2021-2022 Final BudgetCITY OF PORT ORCHARD
The mission of the City of Port Orchard is to promote economic development and prosperity within our
community while simultaneously providing quality support and services to our residents. We are dedicated
to providing a high level of public safety, infrastructure, and economic strength while preserving our small-
town character.
2021-2022
BUDGET
FOR FISCAL YEAR JANUARY 1, 2021 THROUGH DECEMBER 31, 2022
ADOPTED BY:
The City Council
Port Orchard, Washington
ORDINANCE NO. 035-20
PREPARED BY:
Finance Department
Noah Crocker
FINANCE DIRECTOR
Rebecca Nichols
ASSISTANT FINANCE DIRECTOR
ACCOUNTING ASSISTANTS
Kathy Cain
Heidi Draper
Gretchen Isaksson
Kori Pearson
Patti Saltsgaver
Janell Smith
Susan Unser
TABLE OF CONTENTS
INTRODUCTION
Mayor's Letter....................................................................................................................................
1
CityOverview.....................................................................................................................................
5
GeneralInformation...........................................................................................................................
8
StatisticalInformation.........................................................................................................................
9
BudgetProcess..................................................................................................................................
11
BudgetCalendar................................................................................................................................
12
OrdinanceNo. 035-20........................................................................................................................
13
OrganizationCharts...........................................................................................................................
18
Officials...............................................................................................................................................
20
Boards and Commissions..................................................................................................................
21
CouncilCommittees...........................................................................................................................
24
CouncilGoals.....................................................................................................................................25
FinancialMessage.............................................................................................................................
26
BudgetGuide.....................................................................................................................................
27
Financial Policies Resolution 053-20.................................................................................................45
Citywide Revenues & Expenditures...................................................................................................
57
Summaryof Revenues.......................................................................................................................
58
Summary of Expenditures..................................................................................................................
59
2021-2022 Budget Revenues by Category........................................................................................
60
2021-2022 Budget Expenditures by Category ...................................................................................21
FundBalance Changes......................................................................................................................
62
TransferSchedule..............................................................................................................................
64
GENERAL FUNDS
Overview............................................................................................................................................
65
Revenues & Expenditures..................................................................................................................
67
FundBalance.....................................................................................................................................
68
GENERAL GOVERNMENTAL REVENUES
Current Expense Revenues...............................................................................................................70
CityStreet Revenues.........................................................................................................................
75
GENERAL GOVERNMENTAL EXPENDITURES
Administration Department.................................................................................................................
79
Legislative- City Council................................................................................................................
87
Executive— Mayor..........................................................................................................................
87
RecordServices.............................................................................................................................88
LegalServices................................................................................................................................
88
HumanResources.........................................................................................................................
88
Miscellaneous................................................................................................................................
88
Festivalof Chimes & Lights............................................................................................................
89
FinanceDepartment...........................................................................................................................
90
Finance...........................................................................................................................................
94
InformationTechnology..................................................................................................................
95
MunicipalCourt..................................................................................................................................
97
PoliceDepartment..............................................................................................................................
101
PoliceDepartment..........................................................................................................................
104
Detention and Correction...............................................................................................................
107
EmergencyServices......................................................................................................................
107
Community Development Department...............................................................................................
109
CommuteTrip Reduction...............................................................................................................
115
BuildingInspections.......................................................................................................................
115
CommunityDevelopment...............................................................................................................
115
PropertyDevelopment...................................................................................................................
115
PublicWorks Department..................................................................................................................
117
Other Governmental Services........................................................................................................
125
Library Services and Facilities.......................................................................................................
125
Parks..............................................................................................................................................
126
CityStreet......................................................................................................................................
127
ENTERPRISE FUNDS -OPERATIONS
Utility Overview (Water Sewer & Storm Drainage)............................................................................
131
REVENUES:
Water -Sewer Utility Fund 401 Closeout.............................................................................................
133
WaterUtility Operations.....................................................................................................................
135
Storm Drainage Utility Operations.....................................................................................................
136
SewerUtility Operations.....................................................................................................................
137
EXPENDITURES:
Water -Sewer Utility Fund 401 Closeout.............................................................................................
139
WaterUtility Operations.....................................................................................................................
144
Storm Drainage Utility Operations.....................................................................................................
145
SewerUtility Operations.....................................................................................................................
147
SPECIAL REVENUE FUNDS
REVENUES:
Criminal Justice ................
Special Investigative Unit.
Community Events ...........
Paths & Trails ...................
Real Estate Excise Tax ....
Impact Fee's.....................
EXPENDITURES:
Criminal Justice ................
Special Investigative Unit.
Community Events...........
Paths & Trails ...................
Real Estate Excise Tax ....
Impact Fee's.....................
CAPITAL PROJECTS FUNDS
REVENUES:
Capital Projects Overview...............................................................................
Capital Construction........................................................................................
Street Capital Projects....................................................................................
WaterCapital Fund.........................................................................................
Storm Drainage Capital Fund.........................................................................
SewerCapital Fund.........................................................................................
EXPENDITURES:
Capital Projects Overview...............................................................................
ii
150
150
151
151
151
152
154
154
155
155
155
156
160
Capital Construction ..............
Street Capital Projects ..........
Water Capital Fund ...............
Storm Drainage Capital Fund
Sewer Capital Fund ...............
DEBT SERVICE FUNDS
REVENUES:
Debt Service Overview ...................
Bond Redemption Fund .................
Water Debt Service Fund ...............
Storm Drainage Debt Service Fund
Sewer Debt Service Fund ..............
EXPENDITURES:
Debt Service Overview ...................
Bond Redemption Fund .................
Water Debt Service Fund ...............
Storm Drainage Debt Service Fund
Sewer Debt Service Fund ..............
STABILIZATION / RESERVE FUNDS
REVENUES
161
162
163
163
163
164
165
165
165
165
166
167
167
167
167
Stabilization/Reserve Funds Overview..............................................................................................
168
General Fund Stabilization.................................................................................................................
169
Cumulative Reserve for Municipal Equipment -Fund Closeout.......................................................
169
Water Sewer Equipment Replacement -Fund Closeout...................................................................
169
Water Sewer Cumulative Reserve -Fund Closeout..........................................................................
169
WaterStabilization Fund....................................................................................................................
170
Storm Drainage Stabilization Fund....................................................................................................
170
Storm Drainage Equipment Reserve -Fund Closeout.......................................................................
170
Sewer Stabilization Fund...................................................................................................................
170
EXPENDITURES:
Stabilization/Reserve Funds Overview..............................................................................................
171
GeneralFund Stabilization.................................................................................................................
172
Cumulative Reserve for Municipal Equipment -Fund Closeout.......................................................
172
Water Sewer Equipment Replacement -Fund Closeout...................................................................
172
Water Sewer Cumulative Reserve -Fund Closeout..........................................................................
172
Water Stabilization Fund....................................................................................................................
173
Storm Drainage Stabilization Fund....................................................................................................
173
Storm Drainage Equipment Reserve -Fund Closeout.......................................................................
173
Sewer Stabilization Fund...................................................................................................................
173
EQUIPMENT REPLACEMENT & REVOLVING FUND (ER&R)
Equipment Replacement & Revolving Fund Overview...................................................................... 174
Revenues........................................................................................................................................... 177
Expenditures...................................................................................................................................... 180
GLOSSARY..........................................................................................................182
a—f.ow. � CITY OF PORT ORCHARD
RBI iCA[ c' ;lalll. n _i��A►
r 61 kv r OF h "IYYI h I.W fck
January 1, 2021
To: Citizens of Port Orchard
M av0 r
216 Prospect Street, Port Orchard, WA 98366
Voice: (36o) 876-4407 • Fax: (36o) 895-9029
rputaansuu@cityofportorchard.us
www.cityofportorchard.us
Port Orchard City Council
Mayor's Budget Message and Accomplishments
The 2021-2022 Biennial Budget was crafted to address the vision presented by the council during our
budget process. This budget completes the capital projects already underway, continues to support
public safety and make critical investments for a sound and sustainable financial future.
This budget incorporated elements of an organizational assessment for personnel and implemented the
results of a salary survey. Continues to make investments in technology as we navigate the need to
telework because of COVID. Provides resources to our Police Department as they work towards
Accreditation. Increases funding for our parks and makes significant investments in street preservation
and maintenance.
Operating Budget Highlights
Administration Department
• Renewal and management of required contracts.
• Continue to invest in streamlining processes to allow the City to respond to the high volume of
public records requests.
• Incorporated elements of an organizational assessment.
• Funded the results of a salary survey.
Police Department
• Investments that keep public safety a high priority.
• Funding for a new Police records management system.
• Provided funding that will allow our Police Department to become accredited.
• In partnership with SK Fire, we funded a new Community Health Navigator position.
City of Port Orchard Page 1 of 192
2021-2022 Budget
CITY OF PORT ORCHARD
Mayor
216 Prospect Street, Port Orchard, WA 98366
Voice: (36o) 876-4407 • Fax: (36o) 895-9029
rputaansuu@cityofportorchard.us
www.cityofportorchard.us
Public Works Department
• Investments that keep public infrastructure and maintenance a high priority in our
transportation, water, sewer, and storm systems.
• Provides major investments in street preservation and maintenance.
• Added one new Engineering position.
Finance Department
• Continued investments in technology that improves efficiency.
• An additional FTE in Information Technology to provide user support.
Human Resources Department
• Funding provided to hire interns to assist in recruitment and job training.
Department of Community Development
• Provides funding in the Department of Community Development (DCD) to look forward by
planning to address future growth and needs of our citizens.
• Continues investments in code enforcement and abatement.
• Funding for a new FTE as a Building Official.
Courts Department
• Continues to operate our court system in an effective and efficient manner.
Capital Budget Highlights
The Capital Budget invests in major transportation, water and sewer projects. The water projects will
provide the water we need now and into the future as well as improve our water quality. Our sewer
projects will replace aging infrastructure that will protect the environment and provide for future
growth. The Bay Street Pedestrian Path will provide a transportation improvement that also acts as a
recreational amenity.
The Capital Budget was designed per council direction with the following guiding principles:
To maximize the return on investment and City resources, Council directed staff to focus on
completing the prioritized Comprehensive Plan projects list.
City of Port Orchard Page 2 of 192
2021-2022 Budget
CITY OF PORT ORCHARD
�yf.4M 14
s 1.= �n•■rnr
..�, Mayor
216 Prospect Street, Port Orchard, WA 98366
Voice: (36o) 876-4407 • Fax: (36o) 895-9029
rputaansuu@cityofportorchard.us
www.cityofportorchard.us
• Finance budgeted against the Comprehensive Plan projects for the 2021-2022 Biennial Budget.
• No new projects outside of the Comprehensive Plan were considered.
• The City will maintain a list of new projects which carry a status of a lower priority and can be re-
evaluated should any of the higher priority projects not advance.
• City staff will report back to the Mayor this project status updates.
Capital Budget Highlights:
Capital Projects
Number of Projects
Funded
Sewer Capital Projects
1
7,730,000
Water Capital Projects
2
2,957,000
Parks & Facilities Capital Projects
3
405,000
Transportation Capital Projects
4
2,573,000
Total Capital Projects
10
13,665,000
Capital Budget Project Detailed List:
Sewer Capital Proiects:
Marina Pump Station
Water Capital Projects:
Well #11 Design
Well #13 Construction
Parks Projects:
McCormick Splash Pad Retrofit
City Hall Improvements
Etta Turner Park
City of Port Orchard Page 3 of 192
2021-2022 Budget
CITY OF PORT ORCHARD
Mayor
216 Prospect Street, Port Orchard, WA 98366
Voice: (36o) 876-4407 • Fax: (36o) 895-9029
rputaansuu@cityofportorchard.us
www.cityofportorchard.us
Transportation:
TIP 1.2 Bay Street Pedestrian Path Right of Way Acquisitions
TIP 1.3 Bethel/Sedgwick Design
TIP 1.5A Old Clifton Road Design
TIP 1.8 Bay Pedestrian Pathway West -Situational Study
Conclusion
I would like to thank the professional staff for their input and hard work in writing this budget. I
look forward to working with the City's Finance Committee, Councilmembers and Citizens in the
implementation of our 2021-2022 biennial budget.
Sincerely,
Robert Puta nsuu
Mayor
City of Port Orchard
2021-2022 Budget
Page 4 of 192
CITY OVERVIEW
HISTORIC PORT ORCHARD
Port Orchard is the county seat of Kitsap. But it was not always the county seat, nor was it always called
Port Orchard.
SIDNEY STEVENS
Originally called Sidney, Port Orchard was platted in 1886 by Frederick Stevens,
who named it after his father Sidney. The Illinois inventor, Sidney M. Stevens came
west from DeKalb, IL for a family visit to the Long Lake area. He liked what he saw
so much that he paid $900 for 88 1/2 acres with the intention of creating a town.
The boundaries were similar to those today -Sinclair Inlet on
the north, Mitchell Road on the east, South Street on the
south, and one block west of Short Street on the west. Early
industry was primarily lumber and the loggers that
frequented the nine saloons in town. The town of Sidney
was incorporated September 15, 1890, and was the first in
Kitsap County to be both platted and incorporated.
Shortly after Sidney was platted, the Navy Department was
looking for a site for a second naval installation on the
Pacific Coast. Sidney residents took an active role in
influencing the commission of the Port Orchard Navy Yard
(now Puget Sound Naval Shipyard).
FREDERICK STEVENS
City of Port Orchard Page 5 of 192
2021-2022 Budget
The same year the Navy officially dedicated the Port Orchard Navy Yard, Sidney had its first big fire. The
town lost the original Sidney Hotel and a couple of residences on Prospect Street. In 1894, all buildings on
both sides of Bay between Sidney and Frederick
were burned down.
When the county was first established, the
county seat was placed in Port Madison. Sidney
decided it wanted the county seat and at the
general election in 1892, voters agreed since
Sidney had such bright development prospects.
In the middle of all this growth and occasional
- disaster was a political fight of major
proportions. Harry Masterman Orchard, ship's
clerk attached to the flagship Discovery received
credit for discovering the body of water that now
£_ bears his name. In December 1892, the people
of Sidney requested the legislature and
separately to the Post Office Department to
change the name of their town to Port Orchard. The legislature refused. Charleston (now West Bremerton)
had also requested the name of Port Orchard. Commander Morong requested the Navy yard mail be routed
through the proposed Port Orchard post office.
Through a series of confusions and misunderstanding by various departments about the geography of
this region, the Port Orchard post office ended up in Sidney and the Charleston post office was in Port
Orchard. It stayed this way for ten years until Will Thompson, editor of the Sidney Independent, went into
State legislature (1902-03) and succeeded in restoring the Charleston post office to Charleston and the
Port Orchard post office to Port Orchard. In 1903 the legislature changed the name of Sidney to what we
know it as today... Port Orchard.
PORT ORCHARD TODAY
Port Orchard is located on the Sinclair Inlet of
the Puget Sound. As a waterfront community we
are proud of our amenities. Our numerous
marinas provide visitors and boat dwellers alike
with convenient accommodations. Our downtown
corridor offers shopping, museums, entertainment,
galleries and dining. With ferry access from
Bremerton and Seattle, an excursion to Port
Orchard is an easy day trip or a weekend
getaway. When visiting our city, it is hard to miss
the majestic view of the Olympic Mountains and
the pride of military heritage just across the water
at the Puget Sound Naval Shipyard.
Port Orchard is business -friendly and customer service is our top priority. All city employees are trained
in customer service and are committed to providing you with services that exceed your expectations. If you
are thinking about opening a new business, wish to relocate your business, or grow your business, our staff
City of Port Orchard Page 6 of 192
2021-2022 Budget
are here to help you move seamlessly through the steps and get your business up and running in the City
of Port Orchard as soon as possible.
The city has an Economic Development/Tourism Committee, comprised of City Councilmembers and
City staff, whose goal this year is to adopt a Tourism Promotion Strategic Plan. The City of Port Orchard is
also a part of the Kitsap Economic Development Alliance, whose mission is through a partnership of
government and business, attract and retain primary businesses to Kitsap County and its individual
communities, ensuring growth and a desirable quality of life.
CULTURAL ACTIVITIES
Port Orchard plays host to many festivals and events throughout the year. The Farmers Market is
always a favorite of local citizens and operates every Saturday from April to October. Late spring/early
summer brings the fun of the Seagull Calling
Festival as part of the Kitsap Harbor Festival.
Take pleasure in the evenings at Waterfront Park
enjoying the free Concerts by the Bay series.
Summertime fun includes the Fathoms O' Fun
Festival and 4th of July Fireworks, concluding
with the Cruz Classic Street Fair in August.
Close out the year with the Annual Festival of
Chimes and Lights and Jingle Bell Run in
December — fun for the entire family.
PUBLIC ACCESS & AMENITY PROJECTS
This coming budget cycle will bring additional work on the Bay Street Pedestrian Pathway.
The City's Pedestrian Pathway project
continues to move forward with the final
phases of the pathway. Beginning at the foot -
ferry dock at Sidney, the pathway will make its
way along Bay Street ending at the Annapolis
dock. A long-term project, the pathway is
expected to be completed no later than 2023.
The pathway is part of Kitsap's countywide
Mosquito Fleet Trail. The Bay Street
Pedestrian Pathway provides a safe area for
walking and bicycling for local citizens and
tourists alike.
The South Kitsap Community Events Center
will provide a central gathering place and multi -purpose facility in downtown Port Orchard that will support
a multitude of functions for local and regional use. The facility will house the City's Regional Library branch
and support the community through public use of event and meeting space both large and small. The City
of Port Orchard continues to work towards making the city a place where its citizens want to live.
City of Port Orchard Page 7 of 192
2021-2022 Budget
GENERAL INFORMATION:
Form of Government
Mayor -Council
Type of Government
Code City
Location
Kitsap Peninsula
County
Kitsap
Land Area
11.21 miz
Population - 2019
14,062
Assessed Valuation (Taxable) 2,236,031,476
2021 PROPERTY TAX LEVY:
Regular Levy $3,041,366
2021 PROPERTY TAX RATE
Port Orchard City
1.360162
State School Levy
3.008526
Kitsap County C.E.
0.767629
Kitsap County Mental Health
.025000
Kitsap County Veterans Relief
.013000
Kitsap County Conservation Futures
.033619
P.U.D.
.057604
Port of Bremerton
.256789
S.K. Schools
3.040322
S.K. Fire & Rescue
1.623096
Kitsap Regional Library
.355685
Total Property Tax Rate
10.541432
UTILITY TAX RATE:
Electric, Telephone, Solid Waste 6%
Gas 6%
Cable 5%
PARKS He RECREATION:
Total Acreage 53.1
Number of Parks & Playgrounds 9
GENERAL INFORMATION
STREETS:
Total Streets in Miles 65.67
Total Pedestrian Trails in Miles 1.53
SALES TAX RATE:
City
0.84
State
6.50
Criminal Justice
0.10
Kitsap County
0.15
Kitsap Transit
1.10
County Jail Expansion
0.10
Emergency Communications
0.10
KC Mental Health Treatment Serv.
0.10
State Administration Fee
0.01
Sales Tax Rate
9.00
STATE EXCISE TAX RATE:
Water Utility 5.029%
Sewer Utility 3.852%
Storm Drainage Utility 1.800%
HOTEL/MOTEL TAX RATE: 0.20%
BUSINESS LICENSE FEE:
General Business $35.00
Non -Profit Business No Cost
2021 UTILITY BI-MONTHLY RATE:
Water $53.50 up to 3000 gal.
$81.50 base 3001 to 5000 gal.
+ 3.65-4.60 for each add'I 1000 gal.
Sewer $163.00
Storm (Residential) $28.00
City of Port Orchard
2021-2022 Budget
Page 8 of 192
STATISTICAL INFORMATION
Incorporated in 1890
Elevation: 140 feet
Latitude: 47.53 N, Longitude: 122.64 W
Population density: 3,628 people per square mile
Population in 2019: 14597. Population change since 2000: +89.7%
Females 7372: (50.5%)
Males 7225: _ (49.5%)
Washington median age: 37.9 years
Median resident age: 36.1 years
For population 25 years and over in Port Orchard:
• High school or higher: 91.8%
• Bachelor's degree or higher: 27.1 %
• Graduate or professional degree: 10.2%
• Unemployed:8.5%
• Mean travel time to work (commute): 27.9 minutes.
For population 15 years and over in Port Orchard city:
• Never married: 29.3%
• Now married: 50.5%
• Separated:1.6%
• Widowed:6.9%
• Divorced:11.7%
City Parks:
• Central/Clayton Park
• DeKalb Pier
• Downtown Parks (includes both city and DNR tidelands)
• Etta Turner Park
• Givens Field/Active Club
• McCormick Village Park
• Paul Powers Park
• Rockwell Park
• Van Zee Park
• Windfall Place Tot Lot
City of Port Orchard Page 9 of 192
2021-2022 Budget
June, July and August offer warm days and blue skies. August is usually the warmest summer month with
an average high of 75F and low 53F. December and January are the coldest of the winter months with
January averaging 44F high and 34F low. A day or two of snow is not uncommon during the winter. Our
reputation for constant winter rain is undeserved although many fall and winter days are overcast.
90°F
OF
70°F
Kul`
50°F
40°F
-VF
20°F
Average Temperatures
Jan Feb Mar Apr May Jun Jul Aug Sep Lit Nov Dec
Daily high
8 I
i
Average
5 in
Daily low
4 in
3 it
2n
US average
1 in
6n
Precipitation
Jan Feb Mar Apr May Jun Jul Aug Sep W Nov Dec
Estimated median household income in 2019: $73,781 (it was $34,020 in 2000)
Port Orchard: $73,781
Washington: $78,687
Estimated per capita income in 2019: $31,815 (it was $16,382 in 2000)
Estimated median house or condo value in 2016: $282,306 (it was $117,000 in 2000)
Port Orchard:
Washington:
$282,306
$306,400
city
Average
US average
Mean prices in 2019: All housing units: $437,438; Detached houses: $461,689; Townhouses or other
attached units: $365,121; In 2-unit structures: $330,380; In 3-to-4-unit structures: $439,730; In 5-or-more
unit structures: $367,706; Mobile homes: $226,304; Occupied boats, RVs, vans, etc.: $78,537
Median gross rent in 2019: $1,405
Median real estate property taxes paid for housing units with mortgages in 2019: $3,027 (0.8%)
Median real estate property taxes paid for housing units with no mortgage in 2019: $2,883 (0.8%)
SOURCES:
City-Data.com - http://www.city-data.com/city/Port-Orchard-Washington.htmi
U.S. Census Bureau - http://www.factfinder.census.gov
Office of Financial Management - http://www.ofm.wa.gov/pop/apriI1/defauIt.asp
`The data presented is the most current information available.
City of Port Orchard Page 10 of 192
2021-2022 Budget
Budget
Process
Preliminary Budget Development
Treasurer prepares revenue projections
for all funds: estimates ending fund
balance for the General Fund.
Departments provided Budget
preparation material
Department Heads submit
departmental budgets and
supplemental requests
Mayor & Treasurer review "Preliminary Budget" and supplemental
requests and make budget recommendations
The Mayor's Preliminary Budget, including the
Mayor's Budget Message, is presented to the
Council, and made available to public.
Review/Discussion
City Council workstudies are held
to deliberate on supplemental
requests and budget issues
Budget Adoption
Final Budget adopted by
City Council
Mid-bienniel Review
Review
City
2021-2022 Budget
City Council sets
property tax levy
Council sets broad goals, initiatives
and policy, which provides budget
direction.
Finance Department compiles the
"Preliminary Budget requests" and
supplemental requests
City Clerk publishes notice of filing of preliminary
budget and notice of public hearing date.
City transmits final budget to the
Division of Municipal Corporation in the
State Auditor's Office and to the
Association of Washington Cities
Public hearing on proposed
budget is held at Council meeting
Budget document made
available to the public
City Council hearing on Revenue Hearing and
review outcome City Council sets property tax levy
for the following year
Page 11 of 192
BUDGET CALENDAR
2020 CALENDAR FOR PREPARATION AND ADOPTION OF 2021-2022
JUNE-JULY
AUGUST
BIENNIAL BUDGET
• Develop Budget Schedule
• Update City Comprehensive Plan
• Council Biennial Budget Study Session- Financial Policies
• Mayor discuss 2021-2022 fiscal year goals with Department Heads
• Current budget mid -year report to Council
• Update Water and Sewer Capital Facility Charges (CFC)
• Personnel Salary and Benefits projections for 2021-2022
• Budget instructions provided to Dept for their proposed 2021-2022 budget
• Finance Director prepare estimates for revenue and ending fund balance
• Finance Director set schedule for Sept meeting with Dept Heads
SEPTEMBER
• Dept Heads submit budget and supplemental requests to the Finance Department
• Finance Department reviews Dept Budget Worksheet Report/Requests
• Mayor and Finance Dept review Budget Worksheet Report/Requests
• Finance Director and Mayor meet with Dept Heads to review budget requests
• Finance Department prepares Preliminary Budget Publication
OCTOBER
• Publication of notice of availability of the 2021-2022 Preliminary Budget for public
review and public hearing notice for the proposed final budget to be published
• Oct. 1- Preliminary Budget delivered to the City Council and available to the public
• Oct. 5- Finance Committee Meeting to Review Preliminary Budget
• Oct. 13- Council Meeting — Presentation on Revenue Sources
Oct. 20- Council Study Session regarding Preliminary 2021-2022 Budget, and
Public Hearing on the Preliminary 2021-2022 Budget
• Oct. 27- Council Meeting - Public Hearing on 2021 Property Tax Levy (including
Revenue Sources and Substantial Need Ordinance
• Oct. 27- Council Meeting- adopting an Ordinance for the 2021 Property Tax Levy
and Substantial Need
• Oct. 28- (TBD) All day Council Special meeting: Department budget review
NOVEMBER
• Nov. 10- Adoption of Financial Policies
• TBD-Finance Committee meeting to review the Proposed Final budget
• Copies of Proposed Final budget made available to the public
• Nov. 17- Council Study Session on Proposed Final budget
• Nov. 24- Council Meeting: Public hearing of the Final 2021-2022 Budget Ordinance
• Nov. 24- Council meeting Adopting the 2021-2022 final budget
City of Port Orchard Page 12 of 192
2021-2022 Budget
ORDINANCE NO. 035-20
AN ORDINANCE OF THE CITY OF PORT ORCHARD, WASHINGTON,
ADOPTING THE 2021-2022 BIENNIAL BUDGET AND SALARY SCHEDULE;
PROVIDING FOR SEVERABILITY AND PUBLICATION; AND SETTING AN
EFFECTIVE DATE.
WHEREAS, Washington state law requires the City to adopt a budget and provides
procedures for the filing of the budget, deliberations, public hearings and final adoption
of the budget; and
WHEREAS, consistent with those requirements, the preliminary budget for the 2021-
2022 biennium has been prepared and submitted to the City Clerk and publicly available
beginning October 1, 2020; and
WHEREAS, the City Finance Committee met on October 5, 2020, to review the Mayor's
proposed preliminary budget and made recommendations; and
WHEREAS, the City Council conducted an initial review of revenue sources at its public
meeting on October 13, 2020; and
WHEREAS, the City Council held a comprehensive work study session and public hearing
on the 2021-2022 preliminary budget on October 20, 2020 and made recommendations
to the budget; and
WHEREAS, the City Council reviewed and supported the Equipment Rental Revolving
Fund budget proposal for the 2021-2022 biennium including the addition of a public
work truck and a modification of a public works truck to public works crane truck; and
WHEREAS, the Transportation Committee met on October 27, 2020 to review the
preliminary budget on transportation spending and made recommendations; and
WHEREAS, the City Council held a second briefing and public hearing on revenue sources
on October 27, 2020; and
WHEREAS, the City Council acted to adopt the 2021 Property Tax Levy at its public
meeting on October 27, 2020;
WHEREAS, the full Council was invited to a public meeting on October 28, 2020 to
conduct department interviews and discussed the preliminary budget to make final
recommendations; and
WHEREAS, the Council Finance Committee and three additional council members met at
City of Port Orchard Page 13 of 192
2021-2022 Budget
Ordinance No. 035-20
Page 2 of 5
a public meeting on October 28, 2020 and conducted department interviews and
discussed the preliminary budget to make final recommendations to the full Council;
and
WHEREAS, a public hearing on the final budget was scheduled for November 24,
and a Notice of Public Hearing was published on November 6, 2020, and November 13,
2020, in the Kitsap Sun newspaper, and online; and;
WHEREAS, the City Council held the public hearing on November 24, 2020
regarding the budget for the 2021-2022 biennium, seeking public input on city priorities,
public safety enhancements, cultural and recreational opportunities, and other public
services; and
WHEREAS, consistent with the public notices described herein, a copy of the
2021-2022 preliminary budget has been on file with the City Clerk and copies available
from the Finance Department for examination by the public during the time it was
considered by the City Council; and
WHEREAS, this ordinance includes the 2021-2022 comprehensive biennial final
budget setting forth in summary form the totals of estimated revenues and
appropriations of each separate fund and the aggregate totals of all such funds
combined; and
WHEREAS, attached to this ordinance is Exhibit A, the Personnel List of all
positions included and approved in the budget, effective Jan. 1, 2021; and
WHEREAS, the Personnel List includes four (4) new positions for which the
Council has established job duties by separate Ordinance; and
WHEREAS, the Personnel List of non -represented employees was adjusted to
incorporate the recent salary survey recommendations and an additional 2% increase;
and
WHEREAS, the Personnel List of represented employees was adjusted per the
terms of the various applicable contracts; now, therefore;
THE CITY COUNCIL OF THE CITY OF PORT ORCHARD, WASHINGTON, DO
101C47_1I0l iT 1814116ITiT1. I
SECTION 1. The Budget of the City of Port Orchard for the 2021-2022 biennium, on file
with the City Clerk and by this reference is incorporated herein as if set forth in full, is hereby
City of Port Orchard Page 14 of 192
2021-2022 Budget
Ordinance No. 035-20
Page 3 of 5
adopted in its entirety. Estimated resources for the biennium, as set forth below, are hereby
appropriated for expenditure at the fund level:
Fund No.
Fund Name
Total Revenue
Appropriation
Total Expense
Appropriation
001
Current Expense Fund
26,069,100
26,069,100
002
City Street
5,131,900
5,131,900
003
Stabilization
2,300,000
2,300,000
103
Criminal Justice
760,900
760,900
104
Special Investigative Unit
102,000
102,000
107
Community Events
400,000
400,000
108
Paths &Trails
12,900
12,900
109
Real Estate Excise Tax
4,854,000
4,854,000
111
Impact Fee
2,282,500
2,282,500
206
Bond Redemption Fund
598,200
598,200
302
Capital Construction
620,000
620,000
304
Street Capital Projects
4,328,100
4,328,100
411
Water - Operations
8,504,400
8,504,400
412
Water -Stabilization
917,000
917,000
413
Water -Capital Projects
6,964,200
6,964,200
414
Water - Debt Service
840,250
840,250
421
Storm Drainage - Operations
5,076,900
5,076,900
422
Storm Drainage - Stabilization
503,300
503,300
423
Storm Drainage - Capital Projects
30,100
30,100
424
Storm Drainage - Debt Service
355,300
355,300
431
Sewer -Operations
12,659,200
12,659,200
432
Sewer -Stabilization
1,355,050
1,355,050
433
Sewer - Capital Projects
9,612,100
9,612,100
434
Sewer - Debt Service
550,000
550,000
500
ER&R
4,927,400
4,927,400
Grand Total
99,754,800
99,754,800
SECTION 2. Salary Schedule. The 2021 Salary Schedule for authorized positions is
attached as Attachment A and hereby adopted.
SECTION 3. Transmittal. The City Clerk shall transmit a complete, certified copy of the
final budget as adopted to the state auditor and to the Association of Washington Cities per
City of Port Orchard Page 15 of 192
2021-2022 Budget
Ordinance No. 035-20
Paee 4 of 5
RCW 35.34.120.
SECTION 4. 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 S. Publication_ This Ordinance shall be published by an approved summary
consisting of the title.
SECTION 6. Effective Date. This Ordinance shall take effect and be in full force and
effect five days after publication, as provided 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 24th day of November 2020.
ATTEST:
Brandy Rinearson, VMC, City Clerk
APPROVED AS TO FORM:
�G
Charlotte Archer, City Attorney
PUBLISHED: November 27, 2020
EFFECTIVE DATE: December 2, 2020
\�L'�
Robert Putaansuu, Mayor
SPONSOR:
ohn Clauson, Councilmember
City of Port Orchard
2021-2022 Budget
Page 16 of 192
Ordinance No. 035-20
Exhibit A
PositionPersonnel
d Officials Positions
Ma or 1 Ho dy 52.96
Council 7
1 Monthly 1,000
Total Elected 8.00
Personnel Positions FTE Minimum Maximum
City Clerk 1
45.18
52.38
Chief of Police 1
67.24
77.97
Community Development Director 1
62.67
72.68
Finance Director 1
62.67
72.68
Human Resources Manager 1
46.94
54.44
Public Works Director/City Engineer 1
62.67
72.68
Total Mayoral Direct Reports 6.00
Deputy City Clerk 1
1 30.46
1 35.31
Office Assistant II - Admin 1
24.68
28.63
Total Administration 2.00
Assistant Finance Director 1
46.94
54.44
Accounting Assistant II 4
27.48
31.86
Accounting Assistant III 2
32.04
37.16
Accounting Assistant III / ITSpecialist 1
33.19
38.48
Network Administrator 1
41.61
48.26
IT Support Specialist 1
32.99
38.25
Total Finance/IT 10.00
Permit Center Manager 1
35.27
40.90
Permit Clerk (2FT, 1 PT 2.7
24.68
28.63
Associate Planner 2
36.28
42.08
Associate Planner Long Range 1
40.04
46.43
Building Inspector 1
34.07
39.51
Building Official 1
43.13
50.02
Code Enforcement Officer 1
33.19
38.48
Total Community Development 9.70
Municipal Court Jude 0.8
62.85
62.85
Court Administrator 1
46.94
54.44
Lead Clerk 1
28.33
33.86
Court Clerk 2.6
23.93
28.58
Total Judicial 5.40
Deputy Police Chief 1
58.59
67.96
Community Health Navigator 1
33.19
38.48
Public Service Officer / Parking Enforcement Officer 2 PT 1
26.21
30.40
Office Manager - Police 1
31.56
37.70
Records Evidence Specialist (2FT, 1PT 2.7
23.60
28.17
Ser eant 4
46.19
51.14
Patrol Officer 17
30.99
1 42.55
Total Police Department 27.70
Assistant City Engineer 1
51.51
59.73
Operations Manager 1
45.18
52.38
Utility Manager 1
45.18
52.38
Civil En ineer 1 1
36.28
42.08
Civil Engineer II 1
43.13
50.02
Stormwater Program Manager 1
37.80
43.84
GIS Specialist/Development Review Assistant 1
37.80
43.84
Public Works Procurement Specialist 1
35.27
40.90
Office Assistant II - Public Works 1
24.68
28.63
Public Works Foreman 1
39.93
39.93
City Mechanic 1
31.37
34.96
City Electrician 1
31.37
34.96
Public Works Personnel 10
25.13
33.94
WA/SW/Storm Coordinators 3
29.79
35.96
Public Works Laborer 1
19.83
23.00
Total Public Works 26.00
Seasonal Worker Hourly
15.00
20.00
Intern Hourly
15.00
20.00
Temporary Employee Hourly
15.00
20.00
i
City of Port Orchard Page 17 of 192
2021-2022 Budget
Legislative I --I City Council
Deputy City Clerk
City Clerk
Office Assistant II
Human Resources
Manager
Network
IT Support
Administrator
Specialist
Finance Director
Accounting
Assistant III
Assistant Finance
Accounting Assistant
Director
III/IT Specialist
Accounting
Assistant II
Civil Engineer II
Assistant City
Civil Engineer I
Engineer
GIS Specialist/
Develop Review Asst
Utility Manager
Stormwater
Program Manager
PW Director/City
Engineer �
PW Procurement
PW Foreman
Specialist
Executive Mayor
Office Assistant II
7PWPersonnel
Mechanic
Operations
Manager
Electrician
Associate Planner
Water/Sewer/Storm
Long Range
water Coordinators
Associate Planners
PW Laborer
Community
Development Director
—[_!uilding Officia(H
Building Inspector
Officer
rCocle,Enforcement
eit Center
anager
permit Clerk
Deputy Police
Sergeants
Chief
Office Manager
Chief of Police
Records Evidence
Specialists
11y of P1&0N#- and Munij dgeourt
Community Healthl
Navigator
Lead Clerk
Court
Administrator
Court Clerks
Patrol Officers
Public Serivice Officer/
Parking Enforcement
Page 18 of 192
Citizens
Mayor Municipal Court
Council
Finance & Community
Police Administration Public Works Council
Technology Development
Committees
J
Boards &
commissions
Engineering Buildin
Economi
evelopmi'
nimal Control
Appeal Board
Tourism
Facilities Code Enforcement
Building Board of
M`
Maintenance
l
Finance 1
1
Appeals
Parks ■ , Planning
Civil Service
Chimes & Lig
hts
Commission
Steets
lign Review Board
Storm Drainage
Utility
Lodging Tax Advisory
Kitsap Community
Water Utility
Resource
Sewer Utili
Kitsap County Grant
Reccomendation
Utilities
Kitsap County Public
Facilities Board
Planning Commission
L Solid Waste Advisory
Board
City of Port Orchard Page 19 of 192
2021-2022 Budget
OFFICIALS
ELECTED OFFICIALS TERM EXPIRATION
MAYOR
Robert Putaansuu....................................................................................................... December 31, 2023
COUNCIL MEMBERS
POSITION No. 1
Shawn Cucciardi.........................................................................................................
December 31, 2023
POSITION No. 2
BekAshby...................................................................................................................
December 31, 2021
POSITION No. 3
ScottDiener................................................................................................................
December 31, 2021
POSITION No. 4
John Clauson..............................................................................................................
December 31, 2023
POSITION No. 5
Cindy Lucarelli.............................................................................................................
December 31, 2023
POSITION No. 6
FredChang.................................................................................................................
December 31, 2021
POSITION NO. AT LARGE
JayRosapepe.............................................................................................................
December 31, 2021
APPOINTED OFFICIALS
NoahCrocker................................................................................................................... Finance Director
Mark Dorsey....................................................................................... Public Works Director/City Engineer
MattBrown................................................................................................................................Police Chief
Nicholas Bond........................................................................................Community Development Director
BrandyRinearson........................................................................................................................ City Clerk
TimothyA. Drury...................................................................................................... Municipal Court Judge
Charlotte A. Archer of Inslee, Best, Doezie & Ryder, PS............................................................. Attorney
City of Port Orchard Page 20 of 192
2021-2022 Budget
BOARDS AND COMMISSIONS
ANIMAL CONTROL APPEAL BOARD
The animal control appeal board shall serve as the board of appeals for matters relating to declaration of potentially
dangerous animals (levels 2 and 3) as established in Ordinance No. 1607, codified in POMC Title 7, and all
subsequent amending ordinances thereto. Members shall consist of three members, who shall be appointed by the
Mayor and two members shall be City residents, and one member shall be a veterinarian who is licensed by the State
of Washington. Members shall serve a three-year term expiring December 315t
Board Members
Term Expiration
Veterinarian Dr. Nancy Isbell
December 31, 2023
Resident Lorraine Olsen
December 31, 2023
Resident Born B orke
December 31, 2021
BUILDING BOARD OF APPEAL
The Building Board of Appeals consists of five individuals, one from each of the following
professionals or disciplines; and two alternate members, who shall be called by the board
chairperson to hear appeals during the absence or disqualification of a member. The Alternate
members shall be appointed for five years. Professionals or disciplines positions are as follows:
Position No. 1 Registered design professional with architectural experience or builder or
superintendent of building construction with at least ten years' experience, five of which shall
have been in responsible charge of work.
Position No. 2 Registered design professional with structural engineering experience
Position No. 3 Registered design professional with mechanical and plumbing engineering
experience or a mechanical contractor with at least ten years' experience, five of which shall
have been in responsible charge of work.
Position No. 4 Registered design professional with electrical engineering experience or an
electrical contractor with at least ten years' experience, five of which shall have been in
responsible charge of work.
Position No. 5 Registered design professional with fire protection engineering experience or a
fire protection contractor with at least ten years' experience, five of which shall have been in
responsible charge of work.
Board Members
Term Expiration
Position No. 1 David Fall, Architectural Professional
December 31, 2021
Position No. 2 Matt Zawlocki, Structural Engineering Professional
December 31, 2023
Position No. 3 Sean Hoynes, Mechanical and Plumbing Professional
December 31, 2022
Position No. 4 Kiele, Seth, Electrical Engineering Professional
December 31, 2024
Position No. 5 Vacant
Alternative No. 1 Vacant
Alternative No. 2 Vacant
City of Port Orchard Page 21 of 192
2021-2022 Budget
CITY'S REPRESENTATIVE TO THE SOLID WASTE ADVISORY BOARD
Solid Waste is an advisory committee to assist in the development of programs and policies concerning solid waste
handling and disposal and to review and comment upon proposed rules, policies, or ordinances prior to their adoption.
The committee shall consist of a minimum of nine members. The Mayor shall appoint a City representative at the end
of their term.
Board Members
Stephanie Bailey 12/31/2024
CIVIL SERVICE COMMISSION
The commission members shall be appointed by the Mayor for six -year terms to expire on December 31st.
Commission members exercise the powers and perform the duties established by State law in connection with the
selection, appointment, and employment of police personnel of the City of Port Orchard.
Board Members
Term Expiration
Ken Kambich
December 31, 2022
Jerry Childs
December 31, 2023
Rick Wyatt
December 31, 2024
DESIGN REVIEW BOARD
The Design Review Board consists of five to seven members appointed by the Mayor for three-year terms which
expire on December 31st. Board members review development applications associated with development of the
downtown overlay district area and make recommendations to the Director of Planning regarding the applications'
consistency with adopted design guidelines.
Board Members
Term Expiration
Noel Larson
Professional Position #2
December 31, 2021
Scott Bon'ukian
Professional Position #1
December 31, 2021
Ken Kambich
Lay Position #3
December 31, 2023
David Jeffcoat
Lay Position #2
December 31, 2022
Sarah Simons
Lay Position #1
December 31, 2022
KITSAP COMMUNITY RESOURCE BOARD
Board members serve 2-year terms. The Mayor appoints one City representative. The board identifies needs and
resources for the community and approves policies for KCR and programs.
Board Members Term Expiration
Christine Stansberry September 30, 2021
KITSAP COUNTY GRANT RECOMMENDATION COMMITTEE
Committee members serve one-year terms. One board member shall be appointed by the Port Orchard City Mayor
for the Capital Grant Recommendation Committee, and one board member shall be appointed to the Services Grant
Recommendation Committee. The board provides input on the funding process and makes funding recommendations
according to the needs of the community.
Board Members
Term Expiration
Christine Stansberry (Capital Grant Recommendation Committee
December 31, 2021
Sherie Ellington Services Grant Recommendation Committee
December 31, 2021
City of Port Orchard Page 22 of 192
2021-2022 Budget
KITSAP COUNTY PUBLIC FACILITIES DISTRICT BOARD
Members of the board of directors shall serve four-year terms and one board member shall be appointed by the
Port Orchard City Mayor at the end of their term.
Board Members Term Expiration
John Morrissey July 10, 2024
PLANNING COMMISSION
Planning Commission members serve a four-year term and are appointed by the Mayor and confirmed by the City
Council. The commission may act as the research and fact-finding agency of the city. To that end it may make such
surveys, analyses, research and reports a as are generally authorized or requested by the Council with the approval
of the Council. The Commission is comprised of at least seven residents of the City and one maybe a non-resident
of the City who meets on the first Tuesday evening of each month in the City Council Chambers.
Board Members
Term Expiration
Stephanie Bailey
December 31, 2024
Annette Stewart, Chair
December 31, 2024
Trish Tierney
December 31, 2021
David Bernstein
December 31, 2023
Philip King
December 31, 2022
Joe Morrison
December 31, 2023
Mark Trenary
December 31, 2023
City of Port Orchard Page 23 of 192
2021-2022 Budget
COUNCIL COMMITTEES
Members of the City Council are assigned to the following committees to assist in research and recommendations to
the full council.
ECONOMIC DEVELOPMENT/TOURISM COMMITTEE
CURRENT MEMBERS: Councilmembers Shawn Cucciardi (Chair), Bek Ashby and Fred Chang
Committee responsibilities include public events and tourism related issues.
FINANCE COMMITTEE
CURRENT MEMBERS: Councilmembers John Clauson (Chair), Bek Ashby, Shawn Cucciardi
Committee reviews contracts and financial issues of the city.
CHIMES AND LIGHTS COMMITTEE
CURRENT MEMBERS: Councilmember Cindy Lucarelli
Committee recommends activities and advertisements on the subject and issues that have been historically assigned
to this committee.
LAND USE COMMITTEE
CURRENT MEMBERS: Councilmembers Jay Rosapepe (Chair), Scott Diener Fred Chang
Committee reviews actions of the City regarding City property, including parks, streets, alleys, and sidewalks. They
also work on updating the City's Comprehensive Parks Plan.
LODGING TAX ADVISORY COMMITTEE
CURRENT MEMBERS: Councilmember Jay Rosapepe (Chair), 2 Hoteliers, and 2 Non -profits
Committee reviews lodging tax applications and provides recommendations to the Council for distribution.
SEWER ADVISORY COMMITTEE
CURRENT MEMBERS: Councilmembers Cindy Lucarelli, John Clauson, and Jay Rosapepe
The committee meets with the West Sound Utility District Commissioners to discuss the Joint Wastewater Treatment
Facility.
TRANSPORTATION COMMITTEE Councilmembers Bek Ashby (Chari), Scott Diener and Jay Rosapepe
UTILITIES COMMITTEE
CURRENT MEMBERS: Councilmembers Cindy Lucarelli (Chair), John Clauson, and Jay Rosapepe
Committee members also serve as City representatives on the Sewer Advisory Committee meeting with the West
Sound Utility District Commissioners to discuss the Joint Wastewater Treatment Facility. The committee reviews
utility issues related to sewer, water, and stormwater.
City of Port Orchard Page 24 of 192
2021-2022 Budget
COUNCIL GOALS
The role of the city council in cities of all sizes is becoming more demanding and complex. To get anything
accomplished, elected officials must work together to define and agree upon mutual goals.
Port Orchard City Council Guiding Principles:
Are we raising the bar?
• Are we honoring the past, but not living in the past?
• Are we building connections with outside partners?
Will this project (or action) make us proud?
The City Council and Mayor committed to using these questions in guiding the development 2021-2022 budget.
City of Port Orchard Page 25 of 192
2021-2022 Budget
City of Port Orchard
Finance Director
xFlih u
W�.
,Cr
216 Prospect Street, Port Orchard, WA 98366
Voice: (360) 876-4407 • Fax: (360) 895-9029
www.cityoI )ortorchard.us
January 1, 2021
Dear Citizens, elected officials, staff, and friends
The City of Port Orchard has completed its second successful biennial budget as of Dec. 31, 2020. With its third
biennial budget for 2021-2022 the city continues to improve on its processes and delivery of services to the public.
As the Finance Director it's been my goal to find ways to improve processes by incorporating best practices and
maintaining the agility and flexibility to work smarter as our industry and technology improves.
Over the next 24-months the city will be investing in important capital projects for the sewer utilities, water
utilities, and transportation system. Specifically, the city will be focused on the Marina Pump Station, Well #11,
and Well #13. Moreover, this budget includes investments in our city's street pavement preservation and
maintenance program by purchasing equipment, training staff and adding a full time engineer. Lastly, it includes
investments in design work to competitively position the City for grant opportunities on major transportation
construction projects in the future.
The City is required to conduct a mid -biennial review and modification no sooner than September 1 and be
completed by the end of the year. If there are recommendations to modify the budget a public hearing on the
changes is required before actions are taken.
The City is still required to set the property levy for the coming year through a hearing process that needs to be
completed by the end of November. Both of these provisions, the budget modification hearing and the hearing
setting the tax levy, will continue the strong public oversight that citizens have come to expect.
I am proud of our finance staff and have been honored to have had the opportunity to supervise such a fine group
of individuals. All city employees throughout the various departments provide excellent public service and help
this city continue to grow responsibly.
I have been impressed by the support of the citizens and by their understanding and interest in their local
government.
Finally, I would like to thank the Mayor and Council members who have provided their thoughtful guidance and
leadership to make Port Orchard an even better place to live, work, and play.
Sincerely,
Noah D Crocker
Finance Director
City of Port Orchard Page 26 of 192
2021-2022 Budget
BUDGET GUIDE
The City of Port Orchard, Washington was incorporated on September 1, 1890, and operates under the
laws of the State of Washington applicable to code cities with a Mayor/Council form of government.
Title 35A of the Revised Code of Washington (RCW) states that preparing and adopting a budget is a legal
requirement of all Cities. The budget is the lawful authority to expend public monies. It also controls how,
when, and on what, those monies are expended.
The City of Port Orchard's budget document is a policy document that reflects general principles or plans
and provides direction for the progress of the city in the upcoming biennium. The guidelines developed
during the budget process enable city departments to reach their goals as authorized by Council. This
document is also an operational guide in that each city department has planned, formalized and described
the actions it will take in the upcoming months to attain the goals of the City Council. The budget document
also provides our public with a view into the operations of the City and can help develop an understanding
of how each department relates with another and how all departments work together to serve the public's
best interest. The budget discusses future goals and projects the City hopes to accomplish.
BUDGETING, REPORTING & ACCOUNTING
In 2018 the City changed its reporting methods from GAAP to Cash Basis. The City now reports financial
activity in accordance with the Cash Basis Budgeting, Accounting and Reporting System (BARS) Manual
prescribed by the State Auditor's Office under the authority of Washington State law, Chapter 43.09 RCW.
This manual prescribes a financial reporting framework that differs from generally accepted accounting
principles (GAAP) in the following manner:
• Financial transactions are recognized on a cash basis of accounting as described below.
• Component units are required to be disclosed but are not included in the financial statements.
• Government -wide statements, as defined in GAAP, are not presented.
• All funds are presented, rather than a focus on major funds.
• The Schedule of Liabilities is required to be presented with the financial statements as
supplementary information.
• Supplementary information required by GAAP is not presented.
• Ending balances are not presented using the classifications defined in GAAP.
How B.A.R.S. WORKS
B.A.R.S. utilizes a standard chart of accounts to report financial activities of an entity. The City is required
to use the revenue/expense chart of accounts and procedures contained in the B.A.R.S. manual for
reporting purposes.
REVENUES:
The 300 series of B.A.R.S. accounts designate all fund inflows by source. Revenue accounts 311-369
represent the source of revenues to a fund. Non -revenue accounts are indicated by account numbers 380
through 389. Accounts 391-397 characterize other financing sources in governmental -type funds. For
proprietary and similar trust funds, 311-369 and account 395, represent revenues classified by source.
City of Port Orchard Page 27 of 192
2021-2022 Budget
Below is a listing of the basic revenue accounts used by the City of Port Orchard.
310.
Taxes
320.
Licenses & Permits
330.
Intergovernmental Revenues
340.
Charges for Goods & Services
350.
Fines & Penalties
360.
Miscellaneous Revenues
370.
Proprietary Income
380.
Other Increases in Fund Resources
390.
Other Financing Sources
The next two digits are required to further describe which resource the revenues come from. Most revenue
accounts have a total of five digits; however, some accounts may have two additional digits added for
descriptive purposes.
EXPENDITURES:
The 500 series of B.A.R.S. accounts designate all fund outflows by function, activity, and character.
Expenditure accounts 510-579 represent current operating expenditures. 581-589 are non -expenditure
accounts. Expenditure accounts 591-593 depict debt service expenditures and accounts 594-595 are
capital outlay expenditures. Accounts 596-597 represent other financing uses.
Below is the listing of basic expenditure accounts used by the City of Port Orchard.
510.
General Government
520.
Public Safety
530.
Utilities
540.
Transportation
550.
Natural & Economic Environment
560.
Social Services
570.
Culture & Recreation
580.
Other Decreases in Fund Resources
591-593.
Debt Service
594-595.
Capital Expenditures
596-597.
Other Financing Uses
An additional two digits are required to further describe which function the basic account supports
(operating transfers being the exception to this rule).
The last descriptive coding is the two -digit object code. The object code applies to the article purchased or
the service obtained.
OBJECT CODES:
.10 Salaries & Wages
.20 Benefits
.30 Supplies
.40 Other Services & Charges
.60 Capital Outlays
.70 Debt Service: Principal
.80 Debt Service: Interest and Related Costs
.90 Interfund Payments for Services
The following chart summarizes the amount of detail required for Revenue & Expenditure coding.
City of Port Orchard Page 28 of 192
2021-2022 Budget
Item Description
Fund
001
001
Department
1
0
Prime Digit
500 (Expenditures)
300 (Revenues)
Basic Account
510
310
Sub -Account
514
316
Element
514.20
316.40
Sub -Element
514.23
316.41
Object
514.23.30
FUND:
Used to identify funds created and maintained for a particular purpose.
DEPARTMENT:
The City uses the optional Department category to differentiate expenses for individual departments.
Department Codes are as follows:
0 Revenues
1 Finance
2 Court
3 Police
4 Community Development
5 Public Works
6 Miscellaneous
7 Administration
PRIME DIGIT:
The first figure in the seven -digit account number.
If the first digit is:
1 - Indicates an asset account.
2 - Indicates a liability or equity account. It also denotes budgetary and nominal control accounts.
3 - Denotes revenue, non -revenue, or other financing source detail (subsidiary) account.
5 - Is an encumbrance, expenditure, non -expenditure or other financing use detail account.
BASIC/SUBACCOUNT:
Revenues - The numbers assigned to identify the source (origin or originating category) from which
revenues are obtained.
Expenditures - The numbers assigned to identify different categories of operations from which
expenditures/expenses are incurred.
ELEMENT/SUB ELEMENT:
Revenues - The numbers assigned to further identify specific types of revenues with a particular
Basic/Subcategory.
Expenditures - The numbers assigned to further identify specific types of activities related to the particular
Basic/Subcategory.
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OBJECT/SUB OBJECT:
Revenues - The City does not use object codes for revenues.
Expenditures - The numbers assigned to identify expenditures according to the character and the type of
items purchased or services obtained.
FUND ACCOUNTING
The City uses fund accounting to ensure compliance with legal requirements and to assist in the budgeting
operations of the different activities of the City. The 2021-2022 budget contains 27 funds. Each fund has a
unique purpose. Each fund uses a separate set of self -balancing accounts that comprises its cash and
investments, revenues, and expenditures. The government's resources are allocated to and accounted
for in individual funds depending on their intended purpose.
FUNDS:
The City maintains budgetary controls over its operating funds. Budgetary controls ensure compliance with
legal provisions embodied in the annual appropriated budget. Governmental funds budgets are established
in accordance with state law and are adopted on a fund level. Personnel services are budgeted by position
and by prorating the costs based on time allocation to the various funds.
The City of Port Orchard accounts for and reports its resources in two fund types - Governmental and
Proprietary. Governmental funds account for activities associated with the running of the City. These are
supported largely by taxes. Proprietary funds account for services to the general public that are, for the
most part, financed by user fees and charges for the services provided by the City.
GOVERNMENTAL FUND TYPES
Port Orchard's governmental funds are divided into the six categories, listed below, to ensure proper
accounting and reporting of resources.
GENERAL FUND (001-099)
This fund is the primary operating fund of the City. It is used to account for all financial resources not
accounted for in another fund. Included in the General Fund are Police, Municipal Court, Engineering,
Streets, Parks, Building, Planning, Finance, Legislative and Administration. These services are supported
by taxes, Charges for Goods and Services, Fines and Forfeits , Licenses & Permits and Intergovernmental
Revenues..
SPECIAL REVENUES FUND (100-199)
These funds account for specific revenue sources that are restricted or committed to expenditures for
specified purposes of the City. The City has six special revenue funds that ensure the revenues are used
only for activities that meet the requirements dictated by the source of the revenue.
DEBT SERVICE FUNDS (200-299)
Debt Service Funds account for the City's general governmental financial resources that are expenditures
for principal and interest. The City has one general governmental debt service fund.
CAPITAL PROJECTS FUNDS (300-399)
Acquisition or construction of capital projects for the general governmental are accounted for here. The
City has two Capital Project Governmental Funds. The Capital Construction Fund receives transfers from
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2021-2022 Budget
other general funds or revenue from grant, bond, or loan proceeds to use on capital projects. The Street
Capital Projects Fund is for street projects; revenues from grant, bond or loan dollars as well as transfers
from other funds are placed here.
PROPRIETARY FUND TYPES
ENTERPRISE FUNDS (400-499)
Enterprise Funds are used to account for services provided to the public where most of the costs are
supported by user fees and charges.
Enterprise Operating funds are 411 Water, 421 Storm Drainage, 431 Sewer. These funds maintain
operations and repairs for the utilities.
Enterprise Capital Project funds: 413 Water, 423 Storm Drainage, 433 Sewer. These funds construct the
Enterprise funds capital projects.
Enterprise Debt Service Funds: 414 water, 424 storm drainage, & 434 sewer. These are used for debt
payments related to utilities.
INTERNAL SERVICE FUNDS (500-599)
These funds are used to report activity that provides goods or services to other funds, departments, or
agencies of the government.
In late 2018 the City created an Equipment Rental & Revolving Fund (ER&R) No. 500. The ER&R fund is
an Internal Service Fund that maintains and replaces the City's vehicle and equipment. It is utilized for
the repair, replacement, purchase, and operation of vehicles and equipment and for the purchase of
equipment, materials, and supplies to be used in the administration and operation of the fund.
FIDUCIARY FUND TYPES
AGENCY FUNDS (600-699):
Agency Funds represent assets held in a trustee or agency capacity for others and do not report results of
operation. The Trust and Agency Fund collects fees which the Treasurer, acting as intermediary depository,
shall distribute to the proper agencies on a regular and timely basis. Examples of these fees include but
are not limited to State court fines, County crime victim fines, State building code fees, State concealed
pistol licenses and background checks. The Wastewater Treatment Facilities Fee Fund receives facility
fees which are collected for the Joint Wastewater Treatment Facility.
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General Fund (000'S)
Funded by: Property Tax, Sales
Tax, Utility Tax, Franchise Tax, Fuel
Tax, Other fees & grants.
Suppports the following services:
• Legislative & Executive
-Administrative & Records Svs
• Legal & Judicial
• Finance & IT
-Central Services
• Law Enforcement
• Building & Planning
• Engineering
• Parks
-Street Operations
-Transfer & Other
Special Revenue
Funds (100's)
State Shared Revenue, Hotel
Motel Tax, Real Estate Excise Tax
Fees Impact Fees, Developer
Fees,
Supports the following services
-Criminal Justice
-Tourism
• Development Projects
Debt Funds (200's)�
Capital Projects
(300's)
Funded By: Grants, Loans,
Bonds, Transfers in from REET,
Impact Fees or other Funds
-Street Projects
• Facilities Projects
Enterprise Funds (400's)
Operations are funded by Rate
Payers.
Capital Projects funded by
Connection charges, Grants, Bonds,
Loans.
• Water
• Sewer
*Storm Drainage
Internal Service Funds
(500's)
Funded by Interfund Transfers
• Equipment Replacement &
Revolving Fund (ER&R)
Agency Funds (600's)
State and Local pass through
funds
City of Port Orchard
2021-2022 Budget
Page 32 of 192
CITY FUNDS
CURRENT EXPENSE —FUND 001
The Current Expense Fund is a general fund that accounts for all financial resources except those required
to be accounted for in another fund.
CITY STREET -FUND 002
City Street Fund is a general fund that accounts for City Street revenue sources, including 100% of the
Motor Vehicle Fuel Tax, to be used for city street purposes. Expenses for all street related operations,
maintenance and improvements are coded here.
STABILIZATION -FUND 003
General Fund (Current Expense, Street): A City Stabilization amount of 17% (— 60 days) of its annual
allocated General Fund expenditure budget may be maintained annually as resources allow.
Funding may come from one-time revenues, monthly budgeted amounts from general revenues, and
transfers from ending fund balance as authorized by Council.
CRIMINAL JUSTICE -FUND 103
In 1990 the legislature passed a bill to provide funding for Criminal Justice to local governments. These
revenues are placed in this account and must be used exclusively for Criminal Justice purposes.
SPECIAL INVESTIGATIVE UNIT -FUND 104
This special revenue fund was created to account for monies and property seized during drug investigations
per RCW 69.50.505. Monies paid into the fund are to be used by the Police Department for drug
enforcement purposes.
COMMUNITY EVENTS -FUND 107
This is a special revenue fund where monies received from Hotel/Motel Transient (Stadium) Tax per RCW
67.28 are accounted. These monies are to be used solely for the purpose of paying all or any part of the
cost of tourism promotion and acquisition or operation of tourism related facilities.
PATHS & TRAILS -FUND 108
The purpose of this fund is to establish and maintain paths and trails for pedestrians, equestrians or
bicyclists as part of streets, roads & highways. Revenues come from the Motor Vehicle Fuel tax. As
required by RCW 47.30.030, no less than 0.42 percent of the total amount of funds received will be placed
into this fund. These funds may be held for a period of not more than 10 years and are to be expended on
the purposes described above.
REAL ESTATE EXCISE TAX (BEET) —FUND 109
Real estate excise tax (REET) is levied on all sales of real estate. This tax is collected by the State of
Washington and a percentage is passed on to the City. There are two types of REET funds. Each has
specific ways in which they may be spent. This fund tracks the receipt and disbursement of REET 1 and
REET 2. According to RCW 82.46.010(2) REET 1 funding must be used for capital projects identified in
the capital facilities plan of the City's comprehensive plan. RCW 82.46.010(6) defines capital projects as
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2021-2022 Budget
"...those public works projects of a local government for planning, acquisition, construction, reconstruction,
repair, replacement, rehabilitation, or improvement of streets; roads; highways; sidewalks; street and road
lighting systems; traffic signals; bridges; domestic water systems; storm and sanitary sewer systems; parks;
recreational facilities; law enforcement facilities; fire protection facilities; trails; libraries; administrative
facilities; judicial facilities river flood control projects..." The second quarter percent (REET2) must also be
used for financing capital projects specified in a capital facility plan element of the comprehensive plan.
With slight differences on what capital projects are eligible. For instance, 82.46.035(5) defines REET 2
capital project funds to be used for planning, acquisition, construction, reconstruction, repair, replacement,
rehabilitation, or improvement of streets; roads; highways; sidewalks; street and road lighting systems;
traffic signals; bridges; domestic water systems; storm and sanitary sewer systems; and planning
construction, reconstruction, repair, rehabilitation or improvement of parks. Note that acquisition of land for
parks is not a permitted use for REET 2 although it is permitted for street, water and sewer projects. In 2011
legislature expanded the uses of REET both the first and second quarter. Cities may, with restrictions, use
REET 1 & 2 for operation and maintenance of existing capital facilities. The maximum amount of either
REET 1 or REET 2 that may be spent on a maintenance is the greater of $100,000 or 25% of the available
funds, not to exceed $1 million per year. There are additional reporting requirements for using REET 1 or
2 funds for maintenance projects. These reporting requirements must be adopted as part of the city's
regular budget process.
IMPACT FEE -FUND 111
The Impact Fee Fund establishes separate accounts within the fund and maintains records for each such
account whereby impact fees collected can be segregated by type of facility and by service area. All interest
is retained in the account and expended for the purposes for which the impact fees were imposed. Impact
fee expenditures for system improvements are expended only in conformance with the capital improvement
plan. Impact fees are expended or encumbered for a permissible use within ten years of receipt, unless
there exists an extraordinary and compelling reason for fees to be held longer, which must be documented
in writing by the governing body (RCW 82.02.070).
BOND REDEMPTION -FUND 206
This is a debt service fund for the purpose of paying general fund bond debt.
CAPITAL CONSTRUCTION -FUND 302
Capital Construction Fund is used for the acquisition or construction of major capital facilities (other than
those financed by proprietary funds and trust funds). This fund accounts for grant funding and transfers
from other funds (i.e. REET Fund 109, Impact Fee Fund 111) which provide cash flow to complete the
projects.
STREET CAPITAL PROJECTS -FUND 304
This fund is used to monitor revenues and expenditures for Street capital projects. Revenues include street
related grant funding and transfers in from REET or Impact Fee Funds.
WATER OPERATING -FUND 411
Water Operating is an enterprise fund used to account for operations for the water portion of the Water
Sewer Utility, that are normally financed and operated in a manner similar to private business enterprises
— where the intent of the governing body is that the costs (expenses, including depreciation) of providing
goods or services to the general public on a continuing basis be financed or recovered primarily through
user charges. Prior to 2019 the Water and Sewer operating records were combined in one fund (401).
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2021-2022 Budget
WATER STABILIZATION -FUND 412
A City Stabilization amount of 25% of its annual allocated expenditure budget may be maintained annually
or as resources allow. Funding may come from one-time revenues, monthly budgeted amounts from
operation revenues, and transfers from ending fund balances as authorized by Council.
WATER CAPITAL -FUND 413
This fund will account for, and report financial resources related to the construction of capital improvements
for the water portion of the Water Sewer Utility.
WATER DEBT SERVICE -FUND 414
This fund will account for, and report financial resources related to debt service for the water portion of the
Water Sewer Utility.
STORM DRAINAGE OPERATING -FUND 421
Storm Drainage Utility is an enterprise fund used to account for the City's storm drainage operations and
surface water management system — where the intent of the governing body is that the costs (including
depreciation) of providing services to the general public will be financed or recovered primarily through user
charges.
STORM DRAINAGE STABILIZATION -FUND 422
A City Stabilization amount of 25% of its annual allocated expenditure budget may be maintained annually
or as resources allow. Funding may come from one-time revenues, monthly budgeted amounts from
operation revenues, and transfers from ending fund balances as authorized by Council.
STORM DRAINAGE CAPITAL -FUND 423
This fund will account for, and report financial resources related to the construction of capital improvements
for the Storm Drainage Utility.
STORM DRAINAGE DEBT SERVICE -FUND 424
This fund will account for, and report financial resources related to debt service for the Storm Drainage
Utility.
SEWER OPERATING -FUND 431
Sewer Operating is an enterprise fund used to account for operations for the sewer portion of the Water
Sewer Utility, that are normally financed and operated in a manner similar to private business enterprises
— where the intent of the governing body is that the costs (expenses, including depreciation) of providing
goods or services to the general public on a continuing basis be financed or recovered primarily through
user charges. Prior to 2019 the Water and Sewer records were combined in one fund.
SEWER STABILIZATION -FUND 432
A City Stabilization amount of 25% of its annual allocated expenditure budget may be maintained annually
or as resources allow. Funding may come from one-time revenues, monthly budgeted amounts from
operation revenues, and transfers from ending fund balances as authorized by Council.
SEWER CAPITAL -FUND 433
This fund will account for, and report financial resources related to the construction of capital improvements
for the sewer portion of the Water Sewer Utility.
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2021-2022 Budget
SEWER DRAINAGE DEBT SERVICE -FUND 434
This fund will account for, and report financial resources related to debt service for the sewer portion of the
Water Sewer Utility
EQUIPMENT REPLACEMENT & REVOLVING (ER&R) FUND 500
The Equipment Rental and Revolving Fund (Ord. No. 023-18) is used for the repair, replacement,
purchase and operation of vehicles and equipment and for the purchase of equipment, materials &
supplies to be used in the administration and operation of the fund. Motor vehicles and various
equipment in all city departments were transferred to the ER&R Fund. The fund is administered by the
finance director or designee.
TRUST & AGENCY -FUND 631
This agency fund collects fees which the finance director, acting as an intermediary depositary, shall
distribute to the proper agencies on a regular and timely basis. Examples of fees include but are not limited
to state court fines, county crime victim fines, state building code fees, state concealed pistol licenses and
background checks.
WASTEWATER TREATMENT FACILITIES FEE -FUND 632
This fund receives money from the Joint Venture to repay both Public Works Trust Fund loans. Also
deposited into this fund are Wastewater Treatment Facility fees. These monies are held in trust to mitigate
the debt and future construction costs for the Wastewater Treatment Facility.
BUDGET PROCESS
The City of Port Orchard adopts biennial appropriated budgets for all funds. These budgets are
appropriated at the fund level. The budget constitutes the legal authority for expenditures at that level.
Biennial appropriations for these funds lapse at the fiscal year end and is reported on the cash basis of
accounting.
BASIS OF ACCOUNTING
Basis of accounting refers to the point at which revenues and expenditures/expenses are recognized in the
accounts and reported in the financial statements. In 2018 The City of Port Orchard changed their basis of
accounting from GAAP to Cash basis.
The basis for Cash accounting: Revenues are recognized only when cash is received and expenditures
are recognized then chargeable against the report year' s budget appropriations as required by state law.
This generally results in revenues being recognized when delivered to the city and expenditures being
recognized when paid. Checks are considered paid when issued. An exception to expenditure recognition
would be during the open period after the close of the fiscal year when expenditures can be charged against
the previous period for claims incurred in the previous period.
Open periods are required by statute (RCW 35.33.151) which states: "All appropriations in any current
operating fund shall lapse at the end of each fiscal year: PROVIDED, That this shall not prevent payments
in the following year upon uncompleted programs or improvements in progress or on orders subsequently
filled or claims subsequently billed for the purchase of material, equipment and supplies or for personal or
contractual services not completed or furnished by the end of the fiscal year, all of which have been properly
budgeted and contracted for prior to the close of such fiscal year but furnished or completed in due course
thereafter. All appropriations in a special fund authorized by ordinance or by state law to be used only for
City of Port Orchard Page 36 of 192
2021-2022 Budget
the purpose or purposes therein specified, including any cumulative reserve funds lawfully established in
specific or general terms for any municipal purpose or purposes, or a contingency fund as authorized by
RCW 35.33.145, shall not lapse, but shall be carried forward from year to year until fully expended or the
purpose has been accomplished or abandoned, without necessity of re -appropriation. The accounts for
budgetary control for each fiscal year shall be kept open for twenty days after the close of such fiscal year
for the purpose of paying and recording claims for indebtedness incurred during such fiscal year; any claim
presented after the twentieth day following the close of the fiscal year shall be paid from appropriations
lawfully provided for the ensuing period, including those made available by provisions of this section, and
shall be recorded in the accounts for the ensuing fiscal year."
Revenues and expenditures should be reported at gross amounts by account and not netted against each
other.
Port Orchard budgets on a biennial basis. Prior to the first year of the biennium, the Budget process begins
with discussions regarding priorities the city faces. Input is received from the public concerning the course
the city should chart towards the future. Mayor and Council use this input along with other data and
direction from City departments to develop a progression for the upcoming biennial period. In midsummer
the Finance Department provides a beginning projection of the next periods revenue expectations. Data
used to forecast revenues comes from many different sources. Historical values, trends, economic data
are researched with other entities (State of Washington OFM, MRSC, AWC, Kitsap County Assessor), and
with City Directors. The data is compiled and reviewed by Finance to provide the best estimates for the
upcoming budget period. These calculations are used in concert with the Mayor/Council's goals for the
biennium to provide the target for departmental expenditures. In early August, the Finance Director
provides departments with their budget targets and other pertinent information to help develop their
budgets. Departments are also asked to provide any staffing changes as a supplemental budget. Capital
projects are budgeted based on the City's Comprehensive Plan. Department budgets are returned to
Finance by the 1 st week of September, prior to the beginning of the biennial period, in compliance with RCW
35.33.031.
These estimates are submitted to the mayor for review. The mayor discusses departmental needs with
each director and reviews the budget to provide a balanced preliminary budget recommendation to Council.
In accordance with RCW 35A.33.135, on or before the first Monday in October the Mayor submits the
preliminary estimated revenues and expenditures to Council. Throughout October, Council conducts
budget workshops and study sessions to discuss the budget with departments and allow taxpayer's
comments. A public revenue hearing is also held preceding Councils vote on the Property Tax Levy.
Council makes its adjustments to the preliminary budget and after two public hearings, and prior to
December 31 st, adopts an ordinance providing the final balanced budget. The adopted budget is published
and made available to the public early the following year.
The city begins implementing the adopted budget the first day of January following adoption. Directors
monitor their expenditures to ensure adherence to the approved budget. The Finance Department also
monitors expenditures and provides financial updates to Council and Department Directors. In September
of the first year of the biennium a budget review is conducted. Based on the outcome of the mid period
review, amendments and/or council hearings may occur to make any necessary adjustments.
City of Port Orchard Page 37 of 192
2021-2022 Budget
BUDGET AMENDMENTS
The City Finance Director is authorized to transfer budgeted amounts between departments within any
fund; however, any revisions that alter the total expenditures of a fund or that affect the number of
authorized employee positions, salary ranges, or other conditions of employment must be approved by City
Council. When the Council determines that it is in the best interest of the City to increase or decrease the
appropriations for a particular fund, it may do so by ordinance. Budget amendments are typically
expenditures or revenues received that were not planned for or could not have been foreseen during the
budget process.
CITY REVENUE SOURCES
The City has a variety of revenue sources for its Governmental Funds, the largest of these being property
tax and sales tax. Other revenue sources are other taxes, licenses & permits, charges for goods & services,
fines & forfeits, and intergovernmental revenues.
PROPERTY TAX:
The Kitsap County Treasurer acts as an agent to collect property taxes levied in the County for all taxing
authorities. Collections are distributed after the end of each month. A City is permitted by law to levy up
to $3.60 per thousand of assessed valuation for general governmental services. The City of Port Orchard
is annexed into South Kitsap Fire District #7 (SKFD). In 2012 the city residents voted to annex into the
Kitsap Regional Library District (KRL). SKFD may levy up to $1.50 per thousand of assessed valuation and
KRL is allowed up to $0.50. The difference between SKFD & KRL levies and $3.60 is the City's capacity.
Washington State Law, RCW 84.55.010 limits the rate.
The 2021 assessed valuation for properties in the City of Port Orchard is $2,236,031,476. The 2021
Property tax levy is $10.5414 per thousand of assessed valuation of which the City receives $1.3601.
Year
2011
Historical . A.
Assessed Valuation
1,239,258,364
Valorem Tax Data
Levy Rate
2.1192
Property Tax
Revenue
2,626,382
2012
1,192,138,362
1.8477
2,202,693
2013
1,312,770,504
1.7573
2,306,877
2014
1,319,792,155
1.6979
2,240,898
2015
1,347,919,629
1.7252
2,325,381
2016
1,405,166,175
1.7493
2,458,008
2017
1,532,610,083
1.7611
2,699,058
2018
1,631,598,525
1.6683
2,722,026
2019
1,849,694,593
1.5368
2,842,577
2020
2,072,895,477
1.4247
2,953,332
2021
2,236,031,476
1.3601
3,041,656
• The City's Property tax dollars are distributed between the Current Expense Fund and City Street
Fund. The actual distribution is determined during the regular budget sessions.
City of Port Orchard Page 38 of 192
2021-2022 Budget
RETAIL SALES & USE TAX:
Sales Tax is collected by the State and distributed to the city. The retail sales & use tax rate inside the City
of Port Orchard is 9% of all retail sales. Of this amount only 0.84% is received by the city. The amount of
sales tax received fluctuates from year to year due to the economy, resident spending, and the construction
market. Sales tax is one of the top two sources of revenue for the city.
UTILITY TAXES:
Utility taxes are levied on the gross operating revenues of public and private utilities within the City's
boundaries. State law enables cities to levy utility taxes on natural gas, telephone, and electricity in an
amount up to 6% of the total charges. Cable TV may be charged an amount up to 5%. The City of Port
Orchard does impose utility taxes, but currently does not impose the maximum amount for all categories.
A tax is also permitted on solid waste, water, sanitary sewer, and storm drainage. No rate limitation exists
on this second category of utilities. Port Orchard imposes the maximum allowable amount of 6% for
electric, natural gas, garbage, and telephone utility tax. A utility tax for water and sewer has been at the
same rate of 5% since 1970. The storm drainage facility, which began operations in 2009, is also charged
at 5%. Federal law permits a franchise tax on cable television of up to 5%. Beginning in 1989, the city
imposed a rate of 4%. In 2006, Ordinance No. 016-06 increased the rate to the maximum allowed of 5%.
LEASEHOLD EXCISE TAX:
This tax is collected by the State on property that is in public ownership which is leased to private parties.
These taxes are collected in lieu of property tax for which a public entity is exempt. The State taxes these
properties at a rate of 12.84%. Of this, Port Orchard is given 32% of revenues collected for publicly owned
properties within City limits.
GAMBLING TAX:
State law permits a variety of gambling taxes. With limitations on gambling in the City of Port Orchard, the
collection of such taxes is also limited. Currently, the city does not impose the maximum rate allowed by
the State in two out of the four sectors the City collects taxes on.
fim��
Bingo/ Raffles
5%
5%
Amusement Games
2%
2%
Punchboard /Pull Tabs
10%
3%
Card Room
20%
10%
ADMISSIONS TAX:
State law provides for a tax of up to 5% on admissions. Ordinance No. 039-07 set the tax at the maximum
5%.
REAL ESTATE EXCISE TAX (REET):
The real estate excise tax is levied on all sales of real estate. The tax is measured by the full selling price
including the amount of any liens, mortgages, and other debts given to secure the purchase. The city
receives REET funding from the State in two categories. REET 1 (a quarter percent of the Real Estate
City of Port Orchard Page 39 of 192
2021-2022 Budget
Excise Tax) funding is restricted in its uses, usually only for Capital Projects. REET 2 also may only be
used for Capital Projects; however, this funding may not be used for the acquisition of land for parks.
LICENSES & PERMITS
The largest source of revenue in this category is building permits. Building permit revenues fluctuate
depending on the economy and sales of new homes.
INTERGOVERNMENTAL REVENUE
Intergovernmental revenues include liquor revenues, fuel tax, marijuana tax, grants and miscellaneous
interlocal agreements.
Liquor Revenues:
1-1183 was approved by voters in 2011, privatizing liquor sales in the state. The results of this initiative for
the city are that for liquor profits, instead of a calculation based on the profits generated from state -run
liquor sales the revenue is now based on the license fees paid by retailers and distributors.
In 2012 State legislation created a permanent diversion of $10 Million per year from the city and county
liquor excise tax fund to the state general fund (RCW 82.08.170(3)). The results of this are a permanent
deduction of $8 million annually for cities
and towns and $2 million to counties. 35% Estimated per Capita Distributions
of the liquor excise tax collected is i Forecast Forecast
deposited in the Liquor Excise Tax Fund for Liquor Profits 7.90 7.78
distribution to cities, towns & counties. $2.5 Liquor Excise 5.66 5.80
million per quarter ($10 million annually) is
diverted to the state general fund. Of the remaining funds, 80% is distributed to Cities and towns on a per
capita basis. 2% of liquor profits and excise tax received by the city must be distributed to an approved
alcohol or drug addiction program. Another 20.23% of liquor profits must be used for public safety
programs.
Motor Vehicle Fuel Tax:
The State levies a tax per gallon on motor vehicle fuel not the dollar value of the sales. Cities receive a
percentage of the tax levied by the State based on a state formula per capita. The city also receives
Increased motor vehicle fuel tax and multimodal distributions which were created in 2015 by 2ESSB 5987.
These funds consist of direct transfers from the state transportation fund and are not impacted by actual
fuel tax collections. These revenues are restricted in use for street related expenses. In 2021-2022
biennium the City of Port Orchard estimates it will receive $ $20.07 for 2021 and $19.27 for 2022, per
capita, in Motor Vehicle Fuel Tax revenues. Of this amount 0.42% is required to be set aside for paths and
trails.
Marijuana Excise Tax
HB 2136 Marijuana -Reforms -Taxation was
adopted during the 2015 legislative session
and amended the state's marijuana
regulatory and taxation system. This
provides revenue sharing of the Marijuana
Excise Tax. Per MRSC the formula for
distribution is as follows:
Projected Fuel Tax Revenues
Type of Fuel Tax
2021 2022
Forecast Forecast
$ per Capita
Motor Vehicle Fuel Tax
20.07
19.27
Increased Motor Vehicle Fuel Tax
1.17
1.32
Multi Modal Transportation
1 1.34
1.16
*from MRSC
City of Port Orchard
2021-2022 Budget
Page 40 of 192
On a quarterly basis the state distributes a portion of the marijuana excise taxes to the Liquor and Cannabis
Board (LCB) as well as other state agencies and programs. Any remaining unappropriated marijuana
excise tax revenues are transferred to the state general fund at the end of its fiscal year.
In 2018 the February ERCF forecast of state revenues exceeded the June 2017 forecast
The State allowed $15 million distribution to Cities and Counties for FY 2017-2019. Legislature has stated
its intent to maintain the $15 Million after 2019 though this could be changed in any future legislative
i.Y�Y.yL�Llw
The $15 Million is distributed as follows:
$4.5 Million is the retail share. It goes to cities, towns and counties which have licensed marijuana retailers.
This is divided in proportional share of the State total revenues generated.
$10.5 Million is the per capita share. This is divided among all cities, towns and counties that allow
marijuana producers, processors, and retailers. Of the $10.5million eligible cities and towns receive $4.2
million which is divided per capita. The remaining $6.3 million goes to eligible counties.
The City of Port Orchard receives both the retail distribution and the per capita distribution. These funds
are distributed by the State treasurer's Office using the same BARS code.
Based on the population estimates of the cities and counties that do not prohibit marijuana, MRSC has
calculated a 2021 "per Capita" estimate of $1.12 for cities. The "retail share" is dependent upon marijuana
retail sales within each jurisdiction and the state as a whole.
GRANTS
The City of Port Orchard applies for and is awarded grants to fund specific projects or activities. These
grants have different requirements for local agency funding. This is commonly referred to as a grant match.
Below is the list of grants that are budgeted in 2019-2020.
FEDERAL GRANTS
US DEPARTMENT OF TRANSPORTATION / WSDOT - BAY STREET PEDESTRIAN PATHWAY
The Bay Street Pedestrian Pathway project started with a "no -match required" $300,000 Enhancement
grant to design/permit a 1-mile-long multi -use (bike/pedestrian) pathway between Kitsap Transits'
Downtown Foot Ferry and the Annapolis Dock Foot Ferry facilities. This project has progressed over the
years, 100% plans, specifications & estimates (PS&E) and permitting completed in 2012, and in 2013
partnerships with the Port of Bremerton and State grant funding administered by the Department of
Commerce constructed segments 2 and 5 of the path. In 2014 the city was awarded WSDOT / FHWA
funding for the overall pathway easement and right-of-way acquisition phase. This funding requires a
13.5% local funds match. In 2015 the city completed segment 4, Blackjack Creek Bridge, with state grant
funding. The 2016 right of way properties were purchased. During the 2017-2018 biennium the City
continued to work on right of way acquisition and construction of segment 3 of the path commenced in 2018
funded by a state grant. The 2019-2022 budgets continue funding for Right of Way purchases as the City
moves forward with the ROW project.
US DEPT OF HOMELAND SECURITY / WASHINGTON STATE PARKS BOATING SAFETY
This grant allows funding for additional Police overtime, fuel and maintenance while utilizing our marine
vessel to protect the waterfront areas that border the city.
City of Port Orchard Page 41 of 192
2021-2022 Budget
NATIONAL HIGHWAY TRAFFIC SAFETY ADMIN / WA TRAFFIC SAFETY COMMISSION
These grants were awarded to the city to offset costs of extra DUI, Speeding, and Seatbelt Emphasis
patrols.
STATE GRANTS
WA STATE TRANSPORTATION BUDGET — BAY STREET PEDESTRIAN PATH
In 2016 the City was selected to receive $3.5 million award through the Connecting Washington Tiered
Pedestrian and Bicycle Safety projects Funds in the state transportation package. $539 thousand of the
$3.5 million was utilized through 2020. The remaining grant funds are budgeted for Construction activities
beginning in 2022.
CHARGES FOR GOODS AND SERVICES
The Charges for Goods and Services category is comprised of user fees for services and activities provided
by the City
MISCELLANEOUS REVENUE
Miscellaneous revenues generate 8.56% of the City's incoming revenues for the 2021-2022 Biennial
budget. Investment income, parking and rentals are the largest items in this category. In recent years, the
investment income category has fluctuated due to interest rates and less revenue available for investment.
The City of Port Orchard's legal debt limit, including voter -approved debt, is approximately 28 million. The
City's Debt Policy is in the "Financial Policies" section of the Budget Document.
The City was awarded a low interest federal loan from the Drinking Water State Revolving Fund to design
and construct Well 13. This is a reimbursement -based loan of up to six million dollars. During the initial
48-month period from contract execution to project completion, the City may draw on the loan to design
and construct the well. Construction of the well must be complete at the end of the 48-month period, The
City received a time extension to complete this project. The total cost of the well project (a maximum
amount of six million dollars) becomes a 20-year loan with annual principal and interest payments beginning
one year after the project completion date.
In 2016 the Washington State Department of Ecology awarded the City $1,015,000, in a combined financial
assistance package, to construct a storm drainage decant station. This is a mixed package of grant and
loan funding. The loan, in the amount of $255,441, is a low interest, federal, State Revolving Fund loan
payable over 20 years. This loan provided the local match for the grant. Repayment began in 2018.
The City was awarded a loan from the Department of Ecology to construct the Marina Pump Station. The
project is currently in the design phase.
G.O. BOND
A City issues general obligation bonds to provide funds for the acquisition and construction of major capital
facilities. Currently the City of Port Orchard has $4,840,000 in general obligation bonds outstanding on
December 31, 2020.
General obligation bonds are direct obligations and pledge the full faith and credit of the government. These
bonds generally are issued as 20-year serial bonds with equal amounts of principal maturing each year.
City of Port Orchard Page 42 of 192
2021-2022 Budget
General obligation bonds are either created by 3/5 majority vote of the people and, therefore, financed by
a special tax levy; or created by ordinance, adopted by the City Council, and normally financed from general
revenues (councilmanic bonds). The City's Non -voted general obligation bonds are as shown below:
2017 LGTO Bond Capital Project 5,865,000 8/1/2032 2.23% 4,840,000 1
The City provides for cash to fund current debt service requirements as a part of the budgeting process.
All bond issues comply with arbitrage regulations.
NOTES
In November of 1998, a promissory note was entered into for the purchase of the McCormick Water
Company. This note is repaid with new McCormick water connection fees as the revenue source. $700
on each of the first 550 connections will be paid to McCormick Water Company after that $225 shall be paid
on the 551st through the 800th water connection. Payments are made no less frequent than quarterly. This
type of note does not have a repayment schedule.
Water Sewer Fund - Note Due
Original Issuance Maturity Interest Debt
Name Amount Purpose Date Date Rate Outstanding
McCormick Note $441,250 Capital 11/23/1998 N/A 0.00% $36,900
JOINT VENTURE
JOINT WASTEWATER TREATMENT FACILITY
In 1983, the City of Port Orchard and West Sound Utility District (previously the Karcher Creek Sewer
District) amended an intergovernmental agreement relating to the construction and management of the
secondary Wastewater Treatment Facility. This Joint Venture establishes the Sewer Advisory Committee
(SAC) consisting of three representatives from each entity who prepare and monitor the Facility's budget,
after the City and District each adopt it. The District and the City share 50/50% ownership in the Facility's
total assets. For the annual report, in accordance with the generally accepted accounting principles, the
proportional shares of the Joint Venture's results of operations are presented as a single operating account
on the City's proprietary fund's operating statement — Investment in Joint Venture. The Utility District is
responsible for the daily operation of the facility. The participants pay their share of the expenses based
on their portion of flow into the facility. The City and the District pay the Joint Venture, an amount
determined during the budget process, monthly to cover maintenance, operation, capital improvements,
and debt. The current cost sharing is 49% City and 51 % District.
Construction of the Joint Wastewater Treatment Facility Expansion began in 2004. Although both of the
Public Works Trust Fund Loans for the Facility's expansion were issued in the City of Port Orchard's name,
these loans are secured by the assets of the Facility and the revenues of the Facility are used to make the
debt service payments. With a combined outstanding debt of $2,545,190 at the end of 2020, these loans
will not be retired until 2022 and 2024. The Facility makes an annual payment to the City to cover the debt
service on these loans. The SAC recommended and the City Council and the District Commissioners
City of Port Orchard Page 43 of 192
2021-2022 Budget
approved using a portion of Wastewater Treatment Facility Fees collected by each jurisdiction for the plant
to help make the annual debt payments. This cost sharing formula is 50% for each entity.
Total First
Name Amount Draw Maturity Interest Debt
of Issuance Pur ose of Loan Date Date Rate Outstanding
Public Works Trust Fund
Loan I Capital1 111 111 • 114 7/1/2022 1 /', $1,105,190
Total Loans 11 $2,545,190
West Sound Utility District maintains separate accounting records and prepares separate financial
statements of the operations of the Joint Wastewater Treatment Facility.
City of Port Orchard Page 44 of 192
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RESOLUTION NO. 053-20
A RESOLUTION OF THE CITY OF PORT ORCHARD, WASHINGTON, REPEALING
RESOLUTION NO. 022-12 AND ESTABLISHING UPDATED FINANCIAL POLICIES
FOR REVENUE, EXPENDITURE, CASH, INVESTMENT AND DEBT MANAGEMENT,
FUND BALANCE AND RESERVE, INVENTORY AND PHYSICAL ASSETS, AND
ACCOUNTING PRACTICES AND PROCESSES.
WHEREAS, the Port Orchard City Council and Mayor recognize that financial integrity is of
utmost importance for the residents of the City; and
WHEREAS, written, adopted financial policies have many benefits for the City, such as
assisting our elected official and staff in the financial management of the City, saving time and
energy discussing financial matters, engendering public confidence, and providing continuity
overt time as elected officials and staff member change; and
WHEREAS, financial policies provide the foundation and framework for many of the
issues and decisions facing the City, and promote sound financial management and assist in the
City's stability, efficiency and effectiveness; and
WHEREAS, in recognition of these values, the City adopted financial policies via
Resolution No. 022-12; and
WHEREAS, consistent with best practices, Staff reviewed existing policies to propose
updated policies to ensure they continue to provide the best framework and guidance; and
WHEREAS, the Council Finance Committee and subsequently the full council have
reviewed the proposed updates to the financial policies, and find that they are consistent with
sound fiscal policies and in the best interests of the City's residents; now, therefore;
THE CITY COUNCIL OF THE CITY OF PORT ORCHARD, WASHINGTON, HEREBY RESOLVES
THAT: Resolution NO. 022-12 is hereby repealed in its entirety.
THAT: The Financial Policies attached hereto as Exhibit A are hereby approved and
adopted.
THAT: This Resolution shall be take full force and effect upon passage and signatures
hereon. The repeal of Resolution No. 022-12 by this resolution shall not be construed as
affecting any existing right acquired under the laws repealed, nor as affecting any
proceeding instituted thereunder, nor any rule, regulation or order promulgated
thereunder.
City of Port Orchard Page 45 of 192
2021-2022 Budget
Resolution No. 053-20
Page 2 of 12
PASSED by the City Council of the City of Port Orchard, SIGNED by the Mayor Pro-Tem and
attested by the City Clerk in authentication of such passage this 101h day of November 2020.
ATTEST:
Brandy Rinearson, MMC, City Clerk
Ja s p e, yar ro-Te
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City of Port Orchard
2021-2022 Budget
Page 46 of 192
ExhibitA
City of Port Orchard
Financial Policies
The financial integrity of our City government is of utmost importance. Our City has evolved
with a variety of financial policies that can be found in many different sources including: City
Council Resolutions and Ordinances; Budget documents; and Capital Improvement Programs.
The set of policies within this document seeks to serve as a central reference point of the most
important of our policies, which are critical to the continued financial health of our city.
Written, adopted financial policies have many benefits, such as assisting the elected officials and
staff in the financial management of the City, saving time and energy when discussing financial
matters, engendering public confidence, and providing continuity over time as elected officials
and staff members change. While these policies will be amended periodically, they will provide
the foundation and framework for many of the issues and decisions facing the City. They will
promote sound financial management and assist in the City's stability, efficiency, and
effectiveness.
Financial Goals
The City of Port Orchard' s financial goals seek to:
-Ensure the financial integrity of the City
• Manage the financial assets in a sound and prudent manner
-Improve financial information for decision makers at all levels:
o Policy makers as they contemplate decisions that affect the City on a long- term
basis
o Managers as they implement policy on aday-to-day basis
-Maintain and further develop programs to ensure the long term ability to pay all costs
necessary to provide the level and quality of service required by the citizens
•Maintain a spirit of openness and transparency while being fully accountable to the public
for the City's fiscal activities
Financial Policies
Port Orchard's financial policies address the following major areas:
• General Policies • Accounting Policy
• Revenue Policies a Debt Policy
• Expenditure Policies • Cash Management/Investment
• Operating Budget Policy Policy
• Capital Management Policy • Reserve/Stabilization Arrangements
City of Port Orchard Page 47 of 192
2021-2022 Budget
ExhibitA
I. General Policies
I. The City Council may adopt resolutions or ordinances to set financial policies to assure
the financial strength and accountability of the City.
2. The Mayor and/or Finance Director may develop administrative directives and general
procedures for implementing the City Council's financial policies.
3. All City Departments share in the responsibility of meeting policy goals and ensuring
long-term financial health. Future service plans and programs will be developed to
reflect current policy directives, projected resources, and future service requirements.
4. Efforts should be coordinated with other governmental agencies to achieve common
policy objectives, share the cost of providing governmental services on an equitable
basis, and support favorable legislation at the state and federal level.
5. Initiate, encourage, and participate in economic development efforts to create job
opportunities and strengthen the local economy.
6. The City will strive to maintain fair and equitable relationships with its contractors and
suppliers.
II. Revenue Policies
Design, maintain, and administer a revenue system that will assure a reliable, equitable,
diversified, and sufficient revenue stream to support desired City services.
General Revenues
1. Current expenditures will be funded by current revenues. The City will strive to
maintain a diversified and stable revenue system to protect programs from short-
term fluctuations in any single source.
2. Budgeted revenues will be estimated conservatively using accepted standards and
estimates provided by the state, other governmental agenciesor reliable economic
forecasters whenavailable.
3. General Fund and other unrestricted revenues will not be earmarked for specific
purposes, activities or services unless otherwise authorized by City Council or
required by law, or generally accepted accounting practices. All unrestricted
revenues will be deposited into the General Fund and appropriated by the budget
process.
4. If revenues from "one-time" or limited duration sources are used to balance the
City's annual operating budget, it is to befully disclosed and explained at the time
the budget is written. It is the City's goal to not rely on these types of revenues to
balance the operating budget.
5. The City will not use deficit financing and borrowing to support on -going
2
City of Port Orchard Page 48 of 192
2021-2022 Budget
ExhibitA
operations in the case of long-term (greater than one year) revenue downturns.
Revenue forecasts will be revised, and expenses will be reduced to conform to the
revised long-term revenue forecast or revenue increases will be considered.
6. The City will follow an aggressive and professional policy of collecting revenues.
When necessary, discontinuing service, small claims court, collection agencies,
foreclosure, liens and other methods of collection, such as imposing penalties,
collection and late charges, may beused.
-E=s and Charges
7. Enterprise and Internal Service operations are to be self-supporting.
8. The City is to maximize the use of service users' charges in lieu of ad valorem
(property) taxes and subsidies from other City funds, for services that can be
identified and where costs are directly related to the level of service provided.
a. Charges for providing utility services will be sufficient to finance all
operating, capital outlay, and debt service expenses of the City's enterprise
funds, including operating contingency, planned capital improvements, and
reserve requirements.
b. Park recreation programs should be funded by a users' charge. User charges
shall be comparable to other neighboring cities where practical.
c. Other reimbursable work performed by the City (labor, meals, contracted
services, equipment and other indirect expenses) shall be billed at actualor
estimated cost.
d. The City Council by resolutions or ordinances may declare certain
community events beneficial to the City and its citizens, and allow City
personnel, under the direction and control of the Mayor or his/her
designated department director to support the event, without requiring
reimbursement of expenses. Community events declared beneficial shall be
included in the current expense budget.
e. Charges for services shall accurately reflect the actual or estimated cost of
providing a specific service. The cost of providing specific services shall be
recalculated periodically, and the fee adjusted accordingly. The City should
maintain a current schedule of fees and charges, showing when the fees
were last reviewed and/or recalculated.
f. The City may consider market rates and charges levied by other
municipalities for like services in establishing rates, fees,and charges.
g. Certain fees, such as rental fees, will be based upon market conditions and
are not subject to the limitations of costrecovery.
3
City of Port Orchard Page 49 of 192
2021-2022 Budget
ExhibitA
Grants
9. Grant funding for programs or items which address the City's current priorities and
policy objectives should be considered to leverage City funds. Inconsistent and/or
fluctuating grants should not be used to fund on -going programs.
10. Before accepting any grant, the City shall thoroughly consider the implications in
terms of ongoing obligations that will be required in connection with acceptance
of said grant.
11. All grants and other federal and state funds shall be managed to comply with the
laws, regulations, and guidance ofthe grantor.
III. Expenditure Policies
Identify priority services, establish appropriate service levels, and administer the expenditure
of available resources to assure fiscal stability and the effective and efficient delivery of
services.
1. The City will strive to adopt a biennial General Fund budget in which current
expenditures do not exceed current projected revenues. Capital expenditures may be
funded from one-time revenues.
2. Department Directors are responsible for managing their budgets within the total
appropriation for their department.
3. The City will take immediate corrective actions if at any time during the fiscal year
expenditure and revenue estimates are such that an operating deficit is projected at
year-end. Corrective actions can include a hiring freeze, furloughs, staffing reductions,
expenditure reductions, fee increases, or use of contingencies. The City Council may
approve a short-term interfund loan or use of one-time revenue sources to address
temporary gaps in cash flow, although this will be avoided if possible.
4. Long-term debt or bond financing shall not be used to finance current operating
expenditures.
5. The City will assess funds for services provided internally by other funds. lnterfund
service fees charged to recover these costs will be recognized as revenue to the
providing fund.
6. Emphasis should be placed on improving individual and work group productivity
rather than adding to the work force. The City will invest in technology and other
efficiency tools to maximize productivity. The City should hire additional staff only
after the need for such positions has been demonstrated and documented.
7. All compensation planning and collective bargaining is encouraged to focus on the total
cost of compensation which includes direct salary, health care benefits, pension
contributions, and other benefits which are a cost to the City.
4
City of Port Orchard Page 50 of 192
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ExhibitA
Periodic comparisons of service delivery will be made to ensure that quality services
are provided to our citizens at the most competitive and economical cost. Privatization
and contracting with other governmental agencies should be evaluated as alternatives
to service delivery where appropriate. Programs that are determined to be inefficient
and/or ineffective shall be reduced in scope or eliminated.
9. Whenever feasible, government activities should be considered enterprises if so doing
will increase efficiency of service delivery or recover the cost of providing the service
from the benefiting entity by user fees.
10. The City will make every effort to maximize any discounts offered by
creditors/vendors.
IV. Operating Budget Policies
1. The City Council will adopt and maintain a balanced biennial operating budget.
The City will strive to adopt a budget where current annual operating revenues will be
equal to or greater than current operating expenditures.
Balanced revenue and expenditure forecasts should be prepared to examine the City's
ability to absorb operating costs due to changes in the economy, service demands,
contractual obligations, and capital improvements.
In the event a balanced budget is not attainable, and the cause of the imbalance is
expected to last for no more than one year, the planned use of reserves to balance the
budget is permitted. In the event that a budget shortfall is expected to continue beyond
one year, the planned use of reserves must be developed as part of a corresponding
strategic financial plan to close the gap through revenue increases or expenditure
decreases.
5. The operating budget shall serve as the biennial financial plan for the City. It will serve
as the policy document of the City Council for implementing Council goals and
objectives. The budget will provide the staff the resources necessary to accomplish City
Council determined service levels.
6. As mandated by RCW 35A.34.080, the chief administrative officer shall biennially
present a proposed operating budget to the City Council at least sixty days before the
beginning of the next fiscal biennium. The City Council must adopt by ordinance a
final balanced budget no later than December 31 of each year.
As stipulated under RCW 35A.34.270, all appropriations in any current operating fund
shall lapse at the end of each fiscal biennium. However, this shall not prevent payments
in the following biennium upon uncompleted programs or improvements in progress
or on orders subsequently filled or claims subsequently billed for the purchase of
material, equipment, and supplies or for personal or contractual services not completed
or furnished by the end of the fiscal biennium, all of which have been properly budgeted
and contracted for prior to the close of such fiscal biennium, but furnished or completed
in due course thereafter.
8. Funds may not be expended or encumbered for the following biennium until the budget
has been adopted by the City Council.
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2021-2022 Budget
ExhibitA
V. Capital Management Policies
Review and monitor the state of the City's capital equipment and infrastructure, setting
priorities for its replacement and renovation based on needs, funding alternatives, and
availability of resources.
Capital_ Facilities Plan Element
1. The City will develop a capital facilities plan as defined and required by RCW
36.70A.070 which is consistent with the City Comprehensive Plan. The Capital budget
should reflect the Capital Facilities Plan Elements. The plan shall be for a period of
six years.
Cajiital Asset Management
1. The City will maintain its capital assets at a level adequate to protect the City' s capital
investment and to minimize future maintenance and replacement costs. The budget will
provide for adequate maintenance and orderly replacement of capital assets from
current revenues where possible.
2. The capitalization threshold used in determining if a given asset qualifies for
capitalization is $5,000 per item with a useful life of over one year.
3. The City Departments will conduct on a continuous, monthly, annually, multi -year
basis or performed in sections over a multi -year cycle a physical count/inspection of
capital assets.
4. Adequate insurance will be maintained on capital assets.
VI. Accounting Policies
Comply with prevailing federal, state, and local statutes and regulations. Conform to a
comprehensive basis of accounting in compliance with Washington State statutes, Budgeting,
Accounting, and Reporting System (BARS), and with generally accepted accounting principles
(GAAP) as promulgated by the Governmental Accounting Standards Board (GASB,) and the
Government Finance Officers Association (GFOA) where applicable.
1. The City will maintain expenditure categories according to state statute and
administrative regulation. The City will use the "Budgeting, Accounting & Reporting
System" (BARS) prescribed by the State Auditor for its revenue and expenditure
classification.
2. Quarterly budget reports showing the current status of revenues and expenditures may
be prepared and distributed to council, and appropriate staff and management
personnel in a timely manner and made available for public inspection.
3. Electronic financial systems will be maintained to monitor revenues, expenditures, and
program performance on an ongoingbasis.
4. The Annual Financial Report will be prepared and submitted to the State Auditor's
Office no later than 150 days from the end of the preceding fiscal year.
6
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2021-2022 Budget
~ ExhibitA
5. The Annual Financial Report will be prepared on the basis of accounting that
demonstrates compliance with Washington State statutes and the BARS manual
prescribed by the State Auditor, which is a comprehensive basis of accounting other
than generally accepted accounting principles. The report will provide full disclosure
of all financial activities and related matters.
6. The City's budget should satisfy criteria as a financial and programmatic policy
document, as a comprehensive financial plan, as an operations guide for all
organizational units, and as a communications device for all significant budgetary
issues, trends and resources. It should be a goal of the Finance Department to build a
budget document that is readable, transparent, and worthy of distinguished budget
presentation program.
VII. Debt Policies
Establish guidelines for debt financing that will provide needed capital equipment and
infrastructure improvements while minimizing the impact of debt payments on current
revenues.
1. The City will not use long-term debt to pay for current operations. The use of bonds or
certificates of participation will only be considered for significant capital and
infrastructure improvements.
2. The term of the debt shall never extend beyond the useful life of the improvements to
be financed.
3. General Obligation debt should be prioritized for governmental activities; however, it
could be considered for enterprise activities as deemed appropriate and in the best
interest of the City by City Council.
4. The general policy of the City is to establish debt repayment schedules that use level
annual principal and interest payments.
5. Interest earnings on bond proceeds will be limited to 1) funding the improvements
specified in the authorizing bond ordinance, or 2) payment of debt service on the bonds.
6. Proceeds from debt will be used in accordance with the purpose of the debt issue. Funds
remaining after the project is completed will be used in accordance with the provisions
stated in the bond ordinance that authorized the issuance of the debt.
7. The City will use the most prudent methods of acquiring capital outlay items, including,
but not limited to, the use of lease -purchase agreements. In no case will the City lease -
purchase equipment whose useful life is less than the term of the lease.
8. The City will maintain its bond rating at the highest level fiscally prudent, so that future
borrowing costs are minimized and access to the credit market is preserved. The City
will encourage and maintain good relations with financial bond rating agencies and
will follow a policy of full and open disclosure.
City of Port Orchard Page 53 of 192
2021-2022 Budget
ExhibitA
VIII. Cash Management and Investment Policies
Manage and invest the City's operating cash to ensure its legality, safety, provide for
necessary liquidity, avoid imprudent risk, and optimize yield.
1 . Cash and Investment programs will be maintained in accordance with City regulations and
will ensure that proper controls and safeguards are maintained. City funds will be managed
in a prudent and diligent manner with an emphasis on safety of principal, liquidity, and
financial return on principal (yield), in that order.
2. The City will develop and adopt an investment policy.
3. The City will develop and maintain written guidelines on cash handling, accounting,
segregation of duties, and otherfinancial matters.
4. All financial transactions of the city fall under the responsibility and control of the
Finance Director; except the financial duties of the municipal court as prescribed by
Washington Court Rule, General Rule 29, (GR29) which shall be the responsibility of
the Presiding Judge of the Municipal Court.
5. Access to monthly reports will be provided to all departments and prepared and
distributed to the City Council showing cash position, and year-to-date budgeted and
actual expenditures.
6. The City will conduct annual reviews of its internal controls and cash handling
procedures.
IX. Reserve Policies
Maintain the reserves, contingencies, and ending fund balances of the various operating funds
at levels sufficient to protect the City's credit as well as its financial position from emergencies.
General Fund and Enterprise Reserves
The City recognizes that reserves need to be acquired over multiple budget cycles and require
discipline and a strong commitment to maintain.
Reserves are a necessary component of the overall finance management strategy of the City.
Reserves serve a variety of purposes. 1) Ensuring adequate resources for cash flow 2)
Mitigating short-term effects of revenue shortages 3) Leveraging beneficial opportunities 4)
s
City of Port Orchard Page 54 of 192
2021-2022 Budget
Providing the ability to exercise flexible financial planning, and 5) To address unforeseen
emergencies or changes in conditions.
The City will strive to maintain the following two tier reserve structure:
General Fund (Current Expense, Street): The City's goal shall be to maintain a minimum unreserved
ending fund balance of at least 12.5% (45 days) of annual budgeted operating revenues per fund
(rounded to nearest thousand) with the intent to move toward an ending fund balance target of 25%
(90 days) as funding allows. Ending Fund balance may be used to cover cash flow needs caused by
the timing of the ad valorem tax cycle collections. Ending fund balance reserve is considered working
capital of the fund.
Enterprise Fund's (Water, Sewer, Storm): The City's goal shall be to maintain a minimum unreserved
ending fund balance of at least 17% (60 days) of annual budgeted operating revenues per fund
(rounded to the nearest thousand) with the intent to move toward an ending fund balance target of 25%
(90 days) as funding allows. Ending Fund balance may be used to cover cash flow needs. Ending fund
balance reserve is considered working capital of the fiord.
General Fund (Current, Street): A City Stabilization amount of 17% (— 60 days) of its annual
allocated General Fund expenditure budget may be maintained annually as resources allow.
Funding may come from one time revenues, monthly budgeted amounts from general revenues,
and transfers from ending fund balance as authorized by Council.
Enterprise Funds (Water, Sewer, Storm): A City Stabilization amount of 25% of its annual
allocated expenditure budget per fund may be maintained annually as resources allow. Funding
may come from one-time revenues, monthly budgeted amounts from operation revenues, and
transfers from ending fund balance as authorized by Council.
Stabilization reserves shall be used if all efforts have been exhausted to fund a qualifying event
and no reasonable budget adjustments are available to continue to provide essential services to
the public. The Finance Director must quantify, document and present the significance of the
qualifying event. Authorization for spending stabilization reserves requires a simple majority vote
of the City Council.
Qualifying Events:
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• The State of Washington or Federal government formally declares a disaster or
emergency.
• A natural or urgent event that jeopardizes public safety, impedes commerce, or
threatens additional damage to City infrastructure.
• Unforeseen events or situation outside of the scope of contingency planning or
planned normal courseof government operations.
• An act of war, terrorism, or declaration of Martial law.
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2021-2022 Budget
CITYWIDE REVENUES & EXPENDITURES
The information below reflects the Citywide Operating Revenues and Expenditures, providing cumulative
information from all City Funds.
CITYWIDE OPERATING REVENUES:
The Chart displays the projections for new revenues, by source, which the City estimates to receive in
2021-2022. These revenues allow the City to operate in its best capacity to serve the Citizens. The
largest source of incoming revenue in this biennial period are taxes 32.62%, which help operate the
general governmental functions
2021-2022 ESTIMATED FINANCE SOURCES
of the city. Charges for goods
and services are the next largest
Capital Contribution
piece of the pie at 31.78%.
0.62%
Operating Transfers
These funds are comprised
14.35%
mainly of utility fees for the
Misc. Revenues
Water, Sewer and Storm
8.56% Taxes
Fines & Forfeits 32.62%
Drainage Utility funds. Operating
0.48%
Transfers 14.35%,
Intergovernmental Revenues
Charges for Goods&
Services
10.20%, Miscellaneous
31.78%
Revenues 8.56%, Licenses and
License' &Permits
1.39%
permits 1.39%, Capital
Intergovt. Revenues
Contributions 0.62% and Fines &
10.20%
Forfeits 0.48%, complete the
City's Revenue categories.
CITYWIDE OPERATING EXPENDITURES:
This chart contains the breakout by percentage of cost allocations throughout the City. The top three are
Personnel Costs (Salary and Benefits) at 34.76%; Services are 25.20% (which includes Professional
Services, Repairs &
Maintenance and Rents & 2021-2022 ESTIMATED USES
Leases); and rounding out the
top three is Capital Outlay
(20.90%) for acquisitions or
Debt Service Interfund Transfers
additions to capital assets. 2.51% it 13.88%
Next at 13.88% are Interfund
Personnel Costs
Transfers, Supplies at 2.75%, 34.76%
& Debt Service at 2.51 %. Capital outlay
20.90%
Services
25.20% Supplies
2.75%
City of Port Orchard Page 57 of 192
2021-2022 Budget
SUMMARY OF REVENUES
Title J=
General Fund
,:
,• „
BudgetFund
,
Budget
Current Expense
001
24,555,581
25,486,196
26,069,100
City Street
002
4,081,447
4,502,462
5,131,900
Stabilization
003
263,378
2,100,000
2,300,000
Special Revenue Funds
Criminal Justice
103
1,122,232
1,003,101
760,900
Special Investigative Unit
104
79,620
85,461
102,000
Community Events
107
331,130
335,246
400,000
Paths & Trails
108
8,667
10,457
12,900
Real Estate Excise Tax
109
3,389,886
3,409,946
4,854,000
Impact Fee
111
2,068,719
1,720,068
2,282,500
Capital Construction Funds
Capital Construction
302
2,117,799
973,715
620,000
Cumulative Reserve for Equip Replaace
303
497,085
-
-
Street Capital Projects
304
15,079,567
9,297,800
4,328,100
Proprietary Funds
Water Sewer Utilities
401
25,370,963
31435,558
-
Water Sewer Equipment Replacement
402
322,728
Cumulative Reserve for Water Sewer
403
6,094,420
-
Water Operations
411
-
8,145,079
8,504,400
Water Stabilization
412
-
390,000
917,000
Water Capital
413
-
8,845,444
6,964,200
Storm Drainage Operations
421
4,288,169
5,062,657
5,076,900
Storm Drainage Stabilization
422
-
175,200
503,300
Storm Drainage Equipment Reserve
422
220,655
-
-
Storm Drainage Capital
423
969,703
1,260,000
30,100
Sewer Operations
431
-
12,143,379
12,659,200
Sewer Stabilization
432
-
606,700
1,355,050
Sewer Capital
433
-
10,670,483
9,612,100
Debt Service Funds
Bond Redemption Fund
206
623,794
760,365
598,200
1984 Refunding
621
5,260
-
-
Water Debt Service
414
-
130,128
840,250
Storm Drainage Debt Service
424
-
354,754
355,300
Sewer Debt Service
434
-
30,128
550,000
Enterprise Fund
ER&R
500
1 1,082,643
5,391,677
4,927,400
Grand Total
92,573,446
106,32do
99,754,800
City of Port Orchard Page 58 of 192
2021-2022 Budget
SUMMARY OF EXPENDITURES
Fund Title
General Fund
CL
,.
Actuals
,92021-2022
Budget
Budget
Current Expense
001
23,859,838
25,486,196
26,069,100
City Street
002
4,229,728
4,502,462
5,131,900
Stabilization
003
933,147
2,100,000
2,300,000
Special Revenue Funds
Criminal Justice
103
1,084,107
1,003,101
760p900
Special Investigative Unit
104
79,736
85,461
102,000
Community Events
107
343,486
335,246
400,000
Paths & Trails
108
8,457
10,457
12,900
Real Estate Excise Tax
109
3,389,886
3,409,946
4,854,000
Impact Fee
111
2,068,718
1,720,068
2,282,500
Capital Construction Funds
Capital Construction
302
2,128,709
973,715
620,000
Cumulative Reserve for Equip Replaace
303
497,085
-
-
Street Capital Projects
304
14,954,971
9,297,800
4,328,100
Proprietary Funds
Water Sewer Utilities
401
17,118,121
3,435,558
-
Water Sewer Equipment Replacement
402
322,728
Cumulative Reserve for Water Sewer
403
6,361,980
5,599,427
-
Water Operations
411
-
8,145,079
8,504,400
Water Stabilization
412
390,000
917,000
Water Capital
413
-
8,845,444
6,964,200
Storm Drainage Operations
421
5,834,275
5,062,657
5,076,900
Storm Drainage Stabilization
422
-
175,200
503,300
Storm Drainage Equipment Reserve
422
220,654
-
-
Storm Drainage Capital
423
-
1,260,000
30,100
Sewer Operations
431
-
12,143,379
12,659,200
Sewer Stabilization
432
-
606,700
1,355,050
Sewer Capital
433
-
10,670,483
9,612,100
Debt Service Funds
Bond Redemption Fund
206
623,794
760,365
598,200
1984 Refunding
621
5,302
-
-
Water Debt Service
414
-
130,128
840,250
Storm Drainage Debt Service
424
-
354,754
355,300
Sewer Debt Service
434
-
30,128
550,000
Enterprise Fund
ER&R
500
1 1,082,643
1 5,391,677
1 4,927,400
Grand Total
85,147,366
111,925,431
:00
City of Port Orchard Page 59 of 192
2021-2022 Budget
u Beginning Fund
Fund Title n Balance & Taxes Licenses & Intergovt. Charges for Fines & Misc. Capital Transfers Total Budget
d Permits Revenues Goods & Services Penalties Revenues Contribution
Reserves
General Fund
Current Expense
001
3,975,400
18,719,600
961,500
953,300
778,800
326,400
354,100
-
26,069,100
City Street
002
938,800
2,138,500
2,000
572,000
-
-
16,100
1,464,500
5,131,900
Stabilization
003
2,100,000
-
-
-
-
200,000
2,300,000
Special Revenue Funds
Criminal Justice
103
269,000
381,900
109,900
-
100
-
760,900
Special Investigative Unit
104
94,000
-
-
8,000
-
102,000
Community Events
107
200,000
200,000
-
-
400,000
Paths & Trails
108
10,900
-
2,000
-
-
12,900
Real Estate Excise Tax
1 109
1 2,776,600
1,400,000
-
69
677,331
4,854,000
Transportation Impact
111
2,002,500
280,000
2,282,500
Capital Construction Funds
Capital Construction
302
230,000
390,000
620,000
Street Capital Projects
304
1,832,000
1,403,000
100
1,093,000
4,328,100
Proprietary Funds
Water Operations
411
1,815,100
6,576,200
113,100
8,504,400
Water Stabilization
412
390,000
527,000
917,000
Water Capital
413
3,476,800
1,938,250
436,150
1,113,000
6,964,200
Storm Drainage Utility
421
1,757,800
10,000
3,309,000
100
5,076,900
Storm Drainage Stabilization
422
175,200
328,100
503,300
Storm Drainage Capital
423
30,100
30,100
Sewer Operations
431
1,821,500
10,837,600
100
12,659,200
Sewer Stabilization
432
606,750
748,300
1,355,050
Sewer Capital
433
1,665,000
4,100,000
3,292,531
554,569
9,612,100
ER&R
500
3,570,400
752,000
605,000
4,927,400
Debt Service Funds
Bond Debt Service
206
-
-
598,200
598,200
Water Debt Service
414
840,250
840,250
Storm Drainage Debt Service
424
355,300
355,300
Sewer Debt Service
434
550,000
550,000
Grand Total 29,737,850
City of Port Orchard Page 60 of 192
2021-2022 Budget
u
Fund Title Aid
General Fund
GET EXPENDITURES
Costs
Supplies
BY CATEGORY•-
Services CapitalOutlay
DebtService
Transfers
Ending Fund
Balance Total Budget
Reserves
Current Expense - Administration
001
1,241,176
17,300
1,844,401
3,102,877
Current Expense - Finance
1,302,879
66,150
380,490
1,749,519
Current Expense - Judicial
1,362,336
17,500
160,000
1,539,836
Current Expense - Law Enforcement
8,444,351
136,915
1,788,600
-
10,369,866
Current Expense - Community Development
2,809,389
16,150
719,723
4,655
3,549,917
Current Expense - Public Works
1,200,989
61,700
1,442,096
30,000
2,734,785
Current Expense - Reserves & Fund Balance
-
-
-
-
-
1,742,400
1,742,400
Current Expense - Transfer Out
-
-
-
-
1,279,900
-
1,279,900
City Street
002
1,985,718
231,800
2,314,482
234,200
27,800
337,900
5,131,900
Stabilization
003
-
-
-
-
-
2,300,000
2,300,000
Special Revenue Funds
Criminal Justice
103
293,800
6,000
145,000
132,000
184,100
760,900
Special Investigative Unit
104
-
4,000
4,000
94,000
102,000
Community Events
107
20,500
186,000
193,500
400,000
Paths & Trails
108
12,900
12,900
Real Estate Excise Tax
109
1,591,200
3,262,800
4,854,000
Impact Fee Fund
111
100,000
1,065,000
1,117,500
2,282,500
Capital Construction Funds
Capital Construction
302
405,000
215,000
620,000
Street Capital Projects
304
2,573,069
1,389,031
366,000
4,328,100
Proprietary Funds
Water Operating
411
2,461,642
822,600
2,045,758
46,200
1,770,000
1,358,200
8,504,400
Water Stabilization
412
917,000
917,000
Water Capital
413
2,957,150
110,250
3,896,800
6,964,200
Storm Drainage Utility
421
1,609,866
54,504
1,310,330
35,700
826,500
1,240,000
5,076,900
Storm Drainage Stabilization
422
503,300
503,300
Storm Drainage Capital Facilities
423
30,100
30,100
Sewer Operating
431
1,858,674
212,300
5,348,457
46,200
1,302,869
3,890,700
12,659,200
Sewer Stabilization
432
1,355,050
1,355,050
Sewer Capital
433
7,750,100
550,000
1,312,000
9,612,100
Equipment Rental & Revolving Fund
500
227,000
320,000
205,000
709,000
3,466,400
4,927,400
Debt Service Funds
Bond Redemption Fund
206
598,200
598,200
Water Debt Service
414
840,250
840,250
Storm Drainage Debt Service
424
355,300
355,300
Sewer Debt Service
434
550,000
550,000
City of Port Orchard Page 61 of 192
2021-2022 Budget
FUND BALANCE CHANGES
Beginning fund balance is the projected amount of money at the beginning of the fiscal period.
Expenditures made and revenues received result in the ending fund balance. The City strives to maintain
a minimum amount of fund balance for cash flow purposes. Revenue inflows fluctuate and fund balance
provides consistency to meet expenses and keep City operations moving forward. Amounts in excess of
minimums required for cash flow purposes may be set aside as reserves or used to fund expenses the
City did not anticipate when it adopted the budget. The table below represents budgeted fund balances
for 2021-2022
001
Current Expense
BudgetedFund
Beginning
3,975,400
(Decrease)
2,233,000
Budgeted
Ending
1,742,400
-56%
002
City Street
938,800
600,900
337,900
-64%
003
Stabilization
2,100,000
200,000
2,300,000
10%
103
Criminal Justice
269,000
84,900
184,100
-32%
104
Special Investi atke Unit
94,000
-
94,000
0%
107
Community Events
200,000
6,500
193,500
-3%
108
Paths & Trails
10,900
2,000
12,900
18%
109
REET Fund
2,776,600
486,200
3,262,800
18%
111
Impact Fees
2,002,500
885,000
1,117,500
-44%
302
Capital Construction Fund
230,000
15,000
215,000
-7%
304
Street Capital Projects Fund
1,832,000
1,466,000
366,000
-80%
411
Water Operations
1,815,100
456,900
1,358,200
-25%
412
Water Stabilization
390,000
527,000
917,000
135%
413
Water Capital
3,476,800
420,000
3,896,800
12%
421
Storm Drainage Operations
1,757,800
517,800
1,240,000
-29%
422
Storm Drainage Stabilization
175,200
328,100
503,300
187%
423
Storm Drainage Capital
30,100
-
30,100
0%
431
Sewer Operations
1,821,500
2,069,200
3,890,700
114%
432
Sewer Stabilization
606,750
748,300
1,355,050
123%
433
Sewer Capital
1,665,000
353, 000
1,312,000
-21 %
434
Sewer Debt Services
-
550,000
550,000
100%
500
Equipment Revolving, & Replacement Fund
3,570,400
104,000
3,466,400
-3%
Some of the significant increases and decreases are explained as follows:
Current Expense Fund decreases largely due to a funds -transfer to Stabilization and to Street Fund
for Paving and payments to ER&R for general fund vehicles.
• The City Street Fund also decreases due to projects and payment to the ER&R Fund.
• Stabilization Fund will increase with the transfer from Current Expense.
• Criminal Justice Fund reduces with payments to ER&R.
• Paths and Trails ends the period with a higher fund balance due to fuel tax revenue.
• The City's REET fund will decrease due to transfers out for Capital projects.
• Impact Fee Fund decreases because of transfers out for Capital projects.
• The Capital Construction fund will experience a slight decrease due to projects.
• Street Capital Projects fund balance decreases due to projects and transfers for paving.
• Water Operations decreases due to transfers to Water Stabilization Fund.
• Water Stabilization fund increases due to transfers in from Water Operations.
• Water Capital Increases due to increased connection fees
• Storm Drainage Operations fund balance decreases due to a contract for a study, payments to
ER&R, and transfers to stabilization fund.
City of Port Orchard Page 62 of 192
2021-2022 Budget
• Storm Drainage Stabilization increases due to transfers from Storm Operations.
• Storm Drainage Capital. There is no activity in this fund pending the results of the study to be
completed in Storm Operations.
• Sewer Operations increases due to increased connection fees.
• Sewer Stabilization Increases with transfers from Sewer Operating.
• Sewer Capital is reduced for budgeted construction activity.
• Sewer Debt Service has a fund balance to save for an upcoming loan payment.
• ER&R Fund Balance is decreased due to fleet purchases.
City of Port Orchard Page 63 of 192
2021-2022 Budget
2021-2022 Transfer Schedule
Transfer From (597)
002
1,464,500
003
200,000
EL '
677,331
677,331
IL •
598,200
598,200
302
000
250,000
115,000
390,000
04
143,000
950,000
1,093,000
rn411
-
c412
527,000
527,000
L413
600,000
513,000
1,113,000
1 1
840,250
328,100
355,300
748,300
433
. •
554,569
off 550,000
Totals
IL§91,200
1,065,000
1�-LI10,250
683,400
1,302,869
550,000
City of Port Orchard Page 64 of 192
2021-2022 Budget
ORCHARD
General Fund
Operations
Current Expense Fund No. 001
City Street Fund No. 002
OVERVIEW
The General Fund provides for the daily operations of the Port Orchard city government. The pie charts
below indicate revenues and expenditures Port Orchard expects in 2021-2022.
Mis
19k
Fines & Forfeits
1%
Goods & Srvc
3%
PROJECTED REVENUE 2021-2022
EXPENDITURE BY TYPE 2021-2022
Services & Charges
31%
Supplies & Fuel
2%
Interfund Transfers
Capital Outlay 3%
1 Uf
Personnel Costs
(Salary & Benefits)
63%
City of Port Orchard
2021-2022 Budget
Page 65 of 192
This chart depicts budgeted expenses for each General Fund department.
2021-2022 Projected Expenditures by department
17'%
PParkStreet
s---
& Rti
PI
54�.
5b
Public Works
595
1.
Community 0—lop
13y' Law Enfor —t
37%
This table compares revenues received to expenditures incurred in the General Fund. For the 2017-2018
fiscal period actual expenses & revenues received are depicted. 2019-2020 and 2021-2022 are a
projection of what the City anticipates for the year. Fund balance and reserves are not included in this
graph.
General Fund Trends
35,000,000
30,000,000
25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
2017-2018 Actual 2019-2020 (Budget 2021-2022 Budget
� Revenues f Expenditures
City of Port Orchard
2021-2022 Budget
Page 66 of 192
REVENUES & EXPENDITURES
General Fund information includes Current Expense and Street Funds
1 1 1 1 12021-2022
FundsGeneral
Budget••
Revenues
Assigned Beginning Fund Balance
81,265
664,462
938,800
Committed Beginning Fund Balance
-
54,930
-
Restricted Beginning Fund Balance
7,500
35,000
Unreserved Cash & Investments -Beginning
3,143,525
3,862,300
Unreserved Cash & Investments -Beginning Recreation
110,053
78,100
Unassigned Beginning Fund Balance
4,487,666
Property Tax
5,430,407
5,741,000
6,110,000
Sales Tax
9,884,177
10,145, 000
10, 645, 000
Utility/Franchise Tax
3,616,550
3,843,000
3,851,100
Gambling Tax
175,310
170,300
102,000
Other Taxes
640,601
580,000
150,000
Licenses & Permits
1,004,419
810,700
963,500
Inter overnmental
1,173,186
1,019,800
1,525,300
Charges Goods & Services
1,206,104
883,500
778,800
Fines & Forfeits
379,376
356,000
326,400
Miscellaneous Revenue
1,659,554
362,300
370,200
Operating Transfers In
125,000
870,000
1,464,500
Expenditures
Personnel Costs Salary & Benefits)
13,645,566
16,644,500
18,346,838
Supplies
797,358
503,550
547,515
Services & Charges
4,281,163
9,277,374
8,979,692
Intergovernmental Services
1,963,482
-
-
CapitalOutlay
31,870
-
268,855
Non Expenditure
63,903
-
-
Interfund Services
1,902
-
-
Interfund Transfers
2,083,352
2,061,853
977,800
Assigned Ending Fund Balance
-
159,000
-
Committed Ending Fund Balance
-
29,930
-
Restricted Ending Fund Balance
-
-
Reserved Cash & Investments -Ending
-
-
105,000
Unreserved Cash & Investments -Ending
5,166,041
1,962,200
Unreserved Cash & Investments -Ending Recreation
54,930
13,100
,Unassigned Ending Fund Balance
1,312,451
City of Port Orchard Page 67 of 192
2021-2022 Budget
FUND BALANCE
GENERAL FUND BALANCE
Fund balance is an important part of a City's General Fund budget. A city may use fund balance for many
reasons. A healthy fund balance allows city operations to continue regardless of the timing of revenues
received during a specific period. Fund balance is also used as a "Savings" account, enabling a city to put
away dollars for large expenditures that would otherwise hinder the operating cash flow, or Council might
choose to set aside funds for special projects anticipated in future years.
This graph shows the trend for the budgeted general fund balance.
Port Orchard's revenue proceeds fluctuate during the year. This can be due to the economy or simply the
type of revenue. An example of this is Property Tax. The City budgets an amount for property tax. The
County, which collects the tax revenues,
remits payments to the City on a monthly General Ending Fund Balance
basis. The bulk of the tax revenue is 2,500,000
received in May and November. This is
because taxpayers typically pay their
taxes to the County twice per year, in 2,000,000
April and in October. Without fund
balance the City would be constrained by 1,500,000
lack of revenue during many months of
the year. Fund balance allows the City to 1,000,000
continue to meet its expenditures even
during the months where the revenues 500,000
come in at a lesser amount.
2017-2018 Actual 2019-2020 2021-2022
Budget Budget
City of Port Orchard Page 68 of 192
2021-2022 Budget
ORCHARD
2021-2022 GENERAL FUND REVENUES
Current Exense Fund 001
City Street Fund 002
Budget Worksheet
RCity of Port Orchard Account Summary
ORCHARD
Coding Account Description
001- Current Expense
002 - City Street Fund
Fund Summary
Defined Budgets
2017 ActuaIs 2018 Actual 2020 Budget 2021 Budget 2022 Budget
13,472,870 11,082,711 14,945,896 10,540,300 15,102,900 10,966,200
2,459,830 1,621,617 2,598,462 1,904,000 3,019,500 2,112,400
Report Total: 15,932,700 12,704,327 17,544,358 12,444,300 18,122,400 13,078,600
City of Port Orchard
2021-2022 Budget
Page 69 of 192
Coding Account Description
2017 Actuals
2018 Actuals
2019 Budget
2020 Budget
2021 Budget
2022 Budget
Revenue
Fund: 001 - Current Expense
BASUB: 308 - Beginning Fund Balance
Defined Budgets
001.08.308.10.00
Reserved Cash & Investments -Beginning
0
0
0
0
35,000
0
001.08.308.40.00
Est Comm Fnd Bal Recreation
0
0
54,930
0
0
0
001.08.308.52.00
Est. Assigned Fund Bal .- Park
71,616
0
0
0
0
0
001.08.308.53.00
EstAssigned Fund Bal-City HII
9,649
0
0
0
0
0
001.08.308.80.00
Unreserved Cash & Investments -Beginning
2,374,434
0
0
0
3,862,300
0
001.08.308.80.01
Unreserved Cash & Investments -Beginning Recreation
110,053
0
0
0
78,100
0
001.08.308.80.02
Unreserved Cash & Investments -Beginning Petty Cash
2,450
0
0
0
0
0
001.08.308.90.00
Est Unassigned Fund Bal - Beg
0
0
4,487,666
0
0
0
BASUB: 308 - Beginning Fund Balance Total:
2,568,202
0
4,542,596
0
%975,400
0
BASUB: 311 - Property Tax
001.00.311.10.00
General Property Taxes
1,744,987
1,676,786
1,841,000
1,900,000
1,976,000
1,995,500
BASUB: 311- Property Tax Total:
1,744,987
1,676,786
1,841,000
1,900,000
1,976,000
1,995,500
BASUB: 313 - Retail Sales and
Use Taxes
001.00.313.11.00
Local Retail Sales & Use Tax
4,795,199
5,088,978
5,060,000
5,085,000
5,235,000
5,340,000
001.00.313.27.00
Affordable & Supportive Housing
0
0
0
0
35,000
35,000
BASUB: 313 - Retail Sales and Use Taxes Total:
4,795,199
5,088,978
5,060,000
5,085,000
5,270,000
5,375,000
BASUB: 316 - Business and Occupation
Taxes
001.00.316.41.00
Utility Tax - Electric
692,951
703,525
700,000
700,000
700,000
707,000
001.00.316.42.00
Utility Tax -Water
117,752
136,171
141,000
154,000
154,000
155,000
001.00.316.43.00
Utility Tax - Gas
84,614
221,254
200,000
200,000
200,000
200,000
001.00.316.44.00
Utility Tax - Sewer
205,723
231,739
248,000
270,000
270,000
271,700
001.00.316.45.00
Utility Tax - Garbage
144,317
166,359
160,000
160,000
160,000
161,600
001.00.316.46.00
Utility Tax - Television Cabl
86,867
90,239
90,000
90,000
90,000
90,900
001.00.316.47.00
UtilityTax- Telephone
278,443
285,114
275,000
275,000
260,000
250,000
001.00.316.48.00
Utility Tax - Storm Drainage
86,233
85,248
90,000
90,000
90,000
90,900
001.00.316.81.00
Punch BoardsAnd Pull Tabs
83,251
88,772
83,300
85,000
50,000
50,000
001.00.316.83.00
Amusement Games
1,506
1,781
1,000
1,000
1,000
1,000
BASUB: 316 - Business and Occupation Taxes Total:
1,781,657
2,010,202
1,988,300
2,025,000
1,975,000
1,978,100
City of Port Orchard Page 70 of 192
2021-2022 Budget
Coding Account Description
BASUB: 317 - Excise Taxes in Lieu of Property Tax
001.00.317.20.00 Leasehold Excise Taxes
BASUB: 317 - Excise Taxes in Lieu of Property Tax Total:
2017 Actuals 2018 Actuals 2019 Budget 2020 Budget 2021 Budget 2022 Budget
45,818 47,329 45,000
45,818 47,329 45,000
45,000 45,000 45,000
45,000 45,000 45,000
BASUB: 318 - Other Taxes
001.00.318.11.00
Admissions Tax
54,978
58,593
55,000
55,000
25,000
35,000
BASUB: 318 - Other Taxes Total:
54,978
58,593
55,000
55,000
25,000
35,000
BASUB: 321 - Business Licenses and Permits
001.00.321.30.00
Police & Protective Svs
1,400
1,100
1,400
1,400
1,400
1,400
001.00.321.60.00
Lic & Per - Prof & Occupant
760
536
800
800
800
800
001.00.321.70.00
Lic & Permits - Amusements
2,140
2,600
2,100
2,100
2,100
2,100
001.00.321.99.00
Other Business Licenses & Pmt
90,317
90,011
90,300
92,100
92,100
93,000
001.00.321.99.02
Vendor Permits
1,915
1,895
0
0
0
0
BASUB: 321 - Business Licenses and Permits Total:
96,532
96,142
94,600
96,400
96,400
97,300
BASUB: 322 - Non -Business Licenses and Permits
001.00.322.10.00
Lic & Per - Bldgs, Struct,Equ
336,040
449,231
300,000
300,000
375,000
375,000
001.00.322.10.01
Bldg Pmt Technology Fee
6,280
6,840
6,300
6,400
6,400
6,400
001.00.322.30.00
Animal Licenses
625
379
0
0
0
0
001.00.322.40.00
Street & Curb Permits
900
50
500
500
500
500
001.00.322.90.00
Lic & Permits - Other Non -Bus
2,218
2,861
2,000
2,000
2,000
2,000
BASUB: 322 - Non -Business Licenses and Permits Total:
346,063
459,361
308,800
308,900
38%900
383,900
BASUB: 333 - Indirect Federal
Grants
001.00.333.20.60
Federal Indirect DOT
4,089
1,165
0
0
0
0
001.00.333.97.00
Federal Indirect Homeland Sec
11,699
12,941
0
0
10,000
10,000
BASUB: 333 - Indirect Federal Grants Total:
15,788
14,106
0
0
30,000
10,000
BASUB: 334 - State Grants
001.00.334.01.20
St Direct/Indirect-JudicialOAC
14,236
21,723
0
0
0
0
BASUB: 334 - State Grants Total:
14,236
21,723
0
0
0
0
BASUB: 336 - State Shared Revenues, Entitlement&Impact Payments
001.00.336.00.84
Vessel Registration Fees
7,100
7,522
7,500
7,700
7,700
7,700
001.00.336.06.41
Marijuana Enforcement
20,056
0
20,000
20,000
0
0
City of Port Orchard Page 71 of 192
2021-2022 Budget
Account Description 2017 Actuals 2018 Actuals 2019 Budget 2020 Budget 2021 Budget 2022 Budget
001.00.336.06.42
Marijuana Excise Tax Distribut
13,068
81,327
13,000
13,000
55,000
55,000
001.00.336.06.94
Liquor Excise Tax
67,339
70,723
66,000
67,000
75,000
75,000
001.00.336.06.95
Liquor Control Board Profits
93,009
92,469
93,000
94,900
118,900
119,000
001.00.336.06.96
Liquor Profit - Public Safety
23,587
23,451
23,600
24,100
0
0
BASUB: 336 - State Shared Revenues, Entitlement&Impact Payments Total:
224,159
275,493
223,100
226,700
256,600
256,700
BASUB: 337 - Local Grants, Entitlements and Other Payments
001.00.337.00.00
Local Grants,Entitlmnts, Other
1,000
12,000
0
0
300,000
0
001.00.337.01.01
SK Fire & Rescue-ILA's
0
0
0
0
60,000
60,000
001.00.337.06.00
City of P O Foot Ferry
6,689
6,024
0
0
0
0
001.00.337.09.00
City of PO Tourism/Marketing
1,700
0
0
0
0
0
001.00.337.10.00
Timber State Forest
318
701
0
0
0
0
BASUB: 337 - Local Grants, Entitlements and Other Payments Total:
9,707
18,725
0
0
360,000
60,000
BASUB: 341 - General Government
001.00.341.22.00
District/Muni Ct Civil Filings
0
30
0
0
0
0
001.00.341.33.00
Municipal CourtAdmin Fees
6,983
7,635
7,000
7,100
5,000
5,000
001.00.341.62.00
Municipal Court Word Pro/Dupl
1,562
310
0
0
0
0
001.00.341.75.00
Sale of Maps & Publications
633
48
0
0
0
0
001.00.341.81.00
Other Word Processing & Print
2,374
2,444
1,600
1,600
1,600
1,600
001.00.341.95.00
Legal Services
7,200
7,107
6,900
7,000
3,500
3,500
001.00.341.96.00
Personnel Services
0
0
0
0
0
0
BASUB: 341 - General Government Total:
18,752
17,573
15,500
15,700
10,100
10,100
BASUB: 342 - Public Safety
001.00.342.10.00
Other services
104,559
206,533
95,000
96,900
50,000
50,000
001.00.342.20.00
DUI Recovery Costs -Fire
0
0
0
0
0
0
001.00.342.33.00
Adult Probation Service Charg
140,216
137,349
140,200
143,000
90,000
90,000
001.00.342.36.00
Monitoring & Incarceration
100
0
0
0
0
0
001.00.342.40.00
Protective Inspection Fees
520
455
0
0
0
0
001.00.342.40.01
Protective Inspection Fee -Fire
17,750
19,913
17,000
17,300
17,300
17,400
001.00.342.50.00
Emergency Service Fees
4,324
5,527
4,000
4,100
4,100
4,100
BASUB: 342 - Public Safety Total:
267,469
369,776
256,200
261,300
161,400
161,500
BASUB: 345 - Natural and Economic Environment
001.00.345.29.00
Other Environmental Services
0
12,758
0
0
0
0
City of Port Orchard Page 72 of 192
2021-2022 Budget
Account Description
2017 Actuals 2018 Actuals 2019 Budget 2020 Budget 2021 Budget 2022 Budget
001.00.345.81.00
Zoning & Subdivision Fees
30,635
24,802
25,000
25,000
25,000
25,000
001.00.345.83.00
Plan Checking Fees
160,229
193,681
100,000
100,000
150,000
150,000
001.00.345.83.01
Plan Checking Fees -Fire
26,925
32,250
26,900
27,400
27,400
27,400
001.00.345.89.00
Other Planning&Dev Fees & Chg
6,366
15,649
10,000
10,200
10,200
10,300
001.00.345.89.01
Other Plann Fees Hearing Exam
5,058
10,553
5,100
5,200
5,200
5,200
BASUB: 345 - Natural and Economic Environment Total:
229,213
289,692
167,000
167,800
217,800
217,900
BASUB: 347 - Culture and Recreation
001.00.347.90.00
Culture & Rec Other Fees
2,200
1,700
0
0
0
0
BASUB: 347 - Culture and Recreation Total:
2,200
1,700
0
0
0
0
BASUB: 352 - Civil Penalties
001.00.352.30.00
Proof Of Motor Vehicle Insura
670
492
700
700
700
700
001.00.352.40.00
Boating Infraction
132
304
0
0
0
0
BASUB: 352 - Civil Penalties Total:
802
796
700
700
700
700
BASUB: 353 - Civil Infraction Penalties
001.00.353.10.00
Traffic Infraction Penalties
72,811
69,785
70,000
71,400
55,000
55,000
001.00.353.70.00
Non -Traffic Infraction Penalt
1,947
3,500
2,500
2,600
2,600
2,600
BASUB: 353 - Civil Infraction Penalties Total:
74,758
73,285
72,500
74,000
57,600
57,600
BASUB: 354 - Civil Parking Infraction Penalties
001.00.354.00.00
Civil Parking Infraction Pena
64,994
69,085
65,000
66,300
66,300
66,000
BASUB: 354 - Civil Parking Infraction Penalties Total:
64,994
69,085
65,000
66,300
66,300
66,000
BASUB: 355 - Criminal Traffic Misdemeanor Fines
001.00.355.20.03
Criminal Conviction Fee -DUI
5,463
4,066
4,000
4,100
4,100
4,100
001.00.355.80.02
Criminal Conviction Fee-Traffi
24,448
22,794
18,000
18,400
18,400
18,500
001.00.355.90.14
Criminal Conv Fee -Non Traffic
0
0
0
0
0
0
BASUB: 355 - Criminal Traffic Misdemeanor Fines Total:
29,911
26,860
22,000
22,500
22,500
22,600
BASUB: 356 - Criminal Non -Traffic Fines
001.00.356.50.00
Investigative FunclAssessment
4,065
4,255
4,100
4,200
4,200
4,200
001.00.356.90.00
Other Criminal Non -Traffic Fi
-6,673
7,164
0
0
0
0
BASUB: 356 - Criminal Non -Traffic Fines Total:
-2,608
11,419
4,100
4,200
4,200
4,200
BASUB: 357 - Criminal Costs
001.00.357.33.00
Public Defense Cost
11,560
14,469
12,000
12,000
12,000
12,000
001.00.357.37.00
Court Cost Recoup
144
326
0
0
0
0
City of Port Orchard Page 73 of 192
2021-2022 Budget
Account Description
2017 Actuals
2018 Actuals
2019 Budget
2020 Budget
2021 Budget
2022 Budget
001.00.357.37.01 Court Cost Recoupment
706
477
0
0
0
0
BASUB: 357 - Criminal Costs Total:
12,409
15,272
12,000
12,000
12,000
12,000
BASUB: 359 - Non -Court Fines and Penalties
001.00.359.00.00 Non -Court Fines & Penalties
58
95
0
0
0
0
001.00.359.90.00 Other Fines & Penalties
1,263
948
0
0
0
0
BASUB: 359 - Non -Court Fines and Penalties Total:
1,321
1,043
0
0
0
0
BASUB: 361 - Interest and Other Earnings
001.00.361.11.00 Investment Interest
15,849
55,936
8,000
8,000
10,100
10,000
001.00.361.40.00 Interest On Contracts,Notes,T
3,866
6,865
1,500
1,500
1,500
1,500
001.00.361.40.01 Interest Collected Municipl C
24,865
29,852
20,000
20,400
20,400
20,600
BASUB: 361- Interest and Other Earnings Total:
44,579
92,653
29,500
29,900
32,000
32,100
BASUB: 362 - Rents, Leases and Concessions
001.00.362.30.00 Parking
111,800
135,946
100,000
100,000
100,000
100,000
001.00.362.40.00 Active Club Rental
763
938
0
0
0
0
001.00.362.41.00 City Hall Rental
2,584
2,310
0
0
0
0
001.00.362.50.00 Space & Facil Leases Long -Ter
42,968
43,864
43,000
43,900
40,000
40,000
001.00.362.51.00 A/C Non-refundbl cleaning fee
150
0
0
0
0
0
BASUB: 362 - Rents, Leases and Concessions Total:
158,264
183,057
143,000
143,900
140,000
140,000
BASUB: 367 - Contributions and Donations from Nongovernmental S
001.00.367.11.00 Contributions & Donations from Nongovernmental
2,568
5,925
0
0
5,000
5,000
BASUB: 367 - Contributions and Donations from Nongovernmental S Total:
2,568
5,925
0
0
5,000
5,000
BASUB: 369 - Other
001.00.369.10.00 Sale Of Junk & Salvage
11,231
348
0
0
0
0
001.00.369.30.00 Confiscated and Forfeited Ppt
13,802
1,860
0
0
0
0
001.00.369.40.00 Other Judgments & Settlements
-2,652
50
0
0
0
0
001.00.369.81.00 Cashiers Overage & Shortage
-1
1
0
0
0
0
001.00.369.91.00 Other Miscellaneous Revenue
210
4,556
0
0
0
0
BASUB: 369 - Other Total:
22,590
6,815
0
0
0
0
BASUB: 382 - Nonrevenue
001.00.382.10.00 Refundable Deposit
0
67,767
0
0
0
0
BASUB: 382 - Nonrevenue Total:
0
67,767
0
0
0
0
City of Port Orchard Page 74 of 192
2021-2022 Budget
ICoding Account Description 2017 Actuals 2018 Actuals 2019 Budget 2020 Budget 2021 Budget 2022 Budget
BASUB: 388 - Prior Period(s) Adjustment(s)
001.00.388.80.00 Prior Year corrections
840,159
0
0
0
0
0
BASUB: 388 - Prior Period(s) Adjustment(s) Total:
840,159
0
0
0
0
0
BASUB: 389 - Other Nonrevenues
001.00.389.90.00 Unapplied Credits
0
0
0
0
0
0
BASUB: 389 - Other Nonrevenues Total:
0
0
0
0
0
0
BASUB: 395 - Disposition of Capital Assets
001.00.395.10.00 Proceeds I'm Sales FixedAsset
2,612
0
0
0
0
0
001.00.395.20.00 Compensation -Loss CapitalAsse
5,548
68,761
0
0
0
0
BASUB: 395 - Disposition of Capital Assets Total:
8,160
68,761
0
0
0
0
BASUB: 398 - Insurance Recoveries
001.00.398.10.00 Insurance Recoveries
0
13,791
0
0
0
0
BASUB: 398 - Insurance Recoveries Total:
0
13,791
0
0
0
0
Fund: 001 - Current Expense Total:
13,472,870
11,082,711
14,945,896
10,540,300
15,102,900
10,966,200
Fund: 002 - City Street Fund
BASUB: 308 - Beginning Fund Balance
002.08.308.30.00 Est Res Fnd Bal St Vac Abut WA
7,500
0
0
0
0
0
002.08.308.57.00 EstAssigned Fund Bal-Beg
0
0
664,462
0
0
0
002.08.308.80.00 Unreserved Cash & Investments -Beginning
766,641
0
0
0
938,800
0
BASUB: 308 - Beginning Fund Balance Total:
774,141
0
664,462
0
938,800
0
BASUB: 311- Property Tax
002.00.311.10.00 General Property Taxes
951,153
1,057,481
1,000,000
1,000,000
1,064,000
1,074,500
BASUB: 311- Property Tax Total:
951,153
1,057,481
1,000,000
1,000,000
1,064,000
1,074,500
BASUB: 317 - Excise Taxes in Lieu of Property Tax
002.00.317.60.00 TBD Vehicle Fees
199,503
234,379
190,000
190,000
0
0
BASUB: 317 - Excise Taxes in Lieu of Property Tax Total:
199,503
234,379
19%000
190,000
0
0
BASUB: 322 - Non -Business Licenses and Permits
002.00.322.40.00 StreetAnd Curb Permits
3,125
3,195
1,000
1,000
1,000
1,000
BASUB: 322 - Non -Business Licenses and Permits Total:
3,125
3,195
1,000
1,000
1,000
1,000
BASUB: 336 - State Shared Revenues, Entitlement&Impact Payments
002.00.336.00.87 Motor Veh Fuel Tax - Street
289,616
289,632
285,000
285,000
285,000
287,000
BASUB: 336 - State Shared Revenues, Entitlement&Impact Payments Total:
289,616
289,632
285,000
285,000
285,000
287,000
City of Port Orchard Page 75 of 192
2021-2022 Budget
ICoding Account Description 2017 Actuals 2018 Actuals 2019 Budget 2020 Budget 2021 Budget 2022 Budget
BASUB: 344 - Transportation
002.00.344.10.00 Road/Street Maintenance/Rpr
1,984
1,613
0
0
0
0
BASUB: 344- Transportation Total:
1,984
1,613
0
0
0
0
BASUB: 345 - Natural and Economic Environment
002.00.345.81.00 Zoning & Subdivision Fees
120
0
0
0
0
0
002.00.345.89.00 Other Planning&Dev Fees & Chg
1,565
4,447
0
0
0
0
BASUB: 345 - Natural and Economic Environment Total:
1,685
4,447
0
0
0
0
BASUB: 359 - Non -Court Fines and Penalties
002.00.359.90.00 Miscellaneous Fines & Penalti
28
0
0
0
0
0
BASUB: 359 - Non -Court Fines and Penalties Total:
28
0
0
0
0
0
BASUB: 361 - Interest and Other Earnings
002.00.361.11.00 Investment Interest
8,469
13,022
0
0
0
100
BASUB: 361 - Interest and Other Earnings Total:
8,469
13,022
0
0
0
100
BASUB: 362 - Rents, Leases and Concessions
002.00.362.50.00 Space & Facil Leases Long -Ter
9,023
8,552
8,000
8,000
8,000
8,000
BASUB: 362 - Rents, Leases and Concessions Total:
9,023
8,552
8,000
8,000
8,000
8,000
BASUB: 367 - Contributions and Donations from Nongovernmental S
002.00.367.11.00 Contributions & Donations from Nongoverntl Sources
3,956
0
0
0
0
0
BASUB: 367 - Contributions and Donations from Nongovernmental S Total:
3,956
0
0
0
0
0
BASUB: 369 - Other
002.00.369.10.00 Sale Of ScrapAnd Junk
2,316
1,890
0
0
0
0
002.00.369.40.00 Other Judgments & Settlements
2,281
6,239
0
0
0
0
002.00.369.91.00 Other Miscellaneous Revenue
0
320
0
0
0
0
BASUB: 369 - Other Total:
4,598
8,449
0
0
0
0
BASUB: 388 - Prior Period(s) Adjustment(s)
002.00.388.00.00 Prior Period Adjustment
42,274
0
0
0
0
0
BASUB: 388 - Prior Period(s) Adjustment(s) Total:
42,274
0
0
0
0
0
BASUB: 395 - Disposition of Capital Assets
002.00.395.10.00 Proceeds I'm Sale FixeclAssets
43,863
0
0
0
0
0
002.00.395.20.00 Compensation -Loss of FixeclAss
1,413
0
0
0
0
0
BASUB: 395 - Disposition of Capital Assets Total:
45,276
0
0
0
0
0
City of Port Orchard Page 76 of 192
2021-2022 Budget
ICoding Account Description 2017 Actuals 2018 Actuals 2019 Budget 2020 Budget 2021 Budget 2022 Budget
BASUB: 397 - Transfers -In
002.00.397.00.00 Transfers In
125,000
0
450,000
420,000
722,700
741,800
BASUB: 397 - Transfers -In Total:
125,000
0
450,000
420,000
722,700
741,800
BASUB: 398 - Insurance Recoveries
002.00.398.10.00 Insurance Recoveries
0
847
0
0
0
0
BASUB: 398 - Insurance Recoveries Total:
0
847
0
0
0
0
Fund: 002 - City Street Fund Total:
2,459,830
1,621,617
2,598,462
1,904,000
3,019,500
2,112,400
Revenue Total:
15,932,700
12,704,327
17,544,358
12,444,300
18,122,400
13,078,600
Report Total:
15,932,700
12,704,327
17,544,358
12,444,300
18,122,400
13,078,600
City of Port Orchard Page 77 of 192
2021-2022 Budget
2021-2022 GENERAL FUND EXPENDITURES
Current Expense Fund 001
Current Expense Fund 002
Budget Worksheet
City of Port Orchard
R
For Budget period 2021-2022
Budget Worksheet
Group Summary
Defined Budgets
Coding Account Description
201
zoi8
zo19
ct
Actua
Bud e
Expense
Fund: 001- Current Expense
01- Finance
709,000
653,634
853,400
872,500 845,484 904,035
02 - Court
555,095
551,565
688,959
722,141 745,605 794,231
03 - Law Enforcement
4,498,533
4,404,225
5,617,008
5,268,387 5,087,611 5,282,255
04 - Community Development
1,162,321
1,213,377
1,378,200
1,641,917 1,955,200 1,627,717
05 - Public Works
786,181
909,409
1,389,351
1,226,771 1,503,800 1,495,384
06 - Miscellaneous
1,391,000
386,984
850,000
1,211,853 475,000 502,800
07 - Administration
987,908
1,094,097
1,232,310
1,191,018 1,541,199 1,566,377
09 - Estimated Ending Cash
-
4,556,510
-
1,342,381 - 1,742,400
Fund: 001 - Current Expense Total:
10,090,038
13,769,800
12,009,228
13,476,968 12,153,900 13,915,200
Expense Total:
10,090,038
13,769,800
12,009,228
13,476,968 12,153,900 13,915,200
Report Total:
10,090,038
13,769,800
12,009,228
13,476,968 12,153,900 13,915,200
City of Port Orchard Page 78 of 192
2021-2022 Budget
ORCHARD
Administration Operating Expenses
Administration - City Council
MISSION STATEMENT
The mission of the City of Port Orchard is to provide a full range of municipal services to
residents and businesses in accordance with City Council policy and direction. City staff shall
deliver those services in an efficient, effective, and courteous manner with a commitment to
operational excellence.
DEPARTMENT DESCRIPTION
The City Council is a body of seven individuals elected by the citizens of City of Port Orchard to
establish policy for the City and its citizens. Port Orchard was incorporated as a second-class city
in 1890. However, in 2017, the Council changed the classification to a Non -Charter Code City.
The City is governed by a Mayor -Council plan of government and elected by its citizens to
provide dedicated services to enhance the safety, livability, and prosperity of the community.
2021 & 2022 GOALS
Be ahead of change:
• Continue staff/Council communication regarding the Gorst project.
• Track changes in WSDOT's plan for addressing the City's fish barrier culverts.
Harness "the evolution " that is coming to Port Orchard:
• Provide more funding to parks and open space.
Invest in downtown and the waterfront:
• Create a conceptual design for the next phase of the Bay Street pathway.
• Determine the future of the marquee.
• Begin planning how to move parking off the waterfront.
Engage community members:
• Continue plans for additional sub -areas.
Balance growth with affordability:
• Begin planning for street preservation.
• Implementing the Americans with Disabilities Act (ADA) plan as improvements are
made.
• Look for funding to construct the Bethel corridor.
Create predictability in development:
• Continue sharing the toolkit to attract businesses and developers to the City.
City of Port Orchard Page 79 of 192
2021-2022 Budget
• Establish policies for development connectivity, and check if this is already in the
comprehensive plan and development regulations.
NON -FINANCIAL LONG-TERM GOALS
The Council shall protect and improve the quality of life for City residents by adopting policies
that reflect the needs and desires from the majority of citizens living within the City.
DEPARTMENT OBJECTIVE
• Ensure funding levels that reflect the priorities of City residents.
• Monitor policy implementation by examining outcome statistics and financial records.
• Improve services to citizens.
STATISTICS/WORKLOAD MEASURES
Department Measures
2019
Actual
2020
YTD
2021
Estimated
2022
Estimated
Number of Council Meetings
34
33
35
35
Number of Council Committee Meetings
42
33
45
45
Number of Actions Items Approved
153
107
150
150
Number of Consent Agenda Items Approved
95
64
75
75
Number of Public Hearings
11
3
7
5
PERFORMANCE MEASURES
Ensure the Mayor and staff are working to complete policies and goals set by the Council.
STAFFING LEVELS
2019
2020
2021
2022
Staffing Levels
Actual
Actual
Estimated
Estimated
Council Members
7
7
7
7
ACCOMPLISHMENTS
Highlights of the accomplishment during the 2019/2020 biennial budget include:
• Upgraded the Council Chambers with current technology to enhance the hearing and
visual documents presented to the public.
SIGNIFICANT BUDGET CHANGES
No significant budget changes.
City of Port Orchard Page 80 of 192
2021-2022 Budget
Administration - Mayor
MISSION STATEMENT
Provide leadership, direction, and supervision of City government in a manner that creates a productive
working environment, enhances public trust, and promotes understanding of City services and how they
are delivered.
DEPARTMENT DESCRIPTION
The City Mayor is elected at large by the citizens of the City of Port Orchard and serves as the chief
administrative officer. The Mayor is responsible to the City Council and managing the departments of
the City and its employees. The Mayor provides supervisory support to Human Resource Management
(HR). The Mayor is also responsible for preparing the annual budget, submitting it to the Council, and
administering it after it is approved. This includes enacting the Council's policies; providing City
Department overview and liaison; and representing the City officially to the public and other
governmental agencies.
2021 & 2022 GOALS
Goal 1: Jobs & Sustainable Development
• Support Economic Growth and Jobs
• Maintain Business Friendly Practices and Policies
Goal 2: Public Safety
• Prepare for all Hazards through Planning, Prevention, Protection, and Recovery
• Engage the Community in Preparedness Actives
• Respond Quickly and Effectively
• Maintain Order, Enforce the Law, and Protect the Public
Goal 3: Fiscal Responsibility
• Effectively Manage the Public's Money
• Improve Cost Effectiveness and Leverage Partnerships
• Implement Innovative Technologies
Goal 4: Quality of Life
• Strengthen Neighborhoods
• Improve our Parks
• Provide Recreational, Wellness, and Educational Opportunities
NON FINANCIAL LONG-TERM GOALS
• Planning and implementation of our community centers concept
• Advocate for changes that will energize our downtown with activity
• Invite investment and development to our community that will fund our capital facilities needs
• Encourage management and our elected leaders to be innovators by thinking out of the box
City of Port Orchard Page 81 of 192
2021-2022 Budget
DEPARTMENT OBJECTIVE
• Administer government of the City of Port Orchard and policies of the Council to promote the well-
being of citizens
• Proactively manage the budget process to minimize the need to cut services while still maintaining a
deficit -free budget and healthy fund balance
• Administer the City's personnel rules and regulations
• Provides oversight to departmental operations
• Provides oversight for capital projects
• Provides oversight for City grant application and their administration
Human Resources
Provide effective Human Resource Management by developing and implementing policies, programs,
and services which contribute to the attainment of employee goals by:
• Ensuring a diverse workforce in a safe and discrimination/harassment free environment by maintaining
compliance with employment laws, government regulations and employee training.
• Continuing to streamline, standardize and implement best practices in human resources management
in the areas of hiring, retention, employee development, benefits, and compliance with federal, state,
and local regulations. HR will continue to collaborate with local and regional entities to expand resources
and training opportunities for the City.
• Promoting wellness programs and employee incentive options, promoting and encouraging activities
and initiatives which will maintain the Well City status as a cost-effective health and productivity
management strategy for the City, yielding important benefits to our individual workers and their
families.
STATISTICS/WORKLOAD MEASURES
2019
2020
2021
2022
Department Measures
Actual
YTD
Estimated
Estimated
Appointments with citizens, businesses, and members
100
150
152
84
of the community
Number of Board Meetings with other Local Agencies
216
169
200
150
Participation in Community Events
64
26
50
75
PERFORMANCE MEASURES
The City-wide performance measure is done by the citizens of Port Orchard. Departments align their
goals and performance measures to the Mayor's priorities to ensure the City's strategic goals and
objectives are accomplished, resulting in areas of improvement within the City.
STAFFING LEVELS
2019
2020
2021
2022
Staffing Levels
Actual
Actual
Actual
Actual
Mayor
1
1
1
1
Human Resource Coordinator
0
0
1
1
City of Port Orchard Page 82 of 192
2021-2022 Budget
ACCOMPLISHMENTS
During the 2019/2020 biennium the City completed two major capital projects in the Tremont Gateway
Project and the Rockwell Park project. We also completed the drilling of well #13 and have began
construction of the infrastructure that will bring this new water source online in 2021. The Mayor
obtained State assistance to complete funding of the McCormick sewer lift station #2, a project that is
currently under construction. A commitment of $12 million in funding was received for a community
center in our Downtown as part of a master planned development. A subarea master plan was
completed for the Ruby Creek area and efforts continue to master plan our Downtown. COVID-19
challenged the City to quickly implement numerous technology improvements that allow for
teleworking and video conferencing. While City Hall remains closed to the Public, we remain open for
business using new and enhanced technology. At the Mayor's direction the City deployed over
$500,000 in Federal CARES Act funds with more than $125,000 going to our Small Businesses in the
form of rent relief.
SIGNIFICANT BUDGET CHANGES
The Mayor's 2021/2022 biennial budget archives a major milestone by fully implementing and funding
our reserve policies. This has been a multi -year effort that helps prepare us for economic downturns.
These policies have been an ongoing effort between this administration and the City Council that will
serve our Citizens well now and into the future.
This budget proposes four increases to staff, the first being an addition to the engineering department
to assist with plan reviews and field inspections related to construction activity. This position will be
paid for from additional permits fees and savings in contract inspection services. The second new
position is funding an additional building inspector to provide acceptable levels of service to support
construction activity. This position will also be funded by additional permit fees and reductions from
contract services. The third is a Health Navigator position in the Police Department which connects at
risk citizens with vital community services. This will be funded in partnership with an interlocal
agreement between the South Kitsap Fire District and the City of Port Orchard. Lastly, an additional
information technology position is added to keep up with the growing IT needs of the City and will
focus on implementing process improvements and programs.
Increases are also needed in landscape services to adequately maintain the newly constructed Tremont
Gateway, McCormick Village Park and Rockwell Park.
We also plan to invest in equipment that will allow our Public Works Department to patch and seal our
residential streets. Transportation funding continues to decline at the Federal, State and Local levels
and with no funding for major overlays we must find ways to prevent further deterioration of our City
Streets.
City of Port Orchard Page 83 of 192
2021-2022 Budget
Administration - City Clerk
MISSION STATEMENT
The mission of the Clerk is to present a courteous, service -oriented team of professionals who
provide quality administrative support to the City's elected officials; accurately record, maintain,
and preserve City records; ensure the City's legislative processes are open and public in
accordance with Washington's Open Meetings Act; provide a link between constituents and
government through the dissemination of information; direct an efficient and comprehensive
city-wide records management program; perform all mandated functions under the Revised
Codes of Washington and Port Orchard Municipal Code; and conduct ourselves in an ethical,
impartial, and professional manner.
DEPARTMENT DESCRIPTION
The City Clerk is assisted by a Deputy Clerk and Office Assistant II. The City Clerk provides
support to the Mayor and City Council. This support includes providing public access to City
records, the administration, and the policy -making process. The City Clerk oversees the City's
records management program and public records access; risk management services for the City;
provides contract administration; process street or alley vacation requests, City Code
codification; preservation of the legislative history of the City; serves as the custodian of the City
seal and official City documents, and serves as a conduit between the City Council,
administration, and the public. The City Clerk coordinates City Council meetings and work study
sessions, produces meeting packets, audio-visual record meetings, and provides records of the
proceedings; drafts ordinances, resolutions, and contracts; administers programs assigned by the
Council such as cabaret licenses, pawnbrokers licenses, peddlers and hawkers licenses, special
event applications; and master vendor licenses; and staffs City facility requests, Town Hall
meetings, Festival of Chimes and Lights, and the Lodging Tax Advisory Committee.
2021 & 2022 GOALS
Goal 1: Deliver excellent customer service
The best customer service requires constant improvement, which requires constant assessment
based on feedback and active benchmarking. Proper delivery of customer service serves the
people by providing accurate information and maximizing access to municipal government in an
efficient, timely, professional, and courteous manner. The department will move towards
accomplishing this goal by focusing on the following objectives:
• Respond quickly and accurately to customer requests
• Provide current, comprehensive, and accurate information to meet customers' needs
City of Port Orchard Page 84 of 192
2021-2022 Budget
Goal 2: Provide access to the City's official record and legislative documents in as many
different mediums as possible
Access to information is a core function of the Office of the City Clerk. To this end, the
Department is dedicated to remaining on the cutting edge of information storage and retrieval.
The Department will move towards accomplishing this goal by focusing on the following
objective:
• Maintain and preserve City Council proceedings and related documents (e.g., minutes,
action sheets, resolutions/ordinances, contracts/agreements, leases, deed/easements)
Goal 3: Administer records management program City-wide
A viable records management program ensures that each department can maximize its
operational goals by making information more readily available for service delivery.
Consolidating responsibility for the City's Records Management Program increases
accountability and ensures effective service delivery. The department will move towards
accomplishing this goal by focusing on the following objective:
• Understand departments archiving needs
• Provide training on the State's Retention Schedule
• Realize efficiencies by coordinating activities and standardizing processes across the City
Goal 4: Effectively support the goal of operating as `One City'
The Office of the City Clerk has a hand in almost every aspect of City business, bridging the
legislative and executive sides of government. The department will move towards accomplishing
this goal by focusing on the following objectives:
• Maintain easy access to needed points of contact across the City
• Communicate effectively across the City
• Provide assistance when needed across the City
Goal S: Utilize technology and best business practices in effective service delivery
Technology provides the vehicle for enhanced access to information. The department will move
towards accomplishing this goal by focusing on the following objectives:
-Apply technology effectively to provide increased and improved access to materials on-
line
-Realize the fullest potential of existing technology and technical resources to provide the
most complete service
-Apply technology more effectively to increase staff s ability to provide the most efficient
service
-Ensure that the Department operates with fiscal responsibility
-Employ best practices for effective service delivery and applying flexibility to resource
allocation
NON FINANCIAL LONG-TERM GOALS
Continue to streamline processes, maintain consistency of managing electronic and paper
records.
DEPARTMENT OBJECTIVE
City of Port Orchard Page 85 of 192
2021-2022 Budget
Provide excellent customer service to the public, assist the Mayor in day-to-day operations of the
City, perform actions by the Council, and assist other departments when needed.
STATISTICS/WORKLOAD MEASURES
Department Measures
2019
Actual
2020
YTD
2021
Estimate
2022
Estimate
Assisting the Public (Number of inquiries via phone/walk-
in
5,940
2,800
3,200
6,000
Provide Accurate Meeting Minutes (Percentage of minutes
approved by Council w/no corrections
99%
99%
100%
100%
Process Public Records Requests (Number of requests
received
414
282
365
400
Percentage of requests completed within 5 business days
66%
77%
65%
60%
Process Ordinances/Resolutions/Minutes/Contracts
240
178
240
245
Number of followers on Ci 's Facebook page
2,139
2,387
2,560
2,680
Highest Number of Reached for a Single Post
20,121
18,889
25,000
27,500
Number of Users on the Ci 's website
96,276
81,616
105,000
85,000
PERFORMANCE MEASURES
Performance measures are to insure the public are getting records and information on Council's
actions and goals in an efficient and timely manner.
STAFFING LEVELS
Staffing Levels
2019
Actuals
2020
Actuals
2021
Estimated
2022
Estimated
City Clerk
1
1
1
1
Deputy Clerk
1
1
1
1
Office Assistant II
1
1
1
1
ACCOMPLISHMENTS
• Maintained the Mayor's and Clerks records management database and retention schedule.
• Continued to assist departments in managing their records in accordance with the States
retention.
SIGNIFICANT BUDGET CHANGES
No significant changes.
City of Port Orchard Page 86 of 192
2021-2022 Budget
ICoding
Department: 07 - Administration
001.07.511.30.10
Salaries - Official Pub. Sry
001.07.511.30.20
Benefits - Official Pub. Sry
001.07.511.30.30
Supplies - Official Pub. Sry
001.07.511.30.31
Supplies - Official Pub. Sry
001.07.511.30.40
Services- Official Pub. Sry
001.07.511.30.42
Communication -Official Pub Sry
001.07.511.30.43
Travel -Official Pub. Srv.
001.07.511.30.44
Advertising - Official Pub Sry
001.07.511.30.46
Insurance -Official Pub Service
001.07.511.30.49
Misc - Official Pub. Sry
001.07.511.60.10
Salaries - Legistlative Sry
001.07.511.60.20
Benefits - Legistlative Sry
001.07.511.60.30
Supplies - Legislative Sry
001.07.511.60.31
Supplies - Legistlative Sry
001.07.511.60.40
Services - Legislative Sry
001.07.511.60.41
Prof Sry - Legistlative Sry
001.07.511.60.42
Communication-Legistlative Sry
001.07.511.60.43
Travel-Legistlative Sry
001.07.511.60.45
Rentals & Lease-Legistlative
001.07.511.60.48
Repairs&Main -Legistlative Sry
001.07.511.60.49
Misc - Legistlative Sry
001.07.511.70.40
Services- Lobbying Activities
001.07.511.70.41
Prof Srv- LobbyingActivities
001.07.513.10.10
Salaries-ExecAdmin
001.07.513.10.20
Benefits - ExecAdmin
001.07.513.10.30
Supplies - Exec Admin
001.07.513.10.31
Supplies - ExecAdmin
001.07.513.10.40
Services- Exec Admin
001.07.513.10.41
Prof Sry - ExecAdmin
001.07.513.10.42
Communication - ExecAdmin
001.07.513.10.43
Travel - ExecAdmin
001.07.513.10.45
Oper Rentals & Leases-ExecAdm
001.07.513.10.48
Repairs & Main - ExecAdmin
001.07.513.10.49
Misc - Exec. Admin
Account
Summary
Defined Budgets
W
2017
2020
2021
2022
Actuals
MA
Budget
Budget
Budget
Budget
Budget
56,520
61,699
65,700
68,600
71,294
74,814
28,090
33,305
38,900
43,600
40,839
45,027
-
-
400
400
400
400
392
52
-
-
-
-
-
-
2,400
2,400
2,400
2,400
70
70
-
-
-
-
664
2,875
937
1,048
-
68
719
2,067
-
-
-
-
84,000
84,000
84,000
84,000
85,911
85,908
11,773
12,025
20,200
19,900
12,546
13,129
-
-
4,150
4,150
2,000
2,000
8,432
6,987
-
-
-
-
-
-
43,475
43,425
39,225
35,125
2,031
4,905
-
-
-
-
185
299
919
366
1,333
963
1,733
1,046
30,012
28,873
-
-
-
-
-
-
48,100
48,700
53,700
50,200
43,912
49,818
-
-
-
-
54,778
55,990
56,900
58,900
62,287
64,777
17,048
18,340
19,700
21,700
27,329
30,127
-
-
500
500
500
500
114
382
-
-
-
-
-
-
10,800
10,800
28,600
28,600
427
397
1,178
1,071
126
185
395
86
1,090
956
City of Port Orchard
2021-2022 Budget
Page 87 of 192
Account Description
Actu
Actual
Bud
age
Budget
001.07.514.30.10
Salaries - Record Sry
72,617
79,576
84,300
87,900
84,681
88,332
001.07.514.30.20
Benefits - Record Sry
36,495
42,210
48,900
54,600
47,966
52,849
001.07.514.30.30
Supplies - Record Sry
-
-
2,400
2,550
2,500
2,500
001.07.514.30.31
Supplies - Record Sry
2,444
3,889
-
-
-
-
001.07.514.30.40
Services - Record Sry
-
-
31,355
31,705
35,000
35,000
001.07.514.30.41
Prof Sry - Record Sry
2,487
-
-
-
-
-
001.07.514.30.42
Communication - Record Sry
931
1,318
001.07.514.30.43
Travel - Record Sry
2,379
2,365
001.07.514.30.44
Advertising - Record Sry
37
136
001.07.514.30.45
Rentals & Leases - Record Sry
1,255
1,447
001.07.514.30.46
Insurance - Record Sry
430
427
001.07.514.30.48
Repairs & Main - Record Sry
1,669
1,218
001.07.514.30.49
Misc - Record Sry
13,337
10,272
-
-
-
001.07.514.40.40
Services - Election Costs
-
-
10,000
6,500
6,500
001.07.514.40.51
Intergovt Prof Srv-Record Sry
6,734
6,734
-
-
-
-
001.07.514.90.40
Services - Voter Registration
-
-
24,000
26,000
26,000
26,000
001.07.514.90.51
Intergovt Prof Srv-Voter Reg
21,917
49,973
-
-
-
-
001.07.515.31.41
Prof Sry - Legal - Criminal
90,273
99,873
001.07.515.32.41
Prof Sry - Legal - Civil
122,248
148,061
001.07.515.33.41
Prof Sry - Legal - Traffic
10,030
11,097
-
-
-
-
001.07.515.41.40
External Legal Services -Advice
-
-
165,000
165,000
284,600
287,000
001.07.515.45.40
External Legal Services -Claims & Litigation
124,676
128,250
128,300
128,300
001.07.515.91.40
Services - Legal Indigent Def
-
-
147,000
152,500
152,500
152,500
001.07.515.91.41
Prof Sry - Legal Indigent Def
140,985
147,293
-
-
-
-
001.07.517.90.30
Supplies- Employee Wellness
-
-
700
800
001.07.517.90.40
Services- Employee Wellness
2,200
2,200
001.07.518.10.10
Salaries - Personnel Services
88,400
94,095
001.07.518.10.20
Benefits - Personnel Services
35,700
39,745
001.07.518.10.30
Supplies - Personnel Services
600
600
001.07.518.10.40
Services - Personnel Services
-
-
36,250
28,650
001.07.518.90.40
Services - Other Central Svr
-
-
9,100
9,200
11,030
11,650
001.07.518.90.49
Misc - Other Central Svr
8,864
9,081
-
-
-
-
001.07.553.70.40
Services - Pollution Control
-
-
9,297
9,400
9,756
9,756
001.07.553.70.51
Intergovt Prof. Srv-Pollution
8,977
9,248
-
-
-
-
City of Port Orchard Page 88 of 192
2021-2022 Budget
Account Description
001.07.554.30.40
Services - Animal Control
001.07.554.30.51
Integovt'I Prof Svs - Animal C
001.07.562.00.40
Services - Public Health
001.07.562.00.51
Intergovt Prof. Srv-Public Hea
001.07.566.00.40
Services - Substance Abuse
001.07.566.00.51
Intergovt Prof Sry - Substance
001.07.573.90.10
Salaries -Chimes & Lights
001.07.573.90.20
Benefits -Chimes & Lights
001.07.573.90.30
Supplies -Chimes & Lights
001.07.573.90.31
Supplies -Chimes & Lights
001.07.573.90.32
Fuel -Chimes & Lights
001.07.573.90.40
Services -Chimes & Lights
001.07.573.90.44
Advertising -Chimes & Lights
001.07.573.90.45
Oper Rent & Lease-Chimes&Lght
001.07.573.90.49
Miscellaneous -Chimes & Lights
001.07.573.92.10
Salaries -Banners
001.07.573.92.20
Benefits -Banners
001.07.573.92.31
Supplies -Banners
001.07.573.92.40
Services -Rentals -Banners
001.07.573.92.45
Rentals -Banners
001.07.597.02.02
Transfer-500 Replacement(Admin)
Department: 07 - Administration Total
zov
404
Actuals
Actual
Bud
dget
Budget
-
-
44,232
48,000
49,440
50,923
41,694
42,944
-
-
-
-
-
-
42,825
14,025
47,596
48,500
12,812
13,047
-
-
-
-
-
-
3,500
3,500
3,500
3,500
3,662
4,679
-
-
-
-
18,707
13,346
24,800
25,700
34,900
37,210
4,561
3,436
7,900
8,500
11,300
12,010
-
-
1,900
1,900
1,900
1,900
645
11,663
-
-
-
-
100
200
-
-
-
-
-
-
10,500
10,500
10,500
10,500
8,394
6,877
-
-
-
-
1,666
1,666
1,935
2,313
1,235
676
716
358
16
802
-
-
-
-
400
400
776
-
-
-
-
-
-
45,000
4,313
2,350
2,350
987,908
1,094,097
1,232,310
1,191,018
1,541,199
1,566,377
City of Port Orchard
2021-2022 Budget
Page 89 of 192
0 CHARD
Finance Department Operating Expenses
=_r
Finance
MISSION STATEMENT
The Finance Department is committed to promoting and ensuring financial integrity and
accountability of the City to its citizens, elected officials, administrators, staff, and the media.
Safeguarding public assets and providing the financial support needed to deliver quality public
services.
DEPARTMENT DESCRIPTION
The Department is responsible for accounting, accounts payable, billing, budgeting, business
licensing, collections, financial reporting, payroll, purchasing, and revenue accounting. The
department consists of nine finance professionals. The City Finance Director is responsible for
the Information Technologies (IT) Division, which provides technical and operational support to
users, and includes procurement, setup and maintenance of all City computer hardware, and
software.
2021- 2022 GOALS
• Manage Biennial Budget to include the mid -biennial review
• Implement a "paperless" AP processing system
• Strengthen the city's cyber-security posture to minimize risk
• Fully implement an electronic records management system
• Process Improvements through the use of technology
• Improve flexible and teleworking capabilities using technology
• Create a citywide Information Technology (IT) Policy
• Create transparency and simplification in the cities accounting structure
• Create a City -Wide Intern Program
NON FINANCIAL LONG-TERM GOALS
• Secure unqualified audit opinions
• Support training opportunities to staff
• Provide cross training opportunities that allow for professional enhancement
City of Port Orchard Page 90 of 192
2021-2022 Budget
DEPARTMENT OBJECTIVE
Finance
• Professional and courteous finance staff that responds promptly to public inquires and requests.
• Emphasize accountability, efficiency, innovation, and partnerships.
• Prudent investment of cash reserves while adhering to the traditional principles applicable to the
investment of public funds.
• Process Payroll, Accounts Payable, and Receivables efficiently and accurately. Operate an
efficient water, sewer, storm utility billing, and accounting program.
• Operate an efficient water, sewer, storm utility billing, and accounting program.
• Prepare and monitor financial records for grant funding and prepare grant progress billings.
• Maintain the City's capital assets and inventory records.
• Provide debt service on bond issues and loans.
• Strong internal controls to ensure accuracy and efficiency.
• Promptly respond to requests for financial information, reports, and recommendations.
• Accurate and transparent financial reporting in a format that is easily understood by the public.
• Provide accurate, timely and appropriate financial reporting to City staff, administrative and
elected officials, the media, and citizens.
• Provide timely, accurate and effective support services to departments including financial
planning and financing options to support capital needs.
Information Technology
• Establish and perform scheduled network system backups.
• Maintain all information system hardware and software on the City network, including real time
off -site "mirror" server application.
• Establish, monitor, and maintain the network health and security for citywide computer
operations.
• Monitor software applications to ensure that appropriate software licensing requirements are met.
• Manage/Facilitate technology implementation projects
• Maintain and support City telephones and telephone system.
• Provide on call support 24/7/365 for all City systems by staff or contract services.
PERFORMANCE MEASURES
• Earn the 2021 and 2022 AWC Well City Award.
• Reduce the City's Worker's Compensation Experience Factor by 20% by 2023.
• Successfully negotiate successor agreements with Teamsters Local Number 589
representing Police Support Staff, Teamsters Local Number 589 representing Public
Works Employees, Teamsters Local Number 589 representing Municipal Court
Employees, Port Orchard Police Guild representing Patrol Officers and Port Orchard Police
Guild representing Sergeants.
City of Port Orchard Page 91 of 192
2021-2022 Budget
STAFFING LEVELS
Staffing Levels
2019
Actual
2020
Actual
2021
Estimated
2022
Estimated
Finance Director
1
1
1
1
Assistant Finance Director
1
1
1
1
Accounting Assistant III
2.5
2.5
2.5
2.5
Accounting Assistant II
4
4
4
4
Information Technology
1.5
1.5
2.5
2.5
Human Resource Coordinator
1
1
1 0
0
Summer Student Intern
0
0
1 1
1
ACCOMPLISHMENTS
• Implementation of Biennial Budget
• Transitioned and successfully implemented a new financial accounting software system for
the city.
• Began the process to setup an electronic records management system for our department
• Comprehensive upgrade to Information Technology infrastructure, systems, and
procedures
• Completed the fiscal year 2018 State Auditors' Office (SAO) Annual Audit and
coordinating with SAO on the current fiscal year 2019 Audit. Continued to establish and
maintain strong internal controls for the City to receive unmodified audit opinions from
SAO.
• Well City Award. For every year since 2011 the City has earned the Well City Award from
the Association of Washington Cities (AWC) Employee Benefit Trust. The award is based
on meeting stringent best practice standards in employee health promotion. As a recipient
of this award, the City receives a 2% premium discount on their Regence BlueShield and
Kaiser Permanente's medical coverage for 2021 budget year.
• Provided support through the research and development of materials and comparison data
needed for the medical negotiation process in reaching a successful Collective Bargaining
Agreements between the City and Teamsters Local Number 589 and the City and the Port
Orchard Police Guild.
• Transitioned the city accounting structure from Generally Accepted Accounting Principles
(GAAP) to Cash Basis reporting structure following SAO prescribed guidelines.
• Obtained and completed the cities first Washington Finance Officers Association (WFOA)
internship grant program. Providing real world experience in governmental finance to
college students pursuing finance careers.
• Established an Equipment Rental and Revolving Fund (ER&R) for the City and created
the policy framework to operate the program.
• Implemented an on-line employment application system for a better applicant experience
and more efficient application review processing.
• Completed an overhaul of the Port Orchard Police Civil Service Commission rules.
City of Port Orchard Page 92 of 192
2021-2022 Budget
Coding Account Description 201� 2019 2019 M 20- 202M 2022
Actu Actual Budget Bud Budg Budget
Expense
Fund: 001 - Current Expense
Department: 01 - Finance
001.01.514.22.10
001.01.514.22.20
001.01.514.23.10
001.01.514.23.20
001.01.514.23.30
001.01.514.23.31
001.01.514.23.40
001.01.514.23.41
001.01.514.23.42
001.01.514.23.43
001.01.514.23.44
001.01.514.23.45
001.01.514.23.46
001.01.514.23.48
001.01.514.23.49
001.01.517.90.30
001.01.517.90.31
001.01.517.90.40
001.01.517.90.43
001.01.517.90.49
001.01.518.10.10
001.01.518.10.20
001.01.518.10.30
001.01.518.10.31
001.01.518.10.40
001.01.518.10.41
001.01.518.10.42
001.01.518.10.43
001.01.518.10.44
001.01.518.10.45
001.01.518.10.48
001.01.518.10.49
Salaries - Fiduciary Sry
30,569
22,297
Benefits - Fiduciary Sry
9,384
5,098
-
Salaries - Financial Services
160,149
174,247
205,400
Benefits - Financial Services
69,379
71,512
98,800
Supplies - Financial Services
-
-
5,050
Supplies - Financial Services
6,209
4,268
-
Services - Financial Services
-
-
61,800
Prof. Sry - Financial Services
23,688
19,727
-
Communication - Financial Svs
3,248
3,538
Travel - Financial Services
1,236
2,308
Advertising - Financial Svs
-
38
Rentals & Leases - Finance Svs
2,087
3,218
Insurance - Financial Services
-
-
Repairs & Main -Financial Svs
4,923
3,987
Misc - Financial Services
11,674
13,245
-
Supplies - Employee Wellness
-
-
700
Supplies - Employee Wellness
710
1,061
-
Services - Employee Wellness
-
-
2,200
Travel -Employee Wellness
-
74
-
Misc - Employee Wellness
1,857
1,172
-
Salaries - Personnel Sry
73,563
77,772
94,900
Benefits - Personnel Sry
16,196
17,475
48,500
Supplies - Personnel Sry
-
-
400
Supplies - Personnel Sry
380
592
-
Services - Personnel Sry
-
-
47,400
Prof Sry - Personnel Sry
15,332
12,538
-
Communication - Personnel Sry
405
427
Travel - Personnel Sry
711
850
Advertising - Personnel Sry
2,819
2,243
Rentals & Lease - Personnel Sr
344
553
Repairs & Main - Personnel Sry
416
264
Misc - Personnel Sry
2,483
2,355
218,000
110,800
5,050
62,400
700
2,200
81,200
46,900
400
47,600
275,734
114,520
5,050
61,900
288,487
126,900
5,100
63,100
City of Port Orchard
2021-2022 Budget
Page 93 of 192
001.01.518.88.10
001.01.518.88.20
001.01.518.88.30
001.01.518.88.31
001.01.518.88.40
001.01.518.88.41
001.01.518.88.42
001.01.518.88.43
001.01.518.88.45
001.01.518.88.48
001.01.518.88.49
001.01.518.88.51
001.01.594.18.64
Account Description
Salaries -IT Services
Benefits -IT Services
Supplies -IT Services
Supplies - IT Svs
Services - IT Services
Prof Sry - IT Svs
Communication - IT Svs
Travel - IT Svs
Rentals & Leases - IT Svs
Repairs & Main - IT Svs
Misc - IT Svs
Intergovt'I Prof Srv- IT Svs
Machinery & Equipment
Department: 01 - Finance Total
77,156
56,310
61,400
96,000
167,966
182,950
26,480
15,395
20,400
29,900
69,368
76,953
-
-
41,800
41,800
25,000
31,000
62,038
26,308
-
-
-
-
-
-
164,650
129,550
125,945
129,545
32,327
17,390
-
-
-
-
320
394
889
752
41
41
16,408
16,746
55,576
77,874
-
1,566
709,000
653,634
853,400
872,500
845,484
904,035
City of Port Orchard
2021-2022 Budget
Page 94 of 192
Account Description
202
2022
Actu
Actuals
Bud
Bud
Budget
Budget
Department: 06 - Miscellaneous
001.06.581.10.00
Interfund Loan
001.06.582.10.00
Refundable Deposit
-
63,903
-
-
-
001.06.597.00.00
Transfers Out
1,391,000
323,081
850,000
1,211,853
475,000
502,800
Department: 06 - Miscellaneous Total:
1,391,000
386,984
850,000
1,211,853
475,000
502,800
&Oding
1w- Account Description
2017
2019
2020
2021 '
2022
Actuals
Actuals
Budget
Budget
Budget
Budget
Department: 09 - Estimated Ending
Cash
001.09.508.10.00
Reserved Cash & Investments -Ending
-
105,000
001.09.508.40.00
Est Commit Fnd Bal Recreation
-
001.09.508.80.00
Unreserved Cash & Investments -Ending
4,499,130
1,312,451
1,624,300
001.09.508.80.01
Unreserved Cash & Investments -Ending Recreation
54,930
29,930
13,100
001.00.508.80.02
Unreserved Cash & Investments -Ending Petty Cash
2,450
-
Department: 09 - Estimated Ending Cash Total:
4,556,510
1,342,381
1,742,400
City of Port Orchard Page 95 of 192
2021-2022 Budget
Hwh
Municipal Court Operating Expenses
..............-
Municipal Court
MISSION STATEMENT
The mission of Port Orchard Municipal Court is to establish and maintain public trust and confidence in
the Court by ensuring independence, accessibility, accountability, and fairness for all citizens.
DEPARTMENT DESCRIPTION
The Municipal Court as a separate yet equal branch of government is responsible for adjudicating
misdemeanor and gross misdemeanor criminal cases for violations occurring within the City limits
including criminal traffic cases (such as DUI's), criminal non -traffic cases (such as Assault 4 Domestic
Violence), non -criminal traffic infractions (such as speeding) and non -traffic infractions (such as code
enforcement violations), and parking tickets. In addition, the Municipal Court is responsible for
maintaining all court records involving these cases, to efficiently and effectively administer justice, and
to serve the public as well as maintain compliance with the law. The Court is committed to a strong
justice system based on public awareness and prevention in order to ensure a safe community for all
citizens.
707.1 GOAT R
• Continue to maintain all court records within the parameters required by State law, local laws, and
court rules
• Continue to efficiently and effectively administer justice
• Continue scanning all post -conviction DUI and DV cases for record retention purposes
• Continue maintenance of court forms and procedures as legislation dictates
• Continue monitoring of interpreter Language Assistance Plan
• Prepare Court for electronic retention (paperless) allowing external access to archived and closed
cases.
? 0?? CCTO A T c
• Continue to prepare Court to convert to digital (paperless) court
• Continue to maintain all court records within the parameters required by State law, local laws, and
court rules
• Continue to efficiently and effectively administer justice
• Continue maintenance of court forms and procedures as legislation dictates
• Continue monitoring of interpreter Language Assistance Plan
NON- FINANCIAL LONG-TERM GOALS
• Continue to maintain all court records within the parameters required by State law, local laws,
and court rules
• Continue maintenance of court forms and procedures as legislation dictates
• Continue monitoring of interpreter Language Assistance Plan
City of Port Orchard Page 96 of 192
2021-2022 Budget
• Provide cross training that allows for professional development
DEPARTMENT OBJECTIVE
Convert to an electronic (paperless) court management system, provide excellent customer service to
external and internal customers, be innovative, efficient and empower employees.
STATISTICS/WORKLOAD MEASURES
Department Measures
2019
Actuals
2020
Estimated
2021
Estimated
2022
Estimated
Criminal - DUI
24
11
25
27
Criminal - Other Traffic
255
145
268
290
Criminal - Non -Traffic
231
188
243
262
Infractions - Traffic
546
230
573
619
Infractions - Non -Traffic
28
25
29
31
700
600
500
400
300 —
200
100
0 ■ ■ ■
2019 Actuals 2020
Estimated
■0000
2021
Estimated
Olson
2022
Estimated
■ Criminal - Dui
■ Criminal - Other Traffic
■ Criminal - Non -Traffic
■ Infractions -Traffic
■ Infractions - Non -Traffic
City of Port Orchard
2021-2022 Budget
Page 97 of 192
PERFORMANCE MEASURES
Pursuant to the provisions of RCW 2.56 and GR 32, and to ensure that minimum service levels of the
administration of justice are in place, the Administrative Office of the Courts (AOC) is directed to
conduct performance audits of courts under authority of the Supreme Court, in conformity with criteria
and methods developed by the Board for Judicial Administration which have been approved by the
Supreme Court.
STAFFING LEVELS
Staffing Levels
2019
Actuals
2020
Estimated
2021
Estimated
2022
Estimated
Jude
0.6
0.8
0.8
0.8
Court Administrator
1
1
I
1
Lead Clerk
1
1
1
1
Court Clerk
2.6
2.6
2.6
2.6
ACCOMPLISHMENTS
• The Court continues to efficiently and accurately maintain all court records and effectively
administer justice.
• Scanned all archived and closed cases
• Updated our webpage with accurate and up to date information.
• Streamlined several workflow processes and eliminated non -value added activity.
SIGNIFICANT BUDGET CHANGES
No significant budget changes.
City of Port Orchard Page 98 of 192
2021-2022 Budget
Account Description ActuW Actu]IW B-�Budg udge Budget
Department: 02 - Court
001.02.512.50.10
Salaries - Court
364,651
379,192
382,200
435,900
458,944
485,928
001.02.512.50.20
Benefits - Court
141,097
128,960
179,900
209,100
198,161
219,303
001.02.512.50.30
Supplies - Court
-
-
8,500
8,700
8,700
8,800
001.02.512.50.31
Supplies - Court
8,701
8,140
-
-
-
-
001.02.512.50.40
Services - Court
-
-
54,900
55,900
79,800
80,200
001.02.512.50.41
Prof.Sry - Court
17,105
12,054
-
-
-
-
001.02.512.50.42
Communication - Court
4,204
3,996
001.02.512.50.43
Travel - Court
2,272
3,411
001.02.512.50.45
Rentals & Leases - Court
3,279
2,621
001.02.512.50.48
Repairs & Main - Court
1,782
2,525
001.02.512.50.49
Misc - Court
12,004
10,669
-
-
001.02.597.02.02
Transfer-500 Court Computer
-
-
63,459
12,541
-
-
Department: 02 - Court Total:
555,095
551,565
688,959
722,141
745,605
794,231
City of Port Orchard Page 99 of 192
2021-2022 Budget
VII
Police Department Operating Expenses
Police Department
MISSION STATEMENT
The Mission of the Port Orchard Police Department is to protect the lives, property, and rights of all
members of our community. We will work to reduce crime, and the fear of crime, while remaining
proactive and innovative in our approach to the enforcement of the law. Our community shall know we
are all members of one team through our transparency, accountability, and engagement.
VISION
The Port Orchard Police Department aims to be amongst the finest law enforcement agencies in the State
of Washington; one which delivers the highest quality public service to make the City of Port Orchard
one of the safest communities in the nation.
DEPARTMENT VALUES
SERVICE — Serving the Port Orchard community is our greatest honor and privilege. We will do so
in an impartial, courteous, responsive, efficient, and humble manner. We will work hand in hand
with all members of our community to solve problems that affect public safety.
HONOR — We hold ourselves accountable to the highest standards of our profession while valuing
equality, diversity, and individual rights. Our badge is a symbol of public faith; we accept it as a
public trust so long as we are true to the ethics of our service.
INTEGRITY — Integrity is our standard for we shall always do what is morally, ethically, and legally
right. We are honest and truthful in our words and actions. Our integrity will build trust and
confidence, for this is our defense against corruption.
DEPARTMENT DESCRIPTION
The Chief of Police serves as the department Director with support from the Deputy Chief of Police.
The Police Department consists of twenty-nine employees and one volunteer. The Operations Division
contains the Patrol Unit and the Investigation Unit. This division is staffed by four sergeants, two
detectives, fifteen peace officers, one parking enforcement officer, and one volunteer reserve peace
officer. The Administrative Services Division manages records and evidence and is staffed by an office
manager, two full-time and one part-time records/evidence specialist.
The police department is a full -service municipal law enforcement agency. It offers a 24/7 patrol
response with additional functions to include marine patrol, emergency management, and a school
resource officer program. The department works collaboratively with its regional partners on major
criminal investigations and participates in several multi jurisdictional task forces.
City of Port Orchard Page 100 of 192
2021-2022 Budget
2021 GOALS
• Maintain appropriate staffing levels for the demands of the City.
• Implement a new county -wide records management system for all criminal cases.
• Implement a shared Community Health Navigator program with South Kitsap Fire Rescue.
• Develop and establish a 3-5-year Strategic Plan.
• Obtain accreditation through the Washington Association of Sheriffs and Police Chiefs
(WASPC).
• Complete training requirements of the Law Enforcement Training and Community Safety Act
(LETCSA) ahead of the state -mandated requirement.
• Upgrade property/evidence room storage.
2022 GOALS
• Maintain appropriate staffing levels for the demands of the City.
• Maintain WASPC Accreditation.
• Convert to electronic parking enforcement in collaboration with the municipal court.
• Maintain continuity of training plans for both Divisions.
NON -FINANCIAL LONG-TERM GOALS
• Convert remaining paper case files to digital files and purge as required by law.
• Develop and implement a Community Advisory Board.
• Increase engagement through the advisory board and cooperative relationships with community
groups.
• Increase clearance rates for criminal cases.
STATISTICS/WORKLOAD MEASURES
Department Measures
2018
Actual
2019
Actual
2020
Estimated
2021
Estimated
2022
Estimated
Calls for service
21,108
1 20,591
21,507
21,069
21,055
*This data includes self -initiated activity such as patrol checks, on -view incidents, and traffic stops.
"Estimated calls for service are determined by averaging the previous three years.
PERFORMANCE MEASURES
The Port Orchard Police Department reports all crime information through NIBRS (National Incident
Based Reporting System). Each year WASPC publishes these crime statistics for public view. This
includes crime types, number of reported offences, and clearance rates. Data can be found on their
website at https://www.waspc.org/crime-statistics-reports.
The City of Port Orchard continues to be safe for its residents with a measurable decrease in the crime
rate over the last three years. This is in direct correlation to the solid and dedicated work of the men and
women of this department.
City of Port Orchard Page 101 of 192
2021-2022 Budget
STAFFING LEVELS
Staffing Levels
2019
Actual
2020
Actual
2021
Estimated
2022
Estimated
Police Chief
1
1
1
1
Deputy Chief
1
1
1
1
Police Sergeant
3
4
4
4
Office Manager
1
1
1
1
Records/Evidence Specialist
3.75
3.75
3.75
3.75
Parking Enforcement Officer
1
1
1
1
Public Service Officer
0.75
0
0
0
Peace Officers
18
17
17
17
Community Health Navigator
0
0
0.5
0.5
TOTALS
29.5
28.75
29.25
29.25
ACCOMPLISHMENTS
• Collaboratively established a new Mission Statement, Vision, and Values.
• Updated the entire policy manual and introduced Lexipol as the delivery and management
system.
• Significantly increased training hours for commissioned officers to include both on-line delivery
and hands-on practical scenarios.
• Increased oversight of day-to-day operations and adapted internal processes to reflect each
Division's base function more accurately.
• Increased internal audits.
• Added a fourth sergeant's position to increase supervisory coverage of the Operations Division.
• Converted to a paperless case management system.
• Started the process to achieve accreditation through the Washington Association of Sheriffs and
Police Chiefs (WASPC).
SIGNIFICANT BUDGET CHANGES
• Parking Enforcement Officer position has been adapted from two part-time positions to one
FTE position.
• Community Health Navigator position is a completely new FTE that will be shared with South
Kitsap Fire Rescue. Under contract, SKFR will fund 0.5 FTE of the position.
• The position of Public Service Officer has been eliminated and security for the municipal court
is being handled within that department.
• Increased training costs to maintain standards.
City of Port Orchard Page 102 of 192
2021-2022 Budget
Account Description
2017
2018
2019
20
202
"Budget
Actuals
Actuals
Budget
Budg
Budge
Department: 03 - Law Enforcement
001.03.521.10.10
Salaries - PD Admin
486,996
505,082
573,650
575,650
580,556
589,905
001.03.521.10.20
Benefits-PDAdmin
221,031
228,102
314,700
335,400
253,836
275,769
001.03.521.10.21
Uniforms-PDAdmin
-
167
-
-
-
-
001.03.521.10.30
Supplies - PD Admin
-
-
15,000
15,300
15,300
15,500
001.03.521.10.31
Supplies-PDAdmin
10,504
13,753
-
-
-
-
001.03.521.10.32
Fuel Consumed - PDAdmin
1,255
1,271
-
-
-
-
001.03.521.10.40
Services- PD Admin
-
-
204,285
211,656
244,770
240,470
001.03.521.10.41
Prof Sry - PDAdmin
1,856
4,008
-
-
-
-
001.03.521.10.42
Communication - PDAdmin
15,962
16,241
001.03.521.10.43
Travel - PDAdmin
335
10
001.03.521.10.44
Advertising - PDAdmin
232
242
001.03.521.10.45
Rentals & Leases - PDAdmin
4,578
4,048
001.03.521.10.46
Insurance - PDAdmin
-
-
001.03.521.10.48
Repairs & Main - PDAdmin
13,066
12,680
001.03.521.10.49
Misc- PDAdmin
5,806
7,643
001.03.521.10.51
Intergvmntl Prof Sry - PDAdmin
154,555
162,881
-
-
-
-
001.03.521.21.10
Salaries - Investigation
182,079
190,745
236,750
243,450
183,862
203,702
001.03.521.21.20
Benefits - Investigation
42,929
42,004
55,600
60,700
78,270
90,777
001.03.521.21.21
Uniforms -Investigation
111
776
-
-
-
-
001.03.521.21.30
Supplies - Investigation
-
-
11,500
11,500
13,595
4,000
001.03.521.21.31
Supplies - Investigation
2,204
1,945
-
-
-
-
001.03.521.21.32
Fuel Consumed - Investigation
1,875
1,736
-
-
-
-
001.03.521.21.40
Services- Investigation
-
-
8,000
8,000
10,500
10,500
001.03.521.21.41
Prof Sry - Investigation
-
-
-
-
-
001.03.521.21.42
Communication - Investigation
98
136
City of Port Orchard Page 103 of 192
2021-2022 Budget
Account Description
Act
Actua�
B-�Bu
dge
Budget
001.03.521.21.43
Travel - Investigation
36
001.03.521.21.48
Repairs & Main - Investigation
2,373
894
001.03.521.21.49
Misc- Investigation
7,884
7,331
-
001.03.521.22.10
Salaries - Patrol
1,288,525
1,280,362
1,389,200
1,450,200
1,573,605
1,593,661
001.03.521.22.20
Benefits - Patrol
474,900
450,161
560,500
625,500
574,322
637,658
001.03.521.22.21
Uniforms -Patrol
10,320
15,334
-
-
-
-
001.03.521.22.30
Supplies -Patrol
-
-
12,000
11,500
11,500
11,600
001.03.521.22.31
Supplies -Patrol
42,313
12,318
-
-
-
-
001.03.521.22.32
Fuel Consumed - Patrol
37,290
51,003
-
-
-
-
001.03.521.22.40
Services -Patrol
-
-
146,300
261,300
169,000
176,000
001.03.521.22.42
Communitcation-Patrol
-
38
-
-
-
-
001.03.521.22.43
Travel - Patrol
286
182
001.03.521.22.48
Repairs & Main - Patrols
7,408
16,311
001.03.521.22.49
Misc-Patrol
2,147
3,511
-
-
-
-
001.03.521.23.10
Salaries - Marine Patrol
11,992
11,078
17,800
18,500
23,600
30,765
001.03.521.23.20
Benefits - Marine Patrol
3,360
3,575
5,400
5,800
7,400
9,492
001.03.521.23.30
Supplies - Marine Patrol
-
-
1,400
1,400
1,400
1,400
001.03.521.23.31
Supplies - Marine Patrol
1,363
3,906
-
-
-
-
001.03.521.23.32
Fuel Consumed - Marine Patrol
2,770
3,967
-
-
-
-
001.03.521.23.40
Services- Marine Patrol
-
-
5,600
5,700
25,700
25,700
001.03.521.23.43
Travel - Marine Patrol
670
-
-
-
-
001.03.521.23.44
Advertising - Marine Patrol
-
318
001.03.521.23.45
Rental & Lease - Marine Patrol
946
960
001.03.521.23.47
Public Utility Sry - Marine Pa
33
35
001.03.521.23.48
Repairs & Main - Marine Patrol
11,945
24,114
001.03.521.23.49
Misc - Marine Patrol
1,020
10,212
-
-
-
-
001.03.521.25.10
Salaries - Gambling
90,215
87,676
98,200
101,600
100,820
104,376
001.03.521.25.20
Benefits -Gambling
41,675
40,225
48,900
54,500
53,944
58,654
001.03.521.25.21
Uniforms -Gambling
168
-
-
-
-
-
001.03.521.25.30
Supplies -Gambling
-
700
800
800
800
001.03.521.25.31
Supplies -Gambling
315
-
-
-
-
City of Port Orchard Page 104 of 192
2021-2022 Budget
Account Description
Actu
Actual
'
�B.
Bud�f!11:11�01
Budget
_dIIIIIIIIIIIIIII
001.03.521.25.32
Fuel Consumed - Gambling
3,447
648
-
-
001.03.521.25.40
Services- Gambling
-
-
300
300
300
300
001.03.521.25.48
Repairs & Main - Gambling
-
3,374
-
-
-
-
001.03.521.25.49
Misc- Gambling
103
296
-
-
-
-
001.03.521.30.10
Salaries - Crime Preven.
143,856
99,555
138,200
143,200
168,392
176,593
001.03.521.30.20
Benefits - Crime Preven.
53,730
30,940
65,300
72,400
101,592
112,037
001.03.521.30.21
Uniforms - CrimePreven.
544
-
-
-
-
-
001.03.521.30.30
Supplies - Crime Preven.
-
-
600
600
600
600
001.03.521.30.31
Supplies - CrimePreven.
82
539
-
-
-
-
001.03.521.30.32
Fuel Consumed - Crime Preven.
2,927
2,589
-
-
-
-
001.03.521.30.40
Services- Crime Preven.
-
-
2,000
2,000
2,000
2,000
001.03.521.30.48
Repairs & Main - Crime Preven
671
1,254
-
-
-
-
001.03.521.30.49
Misc - CrimePreven.
2,268
555
-
-
-
-
001.03.521.40.30
Supplies -Training
-
-
11,000
11,200
12,500
11,300
001.03.521.40.31
Supplies - Training
8,258
822
-
-
-
-
001.03.521.40.40
Services - Training
-
-
24,400
24,100
35,000
35,000
001.03.521.40.41
Prof Sry - Training
816
-
-
-
-
-
001.03.521.40.43
Travel - Training
3,160
1,575
001.03.521.40.45
Rentals & Leases - Training
-
-
001.03.521.40.47
Public Utility Sry- Training
3,360
3,360
001.03.521.40.48
Repairs & Main - Training
-
-
001.03.521.40.49
Misc- Training
11,675
16,484
-
-
-
-
001.03.521.50.30
Supplies - PD Facilities
-
-
2,000
2,000
2,000
2,000
001.03.521.50.31
Supplies - PD Facilities
1,147
-
-
-
-
001.03.521.50.40
Services - PD Facilities
-
-
13,200
13,500
11,480
11,480
001.03.521.50.45
Rntls & Leases - PD Facilities
6,480
9,939
-
-
-
-
001.03.521.50.47
Public Utility Sry - PD Fac
-
-
001.03.521.50.48
Rprs & Maint - PD Facilities
1,493
599
001.03.521.50.49
Misc - PD Facilities
-
-
001.03.521.50.95
Intrfnd Oper Rental - PD Fac
1,902
-
-
-
-
-
001.03.521.70.10
Salaries - Traffic
232,328
236,888
225,500
243,100
242,441
259,933
City of Port Orchard Page 105 of 192
2021-2022 Budget
Description
2019
zozo
91
2Account
�Actua
Actual
Budget
Budget
Budget
Budget
001.03.521.70.20
Benefits - Traffic
98,649
99,819
115,000
129,100
117,239
130,267
001.03.521.70.21
Uniforms - Traffic
1,148
919
-
-
-
-
001.03.521.70.30
Supplies - Traffic
-
-
5,400
1,600
1,600
1,600
001.03.521.70.31
Supplies - Traffic
8,874
10,974
-
-
-
-
001.03.521.70.32
Fuel Consumed - Traffic
5,521
8,897
-
-
-
-
001.03.521.70.40
Services - Traffic
-
-
8,800
8,900
6,000
6,000
001.03.521.70.41
Prof Sry - Traffic
-
-
-
-
-
-
001.03.521.70.42
Communication - Traffic
18
3
001.03.521.70.43
Travel - Traffic
250
196
001.03.521.70.45
Rentals & Leases -Traffic
0
-
001.03.521.70.48
Repairs & Main - Traffic
3,588
9,796
001.03.521.70.49
Misc - Traffic
2,066
1,768
001.03.521.70.51
Intergovt Prof Sry - Traffic
2,500
2,500
-
-
001.03.521.80.10
Salaries - Property/Evidence Room
-
-
42,050
43,750
001.03.521.80.20
Benefits - Property and Evidence Room
11,700
13,000
001.03.521.80.30
Supplies - Property and Evidence Room
12,280
7,740
001.03.521.80.40
Services - Property and Evidence Room
20,000
-
001.03.523.20.10
Salaries - Monitor Prisoners
-
-
001.03.523.20.20
Benefits - Monitor Prisoners
-
-
157
225
001.03.523.20.30
Supplies - Monitor Prisoners
-
-
200
300
-
-
001.03.523.20.31
Supplies - Monitor Prisoners
235
341
-
-
001.03.523.20.32
Fuel Consumed - Monitor Prison
2,752
3,150
-
-
001.03.523.20.40
Services - Monitor Prisoners
-
-
50,200
51,300
001.03.523.20.48
Repairs & Main - Monitor Priso
10
676
-
-
001.03.523.20.49
Misc - Monitor Prisoners
-
-
001.03.523.20.51
Intergovt Prof Sry - Monitor P
47,623
47,623
-
-
-
-
001.03.523.60.30
Supplies - Care/Custody Prison
-
-
3,500
3,600
3,600
3,600
001.03.523.60.31
Supplies - Care/Custody Prison
2,813
2,450
-
-
-
-
001.03.523.60.40
Services- Care/Custody Prison
-
-
507,000
507,300
350,000
360,000
001.03.523.60.41
Prof Sry - Care/Custody Prison
14,074
11,257
-
-
-
-
001.03.523.60.43
Travel-Care/Custody Prisoners
815
-
001.03.523.60.51
Intergovt Prof Sry - Care/Cust
624,413
555,281
-
-
-
-
001.03.525.10.40
Services - Disaster Administration
-
-
21,000
22,050
22,100
22,300
001.03.525.10.51
Intrgvt Prf Sry - Disaster Rsp
19,738
20,880
-
-
-
-
City of Port Orchard Page 106 of 192
2021-2022 Budget
Account Description
001.03.525.60.30
Supplies - Disaster Preparedness
001.03.525.60.31
Supplies - Disaster Prepare
001.03.525.60.40
Services- Disaster Preparedness
001.03.525.60.42
Communication - Disaster Prep
001.03.525.60.49
Misc - Disaster Prepared
001.03.597.02.03
Transfer-500 Replacement-PD
Department: 03 - Law Enforcement Total
2017 2
Actuals Actual Bu Bud dge Budget
800 800 800 800
107 - - - -
- - 1,000 1,000 1,000 1,000
480 480 - - - -
4
- - 716,123 31,581 - -
4,498,533 4,404,225 5,617,008 5,268,387 5,087,611 5,282,255
City of Port Orchard
2021-2022 Budget
Page 107 of 192
T'��4
HARD
Community Development Operating Expenses
Community Development
MISSION STATEMENT
Provide and administer planning, building, permitting and code enforcement services that
emphasize efficient and effective customer service and professional expertise while supporting the
goals of the community, the Mayor, and the City Council.
DEPARTMENT DESCRIPTION
The Department of Community Development is responsible for the City's planning, building,
permitting and code enforcement functions. Department staff are responsible for long range
planning, which includes tasks such as reviewing and processing amendments to the City's
comprehensive plan, updating the City's land use plans and maps, ensuring consistency between
the City's technical infrastructure plans and its land use plans, capital budgeting, staffing for the
City Council's Land Use and Economic Development & Tourism committees, and updates to the
City's development and environmental regulations. Long range planning tasks also include public
outreach, such as staffing public hearings at the Planning Commission, creating and administering
surveys to gather public input, and other innovative methods of facilitating communication
between the City, its elected officials, and the public. The Department is also responsible for short
range planning activities which include tasks such as building permit application review, business
license application review, sign permit review, meetings with prospective developers, conducting
environmental review, and ensuring that site development permits issued through the Public Works
department also comply with the City's land use regulations and critical area protection
requirements. The Department also coordinates with other local, state and federal agencies on plan
development and project review. This includes attending and actively participating in regional
planning meetings, and providing notice of planning activities and development projects to
affected agencies such as WSDOT, South Kitsap Fire and Rescue, Kitsap Public Health, Kitsap
Transit, the Department of Ecology, the Department of Fish and Wildlife, FEMA, and/or the
Department of Natural Resources, and reporting to state and federal agencies as required by law.
The Department also manages other special projects as assigned.
2021-2022 GOALS
• Shoreline Master Program Update. The City is required to complete an update to its Shoreline
Master Program by June 30, 2021.
• Transportation Impact Fee Update. The City is required to update its transportation impact fee
calculation every three years to consider projects that have been completed and changes to the
comprehensive plan. The Department will continue coordinating with Public Works on this
project.
• Hire and manage a consultant to assist in the development of the next subarea plan to be prepared
in accordance with the City's comprehensive plan.
City of Port Orchard Page 108 of 192
2021-2022 Budget
• Work with the Public Works department to complete an Old Clifton Road corridor plan and 60%
design. This work will likely begin in 2021 with completion scheduled for late 2022.
• Complete an update to the City's parks plan, to ensure that the City is eligible to apply for grant
funding during the next application round at the state Recreation Conservation Office (RCO),
including an update to the City's parks impact fee.
• Dangerous/Abandoned Buildings. Continue to enforce land use codes concerning dangerous and
abandoned buildings and seek abatement if required (1-2 houses annually).
• Manage the City's South Kitsap Community Event Center planning and design project.
• Complete the City's Buildable Lands reporting in advance of the 2024 periodic update to the
City's Comprehensive Plan.
• Complete the Downtown and County Campus Subarea Plan and Planned Action EIS project.
NON -FINANCIAL LONG-TERM GOALS
• Professional policy guidance. Provide professional policy guidance to the Mayor, City Council,
Council Committees, Planning Commission, Design Review Board and other City departments on
all matters related to land use, the built environment, building, code enforcement, and long-range
planning within the City and its unincorporated urban growth area (UGA).
• Community planning activities. Provide direction for community planning efforts, including the
development of neighborhood and sub -area plans, economic and community development, future
capital facility needs and facilitation of community participation in City planning efforts, including
periodic updates to the City's comprehensive plan, thus insuring compliance with the State of
Washington Growth Management Act (GMA) goals and policies.
• Public Participation. Provide a variety of opportunities for public participation in the planning
process.
• Permit Center. Administer the City's Permit Center, including the review and processing of
development under the City's development regulations, Title 20 of the Port Orchard Municipal
Code (POMC); shoreline management permits under the State Shoreline Management Act (RCW
90.58) and city Shoreline Master Program; subdivisions, short plats and boundary line
adjustments; environmental policy per RCW 43C.21; design review pursuant to POMC Title 20;
and review and update City land use and development codes and maps, as appropriate.
• Port Orchard Design Review Board. Provide staff support and professional guidance to the City's
Design Review Board, pertaining to the City's optional design review process.
• Port Orchard Planning Commission. Provide staff support and professional guidance to the City
Planning Commission.
• Hearing Examiner. Provide administrative services for the office of the Hearing Examiner.
Prepare staff reports, public notices, distributions, and professional representation for public
hearings.
• Urban Growth Area Project Review. Review applications and environmental assessment reports
on projects within unincorporated Kitsap County lying within the City's urban growth area, to
provide comment on the impacts and to recommend mitigation measures to the Kitsap County
Department of Community Development.
• Annexation Guidance. Provide guidance to landowners or interest groups who desire to annex
unincorporated areas into the City of Port Orchard, consistent with state law and the city's
City of Port Orchard Page 109 of 192
2021-2022 Budget
annexation policy. Process annexation petitions and reports in conjunction with Kitsap County,
the Kitsap Regional Coordinating Council, and the Kitsap Boundary Review Board.
• Code Enforcement. Provide enforcement of the City's land use, development, environmental and
nuisance codes in a fair, equitable and timely manner. Enforcement coordinates with other
departments and agencies in resolving complaints and provides a positive client service attitude to
enhance the City's enforcement of land use and nuisance codes.
• Inter -Governmental Relations. Act as liaison between City, County, regional, state, tribal and
federal governmental organizations and agencies, representing the interests of the City of Port
Orchard and its citizens. This includes continued involvement in inter jurisdictional coordination
under the Growth Management Act.
• Grant Development. Develop grant applications with County, regional, state, and federal
agencies for City projects related to parks, planning, building, engineering, public works, capital
facilities and economic development.
• Economic Development. Facilitate and produce products that assist the City in the pursuit of the
adopted goals and funding for the economic development projects identified by the Mayor and
City Council.
• Staff Participation in the KRCC Planning Directors Meeting. Attend and participate in monthly
meetings of the Planning Directors to develop policies and recommendations for the KRCC.
• Development Review. Review applications as submitted within the required timelines.
• Staff Participation at the Puget Sound Regional Council includes membership on the Regional
Staff Committee and expected work to implement Vision 2050.
• Ongoing participation in stakeholder groups such as the Kitsap Building Association, Chamber
of Commerce, etc.
DEPARTMENT OBJECTIVE
Annual Comprehensive Plan update. Annually consider amendments to the Port Orchard
Comprehensive Plan to include possible revisions to the land use map and/or comprehensive plan
text, based upon City -initiated amendments and/or privately initiated amendments.
STATISTICS/WORKLOAD MEASURES
2020
2017
2018
2019
2021
2022
Department
Actual
Measures
Actual
Actual
Actual
Estimated
Estimated
YTD*
Number of Building
472
544
Permits Issued
544
381
550
575
Number of New SFR
77
113
Permits Issued
98
94
150
150
City of Port Orchard Page 110 of 192
2021-2022 Budget
Number of
Multifamily Units
38
0
Permitted
0
143
200
215
Number of Code
Enforcement Actions
92
127
Initiated
148
56
150
150
Number of Land Use
90
58
Permits Processed
65
55
65
65
Number of Public
Works Permits
170
223
Processed
197
193
200
200
Number of Hearing
Examiner Decisions
1
4
Issued
1
7
4
4
Business Licenses
767
869
Reviewed
1131
904
1200
1200
Event, Cabaret, and
Marijuana Licenses
43
40
Approved/Reviewed
42
19
40
40
Pre -Application
24
12
Meetings
28
12
20
20
Population
13,990
14,160
14,390
14,770
15,240
15,650
* As of September 28, 2020.
PERFORMANCE MEASURES
Permitting activity has increased significantly since 2017. The City has granted final plats
approvals on numerous subdivision projects in recent years, and expects to issue final plat
approvals creating approximately 600 new lots in 2021. An additional 200-300 lots will likely be
created in 2022. Additionally, in 2020 the City received building permits for five separate
apartment complexes consisting of approximately 400 units, and is expecting additional
multifamily submittals in 2021-2022. This significant increase in growth will put stress on the
existing resources that the City deploys in support of development and will also place upward
pressure on other City services such as police, parks, and other services. The McCormick Woods
area is experiencing an especially rapid increase in development activity, and this rate of activity
is projected to increase over the next four years as new water and sewer facilities are constructed.
City of Port Orchard Page 111 of 192
2021-2022 Budget
The possibility of a new courthouse, school district projects, fire district projects, a community
event center, and mixed -use projects to be planed, designed, and permitted in 2021-2022 would
exceed existing staff resources for project review and inspection. The Department seeks staffing
increases to support the increased level of development activity, but is awaiting the results of the
organizational study prior to making specific requests. The Department needs building inspection
and administrative staffing increases at a minimum to accommodate the recent increases in
permitting activity. These increases would be supported by recent increases in permitting revenue.
STAFFING LEVELS
Staffing Levels
2019
Actual
2020
Actual
2021
Projected
2022
Projected
City Development Director
1
1
1
1
Permit Clerks
2.7
2.7
3
3
Office Manager/Permit
Coordinator
1
1
1
1
Associate Planner
2
2
2
2
Long -Range Associate Planner
1
1
1
1
Code Enforcement
1
1
1
1
Building Inspector
1
1**
2
2
Total FTE
9.7
9.7
10
10
* * The City approved an Additional Inspector in 2020
ACCOMPLISHMENTS
The City continued implementing the 2016 Comprehensive Plan during the 2019-2020 biennium.
Its biggest accomplishments were the adoption of a new form based zoning code, the completion
of the Ruby Creek Neighborhood Subarea Plan, the update to the City's Multi Family Tax
Exemption (MFTE) code, designation of the City as an Opportunity Zone, and accomplishing all
of these tasks while increasing development activity. Other milestones included the award of
Department of Commerce funds for the completion of a Downtown and County Campus Subarea
Plan and Planned Action EIS, the award of $12,000,000 in funds for a community event center,
including the kickoff of the planning and design of that project, and the navigation of a water
moratorium at McCormick Woods, including the adoption of several agreements to ensure that
construction was able to resume in that area.
Numerous ordinances were brought forward for City Council approval during the biennium with
significant contributions from DCD, including:
• Amendments to the City's MFTE Ordinances
• Adoption of a form -based zoning code.
• Adoption of an update to the City's Public Works Engineering Standards and Specifications.
• A zoning map update
• Code enforcement updates, including Nuisance Vehicles, Zoning Enforcement and Penalties, and
Nuisances.
City of Port Orchard Page 112 of 192
2021-2022 Budget
• An ordinance allowing 9-lot short plats.
• Ordinances enacting and repealing a moratorium on development related to water availability.
• A housekeeping ordinance to update Title 20
• Adoption of the Ruby Creek Neighborhood Subarea Plan
• Ordinances amending the Comprehensive Plan in 2019 and 2020.
• Amendments to the Accessory Dwelling Unit Code.
SIGNIFICANT BUDGET CHANGES
The 2021-2020 DCD Budget is not significant changed, but staffing increases are sought with
requests pending the outcome of the organization study being prepared for the City. In 2021-2022,
the City will continue to implement the 2016 comprehensive plan and the updated development
regulations adopted in furtherance of this plan. The Department will also begin laying the
groundwork for the 2024 periodic update to the comprehensive plan by preparing a buildable lands
report. The Department will continue working on some ongoing long-range planning projects and
special projects. This includes completion of the Parks Plan, the SMP, an Impact Fee Ordinance,
the Downtown and County Campus Subarea Plan and Planned Action EIS, and the South Kitsap
Community Event Center planning and design project. The Department will also initiate a subarea
plan for one of the City's designated centers. In addition, the Department will engage in regional
planning efforts including completion of the the Vision 2050 update through PSRC and updates to
the Countywide Planning Policies to address Vision 2050. Finally, as the City continues to use its
new land use and development codes, some fine tuning will ultimately be required through a series
of housekeeping amendments. With significant increases in development activity, the Department
will continue to provide high quality, professional permit application, review, and inspection
services. As permit volumes increase, the Department will keep the City Council apprised of the
Department's workload, review timelines, and inspection backlog.
City of Port Orchard Page 113 of 192
2021-2022 Budget
Account Description
Department: 04 - Community Development
001.04.514.89.41
Prof -Services Census
001.04.517.91.30
Supplies -Commute Trip Red.
001.04.517.91.31
Supplies -Commute Trip Red.
001.04.517.91.40
Services -Commute Trip Red.
001.04.517.91.43
Travel -Commute Trip Red.
001.04.517.91.49
Misc-Commute Trip Red.
001.04.524.20.10
Salaries - Build Insp.
001.04.524.20.20
Benefits - Build Insp.
001.04.524.20.30
Supplies - Build Insp.
001.04.524.20.31
Supplies - Build Insp.
001.04.524.20.40
Services- Build Insp.
001.04.524.20.41
Prof Sry - Build Insp.
001.04.524.20.42
Communication - Build Insp.
001.04.524.20.43
Travel - Build Insp.
001.04.524.20.45
Rentals & Leases - Build Insp.
001.04.524.20.48
Repairs & Main - Build Insp.
001.04.524.20.49
Misc- Build Insp.
001.04.524.20.51
Intergovt Prof Sry - Build Ins
001.04.558.60.10
Salaries - Planning
001.04.558.60.20
Benefits - Planning
001.04.558.60.30
Supplies - Planning
001.04.558.60.31
Supplies - Planning
001.04.558.60.32
Fuel Consumed - Planning
001.04.558.60.40
Services- Planning
001.04.558.60.41
Prof Sry - Planning
001.04.558.60.42
Communication - Planning
001.04.558.60.43
Travel - Planning
001.04.558.60.44
Advertising - Planning
001.04.558.60.45
Operating Rentals & Leases
001.04.558.60.48
Repairs & Maintenance
001.04.558.60.49
Misc - Planning
001.04.559.30.10
Salaries - Property Developmen
001.04.559.30.20
Benefits - Property Developmen
001.04.559.30.30
Supplies- Property Development
i
Act.
Actual
Bud
Budg
udget
Budget
8,812
-
-
-
-
-
100
100
100
100
-
1,900
1,900
1,900
1,900
4
1,090
1,087
-
-
-
-
165,893
185,289
198,000
209,900
334,864
342,376
82,285
91,905
103,300
116,000
148,044
162,972
-
-
4,500
4,700
5,200
2,200
1,567
2,485
-
-
-
-
-
-
101,739
104,112
46,433
26,433
28,476
27,500
-
-
-
-
2,041
2,263
2,569
1,285
1,581
1,592
108
1,057
6,903
6,197
50,000
51,500
-
-
-
-
475,498
533,029
553,700
580,600
603,802
635,601
190,111
206,841
235,900
262,300
273,161
301,798
-
-
5,200
6,700
4,000
3,750
14,138
5,347
-
-
-
-
411
635
-
-
-
-
-
-
110,261
287,338
161,941
78,916
45,346
32,150
-
-
-
-
3,540
3,651
3,745
2,183
1,140
1,478
6,824
4,741
333
1,354
33,184
34,343
-
-
-
-
2,227
1,017
2,000
2,100
2,100
2,310
1,321
570
1,000
1,100
1,100
1,260
-
-
300
300
300
500
City of Port Orchard
2021-2022 Budget
Page 114 of 192
Account Description
2017 2
"Budget
A2017 Actual Bu Bud udgeIII!
001.04.559.30.31
Supplies - Property Developmen
001.04.559.30.40
Services - Property Development
- - 56,800 59,600 51,100
51,100
001.04.559.30.41
Prof Sry - Property Developmen
6,273 4,651 - - -
-
001.04.559.30.44
Advertising - Property Develop
- -
001.04.559.30.49
Misc - Property Developmen
35,719 411 -
001.04.575.50.40
Services - Community Center
- - 300,000
001.04.594.58.60
Capital Outlay-Plannning
- - 4,655
-
001.04.597.02.04
Transfer-500 Replacement-DCD
- - 3,500 5,167 16,500
16,500
Department: 04 - Community Development Total:
1,162,321 1,213,377 1,378,200 1,641,917 1,955,200
1,627,717
City of Port Orchard Page 115 of 192
2021-2022 Budget
ORC
HARD
Public Works Operating Expenses
Current Expense Fund -Engineering, Facilities, Library, Parks
MPI10'WR
Public Works
PUBLIC WORKS DEPARTMENT MISSION STATEMENT
The Public Works Department for the City of Port Orchard strives to provide safe and reliable
utilities by exceeding expectations and setting excellence as the standard. These standards are met
through efficient and effective customer service responses, prudent leadership and by fostering a
dedicated staff focused on sustainable infrastructure. These tenets guide Public Works in providing
reliable service to a growing and robust community.
DEPARTMENT DESCRIPTION
The City of Port Orchard Public Works Department is the proud caretaker of the City's
infrastructure. Public Works currently operates and maintains two water systems with a daily water
supply capacity of 4.77 million gallons and manages 36 miles of sanitary sewer system. Public
Works is responsible for more than 59.5 lane miles of roads with 1,024 traffic signs and 16 traffic -
controlled intersections. For stormwater, the department owns and operates 422 miles of
culverts/storm water pipe, 36 miles of ditch/swales and 2110 municipal storm catch basins. The
department is also responsible for 71.76 acres of parks and 31 structures and buildings within the
city.
DIVISIONAL OVERVIEW
The success of the City of Port Orchard Public Works Department is a direct result of deep
partnerships among its divisions and the diverse talent and qualifications of its highly motivated
staff. The Public Works Department is comprised of Engineering, Public Works Utilities
Operations and Maintenance and Administration.
ADMINISTRATION MISSION STATEMENT
To plan, oversee and improve each Department's administrative activities and to ensure that
expectations are met or exceeded in the most efficient, effective, responsive and responsible
manner.
City of Port Orchard Page 116 of 192
2021-2022 Budget
ENGINEERING MISSION STATEMENT
To provide engineering expertise, architectural design and construction management services for
the City, its departments and other governmental agencies in the most efficient, effective,
responsive and responsible manner.
PUBLIC WORKS UTILITIES MISSION STATEMENTS
Roads & Park Maintenance Mission Statement: To provide and maintain all City roads and parks
in a safe and accessible condition in the most efficient, effective, responsive and responsible
manner.
Facilities Management Mission Statement: To provide and maintain a safe, accessible and
functional environment for employees, tenants and visitors of all City facilities and grounds in the
most efficient, effective, responsive and responsible manner.
Utilities Management Mission Statement: To provide City consumers with safe and reliable water,
and wastewater treatment services at the lowest reasonable rates in the most efficient, effective,
responsive and responsible manner.
Shop Mechanic Mission Statement: To provide and maintain safe, reliable and appropriate
vehicles, heavy equipment and fleet services for all City Departments in the most efficient,
effective, responsive and responsible manner.
Stormwater Management Mission Statement: To regulate and manage use of the City's Municipal
Separate Storm Sewer System as required by the City's NPDES permit while conscientiously
managing and protecting surface and receiving waters for public health and enjoyment.
• Water System:
o Complete Water System Plan Update
O Complete Water System Rate/CFC Updates
o Complete Well #13 Project
O Complete 100% Well #I I Design
o Complete 580 Reservoir Construction — Not Budgeted TBD
O Complete Annual Water Main Replacement Program — Not Budgeted TBD
o Complete Annual Fire Hydrant and Valve Inspection and Maintenance Program
O Complete Update of Annual Cross Connection Control Program
o Complete Water Rights Management Plan/Change Application Process (Foster) —
Not Budgeted TBD
o Complete Annual Cleaning and/or Inspection all City Reservoirs
City of Port Orchard Page 117 of 192
2021-2022 Budget
o Complete Annual City -Wide Leak Detection
O Water Systems Consolidation Feasibility Study — Not Budgeted - TBD
o Water System Risk & Resilience Study (TBD)
O 390-Zone Existing Water Service Low Pressure Booster Pumps (TBD)
o Complete Semiannual System Flushing (McCormick & City)
O Complete Annual City -owned Backflow Device Testing
o Disassemble & Remove the S. Sidney Reservoir — Not Budgeted TBD
• Sanitary Sewer System:
o Initiate Annual Fats, Oils & Grease (FOG) Program
O Complete Annual McCormick Step System Pumping
o Complete Annual McCormick Step System Conversions
O Complete 100% Marina Sewer Lift Station (MSLS) Design
o Complete Sidney Avenue Sewer Repairs -Not Budgeted TBD
O Complete Annual McCormick Clubhouse/Sidney Glen Elementary Pumping
• Street:
O Annual Lund Avenue & Pedestrian Bridge Repairs & Inspections
o Sidney Avenue S. & Pottery Avenue - Paving Project In-house Design
O Complete Lippert Avenue Improvements Design/Construction-Not Budgeted TBD
o Complete Bay Street Pedestrian Pathway ROW Acquisition Process
O Complete 60% SW Old Clifton Road Design (TBD)
o Commence Annual Tremont Street Landscape Maintenance Contract
O Commence Annual Road Preservation Measures
o Commence Improved Annual Road Maintenance O&M
O Complete Annual Thermoplastic Applications
o Complete Annual Street Striping & Traffic Buttons
• Storm Drainage System:
o Annual NPDES Permit Compliance/Reporting
O Commence Storm Drainage Comprehensive Plan
o Stormwater NPDES Permit Related Code Updates
O Commence/Complete South Sidney Regional Stormwater Facility Design — Not
Budgeted (TBD)
O Commence Ruby Creek Culvert Replacement Design — Not Budgeted (TBD)
o Commence Annapolis Creek Culvert (100%) Design —Not Budgeted (TBD)
O Complete Downtown Stormwater Basin Study and Modeling
o Complete Dam Safety Upgrades and Retrofits — Not Budgeted (TBD)
• Parks & Facilities:
o Complete 100% City Hall Improvement Design
O Complete McCormick Village Park Splash Pad Retrofit Construction
o Continue Vlist Property Monitoring
O Continue City Hall HVAC Upgrades
o Complete Van Zee Park Resurfacing
O Complete Annual Generator Load Bank Testing/City Hall
City of Port Orchard Page 118 of 192
2021-2022 Budget
2022 GOALS
Water System:
o Commence Well # 11 Construction — Not Budgeted (TBD)
O Complete Annual Water Main Replacement Program — Not Budgeted TBD
o Complete Annual Fire Hydrant and Valve Inspection and Maintenance Program
O Annual Cross Connection Control Program — Cont'd.
o Complete Annual Cleaning and/or Inspection all City Reservoirs
O Complete Annual City -Wide Leak Detection
o Complete Semiannual System Flushing (McCormick & City)
O Complete Annual City -owned Backflow Device Testing
• Sanitary Sewer System:
O Annual Fats, Oils & Grease (FOG) Program — Cont'd.
o Complete Annual McCormick Step System Pumping
O Complete Annual McCormick Step System Conversions
o Commence Marina Sewer Lift Station (MSLS) Construction
O Commence General Sewer Plan & Rates Update
o Complete Annual McCormick Clubhouse/Sidney Glen Elementary Pumping
• Street:
o Continue w/ Annual Sidewalk and ADA Upgrade Program
O Annual Lund Avenue & Pedestrian Bridge Repairs & Inspections
o Sidney Avenue S. & Pottery Avenue - Paving Project Construction -Not Budgeted
(TBD)
o Commence Bay Street Pedestrian Pathway Construction — Not Budgeted (TBD)
O Complete SW Old Clifton Road 100% Design — Not Budgeted (TBD)
o Complete Annual Tremont Street Landscape Maintenance Contract
O Complete Annual Road Preservation Measures
o Commence Transportation Plan Update
O Commence Anderson Hill/Old Clifton Road Roundabout Construction — Not
Budgeted (TBD)
O Commence Bay Street Pedestrian Pathway Situational Study
o Commence 60% Bethel Avenue Design - Not Budgeted (TBD)
O Complete Annual Road Maintenance O&M
o Complete Annual Thermoplastic Applications
O Complete Annual Street Striping & Traffic Buttons
• Storm Drainage System:
O Annual NPDES Permit Compliance/Reporting
o Initiate NPDES Business Inspections and Enforcement Program
O Complete Storm Drainage Comprehensive Plan
o Commence Construction of South Sidney Regional Stormwater Facility — Not
Budgeted (TBD)
City of Port Orchard Page 119 of 192
2021-2022 Budget
o Commence Ruby Creek Culvert Replacement Construction — Not Budgeted (TBD)
o Commence Annapolis Creek Culvert Construction — Not Budgeted (TBD)
• Parks & Facilities:
o Commence City Hall Improvement Construction — Not Budgeted (TBD)
O Complete McCormick Village Park Splash Pad Retrofit Construction
o Continue Vlist Property Monitoring
o Continue City Hall HVAC Upgrades — Not Budgeted (TBD)
o Complete Van Zee Park Resurfacing
o Complete Annual Generator Load Bank Testing/City Hall
NON -FINANCIAL LONG-TERM GOALS
• Cross -Train Engineering Staff for Both Development and Capital Improvement Projects
• Improve Eng. Depart. Ability to Perform Focused Studies & In -House Design Projects
• Cross -train Public Works Crew Across Diverse Disciplines
• Improve Public Works Ability to Perform Construction Repairs/Improvements In -House
• Improve Public Works Ability to Perform Pavement Maintenance In -House
• Continue to Elevate Public Works Talent Pool
• Continue Public Works Reorganization and Succession Planning
• Streamline Public Works Workflow Through Improved Staffing Organization and Tools
• Provide Positive and Meaningful Direction for Public Works Staff
• Continue to Improve Response Time to Public Service Requests
DEPARTMENT OBJECTIVE
• Maintain and Improve Public Works Services Reliability
• Increase Efficiency of Public Works Ability to be Responsive to its Citizens
Statistics/Workload Measures
Department Measures
2019
Actual
2020
Estimated
2021
Estimated
2022
Estimated
Number of Public Works Contracts Issued
25
35
40
45
Number of Public Works Purchase Orders
36
40
40
40
Number of Public Works Complaints Received
410
420
430
440
Number of Facilities Request Received
107
120
130
140
City Area
9.35
9.35
9.35
9.35
Locates
846
850
860
870
PERFORMANCE MEASURES
City of Port Orchard Page 120 of 192
2021-2022 Budget
With a growing population, the Public Works Department has seen increased volume in customer
requests/complaints resulting in additional front desk and call out activity. Due to a significant
increase in development within Port Orchard, the demand for various public works services and
information requests has risen significantly.
City of Port Orchard Page 121 of 192
2021-2022 Budget
STAFFING LEVELS
Staffing Levels
2019
Actuals
2020
Estimated
2021
Estimated
2022
Estimated
PW Director/City Engineer
1
1
1
1
Assistant City Engineer
1
1
1
1
Civil Engineer II
0
0.75
1
1
Civil Engineer 1
1
0.25
1
1
Storm Program Assistant
0
0
0
0
GIS Specialist/Inspector
1
1
1
1
Procurement Specialist
0
0.25
1
1
PW Office Manager
1
0.33
0
0
PW Office Assistants 1
1
1
1
1
PW Office Assistant II
0
0
0
0
Public Works Foreman
1
1
1
1
PW Operations Manager
0.33
1
1
1
PW Utility Manager
1
1
1
1
City Mechanic
1
1
1
1
City Electrician
1
1
1
1
PW Crew
8
8
8
8
Water Coordinator (PW Crew)
1
1
1
1
Sewer Coordinator (PW Crew)
1
1
1
1
Storm Program Manager
1
1
1
1
Storm Coordinator (PW Crew)
1
1
1
1
Parks Maintenance (PW Crew)
2
2
2.6
2.6
Parks (Summer Help)
4
4
4
4
TOTALS
28.33
29.58
30.6
30.6
ACCOMPLISHMENTS
Public Works has invested time and energy into designing significant improvements for both its
water and sewer systems. These efforts will allow for construction to begin on projects that will
certainly improve those utilities not just for the near future, but generations to come. A list of 2019
& 2020 Public Works Department Accomplishments include:
• Water System Plan Updated
• McCormick Water Campus Agreements Completed
• Well #9 Water Treatment Upgrades Completed
• Well #12 Pilot Hole Drilled
• 580 Reservoir Construction Started
• Well #13 - Logging, Clearing and Drilling Completed
• Well #13 - Maple Ave/Water Main Improvements Started
• General Sewer Plan Amended
• Sewer CFC's Updated
• McCormick Sewer Lift Station #1 Retrofit Completed
• McCormick Sewer Lift Station #2 Retrofit Completed
• Marina Sewer List Station 30% Design Completed
City of Port Orchard Page 122 of 192
2021-2022 Budget
• Bay Street Pedestrian Pathway ROW Acquisitions Cont'd.
• Bay Street Pedestrian Pathway End Date & NEPA Update Complete
• Bay Street Pedestrian Pathway — Segment #3 Construction Completed
• Tremont Street Widening Construction Completed
• Commence Downtown Stormwater Plan
• McCormick Village Park — Phase 2 Construction Completed
• McCormick Village Park Splash Pad Retrofit Design Completed
• Dekalb Pier Warranty Repairs Completed
• Rockwell Park Construction Completed
• Van Zee Park Topsoil, Seeding & Irrigation
• Library Emergency Roof/Wall Repairs
• PW Shop Workspace & SCADA Improvements
• Public Works Engineering Standards & Specifications Updated
• Annual Catch Basin Cleaning by City Staff
• Marquee Electrical Repairs
• Golden Pond Emergency Generator Replacement
• City Hall A/V Upgrades
SIGNIFICANT BUDGET CHANGES
No significant budget changes.
City of Port Orchard Page 123 of 192
2021-2022 Budget
Account Description �Act� Actua�B Bu midge Budget
Department: 05 - Public Works
001.05.518.20.10
Salaries - Engineering
44,836
47,680
70,850
73,450
84,468
87,529
001.05.518.20.20
Benefits - Engineering
17,316
18,753
40,400
43,200
37,737
42,453
001.05.518.20.30
Supplies - Engineering
-
-
1,500
1,500
1,000
1,000
001.05.518.20.31
Supplies - Engineering
3,227
2,518
-
-
-
-
001.05.518.20.32
Fuel Consumed - Engineering
126
143
-
-
-
-
001.05.518.20.40
Services- Engineering
-
-
32,710
32,966
41,403
38,253
001.05.518.20.41
ProfSry - Engineering
4,194
6,670
-
-
-
-
001.05.518.20.42
Communication - Engineering
1,888
1,532
001.05.518.20.43
Travel - Engineering
480
22
001.05.518.20.44
Advertising - Engineering
-
-
001.05.518.20.45
Oper Rentals & Leases - Eng
265
207
001.05.518.20.48
Repairs & Maintenance - Eng
101
235
001.05.518.20.49
Misc- Engineering
8,971
9,048
-
-
-
-
001.05.518.30.10
Salaries - Facilities
29,483
23,357
28,500
29,500
34,438
35,702
001.05.518.30.20
Benefits - Facilities
19,171
13,064
17,500
19,400
23,001
25,492
001.05.518.30.30
Supplies -Facilities
-
-
19,700
4,700
6,700
5,000
001.05.518.30.31
Supplies -Facilities
17,387
23,622
-
-
-
-
001.05.518.30.32
Fuel Consumed - Facilities
-
43
-
-
-
-
001.05.518.30.40
Services- Facilities
-
-
484,800
394,800
346,100
427,100
001.05.518.30.41
Prof Sry - Facilities
43,279
72,412
-
-
-
-
001.05.518.30.42
Communication - Facilities
2,620
2,695
001.05.518.30.43
Travel - Facilities
-
340
001.05.518.30.44
Advertising - Facilities
-
441
001.05.518.30.45
Oper Rentals & Leases - Facil
19,150
19,273
001.05.518.30.46
Insurance - Facilities
141,039
157,412
001.05.518.30.47
Public Utility Services - Faci
50,102
52,839
001.05.518.30.48
Repairs & Maintenance-Faci)
46,482
65,246
001.05.518.30.49
Misc - Facilities
898
2,588
-
-
-
-
001.05.572.50.10
Salaries - Library
1,004
1,187
1,600
1,700
1,700
1,890
001.05.572.50.20
Benefits -Library
833
512
1,100
1,100
1,100
1,155
001.05.572.50.30
Supplies - Library
-
-
-
-
-
-
001.05.572.50.31
Supplies - Library
2,865
30
-
-
-
-
001.05.572.50.40
Services- Library
-
-
21,000
121,000
21,000
21,000
001.05.572.50.41
Prof Sry - Library
3,800
-
-
-
-
City of Port Orchard Page 124 of 192
2021-2022 Budget
Account Description
2
2022
Actu
Actual
Budg
udget
Budget
001.05.572.50.47
Public Utility Svs-Library
15,253
17,727
001.05.572.50.48
Repairs & Maintenance -Library
2,410
33,898
001.05.572.50.49
Misc- Library
-
-
001.05.573.91.49
Miscellaneous
6,689
6,024
-
-
001.05.576.80.10
Salaries - Parks
134,236
147,580
213,050
218,750
272,309
275,720
001.05.576.80.20
Benefits - Parks
47,834
54,643
103,850
111,150
131,975
144,320
001.05.576.80.30
Supplies - Parks
-
-
36,500
19,500
24,000
24,000
001.05.576.80.31
Supplies - Parks
25,395
28,030
-
-
-
-
001.05.576.80.32
Fuel Consumed - Parks
7,375
8,814
-
-
-
-
001.05.576.80.40
Services - Parks
-
-
143,240
132,484
314,670
232,570
001.05.576.80.41
Prof Sry - Parks
21,866
10,705
-
-
-
-
001.05.576.80.42
Communication - Parks
1,773
1,932
001.05.576.80.43
Travel - Parks
79
112
001.05.576.80.44
Advertising - Parks
485
-
001.05.576.80.45
Oper Rentals & Leases -Parks
3,265
4,778
001.05.576.80.47
Public Utility Services -Parks
33,854
32,358
001.05.576.80.48
Repairs & Maintenance -Parks
22,347
17,093
001.05.576.80.49
Misc - Parks
1,559
1,671
-
001.05.594.18.60
Capital Outlay-Engineering/Facilities
-
-
30,000
001.05.594.18.64
Machinery & Equipment
6,041
-
-
001.05.594.76.63
Other Improve - Capital Expen.
-
18,377
-
-
-
-
001.05.597.02.05
Transfer-500 Replace ment-PW(FFP)
-
-
173,051
21,571
132,200
132,200
Department: 05 - Public Works Total:
786,181
909,409
1,389,351
1,226,771
1,503,800
1,495,384
City of Port Orchard Page 125 of 192
2021-2022 Budget
TQ9CHARD
Public Works
Department
City Street Fund
Operating Expenses
Fund No. 002
Budget Worksheet
Ag City of Port Orchard
ORCHARD
EXPENDITURES
Fund Summary
Defined Budgets
Coding Account Description
2017
2018
2019
2020 2021 2022
Actuals
Actuals
Budget
Budget Budget Budget
Fund
002 - City Street Fund
1,580,772
2,648,956
2,594,591
1,907,871 2,393,500 2,738,400
Report Total:
1,580,772
2,648,956
2,594,591
1,907,871 2,393,500 2,738,400
City of Port Orchard Page 126 of 192
2021-2022 Budget
Account Summary
Defined Budgets
Coding
Account Description
2017
2018
2019
2020
2021
2022
Actuals
Actuals
Budget
Budget
Budget
Budget
Expense
Fund: 002 - City Street Fund
Department: 05 - Public Works
002.05.542.30.10
Salaries - Roadway
71,136
59,710
76,900
78,500
89,800
94,643
002.05.542.30.20
Benefits - Roadway
30,295
29,103
40,300
43,600
50,100
51,439
002.05.542.30.30
Supplies - Roadway
13,677
16,777
12,000
12,000
53,000
56,500
002.05.542.30.40
Services -Roadway
130,350
131,293
365,050
50,050
337,000
572,000
002.05.542.50.10
Salaries - Bridges
2,545
808
1,800
1,800
1,800
1,995
002.05.542.50.20
Beneifts - Bridges
808
400
1,100
1,200
1,200
1,365
002.05.542.50.30
Supplies - Bridges
93
2,032
1,000
1,000
1,000
1,000
002.05.542.50.40
Services -Bridges
18,809
44,630
89,500
20,000
272,700
39,000
002.05.542.61.10
Salaries - Sidewalks
7,725
820
7,700
8,000
8,000
8,820
002.05.542.61.20
Benefits - Sidewalks
5,900
403
5,600
6,000
6,000
6,615
002.05.542.61.30
Supplies - Sidewalks
3,192
5,268
3,000
3,000
3,000
3,000
002.05.542.61.40
Services -Sidewalks
2,931
19,730
35,000
35,000
35,000
35,000
002.05.542.62.10
Salaries - Paths & Trails
64
234
800
800
800
840
002.05.542.62.20
Benefits - Paths & Trails
16
108
400
400
400
420
002.05.542.62.30
Supplies - Paths & Trails
136
125
0
0
1,000
1,000
002.05.542.62.40
Services - Paths & Trails
2,242
855
0
0
1,500
1,500
002.05.542.63.10
Salaries -Street Lighting
580
691
600
600
600
630
002.05.542.63.20
Benefits -Street Lighting
191
355
400
500
500
525
002.05.542.63.30
Supplies -Street Lighting
792
566
200
200
600
200
002.05.542.63.40
Services- Street Lighting
136,114
126,478
138,000
140,000
160,000
160,000
002.05.542.64.10
Salaries -Traffic Control Device
46,904
53,771
45,400
46,500
55,700
59,271
002.05.542.64.20
Benefits -Traffic Control Device
17,929
19,681
17,800
19,200
22,000
22,659
002.05.542.64.30
Supplies -Traffic Control Device
26,146
38,950
25,000
19,000
20,000
24,000
002.05.542.64.40
Services -Traffic Control Device
94,991
124,924
140,000
100,000
130,000
130,000
City of Port Orchard Page 127 of 192
2021-2022 Budget
Coding
Account Description
2017
201
2019
20ff2021M2022
Actuals
Actual
Budget
BudgeBudgBudget
002.05.542.65.10
Salaries
- Parking Facilities
4,256
2,056
5,100
5,300
5,300
5,880
002.05.542.65.20
Benefits
- Parking Facilities
2,031
976
2,400
2,600
2,600
2,835
002.05.542.65.30
Supplies
- Parking Facilities
1,194
5,320
50o
500
1,000
500
002.05.542.65.40
Services-
Parking Facilities
755
2,035
750
750
1,000
1,000
002.05.542.66.10
Salaries
- Snow&Ice Control
17,170
5,775
36,000
18,700
18,700
20,580
002.05.542.66.20
Benefits
- Snow&Ice Control
10,064
1,447
16,100
8,700
8,700
9,660
002.05.542.66.30
Supplies
- Snow&Ice Control
13,798
9,001
15,000
11,000
16,000
16,000
002.05.542.70.10
Salaries
- Roadside
119,277
113,057
115,400
119,700
128,900
140,845
002.05.542.70.20
Benefits
- Roadside
65,511
61,308
75,300
83,700
86,500
90,460
002.05.542.70.30
Supplies
- Roadside
43,488
22,060
19,000
4,000
4,000
4,000
002.05.542.70.40
Services-
Roadside
32,040
22,503
11,000
1,000
1,000
1,000
002.05.542.80.10
Salaries
-Ancillary Operations
9,590
15,017
11,000
11,300
0
0
002.05.542.80.20
Benefits
-Ancillary Operations
2,312
3,588
6,100
6,500
0
0
002.05.542.80.30
Supplies
-Ancillary Operations
310
799
100
100
0
0
002.05.542.80.40
Services
-Ancillary Operations
485
0
1,000
1,000
0
0
002.05.542.90.10
Salaries
-Admin&Overhead
20,312
22,870
0
0
0
0
002.05.542.90.20
Benefits
-Admin&Overhead
8,936
10,487
0
0
0
0
002.05.542.90.30
Supplies
-Admin&Overhead
11,332
8,569
4,000
4,000
4,000
4,000
002.05.542.90.40
Services-
Admin & Overhead
2,132
8,603
1,000
1,000
2,500
2,500
002.05.543.10.10
Salaries
-Management
76,741
81,282
114,800
88,000
106,166
104,005
002.05.543.10.20
Benefits
-Management
33,248
33,711
47,700
41,700
42,375
44,770
002.05.543.10.30
Supplies
-Management
150
137
0
0
0
0
002.05.543.10.40
Services-
Management
177
83
1,000
1,000
1,000
1,000
002.05.543.30.10
Salaries
- General Services
218,555
212,938
318,600
333,700
238,644
244,835
002.05.543.30.20
Benefits
- General Services
87,438
90,469
167,100
187,300
72,565
96,427
002.05.543.30.30
Supplies
- General Services
3,361
6,139
500
500
7,000
5,000
002.05.543.30.40
Services
-General Services
95,497
222,883
71,245
132,345
162,751
230,631
002.05.543.31.10
Salaries
- Training
1,856
2,465
2,000
2,100
2,100
2,310
002.05.543.31.20
Benefits
-Training
1,686
1,448
900
1,000
1,000
1,050
002.05.543.31.30
Supplies
- Training
0
0
0
0
0
0
002.05.543.31.40
Services
-Training
3,545
5,402
4,000
4,000
4,000
4,000
City of Port Orchard Page 128 of 192
2021-2022 Budget
Coding
Account Description
2017
2018
2019
2020
2021
2022
Actuals
Actuals
Budget
Budget
Budget
Budget
002.05.543.32.10
Salaries - TBD
248
0
0
0
0
0
002.05.543.32.20
Benefits - TBD
124
0
0
0
0
0
002.05.543.32.40
Services - TBD
127
0
0
0
0
0
002.05.543.50.10
Salaries -Facilities
1,378
922
6,800
7,000
7,000
7,700
002.05.543.50.20
Benefits -Facilities
618
404
3,500
3,700
3,700
3,990
002.05.543.50.30
Supplies -Facilities
3,229
5,673
3,000
3,000
3,000
3,000
002.05.543.50.40
Services - Facilities
11,286
13,586
14,200
14,200
14,200
14,200
002.05.594.42.60
Capital Outlay -Street
0
0
0
0
182,200
52,000
002.05.594.42.64
Machinery & Equipment
7,452
0
0
0
0
0
002.05.597.02.06
Transfer-500 Replacement-PW(Streets)
0
0
511,946
62,126
13,900
13,900
Department: 05 - Public Works Total:
1,525,272
1,670o724
2,594,591
1,748,871
2,393,500
2,400,500
Department: 06 - Miscellaneous
002.06.597.00.00
Transfers Out
55,500
313,771
0
0
0
0
Department: 06- Miscellaneous Total:
55,500
313,771
0
0
0
0
Department: 09 - Estimated Ending
Cash
002.09.508.57.00
EstAssign Fnd Bal-City Street
0
0
0
159,000
0
0
002.09.508.80.00
Unreserved Cash & Investments -Ending
0
664,461
0
0
0
337,900
Department: 09 - Estimated Ending Cash Total:
0
664,461
0
159,000
0
337,900
Fund: 002 - City Street Fund Total:
1,580,772
2,648,956
2,594,591
1,907,871
2,393,500
2,738,400
Expense Total:
1,580,772
2,648,956
2,594,591
1,907,871
2,393,500
2,738,400
Report Total:
1,580o772
2,648,956
2,594,591
1,907,871
2,393,500
2,738,400
City of Port Orchard Page 129 of 192
2021-2022 Budget
ORCHARD
Enterprise Funds
Operations
Water Sewer Utility Fund No. 401-Fund Closeout
Water Utility Operations Fund No. 411
Storm Drainage Utility Fund No. 421
Sewer Utility Fund No. 431
WATER, SEWER, AND STORM DRAINAGE UTILITY OPERATIONS
The City of Port Orchard provides water, sewer and storm drainage services for its
residents. Customers are billed bi-monthly as prescribed by Ordinance. The operation and
maintenance of these utilities is funded, by and large, from payments for services. The city
strives to provide the best services and rates to its customers.
In 2019 the Water -Sewer Utility Funds were restructured to include Operations (Water-411,
Sewer-431), Stabilization/Reserves (Water-412, Sewer-432), Capital Projects (Water-413,
Sewer-433) and Debt Service (Water 414, Sewer-434). The City has also created a new
citywide Equipment Replacement & Revolving Fund (500). All vehicles and heavy equipment
are now maintained by the ER&R fund. Annually Water Operations Fund No. 411 and Sewer
Operations Fund No. 431 provide funding to the ER&R Fund to maintain existing vehicles/
equipment used by Water Operations and Sewer Operations. These funds also
provide for future vehicle/equipment replacement.
As our infrastructure ages and demand for service continues to grow, we must look ahead
and plan for replacing and improving the system to keep it at peak performance. The City's goal
is to provide safe, reliable, and efficient water and sewer service for its residents.
The City established the Storm Drainage Utility in 2009 (Ordinance #036-08). Federal Clean
Water Act regulations required the City of Port Orchard to have a Storm Management
Program to protect the public health, safety, and welfare by minimizing uncontrolled surface
erosion, and water pollution while enhancing water quality and environmental habitat. The
Storm Drainage Utility receives most of its funding from user fees. Fees collected from
customers fund operations and maintenance of storm drains, ponds, culverts, and street
sweeping. The City of Port Orchard bills its residents for storm drainage fees on the same bi-
monthly schedule as the water sewer utilities. Single-family residences, duplexes, and triplexes
are billed the minimum storm drainage rate for each residential unit. Commercial and other
developed properties are calculated based on the amount of impervious ground cover on each
property. The number of accounts continues to grow as new areas are developed or annexed
into the city. Rates charged for storm drainage services need to be adequate to provide for
system operations and maintenance, administration, engineering, and legal expenses, and to
fund infrastructure replacement, reserve accounts and system improvement projects.
City of Port Orchard Page 130 of 192
2021-2022 Budget
�i�
��L• City of Port Orchard Budget Worksheet
ORCHARD
REVENUES
Budget Worksheet
Defined Budgets
Fund Summary
Coding
Account Description 2017 Actuals
2018 Actuals
2019 Budget
2020 Budget
2021 Budget
2022 Budget
Fund
401 - Water -Sewer Utilities
16,901,745
8,469,488
3,435,558
0
0
0
411 - Water Operating
0
0
4,791,879
3,353,200
5,159,800
3,344,600
421 - Storm Drainage Utility
2,530,852
1,757,317
3,423,157
1,639,500
3,409,900
1,667,000
431 - Sewer Operating
0
0
6,715,979
5,427,400
7,240,300
5,418,900
Report Total: 19,432,596
10,226,805
18,366,573
10,420,100
15,810,000
10,430,500
City of Port Orchard Page 131 of 192
2021-2022 Budget
Coding
Revenue
Fund: 401 - Water -Sewer Utilities
Department: 00 - Revenues
401.00.343.40.10
401.00.343.41.90
401.00.343.41.99
401.00.343.42.10
401.00.343.42.20
401.00.343.42.30
401.00.343.42.40
401.00.343.42.50
401.00.343.42.70
401.00.343.42.90
401.00.343.42.96
401.00.343.42.98
401.00.343.44.20
401.00.343.49.00
401.00.343.49.01
401.00.343.50.10
401.00.343.51.10
401.00.343.51.20
401.00.343.51.30
401.00.343.51.50
401.00.343.51.70
401.00.343.51.90
401.00.343.51.96
401.00.343.59.00
401.00.343.59.01
401.00.345.83.34
401.00.345.83.35
401.00.345.89.34
Account Summary
Account Description 2017 Actuals 2018 Actuals 2019 Budget 2020 Budget 2021 Budget 2022 Budget
Water Sales
0
67,462
0
0
0 0
Unmetered Sales Customers
7,324
15,908
0
0
0 0
Other Fees and Charges
379
1,083
0
0
0 0
Metered WA Sales -Residential
1,793,443
1,958,896
0
0
0 0
Metered WA Sales -Commercial
413,448
447,145
0
0
0 0
Sales to Public Municipalities
15,413
15,535
0
0
0 0
Metered WA Sales -Irrigation
99,862
117,441
0
0
0 0
Metered WA Sales -Churches
7,818
7,803
0
0
0 0
Metered WA Sales-Othr Pub Auth
115,326
136,407
0
0
0 0
Metered WA Sales -Other
4,533
12,975
0
0
0 0
Admin Fee -WA
1,861
1,707
0
0
0 0
After Hours Turn on/Off - WA
75
0
0
0
0 0
Public Fire Protection Service
624
652
0
0
0 0
Other Fees&Chgs - Connection
21,450
33,196
0
0
0 0
Water Inspection Fees
6,556
4,749
0
0
0 0
Sewer Service Charges
0
161,664
0
0
0 0
Sewer Services - Residential
3,333,334
3,531,598
0
0
0 0
Sewer Services - Commercial
593,400
641,305
0
0
0 0
Sewer Services - Indus (City)
14,368
15,190
0
0
0 0
Sewer Services Church
7,220
7,183
0
0
0 0
Sewer Services-PublicAuth
144,014
178,563
0
0
0 0
Sewer Charges - Leachate
22,590
0
0
0
0 0
Admin Fee - SW
2,221
2,097
0
0
0 0
Other Fees & Chrgs- Connection
5,680
10,023
0
0
0 0
Sewer Inspection Fees
7,820
12,735
0
0
0 0
Plan Reveiw Fees
1,574
22,882
0
0
0 0
Plan Review Fees -SW
8,303
11,519
0
0
0 0
Water Concurrency
1,050
2,250
0
0
0 0
City of Port Orchard
2021-2022 Budget
Page 132 of 192
Account Description
401.00.345.89.35
Sewer Concurrency
401.00.359.42.80
Late Payment Penalties - WA
401.00.359.42.86
NSF Fee - WA
401.00.359.42.87
Final Notice Fee - WA
401.00.359.42.88
Turn On/Off Fee - WA
401.00.359.42.89
Lien Fee - WA
401.00.359.51.80
Late Payment Penalties - SW
401.00.359.51.86
NSF Fee - SW
401.00.359.51.89
Lien Fee - SW
401.00.361.11.00
Investment Interest
401.00.361.30.00
Gain (Lossess) on Investments
401.00.362.10.34
Equip & Veh Rental -Short Term
401.00.362.50.00
Space & Facil Leases Long -Ter
401.00.369.10.00
Sale Of Junk & Salvage
401.00.369.10.34
Sale of Junk & Salvage -WA
401.00.369.10.35
Sale of Junk & Salvage -SW
401.00.369.40.00
Other Judgments & Settlements
401.00.369.81.00
Cashiers Overages & Shortages
401.00.369.90.00
Other Miscellaneous Revenue
401.00.372.00.00
Insurance Recoveries
401.00.373.00.00
Gains (Losses)
401.00.389.10.00
Refundable Deposit
401.00.391.80.00
Intergovernmental Loan Proceed
401.00.395.10.00
Proceeds Fm Sales FixedAsset
401.00.397.00.00
Operating Transfers -In
Department: 00 - Revenues Total:
Department: 08 - Estimated Beginning Cash
401.08.308.80.00
Est Unreserved Fund Bal - Beg
Department: 08 - Estimated Beginning Cash Total:
Fund: 401 - Water -Sewer Utilities Total:
2017 Actuals
2018 Actuals
2019 Budget
2020 Budget
2021 Budget 2022 Budget
750
2,250
0
0
0 0
16,826
20,092
0
0
0 0
175
205
0
0
0 0
9,160
11,340
0
0
0 0
3,960
5,400
0
0
0 0
268
180
0
0
0 0
53,022
56,717
0
0
0 0
250
220
0
0
0 0
898
1,110
0
0
0 0
24,702
65,586
40,000
0
0 0
446,143
0
0
0
0 0
7,272
17,080
0
0
0 0
55,657
56,885
0
0
0 0
46
425
0
0
0 0
1,803
190
0
0
0 0
69
183
0
0
0 0
102
0
0
0
0 0
1
1
0
0
0 0
0
684
0
0
0 0
7,368
0
0
0
0 0
-15,000
0
0
0
0 0
0
6,000
0
0
0 0
0
14,342
0
0
0 0
11,211
0
0
0
0 0
0
792,633
0
0
0 0
7,254,369
8,469,488
40,000
0
0 0
9,647,376
0
3,395,558
0
0 0
9,647,376
0
3,395,558
0
0 0
16,901,745
8,469,488
3,435,558
0
0 0
City of Port Orchard
2021-2022 Budget
Page 133 of 192
Coding
Fund: 411 - Water Operating
Department: 00 - Revenues
411.00.343.40.00
411.00.343.40.01
411.00.343.40.02
411.00.343.41.00
411.00.343.42.00
411.00.343.42.01
411.00.345.83.00
411.00.345.89.00
411.00.359.00.00
411.00.361.11.00
411.00.362.00.00
411.00.369.10.00
411.00.369.91.00
411.00.382.10.00
411.00.397.00.01
411.00.398.10.00
Account Description 2017 Actuals 2018 Actuals 2019 Budget 2020 Budget 2021 Budget 2022 Budget
Water Sales -Residential
0
0
2,180,000
2,383,300
2,383,300
2,383,300
Water Sales -Commercial
0
0
677,600
740,700
740,700
740,700
Water Sales -Irrigation
0
0
121,400
132,800
132,800
132,800
Construction Water Sales
0
0
8,700
8,800
8,800
8,800
Other Fees & Charges - Connect
0
0
12,500
12,900
12,900
12,900
Water Inspection Fees
0
0
6,700
6,700
6,700
6,700
Plan Reveiw Fees
0
0
1,600
1,700
1,700
1,700
Other Planning & Development Services
0
0
1,200
1,200
1,200
1,200
Penalties
0
0
0
0
0
0
Investment Interest
0
0
8,400
8,600
100
0
Rents & Leases
0
0
56,000
56,500
56,500
56,500
Sale of Surplus
0
0
0
0
0
0
Misc-Other
0
0
0
0
0
0
Refundable Deposit
0
0
0
0
0
0
Operating Transfers -In (401)
0
0
1,717,779
0
0
0
Insurance Recoveries
0
0
0
0
0
0
Department: 00 - Revenues Total:
0 0 4,791,879
3,353,200
3,344,700
3,344,600
Department: 08 - Estimated Beginning Cash
411.08.308.80.00 Unreserved Cash & Investments -Beginning
0 0 0
0
1,815,100
0
Department: 08 - Estimated Beginning Cash Total:
0 0 0
0
1,815,100
0
Fund: 411- Water Operating Total:
0 0 4,791,879
3,353,200
5,159,800
3,344,600
City of Port Orchard
2021-2022 Budget
Page 134 of 192
Coding
Account Description
2017 Actuals
2018 Actuals
2019 Budget
2020 Budget
2021 Budget
2022 Budget
Fund: 421 - Storm Drainage Utility
Department: 00 - Revenues
421.00.322.10.00
Stormwater Permit
12,000
6,300
5,000
5,000
5,000
5,000
421.00.334.03.10
DOE Storm Grant
0
0
216,840
0
0
0
421.00.334.03.12
DOE Stormwater Capacity
0
0
0
0
0
0
421.00.343.10.00
Storm Drainage -Residential
0
0
695,000
695,000
725,000
730,000
421.00.343.10.01
Storm Drainage -Commercial
0
0
877,500
902,500
910,000
920,000
421.00.343.10.02
Other Fees & Charges
0
0
4,000
4,000
4,000
4,000
421.00.343.10.10
Storm Drainage
687,267
729,031
0
0
0
0
421.00.343.10.20
Storm Sales -Commercial
924,746
900,095
0
0
0
0
421.00.343.10.30
Storm Sales -Res. Multiplier
40,516
38,290
0
0
0
0
421.00.343.10.70
Storm Sales - Government
3,024
3,097
0
0
0
0
421.00.343.10.86
Admin/NSF Fee -Storm
3,878
3,555
0
0
0
0
421.00.343.10.99
Decant Usage Fees
0
3,250
0
0
0
0
421.00.345.89.00
Stormwater Review
10,625
7,800
8,000
8,000
8,000
8,000
421.00.359.00.00
Penalties
0
0
25,000
25,000
0
0
421.00.359.10.80
Late Pymt Penalties - Storm
32,116
20,602
0
0
0
0
421.00.359.10.86
NSF Fee - Storm
265
325
0
0
0
0
421.00.359.10.89
Lien Fee - Storm
2,640
4,099
0
0
0
0
421.00.361.11.00
Investment Interest
9,625
38,872
0
0
100
0
421.00.361.11.01
Investment Interest -Bonds
8,619
0
0
0
0
0
421.00.369.10.00
Sale of Junk & Savage
46
432
0
0
0
0
421.00.369.40.00
Other Judgments & Settlements
0
0
0
0
0
0
421.00.369.91.00
Miscellaneous Revenue
0
207
0
0
0
0
421.00.372.00.00
Insurance Recoveries
1,413
0
0
0
0
0
421.00.374.03.11
St Direct/Indirect DOE -Project
25,000
0
0
0
0
0
421.00.382.10.00
Refundable Deposit
0
1,000
0
0
0
0
421.00.391.10.00
General Obligation Bonds
0
0
0
0
0
0
421.00.398.10.00
Insurance Recoveries
0
363
0
0
0
0
Department: 00 - Revenues Total:
1,761,781
1,757,317
1,831,340
1,639,500
1,652,100
1,667,000
Department: 08 - Estimated Beginning
Cash
421.08.308.80.00
Unreserved Cash & Investments -Beginning
769,071
0
1,591,817
0
1,757,800
0
Department: 08 - Estimated Beginning Cash Total:
769,071
0
1,591,817
0
1,757,800
0
Fund: 421 - Storm Drainage Utility Total:
2,530,852
1,757,317
3,423,157
1,639,500
3,409,900
1,667,000
City of Port Orchard Page 135 of 192
2021-2022 Budget
Coding
Account Description
2017 Actuals
2018 Actuals
2019 Budget
2020 Budget
2021 Budget
2022 Budget
Fund: 431 - Sewer Operating
Department: 00 - Revenues
431.00.343.50.00
Sewer Services - Residential
0
0
4,032,900
4,382,200
4,382,200
4,382,200
431.00.343.50.01
Sewer Services - Commercial
0
0
933,500
1,013,000
1,013,000
1,013,000
431.00.343.50.02
Other Fees & Charges
0
0
6,100
6,100
6,100
6,100
431.00.343.50.03
Sewer Inspection Fees
0
0
7,900
8,000
8,000
8,000
431.00.345.83.00
Plan Review Fees
0
0
8,600
8,700
8,700
8,700
431.00.345.89.00
Sewer Concurrency
0
0
800
800
800
800
431.00.359.00.00
Penalties
0
0
0
0
0
0
431.00.361.11.00
Investment Interest
0
0
8,400
8,600
0
100
431.00.369.10.00
Sale of Scrap
0
0
0
0
0
0
431.00.369.91.00
Misc-Other
0
0
0
0
0
0
431.00.389.90.00
Unapplied Credits
0
0
0
0
0
0
431.00.397.00.01
Transfers In-401
0
0
1,717,779
0
0
0
Department: 00 - Revenues Total:
0
0
6,715,979
5,427,400
5,418,800
5,418,900
Department: 08 - Estimated Beginning Cash
431.08.308.80.00
Unreserved Cash & Investments -Beginning
0
0
0
0
1,821,500
0
Department: 08 - Estimated Beginning Cash Total:
0
0
0
0
1,821,500
0
Fund: 431 - Sewer Operating Total:
0
0
6,715,979
5,427,400
7,240,300
5,418,900
Revenue Total:
19,432,596
10,226,805
18,366,573
10,420,100
15,810,000
10,430,500
Report Total:
19,432,596
10,226,805
18,366,573
10,420,100
15,810,000
10,430,500
City of Port Orchard Page 136 of 192
2021-2022 Budget
ORCHARD
i
Coding
City of Port Orchard
Expenditures
Budget Worksheet
Account Summary
Fund Summary
2017 2018 2019 2020 2021 2022
Account Description
A I A I B d t B d t B d t B d
ctua s
ctua s
u ge
u ge
u ge
u get
401- Water -Sewer Utilities
5,261,301
11,856,820
3,435,558
-
-
-
411- Water Operating
-
-
3,115,878
5,029,201
4,096,100
4,408,300
421- Storm Drainage Utility
901,163
4,933,112
2,256,361
2,806,296
2,116,000
2,960,900
431- Sewer Operating
-
-
5,014,900
7,128,479
4,275,300
8,383,900
Report Total: 6,162,464
16,789,933
13,822,697
14,963,976
10,487,400
15,753,100
City of Port Orchard
2021-2022 Budget
Page 137 of 192
Coding
Expense
Fund: 401- Water -Sewer Utilities
Department: 05 - Public Works
401.05.534.10.10
401.05.534.10.20
401.05.534.10.30
401.05.534.10.40
401.05.534.10.41
401.05.534.10.46
401.05.534.10.53
401.05.534.10.54
401.05.534.11.10
401.05.534.11.20
401.05.534.11.46
401.05.534.12.10
401.05.534.12.20
401.05.534.12.30
401.05.534.12.40
401.05.534.20.40
401.05.534.40.10
401.05.534.40.20
401.05.534.40.30
401.05.534.40.40
401.05.534.50.10
401.05.534.50.20
401.05.534.50.30
401.05.534.50.40
Account Summary
Account Description
2011;17
2018 I2019
2020 2 22
Actual
ctu Budget
Budget Budg Budget
Salaries - GeneralAdmin-PW
30,249
36,512
Benefits - GeneralAdmin-PW
14,321
18,636
Supplies - GeneralAdmin
1,723
3,062
OthrSrv&Chg- GeneralAdmin
9,073
35,683
ProfessionalSvs - Legal
23,783
28,666
Property Insurance - WA
92,203
102,906
Utility Tax State
124,875
155,567
Utility Tax City
117,752
136,171
Salaries-Admin Executive
119,968
124,434
Benefits-Admin Executive
51,057
51,092
Liability Insurance - WA
57,286
63,936
Salaries-GenAdmin-Clerical
117,598
135,259
Benefits-GenAdmin-Clerical
54,396
60,050
Supplies
809
1,553
Other Services & Charges
2,343
621
Other Svs & Chgs - Admin - WA
11,458
103,299
Salaries -Training WA
9,292
6,793
Benefits -Training WA
4,638
2,695
Supplies -Training WA
89
-
Othr Srv&Chg-Training WA
11,896
14,258
Salaries - Structures Maint
1,998
1,022
Benefits - StructuresMaint
1,135
458
Supplies - Structures Maint
1,211
12,587
Othr Srv&Chg -Structures Maint
7,951
9,440
City of Port Orchard
2021-2022 Budget
Page 138 of 192
Coding
AM Account Description
401.05.534.51.10
Salaries -Transportation Equip
401.05.534.51.20
Benefits -Transportation Equip
401.05.534.51.30
Supplies -Transportation Equip
401.05.534.51.40
Othr Srv&Chg-Transport Equip
401.05.534.52.10
Salaries - W A Treatme nt
401.05.534.52.20
Benefits - W A Treatment
401.05.534.52.30
Supplies - W A Treatment
401.05.534.52.40
Othr Srv&Chg-W A Treatment
401.05.534.53.10
Salaries - Wells Maint
401.05.534.53.20
Benefits - Wells Maint
401.05.534.53.30
Supplies- Wells Maint
401.05.534.53.40
Othr Srv&Chg - Wells Maint
401.05.534.54.10
Salaries -Supply Main Maint
401.05.534.54.20
Benefits - Supply Main Maint
401.05.534.54.30
Supplies - Supply Main Maint
401.05.534.54.40
Othr Srv&Chg-Supply Main Maint
401.05.534.55.10
Salaries - Services Maint
401.05.534.55.20
Benefits - Services Maint
401.05.534.55.30
Supplies - Services Maint
401.05.534.55.40
Othr Srv&Chg - Services Maint
401.05.534.56.10
Salaries - Pumping Expense
401.05.534.56.20
Benefits - Pumping Expenses
401.05.534.56.30
Supplies- Pumping Expenses
401.05.534.56.40
Othr Srv&Chg - Pumping Expense
401.05.534.57.10
Salaries -Dist Resv&Pipe Maint
401.05.534.57.20
Benefits -Dist Resv&Pipe Maint
401.05.534.57.30
Supplies -Dist Resv&Pipe Maint
401.05.534.57.40
Othr Srv&Chg-Dist Resv&Pipe Ma
401.05.534.58.10
Salaries - Meters Maint
401.05.534.58.20
Benefits - Meters Maint
401.05.534.58.30
Supplies - Meters Maint
2017 2018 2019
Actual Actuals Budget
Iff
7,670
8,486
2,948
3,840
20,617
23,133
5,314
8,963
43,713
46,585
21,013
23,317
21,026
18,829
5,844
10,091
7,064
4,649
2,983
2,795
1,132
277
138
147
59,943
60,659
30,413
30,919
9,038
8,692
1,185
910
10,992
26,296
8,384
18,779
9,364
18,822
10,190
11,290
32,069
22,935
17,934
12,483
22,427
18,969
167,926
129,961
1,110
504
446
319
3,353
4,378
10,495
11,113
2,639
4,111
1,551
1,875
30,741
49,296
Budget
City of Port Orchard
2021-2022 Budget
Page 139 of 192
Coding
AM Account Description
401.05.534.58.40
Othr Srv&Chg - Meters Maint
401.05.534.59.10
Salaries - Hydrants Maint
401.05.534.59.20
Benefits - Hydrant Maint
401.05.534.59.30
Supplies - Hydrants Maint
401.05.534.59.40
Othr Srv&Chg - Hydrants Maint
401.05.534.72.10
Salaries -Cust Serv-Meter Read
401.05.534.72.20
Benefits -Cust Serv-Meter Read
401.05.534.72.30
Supplies -Cust Serv-Meter Read
401.05.534.72.40
Othr Srv&Chg-Cust Serv-Meter R
401.05.534.73.10
Salaries-Cust Serv-Record&Coll
401.05.534.73.20
Benefits-Cust Serv-Record&Coll
401.05.534.73.30
Supplies-Cust Serv-Record&Coll
401.05.534.73.40
Othr Srv&Chg-Cust Serv-Rec&Col
401.05.534.77.40
Othr Srv&Chg-Cust Sery & Info
401.05.534.80.30
Supplies - General Operations
401.05.534.80.33
WA purchase for Resale -Gen Ops
401.05.534.80.40
Othr Srv&Chg - General Ops
401.05.534.99.20
Pension Liability Expense
401.05.535.10.10
Salaries-GeneralAdmin PW
401.05.535.10.20
Benefits - GeneralAdmin PW
401.05.535.10.30
Supplies - GeneralAdmin
401.05.535.10.40
Othr Srv&Chg - GeneralAdmin
401.05.535.10.41
Professional Svs - Legal
401.05.535.10.46
Property Insurance - SW
401.05.535.10.53
Utility Tax State
401.05.535.10.54
Utility Tax City
401.05.535.11.10
Salaries -Admin Executive
401.05.535.11.20
Benefits -Admin Executive
401.05.535.11.46
Liability Insurance - SW
401.05.535.12.10
Salaries-GenAdmin-Clerical
401.05.535.12.20
Ben efits-GenAdmin-Cle rica I
2017
Actuals Budget
8,341
14,738
3,501
8,048
12,500
14,703
1,364
-
13,505
13,507
12,537
11,787
3,450
2,657
50,091
52,097
26,531
25,964
1,387
2,128
22,617
28,571
700
300
12,194
30,577
465,393
487,495
14,847
18,139
(36,542)
-
30,531
37,881
14,888
19,576
1,718
2,986
10,764
36,526
1,536
9,121
81,053
90,462
52,200
60,020
205,723
231,739
102,745
103,945
42,782
41,913
50,359
56,205
117,347
134,875
54,275
59,880
Budget
City of Port Orchard
2021-2022 Budget
Page 140 of 192
Coding
Account Description
zo1�
zozi zozz
zoi8 2019 �Budg
AM
Actual
Actuals Budget Budget Budget
401.05.535.12.30
Supplies
545
1,169
401.05.535.12.40
Other Srv& Chg-Admin Clerical
2,242
548
401.05.535.20.40
Other Svs & Chgs - Admin - SW
8,740
40,989
401.05.535.40.10
Salaries -Training SW
577
1,109
401.05.535.40.20
Benefits -Training SW
139
544
401.05.535.40.40
Othr Srv&Chg-Training SW
1,297
4,766
401.05.535.50.10
Salaries - StucturesMaint
1,382
922
401.05.535.50.20
Benefits - StucturesMaint
650
405
401.05.535.50.30
Supplies - Stuctures Maint
1,073
7,810
401.05.535.50.40
Othr Srv&Chg- Stuctures Maint
6,811
9,727
401.05.535.51.10
Salaries -Transportation Equip
8,065
7,886
401.05.535.51.20
Benefits -Transportation Equip
3,144
3,563
401.05.535.51.30
Supplies -Transportation Equip
20,374
22,959
401.05.535.51.40
Othr Srv&Chg-Transport Equip
5,343
8,945
401.05.535.52.30
Supplies - SW Treatment
-
-
401.05.535.52.40
Othr Srv&Chg-SW Treatment
-
-
401.05.535.52.50
Intergovernmental -Treatment
1,573,560
1,585,122
401.05.535.54.10
Salaries -Supply Main Maint
31,762
24,499
401.05.535.54.20
Benefits - Supply Main Maint
16,884
11,879
401.05.535.54.30
Supplies -Supply Main Maint
5,282
4,889
401.05.535.54.40
Othr Srv&Chg-Supply Main Maint
1,823
1,323
401.05.535.55.10
Salaries - Services Maint
14,116
13,842
401.05.535.55.20
Benefits - Services Maint
8,686
7,853
401.05.535.55.30
Supplies - ServicesMaint
6,642
8,578
401.05.535.55.40
Othr Srv&Chg - Services Maint
5,329
26,744
401.05.535.56.10
Salaries - Pumping Expenses
75,681
95,883
401.05.535.56.20
Benefits - Pumping Expenses
42,259
53,126
401.05.535.56.30
Supplies- Pumping Expenses
39,429
64,218
401.05.535.56.40
OthrSrv&Chg - Pumping Expense
493,662
368,173
401.05.535.73.10
Salaries-Cust Serv-Record&Coll
28,182
32,165
401.05.535.73.20
Benefits-Cust Serv-Record&Coll
13,910
14,993
City of Port Orchard Page 141 of 192
2021-2022 Budget
2017
202A
Account Description ILAc ual Ac01alsBudgetXBu�Budgg Budget
401.05.535.73.30
Supplies-Cust Serv-Record&Coll
401.05.535.73.40
Othr Srv&Chg-Cust Serv-Rec&Col
401.05.535.80.30
Supplies - General Ops
401.05.535.80.40
Othr Srv&Chg - General Ops
401.05.535.99.20
Pension Liability Expense
401.05.591.34.71
Redemption of LT Debt -WA
401.05.591.34.77
Other Notes
401.05.591.35.71
Redemption of LT Debt -SW
401.05.592.34.83
Interest on LT Debt -WA
401.05.592.34.84
Amortization of Debt Premium
401.05.592.34.88
Interest on LT Debt-DWSRF
401.05.592.35.83
Interest on LT Debt -SW
401.05.592.35.84
Amortia of Prem on Debt/Refund
401.05.594.34.10
Salaries-Wa Capital Outlay
401.05.594.34.20
Personnel Benefits-Wa-Cap Otl
401.05.594.34.63
Other Improvements -Water
401.05.594.34.64
Machinery & Equip - Water
401.05.594.35.63
Other Improvements-Sw
401.05.594.35.64
Machinery & Equip -Sewer
401.05.597.00.00
Operating Transfers - Out
401.05.597.00.01
Transfer out-411
401.05.597.00.02
Transfers -431
Department: 05 - Public Works Total:
1,167
1,727
23,371
29,461
6,514
6,942
14,597
14,920
(36,542)
-
28,350
63,700
-
28,350
3,065
2,152
(179)
-
13,729
-
3,065
2,152
(179)
-
-
6,299
3,284
1,711,511
4,786
820,829
27,909
1,717,779
-
- 1,717,779
5,261,301
8,460,962 3,435,558
Department: 09 - Estimated Ending Cash
401.09.508.80.00 Est Unreserved Fund Bal - End 3,395,858
Department: 09 - Estimated Ending Cash Total: - 3,395,858 -
Fund: 401- Water -Sewer Utilities Total: 5,261,301 11,856,820 3,435,558
City of Port Orchard Page 142 of 192
2021-2022 Budget
Coding
Account Description
Fund: 411- Water Operating
Department: 05 - Public Works
411.05.534.10.10
Salaries -Administration
411.05.534.10.20
Benefits -Administration
411.05.534.10.30
Supplies - Administration
411.05.534.10.40
Services - Administration
411.05.534.20.30
Supplies - Distribution
411.05.534.20.40
Services - Distribution
411.05.534.30.30
Supplies - Source
411.05.534.30.40
Services - Source
411.05.534.40.30
Supplies - Storage
411.05.534.40.40
Services - Storage
411.05.594.34.60
Capital Outlay -Water
411.05.597.02.07
Transfer-500 Replacement(Water)
Department: 05 - Public Works Total:
Department: 06 - Miscellaneous
411.06.582.10.00
Refundable Deposit
411.06.597.00.01
Transfers Out (412)-Stablization
411.06.597.00.02
Transfers Out (413)-Capital
411.06.597.00.03
Transfers Out (414)-Debt Service
Department: 06 - Miscellaneous Total:
Department: 09 - Estimated Ending
Cash
411.09.508.80.00
Unreserved Cash & Investments -Ending
Department: 09 - Estimated Ending Cash Total:
Fund: 411- Water Operating Total:
2017 2018 2019 2020 2021 2022
Actuals Actuals Budget Budget Budget Budget
602,200
630,900
806,417
843,527
304,050
331,900
388,129
423,569
10,675
5,200
14,200
12,200
1,093,145
611,145
1,045,254
644,304
70,750
57,050
67,000
57,000
50,200
30,950
63,800
31,200
441,500
441,500
335,100
335,100
136,000
116,000
116,500
117,700
3,800
300
1,000
1,000
31,000
6,000
6,000
21,000
-
-
46,200
-
142,430
27,193
-
-
2,885,750
2,258,138
2,889,600
2,486,600
100,000
290,000
263,500
263,500
100,000
1,187,500
513,000
-
30,128
-
430,000
300,000
230,128 1,477,500 1,206,500 563,500
- 1,293,563 - 1,358,200
1,293,563 1,358,200
3,115,878 5,029,201 4,096,100 4,408,300
City of Port Orchard
2021-2022 Budget
Page 143 of 192
Coding
Account Descriptionzo1�
zo1
o
zoz
ctual
Actuals
Budget Bud
Budget
Budget
Fund: 421- Storm Drainage Utility
Department: 05 - Public Works
421.05.531.00.10
Salary -Storm Drainage
43,616
47,355
421.05.531.00.20
Benefits - Storm Drainage
23,463
25,326
421.05.531.00.30
Supplies - Storm Drainage
10,735
17,072
421.05.531.00.40
Other Services & Charges
49,741
37,491
421.05.531.00.53
Utility Tax -State - Storm Drai
25,406
27,924
421.05.531.00.54
Utility Tax -City - Storm Drain
86,233
85,248
- -
-
421.05.531.10.10
Salaries -Storm Drain GenAdm
198,948
219,301
507,558 532,167
531,537
556,871
421.05.531.10.20
Benefits -Storm Drain GenAdm
84,756
90,281
262,231 290,345
247,117
274,341
421.05.531.10.30
Supplies -Storm Drain GenAdm
1,752
2,590
12,850 12,750
14,304
14,300
421.05.531.10.40
Services -Storm Drain GenAdm
18,490
39,541
442,115 232,475
751,455
329,753
421.05.531.10.46
Property Insurance
1,470
1,640
- -
-
-
421.05.531.11.46
Liability Insurance
913
1,019
- -
-
-
421.05.531.20.30
Supplies - Operations
-
-
15,400 16,400
15,700
10,200
421.05.531.20.40
Services -Operations
-
177,803 84,797
114,487
114,635
421.05.531.40.40
Storm Drainage -Training
-
2,582
- -
-
421.05.531.51.10
Salaries -Storm Drain Vehicles
6,072
6,600
-
421.05.531.51.20
Benefits -Storm Drain Vehicles
2,373
2,981
421.05.531.51.30
Supplies -Storm Drain Vehicles
18,996
24,523
421.05.531.51.40
OthrSvs&Chg-Storm Drn Vehicles
1,649
6,277
421.05.531.70.10
Salaries -Storm Drn Cust Svs
52,875
59,664
421.05.531.70.20
Benefits -Storm Drn Cust Svs
26,048
28,067
421.05.531.70.30
Supplies -Storm Drn Cust Sry
1,081
2,917
421.05.531.70.40
OthrSvs&Chg-Storm Drn CustSv
14,111
24,264
421.05.531.99.20
Pension Liability Expense
(63,332)
-
421.05.542.40.10
Salaries -Storm Drain Main
69,400
79,508
421.05.542.40.20
Benefits - Storm Drain Main
36,699
46,723
421.05.542.40.30
Supplies - Storm Drain Main
12,077
23,353
421.05.542.40.40
Other Services & Charges
74,062
96,331
421.05.542.67.10
Salaries -Street Sweeping
35,382
33,266
421.05.542.67.20
Benefits - Street Sweeping
18,122
15,519
421.05.542.67.30
Supplies - Street Sweeping
2,170
3,770
421.05.542.67.40
Other Services & Charges
6,137
5,446
421.05.581.20.00
Loan Repayment Issued
-
-
421.05.591.31.71
Redemption of LT Debt
-
125,496
421.05.592.31.80
Interest on LT Debt -GO Bonds
21,754
41,830
421.05.592.31.83
Interest on LT Debt
19,962
6,529
City of Port Orchard
Page 144 of 192
2021-2022 Budget
Account Description 2017 2018'W 2019'
Actuals Actuals Budget
421.05.594.31.60
Capital Outlay -Storm Drainage
-
27,700
8,000
421.05.594.31.63
Other Improvements
1,554,044
-
-
421.05.594.42.64
Machinery & Equipment
4,786
421.05.595.40.63
Other Improvements
236,033
-
-
-
-
421.05.597.02.08
Transfer-500 Replacement
- -
495,640
61,832
71,550
71,550
Department: 05 - Public Works Total:
901,163 3,025,295
1,913,597
1,230,766
1,773,850
1,379,650
Department:
06 - Miscellaneous
421.06.582.10.00
Refundable Deposit
- 1,000
-
-
-
-
421.06.597.00.00
Transfers Out
315,000
-
-
-
-
421.06.597.00.02
Transfers Out (424)- Debt Service
-
177,764
176,990
178,100
177,200
421.06.597.00.03
Transfers Out (422)-Stabilization
-
165,000
10,200
164,050
164,050
Department: 06- Miscellaneous Total:
316,000
342,764
187,190
342,150
341,250
Department:
09 - Estimated Ending Cash
421.09.508.80.00
Unreserved Cash & Investments -Ending
1,591,817
-
1,388,340
-
1,240,000
Department: 09 - Estimated Ending Cash Total:
- 1,591,817
-
1,388,340
-
1,240,000
Fund: 421 - Storm Drainage Utility Total:
901,163 4,933,112
2,256,361
2,806,296
2,116,000
2,960,900
City of Port Orchard Page 145 of 192
2021-2022 Budget
Coding Account Description 2017 2018 2022
Actuals Actuals Budget X 71d"BudgeBudget
Fund: 431- Sewer Operating
Department: 05 - Public Works
431.05.535.10.10
431.05.535.10.20
431.05.535.10.30
431.05.535.10.40
431.05.535.20.30
431.05.535.20.40
431.05.535.30.30
431.05.535.30.40
431.05.594.35.60
431.05.597.02.09
Salaries - Administration
Benefits - Administration
Supplies - Administration
Services - Administration
Supplies - Collections
Services - Collections
Supplies - Lift Stations
Services - Lift Stations
Capital Outlay -Sewer
Transfer-500 Replacement
Department: 05 - Public Works Total:
Department: 06 - Miscellaneous
431.06.597.00.00 Transfer Out (434)-Debt Service
431.06.597.00.01 Transfer Out (432)-Stabilization
431.06.597.00.03 Transfer Out (433)-Capital
Department: 06 - Miscellaneous Total:
545,558
570,767
617,612
646,405
277,531
300,745
281,985
312,672
7,175
1,700
10,000
5,000
574,175
601,275
677,253
755,804
6,000
2,000
15,000
15,000
1,643,720
1,657,818
1,658,800
1,675,400
71,200
70,800
95,800
71,500
545,200
545,950
498,500
82,700
-
-
46,200
-
734,642
60,333
-
-
4,405,201
3,811,388
3,901,150
3,564,481
30,128
-
-
441,225
165,475
374,150
374,150
138,346
2,051,654
-
554,569
609,699
2,217,129
374,150
928,719
City of Port Orchard
2021-2022 Budget
Page 146 of 192
Coding Account Description 2017 2018 2019 2020 2021 2022
Actuals Actuals Budget Budget Budget Budget
Department: 09 - Estimated Ending Cash
431.09.508.80.00 Unreserved Cash & Investments -Ending 1,099,962 3,890,700
Department: 09 - Estimated Ending Cash Total: - 1,099,962 - 3,890,700
Fund: 431 - Sewer Operating Total: - - 5,014,900 7,128,479 4,275,300 8,383,900
Expense Total: 6,162,464 16,789,933 13,822,697 14,963,976 10,487,400 15,753,100
Report Total: 6,162,464 16,789,933 13,822,697 14,963,976 10,487,400 15,753,100
City of Port Orchard Page 147 of 192
2021-2022 Budget
TQ9CHaRn
Special Revenue Funds
Criminal Justice Fund No. 103
Special Investigative Unit Fund No. 104
Community Events Fund No. 107
Paths & Trails Fund No. 108
Real Estate Excise Tax Fund No. 109
Impact Fee Fund No. 111
Budget Worksheet
City of Port Orchard
ORCHARD
REVENUES
Budget Worksheet
Fund Summary
Defined Budgets
Coding Account Description 2017 Actuals 2018 Actuals 2019 Budget 2020 Budget 2021 Budget 2022 Budget
Fund
103 - Criminal Justice
801,585
320,647
758,401
244,700
513,800
247,100
104 - Special Investigative Unit
71,315
8,305
81,461
4,000
98,000
4,000
107 - Community Events
213,959
117,171
235,246
100,000
300,000
100,000
108 - Paths & Trails
7,219
1,448
9,457
1,000
11,900
1,000
109 - Real Estate Excise Tax
2,321,975
1,067,911
2,709,946
700,000
4,154,000
700,000
111 - Impact Mitigation Fee
1,571,230
497,489
1,580,068
140,000
2,142,500
140,000
Report Total: 4,987,282
2,012,971
5,374,579
1,189,700
7,220,200
1,192,100
City of Port Orchard Page 148 of 192
2021-2022 Budget
Account Summary
Coding
Account Description
2017 Actuals
2018 Actuals
2019 Budget
2020 Budget
2021 Budge
22 Budget
Revenue
Fund: 103 - Criminal Justice
Department: 00 - Revenues
103.00.313.71.00
Criminal Justice Funding
217,411
244,517
190,000
190,000
190,000
191,900
103.00.336.06.20
Ciminal Justice High Crime
37,198
38,772
30,000
30,000
30,000
30,300
103.00.336.06.21
CJ High CrimePop
19,461
11,999
10,000
10,000
10,000
10,100
103.00.336.06.26
CJ Special Program
14,171
14,663
12,500
12,500
12,500
12,600
103.00.336.06.51
DUI Cities
2,093
2,068
2,100
2,200
2,200
2,200
103.00.361.11.00
Investment Interest
4,179
8,628
-
-
100
-
103.00.388.00.00
Prior Period Adjustment
37,156
-
-
-
-
-
Department: 00 - Revenues Total:
331,669
320,647
244,600
244,700
244,800
247,100
Department: 08 - Estimated Beginning Cash
103.08.308.10.00
Reserved Cash & Investments -Beginning
-
-
-
-
269,000
-
103.08.308.30.00
Est Beg Restr Fund Bal Crm Js
469,915
513,801
-
Department: 08 - Estimated Beginning Cash Total:
469,915
-
513,801
-
269,000
-
Fund: 103 - Criminal Justice Total:
801,585
320,647
758,401
244,700
513,800
247,100
Fund: 104 - Special Investigative
Unit
Department: 00 - Revenues
104.00.356.50.00
Investigative FunclAssessment
5,626
6,860
4,000
4,000
4,000
4,000
104.00.361.11.00
Investment Interest
688
1,421
-
-
-
-
104.00.369.30.00
Confiscated And Forfeited Property
1,016
24
104.00.369.91.00
Other Misc Revenue
-
-
104.00.395.10.00
Proceeds Fm Sales FixeclAsset
437
-
-
-
-
-
Department: 00 - Revenues Total:
7,767
8,305
4,000
4,000
4,000
4,000
Department: 08 - Estimated Beginning Cash
104.08.308.10.00
Reserved Cash & Investments -Beginning
-
-
-
-
94,000
-
104.08.308.30.00
Est Restricted Fund Bal - Beg
63,548
77,461
-
Department: 08 - Estimated Beginning Cash Total:
63,548
-
77,461
-
94,000
-
Fund: 104 - Special Investigative Unit Total:
71,315
8,305
81,461
4,000
98,000
4,000
City of Port Orchard Page 149 of 192
2021-2022 Budget
Coding Account Description 2017 Actuals 2018 Actuals 2019 Budget 2020 Budget 2021 Budget 2022 Budget
Fund: 107 - Community Events
Department: 00 - Revenues
107.00.313.31.00
Hotel/Motel Sales and Use Tax
112,646
114,476
100,000 100,000
107.00.361.11.00
Investment Interest
1,265
2,695
- -
107.00.388.00.00
Prior Period Adjustment
15,474
-
- -
Department: 00 - Revenues Total:
129,385
117,171
100,000 100,000
Department: 08 - Estimated Beginning Cash
107.08.308.10.00
Reserved Cash & Investments -Beginning
-
-
- -
107.08.308.30.00
Est Restricted Fund Bal- Beg
84,574
135,246
Department: 08 - Estimated Beginning Cash Total:
84,574
-
135,246 -
Fund: 107 - Community Events Total:
213,959
117,171
235,246 100,000
Fund: 108 - Paths & Trails
Department: 00 - Revenues
108.00.336.00.87 Motor Veh Fuel Tax - Paths&Tr
108.00.361.11.00 Investment Interest
108.00.388.00.00 Prior Period Adjustment
Department: 00 - Revenues Total:
Department: 08 - Estimated Beginning Cash
108.08.308.10.00 Reserved Cash & Investments -Beginning
108.08.308.30.00 Est Restricted Fund Bal - Beg
Department: 08 - Estimated Beginning Cash Total:
Fund: 108 - Paths & Trails Total:
Fund: 109 - Real Estate Excise Tax
Department: 00 - Revenues
109.00.318.34.00
Real Estate Excise Tax REET 1
109.00.318.35.00
Real Estate Excise Tax REET 2
109.00.361.11.00
Investment Interest
109.00.361.11.01
Investment Interest-REET 1
109.00.388.00.00
Prior Period Adjustment
100,000 100,000
100,000 100,000
200,000 -
200,000
300,000 100,000
1,294
1,300
1,000 1,000
1,000 1,000
62
148
- -
- -
200
-
- -
- -
1,555
1,448
1,000 1,000
1,000 1,000
-
-
- -
10,900 -
5,663
8,457
-
5,663
-
8,457 -
10,900 -
7,219
1,448
9,457 1,000
11,900 1,000
484,012 512,459 350,000 350,000 350,000 350,000
484,381 512,459 350,000 350,000 350,000 350,000
18,099 42,992 - - 69 -
369
City of Port Orchard Page 150 of 192
2021-2022 Budget
Coding Account Description 2017 Actuals 2018 Actuals 2019 Budget 2020 Budget 2021 Budget 2022 Budget
109.00.397.00.02 Transfers In-REET 2 - - - - 677,331 -
Department: 00 - Revenues Total: 986,861 1,067,911 700,000 700,000 1,377,400 700,000
Department: 08 - Estimated Beginning Cash
109.08.308.10.01 Reserved Cash & Investments -Beginning R1
109.08.308.10.02 Reserved Cash & Investments -Beginning R2
109.08.308.30.01 Est Begin Restrict Fund Bal-RI
109.08.308.30.02 Est Begin Restrict Fund Bal-R2
Department: 08 - Estimated Beginning Cash Total:
Fund: 109 - Real Estate Excise Tax Total:
1,387,600
- - 1,389,000
378,414 688,136 -
956,701 1,321,810 -
1,335,114 - 2,009,946 - 2,776,600 -
2,321,975 1,067,911 2,709,946 700,000 4,154,000 700,000
Fund: 111- Impact Mitigation Fee
Department: 00 - Revenues
111.00.345.85.00
MW Transportation Impact Fee
61,879
168,912
-
-
-
-
111.00.345.85.01
Parks Impact Fees
81,979
88,399
40,000
40,000
40,000
40,000
111.00.345.85.02
Transportation Impact Fees
234,433
177,022
100,000
100,000
100,000
100,000
111.00.361.11.00
Investment Interest
13,521
30,327
-
-
-
-
111.00.367.12.03
Bayside SEPA Trans Mitiga Fees
91,074
32,829
-
-
-
-
Department: 00 - Revenues Total:
482,886
497,489
140,000
140,000
140,000
140,000
Department: 08 - Estimated Beginning
Cash
111.08.308.10.00
Reserved Cash & Investments -Beginning MW Trans
463,858
-
-
-
728,900
-
111.08.308.10.01
Reserved Cash & Investments -Beginning Parks
235,584
168,400
111.08.308.10.02
Reserved Cash & Investments -Beginning MW Parks
39,110
-
111.08.308.10.03
Reserved Cash & Investments -Beginning Bayside
184,360
782,000
111.08.308.10.04
Reserved Cash & Investments -Beginning Transport
165,431
-
782,000
111.08.308.30.00
Est Restr Fund Bal-MWTrans-Beg
-
536,834
-
111.08.308.31.00
Est Restr Fund Bal-Prks-Beg
44,266
111.08.308.32.00
Est Restr Fund Bal-McParks-Beg
-
111.08.308.33.00
Est Restr Fund Bal-Bayside Beg
316,474
111.08.308.34.00
Est Restr Fund Bal-Trans
-
542,494
-
Department: 08 - Estimated Beginning Cash Total:
1,088,344
-
1,440,068
-
2,002,500
-
Fund: 111- Impact Mitigation Fee Total:
1,571,230
497,489
1,580,068
140,000
2,142,500
140,000
Revenue Total:
4,987,282
2,012,971
5,374,579
1,189,700
7,220,200
1,192,100
Report Total:
4,987,282
2,012,971
5,374,579
1,189,700
7,220,200
1,192,100
City of Port Orchard Page 151 of 192
2021-2022 Budget
g Budget Worksheet
City of Port Orchard
EXPENDITURES
Fund Summary
Defined Budgets
Coding
Account Description 2017
2018
2019
2020
2021 2022
Actuals
Actuals
Budget
Budget
Budget Budget
2017
2018
2019
2020
2021 2022
Fund
Total Activity
Total Activity
Total Budget
2020
2021 3-Final 2022 3-Final
103 - Criminal Justice
295,763
788,344
591,400
411,701
284,800 476,100
104- Special Investigative Unit
598
79,138
3,025
82,436
4,000 98,000
107 - Community Events
88,808
254,678
112,200
223,046
109,700 290,300
108 - Paths & Trails
-
8,457
-
10,457
- 12,900
109 - Real Estate Excise Tax
537,673
2,852,213
660,095
2,749,851
1,292,900 3,561,100
111 - Impact Mitigation Fee
40,604
2,028,114
51,043
1,669,025
915,000 1,367,500
Report Total: 963,446
6,010,944
1,417,763
5,146,516
2,606,400 5,805,900
City of Port Orchard Page 152 of 192
2021-2022 Budget
Account Summary
Coding Account Description
2017
2018
2019
2020
2021
2022
Actuals
Actuals
Budget
Budget
Budget
Budget
Expense
Fund: 103 - Criminal Justice
Department: 03 - Law Enforcement
103.03.521.10.30 Supplies -Administration
-
-
12,000
12,000
3,000
3,000
103.03.521.10.31 Supplies - Admin
31,911
1,962
-
-
-
-
103.03.521.10.40 Services -Administration
-
-
89,500
13,000
72,000
72,000
103.03.521.10.48 Repairs & Maintenance - Admin
-
-
-
-
-
-
103.03.521.22.10 Salaries - Operations
90,597
91,451
96,100
99,400
101,871
105,710
103.03.521.22.20 Benefits - Operations
32,891
32,059
43,300
48,300
41,429
44,790
103.03.562.00.40 Services - SAIVES
-
-
500
500
500
500
103.03.562.00.41 Professional Svs - SAIVES
-
-
-
-
-
-
103.03.594.21.64 Capital Equipment
140,364
149,071
-
-
-
-
103.03.597.02.10 Transfer-500 Replacement-PD
-
-
350,000
152,486
66,000
66,000
Department: 03 - Law Enforcement Total:
295,763
274,543
591,400
325,686
284,800
292,000
Department: 09 - Estimated Ending Cash
103.09.508.10.00 Reserved Cash & Investments -Ending
-
513,801
-
-
184,100
103.09.508.30.00 Est Restricted Fund Bal - End
86,015
-
Department: 09 - Estimated Ending Cash Total:
-
513,801
86,015
-
184,100
Fund: 103 - Criminal Justice Total:
295,763
788,344
591,400
411,701
284,800
476,100
Fund: 104 - Special Investigative Unit
Department: 03 - Law Enforcement
104.03.521.21.30 Supplies- SIU Investigation
-
-
2,526
1,205
2,000
2,000
104.03.521.21.31 Siu Investigation Supplies
-
-
-
-
104.03.521.21.40 Services - SIU
-
-
499
2,231
2,000
2,000
104.03.521.21.41 Prof. Sry - SIU
13
13
-
-
-
-
104.03.521.21.42 Communication - SIU
184
181
104.03.521.21.48 Repairs & Maintenance
300
300
104.03.521.21.49 Misc - SIU
101
183
-
-
-
Department: 03 - Law Enforcement Total:
598
677
3,025
3,436
4,000
4,000
Department: 09 - Estimated Ending Cash
104.09.508.10.00 Reserved Cash & Investments -Ending
-
77,461
-
-
94,000
104.09.508.10.01 Reserved Cash & Investments-Ending-SIU
1,000
-
94,000
104.09.508.30.00 Est Restricted Fund Bal - End
-
79,000
-
Department: 09 - Estimated Ending Cash Total:
-
78,461
-
79,000
-
94,000
Fund: 104 - Special Investigative Unit Total:
598
79,138
3,025
82,436
4,000
98,000
City of Port Orchard
Page 153 of 192
2021-2022 Budget
Coding
Account Description
2017
2018
2019
2020
2021
2022
Actuals
Actuals
Budget
Budget
Budget
Budget
Fund: 107 - Community Events
Department: 01 - Finance
107.01.557.30.10
Salaries -Tourism
1,700
1,700
107.01.557.30.20
Benefits -Tourism
800
800
Department: 01 - Finance Total:
-
-
2,500
2,500
Department: 06 - Miscellaneous
107.06.557.30.41
Prof Srv. - Admin
88,808
119,432
-
-
Department: 06 - Miscellaneous Total:
88,808
119,432
-
-
-
Department: 07 - Administration
107.07.557.30.10
Salaries -Administrative
-
-
6,700
6,700
6,700
7,440
107.07.557.30.20
Benefits-Adminstrative
3,000
3,000
3,000
3,360
107.07.557.30.40
Services-Tourism-Admin
100,000
100,000
100,000
86,000
Department: 07 - Administration Total:
-
109,700
109,700
109,700
96,800
Department: 09 - Estimated Ending
Cash
107.09.508.10.00
Reserved Cash & Investments -Ending
135,246
-
-
-
193,500
107.09.508.30.00
Est Restricted Fund Bal - End
-
110,846
-
Department: 09 - Estimated Ending Cash Total:
-
135,246
-
110,846
-
193,500
Fund: 107 - Community Events Total:
88,808
254,678
112,200
223,046
109,700
290,300
Fund: 108 - Paths & Trails
Department: 09 - Estimated Ending
Cash
108.09.508.10.00
Reserved Cash & Investments -Ending
-
8,457
-
-
-
12,900
108.09.508.30.00
Est Restricted Fund Bal - End
10,457
-
Department: 09 - Estimated Ending Cash Total:
8,457
10,457
12,900
Fund: 108 - Paths & Trails Total:
-
8,457
-
10,457
-
12,900
Fund: 109 - Real Estate Excise Tax
Department: 06 - Miscellaneous
109.06.597.00.01
Transfers Out-REET 1
537,673
164,936
162,914
-
393,000
-
109.06.597.00.02
Transfers Out-REET 2
-
677,331
497,181
977,600
899,900
298,300
Department: 06 - Miscellaneous Total:
537,673
842,267
660,095
977,600
1,292,900
298,300
Department: 09 - Estimated Ending
Cash
109.09.508.10.01
Reserved Cash & Investments -Ending R1
688,136
-
1,694,600
109.09.508.10.02
Reserved Cash & Investments -Ending R2
1,321,810
1,568,200
109.09.508.30.01
Est End Restricted Fund Bal-R1
1,22S,222
-
109.09.508.30.02
Est End Restricted Fund Bal-R2
547,029
-
Department: 09 - Estimated Ending Cash Total:
2,009,946
1,772,251
-
3,262,800
Fund: 109 - Real Estate Excise Tax Total:
537,673
2,852,213
660,095
2,749,851
1,292,900
3,561,100
City of Port Orchard Page 154 of 192
2021-2022 Budget
Coding
Account Description
2017
2018
2019
2020
2021
2022
Actuals
Actuals
Budget
Budget
Budget
Budget
Fund: 111- Impact Mitigation Fee
Department: 05 - Public Works
111.05.544.70.40
Misc - Impact Fees to Developers
-
-
51,043
55,000
50,000
50,000
111.05.544.70.49
Misc-Impact Fees to Developers
11,843
45,976
-
-
-
-
Department: 05 - Public Works Total:
11,843
45,976
51,043
55,000
50,000
50,000
Department: 06 - Miscellaneous
111.06.597.00.00
Transfers -Out MW Transport
28,762
86,630
-
-
450,000
-
111.06.597.01.00
Transfers -Out Parks
-
368,700
100,000
115,000
111.06.597.02.00
Transfers -Out McWds Park
39,740
-
-
111.06.597.03.00
Transfer- Out Bayside SEPA Trans M
-
313,285
-
-
111.06.597.04.00
Transfers Out
-
47,000
365,000
300,000
200,000
Department: 06 - Miscellaneous Total:
28,762
542,070
778,285
865,000
200,000
Department: 09 - Estimated Ending
Cash
111.09.508.10.00
Reserved Cash & Investments -Ending MW Trans
-
536,834
-
-
178,900
111.09.508.10.01
Reserved Cash & Investments -Ending Parks
44,266
133,400
111.09.508.10.03
Reserved Cash & Investments -Ending Bayside
316,474
323,200
111.09.508.10.04
Reserved Cash & Investments -Ending Transport
542,494
-
482,000
111.09.508.30.00
Est Rest Fnd Bal-MW Transp-End
430,791
-
111.09.508.31.00
Est Rest Fnd Bal Parks -End
24,266
111.09.508.32.00
Est Rest Fnd Bal McPark-End
111.09.508.33.00
Est Restr Fund Bal-Bayside End
3,189
111.09.508.34.00
Est Restr End Fund Bal-Trans
377,494
-
Department: 09 - Estimated Ending Cash Total:
-
1,440,068
-
835,740
1,117,500
Fund: 111- Impact Mitigation Fee Total:
40,604
2,028,114
51,043
1,669,025
915,000
1,367,500
Expense Total:
963,446
6,010,944
1,417,763
5,146,516
2,606,400
5,805,900
Report Total:
963,446
6,010,944
1,417,763
5,146,516
2,606,400
5,805,900
City of Port Orchard Page 155 of 192
2021-2022 Budget
ORCHARD
Capital Projects Funds
Capital Construction Fund No. 302
Street Capital Projects Fund No. 304
Water Capital Fund No. 413
Storm Drainage Capital Fund No. 423
Sewer Capital Fund No. 433
Budget Worksheet
City of Port Orchard Account Summary
ORCHARD
Budget Worksheet
Fund Summary
Coding
Account Description 2017 Actuals
2018 Actuals
2019 Budget
2020 Budget
2021 Budget 2022 Budget
Defined Budgets
2017
2018
2019
2020
2021 2022
Fund
Total Activity
Total Activity
Total Budget
2020
2021 3-Final 2022 3-Final
302 - Capital Construction
567,980
1,549,819
846,452
127,263
620,000 -
304- Street Capital Projects
8,225,127
6,854,440
7,464,987
1,832,813
3,638,100 690,000
413 - Water Capital
-
-
5,332,944
3,512,500
5,995,100 969,100
423 - Storm Drainage Capital Facil
702,071
267,632
1,258,652
1,348
30,100 -
433 - Sewer Capital
-
-
7,263,829
3,406,654
3,311,300 6,300,800
Report Total: 9,495,177
8,671,891
22,166,864
8,880,578
13,594,600 7,959,900
City of Port Orchard Page 156 of 192
2021-2022 Budget
Coding
Account Description
2017 Actuals
2018 Actuals
2019 Budget
2020 Budget
2021 Budget
2022 Budget
Account Summary
Revenue
Fund: 302 - Capital Construction
Department: 00 - Revenues
302.00.334.02.70
State Grant from Recration and Conservation Office
-
284,450
-
302.00.334.04.20
State Grant from Dept. of Commerce
48,500
50,705
300,000
302.00.334.04.21
St Direct/Indirect DOC-Bay St
-
-
-
302.00.361.11.00
Investment Interest
2,128
4,299
-
-
-
302.00.397.00.00
Transfers In
330,551
1,210,365
197,737
127,263
390,000
Department: 00 - Revenues Total:
381,179
1,549,819
497,737
127,263
390,000
Department: 08 - Estimated Beginning
Cash
302.08.308.50.00
EstAssigned Fund Balance
-
-
348,715
-
-
302.08.308.80.00
Unreserved Cash & Investments -Beginning
186,801
-
230,000
Department: 08 - Estimated Beginning Cash Total:
186,801
-
348,715
-
230,000
Fund: 302 - Capital Construction Total:
567,980
1,549,819
846,452
127,263
620,000
-
Fund: 304 - Street Capital Projects
Department: 00 - Revenues
304.00.333.20.20
Federal Grant -Indirect Dept. of Transportation
1,042,697
957,218
1,213,569
86,431
913,000
490,000
304.00.334.02.71
St Direct/Indirect RCO-Rockwel
88,255
98,830
-
-
-
-
304.00.334.03.60
State Grant from Dept. of Transportation
4,041
1,306,291
1,213,695
-
304.00.334.03.80
State Grant from TIB
1,546,290
3,551,163
2,950,624
390,766
304.00.336.00.71
Multimodal Transportation
14,519
19,686
-
-
304.00.336.00.87
Motor Vehicle Fuel Tax
10,352
15,346
-
304.00.361.11.00
Investment Interest
9,834
56,844
100
304.00.361.11.01
Investment Interest -Bonds
14,820
-
-
304.00.362.50.00
Space & Facil Leases -Long Term
1,002
304.00.369.91.00
Other Miscellaneous Revenue
-
304.00.381.10.00
Loans Received
-
304.00.388.00.00
Prior Period Adjustment
2,306
304.00.391.10.00
GO Bond Issued
3,799,952
-
-
-
-
304.00.397.00.00
Transfers In
1,172,710
849,061
-
1,355,616
893,000
200,000
Department: 00 - Revenues Total:
7,706,778
6,854,440
5,377,888
1,832,813
1,806,100
690,000
Department: 08 - Estimated Beginning
Cash
304.08.308.30.00
Est Restricted Fund Bal - Beg
-
-
638,301
-
-
-
304.08.308.31.00
Est Restr Beg FB-Bond
-
1,448,798
-
304.08.308.80.00
Unreserved Cash & Investments -Beginning
518,349
-
1,832,000
Department: 08 - Estimated Beginning Cash Total:
518,349
2,087,099
-
1,832,000
-
Fund: 304 - Street Capital Projects Total:
8,225,127
6,854,440
7,464,987
1,832,813
3,638,100
690,000
City of Port Orchard Page 157 of 192
2021-2022 Budget
Coding
Fund: 413 - Water Capital
Department: 00 - Revenues
413.00.361.11.00
413.00.367.00.00
413.00.391.80.00
413.00.397.00.00
413.00.397.00.01
413.00.397.00.02
Account Description 2017 Actuals 2018 Actuals 2019 Budget 2020 Budget 2021 Budget 2022 Budget
Investment Interest
-
-
115 65
Water Connection Charges
325,000
325,000
969,035 969,035
Intergovernmental Loan Proceeds
2,500,000
2,000,000
436,150 -
Transfersln
-
-
600,000
Transfers In (411)
100,000
1,187,500
513,000
Transfersln (403)
2,407,944
-
- -
Department: 00 - Revenues Total:
5,332,944
3,512,500
2,518,300 969,100
Department: 08 - Estimated Beginning Cash
413.08.308.80.00 Unreserved Cash & Investments -Beginning
3,476,800
Department: 08 - Estimated Beginning Cash Total:
3,476,800
Fund: 413 - Water Capital Total:
5,332,944
3,512,500
5,995,100
969,100
Fund: 423 - Storm Drainage Capital Facil
Department: 00 - Revenues
423.00.333.20.20 Federal Grant Indirect Dept of Transportation
241,000
-
-
-
423.00.334.03.80 State Grant from TIB
-
-
31,000
-
423.00.361.11.00 Investment Interest
6,830
17,632
16,949
1,348
423.00.361.19.00 Investment Service Fees
-
-
-
-
423.00.397.00.00 Transfers In
-
250,000
-
-
Department: 00 - Revenues Total:
6,830
267,632
288,949
1,348
-
Department: 08 - Estimated Beginning Cash
423.00.308.10.00 Reserved Cash & Investment -Beginning
695,241
423.08.308.80.00 Unreserved Cash & Investments -Beginning
-
-
969,703
-
30,100
Department: 08 - Estimated Beginning Cash Total:
695,241
-
969,703
-
30,100
Fund: 423 - Storm Drainage Capital Facil Total:
702,071
267,632
1,258,652
1,348
30,100
-
Fund: 433 - Sewer Capital
Department: 00 - Revenues
433.00.334.03.10 Dept.Of Ecology -Loan Proceeds
-
-
3,000,000
1,100,000
-
4,100,000
433.00.334.04.20 State Grant from COM
784,000
-
-
-
433.00.361.11.00 Investment Interest
-
-
100
27
433.00.367.00.00 Sewer Connection Charges
150,000
255,000
1,646,200
1,646,204
433.00.397.00.00 Transfer In
138,346
2,051,654
-
554,569
433.00.397.00.01 Transfers In-403
3,191,483
-
-
-
Department: 00 - Revenues Total:
7,263,829
3,406,654
1,646,300
6,300,800
Department: 08 - Estimated Beginning Cash
433.08.308.80.00 Unreserved Cash & Investments -Beginning
-
-
1,665,000
-
Department: 08 - Estimated Beginning Cash Total:
1,665,000
Fund: 433 - Sewer Capital Total:
7,263,829
3,406,654
3,311,300
6,300,800
Revenue Total:
9,495,177
8,671,891
22,166,864
8,880,578
13,594,600
7,959,900
Report Total:
9,495,177
8,671,891
22,166,864
8,880,578
13,594,600
7,959,900
City of Port Orchard
2021-2022 Budget
Page 158 of 192
City of Port Orchard
ORCHARD
Coding AM
302 - Capital Construction
304 -Street Capital Projects
413 - Water Capital
423 - Storm Drainage Capital Facil
433 - Sewer Capital
Account Description
EXPENDITURES
Budget Worksheet
Defined Budgets
Fund Summary
2018 201 2021 2022
Actual Actuals Budget udget Bud
330,680 1,798,029 537,500
436,215
405,000
215,000
4,052,730 10,902,241 5,073,555
4,224,245
2,956,100
1,372,000
- - 4,350,000
4,495,444
3,012,200
3,952,000
636,126
623,874
-
30,100
- - 5,696,600
4,973,883
1,999,300
7,612,800
Report Total: 4,383,410 12,700,270 16,293,781
14,753,661
8,372,600
13,181,900
City of Port Orchard
2021-2022 Budget
Page 159 of 192
Account Summary
Coding
Account Description
2017
2018
2019
2020
2021
2022
Actuals
Actuals
Budget
Budget
Budget
Budget
Expense
Fund: 302 - Capital Construction
Department: 05 - Public Works
302.05.594.18.10
Salaries & Wages
8,622
302.05.594.18.20
Benefits -ROW
4,037
-
-
302.05.594.18.60
Other Improvements -Gen Facilities
-
75,000
250,000
302.05.594.18.62
Buildings & Structures
261,443
-
-
-
302.05.594.76.10
Salaries -Capital Exp-Park Facilities
-
2,000
2,000
302.05.594.76.20
Benefits -Capital Exp-Par Facilities
500
500
-
302.05.594.76.60
Other Improvements
-
535,000
133,715
155,000
302.05.594.76.63
Other Improvements
-
53,936
-
-
-
Department: 05 - Public Works Total:
274,102
53,936
537,500
211,215
405,000
Department: 06 - Miscellaneous
302.06.594.76.10
Salaries & Wages
9,044
-
-
-
-
302.06.594.76.20
Personnel Benefits
6,597
302.06.594.76.63
Other Improvements
20,868
-
302.06.594.77.10
Salaries&Wages-McWds Vill Park
-
4,710
302.06.594.77.20
Personnel Bene-McWds Vill Park
-
2,011
302.06.594.77.63
Othr Imp-McWds Village Park
20,069
1,388,658
Department: 06 - Miscellaneous Total:
56,578
1,395,379
-
Department: 09 - Estimated Ending
Cash
302.09.508.30.00
Est Restricted Fund Bal - End
-
302.09.508.50.00
EstAssigned Fund Balance
-
225,000
-
302.09.508.80.00
Reserved Cash & Investment -Ending
348,715
-
215,000
Department: 09 - Estimated Ending Cash Total:
-
348,715
-
225,000
-
215,000
Fund: 302 - Capital Construction Total:
330,680
1,798,029
537,500
436,215
405,000
215,000
City of Port Orchard Page 160 of 192
2021-2022 Budget
KLoing
Account Description
2017
2018
2019
202 JJJFmm720201
202
Actuals
Actuals
Budget
Bumm
dge
Budget
Budge
Fund: 304 - Street Capital Projects
Department: 05 - Public Works
304.05.595.10.10
Salaries-Design/Eng
203
304.05.595.10.20
Benefits-Design/Eng
46
-
304.05.595.10.60
Capital Improvements -Design / Engineering
-
750,000
767,000
304.05.595.10.63
Other Improv-Eng-Tremont Wide
27,034
-
-
-
304.05.595.12.10
Salaries&Wages-Bay St Fed Path
162
679
304.05.595.12.20
Personnel Benefits -Bay St Fed
74
341
304.05.595.12.63
Other Improvements -Bay St Ped
3,882
533,036
304.05.595.14.63
Other Impr-OldClf/Andrsn Inter
51,903
55,577
304.05.595.20.10
Salaries - ROW
-
-
304.05.595.20.20
Benefits - ROW
-
-
-
304.05.595.20.60
Capital Outlay -ROW
-
72,500
1,973,000
1,056,069
304.05.595.20.61
Land -Tremont Wide ROW
32,094
-
-
-
304.05.595.20.63
Other Impr-Tremont ROW
1,011
-
304.05.595.21.10
Salaries - Bay St Fed Path ROW
-
315
304.05.595.21.20
Benefits - Bay St Fed Path ROW
108
304.05.595.21.61
Land - Bay St Fed Path ROW
655,008
13,605
-
304.05.595.30.10
Salaries -Construction
1,872
7,796
5,000
5,000
304.05.595.30.20
Benefits -Construction
879
3,662
2,000
3,000
304.05.595.30.60
Other Impr.-Construction
-
-
4,994,055
1,190,276
304.05.595.30.63
Other Impr.-Tremont Const
3,238,160
7,522,691
-
-
-
-
Department: 05 - Public Works Total:
4,012,330
8,137,810
5,073,555
3,171,276
1,806,069
767,000
Department: 06 - Miscellaneous
304.06.592.95.80
Debt Issuance Cost
40,401
-
-
-
-
-
304.06.597.00.00
Transfers Out
-
677,331
1,150,031
239,000
Department: 06 - Miscellaneous Total:
40,401
677,331
1,150,031
239,000
Department: 09 - Estimated Ending Cash
304.09.508.10.00
Reserved Cash & Investments -Ending REET
304.09.508.10.01
Reserved Cash & Investments -Ending Bonds
304.09.508.30.00
Est Restricted Fund Bal - End
304.09.508.31.00
Est Restricted Fund Bal- Bond - End
304.09.508.80.00
Unreserved Cash & Investments -Ending
Department: 09 - Estimated Ending Cash Total:
Fund: 304 - Street Capital Projects Total:
638,302 1,052,969
1,448,798 1,052,969
1,052,969
366,000
- 2,087,099 1,052,969 - 366,000
4,052,730 10,902,241 5,073,555 4,224,245 2,956,100 1,372,000
City of Port Orchard
2021-2022 Budget
Page 161 of 192
Coding
Account Description
2017 2018
201
2020
2021
2022
Actuals Actuals
Budget
Budget
Budget
Budget
Fund: 413 - Water Capital
Department: 05 - Public Works
413.05.594.34.10
Salaries -Capital Outlay
75
413.05.594.34.20
Benefits -Capital Outlay
-
-
-
413.05.594.34.60
Other Improvements -Water
4,300,000
2,350,000
2,957,075
-
Department: 05 - Public Works Total:
4,300,000
2,350,000
2,957,075
75
Department: 06 - Miscellaneous
413.06.597.00.00
Transfers Out (414)-Debt Service
50,000
50,000
55,125
55,125
Department: 06- Miscellaneous Total:
50,000
50,000
55,125
55,125
Department: 09 - Estimated Ending
Cash
413.09.508.80.00
Unreserved Cash & Investments -Ending
-
2,095,444
-
3,896,800
Department: 09 - Estimated Ending Cash Total:
2,095,444
-
%896,800
Fund: 413 - Water Capital Total:
4,350,000
4,495,444
3,012,200
%952,000
Fund: 423 - Storm Drainage Capital
Facil
Department: 05 - Public Works
423.05.594.31.60
Other Improvements
636,126
594,874
-
Department: 05 - Public Works Total:
636,126
594,874
-
Department: 09 - Estimated Ending
Cash
423.09.508.80.00
Unreserved Cash & Investments -Ending
29,000
30,100
Department: 09 - Estimated Ending Cash Total:
29,000
30,100
Fund: 423 - Storm Drainage Capital Facil Total:
636,126
623,874
-
30,100
Fund: 433 - Sewer Capital
Department: 05 - Public Works
433.05.594.35.10
Salaries -Capital Outlay
7,500
7,500
433.05.594.35.20
Benefits -Capital Outlay
-
-
2,000
3,000
433.05.594.35.60
Other Improvements -Sewer
5,696,600
2,600,000
1,714,800
6,015,300
Department: 05 - Public Works Total:
5,696,600
2,600,000
1,724,300
6,025,800
Department: 06 - Miscellaneous
433.06.597.00.00
Transfer Out (434) Debt Service
275,000
275,000
Department: 06- Miscellaneous Total:
-
275,000
275,000
Department: 09 - Estimated Ending
Cash
433.09.508.80.00
Unreserved Cash & Investments -Ending
2,373,883
-
1,312,000
Department: 09 - Estimated Ending Cash Total:
2,37%883
-
1,312,000
Fund: 433 - Sewer Capital Total:
-
5,696,600
4,97%883
1,999,300
7,612,800
Expense Total:
4,383,410 12,700,270
16,29%781
14,75%661
8,372,600
13,181,900
Report Total:
4,383,410 12,700,270
16,29%781
14,75%661
8,372,600
13,181,900
City of Port Orchard Page 162 of 192
2021-2022 Budget
TQ9CHARD
Debt Service Funds
Bond Redemption Fund No. 206
Water Debt Service Fund No. 414
Storm Drainage Debt Service Fund No. 424
Sewer Debt Service Fund No. 434
City of Port Orchard
REVENUES
Budget Worksheet
Account Summary
Fund Summary
Defined Budgets
Coding Account Description 2017 Actuals 2018 Actuals 2019 Budget 2020 Budget 2021 Budget 2022 Budget
Fund
206 - Bond Redemption Fund
166,674
457,120
462,359
298,006
299,900
298,300
414 - Water Debt Service
0
0
80,128
50,000
485,125
355,125
424 - Storm Drainage Debt Service
0
0
177,764
176,990
178,100
177,200
434 - Sewer Debt Service
0
0
30,128
0
275,000
275,000
Report Total: 166,674
457,120
750,379
524,996
1,238,125
1,105,625
City of Port Orchard Page 163 of 192
2021-2022 Budget
Account Summary
Coding
Account Description
2017 Actuals
2018 Actuals
2019 Budget
2020 Budget
2021 Budget 2022
Budget
Revenue
Fund: 206 - Bond Redemption Fund
Department: 00 - Revenues
206.00.397.00.00
Transfers In
166,674
457,120
462,359
298,006
299,900
298,300
Department: 00 - Revenues Total:
166,674
457,120
462,359
298,006
299,900
298,300
Fund: 206 - Bond Redemption Fund Total:
166,674
457,120
462,359
298,006
299,900
298,300
Fund: 414 - Water Debt Service
Department: 00 - Revenues
414.00.397.00.00
Transfers In (411)
0
0
30,128
0
430,000
300,000
414.00.397.00.01
Transfers In (413)
0
0
50,000
50,000
55,125
55,125
Department: 00 - Revenues Total:
0
0
80,128
50,000
485,125
355,125
Fund: 414 - Water Debt Service Total:
0
0
80,128
50,000
485,125
355,125
Fund: 424 - Storm Drainage Debt
Service
Department: 00 - Revenues
424.00.397.00.00
Transfers In (421)
0
0
177,764
176,990
178,100
177,200
Department: 00 - Revenues Total:
0
0
177,764
176,990
178,100
177,200
Fund: 424 - Storm Drainage Debt Service Total:
0
0
177,764
176,990
178,100
177,200
Fund: 434 - Sewer Debt Service
Department: 00 - Revenues
434.00.397.00.01
Transfers In
0
0
30,128
0
275,000
275,000
Department: 00 - Revenues Total:
0
0
30,128
0
275,000
275,000
Fund: 434 - Sewer Debt Service Total:
0
0
30,128
0
275,000
275,000
Revenue Total:
166,674
457,120
750,379
524,996
1,238,125
1,105,625
Report Total:
166,674
457,120
750,379
524,996
1,238,125
1,105,625
City of Port Orchard Page 164 of 192
2021-2022 Budget
City of Port Orchard Budget Worksheet
PC ARD
Budget Worksheet
Coding
206 - Bond Redemption Fund
414 - Water Debt Service
424 - Storm Drainage Debt Service
434 - Sewer Debt Service
EXPENDITURES
Fund Summary
Defined Budgets
Account Description 2017
2018
2019
2020
2021
2022
Actuals
Actuals
Budget
Budget
Budget
Budget
166,674
457,120
462,358
298,007
299,900
298,300
0
0
80,128
50,000
485,125
355,125
0
0
177,764
176,990
178,100
177,200
0
0
30,128
0
0
550,000
Report Total: 166,674
457,120
750,378
524,997
963,125
1,380,625
City of Port Orchard
2021-2022 Budget
Page 165 of 192
Account Summary
Coding
Account Description
2017
2018
2019
2020
2021
2022
Actuals
Actuals
Budget
Budget
Budget
Budget
Expense
Fund: 206 - Bond Redemption Fund
Department: 06 - Miscellaneous
206.06.591.18.70
Debt Repayment- General Services
0
0
156,950
0
0
0
206.06.591.18.71
G 0 Bonds
149,650
153,300
0
0
0
0
206.06.591.76.70
Debt Repayment- Park Facilities
0
0
41,400
42,000
43,200
43,800
206.06.591.95.70
Debt Repayment- Streets
0
214,500
182,850
185,500
190,800
193,500
206.06.592.18.80
Interest & Other DS Cost- General Services
0
0
5,964
0
0
0
206.06.592.18.83
Interest on Long Term Debt
17,024
11,636
0
0
0
0
206.06.592.76.80
Interest & Other DS Cost- Park Facilities
0
0
13,882
13,017
12,200
11,300
206.06.592.95.80
Interest & Other DS Cost- Streets
0
77,684
61,312
57,490
53,700
49,700
Department: 06 - Miscellaneous Total:
166,674
457,120
462,358
298,007
299,900
298,300
Fund: 206 - Bond Redemption Fund Total:
166,674
457,120
462,358
298,007
299,900
298,300
Fund: 414 - Water Debt Service
Department: 06 - Miscellaneous
414.06.591.34.70
Debt Repayment -Water Utilities
0
0
29,025
0
280,125
280,125
414.06.591.34.77
Other Notes -McCormick Woods Water Co
0
0
50,000
50,000
0
0
414.06.592.34.80
Interest & Other DS Cost -Water Utilities
0
0
1,103
0
205,000
75,000
Department: 06 - Miscellaneous Total:
0
0
80,128
50,000
485,125
355,125
Fund: 414 - Water Debt Service Total:
0
0
80,128
50,000
485,125
355,125
Fund: 424 - Storm Drainage Debt Service
Department: 06 - Miscellaneous
424.06.591.31.70
Debt Repayment -Storm Drainage Utilities
0
0
120,750
122,500
126,000
127,800
424.06.591.31.71
Intergovernmental Loan -DOE -Decant
0
0
10,669
10,928
11,200
11,500
424.06.592.31.80
Interest & Other DS Cost- Storm Drainage Utilities
0
0
40,489
37,965
35,500
32,800
424.06.592.31.81
Interest on Lt Debt -DOE Decant
0
0
5,856
5,597
5,400
5,100
Department: 06 - Miscellaneous Total:
0
0
177,764
176,990
178,100
177,200
Fund: 424 - Storm Drainage Debt Service Total:
0
0
177,764
176,990
178,100
177,200
Fund: 434 - Sewer Debt Service
Department: 06 - Miscellaneous
434.06.591.35.70
Debt Repayment -Sewer Utilities
0
0
29,025
0
0
0
434.06.592.35.80
Interest & Other DS Cost- Sewer Utilities
0
0
1,103
0
0
0
Department: 06 - Miscellaneous Total:
0
0
30,128
0
0
0
Department: 09 - Estimated Ending
Cash
434.09.508.80.00
Unreserved Cash & Investments- Ending
0
0
0
0
0
550,000
Department: 09 - Estimated Ending Cash Total:
0
0
0
0
0
550,000
Fund: 434 - Sewer Debt Service Total:
0
0
30,128
0
0
550,000
Expense Total:
166,674
457,120
750,378
524,997
963,125
1,380,625
Report Total:
166,674
457,120
750,378
524,997
963,125
1,380,625
City of Port Orchard
Page 166 of 192
2021-2022 Budget
TQ9CHARR
Stabilization/Reserves Funds
General Stabilization Fund No. 003
Cumulative Reserve Fund No. 303
Water -Sewer Equip Replace Fund No. 402-Fund Closeout
Water -Sewer Cumulative Res Fund No. 403-Fund Closeout
Water Stabilization Fund No. 412
Storm Drainage Equip Replace Fund 422-Fund Closeout
Storm Drainage Stabilization Fund No. 422
Sewer Stabilization Fund No. 432
`� Budget Worksheet
'ii City of Port Orchard Account Summary
ORCHARD
r REVENUE
Budget Worksheet
Fund Summary
Coding Account Description
2017 Actuals
2018 Actuals
2019 Budget
2020 Budget
2021 Budget 2022 Budget
Defined Budgets
003- Stabilization Fund
176,435
86,943
1,333,147
766,853
2,300,000
303 - Cumulative Reserve for Equip replace
444,797
52,288
-
-
-
402 Water Sewer Equip Replace
319,016
3,712
-
403 - Water Sewer Cumulative Reserve
5,412,828
1,011,375
-
-
- -
412 - Water Stabilization
-
-
100,000
290,000
653,500 263,500
422 - Storm Drainage Stabilization
-
-
165,000
10,200
339,200 164,100
422 - Storm Drainage Equipment Reserve
152,905
67,750
-
-
- -
432 - Sewer Stabilization
-
-
441,225
165,475
980,900 374,150
Report Total:
6,505,981
1,222,067
2,039,372
1,232,528
4,273,600 801,750
City of Port Orchard Page 167 of 192
2021-2022 Budget
Coding Account Description 2017 Actuals 2018Actuals 2019 Budget 2020 Budget 2021 Budget 2022 Budget
Account Summary
Revenue
Fund: 003 - Stabilization Fund
Department: 00 - Revenues
003.00.361.11.00
Investment Interest 6,435
16,943 -
- -
003.00.397.00.00
Transfers In 170,000
70,000 400,000
766,853 200,000
Department: 00 - Revenues Total: 176,435
86,943 400,000
766,853 200,000
Department: 08 - Estimated Beginning Cash
003.08.308.80.00
Unreserved Cash & Investments -Beginning -
- -
- 2,100,000
003.08.308.90.00
Est Unassigned Fund Bal - Beg
933,147
-
Department: 08 - Estimated Beginning Cash Total:
933,147
2,100,000
Fund: 003 - Stabilization Fund Total:
176,435
86,943 1,333,147 766,853 2,300,000
Fund: 303 - Cumulative Reserve for Equip Replace
Department: 00 - Revenues
303.0.361.11.00 Investment Interest
4,515
5,701 - -
303.00.397.00.00 Operating Transfers In
48,000
46,587
Department: 00 - Revenues Total:
52,515
52,288
Department: 08 - Estimated Beginning Cash
303.08.308.52.00 Estimated Assigned Fund Balance Police - Beg
79,286
303.08.308.53.00 Estimated Assigned Fund Balance Street
107,853
303.08.308.54.00 Estimated Assigned Fund Balance Misc- Beg
192,468
303.08.308.55.00 Estimated Assigned Fund Balance Computer
12,675
Department: 08 - Estimated Beginning Cash Total:
392,282
-
Fund: 303 - Cumulative Reserve for Equip Replace
444,797
52,288
Fund: 402 - Water Sewer Equip Replace
Department: 00 - Revenues
402.00.361.11.00 Investment Interest
3,342
3,712
402.00.397.00.00 Transfers In
-
-
uepartment: UU- Revenues total:
3,342
3,112 - - - -
Department: 08 - Estimated Beginning Cash
402.08.308.80.00 Unreserved Cash & Investments -Beginning
315,674
-
Department: 08 - Estimated Beginning Cash Total:
315,674
-
Fund: 402 - Water Sewer Equip Replace
319,016
3,712
Fund: 403 - Water Sewer Cumulative Reserve
Department: 00 - Revenues
403.00.361.11.00 Investment Interest
45,325
102,045
403.00.397.00.00 Transfers In
-
-
403.00.379.10.34 Water Connection Charges
328,801
544,978
403.00.379.20.35 Sewer Connection Charges
245,464
458,973
Department: 00 - Revenues Total:
574,265
1,003,951
Department: 08 - Estimated Beginning Cash
403.08.308.80.00 Unreserved Cash & Investments -Beginning
4,516,205
-
Department: 08 - Estimated Beginning Cash Total:
4,516,205
-
Fund: 403 - Water Sewer Cumulative Reserve
5,412,828
1,011,375
City of Port Orchard Page 168 of 192
2021-2022 Budget
Coding Account Description 2017 Actuals 2018Actuals 2019 Budget 2020 Budget 2021 Budget 2022 Budget
Fund: 412 - Water Stabilization
Department: 00 - Revenues
412.00.361.11.00 Investment Interest
412.00.397.00.00 Transfers In _
Department: 00 - Revenues Total:
Department: 08 - Estimated Beginning Cash
412.08.308.80.00 Unreserved Cash & Investments -Beginning _
Department: 08 - Estimated Beginning Cash Total:
Fund: 412 - Water Stabilization Total:
100,000
100,000
290,000 263,500 263,500
290,000 263,500 263,500
390,000
- - 390,000
100,000 290,000 653,500 263,500
Fund: 422 - Storm Drainage Stabilization
Department: 00 - Revenues
422.00.361.11.00 Investment Interest
(50)
50
422.00.361.19.00 Investment Service Fee
-
-
-
-
422.00.397.00.00 Transfers In
165,000
10,200
164,050
164,050
Department: 00 - Revenues Total:
165,000
10,200
164,000
164,100
Department: 08 - Estimated Beginning Cash
422.08.308.80.00 Unreserved Cash & Investments -Beginning
-
-
175,200
-
Department: 08 - Estimated Beginning Cash Total:
-
175,200
Fund: 422 - Storm Drainage Stabilization Total:
165,000
10,200
339,200
164,100
Fund: 422 - Storm Drainage Equipment Reserve
Department: 00 - Revenues
422.00.361.11.00 Investment Interest
1,380
2,750
-
-
-
-
422.00.361.19.00 Investment Service Fee
-
-
422.00.397.00.00 Transfers In
-
65,000
Department: 00 - Revenues Total:
1,380
67,750
Department: 08 - Estimated Beginning Cash
422.08.308.80.00 Unreserved Cash & Investments -Beginning
151,524
-
Department: 08 - Estimated Beginning Cash Total:
151,524
-
Fund: 422 - Storm Drainage Equipment Reserve Total:
152,905
67,750
Fund: 432 - Sewer Stabilization
Department: 00 - Revenues
432.00.361.11.00 Investment Interest
-
-
-
-
-
-
432.00.397.00.00 Transfer In
441,225
165,475
374,150
374,150
Department: 00 - Revenues Total:
441,225
165,475
374,150
374,150
Department: 08 - Estimated Beginning Cash
432.08.308.80.00 Unreserved Cash & Investments -Beginning
-
-
606,750
-
Department: 08 - Estimated Beginning Cash Total:
-
606,750
Fund: 432 - Sewer Stabilization Total:
441,225
165,475
980,900
374,150
Revenue Total:
6,505,981
1,222,067
2,039,372
1,232,528
4,273,600
801,750
Report Total:
6,505,981
1,222,067
2,039,372
1,232,528
4,273,600
801,750
City of Port Orchard
2021-2022 Budget
Page 169 of 192
ICity of Port Orchard
EXPENDITURES
Budget Worksheet
Account Summary
Fund Summary
Defined Budgets
Account Description 2017
2018
2019
2020 2021
2022
Actuals
Actuals
Budget
Budget Budget
Budget
003 - Stabilization Fund
933,147
2,100,000
2,300,000
303-Cumulative Reserve Equip Replace
497,085
-
-
402-Water-Sewer Equip Replace
322,728
-
403 - Water -Sewer Cumulative Reserve
6,361,980
5,599,427
-
-
412 - Water Stabilization
-
-
390,000
917,000
422 - Storm Drainage Stabilization
-
175,200
503,300
422 - Storm Drainage Euipment Replace
220,654
-
-
-
432 - Sewer Stabilization
-
-
606,700
1,355,050
Report Total:
8,335,593
5,599,427
3,271,900
5,075,350
City of Port Orchard Page 170 of 192
2021-2022 Budget
Account Summary
Coding Account Description 2017
2018
2019
2020 2021 2022
Actuals
Actuals
Budget
Budget Budget Budget
Expense
Fund: 003 - Stabilization Fund
Department: 09 - Estimated Ending Cash
003.09.508.40.00 Committed Fund Balance -End
-
-
003.09.508.80.00 Unreserved Cash & Investments -Ending
933,147
- 2,300,000
003.09.508.90.00 Est Restricted Fund Bal - End
-
2,100,000 -
Department: 09 - Estimated Ending Cash Total:
933,147
2,100,000 2,300,000
Fund: 003 - Stabilization Fund Total:
933,147
2,100,000 2,300,000
Fund: 303 -Cumulative Reserve Equip Replace
Department: 05 - Public Works
303.05.594.18.64 Machinery & Equipment -Facilities
27,103
Department: 05 - Public Works Total
27,103
Department: 06 - Miscellaneous
303.06.597.00.00 Transfers Out
469,982
Department: 06 - Miscellaneous Total:
469,982
Department: 09 - Estimated Ending Cash
303.09.508.52.00 Assigned Fund Bal-Police
-
303.09.508.53.00 Assigned End Fund Bal-Street
303.09.508.57.00 Assigned End Fund Bal-Misc
303.09.508.80.00 Assigned Fund Bal-Computer
Department: 09 - Estimated Ending Cash Total:
-
Fund: 003 - Stabilization Fund Total:
497,085
Fund: 402 - Water -Sewer Equip Replace
Department: 05 - Public Works
402.05.597.00.00 Operating Transfers - Out
322,728
Department: 05 - Public Works Total:
322,728
Department: 09 - Estimated Ending Cash
402.09.508.80.00 Est Unreserved Fund Bal - End
-
Department: 09 - Estimated Ending Cash Total:
-
Fund: 402 - Water -Sewer Equip Replace Total:
322,728
Fund: 403 - Water -Sewer Cumulative Reserve
Department: 05 - Public Works
403.05.597.00.00 Operating Transfers - Out
792,553
-
403.05.597.00.01 Transfers out to 413
-
2,407,944
403.05.597.00.02 Tranfers out -433
-
3,191,483
Department: 05 - Public Works Total:
792,553
5,599,427
Department: 09 - Estimated Ending Cash
403.09.508.80.00 Est Unreserved Fund Bal - End
5,569,427
-
Department: 09 - Estimated Ending Cash Total:
5,569,427
-
Fund: 403 - Water -Sewer Cumulative Reserve Total:
6,361,980
5,599,427
City of Port Orchard
Page 171 of 192
2021-2022 Budget
Coding Account Description 2017
2018
2019
2020 2021
2022
Actuals
Actuals
Budget
Budget Budget
Budget
Fund: 412 - Water Stabilization
Department: 09 - Estimated Ending Cash
412.09.508.80.00 Unreserved Cash & Investments -Ending
390,000
917,000
Department: 09 - Estimated Ending Cash Total:
390,000
917,000
Fund: 412 - Water Stabilization Total:
390,000
917,000
Fund: 422 - Storm Drainage Stabilization
Department: 06 - Miscellaneous
422.06.597.00.00 Transfers Out
-
-
Department: 06 - Miscellaneous Total:
-
-
Department: 09 - Estimated Ending Cash
422.09.508.80.00 Unreserved Cash & Investments -Ending
175,200
503,300
Department: 09 - Estimated Ending Cash Total:
175,200
503,300
Fund: 422 - Storm Drainage Stabilization Total:
-
175,200
503,300
Fund: 422 - Storm Drainage Equipment Reserve
Department: 06 - Miscellaneous
422.06.597.00.00 Transfers Out
220,654
-
-
Department: 06 - Miscellaneous Total:
220,654
Department: 09 - Estimated Ending Cash
422.09.508.80.00 Unreserved Cash & Investments -Ending
-
Department: 09 - Estimated Ending Cash Total:
-
Fund: 422 - Storm Drainage Equipment Reserve Total:
220,654
-
Fund: 432 - Sewer Stabilization
Department: 09 - Estimated Ending Cash
432.09.508.80.00 Unreserved Cash & Investments -Ending
-
606,700
1,355,050
Department: 09 - Estimated Ending Cash Total:
606,700
1,355,050
Fund: 432 - Sewer Stabilization Total:
-
-
606,700
1,355,050
Expense Total:
8,012,865
5,599,427
3,271,900
5,075,350
Report Total:
8,012,865
5,599,427
3,271,900
5,075,350
City of Port Orchard Page 172 of 192
2021-2022 Budget
ORCHARD
Equipment
Replacement &
Revolving
(ER&R)
Fund No. 500
Equipment Rental and Revolving Fund
MISSION STATEMENT
The mission of the ER&R program is to manage the city's fleet of vehicles in a single fund
which will cover operations, maintenance, and replacement. The ER&R program will add value
to the city by standardizing equipment replacement. The staff will monitor the age and condition
of the vehicles in the fleet as well as appropriate funding for timely replacement of vehicles.
DEPARTMENT DESCRIPTION
The ER&R fund was created by Ordinance NO. 023-18. The ER&R program will be managed
by the staff of the Finance Department. The staff will work to support proper budgeting and
planning for vehicle replacements and additions to the fleet. Each participating department will
make annual contributions to pay for the operations, maintenance, and replacements of the
assets.
2021 & 2022 GOALS
• Manage fund balance and provide a mid -biennial review.
• Support departments in the replacement and additions of fleet vehicles and equipment.
NON -FINANCIAL LONG-TERM GOALS
Continue to refine processes while maintaining records within the parameters required by state
law.
DEPARTMENT OBJECTIVE
Provide information and assistance to department directors and staff in making data driven
decisions for purchase and replacements of fleet vehicles and equipment.
STATISTICS/WORKLOAD MEASURES
The standards for useful life of vehicles has been determined and used to identify fleet vehicles
and equipment in need of replacement for the 2021 — 2022 biennium budget. Future
replacements will be determined by using the useful life standards, mileage, and vehicle
condition.
City of Port Orchard Page 173 of 192
2021-2022 Budget
2021-2022 Replacement Plan
The following have been reviewed by the department directors, returned to the ER&R Program manager
and identified for replacement or addition during the 2021-2022 biennium.
Replacements & Additions
2021
2022
Biennial
Department
Vehicle/ Equipment
Cost Estimate
Cost Estimate
Cost Estimate
Police
Police Staff SUV
$56,000
$56,000
Police
Police Staff SUV
$56,000
$56,000
Police
Police Staff SUV
$56,000
$56,000
Police
Police Staff EV
$45,000
$45,000
Community
Development
Staff EV
$35,000
$35,000
Public Works
Standard Truck
$42,000
$42,000
Public Works
Standard Truck
$42,000
$42,000
Public Works Sewer
Crane Truck
$90,000
$90,000
Public Works Street
Dump Truck
$245,000
$245,000
Public Works Street
Standard Truck
$42,000
$42,000
Total
$576,000
$133,000
$709,000
City of Port Orchard Page 174 of 192
2021-2022 Budget
PERFORMANCE MEASURES
• Replace vehicles that have meet or exceeded the useful life standards, mileage
threshold, and maintenance history.
STAFFING LEVELS
Staffing Levels
2021 Estimated
2022 Estimated
Finance Director
1
1
Accounting Assistant III
I
1
Mechanic
I
1
ACCOMPLISHMENTS
Staff completed the implementation of the ER&R program and the first 2 years of the operating
the ER&R program.
City of Port Orchard Page 175 of 192
2021-2022 Budget
Budget Worksheet
City of Port Orchard
ORCHARD
REVENUES
Budget Worksheet
Fund Summary
Defined Budgets
Coding Account Description 2017 Actuals 2018 Actuals 2019 Budget 2020 Budget 2021 Budget 2022 Budget
Defined Budgets
2018
2019
2020
2021
2022
Fund Total Activity Total Activity
Total Budget
2020
2021 3-Final
2022 3-Final
500 - Equipment Rental and Revolving 0.00 1,082,643.00
4,658,980.00
732,697.00
4,241,900.00
685,500.00
Report Total: 0.00 1,082,643.00
4,658,980.00
732,697.00
4,241,900.00
685,500.00
City of Port Orchard Page 176 of 192
2021-2022 Budget
Account Summary
Budget Worksheet
Defined Budgets-
Coding
Account Description
2017 Actuals
2018 Actuals
2019 Budget
2020 Budget
2021 Budget
2022 Budget
Revenue
Fund: 500 - Equipment Rental and Revolving
Department: 00 - Revenues
500.00.348.01.00
Internal Services & Sales- O&M Police
0.00
0.00
174,963.00
150,820.00
169,000.00
176,000.00
500.00.348.01.01
Internal Services & Sales- O&M Planning
0.00
0.00
2,943.00
2,537.00
4,000.00
4,000.00
500.00.348.01.02
Internal Services & Sales- O&M Building
0.00
0.00
2,018.00
1,739.00
4,000.00
4,000.00
500.00.348.01.03
Internal Services & Sales- O&M Engineering
0.00
0.00
2,168.00
1,869.00
11,000.00
11,000.00
500.00.348.01.04
Internal Services & Sales- O&M Parks
0.00
0.00
10,530.00
9,076.00
15,000.00
15,000.00
500.00.348.01.05
Internal Services & Sales- O&M Street
0.00
0.00
61,261.00
52,807.00
57,000.00
59,000.00
500.00.348.01.07
Internal Services & Sales- O&M Water
0.00
0.00
24,255.00
20,908.00
27,000.00
29,000.00
500.00.348.01.08
Internal Services & Sales- O&M Storm
0.00
0.00
22,492.00
19,389.00
31,000.00
32,000.00
500.00.348.01.09
Internal Services & Sales- O&M Sewer
0.00
0.00
39,900.00
34,395.00
50,000.00
52,000.00
500.00.348.01.10
Internal Services & Sales- 0&M Admin
0.00
0.00
16.00
14.00
1,000.00
1,000.00
500.00.361.11.00
Investment Interest
0.00
3,891.92
0.00
0.00
0.00
0.00
500.00.369.91.00
Misc-Other
0.00
0.00
0.00
0.00
0.00
0.00
500.00.395.10.00
Proceeds from the sale of capital assets
0.00
0.00
0.00
0.00
0.00
0.00
500.00.395.20.00
Compensation for Loss/Impairment of Capital Asset
0.00
0.00
0.00
0.00
0.00
0.00
500.00.397.01.00
Transfer In -O&M
0.00
469,981.56
0.00
0.00
0.00
0.00
500.00.397.02.02
Transfer In-Admin Replacement
0.00
0.00
45,000.00
4,313.00
2,350.00
2,350.00
500.00.397.02.03
Transer In -Police Replacement
0.00
65,387.00
716,123.00
31,581.00
0.00
0.00
500.00.397.02.04
Transfer In-DCD Replacement
0.00
0.00
3,500.00
5,167.00
16,500.00
16,500.00
500.00.397.02.05
Transfer In-PW Replacement
0.00
0.00
173,051.00
21,571.00
132,200.00
132,200.00
500.00.397.02.06
Transfer In-002 Replacement
0.00
0.00
511,946.00
62,126.00
13,900.00
13,900.00
500.00.397.02.07
Transfer In-411 Replacement
0.00
161,364.18
142,430.00
27,193.00
0.00
0.00
500.00.397.02.08
Transfer In-421 Replacement
0.00
220,654.15
495,640.00
61,832.00
71,550.00
71,550.00
500.00.397.02.09
Transfer In-431 Replacement
0.00
161,364.19
734,642.00
60,333.00
0.00
0.00
500.00.397.02.10
Transfer In-103 Police Replacement
0.00
0.00
350,000.00
152,486.00
66,000.00
66,000.00
City of Port Orchard Page 177 of 192
2021-2022 Budget
Budget Worksheet
Defined Budgets
Coding Account Description 2017 Actuals 2018 Actuals 2019 Budget 2020 Budget 2021 Budget 2022 Budget
500.00.397.02.11 Transfer In -Court Replacement 0.00 0.00 63,459.00 12,541.00 0.00 0.00
Department: 00 - Revenues Total: 0.00 1,082,643.00 3,576,337.00 732,697.00 671,500.00 685,500.00
Department: 08 - Estimated
Beginning Cash
500.08.308.80.01
Unreserved
Cash
& Investments -Beginning -IT
500.08.308.80.02
Unreserved
Cash
& Investments-Beginning-Admin
500.08.308.80.03
Unreserved
Cash
& Investments -Beginning -Police
500.08.308.80.04
Unreserved
Cash
& Investments-Beginning-DCD
500.08.308.80.05
Unreserved
Cash
& Investments-Beginning-PW
500.08.308.80.06
Unreserved
Cash
& Investments -Beginning -Street
500.08.308.80.07
Unreserved
Cash
& Investments -Beginning -Water
500.08.308.80.08
Unreserved
Cash
& Investments -Beginning -Storm
500.08.308.80.09
Unreserved
Cash
& Investments -Beginning -Sewer
500.08.308.80.10
Unreserved
Cash
& Investments -Beginning -Court
Department: 08 - Estimated Beginning Cash Total:
Fund: 500 - Equipment Rental and Revolving Total:
Revenue Total:
Report Total:
0.00
0.00
55,193.00
0.00
56,600.00
0.00
0.00
0.00
0.00
0.00
7,200.00
0.00
0.00
0.00
215,963.00
0.00
1,121,800.00
0.00
0.00
0.00
25,096.00
0.00
34,400.00
0.00
0.00
0.00
25,096.00
0.00
141,400.00
0.00
0.00
0.00
215,825.00
0.00
800,400.00
0.00
0.00
0.00
161,984.00
0.00
297,400.00
0.00
0.00
0.00
221,502.00
0.00
407,600.00
0.00
0.00
0.00
161,984.00
0.00
627,300.00
0.00
0.00
0.00
0.00
0.00
76,300.00
0.00
0.00
0.00
1,082,643.00
0.00
3,570,400.00
0.00
0.00 1,082,643.00 4,658,980.00 732,697.00 4,241,900.00 685,500.00
0.00 1,082,643.00 4,658,980.00 732,697.00 4,241,900.00 685,500.00
0.00 1,082,643.00 4,658,980.00 732,697.00 4,241,900.00 685,500.00
City of Port Orchard
2021-2022 Budget
Page 178 of 192
Budget Worksheet
City of Port Orchard Account Summary
ORCHARD
Coding
Fund
500 - Equipment Rental and Revolving
EXPENDITURES
Account Description 2017
Actuals
Report Total:
Fund Summary
Defined Budgets
2018
2019
2020
2021
2022
Actuals
Budget
Budget
Budget
Budget
1,082,643
912,047
4,479,630
977,000
3,950,400
1,082,643
912,047
4,479,630
977,000
3,950,400
City of Port Orchard
2021-2022 Budget
Page 179 of 192
Account Summary
Defined Budget
Coding
Account Description 2017
2018
2019 2021
2022
Actuals
Actuals
Budget Budget
Bug
Budget
Expense
Fund: 500 - Equipment Rental and Revolving
Department: 09 - Estimated
Ending Cash
500.09.508.80.00
Unreserved Cash & Investments -Ending -O&M
-
7,421
-
500.09.508.80.01
Unreserved Cash & Investments -Ending -IT
55,193
55,193
56,600
500.09.508.80.02
Unreserved Cash & Investments-Ending-Admin
-
4,313
11,900
500.09.508.80.03
Unreserved Cash & Investments -Ending -Police
215,963
1,072,063
1,050,800
500.09.508.80.04
Unreserved Cash & Investments-Ending-DCD
25,096
33,763
22,400
500.09.508.80.05
Unreserved Cash & Investments-Ending-PW
25,096
128,458
321,800
500.09.508.80.06
Unreserved Cash & Investments -Ending -Street
215,826
750,897
541,200
500.09.508.80.07
Unreserved Cash & Investments -Ending -Water
161,984
253,607
297,400
500.09.508.80.08
Unreserved Cash & Investments -Ending -Storm
221,502
389,099
550,700
500.09.508.80.09
Unreserved Cash & Investments -Ending -Sewer
161,984
580,459
537,300
500.09.508.80.10
Unreserved Cash & Investments -Ending -Court
-
76,000
76,300
Department: 09 - Estimated Ending Cash Total:
1,082,643
3,351,273
3,466,400
Department: 10 - ER&R
500.10.548.30.10
Salaries-ER&R
500.10.548.30.20
Benefits-ER&R
500.10.548.30.30
Supplies-ER&R
500.10.548.30.40
Services-ER&R
500.10.548.70.30
Fuel-ER&R
500.10.548.70.40
Insurance-ER&R
500.10.594.13.60
Capital Expend itures-Executive/Admin
500.10.594.18.60
Capital Expend itures-Eng/Centrl Svs, Facilities
500.10.594.21.60
Capital Expenditures -Law Enforcement
500.10.594.24.60
Capital Expenditures -Building Inspection
500.10.594.31.60
Capital Expenditures -Storm Drainage
500.10.594.34.60
Capital Expenditures -Water
500.10.594.35.60
Capital Expenditures -Sewer
500.10.594.42.60
Capital Expenditures-Roads/Street
500.10.594.76.60
Capital -Expenditures -Parks
Department: 10 - ER&R Total:
Fund: 500 - Equipment Rental and Revolving Total:
Expense Total:
Report Total:
City of Port Orchard
2021-2022 Budget
66,886
72,341
75,000
78,000
38,051
42,987
35,000
39,000
54,257
54,733
45,000
46,000
-
-
67,000
69,000
118,144
121,689
113,000
116,000
28,484
29,107
34,000
35,000
45,000
-
-
-
40,130
7,000
-
-
324,090
70,000
147,000
56,000
-
-
-
45,000
39,875
350,000
-
78,000
-
-
-
376,500
90,000
39,000
-
287,000
40,130
4,000
84,000
-
- 912,047
1,128,357
977,000
484,000
1,082,643 912,047
4,479,630
977,000
3,950,400
1,082,643 912,047 4,479,630 977,000 3,950,400
1,082,643 912,047 4,479,630 977,000 3,950,400
Page 180 of 192
GLOSSARY OF BUDGET TERMS
ACCOUNT:
A chronological record of public funds showing receipts, disbursements, and balances.
ACCOUNTING SYSTEM:
The total set of records and procedures, which are used to record, classify, and report, information on the
financial status and operations of an entity.
ACCOUNTS PAYABLE:
A short-term liability account reflecting amounts owed to private person(s) or organization(s) for goods
and services received by a government.
ACCOUNTS RECEIVABLE:
An asset account reflecting amounts due from a private person(s) or organization(s) for goods and
services furnished by a government (not including amounts due from other funds or governments).
ACCRUAL BASIS OF ACCOUNTING:
The method of accounting under which revenues are recorded when they are earned and expenses are
recognized when incurred. The actual receipt or distribution of cash is not a determining factor.
AD VALOREM TAXES:
A tax levied on the assessed value of real property.
ADOPTED BUDGET:
The financial plan adopted by the City Council which forms the basis for appropriations.
ALLOCATION:
To set aside or designate funds for specific purposes. An allocation does not authorize the expenditure of
funds.
AMORTIZATION:
(1) The portion of the cost of a limited life or intangible asset charged as an expense during a particular
period. (2) The reduction of debt by regular payments of principal and interest sufficient to retire the debt
by maturity.
ANNEXATION:
The incorporation of land into an existing city with a resulting change in the boundaries of that city.
ANNUAL DEBT SERVICE:
The amount required to be paid in a calendar year for (1) interest on all bonds then outstanding; and (2)
principal of all bonds then outstanding, but excluding any outstanding term bonds.
ANNUAL FINANCIAL REPORT:
The official annual report of a government. It includes (a) the five combined statements — overview and
their related notes, and (b) combines statements by fund type and individual fund financial statements
prepared in conformity with GAAP. It also includes necessary supporting schedules to demonstrate
compliance with finance -regulated legal and contractual provisions, required supplementary information,
extensive introductory material and a detailed statistical section.
City of Port Orchard Page 181 of 192
2021-2022 Budget
APPROPRIATION:
An authorization made by the City Council, which permits officials to incur obligations against and to
make expenditures of governmental resources. Appropriations are usually made for fixed amounts and
are typically granted for a one-year period.
ARBITRAGE:
Classically, the simultaneous purchase and sale of the same or an equivalent security in order to profit
from price discrepancies. In government finance, the most common occurrence of arbitrage involves the
investment of the proceeds from the sale of tax-exempt securities in a taxable money market instrument
that yields a higher rate, resulting in interest revenue in excess of interest costs.
ASSESSED VALUATION:
The estimated value placed upon real and personal property by the County Assessor as the basis for
levying property taxes.
ASSETS:
Property owned by a government, that has a recognized monetary value.
AUDIT:
An examination to determine the accuracy and validity of records and reports or the conformity of
procedures with established policies.
BALANCED BUDGET:
A budget in which current expenditures do not exceed current projected revenues.
BALANCE SHEET:
A statement presenting the financial position of an entity by disclosing the value of its assets, liabilities,
and equities as of a specific date.
BARS:
The State of Washington prescribed Budgeting, Accounting, and Reporting System Manual required for
all governmental entities in the state of Washington.
BASE BUDGET:
Ongoing expense for personnel, contractual services, and the replacement of supplies and equipment to
maintain service levels previously authorized by the City Council.
BASIC FINANCIAL STATEMENTS:
Those financial statements necessary for the fair presentation of the financial position and results of
operations of an entity in conformity with GAAP. The basic financial statements include a balance sheet,
an "all-inclusive" operating statement, a budget comparison statement (for all governmental funds for
which annual appropriated budgets are adopted), and a statement of changes in financial position (for
proprietary funds, pension trust funds and non -expendable trust funds).
BASIS OF ACCOUNTING:
A term used to refer to when revenues, expenditures, expenses, and transfers — and the related assets
and liabilities - are recognized in the accounts and reported in the financial statements. Specifically, it
relates to the timing of the measurements made, regardless of the nature of the measurement, on either
the cash or accrual method.
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2021-2022 Budget
BIENNIAL BUDGET:
A plan of financial operation embodying an estimate of proposed expenditures for a two year period of
time and the proposed means of financing them.
BOND:
A written promise to pay a specified sum of money, called the maturity date(s), together with periodic
interest at a specified rate. The difference between a note and a bond is that the latter runs for a longer
period of time and requires greater legal formality.
BOND ANTICIPATION NOTES (BANS):
Short term interest -bearing notes issued in anticipation of bond proceeds to be received at a later date.
The note is retired from proceeds of the bonds to which it is related.
BOND REGISTRAR:
The fiscal agency of the State of Washington in either Seattle, WA or New York, NY, for the purposes of
registering and authenticating the bonds, maintaining the bonds, and bond register, effecting transfer of
ownership of the bonds and paying interest on and principal of the bonds.
BUDGET:
A plan of financial operation embodying an estimate of proposed expenditures for a given period and the
proposed means of financing them.
BUDGET AMENDMENT:
A change to a budget adopted in accordance with state law. A budget may be amended to increase
expenditures/expenses at a fund level by ordinance without public notice or public hearing requirements,
when unanticipated revenues occur or emergencies exist.
CAPITAL ASSETS:
Land, improvements to land, easements, buildings, building improvements, vehicles, machinery,
equipment, works of art and historical treasures, infrastructure, and all other tangible or intangible assets
that are used in operations and that have initial useful lives extending beyond a single reporting period.
CAPITAL BUDGET:
A plan of proposed capital outlays and the means of financing them. The capital budget may be enacted
as part of the complete annual budget including both capital and operating outlays.
CAPITAL OUTLAYS:
Expenditures which result in the acquisition of or addition to capital assets.
CAPITAL PROJECTS:
Projects which purchase or construct capital assets. Typically, a capital project encompasses a purchase
of land or construction of a building or facility, with a life expectancy of more than 10 years.
CASH BASIS:
A basis of accounting under which transactions are recognized only when cash is received or disbursed.
CASH DISCOUNT:
An allowance received or given if payment is completed within a stated period of time.
CASH EQUIVALENT:
Short-term, highly liquid investments that are both (1) readily convertible into cash and (2) so near their
maturity that they present insignificant risk of changes in value because of changes in interest rates.
City of Port Orchard Page 183 of 192
2021-2022 Budget
CERTIFICATE OF DEPOSIT:
A negotiable or non-negotiable receipt for monies deposited in a bank or other financial institution for a
specified period for a specified rate of interest.
COLA:
Cost of Living Allowance.
COMPREHENSIVE PLAN:
A general plan that outlines growth and land use for residential, commercial, industrial, and open space
areas.
CONCURRENCY:
The improvements that are in place at the time the impacts of development occur, or that the necessary
financial commitments are in place. Public facilities and services shall be adequate to serve the
development at the time the development is available for occupancy and use without decreasing current
service levels below locally established minimum standards.
CONNECTION FEES:
Fees charged to join or to extend an existing utility system.
CONSUMER PRICE INDEX (CPI):
A statistical description of price levels for a fixed market basket of goods and services provided by the
U.S. Department of Labor. The index is used as a measure of the increase in the cost of living.
CONTINGENCY:
A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted for.
COST ACCOUNTING:
Accounting which assembles and records all costs incurred to carry out a particular activity or to deliver a
particular service.
CURRENT:
A term which, applied to budgeting and accounting, designates the operations of the present fiscal period
as opposed to past or future periods. It usually connotates items likely to be used up or converted into
cash within one year.
CURRENT LIABILITIES:
Liabilities which are payable within the next operating cycle.
DEBT:
An obligation resulting from the borrowing of money or from the purchase of goods and services. Debts of
governments include: bonds, registered warrants, notes, contracts and accounts payable.
DEBT LIMIT:
The maximum amount of gross or net debt which is legally permitted.
DEBT SERVICE FUND:
Funds used to account for and report financial resources that are restricted, committed, or assigned to
expenditure for principal and interest. Debt service funds should be used to report resources if legally
mandated. Financial resources that are being accumulated for principal and interest maturing in future
years also should be reported in debt service funds.
City of Port Orchard Page 184 of 192
2021-2022 Budget
DEBT SERVICE REQUIREMENT:
The amount of money required to pay interest on outstanding debt, serial maturities of principal for serial
bonds, and required contributions to accumulate monies for future retirement of term bonds.
DEFICIT:
(1) The excess of the liabilities of a fund over its assets. (2) The excess of expenditures over revenues
during an accounting period; or, in the case of proprietary funds, the excess of expense over income
during an accounting period.
DELINQUENT TAXES:
Taxes remaining unpaid on and after the date on which a penalty for nonpayment is attached. Even
though the penalty may be subsequently waived and a portion of the taxes may be abated or canceled,
the unpaid balances continue to be delinquent taxes until abated, canceled, paid or converted into tax
liens.
DEPLETION:
(1) The reduction in quantity of a natural resource (wasting asset), such as: coal, standing timber, or a
rock quarry. (2) The portion of the cost of a wasting asset which is charged as an expense during a
particular period.
DEPRECIATION:
(1) Expiration in the service life of capital assets, other than wasting assets. (2) The portion of the cost of
a capital asset other than a wasting asset which is charged as an expense during a particular period. In
accounting for depreciation, the cost of a capital asset, less any salvage value, is prorated over the
estimated service life of such an asset, and each period is charged with a portion of such cost. Through
this process, the entire cost of the asset is ultimately charged off as an expense.
DUE FROM OTHER FUNDS:
An asset account used to indicate amounts owed to a particular fund by another fund for goods or
services rendered. This account includes only short-term obligations on open account, not interfund
loans.
ENCUMBRANCES:
Obligations in the form of purchase orders, contracts or salary commitments which are chargeable to an
appropriation and for which a part of the appropriations is reserved. They cease to be encumbrances
when paid or when actual liability is set up.
ENDING FUND BALANCE:
The cash balance remaining at the end of the fiscal year available for appropriation in future years.
ENTERPRISE FUND:
Proprietary fund type used to report an activity for which a fee is charged to external users for goods or
services.
ENTITLEMENT:
The amount of payment to which a state or local government is entitled as determined by the federal
government pursuant to an allocation formula contained in applicable statues.
EXPENDITURES/EXPENSES:
Where accounts are kept on the accrual or modified accrual basis of accounting, the cost of goods
received or services rendered whether cash payments have been made or not. Where accounts are kept
on a cash basis, expenditures are only recognized when the cash payments for the above purposes are
made.
City of Port Orchard Page 185 of 192
2021-2022 Budget
F I CA:
Federal Insurance Contribution Act is an employment tax levied against both an employee and employer
for Social Security and Medicare taxes.
FISCAL YEAR:
A 12-month period to which the annual operating budget applies and at the end of which a government
determines its financial position and results of its operations.
FIXED ASSETS:
Long-lived tangible assets obtained or controlled as a result of past transactions, events or
circumstances. Fixed assets include: buildings, equipment, improvement other than buildings, and land.
FUND:
A fiscal and accounting entity with a self -balancing set of accounts recording cash and other financial
resources, together with all related liabilities and residual equities or balances, and charges therein, which
are segregated for the purpose of carrying on specific activities or attaining certain objectives in
accordance with special regulations, restrictions, or limitations.
FUND BALANCE:
The excess of an entity's assets over its liabilities. A negative fund balance may be called a deficit.
"Governmental Accounting, Auditing and Financial Reporting". Published by the Government Finance
Officers Association to provide guidance for the application of accounting principles for governments.
GAAP:
Generally Accepted Accounting Principles are standards used for accounting and reporting in both private
industry and government.
GASB:
Government Accounting Standards Board, established in 1985 to regulate the rules and standards for all
governmental agencies.
GENERAL FUND:
Fund used to account for and report all financial resources not accounted for and reported in another
fund.
GENERAL LEDGER:
A book, file or other device which contains the accounts needed to reflect the financial position and the
results of operations of an entity. In double entry bookkeeping, the debits and credits in the general ledger
are equal. Therefore, the debit balance equals the credit balance.
GOVERNMENTAL FUNDS
Funds generally used to account for tax -supported activities. There are five different types of
governmental funds: the general fund, special revenue funds, debt service funds, capital projects funds,
and permanent funds.
GRANT:
A contribution of assets (usually cash) by one governmental unit or other organization to another.
Typically, these contributions are made to local governments from the State and Federal governments.
Grants are usually made for specific purposes.
City of Port Orchard Page 186 of 192
2021-2022 Budget
IMPACT FEES:
Fees charged to developers to cover, in whole or in part, the anticipated cost of improvements that will be
necessary as a result of the development.
IMPROVEMENTS:
An addition made to, or change made in, a capital asset, other than maintenance, to prolong its life or to
increase its efficiency or capacity. The cost of the addition or change is added to the book value of the
asset.
INDEBTEDNESS:
The state of owing financial resources to other financial institutions and investors.
INTERFUND LOANS:
A loan made by one fund to another and authorized by resolution or ordinance.
INTERFUND PAYMENTS:
Expenditures made to other funds for services rendered. This category includes interfund repairs and
maintenance.
INTERFUND TRANSFERS:
Contributions from one City fund to another in support of activities of the receiving fund. Loans are not
included.
INTERGOVERNMENTAL COSTS:
Costs or expenses paid from one government to another government for services. These costs include,
but are not limited to, such things as: dispatch and jail services, animal control services, audit and voter
costs.
INTERNAL CONTROL:
A plan of organization for purchasing, accounting and other financial activities, which, among other things,
provides that:
• The duties of employees are subdivided so that no single employee handles financial action from
beginning to end.
• Proper authorization from specific responsible officials is obtained before key steps in the processing
of a transaction are completed.
• Records and procedures are arranged appropriately to facilitate effective control.
INTERNAL SERVICE FUND:
Funds used to account for the financing of goods or services provided by one department or agency to
other departments or agencies of the City, or to other governments, on a cost -reimbursement basis.
INVESTMENT:
Securities and real estate purchased and held for the production of income in the form of interest,
dividends, rentals, and base payments. This does not include capital assets used in governmental
operations.
,JOINT VENTURE:
A legal entity or other organization that results from a contractual arrangement and that is owned,
operated, or governed by two or more participants as a separate and specific activity subject to joint
control, in which the participants retain (a) an ongoing financial interest, or (b) an ongoing financial
responsibility.
City of Port Orchard Page 187 of 192
2021-2022 Budget
JOURNAL:
A book of original entry. Journals provide a chronological history of financial transactions and systematic
means by which the transactions can be distributed and summarized for convenient posting to ledger
accounts.
LEDGER:
A group of accounts in which are recorded the financial transactions of an entity.
LEVY:
(verb) To impose taxes, special assessments, or service charges for the support of governmental
activities.
(noun) The total amount of taxes, special assessments, or service charges imposed by a government.
LIABILITIES:
Debt or other legal obligations arising out of transactions in the past which must be liquidated, renewed,
or refunded at some future date.
LONG TERM DEBT:
Debt with a maturity of more than one year after the date of issuance.
MAINTENANCE:
Activities that ensure the right-of-way and each type of roadway, roadway structure and facility remain, as
nearly as practical, in its original, as constructed condition or its subsequent improved condition. Also
known as the act of keeping capital assets in a state of good repair. It includes preventative maintenance,
normal periodic repairs, replacement of parts or structural components, and other activities needed to
maintain the asset so that it continues to provide normal services and achieves its optimum life.
MATCHING REQUIREMENT:
A requirement that grant recipients contribute resources to a program that equal or exceed a
predetermined percentage of amounts provided by the grantor.
MODIFIED ACCRUAL BASIS:
Basis of accounting according to which (a) revenues are recognized in the accounting period of which
they become available and measureable and (b) expenditures are recognized in the accounting period in
which the fund liability is incurred, if measureable, except for unmatured interest on general long-term
debt and certain similar accrued obligations, which should be recognized when due.
MODIFIED CASH BASIS:
Modified cash basis is the cash basis of accounting adjusted for Washington State statute. RCW
35.33.515 and RCW 35QA.33.150 require cities to keep their books open in order to pay December bills
by the following January 20. RCW 36.40.200 requires counties to keep their books open until January 30
in order to pay December bills and charge the prior -year budget.
NET REVENUE:
The revenue of the system less the cost of maintenance and operation of the system.
NET ASSETS:
The difference between assets and liabilities reported in government -wide financial statements,
proprietary fund financial statements, and fiduciary fund financial statements.
NOMINAL INTEREST RATE:
City of Port Orchard Page 188 of 192
2021-2022 Budget
The contractual interest rate shown on the face and in the body of a bond and representing the amount of
interest to be paid, in contrast to the effective interest rate.
NOTE PAYABLE:
In general, an unconditional written promise signed by the maker to pay a certain sum in money on
demand or at a fixed or determinable time either to the bearer or to the order of a person designated
therein.
NOTE RECEIVABLE:
An unconditional written promise signed by the maker, to pay a certain sum in money on demand or at a
fixed or determinable future time either to the bearer or to the order of a person designated therein. The
note may be held by the reporting governmental unit as designated payee or by endorsement.
OBJECT:
As used in expenditure classification, this term applies to the type of item purchased or the service
obtained (as distinguished from the results obtained from expenditures). Examples include: personnel
services, supplies, and services and charges.
OFM:
Office of Financial Management
OPERATING FUNDS:
Resources derived from recurring revenue sources used to finance ongoing operating expenditures and
pay-as-you-go capital projects.
OPERATING REVENUES:
Those revenues received within the present fiscal year.
OPERATING BUDGET:
Plans of current expenditures and the proposed means of financing them. The annual operating budget is
the primary means by which most of the financing, acquisition, spending, and service delivery activities of
a government are controlled. The use of annual operating budgets is usually required by law.
ORDINANCE:
A statute or regulation enacted by the City Council.
OTHER SERVICES AND CHARGES:
A basic classification for services, other than personnel services, which are needed by the City. This item
includes professional services, communication, travel, advertising, training, dues and subscriptions,
printing, equipment rental and costs, insurance, public utility services, repairs and maintenance.
PERS:
Public Employees Retirement Systems provided by the State of Washington for all employees other than
Police and Fire.
PERSONNEL COSTS:
Costs that include all salaries, wages, and benefits for all full-time, part-time, seasonal and temporary
employees.
City of Port Orchard Page 189 of 192
2021-2022 Budget
PETTY CASH:
A sum of money set aside on an imprest basis for the purpose of making change or paying small
obligations for which the issuance of a formal voucher and warrant would be too expensive and time
consuming. Petty cash accounts are sometimes referred to as petty cash "funds". However, they are not
"funds" in the sense of governmental accounting fund types. Petty cash accounts should be reported as
assets of the fund of ownership.
POSTING:
The act of transferring to an account in a ledger the data, either detailed or summarized, contained in a
book or document of original entry.
PRIOR YEAR:
The fiscal year immediately preceding the current year.
PROPERTY TAXES:
Ad valorem tax certified to the county assessor by a local government unit.
PROPRIETARY FUND:
Funds that focus on the determinations of operating income, changes in net assets (or cost recovery),
financial position and cash flows. There are two different types of proprietary funds: enterprise funds and
internal service funds.
QUALIFIED OPINION:
A modification of the independent auditor's report on the fair presentation of the financial statements
indicating that there exists one or more specific exceptions to the auditor's general assertion that the
financial statements are fairly presented.
RCW:
Revised Code of Washington. Laws of the State of Washington enacted by the State Legislature.
BEET:
Real Estate Excise Tax. A tax upon the sale of real property from one person or company to another.
REGISTERED WARRANT:
A warrant which is registered by the paying officer for future payment due to a present lack of money and
which is to be paid in the order of its registration.
RESERVE FUND:
A fund established to accumulate money from year to year for a specific purpose, such as the purchase
of new equipment.
RESTRICTED ASSETS:
Moneys or other resources, the use of which is restricted by legal or contractual requirements. In
governmental accounting, special treatments are applied to restricted assets arising out of revenue bond
indentures in enterprise funds.
RESTRICTED FUND BALANCE:
Portion of fund balance that reflects constraints placed on the use of resources (other than nonspendable
items) that are either: a) externally imposed by creditors, grantors, contributors, or laws or regulations of
other governments; or b) imposed by law through constitutional provisions or enabling legislation.
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RETAINED EARNINGS:
An equity account reflecting the accumulated earnings of the City.
REVENUE:
Income received by the City in support of a program of services to the community.
STANDARD COSTING:
Method of estimating the historical cost of a capital asset by establishing the average cost of obtaining the
same or a similar asset at the time of acquisition.
SPECIAL REVENUE FUND:
Funds used to account for and report the proceeds of specific revenue sources that are restricted or
committed to expenditure for specific purposes other than debt service or capital projects.
STATE SHARED REVENUE:
Revenues received from the State of Washington from sources like the liquor tax and gas taxes.
SUBSIDIARY ACCOUNT:
One of a group of related accounts supporting in detail the debit and credit summaries recorded in a
control account (e.g. the individual property taxpayers' accounts for the taxes receivable control account
in the general ledger).
SUBSIDIARY LEDGER:
A group of subsidiary accounts, the sum of balances of which should equal the balance of the related
control account.
SUPPLIES:
A basic classification of expenditures for articles and commodities purchased for consumption or resale.
Examples include: office and operating supplies, fuel, power, water, gas, inventory or resale items, small
tools, and equipment.
SYSTEM DEVELOPMENT CHARGES:
A charge levied on new construction to help pay for additional expenses created by this growth or to
compensate for already existing capacity in key facilities and systems already in place which support the
new development.
TAX:
Compulsory charges levied by a government for the purpose of financing services performed for the
common benefit. This term does not include specific charges made against particular persons or property
for current or permanent benefits such as special assessments. Neither does the term include charges for
services rendered only by those who pay, for example, water service charges.
TAX ANTICIPATION NOTES:
Short-term, interest —bearing notes issued by a government in anticipation of tax revenues to be received
at a later date. The note is retired from the tax revenues to which it is related.
TAX LEVY:
Total amount of ad valorem tax certified by the city.
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TAX RATE:
The amount of tax stated in terms of units per $1,000 of assessed value of taxable property. The tax rate
is the result of dividing the tax levied by the assessed value of the taxing district.
TRIAL BALANCE:
A list of the balances of the accounts in a ledger kept by double entry, with the debit and credit balances
shown in separate columns. If the totals of the debit and credit columns are equal or their net balance
agrees with a control account, the ledger from which the figures are taken is said to be "in balance".
UNAPPROPRIATED ENDING FUND BALANCE:
An amount set aside in the budget to be used as cash carry over to the next year's budget to provide
needed cash flow until other money is received. No expenditures can be made from the Unappropriated
Ending Fund Balance during the fiscal year in which it is budgeted.
UNASSIGNED FUND BALANCE:
Residual classification for the general fund. This classification represents fund balance that has not been
assigned to other funds and that has not been restricted, committed, or assigned to specific purposes
within the general fund. The general fund should be the only fund that reports a positive unassigned fund
balance amount.
UNQUALIFIED OPINION:
An auditor's opinion, which states that the basic financial statements of a specified entity are fairly
presented in conformity with GAAP, applied on a basis consistent with the prior year.
USER FEES:
The payment of a fee for direct receipt of a public service by the person benefiting from the service.
VOUCHER:
A written document which evidences a propriety of transactions and usually indicates the accounts in
which they are to be recorded.
WARRANT:
An order drawn by the legislative body or an officer of a government upon its treasurer directing the latter
to pay a specified amount to the person named or to the bearer. It may be payable upon demand, in
which case it usually circulates the same as a bank check; or it may be payable only out of certain
revenues when and if received, in which case it does not circulate as freely.
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