056-21 - Ordinance - Amending the 2021-2022 Biennial BudgetORDINANCE NO. 056-21
AN ORDINANCE OF THE CITY OF PORT ORCHARD, WASHINGTON,
AMENDING THE 2021-2022 BIENNIAL BUDGET AS ADOPTED BY
ORDINANCE NO. 035-20, AND AMENDED BY ORDINANCE NOS.
015-21 032-21, AND050-21; TO RECOGNIZE EXPENDITURES AND
REVENUES NOT ANTICIPATED AT THE TIME OF THE ADOPTION
OF THE 2021-2022 BIENNIAL BUDGET; PROVIDING FOR
TRANSMITTAL TO STATE; PROVIDING FOR PUBLICATION; AND
SETTING AN EFFECTIVE DATE.
WHEREAS, the City of Port Orchard adopted its 2021— 2022 Biennial Budget via
Ordinance No. 035-20, which was previously amended by Ordinance No. 015-21, and
Ordinance No. 032-21, and Ordinance No. 050-21; and
WHEREAS, the City desires to keep current on necessary budget amendments;
and
WHEREAS, it is necessary to consider adjustments to accounts and/or funds by
means of appropriation adjustments that could not have been anticipated at the time of
passage of the 2021— 2022 Biennial Budget; and
WHEREAS, the City Council adopted the 2021-2022 mid -biennial budget on
October 26, 2021 and approved an estimated $2.5 million purchase for a future
Community and Events Center site; and
WHEREAS, 2021-2022 mid -biennial budget amendment provided for the
revenue and expense of the purchase but did not provide for the flexibility for the City
to cover the cashflow of the purchase; and
WHEREAS, due to the timing of State of Washington and the Kitsap Public
Facility District funding the City will need to cover the cashflow of the purchase and seek
reimbursement; and
WHEREAS, the mechanics of transfer to cover the cashflow were not included in
the 2021-2022 mid -biennial budget amendment; and
WHEREAS, the city will transfer up to $2.250 million from the current expense
fund 001 to the capital project fund 302 to cover the timing of the purchase and when
the reimbursement is received the fund 302 will transfer up to $2.250 million back to
fund 001; and
WHEREAS, 2021-2022 budget provided for the revenue and expense of work to
be performed at Etta Turner Park for $40,000 with $25,000 coming from the recreation
Ordinance No. 056-21
Page 2 of 4
reserve account transferred from current expense fund 001 to fund 302; and
WHEREAS, the Etta Turner Park project is coming to a close and will need an
additional estimated $25,000 of expenditure authority as well as funding to complete
the project; and
WHEREAS, the City Council approves an additional expenditure authority from
Fund 302 for Etta Turner Park up to $25,000 to be paid from the recreation reserve; and
WHEREAS, the City will transfer up to $25,000 from the recreation reserve
account in the current expense fund 001 to the capital projects fund 302 for Etta Turner
Park up to $25,000 as needed to complete the project; and
WHEREAS, the 2022 ending fund balance for the current expense 001 fund for
the recreation reserve account will be reduced by $25,000; and
WHEREAS, the City Finance Committee met on November 16, 2021, to review
the proposed budget amendment and made a recommendation to approve; and
WHEREAS, the City Council has considered the proposed budget amendments
and finds that amendments authorized by this Ordinance are consistent with applicable
laws and financial policies, and further the public's health, safety and welfare; now,
therefore,
THE CITY COUNCIL OF THE CITY OF PORT ORCHARD, WASHINGTON, DO ORDAIN AS
FOLLOWS:
SECTION 1. The 2021— 2022 Biennial Budget, and enabling Ordinance No. 035-20, as
amended by Ordinance No. 015-21, Ordinance No. 032-21 and Ordinance No. 050-21, is hereby
amended to reflect the following:
Ordinance No. 056-21
Page 3 of 4
2021-2022 Biennial Budget
Fund No.
JFund Name
IType
I Ordinance-035-20
I Or{finance-050-21 Ad'ustment Ordinance-XXX 21
001
Current Expense Fund
Revenue
$
26,069,100
$
33,279,201
$2,250,000
$ 35,529,201
Expense
$
26,069.100
$
33,279,201
P$2,250,000
$ 35,529,201
002
City Street
Revenue
$
5,131,900
$
7,601,171
$
$ 7,601,171
Expense
$
5,131,900
$
7,601,171
$
$ 7,601,171
003
Stabilization
Revenue
$
2,300,000
$
2,693,687
$
$ 2,693,687
Expense
$
2,300,000
$
2.693,687
$
$ 2,693,687
103
Criminal Justice
Revenue
$
760.900
$
869,508
$
$ 869,508
Expense
$
760,900
$
869,508
$
$ 869,508
104
Special Investigative Unit
Revenue
$
102,000
$
105,797
$
$ 105,797
Expense
$
102,000
$
105,797
$
$ 105,797
107
Community Events
Revenue
$
400,000
$
412,002
$
$ 412,002
Expense
$
400,000
$
412.002
$
$ 412,002
108
Paths & Trails
Revenue
$
12,900
$
13,096
$
$ 13,096
Expense
$
12,900
$
13,096
$
$ 13,096
109
Real Estate Excise Tax
Revenue
$
4.854.000
$
6,193,992
$
$ 6,193,992
Expense
$
4,854,000
$
6,193, 992
$
$ 6,193, 992
111
Impact Fee
Revenue
$
2,282,500
$
4,006,467
$
$ 4,006,467
Expense
$
2,282,500
$
4,006,467
$
$ 4,006,467
206
Bond Redemption Fund
Revenue
$
598,200
$
598,200
$
$ 598,200
Expense
$
598,200
$
598,200
$
$ 598,200
302
Capital Construction
Revenue
$
620,000
$
3,606,707
$2.275,000
$ 5,881,707
Expense
$
620,000
$
3.606,707
$2,275,000
$ 5,881,707
304
Street Capital Projects
Revenue
$
4,328,100
$
7,278,848
$
$ 7,278,848
Expense
$
4.328,100
$
7,278,848
$
$ 7,278,848
401
Water -Sewer Utilities
Revenue
$
-
$
-
$
$ -
Expense
$
$
$
$
403
Water -Sewer Cumulative Reserve
Revenue
$
$
$
$ -
Expense
$
$
-
$
$ -
411
Water - Operations
Revenue
$
8,504,400
$
9,694,063
$
$ 9,694,063
Expense
$
8,504,400
$
9,694,063
$
$ 9,694,063
412
Water -Stabilization
Revenue
$
917,000
$
950,216
$
$ 950,216
Expense
$
917,000
$
950,216
$
$ 950,216
413
Water- Capital Projects
Revenue
$
6,964,200
$
7,419,754
$
$ 7,419,754
Expense
$
6,964.200
$
7.419,754
$
$ 7,419,754
414
Water- Debt Service
Revenue
$
840,250
$
840,250
$
$ 840,250
Expense
$
840,250
$
840,250
$
$ 840,250
421
Storm Drainage - Operations
Revenue
$
5,076,900
$
5,352,120
$
$ 5,352,120
Expense
$
5,076,900
$
5,352.120
$
$ 5.352,120
422
Storm Drainage - Stabilization
Revenue
$
503,300
$
533,931
$
$ 533,931
Expense
$
503,300
$
533,931
$
$ 533,931
423
Storm Drainage - Capital Projects
Revenue
$
30,100
$
99,113
$
$ 99,113
Expense
$
30,100
$
99,113
$
$ 99,113
424
Storm Drainage - Debt Service
Revenue
$
355,300
$
355,300
$
$ 355,300
Expense
$
355,300
$
355,300
$
$ 355,300
431
Sewer - Operations
Revenue
$
12,659,200
$
13,711,301
$
$ 13,711,301
Expense
$
12,659,200
$
13,711,301
$
$ 13,711,301
432
Sewer -Stabilization
Revenue
$
1,355,050
$
1,422,016
$
$ 1,422,016
Expense
$
1,355,050
$
1,422,016
$
$ 1,422,016
433
Sewer -Capital Projects
Revenue
$
9,612.100
$
20.566,150
$
$ 20,566,150
Expense
$
9,612,100
$
20.566,150
$
$ 20,566,150
434
Sewer - Debt Service
Revenue
$
550,000
$
550,000
$
$ 560,000
Expense
$
550,000
$
550,000
$
$ 550,000
500
ER&R
Revenue
fw--o
$
2
4,927,400
A Q77 A()O
$
C
5,271,030
S o71 nzn
$
4`
$ 5,271,030
@ C �74 non
Grand Total
evenuel
$ 99,754,800
1 $ 133,423,920
$4,525,000
$ 137,948,920
Grand Total
Expense
$ 99,754,800
$ 133,423,920
$4,525,000
$ 137.948.920
Ordinance No. 056-21
Paize 4 of 4
SECTION 2. Transmittal, The City Clerk shall transmit a complete, certified copy of the
amended budget as adopted to the state auditor and to the Association of Washington Cities
per RCW 35,34.130.
SECTION 3. Severability. If any section, sentence, clause or phrase of this Ordinance
should be held to be unconstitutional or unlawful by a court of competent jurisdiction, such
invalidity or unconstitutionality shall not affect the validity or constitutionality of any other
section, sentence, clause or phrase of this Ordinance.
SECTION 4. Corrections. Upon approval of the city attorney, the city clerk and the
codifiers of this ordinance are authorized to make necessary technical corrections to this
ordinance, including, without limitation, the correction of clerical errors; references to other
local, state, or federal laws, codes, rules, or regulations; or section/subsection numbering.
SECTION 5. Publication. This Ordinance shall be published by an approved summary
consisting of the title. A summary of this Ordinance may be published in lieu of the entire
ordinance, as authorized by State Law.
SECTION 6. Effective Date. This ordinance shall be in full force and effect five (5) days
after posting and publication as required by law.
PASSED by the City Council of the City of Port Orchard, APPROVED by the Mayor and
attested by the Clerk in authentication of such passage this 23d day of November 2021.
AT
Brandy Rlnearson, MMC, City Clerk
APPROVED AS TO FORM:
Charlotte Archer, City Attorney
PUBLISHED: November 26, 2021
EFFECTIVE DATE: December 1, 2021
Robert Putaansuu, Mayor
,
uCouncilmemberohCson,
R•o C
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SEAL
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