Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Municipal Finance topic
No spam. Unsubscribe anytime.
Battle Ground posts higher 2024 revenues; finance director credits sales-tax growth and ARPA-funded capital work
Summary
City staff presented the finalized 2024 financial picture to council: sales-tax receipts remain above pre-2021 levels, permit and development revenues were up in several categories, and one-time ARPA funds were used to cover capital projects to limit ratepayer impacts.
City finance staff presented the City of Battle Ground’s completed 2024 financial results during the March 17 council meeting, reporting higher overall revenues for the general fund and a series of capital projects funded in part by ARPA money.
The presentation, delivered in detail to council, described accounting methods, audited-audit timing, revenue sources and capital spending. The finance presenter described government fund accounting and said the city will host its annual audit beginning April 21.
Why it matters: the report shows the city closed 2024 with stronger revenues than budgeted in several categories; staff said one-time federal ARPA funds were used to fund capital projects so ratepayers would not bear the full cost.
Highlights from the 2024 financial review - Sales tax: The city’s regular sales-tax receipts increased sharply in 2021 and have remained materially higher than pre-2021 levels. Finance staff reported regular sales-tax collections of about $5.6 million for 2024 (a modest decline from 2023) but noted the multi-year trend shows continued elevation above earlier years. - Mix of revenues: Taxes made up roughly half of general-fund revenues; utility taxes and charges for services were other significant sources. The Transportation Benefit District and other restricted sales-tax streams were discussed separately. - Development activity: Single-family building permits rose unexpectedly in 2024 (284 permits compared with 182 in 2023). Construction-sector sales-tax receipts have increased significantly since 2021, reflecting higher construction values and activity. - Development-related revenue and contributed capital: System-development and impact fees for water, sewer and parks showed notable receipts in 2024; staff also recorded contributed capital (infrastructure handed to the city by developers) across streets, storm drainage, water and sewer. - Grants and ARPA: The city received multiple federal and state grants and recorded $3.5 million of governmental capital projects and $4.6 million of proprietary (utility) capital projects in 2024. Finance staff emphasized that significant projects (90 Second Avenue, an EQ basin, a reservoir and pump-station work) were financed in part by ARPA funds so recurring rate increases could be moderated.
Expenditures, audit and next steps Staff reported general fund revenues of roughly $28.4 million for 2024 against budgeted figures and noted most divisions operated within budget. The city’s auditors are scheduled to begin field work in April; final audited statements will follow. Finance staff said most long-duration ARPA obligations were in place and work was on track to meet federal deadlines.
Council reaction and context Council members asked for clarification about the drivers of sales-tax growth since 2021 (staff said a shift to destination-based collections and changes in consumer and delivery patterns during and after the pandemic) and whether a lower pipeline of subdivision applications means permit revenue will fall next year (staff said permit timing is irregular and multi-year planning makes predictions uncertain). Finance staff recommended continued monitoring of permit pipelines and noted that one-time federal funds had helped reduce immediate pressure on rate payers.
Ending: The city will proceed with the planned audit; staff said they would provide additional detail on any requested line items in the published annual report.
