PS-FYFP-Combined — Intro

Source: PDF pp. 1081-1093 · raw: 1081 · 1082 · 1083 · 1084 · 1085 · 1086 · 1087 · 1088 · 1089 · 1090 · 1091 · 1092 · 1093

FY 2025-26 Requested Budget Five Year Plan Portland Bureau of Emergency Management – General Fund Plan Overview This five‐year plan of the General Fund portion of the PBEM’s budget assumes a current appropriation level of service, with the year costs escalated by City Economist provided inflation factors. Revenue Assumptions The General Fund revenue assumptions for this five-year plan are based on the budget constraint for FY26. This plan assumes cost sharing revenues (Interagency and Intergovernmental) will be consistent with current resources and grow in subsequent years with modest inflationary factors. It is also assumed that the General Fund resources supporting PBEM will escalate in accordance with the inflationary factors provided by the City’s Economist in the Five-Year General Fund forecast. Expenditure Assumptions This plan assumes a straight-line escalation of costs from the FY 2025-26 budget projections based on the same economic inputs as identified in the revenue assumptions. The bureau has faced a reduction in FTE in the last two years, and this plan continues the current reduced number of staff that is inadequate to meet the growing needs of emergency management. Expenditure Risks to the Forecast and Confidence Level The confidence in this five-year forecast is currently diminished due to the considerable uncertainty surrounding both General Fund resources and PBEM’s dependence on grant funding to sustain RDPO operations in the coming years. The ongoing transition within the City of Portland's government introduces additional variables that may influence future budgets and alter City priorities. The ensuing table delineates a conservative growth projection for the next five years, predicated on assumptions pertaining to General Fund allocations and the bureau's anticipated receipt of external grants to bolster its operational capabilities. However, if external funding sources are not secured in subsequent years, the bureau may find itself increasingly reliant on General Fund allocations or compelled to implement programmatic reductions to maintain fiscal viability.

FY 2025-26 Requested Budget Five Year Plan Bureau of Emergency Management - General Fund CY FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 Resources Estimate Plan Plan Plan Plan Plan Beginning Fund Balance - - - - - - Taxes - - - - - - Licenses & Permits - - - - - - Charges for Services - - - - - - Intergovernmental 6,255,237 3,964,225 3,964,225 3,964,225 3,964,225 3,964,225 Interagency Revenue - - - - - - Fund Transfers - Revenue - - - - - - Bond & Note Proceeds - - - - - - Miscellaneous - - - - - - General Fund Discretionary & Overhead 5,721,723 4,530,865 4,530,865 4,530,865 4,530,865 4,530,865 Resource Total 11,976,960 8,495,090 8,495,090 8,495,090 8,495,090 8,495,090 CY FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 Expenditures Estimate Plan Plan Plan Plan Plan Personnel 4,646,208 4,233,285 4,490,245 4,602,502 4,933,882 5,042,427 External Materials and Services 5,236,721 2,829,513 2,911,569 2,987,270 3,061,951 3,141,562 Internal Materials and Services 1,667,584 1,432,292 1,472,396 1,510,678 1,546,935 1,585,608 Capital Outlay - - - - - - Debt Service - - - - - - Fund Transfers - Expense - - - - - - Contingency - - - - - - Debt Service Reserves - - - - - - Expense Total 11,550,513 8,495,090 8,874,210 9,100,450 9,542,768 9,769,597 Planned FTE Total 23.0000 23.0000 23.0000 23.0000 23.0000 23.0000

FY 2025-26 Requested Budget Five Year Plan Portland Police Bureau – Special Revenue Plan Overview The plan set forth below carries forward the bureau’s current level of service, assuming no additional reductions or material changes are made to available resources, bureau responsibilities, and/or services provided. It is possible the bureau’s budget may be adjusted following the submission of this plan, in which case the assumptions stated here would also be different. The Special Revenue Fund acts as a secondary resource to the bureau, often funding large EM&S purchases and capital projects when the general fund cannot bear the expense. In recent years, inflation and aging equipment have forced to the bureau to increasingly rely on the fund to purchase materials essential for providing current service levels. Revenue Assumptions Each year, the Police Special Revenue Fund forecasts minimal revenues due to the fluctuating nature of federal and state cost-sharing formulas governed by the U.S. Department of Justice. While these cost-sharing dollars make up most of the fund’s revenue, the bureau cannot reliably forecast the amount. The Regional Justice Information Network (RegJIN) is utilized by external law enforcement agencies across the five-county Portland Metro and associated use fees are conservatively budgeted for cost recovery. Expenditure Assumptions Historically, the Special Revenue Fund has been used for large purchases of new, essential equipment – often in the range of hundreds of thousands to millions of dollars. Due to the unpredictable revenue and strict guidelines associated with Federal and State Forfeiture, the bureau utilizes general fund dollars, wherever possible, before utilizing the fund. Given the pressures personnel costs are exerting on the general fund, it is possible the bureau may rely more heavily on the special revenue fund to cover large purchases when equipment reaches the end of its life. For example, the X2 taser model has reached the end of its service life and the bureau used $1.8M of asset forfeiture funds to partially pay for a replacement model in FY2023-24. Regardless of service levels, policing often requires expensive specialized equipment – breaching equipment, air support units, and undercover body armor to name a few items – that are needed to respond during critical incidents.

FY 2025-26 Requested Budget Five Year Plan Expenditure Risks to the Forecast and Confidence Level As noted, the unpredictability of state and federal revenue and increasing use of the fund to cover rising equipment costs risk depleting the balance faster than it can be replenished. Considering this, the bureau takes great care to only approve purchases needed to maintain current levels of service. Portland Police Bureau - Special Revenue FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 Resources CY Estimate Plan Plan Plan Plan Plan Beginning Fund Balance 8,207,500 8,207,500 8,207,500 8,207,500 8,207,500 8,207,500 Taxes - - - - - - Licenses & Permits - - - - - - Charges for Services - - - - - - Intergovernmental 530,000 590,000 590,000 590,000 590,000 590,000 Interagency Revenue - - - - - - Fund Transfers - Revenue - - - - - - Bond & Note Proceeds - - - - - - Miscellaneous 37,500 112,500 112,500 112,500 112,500 112,500 General Fund Discretionary & Overhead - - - - - - Resource Total 8,775,000 8,910,000 8,910,000 8,910,000 8,910,000 8,910,000 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 Expenditures CY Estimate Plan Plan Plan Plan Plan Personnel - - - - - - External Materials and Services 8,775,000 8,910,000 8,910,000 8,910,000 8,910,000 8,910,000 Internal Materials and Services - - - - - - Capital Outlay - - - - - - Debt Service - - - - - - Fund Transfers - Expense - - - - - - Contingency - - - - - - Debt Service Reserves - - - - - - Expense Total 8,775,000 8,910,000 8,910,000 8,910,000 8,910,000 8,910,000 Planned FTE Total - - - - - -

FY 2025-26 Requested Budget Five Year Plan Portland Police Bureau – General Fund Plan Overview The plan set forth below carries forward the bureau’s current level of service, assuming no additional reductions or material changes are made to available resources, bureau responsibilities, and/or services provided. Additionally, to maintain current levels of service, the bureau must continue receiving infusions of one-time dollars to cover overtime-driven costs. It is possible the bureau’s budget may be adjusted following the submission of this plan, in which case the assumptions stated here would also be different. Generally stable, the General Fund is the bureau’s primary resource. The bureau’s trajectory for growth is tied to the health and solvency of the fund which is facing material pressures in FY2025-26. Current expenses included in the bureau’s operations may be augmented by decisions related to the City’s DOJ Settlement Agreement response, as well as legislation passed by Portland voters. Notably, the bureau is yet unclear on the implications and costs associated with Oregon Measure 114 (Changes to Firearm Ownership and Purchase Requirements Initiative). This ballot measure was approved by voters but has not yet been implemented as it is held up in courts. Its implementation would likely require additional systems and personnel the bureau does not currently have. Personnel expense drives 78% of the bureau’s General Fund budget in FY 2026; this assumed percentage is effectively carried through out-years of the plan. As the bureau continues relying upon overtime to maintain critical staffing levels and perform necessary work in response to calls for service and their follow-up, it is unlikely this spending ratio will change. However, the bureau’s currently lean materials and services budgets are unlikely to suffice in future years as real inflation has been historically outpacing provided inflation rates. The bureau will need to find new revenue or identify internal tradeoffs to fund operations should its existing resources fall short of requirements. Revenue Assumptions Aside from General Fund Discretionary and Overhead, the bureau collects revenue from few other sources in any degree of materiality. The largest single source of revenue aside from the General Fund is interagency revenue received from Fire & Police Disability & Retirement (FPDR). FPDR reimburses the bureau for eligible members’ City-paid retirement contribution amounts. This revenue is offset 1:1 by budgeted expense.

FY 2025-26 Requested Budget Five Year Plan Other revenues to the General Fund are: Alarms Fees and False Alarm Fines Records Request Fees Photo Radar and Red Light Program Revenue Secondary Employment Revenue Property Evidence Division Sales Miscellaneous reimbursements and donations. Each of these revenue streams follows FIN 2.06 Policies and is budgeted conservatively for out-years. Expenditure Assumptions As mentioned, the bureau’s expenses are 78% Personnel in the FY 2025-26 Requested Budget, and this dollar figure is carried through in out years of the plan with the assumption that service level will remain the same and staffing levels will also remain relatively constant. Where the bureau anticipates a greater degree of separations and retirements in the coming 12 months due to financially incentivized 27 pay period lookbacks, personnel expenses would shift across accounts (ie: Regular Pay to Overtime) but not materially affect the major object category distribution. Similarly, EMS and IMS expenditures are inflated by the provided rates. Where actual expenses outpace these rates, the bureau will look to internal trade-offs to afford equipment while also prioritizing maintaining service. Expenditure Risks to the Forecast and Confidence Level DOJ Settlement Agreement Costs: Requirements to comply with the DOJ Settlement Agreement are costed based on assumed and known components; however, if dollars are allocated to cover this and costs are greater than anticipated, the bureau will be required to cover those with existing resources. (medium) Rising Equipment Costs: In FY2024, the bureau was informed its taser provider is moving to a subscription-based model, and annual costs to the bureau are increasing ten-fold. Bodyworn camera program costs may also creep up as that program is implemented, growing beyond the currently allocated monies for the program. Patrol vehicles are being repaired and replaced at a rate faster than the bureau can sustain, and vehicle costs have increased significantly in the last five years. The bureau has additional known and unknown unfunded liabilities for capital equipment replacement. CAL increases for inflation cannot keep up with these changes and the bureau is

FY 2025-26 Requested Budget Five Year Plan continually looking internally to find expense to reduce to fund these necessary pieces of equipment. (high) Oregon Measure 114 (Changes to Firearm Ownership and Purchase Requirements Initiative). This ballot measure was approved by voters but has not yet been implemented as it is held up in courts. Its implementation would likely require additional systems and personnel the bureau does not currently have. (medium) Bureaus should discuss any perceived risks to the expenditure forecast, and the impact and likelihood of those risks. (medium) Portland Police Bureau - General Fund FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 Resources CY Estimate Plan Plan Plan Plan Plan Beginning Fund Balance - - - - - - Taxes - - - - - - Licenses & Permits 1,000,000 1,400,000 1,428,000 1,456,560 1,485,691 1,515,405 Charges for Services 2,043,500 2,122,000 2,164,440 2,207,729 2,251,883 2,296,921 Intergovernmental 878,900 1,134,000 1,156,680 1,179,814 1,203,410 1,227,478 Interagency Revenue 30,206,393 33,348,473 34,182,185 34,934,193 35,632,877 36,345,534 Fund Transfers - Revenue 1,400,000 - - - - - Bond & Note Proceeds - - - - - - Miscellaneous 701,200 828,500 828,500 828,500 828,500 828,500 General Fund Discretionary & Overhead 255,738,007 256,439,657 256,819,001 262,648,573 268,146,113 273,759,076 Resource Total 291,968,000 295,272,630 296,578,806 303,255,368 309,548,474 315,972,914 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 Expenditures CY Estimate Plan Plan Plan Plan Plan Personnel 228,860,000 227,774,983 233,469,358 238,605,683 243,377,797 248,245,353 External Materials and Services 13,470,000 13,297,405 7,500,000 7,650,000 7,803,000 7,959,060 Internal Materials and Services 49,635,000 54,200,242 55,609,448 56,999,684 58,367,677 59,768,501 Capital Outlay 3,000 - - - - - Debt Service - - - - - - Fund Transfers - Expense - - - - - - Contingency - - - - - - Debt Service Reserves - - - - - - Expense Total 291,968,000 295,272,630 296,578,806 303,255,368 309,548,474 315,972,914 Planned FTE Total 1,224 1,216 1,216 1,216 1,216 1,216

FY 2025-26 Requested Budget Five Year Plan Portland Fire & Rescue – General Fund Plan Overview The Five‐Year Financial Forecast for Portland Fire & Rescue (PF&R) presented below carries forward the service levels in the bureau’s FY 2024‐25 Adopted Budget assuming no additional reductions or material changes to PF&R’s resources, responsibilities, and services. The bureau is facing significant uncertainty regarding resources related to changes to the City structure which may include consolidating bureaus’ funding and operations. There are known challenges for City Council to fund both core services and these new initiatives, existing insufficient funding for PF&R’s capital assets, and a lack of stable funding for the Community Health Division programs. The bureau has reached a tipping point in which inadequate funding to run our lines of business are creating liabilities and multiple risks of failure. PF&R develops an annual capital investment plan (CIP) with the bureau’s Logistics and Finance Leadership to identify timing and increments of funding needed for asset purchases, replacement funding, and major maintenance projects. The focus of the CIP includes the major assets of apparatus, facilities, equipment, and technology. The bureau does not have sufficient funding streams for capital projects on the magnitude of that which is required for facilities replacement, property acquisitions, or major rehabilitation projects, therefore PF&R utilizes the option of debt financing roughly every decade for these cyclical needs. It has been 14 years since PF&R was successful in a bond effort. Without debt financing or other non‐General Fund resources, the bureau's operating budget will be obligated to paying for these capital expenditures. Because of future uncertainty regarding resources, the forecast does not reflect the necessary ongoing funding for asset replacement (personal protective equipment, technologies, and facilities). If adequate funding is not obtained by PF&R for asset management and investments, there will be generational inequities in which the City is passing on funding responsibilities to future generations for our current obligations. Revenue Assumptions PF&R operations are supported in large percentage by General Fund resources, with more than 80% of its total revenue coming from General Fund resources, therefore the bureau’s forecast is in large part tied to the trajectory of the General Fund fluctuations and stability. As PF&R is unable to project the decisions that City Council will make regarding the structural deficit in the General Fund, our five‐year forecast will reflect current service level appropriations with some variability driven by operational activities, external factors, and

FY 2025-26 Requested Budget Five Year Plan new opportunities. Plan Review and Permits revenue is based on current year performance. PF&R’s resources are already insufficient to fund the bureau’s operational needs, with inflation having jumped significantly over the past few years specifically for materials, labor, and capital expenditures, greatly exceeding the bureau’s budgeted resources. Inflation for the large routine purchases we make (apparatus, hose, turnouts, SCBAs, fleet supplies, facilities costs) range from 11% to 25% inflationary increases. As an illustration, for a $1.5 million fire truck, the increase in costs due to inflation is roughly $315k of unbudgeted costs. That our actual costs are not fully funded has resulted in internal cuts and trade‐offs for the bureau, deferring maintenance on critical facilities projects and the replacement of critical equipment. Inflation has squeezed the bureau’s budgeted resources and has resulted in the bureau not being able to adhere to asset management principles and practices, keeping equipment and apparatus running longer, and not addressing the full scope of facilities’ needs of our stations and other PF&R work locations, thus incurring greater costs due to deferred maintenance. Fire & Police Disability & Retirement’s (FPDR) Oregon Public Service Retirement Plan (OPSRP) reimbursements for sworn employees increase to reflect costs but may need to be adjusted for the anticipated higher‐than‐average vacancies and hiring that the bureau may experience with retirements in FY 2025‐26. Expenditure Assumptions Wage and benefit increases are based on Central Budget Office’s (CBO) assumptions for COLA and benefits. The anticipated higher‐than‐average retirements in FY 2024‐25 and FY 2025‐26 will create financial challenges for the bureau. While there is great variability in the reasons and timing for PF&R sworn members to decide to retire, 27 pay period lookback in May 2025 provide financial incentives for eligible members to retire. This results in additional payout costs and the need to fund costs related to hiring and training a significant number of new recruits. Personnel expenses currently include an overtime budget that will allow the bureau to maintain current emergency operations. For out‐years, external materials and services, internal materials and services, and capital outlay are based on CBO’s escalation assumptions, which do not reflect market inflationary rates for many of the costs PF&R incurs. The insufficiency of resources has been discussed in the ‘Revenues’ section narrative.

FY 2025-26 Requested Budget Five Year Plan Expenditure Risks to the Forecast and Confidence Level Structural Deficit – Costs Exceeding Budget: The bureau’s General Fund resources are not growing at the rate of market increases in costs for goods, services, labor, and capital expenditures. Unstable and insufficient funding: PF&R, like other General Fund bureaus in the City, faces instability in revenues over the forecast that include:  Program Revenues: PF&R’s Plan Review and Permit revenues are highly dependent on construction activities in Portland. The current forecast from BDS assumes continued decline through FY 2025‐26 and then experiences an uptick in recovery and growth in revenues for FY 2026‐27 through FY 2027‐28. (Medium Risk)  General Fund Structural Deficit: PF&R is primarily supported by General Fund resources and therefore, is largely dependent on the same citywide economic factors that affect General Fund growth. We are aware that the City is looking at low growth to the General Fund and difficult decisions about addressing the structural deficit created largely by committing the General Fund one‐time on Citywide ongoing expenditures. We have no visibility into how the City Council will elect to resolve the structural deficit nor the impacts these actions will have on PF&R. (High Risk)  Community Health Program Funding: The programs are supported by grant funding, ongoing Cannabis Tax funding, one‐time American Rescue Plan funding, and Opioid Settlement monies. Without identified new funding, the programs are at risk for continuation (High Risk) Increased Number of Retirement: PF&R’s retirement payout budget will require significant resources in the remainder of the current year and into FY 2025‐26. Sworn members under the Fire and Police Disability and Retirement system are eligible to receive payouts for their vacation and sick leave accrual balances at retirement. In recent years, the payout amount averaged approximately $80,000 per retirement. (High Risk) Insufficient Funding for Capital Asset Management: Most of PF&R’s facilities have been updated with General Obligation bond proceeds over the last 20 years, however, PF&R’s Logistics, Prevention, Emergency Medical Services and Training facilities are critical facilities that need to be relocated, renovated, or replaced in the immediate future. Costs for new facilities are not included in the Five‐Year Financial Plan as it is unclear when funding will be available for these capital projects. Until funding is available for the major facilities replacement projects, the bureau’s deferred maintenance costs will continue to increase. Additionally, the bureau lacks roughly $3.0 million annually for asset replacement and major maintenance projects, which again, results in generational inequity, potential safety, and performance risks for items with too long of a replacement cycle, and greater deferred maintenance costs. (High Risk)

FY 2025-26 Requested Budget Five Year Plan Portland Fire & Rescue - General Fund FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 Resources CY Estimate Plan Plan Plan Plan Plan Beginning Fund Balance 6,810,000 6,900,000 7,038,000 7,178,760 7,322,335 7,468,782 Taxes - - - - Licenses & Permits 2,667,390 2,960,000 3,019,200 3,079,584 3,141,176 3,203,999 Charges for Services 2,024,742 2,332,000 2,378,640 2,426,213 2,474,737 2,524,232 Intergovernmental 7,697,112 3,301,135 3,367,158 3,434,501 3,503,191 3,573,255 Interagency Revenue 19,803,325 25,907,385 26,555,070 27,139,281 27,682,067 28,235,708 Fund Transfers - Revenue - - - - Bond & Note Proceeds - - - - Miscellaneous 353,128 448,000 - - - - General Fund Discretionary & Overhead 161,078,743 157,954,572 161,113,663 164,335,937 167,622,655 170,975,109 Resource Total 200,434,440 199,803,092 203,471,731 207,594,276 211,746,161 215,981,084 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 Expenditures CY Estimate Plan Plan Plan Plan Plan Personnel 161,975,555 163,961,908 168,060,956 171,758,297 175,193,463 178,697,332 External Materials and Services 8,965,878 8,682,541 8,856,192 9,033,316 9,213,982 9,398,262 Internal Materials and Services 11,536,055 13,506,643 13,857,816 14,204,261 14,545,163 14,894,247 Capital Outlay 9,147,846 6,500,000 3,500,000 3,570,000 3,641,400 3,714,228 Debt Service - - - - Fund Transfers - Expense - - - - Contingency 6,810,000 7,152,000 7,295,040 7,440,941 7,589,760 7,741,555 Debt Service Reserves - - - - - - Expense Total 198,435,334 199,803,092 201,570,003 206,006,814 210,183,768 214,445,624 Planned FTE Total 772 772 772 772 772 CY Estimate: Bureaus should provide current year‐end projections or estimates. FY 2025-26. Provide the financial plan data for the upcoming budget year. For most bureaus, this should match what is being proposed in that fund through budget development. FY2026 through FY2030 Plan. Provide financial plan data for years 2‐5 of the fund’s forecast.

FY 2025-26 Requested Budget Five Year Plan Bureau of Emergency Communications – EC Fund Plan Overview This five‐year plan shows all revenue sources and expenses adjusted for inflationary factors based on the City Budget Office forecasts. It also includes utilizing a training pipeline sub- fund to allow the bureau would be able to hire trainees into limited term positions to stay ahead of normal attrition. With current resources and projections, this would only be sustainable through FY 2025-26. Revenue Assumptions BOEC’s revenue is approximately 60% General Fund, 20% State Shared Revenue and 20% Local Cost Share. This plan assumes the General Fund and Local Cost Share resources supporting Emergency Communications will escalate in accordance with the inflationary factors provided by the City’s Economist in the Five-Year General Fund forecast. For State Shared Revenue, which is based on population, it assumes an increased based on current population projections though the tax is directly tied to cell phone users and has outpaced population. The beginning fund balance budgeted in the FY2025-26 will be the end of the training pipeline sub-fund. Expenditure Assumptions This plan assumes a straight-line escalation of costs from the FY 2025-26 plan based on the economic inflation factors, though some costs like health benefits technology have far outpaced inflation. There is also an addition of limited-term FTE into the personnel based on the current hiring and retention projections of the bureau’s staffing plan. To consistently meet the National Emergency Number Association standard of answering 90% of 9-1-1 calls within 15 seconds with current workload, BOEC would need an additional 10-20 FTE. This plan includes the utilization of 8 additional FTE to help stabilize staffing, but there is not ongoing funding identified for those positions. Expenditure Risks to the Forecast and Confidence Level The confidence level of this five-year forecast is at a medium level, given the rising costs of personnel through labor negotiations, the increasing technology support expenses that far exceed inflationary factors, and the unknown changes that could impact call volume workload over the coming years. There are some potential cost savings that could come from different technology solutions, and potential for workload reductions from 311 or enhanced technology solutions.

FY 2025-26 Requested Budget Five Year Plan Bureau of Emergency Communications - EC Fund FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 Resources CY Estimate Plan Plan Plan Plan Plan Beginning Fund Balance 2,307,873 1,032,744 - - - - Taxes - - - - - - Licenses & Permits - - - - - - Charges for Services 442,856 365,000 374,125 382,356 390,003 397,803 Intergovernmental 13,477,875 13,706,645 13,689,088 13,882,839 14,065,250 14,250,832 Interagency Revenue - - - - - - Fund Transfers - Revenue - - - - - - Bond & Note Proceeds - - - - - - Miscellaneous 52,018 20,000 - - - - General Fund Discretionary & Overhead 22,613,896 24,334,819 25,575,895 26,777,962 27,956,192 29,186,265 Resource Total 38,894,518 39,459,208 39,639,107 41,043,156 42,411,445 43,834,900 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 Expenditures CY Estimate Plan Plan Plan Plan Plan Personnel 25,664,514 27,651,937 29,725,832 30,379,801 32,506,387 33,156,514 External Materials and Services 2,264,632 2,455,000 2,504,100 2,554,182 2,605,266 2,657,371 Internal Materials and Services 6,516,131 7,288,825 7,478,334 7,665,293 7,849,260 8,037,642 Capital Outlay 800,000 - - - - - Debt Service 349,877 363,873 424,440 441,383 459,088 477,412 Fund Transfers - Expense 1,679,292 1,699,573 1,752,260 1,797,819 1,842,764 1,886,990 Contingency 543,347 - - - - - Debt Service Reserves - - - - - - Expense Total 37,817,793 39,459,208 41,884,966 42,838,477 45,262,764 46,215,930 Planned FTE Total 169.9000 169.9000 169.9000 169.9000 169.9000 169.9000

Parent: PS-FYFP-Combined