Adopted Budget in Brief FinalLake Oswego Adopted Budget 2023-25
Biennial Budget in Brief 2023-25
Lake Oswego
City of
Table of Contents
Budget Message
Financial trends and property taxes
Budget Summaries
Departments and Programs Budgets*
Capital Projects..............................................................43
Appendix
City Manager’s Budget Message...................................... i-1
Budget Process and Philosophy........................................ i-5
General and Economic Information................................. i-10
Financial Trends - Resources............................................ i-11
Financial Trends - Requirements..................................... i-12
Financial Trends - Property Taxes................................... i-14
Adopted Budget for 2023-25 Biennium.......................... i-16
Citywide Ending Fund Balance.......................................... i-18
General Fund Summary.................................................... i-19
General Revenue.............................................................. i-20
General Fund
Police.........................................................................2
Parks & Recreation.............................................................3
Fire.........................................................................4
Library..........................................................................5
Planning.......................................................................6
Adult Community Center................................................. 7
Municipal Court................................................................8
Redevelopment.............................................................9
City Council....................................................................10
Sewer....................................................................12
Water..................................................................13
Street........................................................................14
Stormwater..................................................................15
System Development Charges........................................16
Assessment Project.........................................................17
Bicycle Path.....................................................................17
Parks Recreation Center Fund............................................20
Building.......................................................................21
Parks Bond Capital Project Fund...........................................22
City/LORA Debt Service.....................................................23
Bonded Debt Service.........................................................23
ACC Endowment.................................................................24
Library Endowment............................................................24
Capital Reserve Water........................................................25
Capital Reserve...................................................................26
Tennis Facility......................................................................27
Trolley................................................................28
Tourism..........................................................29
Public Art............................................................................30
Golf Course..........................................................................31
Other
Other Funds
Public Works
Support Services Departments and Programs
Engineering............................................................34
Public Works Support Services............................................35
Information Technology......................................................36
Finance...............................................................37
City Manager’s Office..........................................................38
Facilities Management.......................................................39
City Attorney’s Office..........................................................40
Human Resources...............................................................41
Risk Management...............................................................42
General Nondepartmental.................................................42
Positions and Salary Ranges.............................................. 58
Historical Summary of Full-time Equivalent (FTE)
Positions............................................................................ 64
Budget Resolution..............................................................66
Cover photo of Ginko Leaf by Ron Brake, 2021 Photo Contest.
For additional budget information visit City’s website:
www.lakeoswego.city
/finance/adopted-city-budget-2023-25-biennium
*Department websites are linked to this document - click
on heading of their respective department budget page.
Lake Oswego Adopted Budget 2023-25
Lake Oswego Adopted Budget 2023-25
BUDGET COMMITTEE
City Council
Joe Buck, Mayor
Ali Afghan
Trudy Corrigan
Massene Mboup
Aaron Rapf
Rachel Verdick
John Wendland
Citizen Members
Lin Carson, Chair
Elisabeth Zeller, Vice Chair
Alfred Calabria
Steve Dodds
Shannon Grindy
Gary Rebello
Shima Salehi
Lake Oswego Adopted Budget 2023-25
Budget Message
Budget Message
Budget Process and Philosophy
Lake Oswego Adopted Budget 2023-25
PRESENTED TO
City of Lake Oswego
Oregon
For the Biennium Beginning
July 01, 2021
Executive Director
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
The Government Finance Officers Association of the United Stated and Canada (GFOA) presented a Distinguished Budget Pre-
sentation Award to the City of Lake Oswego, Oregon, for its biennial budget for the fiscal year beginning July 1, 2021.
In order to receive this award, a government unit must publish a budget document that meets program criteria as a policy
document, as an operations guide, as a financial plan, and as a communications device.
Lake Oswego Adopted Budget 2023-25
CITY MANAGER’S BUDGET MESSAGE
FOR THE 2023-25 BIENNIUM
Mayor Buck, Chair, Members of the Budget Committee, and Citizens of Lake Oswego:
I am pleased to submit the 2023‐2025 Budget for Budget Committee consideration. This
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 4.67% in the first year and 3.54%
in the second year of the biennium over their operating revenues, with the exception of the
Planning Department (0%).
Nine major issues stand out in this budget:
•The City is financially well positioned to begin the next biennium. There are several
factors that contribute to the City’s strong financial position. The first is our reserves,
built over time through adherence to policy. The second is the stability of the City’s
revenue streams, particularly our property tax revenues in the general fund. The third is
careful management of the costs of personnel, even while significant inflationary
pressures ensued. The City’s constructive working relationships with its three public
employee unions is essential in ensuring that we provide fair and adequate
compensation that is affordable to the City.
•The City can manage high inflation for one biennium. The City has seen cost increases
for labor, goods and services, and capital projects because of inflationary pressures.
However, at present, those costs are manageable, largely due to strong fiscal practices in
past biennia. Managing inflation means that with the exception of the programs added
with the completion of the Lake Oswego Recreation and Aquatics Center and one
position added to address workload issues in the Building Division, the budget is largely
a status quo budget, with no major changes in program and no additional personnel in
the General Fund.
•Capital costs continue to be uncertain. In the 2021‐2023 biennium, several projects
faced costs that are significantly higher than originally estimated. This is due to
competition in the construction market, a labor shortage in some trades, supply chain
issues, and the overall effect of inflation. Because of the continued volatility in the
Fiscal Year 2023‐25
City Manager’s Budget Message
i-1
Lake Oswego Adopted Budget 2023-25
construction market, the budget takes a conservative (or cautious) approach to capital
projects.
•Funding is allocated to the specific capital projects identified in the City Council’s goals.
In particular, this budget includes:
o Over $4 million in additional capital funds allocated to the completion of the Lake
Oswego Recreation and Aquatic Center (LORAC) to close the funding gap for this
high priority project. The total cost of this project is now approximately $46
million, which includes a $16.25 million contribution from the Lake Oswego
School District.
o $3.5 million allocated to Phase I of the Rassekh Park project, which would enable
construction of the skatepark portion of this park. Phase II of this project, which
includes a ballfield, playground, and picnic shelter is not funded in the budget.
o A transfer of $2 million from the General Fund to the streets fund. This is lower
than the $3 million per year that was the amount of the transfer to streets in the
past two biennia.
o $5.7 million in pedestrian safety improvements in response to Council goals.
•This budget includes significant new staff in the Parks and Recreation Department, in
anticipation that the LORAC will be fully operational in the second year of the biennium.
The aquatics program requires adding 4.9 full time, and 9.7 part time FTE. The “dry‐
side” of the LORAC requires the addition of 1.6 full time and 4.3 part time FTE. Finally,
the Municipal Golf Course will re‐open in the summer of 2024, and the budget includes
restoration of these services, and an increase of 1.4 FTE is budgeted for the golf course
reopening.
•The addition of the LORAC will also substantially increase the budget of the Parks and
Recreation Department. The budget reflects $2.37 million in revenue from a variety of
passes, entrance fees, class and program revenue, and an operating contribution from
the Lake Oswego School District. This additional revenue covers approximately 85
percent of the estimated operating costs of the LORAC, and the balance is addressed by
an allocation of $430,000 in general fund operating revenues. The Budget Committee
will note that the 2021‐2023 budget included increased funding for Parks and Recreation
in anticipation of the opening of LORAC, so this general fund allocation does not
represent a true “increase” over the last biennium budget.
•The budget includes 1.1 additional FTE in the Building Division to address workload
issues. The Building Division is fully funded by building permit revenues, and the
additional staffing does not require a general fund subsidy.
•The 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. Instead of
directing ending fund balance to the reserve, the budget uses the projected ending fund
balance from the current biennium to fund the LORAC.
•The budget includes advancing the Wastewater Treatment Plant Project to construction
beginning in 2024.
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Lake Oswego Adopted Budget 2023-25i-3
Lake Oswego Adopted Budget 2023-25 i-4
Lake Oswego Adopted Budget 2023-25
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 rev-
enue, 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’s residents.
These allocations of general revenues reflect the priorities the City Council has placed on funding city services, and they
are consistent citizen expectations and best practices in each City service area. For 2023-25, we started with the alloca-
tions approved by the City Council in the 2021-23 budget, and for the most part multiplied these amounts by the project-
ed growth in general revenues, which were 4.67% for FY 2024 and 3.54% for FY 2025.
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 depart-
ment 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, we encouraged
department managers to set aside some portion of their beginning
balance in a clearly identified contingency budget, rather than hidden
within line items. This contingency services 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 City of Lake Oswego
resilient to outside shocks to the financial environment.
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Lake Oswego Adopted Budget 2023-25
Budget Process and Philosophy
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 depart-
ments. 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 bal-
ance 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 responsibility 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 pro-
cess 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 updat-
ed 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 cus-
tomers of the support service departments, and the fees represent the cost of internal “contracts” for services.
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 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
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.
i-6
Lake Oswego Adopted Budget 2023-25
Fiscal Health and Financial Policies
A financial policy that has served 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 serviced 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 2023-2025 budget, all excess funds have been
allocated to high priority capital projects, including the Recreation and Aquatic Center and skatepark, and there is no contribu-
tion 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 citizens
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 Im-
provement 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, we update a six-year projection of
general fund revenues and expenditures, and we adopt a two-year (biennial) budget. For 2023-25, 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 2024 will give the City Council an opportunity for mid-course fine-tuning.
Budget Process and Philosophy
i-7
Lake Oswego Adopted Budget 2023-25 i-8
Lake Oswego Adopted Budget 2023-25
General & Economic Information
Financial Trends
Financial Trends
i-9
Lake Oswego Adopted Budget 2023-25
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.
Primarily a residential community, Lake Oswego has a low
level of industry and retail‐based commercial activity.
Most newer commercial development is along Kruse Way,
a corridor on the west side near Interstate 5 — a prime
section of the beltway around the southwest Portland
Metro area.
The city's population increased steadily during the 1980s
and early 1990s (about 5% annually), and has increased to
an estimated 39,480. The State of Oregon, population is
increasing at about 1.2% annually. There is a slight increase
from 2015 to 2020 with new development in downtown Lake
Oswego. Future growth is estimated at about 0.6% per year.
The Bureau of Labor Statistics for the U.S. Department of Labor
tracks the Consumer Price Index (CPI‐U) for most U.S. cities. The
CPI‐U is a leading economic indicator that measures inflation,
which is central to assessing the cost of living and whether living
standards are rising or falling. The graph to the right shows the
annual percentage change in this measure and compares the
Portland area with the rest of the country.
In 2022, Portland's annual growth rate was greater than the rest
of the country; about 8.2% compared to the US average of 6.5%.
This graph compares the City of Lake Oswego's population to the City's number of full‐time equivalent (FTE) employees over
the past two decades. For the 2023‐25 biennium, the City budgeted 382.6 FTE. Expressed in per capita terms, the FTE count is
9.3 employees per thousand of population.
‐
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
10,000
20,000
30,000
40,000
50,000
1985 1990 1995 2000 2005 2010 2015 2020
Population Trends
City of Lake Oswego (left scale)
State of Oregon (right scale)
‐1%
0%
1%
2%
3%
4%
5%
6%
7%
8%
9%Percent Change in Average Annual CPI‐U Index
U.S. Average
West‐Class B/C
2003‐05 2005‐07 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
Pop 35,860 36,075 36,100 36,698 36,620 36,725 36,769 36,990 37,105 37,300 37,425 37,490 38,215 39,135 40,801
Emp 337 337 345 357.4 355.8 354.5 362.5 352.1 350.1 347.3 344.8 344.3 345.3 346.7 358.8
0
50
100
150
200
250
300
350
400
0
15,000
30,000
45,000
City Population vs. Number of City Employees (FTEs)
General & Economic Information
i-10
Lake Oswego Adopted Budget 2023-25
Financial Trends - ResourcesFINANCIAL TRENDS - RESOURCES
For the 2023‐25 biennium, total General Revenues
allocated to various General Fund departments
totaled $93.9 million. A summary of general
revenues can be found on page i‐20.
Property tax revenue is the major source of general
resources for the City. Those revenues along with
franchise fees and state shared revenues are
included in the allocation.
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).
City Council
<1%
City Manager's
Office 1%
Redev
1%
Library
4%
Municipal Court
1%
Adult Community
Center
3%
Planning
6%
Police
33%
Fire
27%
Parks & Recreation
24%
Allocation of General Revenues
2023‐25
$0.00
$5.00
$10.00
$15.00
$20.00
$25.00
$30.00
Hillsboro Tualatin Tigard Sherwood Oregon
City
Wilsonville West Linn Lake
Oswego
Gresham Beaverton Milwaukie Portland
16.8822 17.3162 17.6090 18.1890 18.2713
19.1283 19.1327 19.3270 19.6835 20.8324 21.4442
26.6773
Comparison of Total Property Tax Rates in Portland Metro Area ‐Fiscal Year 2022‐23
Excluded from Measure 5 Limitations
Government
Education
i-11
Lake Oswego Adopted Budget 2023-25
FINANCIAL TRENDS - REQUIREMENTS
Requirements were balanced to 2023‐25 resources
at $456.9 million. As the pie chart to the left
shows, about 41% of the biennium's
requirements are budgeted in the General Fund.
The remaining budgeted requirements are
allocated between the remaining funds — with
small funds grouped in "Other".
The General Fund primary services
include Police, Fire, Parks & Recreation,
General Administration, Planning, and Library.
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.
General
41%
Sewer
14%Water
10%
Street
7%Stormwater
3%
Building
3%
Other
22%
Requirements by Fund
2023‐25
$0
$10
$20
$30
$40
$50
$60
$70
$80
$90
$100
2015‐16 2016‐17 2017‐18 2018‐19 2019‐20 2020‐21 2021‐22 2022‐23 2023‐24 2024‐25
63.1 61.8
68.4 71.8 74.3 75.9 77.7 80.0
88.0 92.8
Total Budgeted Operating Expenditures by City ServiceBuilding
Stormwater
Other
Planning
Streets
Library
Sewer
Water
Parks & Rec
Fire
Police
In
Mi
l
l
i
o
n
s
Financial Trends - Requirements
i-12
Lake Oswego Adopted Budget 2023-25
FINANCIAL TRENDS - BONDED DEBT
The columns in the above graph show the City's total general obligation (G.O.) debt. ORS 287A.050 sets a legal limit on G.O. bonded
indebtedness at 3% of the total real market value in the city. The City's G.O. bonded indebtedness has stayed less than 1%, well below this
limit.
In the last several years, the City has issued debt to fund large public infrastructure improvement and replacement projects such as the Lake
Oswego Interceptor Sewer ($110 million), and the Lake Oswego Tigard Water Partnership ($96 million). A City Council adopted policy is for total
outstanding indebtedness not to exceed $250 million, not including voter approved general obligation bonds. There are new Parks bonds included
beginning in fiscal year 2022‐23.
$0
$50,000,000
$100,000,000
$150,000,000
$200,000,000
$250,000,000
$300,000,000
$350,000,000
$400,000,000
$450,000,000
$500,000,000
20
0
5
‐06
20
0
6
‐07
20
0
7
‐08
20
0
8
‐09
20
0
9
‐10
20
1
0
‐11
20
1
1
‐12
20
1
2
‐13
20
1
3
‐14
20
1
4
‐15
20
1
5
‐16
20
1
6
‐17
20
1
7
‐18
20
1
8
‐19
20
1
9
‐20
20
2
0
‐21
20
2
1
‐22
20
2
2
‐23
20
2
3
‐24
20
2
4
‐25
General Obligation Bonded Indebtedness
All GO bonds Series3
$0
$50,000
$100,000
$150,000
$200,000
$250,000
LO‐Tigard Water
Partnership
Lake Oswego Interceptor
Sewer
Boones Ferry Road / East End
In
Th
o
u
s
a
n
d
s
City‐wide Outstanding Debt Principal
Stormwater Parks Streets Sewer Water LORA Parks ‐ Projected
Financial Trends - Bonded Debt
i-13
Lake Oswego Adopted Budget 2023-25
PROPERTY TAXES
Inside L.O.
School Dist.
Outside L.O.
School Dist. Total
Prior year's actual assessed value, 2022‐23 $8,770,153,501 $429,459,960 $9,199,613,461
Plus estimated increases in assessed value:
General growth @ 3%263,104,605 12,883,799 275,988,404
Estimation for new construction 87,276,322 ‐ 87,276,322
Less urban renewal agency's estimated excess
assessed value over its frozen tax base (641,822,575) ‐ (641,822,575)
2023‐24 estimated assessed value $8,478,711,853 $442,343,759 $8,921,055,612
Tax rate:
Permanent tax rate authority (5.0353 / 4.5884)Gross levy Net Levy
Proposed tax rate levied 4.9703 4.5884 @ 100%@ 94%
2023‐24 permanent taxes levied $42,141,742 $2,029,650 $44,171,392 41,521,000$
2023‐24 bonded debt tax rate and bonded debt levy 0.2201 $1,963,830 1,846,000
Total net levy (estimated current property taxes to be collected, excluding delinquencies) 43,367,000$
Inside L.O.
School Dist.
Outside L.O.
School Dist. Total
Prior year's estimated assessed value, 2023‐24 $9,120,534,428 $442,343,759 $9,562,878,187
Plus projected increases in assessed value:
General growth @ 3%273,616,033 13,270,313 286,886,346
Projection for new construction 90,767,375 ‐ 90,767,375
Less urban renewal agency's projected excess
assessed value over its frozen tax base (673,585,782) ‐ (673,585,782)
2024‐25 projected assessed value $8,811,332,054 $455,614,072 $9,266,946,126
Tax rate:
Permanent tax rate authority (5.0353 / 4.5884)Gross levy Net Levy
Projected tax rate levied 4.9703 4.5884 @ 100%@ 94%
2024‐25 permanent taxes levied $43,794,963 $2,090,540 $45,885,503 43,132,000$
2024‐25 bonded debt tax rate and bonded debt levy 0.2256 $2,090,426 1,965,000
Total net levy (projected current property taxes to be collected, excluding delinquencies) 45,097,000$
Property Taxes
Proposed Fiscal Year 2023‐24 Calculation
Property Taxes
Proposed Fiscal Year 2024‐25 Calculation
Property Taxes
i-14
Lake Oswego Adopted Budget 2023-25
The purpose of the following
summaries is to provide an over-
view of the City’s resources and
requirements for the current
budget.
Budget Summaries
Adopted Budget 2023-25 Biennium
Citywide Ending Fund Balances
General Fund Summary
General Revenue
i-15
Lake Oswego Adopted Budget 2023-25
Adopted Budget for the 2023-25 Biennium
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.
3) The change in balance for Public Works reflect the land acquisition for the future Sewer plant and SDC contribution to the LORAC.
*Major Funds
6,671,000
‐
‐
‐
271,000
452,000
3,011,000
‐
50,131,000
‐
1,619,000
7,763,000
3,507,000
Total 139,239,898$ 317,747,000$ 456,986,898$ 100.0%123,954,000$ 97,703,000$
Total Other 31,246,748 55,580,000 86,826,748 19.0%12,256,000
Capital Reserve Water (6)3,001,441 2,070,000 5,071,441 1.1% ‐ ‐
Capital Reserve (5)2,444,125 40,000 2,484,125 0.5% ‐
Library Endowments 4,918,443 240,000 5,158,443 1.1% ‐ ‐
ACC Endowment 2,404,810 130,000 2,534,810 0.6% ‐
Parks Recreation Center 144,520 23,536,000 23,680,520 5.2% ‐ ‐
Parks Bond (4)9,426,781 150,000 9,576,781 2.1% ‐
Public Art 105,955 514,000 619,955 0.1% ‐ 408,000
Trolley 494,602 218,000 712,602 0.2% ‐
Tourism 80,250 548,000 628,250 0.1% ‐ 78,000
Tennis Facility 176,554 1,008,000 1,184,554 0.3%571,000
Bonded Debt Service 878,772 3,911,000 4,789,772 1.0%‐ ‐
Building 5,885,697 6,143,000 12,028,697 2.6%3,408,000
Engineering 1,284,798 9,952,000 11,236,798 2.5%8,277,000 2,451,000
City/LORA Debt Service ‐ 7,120,000 7,120,000 1.6% ‐
OTHER
Total Public Works (3)73,473,177 111,758,000 185,231,177 40.5%13,055,000
Bicycle Path 308,231 58,000 366,231 0.1%‐ ‐
Assessment Project 900,369 78,000 978,369 0.2%‐
Systems Development Charges (SDC)18,954,849 2,846,000 21,800,849 4.8%‐ ‐
Public Works Support Services 1,106,137 4,416,000 5,522,137 1.2%3,445,000
Sewer *24,946,332 38,477,000 63,423,332 13.9%1,927,000 22,257,000
Stormwater *3,863,521 10,512,000 14,375,521 3.1%1,023,000 4,172,000
Street *10,056,670 22,194,000 32,250,670 7.1%1,101,000
Water *13,337,068 33,177,000 46,514,068 10.2%5,559,000 14,320,000
34,519,973 150,409,000 184,928,973 40.5%98,643,000 40,901,000
249,708 3,096,000 3,345,708 ‐ 3,096,000
290,978 1,716,000 2,006,978 1,050,000 666,000
363,176 1,889,000 2,252,176 1,719,000 170,000
766,266 2,567,000 3,333,266 1,287,000 1,280,000
300,138 4,523,000 4,823,138 4,022,000 576,000
344,446 4,752,000 5,096,446 3,807,000 945,000
393,537 4,913,000 5,306,537 3,434,000 1,304,000
43,665 452,000 495,665 48,000 425,000
33,243 1,216,000 1,249,243 469,000 747,000
629,081 2,582,000 3,211,081 930,000 1,900,000
507,829 3,047,000 3,554,829 2,057,000 986,000
21,422,299$ 4,981,000$ 26,403,299$ $ ‐ 1,375,000$
1,196,124 6,960,000 8,156,124 5,188,000 2,662,000
30,292,000 33,971,564 13,155,000 10,501,000
2,451,496 11,345,000 13,796,496 7,654,000
Total General
PUBLIC WORKS
1,224,594 35,632,000 36,856,594
Finance
City Manager's Office
Facilities Management
City Attorney's Office
Human Resources
Risk Management
Planning
Adult Community Center
Municipal Court
Redevelopment
City Council
Information Technology
GENERAL (1)
General * (Dept 100 and 190)
Police
Fire
Parks & Recreation (2)
Library
3,679,564
Proposed Budget for the 2023-25 Biennium
RESOURCES
Department Description Beginning
Balance Revenue Budget Total
Percent of
Total
Personnel
Services
Materials &
Services
28,566,000 6,882,000
623,829 30,446,000 31,069,829 25,257,000 3,879,000
++
i-16
Lake Oswego Adopted Budget 2023-25
Adopted Budget for the 2023-25 Biennium
Debt Service Transfers
$‐4,220,000$
‐‐
‐ ‐
‐ ‐
‐ ‐
‐ ‐
‐ ‐
‐ ‐
‐ ‐
‐ ‐
‐ ‐
‐ ‐
‐ ‐
‐ ‐
‐ ‐
‐ ‐
‐ ‐
‐4,220,000
11,642,000 2,000,000
11,254,000 ‐
1,593,000 ‐
231,000 ‐
‐‐
‐‐
‐‐
‐‐
24,720,000 2,000,000
7,120,000 ‐
‐‐
‐‐
4,170,000 ‐
‐‐
‐352,000
‐‐
‐‐
‐7,136,000
‐‐
‐150,000
‐66,000
‐1,800,000
‐‐
11,290,000 9,504,000
36,010,000$ 15,724,000$
4) A $30 million Park Bond went to the voters in May 2019 for park development and facilities. The first issue of $24 million was November 2019.
The second issue will be at the end of fiscal year 2023. Funds will primarily be used for the LORAC.
5)Capital Reserve Fund includes a reserve for library capital and general equipment.
6)Capital Reserve Water Fund includes a reserve for capital related to the Water Treatment Plant and intake facilities.
(10,525,000)
99,798,000$ 373,189,000$ 10,102,674$ 42,688,082$ 31,007,142$ 456,986,898$ (55,442,000)$
26,384,000 66,105,000 ‐1,831,505 18,890,243 86,826,748
(1,760,000)
‐ ‐ ‐ ‐ 5,071,441 5,071,441 2,070,000
1,800,000 ‐ ‐ 684,125 2,484,125
(20,000)
‐ 66,000 ‐ ‐ 5,092,443 5,158,443 174,000
‐ 150,000 ‐ ‐ 2,384,810 2,534,810
(9,426,000)
23,680,000 23,680,000 ‐ 520 ‐23,680,520 (144,000)
2,440,000 9,576,000 ‐ 781 ‐9,576,781
(53,000)
144,000 552,000 ‐ ‐67,955 619,955 (38,000)
‐ 271,000 ‐ 441,602 ‐712,602
(15,000)
‐ 430,000 ‐ 198,250 ‐628,250 118,000
‐ 1,023,000 ‐ 161,554 ‐1,184,554
(371,000)
‐ 4,170,000 ‐ ‐619,772 4,789,772 (259,000)
95,000 6,514,000 ‐ 545,000 4,969,697 12,028,697
‐
25,000 10,753,000 ‐ 483,798 ‐ 11,236,798 (801,000)
‐ 7,120,000 ‐ ‐ ‐ 7,120,000
(41,308,000)63,160,000 153,066,000 ‐30,820,577 1,344,600 185,231,177
78,000
‐ ‐ ‐ ‐ 366,231 366,231 58,000
‐‐ ‐ ‐ 978,369 978,369
(693,000)
9,200,000 9,200,000 ‐ 12,600,849 ‐ 21,800,849 (6,354,000)
45,000 5,109,000 ‐ 413,137 ‐ 5,522,137
(4,693,000)
5,100,000 10,526,000 ‐ 3,849,521 ‐ 14,375,521 (14,000)
16,430,000 26,887,000 ‐ 5,363,670 ‐ 32,250,670
(9,729,000)
23,000,000 58,438,000 ‐ 4,985,332 ‐ 63,423,332 (19,961,000)
9,385,000 42,906,000 ‐ 3,608,068 ‐ 46,514,068
(3,609,000)10,254,000 154,018,000 10,102,674 10,036,000 10,772,299 184,928,973
‐
‐3,096,000 249,708 ‐ ‐ 3,345,708 ‐
‐1,716,000 290,978 ‐ ‐ 2,006,978
‐
‐1,889,000 363,176 ‐ ‐ 2,252,176 ‐
‐2,567,000 766,266 ‐ ‐ 3,333,266
‐
‐4,598,000 225,138 ‐ ‐ 4,823,138 (75,000)
‐4,752,000 344,446 ‐ ‐ 5,096,446
(21,000)
175,000 4,913,000 393,537 ‐ ‐ 5,306,537 ‐
‐473,000 22,665 ‐ ‐ 495,665
(248,000)
‐1,216,000 33,243 ‐ ‐ 1,249,243 ‐
‐2,830,000 381,081 ‐ ‐ 3,211,081
(890,000)
‐3,043,000 511,829 ‐ ‐ 3,554,829 4,000
‐7,850,000 306,124 ‐ ‐ 8,156,124
(2,873,000)
‐11,161,000 2,635,496 ‐ ‐ 13,796,496 184,000
9,509,000 33,165,000 806,564 ‐ ‐ 33,971,564
(326,000)
60,000 29,196,000 1,873,829 ‐ ‐ 31,069,829 1,250,000
510,000 35,958,000 898,594 ‐ ‐ 36,856,594
$‐ 10,036,000$ 10,772,299$ 26,403,299$ (614,000)$
REQUIREMENTS
Capital Outlay Expense
Budget
Department
Contingency Contingency
Ending Balance /
Reserve for Future Total
Change in
Balances
$‐ 5,595,000$
++=
i-17
Lake Oswego Adopted Budget 2023-25
Citywide Ending Fund Balances
BN 2021‐23
BUDGET
BN 2023‐25
ADOPTED
BN23 to BN25
CHANGE
General Fund
Restricted or Non‐Spendable
Tree Citation Reserve 357,889$ 615,576$ 257,687$
Commitments and Assignments
30% of Operations Requirement 17,857,831 20,198,299 2,340,468
Risk Management Contingency 600,000 610,000 10,000
Department Balances 6,122,623 9,487,098 3,364,475
Total General Fund 24,938,343 30,910,973 5,972,630
Utility Funds, Engineering, Public Works 46,604,901 32,648,975 (13,955,926)
Park Bond Fund & Parks Rec Center Fund 4,624,766 1,301 (4,623,465)
ACC Endowment 2,007,585 2,384,810 377,225
Library Endowments 4,482,637 5,092,443 609,806
Building Fund 4,822,930 5,514,697 691,767
Capital Reserve Fund
General Capital Reserve 62,124 184,125 122,001
Library Set Aside 500,000 500,000 ‐
Parks Facility Set‐aside 1,800,000 ‐ (1,800,000)
Capital Reserve Water Fund 3,000,000 5,071,441 2,071,441
Other Funds*1,592,256 1,489,133 (103,123)
City Total 94,435,542$ 83,797,898$ (10,637,644)$
*Other Funds include Bonded Debt, Tennis, Golf, Trolley, Tourism, and Public Art.
▪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 Parks projects
and the Street Fund.
Notes
i-18
Lake Oswego Adopted Budget 2023-25
General Fund Summary
OVERVIEW
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐2023
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources:
Beginning Fund Balances 31,036,692$ 30,009,590$ 28,485,454$ 34,519,973$ 34,519,973$ 34,519,973$
Property Taxes 36,693,827 38,239,374 80,186,000 85,600,000 85,600,000 85,600,000
Franchise Fees 2,760,446 2,933,008 5,526,000 7,765,000 7,765,000 7,765,000
Intergovernmental 6,130,831 6,946,940 20,121,000 12,116,000 12,116,000 12,116,000
Licenses and Fees 1,745,371 1,925,121 4,217,000 4,365,000 4,365,000 4,365,000
Fines & Forfeitures 1,002,039 842,338 1,816,000 1,850,000 1,850,000 1,850,000
Sales & Services 5,269,004 5,660,641 10,441,000 13,562,000 13,562,000 13,562,000
Miscellaneous Revenues 1,441,242 1,738,577 690,000 987,000 987,000 987,000
Charges for Services 8,489,000 8,820,000 19,167,000 22,152,000 22,152,000 22,152,000
Transfers 26,988 627,399 240,000 2,016,000 2,016,000 2,016,000
Other Financing Sources 45,387 7,900 ‐ ‐ ‐ ‐
Total Resources 94,640,827$ 97,750,888$ 170,889,454$ 184,932,973$ 184,932,973$ 184,932,973$
Requirements:
Personnel Services 39,019,899$ 40,358,964$ 88,818,000$ 98,643,000$ 98,643,000$ 98,643,000$
Materials & Services 16,328,958 16,697,974 38,041,000 40,901,000 40,901,000 40,901,000
Debt Service 44,065 26,894 58,000 ‐ ‐ ‐
Transfers to Other Funds 8,200,350 5,690,000 17,285,000 4,220,000 4,220,000 4,220,000
Capital Outlay 1,037,965 2,024,311 2,177,000 10,254,000 10,254,000 10,254,000
Contingency ‐ ‐ 15,012,623 20,138,674 20,138,674 20,138,674
Unappropriated End Balance 30,009,590 32,952,745 9,497,831 10,776,299 10,776,299 10,776,299
Total Requirements 94,640,827$ 97,750,888$ 170,889,454$ 184,932,973$ 184,932,973$ 184,932,973$
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.
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.
Biennial Budgets
i-19
Lake Oswego Adopted Budget 2023-25
General RevenueGeneral Revenue
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐2023
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Beginning Balance 17,925,495$ 21,732,920$ 19,242,831$ 21,422,299$ 21,422,299$ 21,422,299$
Property Taxes 36,191,951 74,933,199 80,186,000 85,600,000 85,600,000 85,600,000
Franchise Fees 2,811,460 5,693,455 5,526,000 7,765,000 7,765,000 7,765,000
Intergovernmental 1,225,215 2,793,336 11,296,000 2,969,000 2,969,000 2,969,000
Licenses & Fees 1,071,110 1,306,060 1,775,000 1,915,000 1,915,000 1,915,000
Miscellaneous Revenues 1,762,689 2,191,779 350,000 650,000 650,000 650,000
General Revenue (35,895,000) (75,344,000) 81,233,000 (93,918,000) (93,918,000) (93,918,000)
Charges for Services 200,000 (3,400) ‐ ‐ ‐ ‐
Total Resources 25,292,920$ 33,303,349$ 199,608,831$ 26,403,299$ 26,403,299$ 26,403,299$
▪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
2023‐25
Approved
2023‐25
Police 31,092,000$
Fire 25,326,000
Parks & Recreation 22,505,000
Planning 5,398,000
Library 3,818,000
ACC 2,383,000
Municipal Court 1,282,000
City Manager's Office 804,000
Redevelopment 608,000
City Council 452,000
Risk Management 250,000
Total $ 93,918,000 $ 93,918000 $ 93,918,000
Budget Notes
Biennial Budgets
$ 31,092,000
25,326,000
22,505,000
5,398,000
3,818,000
2,383,000
1,282,000
804,000
608,000
452,000
250,000
$ 31,092,000
25,326,000
22,505,000
5,398,000
3,818,000
2,383,000
1,282,000
804,000
608,000
452,000
250,000
Adopted
2023‐25
i-20
Lake Oswego Adopted Budget 2023-25
Department and Program Budgets
These are departments in the
General Fund that provide a
direct service to Lake Oswego
citizens and customers. They
generate some of their own
revenue as well as receive a
portion of general revenues,
such as property taxes, to fund
their operations.
General Fund (Direct)
Police
Fire
Parks & Recreation
Library
Planning
Adult Community Center
Municipal Court
Redevelopment
City Council
1
Lake Oswego Adopted Budget 2023-25
Police
Annual Budgets
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 1,064,480$ 1,170,832$ 807,384$ 1,224,594$ 1,224,594$ 1,224,594$
Department Revenues 2,225,068 4,101,633 3,840,000 4,540,000 4,540,000 4,540,000
General Revenues 11,714,000 25,238,000 28,589,000 31,092,000 31,092,000 31,092,000
Proceeds Sale of Capital Assets 5,162 27,946 ‐ ‐ ‐ ‐
Total Resources 15,008,710$ 30,538,411$ 33,236,384$ 36,856,594$ 36,856,594$ 36,856,594$
Requirements
Personnel Services 10,716,672$ 23,548,985$ 26,070,000$ 28,566,000$ 28,566,000$ 28,566,000$
Materials & Services 941,920 1,961,688 2,156,000 2,635,000 2,635,000 2,635,000
Internal Fees for Services 1,784,000 3,531,000 3,717,000 4,247,000 4,247,000 4,247,000
Capital Outlay 213,286 368,007 340,000 510,000 510,000 510,000
Department Contingency ‐ ‐ 953,384 898,594 898,594 898,594
Total Requirements 13,655,878$ 29,409,680$ 33,236,384$ 36,856,594$ 36,856,594$ 36,856,594$
FTE 68.5 68.5 74.0 74.0 74.0 74.0
2019‐20 2020‐21 2021‐22 2022‐23 EST
Total Incident Calls *23,079 20,844 23,045 26,400
Part I Crimes 611 686 771 714
Part II Crimes 1,293 1,360 1,628 1,636
911 Calls Answered 21,199 27,888 22,697 23,200
Non‐Emergency Calls 89,533 77,030 64,822 90,042
*Refinements in data analyzing within records management system allowed for updated crime stats to be pulled
▪Major Department Revenue includes contracts for dispatch services at approximately $1,300,000,
State 911 reimbursement approximately $360,000, and citation revenue split with Municipal
Court approximately $400,000.
▪Internal fees for service is the department's cost share for administrative support services.
▪Increase in Materials and Services is due to servicing police and dispatch equipment to
a heightened level as needed with the new police facility within City Hall.
▪Capital Outlay is for police vehicle replacements.
▪Department Contingency includes personnel cost offsetting prior year due to planned increase
in hiring and training efforts. The remaining balance will be committed to "soft costs"
associated with maintaining, repairing, and replacing police and dispatch equipment.
Biennial Budgets
Key Performance Indicators
Budget Notes
2
Lake Oswego Adopted Budget 2023-25
Parks & Recreation
Annual Budgets
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 1,282,211$ 819,858$ 1,766,521$ 3,679,564$ 3,679,564$ 3,679,564$
Department Revenues 1,315,479 4,524,291 3,384,000 5,957,000 5,957,000 5,957,000
General Revenues 7,798,000 16,424,000 16,000,000 22,505,000 22,505,000 22,505,000
Internal Charges for Services 84,000 101,000 104,000 30,000 30,000 30,000
Proceeds Sale of Capital Assets 1,311,606 23,171 ‐ ‐ ‐ ‐
Total Resources 11,791,296$ 21,892,320$ 21,254,521$ 33,971,564$ 33,971,564$ 33,971,564$
Requirements
Personnel Services 3,769,125$ 8,737,415$ 10,079,000$ 13,155,000$ 13,155,000$ 13,155,000$
Materials & Services 2,702,618 5,802,499 6,449,000 7,562,000 7,562,000 7,562,000
Internal Fees for Services 1,113,000 2,160,000 2,537,000 2,939,000 2,939,000 2,939,000
Debt Service 44,065 70,959 58,000 ‐ ‐ ‐
Transfers 228,467 ‐ ‐ ‐ ‐ ‐
Capital Outlay 3,114,163 1,957,666 883,000 9,509,000 9,509,000 9,509,000
Department Contingency ‐ ‐ 1,248,521 806,564 806,564 806,564
Total Requirements 10,971,438$ 18,728,539$ 21,254,521$ 33,971,564$ 33,971,564$ 33,971,564$
FTE 38.1 42.4 44.4 44.8 66.3 66.3
Prior to fiscal year 2018‐19, Golf was accounted for in its own fund. The 2019‐21 figures includes Golf (see separate golf
budget page for history).
2019‐20 2020‐21 2021‐22 2022‐23 EST
Number of participants in recreation
activities, programs, and events 233,001 207,497 216,270 220,000
Adult recreation program cost recovery 89%76% 79.0%82%
▪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.
Adopted 2023‐25
▪Includes Recreation and Aquactics Center and golf course opening FY24‐25.
▪Expenditures include $400K for Parks Plan 2040 project.
▪FTE and personnel cost increases are due to the addition of 21.9 FTE in conjunction with the opening of the Lake Oswego
Recreation and Aquatics Center.
▪Capital outlay includes general fund portion of the LORAC and Rassekh Park development.
Key Performance Indicators
Budget Notes
Biennial Budgets
3
Lake Oswego Adopted Budget 2023-25
Fire
Annual Budgets
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 1,735,221$ 1,501,105$ 1,229,816$ 623,829$ 623,829$ 623,829$
Department Revenues 2,445,502 5,517,091 4,778,000 5,120,000 5,120,000 5,120,000
General Revenues 10,154,000 20,767,000 21,888,000 25,326,000 25,326,000 25,326,000
Proceeds Sale of Capital Assets 19,455 5,570 ‐ ‐ ‐ ‐
Total Resources 14,354,178$ 27,790,766$ 27,895,816$ 31,069,829$ 31,069,829$ 31,069,829$
Requirements
Personnel Services 10,915,270$ 22,537,896$ 22,931,000$ 25,257,000$ 25,257,000$ 25,257,000$
Materials & Services 1,165,793 2,361,063 1,957,000 1,936,000 1,936,000 1,936,000
Internal Fees for Services 726,000 1,616,000 1,845,000 1,943,000 1,943,000 1,943,000
Capital Outlay 46,010 82,707 750,000 60,000 60,000 60,000
Department Contingency ‐ ‐ 412,816 1,873,829 1,873,829 1,873,829
Total Requirements 12,853,073$ 26,597,666$ 27,895,816$ 31,069,829$ 31,069,829$ 31,069,829$
FTE 52.0 52.0 52.0 52.0 52.0 52.0
2019‐20 2020‐21 2021‐22 2022‐23 EST
Fire Responses 124 125 123 118
Medical Responses 2,689 2,765 3,114 3,412
Other Incident Responses 1,579 1,756 1,412 1,622
Percent of priority medical incidents
where total response time is 8
minutes or less 93.62% 93.45% 94.62%92%
▪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.
Adopted 2023‐25
▪Materials and Services: $77,000 is reserved for the Mobile Emergency
Responder Radio Coverage (MERRC) Program.
▪Capital Outlay is for a vehicle replacement.
▪Contingency is set aside for future engine purchase in BN25‐27.
Biennial Budgets
Key Performance Indicators
Budget Notes
4
Lake Oswego Adopted Budget 2023-25
Library
Annual Budgets
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 1,399,341$ 1,616,014$ 1,631,469$ 2,451,496$ 2,451,496$ 2,451,496$
Department Revenues 3,174,793 6,640,327 6,770,000 7,461,000 7,461,000 7,461,000
General Revenues 1,560,000 3,279,000 3,509,000 3,818,000 3,818,000 3,818,000
Transfers 26,658 54,387 60,000 66,000 66,000 66,000
Total Resources 6,160,792$ 11,589,728$ 11,970,469$ 13,796,496$ 13,796,496$ 13,796,496$
Requirements
Personnel Services 2,891,495$ 6,111,030$ 7,117,000$ 7,654,000$ 7,654,000$ 7,654,000$
Materials & Services 914,874 1,704,693 2,579,000 1,970,000 1,970,000 1,970,000
Internal Fees for Services 586,000 1,286,000 1,578,000 1,537,000 1,537,000 1,537,000
Capital Outlay 152,409 53,896 ‐ ‐ ‐ ‐
Department Contingency ‐ ‐ 696,469 2,635,496 2,635,496 2,635,496
Total Requirements 4,544,778$ 9,160,969$ 11,970,469$ 13,796,496$ 13,796,496$ 13,796,496$
FTE 33.7 33.7 33.7 33.7 33.7 33.7
2019‐20 2020‐21 2021‐22 2022‐23 EST
Registered Borrowers 24,237 25,558 25,547 26,000
Total Circulation 724,552 564,285 780,227 796,000
Total Holds Filled 126,802 219,804 162,720 142,000
Total Library Materials 33,235 17,128 33,139 30,000
Total Library Program Attendance 18,129 25,558 16,485 25,000
NOTE: COVID pandemic disrupted services in 2020 and 2021
▪Internal fees for service is the department's cost share for administrative support services.
Adopted 2023‐25
▪Department Revenues includes the levy from the County Library District of about $7.4 million, replacement fees, and donations.
▪Contingency funds may be dedicated to building maintenance and capital improvements as needed.
Key Performance Indicators
Budget Notes
Biennial Budgets
5
Lake Oswego Adopted Budget 2023-25
Planning
Annual Budgets
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 2,041,480$ 1,418,529$ 1,124,804$ 1,196,124$ 1,196,124$ 1,196,124$
Department Revenues 652,977 1,406,921 1,326,000 1,562,000 1,562,000 1,562,000
General Revenues 2,699,000 5,398,000 5,398,000 5,398,000 5,398,000 5,398,000
Total Resources 5,393,457$ 8,223,450$ 7,848,804$ 8,156,124$ 8,156,124$ 8,156,124$
Requirements
Personnel Services 1,795,422$ 3,953,829$ 4,792,000$ 5,188,000$ 5,188,000$ 5,188,000$
Materials & Services 263,506 970,823 1,100,000 894,000 894,000 894,000
Internal Fees for Services 916,000 1,957,000 1,651,000 1,768,000 1,768,000 1,768,000
Capital Outlay ‐ ‐ 36,000 ‐ ‐ ‐
Department Contingency ‐ ‐ 269,804 306,124 306,124 306,124
Total Requirements 2,974,928$ 6,881,652$ 7,848,804$ 8,156,124$ 8,156,124$ 8,156,124$
FTE 14.5 14.5 15.5 15.7 15.7 15.7
2019‐20 2020‐21 2021‐22 2022‐23 EST
Land Use Applications Reviewed 53 45 79 61
Administrative Land Use Decisions
within 4‐6 week cycle 80%85%88%90%
All Tree Removal Permits 1,808 1,806 2,205 1,547
‐Type 2 Tree Apps 344 303 348 213
Annexations (Applications/Acres)10/7.05 9/8.58 11/9.13 14/14.89
Pre‐Applications 70 83 115 84
▪Internal fees for service is the department's cost share for administrative support services.
Adopted 2023‐25
▪Materials & Services includes consultants on HB 2003, and Urban Community Forestry Plan Update.
▪Contingency reserve is for future downturn in development.
▪FTE change is due to the reallocation of the community development director (‐0.2) to Building and
administrative support (0.4) from Building.
Key Performance Indicators
Budget Notes
Biennial Budgets
6
Lake Oswego Adopted Budget 2023-25
Adult Community Center
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 208,784$ 184,446$ 232,487$ 507,829$ 507,829$ 507,829$
Department Revenues 388,064 708,383 507,000 514,000 514,000 514,000
General Revenues 977,000 2,054,000 2,191,000 2,383,000 2,383,000 2,383,000
Transfers ‐ 600,000 180,000 150,000 150,000 150,000
Total Resources 1,573,848$ 3,546,829$ 3,110,487$ 3,554,829$ 3,554,829$ 3,554,829$
Requirements
Personnel Services 828,210$ 1,753,344$ 1,932,000$ 2,057,000$ 2,057,000$ 2,057,000$
Materials & Services 365,192 459,600 526,000 526,000 526,000 526,000
Internal Fees for Services 196,000 350,000 372,000 460,000 460,000 460,000
Capital Outlay ‐ 600,000 ‐ ‐ ‐ ‐
Department Contingency ‐ ‐ 280,487 511,829 511,829 511,829
Total Requirements 1,389,402$ 3,162,944$ 3,110,487$ 3,554,829$ 3,554,829$ 3,554,829$
FTE 8.6 8.6 8.6 8.3 8.3 8.3
2020‐21 2021‐22 2022‐23 EST
Meals Served and Delivered 15,000 15,451 17,000
▪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.
Adopted 2023‐25
▪FTE changed due to the removal of a temporary clerical position (‐0.1), temporary driver (‐0.1), temporary kitchen aid (‐0.1),
and temporary assistant utility worker (‐0.2) while the part time head cook increased (0.2).
Key Performance Indicators
Budget Notes
Biennial Budgets
7
Lake Oswego Adopted Budget 2023-25
Municipal Court
Annual Budgets
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 327,173$ 479,481$ 487,369$ 629,081$ 629,081$ 629,081$
Department Revenues 793,248 1,237,426 1,262,000 1,300,000 1,300,000 1,300,000
General Revenues 527,000 1,107,000 1,179,000 1,282,000 1,282,000 1,282,000
Total Resources 1,647,421$ 2,823,907$ 2,928,369$ 3,211,081$ 3,211,081$ 3,211,081$
Requirements
Personnel Services 369,711$ 775,649$ 881,000$ 930,000$ 930,000$ 930,000$
Materials & Services 344,229 533,847 570,000 670,000 670,000 670,000
Internal Fees for Services 454,000 942,000 1,032,000 1,230,000 1,230,000 1,230,000
Department Contingency ‐ ‐ 445,369 381,081 381,081 381,081
Total Requirements 1,167,940$ 2,251,496$ 2,928,369$ 3,211,081$ 3,211,081$ 3,211,081$
FTE 3.5 3.5 3.5 3.5 3.5 3.5
▪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.
Budget Notes
Biennial Budgets
8
Lake Oswego Adopted Budget 2023-25
Redevelopment
Annual Budgets
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 23,372$ 23,141$ 61,691$ 33,243$ 33,243$ 33,243$
Department Revenues 674,000 1,204,260 1,219,000 608,000 608,000 608,000
General Revenues ‐ ‐ ‐ 608,000 608,000 608,000
Total Resources 697,372$ 1,227,401$ 1,280,691$ 1,249,243$ 1,249,243$ 1,249,243$
Requirements
Personnel Services 146,287$ 381,420$ 418,000$ 469,000$ 469,000$ 469,000$
Materials & Services 2,944 6,109 12,000 22,000 22,000 22,000
Internal Fees for Services 525,000 765,000 830,000 725,000 725,000 725,000
Department Contingency ‐ ‐ 20,691 33,243 33,243 33,243
Total Requirements 674,231$ 1,152,529$ 1,280,691$ 1,249,243$ 1,249,243$ 1,249,243$
FTE 1.1 1.3 1.3 1.3 1.3 1.3
▪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.
Budget Notes
Biennial Budgets
9
Lake Oswego Adopted Budget 2023-25
City Council
Annual Budgets
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 51,553$ 22,188$ 31,460$ 43,665$ 43,665$ 43,665$
Department Revenues 16 ‐ ‐ ‐ ‐ ‐
General Revenues 138,000 261,000 399,000 452,000 452,000 452,000
Total Resources 189,569$ 283,188$ 430,460$ 495,665$ 495,665$ 495,665$
Requirements
Personnel Services 18,635$ 41,415$ 48,000$ 48,000$ 48,000$ 48,000$
Materials & Services 148,746 217,592 343,000 425,000 425,000 425,000
Department Contingency ‐ ‐ 39,460 22,665 22,665 22,665
Total Requirements 167,381$ 259,007$ 430,460$ 495,665$ 495,665$ 495,665$
▪Major expenses in City Council materials & services include various memberships thoughout 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 $20,000.
▪The City Council Goals can be found on the their respective webpage.
Budget Notes
Biennial Budgets
10
Lake Oswego Adopted Budget 2023-25
Public Works
Sewer
Water
Street
Stormwater
Systems Development Charges
Assessment Project
Bicycle Path
Department and Program Budgets
11
Lake Oswego Adopted Budget 2023-25
Sewer
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 20,774,535$ 21,162,217$ 17,216,773$ 24,946,332$ 24,946,332$ 24,946,332$
Department Revenues 15,295,621 31,353,147 33,282,000 38,477,000 38,477,000 38,477,000
Proceeds from Bond Sale ‐ 25,492,360 ‐ ‐ ‐ ‐
Proceeds Sale of Capital Assets ‐ 59,387 ‐ ‐ ‐ ‐
Total Resources 36,070,156$ 78,067,111$ 50,498,773$ 63,423,332$ 63,423,332$ 63,423,332$
Requirements
Personnel Services 725,592$ 1,550,695$ 1,786,000$ 1,927,000$ 1,927,000$ 1,927,000$
Materials & Services 3,895,709 11,279,024 11,970,000 17,974,000 17,974,000 17,974,000
Internal Fees for Svcs 1,288,000 2,959,000 3,462,000 4,283,000 4,283,000 4,283,000
Debt Service 5,944,937 36,768,377 11,251,000 11,254,000 11,254,000 11,254,000
Capital Outlay 3,053,701 4,496,969 7,780,000 23,000,000 23,000,000 23,000,000
Contingency ‐ ‐ 14,249,773 4,985,332 4,985,332 4,985,332
Unappropriated Ending Balance 21,162,217 21,013,046 ‐ ‐ ‐ ‐
Total Requirements 36,070,156$ 78,067,111$ 50,498,773$ 63,423,332$ 63,423,332$ 63,423,332$
FTE 7.2 7.2 7.8 7.8 7.8 7.8
▪Department revenue includes sewer fee revenue, utility penalties, SDC and line charges from the City of Portland,
investment income, and zone of benefit fees.
Adopted 2023‐25
▪Materials & Services includes root cutting, line cleaning and Fats, Oils, and Grease (FOG) program contracts, condition assessment,
inflow/infiltration program analysis, utility rate anlaysis, and remittance to the City of Portland and Clean Water Servives for sewer
treatment. This also includes funding for purchase of properties associated with development of a new wastewater treatment plant.
▪Capital Outlay includes annual system wide rehabilitation, finishing Blue Heron Canal sewer rehabiltation, Lake Oswego Interceptor
Sewer (LOIS) manhole and repairs and upgrades, Blue Heron 2 (T‐BH‐1), and part of Foothills Road Interceptor (T‐L1‐1) in
conjunction with the new wastewater treatement facility construction.
▪FTE modified within the Sewer department by moving utility billing clerks to Finance (‐0.8) and adding from Water (0.7) and Stormwater
(0.1) to a utility worker, which results in no net change.
▪The cost to build the new wastewater treatment plant is estimated at around $185 million with Lake Oswego’s share being
approximately 70%. This cost does not include the cost of financing, O&M for 30‐years, land acquisition, or demolition
and remediating the existing plant. Currently, the preliminary total estimated cost for all of those items is about $428 million.
The costs and share on these items is actively being negotiated with Portland and will be fully developed in early 2024, when a
final decision is anticipated to be made by both Lake Oswego and Portland.
Budget Notes
Biennial Budgets
12
Lake Oswego Adopted Budget 2023-25
Water
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 13,448,048$ 15,001,195$ 12,579,485$ 13,337,068$ 13,337,068$ 13,337,068$
Department Revenues 16,410,268 32,107,279 32,563,000 33,177,000 33,177,000 33,177,000
Transfer from LO‐Tigard Fund ‐ ‐ 2,000,000 ‐ ‐ ‐
Proceeds from Bond Sale ‐ ‐ 60,000,000 ‐ ‐ ‐
Proceeds Sale of Capital Assets ‐ 2,000 ‐ ‐ ‐ ‐
Total Resources 29,858,316$ 47,110,474$ 107,142,485$ 46,514,068$ 46,514,068$ 46,514,068$
Requirements
Personnel Services 2,341,706$ 5,201,225$ 5,972,000$ 5,559,000$ 5,559,000$ 5,559,000$
Materials & Services 3,394,611 7,652,482 12,452,000 9,931,000 9,931,000 9,931,000
Internal Fees for Svcs 1,511,000 3,334,000 3,543,000 4,389,000 4,389,000 4,389,000
Debt Service 6,424,742 11,645,500 70,470,000 11,642,000 11,642,000 11,642,000
Transfers ‐ ‐ 3,000,000 2,000,000 2,000,000 2,000,000
Capital Outlay 1,185,062 3,809,109 6,440,000 9,385,000 9,385,000 9,385,000
Contingency ‐ ‐ 5,265,485 3,608,068 3,608,068 3,608,068
Unappropriated Ending Balance 15,001,195 15,468,158 ‐ ‐ ‐ ‐
Total Requirements 29,858,316$ 47,110,474$ 107,142,485$ 46,514,068$ 46,514,068$ 46,514,068$
FTE 19.9 19.9 21.2 19.3 19.3 19.3
2019‐2020 2020‐2021 2021‐22 2022‐23 EST
Gallons of Drinking Water Produced 3.62 billion 4.13 billion 3.96 billion 4.0 billion (est)
Percent of Water Quality Standards
met or exceeded 100%100%100%100%
▪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 (starting in FY2017).
▪Internal Fees for Service covers general administrative services, insurance, engineering services, operations support
services, and electrician services and maintenance services by Motor Pool.
Adopted 2023‐25
▪Materials and Services include Annual Consumer Confidence Report, contract for membership, professional design services,
water management and conservation plan updates, Regional Water Providers dues, Clackamas Water Providers dues,
miscellaneous fees and permits, and utility rate analysis. Also includes finishing the purchase and installation of Advance Metering
Infrastructure (AMI) meter preplacement project materials and installation costs.
▪Capital Outlay includes a new loader for maintenance, new back‐up power generator at the Water Treatment Plant, upgrades to
the McVey and Touchstone pump stations, water quality monitoring equipment installations, and mainline replacement projects.
▪FTE changed due to moving utility billing specialists to Finance (‐1.2) and moving a utility worker to Sewer (‐0.7).
Biennial Budgets
Key Performance Indicators
Budget Notes
13
Lake Oswego Adopted Budget 2023-25
Street
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 8,567,239$ 2,119,641$ 6,647,088$ 10,056,670$ 10,056,670$ 10,056,670$
Department Revenues 6,099,333 13,340,026 13,103,000 18,194,000 18,194,000 18,194,000
Transfer from General Fund 3,160,000 6,000,000 12,875,000 4,000,000 4,000,000 4,000,000
Proceeds from Bond Sale ‐ 12,523,141 ‐ ‐ ‐ ‐
Proceeds Sale of Capital Assets ‐ 24,650 ‐ ‐ ‐ ‐
Total Resources 17,826,572$ 34,007,458$ 32,625,088$ 32,250,670$ 32,250,670$ 32,250,670$
Requirements
Personnel Services 490,645$ 1,026,936$ 1,125,000$ 1,101,000$ 1,101,000$ 1,101,000$
Materials & Services 1,610,905 3,465,313 4,006,000 3,712,000 3,712,000 3,712,000
Internal Fees for Services 1,577,000 3,302,000 3,610,000 4,051,000 4,051,000 4,051,000
Debt Service ‐ 1,254,178 1,594,000 1,593,000 1,593,000 1,593,000
Capital Outlay 12,028,381 17,291,322 16,585,000 16,430,000 16,430,000 16,430,000
Contingency ‐ ‐ 5,705,088 5,363,670 5,363,670 5,363,670
Unappropriated Ending Balance 2,119,641 7,667,709 ‐ ‐ ‐ ‐
Total Requirements 17,826,572$ 34,007,458$ 32,625,088$ 32,250,670$ 32,250,670$ 32,250,670$
FTE 4.0 4.0 4.5 4.0 4.0 4.0
2019‐20 2022‐23
Pavement Condition Index ‐ every 3
years 69 75
▪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, electrician services, and maintenance services by Motor Pool.
Adopted 2023‐25
▪Materials & Services includes sidewalk repairs, proactive right‐of‐way tree maintenance, and removal of invasive species
in the right‐of‐way.
▪Capital Outlay includes new 5‐Yard dump truck and backhoe. Capital projects include A Ave/5th St pedestrian signal upgrades,
ADA sidewalk ramp retrofit/replacement, Lakeview Blvd roadway improvements, Stafford/Overlook sidewalk gap project,
Stafford/Bergis pedestrian signal installation and enhancements, school zone flasher upgrades, and City share for All Roads
Transportation Safety (ARTS) Grant funded improvements for signal upgrades throughout the city. It also includes pathway
projects on Douglas Way, Lanewood, Hallinan, and Boca Ratan; as well as starting the next set of school‐related pedestrian
route improvements. Roadway improvements will include spot repair and patching throughout the city.
▪Personnel charges decreased due to reallocation of an electrician (‐0.5) to Public Works Electrical Division.
Key Performance Indicators
Budget Notes
Biennial Budgets
14
Lake Oswego Adopted Budget 2023-25
Stormwater
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 1,961,392$ 1,529,939$ 1,889,684$ 3,863,521$ 3,863,521$ 3,863,521$
Department Revenues 3,597,069 7,993,078 9,118,000 10,512,000 10,512,000 10,512,000
Proceeds Sale of Capital Assets ‐ 9,667 ‐ ‐ ‐ ‐
Total Resources 5,558,461$ 9,532,684$ 11,577,684$ 14,375,521$ 14,375,521$ 14,375,521$
Requirements
Personnel Services 403,360$ 884,037$ 941,000$ 1,023,000$ 1,023,000$ 1,023,000$
Materials & Services 361,024 619,526 871,000 1,169,000 1,169,000 1,169,000
Internal Fees for Services 1,333,000 2,622,000 2,659,000 3,003,000 3,003,000 3,003,000
Debt Service 224,087 452,250 454,000 231,000 231,000 231,000
Capital Outlay 1,707,051 2,846,090 3,105,000 5,100,000 5,100,000 5,100,000
Contingency ‐ ‐ 3,547,684 3,849,521 3,849,521 3,849,521
Unappropriated Ending Balance 1,529,939 2,108,781 ‐ ‐ ‐ ‐
Total Requirements 5,558,461$ 9,532,684$ 11,577,684$ 14,375,521$ 14,375,521$ 14,375,521$
FTE 3.9 3.9 3.6 3.5 3.5 3.5
▪
▪Internal Fees for Service covers general administrative services, insurance, engineering services, operations support services,
services, electrician services and maintenance services by Motor Pool.
Adopted 2023‐25
▪Materials and Services includes services needed to meet the State of Oregon's MS4 permit requirements and Total Maximum Daily
Loads (TMDL) requirements, and other state and federal regulatory responsibilities. Includes the starting phase for a new stormwater
master plan.
▪Capital Outlay includes Daniel Way Stream Stabilization, 5th/Lake Bay improvements, Lakeview Blvd storm conveyance system, under
ground injection control (UIC) system upgrades, Redfern Ave drainage, and other minor stormwater improvements.
▪FTE decreased due to redistribution of utility worker (‐0.1) to sewer.
Biennial Budgets
Budget Notes
Department revenue includes the stormwater water fee, utility penalties, and investment income.
15
Lake Oswego Adopted Budget 2023-25
System Development Charges
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance
Parks & Recreation 6,535,179$ 6,403,529$ 5,647,140$ 7,767,733$ 7,767,733$ 7,767,733$
Street 2,341,967 1,434,867 1,690,553 2,488,353 2,488,353 2,488,353
Water 1,924,029 2,539,020 3,369,871 4,225,383 4,225,383 4,225,383
Sewer 2,908,404 3,314,328 3,900,640 4,426,921 4,426,921 4,426,921
Stormwater 137 8,150 17,762 46,459 46,459 46,459
Total Beginning Balances 13,709,716 13,699,894 14,625,966 18,954,849 18,954,849 18,954,849
Department Revenues
Parks & Recreation 742,879 2,372,042 1,298,000 950,000 950,000 950,000
Street 623,252 884,176 1,002,000 1,006,000 1,006,000 1,006,000
Water 614,991 879,317 584,000 602,000 602,000 602,000
Sewer 405,923 554,544 297,000 276,000 276,000 276,000
Stormwater 8,012 8,409 11,000 12,000 12,000 12,000
Total Department Revenues 2,395,057 4,698,488 3,192,000 2,846,000 2,846,000 2,846,000
Total Resources 16,104,773$ 18,398,382$ 17,817,966$ 21,800,849$ 21,800,849$ 21,800,849$
Requirements
Materials and Services
Parks ‐ Prof & Tech Svcs 10,889$ 26,357$ ‐$ ‐$ ‐$ ‐$
Total Materials and Services 10,889 26,357 ‐ ‐ ‐ ‐
Capital Outlay
Parks Projects 863,641 3,225,944 750,000 7,700,000 7,700,000 7,700,000
Street Projects 1,530,352 836,121 1,098,000 1,500,000 1,500,000 1,500,000
Total Capital Outlay 2,393,993 4,062,065 1,848,000 9,200,000 9,200,000 9,200,000
Contingency
Parks & Recreation ‐ ‐ 6,195,140 1,017,733 1,017,733 1,017,733
Street ‐ ‐ 1,594,553 1,994,353 1,994,353 1,994,353
Water ‐ ‐ 3,953,871 4,827,383 4,827,383 4,827,383
Sewer ‐ ‐ 4,197,640 4,702,921 4,702,921 4,702,921
Stormwater ‐ ‐ 28,762 58,459 58,459 58,459
Total Contingency ‐ ‐ 15,969,966 12,600,849 12,600,849 12,600,849
Unappropriated Ending Balance
Parks & Recreation 6,403,528 5,523,270 ‐ ‐ ‐ ‐
Street 1,434,867 1,482,922 ‐ ‐ ‐ ‐
Water 2,539,020 3,418,337 ‐ ‐ ‐ ‐
Sewer 3,314,327 3,868,872 ‐ ‐ ‐ ‐
Stormwater 8,149 16,559 ‐ ‐ ‐ ‐
Total Unappropriated End Balance 13,699,891 14,309,960 ‐ ‐ ‐ ‐
Total Requirements 16,104,773$ 18,398,382$ 17,817,966$ 21,800,849$ 21,800,849$ 21,800,849$
The significant reduction in Street SDC income is because of changes in approved rates.
Adopted 2023‐25
▪Capital Outlay is for the LORAC Project for $7.7 million; the Jean & Pilkington intersection improvement totaling $1.5 million.
Biennial Budgets
Budget Notes
16
Lake Oswego Adopted Budget 2023-25
Assessment Project
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 506,832$ 740,985$ 856,590$ 900,369$ 900,369$ 900,369$
Department Revenues 234,153 65,582 102,000 78,000 78,000 78,000
Total Resources 740,985$ 806,567$ 958,590$ 978,369$ 978,369$ 978,369$
Requirements
Reserve for Future Expenditure ‐$ ‐$ 958,590$ 978,369$ 978,369$ 978,369$
Unappropriated Ending Balance 740,985 806,567 ‐ ‐ ‐ ‐
Total Requirements 740,985$ 806,567$ 958,590$ 978,369$ 978,369$ 978,369$
▪Revenues are related to the City's financing of sewer hookups.
Bicycle Path
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 155,210$ 187,988$ 240,615$ 308,231$ 308,231$ 308,231$
Department Revenues 32,778 60,379 54,000 58,000 58,000 58,000
Total Resources 187,988$ 248,367$ 294,615$ 366,231$ 366,231$ 366,231$
Requirements
Reserve for Future Expenditure ‐$ ‐$ 294,615$ 366,231$ 366,231$ 366,231$
Unappropriated Ending Balance 187,988 248,367 ‐ ‐ ‐ ‐
Total Requirements 187,988$ 248,367$ 294,615$ 366,231$ 366,231$ 366,231$
▪Revenue comes from 1% of the City's highway fund state shared revenues.
Biennial Budgets
Biennial Budgets
Budget Notes
Budget Notes
Bicycle Path
17
Lake Oswego Adopted Budget 2023-25 18
Lake Oswego Adopted Budget 2023-25
Other Funds
Parks Recreation Center Fund
Building
Parks Bond Capital Project Fund
City/LORA Debt Service
Bonded Debt Service
ACC Endowment
Library Endowment
Capital Reserve Water
Capital Reserve
Tennis Facility
Trolley
Tourism
Public Art
Golf Course
Department and Program Budgets
19
Lake Oswego Adopted Budget 2023-25
Parks Recreation Center Fund
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance ‐$ ‐$ 1,500,000$ 144,520$ 144,520$ 144,520$
Department Revenues ‐ ‐ 7,500,000 16,400,000 16,400,000 16,400,000
Transfer from Parks Bond ‐ 2,000,000 7,000,000 7,136,000 7,136,000 7,136,000
Total Resources ‐$ 2,000,000$ 16,000,000$ 23,680,520$ 23,680,520$ 23,680,520$
Requirements
Capital Outlay ‐$ 597,531$ 15,000,000$ 23,680,000$ 23,680,000$ 23,680,000$
Contingency ‐ ‐ 1,000,000 520 520 520
Unappropriated Ending Balance ‐ 1,402,469 ‐ ‐ ‐ ‐
Total Requirements ‐$ 2,000,000$ 16,000,000$ 23,680,520$ 23,680,520$ 23,680,520$
▪Intergovermental 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.
Budget Notes
Biennial Budgets
20
Lake Oswego Adopted Budget 2023-25
Building
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 3,956,455$ 4,527,812$ 4,865,930$ 5,885,697$ 5,885,697$ 5,885,697$
Department Revenues 2,759,256 4,856,211 5,587,000 6,143,000 6,143,000 6,143,000
Proceeds Sale of Capital Assets ‐ ‐ 10,000 ‐ ‐ ‐
Total Resources 6,715,711$ 9,384,023$ 10,462,930$ 12,028,697$ 12,028,697$ 12,028,697$
Requirements
Personnel Services 1,187,778$ 2,270,384$ 2,640,000$ 3,408,000$ 3,408,000$ 3,408,000$
Materials & Services 751,121 1,546,809 2,307,000 2,359,000 2,359,000 2,359,000
Internal Fees for Services 249,000 477,000 603,000 652,000 652,000 652,000
Capital Outlay ‐ ‐ 90,000 95,000 95,000 95,000
Contingency ‐ ‐ 545,000 545,000 545,000 545,000
Unappropriated Ending Balance 4,527,812 5,089,830 4,277,930 ‐ ‐ ‐
Total Requirements 6,715,711$ 9,384,023$ 10,462,930$ 12,028,697$ 12,028,697$ 12,028,697$
FTE 9.1 9.1 9.1 10.2 10.2 10.2
2019‐20 2020‐21 2021‐22 2022‐23 EST
New Single Family Homes 59 57 64 66
Total Residential Permits 2,767 3,159 3,410 3,200
Residential Permit Valuation $39,559,201 57,853,571 $65,911,000 $66,000,000
New Commercial Buildings 6 0 4 12
Total Commercial Permits 1,161 894 1,076 1,000
Commercial Permit Valuation $159,694,323 45,654,608 $83,147,020 $105,000,000
▪Department revenue includes building permit and plan check fees and pass through amounts for State, School District and Metro
excise taxes.
▪Per state law, Building Division revenue is a dedicated fund to support building permit, plan review, inspection services and
expenses.
Adopted 2023‐25
▪Revenue estimates Include these projects: North Anchor, Golf Course Facilities, LORAC, 23 unit townhouse, new Lake Oswego
middle school, and the Habitat for Humanity project.
▪FTE increase reflects the allocation split of the Community Development Director (0.2), changing a part time inspector to full time (0.3),
an addition of a full time inspector (1.0), and reallocation of administrative support (‐0.4).
▪Materials & Services includes third party backup services.
▪Capital Outlay consists of replacment vehicles and a drone for inspections.
Biennial Budgets
Key Performance Indicators
Budget Notes
21
Lake Oswego Adopted Budget 2023-25
Parks Bond Capital Project Fund
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance ‐$ ‐$ 22,824,766$ 9,426,781$ 9,426,781$ 9,426,781$
Department Revenues ‐ 433,540 7,100,000 150,000 150,000 150,000
Proceeds from Bonds Issued ‐ 25,220,212 ‐ ‐ ‐ ‐
Total Resources ‐$ 25,653,752$ 36,924,766$ 9,576,781$ 9,576,781$ 9,576,781$
Requirements
Materials & Services ‐$ 210,988$ ‐$ ‐$ ‐$ ‐$
Transfers ‐ 2,000,000 7,000,000 7,136,000 7,136,000 7,136,000
Capital Outlay ‐ 2,112,165 25,800,000 2,440,000 2,440,000 2,440,000
Contingency ‐ ‐ 4,124,766 781 781 781
Unappropriated Ending Balance ‐ 21,330,599 ‐ ‐ ‐ ‐
Total Requirements ‐$ 25,653,752$ 36,924,766$ 9,576,781$ 9,576,781$ 9,576,781$
▪Department revenue is for investment income.
▪Materials & Services is for the bond sale expense.
Adopted 2023‐25
▪Transfers are for the LORAC.
▪Capital Outlay is for the golf course renovation.
Budget Notes
Biennial Budgets
22
Lake Oswego Adopted Budget 2023-25
City/LORA Debt Service
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Department Revenues 3,617,408$ 8,089,421$ 8,687,000$ 7,120,000$ 7,120,000$ 7,120,000$
Proceeds from Bonds Issued ‐ 16,803,890 ‐ ‐ ‐ ‐
Total Resources 3,617,408$ 24,893,311$ 8,687,000$ 7,120,000$ 7,120,000$ 7,120,000$
Requirements
Materials & Services ‐$ 153,699$ ‐$ ‐$ ‐$ ‐$
Intergovernmental Expense ‐ 16,803,890 ‐ ‐ ‐ ‐
Debt Service 3,617,408 7,935,722 8,687,000 7,120,000 7,120,000 7,120,000
Total Requirements 3,617,408$ 24,893,311$ 8,687,000$ 7,120,000$ 7,120,000$ 7,120,000$
Bonded Debt Service
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 882,309$ 991,827$ 1,012,231$ 878,772$ 878,772$ 878,772$
Department Revenues 2,018,301 3,781,894 3,435,000 3,911,000 3,911,000 3,911,000
Total Resources 2,900,610$ 4,773,721$ 4,447,231$ 4,789,772$ 4,789,772$ 4,789,772$
Requirements
Debt Service 1,908,783$ 3,704,693$ 3,647,000$ 4,170,000$ 4,170,000$ 4,170,000$
Unappropriated Ending Balance 991,827 1,069,028 800,231 619,772 619,772 619,772
Total Requirements 2,900,610$ 4,773,721$ 4,447,231$ 4,789,772$ 4,789,772$ 4,789,772$
Biennial Budgets
Biennial Budgets
Bonded Debt Service
23
Lake Oswego Adopted Budget 2023-25
ACC Endowment
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 2,222,391$ 2,365,710$ 2,067,585$ 2,404,810$ 2,404,810$ 2,404,810$
Department Revenues 143,319 807,994 120,000 130,000 130,000 130,000
Total Resources 2,365,710$ 3,173,704$ 2,187,585$ 2,534,810$ 2,534,810$ 2,534,810$
Requirements
Transfers ‐$600,000$ 180,000$ 150,000$ 150,000$ 150,000$
Reserve for Future Expenditure ‐ ‐ 2,007,585 2,384,810 2,384,810 2,384,810
Unappropriated Ending Balance 2,365,710 2,573,704 ‐ ‐ ‐ ‐
Total Requirements 2,365,710$ 3,173,704$ 2,187,585$ 2,534,810$ 2,534,810$ 2,534,810$
▪The Adult Community Center (ACC) endowment use is restricted for certain purposes.
Library Endowme
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 3,597,984$ 3,803,802$ 4,342,637$ 4,918,443$ 4,918,443$ 4,918,443$
Department Revenues 232,476 1,398,522 200,000 240,000 240,000 240,000
Total Resources 3,830,460$ 5,202,324$ 4,542,637$ 5,158,443$ 5,158,443$ 5,158,443$
Requirements
Transfers 26,658$54,387$ 60,000$ 66,000$ 66,000$ 66,000$
Reserve for Future Expenditure ‐ ‐ 3,782,637 4,392,443 4,392,443 4,392,443
Unappropriated Ending Balance 3,803,802 5,147,937 700,000 700,000 700,000 700,000
Total Requirements 3,830,460$ 5,202,324$ 4,542,637$ 5,158,443$ 5,158,443$ 5,158,443$
▪The City has two Library endowments. The funds can be used for certain purposes and are restricted.
Biennial Budgets
Biennial Budgets
Budget Notes
Budget Notes
Library Endowment
24
Lake Oswego Adopted Budget 2023-25
Capital Reserve Water
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance ‐$ ‐$ ‐$ 3,001,441$ 3,001,441$ 3,001,441$
Department Revenues ‐ ‐ ‐ 70,000 70,000 70,000
Transfer from Water ‐$ ‐$ 3,000,000$ 2,000,000$ 2,000,000$ 2,000,000$
Total Resources ‐$ ‐$ 3,000,000$ 5,071,441$ 5,071,441$ 5,071,441$
Requirements
Reserve for Future Expenditure ‐$ ‐$ 3,000,000$ 5,071,441$ 5,071,441$ 5,071,441$
Total Requirements ‐$ ‐$ 3,000,000$ 5,071,441$ 5,071,441$ 5,071,441$
▪Transfer are the City's contribution toward future Capital requirements of the water production system as agreed to under
the LO‐Tigard Water Partnership.
Budget Notes
Biennial Budgets
25
Lake Oswego Adopted Budget 2023-25
Capital Reserve
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 526,355$ 2,065,509$ 3,071,124$ 2,444,125$ 2,444,125$ 2,444,125$
Department Revenues 39,154 121,627 10,000 40,000 40,000 40,000
Transfer from General Fund 1,500,000 7,845,000 3,400,000 ‐ ‐ ‐
Total Resources 2,065,509$ 10,032,136$ 6,481,124$ 2,484,125$ 2,484,125$ 2,484,125$
Requirements
Materials & Services ‐$ 4,192,701$ ‐$ ‐$ ‐$ ‐$
Transfers ‐ ‐ ‐ 1,800,000 1,800,000 1,800,000
Capital Outlay ‐ 2,767,460 2,519,000 ‐ ‐ ‐
Reserve for Future Expenditure ‐ ‐ 3,962,124 684,125 684,125 684,125
Unappropriated Ending Balance 2,065,509 3,071,975 ‐ ‐ ‐ ‐
Total Requirements 2,065,509$ 10,032,136$ 6,481,124$ 2,484,125$ 2,484,125$ 2,484,125$
▪Reserve for Future Expenditure reflects $500,000 set aside for the library.
▪Transfer reflects $1,800,000 for the LORAC.
Budget Notes
Biennial Budgets
26
Lake Oswego Adopted Budget 2023-25
Tennis Facility
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 760,667$ 782,709$ 386,708$ 176,554$ 176,554$ 176,554$
Department Revenues 483,816 624,851 958,000 1,008,000 1,008,000 1,008,000
Total Resources 1,244,483$ 1,407,560$ 1,344,708$ 1,184,554$ 1,184,554$ 1,184,554$
Requirements
Personnel Services 242,076$ 397,486$ 472,000$ 571,000$ 571,000$ 571,000$
Materials & Services 123,698 175,673 200,000 176,000 176,000 176,000
Internal Fees for Services 96,000 261,000 371,000 276,000 276,000 276,000
Contingency ‐ ‐ 301,708 161,554 161,554 161,554
Unappropriated Ending Balance 782,709 373,401 ‐ ‐ ‐ ‐
Total Requirements 1,244,483$ 1,407,560$ 1,344,708$ 1,184,554$ 1,184,554$ 1,184,554$
FTE 3.1 3.1 3.1 4.1 4.1 4.1
2019‐20 2020‐21 2021‐22 2022‐23 EST
Tennis Center Cost Recovery 74%61%Closed 75%
▪FTE increase reflects the addition of one full time administrative support staff (1.0).
Adopted 2023‐25
Key Performance Indicators
Budget Notes
Biennial Budgets
27
Lake Oswego Adopted Budget 2023-25
Trolley
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 452,634$ 473,652$ 471,120$ 494,602$ 494,602$ 494,602$
Department Revenues 120,787 156,066 148,000 158,000 158,000 158,000
Transfer from General Fund 20,000 40,000 60,000 40,000 40,000 40,000
Transfer from Tourism Fund ‐ 20,000 ‐ 20,000 20,000 20,000
Total Resources 593,421$ 689,718$ 679,120$ 712,602$ 712,602$ 712,602$
Requirements
Materials & Services 119,769$ 197,271$ 246,000$ 271,000$ 271,000$ 271,000$
Contingency ‐ ‐ 433,120 441,602 441,602 441,602
Unappropriated Ending Balance 473,652 492,447 ‐ ‐ ‐ ‐
Total Requirements 593,421$ 689,718$ 679,120$ 712,602$ 712,602$ 712,602$
▪Materials and Services includes rail line maintenance.
Biennial Budgets
Budget Notes
28
Lake Oswego Adopted Budget 2023-25
Tourism
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 820,657$ 236,075$ 166$ 80,250$ 80,250$ 80,250$
Department Revenues 308,495 366,586 509,000 548,000 548,000 548,000
Total Resources 1,129,152$ 602,661$ 509,166$ 628,250$ 628,250$ 628,250$
Requirements
Materials & Services 155,032$ 58,858$ 124,000$ 78,000$ 78,000$ 78,000$
Transfers 130,000 280,000 385,000 352,000 352,000 352,000
Capital Outlay 608,045 203,630 ‐ ‐ ‐ ‐
Contingency ‐ ‐ 166 198,250 198,250 198,250
Unappropriated Ending Balance 236,075 60,173 ‐ ‐ ‐ ‐
Total Requirements 1,129,152$ 602,661$ 509,166$ 628,250$ 628,250$ 628,250$
▪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 $30,000 and utility expenses for
the historic Iron Worker's Cottage.
▪The transfers include to the Public Art Fund for the City's support of the Lake Oswego Arts Council and to
the Trolley Fund for the Willamette Shoreline Trolley.
Biennial Budgets
Budget Notes
29
Lake Oswego Adopted Budget 2023-25
Public Art
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 44,283$ 57,679$ 326,031$ 105,955$ 105,955$ 105,955$
Department Revenues 13,396 434,358 2,000 2,000 2,000 2,000
Transfers 130,000 260,000 365,000 512,000 512,000 512,000
Total Resources 187,679$ 752,037$ 693,031$ 619,955$ 619,955$ 619,955$
Requirements
Materials & Services 115,000$ 371,435$ 554,000$ 408,000$ 408,000$ 408,000$
Capital Outlay 15,000 53,800 117,000 144,000 144,000 144,000
Reserve for Future Expenditure ‐ ‐ 22,031 67,955 67,955 67,955
Unappropriated Ending Balance 57,679 326,802 ‐ ‐ ‐ ‐
Total Requirements 187,679$ 752,037$ 693,031$ 619,955$ 619,955$ 619,955$
▪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 and art at LORAC.
Budget Notes
Biennial Budgets
30
Lake Oswego Adopted Budget 2023-25
Golf Course
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 13,839$ ‐$ ‐$ ‐$ ‐$ ‐$
Department Revenues 622,694 ‐ ‐ ‐ ‐ ‐
Transfer from General Fund 228,467 ‐ ‐ ‐ ‐ ‐
Total Resources 865,000$ ‐$ ‐$ ‐$ ‐$ ‐$
Requirements
Personnel Services 390,975$ ‐$ ‐$ ‐$ ‐$ ‐$
Materials & Services 340,025 ‐ ‐ ‐ ‐ ‐
Internal Fees for Svcs 134,000 ‐
Total Requirements 865,000$ ‐$ ‐$ ‐$ ‐$ ‐$
▪Golf Course activities have been combined into the Parks & Recreation budget as of 7/1/19.
Budget Notes
Biennial Budgets
31
Lake Oswego Adopted Budget 2023-25 32
Lake Oswego Adopted Budget 2023-25
Support Service
Engineering
Public Works Support Services
Information Technology
Finance
City Manager’s Office
Facilities Management
City Attorney’s Office
Human Resources
Risk Management
General Nondepartmental
Support service departments
provide internal support
and administrative functions
to the City’s direct service
departments. Support services
are reimbursed by internal fees
for service.
Department and Program Budgets
33
Lake Oswego Adopted Budget 2023-25
Engineering
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 452,458$ 870,523$ 1,024,520$ 1,284,798$ 1,284,798$ 1,284,798$
Department Revenues 470,752 549,214 434,000 509,000 509,000 509,000
Charges for Services 4,305,101 8,948,100 9,420,000 9,443,000 9,443,000 9,443,000
Proceeds Sale of Capital Assets ‐ 3,660 ‐ ‐ ‐ ‐
Total Resources 5,228,311$ 10,371,497$ 10,878,520$ 11,236,798$ 11,236,798$ 11,236,798$
Requirements
Personnel Services 3,601,309$ 7,174,782 8,040,000$ 8,277,000$ 8,277,000$ 8,277,000$
Materials & Services 341,267 1,250,223 938,000 904,000 904,000 904,000
Internal Fees for Services 382,000 525,000 1,306,000 1,547,000 1,547,000 1,547,000
Capital Outlay 33,212 25,473 60,000 25,000 25,000 25,000
Contingency ‐ ‐ 534,520 483,798 483,798 483,798
Total Requirements 4,357,788$ 8,975,478$ 10,878,520$ 11,236,798$ 11,236,798$ 11,236,798$
FTE 25.3 25.3 25.8 24.8 24.8 24.8
▪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.
▪
▪
Biennial Budgets
Budget Notes
Adopted 2023‐25
FTE changed 1.0 due to the completion of the Bones Ferry Road project, which reduced number of senior associate engineers.
Capital Outlay is for small various survey instrumentation for GIS and survey work.
34
Lake Oswego Adopted Budget 2023-25
Public Works Support Services
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 587,252$ 734,346$ 527,180$ 1,106,137$ 1,106,137$ 1,106,137$
Department Revenues 42,977 77,469 52,000 52,000$ 52,000$ 52,000$
Internal Charges for Services 2,042,000 3,579,000 3,872,000 4,364,000 4,364,000 4,364,000
Proceeds Sale of Capital Assets 24,530 5,000 ‐ ‐ ‐ ‐
Total Resources 2,696,759$ 4,395,815$ 4,451,180$ 5,522,137$ 5,522,137$ 5,522,137$
Requirements
Personnel Services 1,209,230$ 2,168,987$ 2,852,000$ 3,445,000$ 3,445,000$ 3,445,000$
Materials & Services 485,153 956,619 945,000 1,155,000 1,155,000 1,155,000
Internal Fees for Services 201,000 366,000 429,000 464,000 464,000 464,000
Capital Outlay 67,030 152,501 146,000 45,000 45,000 45,000
Contingency ‐ ‐ 79,180 413,137 413,137 413,137
Unappropriated End Balance 734,346 751,708 ‐ ‐ ‐ ‐
Total Requirements 2,696,759$ 4,395,815$ 4,451,180$ 5,522,137$ 5,522,137$ 5,522,137$
FTE 10.0 9.5 9.6 10.5 10.5 10.5
▪Department revenue includes fuel usage reimbursement from the School District, investment income, and sundry income.
▪Internal fees for service is the department's cost share for administrative support services.
▪Personnel costs increased by 0.9 FTE due to reallocation of an electrician (0.5) from street, increasing Public Works
deputy director FTE (0.5), and reduction of a temporary Motor Pool position (‐0.1).
▪Materials and Services includes an agreement with Clackamas County to maintain all traffic signals and associated
appurtenances; and funding for second phase of Computerized Maintenance Management System (CMMS) software
implementation and technology upgrades for paperless workflow.
▪Capital Outlay is for a replacement vehicle.
Biennial Budgets
Budget Notes
Adopted 2023‐25
35
Lake Oswego Adopted Budget 2023-25
Information Technology
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 495,831$ 415,634$ 605,077$ 393,537$ 393,537$ 393,537$
Department Revenues 507 84,503 ‐ ‐ ‐ ‐
Internal Charges for Services 1,962,000 4,222,000 4,162,000 4,913,000 4,913,000 4,913,000
Total Resources 2,458,338$ 4,722,137$ 4,767,077$ 5,306,537$ 5,306,537$ 5,306,537$
Requirements
Personnel Services 1,342,779$ 2,679,843 3,116,000$ 3,434,000$ 3,434,000$ 3,434,000$
Materials & Services 665,481 1,327,478 1,246,000 1,304,000 1,304,000 1,304,000
Capital Outlay 34,444 ‐ 120,000 175,000 175,000 175,000
Department Contingency ‐ ‐ 285,077 393,537 393,537 393,537
Total Requirements 2,042,704$ 4,007,321$ 4,767,077$ 5,306,537$ 5,306,537$ 5,306,537$
FTE 9.5 9.5 9.5 9.5 9.5 9.5
▪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.
▪Capital outlay is for a special purpose server, networking hardward and replacement of the copier in the Copy Center.
Adopted 2023‐25
Budget Notes
Biennial Budgets
36
Lake Oswego Adopted Budget 2023-25
Finance
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 506,417$ 315,247$ 309,104$ 344,446$ 344,446$ 344,446$
Department Revenues 492,365 831,414 778,000 280,000 280,000 280,000
Internal Charges for Services 1,294,000 3,044,000 3,177,000 4,472,000 4,472,000 4,472,000
Total Resources 2,292,782$ 4,190,661$ 4,264,104$ 5,096,446$ 5,096,446$ 5,096,446$
Requirements
Personnel Services 1,328,711$ 2,768,941$ 3,078,000$ 3,807,000$ 3,807,000$ 3,807,000$
Materials & Services 405,824 878,891 1,016,000 945,000 945,000 945,000
Department Contingency ‐ ‐ 170,104 344,446 344,446 344,446
Total Requirements 1,734,535$ 3,647,832$ 4,264,104$ 5,096,446$ 5,096,446$ 5,096,446$
FTE 10.1 10.5 10.5 12.5 12.5 12.5
2020‐21 2021‐22 2021‐23 EST
Passport Applications 421 2,320 2,400
Business Licenses Renewed/Issued 2,241 2,215 2,200
General Obligation Bond rating AAA AAA AAA
Receive unmodified audit opinion and
GFOA award Yes Yes Yes
Number of utility accounts per utility
billing employee 4,504 4,529 4,550
▪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.
▪Personnel increased by 2.0 as the result of reallocating the utility billing specialists from the utility budgets. This is more
in line with where the employees work.
▪Passport Applications increased from 2020‐21 as the City was not processing passports for the majority of that year.
Current passport applications accepted are in line with prior years.
Adopted 2023‐25
Key Performance Indicators
Budget Notes
Biennial Budgets
37
Lake Oswego Adopted Budget 2023-25
City Manager’s Office
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 42,296$ 105$ 213,132$ 300,138$ 300,138$ 300,138$
Department Revenues 11,131 35,907 ‐ ‐ ‐ ‐
General Revenues 328,000 816,000 668,000 804,000 804,000 804,000
Internal Charges for Services 1,134,000 2,479,000 2,999,000 3,719,000 3,719,000 3,719,000
Total Resources 1,515,427$ 3,331,012$ 3,880,132$ 4,823,138$ 4,823,138$ 4,823,138$
Requirements
Personnel Services 1,224,931$ 2,582,717 3,180,000$ 4,022,000$ 4,022,000$ 4,022,000$
Materials & Services 290,391 509,331 576,000 576,000 576,000 576,000
Department Contingency ‐ ‐ 124,132 225,138 225,138 225,138
Total Requirements 1,515,322$ 3,092,048$ 3,880,132$ 4,823,138$ 4,823,138$ 4,823,138$
FTE 8.2 8.7 9.2 10.2 10.2 10.2
▪General revenues are allocated to the City Manager's Office for staff and materials for citizen information programs and
publications and maintenance and repairs of downtown amenities.
▪Materials and Services include subscription and maintenance costs for Granicus software, HelloLO printing
and postage costs, as well as ongoing costs for public notices, staff training, and general supplies.
▪Personnel Services increased due to the addition of 0.5 for deputy city manager working as the project manager for the
Wastewater Treatment Facility Project & 0.5 reallocation of equity program manager from Human Resources.
Budget Notes
Biennial Budgets
Adopted 2023‐25
38
Lake Oswego Adopted Budget 2023-25
Facilities Management
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 345,888$ 197,528$ 381,571$ 766,266$ 766,266$ 766,266$
Department Revenues 7,482 47,079 ‐ ‐ ‐ ‐
Internal Charges for Services 1,128,000 2,320,000 2,357,000 2,567,000 2,567,000 2,567,000
Total Resources 1,481,370$ 2,564,607$ 2,738,571$ 3,333,266$ 3,333,266$ 3,333,266$
Requirements
Personnel Services 581,837$ 1,151,618$ 1,283,000$ 1,287,000$ 1,287,000$ 1,287,000$
Materials & Services 434,313 869,094 1,074,000 1,280,000 1,280,000 1,280,000
Capital Outlay 67,691 ‐ 48,000 ‐ ‐ ‐
Department Contingency ‐ ‐ 333,571 766,266 766,266 766,266
Total Requirements 1,083,841$ 2,020,712$ 2,738,571$ 3,333,266$ 3,333,266$ 3,333,266$
FTE 4.5 4.5 4.5 4.5 4.5 4.5
▪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.
Budget Notes
Biennial Budgets
39
Lake Oswego Adopted Budget 2023-25
City Attorney’s Office
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 131,748$ 129,873$ 136,625$ 363,176$ 363,176$ 363,176$
Department Revenues ‐ 11,164 ‐ ‐ ‐ ‐
Internal Charges for Services 777,000 1,655,000 1,720,000 1,889,000 1,889,000 1,889,000
Total Resources 908,748$ 1,796,037$ 1,856,625$ 2,252,176$ 2,252,176$ 2,252,176$
Requirements
Personnel Services 684,265$ 1,406,547$ 1,554,000$ 1,719,000$ 1,719,000$ 1,719,000$
Materials & Services 63,609 148,597 166,000 170,000 170,000 170,000
Department Contingency ‐ ‐ 136,625 363,176 363,176 363,176
Total Requirements 747,874$ 1,555,144$ 1,856,625$ 2,252,176$ 2,252,176$ 2,252,176$
FTE 4.0 4.0 4.0 4.0 4.0 4.0
▪Personnel includes the city attorney, deputy city attorney, and support staff.
▪Materials & Services includes prosecuting attorney contract, litigation not covered by City insurance, and legal research.
▪Contingency includes risk management funds.
Budget Notes
Biennial Budgets
40
Lake Oswego Adopted Budget 2023-25
Human Resources
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 144,306$ 123,467 145,900$ 290,978$ 290,978$ 290,978$
Department Revenues ‐ 11,680 ‐ ‐ ‐ ‐
Internal Charges for Services 740,000 1,589,000 1,795,000 1,716,000 1,716,000 1,716,000
Total Resources 884,306$ 1,724,147$ 1,940,900$ 2,006,978$ 2,006,978$ 2,006,978$
Requirements
Personnel Services 467,923$ 948,210 1,146,000$ 1,050,000$ 1,050,000$ 1,050,000$
Materials & Services 248,915 527,843 649,000 666,000 666,000 666,000
Department Contingency ‐ ‐ 145,900 290,978 290,978 290,978
Total Requirements 716,838$ 1,476,053$ 1,940,900$ 2,006,978$ 2,006,978$ 2,006,978$
FTE 3.0 3.0 3.5 3.0 3.0 3.0
▪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.
▪Personnel decreased by 0.5 as the result of reallocation of equity program manager to city manager's office.
Adopted 2023‐25
Biennial Budgets
Budget Notes
41
Lake Oswego Adopted Budget 2023-25
Risk Management
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Resources
Beginning Balance 279,680$ 306,317$ 78,213$ 249,708$ 249,708$ 249,708$
Department Revenues ‐ 48,838 ‐ ‐ ‐ ‐
General Revenues ‐ ‐ ‐ 250,000 250,000 250,000
Internal Charges for Services 923,000 1,899,000 2,660,000 2,846,000 2,846,000 2,846,000
Total Resources 1,202,680$ 2,254,155$ 2,738,213$ 3,345,708$ 3,345,708$ 3,345,708$
Requirements
Materials & Services 896,363$ 2,140,781$ 2,660,000$ 3,096,000$ 3,096,000$ 3,096,000$
Department Contingency ‐ ‐ 78,213 249,708 249,708 249,708
Total Requirements 896,363$ 2,140,781$ 2,738,213$ 3,345,708$ 3,345,708$ 3,345,708$
▪Provides spending authority for attorney fees in City legal matters, city‐wide liability insurance, unemployment
insurance, and fidelity bonds.
General ‐ Nondepartmental
Annual Budget
2018‐2019
ACTUAL
2019‐2021
BN ACTUAL
2021‐23
BN BUDGET
2023‐25
PROPOSED
2023‐25
APPROVED
2023‐25
ADOPTED
Requirements
Materials & Services ‐$ ‐$ ‐$ 1,375,000$ 1,375,000$ 1,375,000$
Transfers 4,680,000 13,885,000 11,440,000 4,220,000 4,220,000 4,220,000
Department Contingency ‐ ‐ 8,861,000 10,036,000 10,036,000 10,036,000
Unappropriated Ending Balance 28,005,282 30,009,590 9,384,831 10,772,299 10,772,299 10,772,299
Total Requirements 32,685,282$ 43,894,590$ 29,685,831$ 26,403,299$ 26,403,299$ 26,403,299$
Adopted 2023‐25
▪Transfers include the City's contribution to the Willamette Shoreline Trolley Consortium $40,000; general
revenue support to the Street Fund for pavement projects $4,000,000; and public art of 180,000 for the 1.5% for
art for the LORAC project.
▪Contingency and Unappropriated Ending Fund Balance are sufficient to fulfill the City's 30% minimum
fund balance policy.
Biennial Budgets
Biennial Budgets
Budget Notes
Budget Notes
General - Nondepartmental
42
Lake Oswego Adopted Budget 2023-25
Citywide Capital Outlay Summary
Capital Improvement Plan
Funding Summary - Addendum
Capital Projects
43
Lake Oswego Adopted Budget 2023-25
Citywide Capital Outlay Summary 2023-25
Fund City CIP Projects Operating
Capital*
Total Budgeted
Capital Outlay
General 9,005,000$ 1,249,000$ 10,254,000$
Capital Reserve 2,440,000 ‐ 2,440,000
Park Bond 23,680,000 ‐ 23,680,000
Water 9,375,000 10,000 9,385,000
Sewer 8,000,000 15,000,000 23,000,000
Stormwater 5,100,000 ‐ 5,100,000
Streets 16,430,000 ‐ 16,430,000
SDCs 9,200,000 ‐ 9,200,000
PW Supp Svcs ‐ Motor Pool ‐ 45,000 45,000
Engineering ‐ 25,000 25,000
Building ‐ 95,000 95,000
Public Art ‐ 144,000 144,000
TOTAL 83,230,000$ 16,568,000$ 99,798,000$
*Operating Capital Summary
Department Fund Item Amount
Information Technology General 175,000$
Planning General 510,000
Police General 60,000
Parks General 304,000
Parks General 200,000
Building Building 95,000
Public Art Public Art 144,000
Public Works Water 10,000
Public Works Sewer 15,000,000
Public Works Support Svcs 45,000
Engineering Engineering 25,000
TOTAL 16,568,000$
*Project and capital expenses that are budgeted but not included in Capital Improvement Plan (CIP).
Storage cover
Equipment Purchases
Park Development Projects
Vehicle Replacement
Art Purchase
Vehicle and Equipment Replacement
Land Acquisition
Special purpose server
Vehicle Replacements
Vehicle Replacements
Vehicle and Equipment Replacement
*Operating Capital Summary*Operating Capital Summary
44
Lake Oswego Adopted Budget 2023-25
CIP Funding Plan Summary
Parks Fund
Parks and Open Space 2023‐24 2024‐25 2025‐26 2026‐27 2027‐28 2028‐29 Total
Recreation/Aquatics Center (LORAC)35,185,000 2,000,000 37,185,000
Rassekh Park Development WO 307 3,200,000 3,200,000
Municipal Golf Course 1,500,000 1,500,000
Golf Course Clubhouse 365,000 365,000
Golf Course Maintenance Building 575,000 575,000
Parks Total 40,825,000 2,000,000 42,825,000
Street Fund
Pavement Preservation 2023‐24 2024‐25 2025‐26 2026‐27 2027‐28 2028‐29 Total
Lakeview Blvd St & Drainage Improv. (WO 333)(ARPA)1,000,000 5,500,000 6,500,000
Pavement Rehabilitation 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 6,000,000
Blue Heron Rd Rehabilitation & Drainage Improv.375,000 1,125,000 1,500,000
Firwood Rd Upgrade: Boones Ferry Rd to Waluga Dr 200,000 375,000 575,000
Traffic Signalization Improvements (TSMO Grant)60,000 60,000
A Ave & 5th St Crossing Improvements 150,000 150,000
Bergis & Stafford Crossing Improvements 500,000 500,000
ODOT ARTS Grant Signalization Improvements 200,000 200,000
School Zone Flashers 100,000 100,000
School Adjacent Pathways ‐ Group 1 (WO 320)2,250,000 2,250,000
ADA Sidewalk Ramp Retrofit Program 750,000 750,000 750,000 750,000 750,000 750,000 4,500,000
School Adjacent Pathways ‐ Group 2 (WO 337)750,000 1,750,000 1,500,000 4,000,000
Stafford Pedestrian Facility (LORAC)200,000 200,000
Large Capital ‐ Equipment
5‐Yard Dump Truck 300,000 300,000
Backhoe 170,000 170,000
Street Total 6,260,000 10,170,000 3,625,000 3,075,000 2,125,000 1,750,000 27,005,000
SDC Fund
Intersections 2023‐24 2024‐25 2025‐26 2026‐27 2027‐28 2028‐29 Total
Jean & Pilkington Intersection Improvements (WO 273)1,000,000 500,000 1,500,000
SDC Total 1,000,000 500,000 1,500,000
Intersections
Pathways
45
Lake Oswego Adopted Budget 2023-25
CIP Funding Plan Summary
Water Fund 2023‐24 2024‐25 2025‐26 2026‐27 2027‐28 2028‐29 Total
2021‐2022 Water Distribution Rehabilitation (WO 315)3,000,000 3,000,000
Backup Power at RIPs and WTP (WO 332)1,000,000 1,500,000 250,000 2,750,000
Water Quality Monitoring Sys. Imp. (M‐05)(WO 339)750,000 750,000
McVey Pump Station Replacement (P‐01)600,000 1,500,000 2,100,000
Rassekh Park Waterline 300,000 300,000
Water Valves for System Resiliency 75,000 75,000
Touchstone Pump Station Updates (P‐05)500,000 1,250,000 1,750,000
Forest Highlands Pressure Zone‐Pipe Res. Imp.(F‐03)(R‐02)1,150,000 2,275,000 3,425,000
City View/Bergis‐Pipe Res. & Fire Flow (R‐05)(F‐04)600,000 1,250,000 1,850,000
Filter Covers at the Water Treatment Plant 600,000 600,000
Bryant Woods Water System Improvements 500,000 1,500,000 2,000,000
Monroe & McNary Regulatory Water Vault 500,000 500,000
Water Reservoir Painting 250,000 250,000
Pipe Capacity Improvements (D‐02)1,000,000 2,000,000 3,000,000
Bergis Water Reservoir Replacement (S‐07)1,000,000 1,500,000 3,000,000 5,500,000
Pipe Capacity Improvements (D‐03)825,000 1,675,000 2,500,000
Waluga Pressure Zone Pipe Resiliency Imp. (R‐01)775,000 1,500,000 2,275,000
Annual Water Rehabilitation Program 600,000 600,000 600,000 1,800,000
Altitude Valves for Reservoir Balances (S‐09)100,000 400,000 500,000
Water Pump Stations Upgrades (P‐6, P‐04)350,000 700,000 1,050,000
Forest Highlands 1 Reservoir Replacement 2,500,000 2,500,000
McNary Pressure Zone ‐ Fire Flow Imp. (F‐02)1,400,000 1,400,000
Summit Pressure Zone ‐ Fire Flow Imp. (F‐01)650,000 650,000
Large Capital ‐ Equipment
Loader 150,000 150,000
Water Total 5,875,000 3,500,000 5,100,000 9,325,000 8,025,000 8,850,000 40,525,000
46
Lake Oswego Adopted Budget 2023-25
CIP Funding Plan Summary
Stormwater Fund 2023‐24 2024‐25 2025‐26 2026‐27 2027‐28 2028‐29 Total
Daniel Way Roadway & Channel Stabilization (WO 323)600,000 600,000
Lakeview Blvd St & Drainage Imp. (WO 333)(ARPA)500,000 1,000,000 1,500,000
UIC Retrofit ‐ Package 2 (WO 338)400,000 400,000
Minor Stormwater Projects 300,000 300,000 300,000 300,000 300,000 300,000 1,800,000
5th Street & Lake Bay Court Drainage Improvements 250,000 750,000 1,000,000
2nd Street & E Ave Drainage Improvements 100,000 400,000 500,000
Redfern Ave Drainage Improvements 500,000 750,000 1,250,000
Blue Heron Rd Rehabilitation & Drainage Imp.300,000 600,000 900,000
Goodall Road Drainage Improvements 250,000 250,000 500,000
Warren Court Drainage Improvements 250,000 250,000 500,000
Ash Street ODOT Highway 43 250,000 250,000 500,000
Firwood Road Upgrade ‐ Boones Ferry to Waluga 50,000 125,000 175,000
Bayberry/Rye/Andrews Drainage Improvements 300,000 300,000
Dolph Court/Country Club Culvert Crossing 225,000 600,000 825,000
Upper Drive Drainage Imp., West of Bryant Rd 175,000 550,000 725,000
Regional Water Quality Facility Retrofit 600,000 600,000
Stormwater Total 2,150,000 2,950,000 1,600,000 1,700,000 1,625,000 2,050,000 12,075,000
Sewer Fund 2023‐24 2024‐25 2025‐26 2026‐27 2027‐28 2028‐29 Total
Blue Heron Trunk (WO 298)6,000,000 6,000,000
LOIS Manhole Repairs & Upgrades (WO 317)1,250,000 1,250,000 2,500,000
Wastewater Conveyance Rehabilitation 250,000 2,000,000 1,200,000 3,450,000
Foothills Road Interceptor (T‐L1‐1)750,000 3,250,000 7,250,000 11,250,000
Blue Heron Trunk (T‐BH‐1)600,000 1,200,000 1,800,000
Canal Trunk (T‐CAN‐1, P‐CAN‐1)600,000 600,000
Wastewater Flow Data Tracking (PS‐6)500,000 500,000
Sewer Total 6,000,000 2,000,000 4,500,000 7,500,000 3,100,000 3,000,000 26,100,000
83,230,000$ Funded Two‐Year Budget Total
47
Lake Oswego Adopted Budget 2023-25
CIP Funding Plan Summary
Parks and Open Space Unfunded ‐ Parks Fund
Athletic Fields (Artificial Turf)1,150,000
Bryant Woods/Canal Acres/River Run 1 & 2 3,105,000
Land Acquisition/Natural Areas and Parks 3,450,000
Luscher Farm Access 1,000,000
Luscher Farm Trails 300,000
Luscher Environmental Classroom 1,725,000
Luscher Urban Agriculture Expansion 1,725,000
Miscellaneous Water Dependent Facilities 850,000
Neighborhood Parks 2,990,000
Parks Structures Replacement 1,150,000
Pilkington Park 1,610,000
Rassekh Park ‐ Phase 2 3,500,000
Sport Court Renovation 575,000
Southwood Park Subdivision 462,000
Tryon Cove Park 2,300,000
25,892,000
Bridges Unfunded ‐ Street Fund
Blue Heron Bay at South Shore Blvd Bridge Replacement (BR006)2,500,000
Lakewood Bay at North Shore Rd (BR001)3,000,000
Oswego Canal Bridge at Bryant Rd (BR010)4,500,000
Springbrook Creek at Summit Dr (BR009)11,500,000
SPRR Overpass, Summit Dr Clackamas County Bridge (BR015)2,500,000
West Bay at South Shore Blvd (BR005)3,500,000
27,500,000Bridges Total
Parks Total
48
Lake Oswego Adopted Budget 2023-25
CIP Funding Plan Summary
Roadway Improvements Unfunded ‐ Street Fund
3rd & 4th St Reconstruction: A Ave to B Ave (TSP 228)3,618,000
A Ave Enhancements: 4th St to 6th St (TSP 229)1,499,000
Astor Ave Upgrade: Washington Ct to Harrington (TSP 57)2,250,000
B Ave Imp.: State to 5th St (TSP 225 & 226)4,238,000
B Ave Phase 1 (Foothills Project) (TSP 136)4,500,000
B Ave Phase 2 (Foothills Project) (TSP 136)2,750,000
B Ave/1st St Intersection Improvements (TSP 108) 10,000
Baleine St Upgrade: Allison to Inverurie (TSP 55)2,250,000
Bergis Rd Realignment (TSP 223)3,000,000
Boones Ferry Rd Improvements Phase 2 (1.2) 33,125,000
Carmen/Lake Forest Intersection Geometry Improvement (TSP 70)200,000
Foothills Rd Phase 1: A to B Avenues (Foothills Project) (TSP133)4,000,000
Foothills Rd Phase 2: North of B Avenue (TSP 134)2,500,000
Hallmark Dr Festival St (TSP 152)1,250,000
Inverurie Rd Upgrade: Carman to Wash Ct./Lake Forest (TSP 56)6,500,000
Kerr Parkway/Boones Ferry Rd/Country Club Dr Intersection Imp. (TSP 109)275,000
Lake Forest Blvd Upgrade.: Boones Ferry Rd via Washington Ct‐Carman Dr (TSP 52)5,000,000
Lake Grove Public Parking Areas (TSP 172)11,513,000
Lakeview Blvd Truck Restriction (TSP 304)500,000
Lakeview Blvd/65th Ave/McEwan Rd Improvements (TSP 301)3,500,000
LO Transit Center: 5th St Reconstruction A Ave to B Ave (TSP 102)1,750,000
Meadows Rd Pavement Rehabilitation Project 6,750,000
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)2,500,000
Oakridge Rd Improvements: Quarry Rd to Boones Ferry Rd (TSP160)1,000,000
Quarry Rd‐Galewood: Intersection Improvements (TSP 155)50,000
Seville Ave Sidewalk: Lake Forest to Roosevelt (TSP 51)2,500,000
Tryon Creek Bridge and Culvert Replacement (TSP 231)2,500,000
West Sunset Extension Signal to Upper Dr (TSP 230)2,000,000
Westview Dr: Driver Feedback Sign 50,000
111,653,000Roadway Improvements Total
49
Lake Oswego Adopted Budget 2023-25
CIP Funding Plan Summary
Intersections Unfunded ‐ Street Fund
6 Corner Intersection Alignment Improvements (TSP 54)1,500,000
65th Ave/McEwan Rd Intersection Improvement (TSP 302)550,000
A Ave/8th Signal Improvements (TSP 66)80,000
Bangy/Bonita Signal Interconnect (TSP 72)80,000
Boones Ferry Rd/Knaus Rd Signal Installation 1,700,000
Boones Ferry Rd at Mercantile Pedestrian Crosswalk Signal 125,000
Boones Ferry Rd Signal Interconnect: I‐5 to Bryant (TSP 71)375,000
Bryant Rd/Childs Rd Signal Installation (TSP 68)850,000
Bryant Rd/Lakeview Blvd Intersection Improvement 700,000
Carman Dr/Bonita Rd/Waluga Dr Signal Installation 2,700,000
Goodall Rd/Country Club/Uplands Dr Signal Installation 4,200,000
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)275,000
Stafford Rd/Bergis Rd Signal Installation (TSP 141)1,500,000
14,735,000Intersections Total
50
Lake Oswego Adopted Budget 2023-25
CIP Funding Plan Summary
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:
Upper Dr to Bridgeport to Milwaukie Regional Trail (TSP 194)360,000
Bryant Rd Bike Lanes and Pathway ‐ Boones Ferry Rd to Childs Rd (TSP 37)1,500,000
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 Pl 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
Fernwood Dr: South Shore to Marjorie (TSP 11)1,295,000
Fir Ridge Rd Sidewalk: Twin Fir to Wembley Park Rd (TSP 12)166,000
Fosberg Rd Pathway: Melrose to Carman (TSP 81)345,000
51
Lake Oswego Adopted Budget 2023-25
CIP Funding Plan Summary
Pathways Unfunded Continued ‐ Street Fund
North Shore Pathway: Cabana Ln to Hwy 43 (TSP 220)1,632,000
Oak St Pathway: McVey to Palisades Terrace Dr (TSP 26)193,000
Oakridge Rd Sidewalk: Bonaire to Waluga Rd (TSP 159)1,822,000
O'Brien St Sidewalk & Pathway: Ash St.‐ Hallinan Open Space (TSP175)355,000
Oswego Canal Trail: Bryant Rd to Childs Rd. (TSP 186)1,000,000
Overlook Dr Bike Lanes: Meadowlark Ln to Stafford Rd (TSP 126)1,300,000
Palisades Crest Dr Nbhd. Sidewalk: Hillside Dr to Cook's Butte Park (TSP 27)220,000
Parkview Dr Bike Lanes: Westlake Drive to Fosberg Rd (TSP 128)1,725,000
Pilkington Rd Pathway: Pilkington Park/Dawn St to Childs Rd (TSP 90)134,000
Prestwick Rd Pathway: Glen Eagles Rd to Crest Dr (TSP 206)423,000
Quarry Rd Sidewalk: Oakridge to Boones Ferry Rd (TSP 158)163,000
Red Leaf St Sidewalk: Pilkington to Tualata (TSP 82)145,000
River‐to‐River Trail (TSP 94)8,475,000
Roosevelt Ave Sidewalk: Washington Ct to Harrington (TSP 50)2,059,000
Royce Way Bike Lanes: Bryant Rd to Westview Rd (TSP 127)40,000
South Shore Blvd Pathway: Lakeview to McVey (TSP 88)9,636,000
Stafford Rd Bike Lane: South Shore to Overlook (TSP 91)4,150,000
Stafford Rd Pathway: Rosemont to Childs (TSP 96)3,478,000
Sunningdale Rd Sidewalks: Andrews Rd to 10th St (TSP 214)477,000
Terwilliger Bike Lanes: Hwy 43 to city limits/Castleridge Ln. (TSP 104)2,525,000
Thoma Rd Sidewalk & Pathway: Knaus Rd to LO High School (TSP 209)456,000
Timberline Drive Sidewalk: Knaus Rd to Bonniebrae Dr (TSP 29)682,000
Touchstone Rd Pathway: Kerr Parkway to Carman Drive (TSP 130)61,000
Tualata Sidewalk: Red Leaf to Jean Rd (TSP 83)692,000
Twin Fir Rd Pathway: Upper Drive & Boones Ferry Rd (TSP 30)2,685,000
Uplands Dr Pathway: Ridgecrest Rd to Wembley Park Rd (TSP 208)432,000
Waluga Dr Pathway: Oakridge to Madrona (TSP #31)421,000
Washington Court Pathway: Queens Park Rd to Lake Forest Blvd (TSP 32)733,000
Westlake Dr Sidewalk: Kruse Way to Amberwood Circle (TSP 85)661,000
Westview Dr Sidewalk: Greentree Rd to South Shore (TSP 33)1,320,000
Willamette Greenway Trail: Willamette Shore Line (Trolley) Trail (TSP 95)6,953,000
Willamette River Greenway Trail: Foothills Park‐Tryon Cove Park (TSP 87)1,790,000
Willamette River Greenway Trail: George Rogers Park‐Riverbend Condos (TSP 86)461,000
Willamette River Greenway Trail: Roehr Park Pathway Repair/Upgrade (TSP 28)366,000
Willamette Steps (TSP 137)3,195,000
140,716,000Pathways Total
52
Lake Oswego Adopted Budget 2023-25
CIP Funding Plan Summary
Pathways Unfunded Continued ‐ Street Fund
North Shore Pathway: Cabana Ln to Hwy 43 (TSP 220)1,632,000
Oak St Pathway: McVey to Palisades Terrace Dr (TSP 26)193,000
Oakridge Rd Sidewalk: Bonaire to Waluga Rd (TSP 159)1,822,000
O'Brien St Sidewalk & Pathway: Ash St.‐ Hallinan Open Space (TSP175)355,000
Oswego Canal Trail: Bryant Rd to Childs Rd. (TSP 186)1,000,000
Overlook Dr Bike Lanes: Meadowlark Ln to Stafford Rd (TSP 126)1,300,000
Palisades Crest Dr Nbhd. Sidewalk: Hillside Dr to Cook's Butte Park (TSP 27)220,000
Parkview Dr Bike Lanes: Westlake Drive to Fosberg Rd (TSP 128)1,725,000
Pilkington Rd Pathway: Pilkington Park/Dawn St to Childs Rd (TSP 90)134,000
Prestwick Rd Pathway: Glen Eagles Rd to Crest Dr (TSP 206)423,000
Quarry Rd Sidewalk: Oakridge to Boones Ferry Rd (TSP 158)163,000
Red Leaf St Sidewalk: Pilkington to Tualata (TSP 82)145,000
River‐to‐River Trail (TSP 94)8,475,000
Roosevelt Ave Sidewalk: Washington Ct to Harrington (TSP 50)2,059,000
Royce Way Bike Lanes: Bryant Rd to Westview Rd (TSP 127)40,000
South Shore Blvd Pathway: Lakeview to McVey (TSP 88)9,636,000
Stafford Rd Bike Lane: South Shore to Overlook (TSP 91)4,150,000
Stafford Rd Pathway: Rosemont to Childs (TSP 96)3,478,000
Sunningdale Rd Sidewalks: Andrews Rd to 10th St (TSP 214)477,000
Terwilliger Bike Lanes: Hwy 43 to city limits/Castleridge Ln. (TSP 104)2,525,000
Thoma Rd Sidewalk & Pathway: Knaus Rd to LO High School (TSP 209)456,000
Timberline Drive Sidewalk: Knaus Rd to Bonniebrae Dr (TSP 29)682,000
Touchstone Rd Pathway: Kerr Parkway to Carman Drive (TSP 130)61,000
Tualata Sidewalk: Red Leaf to Jean Rd (TSP 83)692,000
Twin Fir Rd Pathway: Upper Drive & Boones Ferry Rd (TSP 30)2,685,000
Uplands Dr Pathway: Ridgecrest Rd to Wembley Park Rd (TSP 208)432,000
Waluga Dr Pathway: Oakridge to Madrona (TSP #31)421,000
Washington Court Pathway: Queens Park Rd to Lake Forest Blvd (TSP 32)733,000
Westlake Dr Sidewalk: Kruse Way to Amberwood Circle (TSP 85)661,000
Westview Dr Sidewalk: Greentree Rd to South Shore (TSP 33)1,320,000
Willamette Greenway Trail: Willamette Shore Line (Trolley) Trail (TSP 95)6,953,000
Willamette River Greenway Trail: Foothills Park‐Tryon Cove Park (TSP 87)1,790,000
Willamette River Greenway Trail: George Rogers Park‐Riverbend Condos (TSP 86)461,000
Willamette River Greenway Trail: Roehr Park Pathway Repair/Upgrade (TSP 28)366,000
Willamette Steps (TSP 137)3,195,000
140,716,000Pathways Total
53
Lake Oswego Adopted Budget 2023-25
CIP Funding Plan Summary
Water Unfunded ‐ Water Fund
6th Pump at Water Treatment Plant (P‐03)1,250,000
City View Reservoir Rehabilitation 750,000
Cooks Butte Reservoir Rehabilitation 750,000
Filter Media Replacement at Water Treatment Plant 1,250,000
Forest Highlands #2 Reservoir Rehabilitation 1,250,000
Knaus Pressure Zone ‐ Pipe Resiliency Improvements (R‐04)2,250,000
Knaus Reservoir Updates 250,000
McNary #1 Reservoir Rehabilitation 1,000,000
Palisades #1 Reservoir Replacement 3,500,000
Palisades Pressure Zone ‐ Pipe Resiliency Improvements (R‐03)3,500,000
pH Control for Optimization at Water Treatment Plant 750,000
Pipe Capacity Improvements (D‐04)300,000
Pipe Capacity Improvements (D‐05)3,000,000
Southside High Pressure Improvements 1,750,000
Southside Low Pressure Improvements 2,000,000
Southside Reservoir #2 (S‐04)6,250,000
Southside Reservoir Rehabilitation 1,000,000
Summit Reservoir Rehabilitation 1,250,000
Touchstone Reservoir Rehabilitation 1,500,000
Waluga Pressure Zone Pipe Resiliency Improvements (R‐06)5,500,000
Waluga Pressure Zone Pipe Resiliency Improvements (R‐07)2,750,000
41,800,000Water Total
54
Lake Oswego Adopted Budget 2023-25
CIP Funding Plan Summary
Stormwater Unfunded ‐ Stormwater Fund
Andrews Road & Sunningdale Road Drainage Improvements 800,000
Bickner Street to McVey Ave Stormwater Replacement 1,000,000
Cedar Court Drainage Improvements 350,000
Chandler Road Drainage Improvements 650,000
Cherry Crest Detention ‐ Water Quality Treatment Facility 1,000,000
Douglas Circle Drainage Improvements 700,000
Eena Road Drainage Improvements 400,000
Elizabeth Gress Park Sediment Control/Restoration 350,000
Foothills/A Ave Drainage Improvements 1,500,000
Glen Eagles Road Drainage Improvements 1,500,000
Lakeview Blvd Drainage Improvements ‐ West of Jean Road 1,250,000
Lakeview Blvd Drainage Improvements (Bryant to South Shore)500,000
Lower Boones Ferry Road ‐ Lake Grove UGB 5,000,000
Maple Street Drainage Improvements 150,000
Melrose St Tributary Rehabilitation 500,000
Oakridge/Trillium Woods Drainage Improvements 500,000
Preakness Ct Water Quality/Detention 250,000
Regional Stormwater Facility‐ Bergis/Stafford Road 1,100,000
Sediment Basin Evaluation & Retrofits 625,000
Sher Lane Drainage Improvements 550,000
Southwood Park Detention 225,000
Sunbrook Drive Drainage Improvements 375,000
Tanglewood Drive Water Quality/Detention 225,000
Touchstone Dr Drainage Improvements 150,000
Uplands Drainage Improvements (Ridgecrest to County Club)2,000,000
21,650,000Stormwater Total
55
Lake Oswego Adopted Budget 2023-25
CIP Funding Plan Summary
Sewer Unfunded ‐ Sewer Fund
Downtown Trunk (T‐DWN‐2)1,250,000
Downtown Trunk 3 & 4 (T‐DWN‐3 & T‐DWN‐4)200,000
East Mountain Park Trunk (T‐EMP‐1)450,000
East Mountain Park Trunk (T‐EMP‐2, T‐EMP‐3)2,000,000
Foothills Road Pump Station (PS‐4)11,250,000
Forest Highlands Trunk (T‐FH‐1)2,650,000
I/I Reduction Program Priority B Projects (G‐3)30,000,000
L5 Basin Trunk (T‐L5‐1)75,000
McVey Trunk (T‐MCV‐1, T‐MCV‐2)2,400,000
New Canal Basin Pump Station (PS‐7)1,650,000
Other Pipeline Repair Projects for Major Collectors (P‐1)5,500,000
Rebuild Lift Station and Pressure Mains 1,150,000
Relocate Storm and Sanitary Sewer Mains 1,700,000
Riverfront Trunk (T‐RF‐2)650,000
South Lake Trunk (T‐SL‐1)150,000
South Shore Trunk (T‐SS‐1)500,000
Southwood Trunk (P‐SW‐1)700,000
Wastewater Pump Station Generators 1,000,000
West Mountain Park Trunk (T‐WMP‐1)750,000
Willamette Road Pump Station (PS‐3)1,325,000
65,350,000Sewer Total
Total Unfunded Projects $449,296,000
Parks Unfunded =
Street Unfunded =
Water Unfunded =
Stormwater Unfunded =
Sewer Unfunded =
$25,892,000
$294,604,000
$41,800,000
$21,650,000
$65,350,000
56
Lake Oswego Adopted Budget 2023-25
Appendix
Appendix
Positions and Salary Ranges
Historical Summary of FTE
Positions
Budget Resolution
57
Lake Oswego Adopted Budget 2023-25
Positions & Salary RangesPOSITIONS & SALARY RANGES
FTE POSITION low high low high
CITY ATTORNEY'S OFFICE
1 City Attorney $15,289 $183,463
1 Deputy City Attorney II 9,373 ‐11,506 112,470 ‐138,076
1 Legal Assistant 5,649 ‐6,868 63,297 ‐77,961
1 Administrative Support II 4,252 ‐5,432 51,024 ‐65,190
4
CITY MANAGER'S OFFICE
1 City Manager 16,499 197,892
0.5 Assistant City Manager/HR Director 11,579 ‐14,080 138,949 ‐168,965
1 Deputy City Manager 8,170 ‐9,932 98,034 ‐119,189
1 Assistant to the City Manager 7,760 ‐9,433 93,125 ‐113,198
1 City Recorder 7,391 ‐8,984 88,695 ‐107,810
1 Citizen Information Specialist 6,218 ‐7,934 74,612 ‐95,205
1 Management Analyst 6,218 ‐7,934 74,612 ‐95,205
1 Equity Program Manager 6,218 ‐7,934 74,612 ‐95,205
1 Project Coordinator (Mgmt/Sustainability)5,968 ‐7,617 71,617 ‐91,399
0.8 Administrative Assistant 5,119 ‐6,528 61,425 ‐78,336
0.7 Project Specialist 4,476 ‐5,712 53,708 ‐68,539
0.2 Part‐time employee(s)
10.2
FACILITIES MANAGEMENT DEPARTMENT
1 Facilities Manager 6,816 ‐8,281 81,789 ‐99,366
0.5 Lead Electrician 6,528 ‐8,334 78,336 ‐100,010
3 Building Maintenance Worker 4,344 ‐5,547 52,127 ‐66,563
4.5
FINANCE DEPARTMENT
1 Finance Director 11,579 ‐14,080 138,949 ‐168,964
1 Assistant Finance Director 9,373 ‐11,506 112,470 ‐138,075
1 Payroll Administrator 6,218 ‐7,558 74,612 ‐90,691
3 Accountant 5,750 ‐7,325 68,996 ‐87,904
0.5 Human Resources/Payroll Specialist 5,275 ‐6,497 63,297 ‐77,961
5 Accounting Specialist III 4,656 ‐5,944 55,871 ‐71,326
1 Administrative Support II 4,252 ‐5,432 51,024 ‐65,190
12.5
FIRE DEPARTMENT
1 Fire Chief 11,579 ‐14,080 138,949 ‐168,965
1 Assistant Fire Chief 10,092 ‐12,266 121,102 ‐147,186
1 Fire Marshal 10,092 ‐12,266 121,102 ‐147,186
3 Battalion Chief 9,373 ‐11,506 112,470 ‐138,075
2 EMS Coordinator 8,161 ‐10,414 97,930 ‐124,971
21 Fire Lieutenant 7,776 ‐10,050 93,316 ‐120,594
1 Deputy Fire Marshall 7,393 ‐9,464 88,716 ‐113,572
14 Fire Driver / Engineer 6,496 ‐8,491 77,952 ‐101,888
6 Fire Fighter 5,991 ‐7,864 71,887 ‐94,367
1 Office Manager 5,275 ‐6,497 63,297 ‐77,961
1 Administrative Support II 4,252 ‐5,432 51,024 ‐65,190
52.0
Monthly Salary Range
(as of July 1, 2022)
Annual Salary Range
(as of July 1, 2022)
185
58
Lake Oswego Adopted Budget 2023-25
Positions & Salary RangesPOSITIONS & SALARY RANGES
FTE POSITION low high low high
HUMAN RESOURCES DEPARTMENT
0.5 Assistant City Manager/HR Director 11,579 ‐14,080 138,949 ‐168,965
2 Human Resources Analyst 6,218 ‐7,558 74,612 ‐90,691
0.5 Human Resources/Payroll Specialist 5,274 ‐6,497 63,297 ‐ 77,961
3.0
INFORMATION TECHNOLOGY DEPARTMENT
1 Chief Technology Officer 10,092 ‐12,266 121,102 ‐147,186
1 Network Administrator 8,170 ‐9,932 98,034 ‐113,198
2 Network Engineer 6,876 ‐8,769 82,517 ‐105,231
4 Microcomputer Analyst 6,528 ‐8,334 78,336 ‐100,010
0.5 Digital & Graphic Media Specialist 4,798 ‐6,122 57,577 73,468
1 Administrative Support II 4,252 ‐5,432 51,024 ‐65,190
9.5
LIBRARY DEPARTMENT
1 Library Director 10,092 ‐12,266 121,102 ‐147,186
3 Library Manager 6,816 ‐8,280 81,789 ‐99,365
1 Administrative Assistant 5,119 ‐6,528 61,425 78,336
5 Librarian II 4,996 ‐6,375 59,948 ‐76,505
2 Lead Library Assistant 4,798 ‐6,122 57,577 ‐73,468
4 Library Assistant II 3,784 ‐4,831 45,408 ‐57,972
17.7 Part‐time employee(s)
33.7
MUNICIPAL COURT DEPARTMENT
1 Municipal Court Manager 6,218 ‐7,558 74,612 ‐90,691
2 Administrative Support II 4,252 ‐5,432 51024 ‐65,190
0.5 Part‐time employee(s)
3.5
PARKS ‐ ADMININSTRATION & RECREATION
1 Director of Parks & Recreation 10,092 ‐12,266 121,102 ‐147,186
1 Assistant Director Parks and Recreation 8,170 ‐9,932 98,034 ‐119,189
0.5 Sports Manager 6,816 ‐8,280 81,792 ‐99,360
1 Center Manager 7,391 ‐8,984 88,692 ‐107,808
2 Park Analyst/Project Manager 6,217 ‐7,934 74,612 ‐95,205
1 Aquatic Supervisor 5,274 ‐6,496 63,297 ‐77,961
2 Recreation Program Supervisor II 6,218 ‐7,934 70,327 ‐85,491
1 Administrative Assistant 5,119 ‐6,528 61,425 ‐78,336
5 Recreation Specialist I 4,476 ‐5,712 53,708 ‐68,539
0.5 Digital & Graphic Media Specialist 4,798 ‐6,122 57,577 ‐73,468
1 Building Maintenance Worker 4,344 ‐5,547 52,127 ‐66,563
3 Administrative Support II 4,252 ‐5,432 51,024 ‐65,190
2 Lead Lifeguard 4,135 ‐5,278 49,631 ‐63,338
23.9 Part‐time employee(s)
44.9
Monthly Salary Range
(as of July 1, 2022)
Annual Salary Range
(as of July 1, 2022)
186
59
Lake Oswego Adopted Budget 2023-25
Positions & Salary RangesPOSITIONS & SALARY RANGES
FTE POSITION low high low high
PARKS ‐ MAINTENANCE DIVISION
1 Assistant Director Parks and Recreation 8,170 ‐9,932 98,034 ‐119,189
1 Parks Manager 6,816 ‐8,280 81,789 ‐99,366
3 Crewleader 5,573 ‐7,105 66,875 ‐85,262
2 Park Ranger 4,798 ‐6,122 57,577 ‐73,468
2 Senior Utility Worker 4,798 ‐6,122 57,576 ‐73,464
1 Administrative Support III 4,476 ‐5,711 53,708 ‐68,539
7 Utility Worker 4,344 ‐5,547 52,127 ‐66,563
0.9 Part‐time employee(s)
17.9
PARKS ‐ GOLF COURSE DIVISION
0.5 Sports Manager 6,816 ‐8,280 81,788 ‐99,366
1 Recreation Specialist I 4,476 ‐5,712 53,707 ‐68,539
2 Senior Utility Worker 4,798 ‐6,122 57,576 ‐73,468
3.5
66.3 TOTAL PARKS
ADULT COMMUNITY CENTER
1 ACC Manager 6,816 ‐8,280 81,789 ‐99,366
1 Program Supervisor 5,275 ‐6,497 63,296 ‐77,963
1 Administrative Assistant 5,119 ‐6,528 63,296 ‐77,963
1 Building Maintenance Worker 4,344 ‐5,547 52,127 ‐66,563
1 Administrative Support II 4,011 ‐5,124 48,132 ‐61,488
3.3 Part‐time employee(s)
8.3
TENNIS FACILITY
1 Recreation Specialist II 5,119 ‐6,528 61,425 ‐78,336
1 Administrative Support I 3,784 ‐4,831 45,408 ‐57,972
2.1 Part‐time employee(s)
4.1
PLANNING
0.8 11,579 ‐14,080 138,949 ‐168,965
1 9,373 ‐11,506 112,470 ‐138,076
1 8,170 ‐9,932 98,034 ‐119,189
1 6,218 ‐7,934 74,612 ‐95,205
3 6,218 ‐7,934 74,612 ‐95,205
1 6,218 ‐7,934 74,612 ‐95,205
3 5,750 ‐7,325 68,996 ‐87,904
1 5,750 ‐7,325 68,996 ‐87,904
2 5,119 ‐6,528 63,296 ‐77,963
1
Community Development Director
Deputy Community Dev Director
Planning Manager
Se n Deiorvelopment Specialist
Se Pn li aornner
Se n Coio dr e Enforcement Specialist
Associate Planner
C Eodnfoercement Specialist
Administrative Assistant
Administrative Support III 4,475 ‐5,712 53,708 ‐68,539
0.9 Part‐time employee(s)
15.7
Monthly Salary Range
(as of July 1, 2022)
Annual Salary Range
(as of July 1, 2022)
187
60
Lake Oswego Adopted Budget 2023-25
Positions & Salary RangesPOSITIONS & SALARY RANGES
FTE POSITION low high low high
POLICE DEPARTMENT
1 Police Chief 11,579 ‐14,080 138,949 ‐168,965
1 Police Captain 10,092 ‐12,266 121,102 ‐147,186
2 Police Lieutenant 9,732 ‐11,886 116,786 ‐142,631
9 Police Sergeant 9,015 ‐10,960 108,185 ‐131,523
1 Police Records Lead 5,968 ‐7,617 71,617 ‐91,399
1 Behavioral Health Specialist 5,691 ‐7,265 68,289 ‐87,176
36 Police Officer 5,691 ‐7,265 68,289 ‐87,176
1 Administrative Assistant (Conf)5,275 ‐6,497 63,297 ‐77,961
1 Evidence Technician 5,030 ‐6,244 60,363 ‐74,924
1 Community Service Officer 5,030 ‐6,244 60,364 ‐74,924
3 Administrative Support II 4,252 ‐5,432 51,024 ‐65,190
57.0
LOCOM
1 Communications Manager 9,732 ‐11,886 116,786 ‐142,631
2 Communications Operations Supervisor 9,015 ‐10,960 108,185 ‐131,523
2 Lead Communications Operator 5,691 ‐7,265 68,289 ‐87,176
6 Senior Communications Operator 5,098 ‐6,391 61,175 ‐76,692
6 Communications Operators 4,625 ‐5,816 55,497 ‐69,787
17.0
74 TOTAL POLICE
REDEVELOPMENT
1 Redevelopment Mgr/Asst to City Mgr 11,579 ‐14,080 138,949 ‐168,965
0.3 Administrative Assistant 5,119 ‐6,527 61,425 ‐78,336
1.3
BUILDING
0.2 11,579 ‐14,080 138,949 ‐168,965
1 9,015 ‐10,960 108,185 ‐131,523
2 6,218 ‐7,934 74,612 ‐95,205
2 5,408 ‐6,900 64,898 ‐82,808
2 5,408 ‐6,900 64,898 ‐82,808
1 6,528 ‐8,334 78,336 ‐100,010
1 5,627 ‐7,181 67,519 ‐86,178
1
Community Development Director
Building Official
P lan Examsiner II
Building Permit Specialist
Building Inspector III
Se En lio ecrtrical Inspector
P lan Examsiner I
Pe r Tm ecithnician II 5,119 ‐6,528 61,425 ‐78,336
10.2
Monthly Salary Range
(as of July 1, 2022)
Annual Salary Range
(as of July 1, 2022)
188
61
Lake Oswego Adopted Budget 2023-25
Positions & Salary RangesPOSITIONS & SALARY RANGES
FTE POSITION low high low high
ENGINEERING DEPARTMENT
1 City Engineer 10,737 ‐13,046 128,840 ‐156,546
1 Assistant City Engineer 9,373 ‐11,506 112,470 ‐138,076
1 Principal Engineer 8,170 9,932 98,043 ‐119,189
1 GIS Services Supervisor 7,391 ‐8,984 88,695 ‐107,811
1 Engineering Development Coord.6,876 ‐8,769 82,517 ‐105,231
3 Senior Associate Engineer 6,876 ‐8,769 82,517 ‐105,231
1 Citizen Information Specialist 6,876 ‐8,769 82,517 ‐105,231
2 Associate Engineer 6,731 ‐8,587 80,770 ‐103,047
1 Chief Surveyor 6,528 ‐8,334 78,336 ‐100,010
1 Engineering Program Lead 6,218 ‐7,934 74,617 ‐95,205
1 ADA Coordinator 6,218 ‐7,934 74,617 ‐95,205
1 Construction Inspector 5,968 ‐7,617 71,614 ‐91,399
3 Engineering Technician III 5,968 ‐7,617 71,614 ‐91,399
1 Engineering Technician I 4,798 ‐6,122 57,576 ‐73,468
1 Technical Support Analyst (GIS)5,968 ‐7,617 71,617 ‐91,399
1 Technical Support Specialist (GIS)5,145 6,570 61,736 ‐78,835
1 Administrative Assistant 5,118 ‐6,528 61,425 ‐78,336
1 Administrative Support III 4,252 ‐5,432 51,024 ‐65,190
1 Administrative Support I 3,784 ‐4,831 45,408 ‐57,972
0.8 Part‐time employee(s)
24.8
PUBLIC WORKS SUPPORT SERVICES DEPARTMENT
1 Public Works Director 11,579 ‐14,080 138,949 ‐168,965
1 Maintenance Field Services Manager 8,170 ‐9,932 98,034 ‐119,189
1 Management and Program Analyst 6,218 ‐7,934 74,612 ‐95,205
1 Lead Electrician 6,528 ‐8,334 78,336 ‐100,010
1 Lead Mechanic 5,144 ‐6,570 61,737 ‐78,835
1 Support Services Specialist 5,119 ‐6,528 61,424 ‐78,336
1 Mechanic 4,798 ‐6,122 57,577 ‐73,468
1 Technical Support Coordinator 6,218 ‐7,934 74,612 ‐95,205
1 Administrative Support III 4,252 ‐5,432 51,024 ‐65,190
1 City Beautification Speciaist 5,573 ‐7,105 66,875 ‐85,262
0.5 Part‐time employee(s)
10.5
SEWER ‐ Maintenance Services Division
1 Utility Superintendent 6,816 ‐8,280 81,789 ‐99,366
1 Crewleader 5,573 ‐7,105 66,875 ‐85,262
5 Utility Worker 4,344 ‐5,547 52,127 ‐66,563
0.8 Part‐time employee(s)
7.8
STORMWATER ‐ Maintenance Services Division
0.5 Maintenance Field Services Manager 8,170 ‐9,932 98,034 ‐119,189
1 Crewleader 5,573 ‐7,105 66,875 ‐85,262
2 Utility Worker 4,344 ‐5,547 52,127 ‐66,563
3.5
Monthly Salary Range
(as of July 1, 2022)
Annual Salary Range
(as of July 1, 2022)
189
62
Lake Oswego Adopted Budget 2023-25
Positions & Salary RangesPOSITIONS & SALARY RANGES
0 Engineering Program Supervisor low high low high
STREET ‐ Maintenance Services Division
0.5 Maintenance Field Services Manager 8,170 ‐9,932 98,034 ‐119,189
1 Crewleader 5,573 ‐7,105 66,875 ‐85,262
2 Utility Worker 4,344 ‐5,547 52,127 ‐66,563
0.5 Part‐time employee(s)
4.0
WATER ‐ Water Treatment and Maintenance Services Divisions
1 Water Treatment Plant Manager 9,373 ‐11,506 112,470 ‐138,076
1 Asst. Water Treatment Plant Manager 7,391 ‐8,984 88,695 ‐107,811
1 Utility Superintendent 6,816 ‐8,280 81,789 ‐99,366
5 WTP Operator IV 6,034 ‐7,705 72,408 ‐92,460
1 Water Conservation Specialist 5,968 ‐7,617 71,617 ‐91,399
2 WTP Operator III 5,573 ‐7,105 66,875 ‐85,262
1 Instrumentation Technician 5,573 ‐7,105 66,875 ‐85,262
1 Administrative Assistant 5,118 ‐6,528 61,425 ‐78,336
1 Crewleader 5,573 ‐7,105 66,875 ‐85,262
4 Utility Worker 4,344 ‐5,547 52,127 ‐66,563
1 Maintenance Technician 4,656 ‐5,944 55,871 ‐71,326
0.3 Part‐time employee(s)
19.3
330.3 Total Full‐Time Positions
52.3 Total Part‐Time FTEs
382.6 Total Full‐Time Equivalents (FTEs)
Monthly Salary Range
(as of July 1, 2022)
Annual Salary Range
(as of July 1, 2022)
190
POSITIONS & SALARY RANGES
FTE POSITION low high low high
ENGINEERING DEPARTMENT
1 City Engineer 10,737 ‐13,046 128,840 ‐156,546
1 Assistant City Engineer 9,373 ‐11,506 112,470 ‐138,076
1 Principal Engineer 8,170 9,932 98,043 ‐119,189
1 GIS Services Supervisor 7,391 ‐8,984 88,695 ‐107,811
1 Engineering Development Coord.6,876 ‐8,769 82,517 ‐105,231
3 Senior Associate Engineer 6,876 ‐8,769 82,517 ‐105,231
1 Citizen Information Specialist 6,876 ‐8,769 82,517 ‐105,231
2 Associate Engineer 6,731 ‐8,587 80,770 ‐103,047
1 Chief Surveyor 6,528 ‐8,334 78,336 ‐100,010
1 Engineering Program Lead 6,218 ‐7,934 74,617 ‐95,205
1 ADA Coordinator 6,218 ‐7,934 74,617 ‐95,205
1 Construction Inspector 5,968 ‐7,617 71,614 ‐91,399
3 Engineering Technician III 5,968 ‐7,617 71,614 ‐91,399
1 Engineering Technician I 4,798 ‐6,122 57,576 ‐73,468
1 Technical Support Analyst (GIS)5,968 ‐7,617 71,617 ‐91,399
1 Technical Support Specialist (GIS)5,145 6,570 61,736 ‐78,835
1 Administrative Assistant 5,118 ‐6,528 61,425 ‐78,336
1 Administrative Support III 4,252 ‐5,432 51,024 ‐65,190
1 Administrative Support I 3,784 ‐4,831 45,408 ‐57,972
0.8 Part‐time employee(s)
24.8
PUBLIC WORKS SUPPORT SERVICES DEPARTMENT
1 Public Works Director 11,579 ‐14,080 138,949 ‐168,965
1 Maintenance Field Services Manager 8,170 ‐9,932 98,034 ‐119,189
1 Management and Program Analyst 6,218 ‐7,934 74,612 ‐95,205
1 Lead Electrician 6,528 ‐8,334 78,336 ‐100,010
1 Lead Mechanic 5,144 ‐6,570 61,737 ‐78,835
1 Support Services Specialist 5,119 ‐6,528 61,424 ‐78,336
1 Mechanic 4,798 ‐6,122 57,577 ‐73,468
1 Technical Support Coordinator 6,218 ‐7,934 74,612 ‐95,205
1 Administrative Support III 4,252 ‐5,432 51,024 ‐65,190
1 City Beautification Speciaist 5,573 ‐7,105 66,875 ‐85,262
0.5 Part‐time employee(s)
10.5
SEWER ‐ Maintenance Services Division
1 Utility Superintendent 6,816 ‐8,280 81,789 ‐99,366
1 Crewleader 5,573 ‐7,105 66,875 ‐85,262
5 Utility Worker 4,344 ‐5,547 52,127 ‐66,563
0.8 Part‐time employee(s)
7.8
STORMWATER ‐ Maintenance Services Division
0.5 Maintenance Field Services Manager 8,170 ‐9,932 98,034 ‐119,189
1 Crewleader 5,573 ‐7,105 66,875 ‐85,262
2 Utility Worker 4,344 ‐5,547 52,127 ‐66,563
3.5
Monthly Salary Range
(as of July 1, 2022)
Annual Salary Range
(as of July 1, 2022)
189
63
Lake Oswego Adopted Budget 2023-25
Historical Summary of Full-Time Equivalent (FTE) PositionsHISTORICAL SUMMARY OF FULL-TIME EQUIVALENT (FTE) POSITIONS
Year CAO CMO LORA Facilities Finance Fire HR IT Library Court P&R* ACC Plan Police Comm Total
2013‐14 4.0 9.1 1.4 4.0 10.1 52.0 3.0 9.5 33.7 3.5 40.1 8.6 15.3 52.5 16.5 263.3
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
* Building became a separate fund as of 7‐1‐13; and Golf is included in Parks as of 7‐1‐19.
General
‐
10
20
30
40
50
60
70
80
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
74.0
10.2
4.1
24.8
10.5
4.0 3.5
7.8
19.3
Adopted 2021‐23 Adopted 23‐25
FTE's Per Department by Budget Period
352.1
350.1 347.3
344.8 344.3 345.3 346.7
358.8
382.6
330
340
350
360
370
380
390
2013‐14 2014‐15 2015‐16 2016‐17 2017‐18 2018‐19 2019‐21 2021‐23 2023‐25
8.7
8.8
8.9
9.0
9.1
9.2
9.3
9.4
9.5
9.6
Full‐time Equivalent (FTE) per 1,000 Population
FTE total FTE per 1,000 pop.
64
Lake Oswego Adopted Budget 2023-25
Historical Summary of Full-Time Equivalent (FTE) PositionsHISTORICAL SUMMARY OF FULL-TIME EQUIVALENT (FTE) POSITIONS
Building 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.
7.9 5.3 2.8 8.1 22.8 9.9 5.1 3.8 6.0 17.2 8.0 72.8 352.1 303.0 49.1 36,990 9.5
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 39,480 9.1
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 41,148 9.3
The table below summarizes the changes in FTEs from the current biennial budget for 2023‐25 with the prior biennial budget for 2021‐23:
Moved New
General:
CMO 0.5 Redistributed Equity Program Manager
CMO 0.5 Added to Deputy City Manager
HR (0.5)Moved Equity Program Manager to CMO
Finance 2.0 Redistributed utility billing from Public Works
ACC (0.3)Removed PT Clerical‐Office Positions and reduced temporary FTE
Planning 0.4 Redistributed Administrative Support from Building
Planning (0.2)Redistributed Community Development Director
Parks 21.9 FTE added for LORAC operations
Total General 2.2 22.1
Building:0.2 Redistributed Community Development Director
(0.4)Redistributed Administrative Support to Planning
1.0 Added full time Inspector
0.3 Added to Inspector III
(0.2)1.3
Tennis:1.0 Added to Administrative Support Staff
Engineering:
(1.0)Removed Senior Associate position
Public Works Support Services
0.5 Moved Electrician from Street
(0.1)Reduction of Motor Pool Temp position
0.5 Added to Public Works Director
0.5 0.4
Street Maintenance (0.5)Moved Electrician to Public Works Support Services
Stormwater Maintenance (0.1)Redistributed Utility Worker to Sewer
Sewer Maintenance (0.8)Redistributed utility billing to Finance
0.7 Redistributed Utility Worker from Water
0.1 Redistributed Utility Worker from Stormwater
0.0 0.0
Water Maintenance
(1.2)Redistributed utility billing to Finance
(0.7)Redistributed Utility Worker to Sewer
Total WTP (1.9)0.0
Total Change ‐ 23.8
BN23 FTEs 358.8
BN25 FTEs 382.6
BN23 BN25 Change
Regular positions (Full‐time & Part‐time)334.8 345.3 10.5
Temporary positions 24.0 37.3 13.3
FTEs 358.8 382.6 23.8
Parks & Rec ‐ Other Public Works
65
Lake Oswego Adopted Budget 2023-25
City Budget Resolution
City Budget Resolution 23-21 Page 1 of 4
RESOLUTION 23‐21
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAKE OSWEGO ADOPTING THE CITY OF LAKE
OSWEGO BUDGET FOR THE BIENNIUM COMMENCING JULY 1, 2023, MAKING APPROPRIATIONS,
LEVYING AD VALOREM TAXES, AND CLASSIFYING THE LEVY PURSUANT TO SECTION 11b, ARTICLE
XI OF THE OREGON CONSTITUTION.
BE IT RESOLVED by the City Council of the City of Lake Oswego that:
Section 1. The City Council hereby adopts the budget for the 2023‐25 biennium in the sum of
$456,986,653898. The budget is now on file at the Finance Department, City Hall, Lake Oswego,
Oregon.
Section 2. The amounts listed below are hereby appropriated for the biennium beginning
July 1, 2023 for the purposes stated.
GENERAL FUND
General Administration $ 26,659,914
Police 36,856,594
Fire 31,069,829
Parks & Recreation 33,971,564
Library 13,796,496
Planning 8,156,124
Adult Community Center 3,554,829
Municipal Court 3,211,081
Redevelopment 1,249,243
Nondepartmental
Materials and Services Transfers to Other Funds 1,375,000 4,220,000
Contingency 10,036,000
Total Appropriations $ 174,156,674
PUBLIC WORKS:
Water Fund
Water Department $ 29,264,000
Debt Service 11,642,000
Transfers to Other Funds 2,000,000
Contingency 3,608,068
Total Appropriations $ 46,514,068
Sewer Fund
Sewer Department $ 47,184,000
Debt Service 11,254,000
Contingency 4,985,332
Total Appropriations $ 63,423,332
66
Lake Oswego Adopted Budget 2023-25
City Budget Resolution
City Budget Resolution 23-21 Page 2 of 4
Street Fund
Street Department $ 25,294,000
Debt Service 1,593,000
Contingency 5,363,670
Total Appropriations $ 32,250,670
Stormwater Fund
Stormwater Department $ 10,295,000
Debt Service 231,000
Contingency 3,849,521
Total Appropriations $ 14,375,521
Public Works Support Services
Operations Services Department
$ 5,109,000
Contingency 413,137
Total Appropriations $ 5,522,137
Systems Development Charges Fund
Systems Development Charges Department $ 9,200,000
Contingency 12,600,849
Total Appropriations $ 21,800,849
OTHER FUNDS:
City/LORA Debt Service Fund
Debt Service
Total Appropriations
$ 7,120,000
$ 7,120,000
Engineering Fund
Engineering Department $ 10,753,000
Contingency 483,798
Total Appropriations $ 11,236,798
Building Fund
Building Department $ 6,514,000
Contingency 545,000
Total Appropriations $ 7,059,000
Bonded Debt Service Fund
Debt Service
Total Appropriations
$ 4,170,000
$ 4,170,000
67
Lake Oswego Adopted Budget 2023-25
City Budget Resolution
City Budget Resolution 23-21 Page 3 of 4
Tennis Facility Fund
Tennis Facility Department $ 1,023,000
Contingency 161,554
Total Appropriations $ 1,184,554
Tourism Fund
Tourism Department $ 78,000
Transfers to Other Funds 352,000
Contingency 198,250
Total Appropriations $ 628,250
Trolley Fund
Trolley $ 271,000
Contingency 441,602
Total Appropriations $ 712,602
Public Art Fund
Public Art
Total Appropriations
$ 552,000
$ 552,000
Parks Bond Fund
Parks Bond Department $ 2,440,000
Transfers to Other Funds 7,136,000
Contingency 781
Total Appropriations $ 9,576,781
Parks Recreation Center Fund
Parks Recreation Center $ 23,680,000
Contingency 520
Total Appropriations $ 23,680,520
ACC Endowment Fund
Transfers to Other Funds
Total Appropriations
$ 150,000
$ 150,000
Library Endowments Fund
Transfers to Other Funds
Total Appropriations
$ 66,000
$ 66,000
Capital Reserve Fund
Transfers to Other Funds $ 1,800,000
Total Appropriations $ 1,800,000
Summary Totals for All Funds
Total Appropriations $ 425,979,756
Total Unappropriated and Reserves Amounts 31,007,142
TOTAL ADOPTED BUDGET for 2023‐25 $ 456,986,898
68
Lake Oswego Adopted Budget 2023-25
City Budget Resolution
69
Lake Oswego Adopted Budget 2023-25 70
I
City of Lake Oswego
380 A Avenue
PO Box 369
Lake Oswego, OR 97034
503-635-0260
For more detailed budget information go to our website
www.lakeoswego.city/finance/city-budget