2017-2018 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.
2017-2018
BUDGET
FOR FISCAL YEAR JANUARY 1, 2017 THROUGH DECEMBER 31, 2018
ADOPTED BY:
The City Council
Port Orchard, Washington
ORDINANCE NO. 040-16
PREPARED BY:
Office of the City Treasurer
Allan J. Martin
TREASURER
Rebecca Nichols
ASSISTANT TREASURER
ACCOUNTING ASSISTANTS
Kathy Cain
Heidi Draper
Melissa Gaines
Kori Pearson
Patti Saltsgaver
TABLE� ��
�� CONTENTS
INTRODUCTION
Mayor's Letter 1
City Overview 3
General Information 7
Statistical Information 8
Budget Process 11
Budget Calendar 12
Ordinance No. 040-1G 14
Organization Charts 18
C>fhoia|o 18
Boards and Commissions 19
Council Committees 21
Council Goals 22
Financial Message 23
Budget Guide 24
Financial Policies 41
Citywide Revenues &Expenditures 43
Summary ofRevenues 44
Summary ofExpenditures 45
Budget Revenues byCategory 48
Budget Expenditures byCategory 47
Fund Balance Changes 48
Personnel List 50
Salary Schedule 50
Operating Transfers 52
GENERAL FUNDS
Overview 53
Revenues &Expenditures 54
Fund Balance and Reserves bb
Stabilization Fund 57
DEPARTMENTAL EXPENDITURES
ADMINISTRATION DEPARTMENT 58
Legislative ' City Council 71
ExeouUwa—Maynr 72
Record Services 73
Legal Services 74
Miscellaneous 75
Festival ufChimes &Lights 78
FINANCE DEPARTMENT 77
Finance 82
Human Resources 83
Information Technology 84
MUNICIPAL COURT 85
LAVYENFORCEMENT DEPARTMENT 80
Law Enforcement 93
Detention and Correction 99
Emergency Services 100
COMMUNITY DEVELOPMENT DEPARTMENT102
Commute Trip Reduction 109
Building Inspections 109
Community Development 110
Property Development 111
PUBLIC WORKS DEPARTMENT 112
Other Governmental Services 119
Library Services and Facilities 121
Parks and Recreation 122
City Street 124
CAPITAL PROJECTS FUNDS
Capital Construction 130
Cumulative Reserve for Equipment Replacement 132
Street Capital Projects 133
PROPRIETARY FUNDS
Water Sewer Utility 135
Water Sewer Equipment Replacement 147
Cumulative Reserve for Water Sewer 147
Storm Drainage Utility 148
Storm Drainage Equipment Replacement 152
SPECIAL REVENUE FUNDS
Criminal Justice 155
Special Investigative Unit 156
Community Events 157
Paths & Trails 158
Real Estate Excise Tax 158
Impact Fee Transportation 159
Impact Fee Parks 159
Impact Fee McCormick Woods 159
Impact Fee Bayside 159
DEBT SERVICE FUNDS
2003 Limited Tax GO Refunding 161
1984 Refunding 161
CAPITAL BUDGET 163
GLOSSARY 167
ii
CITY OF PORT ORCHARD
Mayor
216 Prospect Street, Port Orchard, WA 98366
Voice: (36o) 876-4407 • Fax: (360) 895-9029
themayor@cityofportorchard.us
www.cityofportorchard.us
January 1, 2017.
To: Citizens of Port Orchard
Port Orchard City Council
I am pleased to present the 2017-2018 Biennium Budget, my first budget as Mayor of Port Orchard. This biennial
budget presents a major change from our prior practice of single year budgets.
In the preparation of this budget we have separated operational needs from the City's Capital needs. The Operating
Budget primarily captures the expenditures related to maintaining services. The Capital Budget includes projects
identified by the Mayor and the City Council as well as responding to the equipment needs of staff.
As part of the biennial budget the Mayor and Finance staff has worked with the City Council to identify one time
revenues to make sure these funds are allocated to capital expenditures.
This budget also includes funding for a Code City ballot measure in November 2017. As one of the few remaining
Second Class Cities in the State of Washington I feel it's time for Port Orchard to have a more progressive form of
Government.
Operating Budget Highlights
This budget continues to build reserves as outlined in our financial policies; this biennial budget adds $140,000 to the
stabilization fund over the next two years for a total of $809,000 at the end of 2018.
In 2016 the City created a Transportation Benefit District that will be funded by a $20 car tab fee; these funds will be
used to fund street preservation and maintenance. This biennial budget has made funds available for the Horstman
Road overlay as the first recipient for these funds.
Two additional flashing speed signs costing $7,000 are funded out of the street fund.
Topsoil will be applied and the over seeding will occur at Van Zee Park for $7,000.
As part of a beautification plan for downtown $22,000 has been budgeted for the replacement of the trash receptacles
and $10,000 to replace damaged and diseased street trees on Kitsap Street, Prospect Street, Cline Ave and Sidney Ave.
Hwy 160 and Bethel Road Studies will be completed in this biennium at a cost of $150,000 which will provide us a
conceptual design for improvements to these vital roadways.
This budget implements a 4% increase to the City's Natural Gas Tax in 2018. The increase equalizes the Natural Gas
Tax with our other utility taxes at 6%. The $94,500 generated from this increase is part of the funding solution for the
proposed Tremont project bond debt.
Page 1
Capital Budget Highlights
I'm proud to present the largest capital budget in the history of the City of Port Orchard with over $26M in projects,
while $18M of this is a supplemental request that represents the Tremont Widening Project, the projects below are
monumental and represent a positive future for the City of Port Orchard.
Two significant waterworks projects are proposed in this biennial budget that will eliminate our water supply
dependence on the City of Bremerton and vastly improve the quality of the water we produce. These projects include
the development of a new well and treatment system, an upgrade to the treatment system of one of our existing wells
and water main replacement. The water system improvements totaling $7.1M represent infrastructure investments that
will serve our City for generations to come.
A 100% design will be completed for the Anderson Hill Roundabout in 2017 at cost of $50,000 which will enable the
City to participate in competitive grants for funding.
This budget provides six new police vehicles at a cost of $288,405 over the next two years funded from Criminal.
Justice funds.
A continuation of our IT Cloud migration project includes a Springbrook Cloud Conversion in the amount of $63,000.
Construction of segment #3 of the Bay Street Pedestrian Path will be completed in 2017 for $530,000. This phase of
the project will create a functional pathway along our waterfront connecting the Marina Park to the Westbay Center.
To enhance our waterfront $10,000 is budgeted for a waterfront park conceptual design to expand the Marina Park and
a pocket park on the Bay Street Pedestrian Path.
Funding for the construction of Phase II of the McCormick Village Park will be provided in this biennial budget. The
construction cost will come from grant funding of $323,000, park impact fees of $345,700, and REET 2 funds of
$286,750 for a total of $955,450.
Additional park improvements include an irrigation system at Clayton Park in the amount of $6,000.
The capital budget also includes the replacement of the Public Works Go-4 with a right-hand drive truck that can be
used for purposes beyond meter reading. The purchase of this $25,000 truck is significantly less expensive than
replacing the single purpose Go-4. A small SUV in the amount of $25,000 is being purchased for the Public Works
and will be utilized by the Public Works Supervisor/Water System Manager, his truck will in turn be passed on to the
frontline staff for use in the field.
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 2017-2018
biennial budget.
Sincerely,
Robert Putaansuu
Mayor
Page 2
CITY
OVERVIEW
HISTORIC PORT ORCHARD
"
Pod Orchard is the county seat of Kbeap. But it was not always the county oaat, nor was it always
called Port Orchard.
Originally called Sidney, Port Orchard was platted in188GbyFrederick Stevens,
who named itafter 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 hepaid $900 for 881/2 acres with the intention
of creating a town.
exowsYoTsyswn
The boundaries were similar huthose today -Sinclair Inlet
on the north, Mitchell Road on the east, South Street onthe
nouth, and one block west ofShort 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. 1800, and was the find in Kitaap County to be both platted and
FeEoEmm«mTsvEmo
Shortly after Sidney was platted, the Navy Department was looking for asite for n
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).
�
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.
legislature and
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
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
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, relocate your business, or grow your
service is our top priority. All city employees are
Page 4
business, our staff 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. November brings the three day
Chocolate Festival consisting of the Chocolate
Ball, silent auction, and public sampling. Close
out the year with the Annual Festival of Chimes
and Lights and Jingle Bell Run — fun for the
entire family.
2017 PUBLIC ACCESS & AMENITY PROJECTS
This coming year will bring additional work on the Bay Street Pedestrian Pathway; McCormick Village
Park; and Dekalb Pier.
In 2017 the City continues the Pedestrian
Pathway by acquiring properties necessary
to proceed with the final construction phase
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.
McCormick Village Park began construction in 2014 with the
completion of a restroom, parking area, and trail. In 2016 Phase
Page 5
11 brought us the final design, partially funded with a grant from the Washington State Recreation and
Conservation Office (RCO). The build -out of the park is expected to be completed in 2018. Once
completed, the 27.4 acre McCormick Village Park will provide the Port Orchard community with
playgrounds, trails, picnic shelters and tables, and natural wetlands and forest.
The Dekalb Pier project began in 2013 with construction of the pier and uplands. In 2016,the project
was completed adding a 300 foot pier extension, as well as floats and piling replacements, providing the
required 7-foot minimum water depth beneath moored vessels. This project included funding from grants
administered by the Washington State Department of
Commerce. The Dekalb Pier will provide boaters with a
convenient spot to load and unload watercraft. It also allows
citizens an area to sit and watch the boats, have a picnic at the
provided picnic table, or fish from the pier.
The City of Port Orchard continues to work towards making the city a place where its citizens want to
live. As we move towards completion of these projects, rest assured that we will continue to look for ways
to improve our city.
Page 6
GENERAL INFORMATION:
Form of Government
Type of Government
Location
County
Land Area
Rank in Size/State
Rank in Size/County
Population - 2016
Assessed Valuation (Taxable)
City Employees
GENERAL INFORMATION
Mayor -Council
Second -Class City
Kitsap Peninsula
Kitsap
9.35 Sq. Miles
66
3
13,810
1,532,640,083
88
2017 PROPERTY TAX LEVY:
Regular Levy $2,699,376
2017 PROPERTY TAX RATE:
Port Orchard City
State School Levy
Kitsap County C.E.
Kitsap County Mental Health
Kitsap County Veterans Relief
Kitsap County Conservation Futures
P.U.D.
Port Of Bremerton
S.K. Schools
S.K. Fire & Rescue
Kitsap Regional Library
Total Property Tax Rate
UTILITY TAX RATE:
Electric, Telephone, Solid Waste
Gas
Cable
PARKS & RECREATION:
Total Acreage
Number of Parks & Playgrounds
1.761085
2.116735
1.004677
.025000
.013000
.043511
.074108
.350545
3.245166
1.962012
.353368
10.949207
6%
2%
5%
71.76
9
STREETS:
Total Streets in Miles
Total Pedestrian Trails in Miles
SALES TAX RATE:
State
Criminal Justice
City
Kitsap County
Kitsap Transit
County Jail Expansion
Emergency Communications
KC Mental Health Treatment Serv.
State Administration Fee
Sales Tax Rate
STATE EXCISE TAX RATE:
Water Utility
Sewer Utility
Storm Drainage Utility
68.18
0.50
6.50
0.10
0.84
0.15
1.10
0.10
0.10
0.10
0.01
9.00
5.029%
3.852%
1.800%
HOTEL/MOTEL TAX RATE: 0.20%
BUSINESS LICENSE FEE:
General Business
Non -Profit Business
$35.00
No Cost
LICENSES & PERMITS ISSUED IN 2016:
General Business Licenses 2641
Building Permits 398
ELECTION & VOTER REGISTRATION:
Number of Registered Voters 9,106
2017 UTILITY BI-MONTHLY RATE:
Water $60.50 base up to 5000 gal.
+ 2.75-3.40 for each add'I 1000 gal.
Sewer $124.00
Storm (Residential) $28.00
Page 7
STATISTICAL INFORMATION
NFORMATUON
Incorporated in1898
Elevation: 140feet
Latitude: 47.53N.Longitude: 122.G4VV
Population density: 1.476.5people per square mile
Population in 2014: 13,266. Population change since 2000: +72.4%
K8ales:G.340
Females: G.017
Median resident age:
33.4 years
Washington median age: R211=19AMEEM 37.5yaara
For population 25 years and over in Port Orchard:
° High school orhigher: Q2796
~ Bachelor's degree orhigher: 25.0Y6
° Graduate or professional degree: 8.8Y6
~ Unemployed: 8.8%
~ Mean travel time howork (commute): 25.8 minutes
For population 15 years and over in Port Orchard city:
° Never married: 9.5%
~ Now married: 51.3Y615
* 8epanstexd:1.8Y6
~ VVk1owed:5.3Y6
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.
eq°F
80°F
70°F
°F
517°F
40°F
3CPF-
20°F
Average Temperatures
Jars Feb Mar Apr May Jun Jul Aug Sep oc Nov
Unemployment in September 2015:
Port Orchard:
Washington:
Daily high
Average
Daily law
4A5 av
5.0%
4.8%
Precipitation
Full-time law enforcement employees in 2015, including police officers: 24 (22officers).
Officers per 1,000 residents here: 1.63
Washington average:
1.45
Estimated median household income in 2015: $65,718 (it was $34,020 in 2000)
Port Orchard: $65,718
Washington:
$64,129
Estimated per capita income in 2015: $29,401 (it was $16,382 in 2000)
Estimated median house or condo value in 2015: $261,396 (it was $117,000 in 2000)
Port Orchard: $261,396
Washington:
$284,000
muum.
Mean prices in 2015: All housing units: $334,446; Detached houses: $3596,176; Townhouses or other
attached units: $312,768; In 2-unit structures: $238,408; In 3-to-4 unit structures: $457,348; In 5-or-more-
unit structures: $249,856; Mobile homes: $126,927; Occupied boats, RVs, vans, etc.: $107,463
Page 9
Horne Sales in Port Orchard, WA
160 __ _...__.___.... _____.__ __. ____._.- $160 000
140_ $140,
12 Y S120,
100 4100 000
,000
,000
4 .. �.000
,000
2012
Median gross rent in 2015: $1,063
2013
20014
Hone Sates
Per 1).taqer
Median real estate property taxes paid for housing units with mortgages in 2015: $2,528 (1.0%)
Median real estate property taxes paid for housing units with no mortgage in 2015: $2,448 (1.0%)
Single-family new house construction building permits
• 1997: 22 buildings, average cost: $76,400
• 1998: 38 buildings, average cost: $72,400
• 1999: 51 buildings, average cost: $68,600
• 2000: 36 buildings, average cost: $81,800
• 2001: 28 buildings, average cost: $84,900
• 2002: 36 buildings, average cost: $75,800
• 2003: 69 buildings, average cost: $69,800
• 2004: 48 buildings, average cost: $135,900
• 2005: 23 buildings, average cost: $122,100
• 2006: 48 buildings, average cost: $135,900
• 2007: 37 buildings, average cost: $145,500
• 2008: 15 buildings, average cost: $162,800
• 2009: 54 buildings, average cost: $199,600
• 2010: 115 buildings, average cost: $209,500
• 2011: 66 buildings, average cost: $215,200
• 2012: 88 buildings, average cost: $244,800
• 2013: 42 buildings, average cost $195,600
• 2014: 49 buildings, average cost $229,300
SOURCES:
City-Data.com - http://www.city-data.com/city/Port-Orchard-Washington.html
U.S. Census Bureau - http://www.factfinder.census.gov
Office of Financial Management - http://www.ofm.wa.gov/pop/april1/default.asp
*The data presented is the most current information available
Page 10
���� �� ���� �
���� n x —��«� n ��
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
-4
Council sets broad goals, initiatives
|
and policy, which provides budget
|
Finance Department compiles the
oo-J, "Preliminary Budget requests" and
supplemental requests
-�
/Mayor 8Treasurer review "Preliminary Budget" and supplemental
\ requests and make budget recommendations /
The Mayor's Preliminary Budget, including the
Mayor's Budget Message, ispresented mthe { N~
Council, and made available mpublic. {
City Council wmrkotudiesare held
mdeliberate onsupplemental `
requests and budget issues
Budget Adoption
Final Budget adopted by
City Council
Midbiennium Review
No
'
City Clerk publishes notice orfiling orpreliminary
budget and notice of public hearing date.
City Council sets
property tax levy
Public hearing nnproposed
budget isheld atCouncil meeting
City transmits final budget to the
/ Division mMunicipal Corporation mthe � Budget document made
OLaLe Auditor uunuemmmom / avai/uulemthe public
Association orWashington Cities ,/
|CUyCounm»eanngon/
' review outcome
Page 11
Revenue Hearing and
City Council sets property tax levy
B��^
BUDGET CALENDAR
2017 MID -BIENNIAL BUDGET REVIEW SCHEDULE
• Departments provided Budget Status Report
* Treasurer reviews Budget Status Reports with the Mayor
* Departments are consulted onpossible modifications tothe biennial budget
SEPTE[NBER
* Treasurer preliminary review and status report
* Council Finance Committee initial review of status report
• Potential Department Director Interviews on modifications
OCTOBER
* Public Hearing on Revenue Sources leading to setting 2018 Property Tax Levy
Collection
* Work Study Session Mid -Biennial Review modification recommendations
* Proposed modifications made available bothe public
° Continuation ofCouncil Finance Committee review
NOVEMBER
* Hearing Setting 2018PropartyTaxLavyCoUeotun
* Ordinance setting 2018Property Tax Levy
° Work Study Session continuation
* Council Finance Committee onmodification recommendations
[�
^�ECEMBER
° Public Hearing on modifications tothe biennial budget advertised edleast once,
and held nolater than the first Monday inDecember and may becontinued from
time totime.
* At such hearing, the Council may consider a proposed Ordinance to carry out such
modification, subject to provisions of RCW 35.34
U/\N[]/\RY 2018
2018 CALENDAR FOR PREPARATION AND ADOPTION OF 2019-2020
BIENNIAL BUDGET
DULY
AUGUST
• Mayor discusses 2019-2020 fiscal year goals and aspirations with Department
Heads. The meetings are non -documentary
• Project Revenue estimates for 2019-2020
• Current budget mid -year report to Finance Committee
• Personnel Salary and Benefits projections for 2019-2020
• Departments provided budget preparation material to prepare detailed estimates
for the 2019-2020 budget.
• Treasurer prepares revenue projections for all funds; estimate ending balance for
the General Fund on December 31, 2018
SEPTEMBER
• Department Heads submit budget and supplemental requests to the Finance
Department
• Finance Department reviews budget requests for formatting and account coding
• Mayor and Treasurer review "Preliminary Budget -Narrative" and department
requests
• Treasurer schedules meetings with Mayor and Department Heads to review
budget and supplemental requests
• Finance Department prepares Preliminary Budget Publication
OCTOBER
• Preliminary Budget delivered to the City Council and available to the public
• Council Meeting — Public Hearing on Revenue Sources
• Finance Committee Meeting to Review Preliminary Budget
• Council Study Session regarding 2019-2020 Budget and Revenue
• Publication of notice of availability of the 2019-2020 Preliminary Budget for public
review and public hearing notice for the proposed final budget to be published
• All day Finance Committee meeting: Department budget review
NOVEMBER
• City Council Meeting for the first and final reading of an Ordinance setting the 2019-
2020 Property Tax Levy
• Finance Committee meeting to review the comprehensive operating and capital
budgets
• Council Study Session on proposed budget
• Copies of Proposed Budget made available to the public
• City Council meeting: Public hearing and first reading of the 2019-2020 Budget
Ordinance
• City Council meeting adopting the 2019-2020 final budget
Page 13
ORDINANCE NO. 040-16
AN ORDINANCE OF THE CITY OF PORT ORCHARD, WASHINGTON ADOPTING THE
2017-2018 BIENNIAL BUDGET.
WHEREAS, the preliminary budget for the 2017-2018 biennium, available October 3, 2016,
was submitted to the City Council; and
WHEREAS, the City Council held a public hearing on revenue sources on October 11, 2016;
and
WHEREAS, the Council Finance Committee met on October 31, 2016 and conducted
department interviews and discussed the preliminary budget to make final recommendations to
the Council which included the participation of the four additional council members; and
WHEREAS, the City Council held a comprehensive work study session on the 2016
preliminary budget on November 15, 2016 and considered the Council Finance Committee's
recommendations; and
WHEREAS, A Notice of Hearing was published on November 18, 2016, and November 25,
2016, in the Port Orchard Independent newspaper stating the 2017-2018 preliminary budget was
on file with the City Clerk and copies could be obtained at the office of the City Treasurer, and
inviting the public to attend and/or submit written comments at the public hearing held
December 5, 2016; and
WHEREAS, the City Council held a public hearing on December 5, 2016 regarding the
preliminary budget for the 2017-2018 biennium seeking public input on city priorities, public
safety enhancements, cultural and recreational opportunities, and other public services; and
WHEREAS, a copy of the 2017-2018 preliminary budget has been on file with the City Clerk
and copies available from the City Treasurer for examination by the public during the time it was
considered by the City Council; now, therefore,
THE CITY COUNCIL OF THE CITY OF PORT ORCHARD, WASHINGTON, DOES HEREBY
ORDAIN AS FOLLOWS:
SECTION 1. the Budget of the City of Port Orchard for the 2017-2018 biennium is hereby
adopted in its entirety as the biennial budget of the City of Port Orchard for 2017-2018 biennium
as set forth below:
(1) Estimated Revenue From All Sources: $75,869,894
Page 14
Ordinance No. O48'l6
Page 2 of 2
(2) Estimated Appropriations:
Current Expense Fund 21,I98,624
Street Fund 3,900,635
Criminal Justice Fund 1,055/400
Special Investigative Unit Fund 68i500
Water -Sewer Utilities Fund 25,373,700
Storm Drainage Utility Fund 3,926000
Total Operating Funds 55,522.859
Other Non -Operating Funds I0,347,035
Total Funds 75,869,894
SECTION 2'Severabi|ity |fany section, sentence, clause orphrase ofthis 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 orphrase ofthis Ordinance.
SECTION 3. Publication. This Ordinance shall be published by an approved surnrnan/
consisting of the tide.
SECTION 4. Effective Date. This Ordinance shall take effect and beinfull 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 City Clerk in authentication of such passage this 13 th day of December 2016.
Robert Putaansuu, Mayor
Brandy Rinearson, CIVIC, City Clerk
APPROVED AS TO FORM:
aron Cates, City Attorney
PUBLISHED: December 23,2OlO
wEFFECTIVE DATE: December , 2016
'^�� -
.~
�
3ponsore"v:
Page 15
[--Legislative Branch
Council
[ ____
City Clerk
Deputy
City Clerk
Office
Assistant
ORGANIZATION CHART
Citizens
Treasurer
Assistant
Treasurer
11
Accounting
Assistants
6
Executive Branch
Mayor
Engineer/
Public Works
Director
Supervisor/
Water Sys.
Mgr.
Assistant
City
Engineer
IT Manager/ Stormwate
LAN Program
Technician Manager
IT Support
Specialist
HR ,
Coordinator l
Public
Works
Crew
8
Mechanic
Office
Manager
Office
Assistant
0.6
GIS Specialist/
Dev Review
Assist
Public
Works
Foreman
City
Electrician
Stormwater
Employee
Parks
aintenance
2
Stormwater
Maintenance
Water
I Systems
Coordinator
Community
Development
Director
Office
Manager/
Permit
Coordinator I
Office
Office
Assistant Manager
Ad min
Assistant
0.7
Permit
Clerk
Associate
Planner
2
Records/
Evidence
Clerks
2.25
Public Service
Officer —
Parking
Enforcement
Long Range]
j Code
Associate Enforcement
Planner
Parks Summer
Help
4
Building
Inspector
Judicial Branch
Municipal Court
Chief of
Police
Commander
Sergeants [
i
Officers
18
I
Police
Reserves
Public Service
Officer —
Court
0.75
Judge
Court
Administrator
Court Clerks
3.6
Page 16
ORGANIZATION CHART
Citizens
Mayor
Police
Public Works
— Engineering
Facilities
Maintenance
— Parks
Streets
Storm
— Drainage
L. Water/Sewer
Finance &
Technology
Administration
Community
Development
Building
Code
— Enforcement
Planning
Council
Council
Committees
Economic
Development/
Tourism
Finance
Festival of
Chimes &
Lights
Lodging Tax
Advisory
Public
Property
Utilities
Boards/
Commissions
Animal
Control
Appeal Board
Building
Board
of Appeals
Civil Service
Commission
Design
Review Board
Kitsap County
Public
Facilities
Board
Planning
Commission
Solid Waste
Advisory
Board
Page 17
OFFICIALS
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»��n n n��n��^u-��
ELECTED OFFICIALS TERM EXPIRATION
RobedPutaonouu December 31.201H
COUNCIL MEMBERS
POSITION No. 1
ShawnCuooiavdi December 31.2810
POSITION No. 2
BekAehby December 31.2017
POSITION NO. 3
Scott Diener December 31.2017
POSITION No. 4
JohnC|auoon December 31.2019
POSITION NO. 5
CindyLuoareUi December 31.2019
POSITION NO. 6
Fred Chang December 31.2017
POSITION No. 7
APPOINTED OFFICIALS
Allan J.Martin Treasurer
Mark Dorsey Public Works Director/City Engineer
Geoffrey Marti Police Chief
Nicholas Bond Community Development Director
Sharon Cates nfLighthouse Law Group Attorney
BOARDS AND COMMISSIONS
ANIMAL CONTROL APPEAL BOARD
CURRENT MEMBERS: Lorraine Olsen, Dr. Nancy Isbell, and Bjorn Bjorke
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 31 st.
BUILDING BOARD OF APPEAL
CURRENT MEMBERS: David Fall, Matt Zawlocki, Sean Hoynes, Scott Kiele, Robert McGee,
Wayne Senter, Vacant
The Building Board of Appeal consists of five individuals, one from each of the following professions 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 are as follows:
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.
2.) Registered design professional with structural engineering experience.
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.
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.
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 a position of responsibility.
CITY'S REPRESENTATIVE TO THE SOLID WASTE ADVISORY BOARD
CURRENT MEMBERS: Stephanie Bailey
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.
Page 19
CIVIL SERVICE COMMISSION
CURRENT MEMBERS: Ken Kambich, David Southard, and Rick Wyatt
The City of Port Orchard Civil Service Commission shall be composed of three members who shall serve
without compensation and who shall have qualifications, powers, and duties prescribed and directed by
Chapter 41.12 RCW. The commission members shall be appointed by the Mayor for six -year terms to
expire on December 31 st.
DESIGN REVIEW BOARD
CURRENT MEMBERS: John Purves, Diane Buchanan, Shannon Childs, David Bernstein, Noel
Larson
The Design Review Board consists of 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 Community
Development regarding the applications' consistency with adopted design guidelines.
KITSAP COUNTY PUBLIC FACILITIES DISTRICT BOARD
CURRENT MEMBERS: Adrienne Breznau
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.
PLANNING COMMISSION
CURRENT MEMBERS: Stephanie Bailey, Annette Stewart, Trish Tierney, Tim Drury, Marcus
Lane, Suanne Martin Smith, Mark Trenary
Planning Commission members serve a six 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, researches and reports 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 may be a non-resident of the City who meets on the third Monday evening of each
month in the City Council Chambers.
Page 20
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: Bek Ashby, Clancy Donlin, and Fred Chang
Committee responsibilities include public events and tourism related issues.
FINANCE COMMITTEE
CURRENT MEMBERS: John Clauson, Bek Ashby, Shawn Cucciardi
Committee reviews contracts and financial issues of the city.
FESTIVAL OF CHIMES AND LIGHTS COMMITTEE
CURRENT MEMBERS: Cindy Lucarelli, and Clancy Donlin
Committee recommends activities and advertisements on the subject and issues that have been
historically assigned to this committee.
LODGING TAX ADVISORY COMMITTEE
CURRENT MEMBERS: Fred Chang, 4 Hoteliers, and 4 Non -profits
Committee reviews lodging tax applications and provides recommendations to the Council for distribution.
LAND USE COMMITTEE
CURRENT MEMBERS: Shawn Cucciardi, John Clauson, Scott Diener
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.
SEWER ADVISORY COMMITTEE
CURRENT MEMBERS: Fred Chang, Cindy Lucarelli, and Scott Diener
The committee meets with the West Sound Utility District Commissioners to discuss the Joint Wastewater
Treatment Facility.
UTILITIES COMMITTEE
CURRENT MEMBERS: Fred Chang, Scott Diener, and Cindy Lucarelli
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 storm -water.
Page 21
COUNCIL GOALS
2017 Goals
• Be ahead of change:
o Update code to address derelict buildings.
o Evaluate staffing and City Hall space needs.
o Continue staff/Council communication regarding the Gorst project.
o Track changes in WSDOT's plan for addressing the City's fish barrier culverts.
• Harness "the evolution" that is coming to Port Orchard:
o Provide more funding to parks and open space.
• Invest in downtown and the waterfront:
o Create a conceptual design for the next phase of the Bay Street pathway.
o Determine the future of the marquee.
o Begin planning how to move parking off the waterfront.
• Engage community members:
o Begin plans for at least 3 sub -areas prioritized in 2016.
o Establish and start a public process for a re -design of the Bethel corridor.
• Balance growth with affordability:
o Begin applying for funding for Tremont.
• Create predictability in development:
o Add to and continue sharing the toolkit to attract businesses and developers to the City.
o Establish policies for development connectivity, and check if this is already in the
comprehensive plan and development regulations.
2018 Goals
• Harness "the evolution" that is coming to Port Orchard:
o Add Sidney Avenue project to TIP for completion by 2023 (or date TBD).
o Evaluate the need for a Parks Department and/or Director.
o Complete conceptual design for joint -use civic center.
• Invest in downtown and the waterfront:
o Continue the Pathway Project.
o Move parking off the waterfront.
• Engage community members:
o Complete all 10 sub -area plans.
• Balance growth with affordability:
o Completed construction of Tremont.
Page 22
CITY OF PORT ORCHARD
Office of the City Treasurer
216 Prospect Street, Port Orchard, WA 98366
Voice: (36o) 876-7023 • Fax: (36o) 895-9029
www.cityofportorchard.us
January 1, 2017
Dear Citizens, elected officials, staff, and friends
You will notice that this budget is a two-year budget, called a Biennial Budget. It is my hope that by the
Council's adoption of a Biennial Budget the City will have more time to focus on its most important tasks
of delivering services to the public, rather than writing budgets each and every year.
Over my tenure as Treasurer it's been my goal to find ways to work smarter by taking what works best in
other places and putting them to work here in Port Orchard. We have incorporated several initiatives over
the years and I am quite proud of what we have been able to accomplish.
Our use of a 24-month Biennial appropriation will consolidate the amount of effort invested in the budget
development and approval process. This is true for finance staff, department staff, and for the Council,
which reviews the materials and eventually adopts a budget. While the benefits may be obvious as it relates
to staff, the Council also realizes significant time savings that can be invested in other matters.
For this budget those include starting and successfully completing the Tremont Widening project,
construction of segment 3 of the Bay Street Pedestrian Pathway that will connect the Marina Park to West
Bay Center. Construction of phase 2 of the McCormick Village Park in 2018, and implementing the
pavement management system to upgrade our streets.
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. Each finance person could succeed at any endeavor they choose. City employees
throughout the various departments are dedicated to providing top notch public services.
I have been humbled by the support of the citizens and impressed 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. Their efforts and desire to make Port Orchard an even better place to live is commendable.
Sincerely,
Allan J Ma
Treasurer
Page 23
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 non -charter code cities (second class city) 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
The City follows the generally accepted accounting principles (GAAP) as it applies to governmental units.
The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for
establishing governmental accounting and financial reporting principles. As prescribed by RCW
43.09.200 the City of Port Orchard utilizes the Budgeting, Accounting and Reporting System (B.A.R.S.) in
the financial operations of the City.
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.
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
Page 24
370. Proprietary Income
380. Non -Revenues
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 Services
520. Public Safety
530. Utilities & Environment
540. Transportation
550. Natural & Economic Environment
560. Social Services
570. Culture & Recreation
580. Non -Expenditures
591-593. Debt Service
594-595. Capital Expenditures/Expenses
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
.21 Uniforms
.30 Supplies
.40 Other Services & Charges
.50 Intergovernmental Services & Taxes
.60 Capital Outlays
.70 Debt Service: Principal
.80 Debt Service: Interest and Related Costs
.90 Interfund Payments for Services
Page 25
The following chart summarizes the amount of detail required for Revenue & Expenditure coding.
Fund
Department
Prime Digit
Basic Account
500 (Expenditures) 300 (Revenues)
510 310
Sub -Account 514 316
Element 514.20 316.40
Sub -Element 514.23 316.41
Object 514.23.30
Sub -Object 514.23.31
FUND:
Used to identify funds created and maintained for a particular purpose.
DEPARTMENT:
The City uses the optional Department category to differentiate expenses for each individual department.
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/SUBELEMENT:
Revenues - The numbers assigned to further identify specific types of revenues with a particular
Basic/Sub category.
Expenditures - The numbers assigned to further identify specific types of activities related to the particular
Basic/Sub category.
Page 26
OBJECT/SUBOBJECT:
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 DESIGNATION AND CLASSIFICATIONS
The City budget implements Governmental Accounting Standards Board (GASB) Statement 54 Fund
Balance Reporting and Governmental Fund Type Definitions to improve financial reporting by providing
easily understood fund balance categories and classification. The classifications set-up a hierarchy
based primarily to reflect constraints on how the money in the fund can be spent.
THE FUND CLASSIFICATIONS ARE:
• Nonspendable fund balance includes amounts that are not in a spendable form (inventory, for example)
or are required to be maintained intact (the principal of an endowment fund, for example).
• Restricted fund balance includes amounts that can be spent only for the specific purposes stipulated by
external resource providers (for example, grant providers), constitutionally, or through enabling legislation
(that is, legislation that creates a new revenue source and restricts its use). Effectively, restrictions may
be changed or lifted only with the consent of resource providers.
• Committed fund balance includes amounts that can be used only for the specific purposes determined
by a formal action of the government's highest level of decision -making authority. Commitments may be
changed or lifted only by the government taking the same formal action that imposed the constraint
originally.
• Assigned fund balance comprises amounts intended to be used by the government for specific
purposes. Intent can be expressed by the governing body or by an official or body to which the governing
body delegates the authority. In governmental funds other than the general fund, assigned fund balance
represents the amount that is not restricted or committed. This indicates that resources in other
governmental funds are, at a minimum, intended to be used for the purpose of that fund.
• Unassigned fund balance is the residual classification for the general fund and includes all amounts not
contained in the other classifications. Unassigned amounts are technically available for any purpose. If
another governmental fund has a fund balance deficit, then it will be reported as a negative amount in the
unassigned classification in that fund. Positive unassigned amounts will be reported only in the general
fund.
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 2017-2018 budget contains 22 funds.
Each fund has a unique 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.
Page 27
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)
The primary fund of the City is the General Fund. 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. 84% of these services are
supported by taxes (Property tax 24%, Sales tax 41% Utility tax 16% and other taxes 1%). Other
revenues include Charges for Goods and Services 5%, Fines and Forfeits 2%, Licenses & Permits 3%
and Intergovernmental Revenues 5%. In 2017-2018 Miscellaneous Revenues factor about 2%.
SPECIAL REVENUES FUND (100-199)
These Funds account for revenues that are restricted or committed to expenditure for specific purposes.
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. B.A.R.S. defines restricted revenues as
"resources externally restricted by creditors, grantors, contributors, laws or regulations of other
governments, or restricted by law through constitutional provisions or enabling legislation." The definition
for committed revenues is "resources with limitations imposed by the highest level of the government, and
where the limitation can be removed only by a similar action of the same governing body."
DEBT SERVICE FUNDS (200-299)
Debt Service Funds account for the City's financial resources that are restricted, committed or assigned to
expenditure for principal and interest. The City has one Debt Service Fund.
CAPITAL PROJECTS FUNDS (300-399)
Acquisition or construction of capital projects are accounted for here. The City has three Capital Project
Governmental Funds. The Capital Construction Fund receives transfers from other general funds or
revenue from grant proceeds to use on capital projects. The Cumulative Reserve for Equipment
Replacement Fund where funds are placed as authorized by Council to use for equipment purchases.
The Street Capital Projects Fund is for street projects; revenues from grant dollars and a portion of the
fuel tax revenues are placed here.
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 City has three Agency Funds. The 1984 Refunding Fund is an expendable trust fund to
pay outstanding bonds with monies held by the refunding trustee, US Bank. 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.
Page 28
PROPRIETARY FUND / ~ . TYPES
Proprietary Funds are used to account for services provided to the public where the majority of the costs
are supported by user fees and charges. The City has two Proprietary Funds —VVater Sewer Utility and
Storm Drainage Utility.
General Fund
Funded by: Property Tax, Sales Tax, Utility
Tax, Franchise Tax, Fuel Tax,
Fees & Grants
Legislative & Executive
Administrative & Record Services
Finance
Legal & Judicial
Central S—ime.
Law Enforcement
Building, Planning
Forks
Special Revenue Funds
I Funded by; State Shared Revenue, Hotel/
Motel Tax, Impact Fees, Developers Fees,
from other Funds
Criminal Justice
Tourism
Development Projects
Debt Funds
Capital Projects
Funded by: Real Estate Excise Tax REET)
Fuel Tax, Granb,
& Transfers from other Funds I
Capital Facilities
Capital Equipment
Enterprise Funds
Water Capital Projects
Sewer Capital Projects
Storm Drainage & Flood
I Management Capital Projects
�
�
Agency Funds
State & Local
Pass Through
Funds
�� FUNDS
CITY
CURRENT EXPENSE —FUND 001
The Current Expense Fund accounts for all financial resources except those required to be accounted for
inanother fund.
CITY STREET -FUND 002
City Street Fund isageneral fund that accounts for City street revenue sources, including 95% of the
Motor Vehicle Fuel Tax to be used for city street purposes. In 2016 a Transportation Benefit District
(TBD) was created implementing a car tab fee to fund street maintenance and repair projects. Revenues
from the T0D are deposited into the City Street Fund for projects. Expenses for all other street related
operations, maintenance and improvements are coded here aewell.
STABILIZATION -FUND 003
A Stabilization Arrangement in an amount of two months of its five year arithmetic mean of 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 resolution. The City Treasurer must quantify, document and present the
significance of qualifying event. Authorization for spending stabilization nuoan/eo requires a simple
majority vote ofthe City Council.
CRIMINAL JUSTICE -FUND 103
In 1900the legislature passed a bill to provide funding for Criminal Justice to local government. These
revenues are placed in this account and must be used exclusively for Criminal Justice purposes.
SPECIAL INVESTIGATIVE UNIT -FUND 104
This opaou| revenue fund was created to account for monies and property seized during drug
investigations per RCVV 80.50.505. 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
67.28are 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 pedeotriann, equestrians or
bicyclists as part of streets, roads & highways. Revenues come from the Motor Vehicle Fuel tax. As
required by RCVV 47.30.030. no |enn than 0.42 percent of the total amount of funds received will be
placed into this fund. These funds maybe held for a period ofnot more than 10 years and are to be
expended onthe purposes described above.
REAL ESTATE EXCISE TAX /R|EET\—FUND109
Real estate excise tax (REET) is levied on all sales of real estate. This tax is collected by the State of
Washington and e percentage is passed on to the City. There are two types ofREETfunds. Each has
specific ways in which they may be spent. This fund tracks the receipt and disbursement nfREET 1 and
REET 2. According to RCVV 82.40.010(2) REET 1 funding must be used for capital projects identified in
the capital facilities plan of the City's comprehensive plan. RCVV 82.48.010(0) defines capital projects as
"...those public works projects of a |000| government for p|anning, 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 facilities 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 six
years of receipt, unless there exists an extraordinary and compelling reason for fees to be held longer
than six years. Such extraordinary and compelling reasons shall be identified in written findings by the
City Council.
2003 LIMITED TAX GO REFUNDING BOND -FUND 206
This is a debt service fund created for the purpose of paying principal of and interest on the 2003
refunding bond in the amount of $3,000,000. The City refunded the 1999 Limited Tax General Obligation
Bond that was issued to pay the cost of constructing a new municipal facility. The City has committed to
paying this debt using funds from Cumulative Reserve for Municipal Facilities (73%), and Water -Sewer
Operating (27%). Outstanding principal is $459,900 on December 31, 2016.
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 109) which provide the cash flow to complete the projects.
CUMULATIVE RESERVE FOR EQUIPMENT REPLACEMENT -FUND 303
This fund is used to account for financial resources to be used for purchasing and/or replacing Current
Expense and City Street capital equipment.
STREET CAPITAL PROJECTS -FUND 304
This fund is used to monitor restricted revenues and expenditures for Street Capital Projects. Revenues
include the State -levied Motor Vehicle Fuel taxes distributed to the City and street related grant funding.
The City utilizes fuel tax revenues as matching funds for grants specified for street capital project
purposes.
Page 31
WATER SEWER UTILITY -FUND 401
Water Sewer is an enterprise fund used to account for operations 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. If issued, debt is backed solely
by fees and charges and the cost of providing services for an activity must legally be recovered through
water and sewer fees or charges.
WATER SEWER EQUIPMENT REPLACEMENT -FUND 402
This enterprise fund was created for purchasing and/or replacing Water Sewer equipment.
CUMULATIVE RESERVE FOR WATER SEWER -FUND 403
This enterprise fund was created for Water Sewer capital outlay, debt service, and maintenance and
operation, into which the revenues received from capital facility charges and fees in lieu of assessment
are placed. The purpose of this fund is to build up reserves to be expended for betterments and
improvements to the utilities, with debt service and maintenance and operation to be funded as
necessary.
STORM DRAINAGE UTILITY -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. If issued, debt is backed solely by fees and charges and the cost of providing services for
an activity must legally be recovered through storm drainage fees or charges.
STORM DRAINAGE EQUIPMENT REPLACEMENT -FUND 422
This enterprise fund was created for purchasing and/or replacing Storm Drainage utility equipment.
STORM DRAINAGE CAPITAL FACILITIES -FUND 423
The purpose of this fund is to build up reserves to be expended for betterments and improvements to the
storm drainage utility, with debt service and maintenance and operation to be funded as necessary.
1984 REFUNDING -FUND 621
An expendable trust fund to pay outstanding bonds with monies held by the refunding trustee, US Bank.
In 1984, the 1962, 1963, 1973 and 1977 bond issues were refinanced and the money was invested in US
Treasury and Agency obligations to match the debt service schedule. The 1977 bond issue is the only
remaining debt, with principal of $5,000 and interest of $250 for a total of $5,250 outstanding as of
December 31, 2016. The issue will be paid off in 2017 and any money remaining will be transferred and
paid into the Water Sewer Operating Fund.
TREASURER'S TRUST & AGENCY -FUND 631
This agency fund collects fees which the Treasurer, acting as an intermediary depositary, 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.
Page 32
WASTEWATER TREATMENT FACILITIES FEE -FUND 632
This agency 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 dollars are held in trust to
mitigate the debt and future construction costs for the Wastewater Treatment Facility.
BUDGET PROCESS
A biennial appropriated budget is adopted for the general fund, special revenue funds, debt service funds
not related to special assessments, and capital projects funds on the modified accrual basis of
accounting. Budgets for debt service and capital project funds are adopted at the level of the individual
debt issue or project and for the fiscal periods that correspond to the lives of debt issues or projects.
There is no difference between the budgetary basis and generally accepted accounting principles.
Proprietary funds are budgeted on the full accrual basis for management control purposes only.
Appropriations for general and special revenue funds lapse at year-end.
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. With accrual accounting, revenue is recognized
when earned and measurable (usually evidenced by delivery of goods or services to a customer and
issuance of an invoice for same). Expenditures are recognized when the liability is incurred (usually
measured by receipt of goods or services rendered). Modified accrual accounting is a hybrid of cash and
accrual methods. Revenue is recognized when earned, measurable, and available. Expenditures are still
recognized when the liability is incurred. This accounting method is used for the budget process and the
audited financial statements.
Port Orchard now 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 facts
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 a supplemental budget
indicating any staffing changes, capital projects or other items that are not included in their regular
budget. Department budgets are returned to Finance by the 1st 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.
Page 33
Council makes its adjustments to the preliminary budget and after two public hearings, and prior to
December 31st, 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.
BUDGET AMENDMENTS
The City Treasurer 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 approved by one more than the majority
after two readings. 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 is annexed into
South Kitsap Fire District #7 (SKFD). In 2012 the City resident's 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 2017 assessed valuation for properties in the City of Port Orchard is $1,532,610,083. The 2017
Property tax levy is $10.9492 per thousand of assessed valuation of which the City receives $1.7611.
2007
2008
2009
2010
2011
726, 921, 614
814,625,858
833,125,854
2.0768 1,509,652
1.8949 1,543,671
1.9488 1,623,607
1,165,037,143 2.1424
1,239,258,364 2.1192
2,495,925
2,626,382
2012 1,192,138,362 1.8477 2,202,693
2013 1,312,770,504 1.7573 2,307,207
Page 34
2014 1,319,792,155 1.6979 2,240,898
2015 1,347,919,629 1.7252 2,325,748
2016 1,405,166,175 1.7493 2,458,008
2017 1,532,610,083 1.7611 2,699,058
• The 2010 increase is due to the McCormick Woods Annexation completed in July 2009
• In 2010 Port Orchard residents approved annexation into the Kitsap Regional Library District.
This became effective in 2012, which along with declining property values caused the decrease
in revenues.
• The 2013 increase is due to the Bethel North Annexation completed April 2012.
• The City's Property tax dollars are distributed between the Current Expense Fund and City Street
Fund. Council determines actual distribution during the regular budget sessions. 2017-2018
property tax revenues are estimated to be 24% of the General Fund revenues.
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 8.7% 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. For 2017-2018
sales tax represents an estimated 41% of the General Fund revenues.
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 and telephone utility tax. The rate imposed for natural gas is 2% in 2017, a rate increase is
budgeted in 2018 to increase the amount to 6% for garbage utility tax the imposed rate of tax has
remained at 6% since 1975. 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.
Page 35
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.
Bingo/ Rai
Amusement Games 2% 2%
Punchbaard /Pull Tabs ' 10% 3%
Card Room
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%, beginning in 2008.
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
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.
1-1183 was approved by voters, privatizing liquor sales in the state. In general, liquor taxes remain and
local governments continue to receive revenue from the liquor markup (the primary source of revenue for
liquor profits) has ended. However, the initiative provides annual license fees for distributors and
retailers, a percentage of which is distributed to cities. For 2017 the per capita projection is $8.45 for
liquor board profits and $4.67 for liquor tax. Liquor profits are now revenues received for licensing fees
from distributors and retailers.
The State levies a tax per gallon on motor vehicle fuel. Cities receive a percentage of the tax levied by
the State based on a state formula per capita. These revenues are restricted in use for street related
expenses. In 2017-2018 biennium the City of Port Orchard estimates it will receive $605,707 in fuel tax
revenues. Of this amount 0.42% is required to be set aside for paths and trails. The remaining balance
Page 36
will have 95% utilized in the City Street operations and the remaining 5% will be placed in the Street
Capital Projects Fund to use as a local match for grants.
HB 2136 Marijuana -Reforms -Taxation provides revenue sharing of the Marijuana Excise Tax. Per MRSC
the formula for distribution is as follows:
• 60 percent is distributed to counties that have not prohibited the sale, production or processing of
marijuana. The distribution amount allocated to each county, including the portion for eligible
cities within the county, is ratably based on the total amount of taxable sales of marijuana
products subject to the marijuana excise tax in the prior fiscal year within the county, including all
taxable sales attributable to the incorporated areas within the county.
• After making any distribution to the counties, the state treasurer must distribute the remaining
amount to eligible cities within the counties. The share to each eligible city within a county must
be determined by a division among the eligible cities within each county ratably based on total
retail sales from the prior fiscal year
• Beginning in FY 2018, if marijuana excise tax collections deposited into the general fund in the
prior year exceed $25 million, then the legislature must appropriate an amount equal to 30% of all
marijuana excise taxes deposited into the general fund to be distributed to counties & cities.
FEDERAL 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 2017-2018.
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. The 2017-2018 budget continues funding for
Right of Way purchases as the City moves forward with the ROW project.
US DEPARTMENT OF TRANSPORTATION / WSDOT - TREMONT STREET WIDENING PROJECT
This WSDOT pass through grant will widen Tremont Street to provide four continuous lanes between Port
Orchard Blvd and SR 16. Two existing signalized intersections within the project have been designed as
roundabouts at South Kitsap Blvd and Pottery Ave. In addition to providing roadway widening and
aesthetic improvements, this will provide curb, gutter, and sidewalks along both sides of the road;
intersection modifications; improvements to storm drainage facilities; traffic signal and illumination
upgrades; retaining walls and bike path. In 2017-2018 the City has budgeted $9,596. These funds are
budgeted in the Street Capital Projects Fund.
Page 37
STATE GRANTS
WA STATE RECREATION He CONSERVATION OFFICE (RCO) — MCCORMICK VILLAGE PARK
The City will use the remainder of this grant in 2018 to construct Phase II of the McCormick Village Park,
a partially developed 30 acre park. Improvements include: completion of multi -use perimeter loop trail
with pedestrian bridge, entry plaza; children's playground; wetlands boardwalk with interpretive signs;
wetlands viewing platform; and other improvements. The grant award is $385,500 with the City providing
an additional $385,500 match for this multiyear project. This project is budgeted in the Capital
Construction Fund.
WA STATE TRANSPORTATION BUDGET — BAY STREET PEDESTRIAN PATH
The City will utilize $480,000 of a $3.5 million award from the state transportation package in 2017 to
construct Segment 3 of the pathway. $20,000 of the $3.5 million was utilized in 2016.
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. In the General Fund the Charges for Goods and Services category includes
Municipal Court related fines, penalties and other fees, building plan reviews, zoning and developer's fees
and law enforcement services. These activities bring 5% of General Fund incoming revenues. The City's
Proprietary funds, however, are funded almost exclusively on user fees. Charges for Goods and Services
comprise 54% of the new revenues for the Water Sewer Utility and 98% for Storm Drainage Utility.
MISCELLANEOUS REVENUE
Miscellaneous revenues generate 2% of the City's incoming revenues. 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.
DEBT
The City of Port Orchard's legal debt limit, including voter -approved debt, is approximately 38.3 million.
The City's Debt Policy is located in the "Financial Policies" section of the Budget Document.
In 2014 the City was awarded a low interest federal loan from the Drinking Water State Revolving Fund to
design and construct Well 10. 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 total cost of the well project (a maximum amount of six million dollars) becomes a 20 year
loan with annual principle and interest payments beginning one year after the project completion date. In
the 2017-2018 fiscal period the city has budgeted $5,000,000 for the Well 10 project.
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 $253,750, is a low interest, federal, State Revolving
Fund loan payable over 20 years. This loan provided the local match for the grant. Repayment is
expected to begin in the 2017-2018 fiscal period.
Page 38
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 $682,650 in general obligation bonds outstanding
on December 31, 2016.
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. 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:
2003 LTGO Bond -City Hall Capital project 3,000,000 12/1/2019 2%-3.8% $ 682,650
The City provides for cash to fund current debt service requirements as a part of the budgeting process.
Annual debt service requirements to maturity for general obligation bonds are as follows:
—267-__ _w
2019
Principal
459,900
45
Total
Interest Requirement
34,626 494,526
All bond issues comply with arbitrage regulations.
Total
Principal Interest Requirement
170,100 12,806 182,906
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.
Original Issuance Maturity Interest Debt
Name Amount Purpose Date Date Rate Outstanding
McCormick Note $441,250 Capital 11/23/1998 N/A 0.00% $168,250
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
Page 39
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 48% City and 52% 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 $6,195,570 at the end of 2016,
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 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.
Public Works Trust Fund
Loan 1
Loan 2
Capital $10,000,000 2/29/2004 7/1/2022 0.50% $3,315,570
Capital 6,800,000 6/30/2005 7/1/2024 0.50% $2,880,000
West Sound Utility District maintains separate accounting records and prepares separate financial
statements of the operations of the Joint Wastewater Treatment Facility.
Page 40
�� POLICIES
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ADOPTION OF POLICES
The City Council adopted e comprehensive set ofFinancial Polices on Auguot28. 2012. These policies
address revenue, expendUures, operating budged, capital management, accounting debt, cash
management, inwaatmento, and omoen*ss. Adopted financial policies have many benofito, such as
assisting the elected officials and staff in the financial management of the Qty, saving time and energy
when discussing financial matters, engendering public confidence, and providing continuity over times as
a|aotad officials and staff members change. While these policies will be amended pahodioaUy, they will
provide the basic foundation and framework for many of the issues and decisions facing the City. The
policies are written to promote sound financial management and assist inthe Cib/oatabi|ity. efficiency,
and effectiveness.
The City's financial goals seek to anauna 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; maintain and
further develop programs to ensure the long-term ability to pay all ouahn necessary to provide the |ava|
and quality ofservice required by the citizens; and maintain a spirit of openness and transparency while
being fully accountable to the public for the City'afiooa| activities. The policies are available to the public
via the City's website.
REVENUE POLICY
The City structures a revenue system that will assure a ra|iab|e, equitab|e, diveroified, and sufficient
revenue stream to support desired City services. Current expenditures are to be funded by current
revenues. Budgeted revenues are estimated conservatively using accepted standards and estimates
provided by the sbata, other governmental agencies or reliable economic forecasters when available.
General Fund and other unrestricted revenues will not be earmarked for specific purpooeo, aoUviUaa, or
services unless otherwise authorized by City Council or required by law, or generally accepted accounting
pnactioes(GA\P).
If revenues from "one-time" orlimited duration sources are used to balance the City's annual operating
budget, it is to be fully disclosed and explained at the time the budget is written. It is the Cit/agoal tonot
na|y on these types of revenues to balance the operating budget. Enterprise and |nhnnna| Service
operations are tobeoe|f-suppurting. Grant funding for programs nritems which address current priorities
and policy objectives should beconsidered tnleverage City funds.
RESERVE POLICY
The City recognizes the importance of maintaining a reserve account to meet unanticipated needs and tn
fund emergency expenditures. If reserve account in nonexistent or low, there is concern by bond rating
agencies about the entity's ability to make payments in times of economic downturn. Onthe other hand,
if reserve in too high, there is concern that the entity is not using its resources adequately. Maintaining
an adequate reserve is an essential component of cash management and good fiscal practice.
The City's established reserve policy for the General Fund strives tomaintain atwo tier reserve structure.
The policy substantiates an undanignab*d Gonono| Fund ending fund balance of at least five percent of
months ofits five year arithmetic mean of General Fund expenditure budget maintained annually as
resources allow. Funding may come from one time ravanuao, monthly budgeted amounts from general
rovanueo, and transfers from ending fund balance aoauthorized by Council resolution. Authorization for
spending stabilization reserves requires a simple majority vote of the City Council.
CASH MANAGEMENT AND INVESTMENTS POLICY
City funds are required to be managed in a prudent and diligent manner with an emphasis on safety of
principal, liquidity to meet cash flow naquinemente, and financial return on principal (yia|d), in that order.
Investable ba|enmao are held in the Local Government Investment Pool (LG|P) or the Kitsop County
Treasurer local government investment pool. The LG|Pioaninvestment vehicle maintained bythe Office
of the State Treasurer to help local governmental entities achieve higher rates of return by pooling local
funds for economy ofscale. The Kitoap County pool is invested in a||ovvab|a investments authorized by
the Revised Coda of Washington. Both investment pools are tnanopanant, easily aooeooib|e, and highly
stable.
ExPENDITURE POLICY
The City oaako to identify priority aenioao, establish appropriate service |ave|o, and administer the
expenditure of available resources to assure fiscal stability and the effective and efficient delivery of
services. The City strives to adopt an annual balanced budget for the General Fund in which current
expenditures do not exceed current projected revenues. Capital expenditures may befunded from one-
time revenues. 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.
DEBT POLICY
The use of bonds or certificates of participation will only be considered for significant capital and
infrastructure improvements. The City will not use long-term debt topay for current operations. The term
of the debt may not extend beyond the useful life of the improvements being financed. The general policy
of the City is to establish debt repayment schedules that use level annual principal and interest payments.
The City strives tomaintain its bond rating at the highest level fiscally prudent, sothat future borrowing
costs are minimized and access tothe credit market is praoanxsd. The City encourages good relations
with financial bond rating agencies and is directed to follow a policy of full and open disclosure.
The complete text ofPort Omhend's financial policies can beaccessed at:
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 below displays the projections for new revenues, by source, which the City estimates to receive
in 2017-2018. These revenues
allow the City to operate in its
best capacity to serve the
Citizens. The largest source of Fines & Forfeits
incoming revenues are taxes 1%
(34%) which help operate the
general governmental areas of
the City. Charges for Goods
intergovt.
and Services are the next Revenues
largest piece of the pie at 28%. 5%
These are comprised mainly of Licenses &
utilityfees for the Water Sewer Permits
-1%
and Storm Drainage Utility
funds.
CITYWIDE OPERATING EXPENDITURES:
This chart contains the breakout by percentage of cost allocations
2017-2018 Estimated Uses
Debt Service
1%
Interfund
Transfers
20%
Supplies
3%
2017-2018 Estimated Finance Sources
Misc. Revenues
2%
Capital
Contribution
1%
Operating
Transfers
20%
throughout the City. The top three are
Personnel Costs (Salary and
Benefits) at 33%; Interfund
Transfers (20%) for capital
projects; and Capital Outlay
(18%) which includes
acquisitions or additions to
capital assets. Next at 14%
are Services which includes
Professional Services,
Repairs & Maintenance,
Rents & Leases;
Intergovermental Services at
11%, Supplies at 3%, & debt
service at 1%.
Page 43
SUMMARY OF REVENUES
General Fund
Current Expense
Stabilization
Special Revenue Funds
Criminal Justice
Special Investigative Unit
Community Events
Paths & Trails
Real Estate Excise Tax
Impact Fee
Capital Construction Funds
Capital Construction
Cumulative Reserve for Equipment Replacement
Street Capital Projects
Proprietary Funds
EIZEILECI
Water Sewer Equipment Replacement
Cumulative Reserve for Water Sewer
Storm Drainage Utility
Storm Drainage Equipment Replacement
Storm Drainage Capital Facilities
Debt Service Funds
2003 Limited Tax GO Refunding Bond
1984 Refunding
001
00
17,265,824
003
03
104
07
08
4,110,929
700,036
940,052
105,438
211,624
3111
109
IIII
2,450,020
302
303
304
401
402
403
421
422
423
4,934,681
785,970
1,944,224
53,046,816
3,099
1,136,187
11,690,457
5,757
18,539,550
5,423,573
1,265,380
1,191,845
113,820
240,120
9,700
3,849,260
1,957,280
3,294,000
976,870
6,962,659
18,956,400
626,930
11,987,700
5,140,983
550,880
206
621
332,779
16,950
991,020
329,777
15,550
21,198,624
3,900,635
811,900
1,055,400
68,500
270,500
7,780
2,307,200
1,611,000
1,237,450
476,687
3,015,798
25,373,700
318,700
9,190,000
3,926,000
215,720
547,440
331,610
5,250
Page 44
SUMMARY OF EXPENDITURES
General Fund
Current Expense - Administration 001
Current Expense- Finance
Current Expense -Judicial
Current Expense - Law Enforcemen
Current Expense - Community Development
Current Expense - Public Works
Current Expense - Parks & Recreation (PW)
Current Expense- Reserves & Fund Balance
City Street
Stabilization
002
003
1,639,959 1,979,359
,051,723 1,463,824
999,795 1,168,858
7,762,312 9,046,363
1,355,162 1,994,375
1,346,665 1,229,787
385,056 624,894
2,705,996 2,776,100
4,104,251 5,423,573
700,037 1,265,380
2,143,026
,593,477
1,249,808
9,764,020
2,618,860
1,098,728
746,595
984,110
3,900,635
811,900
Special Revenue Funds
Criminal Justice
03
940,059 1,191,845
,055,400
Special Investigative Unit
104
103,438 113,820
68,500
Community Events
107
211,624 240,120
270,500
Paths & Trails
08
5,372 9,700
7,780
Real Estate Excise Tax
109
3,849,260
2,307,200
Impact Fee
2,450,020 1,957,280
1,611,000
Capital Construction Funds
Capital Construction
302
4,934,681 3,294,000
,237,450
Cumulative Reserve for Equipment Replacement
303
785,970 976,870
476,687
Street Capital Projects
304
,944,224 6,962,659
3,015,798
Proprietary Funds
Water Sewer Utilities
401
8,275,399 18,956,400
25,373,700
Water Sewer Equipment Replacement
402
626,930
318,700
Cumulative Reserve for Water Sewer
403
682,368 11,987,700
9,190,000
Storm Drainage Utility
421
21,372,955 5,140,983
3,926,000
Storm Drainage Equipment Replacement
422
550,880
215,720
Storm Drainage Capital Facilities Fund
423
991,020
547,440
Debt Service Funds
2003 Limited Tax GO Refunding Bond
206
332,779 329,777
331,610
1984 Refunding
621
16,931 15,550
5,250
Page 45
BY CATEGORY ;;;(Citywk e)',
General Fund
Current Expense
001
1,806,400
16,356,035
671,800
513,500
1,048,350
444,000
358,539
-
21,198,624
City Street
002
900,000
2,437,835
2,000
533,000
4,000
-
23,800
-
-
3,900,635
Stabilization
003
669,700
-
-
-
-
-
2,200
-
-
140,000
811,900
Special Revenue Funds
Criminal Justice
103
485,200
373,700
-
194,500
-
-
2,000
-
-
-
1,055,400
Special Investigative Unit
104
60,400
-
-
-
-
7,700
400
-
-
-
68,500
Community Events
107
80,000
190,000
-
-
-
-
500
-
-
-
270,500
Paths & Trails
108
5,200
2,580
7,780
Real Estate Excise Tax
109
1,040,000
1,250,000
-
-
-
-
17,200
-
-
-
2,307,200
Transportation Impact
111
1,118,000
-
-
-
-
-
493,000
-
-
-
1,611,000
Capital Construction Funds
Capital Construction
302
275,000
-
-
323,000
-
-
1,000
-
-
638,450
1,237,450
Cumulative Reserve for Equipment Replacement
303
378,800
-
-
-
-
-
3,300
-
-
94,587
476,687
Street Capital Projects
304
700,000
-
-
1,416,198
-
-
9,600
-
-
890,000
3,015,798
Proprietary Funds
Water Sewer Utilities
401
1,800,000
-
-
-
12,806,500
201,300
115,900
-
5,000,000
5,450,000
25,373,700
Water Sewer Equipment Replacement
402
315,400
-
-
-
-
-
3,300
-
-
-
318,700
Cumulative Reserve for Water Sewer
403
4,600,000
-
-
-
-
-
31,000
559,000
-
4,000,000
9,190,000
Storm Drainage Utility
421
600,000
-
2,000
-
3,248,200
47,800
3,000
25,000
-
-
3,926,000
Storm Drainage Equipment Replacement
422
150,500
-
-
-
-
-
220
-
-
65,000
215,720
Storm Drainage Capital Facilities
423
296,900
-
-
-
-
-
540
-
-
250,000
547,440
Debt Service Funds
2003 limited Tax GO Refunding Bond
206
331,610
331,610
1984 Refunding
621
550
4,700
5,250
so
06
4r 'O
94
Page 46
P N IITUR ES
General Fund
Current Expense -Administration
001
801,747
18,715
1,124,720
197,844
-
-
-
-
-
2,143,026
Current Expense - Finance
1,052,417
112,550
343,610
17,400
67,500
-
-
-
-
1,593,477
Current Expense -Judicial
1,127,202
15,050
107,556
-
1,249,808
Current Expense - Law Enforcement
7,171,824
276,150
273,000
2,027,830
-
-
15,216
-
-
9,764,020
Current Expense - Community Development
2,068,960
30,800
419,100
100,000
-
-
-
-
-
2,618,860
Current Expense - Public Works
208,108
14,400
876,220
-
-
-
-
-
-
1,098,728
Current Expense - Parks & Recreation (PW)
482,975
42,100
221,520
-
-
-
-
-
-
746,595
Current Expense - Reserves & Fund Balance
1,011,000
973,110
1,984,110
City Street
002
1,624,135
203,200
1,411,420
-
21,600
-
-
69,587
570,693
3,900,635
Stabilization
003
811,900
811,900
Special Revenue Funds
Criminal Justice
103
281,422
38,000
6,000
-
288,405
-
-
-
441,573
1,055,400
Special Investigative Unit
104
1,500
5,000
62,000
68,500
Community Events
107
24,000
-
190,000
-
-
-
-
-
56,500
270,500
Paths & Trails
108
7,780
7,780
Real Estate Excise Tax
109
-
-
-
-
-
-
-
618,360
1,688,840
2,307,200
Transportation Impact
111
100,000
395,700
1,115,300
1,611,000
Capital Construction Funds
Capital Construction
302
-
-
-
-
961,450
-
-
-
276,000
1,237,450
Cumulative Reserve for Equipment Replacement
303
25,000
451,687
476,687
Street Capital Projects
304
-
-
-
-
1,627,975
1,387,823
3,015,798
Proprietary Funds
Water Sewer Utilities
401
3,194,395
822,300
2,848,230
4,165,360
7,860,200
112,050
10,600
4,000,000
2,360,565
25,373,700
Water Sewer Equipment Replacement
402
-
-
-
-
-
-
-
-
318,700
318,700
Cumulative Reserve for Water Sewer
403
-
-
-
-
-
-
-
5,450,000
3,740,000
9,190,000
Storm Drainage Utility
421
1,249,878
97,800
541,193
223,500
41,600
24,876
-
315,000
1,432,153
3,926,000
Storm Drainage Equipment Replacement
422
-
-
-
-
-
-
-
-
215,720
215,720
Storm Drainage Capital Facilities
423
-
-
-
-
-
-
-
-
547,440
547,440
Debt Service Funds
2003 Limited Tax GO Refunding Bond
206
331,610
331,610
1984 Refunding
621
5,250
5,250
pos
47
Page 47
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 2017-2018.
00
002
003
03
04
07
08
09
1
302
Current Expense
City Stree
Stabilization
Criminal Justice
Special Investigative Uni
Community Events
Paths & Trails
REET Fund
mpact Fees
Capital Construction Fund
1, 625,000
900,000
669,700
485,200
60,400
80,000
5,200
1, 040, 000
1,118, 000
275, 000
-55%
-37%
21%
-9%
3%
-29%
50%
62%
0.24%
0%
303
Cumulative Reserve for Equipment Replacemnt
378,800
19%
304
40
Street Capital Projects Fund
Water Sewer Utility
700,000
1,800,000
98%
31%
402
403
42
422
Water Sewer Equipment Replacement
Water Sewer Cumulative Reserve
Storm Drainage Utility
Storm Drainage Equipment Reserve
315,400
4,600,000
600,000
150,500
832.153
65,220
423 Storm Drainage Capital Facilities Fund 296,900 250,540
547,440
1%
-19%
139%
43%
84%
Some of the significant increases and decreases are explained as follows:
• Current Expense Fund decreases largely due to a funds transfer to the Capital Construction Fund
and Stabilization Fund.
• The City Street Fund also decreases due to a multiyear study and new projects.
• Stabilization Fund will increase with the transfer from Current Expense.
• Criminal Justice Fund reduces with the purchase of Police vehicles/equipment.
• Special investigative Unit is up slightly.
• Paths and Trails ends the period with a higher fund balance due to fuel tax revenue.
• The City's REET fund will increase with only one project to receive REET funds in 2018.
• Impact Fee Fund decreases slightly because of transfers to other funds for projects.
• The Capital Construction fund will experience very little change this biennium.
• Cumulative Reserve for Municipal Equipment increases this period due to a transfer from the City
Street Fund.
• Street Capital Projects fund balance increases from a Current Expense Fund transfer for projects.
• Water Sewer experiences an increase with funds transferred from the Water Sewer reserve
account for projects.
• Water Sewer Cumulative Reserve decreases by 19% due to transfers to the Water Sewer Utility
for projects.
• Storm Drainage Utility fund balance increases significantly over this period creating a balance for
future projects.
• Lastly, Storm Drainage Equipment Reserve and Capital Facilities Reserve expect to increase with
funding transferred from the Storm Drainage Utility to be set aside for future projects and
equipment purchases.
Page 48
Ma
Council
Total Legislative
City Clerk
Deputy Clerk
Office Assistant II
Total Administration
City Treasurer
Assistant Treasurer
PERSONNEL LIST
7 7 7
8 8 8
1 1 1
1 1 1 0
0.80 1 1
Accounting Assistants II ..................
Accounting Assistants III ..
Human Resources Coordinator
LAN Tech/IT Manager
IT Support Specialist
Total Finance/IT/HR _ w
City Development Director
Administrative Assistant Planning
Office Manager/PermitCoord
Associate Planner
Long Range Associate Planner
Code Enforcement
Building Inspector
Building/Planning Office Assistant 1 0.75
Permit Clerk 0
Total Community Development 6.75 8.35
2.8 3.0 3.0
1
1
0
0.0
4 _....._....4 4
2 2 2
1 1 1
1 1 1
0 0 0.5 0.5
10.0 10.0 10.5 0.5
1 1 1 0
Judge
Court Administrator
Lead Clerk
Court Clerks
Total Judicial
Chief of Police
6,563 6,727
1,000 1,000
6,852 8,144
4,538 5,396
3,794... 4,511
9,539 11,339
7,110 8,452
4,297 5,106
4,914 5,840
6,287 7,473
5,656 6,723
5,500 6,536
9,147 10,873
0.35 0.70 0.35 4,370 5,195
4,781 5,682
5,474 6,508
6,280 7,464
5,134 6,103
5,320 6,325
3,590 4,266
1 1 4,404 5,236
9.70 1.35
•
1 1 1
7,532 7,721
7,287 8,665
0 1 1 0 4,117 5,152
3.6 2.6 2.6 0 3,399 4,349
2 5.2 5.2
1 1
Commander 1 1
Sergeant 3 3
Office Manager 0 1
Records/Evidence Manager 1 0
0.0
0 10,048 11,945
8,819 10,484
7,245 8,208
0
4,862 5,890
3,947 4,846
Records/Evidence Specialist 2.35 2.25 2.25
_.._.__._-....._.___..-__.__-_------------------------------------ ------- -------------------
Public Service Officer Part Time 0.75 0.75 0.75
0 3,494 4,499
0 4,479 5,325
Parking_Enforcement Officer 1 1 1
Patrolmen 18 18 18
Total Police Department WY __- 28.10 28.00 28.00
0.00
Public Works Director/City Engineer 1 1 1 0
4,072 4,838
4,862 6,829
9,577 11,385
Assistant CitywEngineer 1 1 1 0
Stormwater Program Assistant 0 1 0 -1
GIS Specialist/Devel. Review Asst 0 1 1 0
Public Works Office Manager 1 1 1 0
7,821 9,299
5,110 6,191
5,862 6,970
4,781 5,682
Public Works Office Assistants I 1.5 1.6 0.6 -1
Public Works Foreman 1 1 1 0
Public Works Supervisor/Water ys Mgr. 0 0 1
City Mechanic
City Electrician
PW Crew
Water SystemCoordinator_FW Crew
Storm Water Program Manager
Stormwater Employee (PW Crew
Parks Maintenance
1 1 1 0
3,590 4,266
6,266 6,423
6,438 7,650
4,921 5,621
1 1 1 0
9 8
0 1
0 0
2
Parks Maintenance (Summer Help) 0.5
Total Public Works 19.0
4,921 5,621
8 0
1 0
3,943 5,456
4,675 5,783
5,626 6,687
4,675 xxmm 5,783
3,943 5,456
1,907 1,993
Page 49
Mayor
Council (7)
54,773
84, 000
SALARY SCHEDULE
2,888
6,444
6,444
80,549
84.000
City Clerk
Deputy Clerk
Office Assistant I
44,019 26,411 13,206 4,402 88,038
38.511 11,849 5.925 2,962 59,247
42,140 1,405 2,341 936 46, 822
City Treasurer
Assistant Treasurer
58,788 32,659 26,128 13,064 130,639
27,406 30,057 17,680 13,260 88,403
Treasurer's Accounting Assistants (6)
107,485 45,849 29,979 69,860 353,174
LAN Tech
61, 213 11, 698 3,605 3,605 80,122
IT Specialist
32,180 6,150 1,895 1,895 42,120
Human Resources Coordinato
73,634 6,136 4,383 3,506 87, 659
Public Works Director/City Engineer
Assistant City Engineer
19,313 57,940 45,065 6,438 128,756
3,082 9, 246 77,052 13,356 102, 736
Public Works Supervisor/ Water Sys. Mgr. 4,692 53,174 6,256 14,076 78,198
Public Works Office Manager
Public Works Office Assistants (0.6)
17,533 23,377 11,689 5,844 58,443
11.361 11.361 2.840 2.840 28.403
Public Works Foreman
18,842 8,842 18,842 18,842 75,369
City Mechanic
Electrician
36.723 15.357 8, 680 6, 009 66.770
4,358 57,790 2,048 2,071 66,267
Laborers (8)
18, 321 296, 230 164, 066 48, 610 527, 226
Parks Maintenance (2FT, 2Summer,2Seasonal)) 128,286 14,231 28,406 3,670 174,593
City Development Director
112,722 112, 722
Office Manager/Permit Coordinator
67, 995 67, 995
Associate Planner (3
231,645 231,645
DCD Office Assistant I (Front Desk)
46,233 46,233
DCD Administrative Assistant
39,879 39, 879
Permit Clerk
45,49 5887.02 1070.37 1070.37 53, 518
Code Enforcement
71, 429 71,429
Building Inspector
Judge
Court Administrator
74.048 74,048
99.079 99.079
102,288 102,288
Court Clerks (3.60)
175.387 175, 387
Total General Governmen
,952,859 848,538 477,600 242,763 3,521,760
Chief of Police
135, 732 135.732
Commander 127,592
127, 592
Sergeant (3) 308,083
Office Manager 70,234
Records/Evidence Specialist (1 FT 2 Pr) 116,660
308,083
70, 234
116,660
Public Service Officer Part Time 46.940
46, 940
Parking Enforcement Officer (2 PT) 53,864
53, 864
Patrolmen (18)
1,393 540 85, 579
, 479,119
Total Police Departmen
2,252,644 85,579
2, 38,22
Water System Coordinator
1401 48, 386 6, 239 13, 811 69, 837
GIS Specialist/Development Review Asst
Stormwater Program Manager
Stormwater Crew
37,917 18,958 18,958 75,834
69,135 69,135
1,523 2,723 6,244 50,568 71,058
Total Other De • a rtm a nta l
iGrandgTea
2,924 0 99,026 31,441 152,472 285,864
Page 50
SALARY SCHEDULE
56,416 13,274 6,637 6,637 82,969
84.000 84, 000
City Clerk
45,340
27,204 13,602
4, 534 90,680
Deputy Clerk
41, 207 12, 679 6, 339 3,170 63,398
Office Assistan
45, 090 1,503 2, 505 1, 002 50,103
City Treasurer
54,110 30,061 24,049 2,024 120,245
Assistant Treasurer
29, 050 31, 860 18, 741 4,056 93, 712
Treasurer's Accounting Assistants (6)
LAN Tech
112,112 151,880 31,381 72,539 367,930
63,202 12,078 3,723 3,723 82,727
IT Specialist
Human Resources Coordinator
34,271 6,549 2,019 2,019 44,646
75, 843 6, 320 4.514 3, 612 90, 292
Public Works Director/City Engineer
Assistant City Enginee
20.472 61.417 47.769 6,824 136,486
3.175 9, 524 79.364 13, 756 105, 820
Public Works Supervisor/ Water Sys. Mgr. 4,833 54,770 6,443 14,498 80,545
Public Works Office Manager
Public Works Office Assistants (0.6)
18848 25,130 12, 565 6283 62,829
12,014 12,014 3,004 3,004 30,039
Public Works Foreman
19,455 19,455 19,455 19,455 78,336
City Mechanic
38, 202 15, 976 9, 030 6, 252 69,460
Electrician
4, 500 59,668 2,114 2,139 68,949
Laborers (8)
18,945 318,743 169,907 50,248 555,086
Parks Maintenance (2FT, 2 Summer, 2 Seasonal)) 133,127 14,777 29,498 3,821 182,275
City Development Director
Office Manager/Permit Coordinator
Associate Planner (3 FT)
120, 331 120,332
70, 036 70,036
241,975 241,975
DCD Office Assistant I (Front Desk) 49,008
49, 008
DCD Administrative Assistant 42.371
42, 372
Permit Clerk
48.220 6240.2412 1134.592 1134.592 56, 733
Code Enforcement 71,429
71,429
Building Inspector 78,676
78,676
Judge 90,000
90,000
Court Administrator 96,447
96,447
Court Clerks (3.60) 187,271
187,271
Total General Govern en
2,009,976 891,124 493,793 250,729 3,644,80
Chief of Police
140,143 140,143
Commande
131.738
131, 738
Sergeant (3)
Office Manager
318.097
72.517
Records/Evidence Specialist (1 Fr2 PT) 121,533
318,099
72, 517
121, 535
Public Service Officer Part Time
48,349
48,349
Parking Enforcement Officer (2 PT) 55,480
Patrolmen (1s)
55,480
468, 040 88,360 1,556 400
Total Police Department 2
5
96 88,360 2,444,26
Water System Coordinator
447 50, 481 6, 445 18, 711 77,084
GIS Specialist/Development Review Asst
39,055 19, 527 9,527 78,112
Stormwater Program Manager
Stormwater Crew
73,629 73,629
1, 573 13,140 6,449 52,730 73,892
Total Other De •artmental
3,020 0 102,676 32,421 164,597 302, 717
Page 51
Current Expense -001 Stabilization -003
Current Expense -001
Capital Projects -302*
OPERATING TRANSFERS
415,746
70,918
$ 148,000
279,000
$ 140,000
6,000
Current Expense -001
Current Expense -001
Cum. Res. for Municipal
Equipment -303
Street Capital Projects -304
164,956
190,300
300,000
25,000
840,000
Current Expense -001
City Street -002
27,500
City Street -002
Current Expense Fund -001
7,593
City Street -002
Cum Res. for Municipa
Equipment -303
96,000
131,000
69,587
City Street -002
Street Capital. Projects -304
7,500
REET -109 *
Current Expense Fund -001
75,483
108,000
REET -109 *
City Street -002
195,975
870,000
REET -109 *
2003 Ltd GO Refunding Bond
-206
332,780
329,777
331,610
REET -109*
Capital Construction -302*
227,650
286,750
REET -109 *
Street Capital Projects -304
98,250
act Fee -111
Current Expense Fund -001
72,342
80,000
act Fee -111
Capital Construction -302*
372,430
62,500
345,700
act Fee -111
Street Capital Projects -304
150,000
50,000
Capital Construction -302*
REET -109 *
1,650,000
Street Capital Projects -304
City Street -002
300,000
Water Sewer Utility -401
Current Expense Fund -001
4,742
ater Sewer Utility -401
Cum. Res. for Water Sewer -
403
231,479
3,000,000
4,000,000
Cum Res. for Water Sewer -403
Water Sewer Utility-401
682,368
3,490,000
5,450,000
Storm Drainage Utility -421
Current Expense Fund -001
1,062
Storm Drainage Utility -421
Storm Drainage Equipment
Reserve -422
50,000
100,000
65,000
Storm Drainage Utility -421
Storm Drainage Facilities
Reserve -423
Storm Drainage Utility -421
2015 Cuin. Res. for Municipal Facilities' Fund No. 302 was re -named Capital Projects Fund 302. BEET Fun
693,850
250,000
250,000
ved to BEET Fund No. 109.
Page 52
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 2017-2018.
Projected Revenues
TBD
Vehicle
Fees
1%
Fines &
Forfeits
2%
Goods &
Srvc
5%
Transfers
0%
License &
Permits
3%
Intergvrmt
5%
Expenditures
This table compares revenues received to
expenditures incurred in the General
Fund. For the 2013-2014 fiscal period
actual expenses & revenues received are
depicted. 2015-2016 is budgeted and
2017-2018 is a projection of what the City
anticipates for the year. Fund balance
and reserves are not included in this
graph.
Supplies &
Fuel
3.03%
Department Projected
Expenditures
Parks &
Recreation
2.9%
Public
Works
4.8%
Community
Develop
11.3%
by Type
Services gntergvrmntl
Charges Sys
26.18% 9.95%
Capital Outlay
0.38%
Interfund
Services
(Interfund rent)
0.06%
Interfund
Transfers
4.59%
Admin
Financial
6.9%
Judicial
5.2%
25,000,000 General Fund Trends
20,000,000
15,000,000
10,000,000
5,000,000
Revenues
asessmit Expenditures
2013-2014 2015-2016 2017-2018
Actuals Budget Budget
16151,331 20,271,406 21,198,624
15,410,713 20,271,406 21,198,624
Page 53
REVENUES & EXPENDITURES
Assigned Beginning Fund Balance
Committed Beginning Fund Balance
Restricted Beginning Fund Balance
809, 646 976, 210
204,19
7.500
281,000
7, 500
971,600
109,800
Unassigned Beginning Fund Balance
642, 667 1,000,000
1, 625,000
Property Tax
Sales Tax
4,545,214 4,768,800
7, 501, 359 8, 334, 000
5,396,235
9,167, 000
Utility/Franchise Tax
Gambling Tax
Other Taxes
3,052,909 3,090,700
42,239 147,400
209, 775 196,000
3, 506,035
152, 000
572, 600
icenses &
Permi
s
609, 026 649.300
673, 800
Intergovernmenta
788.992 972.563
1.046, 500
Charges Goods & Services
834, 903 834,600
1.052.350
Fines & Forfeits
505, 514 441,800
444, 000
Miscellaneous Revenue
456.696 341, 750
382,339
Operatin. Transfers In
384.696 1, 358.000
Expenditures
Personnel Costs (Salary & Benefits)
11.339.868
2, 887, 512 14, 537,368
Supplies & Fuel
582, 004
601.655
712,965
Services & Charges
3,483,618
5.871.512
4.777.146
Intergovernmental Services
Capital Outlay
Interfund Services
1,278.301
291.188
47, 999
2, 046.203
282, 067
18,666
2, 343, 074
89,100
5.216
Interfund Transfers
973.634
1,119, 300
1, 080,587
Assigned Ending Fund Balance
Committed Ending Fund Balance
Restricted Ending Fund Balance
952,308
287.818
7.500
566,300
109.800
570,693
236.800
Unassigned Ending Fund Balance
1,427,912
724,345
736,310
'2013-2014 & 2015-2016 are annual budgets combined to be comparable to the 2017-2018
Page 54
FUND BALANCE & RESERVES
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.
General Fund Ending Fund Balance
The graph above shows the trend for the budgeted general fund balance. Fund Balance is divided into
four different categories. These allow one to easily determine what the funds are to be utilized for. Port
Orchard's General Fund balance includes restricted, committed, assigned, and unassigned funds.
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 basis. The bulk of the
tax revenue is received in May and November. This is because taxpayers typically pay their taxes to the
County twice per year, in April and in October. Without fund balance the City would be constrained by
lack of revenue during many months of the year. Fund balance allows the City to continue to meet its
expenditures even during the months where the revenues come in at a lesser amount. The City adopted
financial policies (Resolution No. 022-12) which include a goal of retaining a minimum of 5% of the
budgeted expense in unassigned fund balance in the General Fund.
Page 55
necessary for future improvements to
event of a catastrophic -- failure. Reserve Rosorve funds
a||ovv Port Orchard to
provide the best service
possible to its residents. 1,800,000
The ohachart1
to the right '600'000
illustrates the ebb and flow 1,400,000
of the reserves for capital 1,200,000
construction/equipment. 1,000,000
The fluctuations 8OO
uotuations000u/aaa 'OOO
result of expenditures for sno'noo
large projects or equipment '008
which reduces reserve uuo'000
fund balance and also
receipt of Real Estate
Excise Tax (REET) funds
which rise and fall based
on properties sold within
GENERAL FUND RESERVES
Portions of fund balance dollars are designated fora specific use or to meet a future need. This funding
is maintained in separate line item accounts sometimes known as reserve accounts. The City has
reserve accounts in its Current Expense, City Street & Stabilization Funds. Funds in these accounts are
rootrioted, oommittad, or assigned depending on the constraints set upon how the funds may be spent.
The chart below indicates the increases and decreases tuthe General Fund reserve accounts aafunds
are saved urspent onprojects.
900,000
800,000
700,000
600,000
500.000
400,000
300.000
200,000
100.000
General Fund Reserves
2015-2016 Budget 2017-2018 Budget
nCurrent Expense in Street Stabilization
Port Orchard also has funds for Capital Construction and Equipment Reserves. These dollars are set
aside for large projects and equipment purchases. The funds frequently have spending restrictions
placed upon them due to the type of revenue naoaivad by the City (Grants, Flaa| Estate Excise Tax
[KEET]). It is important that the City maintain and continue to build these reserves to provide the funding
equipment and infnastnuobupe, or to rebuild infrastructure in the
Capital Construction and EOU'O0OeDf
Reserves
0
2015-2016 Budget 2017-2018 Budget
nnssr = Capital Construction a Res. m"m"Equipment " Street Capital o"=,
Port Ornhand'sCity limits. The 2013-2014cycle
budgeted amounts.
shows actual dollars. 2015-2016 and 2017-2018
are
2017-2018 EXPENDITURE BUDGET
Stabilization Fund
Stabilization Fund
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
003.0.508.90
00 Committed Fund Balance -Ending
$ 519,179
$ 669,030
$ 811,900
Total Stabilization
519,179
669,030
811,900
Page 57
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 all of its employees. 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.
2017 & 2018 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 Whole 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 Partnership
• 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
Page 58
DEPARTMENT OBJECTIVE
• Administer government of the City of Port Orchard and policies of the Council to promote the well-
being of citizens
• Manage the budget process to minimize the need to lay off employees or 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 administration
STATISTICS/WORKLOAD MEASURES
Department Measures
2016
Estimated
2017
Estimated
2018
Estimated
Appointments with citizens, businesses, and members of
the community
229
235
240
Number of Board Meetings with other Local Agencies
107
100
100
Participation in Community Events
112
115
115
300
250
200
150
100
50
0-
2016 2017 2018
Estimated Estimated Estimated
PERFORMANCE MEASURES
Appointments with
citizens, businesses,
and members of the
community
Number of Board
Meetings with other
Local Agencies
The City-wide perfoi m,iance 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
Staffing Levels
2015
Actuals
2016
Estimated
2017
Estimated
2018
Estimated
Mayor
1
1
1
1
Page 59
1.2
0.8
0.6 -
0.4--
0.2
0
ACCOMPLISHMENTS
Mayor
f 2015 Actuals
• 2016 Estimated
2017 Estimated
II 2018 Estimated
The Mayor has met extensively with local businesses, community forums, and other local government
partners. He initiated a space analysis on the space needs of City Hall, added additional space for
department needs, negotiated a number of long term leases that were up for renewal, hired a
professional facilitator to conduct a Council and Staff retreat, and implemented the City's website.
SIGNIFICANT BUDGET CHANGES
There were no significant budget changes, however minor increases in various categories to strengthen
the partnerships with our local businesses, local governmental agencies, and network opportunities with
other local officials.
Mayor
2015
Actuals
2016
Budgeted
2017
Budgeted
2018
Budgeted
Salaries & Wages
$ 44,497
$ 43,487
$ 54,774
$ 56,417
Personnel Benefits
8,988
29,845
19,942
20,540
Office & Operating Supplies
404
375
475
475
Professional Services
-
-
3,500
3,500
Communication
466
400
450
450
Travel
48
1,400
3,245
3,245
Operating Rentals & Leases
141
250
250
250
Repairs & Maintenance
99
150
150
150
Miscellaneous
3,581
3,575
4,475
4,475
Total
$ 58,224
$ 79,482
$ 87,261
$ 89,502
Mayor - Legal Services
2015
Actuals
2016
Budgeted
2017
Budgeted
2018
Budgeted
City Attorney Retainer
$ 90,000
$ 101,500
$ 150,000
$ 150,000
City Attorney Above Retainer
14,667
61,000
15,000
15,000
Prosecuting Attorney (Criminal)
88,025
90,000
102,250
102,250
Prosecuting Attorney (Traffic)
9,780
10,050
10,700
10,700
Indigent Defense Services
120,228
126,000
131,400
131,400
Total
$ 322,700
$ 388,550
$ 409,350
$ 409,350
Total Mayor Expenditures
$ 380,924
$ 468,032
$ 496,611
$ 498,852
Page 60
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, and is governed by a Mayor -Council foiin of government and elected by its citizens to
provide dedicated services to enhance the safety, livability, and prosperity of the community.
2017 GOALS
Be ahead of change:
• Update code to address derelict buildings.
• Evaluate staffing and City Hall space needs.
• 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.
• Deteiinine the future of the marquee.
• Begin planning how to move parking off the waterfront.
Engage community members:
• Begin plans for at least 3 sub -areas prioritized in 2016.
• Establish and start a public process for a re -design of the Bethel corridor.
Balance growth with affordability:
• Begin applying for funding for Tremont.
Create predictability in development:
• Add to and continue sharing the toolkit to attract businesses and developers to the City.
• Establish policies for development connectivity, and check if this is already in the
comprehensive plan and development regulations.
Page 61
2018 GOALS
Harness "the evolution" that is coming to Port Orchard:
• Add Sidney Avenue project to TIP for completion by 2023 (or date TBD).
• Evaluate the need for a Parks Department and/or Director.
• Complete conceptual design for joint -use civic center.
Invest in downtown and the waterfront:
• Continue the Pathway Project.
• Move parking off the waterfront.
Engage community members:
• Complete all 10 sub -area plans.
Balance growth with affordability:
• Completed construction of Tremont.
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 of 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
2015
Actuals
2016
Estimated
2017
Estimated
2018
Estimated
Number of Council Meetings
41.0
40
36
36
Number of Council Committee Meetings
48
50
52
52
Number of Actions Items Approved
162
173
145
145
Number of Consent Agenda Items Approved
121
141
130
130
Page 62
200.0
150.0
100.0
50.0
0.0
2015 Actuals 2016 2017 2018
Estimated Estimated Estimated
Number of Council Meetings
Number of Council Committee
Meetings
Number of Actions Items
Approved
w Number of Consent Agenda
Items Approved
PERFORMANCE MEASURES
Insure the Mayor and staff are working to complete policies and goals set by the Council.
STAFFING LEVELS
Staffing Levels
2015
Actuals
2016
Estimated
2017
Estimated
2018
Estimated
Council Members
7
7
7
7
ACCOMPLISHMENTS
V
Council Members
2015 Actuals
® 2016 Estimated
0 2017 Estimated
▪ 2018 Estimated
Created a Transportation Benefit District (TBD), increased staff for departments in need, updated
the Council meeting process to create efficiencies in council meetings, vacated unused city
rights -of -way, and updated the Fireworks Ordinance to allow the ability to ban firework in
extreme weather.
Page 63
SIGNIFICANT BUDGET CHANGES
No significant budget changes, however the need of new council chairs have been included in the
2017 budget.
Miscellaneous General Government
2015
Actuals
2016
Estimated
2017.
Estimated
2018
Estimated
Association of Washington Cities Membership
$ 8,210
$ 8,310
$ 8,900
$ 8,900
Puget Sound Air Pollution Control Agency
7,992
8,930
9,110
9,100
Animal Control
39,300
41,000
42,000
43,000
Public Health
10,698
10,943
12,812
12,812
Substance Abuse
3,166
3,500
3,500
3,500
Elections Cost
2,809
-
12,000
10,000
Voter Registration
17,513
20,000
20,000
20,000
Total
$ 89,688
$ii 108,322
$ 107,312
$ 92,683
Miscellaneous General Government
2015
Actuals
2016
Estimated
2017
Estimated
2018
Estimated
Association of Washington Cities Membership
$ 8,310
$ 8,310
$ 8,900
$ 8,900
Puget Sound Air Pollution Control Agency
7,992
8,930
9,110
9,110
Animal Control
39,300
41,000
42,000
43,000
Public Health
8,578
10,943
12,812
12,812
Substance Abuse
3,166
3,500
3,500
3,500
Elections Cost
2,809
-
12,000
10,000
Voter Registration
17,513
20,000
20,000
20,000
Total
$ 87,668
$ 92,683
$ 108, 322
$ 07,322
Total City Council Expenditures
$ 242996
$ 283,699
$ 305,940
$ 302,075
Page 64
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, fireworks, peddlers and hawkers
licenses, public event applications; and master vendor licenses; and staffs Town Hall meetings,
Festival of Chimes and Lights, and the Lodging Tax Advisory Committee.
2017 & 2018 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. Over the next year, the Department will
move toward 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
Goal 2: Provide access to the City's official record and legislative documents in as many
different mediums as possible
Page 65
Access to infoi nation 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.
Over the next year, the Department will move toward 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. Over the next one to two years, the
Department will move toward accomplishing this goal by focusing on the following objective:
• Understand each departments archiving needs
• Provide training on the State's Retention Schedule
• Realize efficiencies by coordinating activities and standardizing processes across the City
• Provide input on a records management data base program; allowing each department access
for maintaining and researching documents
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. Over the next year, the Department will move
toward 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 5: Utilize technology and best business practices in effective service delivery
Technology provides the vehicle for enhanced access to information. Over the next one to two
years, the Department will move toward accomplishing this goal by focusing on the following
obj ectives:
• 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, and develop a Claims management program.
Page 66
DEPARTMENT OBJECTIVE
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
2015
Actuals
2016
Estimated
2017
Estimated
2018
Estimated
Number of inquiries received via phone/walk-in
7423
6228
6500
6500
Percentage of requests completed within 5 days
98
100
100
100
Percentage of minutes approved by Council w/no corrections
92
98
100
100
Percentage of agendas posted on-line 3 days before meeting
100
100
100
100
Number of meeting packets prepared
41
40
40
40
Number of requests received
134
145
150
155
Number of requests taking more than 10 days to complete
19
15
17
18
Number of staff hours spent on requests; Excluding Police & OTC
780
112
125
135
Paper files created & inventoried
209
230
235
240
Paper pages scanned & inventoried
5895
6500
6700
6900
Ordinances/Resolutions/Minutes/Contracts processed
144
205
215
220
Number of Followers/Likes of Social Media
800
900
950
1000
Number of visits of website Traffic
325000
325000
325000
330000
8000
7000
6000
5000
4000
3000
2000
1000
2015 2016 2017 2018
Actuals Estimated Estimated Estimated
PERFORMANCE MEASURES
Number of inquiries
received via phone/walk-
in
Percentage of requests
completed within 5 days
Percentage of minutes
approved by Council w/no
corrections
Percentage of agendas
posted on-line 3 days
before meeting
Performance measures are to insure the public are getting records and infoi ination on Council's
actions and goal in an efficient and timely manner.
Page 67
STAFFING LEVELS
Staffing Levels
2015
Actuals
2016
Estimated
2017
Estimated
2018
Estimated
City Clerk
1
1
1
1
Deputy Clerk
1
1
1
1
Office Assistant II
1
1
1
1
1.2
ACCOMPLISHMENTS
City Clerk Deputy Clerk Office Assistant
I I
12015 Actuals
• 2016 Estimated
l. 2017 Estimated
2018 Estimated
• Maintained the Mayor's and Clerks records management database and retention schedule.
• Continued the efforts of logging historic files into the records management database.
• Maintained a streamlined process to responding and providing high volume of records for
public records requests and acquired a public records request software for public use and staff.
• Created and implemented the codification of Special Events.
• Integrated and updated the City's website.
Transcribed Ordinances from 1890 to 1903 and added to the records management program.
SIGNIFICANT BUDGET CHANGES
No significant changes, however there is in increase in ongoing contract that were finalized in
2016. They included a public records request software and a records management software. In
addition increased in training cost due to new staff.
Page 68
City Clerk2015
Actuals
2016
Estimated
2017
Estimated
2018
Estimated
Salaries & Wages
$ 153,628
$ 158,363
$ 153,249
$ 160,541
Personnel Benefits
46,760
55,064
68,208
71,570
Office &Operating Supplies
3,418
4,950
4,550
4,550
Professional Services
2,693
6,000
Communication
1,244
1,400
1,555
1,555
Fuel Consumed
-
150
200
200
Travel
3,265
4,020
4,225
4,225
Advertising
7,016
7,400
8,200
7,200
Operating Rentals & Leases
2,341
3,750
3,550
3,550
Insurance
355
425
425
425
Repairs & Maintenance
1,997
1,000
1,500
1,500
Miscellaneous
7,318
7,875
22,655
15,915
Total
$ 230,035
$ 250,397
$ 268,317
$ 271,231
Page 69
2017-2018 DEPARTMENT OPERATING BUDGET
Administration Department
Expenditures
2013~2014
Actual
2015~2016
Budget
2017~2018
Budget
10 Salaries &Wages
$ 538.338
$ 560.750
$ 592.981
20 Personnel Benefits
134.858
175.176
208'766
Total Salary & Benefits
$ 873,994
$ 735,926
$ 801,747
31 Office & Operating Supplies
$ 14.888
$ 13'175
$ 18'315
32 Fuel Consumed
-
300
400
41 Professional Services
656.548
850.210
033.500
42 Communication
5.588
5.550
4'510
43 Tnawa|
7.182
16.080
21'840
44 Advertising
15.120
22.120
15.400
45 Operating Rentals &Leases
17.553
15.700
14'800
46 Insurance
805
800
850
48 Repairs &Maintenance
5.608
8.250
7.300
49 Miscellaneous
70.564
120.060
128.720
51 Intergovernmental Professional Services
184.010
184.808
197.844
52 Intergovernmental &Pay
-
5.500
-
Total Other Expenditures
$ 966,966
$ 1'243,433
$ 1'341,279
Total Administration
$ 1,630,959
$ 1.070,359
$ 2'143,026
For additional detail, see worksheets for Legislative, Executive, Records Services, Legal Services and
Miscellaneous.
2O17-2O18DEPARTMENT BUDGET
Services &
Charges
Salaries
Benefits
Supplies
ANNUAL BUDGET COMPARISON
2013-201* 2015-201* 2017-2018
2017-2018 DEPARTMENT OPERATING BUDGET
Administration Department
Expenditures
Actual
Budget
Budget
881.7.511.30
10 Salaries &Wages
$ 105.783
$ 120.817
$ 120.154
20 Personnel Benefits
28.741
40.331
56.408
42 Communication
140
200
150
44 Advertising
943
020
1'800
40 K4iomaUeneouo
954
2.410
1.500
Total Official Publication Services
$ 137'571
$ 184,778
$ 180,100
001.7.611.60
10 Salaries &Wages
$ 139.778
$ 160.165
$ 168'000
20 Personnel Benefits
17.071
34'488
28.508
31 Office & Operating Supplies
3.000
1'750
8.285
41 Professional Services
81.289
88.940
107.800
42 Communication
322
850
500
43 Travel
3.077
6.740
6.900
44 Advertising
-
5'800
-
4E Operating Rentals &Leases
8.527
8.000
7,000
48 Repaina& Maintenance
3.800
4'400
4'000
49 Miscellaneous
35.014
68.534
61.400
52 Intergovernmental &Pay
-
5'500
-
Total Legislative Services
$ 292,587
$ 372,967
$ 392,371
511.30 Notes
42 Municipal Code -Web Hosting
44 Publish Legal Notices
40 Record Ordinances - Municipal Code
511.60Notaa
41 Lobbyist, Training Consultant, Council Chamber Microphones, Video
42 Postage, Phone, Fax, Postcards
43 Committee Meals, Travel Reimbursements
45 Postage Meter, Copy Machine, & Other Rental Expenses
48 Copier & Postage Machine Maintenance
49 Duee, Registrations, Subscriptions
2017-2018 DEPARTMENT OPERATING BUDGET
Administration Department
Expenditures
Actual
Budget
Budget
001.7.513.10
10 Salaries &Wages
$ 91.858
$ 88.328
$ 111.101
20 Personnel Benefits
17.200
41.847
40.482
31 Office & Operating Supplies
428
1.225
050
41 Professional Services
-
'
7.888
42 Communication
849
000
000
43 Travel
-
2.088
6.408
44 AdverboUng
1.400
100
'
45 Operating Rentals &Leases
297
500
500
48 Repairs &Maintenance
139
300
300
40 Miscellaneous
5.384
7,325
8.050
543.10 Notes
43 Mileage and Meal Reimbursement
45 Copier &Postage Machine Maintenance
49 Membership/Dues and Training Registrations, Economic Development Networking
2017-2018 DEPARTMENT OPERATING BUDGET
Administration Department
Records Services
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
001.7.514.30
10 Salaries & Wages
$ 153,057
$ 151,361
$ 144,158
20 Personnel Benefits
50,384
57,806
67,563
31 Office & Operating Supplies
3,716
5,050
4,800
41 Professional Services
1
11,000
-
42 Communication
4,478
3,600
2,960
43 Travel
4,115
7,320
8,450
44 Advertising
251
2,200
600
45 Operating Rentals & Leases
5,048
5,500
4,900
46 Insurance
805
800
850
48 Repairs & Maintenance
1,958
3,000
3,000
49 Miscellaneous
5,636
9,650
23,320
Total Records Services
$ 229,449
$ 257,287
$ 260,601
001.7.514.40
51 Intergovernmental Professional Services
$ 17,253
$ 17,000
$ 22,000
Total Election Services
$ 17,253
$ 17,000
$ 22,000
001.7.514.90
51 Intergovernmental Professional Services
$ 34,646
$ 40,000
$ 40,000
Total Intergovernmental Professional Services
$ 34,646
$ 40,000
$ 40,000
Total Records Service
$ 281,348
$ 314,287
$ 322,601
514.30 Notes
43 Mileage and Meal Reimbursement
45 Postage Meter, Copy Machine Lease
46 Notary Bond & Surety Bond
48 Copy Machine, Miscellaneous Repairs
49 Printing, Dues, Registrations, Subscriptions
Page 73
2017-2018 DEPARTMENT OPERATING BUDGET
Administration Department
Legal Services
Expenditures
2013-2014
Actual ;
2015-2016
Budget
2017-2018
Budget
001.7.515.31
41 Legal Services
$ 175,050
$ 180,500
$ 204,500
Total Legal Service -Criminal
$ 175,050
$ 180,500
$ 204,500
001.7.515.32
41 Legal Services
$ 189,477
$ 305,420
$ 330,000
Total Legal Service -Civil
$ 189,477
$ 305,420
$ 330,000
001.7.515.32
49 Miscellaneous
$ -
$ 100
$ -
Total Legal Service -Civil
$ -
$ 100
$ -
001.7.515.33
41 Legal Services
$ 19,450
$ 20,050
$ 21,400
Total Legal Service -Traffic
$ 19,450
$ 20,050
$ 21,400
001.7.515.91
41 Legal Services
$ 191,279
$ 246,300
$ 262,800
Total General Indigent Defense
$ 191,279
$ 246,300
$ 262,800
Total Legal Services
$ 575,256
$ 752,370
$ 818,700
515.31 Notes
41 Prosecuting Attorney - Criminal
515.32 Notes
41 City Attorney Retainer
515.33 Notes
41 Prosecuting Attorney - Traffic
515.91 Notes
41 Investigators, Expert Witness, Transcription Services
Indigent Defense Services
Page 74
2017-2018 DEPARTMENT OPERATING BUDGET
Administration Department
Miscellaneous
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
001.7.518.90
49 Miscellaneous (AWC)
$ 15,302
$ 16,620
$ 17,800
Total Other Centralized Services
$ 15,302
$ 16,620
$ 17,800
001.7.553.70
51 Intergovernmental Professional Services
$ 11,838
$ 16,922
$ 18,220
Total Pollution Control
$ 11,838
$ 16,922
$ 18,220
001.7.554.30
51 Intergovernmental Professional Services
$ 73,609
$ 82,000
$ 85,000
Total Animal Control
$ 73,609
$ 82,000
$ 85,000
001.7.562.00
51 Intergovernmental Professional Services
$ 21,626
$ 21,886
$ 25,624
Total Public Health
$ 21,626
$ 21,886
$ 25,624
001.7.566.00
51 Intergovernmental Professional Services
$ 5,038
$ 7,000
$ 7,000
Total Substance Abuse
$ 5,038
$ 7,000
$ 7,000
Total Miscellaneous
$ 127,413
$ 144,428
$ 153,644
518.90 Notes
49 Minority & Women's Business Enterprise, Assoc. WA Cities Membership
Page 75
2017-2018 DEPARTMENT OPERATING BUDGET
Administration Department
Festival of Chimes and Lights
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
001.7.573.90
10 Salaries & Wages
$ 47,852
$ 39,981
$ 49,478
20 Personnel Benefits
19,359
10,904
15,719
31 Office & Operating Supplies
7,735
5,150
4,300
32 Fuel Consumed
-
300
400
44 Advertising
12,526
13,300
13,000
45 Operating Rentals & Leases
3,682
1,700
2,200
48 Repairs & Maintenance
-
550
-
49 Miscellaneous
4,164
4,850
13,750
91.49 Miscellaneous -Foot Ferry Services
13,129
10,571
-
Total Spectator & Community Events
$ 108,449
$ 87,306
$ 98,847
Total Festival of Chimes and Lights
$ 108,449
$ 87,306
$ 98,847
573.90 Notes
45 Postage Meter and Copy Machine
49 Printing, Audio, Miscellaneous, Garland & Wreaths
Page 76
MISSION STATEMENT
The Finance Department is committed to promoting and insuring 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 Finance Department is responsible for accounting, accounts payable, billing, budgeting, business
licensing, collections, financial reporting, payroll, purchasing, and revenue accounting. The
department consists of eight finance professionals. The City Treasurer is responsible for the
Infoliiiation Technologies (IT) Division, which provides technical and operational support to users,
and includes procurement, setup and maintenance of all City computer hardware, and software. The
City Treasurer provides supervisory support to Human Resource Management (HR) and the Human
Resource Coordinator.
2017 GOALS
• Manage Biennial Budget to include the mid -biennial review
• Provide finance options for the Tremont Street Widening Project
• Support Community Development Department in implementation of building abatement
program
2018 GOALS
• Provide accounting support to Public Works in constructing the Tremont Street Widening
Project
• Implementation of an Equipment Replacement Revolving Fund (ER&R)
NON -FINANCIAL LONG-TERM GOALS
• Secure unqualified audit opinions
• Support training opportunities to staff
• Provide cross training opportunities that allow for professional enhancement
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.
Page 77
• 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 infoiivation 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.
• Maintain miscellaneous electronic items, such as the clock tower, chimes, and courtroom video
arraignment system.
• Maintain and support City telephones and telephone system.
• Provide on call support 24/7/365 for all City systems by staff or contract services.
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 standardize human resources management practices in the areas of hiring,
retention, employee development, benefits, and compliance with federal, state, and local
regulations. HR will continue to collaborate with Regional TRAIN Consortium for Public
Agencies and WSHRM to expand resources and training opportunities for the City.
• Continuing to promote wellness programs and employee incentive options, HR 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.
• Offering benefit services to all employees by administering orientation sessions for all new
staff and continuing to provide individualized benefits counseling. Also providing appropriate
training, resources, and contacts for employee's specific benefits advising needs.
• Promoting safety awareness, training, and safe work habits among City employees and
responding timely to concerns, questions, or complaints about health and safety issues to
minimize damages resulting from accidents and Workman's Compensation time loss claims.
HR will support L&I's Stay at Work program as a financial incentive encouraging City
Directors to provide their injured workers with light duty or transitional work.
Page 78
• Maximizing technology to streamline HR transactional activities in order to improve and
enhance workflow efficiency and improve customer service. HR will transition to
Springbrook's HR module to offer flexible, user-friendly, and integrated systems, including the
expanded use of employee self-service.
STATISTICS/WORKLOAD MEASURES
Department Measures
2015
Actuals
2016
Estimated
2017
Estimated
2018
Estimated
Estimated Number of Utility Billing Accounts
Serviced
4603
4655
4715
4775
Estimated Number of inquires via walk in/calls
13000
13000
13500
14000
Estimated Number of Business Licenses Processed
240
250
260
275
16000.0
14000.0
12000.0
10000.0
8000.0
6000.0
4000.0
2000.0
0.0
2015 2016 2017 2018
Actuals Estimated Estimated Estimated
PERFORMANCE MEASURES
Estimated Number of
Utility Billing Accounts
Serviced
Estimated Number of
inquires via walk in/calls
• Estimated Number of
Business Licenses
Processed
• Earn the 2016 and 2017 AWC Well City Award.
• Have all City Employees trained in First Aid and CPR in 2018.
• Conduct ADA awareness training for Supervisors.
STAFFING LEVELS
Staffing Levels
2015
Actuals
2016
Estimated
2017
Estimated
2018.
Estimated
City Treasurer
I
1
1
1
Assistant Treasurer
1
1
1
1
Accounting Assistant Ill
2
2
2
2
Accounting Assistant II
4
4
4
4
Human Resource Coordinator
1
1
1
1
LAN Tech/IT Manager
1
1
1
1
IT Support Specialist
0
0
0.5
0.5
Page 79
4.5
4
3.5
3
2.5
2
1.5
1
0.5
0
2015 Actuals 2016 2017 2018
Estimated Estimated Estimated
ACCOMPLISHMENTS
City Treasurer
Assistant Treasurer
Accounting Assistant III
Accounting Assistant II
Human Resource
Coordinator
LAN Tech/IT Manager
IT Support Specialist
• Implementation of 2017 - 2018 Biennial Budget
• Comprehensive upgrade to Information Technology infrastructure, systems, and procedures
• Integration of new IT Specialist position providing computer support
• Well City Award. For the past six years the City 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 or Group Health
medical coverage for employee & spouses for 2017 budget year.
• Implementation of ADA requirements as ADA Coordinator to bring all programs, services and
activities of the City into compliance under Title II, Section 35.102.
• Provided support through the research and development of materials and comparison data
needed for the negotiation process in reaching a successful. Collective Bargain. Agreements
between the City and Teamsters 589 and the City and the Port Orchard Police Guild for 2016-
2018.
• Developed the Building Beneficial Partnerships Program to offer experiential learning for the
student/volunteer seeking experience with the City of Port Orchard.
• Awarded the Distinguished Budget Award for the 2016 Budget.
SIGNIFICANT BUDGET CHANGES
Springbrook Cloud Conversion is included in the 2017-2018 Budget. The cost will be allocated across
various funds using the Cost Allocation Module. The estimated cost is $63,000.
Page 80
2017-2018 DEPARTMENT OPERATING BUDGET
Finance Department
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
10 Salaries & Wages
$ 574,776
$ 648,969
$ 747,846
20 Personnel Benefits
195,864
263,818
304,571
Total Salary & Benefits
$ 770,641
$ 912,787
$ 1,052,417
31 Office & Operating Supplies
$ 68,188
$ 79,280
$ 112,550
41 Professional Services
91,042
201,438
113,400
42 Communication
9,809
13,000
8,600
43 Travel
9,315
14,000
15,000
44 Advertising
975
1,000
2,000
45 Operating Rentals & Leases
4,483
8,247
8,350
46 Insurance
175
200
200
48 Repairs & Maintenance
33,258
50,200
62,200
49 Miscellaneous
58,295
63,660
133,860
51 Intergovernmental Professional Services
-
-
17,400
Total Other Expenditures
$ 275,540
$ 431,025
$ 473,560
64 Machinery & Equipment
$ 5,542
$ 120,012
$ 67,500
Total Capital Expenditures
$ 5,542
$ 120,012
$ 67,500
Total Finance Department
$ 1,051,723
$ 1,463,824
$ 1,593,477
For additional detail, see worksheets for Finance, Human Resources, and Information Technology.
2017-2018 DEPARTMENT BUDGET
Supplies
7%
Salaries
49%
Benefits
20%
Services &
Charges
24%
$1,800,000
$1,600,000
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$-
ANNUAL BUDGET COMPARISON
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
Page 81
2017-2018 DEPARTMENT OPERATING BUDGET
Finance Department
Finance
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
001.1.514.22
10 Salaries & Wages
$ 46,182
$ 42,258
$ 51,000
20 Personnel Benefits
14,511
15,312
18,379
Total Fiduciary Services
$ 60,693
$ 57,570
$ 69,379
001.1.514.23
10 Salaries & Wages
$ 283,800
$ 322,091
$ 352,351
20 Personnel Benefits
105,803
150,384
174,078
31 Office & Operating Supplies
5,911
9,550
10,100
41 Professional Services
52,645
54,500
51,300
42 Communication
4,981
5,600
5,600
43 Travel
7,757
9,400
9,400
45 Operating Rentals & Leases
3,206
6,500
6,600
46 Insurance
175
200
200
48 Repairs & Maintenance
3,158
8,850
9,000
49 Miscellaneous
50,990
47,840
39,040
Total Budgeting/Accounting/Auditing
$ 518,425
$ 614,915
$ 657,669
001.1.594.10
14.64 Machinery & Equipment
$ 1,110
$ 18,500
$ -
Total Machinery & Equipment
$ 1,110
$ 18,500
$ -
Total Finance
$ 580,228
$ 690,985
$ 727,048
514.23 Notes
41 State Auditor, Micro -Flex Tax Audit, GASB 34 Consultant
45 Postage Meter, Copy Machine Lease
46 Notary Bonds
48 Micro -Flex Tax Tools Maintenance, Copy Machine Maintenance, Miscellaneous Repairs
49 Permit Stickers, Springbrok User Fees, Shredding Services, Dues, Printing, Service Subcription
for Parking Boxes, Business License Fees, Banking/Fiscal Agent, Parkeon Service Fee,
Registrations
Page 82
2017-2018 DEPARTMENT OPERATING BUDGET
Finance Department
Human Resource
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
001.1.517.90
31 Office & Operating Supplies
$ 1,424
$ 1,700
$ 1,400
43 Travel
336
600
600
49 Miscellaneous
22
1,200
2,900
Total Employee Benefit
$ 1,783
$ 3,500
$ 4,900
001.1.518.10
10 Salaries & Wages
$ 103,139
$ 137,914
$ 149,477
20 Personnel Benefits
19,940
31,704
35,691
31 Office & Operating Supplies
758
1,050
800
41 Professional Services
14,509
21,900
21,200
42 Communication
2,355
3,000
600
43 Travel
1,016
2,000
2,000
44 Advertising
975
900
2,000
45 Operating Rentals & Leases
1,277
1,647
1,750
48 Repairs & Maintenance
530
1,200
1,000
49 Miscellaneous
4,720
6,800
7,500
Total Personnel Services
$ 149,221
$ 208,115
$ 222,018
001.1.518.11
10 Salaries & Wages
$ 23,994
$ -
$ -
20 Personnel Benefits
3,992
-
-
31 Office & Operating Supplies
987
-
-
41 Professional Services
22,174
-
-
43 Travel
206
-
-
49 Miscellaneous
1,913
-
-
Total S.H.I.P. Grant
$ 53,265
$ -
$ -
Total Human Resource
$ 204,269
$ 211,615
$ 226,918
518.10 Notes
41 Drug Testing, Personnel Investigations, L&I Compliance Management, Hiring Costs
48 Copy Machine Maintenance, Miscellaneous Repairs
49 Printing, Dues, Registrations, Subscriptions, AWC D&A Testing Consortium
Page 83
2017-2018 DEPARTMENT OPERATING BUDGET
Finance Department
Information Technology
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
001.1.518.88
10 Salaries & Wages
$ 117,661
$ 146,706
$ 195,018
20 Personnel Benefits
51,619
66,418
76,423
31 Office & Operating Supplies
59,108
66,980
100,250
41 Professional Services
1,713
125,038
40,900
42 Communication
2,473
4,400
2,400
43 Travel
-
2,000
3,000
44 Advertising
-
100
-
45 Operating Rentals & Leases
-
100
-
48 Repairs & Maintenance
29,570
40,150
52,200
49 Miscellaneous
650
7,820
84,420
51 Intergovernmental Professional Services
-
-
17,400
Total Information Technology
$ 262,794
$ 459,712
$ 572,011
001.1.594.10
18.64 Machinery & Equipment
$ 4,433
$ 101,512
$ 67,500
Total Machinery & Equipment
$ 4,433
$ 101,512
$ 67,500
Total Information Technology',
$ 267,227
$ 561,224
639,511
518.88 Notes
31 Parts, Equipment, & Supplies, Barracuda Firewall & Spam Filter, Surface Pros, DCD IT
Equipment, Workstations(18)
41 Computer Consultant, Website Upkeep
42 Modems, Phone, Fax, Website Hosting
48 Software Maintenance, Antispam, Miscellaneous Repairs, Mobileguard Text Archiving
49 Dues, Subscriptions, KRCC-Kitnet Dues, Training Registrations
Page 84
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.
2017 GOALS
• 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 bail schedules, court forms and procedures as legislation dictates
• Continue monitoring of interpreter Language Assistance Plan
• Prepare Court for electronic filings and retention (paperless court)
2018 GOALS
• Convert to digital (paperless) court by converting to electronic Case Management System
• 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 bail schedules, 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 to efficiently and effectively administer justice
• Continue maintenance of bail schedules, court forms and procedures as legislation dictates
• Continue monitoring of interpreter Language Assistance Plan
Page 85
DEPARTMENT OBJECTIVE
The Court's objective for 2018 is to convert to an electronic (paperless) court management system.
STATISTICS/WORKLOAD MEASURES
Department Measures
2015
Actuals
2016
Estimated
2017
Estimated
2018
Estimated
Criminal - DUI
50.0
36
40
45
Criminal - Other Traffic
361
360
378
390
Criminal - Non -Traffic
436
410
450
460
Infractions - Traffic
1311
1070
1000
1000
Infractions - Non -Traffic
30
36
35
35
1400.0
1200.0
1000.0
800.0
600.0
400.0
200.0
0.0
2015 2016 2017 2018
Actuals Estimated Estimated Estimated
PERFORMANCE MEASURES
Criminal - DUI
Criminal - Other Traffic
Criminal - Non -Traffic
Infractions - Traffic
Infractions - Non -Traffic
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 confouuity with criteria
and methods developed by the Board for Judicial Administration which have been approved by the
Supreme Court.
Page 86
STAFFING LEVELS
Staffing Levels
2015
Actuals
2016
Estimated
2017
Estimated
2018
Estimated
Judge
0.6
0.6
0.6
0.6
Court Administrator
1
1
1
1
Lead Clerk
1
1
1
1
Court Clerk
2.6
2.6
2.6
2.6
Judge
Court Administrator
• Lead Clerk
Court Clerk
2015 Actuals 2016 2017 2018
Estimated Estimated Estimated
ACCOMPLISHMENTS
The Court continues to efficiently and accurately maintain all court records and effectively administer
justice.
SIGNIFICANT BUDGET CHANGES
No significant budget changes.
Page 87
2017-2018 DEPARTMENT OPERATING BUDGET
Municipal Court
Expenditures
2013~2014
Actual
2015~2016
Budget
2017~2018
Budget
001.2.613.68
10 Salaries &Wages
$ 640.612
$ 707.307
$ 764.585
20 Personnel Benefits
261.311
323.820
362.837
Total Salary & Benefits
$ 801.924
$ 1,831,226
$ 1.127,202
31 Office & Operating Supplies
$ 15.071
$ 15.858
$ 15.858
41 Professional Services
34.540
42.588
38.888
42 Communication
9.107
8.288
10.888
43 Travel
4.001
5.088
5.888
45 Operating Rentals &Leases
7.625
8.888
7.588
48 Repairs &Maintenance
3.040
4.780
8,000
40 Miscellaneous
22.870
44.022
30,258
64 Machinery &Equipment
'
8.200
'
Total Other Expenditures
$ 87.871
$ 137.632
$ 123'606
512.50 Notes
31 Books, Postage Meter Supplies, Toner, Office Supplies
41 Probem' Interpreters, Expert Witness Feea, Bailiff
42 Phone, Fax, Postage Meter
45 Postage Meter Rental, Copier/Fax Lease
48 CopierK8aintenaue. FTR Digital Audio Support Contract, K4iaoOffioe Equipment Repairs, Video
Support
40 Printing Forms, Assoc Dues, County Clerk Ouries), Training/Conferences, Witness Fees,
Shredder Service, Bank Fees
2O17-2018DEPARTMENT BUDGET
Salaries
*1%
Benefits
Supplies
1%
Services &
Charges
9%
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$'
ANNUAL BUDGET COMPARISON
2013-204
Actual
2015-2O10
Budget
201r-281O
MISSION STATEMENT
The mission of the Port Orchard Police Department is to work in partnership with the community to
protect life and property and to enhance the quality of life in our city through proactive problem
solving, fair and equitable law enforcement, and the effective use of resources.
DEPARTMENT DESCRIPTION
The Chief of Police is the Director of the Police Department. The Police Department consists of 30
employees and 9 volunteers. The department has one chief, one commander, 3 sergeants, 2 detectives,
and 17 police officers. The department is also supported by an office manager, a full time
records/evidence specialist, 2 part-time record/evidence specialists, 2 part-time parking enforcement
officers and a part-time court security/crime prevention officer. Our volunteer base is made up of one
traffic safety assistant, 7 reserve police officers, and a police Chaplain.
The police department is a full service problem oriented community based law enforcement agency
offering regular patrol functions, detective functions, major crime investigation, crime scene
technicians, traffic investigation, motorcycle patrol, bicycle patrol, marine patrol, liquor and vice,
narcotics canine, court security, emergency management, parking enforcement, and a school resource
officer program.
2017 GOALS
• Establish a threat assessment group for the South Kitsap School District.
• Maintain appropriate staffing levels for the demands of the City.
• Complete 50 community policing projects.
2018 GOALS
• Maintain and manage a threat assessment group for the South Kitsap School District.
• Maintain appropriate staffing levels for the demands of the City.
• Complete 50 community policing projects.
NON -FINANCIAL LONG-TERM GOALS
• Continue community based problem oriented policing.
• Keep crime clearance rates the highest in Kitsap County.
Page 89
DEPARTMENT OBJECTIVES
• Identify Opportunities.
• Imagine the Possibilities.
• Align Partners.
• Empower Employees.
• Think, Act and Move as One.
• Engage the Community.
• Fulfill the Promise.
• Map the Future.
DEPARTMENT VALUES
• Every employee and their contribution to the department.
• Provide opportunities for individual achievement, personal growth and professional
development.
• Maintain the highest level of integrity, ethics, and morals.
• Commit to the concept of teamwork.
• Create positive working relationships through community, problem based policing.
• We value the sanctity of life and equitable treatment of all people.
• We value working with our citizens to solve community based problems.
• We serve with pride within ourselves and the community we serve.
STATISTICS/WORKLOAD MEASURES
Department Measures
2015
Actuals
2016
Estimated
2017
Estimated
2018
Estimated
Maintain high crime clearance rates
45.2
50.0
40.0
30.0
20.0
10.0
0.0
���a\y a,<. e.. area
co A
,ti0 A, A,
PERFORMANCE MEASURES
Maintain high
crime clearance
rates
The Port Orchard police Department reports all crime information through NIBRS. Each year WASPC
publishes these crime statistics for public view. This includes crime types, number of reported
offences, and clearance rates. Port Orchard maintains the highest clearance rate in Kitsap County.
Page 90
STAFFING LEVELS
Staffing Levels
2015
Actuals
2016
Estimated
2017
Estimated
2018
Estimated
Police Chief
1
1
1
1
Police Commander
1
1
1
1
Police Sergeant
3
3
3
3
Office Manager
1
1
1
1
Records/Evidence Specialist
2.25
2.25
2.25
2.25
Public Service Officer Part -Time
0.75
0.75
0.75
0.75
Parking Enforcement Officer
1
1
1
1
Patrolmen
18
18
18
18
20
18
16
14
12
10
8
6
4
2
0
2015 Actuals 2016 2017 2018
Estimated Estimated Estimated
Police Chief
Police Commander
Police Sergeant
Office Manager
Records/Evidence Specialist
ti Public Service Officer Part -
Time
Parking Enforcement Officer
ACCOMPLISHMENTS
Our internal disciplinary process provides accountability and transparency.
SIGNIFICANT BUDGET CHANGES
The costs for incarceration continue to increase year over year. For 2017-18 budget years the budgeted
amount for incarceration costs have been increased to meet estimates.
Page 91
2017-2018 DEPARTMENT OPERATING BUDGET
Law Enforcement
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
10 Salaries & Wages
$ 4,404,633
$ 4,692,162
$ 5,036,803
20 Personnel Benefits
1,637,297
1,871,380
2,093,821
21 Uniforms
31,815
34,300
41,200
Total Salary & Benefits
$ 6,073,745
$ 6,597,842
$ 7,171,824
31 Office & Operating Supplies
$ 114,794
$ 122,450
$ 162,650
32 Fuel Consumed
157,817
132,000
113,500
41 Professional Services
47,966
59,400
28,000
42 Communication
24,854
27,300
27,200
43 Travel
11,749
26,650
29,400
44 Advertising
30
500
500
45 Operating Rentals & Leases
18,085
24,650
24,600
46 Insurance
-
200
200
47 Public Utility Service
814
4,050
2,700
48 Repairs & Maintenance
99,676
113,010
103,300
49 Miscellaneous
51,265
66,350
57,100
51 Intergovernmental Professional Services
1,129,228
1,855,895
2,027,830
64 Machinery & Equipment
4,727
-
-
95 Interfund Rentals/Leases
9,419
15,216
15,216
98 Interfund Repairs & Maintenance
33,080
850
-
Total Other Expenditures
$ 1,703,504
$ 2,448,521
$ 2,592,196
Total Law Enforcement
$ 7,777,249
$ 9,046,363
$ 9,764,020
2017-2018 DEPARTMENT BUDGET
Benefits
22%
51%
ANNUAL BUDGET COMPARISON
$12,000,000
$10,000,000
$8,000,000
$6,000,000
Services & $4,000,000 - --
Charges
24% $2,000,000
$-
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
Page 92
2017-2018 DEPARTMENT OPERATING BUDGET
Law Enforcement
Law Enforcement
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
001.3.521.10
10 Salaries & Wages
$ 819,829
$ 881,643
$ 985,842
20 Personnel Benefits
411,777
471,272
535,991
21 Uniforms
1,227
3,000
3,400
31 Office & Operating Supplies
19,612
27,650
34,000
32 Fuel Consumed
5,486
3,500
3,000
41 Professional Services
12,859
2,500
3,500
42 Communication
23,768
25,600
26,000
43 Travel
2,099
10,250
10,000
44 Advertising
-
500
500
45 Operating Rentals & Leases
10,303
15,000
15,000
46 Insurance
-
200
200
48 Repairs & Maintenance
16,927
22,700
18,500
49 Miscellaneous
13,534
11,000
11,500
51 Intergovernmental Professional Services
225,466
269,092
313,747
98 Interfund Repairs & Maintenance
80
-
-
Total Administration
$ 1,562,966
$ 1,743,907
$ 1,961,180
521.10 Notes
31 RCW Books, Vehicle Tires, Parts & Supplies, Office Supplies & Equipment
41 Promotional Testing, Polygraph, Medical, Psychological Testing, Lateral/Entry Oral Boards,
Lateral Testing
44 Employment Advertising, Continuous Lateral Entry Programs, Police Legal Notices/Property
Auctions
48 WSP ACCESS Terminal Fees, Municipal Code Codification, Vehicle Maintenance, Radio Repairs,
Copier Maintenance
49 Conferences, Membership Dues, Subscriptions, Printing/Publishing, Business Cards, Shredding
Service
51 CENCOM Dispatching Services
Page 93
2017-2018 DEPARTMENT OPERATING BUDGET
Law Enforcement
Expenditures
Actual
Budget
Budget
001.3.521.21
10 Salaries &Wages
$ 342.600
$ 357.330
$ 381.150
20 Personnel Benefits
90.273
80.388
88.055
21 Uniforms
1.501
3.088
3.888
31 Office & Operating Supplies
4.237
13.888
18.888
32 Fuel Consumed
6.681
6.888
5.888
41 Professional Services
100
3.888
3.888
42 Communication
32
500
'
43 Travel
375
1.888
3.888
47 Public Utility Services
-
200
'
48 Repairs &Maintenance
3.070
4.000
4.000
40 Miscellaneous
4.745
5.000
7,000
05 |nberfundFlanba|o/Laaoea
'
'
'
98 |nterfundRepairs &Maintenance
1.280
'
'
Total Investigation
$ 454,883
$ 483.425
$ 525'114
521.21 Notes
31 Evidence Processing Supp|iao, Vehicle Tireo, Parts, Supplies, Investigative Supplies, Office
Supplies, Crime Scene Van Supplies, Lumen Investigation Software
41 Handwriting Exemplar Analysis, WSP Total Station Crew for Response to Suspicious Deaths,
Personal and Financial History Searches, Forensic Examinations, Crime Scene Technician Costs
48 Vehicle Maintenance
40 Crime Lab Fees & Shipping, Evidentiary Vehicle Tows
2017-2018 DEPARTMENT OPERATING BUDGET
Law Enforcement
Law Enforcement (Continued),
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
001.3.521.22
10 Salaries & Wages
$ 2,150,457
$ 2,347,170
$ 2,689,094
20 Personnel Benefits
740,965
837,502
1,028,687
21 Uniforms
19,483
20,300
26,800
31 Office & Operating Supplies
31,282
28,000
54,000
32 Fuel Consumed
76,349
64,000
64,000
43 Travel
375
400
400
48 Repairs & Maintenance
35,474
33,000
42,000
49 Miscellaneous
4,859
4,000
5,000
98 Interfund Repairs & Maintenance
18,840
-
-
Total Patrol
$ 3,078,085
$ 3,334,372
$ 3,909,981
001.3.521.23
10 Salaries & Wages
$ 45,433
$ 27,600
$ 35,569
20 Personnel Benefits
14,129
10,500
10,675
31 Office & Operating Supplies
2,348
1,950
2,000
32 Fuel Consumed
11,307
10,000
10,000
43 Travel
3,588
2,000
3,000
44 Advertisting
30
-
-
45 Operating Rentals & Leases
1,865
2,000
2,000
47 Public Utility Service
114
500
500
48 Repairs & Maintenance
18,157
10,850
6,000
49 Miscellaneous
6,151
15,500
6,000
98 Interfund Repairs & Maintenance
920
250
-
Total Marine Patrol
$ 104,042
$ 81,150
$ 75,744
521.22 Notes
31 Office Supplies, Reserve Officer Equipment, Vehicle Tires, Parts & Supplies, Flares, Vehicle
Warning Devices, Batteries, Lights, M4 Rifle Replacement
48 Emergency Equipment Repair, Vehicle Maintenance, Radio & Light Bar Installations, Fire
Extinguisher Recharging, Vehicle Washes, Reserve Vehicle Maintenance
49 Police Vehicles Graphics Replacement, Printing Expenses
521.23 Notes
31 Boating Supplies, Lines, Fenders, Lighting, Charts, GPS, Cleaning Supplies, State Required
Education Programs/Materials
45 Vessel Moorage
49 Equipment Installations, Marine Membership, State Required Conferences, Derelict Vessel
Abatement
Page 95
2017-2018 DEPARTMENT OPERATING BUDGET
Law Enforcement
Law Enforcement (Continued)
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
001.3.521.25
10 Salaries & Wages
$ 170,248
$ 185,028
$ 194,674
20 Personnel Benefits
74,562
92,140
93,889
21 Uniforms
1,210
1,000
1,000
31 Office & Operating Supplies
1,709
4,850
3,500
32 Fuel Consumed
15,971
10,500
6,000
48 Repairs & Maintenance
22
2,000
2,000
49 Miscellaneous
100
600
600
98 Interfund Repairs & Maintenance
1,080
-
-
Total Gambling Enforcement
$ 264,903
$ 296,118
$ 301,663
001.3.521.30
10 Salaries & Wages
$ 425,982
$ 452,030
$ 281,976
20 Personnel Benefits
132,549
174,392
110,528
21 Uniforms
4,395
3,000
3,000
31 Office & Operating Supplies
3,700
5,500
5,300
32 Fuel Consumed
19,934
16,000
8,500
48 Repairs & Maintenance
6,141
8,000
3,000
49 Miscellaneous
1,351
2,750
2,500
98 Interfund Repairs & Maintenance
3,400
-
-
Total Crime Prevention
$ 597,453
$ 661,672
$ 414,804
521.25 Notes
49 Reduce Underage Drinking Materials, Responsible Alcohol Service Programs/Brochures,
Problem Oriented Policing Materials
521.30 Notes
31 Office Supplies for Volunteers, Bicycles, Parts & Accessories, Vehicle Tires, Parts & Supplies,
Emergency Equipment Parts
48 Vehicle & Bicycle Maintenance
49 Associations Dues, Community Policing Projects, Crime Prevention Materials
Page 96
2017-2018 DEPARTMENT OPERATING BUDGET
Law Enforcement
Law Enforcement (Continued)
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
001.3.521.40
31 Office & Operating Supplies
$ 19,434
$ 20,400
$ 25,750
41 Professional Services
990
1,500
1,000
43 Travel
5,107
12,000
12,000
45 Operating Rentals & Leases
1,313
4,000
4,000
47 Public Utility Services
700
3,350
2,000
48 Repairs & Maintenance
95
2,000
2,000
49 Miscellaneous
16,229
18,000
18,000
98 Interfund Repairs & Maintenance
-
-
-
Total Training
$ 43,868
$ 61,250
$ 64,750
001.3.521.50
10 Salaries & Wages
$ 1,185
$ -
$ -
20 Personnel Benefits
430
-
-
31 Office & Operating Supplies
694
-
-
45 Operating Rentals & Leases
3,600
3,600
3,600
47 Public Utility Service
-
-
200
48 Repairs & Maintenance
4,867
2,560
2,600
49 Miscellaneous
76
1,500
1,000
95 Interfund Operating & Rentals
9,419
15,216
15,216
Total Facilities
$ 20,271
$ 22,876
$ 22,616
521.40 Notes
31 Defensive Tactics Equipment, Office Supplies, Ammo Up Brass Roller, T&E RMR Handgun Sight,
Cert Pistol & Rifle Lasers, Ammunition, Targets
41 Outside Speakers, Instructors
43 Vehicle Expenses Related to Travel for Training, Commercial Transportation, Food & Lodging
45 Portable Restroom Facilities at Current Police Range, Trainig Room Facilities Rental, EVOC
Track Rental
49 Tuition & Registration Costs
521.50 Notes
45 Storage Garage
48 Security Monitoring
95 Storage Facilities
Page 97
2017-2018 DEPARTMENT OPERATING BUDGET
Law Enforcement
Law Enforcement (Continued)
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
001.3.521.70
10 Salaries & Wages
$ 448,184
$ 441,252
$ 468,489
20 Personnel Benefits
172,094
195,138
214,096
21 Uniforms
3,909
4,000
4,000
31 Office & Operating Supplies
14,354
12,000
10,000
32 Fuel Consumed
17,683
17,000
12,000
41 Professional Services
-
500
500
42 Communications
41
200
200
43 Travel
206
1,000
1,000
45 Operating Rentals & Leases
11
50
-
48 Repairs & Maintenance
14,844
25,900
21,200
49 Miscellaneous
3,928
6,500
4,000
51 Intergovernmental Professional Services
5,000
5,000
5,000
98 Interfund Repairs & Maintenance
5,560
-
-
Total Traffic Policing
$ 685,813
$ 708,540
$ 740,485
Total Law Enforcement
6,812,83
$', 7,393,310
$ 8,016,337
521.70 Notes
31 Vehicle Tires, Parts & Supplies, Pursuit Immobilization Devices, Motorcycle Parts, Office
Supplies, Parking Supplies
41 WSP Total Station Crew Response for Fatalities
48 Vehicle Maintenance, ALPR Unit Maintenance, Motorcycle Maintenance, Radar Unit
Maintenance, Radar Calibration, Parkeon Machine Upgrades
49 Shipping for Radar Units, Shipping for Preliminary Breath Tests, Ticket Books/E-Tickets
51 Traffic Safety Task Force Fee
Page 98
2017-2018 DEPARTMENT OPERATING BUDGET
Law Enforcement
Detention and Correction
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
001.3.523.20
10 Salaries & Wages
$ 120
$ 100
$ -
20 Personnel Benefits
70
50
-
31 Office & Operating Supplies
1,135
500
500
32 Fuel Consumed
4,405
5,000
5,000
41 Professional Services
-
-
-
45 Operating Rentals and Leases
993
-
-
48 Repairs & Maintenance
80
2,000
2,000
49 Miscellaneous
292
500
500
51 Intergovernment Professional Service
73,116
87,228
92,000
98 Interfund Repairs & Maintenance
1,920
600
-
Total Monitoring Prisoners
$ 82,130
$ 95,978
$ 100,000
001.3.523.60
31 Office & Operating Supplies
$ 16,065
$ 7,000
$ 7,000
41 Professional Services
34,017
51,900
20,000
51 Intergovernment Professional Service
795,196
1,458,947
1,576,345
Total Care/Custody/Prisoners
$ 845,279
$ 1,517,847
$ 1,603,345
Total Detention and Correction
$ 927,408
$ 1,613,825'
$ 1,703,345
523.20 Notes
48 Repair Community Service Van, Miscellaneous Repairs
51 KCR-Community Service Program
523.60 Notes
31 Prisoner Prescriptions
41 Prisoner Medical Services
51 Prisoner Boarding Kitsap County, City of Forks Jail
Page 99
2016 DEPARTMENT OPERATING BUDGET
Law Enforcement
Expenditures
Actual
Budget
Budget
881.3.52610
51 |nbsrgm/|Professional Srvo-Emergenoy
$ 30.450
$ 35.828
$ 40.738
Total Emergency Sorv|mnoAdmmin
$ 30,450
$ 35,628
$ 40,738
001.I526.60
10 Salaries &Wages
$ 595
$ -
$ -
20 Personnel Benefits
448
-
-
31 Office & Operating Supplies
225
1'600
1'600
42 Communication
1.013
1.000
1.000
43 Travel
-
-
-
48 Repairs & Maintenance
-
-
-
49 Miscellaneous
-
1.000
1.000
525.10 Notes
51 KitaapCounty Emergency Management
525.60 Notes
31 Backup Power Supplies, Site Communications & Set-up, Food & Water, Respirators, Cots
40 Department Training onHazmaLVVK4D.Terrorism Tuition Costs for FEK4/\
2015 DEPARTMENT OPERATING BUDGET
Law Enforcement
Machinery & Equipment
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget'
001.3.594.21
64 Machinery & Equipment
Total Machinery & Equipment
$ 4,727
$ -
$ -
$ 4,727
$ -
$ -
Total Machinery &Equipment
$ 4,727
$
$-
Page 101
MISSION STATEMENT
Provide and administer planning, building, 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, and
land use code enforcement functions. Department staff is responsible for long range planning
which includes tasks such as reviewing and processing amendments to the city's comprehensive
plan, updating the city's plans, ensuring consistency between the city's technical infrastructure
plans and its land use plans, capital budgeting, and updates to the city's development regulations.
Long range planning tasks also include public outreach whether that be planning and staffing
public hearings at the Planning Commission, setting up surveys to gather public input, or
exploring other innovative methods of facilitating communication between the city and its
elected officials and the public. The department is also responsible for short range planning
activities which includes tasks such as building permit application review, business license
application review, sign permit review, meeting with prospective developers, conducting
environmental review, and ensuring that site development pelniits issued through the public
works department also comply with the city's land use regulations and critical area protections.
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, 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, or the Department of
Natural Resources, and reporting to state and federal agencies as required by law.
2017 GOALS
• Best Available Science Review. Complete an analysis of the development regulations for Best
Available Science as required by law (June 30, 2017 Deadline).
• Grant Implementation. Coordinate the purchase of property located along Bay Street for the
Bay Street Pedestrian Path as a result of Recreation Conservation Office grant funding.
• Grant Implementation. Coordinate the construction of the McCormick Phase 2 park
improvements.
• Wayfinding Signs. Work with the Public Works department to implement phase 2 of the
wayfinding sign program.
• Dangerous/Abandoned Buildings. Continue to enforce land use codes concerning dangerous
and abandoned buildings and seek abatement if required (1-2 houses annually).
Page 102
• Launch SmartGOV public portal.
• 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 KCRC.
• Development Review. Review applications as submitted within the required timelines.
2018 GOALS
• Wayfinding Signs. Work with the Public Works department to implement phase 2 of the
wayfinding sign program.
• Dangerous/Abandoned Buildings. Continue to enforce land use codes concerning dangerous
and abandoned buildings and seek abatement if required (1-2 houses annually).
• 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 KCRC.
• Development Review. Review applications as submitted within the required timelines.
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 comprehensive 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 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.
• Land use permit process. Administer the City of Port Orchard's land use permit process for the
review and processing of developments under the City Zoning Code, Title 16 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
16; and review and update city land use development codes and maps, as appropriate.
• Port Orchard Design Review Board. Provide staff support and professional guidance to the Port
Orchard Design Review Board pertaining to the City's design standards, downtown overlay
district, and land use application activities.
• Port Orchard Planning Commission. Provide staff support and professional guidance to the City
of Port Orchard Planning Commission.
• Hearing Examiner. Provide administrative services for the office of the Hearing Examiner.
Prepare staff reports, public noticing, 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 in order to provide comment on the impacts and to recommend mitigation measures to the
Kitsap County Department of Community Development.
Page 103
• 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
annexation policy. Process annexation petitions 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 of Port Orchard 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.
DEPARTMENT OBJECTIVE
Annual Comprehensive Plan update. Annually consider amendments to the Port Orchard
Comprehensive Plan to include possible revisions to the land use element map based upon City
Sub -Area Planning efforts and/or processing privately initiated amendments.
STATISTICS/WORKLOAD MEASURES
Department Measures
2015
Actuals
2016
Estimated
2017
Estimated
2018
Estimated
Number of Building Permits Issued
474
Number of Code Enforcement Actions Initiated
125
Number of Land Use Permits Processed
60
Number of Comprehensive Plan Amendments Processed
1
Business Licenses Reviewed
744
Event, Cabaret, and Marijuana Licenses
Approved/Reviewed
49
Pre -Application Meetings
22
Population
13,510
13,810
14,125
14,450
City Area (Square Miles)
9.35
9.35
9.35
9.35
Page 104
16000
14000
12000
10000
8000
6000
4000
2000
0
Number of Building
Permits Issued
Number of Code
Enforcement Actions
Initiated
Number of Land Use
Permits Processed
Number of
Comprehensive Plan
Amendments Processed
Business Licenses
Reviewed
PERFORMANCE MEASURES
Peiiiiiting activity has remained steady from 2015-2016. We expect building permit activity to
increase considerably in 2017 and 2018 with minor increases in other activity. Staffing levels
are proposed to be maintained at current levels in 2017-2018.
STAFFING LEVELS
Staffing Levels
2015
Actuals
2016
Estimated
2017
Estimated
2018
Estimated
City Development Director
1
1
1
1
Administrative Assistant Planning
0.35
0.35
0.7
0.7
Office Manager/Permit Cordinator
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
1
1
Building/Planning Office Assistant
1
1
1
1
Permit Clerk
0
0
1
1
Page 105
City Development Director
Administrative Assistant Planning
Office Manager/Permit Cordinator
Associate Planner
u�t Long -Range Associate Planner
Building/Planning Office Assistant
Permit Clerk
2015 Actuals 2016 Estimated 2017 Estimated 2018 Estimated
ACCOMPLISHMENTS
The 2016 Comprehensive Plan was the departments biggest accomplishment of 2016. The plan
was approved, was not appealed, and is on track for an October 2016 certification from PSRC.
Other accomplishments include the review of 7 permits requiring Hearing Examiner review, an
all time high for permits of this type. One particular review, the Stetson Heights project was the
largest, most complex, and controversial residential project ever reviewed by the DCD. Other
projects that have been initiated and/or completed include the design of the McCormick Village
Park Phase 2 project, the way finding sign phase 1 project, the acquisition of the 640 Bay Street
property, and the acquisition of the Comfort Inn (beach) property.
Numerous ordinances were brought forward for City Council approval including:
• Interim Subdivision and Petinit Processing Regulations
• 2015 Building and Fire Code Adoption
• Marijuana Code Updates
• Street Use Peimit Code
• Multi Family Tax Exemption Code
Other code updates were initiated including:
• Complete Overhaul of the Development Regulations
• Minor Shoreline Master Program Updates
• Sign Code Update
• DOD Overlay District Update
• VPOD Code Update
• Landscape and Parking Code Update
Page 106
SIGNIFICANT BUDGET CHANGES
In 2017, the City proposes to consolidate all permitting into a single "Permit Center." The
permit center would be the location where all public works, planning, and building permits are to
be submitted, routed, tracked, and returned to the customer. As part of this proposed change,
there is some minor reorganization that is proposed, but no additional staff requested. In
conjunction with the creation of a permit center, the City has purchased the 720 Prospect Street
building. This will be the location of the permit center and the Department of Community
Development. There are some minor increases to certain budget lines to account for providing
supplies and equipment for this new space and to accommodate any unforeseen expenses related
to the move.
Page 107
2017-2018 DEPARTMENT OPERATING BUDGET
Department of Community Development
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
10 Salaries & Wages
$ 881,277
$ 1,092,124
$ 1,422,327
20 Personnel Benefits
307,845
494,186
646,633
Total Salary & Benefits
$ 1,189,121
$ 1,586,310
$ 2,068,960
31 Office & Operating Supplies
$ 8,623
$ 25,800
$ 27,800
32 Fuel Consumed
4,039
3,300
3,000
41 Professional Services
75,475
230,500
215,600
42 Communication
6,783
12,240
11,200
43 Travel
6,185
11,225
14,600
44 Advertising
1,040
2,600
2,600
45 Operating Rentals & Leases
4,330
4,200
19,500
46 Insurance
-
150
-
48 Repairs & Maintenance
15,709
8,800
2,100
49 Miscellaneous
41,616
101,765
153,500
51 Intergovernmental Professional Services
-
-
100,000
64 Machinery & Equipment
-
4,885
-
98 Interfund Repairs & Maintenance
2,240
2,600
-
Total Other Expenditures
$ 166,040
$ 408,065
$ 549,900
Total Community Development
$ 1,355,162
$ 1,994,375
$ 2,618,860
For additional detail, see worksheets for Building Inspections and Community Development.
2017-2018 DEPARTMENT BUDGET
Benefits
25%
Salaries
54%
Supplies
1%
Services &
Charges
20%
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000 -
ANNUAL BUDGET COMPARISON
$-
2013-2014 2015-2016
Actual Budget
Page 108
2017-2018 DEPARTMENT OPERATING BUDGET
Department of Community Development
Building Inspections
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
001.4.517.91
31 Office & Operating Supplies
$ 566
$ 200
$ 200
43 Travel
766
600
600
49 Miscellaneous
325
1,200
1,200
Total Commute Trip Reduction
$ 1,657
$ 2,000
$ 2,000
001.4.519.20
49 Miscellaneous
$ 10,000
$ -
$ -
Total Miscellaneous
10,000
-
-
001.4.524.20
10 Salaries & Wages
$ 228,601
$ 292,698
$ 395,404
20 Personnel Benefits
73,780
139,519
213,914
31 Office & Operating Supplies
4,525
11,650
9,100
32 Fuel Consumed
3,231
2,400
2,000
41 Professional Services
51,420
59,900
60,000
42 Communication
2,392
4,080
4,800
43 Travel
2,096
4,275
5,000
45 Operating Rentals & Leases
1,010
1,200
5,100
46 Insurance
-
100
-
48 Repairs & Maintenance
6,482
2,300
1,100
49 Miscellaneous
12,710
17,630
18,900
51 Intergovernmental Professional Services
-
-
100,000
98 Interfund Repairs & Maintenance
1,160
1,000
-
Total Building Inspections
$ 387,406
$ 536,752
$ 815,318
Total Building Inspections
$ 389,064
$ 538,752'
$ 817,318
524.20 Notes
31 Car Parts & Supplies, Office Supplies, Materials for Notices
41 Supplemental Building Inspection Services, Backup Inspection Services
48 Postage Meter, Office Equipment Repair, Copier Maintenance
49 Forms, Subscriptions, Conferences, Dues, Printing, SMARTGov Software and Training
98 Interfund Repairs & Maintenance
Page 109
2017-2018 DEPARTMENT OPERATING BUDGET
Department OfCommunity Development
Expenditures
Actual
Budget
Budget
881��56QQU
10 Salaries &Wages
$ 651.281
$ 798.428
$ 1.025.923
20 Personnel Benefits
233.868
354.267
432.239
31 Office & Operating Supplies
3.522
13'350
17.900
32 Fuel Consumed
808
000
1.000
41 Professional Services
24.055
170.000
155.000
42 Communications
4.381
8'160
6.400
43 Travel
3.323
6.350
0.000
44 Advertising
961
2.000
2.000
45 Operating Rentals &Leases
3.153
3'000
14'400
40 Insurance
-
50
-
48 Repairs &Maintenance
0.228
8.500
1.000
49 Miscellaneous
18.582
22.935
33.400
98 |nbsrfundRepairs &Maintenance
1.080
1'800
-
Total Planning
$ 954,050
$ 1,387,538
$ 1,698'262
001.4.558.62
10 Sa|arieo&VVageo
$ 831
$ -
$ -
20 Personnel Benefits
138
-
-
44 Advertising
70
-
-
Total TDRGrant
$ 1,046
$ -
$ -
558.60 Notes
31 Uniform Code Enforcement, Graphics Materials, Public Notice Signs, Office & Operating
Supplies, Conference Room Furnishings, Updated Aerial Photography
41 Expedited Review, On Call Services, Hearing Examiner, Design Guidelines Creation, Shoreline
Master Program Required Update
48 Postage Meter,
40 Subscriptions, Dues, Seminar Fees, Printing, Conferences, Software, Training
98 |ntorfundRepairs &Maintenance
Paoo11n
2017-2018 DEPARTMENT OPERATING BUDGET
Department OfCommunity Development
Expenditures
Actual
Budget
Budget
881��56Q3U
10 Salaries &Wages
$ 564
$ 1'000
$ 1'000
20 Personnel Benefits
263
400
480
31 Office & Operating Supplies
9
600
600
41 Professional Services
-
600
600
44 Advertising
-
600
600
45 Operating Rentals &Leases
167
-
-
40 Miscellaneous
-
60.000
100.000
Total Property Development
$ 1,002
$ 83,200
$ 103,280
001.4.594.58
64 Machinery &Equipment
$ -
$ 4.885
$ -
Total Machinery Q"Equipment
$ -
$ 4'885
$ -
Total Property Development, Machinery & Equipment
$ 1,002
$ 68,085
$ 103,280
559.30Notas
49 Contracted Abatement
Paoo111
MISSION STATEMENT
The Public Works Department for the City of Port Orchard strives to provide safe and reliable
utilities by exceeding expectations, and excepting excellence as the standard. Through efficient
and effective response, prudent management, and maintaining a dedicated staff focused on
leadership, these goals help Public Works to provide 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 that includes two water systems with daily water supply capacity of 4.77 million
gallons, operates and maintains 28.73 miles of sanitary sewer system, more than 54.2 lane miles
of roads, maintains 1,024 traffic signs and 16 traffic control devices, 22.43 miles of
culverts/storm water pipe, 1,339 publicly owned and maintained catch basins, 71.76 acres of
parks and 31 structures and buildings.
DIVISIONAL OVERVIEW
The success of the City of Port Orchard Public Works Department as a whole is a direct result of
partnerships among its divisions, the unselfish desire to contribute, and the diverse talent and
qualifications of respective staff. The Public Works Department is comprised of Engineering,
Public Works Maintenance (shop personnel), Stormwater Management, and Administration.
ADMINISTRATION MISSION STATEMENT
To plan, oversee and improve the Department's administrative activities and to ensure that
expectations are met or exceed in the most efficient, effective, responsive and responsible
manner.
ENGINEERING & STORMWATER MISSION STATEMENT
To provide engineering expertise, architectural design, stoiiiiwater and construction management
services for the City, its departments and other governmental agencies in the most efficient,
effective, responsive and responsible manner.
ROAD & 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.
Page 112
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.
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.
2017 GOALS
• Well #13 Drilling and Construction
• Well #9 Filtration and Treatment Construction
• Complete Annual Water Main Replacement Program
• Complete Annual Fire Hydrant Inspection and Maintenance Program
• Improve Annual Cross Connection Program
• Installation of City Water PRV's
• Clean and Inspection all City Reservoirs
• Well #13 - Commence Drilling and Construction
• Well #9 - Commence Filtration and Treatment Retrofit Construction
• Complete Annual Water Main Replacement Program
• Complete Annual Fire Hydrant Inspection and Maintenance Program
• Improve Annual Cross Connection Program
• Installation of City Water PRV's
• Clean and Inspection all City Reservoirs
• Water Rights Management Plan Commencement
• Commence McCormick Park - Phase 2 Construction
• Bay Street Pedestrian Pathway — Segment #3 Construction completed
• Commence Bethel Road Corridor Redesign Plan
• Annual Sidewalk and ADA Upgrade Program Implementation
• Design upgrade for McCormick #1 & #2 Sewer Lift Stations
• Bay Street Sewer Lift Station Pump Upgrade
• Continue McCoiiillck Step System Conversions
• Install stand-alone Emergency Generator at Eaglecrest Sewer Lift Station
• Annual Lund Bridge Repairs & Inspections
• Pavement Management System (PMS) Implementation
• Commence Construction Phase for the Tremont Street Widening Project
• Storm Utility LID Code Implementation
• Commence SR 160 Corridor Study
• Complete Bay Street Pedestrian Pathway Acquisitions
Page 113
2018 GOALS
• Well #13 Construction Completion
• Complete Annual Water Main Replacement Program
• Complete Annual Fire Hydrant Inspection and Maintenance Program
• Improve Annual Cross Connection Program
• Installation of City Water PRV's
• Water Rights Management Plan Completion
• Complete City Wide Leak Detection
• McCormick #1 Sewer Lift Station Upgrade
• Continue McCormick Step System Conversions
• Utilize Pavement Management System (PMS)
• Bay Street Pedestrian Pathway Acquisitions (if needed)
• Bethel Road Corridor Redesign Completion
• Annual Sidewalk and ADA Upgrade Program
• Water/Sewer rate structure implementation
• Complete SR 160 Corridor Study
NON FINANCIAL LONG-TERM GOALS
• Cross -train Public Works Crew across diverse disciplines
• Improve Public Works Crew ability to keep construction work in-house
• Increase Public Works talent pool
• Streamline Public Works workflow through improved staffing organization
• Provide positive and meaningful direction for Public Works staff
• Continue to improve response time to public service requests
• Coordinate with the public on challenges for local developers
DEPARTMENT OBJECTIVE
• Maintain & improve reliable services
• Maintain & improve reliable utilities
• Increase efficiency of Public Works responsiveness to its citizens
STATISTICS/WORKLOAD MEASURES
Department Measures
2015
Actual
2016
Estimated
2017
Estimated
2018
Estimated
Number of Public Works Contracts Issued
36
38
39
40
Number of Public Works Purchase Orders
51
51
52
53
Number of Public Works Complaints Received
354
360
365
370
Number of Public Works Complaints Resolved
354
360
365
370
City Area
9.35
9.35
9.35
9.35
Locates
0
670
703
704
Page 114
800
700
600
500
400
300
200
100
0
2015 2016 2017 2018
Actuals Estimated Estimated Estimated
PERFORMANCE MEASURES
Number of Public Works
Contracts Issued
Number of Public Works
Purchase Orders
Number of Public Works
Complaints Received
Number of Public Works
Complaints Resolved
ln City Area
ocates
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
development in Port Orchard, the demand for various public works services and information
requests has risen significantly.
STAFFING LEVELS
Staffing Levels
2015
Actuals
2016.
Estimated
2017.
Estimated
2018
Estimated
Public Works Director/City Engineering
1
1
1
1
Assistant City Engineer
1
1
1
1
Stormwater Program Assistant
1
1
0
0
GIS Specialist/Devel. Review Assistant
1
1
1
1
Public Works Office Manager
1
1
1
1
Public Works Office Assistants 1
1.6
1.6
0.6
0.6
Public Works Forman
1
1
1
1
Public Works Supervisor/Water Systems Manager
0
0
1
1
City Mechanic
1
1
1
1
City Electrician
1
1
1
1
PW Crew
8
8
8
8
Water System Coordinator (PW Crew)
1
1
1
1
Storm Water Program Manager
0
0
1
1
Stormwater Employee (PW Crew)
1
1
1
1
Parks Maintenance
2
2
2
2
Parks Maintenance (Summer Help)
2
2
4
4
Page 115
2015 Actuals 2016 Estimated 2017 Estimated 2018 Estimated
ACCOMPLISHMENTS
Public Works Director/City
Engineering
Assistant City Engineer
Stormwater Program Assistant
GIS Specialist/Devel. Review
Assistant
Public Works Office Manager
Public Works Office Assistants I
Public Works Forman
Public Works Supervisor/Water
Systems Manager
• City Mechanic
City Electrician
PW Crew
Water System Coordinator (PW
Crew)
Storm Water Program Manager
Stormwater Employee (PW Crew)
Parks Maintenance
;,_'.. Parks Maintenance (Summer Help)
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.
In the first nine months of 2016 Public Works was able to keep some construction and repair
projects in house which resulted in approximately $350,000 worth of savings. A list of 2016
accomplishments include:
• Bay Street at Arnold Creek Culvert Repair
• SR -166 Ditching
• Farragut Sewer Main Repair
• Sewer Later Repairs
• Water Main Replacements
• Tremont Boulevard Sewer Repair
• LID Code Update/Implementation
• Dekalb Pier Retrofit/Expansion
Page 116
• Bethel Corridor Pavement Repairs
• Crosswalk Marking Policy
• Water, Sewer, Storm & Transportation Plan Updates
• Water, Sewer Gap Analysis & Rate Modifications
• Well #9 Retrofit Design
• Regional Decant Facility Completion
• McCormick Park Phase 2 Design
• Bay Street Pedestrian Pathway Segment #3 Design
• Tremont Street Widening Final Ad -Ready Design
SIGNIFICANT BUDGET CHANGES
No significant budget changes.
Page 117
2017-2018 DEPARTMENT OPERATING BUDGET
Public Works Department
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
10 Salaries & Wages
$ 215,837
$ 171,160
$ 139,044
20 Personnel Benefits
81,627
75,017
69,064
Total Salary & Benefits
$ 297,464
$ 246,177
$ 208,108
31 Office & Operating Supplies
$ 49,154
$ 17,500
$ 12,400
32 Fuel Consumed
2,946
4,000
2,000
41 Professional Services
46,675
141,560
148,420
42 Communication
10,410
12,600
14,100
43 Travel
174
850
750
44 Advertising
218
500
400
45 Operating Rentals & Leases
46,747
50,000
40,400
46 Insurance
536,464
274,000
289,100
47 Public Utility Services
111,457
119,600
126,000
48 Repairs & Maintenance
94,937
203,450
220,750
49 Miscellaneous
16,307
27,650
36,300
98 Interfund Repairs & Maintenace
3,260
-
-
Total Other Expenditures
$ 918,747
$ 851,710
$ 890,620
62 Buildings & Structures
$ 8,737
$ -
$ -
64 Machinery & Equipment
47,190
98,900
-
Total Capital Expenditures
$ 55,927
$ 98,900
$ -
Total Public Works
$ 1,272,137
$ 1,196,787
$ 1,098,728
For additional detail, see worksheets for Engineering, Other Governmental Services, Library Services &
Facilities
2017-2018 DEPARTMENT BUDGET
Salaries
13%
Services &
Charges
80%
ANNUAL BUDGET COMPARISON
$1,300,000
$1,250,000
Benefits
6% $1,200,000
Supplies
1% $1,150,000
$1,100,000
$1,050,000
$1,000,000
2013-2014 2015-2016 2017-2018
Actual Budget Budget
Page 118
2017-2018 DEPARTMENT OPERATING BUDGET
Public Works Department
Expenditures
Actual
Budget
Budget
001.5.518.20
10 Salaries &Wages
$ 180.380
$ 152.431
$ 105.665
20 Personnel Benefits
51.547
64.554
50.886
31 Office & Operating Supplies
2.406
3.500
3.000
32 Fuel Consumed
2.386
3.500
2.000
41 Professional Services
1.463
16.500
10.500
42 Communication
5.264
5.500
5.500
43 Travel
174
750
750
44 Advertising
218
400
400
45 Operating Rentals &Leases
2.402
3.500
1.500
48 Repairs &Maintenance
9.768
3.700
3.750
40 Miscellaneous
15.320
25.500
31.200
98 |nhmrfundRepairs &Maintenance
2.840
-
-
Total Engineering/Property KOanagmmnntServices
$ 354,277
$ 279,835
$ 215,151
518.20 Notes
31 Car Expenses, Office Supplies, Copier Materials
41 GIS Techinical Support, MRSC Roster, Vlist Property Annual Monitoring & Reporting
48 Copiar& Office Equipment K4aintananoa, Vehicle Repair
49 Dues, Seminar Fees, Code Codification Fees, Miscellaneous, Printing, SMARTGov Permit Software
License, Support, Maintenance, Public Records Requenta(StaffTime)
Paoo110
2017-2018 DEPARTMENT OPERATING BUDGET
Public Works Department
Expenditures Continued
Actual
Budget
Budget
001.5.518.30
10 Salaries &Wages
$ 51.738
$ 16.802
$ 30.200
20 Personnel Benefits
28.403
8.886
16.172
31 Office & Operating Supplies
45.145
13.100
9.400
32 Fuel Consumed
550
500
-
41 Professional Services
45.211
125.060
137.820
42 Communication
5.146
7.100
8.600
43 Travel
-
100
-
44 Advertising
-
100
-
45 Operating Rentals &Leases
44.255
46.500
38.800
46 Insurance
536.464
274.000
280.100
47 Public Utility Services
83.572
88.600
04.000
48 Repairs &Maintenance
81.483
182.150
200.000
40 Miscellaneous
873
1.150
4.100
98 |nhmrfundRepairs &Maintenance
420
-
-
Total Facilities/Other Governmental Services
$ 903,358
$ 764,148
$ 828,392
518.30 Notes
31 Cleaning Materials, Repair Parts, Equipment, Painting Supplies, Phones
41 Full-time Janitorial, Phone Data, City Hall Exterior Report
45 DNRWaterfront Aquatic Lease (Lot 1&2)
48 Alarm K4onitoring, Electrical Rapairs, Elevator Maintenance, Fire System Maintenance, HVAC
Maintenance Rapaira, Phone System Repaira, City Hall Repairs
2017-2018 DEPARTMENT OPERATING BUDGET
Public Works Department
Other Governmental Services
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
001.5.559.30
10 Salaries & Wages
$ 44
$ -
$ -
20 Personnel Benefits
44
-
-
Total Community Development
$ 89
$ -
$ -
001.5.594.18
10 Salaries & Wages
$ 360
$ -
$ -
20 Personnel Benefits
75
-
-
62 Buildings & Structures
8,737
-
-
64 Machinery & Equipment
47,190
98,900
-
Total Capital Expenditures
$ 56,362
$ 98,900
$ -
Total Other Governmental Services
$ 56,451
$ 98,900
$ -
Library Services and Facilities
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
001.5.572.50
10 Salaries & Wages
$ 3,305
$ 1,927
$ 3,179
20 Personnel Benefits
1,468
1,477
2,006
31 Office & Operating Supplies
1,603
900
-
47 Public Utility Services
27,885
31,000
32,000
48 Repairs & Maintenance
23,686
17,600
17,000
49 Miscellaneous
105
1,000
1,000
Total Library Facilities
$ 58,052
$ 53,904
$ 55,185
Total Library Services & Facilities
$ 58,052
$ 53,904
$ 55,185
572.50 Notes
48 HVAC Maintenance Contract, Other Repairs, Replace A/C Unit
Page 121
2017-2018 DEPARTMENT OPERATING BUDGET
Parks and Recreation
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
10 Salaries & Wages
$ 192,645
$ 286,078
$ 339,889
20 Personnel Benefits
57,886
126,956
143,086
Total Salary & Benefits
$ 250,531
$ 413,034
$ 482,975
31 Office & Operating Supplies
$ 24,451
$ 33,400
$ 36,100
32 Fuel Consumed
6,845
6,800
6,000
41 Professional Services
19,289
52,000
76,000
42 Communication
1,291
1,810
1,560
43 Travel
-
100
-
45 Operating Rentals & Leases
2,076
2,000
2,960
47 Public Utility Services
41,406
58,900
60,000
48 Repairs & Maintenance
38,221
56,600
79,000
49 Miscellaneous
1,636
2,050
2,000
Total Other Expenditures
$ 135,216
$ 213,660
$ 263,620
62 Buildings & Structures
$ -
$ 16,200
$ -
63 Other Improvements
73,837
-
-
64 Machinery & Equipment
-
15,000
-
Total Capital Expenditures
$ 73,837
$ 31,200
$ -
Total Parks and Recreation
$ 459,583
$ 657,894
$ 746,595
For additional detail, see worksheet for Parks and Recreation.
2017-2018 DEPARTMENT BUDGET
Services &
Charges
30%
Supplies
6%
Benefits
19%
$800,000
$700,000
$600,000
$500,000
$400,000
$300,000
Salaries
45% $200,000
$100,000
$-
ANNUAL BUDGET COMPARISON
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
Page 122
2017-2018 DEPARTMENT OPERATING BUDGET
Parks and Recreation
Parks
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
001.5.576.80
10 Salaries & Wages
$ 192,158
$ 284,678
$ 339,889
20 Personnel Benefits
57,682
126,556
143,086
31 Office & Operating Supplies
24,451
33,400
36,100
32 Fuel Consumed
6,845
6,800
6,000
41 Professional Services
19,289
52,000
76,000
42 Communication
1,291
1,810
1,560
43 Travel
-
100
-
45 Operating Rentals & Leases
2,076
2,000
2,960
47 Public Utility Services
41,406
58,900
60,000
48 Repairs & Maintenance
38,221
56,600
79,000
49 Miscellaneous
1,636
2,050
2,000
Total Parks
$ 385,056
$ 624,894
$ 746,595
001.5.594.76
10 Salaries & Wages
$ 486
$ 1,400
$ -
20 Personnel Benefits
204
400
-
62 Buildings & Structures
-
16,200
-
63 Other Improvements
73,837
-
-
64 Machinery & Equipment
-
15,000
-
Total Capital Expenditures
$ 74,527
$ 33,000
$ -
Total Parks
$' 459,583
$ 657,894
$ 746,595
576.80 Notes
31 Equipment Replacement, Fertilizer, Cleaning Materials, Mutt Mitts, Repair Supplies, Vandalism Repair
Parts, Spray Tank, Equipment Replacement, Topsoil/Seed
41 Janitorial, On -Call Arborist, Waterfront Park Conceptual Plan
47 Electricity, Natural Gas, Water/Sewer, Storm
48 Vehicle & Equipment Repair, Maintenance Tools, Building Repair, Tree Cutting/Spraying, Park Services
Maintenance, Van Zee/Givens Tennis Court Resurface/Repair
49 Noxious Weed Control, CDL Licenses, Miscellaneous
Page 123
2017-2018 DEPARTMENT OPERATING BUDGET
City Street
Expenditures
2013-2014
Actual:
2015-2016
Budget
2017-2018
Budget
10 Salaries & Wages
$ 837,316
$ 905,337
$ 1,089,960
20 Personnel Benefits
346,134
458,873
534,175
Total Salary & Benefits
$ 1,183,449
$ 1,364,210
$ 1,624,135
30 Supplies
$ 114,288
$ 148,600
$ 203,200
40 Other Services & Charges
1,033,414
2,668,475
1,411,420
Total Other Expenditures
$ 1,147,703
$ 2,817,075
$ 1,614,620
63 Other Improvements
$ 151,154
$ 18,870
$ 21,600
Total Capital Expenditures
$ 151,154
$ 18,870
$ 21,600
Operating Transfers - Out
$ 103,593
$ 138,500
$ 69,587
Total City Street
$ 2,585,899
$ 3,329,942
$ 4,338,655
For additional detail, see worksheets for Maintenance, Administration, & Capital Expenditures.
2017-2018 DEPARTMENT BUDGET
Salaries
34%
Capital
1%
$5,000,000
Benefits $4,500,000
16%
$4,000,000
$3,500,000
Supplies $3,000,000
6% $2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
Services &
Charges $-
43%
ANNUAL BUDGET COMPARISON
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
Page 124
2017-2018 DEPARTMENT OPERATING BUDGET
City Street
Road and Street Maintenance
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
002.5.542.30
10 Salaries & Wages
$ 174,734
$ 185,051
$ 160,190
20 Personnel Benefits
76,253
88,355
86,050
30 Supplies
21,684
21,000
24,000
40 Other Services & Charges
333,679
1,488,100
437,700
Total Roadway
$ 606,351
$ 1,782,506
$ 707,940
002.5.542.50
10 Salaries & Wages
$ 2,674
$ 3,560
$ 3,463
20 Personnel Benefits
1,538
2,089
2,199
30 Supplies
1,406
1,000
600
40 Other Services & Charges
49,727
91,000
121,280
Total Structures (Bridges)
$ 55,345
$ 97,649
$ 127,542
002.5.542.61
10 Salaries & Wages
$ 3,231
$ 10,638
$ 13,740
20 Personnel Benefits
1,755
5,075
7,715
30 Supplies
1,525
15,000
56,000
40 Other Services & Charges
23,755
30,000
30,000
Total Sidewalks
$ 30,266
$ 60,713
$ 107,455
002.5.542.62
10 Salaries & Wages
$ -
$ 1,000
$ 1,429
20 Personnel Benefits
-
600
653
30 Supplies
-
1,700
-
Total Paths & Trails
$ -
$ 3,300
$ 2,082
542.30 Notes
30 Asphalt, Crushed Rock, Supplies
40 Saw Cutting, Dump Fees, HMA Crack Sealing, Excavator, Tree Removal, Pavement Repair, Vehicle
License Fee Projects, Printing
542.50 Notes
30 Grafitti Removal
40 Bridge Program Management, Clean Expansion Joints, Scour Monitioring & Survey, Inventory &
542.61 Notes
30 Concrete, ADA Access Upgrades, Trash Cans
40 Grind Sidewalks, General Maintenance
542.63 Notes
30 Marquee Sidewalk Lights, Miscellaneous Supplies
40 Electricity
Page 125
2017-2018 DEPARTMENT OPERATING BUDGET
City Street
Road and Street Maintenance (Continued)
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
002.5.542.63
10 Salaries & Wages
$ 1,733
$ 1,703
$ 766
20 Personnel Benefits
843
929
367
30 Supplies
75
400
400
40 Other Services & Charges
260,536
277,400
278,000
Total Street Lighting
$ 263,187
$ 280,432
$ 279,533
002.5.542.64
10 Salaries & Wages
$ 98,005
$ 116,777
$ 121,208
20 Personnel Benefits
39,633
54,526
52,456
30 Supplies
32,250
34,000
37,000
40 Other Services & Charges
231,339
312,000
281,000
Total Traffic Contol Devices
$ 401,227
$ 517,303
$ 491,664
002.5.542.65
10 Salaries & Wages
$ 7,364
$ 10,236
$ 10,114
20 Personnel Benefits
2,832
5,090
4,736
30 Supplies
1,481
4,200
1,000
40 Other Services & Charges
574
21,700
21,200
Total Parking Facilities
$ 12,252
$ 41,226
$ 37,050
002.5.542.66
10 Salaries & Wages
$ 19,656
$ 23,335
$ 15,584
20 Personnel Benefits
8,279
33,821
5,502
30 Supplies
12,148
33,000
33,000
40 Other Services & Charges
41
-
-
Total Snow & Ice Control
$ 40,124
$ 90,156
$ 54,086
542.64 Notes
30 Barricades, No Parking Posters, Paint & Supplies, Reflective Street Sinage, Cedar/Metal Sign Posts,
Two Speed Radar Signs
40 Sign Replacement, Specific Street Signs, Electricity, Buttons, Thermoplastic, Guardrail Repair, WSDOT
Contract, Street Striping
542.65 Notes
40 Printing, Grader Rental, Pavement Repair
542.66 Notes
30 Sand, Repair Parts, Brine De-icer, Miscellaneous
Page 126
2017-2018 DEPARTMENT OPERATING BUDGET
City Street
Road and Street Maintenance (Continued)
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
002.5.542.70
10 Salaries & Wages
$ 70,164
$ 92,906
$ 87,335
20 Personnel Benefits
34,904
58,740
50,577
30 Supplies
13,601
7,700
12,500
40 Other Services & Charges
27,064
10,000
2,000
Total Roadside
$ 145,732
$ 169,346
$ 152,412
002.5.542.80
10 Salaries & Wages
$ 17,588
$ 22,348
$ 21,834
20 Personnel Benefits
6,346
12,742
12,136
30 Supplies
898
1,000
200
40 Other Services & Charges
1,336
2,000
2,000
Total City Clean -Up
$ 26,167
$ 38,090
$ 36,170
002.5.542.90
10 Salaries & Wages
$ 60,151
$ 52,974
$ 34,875
20 Personnel Benefits
25,872
23,356
16,853
30 Supplies
21,854
20,900
31,500
40 Other Services & Charges
5,094
7,420
12,000
Total Admin & Overhead
$ 112,971
$ 104,650
$ 95,228
Total Road and Street Maintenance
$ 1,69 ,623
$ 3,185,371
$ 2,091,162
542.70 Notes
30 Repair Parts, Noxious Weed Abatement, Small Equipment
40 Noxious Weed Abatement, Dump Fees
542.80 Notes
30 Tarps
40 Advertisements, White Goods, Landfill Costs
542.90 Notes
30 Miscellaneous Tools, Supplies
40 Hazmat-Parts Cleaner, Vehicle Repairs, Fire Extinguisher Inspections
Page 127
2017-2018 DEPARTMENT OPERATING BUDGET
City Street
Road and Street Administration
Expenditures
;2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
002.5.543.10
10 Salaries & Wages
$ 135,028
$ 121,135
$ 144,468
20 Personnel Benefits
57,710
58,923
65,433
30 Supplies
3
-
-
40 Other Services & Charges
5,290
20,500
2,000
Total Road & Street Management
$ 198,031
$ 200,558
$ 211,901
002.5.543.30
10 Salaries & Wages
$ 188,904
$ 222,979
$ 461,487
20 Personnel Benefits
69,383
95,034
222,589
30 Supplies
1,005
2,700
1,000
40 Other Services & Charges
76,509
378,255
183,840
Total General Services
$ 335,801
$ 698,968
$ 868,916
002.5.543.31
10 Salaries & Wages
$ 2,426
$ 600
$ -
20 Personnel Benefits
938
500
-
40 Other Services & Charges
3,298
7,000
12,000
Total Training
$ 6,662
$ 8,100
$ 12,000
002.5.543.50
10 Salaries & Wages
$ 55,004
$ 40,095
$ 13,467
20 Personnel Benefits
19,714
19,093
6,909
30 Supplies
6,359
6,000
6,000
40 Other Services & Charges
15,173
23,100
28,400
Total Road & Street Facilities
$ 96,250
$ 88,288
$ 54,776
Total Road and Street Administration
$ 995,914
$ 1,147,593
$ 636,744
543.10 Notes
40 Public Records Request (Staff Time)
543.30 Notes
40 Shop Copier, CDL Licenses/Physicals, Municipal Code Codification Fees, Telephone, Annual State
Audit, GIS/ESRI Software & Maintenance, Claims for Damages, Legal Expenses, SR 160 Bethel
543.31 Notes
40 Street Training, Travel, Safety Training
543.50 Notes
40 Laundry Service, Electricity, Natural Gas, Utilities, Repairs, Janitorial Services
Page 128
2017-2018 DEPARTMENT OPERATING BUDGET
City Street
Capital Expenditures
Expenditures
;2013-2014
Actual
20'15-2016
Budget
2017-2018
Budget
002.5.594.42
10 Salaries & Wages
$ 501
$ -
$ -
20 Personnel Benefits
99
-
-
64 Machinery & Equipment
102,135
18,870
21,600
Total Street Equipment
$ 102,735
$ 18,870
$ 21,600
002.5.595.30
10 Salaries & Wages
$ 152
$ -
$ -
20 Personnel Benefits
32
-
-
63 Other Improvements
32,101
-
-
Total Roadway Construction
$ 32,286
$ -
$ -
002.5.595.64
63 Other Improvements
$ 16,918
$ -
$ -
002.5.597.00
00 Operating Transfers Out
$ 103,593
$ 138,500
$ 69,587
$ 103,593
$ 138,500
$ 69,587
Total Other Governmental, Expenditures
$' 255,532
$ 91,187
$ 157,370
594.42 Notes
64 Mini35 - Sheeps Foot Comapctor, GPS Unit, VUWorks GIS Software
Page 129
2017-2018 DEPARTMENT OPERATING BUDGET
Capital Expenditure Funds
Capital Construction
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget,
302.5.594.18
10 Salaries & Wages
$ -
$ 300
-
20 Personnel Benefits
-
200
-
61 Land & Land Improvements
5,200
144,500
-
62 Buildings & Structures
-
312,700
-
Total Buildings & Structures
$ 5,200
$ 457,700
-
302.6.518.30
41 Professional Services
$ 100
$ -
$ -
302.6.519.20
49 Judgments & Settlements
$ 10,091
$ -
$ -
302.6.594.76
10 Salaries & Wages
$ 5,649
$ -
$ -
20 Personnel Benefits
2,492
-
-
63 Other Improvements
570,720
1,123,500
6,000
Total Other Improvements
$ 578,860
$ 1,123,500
$ 6,000
302.6.594.77
10 Salaries & Wages
$ 6,590
$ -
$ -
20 Personnel Benefits
2,922
-
-
62 Buildings & Structures
82,776
-
-
63 McCormick Woods Village Park
311,942
200,000
955,450
Total
$ 404,230
$ 200,000
$ 955,450
Total Capital Construction
* Previously tracked in Fund 302, Cumulative Reserve for Municipal Facilities. To provide clairty in 2015
REET was moved to Fund 109, Real Estate Excise Tax, and Fund 302 was renamed Capital Construction
Page 130
2017-2018 DEPARTMENT OPERATING BUDGET
Capital Expenditure Funds
Capital Construction
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
302.6.594.78
10 Salaries & Wages
$ 89
$ -
$ -
20 Personnel Benefits
18
-
-
63 Paul Powers Park
39,011
4,000
-
Total Other Infrastructure
$ 39,118
$ 4,000
$ -
302.6.595.62
63 POB Bay Street Pedestrian Pathway
$ 85,657
$ -
$ -
302.6.595.72
10 Salaries & Wages
$ 8,052
$ -
$ -
20 Personnel Benefits
4,031
-
-
63 DOC Bay Street Pedestian Pathway
504,569
-
-
Total
$ 516,652
$ -
$ -
302.6.597.00*
00 Operating Transfers -Out (REST)
$ 604,236
$ 1,650,000
$ -
Total Other Financing Uses
$ 604,236
$ 1,650,000
$ -
302.9.508.00
30.00* Restricted Fund Balance-REET Ending
$ 1,361,938
$ -
$ -
50.00 Assigned Fund Balance
-
275,000
276,000
$ 1,361,938
$ 275,000
$ 276,000
Total Capital Construction
3,606,083
$ 3,710,200
$ 1,237,450
Page 131
2017-2018 DEPARTMENT OPERATING BUDGET
Capital Expenditure Funds
Cumulative Reserve for Equipment Replacement
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
303.6.594.00
18.64 Machinery & Equipment
$ 29,783
$ -
$ -
21.64 Machinery & Equipment -Police
165,626
166,300
-
42.64 Machinery & Equipment -Police
-
35,000
-
58.64 Machinery & Equipment
-
31,300
-
76.64 Machinery & Equipment
-
-
25,000
Total Capital Expenditures
$ 195,409
$ 232,600
$ 25,000
303.9.508.50
52.00 Assigned Fund Balance -Police
$ 89,889.77
$ 86,158
$ 79,690
53.00 Assigned Fund Balance -Street
$ 96,242.31
$ 107,836
$ 108,738
54.00 Assigned Fund Balance -Miscellaneous
$ 106,167.64
$ 191,720
$ 263,259
55.00 Assigned Fund Balance -Computers
$ 12,561
$ 12,636
$ -
Total Cumulative Reserve for Equip Replacement
$ 500,269
$ 630,950
$ 476,687
594.76 Notes
64 Public Works Vehicle
Page 132
2017-2018DEPARTMENT OPERATING BUDGET
Capital Expenditure Funds
Expenditures
Actual
Budget
Budget
304.5.595.10
10 Sa|ahao&VVagoa
$ 1.140
$ '
$ '
20 Personnel Benefits
680
-
-
63 Other Improvements
163.020
7.588
'
Total Tremont StWidening Engineering
$ 184,859
$ 7,600
$ -
304.5.595.11
10 Sa|ahes&VVageo
$ 2.048
$ -
$ -
20 Personnel Benefits
780
'
'
03 Other Improvements
12.548
-
-
Total Cedar Heights Engineering
$ 15,373
$ -
$ -
304.5.595.12
63 Other Improvements
$ -
$ 80,000
$ 530,000
Total Bay Street Pedestrian Path Engineering
-
60,000
530,000
384.5.595.14
63 Other Improvements
$ -
$ 150'000
$ 50'000
Total Port Orchard Old Clifton
-
150.000
60.000
384.5.595.20
10 Salaries &Wages
$ 101
$ -
$ -
20 Personnel Benefits
62
'
'
61 ROW -Land
67.230
100
-
03 R[>VV'{}the/|mprovemanta
'
796.402
9,590
Total Tremont StWidening FlOVV
$ 67,491
$ 796,502
$ 9,596
2017-2018 DEPARTMENT OPERATING BUDGET
Capital Expenditure Funds
Street Capital Projects
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
304.5.595.21
10 Salaries & Wages
$ 1,257
$ -
$ -
20 Personnel Benefits
575
-
-
61 ROW -Land
20,808
4,587,104
1,038,379
Total Bay Street Pedestrian Path ROW
$ 22,640
$ 4,587,104
$ 1,038,379
304.5.595.62
10 Salaries & Wages
$ -
$ 5,400
$ -
20 Personnel Benefits
-
2,600
-
63 Other Improvements
-
403,950
-
Total Bay St Ped Path Segment 4
$ -
$ 411,950
$ -
304.5.595.71
10 Salaries & Wages
$ 7,569
$ -
$ -
20 Personnel Benefits
2,185
-
-
63 Other Improvements
161,418
-
-
Total Cedar Heights Sidewalk Construction
$ 171,171
$ -
$ -
304.9.597.00.00
00 Operating Transfers Out
$ -
$ 300,000
$ -
304.9.508.30
00 Est Restricted Fund Balance -Ending
$ 735,056
$ 362,183
$ 1,387,823
Total Street Capital Projects
$ 1,176,590
$ 6,675,239
$ 3,015,798
595.21 Notes
61 Bay Street Pedestiran Pathway RW Segment #3 Construction & CACM
Page 134
WATER SEWER UTILITY
The City of Port Orchard provides water and sewer services for its residents. Customers are billed bi-
monthly as prescribed by Ordinance. Water fees are calculated based on how many units, meter size,
and consumption. Sewer is billed at a flat rate based on the type of service, number of units and fixture
fees. Water usage typically increases during the warm summer months returning to lower levels for the
other months of the year. Port Orchard is very proactive with water conservation, offering programs,
literature, and education to help our citizens conserve water. The water sewer utility's operation and
maintenance is funded, by and large, from payments for water and sewer services. Water and sewer
mains, wells, pump stations, and other infrastructure require constant maintenance and repair. The City
strives to provide the best services and rates to its customers.
Water charges are calculated based on water used per Equivalent Residential Unit (ERU). An ERU for
residential connections is one single-family dwelling unit. For non residential connections an ERU is 180
gallons per day. Commercial ERU's have remained steady over a ten year period, however residential
ERU's are steadily increasing due to the demand from new homes constructed within our City limits.
Because of aging infrastructure and the continuing increase in demand to the utility, in spring of 2014 the
City hired a consultant to prepare an analysis of the water sewer infrastructure, project future needs and
how to fund them. After many meetings, fact gathering and public hearings, the City enacted ordinance
#020-15 effective January 1, 2016, which provides a rate increase to offset the rising costs of operating
the utility. The ordinance increases water and sewer rates over a five year period. The multiyear
approach was adopted to lessen the impact of the increase on the Utility's customers. New rates offer
incentives to conserve water. The less water used the lower the rate. Sewer is charged at a flat rate for
single family residences. Commercial properties are charged dependent upon the type of business and
number of fixtures.
The City must maintain fund balance with sufficient revenue levels for operations and maintenance
throughout the year. Unexpected emergencies which might arise and future infrastructure upgrades are
also factored into the fund balance equation. The City's goal is to provide safe, reliable, and efficient
water and sewer service for its residents. As our infrastructure ages and demand for service continues to
grow, we must look ahead and plan for replacing and improving the system in order to keep it at peak
performance. To that effect the City has reserve accounts where funds are saved for necessary
infrastructure improvements. The reserve fund receives its revenue primarily from developer fees. Funds
from the rate increase, which begins in 2016, will also be used for infrastructure replacement.
Page 135
2017-2018 DEPARTMENT OPERATING BUDGET
Water Sewer
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
10 Salaries & Wages
$ 1,720,002
$ 1,844,592
$ 2,089,183
20 Personnel Benefits
682,717
898,251
1,105,212
Total Salary & Benefits
$ 2,402,720
$ 2,742,843
$ 3,194,395
30 Supplies
$ 270,628
$ 450,650
$ 558,300
32 Fuel Consumed
39,242
41,000
-
33 Water Purchased for Resale
53,496
287,000
264,000
40 Other Services & Charges
1,725,511
2,386,081
2,242,630
41 Professional Services - Legal
14,225
10,000
30,000
46 Insurance
313,146
517,500
575,600
50 Intergovernmental Services
2,746,980
2,960,129
3,180,960
53 Utility Tax State
240,934
265,000
335,800
54 Utility Tax City
463,346
501,900
648,600
71 Long Term Debt
-
103,950
112,050
77 Other Notes
-
15,000
-
80 Prior Year Adjustment
5,410
-
-
83 Interest On Long Term Debt
24,889
23,924
10,600
84 Amortization of Debt Premium/Refund
59,285
-
-
Total Other Expenditures
$ 5,957,090
$ 7,562,134
$ 7,958,540
63 Other Improvements
$ -
$ 3,504,300
$ 7,655,000
64 Machinery & Equipment
-
113,209
205,200
Total Capital Expenditures
-
$ 3,617,509
$ 7,860,200
00 Operating Transfers
$ 236,221
$ 3,080,000
$ 4,000,000
Total Water Sewer
$ 8,596,030
$ 17,002,486
$ 23,013,135
For additional detail, see worksheet for Water Sewer.
2017-2018 DEPARTMENT BUDGET
Capital
44%
ANNUAL BUDGET COMPARISON
$25,000,000
$20,000,000
Salaries
12%
$15,000,000
Benefits
6% $10,000,000
Supplies
3% $5,000,000
ervices & 2013-2014 2015-2016 2017-2018
Charges Actual Budget Budget
35%
Page 136
2017-2018 DEPARTMENT OPERATING BUDGET
Water Sewer
Water Utilities
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
401.5.534.10
10 Salaries & Wages
$ 61,099
$ 90,637
$ 126,410
20 Personnel Benefits
24,419
51,083
82,930
30 Supplies
144
4,200
400
40 Other Services & Charges
8,053
33,966
18,940
41 Professional Services - Legal
4,622
-
20,000
46 Property Insurance - WA
83,375
114,960
188,900
53 Utility Tax State
165,918
190,000
247,000
54 Utility Tax City
153,387
175,800
224,500
Total General Administration
$ 501,016
$ 660,646
$ 909,080
401.5.534.11
10 Salaries & Wages
$ 167,971
$ 143,232
$ 208,236
20 Personnel Benefits
68,104
65,420
96,255
46 Liability Insurance - WA
82,035
155,540
117,400
Total General Administration Executive
$ 318,109
$ 364,192
$ 421,891
401.5.534.12
10 Salaries & Wages
$ 222,953
$ 231,339
$ 258,130
20 Personnel Benefits
80,890
100,105
128,208
40 Other Services & Charges
539
600
-
Total General Administration Clerical
$ 304,382
$ 332,044
$ 386,338
401.5.534.20
40 Other Services & Charges
$ 34,186
$ 117,575
$ 89,925
Total Other Administration
$ 34,186
$ 117,575
$ 89,925
401.5.534.40
40 Other Services & Charges - Training WA
$ -
$ 12,000
$ 24,000
Total Training
$ -
$ 12,000
$ 24,000
534.10 Notes
30 Office Copier Supplies, Phones
40 State Audit, CDL Licenses & Physicals, Legal, Code Codification, Copier Maintenance & Printing, Public
Records Request, Phone Data
534.20 Notes
40 Emergency Generator Rental, Water System Updates, Well#3&4 Action Plan, Dues, GiS/ESR,
Maintenance, Well 9 Support
Page 137
2017-2018 DEPARTMENT OPERATING BUDGET
Water Sewer
Water Utilities (Continued)
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
401.5.534.50
10 Salaries & Wages
$ 6,680
$ 9,334
$ 4,337
20 Personnel Benefits
2,738
5,184
2,638
30 Supplies
5,562
7,500
6,000
40 Other Services & Charges
4,860
16,050
23,650
Total Structures Maintenance
$ 19,840
$ 38,068
$ 36,625
401.5.534.51
10 Salaries & Wages
$ 7,114
$ 14,929
$ 15,725
20 Personnel Benefits
2,745
6,153
6,764
30 Supplies
12,961
12,800
19,000
40 Other Services & Charges
2,839
5,800
3,400
Total Transportation Equipment
$ 25,658
$ 39,682
$ 44,889
401.5.534.52
10 Salaries & Wages
$ 93,255
$ 110,855
$ 104,222
20 Personnel Benefits
44,219
54,717
53,518
30 Supplies
38,678
42,000
46,000
40 Other Services & Charges
37,051
67,000
46,000
Total Water Treatment
$ 213,203
$ 274,572
$ 249,740
401.5.534.53
10 Salaries & Wages
$ 2,653
$ 3,778
$ 2,799
20 Personnel Benefits
1,569
2,415
1,706
30 Supplies
506
10,200
1,000
40 Other Services & Charges
617
8,000
13,000
Total Wells Maintenance
$ 5,345
$ 24,393
$ 18,505
534.50 Notes
30 Crushed Rock, Shop Materials, Miscellaneous Supplies, Shop Server
40 New Carpet, Janitorial Services, Miscellaneous Repairs
534.51 Notes
30 Auto Parts, Fuel
40 Claims for Damages, Equipment Rental, Miscellaneous Equipment
534.52 Notes
30 Chlorine, Floride, Potassium (Well #9)
40 Chlorinator Repairs, Travel, Water Testing, Miscellaneous Repairs
534.53 Notes
40 Well Testing (VOC, IOC, Chlorine Residual), Miscellaneous Repairs, Pump House Repairs/Upgrades
Page 138
2O17-2O18DEPARTMENT OPERATING BUDGET
Water Sewer
Expenditures
Actual
Budget
Budget
401.5.53454
10 Salaries &Wages
$ 70.228
$ 98.638
$ 84.601
20 Personnel Benefits
27.722
51.611
46.470
30 Supplies
0.404
12.700
40.000
40 Other Services &Charges
25.530
33.000
20.000
Total Supply Main Maintenance
$ 129.944
$ 185.949
$ 191.131
401.5.534.55
10 Salaries &Wages
$ 30.874
$ 31.870
$ 40.437
20 Personnel Benefits
13.108
18.070
18.050
30 Supplies
0.527
11.700
42.000
40 Other Services &Charges
25.452
17.500
17.500
Total Services Maintenance
$ 76.021
$ 79.140
$ 118.893
401.5.534.58
10 Salaries &Wages
$ 107.488
$ 157.034
$ 135.651
20 Personnel Benefits
45.051
82.075
72.848
30 Supplies
20.054
38.300
38.000
40 Other Services &Charges
194.751
222.900
170.000
Total Pumping Expenses
$ 368.244
$ 501.209
$ 414.498
534.54Noteo
30 Pipe & Water Main Parts
40 Asphalt Sawing, Leak Detection, Underground Location F000, Miscellaneous Repairs
534.55Noteo
30 Cross Connection Control Program, Water Service Parts
40 Asphalt Sawing, DOH Permit, Travel, Miscellaneous Repairs, Cross -Connection Testing
534.56Nc6es
30 Telemetry Parts, Miscellaneous Supplies
40 Boctrioity, Pump Repairs, To|emotrySCADA
2017-2018 DEPARTMENT OPERATING BUDGET
Water Sewer
Water Utilities (Continued)
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
401.5.534.57
10 Salaries & Wages
$ 4,244
$ 10,775
$ 4,095
20 Personnel Benefits
2,521
5,129
2,534
30 Supplies
334
5,600
4,100
40 Other Services & Charges
16,267
57,000
37,000
Total Distribution Reservoirs & Maintenance
$ 23,366
$ 78,504
$ 47,729
401.5.534.58
10 Salaries & Wages
$ 10,939
$ 13,605
$ 16,541
20 Personnel Benefits
5,423
7,436
11,576
30 Supplies
60,174
100,000
45,000
40 Other Services & Charges
(5,446)
2,000
3,000
Total Meters Maintenance
$ 71,090
$ 123,041
$ 76,117
401.5.534.59
10 Salaries & Wages
$ 2,987
$ 5,208
$ 2,001
20 Personnel Benefits
1,136
2,951
1,282
30 Supplies
4,642
1,000
10,000
40 Other Services & Charges
-
31,450
70,650
Total Hydrants Maintenance
$ 8,764
$ 40,609
$ 83,933
534.57 Notes
40 Training, Travel, Reservoir Cleaning/Painting, Miscellaneous Repairs
534.58 Notes
30 Touch Read Meter Conversion Parts
40 Asphalt Sawing, Miscellaneous Repairs
534.59 Notes
30 Hydrant Repairs & Parts
40 Asphalt Sawing, Miscellaneous Repairs & Replacement
Page 140
2017-2018 DEPARTMENT OPERATING BUDGET
Water Sewer
Water Utilities (Continued)
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
401.5.534.72
10 Salaries & Wages
$ 20,975
$ 29,545
$ 26,674
20 Personnel Benefits
14,169
19,407
18,783
30 Supplies
130
150
300
40 Other Services & Charges
6,246
7,000
8,000
Total Customer Service Meter Read
$ 41,520
$ 56,102
$ 53,757
401.5.534.73
10 Salaries & Wages
$ 129,401
$ 119,365
$ 111,450
20 Personnel Benefits
48,229
59,815
61,543
30 Supplies
2,541
3,000
3,000
40 Other Services & Charges
29,890
32,900
32,000
Total Customer Service Record & Collection
$ 210,061
$ 215,080
$ 207,993
401.5.534.77
30 Supplies-Cust Sery & Info Exp
$ -
$ 100
$ -
40 Other Services & Charges
500
1,100
600
Total Customer Service & Information
$ 500
$ 1,200
$ 600
401.5.534.80
30 Supplies
$ 3,949
$ 7,300
$ 8,000
32 Fuel Consumed
19,621
21,000
-
33 Water Purchased for Resale
53,496
287,000
264,000
40 Other Services & Charges
29,524
34,100
52,650
Total General Operations
$ 106,589
$ 349,400
$ 324,650
401.5.534.90
40 Other Services & Charges
$ 15,866
$ -
$ -
Total Other Operating Expense
$ 15,866
$ -
$ -
Total Water Utilities
$ 2,473,705
$ 3,503,406
$ 3,700,295
534.72 Notes
40 Meters -Touch Read Conversion, Sensus Software Support
534.73 Notes
30 Consumer Confidence Report, Office Supplies
40 Communication, Mailing Service, Billing Software Maintenance, Postage, Credit Card Program
534.80 Notes
33 Bremerton Water, West Sound Utility District
40 Beeper, Blackjack Creek Mitigation, Laundry, Operater Certification, Phones, Utilities
Page 141
2017-2018 DEPARTMENT OPERATING BUDGET
Water Sewer
Sewer Utilities
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
401.5.535.10
10 Salaries & Wages
$ 64,650
$ 71,358
$ 124,580
20 Personnel Benefits
24,735
40,712
79,927
30 Supplies
144
600
400
40 Other Services & Charges
19,401
24,445
18,800
41 Professional Services - Legal
9,602
10,000
10,000
46 Property Insurance - SW
65,701
105,200
166,000
53 Utility Tax State
75,016
75,000
88,800
54 Utility Tax City
309,960
326,100
424,100
Total General Administration
$ 569,210
$ 653,415
$ 912,607
401.5.535.11
10 Salaries & Wages
$ 170,820
$ 143,144
$ 207,746
20 Personnel Benefits
67,759
65,420
96,078
46 Liability Insurance - SW
82,035
141,800
103,300
Total General Administration Executive
$ 320,614
$ 350,364
$ 407,124
401.5.535.12
10 Salaries & Wages
$ 227,529
$ 231,339
$ 258,128
20 Personnel Benefits
80,347
100,105
128,207
40 Other Services & Charges
539
600
-
Total General Administration Clerical
$ 308,415
$ 332,044
$ 386,335
401.5.535.20
40 Other Services & Charges
$ 22,957
$ 147,625
$ 125
Total Training
$ 22,957
$ 147,625
$ 125
401.5.535.40
30 Supplies - Training SW
$ -
$ 3,000
$ -
40 Other Services & Charges - Training SW
-
3,000
6,000
Total Other Administration
$ -
$ 6,000
$ 6,000
401.5.535.50
10 Salaries & Wages
$ 6,128
$ 8,769
$ 5,813
20 Personnel Benefits
2,336
4,802
3,481
30 Supplies
5,244
7,900
6,400
40 Other Services & Charges
4,902
21,050
33,650
Total Structures Maintenance
$ 18,610
$ 42,521
$ 49,344
535.10 Notes
40 State Audit, CDL Licenses & Physicals, Code Codification, Copier Maintenance, Printing
535.20 Notes
40 Required Safety Training, Sanitary Sewer System Plan Update
535.50 Notes
30 Crushed Rock, Materials, Miscellaneous Supplies
40 Carpet Cleaning, Janitorial, Miscellaneous Repairs
Page 142
2017-2018 DEPARTMENT OPERATING BUDGET
Water Sewer
Sewer Utilities (Continued)
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
401.5.535.51
10 Salaries & Wages
$ 6,995
$ 13,385
$ 15,725
20 Personnel Benefits
2,690
5,686
6,764
30 Supplies
13,029
13,300
14,000
40 Other Services & Charges
2,839
5,600
3,000
Total Transportation Equipment
$ 25,552
$ 37,971
$ 39,489
401.5.535.52
10 Salaries & Wages
$ 1,606
$ 1,110
$ -
20 Personnel Benefits
327
560
-
30 Supplies
18
100
200
40 Other Services & Charges
742
1,500
1,000
50 Intergovernmental Services
2,746,980
2,960,129
3,180,960
Total Sewer Treatment
$ 2,749,673
$ 2,963,399
$ 3,182,160
401.5.535.54
10 Salaries & Wages
$ 38,519
$ 55,209
$ 68,894
20 Personnel Benefits
17,890
27,007
38,748
30 Supplies
9,931
7,000
62,000
40 Other Services & Charges
264,117
355,100
405,000
Total Supply Main Maintenance
$ 330,457
$ 444,316
$ 574,642
535.51 Notes
30 Auto Parts, Fuel
40 Claims for Damages, Equipment Rental, Miscellaneous Equipment
535.52 Notes
40 Travel, Miscellaneous Repairs
50 South Kitsap Water Reclamation Facility
535.54 Notes
30 Pipe & Sewer Main Parts
40 Asphalt Sawing, Sanitary Sewer Main Maintenance, Underground Location Fees, Miscellaneous
Page 143
2017-2O18DEPARTMENT OPERATING BUDGET
Water Sewer
Expenditures
Actual
Budget
Budget
401.5.535.55
10 Salaries &Wages
$ 43.542
$ 34.061
$ 32.009
20 Personnel Benefits
20.288
19.718
18.317
30 Supplies
0.797
7.400
0.500
40 Other Services &Charges
49.920
57.000
86.000
Total Services Maintenance
$ 120.546
$ 118.179
$ 145.826
401.5.535.58
10 Salaries &Wages
$ 138.718
$ 143.405
$ 170.560
20 Personnel Benefits
59.534
74.834
102.908
30 Supplies
00.402
144.000
194.000
40 Other Services &Charges
871.020
1.003.100
968.000
Total Pumping Expenses
$ 1.138.581
$ 1.388.239
$ 1.441.564
401.5.535.73
10 Salaries &Wages
$ 82.835
$ 84.888
$ 58.353
20 Personnel Benefits
23.800
24.238
24.081
30 Supplies
2.541
3.000
3.000
40 Other Services &Charges
31.383
34.000
34.000
Total CustServ'Record&Collection
$ 140.368
$ 128.804
$ 120.034
535.55Note
30 Sewer Parts, Sewer Service Pumps &Parts
40 Asphalt Sawing, Calibrate Sewer Meter, McCormick STEP System Service/Tank Pumping, Travel,
Miscellaneous Repairs
535.56Notes
30 Pump Station Odor Control Supp|ioe, Pump Replacement, Telemetry Parto,
40 Bocthoi1Y, Telemetry Upgmdoa, Pump Ropairo, STEP Convorxion, Travo|, Wet Well Pumping
535J3Notes
40 Communioodon, Mailing Sorvioo, Software Maintononoo, Postage, Credit Card Program
2017-2018 DEPARTMENT OPERATING BUDGET
Water Sewer
Sewer Utilities (Continued)
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
401.5.535.80
30 Supplies
$ 3,857
$ 6,900
$ 8,000
32 Fuel Consumed
19,621
20,000
-
40 Other Services & Charges
27,591
32,220
56,740
Total General Operations
$ 51,069
$ 59,120
$ 64,740
401.5.535.90
40 Other Services & Charges
$ 2,470
$ -
$ -
Total Miscellaneous Expense
$ 2,470
$ -
$ -
Total Sewer Utilities
$ 5,796,521
$ 6,647,997
$ 7,329,990
535.80 Notes
40 Beeper, Laundry, Operator Certification, Phones, Utilities
2015 DEPARTMENT OPERATING BUDGET
Water Sewer
Correction
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
401.5.588.80
00 Prior Year Correction
Total
$ 5,410
$ -
$ -
5,410
-
-
TOTAL
$ 5,410
$ -
$ -
Page 145
2017-2018 DEPARTMENT OPERATING BUDGET
Water Sewer
Expenditures
Actual
Budget
Budget
401.6.691.00
34.71 Long Term Debt -Water
$ -
$ 51.875
$ 56.025
34.77 Other Notes
-
15.000
-
35.71 Long Term Debt -Sewer
-
51.875
56.025
Total Redemption ofLong Term Debt
$ '
$ 118,850
$ 113,850
401.5.582.00
34.83 Interest on LT Debt -Water
$ 12.755
$ 14.812
$ 5.300
34.84 Amortization of Debt Premium/Refund
59.642
-
-
35.83 Interest on LT Debt -Sewer
12.135
8.012
5.300
35.84 Amortization ofDebt Premium/Refund
(358)
-
-
Total Interest onLong Term Debt
$ 84,174
$ 23,924
$ 10,600
401.5.594.34
10 Sa|ariea-VVaterCapita| Projects
$ -
$ 8.000
$ -
20 Benefito-VVaterCapita|Pnojecta
-
2.700
-
63 Other Improvements
-
3.504.300
7.655.000
64 Machinery &Equipment
-
31.605
46.800
Total Capital Expenditures Water
$ -
$ 3,546.606
$ 7,701,600
401.5.594.35
64 Machinery &Equipment
-
81.804
158.800
Total Capital Expenditures Sewer
$ -
$ 81,604
$ 158,600
401.5.597.80
UU Operating Transfers Out
$ 236.221
$ 3.080.000
$ 4.000.000
Total |ntarfundTrmnsfmrs
$ 236,221
$ 3,080,088
$ 4,000,000
694.34Note»
2017-2018 EXPENDITURE BUDGET
Proprietary Fund
Water Sewer Equipment Replacement
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
402.9.508.80
00 Ending Unreserved Fund Balance
$ 311,821
$ 314,740
$ 318,700
Total Water Sewer Equipment Replacement
$ 311,821
$ 314,740
$ 318,700
2017-2018 EXPENDITURE BUDGET
Proprietary Fund
Cumulative Reserve for Water Sewer
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
403.5.597.00
00 Operating Transfers -Out
$ 682,368
$ 3,490,000
$ 5,450,000
Total Other Financing Uses
403.9.508.80
00 Ending Unreserved Fund Balance
$ 682,368
$ 4,129,154
$ 3,490,000
$ 4,092,400
$ 5,450,000
$ 3,740,000
Total Cumulative Reserve for Water Sewer
$ 4,811,522
$ 7,582,400
$ 9,190,000
597.00 Notes
00 Final Design & permitting of Well No. 10
Page 147
STORM DRAINAGE UTILITY
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 the majority 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 billings. 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. The City conducted a Storm Water GAP Analysis
study which reviewed the Utilities infrastructure and operations. From the GAP Analysis results, the City
developed a plan for operations and maintenance which includes necessary infrastructure and equipment
repair or replacement. To provide adequate funding for the proper operation and maintenance of the
utility, a rate increase was approved in 2015. This allowed the utility to hire additional staff to meet the
NDPES requirements and also to begin building a capital improvement program to repair or replace the
aging infrastructure.
The Storm Drainage Utility's fund balance allows the utility to continue to maintain a positive cash flow for
operations. Revenue inflows fluctuate throughout the year and it is important to have sufficient cash on
hand to allow operations and maintenance to continue unhindered. Fund balance also provides for
emergency repairs that may be required during the year. Equipment is maintained regularly and utilized
to the full extent of its life. All equipment, however, eventually becomes fatigued and repair costs can
become a drain on the Utilities cash flow. The equipment replacement fund helps to replace an aging
piece of equipment or to fund an emergency purchase should a piece of equipment experience a
catastrophic failure. In 2015 the Storm Drainage Capital Facilities Fund was created to which dollars will
be added to finance or subsidize a grant match for large projects. Reserves allow this type of expenditure
without impacting the operations of the utility.
Page 148
2017-2018 DEPARTMENT OPERATING BUDGET
Storm Drainage
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
10 Salaries & Wages
$ 570,356
$ 953,957
$ 846,451
20 Personnel Benefits
203,753
495,212
403,427
Total Salary & Benefits
$ 774,109
$ 1,449,169
$ 1,249,878
30 Supplies
$ 47,398
$ 148,425
$ 97,800
40 Other Services & Charges
646,194
597,650
535,893
46 Liability Insurance
-
2,650
5,300
53 Utility Tax - State
-
41,300
59,000
54 Utility Tax - City
-
79,200
164,500
Total Other Expenditures
$ 693,592
$ 869,225
$ 862,493
63 Other Improvements
$ -
$ 1,015,000
$ -
64 Machinery & Equipment
-
299,900
41,600
Total Capital Expenditures
$ -
$ 1,314,900
$ 41,600
00 Loan Repayment Expenditures
$ -
$ -
$ 24,876
00 Operating Transfers
$ 51,062
$ 793,850
$ 315,000
Total Storm Drainage
$ 1,518,763
$ 4,427,144
$ 2,493,847
For additional detail, see worksheet for Storm Drainage and Capital Expenditures.
2016 DEPARTMENT BUDGET
Capital
2%
Supplies
5%
ANNUAL BUDGET
$5,000,000
$4,500,000
$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$-
2014
COMPARISON
2015
2016
Page 149
2017-2018 DEPARTMENT OPERATING BUDGET
Storm Drainage
Storm Drainage
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
421.5.531.00
10 Salaries & Wages
$ 345,886
$ 250,660
$ 53,981
20 Personnel Benefits
110,213
119,063
34,012
30 Supplies
10,478
50,925
28,800
40 Other Services & Charges
235,951
307,932
216,300
53 Utility Tax - State - Storm Drainage
-
41,300
59,000
54 Utility Tax - City - Storm Drainage
-
79,200
164,500
Total Storm Drainage Utility
$ 702,527
$ 849,080
$ 556,593
421.5.531.10
10 Salaries & Wages
$ -
$ 295,658
$ 446,440
20 Personnel Benefits
-
159,857
200,138
30 Supplies
-
17,300
22,000
40 Other Services & Charges
-
21,180
43,613
46 Liability Insurance
-
1,050
3,500
Total Storm Drain General Administration
$ -
$ 495,045
$ 715,691
421.5.531.11
46 Liability Insurance
-
1,600
1,800
Total Storm Drain General Administration
$ -
$ 1,600
$ 1,800
421.5.531.51
10 Salaries & Wages
$ -
$ 5,932
$ 12,307
20 Personnel Benefits
-
2,589
5,293
30 Supplies
-
21,500
35,000
40 Other Services & Charges
-
5,501
6,000
Total Storm Drain Vehicles
$ -
$ 35,522
$ 58,600
421.5.531.70
10 Salaries & Wages
$ -
$ 55,630
$ 110,529
20 Personnel Benefits
-
18,921
41,874
40 Other Services & Charges
-
6,600
9,200
Total Storm Drainage Customer Service
$ -
$ 81,151
$ 161,603
531.00 Notes
40 Aerial Mapping, State Audit, Insurance, CDL Physical License, Phone, Claims, Utilities Tax, Copier
Lease & Maintenance, Credit Card Program, Utilities, Municipal Code Codificatoin Fees, Pond
Maintenance, Postage, Software Maintenance, Stormwater Permits, Training Registration
542.40 Notes
30 Concrete, Fuel, Office Supplies, Pipe, Vehicle Supplies
40 Catch Basin Cleaning, Decant Station Sewer/Permit Fees, Ditch Cleaning, DOE Studies, Equipment
Rentals/Miscellaneous, Pond Maintenance, Signs, Vacuum Truck Repairs, Utilities
542.67 Notes
30 Brooms, Repair Parts, Fuel
40 Water Service for Sweeper Pad, Sweeper Repair & Maintenance, CDL License/Physical
Page 150
2017-2018 DEPARTMENT OPERATING BUDGET
Storm Drainage
Storm Drainage
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
421.5.542.40
10 Salaries & Wages
$ 169,197
$ 289,319
$ 140,818
20 Personnel Benefits
69,500
170,018
82,803
30 Supplies
15,640
33,200
12,000
40 Other Services & Charges
331,423
187,837
249,680
Total Storm Drainage Maintenance
$ 585,760
$ 680,374
$ 485,301
421.5.542.41
10 Salaries & Wages IDDE Grant
$ 58
$ -
$ -
20 Personnel Benefits IDDE Grant
59
-
-
40 Other Services & Charges
44,972
-
-
Total IDDE Grant
$ 45,089
$ -
$ -
421.5.542.42
10 Salaries & Wages
$ 1,065
$ -
$ -
20 Personnel Benefits
232
-
-
40 Other Services & Charges
28,025
-
-
Total DOE Grant
$ 29,323
$ -
$ -
421.5.542.67
10 Salaries & Wages
$ 54,150
$ 56,758
$ 82,376
20 Personnel Benefits
23,750
24,764
39,307
30 Supplies
21,279
25,500
-
40 Other Services & Charges
5,824
68,600
11,100
Total Street Sweeping
$ 105,003
$ 175,622
$ 132,783
Total Storm Drainage
1,422,613
'$ 2,318,394
$ 2,112,371
531.00 Notes
40 Aerial Mapping, State Audit, Insurance, CDL Physical License, Phone, Claims, Utilities Tax, Copier
Lease & Maintenance, Credit Card Program, Utilities, Municipal Code Codificatoin Fees, Pond
542.40 Notes
30 Concrete, Fuel, Office Supplies, Pipe, Vehicle Supplies
40 Catch Basin Cleaning, Decant Station Sewer/Permit Fees, Ditch Cleaning, DOE Studies, Equipment
Rentals/Miscellaneous, Pond Maintenance, Signs, Vacuum Truck Repairs, Utilities
542.67 Notes
30 Brooms, Repair Parts, Fuel
40 Water Service for Sweeper Pad, Sweeper Repair & Maintenance, CDL License/Physical
Page 151
2017-2018 DEPARTMENT OPERATING BUDGET
Storm Drainage
Loan Repayment
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
421.5.581.20
00 Loan Repayment Issued
$ -
$ -
$ 24,876
Total Drainage Construction
$ -
$ -
$ 24,876
421.5.594.00
40.64 Machinery & Equipment
-
280,000
-
42.64 Machinery & Equipment
-
19,900
41,600
Total Capital Expenditures
$ -
$ 299,900
$ 41,600
Total Loan Repayment Expenditures
$ -
$ 299,900
$ 41,600
Capital Expenditures
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
421.5.594.00
40.63 Other Improvements
$ -
$ 1,015,000
$ -
Total Capital Expenditures
$ -
$ 1,015,000
$ -
421.5.597.00
00 Operating Transfers -Out
$ 51,062
$ 793,850
$ 315,000
Total Other Financing Uses
$ 51,062
$ 793,850
$ 315,000
Total Capital Expenditures
$ 51,062
$ 1,808,850
$ 315,000
594.42 Notes
63 Culvert Repairs, Ruby Creek Culvert Design
64 Sweeper, Flail Mower Attachment
Page 152
2017-2018 DEPARTMENT OPERATING BUDGET
Proprietary Fund
Storm Drainage Equipment Replacement
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
422.5.597.00
00 Operating Transfers -Out
$ -
$ 250,000
$ -
Total Other Financing Uses
422.9.508.80
00 Ending Unreserved Fund Balance
$ -
$ 300,757
$ 250,000
$ 150,610
$ -
$ 215,720
Total Storm Drain. Equip. Replacement
$ 300,757
$ 400,610
$ 215,720
Proprietary Fund
Storm Drainage Capital Facilities
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
423.9.508.80
00 Est. End Unreserved Fund Balance
Total Other Financing Uses
$ -
$ 694,095
$ 547,440
$ -
$ 694,095
$ 547,440
Total Storm Drain. Equip. Expenditures
$ -
$ 694,095
$ 547,440
*Fund was established in 2015
Page 153
Page 154
2017-2018 EXPENDITURE BUDGET
Criminal Justice
Criminal Justice
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget,
103.3.521.10
31 Supplies
$ 13,406
$ 42,294
$ 38,000
48 Repairs & Maintenance
-
3,000
5,000
51 Intergovernmental Services
39,892
119,025
-
Total Administration
$ 53,298
$ 164,319
$ 43,000
103.3.521.22
10 Salaries & Wages
$ 166,767
$ 175,370
$ 194,325
20 Personnel Benefits
40,249
66,885
87,097
Total Operations
$ 207,016
$ 242,255
$ 281,422
103.3.562.00
41 Professional Services
$ -
$ 1,000
$ 1,000
Total Public Health
$ -
$ 1,000
$ 1,000
103.3.566.00
51 Intergovernmental Professional Services
$ -
$ 2,000
$ -
Total Substance Abuse
$ -
$ 2,000
$ -
103.3.594.21
64 Machinery & Equipment
$ 68,738
$ 135,150
$ 288,405
Total Capital Expenditures
$ 68,738
$ 135,150
$ 288,405
103.9.508.30
00 Estimated Restricted Fund Balance -Ending
$ 354,091
$ 351,109
$ 441,573
Total Criminal Justice
$ 683,143
$, 895,833
$ 1,055,400
521.10 Notes
31 Replacement Tasers
562.00 Notes
41 S.A.I.V.S. (Special Assault Investigation & Victims)
594.21 Notes
64 Two Police Dept Patrol SUV's
Page 155
2017-2018 EXPENDITURE BUDGET
Special Investigative Unit
Special Investigative Unit
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
104.3.521.21
21 Uniforms
$ -
$ 750
$ -
31 SIU Supplies
1,613
2,650
1,500
32 Fuel Consumed
833
400
-
41 Professional Services
1,249
1,750
1,500
42 Communication
348
300
200
43 Travel
1,426
750
-
48 Repairs & Maintenance
1,000
1,300
1,300
49 Miscellaneous
2,231
2,750
2,000
98 Interfund Repairs & Maintenance
80
-
-
Total Special Investigative Unit
$ 8,780
$ 10,650
$ 6,500
104.9.508.30
00 Est Restricted Fund Balance -Ending
$ 50,575
$ 60,420
$ 62,000
Total Special Investigative Unit
$ 59,355
$ 71,070'
$ 68,500
Page 156
2017-2018 EXPENDITURE BUDGET
Community Events
Community Events
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
107.6.557.30
10 Salaries & Wages - Finance
$ -
$ -
$ 3,224
20 Personnel Benefits - Finance
-
-
1,576
41 Professional Services
135,110
192,000
190,000
10 Salaries & Wages - Administration
-
-
13,210
20 Personnel Benefits - Administration
-
-
5,990
Total Administration
$ 135,110
$ 192,000
$ 214,000
107.9.508.30
00 Est Restricted Fund Balance -Ending
$ 50,990
$ 37,080
$ 56,500
Total Community Events
$ 186,100
$ 229 ,080
$ 270,500
Page 157
2017-2018 EXPENDITURE BUDGET
Paths & Trails
Paths & Trails
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
108.9.508.30
Est Restricted Fund Balance -Ending
$ 3,246
$ 5,500
$ 7,780
Total Paths & Trails
3,246
5,500
7,780
2017-2018 EXPENDITURE BUDGET
Real Estate Excise Tax
Real Estate Excise Tax
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
109.6.597.00
01 Operating Transfers Out REET 1
$ -
$ 681,027
$ 331,610
02 Operating Transfers Out REET 2
-
952,650
286,750
Total Interfund Transfers
$ -
$ 1,633,677
$ 618,360
109.9.509.30
01 Est End Restricted Fund Balance REET 1
$ -
$ 287,005
$ 473,114
02 Est End Restricted Fund Balance REET 2
-
513,799
1,215,726
Total Restricted Fund Balance End
$ -
$ 800,804
$ 1,688,840
Total Real Estate Excise Tax
-
2,434,481
2,307,200
* REET was previously tracked in Fund 302 Cumulative Reserve for Municipal Facilities. To provide better
clarity, REET was moved to this new special revenue fund & Fund 302 was renamed Capital Construction
Fund
Page 158
2017-2018 EXPENDITURE BUDGET
Impact Fee
Impact Fee
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
111.5.544.70
49 Miscellaneous -Transportation
$ 30,616
$ 100,000
$ 100,000
Total Impact Fee to Developers
$ 30,616
$ 100,000
$ 100,000
111.5.597.00.00
Operating Transfers -Out Transportation
$ -
$ 150,000
$ 50,000
Operating Transfers -Out Parks
-
80,000
288,700
Operating Transfers -Out McCormick Wds
444,772
62,500
57,000
Total Interfund Transfers
$ 444,772
$ 292,500
$ 395,700
111.9.508.30
30.00 Est Rest Fund Balance -Trans Ending
$ 501,836
$ 375,510
$ 530,120
31.00 Est Rest Fund Balance -Parks Ending
165,812
246,620
56,700
32.00 Est Rest Fund Balance-MW Parks Ending
174,793
113,880
-
33.00 Est Restricted Fund Balance-Bayside Ending
-
102,420
146,720
34.00 Est Rest Fund Balance -Trans. Ending
-
-
381,760
Total Restricted Fund Balance End
$ 842,441
$ 838,430
$ 1,115,300
Total Impact Fee
$ 1,317,829
$ 1,230,930
$ 1,611,000''
Page 159
Page 160
2017-2018 EXPENDITURE BUDGET
Debt Service Fund
2003 Limited Tax GO Refunding
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
206.6.591.89
71 General Obligation Bonds
$ 266,450
$ 281,050
$ 302,950
Total Redemption of Long Term Debt
$ 266,450
$ 281,050
$ 302,950
206.6.592.89
83 Interest on Long -Term External Debt
$ 66,329
$ 48,727
$ 28,660
Total Interest & Other Debt Service Costs
$ 66,329
$ 48,727
$ 28,660
Total 2003 Limited Tax GO Refunding
$ 332,779
$ 329,777
$ 331,610
2017-2018 EXPENDITURE BUDGET
Debt Service Fund
1984 Refunding
Expenditures
2013-2014
Actual
2015-2016
Budget
2017-2018
Budget
621.6.591.34
71 Principal
$ 14,000
$ 14,000
$ 5,000
Total Refunding Debt-Prinicipal
$ 14,000
$ 14,000
$ 5,000
621.6.592.34
83 Interest on Long -Term External Debt
$ 2,931
$ 1,550
$ 250
Total Interest & Other Debt Service Costs
$ 2,931
$ 1,550
$ 250
Total 1984 Refunding
$ 16,931
15,550
$ 5,250
Page 161
Page 162
2017-2018 Capital Budget
Current Expense Fund 001
001.1.594.18.64 Springbrook (Accella) Cloud Conversion
Move financial software suite from server to
Cloud
001.1.594.18.64 Color Printer - DCD requires a new Color Printer
for 720 Prospect St
Funded by Operating Revenues
67,500
2017 2018
63,000
4,500
Total Current Expense Fund 001
67,500 67,500
City Street Fund 002
VUWorks GIS management & Implementation
Software
Mini35 - Sheeps Foot Compactor for
trench/structure backfill compaction.
GPS Unit to continue GPS platform
development
Funded by Operating Revenues
21,600
2017
14,000
1,000
6,600
2018
Total City Street Fund 002
21,600 21,600
Criminal Justice Fund 103
Ford Police Utility/SUV (3) -to replace depleted
assets
Funded by Criminal Justice Fund Revenues
288,405
2017 2018
142,005 146,400
Total Criminal Justice Fund 103
288,405 142,005 146,400
Capital Construction Fund 302
594.76.63
594.77.63
Funded By:
334.02.70
397.00.00
397.00.00
397.00.00
397.00.00
2017 2018
Clayton Park Irrigation system 6,000
McCormick Park Phase II -Construction 955,450
RCO Grant
Transfer In- Current Expense Fund -Central Park
Irrigation
Transfer In-REET Fund 109 Real Estate Excise
Tax Revenues
Transfer In -Impact Fee Fund 111-MW Park
Impact Fees
Transfer In -Impact Fee Fund 111-Parks Impact
Fees
323,000
6,000
286,750
57,000
288,700
Total Capital Construction Fund 302 961,450 6,000 955,450
Cumulative Reserve Equipment Replacement Fund 303
594.76.64
Funded By:
2017 2018
PW Crew Truck 25,000
Transfer In from Current Expense Fund 001
Operating revenues
25,000
Total Cumulative Reserve Equip. Replace. Fund 303
25,000 25,000
Page 163
2017-2018 Capital Budget
Street Capital Projects Fund 304
595.12.63 Bay St Pedestrian Path -Segment #3
Construction
595.14.63 Old Clifton/Anderson Hill Rd Intersection-PS&E
595.20.61 Tremont Widening -Right of Way Management
595.21.61 Bay St Pedestrian Path - Right of Way and
Easements
Funded By:
333.20.20
333.20.20
334.03.60
397.00.00
86.5% with FHWA/WSDOT Grant -Tremont
Widening
13.5% Street Capital Projects fund revenues -
Tremont Widening
86.5% with FHWA/WSDOT Grant -Bay St
Enhancement Right of Way & Easements
13.5% Street Capital Projects fund revenues -
Bay St Enhancement Right of Way &
Easements
State Direct Grant- Bay Street Pedestrian Path
Segment #3 construction
Street Capital Projects Fund revenues -Bay
Street Pedestrian Path Segment #3 construction
Transfer In -Impact Fee Fund 111-MW Trans
Impact Fees -Old Clifton/ Anderson Hill Rd
Intersection
8,300
1,296
898,198
140,181
480,000
50,000
50,000
2017
530,000
50,000
4,798
1,038,379
4,798
Total Street Capital Projects Fund 304
1,627,975
1,623,177
4,798
Water Sewer Uti
594.34.63
594.34.63
594.34.63
594.34.63
594.34.63
594.34.63
594.34.64
594.35.64
594.35.64
594.34 & .35.64
594.34 & .35.64
594.34 & .35.64
Funded by:
391.80.00
397.00.00
ity Fund 401
Well #9 Construction
Well #10/13 Design & Construction
Water Rights
Water Main (Pipe) Replacement
Pressure Reducing Valve Station(s) design &
Installation
McCormick SS Pump Station 1&2 retrofit design
Meter Reading Vehicle
Golden Pond Sanitary Sewer Lift Station
Emergency Generator
Bay St SS Pump Station -Von Chopper Pump
Installation
VUWorks GIS management & Implementation
Software
Mini35 - Sheeps Foot Compactor for
trench/structure backfill compaction.
GPS Unit to continue GPS platform
development
DWSRF Intergovernmental Loan -Well 10/13
Transfer in from WS Cumulative Reserve
Water Sewer Utility Operating Revenues
5,000,000
1,450,000
1,410,200
2017
1,000,000
2,500,000
105,000
250,000
50,000
400,000
25,000
35,000
60,000
70,000
2,000
13,200
2018
600,000
2,500,000
250,000
Total Water Sewer Utility Fund 401
7,860,200 4,510,200 3,350,000
Page 164
2017-2018 Capital Budget
Storm
Drainage Utility Fund
VUWorks GIS management & Implementation
Software
Mini35 - Sheeps Foot Compactor for
trench/structure backfill compaction.
GPS Unit to continue GPS platform
development
Aquarius Database -Water data management
software for tracking water quality
Funded by Operating Revenues
Total Storm Drainage Utility Fund 421
2017
14,000
1,000
6,600
20,000
41,600
41,600 41,600
2018
Page 165
Page 166
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.
Page 167
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 onounnnma 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 rata, resulting in interest revenue in axoaoo ufinterest costs.
ASSESSED VALUATION:
The estimated value placed upon real and personal property by the County Assessor ao the basis for
levying property taxes.
ASSETS:
Property owned byagovernment, that has arecognized 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:
Abudget inwhich current expenditures donot exceed current projected revenues.
BALANCE SHEET:
Aotabemert presenting the financial position of an andh/ by disclosing the value of its assets, liabilities,
and equities as of a specific date.
BARS:
The State ofWashington prescribed Budgeting, Accounting, and Reporting System Manual required for
all governmental entities in the state of Washington.
BASE BUDGET:
Ongoing expense for perounmel, contractual aanioea, 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 ubab*mant, a budget comparison statement (for all governmental funds for
which annual appropriated budgets are aduptad), and a statement ofchanges in Ununoio| position (for
proprietary funds, pension trust funds and non -expendable trust funds).
BASIS OFACCOUNTING:
Ahenn used to refer to when revenuon, expenditureo, expenneo, and transfers — and the related assets
and liabilities - are recognized in the accounts and reported in the financial statements. 8ponifioaUy, it
relates to the timing of the measurements made, regardless of the nature of the meanunement, on either
the cash nraccrual method.
BIENNIAL BUDGET:
A plan of financial operation embodying an aodmaba of proposed expenditures for a two year period of
time and the proposed means of financing them.
BOND:
Awhttnn promise to pay specified sum of money, called the matuhhydate(s). together with periodic
interest at specified rate. The difference between a note and a bond isthat the latter runs for a longer
period of time and requires greater legal formality.
BOND ANTICIPATION NOTES (BANG):
Short henn interest -bearing notes issued in anticipation of bond proceeds to be received at later date.
The note is retired from proceeds of the bonds to which it is related.
BOND REGISTRAR:
The fiscal agency ofthe State of Washington in either 8eoUle. WA or New York, NY, for the purposes of
registering and authenticating the bundo, maintaining the bondo, and bond register, effecting transfer of
ownership cfthe bonds and paying interest onand principal ofthe 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:
Achange to a budget adopted in accordance with state law. Abudgat may baamended to increase
expend itu res/expenses at a fund level by ordinance without public notice or public hearing requirements,
when unanticipated revenues occur oremergencies exist.
CAPITAL ASSETS:
Land, improvements to |and, eaaements, buUdingo, building improvements, vehicleo, machinery,
equipmant, works of art and historical tnaaaunes, infrantrucfura, and all other tangible or intangible aaaoio
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 cvconstruct capital assets. Typkm|k\ noapha| 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) nn near their
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.
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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.
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FICA:
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.
GAAFR:
"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.
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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.
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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:
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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 tnthe effective interest rate.
NOTE PAYABLE:
In ganara|, an unconditional written promise signed by the maker to pay o certain sum in money on
demand or at a fixed or determinable time either to the bearer or to the order of person designated
therein.
NOTE RECEIVABLE:
An unconditional written promise signed by the maker, to pay a certain sum in money on demand or at
fixed nrdeterminable future time either tothe bearer ortnthe order ofaperson designated therein. The
note may be held by the reporting governmental unit as designated payee or by endorsement.
OBJECT:
As used in expenditure daaoUhoaUon, this henn applies to the type of ham purchased or the aamioe
obtained (*o distinguished from the raauka 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-ao-you-gocapital 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 bywhich most ofthe 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 aervioea, oommunioaUon, travel, adwartiaing, tnaining, dues and subscriptions,
printing, equipment rental and costs, insurance, public utility services, repairs and maintenance.
PERG:
Public Employees Retirement Systems provided by the State of Washington for all employees other than
Police and Fire.
PERSONNEL COSTS:
Costs that include all oa|aheo, wagee, and benefits for all fuU4ime, part-time, seasonal and temporary
employees.
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.
REET:
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.
RETAINED EARNINGS:
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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.
TAX RATE:
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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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