessed value,2025-26 $9,875,890,438 $468,943,460 $10,344,833,898 Plus projected increases in assessed value: General growth @ 3% 296,276,713 14,068,304 310,345,017 Projection for new construction 98,297,109 - 98,297,109 Special urban renewal growth - - - Less urban renewal agency's projected excess assessed value over its frozen tax base (716,653,379) - (716,653,379) 2026-27 projected assessed value $9,553,810,881 $483,011,764 $10,036,822,645 Tax rate: Permanent tax rate authority(5.0353/4.5884) Gross levy Net Levy Projected tax rate levied 4.9703 4.5884 @ 100% @ 94% 2026-27 permanent taxes levied $47,485,305 $2,216,251� $49,701,556 $46,710,000 2026-27 bonded debt tax rate and bonded debt levy ( 0.2224) $2,231,915 2,098,000 Total net levy(projected current property taxes to be collected,excluding delinquencies) $48,808,000 i-10 BUDGET SUMMARIES The City's financial operations are budgeted and accounted for in the funds listed on the following pages. The purpose of the following summaries is to provide an overview of the City's resources and requirements for the current budget. • Citywide Proposed Budget for the 2025-27 Biennium • Citywide Proposed Budget for the 2025-26 Fiscal Year • Citywide Proposed Budget for the 2026-27 Fiscal Year • Citywide Ending Fund Balances • General Fund Summary • General Revenue i-11 Proposed Budget for the 2025-27 Biennium RESOURCES Department Description Beginning Percent of Personnel + Materials&+ Balance Revenue Budget Total Total Services Services GENERAL(1) General*(Dept 100 and 190) $ 25,486,462 $ 5,582,000 $ 31,068,462 $ - $ - Police 1,902,441 40,176,000 42,078,441 31,970,000 8,561,000 Fire 767,742 33,055,000 33,822,742 28,046,000 4,323,000 Parks&Recreation (2) 2,968,051 32,993,000 35,961,051 18,071,000 12,812,000 Library 3,440,867 12,240,000 15,680,867 8,498,000 3,596,000 Planning 819,872 9,485,000 10,304,872 5,679,000 4,055,000 Adult Community Center 593,074 3,575,000 4,168,074 2,210,000 1,537,000 Municipal Court 499,614 2,716,000 3,215,614 1,042,000 1,971,000 Redevelopment 101,083 1,090,000 1,191,083 506,000 627,000 City Council 2,855 676,000 678,855 56,000 604,000 Information Technology 368,637 6,155,000 6,523,637 3,787,000 1,932,000 Finance 401,779 5,4.49,000 5,850,779 4,410,000 1,139,000 City Manager's Office 381,897 4,284,000 4,665,897 3,605,000 760,000 Facilities Management 1,264,711 2,062,000 3,326,711 1,215,000 1,311,000 City Attorneys Office 543,573 1,680,000 2,223,573 1,918,000 102,000 Human Resources 383,027 1,855,000 2,238,027 1,303,000 732,000 Risk Management 186,302 3,718,000 3,904,302 - 3,718,000 Total General 40,111,987 166,791,000 206,902,987 44.8% 112,316,000 47,780,000 PUBLIC WORKS Water* 15,032,486 35,208,000 50,240,486 10.9% 6,415,000 15,800,000 Sewer* 20,422,705 39,611,000 60,033,705 13.0% 1,866,000 17,951,000 Street* 14,042,712 25,356,000 39,398,712 8.5% 2,090,000 8,981,000 Stormwater* 7,896,768 11,607,000 19,503,768 4.2% 1,788,000 4,647,000 Public Works Support Services 583,415 5,448,000 6,031,415 1.3% 3,503,000 1,893,000 Systems Development Charges(SDC) 14,902,199 3,758,000 18,660,199 4.0% - - Assessment Project 1,050,167 98,000 1,148,167 0.2% - - Bicycle Path 409,924 77,000 486,924 0.1% - - ITotal Public Works(3) 74,340,376 121,163,000 195,503,376 42.3% 15,662,000 49,272,000 OTHER City/LORA Debt Service - 7,216,000 7,216,000 1.6% - - Engineering 1,602,638 11,069,000 12,671,638 2.7% 9,769,000 2,399,000 Building 6,940,018 5,392,000 12,332,018 2.7% 3,632,000 2,731,000 Bonded Debt Service 765,428 4,320,000 5,085,428 1.1% - - Tennis Facility 171,216 1,081,000 1,252,216 0.3% 494,000 534,000 Tourism 295,585 656,000 951,585 0.2% 180,000 Trolley 595,429 230,000 825,429 0.2% - 280,000 Public Art 68,311 418,000 486,311 0.1% - 434,000 ACC Endowment 2,667,622 130,000 2,797,622 0.6% - - Library Endowments 5,711,378 210,000 5,921,378 1.3% - - Capital Reserve(3) 782,665 1,240,000 2,022,665 0.4% - - Capital Reserve Water(4) 5,409,321 2,280,000 7,689,321 1.7% - - _ Total Other 25,009,611 34,242,000 59,251,611 12.8% 13,895,000 6,558,000 Total $ 139,461,974 $ 322,196,000 $ 461,657,974 100.0% $ 141,873,000 $ 103,610,000 Budget Notes: 1)General Fund revenue reflects Internal Charges for Services from departments within the General Fund as well as those charged to departments outside the General Fund. 2)Beginning July 1,2019 Golf is included with Parks&Recreation,instead of being a stand-alone fund. *Major Funds i-1 2 REQUIREMENTS Debt Service Transfers+ Capital Outlay Expense Budget Department Ending Balance/ Change in Contingency Contingency Reserve for Future Total Balances $ - $ 7,240,000 $ - $ 7,240,000 $ - $ 11,749,000 $ 12,079,462 $ 31,068,462 $ (614,000) - - 510,000 41,041,000 1,037,441 - - 42,078,441 (865,000) - - 425,000 32,794,000 1,028,742 - - 33,822,742 261,000 - - 3,550,000 34,433,000 1,528,051 - - 35,961,051 (1,440,000) - - 720,000 12,814,000 2,866,867 - - 15,680,867 (574,000) - - - 9,734,000 570,872 - - 10,304,872 (249,000) - - - 3,747,000 421,074 - - 4,168,074 (172,000) - - - 3,013,000 202,614 - - 3,215,614 (297,000) - - - 1,133,000 58,083 - - 1,191,083 (43,000) - - - 660,000 18,855 - - 678,855 16,000 - - 195,000 5,914,000 609,637 - - 6,523,637 241,000 - - - 5,549,000 301,779 - - 5,850,779 (100,000) - - - 4,365,000 300,897 - - 4,665,897 (81,000) - - - 2,526,000 800,711 - - 3,326,711 (464,000) - - - 2,020,000 203,573 - - 2,223,573 (340,000) - - - 2,035,000 203,027 - - 2,238,027 (180,000) - - - 3,718,000 186,302 - - 3,904,302 - 7,240,000 '5,400,000 172,736,000 10,338,525 11,749,000 12,079,462 206,902,987 (4,901,000) 10,430,000 2,000,000 6,945,000 41,590,000 - 8,650,486 50,240,486 (6,382,000) 13,257,000 - 2,357,000 35,431,000 - 24,602,705 - 60,033,705 4,180,000 1,596,000 - 17,655,000 30,322,000 - 9,076,712 - 39,398,712 (4,966,000) - 6,240,000 12,675,000 - 6,828,768 - 19,503,768 (1,068,000) - 172,000 5,568,000 - 463,415 - 6,031,415 (120,000) - 8,500,000 8,500,000 - 10,160,199 - 18,660,199 (4,742,000) - - - - - - 1,148,167 1,148,167 98,000 - - - - - - 486,924 486,924 77,000 25,283,000 2,000,000 41,869,000 134,086,000 - 59,782,285 1,635,091 195,503,376 (12,923,000) 7,216,000 - - 7,216,000 - - - 7,216,000 - - - 12,168,000 - 503,638 - 12,671,638 (1,099,000) - 116,000 6,479,000 - 545,000 5,308,018 12,332,018 (1,087,000) 4,270,000 - - 4,270,000 - - 815,428 5,085,428 50,000 - - 1,028,000 - 224,216 - 1,252,216 53,000 - 436,000 - 616,000 - 335,585 - 951,585 40,000 - - - 280,000 - 545,429 - 825,429 (50,000) - - 24,000 458,000 - - 28,311 486,311 (40,000) - 150,000 - 150,000 - - 2,647,622 2,797,622 (20,000) - 68,000 - 68,000 - - 5,853,378 5,921,378 142,000 - - 1,200,000 1,200,000 - - 822,665 2,022,665 40,000 - - - - - - 7,689,321 7,689,321 2,280,000 11,486,000 654,000 1,340,000 33,933,000 - 2,153,868 23,164,743 59,251,611 309,000 I $ 36,769,000 $ 9,894,000 $ 48,609,000 $ 340,755,000 $ 10,338,525 $ 73,685,153 $ 36,879,296 $ 461,657,974 $ (17,515,000)1 3)Capital Reserve Fund includes a reserve for library capital and general equipment. 4)Capital Reserve Water Fund includes a reserve for capital related to the Water Treatment Plant and intake facilities. i-13 Proposed Budget for the 2025-26 Fiscal Year RESOURCES Department Description Beginning Percent of Personnel + Materials&+ Balance Revenue Budget Total Total Services Services GENERAL(1) General*(Dept 100 and 190) $ 25,486,462 $ 2,348,000 $ 27,834,462 $ - $ - Police 1,902,441 19,900,000 21,802,441 15,651,000 4,393,000 Fire 767,742 16,244,000 17,011,742 13,731,000 2,151,000 Parks&Recreation(2) 2,968,051 16,908,000 19,876,051 8,783,000 6,348,000 Library 3,440,867 6,025,000 9,465,867 4,149,000 1,788,000 Planning 819,872 4,593,000 5,412,872 2,769,000 2,006,000 Adult Community Center 593,074 1,763,000 2,356,074 1,083,000 763,000 Municipal Court 499,614 1,346,000 1,845,614 512,000 983,000 Redevelopment 101,083 532,000 633,083 248,000 308,000 City Council 2,855 330,000 332,855 27,000 297,000 Information Technology 368,637 3,125,000 3,493,637 1,861,000 937,000 Finance 401,779 2,669,000 3,070,779 2,157,000 562,000 City Manager's Office 381,897 2,102,000 2,483,897 1,763,000 380,000 Facilities Management 1,264,711 1,006,000 2,270,711 594,000 644,000 City Attorney's Office 543,573 833,000 1,376,573 952,000 51,000 Human Resources 383,027 911,000 1,294,027 642,000 359,000 Risk Management 186,302 1,934,000 2,120,302 - 1,934,000 Total General 40,111,987 82,569,000 122,680,987 41.0% 54,922,000 23,904,000 PUBLIC WORKS Water* 15,032,486 17,451,000 32,483,486 10.8% 3,112,000 8,100,000 Sewer* 20,422,705 19,438,000 39,860,705 13.3% 920,000 8,754,000 Street* 14,042,712 12,623,000 26,665,712 8.9% 1,035,000 4,405,000 Stormwater* 7,896,768 5,745,000 13,641,768 4.6% 867,000 2,283,000 Public Works Support Services 583,415 2,659,000 3,242,415 1.1% 1,689,000 943,000 Systems Development Charges(SDC) 14,902,199 1,874,000 16,776,199 5.6% - - Assessment Project 1,050,167 52,000 1,102,167 0.4% - - Bicycle Path 409,924 40,000 449,924 0.2% - - Total Public Works(3) 74,340,376 59,882,000 134,222,376 44.8% 7,623,000 24,485,000 OTHER City/LORA Debt Service - 3,597,000 3,597,000 1.2% - - Engineering 1,602,638 5,392,000 6,994,638 2.3% 4,763,000 1,176,000 Building 6,940,018 2,696,000 9,636,018 3.2% 1,782,000 1,359,000 Bonded Debt Service 765,428 2,157,000 2,922,428 In. 1.0% - - Tennis Facility 171,216 519,000 690,216 0.2% 241,000 257,000 Tourism 295,585 328,000 623,585 0.2% - 115,000 Trolley 595,429 115,000 710,429 0.2% - 140,000 Public Art 68,311 206,000 274,311 0.1% - 214,000 ACC Endowment 2,667,622 65,000 2,732,622 0.9% - - MI Library Endowments 5,711,378 105,000 5,816,378 1.9% - - Capital Reserve(3) 782,665 1,220,000 2,002,665 0.7% - - Capital Reserve Water(4) 5,409,321 1,160,000 6,569,321 2.2% - - Total Other 25,009,611 17,560,000 42,569,611 14.2% 6,786,000 3,261,000 Total $ 139,461,974 $ 160,011,000 $ 299,472,974 100.0% $ 69,331,000 $ 51,650,000 Budget Notes: 1)General Fund revenue reflects Internal Charges for Services from departments within the General Fund as well as those charged to departments outside the General Fund. 2)Beginning July 1,2019 Golf is included with Parks&Recreation,instead of being a stand-alone fund. *Major Funds i-1 4 REQUIREMENTS Debt Service Transfers+ Capital Outlay = Expense Department Ending Balance/ Change in Budget Contingency Contingency Reserve for Future Total Balances s - S 4,220,000 $ - $ 4,220,000 $ - $ 11,951,000 $ 11,663,462 $ 27,834,462 $ (1,872,000) - - 255,000 20,299,000 1,503,441 - - 21,802,441 (399,000) - - 75,000 15,957,000 1,054,742 - - 17,011,742 287,000 - - 3,115,000 18,246,000 1,630,051 - - 19,876,051 (1,338,000) - - 320,000 6,257,000 3,208,867 - - 9,465,867 (232,000) - - - 4,775,000 637,872 - - 5,412,872 (182,000) - - - 1,846,000 510,074 - - 2,356,074 (83,000) - - - 1,495,000 350,614 - - 1,845,614 (149,000) - - - 556,000 77,083 - - 633,083 (24,000) - - - 324,000 8,855 - - 332,855 6,000 - 95,000 2,893,000 600,637 - - 3,493,637 232,000 - - - 2,719,000 351,779 - - 3,070,779 (50,000) - - - 2,143,000 340,897 - - 2,483,897 (41,000) - - - 1,238,000 1,032,711 - - 2,270,711 (232,000) - - - 1,003,000 373,573 - - 1,376,573 (170,000) - - - 1,001,000 293,027 - - 1,294,027 (90,000) - - - 1,934,000 186,302 - - 2,120,302 - 4,220,000 I.3,860,000 86,906,000 12,160,525 11,951,000 11,663,462 122,680,987 (4,337,000) 5,212,000 1,000,000 2,925,000 20,349,000 - 12,134,486 - 32,483,486 (2,898,000) 6,628,000 - 962,000 17,264,000 - 22,596,705 - 39,860,705 2,174,000 796,000 - 11,530,000 17,766,000 - 8,899,712 - 26,665,712 (5,143,000) - - 4,890,000 8,040,000 - 5,601,768 - 13,641,768 (2,295,000) - - 102,000 2,734,000 - 508,415 - 3,242,415 (75,000) - - 8,500,000 8,500,000 - 8,276,199 - 16,776,199 (6,626,000) - - - - - - 1,102,167 1,102,167 52,000 - - - - - - 449,924 449,924 40,000 12,636,000 1,000,000 28,909,000 74,653,000 - 58,017,285 1,552,091 134,222,376 (14,771,000) 3,597,000 - - 3,597,000 - - - 3,597,000 - - - - 5,939,000 - 1,055,638 - 6,994,638 (547,000) - - 76,000 3,217,000 - 545,000 5,874,018 9,636,018 (521,000) 2,107,000 - - 2,107,000 - - 815,428 2,922,428 50,000 - - - 498,000 - 192,216 - 690,216 21,000 - 215,000 - 330,000 - 293,585 - 623,585 (2,000) - - - 140,000 - 570,429 - 710,429 (25,000) - - 12,000 226,000 - - 48,311 274,311 (20,000) 75,000 - 75,000 - - 2,657,622 2,732,622 (10,000) 34,000 - 34,000 - - 5,782,378 5,816,378 71,000 - - - - - - 2,002,665 2,002,665 1,220,000 6,569,321 6,569,321 1,160,000 5,704,000 324,000 88,000 16,163,000 - 2,656,868 23,749,743 42,569,611 1,397,000 $ 18,340,000 $ 5,544,000 $ 32,857,000 $ 177,722,000 $ 12,160,525 $ 72,625,153 $ 36,965,296 $ 299,472,974 $ (17,711,000) 3)Capital Reserve Fund includes a Park Recreation Center reserve,a library capital reserve,and a general equipment reserve. 4)Capital Reserve Water Fund includes water capital/equipment reserve. i-15 Proposed Budget for the 2026-27 Fiscal Year RESOURCES Department Description Beginning Percent of Personnel + Materials&+ Balance Revenue Budget Total Total Services Services GENERAL(1) General*(Dept 100 and 190) $ 23,614,462 $ 3,234,000 $ 26,848,462 $ - $ - Police 1,503,441 20,276,000 21,779,441 16,319,000 4,168,000 Fire 1,054,742 16,811,000 17,865,742 14,315,000 2,172,000 Parks&Recreation(2) 1,630,051 16,085,000 17,715,051 9,288,000 6,464,000 Library 3,208,867 6,215,000 9,423,867 4,349,000 1,808,000 Planning 637,872 4,892,000 5,529,872 2,910,000 2,049,000 Adult Community Center 510,074 1,812,000 2,322,074 1,127,000 774,000 Municipal Court 350,614 1,370,000 1,720,614 530,000 988,000 Redevelopment 77,083 558,000 635,083 258,000 319,000 City Council 8,855 346,000 354,855 29,000 307,000 Information Technology 600,637 3,030,000 3,630,637 1,926,000 995,000 Finance 351,779 2,780,000 3,131,779 2,253,000 577,000 City Manager's Office 340,897 2,182,000 2,522,897 1,842,000 380,000 Facilities Management 1,032,711 1,056,000 2,088,711 621,000 667,000 City Attorney's Office 373,573 847,000 1,220,573 966,000 51,000 Human Resources 293,027 944,000 1,237,027 661,000 373,000 Risk Management 186,302 1,784,000 1,970,302 - 1,784,000 Total General 35,774,987 84,222,000 119,996,987 42.3% 57,394,000 23,876,000 PUBLIC WORKS Water* 12,134,486 17,757,000 29,891,486 10.5% 3,303,000 7,700,000 Sewer* 22,596,705 20,173,000 42,769,705 15.1% 946,000 9,197,000 Street* 8,899,712 12,733,000 21,632,712 7.6% 1,055,000 4,576,000 Stormwater* 5,601,768 5,862,000 11,463,768 4.0% 921,000 2,364,000 Public Works Support Services 508,415 2,789,000 3,297,415 1.2% 1,814,000 950,000 Systems Development Charges(SDC) 8,276,199 1,884,000 10,160,199 3.6% - - Assessment Project 1,102,167 46,000 1,148,167 0.4% - - Bicycle Path 449,924 37,000 486,924 0.2% - - Total Public Works(3) 59,569,376 61,281,000 120,850,376 42.6% 8,039,000 24,787,000 OTHER City/LORA Debt Service - 3,619,000 3,619,000 1.3% - - Engineering 1,055,638 5,677,000 6,732,638 2.4% 5,006,000 1,223,000 Building 6,419,018 2,696,000 9,115,018 3.2% 1,850,000 1,372,000 Bonded Debt Service 815,428 2,163,000 2,978,428 1.0% - - Tennis Facility 192,216 562,000 754,216 0.3% 253,000 277,000 Tourism 293,585 328,000 621,585 0.2% - 65,000 Trolley 570,429 115,000 685,429 0.2% - 140,000 Public Art 48,311 212,000 260,311 0.1% - 220,000 ACC Endowment 2,657,622 65,000 2,722,622 1.0% - - IIN Library Endowments 5,782,378 105,000 5,887,378 2.1% - - Capital Reserve(3) 2,002,665 20,000 2,022,665 0.7% - - Capital Reserve Water(4) 6,569,321 1,120,000 7,689,321 2.7% - - Total Other 26,406,611 16,682,000 43,088,611 15.2% 7,109,000 3,297,000 Total $ 121,750,974 $ 162,185,000 $ 283,935,974 100.0% $ 72,542,000 $ 51,960,000 Budget Notes: 1)General Fund revenue reflects Internal Charges for Services from departments within the General Fund as well as those charged to departments outside the General Fund. 2)Beginning July 1,2019 Golf is included with Parks&Recreation,instead of being a stand-alone fund. *Major Funds i-1 6 REQUIREMENTS Debt Service Transfers+ Capital Outlay = Expense Department Ending Balance/ Change in Budget Contingency Contingency Reserve for Future Total Balances $ - $ 3,020,000 $ - $ 3,020,000 $ - $ 11,749,000 $ 12,079,462 $ 26,848,462 $ 214,000 - - 255,000 20,742,000 1,037,441 - - 21,779,441 (466,000) - - 350,000 16,837,000 1,028,742 - - 17,865,742 (26,000) - - 435,000 16,187,000 1,528,051 - - 17,715,051 (102,000) - - 400,000 6,557,000 2,866,867 - - 9,423,867 (342,000) - - - 4,959,000 570,872 - - 5,529,872 (67,000) - - - 1,901,000 421,074 - - 2,322,074 (89,000) - - - 1,518,000 202,614 - - 1,720,614 (148,000) - - - 577,000 58,083 - - 635,083 (19,000) - - - 336,000 18,855 - - 354,855 10,000 - - 100,000 3,021,000 609,637 - - 3,630,637 9,000 - - - 2,830,000 301,779 - - 3,131,779 (50,000) - - - 2,222,000 300,897 - - 2,522,897 (40,000) - - - 1,288,000 800,711 - - 2,088,711 (232,000) - - - 1,017,000 203,573 - - 1,220,573 (170,000) - - - 1,034,000 203,027 - - 1,237,027 (90,000) - - - 1,784,000 186,302 - - 1,970,302 - 3,020,000 1,540,000 85,830,000 10,338,525 11,749,000 12,079,462 119,996,987 (1,608,000) 5,218,000 1,000,000 4,020,000 21,241,000 - 8,650,486 - 29,891,486 (3,4E4,000) 6,629,000 - 1,395,000 18,167,000 - 24,602,705 - 42,769,705 2,006,000 800,000 - 6,125,000 12,556,000 - 9,076,712 - 21,632,712 177,000 - - 1,350,000 4,635,000 - 6,828,768 - 11,463,768 1,227,000 - - 70,000 2,834,000 - 463,415 - 3,297,415 (45,000) - - - - - 10,160,199 - 10,160,199 1,884,000 - - - - - - 1,148,167 1,148,167 46,000 - - - - - - 486,924 486,924 37,000 12,647,000 1,000,000 12,960,000 59,433,000 - 59,782,285 1,635,091 120,850,376 1,848,000 • 3,619,000 - - 3,619,000 - - - 3,619,000 - - - - 6,229,000 - 503,638 - 6,732,638 (552,000) - - 40,000 3,262,000 - 545,000 5,308,018 9,115,018 (566,000) 2,163,000 - - 2,163,000 - - 815,428 2,978,428 - - - - 530,000 - 224,216 - 754,216 32,000 - 221,000 - 286,000 - 335,585 - 621,585 42,000 - - - 140,000 - 545,429 - 685,429 (25,000) - - 12,000 232,000 - - 28,311 260,311 (20,000) 75,000 - 75,000 - - 2,647,622 2,722,622 (10,000) 34,000 - 34,000 - - 5,853,378 5,887,378 71,000 - - 1,200,000 1,200,000 - - 822,665 2,022,665 (1,180,000) - - 7,689,321 7,689,321 1,120,000 5,782,000 330,000 1,252,000 17,770,000 - 2,153,868 23,164,743 43,088,611 (1,088,000) $ 18,429,000 $ 4,350,000 $ 15,752,000 $ 163,033,000 $ 10,338,525 $ 73,685,153 $ 36,879,296 $ 283,935,974 $ (848,000) 3)Capital Reserve Fund includes a Park Recreation Center reserve,a library capital reserve,and a general equipment reserve. 4)Capital Reserve Water Fund includes water capital/equipment reserve. i-17 Citywide Ending Fund Balances BN 2023-25 BN 2025-27 BN25 to BN27 BUDGET PROPOSED CHANGE General Fund Restricted or Non-Spendable Tree Citation Reserve $ 615,576 $ 436,628 $ (178,948) Commitments and Assignments 30%of Operations Requirement 20,198,299 23,213,462 3,015,163 Risk Management Contingency 610,000 615,000 5,000 Department Balances 9,487,098 9,901,897 414,799 Total General Fund 30,910,973 34,166,987 3,256,014 Utility Funds,Engineering, Public Works 32,648,975 61,921,014 29,272,039 Park Bond Fund&Parks Rec Center Fund 1,301 - (1,301) ACC Endowment 2,384,810 2,647,622 262,812 Library Endowments 5,092,443 5,853,378 760,935 Building Fund 5,514,697 5,853,018 338,321 Capital Reserve Fund General Capital Reserve 184,125 322,665 138,540 Library Set Aside 500,000 500,000 - Capital Reserve Water Fund 5,071,441 7,689,321 2,617,880 Other Funds* 1,489,133 1,948,969 459,836 City Total $ 83,797,898 $ 120,902,974 $ 37,105,076 *Other Funds include Bonded Debt,Tennis,Golf,Trolley,Tourism,and Public Art. Notes • 30%of Operations Requirement: Per Financial Policy,the City reserves 14%of the annual General Fund operating budget in Contingency,and 16%of the annual operating budget in Ending Fund Balance. • Department Balances represent General Fund departments using or saving resources for one-time items or for future capital or operational needs. • Available General Fund resources above policy minimum requirements were appropriated to a fire engine and police body cameras. i-18 General Fund OVERVIEW The General Fund is the general operating fund of the City and is used to account for most financial activity that is not accounted for in other,more specialized,funds.This fund's primary source of revenue is property taxes.It also receives certain intergovernmental revenues like lodging taxes,state cigarette and liquor taxes,franchise fees,sales and services for fire contracts and Parks and Recreation activities,as well as reimbursement of expenses incurred on behalf of the City's Urban Renewal Agency.General Fund reserves,one gauge of a city's longer-term financial health,include a risk management contingency,general operating contingency,and unappropriated ending fund balance. Lake Oswego's General Fund accounts for general government services such as police,fire,parks and recreation,planning, and library.Additionally,it includes the city administrative functions such as finance,human resources,city management, legal services,informational technology,and facilities management. Summary 2025-27 Proposed Budget 2019-2021 2021-2023 2023-25 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources: Beginning Fund Balances $ 31,036,692 $ 32,952,746 $ 34,519,973 $ 40,111,987 $ 35,774,987 $ 40,111,987 Property Taxes 74,933,201 81,065,234 85,600,000 45,470,000 47,210,000 92,680,000 Franchise Fees 5,693,454 6,717,357 7,765,000 4,318,000 4,442,000 8,760,000 Intergovernmental 13,077,771 21,997,057 15,150,000 7,744,000 6,919,000 14,663,000 Licenses and Fees 3,670,492 5,230,738 4,365,000 2,596,000 2,596,000 5,192,000 Fines&Forfeitures 1,844,376 1,822,607 1,850,000 940,000 940,000 1,880,000 Sales&Services 10,929,645 11,003,179 13,562,000 8,510,000 8,842,000 17,352,000 Miscellaneous Revenues 3,179,819 2,060,415 987,000 1,107,000 1,111,000 2,218,000 Charges for Services 17,309,000 19,167,000 22,152,000 11,777,000 12,055,000 23,832,000 Transfers 654,387 148,624 2,016,000 107,000 107,000 214,000 Other Financing Sources 53,287 64,843 - - - - Total Resources $ 162,382,124 $ 182,229,800 $ 187,966,973 $ 122,680,987 $119,996,987 $206,902,987 Requirements: Personnel Services $ 79,378,863 $ 85,825,129 $ 98,643,000 $ 54,922,000 $ 57,394,000 $112,316,000 Materials&Services 33,026,930 37,843,590 43,183,000 23,904,000 23,876,000 47,780,000 Debt Service 70,959 17,285,060 - - - - Transfers to Other Funds 13,890,350 2,085,891 4,222,000 4,220,000 3,020,000 7,240,000 Capital Outlay 3,062,276 - 11,254,000 3,860,000 1,540,000 5,400,000 Contingency - - 19,888,674 24,111,525 22,087,525 22,087,525 Unappropriated End Balance 32,952,746 39,190,130 10,776,299 11,663,462 12,079,462 12,079,462 Total Requirements $ 162,382,124 $ 182,229,800 $ 187,966,973 $ 122,680,987 $119,996,987 $206,902,987 Highlights • Beginning Balances include the General Fund reserves and department balances. • Contingency includes the minimum 14%policy requirement,the departments'operating contingencies,an amount for risk management,and amounts restricted for tree citations and small unspent grant monies. i-19 General Revenue (Does not include other general fund departments'beginning balances or revenues.) 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Beginning Balance $ 21,732,920 $ 19,998,356 $ 21,422,299 $ 25,486,462 $ 23,614,462 $ 25,486,462 Property Taxes 74,933,199 81,065,234 85,600,000 45,470,000 47,210,000 92,680,000 Franchise Fees 5,693,455 6,717,359 7,765,000 4,318,000 4,442,000 8,760,000 Intergovernmental 2,793,336 11,839,375 2,969,000 1,322,000 1,321,000 2,643,000 Licenses&Fees 1,306,060 1,804,119 1,915,000 1,116,000 1,116,000 2,232,000 Miscellaneous Revenues 2,191,779 294,542 650,000 640,000 640,000 1,280,000 General Revenue (75,344,000) (81,233,000) (93,918,000) (50,518,000) (51,495,000) (102,013,000) Charges for Services (3,400) - - - - - Total Resources $ 33,303,349 $ 40,485,985 $ 26,403,299 $ 27,834,462 $ 26,848,462 $ 31,068,462 Budget Notes • Property Taxes are based upon assessed value information from the counties and expected growth. • Intergovernmental revenue includes State Revenue Sharing(liquor and cigarette taxes). • General Revenue category above is a negative due to general revenue allocated out to various General Fund departments: Proposed Proposed Total 2025-26 2026-27 Biennium Police $ 17,343,000 $ 17,644,000 $ 34,987,000 Fire 13,537,000 14,028,000 27,565,000 Parks&Recreation 11,164,000 11,300,000 22,464,000 Planning 3,221,000 3,335,000 6,556,000 Library 2,030,000 2,102,000 4,132,000 ACC 1,267,000 1,312,000 2,579,000 Municipal Court 682,000 706,000 1,388,000 Redevelopment 266,000 279,000 545,000 Risk Management 250,000 - 250,000 City Manager's Office 428,000 443,000 871,000 City Council 330,000 346,000 676,000 Total $ 50,518,000 $ 51,495,000 $102,013,000 i-20 Police 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 1,170,832 $ 1,128,731 $ 1,224,594 $ 1,902,441 $ 1,503,441 $ 1,902,441 Department Revenues 4,101,633 4,505,177 4,540,000 2,557,000 2,632,000 5,189,000 General Revenues 25,238,000 28,589,000 31,247,000 17,343,000 17,644,000 34,987,000 Proceeds Sale of Capital Assets 27,946 30,665 - - - - Total Resources $ 30,538,411 $ 34,253,573 $ 37,011,594 $ 21,802,441 $ 21,779,441 $42,078,441 Requirements Personnel Services $ 23,548,985 $ 26,155,003 $ 28,721,000 $ 15,651,000 $ 16,319,000 $31,970,000 Materials&Services 1,961,688 2,613,614 2,635,000 1,800,000 1,517,000 3,317,000 Internal Fees for Services 3,531,000 3,527,000 4,247,000 2,593,000 2,651,000 5,244,000 Capital Outlay 368,007 441,123 510,000 255,000 255,000 510,000 Department Contingency - - 898,594 1,503,441 1,037,441 1,037,441 Total Requirements $ 29,409,680 $ 32,736,740 $ 37,011,594 $ 21,802,441 $ 21,779,441 $42,078,441 FTE 68.5 74.0 74.0 75.0 75.0 75.0 Key Performance Indicators 2021-22 2022-23 2023-24 2024-25 EST Total Incident Calls 23,045 26,037 25,476 24,526 Part I Crimes* 771 669 504 654 Part II Crimes* 1,628 1,531 1,263 1,158 911 Calls Answered 22,697 22,970 21,642 21,446 Non-Emergency Calls 64,822 83,828 81,965 73,818 Budget Notes • Major Department Revenue includes contracts for dispatch services at approximately$1,400,000,State 911 reimbursement approximately$385,000,and citation revenue split with Municipal Court approximately$200,000. • Internal fees for service is the department's cost share for administrative support services. Proposed 2025-27 • Continued increases in Materials and Services due to servicing police and dispatch equipment to a heightened level as needed and at higher costs than previous years. • Capital Outlay is for police vehicle replacements.Several vehicles coming due for replacement next biennium. • Department Contingency includes personnel cost offsetting prior year due to planned increase in hiring and expected staff attrition. Remaining balance committed to"soft costs"for maintaining,repairing,and replacing police and dispatch equipment. • FTE increase is for a Behavior Health Specialist funded with a grant from Clackamas County. 1 Parks & Recreation 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 819,858 $ 3,163,781 $ 3,679,564 $ 2,968,051 $ 1,630,051 $ 2,968,051 Department Revenues 4,524,291 5,378,126 5,957,000 5,729,000 4,770,000 10,499,000 General Revenues 16,424,000 16,000,000 22,505,000 11,164,000 11,300,000 22,464,000 Internal Charges for Svcs 101,000 104,000 30,000 15,000 15,000 30,000 Transfers - - 1,800,000 - - - Proceeds Sale of Capital Assets 23,171 34,178 - - - - Total Resources $ 21,892,320 $ 24,680,085 $ 33,971,564 $ 19,876,051 $ 17,715,051 $ 35,961,051 Requirements Personnel Services $ 8,737,415 $ 9,342,583 $ 13,155,000 $ 8,783,000 $ 9,288,000 $ 18,071,000 Materials&Services 5,802,499 7,167,992 7,562,000 4,653,000 4,727,000 9,380,000 Internal Fees for Services 2,160,000 2,393,000 2,939,000 1,695,000 1,737,000 3,432,000 Debt Service 70,959 - - - -Capital Outlay 1,957,666 953,553 9,509,000 3,115,000 435,000 3,550,000 Department Contingency - - 806,564 1,630,051 1,528,051 1,528,051 Total Requirements $ 18,728,539 $ 19,857,128 $ 33,971,564 $ 19,876,051 $ 17,715,051 $ 35,961,051 FTE 42.4 44.4 66.3 86.0 86.0 86.0 Key Performance Indicators 2021-22 2022-23 2023-24 2024-25 EST Number of participants in recreation activities,programs,and events 216,270 213,402 248,575 265,000 Adult recreation program cost recovery 79% 74% 80% 80% Budget Notes • Department revenue includes recreation program fees and usage fees. • Charges for services are for services provided to the tennis facility. • Materials&Services include continuation of the Invasive Species Removal Program$70,000;the Habitat Enhancement program$250,000;classes and parks maintenance supplies;and costs for the concert series. Other programs include parks and open space maintenance,Swim Park,Teen Center,and other recreation programming. • Internal fees for service is the department's cost share for administrative support services. Proposed 2025-27 ▪ FTE and personnel cost increasees are due to the addition of 16.7 FTE(nonbenefited positions)in conjuction with the opening of the Lake Oswego Recreation and Aquatics Center,transfer of 1 FTE of an Admin Support from Tennis,.5 FTE for Urban Forester,1 FTE for a new Admin Support and a reduction of.5 FTE of a temporary position and an addition of 1 FTE for a Natural Resources and Stewardship coordinator. • Capital Outlay includes Willamette Greenway Trail Connection and West Waluga Park Connector. 2 Fire 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 1,501,105 $ 1,193,100 $ 623,829 $ 767,742 $ 1,054,742 $ 767,742 Department Revenues 5,517,091 5,587,339 5,120,000 2,707,000 2,783,000 5,490,000 General Revenues 20,767,000 23,300,000 25,326,000 13,537,000 14,028,000 27,565,000 Proceeds Sale of Capital Assets 5,570 - - - - - Total Resources $ 27,790,766 $ 30,080,439 $ 31,069,829 $ 17,011,742 $ 17,865,742 $ 33,822,742 Requirements Personnel Services $ 22,537,896 $ 24,193,422 $ 25,257,000 $ 13,731,000 $ 14,315,000 $ 28,046,000 Materials&Services 2,361,063 2,156,847 1,936,000 1,078,000 1,075,000 2,153,000 Internal Fees for Services 1,616,000 1,845,000 1,943,000 1,073,000 1,097,000 2,170,000 Capital Outlay 82,707 921,504 60,000 75,000 350,000 425,000 Department Contingency - - 1,873,829 1,054,742 1,028,742 1,028,742 Total Requirements $ 26,597,666 $ 29,116,773 $ 31,069,829 $ 17,011,742 $ 17,865,742 $ 33,822,742 FTE 52.0 52.0 52.0 53.0 53.0 53.0 Key Performance Indicators 2021-22 2022-23 2023-24 2024-25 EST Fire Responses 123 118 126 138 Medical Responses 3,114 3,412 3,498 3,262 Other Incident Responses 1,412 1,622 1,564 1,658 Percent of priority medical incidents where total response time is 8 minutes or less 94.62% 92.00% 92.00% 92.00% Budget Notes • Department revenue includes fire district contracts for Lake Grove,Riverdale,and Alto Park. • Internal fees for service is the department's cost share for administrative support services. Proposed 2025-27 • Materials and Services:$32,000 is reserved for the Mobile Emergency Responder Radio Coverage(MERRC)Program • Capital Outlay is for the vehicle replacement for the Fire Marshal and the brush rig. • FTE increase is for a State grant funded senior living paramedic position. • Contingency is set aside for future engine purchase. 3 Library 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 1,616,014 $ 2,428,759 $ 2,451,496 $ 3,440,867 $ 3,208,867 $ 3,440,867 Department Revenues 6,640,327 7,112,208 7,461,000 3,963,000 4,081,000 8,044,000 General Revenues 3,279,000 3,509,000 3,818,000 2,030,000 2,102,000 4,132,000 Transfers 54,387 58,403 66,000 32,000 32,000 64,000 Total Resources $ 11,589,728 $ 13,108,370 $ 13,796,496 $ 9,465,867 $ 9,423,867 $ 15,680,867 Requirements Personnel Services $ 6,111,030 $ 6,452,302 $ 7,654,000 $ 4,149,000 $ 4,349,000 $ 8,498,000 Materials&Services 1,704,693 2,120,994 1,970,000 976,000 982,000 1,958,000 Internal Fees for Services 1,286,000 1,578,000 1,537,000 812,000 826,000 1,638,000 Transfers 5,350 - - - - - Capital Outlay 53,896 - - 320,000 400,000 720,000 Department Contingency - - 2,635,496 3,208,867 2,866,867 2,866,867 Total Requirements $ 9,160,969 $ 10,151,296 $ 13,796,496 $ 9,465,867 $ 9,423,867 $ 15,680,867 FTE 33.7 33.7 33.7 33.7 33.7 33.7 Key Performance Indicators 2021-22 2022-23 2023-24 2024-25 EST Registered Borrowers 25,547 22,907 23,805 24,187 Total Circulation 780,227 764,978 796,705 793,000 Total Holds Filled 162,720 163,046 159,208 158,000 Total Reference Questions Answered 33,139 27,400 26,789 26,500 Total Library Program Attendance 16,485 24,319 23,164 23,500 Budget Notes • Internal fees for service is the department's cost share for administrative support services. Proposed 2025-27 • Department revenues include the levy from the County Library District of about$4 million,replacement fees,and donations. • Capital outlay items include a library bookmobile and library hold lockers and/or book vending machines. • Contingency funds may be dedicated for building maintenance and capital improvements as needed. 4 Planning 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 1,418,529 $ 1,341,798 $ 1,196,124 $ 819,872 $ 637,872 $ 819,872 Department Revenues 1,406,921 1,394,378 1,562,000 1,372,000 1,557,000 2,929,000 General Revenues 5,398,000 5,398,000 5,398,000 3,221,000 3,335,000 6,556,000 Total Resources $ 8,223,450 $ 8,134,176 $ 8,156,124 $ 5,412,872 $ 5,529,872 $ 10,304,872 ME MEM MM ME • Requirements Personnel Services $ 3,953,829 $ 4,426,040 $ 5,188,000 $ 2,769,000 $ 2,910,000 $ 5,679,000 Materials&Services 970,823 799,431 894,000 1,060,000 1,085,000 2,145,000 Internal Fees for Services 1,957,000 1,601,000 1,768,000 946,000 964,000 1,910,000 Department Contingency - - 306,124 637,872 570,872 570,872 Total Requirements $ 6,881,652 $ 6,826,471 $ 8,156,124 $ 5,412,872 $ 5,529,872 $ 10,304,872 FTE 14.5 15.5 15.7 15.6 15.6 15.6 i Current Planning Key Performance Indicators 2021-22 2022-23 2023-24 2024-25 EST Land Use Applications Reviewed 79 61 41 40 Administrative Land Use Decisions within 4-6 week cycle 88% 90% 90% 100% All Tree Removal Permits 2,205 1,547 1,550 1,524 -Type 2 Tree Apps 348 213 218 205 Annexations(Applications/Acres) 11/9.13 14/14.89 3/5.79 4/1.45 Pre-Applications 115 84 77 60 Long Range Planning Key Performance Indicators Long-range planning projects are developed based on Council goals,State mandates,regulatory updates,and Comprehensive Plan and Development Code maintenance.Due to their complexity,these projects take many months or even years to complete,making it challenging to report KPIs within a single fiscal year timeframe.Current planning staff assist with or lead some long-range projects depending on current planning workload.Below is a list of projects completed in the 2023-2024 timeframe and a list of projects the department will be working on in the 2025- 2027 timeframe: 2023-2025 ' Housing Needs Analysis and Housing Production Strategy(HPS),Citywide Parking Reform,SB 1537-Applied for an Exemption for the City to the State Mandatory Adjustments for Housing,Urban and Community Forestry Plan Update,Annual Community Development Code Amendments ▪ Other Work Completed:an update to the City's Stormwater Code,establishment of a new recognized neighborhood association(Mary's Landing), and a Comprehensive Plan amendment relating to the proposed wastewater treatment plant.Staff also partially completed work to update the city's Flood Management Area standards,which is on hold pending further direction from FEMA. 2025-2027 • Foothills Framework Plan Update,Community Development Code Audit and Update,Tree Code Update,Implementation of near-term strategies in the HPS,Annual Community Development Code Amendments,Home Occupation Standards Amendments ' Other Work:completion of the Flood Management Area code amendments and possible code amendments that may be required in order for the City to qualify for an exemption to the state mandatory adjustments required by SB1537. Budget Notes • Internal fees for service is the department's cost share for administrative support services. Proposed 2025-27 • Revenue and Materials and Services increased due to the following:a$750,000 Metro grant for an update to the Foothills Framework Plan;an anticipated$250,000 Metro grant for an audit and update of the City's Community Development Code;and a business license fee increase. • Changes in FTE is due to a rounding adjustment of.1 of Admin Support II positions. 5 Adult Community Center (ACC) 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 184,446 $ 383,885 $ 507,829 $ 593,074 $ 510,074 $ 593,074 Department Revenues 708,383 685,725 514,000 421,000 425,000 846,000 General Revenues 2,054,000 2,191,000 2,383,000 1,267,000 1,312,000 2,579,000 Transfers 600,000 90,220 150,000 75,000 75,000 150,000 Total Resources $ 3,546,829 $ 3,350,830 $ 3,554,829 $ 2,356,074 $ 2,322,074 $ 4,168,074 Requirements Personnel Services $ 1,753,344 $ 1,780,019 $ 2,057,000 $ 1,083,000 $ 1,127,000 $ 2,210,000 Materials&Services 459,600 536,648 526,000 503,000 508,000 1,011,000 Internal Fees for Services 350,000 372,000 460,000 260,000 266,000 526,000 Capital Outlay 600,000 - - - - - Department Contingency - - 511,829 510,074 421,074 421,074 Total Requirements $ 3,162,944 $ 2,688,667 $ 3,554,829 $ 2,356,074 $ 2,322,074 $ 4,168,074 FTE 8.6 8.6 8.3 8.3 8.3 8.3 Key Performance Indicators 2021-22 2022-23 2023-24 2024-25 EST Meals Served and Delivered 15,451 21,889 24,463 25,000 Budget Notes • Department revenue includes meals,network fees,program fees,donations,and County grants. • Transfers are from the ACC Endowment Fund for allowed uses for center expenditures including program support and/or improvements. • Internal fees for service is the department's cost share for administrative support services. 6 Municipal Court 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 479,481 $ 572,411 $ 629,081 $ 499,614 $ 350,614 $ 499,614 Department Revenues 1,237,426 1,264,271 1,300,000 664,000 664,000 1,328,000 General Revenues 1,107,000 1,179,000 1,282,000 682,000 706,000 1,388,000 Total Resources $ 2,823,907 $ 3,015,682 $ 3,211,081 $ 1,845,614 $ 1,720,614 $ 3,215,614 Requirements Personnel Services $ 775,649 $ 758,181 $ 930,000 $ 512,000 $ 530,000 $ 1,042,000 Materials&Services 533,847 560,312 670,000 341,000 342,000 683,000 Internal Fees for Services 942,000 1,032,000 1,230,000 642,000 646,000 1,288,000 Department Contingency - - 381,081 350,614 202,614 202,614 Total Requirements $ 2,251,496 $ 2,350,493 $ 3,211,081 $ 1,845,614 $ 1,720,614 $ 3,215,614 M INI FTE 3.5 3.5 3.5 3.5 3.5 3.5 Budget Notes • Municipal Court fines revenue are divided 60/40 with the police department. • Materials&Service is mostly comprised of fees and taxes paid to the Court,County,and State. • Internal fees for service is the department's cost share for administrative support services. • Contingency includes future equipment/furniture needs for the court office. 7 Redevelopment 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 23,141 $ 74,872 $ 33,243 $ 101,083 $ 77,083 $ 101,083 Department Revenues 1,204,260 1,219,000 608,000 266,000 279,000 545,000 General Revenues - - 608,000 266,000 279,000 545,000 Total Resources $ 1,227,401 $ 1,293,872 $ 1,249,243 $ 633,083 $ 635,083 $ 1,191,083 Requirements Personnel Services $ 381,420 $ 419,664 $ 469,000 $ 248,000 $ 258,000 $ 506,000 Materials&Services 6,109 4,878 22,000 11,000 11,000 22,000 Internal Fees for Services 765,000 830,000 725,000 297,000 308,000 605,000 Department Contingency - - 33,243 77,083 58,083 58,083 Total Requirements $ 1,152,529 $ 1,254,542 $ 1,249,243 $ 633,083 $ 635,083 $ 1,191,083 ME IN' FTE 1.3 1.3 1.3 1.3 1.3 1.3 Budget Notes • Department revenue is the reimbursement from the Lake Oswego Redevelopment Agency(LORA)to cover expenditures of this department including internal fees for service. • General Revenues are to replace funds from the LORA East End District since it is nearing its maximum indebtedness. • Internal fees for service is for the department's cost share for administrative support services. 8 City Council 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 22,188 $ 24,181 $ 43,665 $ 2,855 $ 8,855 $ 2,855 Department Revenues - 2,400 - - - - General Revenues 261,000 399,000 452,000 330,000 346,000 676,000 Total Resources $ 283,188 $ 425,581 $ 495,665 $ 332,855 $ 354,855 $ 678,855 Requirements Personnel Services $ 41,415 $ 44,344 $ 48,000 $ 27,000 $ 29,000 $ 56,000 Materials&Services 217,592 376,288 425,000 297,000 307,000 604,000 Department Contingency - - 22,665 8,855 18,855 18,855 Total Requirements $ 259,007 $ 420,632 $ 495,665 $ 332,855 $ 354,855 $ 678,855 Budget Notes • Major expenses in City Council materials&services include various memberships throughout the region,state,and nation. The largest expense is the$160,000 in municipal grants for the biennium. • Materials&Services also includes the Chamber Foundation Village Flower Baskets program,and Council administrative expenses. • The community survey is typically conducted every other year at a cost of$20,000. • The City Council Goals can be found on the their respective webpage. 9 This page intentionally left blank 10 Sewer 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 21,162,217 $ 21,013,046 $ 24,946,332 $ 20,422,705 $ 22,596,705 $ 20,422,705 Department Revenues 31,353,147 39,760,281 38,477,000 19,438,000 20,173,000 39,611,000 Proceeds from Bond Sale 25,492,360 - 16,500,000 - - - Proceeds Sale of Capital Assets 59,387 24,604 - - - - Total Resources $ 78,067,111 $ 60,797,931 $ 79,923,332 $ 39,860,705 $ 42,769,705 $ 60,033,705 Requirements Personnel Services $ 1,550,695 $ 1,457,382 $ 1,927,000 $ 920,000 $ 946,000 $ 1,866,000 Materials&Services 11,279,024 11,086,007 18,274,000 6,638,000 6,981,000 13,619,000 Internal Fees for Services 2,959,000 3,462,000 4,283,000 2,116,000 2,216,000 4,332,000 Debt Service 36,768,377 11,249,025 12,354,000 6,628,000 6,629,000 13,257,000 Capital Outlay 4,496,969 15,065,195 32,400,000 962,000 1,395,000 2,357,000 Department Contingency - - 10,685,332 22,596,705 24,602,705 24,602,705 Unappropriated Ending Balance 21,013,046 18,478,322 - - - - Total Requirements $ 78,067,111 $ 60,797,931 $ 79,923,332 $ 39,860,705 $ 42,769,705 $ 60,033,705 FTE 7.2 7.8 7.8 6.8 6.8 6.8 Budget Notes • Department revenue includes sewer fee revenue,utility penalties,SDC and line charges from the City of Portland, investment income,and zone of benefit fees. • Materials and Services includes root cutting;line cleaning;and Fats,Oils and Grease(FO)program contracts;condition assessment; inflow/infiltration program analysis;utility rate analysis;and remittance to the City of Portland and Clean Water Services for sewer treatment. Proposed 2025-27 • Capital Outlay includes annual system wide rehabilitation work;scheduled repairs to the LOIS system;Cabana Lane manhole replacement;and pump replacements at existing lift stations. • FTE change is due to the transfer of 1 FTE to the Street Fund. • In October 2024,the City solicited Statements of Qualifications from qualified entities for designing,building,operating and maintaining(DBOM)the new wastewater treatment facility,the first step of a two-step procurement.Later this spring,the City intends to issue a Request for Proposals(RFP,step two)which will include pricing for designing and constructing the new facility as well as long term operations and maintenance.The proposed wastewater treatment facility is being funded by a combination of bonds,a loan from the Environmental Protection Agency(often referred to as a WIFIA loan),the City of Portland,System Development Charges,as well as utility revenue.The fiscal impact will be known at the completion of the RFP later this year. Construction is tentatively scheduled for completion by the end of 2028. 11 Water 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 15,001,195 $ 15,468,159 $ 13,337,068 $ 15,032,486 $ 12,134,486 $ 15,032,486 Department Revenues 32,107,279 34,204,895 33,177,000 17,451,000 17,757,000 35,208,000 Transfers - 2,000,000 - - - - Proceeds from Bond Sale - 58,769,077 - - - - Proceeds Sale of Capital Assets 2,000 - - - - - Total Resources $ 47,110,474 $110,442,131 $ 46,514,068 $ 32,483,486 $ 29,891,486 $ 50,240,486 Requirements Personnel Services $ 5,201,225 $ 5,260,504 $ 5,559,000 $ 3,112,000 $ 3,303,000 $ 6,415,000 Materials&Services 7,652,482 8,646,218 11,976,000 5,813,000 5,312,000 11,125,000 Internal Fees for Services 3,334,000 3,543,000 4,389,000 2,287,000 2,388,000 4,675,000 Debt Service 11,645,500 70,158,200 11,642,000 5,212,000 5,218,000 10,430,000 Transfers - 3,000,000 2,000,000 1,000,000 1,000,000 2,000,000 Capital Outlay 3,809,109 2,903,605 9,385,000 2,925,000 4,020,000 6,945,000 Department Contingency - - 1,563,068 12,134,486 8,650,486 8,650,486 Unappropriated Ending Balance 15,468,158 16,930,604 - - - - Total Requirements $ 47,110,474 $110,442,131 $ 46,514,068 $ 32,483,486 $ 29,891,486 $ 50,240,486 FTE 19.9 21.2 19.3 19.3 19.3 19.3 ME Key Performance Indicators 2021-22 2022-23 2023-24 2024-25 EST Gallons of Drinking Water Produced 3.96 billion 4.0 billion 4.13 billion 4.19 billion Percent of Water Quality Standards met or exceeded 100% 100% 100% 100% Budget Notes • Department revenue includes consumer water sales,bulk water sales,utility penalties,meter installations, investment income,work order charges,sundry income,and Tigard's share of water production costs. • Internal Fees for Service covers general administrative services,insurance,engineering services,operations support services,and maintenance services by Motor Pool. • Material and Services include Annual Consumer Confidence Report;contract for membership in the Regional Water Providers Consortium and the Clackamas River Water Providers consortium;professional design services;water management and conservation plan updates;and utility rate analysis studies. The also includes the final stage of the Advance Metering Infrastructure (AMI)meter replacement project materials and installation costs. Proposed 2025-27 • Capital Outlay includes McVey Pump Station Replacement;finish back up power at the Water Treatment Plant; Monroe and McNary Regulatory Water Vault; Reservoir Hatch Replacements;Water Valve Replacements;Cornell Water Main Upgrade;start the Bergis Reservoir Replacement;and Water Reservoir Painting and purchase of a replacement pickup truck and a hydro-excavator that is used for water main breaks and repair work. 12 Street 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 2,119,641 $ 7,667,709 $ 12,681,670 $ 14,042,712 $ 8,899,712 $ 14,042,712 Department Revenues 13,340,026 14,417,790 18,194,000 9,623,000 9,733,000 19,356,000 Transfer from General Fund 6,000,000 12,875,060 4,000,000 3,000,000 3,000,000 6,000,000 Proceeds from Bond Sale 12,523,141 - - - - - Proceeds Sale of Capital Assets 24,650 12,888 - - - - Total Resources $ 34,007,458 $ 34,973,447 $ 34,875,670 $ 26,665,712 $ 21,632,712 $ 39,398,712 Requirements Personnel Services $ 1,026,936 $ 1,035,495 $ 1,101,000 $ 1,035,000 $ 1,055,000 $ 2,090,000 Materials&Services 3,465,313 2,824,680 3,712,000 2,074,000 2,127,000 4,201,000 Internal Fees for Services 3,302,000 3,610,000 4,051,000 2,331,000 2,449,000 4,780,000 Debt Service 1,254,178 1,593,150 1,593,000 796,000 800,000 1,596,000 Capital Outlay 17,291,322 15,210,177 19,055,000 11,530,000 6,125,000 17,655,000 Department Contingency - - 5,363,670 8,899,712 9,076,712 9,076,712 Unappropriated Ending Balance 7,667,709 10,699,945 - - - - Total Requirements $ 34,007,458 $ 34,973,447 $ 34,875,670 $ 26,665,712 $ 21,632,712 $ 39,398,712 ME FTE 4.0 4.5 4.0 6.5 6.5 6.5 Key Performance Indicators 2016-17 2019-20 2022-23 Pavement Condition Index-every 3 years 68 69 75 Budget Notes • Department revenue includes the street maintenance fee,motor vehicle fees and gas tax from State Revenue Sharing, investment income,insurance reimbursement,and sundry income. • Internal Fees for Service covers general administrative services,insurance,engineering services,Public Works support services,and maintenance services by Motor Pool. • Materials&Services includes sidewalk repairs,proactive right-of-way tree maintenance and vegetation removal;street lighting repairs and replacement,electricity for traffic signals and street lights,garbage receptacle pickup;and signing and striping on roadways; Proposed 2025-27 • Capital Outlay include projects such as Lakeview Blvd road and drainage improvements;school zone flasher upgrades;All Roads Transportation Safety(ARTS)grant improvement to traffic signal heads;ADA curb ramp replacement;Blue Heron roadway and drainage improvement;annual pavement improvements throughout the city;and pathway projects for Carmen,Treetop, Meadowlark,and Pilkington also includes the purchase of a street sweeper to replace the 2014 equipment. • Staffing changes include adding 2.0 FTE to make a complete Street Maintenance team of 6.0 FTE,plus an additional 0.5 FTE for an Urban Forester position shared with Parks Maintenance. 13 Storm water 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 1,529,939 $ 2,108,780 $ 5,063,521 $ 7,896,768 $ 5,601,768 $ 7,896,768 Department Revenues 7,993,078 9,191,920 10,512,000 5,745,000 5,862,000 11,607,000 Transfers - 570,000 - - - - Proceeds Sale of Capital Assets 9,667 - - - - - Total Resources $ 9,532,684 $ 11,870,700 $ 15,575,521 $ 13,641,768 $ 11,463,768 $ 19,503,768 Requirements Personnel Services $ 884,037 $ 889,562 $ 1,023,000 $ 867,000 $ 921,000 $ 1,788,000 Materials&Services 619,526 848,059 1,169,000 677,000 677,000 1,354,000 Internal Fees for Services 2,622,000 2,615,000 3,003,000 1,606,000 1,687,000 3,293,000 Debt Service 452,250 453,250 231,000 - - - Capital Outlay 2,846,090 2,193,897 6,300,000 4,890,000 1,350,000 6,240,000 Department Contingency - - 3,849,521 5,601,768 6,828,768 6,828,768 Unappropriated Ending Balance 2,108,781 4,870,932 - - - - Total Requirements $ 9,532,684 $ 11,870,700 $ 15,575,521 $ 13,641,768 $ 11,463,768 $ 19,503,768 FTE 3.9 3.6 3.5 6.0 6.0 6.0 Budget Notes • Department revenue includes the stormwater water fee,utility penalties,and investment income. • Internal Fees for Service covers general administrative services,insurance,engineering services,operations support, services,electrician services and maintenance services by Motor Pool. • Materials and Services includes services need to meet the State of Oregon's MS4 permit requirements and the Total Maximum Daily Loads(TMDL)requirements,and other state and federal regulatory responsibilities,Includes the starting phase for a new stormwater master plan. Proposed 2025-27 • Capital Outlay includes Lakeview Blvd road and drainage improvements,UIC decommissioning;Redfern Ave drainage improvements;5th/Lake Bay Court drainage improvements;and Blue Heron roadway and drainage improvements; also includes replacement of a pickup truck and a larger work truck with small crane for accessing manholes and storm system vaults. • Staffing changes include adding FTE to make a complete Storm Maintenance team of 6.0 FTE. Total change is 2.5 FTE. 14 System Development Charges (SDCs) 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance Parks&Recreation $ 6,403,529 $ 5,523,270 $ 7,767,733 $ 241,500 $ 765,500 $ 241,500 Street 1,434,867 1,482,921 3,617,353 3,629,332 1,305,332 3,629,332 Water 2,539,020 3,418,337 4,225,383 5,574,613 499,613 5,574,613 Sewer 3,314,328 3,868,872 4,426,921 5,371,074 5,612,074 5,371,074 Stormwater 8,150 16,558 46,459 85,680 93,680 85,680 Total Beginning Balances 13,699,894 14,309,958 20,083,849 14,902,199 8,276,199 14,902,199 Department Revenues Parks&Recreation 2,372,042 2,707,101 950,000 524,000 534,000 1,058,000 Street 884,176 2,566,479 1,006,000 676,000 676,000 1,352,000 Water 879,317 1,066,200 602,000 425,000 425,000 850,000 Sewer 554,544 711,839 276,000 241,000 241,000 482,000 Stormwater 8,409 39,214 12,000 8,000 8,000 16,000 Total Department Revenues 4,698,488 7,090,833 2,846,000 1,874,000 1,884,000 3,758,000 Total Resources $ 18,398,382 $ 21,400,791 $ 22,929,849 $ 16,776,199 $ 10,160,199 $ 18,660,199 Requirements Materials and Services Parks-Prof&Tech Svcs $ 26,357 $ 6,136 $ - $ - $ - $ - Total Materials and Services 26,357 6,136 - - - - Capital Outlay Parks Projects 3,225,944 66,506 7,700,000 - - - Street Projects 836,121 428,309 3,000,000 3,000,000 - 3,000,000 Water Projects - - - 5,500,000 - 5,500,000 Total Capital Outlay 4,062,065 494,815 10,700,000 8,500,000 - 8,500,000 Contingency Parks&Recreation - - 1,017,733 765,500 1,299,500 1,299,500 Street - - 1,623,353 1,305,332 1,981,332 1,981,332 Water - - 4,827,383 499,613 924,613 924,613 Sewer - - 4,702,921 5,612,074 5,853,074 5,853,074 Stormwater - - 58,459 93,680 101,680 101,680 Total Contingency - - 12,229,849 8,276,199 10,160,199 10,160,199 Unappropriated Ending Balance Parks&Recreation 5,523,270 8,157,729 - - - - Street 1,482,922 3,621,091 - - - - Water 3,418,337 4,484,538 - - - - Sewer 3,868,872 4,580,713 - - - - Stormwater 16,559 55,773 - - - - Total Unappropriated Ending Balance 14,309,960 20,899,844 - - - - Total Requirements $ 18,398,382 $ 21,400,795 $ 22,929,849 $ 16,776,199 $ 10,160,199 $ 18,660,199 Budget Notes Proposed 2025-27 • Capital Outlay is for school adjacent pathways and McVey pump station replacement. 15 Assessment Project 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 740,985 $ 806,567 $ 900,369 $ 1,050,167 $ 1,102,167 $ 1,050,167 Department Revenues 65,582 111,504 78,000 52,000 46,000 98,000 Total Resources $ 806,567 $ 918,071 $ 978,369 $ 1,102,167 $ 1,148,167 $ 1,148,167 Requirements Reserve for Future Expenditure $ - $ - $ 978,369 $ 1,102,167 $ 1,148,167 $ 1,148,167 Unappropriated Ending Balance 806,567 918,071 - - - - Total Requirements $ 806,567 $ 918,071 $ 978,369 $ 1,102,167 $ 1,148,167 $ 1,148,167 Budget Notes • Revenues are related to the City's financing of sewer hookups. Bicycle Path 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 187,988 $ 248,367 $ 308,231 $ 409,924 $ 449,924 $ 409,924 Department Revenues 60,379 67,461 58,000 40,000 37,000 77,000 Total Resources $ 248,367 $ 315,828 $ 366,231 $ 449,924 $ 486,924 $ 486,924 Requirements Reserve for Future Expenditure $ - $ - $ 366,231 $ 449,924 $ 486,924 $ 486,924 Unappropriated Ending Balance 248,367 315,828 - - - - Total Requirements $ 248,367 $ 315,828 $ 366,231 $ 449,924 $ 486,924 $ 486,924 Budget Notes • Revenue comes from 1%of the City's highway fund state shared revenues. 16 OTHER FUNDS 17 Parks Recreation Center Fund 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ - $ 1,402,469 $ 144,520 $ - $ - $ - Department Revenues - 1,818,237 16,400,000 - - - Transfers 2,000,000 7,000,000 7,136,000 - - - Total Resources $ 2,000,000 $ 10,220,706 $ 23,680,520 $ - $ - $ - Requirements Capital Outlay $ 597,531 $ 8,706,955 $ 23,680,000 $ - $ - $ - Department Contingency - - 520 - - - Unappropriated End Bal 1,402,469 1,513,751 - - - - Total Requirements $ 2,000,000 $ 10,220,706 $ 23,680,520 $ - $ - $ - Budget Notes • Intergovernmental is funding from the Lake Oswego School District. • Transfers are bond proceeds from the parks bonds capital project fund. • Capital Outlay is for the LORAC. Proposed 2025-27 • All bond and Lake Oswego School District proceeds expended in previous biennium. 18 Building 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 4,527,812 $ 5,089,830 $ 5,885,697 $ 6,940,018 $ 6,419,018 $ 6,940,018 Department Revenues 4,856,211 6,607,615 6,143,000 2,696,000 2,696,000 5,392,000 Total Resources $ 9,384,023 $ 11,697,445 $ 12,028,697 $ 9,636,018 $ 9,115,018 $ 12,332,018 • Requirements Personnel Services $ 2,270,384 $ 2,322,896 $ 3,408,000 $ 1,782,000 $ 1,850,000 $ 3,632,000 Materials&Services 1,546,809 2,199,770 2,359,000 979,000 981,000 1,960,000 Internal Fees for Services 477,000 603,000 652,000 380,000 391,000 771,000 Capital Outlay - 31,904 95,000 76,000 40,000 116,000 Department Contingency - - 545,000 545,000 545,000 545,000 Reserve for Future Expenditure - - 4,969,697 5,874,018 5,308,018 5,308,018 Unappropriated Ending Balance 5,089,830 6,539,875 - - - - Total Requirements $ 9,384,023 $ 11,697,445 $ 12,028,697 $ 9,636,018 $ 9,115,018 $ 12,332,018 FTE 9.1 9.1 10.2 10.2 10.2 10.2 Key Performance Indicators 2021-22 2022-23 2023-24 2024-25 EST New Single Family Homes 64 49 55 48 Total Residential Permits 3,410 2,750 2,872 2,153 Residential Permit Valuation $ 65,911,000 $ 65,096,329 73,653,309 46,750,387 New Commercial Buildings 4 11 9 6 Total Commercial Permits 1,076 1,103 206 121 Commercial Permit Valuation $ 83,147,020 $ 152,683,027 48,597,771 104,915,769 Budget Notes • Department revenue includes building permit and plan check fees and pass through amounts for State,Lake Oswego School District and Metro excise taxes. • Per state law,Building Division revenue is a dedicated fund to support building permit,plan review,inspection services and expenses. Proposed 2025-27 • Capital outlay includes the purchase of three new fleet vehicles. • Revenue is estimated to decrease as residential construction is slowing on new single family homes. 19 Parks Bond Capital Projects Fund 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ - $ 21,330,599 $ 10,659,781 $ - $ - $ - Department Revenues 433,540 55,121 150,000 - - - Proceeds from Bond Sale 25,220,212 6,351,839 - - - - Total Resources $ 25,653,752 $ 27,737,559 $ 10,809,781 $ - $ - $ - Requirements Materials&Services $ 210,988 $ 191,893 $ - $ - $ - $ - Transfers 2,000,000 7,000,000 7,136,000 - - - Capital Outlay 2,112,165 10,369,937 3,673,000 - - - Department Contingency - - 781 - - - Unappropriated End Bal 21,330,599 10,175,729 - - - - Total Requirements $ 25,653,752 $ 27,737,559 $ 10,809,781 $ - $ - $ - Budget Notes • Department revenue is for investment income. • Materials&Services is for the bond sale expense. Proposed 2025-27 • All bond proceeds where expended in the previous biennium. 20 City/LORA Debt Service 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Department Revenues $ 8,089,421 $ 13,888,954 $ 7,120,000 $ 3,597,000 $ 3,619,000 $ 7,216,000 Proceeds from Bond Sale 16,803,890 - - - - - Total Resources $ 24,893,311 $ 13,888,954 $ 7,120,000 $ 3,597,000 $ 3,619,000 $ 7,216,000 Requirements Materials&Services $ 153,699 $ - $ - $ - $ - $ - Intergovernmental Expense 16,803,890 - - - - - Debt Service 7,935,722 13,888,954 7,120,000 3,597,000 3,619,000 7,216,000 Total Requirements $ 24,893,311 $ 13,888,954 $ 7,120,000 $ 3,597,000 $ 3,619,000 $ 7,216,000 Budget Notes • Department revenue is debt service payments from the Lake Oswego Redevelopment Agency for FF&C debt the City issued for LORA. • Debt Service payments is the City paying these payments with funds from LORA Bonded Debt Service 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 991,827 $ 1,069,029 $ 878,772 $ 765,428 $ 815,428 $ 765,428 Department Revenues 3,781,894 3,523,204 3,911,000 2,157,000 2,163,000 4,320,000 Total Resources $ 4,773,721 $ 4,592,233 $ 4,789,772 $ 2,922,428 $ 2,978,428 $ 5,085,428 Requirements Debt Service $ 3,704,693 $ 3,644,466 $ 4,170,000 $ 2,107,000 $ 2,163,000 $ 4,270,000 Unappropriated Ending Balance 1,069,028 947,767 619,772 815,428 815,428 815,428 Total Requirements $ 4,773,721 $ 4,592,233 $ 4,789,772 $ 2,922,428 $ 2,978,428 $ 5,085,428 Budget Notes • Department revenue is property tax specifically allocated for General Obligation bonds. • Debt Service is the annual principle and interest payments made on the City's outstanding General Obligation bonds. 21 ACC Endowment 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 2,365,710 $ 2,573,704 $ 2,404,810 $ 2,667,622 $ 2,657,622 $ 2,667,622 Department Revenues 807,994 7,847 130,000 65,000 65,000 130,000 Total Resources $ 3,173,704 $ 2,581,551 $ 2,534,810 $ 2,732,622 $ 2,722,622 $ 2,797,622 Requirements Transfers $ 600,000 $ 90,220 $ 150,000 $ 75,000 $ 75,000 $ 150,000 Reserve for Future Expenditure - - 2,384,810 2,657,622 2,647,622 2,647,622 Unappropriated Ending Balance 2,573,704 2,491,331 - - - - Total Requirements $ 3,173,704 $ 2,581,551 $ 2,534,810 $ 2,732,622 $ 2,722,622 $ 2,797,622 ME Budget Notes • The Adult Community Center(ACC)endowment use is restricted for certain purposes. Library Endowment 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 3,803,802 $ 5,147,937 $ 4,918,443 $ 5,711,378 $ 5,782,378 $ 5,711,378 Department Revenues 1,398,522 22,872 240,000 100,000 100,000 200,000 Transfers - - - 5,000 5,000 10,000 Total Resources $ 5,202,324 $ 5,170,809 $ 5,158,443 $ 5,816,378 $ 5,887,378 $ 5,921,378 ME Requirements Transfers $ 54,387 $ 58,403 $ 66,000 $ 34,000 $ 34,000 $ 68,000 Reserve for Future Expenditure - - 4,392,443 5,082,378 5,153,378 5,153,378 Unappropriated Ending Balance 5,147,937 5,112,406 700,000 700,000 700,000 700,000 Total Requirements $ 5,202,324 $ 5,170,809 $ 5,158,443 $ 5,816,378 $ 5,887,378 $ 5,921,378 ME Budget Notes • The City has two library endowments. The funds can be used for certain purposes and are restricted. 22 Capital Reserve Water 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ - $ - $ 3,001,441 $ 5,409,321 $ 6,569,321 $ 5,409,321 Department Revenues - 23,995 70,000 160,000 120,000 280,000 Transfers - 3,000,000 2,000,000 1,000,000 1,000,000 2,000,000 Total Resources $ - $ 3,023,995 $ 5,071,441 $ 6,569,321 $ 7,689,321 $ 7,689,321 Requirements Reserve for Future Expenditure $ - $ - $ 5,071,441 $ 6,569,321 $ 7,689,321 $ 7,689,321 Unappropriated Ending Balance - 3,023,995 - - - - Total Requirements $ - $ 3,023,995 $ 5,071,441 $ 6,569,321 $ 7,689,321 $ 7,689,321 Budget Notes • Transfer are the City's contribution toward future Capital requirements of the water production system as agreed to under the LO-Tigard Water Partnership. 23 Capital Reserve 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 2,065,509 $ 3,071,975 $ 2,444,125 $ 782,665 $ 2,002,665 $ 782,665 Department Revenues 121,627 19,222 40,000 20,000 20,000 40,000 Transfers from General Fund 7,845,000 1,800,000 - 1,200,000 - 1,200,000 Total Resources $ 10,032,136 $ 4,891,197 $ 2,484,125 $ 2,002,665 $ 2,022,665 $ 2,022,665 ME MME ■ Requirements Materials&Services $ 4,192,701 $ 295,044 $ - $ - $ - $ - Transfers - - 1,800,000 - - - Capital Outlay 2,767,460 2,272,931 - - 1,200,000 1,200,000 Reserve for Future Expenditure - - 684,125 2,002,665 822,665 822,665 Unappropriated End Bal 3,071,975 2,323,222 - - - - Total Requirements $ 10,032,136 $ 4,891,197 $ 2,484,125 $ 2,002,665 $ 2,022,665 $ 2,022,665 Budget Notes • Reserve for Future Expenditure reflects$500,000 set aside for the library. • Transfer reflects$1,200,000 for a fire engine. 24 Tennis Facility 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 782,709 $ 373,401 $ 176,554 $ 171,216 $ 192,216 $ 171,216 Department Revenues 624,851 539,940 1,008,000 519,000 562,000 1,081,000 Total Resources $ 1,407,560 $ 913,341 $ 1,184,554 $ 690,216 $ 754,216 $ 1,252,216 Requirements Personnel Services $ 397,486 $ 263,843 $ 571,000 $ 241,000 $ 253,000 $ 494,000 Materials&Services 175,673 197,084 176,000 88,000 104,000 192,000 Internal Fees for Services 261,000 371,000 276,000 169,000 173,000 342,000 Capital Outlay 200,000 - - - - - Department Contingency - - 161,554 192,216 224,216 224,216 Unappropriated Ending Balance 373,401 81,414 - - - - Total Requirements $ 1,407,560 $ 913,341 $ 1,184,554 $ 690,216 $ 754,216 $ 1,252,216 FTE 3.1 3.1 4.1 3.1 3.1 3.1 Key Performance Indicators 2021-22 2022-23 2023-24 2024-25 EST Tennis Center Cost Recovery Closed 75% 114% 100% Budget Notes Proposed 2025-27 • FTE decrease is due to the transfer of one full time administrative support staff to Parks. 25 Trolley 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 473,652 $ 492,447 $ 494,602 $ 595,429 $ 570,429 $ 595,429 Department Revenues 156,066 152,508 158,000 85,000 85,000 170,000 Transfers from General Fund 40,000 40,000 40,000 20,000 20,000 40,000 Transfers from Tourism Fund 20,000 20,000 20,000 10,000 10,000 20,000 Total Resources $ 689,718 $ 704,955 $ 712,602 $ 710,429 $ 685,429 $ 825,429 Requirements Materials&Services $ 197,271 $ 141,851 $ 298,000 $ 140,000 $ 140,000 $ 280,000 Department Contingency - - 414,602 570,429 545,429 545,429 Unappropriated Ending Balance 492,447 563,104 - - - - Total Requirements $ 689,718 $ 704,955 $ 712,602 $ 710,429 $ 685,429 $ 825,429 Budget Notes • Materials and Services includes rail line maintenance. 26 Tourism 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 236,075 $ 60,173 $ 80,250 $ 295,585 $ 293,585 $ 295,585 Department Revenues 366,586 545,186 548,000 328,000 328,000 656,000 Total Resources $ 602,661 $ 605,359 $ 628,250 $ 623,585 $ 621,585 $ 951,585 Requirements Materials&Services $ 58,858 $ 70,732 $ 78,000 $ 115,000 $ 65,000 $ 180,000 Transfers 280,000 385,000 352,000 215,000 221,000 436,000 Capital Outlay 203,630 25,000 - - - - Department Contingency - - 198,250 293,585 335,585 335,585 Unappropriated Ending Balance 60,173 124,627 - - - - Total Requirements $ 602,661 $ 605,359 $ 628,250 $ 623,585 $ 621,585 $ 951,585 Budget Notes • The Tourism Fund's department revenue comes from approximately 23%of the City's Local Lodging Taxes. • Materials&Services includes the City's contribution to the Festival of the Arts for$45,000 annualy and$50,000 for"promote Lake Oswego as a destination". • Included in transfers is a transfer to Public Art Fund for the City's contract with the Lake Oswego Arts Council and to the Trolley Fund for the Willamette Shoreline Trolley. 27 Public Art 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 57,679 $ 326,802 $ 105,955 $ 68,311 $ 48,311 $ 68,311 Department Revenues 434,358 32,714 2,000 1,000 1,000 2,000 Transfers 260,000 365,000 512,000 205,000 211,000 416,000 Total Resources $ 752,037 $ 724,516 $ 619,955 $ 274,311 $ 260,311 $ 486,311 Requirements Materials&Services $ 371,435 $ 429,142 $ 408,000 $ 214,000 $ 220,000 $ 434,000 Capital Outlay 53,800 196,540 144,000 12,000 12,000 24,000 Department Contingency - - - 48,311 28,311 28,311 Reserve for Future Expenditure - - 67,955 - - - Unappropriated End Bal 326,802 98,834 - - - - Total Requirements $ 752,037 $ 724,516 $ 619,955 $ 274,311 $ 260,311 $ 486,311 Budget Notes • Transfers are from the Tourism Fund. • Materials and Services is for the administration and maintenance of the City's gallery without walls program. • Capital Outlay is for the purchase of public art,includes the annual people's choice. 28 Engineering 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 870,522 $ 1,396,019 $ 1,284,798 $ 1,602,638 $ 1,055,638 $ 1,602,638 Department Revenues 549,216 671,877 509,000 252,000 267,000 519,000 Charges for Services 8,948,102 8,562,334 9,443,000 5,140,000 5,410,000 10,550,000 Proceeds Sale of Capital Assets 3,660 - - - - - Total Resources $ 10,371,500 $ 10,630,230 $ 11,236,798 $ 6,994,638 $ 6,732,638 $ 12,671,638 Requirements Personnel Services $ 7,174,782 $ 7,071,346 $ 8,277,000 $ 4,763,000 $ 5,006,000 $ 9,769,000 Materials&Services 549,226 564,055 904,000 400,000 427,000 827,000 Internal Fees for Services 1,226,000 1,306,000 1,547,000 776,000 796,000 1,572,000 Capital Outlay 25,473 94,541 25,000 - - - Department Contingency - - 483,798 1,055,638 503,638 503,638 Unappropriated Ending Balance 1,396,019 1,594,288 - - - - Total Requirements $ 10,371,500 $ 10,630,230 $ 11,236,798 $ 6,994,638 $ 6,732,638 $ 12,671,638 FTE 25.3 25.8 24.8 26.7 26.7 26.7 Budget Notes • Department revenue includes engineering fees,erosion control fees,street opening permits,investment income,and sundry income. • Internal Fees for Service covers general administrative services,insurance,and maintenance services by motor pool. • Materials and Services includes annual software subscriptions,such as aerial photography update,regional parcel data update for LO MAPs,and miscellaneous design services or analysis need for small engineering issues that are not yet identified projects or are driven by emergency events. Proposed 2025-27 • Changes in personnel services are due to an addition of a Director of Special Projects moving from City Managers Office working on the new sewer plant,Engineering Tech III,and a rounding adjustment of.1 of Admin Support II positions. 29 Public Works Support Services 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 734,346 $ 751,708 $ 1,106,137 $ 583,415 $ 508,415 $ 583,415 Department Revenues 77,469 83,816 52,000 26,000 26,000 52,000 Internal Charges for Svcs 3,579,000 3,872,000 4,364,000 2,633,000 2,763,000 5,396,000 Proceeds Sale of Capital Assets 5,000 - - - - - Total Resources $ 4,395,815 $ 4,707,524 $ 5,522,137 $ 3,242,415 $ 3,297,415 $ 6,031,415 Requirements Personnel Services $ 2,168,987 $ 2,098,239 $ 3,445,000 $ 1,689,000 $ 1,814,000 $ 3,503,000 Materials&Services 956,619 1,010,935 1,155,000 611,000 610,000 1,221,000 Internal Fees for Services 366,000 429,000 464,000 332,000 340,000 672,000 Capital Outlay 152,501 52,237 45,000 102,000 70,000 172,000 Department Contingency - - 413,137 508,415 463,415 463,415 Unappropriated Ending Balance 751,708 1,117,113 - - - - Total Requirements $ 4,395,815 $ 4,707,524 $ 5,522,137 $ 3,242,415 $ 3,297,415 $ 6,031,415 FTE 9.5 9.6 10.5 10.0 10.0 10.0 Budget Notes '• Department revenue includes fuel usage reimbursement from the Lake Oswego School District,investment income,and sundry income. • Internal fees for service is the department's cost share for administrative support services. Proposed 2025-27 • FTE count decreased by.5 due to a reallocation of an electrician position. • Capital Outlay is for replacement of two vehicles. 30 Information Technology 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 415,634 $ 714,816 $ 393,537 $ 368,637 $ 600,637 $ 368,637 Department Revenues 84,503 26,895 - - - - Internal Charges for Svcs 4,222,000 4,162,000 4,913,000 3,125,000 3,030,000 6,155,000 Total Resources $ 4,722,137 $ 4,903,711 $ 5,306,537 $ 3,493,637 $ 3,630,637 $ 6,523,637 Requirements Personnel Services $ 2,679,843 $ 3,068,492 $ 3,434,000 $ 1,861,000 $ 1,926,000 $ 3,787,000 Materials&Services 1,327,478 1,456,027 1,304,000 937,000 995,000 1,932,000 Capital Outlay - 107,447 175,000 95,000 100,000 195,000 Department Contingency - - 393,537 600,637 609,637 609,637 Total Requirements $ 4,007,321 $ 4,631,966 $ 5,306,537 $ 3,493,637 $ 3,630,637 $ 6,523,637 FTE 9.5 9.5 9.5 9.5 9.5 9.5 Budget Notes • Materials and Services includes all network hardware for data and voice,all computers and related equipment,common software maintenance,purchasing all plain and specialty paper,and costs associated with centralized printing in the Copy and Mail Center. • The budget also includes the city telephone charges. Proposed 2025-27 • Materials&Services increase is due to cybersecurity improvements,general increase in software usage,and compliance with criminal justice information policy requirements • Capital outlay is for replacement or expansion of server infrastructure and vehicle replacement 31 Finance 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 315,247 $ 542,829 $ 344,446 $ 401,779 $ 351,779 $ 401,779 Department Revenues 831,414 925,420 280,000 140,000 140,000 280,000 Internal Charges for Svcs 3,044,000 3,177,000 4,472,000 2,529,000 2,640,000 5,169,000 Total Resources $ 4,190,661 $ 4,645,249 $ 5,096,446 $ 3,070,779 $ 3,131,779 $ 5,850,779 Requirements Personnel Services $ 2,768,941 $ 2,735,897 $ 3,807,000 $ 2,157,000 $ 2,253,000 $ 4,410,000 Materials&Services 878,891 857,384 945,000 562,000 577,000 1,139,000 Department Contingency - - 344,446 351,779 301,779 301,779 Total Requirements $ 3,647,832 $ 3,593,281 $ 5,096,446 $ 3,070,779 $ 3,131,779 $ 5,850,779 FTE 10.5 10.5 12.5 13.0 13.0 13.0 Key Performance Indicators 2021-22 2022-23 2023-24 2024-25 EST Passport Applications 2,320 2,237 2,441 2,450 Business Licenses Renewed/Issued 2,215 2,184 2,074 2,100 General Obligation Bond rating AAA AAA AAA AAA Receive unmodified audit opinion and GFOA award Yes Yes Yes Yes Number of utility accounts per utility billing employee 4,529 4,542 4,545 4,550 Budget Notes • The Finance Department issues business and dog licenses,passports,and performs lien searches. • Carryover set aside for digitalizing financial records,software enhancements,and oncall professional services. Proposed 2025-27 • Personnel Services increased due to the addition of a.5 payroll specialist. 32 City Manager's Office 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 105 $ 238,963 $ 300,138 $ 381,897 $ 340,897 $ 381,897 Department Revenues 35,907 2,503 - - - - General Revenues 816,000 668,000 804,000 428,000 443,000 871,000 Internal Charges for Svcs 2,479,000 3,192,000 3,719,000 1,674,000 1,739,000 3,413,000 Total Resources $ 3,331,012 $ 4,101,466 $ 4,823,138 $ 2,483,897 $ 2,522,897 $ 4,665,897 Requirements Personnel Services $ 2,582,717 $ 3,053,818 $ 4,022,000 $ 1,763,000 $ 1,842,000 $ 3,605,000 Materials&Services 509,331 698,296 576,000 380,000 380,000 760,000 Department Contingency - - 225,138 340,897 300,897 300,897 Total Requirements $ 3,092,048 $ 3,752,114 $ 4,823,138 $ 2,483,897 $ 2,522,897 $ 4,665,897 FTE 8.7 9.2 10.2 8.5 8.5 8.5 Budget Notes • General revenues are allocated to the City Manager's Office for staff and materials for public information programs and publications and maintenance and repairs of downtown amenities. • Materials and Services include City Manager's Office programs expenses,HelloLO printing and postage costs,as well as ongoing costs for public notices,staff training,and general supplies. Proposed 2025-27 • Personnel services decreased due to the moving of the Wastewater Treatment plant project management and the vacant associated FTE to Engineering and elimination of the vacant project specialist positions. 33 Facilities Management 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 197,528 $ 543,896 $ 766,266 $ 1,264,711 $ 1,032,711 $ 1,264,711 Department Revenues 47,079 2,458 - - - - Internal Charges for Svcs 2,320,000 2,357,000 2,567,000 1,006,000 1,056,000 2,062,000 Total Resources $ 2,564,607 $ 2,903,354 $ 3,333,266 $ 2,270,711 $ 2,088,711 $ 3,326,711 Requirements Personnel Services $ 1,151,617 $ 938,104 $ 1,287,000 $ 594,000 $ 621,000 $ 1,215,000 Materials&Services 869,094 1,090,875 1,280,000 644,000 667,000 1,311,000 Department Contingency - - 766,266 1,032,711 800,711 800,711 Total Requirements $ 2,020,711 $ 2,028,979 $ 3,333,266 $ 2,270,711 $ 2,088,711 $ 3,326,711 FTE 4.5 4.5 4.5 4.0 4.0 4.0 Budget Notes • Materials and Services includes utilities,repairs,and maintenance services for City Hall and park facilities. • Department Contingency is for unexpected repairs and maintenance expenses for city owned facilities. Proposed 2025-27 • Personnel Services decreased due to the reallocation of.5 electrician position. 34 City Attorney's Office 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 129,873 $ 240,894 $ 363,176 $ 543,573 $ 373,573 $ 543,573 Department Revenues 11,164 15,036 - - - - Internal Charges for Svcs 1,655,000 1,720,000 1,889,000 833,000 847,000 1,680,000 Total Resources $ 1,796,037 $ 1,975,930 $ 2,252,176 $ 1,376,573 $ 1,220,573 $ 2,223,573 Requirements Personnel Services $ 1,406,547 $ 1,377,338 $ 1,719,000 $ 952,000 $ 966,000 $ 1,918,000 Materials&Services 148,597 165,771 170,000 51,000 51,000 102,000 Department Contingency - - 363,176 373,573 203,573 203,573 Total Requirements $ 1,555,144 $ 1,543,109 $ 2,252,176 $ 1,376,573 $ 1,220,573 $ 2,223,573 FTE 4.0 4.0 4.0 4.4 4.4 4.4 Budget Notes • Personnel includes the city attorney,deputy city attorney,prosecutor,and support staff. • Materials&Services includes prosecuting attorney contract,litigation not covered by City insurance,and legal research. • Contingency includes risk management funds. Proposed 2025-27 • Changes in personnel services are due to moving the contracted prosecutor to an on-call employee position. 35 Human Resources 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 123,467 $ 248,094 $ 290,978 $ 383,027 $ 293,027 $ 383,027 Department Revenues 11,680 6,312 - - - - Internal Charges for Svcs 1,589,000 1,795,000 1,716,000 911,000 944,000 1,855,000 Total Resources $ 1,724,147 $ 2,049,406 $ 2,006,978 $ 1,294,027 $ 1,237,027 $ 2,238,027 Requirements Personnel Services $ 948,210 $ 1,079,908 $ 1,050,000 $ 642,000 $ 661,000 $ 1,303,000 Materials&Services 527,843 599,072 666,000 359,000 373,000 732,000 Department Contingency - - 290,978 293,027 203,027 203,027 Total Requirements $ 1,476,053 $ 1,678,980 $ 2,006,978 $ 1,294,027 $ 1,237,027 $ 2,238,027 FTE 3.0 3.5 3.0 3.5 3.5 3.5 Budget Notes • Materials and Services includes professional charges related to the health insurance broker and may include mediation,classification and compensation study,and professional safety services.Technical seminars and training includes in-house training to all City staff on various topics. • Department contingency includes potential fees associated with benefit administration program and Laserfiche equipment licenses. Proposed 2025-27 • Personnel Services increased due to the addition of a.5 HR Specialist. 36 Risk Management 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Resources Beginning Balance $ 306,317 $ 113,374 $ 249,708 $ 186,302 $ 186,302 $ 186,302 Department Revenues 48,838 138,710 - - - - General Revenues - - 250,000 250,000 - 250,000 Internal Charges for Svcs 1,899,000 2,660,000 2,846,000 1,684,000 1,784,000 3,468,000 Total Resources $ 2,254,155 $ 2,912,084 $ 3,345,708 $ 2,120,302 $ 1,970,302 $ 3,904,302 Requirements Materials&Services $ 2,140,781 $ 2,728,842 $ 3,096,000 $ 1,934,000 $ 1,784,000 $ 3,718,000 Department Contingency - - 249,708 186,302 186,302 186,302 Total Requirements $ 2,140,781 $ 2,728,842 $ 3,345,708 $ 2,120,302 $ 1,970,302 $ 3,904,302 Budget Notes • Provides spending authority for attorney fees in City legal matters,city-wide liability insurance,unemployment insurance,and fidelity bonds. General - Nondepartmental 2025-27 Proposed Budget 2019-2021 2021-2023 2023-2025 1st Year 2nd Year Biennium BN ACTUAL BN ACTUAL BN BUDGET 2025-26 2026-27 2025-27 Requirements Materials&Services $ - $ 657,770 $ 3,254,000 $ - $ - $ - Transfers 13,885,000 17,285,060 4,220,000 4,220,000 3,020,000 7,240,000 Department Contingency - - 10,036,000 11,951,000 11,749,000 11,749,000 Unappropriated End Bal 30,009,590 32,912,975 10,772,299 11,663,462 12,079,462 12,079,462 Total Requirements $ 43,894,590 $ 50,855,805 $ 28,282,299 $ 27,834,462 $ 26,848,462 $ 31,068,462 Budget Notes Proposed 2025-27 • Transfers include the City's contribution to the Willamette Shoreline Trolley Consortium$40,000,general revenue support to the Street Fund for pavement projects$6,000,000,and$1,200,000 to the Capital Reserve Fund. • Contingency and Unappropriated Ending Fund Balance are sufficient to fulfill the City's 30%minimum fund balance policy. 37 This page intentionally left blank 38 Citywide Capital Outlay Summary 2025-27 Biennium Fund City CIP Projects Operating Total Budgeted Capital* Capital Outlay General $ 2,450,000 $ 2,950,000 $ 5,400,000 Capital Reserve 1,200,000 - 1,200,000 Water 6,875,000 70,000 6,945,000 Sewer 1,300,000 1,057,000 2,357,000 Stormwater 6,140,000 100,000 6,240,000 Streets 17,655,000 - 17,655,000 SDCs 8,500,000 - 8,500,000 PW Supp Svcs -Motor Pool - 172,000 172,000 Building - 116,000 116,000 Public Art - 24,000 24,000 TOTAL $ 44,120,000 $ 4,489,000 $ 48,609,000 ■ *Operating Capital Summary Department Fund Item Amount Information Technology General Special purpose server $ 195,000 Police General Vehicle Replacements 510,000 Fire General Vehicle Replacements 75,000 Parks General Vehicle and Equipment Replacement 470,000 Parks General Park Development Projects 1,700,000 Building Building Vehicle Replacement 116,000 Public Art Public Art Art Purchase 24,000 Public Works Water Vehicle and Equipment Replacement 70,000 Public Works Sewer WWTF consulting 850,000 Public Works Sewer Equipment Replacement 207,000 Public Works Stormwater Vehicle and Equipment Replacement 100,000 Public Works Support Svcs Vehicle and Equipment Replacement 172,000 TOTAL $ 4,489,000 *Projects and capital expenses that are budgeted but not included in Capital Improvement Plan(CIP). 39 CIP FUNDING PLAN SUMMARY - FY 2025/26 - 2030/2031 Funded Projects Parks Fund Parks and Open Space 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 Total Willamette River Greenway Trail Connection jim 880,000 880,000 West Waluga Park Neighborhood Connector 500,000 500,000 Parks Total 1,380,000 1,380,000 Street Fund Pavement Preservation 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 Total 2025 Pavement Management(WO 358) 250,000 250,000 Lakeview Blvd Street&Drainage Improvements(WO 333) 5,000,000 5,000,000 Pavement Rehabilitation 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 24,000,000 Blue Heron Rd Rehabilitation&Drainage Improvements 75,000 500,000 2,150,000 2,725,000 Firwood Road Upgrade-Boones Ferry to Waluga 600,000 1,650,000 2,250,000 Intersections PDOT ARTS Grant Signalization Improvements 75,000 75,000 150,000 School Zone Flashers 450,000 200,000 650,000 Transportation Grant Match 100,000 100,000 100,000 300,000 McVey-Stafford Enhanced Crossings(MSCVS-1)Lakefront 75,000 250,000 325,000 McVey-Stafford Enhanced Crossings(MSCVS-2)Cornell Signal 250,000 750,000 1,000,000 McVey Stafford Enhanced Crossings(MSCVS-3)Patton 75,000 250,000 325,000 Pathways School Adjacent Pathways-Bryant Road(Lakeview to Upper)(TSP 37) 500,000 2,000,000 2,500,000 ADA Sidewalk Ramp Retrofit Program 750,000 750,000 750,000 750,000 750,000 750,000 4,500,000 School Adjacent Pathways-Goodall Road(Hazel to Country Club)(TSP 15) 500,000 1,600,000 2,100,000 School Adjacent Pathways-Fernwood Dr(South Shore to 250,000 1,250,000 1,500,000 Marjorie)(TSP 11) Pedestrian Facility Rehabilitation(Decks&Walls) 500,000_ 500,000 Large Capital-Equipment Sweeper 430,000 430,000 Sweeper 450,000 450,000 Bucket Truck 200,000 200,000 Street Total 11,530,000 6,125,000 9,475,000 7,650,000 7,625,000 6,750,000 49,155,000 SDC Fund Street 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 Total School Adjacent Pathways-Carman Drive(WO 337)(TSP 5) 1,500,000 1,500,000 School Adjacent Pathways-Treetop(WO 363)(TSP 46).ir750,000 750,000 School Adjacent Pathways-Meadowlark(WO 362)(TSP 24) 500,000 500,000 School Adjacent Pathways-Pilkington(WO 361)(TSP 122) 250,000 250,000 SDC Total 3,000,000 3,000,000 40 CIP FUNDING PLAN SUMMARY - FY 2025/26 - 2030/2031 Funded Projects Water Fund 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 Total Cornell Water Main Upgrade(R-05)(F-04) 2,000,000 500,000 2,500,000 Monroe&McNary Regulatory Water Vault 500,000 500,000 Backup Power at RIPs and WTP(WO 332) 250,000 250,000 Reservoir Hatch Replacements 100,000 100,000 Water Valves for System Resiliency 75,000 75,000 Bergis Water Reservoir Replacement(5-07) 2,000,000 4,500,000 6,500,000 Bryant Woods Water System Improvements 500,000 2,500,000 3,000,000 Water Reservoir Painting 250,000 250,000 Pipe Capacity Improvements(D-03) 2,500,000 2,500,000 Touchstone Pump Station Evaluation and Access(P-04&P-05) 500,000 500,000 Forest Highlands 1 Reservoir Replacement 3,000,000 3,000,000 Annual Water Rehabilitation Program 1,500,000 1,500,000 Forest Highlands Pressure Zone Improvements Phase 1(F-03) 3,000,000 3,000,000 Filter Covers at the Water Treatment Plant 800,000 800,000 Disinfection Generation at Water Treatment Plant 700,000 700,000 Large Capital-Equipment Hydro Excavator 700,000 700,000 Water Total 2,925,000 3,950,000 7,000,000 3,000,000 4,500,000 4,500,000 25,875,000 SDC Fund Water 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 Total McVey Pump Station Replacement(P-01)(WO 340) 5,500,000 5,500,000 SDC Total 5,500,000 5,500,000 41 CIP FUNDING PLAN SUMMARY - FY 2025/26 - 2030/2031 Funded Projects Stormwater Fund 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 Total Redfern Ave Drainage Improvements(WO 355) 1,375,000 500,000 1,875,000 UIC Decommissioning-Lower Lakeview Blvd(WO 354) 1,250,000 1,250,000 Lakeview Blvd Street&Drainage Improvements(WO 333) 1,000,000 1,000,000 5th Street&Lake Bay Court Drainage Improvements(WO 346) 750,000 750,000 Minor Stormwater Projects 300,000 300,000 300,000 300,000 300,000 300,000 1,800,000 Blue Heron Rd Rehabilitation&Drainage Improvements 25,000 250,000 1,100,000 1,375,000 UIC Decommissioning-Upper Drive/Twin Fir 250,000 850,000 1,100,000 UIC Decommissioning-Lakeview/South Shore to Bryant 250,000 400,000 650,000 Goodall Road Drainage Improvements 250,000 250,000 500,000 Warren Court Drainage Improvements 250,000 250,000 500,000 Ash Street ODOT Highway 43 130,000 400,000 530,000 Bayberry/Rye/Andrews Drainage Improvements 310,000 310,000 Firwood Road Upgrade-Boones Ferry to Waluga 175,000 575,000 750,000 Upper Drive Drainage Improvements,West of Bryant Rd 175,000 575,000 750,000 Dolph Court/Country Club Culvert Crossing 100,000 550,000 650,000 Regional Water Quality Facility Retrofit 750,000 750,000 Large Capital-Equipment Service Truck F550 with Crane . 140,000 Mr 140,000 Vactor Truck 800,000 800,000 Street Sweeper * 500,000 500,000 Vactor Truck 1,000,000 1,000,000 Stormwater Total 4,840,000 1,300,000 4,050,000 1,330,000 2,710,000 2,750,000 16,980,000 Sewer Fund 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 Total LOIS Repairs-Corrosion Repair(LOIS-4,-5) 150,000 150,000 Pump Replacements at Pump Stations 125,000 125,000 Wastewater Conveyance Rehabilitation 500,000 1,000,000 500,000 1,000,000 500,000 3,500,000 LOIS Repairs-Manhole Infiltration(LOIS-1) 400,000 400,000 Cabana Lane Manhole Replacement 125,000 125,000 Foothills Road Interceptor(T-L1-1) 750,000 2,250,000 3,000,000 Wastewater Pump Station Generators 250,000 750,000 1,000,000 LOIS Repairs-Drop Structure(LOIS-3) 125,000 125,000 Willamette Road Pump Station Upgrades(PS-3) 100,000 650,000 750,000 Blue Heron Trunk(T-BH-1) 750,000 1,250,000 2,000,000 LOIS Repairs-Concrete Repair(LOIS-2) 150,000 1,350,000 1,500,000 Large Capital-Equipment Service Truck F550 with Crane' 7 180,000 180,000 Vactor Truck 1,000,000 1,000,000 Sewer Total 275,000 1,025,000 2,405,000 4,150,000 1,900,000 4,100,000 13,855,000 General Fund 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 Total Large Capital-Equipment Bookmobile,hold lockers and/or book vending machine 320,000 400,000 720,000 Fire Truck 1,200,000 1,200,000 Brush Truck 350,000 350,000 Total 320,000 1,950,000 2,270,000 Funded Two-Year Budget Total $ 44,120,000 42 CIP FUNDING PLAN SUMMARY - FY 2025/26 - 2030/2031 Unfunded Projects Parks and Open Space Unfunded- Parks Fund Aspen Park Playground Replacement 200,000 Bryant Woods Entry Improvements 220,000 Cooks Butte Trail Renovation 150,000 George Rogers Parks ADA Improvements 280,000 Glenmorrie Park Playground Replacement 250,000 Hide-A-Way Park Playground and ADA Improvements 103,500 LO Swim Park Access and ADA Improvements 750,000 Luscher Farm Access and Parking 2,700,000 Outdoor Pickleball Courts 1,500,000 Park Land Acquisition 3,500,000 Park Structure Replacement 1,250,000 Pinecone Park Playground and ADA Improvements 224,000 Rassekh Park Phase 2 2,300,000 Rassekh Park Phase 3 5,720,000 Rossman Park Playground and ADA Improvements 289,000 Southwood Park Improvements 750,000 Tryon Cove Park 2,300,000 Westlake Park Athletic Field Upgrades 962,000 Parks Total 23,448,500 Bridges Unfunded-Street Fund Blue Heron Bay at South Shore Blvd Bridge Replacement(BR006) 2,750,000 Lakewood Bay at North Shore Rd(BR001) 3,250,000 Oswego Canal Bridge at Bryant Rd(BRO10) 5,000,000 Springbrook Creek at Summit Dr(BR009) 12,500,000 SPRR Overpass,Summit Dr Clackamas County Bridge(BRO15) 2,750,000 West Bay at South Shore Blvd(BR005) 3,750,000 Bridges Total 30,000,000 43 CIP FUNDING PLAN SUMMARY - FY 2025/26 - 2030/2031 Unfunded Projects Roadway Improvements Unfunded-Street Fund 3rd&4th St Reconstruction: A Ave to B Ave(TSP 228) 4,000,000 A Ave Enhancements:4th St to 6th St(TSP 229) 1,650,000 Astor Ave Upgrade:Washington Ct to Harrington(TSP 57) 2,500,000 B Ave Imp.:State to 2nd St(North Anchor TSP 225) 1,750,000 B Ave Imp.:2nd to 5th St(TSP 226) 3,750,000 B Ave Phase 1(Foothills Project)(TSP 136) 5,000,000 B Ave Phase 2(Foothills Project) (TSP 136) 3,000,000 B Ave/1st St Intersection Improvements(TSP 108) 10,000 Baleine St Upgrade:Allison to Inverurie(TSP 55) 2,500,000 Bergis Rd Realignment(TSP 223) 3,300,000 Boones Ferry Rd Improvements Phase 2(1.2) 36,000,000 Carmen/Lake Forest Intersection Geometry Improvement(TSP 70) 225,000 Foothills Rd Phase 1:A to B Avenues(Foothills Project)(TSP133) 4,400,000 Foothills Rd Phase 2:North of B Avenue (TSP 134) 2,750,000 Hallmark Dr Festival St(TSP 152) 1,375,000 Inverurie Rd Upgrade:Carman to Wash Ct./Lake Forest(TSP 56) 7,200,000 Kerr Parkway/Boones Ferry Rd/Country Club Dr Intersection Imp.(TSP 109) 300,000 Lake Forest Blvd Upgrade.:Boones Ferry Rd via Washington Ct-Carman Dr(TSP 52) 5,500,000 Lake Grove Public Parking Areas(TSP 172) 12,500,000 Lakeview Blvd Truck Restriction(TSP 304) 550,000 Lakeview Blvd/65th Ave/McEwan Rd Improvements(TSP 301) 3,750,000 LO Transit Center:5th St Reconstruction A Ave to B Ave(TSP 102) 1,900,000 Meadows Rd Pavement Rehabilitation Project 7,400,000 Mercantile Dr Upgrades:Boones Ferry Rd to Kruse Way(TSP 156) 25,000 Mercantile Dr/Boones Ferry Rd Intersection Improvements(TSP 138) 25,000 Monroe Parkway:Greenridge Dr to Boones Ferry Rd(TSP 121) 25,000 North Portal:Foothills Rd Upgrade Phase 2 D and E Avenues(TSP 135) 2,750,000 Oakridge Rd Improvements:Quarry Rd to Boones Ferry Rd(TSP160) 1,100,000 Quarry Rd-Galewood:Intersection Improvements(TSP 155) 55,000 Seville Ave Sidewalk:Lake Forest to Roosevelt(TSP 51) 2,750,000 Tryon Creek Bridge and Culvert Replacement(TSP 231) 2,750,000 West Sunset Extension Signal to Upper Dr(TSP 230) 2,200,000 Westview Dr:Driver Feedback Sign 75,000 Roadway Improvements Total 123,065,000 44 CIP FUNDING PLAN SUMMARY - FY 2025/26 - 2030/2031 Unfunded Projects Intersections Unfunded-Street Fund 6 Corner Intersection Alignment Improvements(TSP 54) 1,700,000 65th Ave/McEwan Rd Intersection Improvement(TSP 302) 600,000 A Ave/8th Signal Improvements(TSP 66) 100,000 Bangy/Bonita Signal Interconnect(TSP 72) 100,000 Boones Ferry Rd/Knaus Rd Signal Installation 1,900,000 Boones Ferry Rd at Mercantile Pedestrian Crosswalk Signal 150,000 Boones Ferry Rd Signal Interconnect:I-5 to Bryant(TSP 71) 400,000 Bryant Rd/Childs Rd Signal Installation(TSP 68) 900,000 Bryant Rd/Lakeview Blvd Intersection Improvement 775,000 Carman Dr/Bonita Rd/Waluga Dr Signal Installation 3,000,000 Goodall Rd/Country Club/Uplands Dr Signal Installation 4,600,000 Hwy 43/McVey Ave Intersection Improvements(TSP 111) 50,000 Hwy 43/Terwilliger Intersection Improvements(TSP 110) 50,000 Jean Rd/Jean Way Intersection Improvement(TSP 303) 300,000 Stafford Rd/Bergis Rd Signal Installation(TSP 141) 1,600,000 Intersections Total 16,225,000 45 CIP FUNDING PLAN SUMMARY - FY 2025/26 - 2030/2031 Unfunded Projects Pathways Unfunded-Street Fund 5th St at A Ave Crossing:RRFB Retrofit 20,000 10th Street Sidewalk:E Ave to G Ave(TSP 215) 508,000 65th Ave Bike Lanes,Sidewalks:Lakeview Blvd to Childs Rd (TSP 131) 3,025,000 Ash St Sidewalk&Pathway:Erickson to O'Brien St(TSP 176) 750,000 Atwater Rd Sidewalks:Knaus Rd to Boca Ratan Dr(TSP 213) 943,000 B Ave Sidewalk:9th St to 10th St(TSP 218) 34,000 Barton Rd Pathway:Riven Dell Rd to Childs Rd(TSP 184) 1,395,000 Bergis Rd/Cornell Pathway:Bergis Farm Dr/Cornell St to existing path(TSP 100) 849,000 Berwick Rd Pathway:Berwick Ct to Ellis Ave(TSP 44) 54,000 Bonita Rd Sidewalks/Bike Lanes:Bangy Rd to Carman Dr(TSP 80) 5,200,000 Boones Ferry Rd Bike Lanes:Country Club to northern city limits(TSP 36) 1,500,000 Boones Ferry Rd Pathway:Washington Ct to Pilkington Rd(TSP 132) 189,000 Botticelli Bike Lanes Reconstruction:Melrose to Touchstone(TSP 93.1) 2,150,000 Botticelli Bike Lane:Melrose to Touchstone(TSP 93.2) 25,000 Bridgeport to Milwaukie Regional Trail Connection: 360,000 Upper Dr to Bridgeport to Milwaukie Regional Trail (TSP 194) Burma Rd Sidewalks:Bangy Rd to Carman Dr (TSP 199) 1,100,000 C Ave Sidewalk:10th St to Country Club(TSP 219) 642,000 Canyon Dr Neighborhood Pathway:Dellwood to South Shore(TSP 4) 824,000 Centerwood St Sidewalk:Red Leaf to city limit(TSP 84) 159,000 Childs Rd(east)Pathway:Stafford to 35th(TSP 97) 5,044,000 Childs Rd(west)Pathway:Canal Rd to Sycamore Ave(TSP 7) 580,000 Cloverleaf Dr Sidewalk:Banyan to Fernwood Dr(TSP 53) 480,000 Cornell at McVey:Enhance Pedestrian Crossing 75,000 Crest Dr Pathway:Prestwick Rd to Ridgecrest(TSP 207) 720,000 Daniel Way Sidewalk:Kruse Woods PI to Carman Dr(TSP 9) 292,000 Dellwood Dr Pathway:Canyon Dr to Fernwood Cir(TSP#183) 180,000 Depot St.Pathway:Lakeview Blvd-Bridgeport-Milwaukie Regional Trail(TSP 188) 242,000 Douglas Way Pathway Entrance:Barricade Replacing Delineation Poles 40,000 E Ave Pathway:4th to 10th(TSP 10) 795,000 E Ave Sidewalk:State to 1st(TSP 58) 198,000 Erickson St Sidewalk:Maple St to Laurel St.(TSP 178) 778,000 Evergreen Rd Pathway:4th to 10th(TSP 45) 261,000 F Ave Pathway:10th St to ACC(TSP 216) 552,000 Fernwood Circle Pathway:Fernwood Dr to Fernwood Dr(TSP 48) 584,000 46 CIP FUNDING PLAN SUMMARY - FY 2025/26 - 2030/2031 Unfunded Projects Pathways Unfunded Continued-Street Fund Fir Ridge Rd Sidewalk:Twin Fir to Wembley Park Rd(TSP 12) 175,000 Fosberg Rd Pathway:Melrose to Carman(TSP 81) 375,000 G Ave Pathway:4th to 2nd St(TSP 217) 450,000 Glen Eagles PI Pathway:Wembley Park Rd to Glen Eagles Rd(TSP 205) 275,000 Glen Eagles Rd Pathway:Wembley Park Rd to Prestwick(TSP 204) 1,000,000 Glenmorrie Dr(west)Pathway:Green Bluff to Hwy 43(TSP 99) 375,000 Glenmorrie Dr(west)Sidewalk:Cherry Ln to Green Bluff Dr(TSP 174) 1,250,000 Green Bluff Pathway:Wayside to Glenmorrie Dr(TSP 98) 2,400,000 Greentree Rd Sidewalk:Fernwood to Westview(TSP 16) 1,100,000 Harvey Way-Mercantile Dr Pathway Connection(TSP 165) 550,000 Hemlock St Sidewalk:Parrish to Cornell(TSP 179) 850,000 Hillside Dr Sidewalk:Palisades Crest Dr to Fernwood Cir(TSP 47) 300,000 Hwy 43 Bike Lanes:Terwilliger to Oak St(TSP 38) 1,300,000 Hwy 43 Buffered Pathway:Public Storage to Briarwood(TSP 74) 3,500,000 Iron Mtn/Lakeview Blvd to Fairway Rd(Elements of TSP 39) 175,000 Jean Rd Bike Lanes,Sidewalks:Jean Way to Pilkington Rd(TSP 118) 300,000 Jefferson Pkwy Bike Ln&Pathways:Mt Jefferson Terr-McNary Pkwy(TSP 123) 400,000 Kelok Pathway:South Shore to Bryant Rd(TSP 17) 2,600,000 Kerr Pkwy(north)Pathway:PCC to Multnomah.Co line(TSP 73) 2,600,000 Knaus Rd Pathway:Boones Ferry Rd to Country Club Rd(TSP 19) 7,000,000 Kruse Wy Enhanced Sidewalk:Mercantile Dr-Boones Ferry Rd(TSP 153) 650,000 Kruse Way Pathway:Galewood Pathway Connection(TSP 164) 100,000 Lake Forest Dr Pathway:Ellis Ave to Berwick Rd(TSP 43) 275,000 Lake Oswego to Tualatin Trail(TSP 144) 4,000,000 Lakeview Boulevard Pathway:Bryant Rd to South Shore Blvd(TSP 124) 900,000 Lakeview Blvd Pathway:Jean Rd to 65th Ave(TSP 75) 900,000 Lakeview Blvd Pathway:Summit Dr to Iron Mtn Blvd(TSP 20) 2,500,000 Lakewood Rd Sidewalk:North Shore to LO Swim Park(TSP 221) 500,000 Lanewood-Lake Grove Ave Pathway Connection(TSP 163) 300,000 Lee St Sidewalk:Hemlock St to Aspen Park/Palisades 2 Resv(TSP 180) 500,000 Library to ACC Pathway(TSP 23) 500,000 LO-Tigard/Bridgeport-to-Milwaukie Trail Connection(TSP 145) 2,000,000 Maple St Sidewalks:Erickson to GRP Trail(TSP 177) 600,000 Marjorie Ave Pathway:Fernwood Dr to Cloverleaf Dr(TSP 182) 200,000 McNary Parkway Bike Lanes:Jefferson Pkwy to Kerr Pkwy(TSP 125) 2,500,000 McNary Parkway Pathway:Kerr Parkway to Churchill Downs(TSP 120) 700,000 47 CIP FUNDING PLAN SUMMARY - FY 2025/26 - 2030/2031 Unfunded Projects Pathways Unfunded Continued-Street Fund Meadow Ave Pathway:Meadows Dr to Carman Dr(TSP 201) 175,000 Melrose Bike Lanes:Westlake to Botticelli(TSP 92) •50,000 Mercantile Dr Sidewalk:Hallmark to Boones Fry Rd.(TSP 25) 450,000 Mossy Brae Rd Pathway:River Run Park to Stafford Rd.(TSP 185) 4,000,000 North Shore Pathway:Cabana Ln to Hwy 43(TSP 220) 1,800,000 Oak St Pathway:McVey to Palisades Terrace Dr(TSP 26) 200,000 Oakridge Rd Sidewalk:Bonaire to Waluga Rd(TSP 159) 2,000,000 O'Brien St Sidewalk&Pathway:Ash St.-Hallinan Open Space(TSP175) 400,000 Oswego Canal Trail:Bryant Rd to Childs Rd.(TSP 186) 1,100,000 Overlook Dr Bike Lanes:Meadowlark Ln to Stafford Rd(TSP 126) 1,400,000 Palisades Crest Dr Nbhd.Sidewalk:Hillside Dr to Cook's Butte Park(TSP 27) 250,000 Parkview Dr Bike Lanes:Westlake Drive to Fosberg Rd (TSP 128) 1,900,000 Pilkington Rd Pathway:Pilkington Park/Dawn St to Childs Rd(TSP 90) 150,000 Prestwick Rd Pathway:Glen Eagles Rd to Crest Dr(TSP 206) 450,000 Quarry Rd Sidewalk:Oakridge to Boones Ferry Rd(TSP 158) 175,000 Red Leaf St Sidewalk:Pilkington to Tualata(TSP 82) 150,000 River-to-River Trail(TSP 94) 9,000,000 Roosevelt Ave Sidewalk:Washington Ct to Harrington(TSP 50) 2,300,000 Royce Way Bike Lanes:Bryant Rd to Westview Rd (TSP 127) 40,000 School Adjacent Pathways-O'Brien(Ash to Laurel) 250,000 South Shore Blvd Pathway:Lakeview to McVey(TSP 88) 10,600,000 Stafford Rd Bike Lane:South Shore to Overlook(TSP 91) 4,500,000 Stafford Rd Pathway:Rosemont to Childs(TSP 96) 3,800,000 Sunningdale Rd Sidewalks:Andrews Rd to 10th St(TSP 214) 500,000 Terwilliger Bike Lanes:Hwy 43 to city limits/Castleridge Ln.(TSP 104) 2,750,000 Thoma Rd Sidewalk&Pathway:Knaus Rd to LO High School(TSP 209) 500,000 Timberline Drive Sidewalk:Knaus Rd to Bonniebrae Dr(TSP 29) 750,000 Touchstone Rd Pathway:Kerr Parkway to Carman Drive(TSP 130) 70,000 Tualata Sidewalk:Red Leaf to Jean Rd(TSP 83) 750,000 Twin Fir Rd Pathway:Upper Drive&Boones Ferry Rd(TSP 30) 2,900,000 Uplands Dr Pathway:Ridgecrest Rd to Wembley Park Rd(TSP 208) 475,000 Waluga Dr Pathway:Oakridge to Madrona(TSP#31) 450,000 Washington Court Pathway:Queens Park Rd to Lake Forest Blvd(TSP 32) 800,000 Westlake Dr Sidewalk:Kruse Way to Amberwood Circle(TSP 85) 725,000 Westview Dr Sidewalk:Greentree Rd to South Shore(TSP 33) 1,400,000 48 CIP FUNDING PLAN SUMMARY - FY 2025/26 - 2030/2031 Unfunded Projects Pathways Unfunded Continued-Street Fund Willamette Greenway Trail:Willamette Shore Line(Trolley)Trail(TSP 95) 7,500,000 Willamette River Greenway Trail:Foothills Park-Tryon Cove Park(TSP 87) 1,900,000 Willamette River Greenway Trail:George Rogers Park-Riverbend Condos(TSP 86) 500,000 Willamette River Greenway Trail:Roehr Park Pathway Repair/Upgrade(TSP 28) 400,000 Willamette Steps(TSP 137) 3,500,000 Pathways Total 145,658,000 Water Unfunded-Water Fund 6th Pump at Water Treatment Plant(P-03) 1,400,000 Altitude Valves for Reservoir Balances(S-09) 600,000 Backhoe 175,000 City View Reservoir Rehabilitation 800,000 Cooks Butte Reservoir Rehabilitation 800,000 Filter Media Replacement at Water Treatment Plant 1,400,000 Forest Highlands#2 Reservoir Rehabilitation 1,400,000 Forest Highlands Pressure Zone Imrovements(R-02) 3,750,000 Knaus Pressure Zone-Pipe Resiliency Improvements(R-04) 2,500,000 Knaus Reservoir Updates 300,000 Lake Garden Pond Improvements 1,100,000 McNary#1 Reservoir Rehabilitation 1,100,000 McNary Pressure Zone-Fire Flow Improvements(F-02) 1,500,000 Palisades#1 Reservoir Replacement 4,000,000 Palisades Pressure Zone-Pipe Resiliency Improvements(R-03) 4,000,000 pH Control for Optimization at Water Treatment Plant 800,000 Pipe Capacity Improvements(D-02) 3,250,000 Pipe Capacity Improvements(D-04) 325,000 Pipe Capacity Improvements(D-05) 3,250,000 South Shore Trunk(T-SS-1) 600,000 Southside High Pressure Improvements 2,000,000 Southside Low Pressure Improvements 2,000,000 Southside Reservoir#2(5-04) 6,900,000 Southside Reservoir Rehabilitation 1,100,000 Summit Pressure Zone-Fire Flow Improvements(F-01) 700,000 Summit Reservoir Rehabilitation 1,400,000 Touchstone Reservoir Rehabilitation 1,700,000 Waluga Pressure Zone Pipe Resiliency Improvements(R-06) 6,000,000 49 CIP FUNDING PLAN SUMMARY - FY 2025/26 - 2030/2031 Unfunded Projects Water Unfunded Continued-Water Fund Waluga Pressure Zone Pipe Resiliency Improvements(R-07) 3,000,000 Wastewater Flow Data Tracking(PS-6) 600,000 Water Pump Stations Upgrades(P-6,P-04) 1,250,000 Water Total 59,700,000 Stormwater Unfunded -Stormwater Fund Andrews Road&Sunningdale Road Drainage Improvements 900,000 Bickner Street to McVey Ave Stormwater Replacement 1,100,000 Cedar Court Drainage Improvements 375,000 Chandler Road Drainage Improvements 700,000 Cherry Crest Detention-Water Quality Treatment Facility 1,100,000 Douglas Circle Drainage Improvements 800,000 Eena Road Drainage Improvements 450,000 Elizabeth Gress Park Sediment Control/Restoration 375,000 Foothills/A Ave Drainage Improvements 1,600,000 Glen Eagles Road Drainage Improvements 1,600,000 Lakeview Blvd Drainage Improvements-West of Jean Road 1,375,000 Lakeview Blvd Drainage Improvements(Bryant to South Shore) 550,000 Lower Boones Ferry Road-Lake Grove UGB 5,500,000 Maple Street Drainage Improvements 175,000 Melrose St Tributary Rehabilitation 550,000 Oakridge/Trillium Woods Drainage Improvements 550,000 Preakness Ct Water Quality/Detention 275,000 Regional Stormwater Facility-Bergis/Stafford Road 1,200,000 Sediment Basin Evaluation&Retrofits 675,000 Sher Lane Drainage Improvements 600,000 Southwood Park Detention 250,000 Sunbrook Drive Drainage Improvements 400,000 Tanglewood Drive Water Quality/Detention 250,000 Touchstone Dr Drainage Improvements 175,000 Uplands Drainage Improvements(Ridgecrest to County Club) 2,200,000 Stormwater Total 23,725,000 50 CIP FUNDING PLAN SUMMARY - FY 2025/26 - 2030/2031 Unfunded Projects Sewer Unfunded-Sewer Fund Canal Trunk(T-CAN-1&P-CAN-1) 5,000,000 Downtown Trunk(T-DWN-2) 1,750,000 Downtown Trunk 3&4(T-DWN-3&T-DWN-4) 200,000 East Mountain Park Trunk(T-EMP-1) 500,000 East Mountain Park Trunk(T-EMP-2,T-EMP-3) 12,000,000 Foothills Road Pump Station(PS-4) 750,000 Forest Highlands Trunk(T-FH-1) 2,750,000 I/I Reduction Program Priority B Projects(G-3) 33,000,000 L5 Basin Trunk(T-L5-1) 80,000 McVey Trunk(T-MCV-1,T-MCV-2) 6,500,000 New Canal Basin Pump Station(PS-7) 1,800,000 Other Pipeline Repair Projects for Major Collectors(P-1) 6,000,000 Rebuild Lift Station and Pressure Mains 1,250,000 Relocate Storm and Sanitary Sewer Mains 1,900,000 Riverfront Trunk(T-RF-2) 700,000 South Lake Trunk(T-SL-1) 175,000 South Shore Trunk(T 550,000 Southwood Trunk(P-SW-1) 775,000 West Mountain Park Trunk(T-WMP-1) 775,000 Sewer Total 76,455,000 Parks Unfunded= $23,448,500 Street Unfunded= $314,948,000 Water Unfunded= $59,700,000 Stormwater Unfunded= $23,725,000 Sewer Unfunded= $76,455,000 Total Unfunded Projects $498,276,500 51 POSITIONS & SALARY RANGES Monthly Salary Range Annual Salary Range (as of July 1,2024) (as of July 1,2024) FTE POSITION low high low high CITY ATTORNEY'S OFFICE 1 City Attorney $15,901 $190,806 0.4 City Prosecutor $156,000 1 Deputy City Attorney II 10,088 - 12,387 121,061 - 148,643 1 Legal Assistant 6,081 - 7,391 72,969 - 88,695 1 Administrative Support II 4,599 - 5,875 55,185 - 70,494 4.4 CITY MANAGER'S OFFICE 1 City Manager 17,159 205,907 0.5 Assistant City Manager/HR Director 12,463 - 15,157 149,558 - 181,882 1 Assistant to the City Manager 8,353 - 10,154 100,239 - 121,851 1 City Recorder 7,956 - 9,671 95,476 - 116,048 1 Public Information Specialist 7,438 - 9,483 89,256 - 113,801 1 Management Analyst 6,724 - 8,580 80,686 - 102,964 1 Equity Program Manager 6,724 - 8,580 80,686 - 102,964 1 Project Coordinator(Mgmt/Sustainability) 6,724 - 8,580 80,686 - 102,964 0.8 Administrative Assistant 5,679 - 6,993 68,143 - 83,910 0.2 Part-time employee(s) 8.5 FACILITIES MANAGEMENT DEPARTMENT 1 Facilities Manager 7,336 - 8,913 88,029 - 106,958 1 Facilities Maintenance Lead 5,564 - 7,107 66,771 - 85,283 2 Facilities Maintenance Technician 4,840 - 6,178 58,076 - 74,134 4 FINANCE DEPARTMENT 1 Finance Director 12,463 - 15,157 149,558 - 181,882 1 Assistant Finance Director 10,088 - 12,387 121,061 - 148,643 1 Payroll Administrator 6,693 - 8,135 80,312 - 97,618 3 Accountant 6,219 - 7,923 74,633 - 95,081 1 Payroll Specialist 5,679 - 6,993 68,143 - 83,910 5 Accounting Specialist III 5,036 - 6,429 60,426 - 77,150 1 Administrative Support II 4,599 - 5,875 55,185 - 70,494 13 FIRE DEPARTMENT 1 Fire Chief 12,463 - 15,157 149,558 - 181,882 1 Assistant Fire Chief 11,551 - 14,042 138,617 - 168,507 1 Fire Marshal 10,863 - 13,203 130,359 - 158,440 3 Battalion Chief 10,088 - 12,387 121,061 - 148,643 2 EMS Coordinator 8,783 - 11,210 105,398 - 134,519 1 Senior Living Paramedic 8,583 103,000 21 Fire Lieutenant 8,369 - 10,818 100,432 - 129,812 1 Deputy Fire Marshall 7,958 - 10,187 95,496 - 122,246 14 Fire Driver/Engineer 7,691 - 10,054 92,292 - 120,648 6 Fire Fighter/Paramedic 7,094 - 9,311 85,122 - 111,726 1 Office Manager 5,679 - 6,993 68,143 - 83,910 1 Administrative Support II 4,599 - 5,875 55,185 - 70,494 53 52 POSITIONS & SALARY RANGES Monthly Salary Range Annual Salary Range (as of July 1,2024) (as of July 1,2024) FTE POSITION low high low high HUMAN RESOURCES DEPARTMENT 0.5 Assistant City Manager/HR Director 12,463 - 15,157 149,558 - 181,882 2 Human Resources Analyst 6,693 - 8,135 80,312 - 97,618 1 Human Resources Specialist 5,679 - 6,993 68,143 - 83,910 3.5 INFORMATION TECHNOLOGY DEPARTMENT 1 Chief Technology Officer 11,551 - 14,042 138,617 - 168,507 1 Network Administrator 8,795 - 10,692 105,543 - 128,299 2 Network Engineer 7,438 - 9,483 89,256 - 113,801 4 Microcomputer Analyst 7,062 - 9,014 84,743 - 108,164 0.5 Digital&Graphic Media Specialist 5,190 - 6,622 62,278 - 79,459 1 Administrative Support lil 4,840 - 6,178 58,076 - 74,134 9.5 LIBRARY DEPARTMENT 1 Library Director 11,551 - 14,042 138,617 - 168,507 3 Library Manager 7,336 - 8,913 88,029 - 106,958 1 Communication Coordinator 6,219 - 7,923 74,633 - 95,081 1 Administrative Assistant 5,537 - 7,062 66,438 - 84,743 5 Librarian II 5,403 - 6,896 64,836 - 82,746 3 Lead Library Assistant 5,190 - 6,622 62,278 - 79,459 3 Library Assistant II 4,093 - 5,225 49,111 - 62,694 16.7 Part-time employee(s) 33.7 MUNICIPAL COURT DEPARTMENT 1 Municipal Court Manager 7,336 - 8,913 88,029 - 106,958 2 Administrative Support II 4,599 - 5,875 55,185 - 70,494 0.5 Part-time employee(s) 3.5 PARKS-ADMININSTRATION&RECREATION 1 Director of Parks&Recreation 11,551 - 14,042 138,617 - 168,507 1 Assistant Director Parks and Recreation 8,795 - 10,692 105,543 - 128,299 1 Facility Superintendent 7,956 - 9,671 95,476 - 116,048 0.5 Sports Manager 7,336 - 8,913 88,029 - 106,958 3.8 Recreation Supervisor II 6,693 - 8,135 80,312 - 97,618 2 Park Analyst/Project Manager 6,724 - 8,580 80,686 - 102,964 1 Public Information Coordinator 6,724 - 8,580 80,686 - 102,964 1 Maintenance Technician 5,036 - 6,429 60,426 - 77,150 7 Recreation Specialist II 5,537 - 7,062 66,438 - 84,743 1 Recreation Specialist I 4,840 - 6,178 58,076 - 74,134 0.5 Digital&Graphic Media Specialist 5,190 - 6,622 62,278 - 79,459 3 Administrative Support II 4,599 - 5,875 55,185 - 70,494 39.3 Part-time employee(s) 62.1 53 POSITIONS & SALARY RANGES Monthly Salary Range Annual Salary Range (as of July 1,2024) (as of July 1,2024) FTE POSITION low high low high PARKS- MAINTENANCE DIVISION 1 Assistant Director Parks and Recreation 8,795 - 10,692 105,543 - 128,299 1 Parks Superintendent 7,956 - 9,671 95,476 - 116,048 0.5 Urban Forester 6,724 - 8,580 80,686 - 102,964 3 Parks Crewleader 6,029 - 7,686 72,345 - 92,231 1 Natural Resources and Stewardship 5,403 - 6,896 64,836 - 82,746 2 Park Ranger 5,190 - 6,622 62,278 - 79,459 3 Senior Parks Specialist 5,190 - 6,622 62,278 - 79,459 1 Administrative Support II 4,599 - 5,875 55,185 - 70,494 1 Administrative Support III 4,840 - 6,178 58,076 - 74,134 6 Park Specialist 4,840 - 6,178 58,076 - 74,134 0.9 Part-time employee(s) 20.4 PARKS-GOLF COURSE DIVISION 0.5 Sports Manager 7,336 - 8,913 88,029 - 106,958 1 Recreation Specialist II 5,537 - 7,062 66,438 - 84,743 2 Senior Parks Specialist 5,452 - 6,622 65,418 - 79,459 3.5 86 TOTAL PARKS ADULT COMMUNITY CENTER 1 ACC Manager 7,336 - 8,913 88,029 - 106,958 1 Program Supervisor 5,679 - 6,993 68,143 - 83,910 1 Administrative Assistant 5,537 - 7,062 66,438 - 84,743 1 Facilities Maintenance Technician 4,840 - 6,178 58,076 - 74,134 1 Administrative Support II 4,599 - 5,875 55,185 - 70,494 3.3 Part-time employee(s) 8.3 TENNIS FACILITY 1 Recreation Specialist II 5,537 - 7,062 66,438 - 84,743 2.1 Part-time employee(s) 3.1 PLANNING 0.8 Community Development Director 12,463 - 15,157 149,558 - 181,882 2 Planning Manager 8,795 - 10,692 105,543 - 128,299 1 Senior Development Specialist 6,724 - 8,580 80,686 - 102,964 2 Senior Planner 6,724 - 8,580 80,686 - 102,964 1 Senior Code Enforcement Specialist 6,724 - 8,580 80,686 - 102,964 4 Associate Planner 6,219 - 7,923 74,633 - 95,081 1 Code Enforcement Specialist 6,219 - 7,923 74,633 - 95,081 2 Administrative Assistant 5,537 - 7,062 66,438 - 84,743 1 Administrative Support III 4,840 - 6,178 58,076 - 74,134 0.8 Part-time employee(s) 15.6 54 POSITIONS & SALARY RANGES Monthly Salary Range Annual Salary Range (as of July 1,2024) (as of July 1,2024) FTE POSITION low high low high POLICE DEPARTMENT 1 Police Chief 12,463 - 15,157 149,558 - 181,882 1 Police Captain 11,551 - 14,042 138,617 - 168,507 3 Police Lieutenant 10,863 - 13,203 130,359 - 158,440 9 Police Sergeant 9,704 - 11,798 116,443 - 141,570 1 Police Records Lead 6,455 - 8,239 77,462 - 98,866 1 Behavioral Health Specialist 6,124 - 7,821 73,489 - 93,853 33 Police Officer 6,124 - 7,821 73,489 - 93,853 1 Administrative Assistant(Conf) 5,679 - 6,993 68,143 - 83,910 1 Evidence Technician 5,415 - 6,720 64,982 - 80,645 1 Behavioral Health Case Worker 5,415 6,720 64,982 80,645 3 Community Service Officer 5,415 - 6,720 64,982 - 80,645 3 Administrative Support II 4,599 - 5,875 55,185 - 70,494 58 LOCOM 1 Communications Manager 10,863 - 13,203 130,359 - 158,440 2 Communications Operations Supervisor 9,704 - 11,798 116,443 - 141,570 2 Lead Communications Operator 6,124 - 7,821 73,489 - 93,853 6 Senior Communications Operator 5,488 - 6,878 65,855 - 82,538 6 Communications Operators 4,978 - 6,259 59,740 - 75,112 17 75 TOTAL POLICE REDEVELOPMENT 1 Redevelopment Mgr/Asst to City Mgr 8,353 - 10,154 100,239 - 121,851 0.3 Administrative Assistant 5,679 - 6,993 68,143 - 83,910 1.3 BUILDING 0.2 Community Development Director 12,463 - 15,157 149,558 - 181,882 1 Permit Ctr Manager/Building Official 9,704 - 11,798 116,443 - 141,570 2 Plans Examiner II 6,724 - 8,580 80,686 - 102,964 2 Building Inspector III 6,526 - 8,334 78,315 - 100,010 1 Senior Electrical Inspector 7,062 - 9,014 84,743 - 108,164 2 Plans Examiner I 6,086 - 7,767 73,032 - 93,208 2 Permit Technician II 5,537 - 7,062 66,438 - 84,743 10.2 55 POSITIONS & SALARY RANGES Monthly Salary Range Annual Salary Range (as of July 1,2024) (as of July 1,2024) FTE POSITION low high low high ENGINEERING DEPARTMENT 1 City Engineer/Public Works Director 12,463 - 15,157 149,558 - 181,882 1 Director of Special Projects 10,863 - 13,203 130,359 - 158,440 1 Assistant City Engineer 10,088 - 12,387 121,061 - 148,643 1 Engineering Services Manager 10,088 - 12,387 121,061 - 148,643 1 GIS Services Supervisor 7,956 - 9,671 95,476 - 116,048 2 Senior Associate Engineer 7,790 - 9,943 93,479 - 119,313 1 Engineering Development Coord. 7,438 - 9,483 89,256 - 113,801 1 Citizen Information Specialist 7,438 - 9,483 89,256 - 113,801 2 Associate Engineer 7,280 - 9,288 87,363 - 111,451 1 Chief Surveyor 7,062 - 9,014 84,743 - 108,164 1 Engineering Program Lead 6,724 - 8,580 80,686 - 102,964 1 ADA Coordinator 6,724 - 8,580 80,686 - 102,964 1 Construction Inspector 6,455 - 8,239 77,462 - 98,866 1 Engineering Program Coordinator 6,455 - 8,239 77,462 - 98,866 4 Engineering Technician III 6,455 - 8,239 77,462 - 98,866 1 Technical Support Analyst(GIS) 6,455 - 8,239 77,462 - 98,866 1 Engineering Technician II 5,564 - 7,107 66,771 - 85,283 1 Technical Support Specialist(GIS) 5,564 7,107 66,771 - 85,283 1 Administrative Assistant 5,537 - 7,062 66,438 - 84,743 1 Administrative Support III 4,840 - 6,178 58,076 - 74,134 1 Administrative Support I 4,093 - 5,225 49,111 - 62,694 0.7 Part-time employee(s) 26.7 PUBLIC WORKS SUPPORT SERVICES DEPARTMENT 1 Deputy Public Works Director 10,088 - 12,387 121,061 - 148,643 1 Maintenance Field Services Manager 8,795 - 10,692 105,543 - 128,299 1 Management and Program Analyst 6,724 - 8,580 80,686 - 102,964 1 Technical Support Coordinator 6,724 - 8,580 80,686 - 102,964 1 City Beautification Speciaist 6,029 - 7,686 72,345 - 92,231 1 Lead Fleet Technician 5,564 - 7,107 66,771 - 85,283 1 Support Services Specialist 5,537 - 7,062 66,438 - 84,743 2 Fleet Technician 5,190 - 6,622 62,278 - 79,459 1 Administrative Support III 4,840 - 6,178 58,076 - 74,134 10 SEWER-Maintenance Services Division 1 Utility Superintendent 7,336 - 8,913 88,029 - 106,958 1 Crewleader 6,029 - 7,686 72,345 - 92,231 4 Utility Technician 4,840 - 6,178 58,076 - 74,134 0.8 Part-time employee(s) 6.8 STORMWATER-Maintenance Services Division 1 Utility Superintendent 7,336 - 8,913 88,029 - 106,958 1 Crewleader 6,029 - 7,686 72,345 - 92,231 1 Senior Utility Technician 5,190 - 6,622 62,278 - 79,459 3 Utility Technician 4,840 - 6,178 58,076 - 74,134 6 56 POSITIONS & SALARY RANGES Monthly Salary Range Annual Salary Range (as of July 1,2024) (as of July 1,2024) 0 POSITION low high low high STREET- Maintenance Services Division 1 Maintenance Field Services Manager 8,795 - 10,692 105,543 - 128,299 0.5 Urban Forester 6,724 - 8,580 80,686 - 102,964 1 Crewleader 6,029 - 7,686 72,345 - 92,231 4 Utility Technician 4,840 - 6,178 58,076 - 74,134 6.5 WATER-Water Treatment and Maintenance Services Divisions 1 Water Treatment Plant Manager 10,088 - 12,387 121,061 - 148,643 1 Asst.Water Treatment Plant Manager 7,956 - 9,671 95,476 - 116,048 1 Utility Superintendent 7,336 - 8,913 88,029 - 106,958 5 WTP Operator IV 6,526 - 8,334 78,315 - 100,010 1 Water Conservation Specialist 6,455 - 8,239 77,462 - 98,866 2 WTP Operator III 6,029 - 7,686 72,345 - 92,231 1 Instrumentation Technician 6,526 - 8,334 78,315 - 100,010 1 Crewleader 6,029 - 7,686 72,345 - 92,231 1 Administrative Assistant 5,537 - 7,062 66,438 - 84,743 1 Maintenance Technician 5,036 - 6,429 60,426 - 77,150 4 Utility Technician 4,840 - 6,178 58,076 - 74,134 0.3 Part-time employee(s) 19.3 342.3 Total Full-Time Positions 65.5 Total Part-Time FTEs 407.8 Total Full-Time Equivalents(FTEs) 57 HISTORICAL SUMMARY OF FULL-TIME EQUIVALENT (FTE) POSITIONS General Year CAO CMO LORA Facilities Finance Fire HR IT Library Court P&R* ACC Plan Police Comm Total 2014-15 4.0 9.1 1.4 4.0 10.1 52.0 3.0 9.5 33.7 3.5 39.1 8.6 15.4 52.5 16.5 262.4 2015-16 4.0 7.4 1.4 4.0 10.1 52.0 3.0 9.5 33.7 3.5 38.1 8.6 13.8 52.5 16.5 258.1 2016-17 4.0 7.3 1.7 4.5 10.1 52.0 3.0 9.5 33.7 3.5 38.1 8.6 13.5 52.0 16.5 258.0 2017-18 4.0 7.2 1.1 4.5 10.1 52.0 3.0 9.5 33.7 3.5 38.1 8.6 14.5 52.0 16.5 258.3 2018-19 4.0 8.2 1.1 4.5 10.1 52.0 3.0 9.5 33.7 3.5 38.1 8.6 14.5 51.0 17.5 259.3 2019-21 4.0 8.7 1.3 4.5 10.5 52.0 3.0 9.5 33.7 3.5 42.4 8.6 14.5 52.0 16.5 264.7 2021-23 4.0 9.2 1.3 4.5 10.5 52.0 3.5 9.5 33.7 3.5 44.4 8.6 15.5 57.0 17.0 274.2 2023-25 4.0 10.2 1.3 4.5 12.5 52.0 3.0 9.5 33.7 3.5 66.3 8.3 15.7 57.0 17.0 298.5 2025-27 4.4 8.5 1.3 4.0 13.0 53.0 3.5 9.5 33.7 3.5 86.0 8.3 15.6 58.0 17.0 319.3 .Building became a separate fund as of 7-1-13;and Golf is included in Parks as of 7-1-19. Full-time Equivalent(FTE)per 1,000 Population 407.8 410 10.0 9.8 390 382.6 9.6 370 308.8 9.4 350 350.1 346.7 -„ ..3 345.3 9.2 330 ` I 9.0 ■ ■ ■ ■ ■ Ell M ■ 8.8 310 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ 8.6 290 8.4 270 ■ ■ ■ ■ ■ ■ ■ ■ 8.2 250 ■ ■ ■ ■ ■ 8.0 2014-15 2015-16 2016-17 2017-18 2018-19 """" 2021-23 2023-25 2025-27 FTE total FTE per 1,000 pop. FTE's Per Department by Budget Period 90 - 86.0 - 80 75.0 ■Adopted 2023-25 ■Adopted 2025-27 70 60 53.0 50 40 33.7 30 2C.7 19.3 20 U.b 13.0 I 10.2 10.0 8.5 9.5 810 .3 G.5 6.0 6.8 ii 4.4 I 1.3 o`o caec tcec�. e`ee cage �\e J``ee o\o� �`a� iP eaoc PLC. cc Qo\ee �ac� oJtye a`\,� eaacC, �y�e5 �L`eew �aet Sa�ec �asec `�P • t `�\ya aee�oQ ', 4` as,eyo o ,6' -4: Q`0° Qua Q, �o4 cc-, �c�c JQo° ��o�F Pe oc 44 ,Ce S �eF �c 4 ays Q� Q 58 HISTORICAL SUMMARY OF FULL-TIME EQUIVALENT (FTE) POSITIONS Building Parks&Rec-Other I I Public Works FTE Full- Part- City FTE per Golf* Tennis Total Engr Support Svc Street Storm Sewer Water LO-Tig Total total time time population 1,000 pop. 7.8 5.0 3.1 8.1 22.8 9.9 5.1 3.8 6.0 17.2 7.0 71.8 350.1 302.0 48.1 37,105 9.4 8.8 5.0 3.1 8.1 22.8 11.0 5.0 3.8 6.0 17.7 6.0 72.3 347.3 303.0 44.3 37,300 9.3 8.9 5.0 3.1 8.1 22.8 10.0 5.0 3.9 6.2 18.9 3.0 69.8 344.8 303.0 41.8 37,430 9.2 9.1 4.3 3.1 7.4 24.3 10.0 4.0 3.9 7.2 19.8 0.3 69.5 344.3 302.0 42.3 37,497 9.2 9.1 4.3 3.1 7.4 24.5 10.0 4.0 3.9 7.2 19.9 - 69.5 345.3 304.0 41.3 38,215 9.0 9.1 - 3.1 3.1 25.3 9.5 4.0 3.9 7.2 19.9 - 69.8 346.7 306.0 40.7 38,705 9.0 9.1 - 3.1 3.1 25.8 9.6 4.5 3.6 7.8 21.2 - 72.4 358.8 318.0 40.8 40,711 8.8 10.2 - 4.1 4.1 24.8 10.5 4.0 3.5 7.8 19.3 - 69.9 382.6 330.2 52.4 40,924 9.3 10.2 - 3.1 3.1 26.7 10.0 6.5 6.0 6.8 19.3 - 75.3 407.8 341.6 66.2 41,129 9.9 The table below summarizes the changes in FTEs from the current biennial budget for 2025-23 with the prior biennial budget for 2023-25: Moved New General: CAO 0.4 Moved the contracted prosecutor to an on-call position CM0 (0.7) Eliminated Project Specialist CM0 (1.0) Redistributed Deputy City Manager to Engineering for Director of Special Projects Facilities (0.5) Redistributed Electricition to PW Support Sys Finance 0.5 Add Payroll Specialist Fire 1.0 Added grant funded position HR 0.5 Added HR Specialist Parks 1.0 Redistributed Administrative Support Staff from Tennis Parks 1.5 Added Urban Forester and Natural Resources Stewardship Parks 17.2 FTE added for LORAC operations Planning (0.1) Redistributed Administrative Support Staff Police 1.0 Added grant funded position Total General (0.5) 21.3 Tennis: (1.0) Redistributed Administrative Support Staff to LORAC Engineering: 1.0 Added Engineering Tech (0.1) Redistributed PT,Temp position and admin support 1.0 Redistributed for Direct of Special Projects 1.0 0.9 Public Works Support Services: (1.5) Redistributed Electricial Positions 1.0 Added Fleet Technician (0.5) Street Maintenance: 1.0 Redistributed from Sewer 0.5 Added Urban Forester 1.0 Added Utility Technician 1.0 1.5 Stormwater Maintenance: 0.5 Added Utility Superintendent 1.0 1.0 Added 2 Utility Technician one was redistribution of electrician position 1.0 1.5 Sewer Maintenance: (1.0) Redistributed to Street Total Change - 25.2 BN25 FTEs 382.6 BN27 FTEs 407.8 Regular positions(Full-time&Part-time) 330.2 341.6 11.4 Temporary positions 52.4 66.2 13.8 FTEs 382.6 407.8 25.2 59 City of Lake Oswego 380 A Avenue PO Box 369 Lake Oswego, OR 97034 For more detailed budget information go to our website 503 635 0260 www.lakeoswego.city/finance/city-budget