FY 2023 Annual ReportCity of Port Orchard
2023
Annual Report
For Fiscal Year Ended December 31, 2023
MCAG No. 0455
Submitted pursuant to RCW 43.09.230
to the
STATE AUDITOR'S OFFICE
ANNUAL REPORT CERTIFICATION
City of Port Orchard
(Official Name of Government)
0455
MCAG No.
Submitted pursuant to RCW 43.09.230 to the Washington State Auditor's Office
For the Fiscal Year Ended 12/31/2023
GOVERNMENT INFORMATION:
Official Mailing Address
216 Prospect St
Port Orchard, WA 98366
Official Website Address
https://portorchardwa.gov/
Official E-mail Address
ncrocker@portorchardwa.gov
Official Phone Number
(360) 876-7023
AUDIT CONTACT or PREPARER INFORMATION and CERTIFICATION:
Audit Contact or Preparer Name and Title Rebecca Zick Assistant Finance Director
Contact Phone Number
360-876-7021
Contact E-mail Address
rzick@portorchardwa.gov
I certify 24th day of May, 2024, that annual report information is complete, accurate and in conformity
with the Budgeting, Accounting and Reporting Systems Manual, to the best of my knowledge and belief,
having reviewed this information and taken all appropriate steps in order to provide such certification. I
acknowledge and understand our responsibility for the design and implementation of controls to ensure
accurate financial reporting, comply with applicable laws and safeguard public resources, including
controls to prevent and detect fraud. Finally, I acknowledge and understand our responsibility for
immediately submitting corrected annual report information if any errors or an omission in such
information is subsequently identified.
Signatures
Rebecca Zick (rzick@portorchardwa.gov)
City of Port Orchard
Fund Resources
and Uses Arising from Cash Transactions
For the
Year Ended December 31, 2023
Total for All
104 Special
Funds
001 Current
103 Criminal
Investigative
(Memo Only)
Expense
Justice
Unit
Beginning Cash and Investments
308 Beginning Cash and Investments
71,128,008
19,831,909
647,725
98,895
388 / 588 Net Adjustments
-
-
-
-
Revenues
310 Taxes
17,520,461
14,876,449
368,476
320 Licenses and Permits
1,534,556
1,496,542
-
330 Intergovernmental Revenues
2,054,120
1,322,193
80,644
340 Charges for Goods and Services
24,496,103
770,868
-
350 Fines and Penalties
232,501
112,922
-
-
360 Miscellaneous Revenues
3,813,926
1,159,088
36,781
3,310
Total Revenues:
49,651,667
19,738,062
485,901
3,310
Expenditures
510 General Government
4,444,957
3,865,883
-
-
520 Public Safety
6,548,423
6,166,828
381,295
300
530 Utilities
9,150,008
-
-
-
540 Transportation
3,259,132
2,453,687
550 Natural/Economic Environment
1,425,605
1,314,370
560 Social Services
57,536
57,536
570 Culture and Recreation
958,513
958,513
-
-
Total Expenditures:
25,844,174
14,816,817
381,295
300
Excess (Deficiency) Revenues over Expenditures:
23,807,493
4,921,245
104,606
3,010
Other Increases in Fund Resources
391-393, 596 Debt Proceeds
11,900,686
-
-
-
397 Transfers -In
4,721,305
917,407
385 Special or Extraordinary Items
-
-
381, 382, 389, Other Resources
509,106
75,886
395,398
Total Other Increases in Fund Resources:
17,131,097
993,293
-
-
Other Decreases in Fund Resources
594-595 Capital Expenditures
11,562,669
102,565
591-593,599 Debt Service
1,238,463
132,471
597 Transfers -Out
4,721,305
1,025,372
585 Special or Extraordinary Items
-
-
581, 582, 589 Other Uses
416,100
33,414
Total Other Decreases in Fund Resources:
17,938,537
1,293,822
-
-
Increase (Decrease) in Cash and Investments:
23,000,053
4,620,716
104,606
3,010
Ending Cash and Investments
50821 Nonspendable
-
-
-
-
50831 Restricted
24,995,972
1,001,782
752,331
88,470
50841 Committed
65,616
65,616
-
-
50851 Assigned
48,952,572
3,271,326
13,435
50891 Unassigned
20,113,901
20,113,901
-
-
Total Ending Cash and Investments
94,128,061
24,452,625
752,331
101,905
The accompanying notes are an integral part of this statement.
City of Port Orchard
Fund Resources and Uses Arising from Cash Transactions
For the Year Ended December 31, 2023
Beginning Cash and Investments
308
Beginning Cash and Investments
388 / 588
Net Adjustments
Revenues
310
Taxes
320
Licenses and Permits
330
Intergovernmental Revenues
340
Charges for Goods and Services
350
Fines and Penalties
360
Miscellaneous Revenues
Total Revenues:
Expenditures
510
General Government
520
Public Safety
530
Utilities
540
Transportation
550
Natural/Economic Environment
560
Social Services
570
Culture and Recreation
Total Expenditures:
Excess (Deficiency) Revenues over Expenditures
Other Increases in
Fund Resources
391-393, 596
Debt Proceeds
397
Transfers -In
385
Special or Extraordinary Items
381, 382, 389,
Other Resources
395,398
Total Other Increases in Fund Resources:
Other Decreases in Fund Resources
594-595
Capital Expenditures
591-593, 599
Debt Service
597
Transfers -Out
585
Special or Extraordinary Items
581, 582, 589
Other Uses
Total Other Decreases in Fund Resources:
Increase (Decrease) in Cash and Investments:
Ending Cash and Investments
50821
Nonspendable
50831
Restricted
50841
Committed
50851
Assigned
50891
Unassigned
Total Ending Cash and Investments
The accompanying notes are an integral part of this statement.
206 Bond
107 Community
108 Paths &
111 Impact Redemption
Events
Trails
Mitigation Fee Fund
321,780
13,784
5,304,555
163,426
1,275
-
-
4,741,576
19,908
752
317,844 15
183,334
2,027
5,059,420 15
-
-
579,074 -
-
111,872
111,235
-
-
111,235
690,946 -
72,099 2,027 4,368,474 15
399,652
- 399,652
- 299,652
1,548,341 -
1,548,341 299,652
72,099
2,027
2,820,133
100,015
393,879
15,811
8,124,688
100,015
393,879
15,811
8,124,688
100,015
City of Port Orchard
Fund Resources and Uses Arising from Cash Transactions
For the Year Ended December 31, 2023
Beginning Cash and Investments
308
Beginning Cash and Investments
388 / 588
Net Adjustments
Revenues
310
Taxes
320
Licenses and Permits
330
Intergovernmental Revenues
340
Charges for Goods and Services
350
Fines and Penalties
360
Miscellaneous Revenues
Total Revenues:
Expenditures
510
General Government
520
Public Safety
530
Utilities
540
Transportation
550
Natural/Economic Environment
560
Social Services
570
Culture and Recreation
Total Expenditures:
Excess (Deficiency) Revenues over Expenditures
Other Increases in
Fund Resources
391-393, 596
Debt Proceeds
397
Transfers -In
385
Special or Extraordinary Items
381, 382, 389,
Other Resources
395,398
Total Other Increases in Fund Resources:
Other Decreases in Fund Resources
594-595
Capital Expenditures
591-593, 599
Debt Service
597
Transfers -Out
585
Special or Extraordinary Items
581, 582, 589
Other Uses
Total Other Decreases in Fund Resources:
Increase (Decrease) in Cash and Investments:
Ending Cash and Investments
50821
Nonspendable
50831
Restricted
50841
Committed
50851
Assigned
50891
Unassigned
Total Ending Cash and Investments
The accompanying notes are an integral part of this statement.
302 Capital 304 Street 309 Real Estate
Construction Capital Projects Excise Tax 411 Water Utility
547,631
228,355
76,684
305,039
2,299,051
294,741
114,989
409,730
4,182, 707
2,112,110
136,485
2,248,595
12,363,634
5,986,155
47,139
740,253
6,773,547
3,179,067
3,179,067
305,039
409,730
2,248,595
3,594,480
11,121,075
-
-
186,981
2,005,465
965,795
432,986
-
-
-
-
10,586
13,126,540
965,795
432,986
197,567
4,614,244
1,521,656
-
1,952,252
119,493
-
-
464,369
1,350,394
797,198
-
-
-
-
18,586
6,084,131
1,521,656
797,198
2,435,207
7,347,448
(146,131)
1,884,383
1,356,840
7,606,594
845,312
6,067,090
288,485
1,307,608
13,720,474
7,895,079
2,152,920
6,067,090
13,720,474
City of Port Orchard
Fund Resources and Uses Arising from Cash Transactions
For the Year Ended December 31, 2023
Beginning Cash and Investments
308
Beginning Cash and Investments
388 / 588
Net Adjustments
Revenues
310
Taxes
320
Licenses and Permits
330
Intergovernmental Revenues
340
Charges for Goods and Services
350
Fines and Penalties
360
Miscellaneous Revenues
Total Revenues:
Expenditures
510
General Government
520
Public Safety
530
Utilities
540
Transportation
550
Natural/Economic Environment
560
Social Services
570
Culture and Recreation
Total Expenditures:
Excess (Deficiency) Revenues over Expenditures
Other Increases in
Fund Resources
391-393, 596
Debt Proceeds
397
Transfers -In
385
Special or Extraordinary Items
381, 382, 389,
Other Resources
395,398
Total Other Increases in Fund Resources:
Other Decreases in Fund Resources
594-595
Capital Expenditures
591-593, 599
Debt Service
597
Transfers -Out
585
Special or Extraordinary Items
581, 582, 589
Other Uses
Total Other Decreases in Fund Resources:
Increase (Decrease) in Cash and Investments:
Ending Cash and Investments
50821
Nonspendable
50831
Restricted
50841
Committed
50851
Assigned
50891
Unassigned
Total Ending Cash and Investments
The accompanying notes are an integral part of this statement.
500 Equipment
421 Storm
431 Sewer
Rental and
Drainage Utility
Utility
Revolving
2,546,821
18,979,434
3,990,082
38,014
126,912
-
-
1,871,483
9,874,789
1,251,232
22,247
50,193
-
114,219
903,307
190,291
2,172,875
10,828,289
1,441,523
1,394,683
4,576,258
-
-
-
693,573
1,394,683
4,576,258
693,573
778,192
6,252,031
747,950
-
592,630
-
700
375,056
46,878
700
967,686
46,878
579,656
1,792,586
999,710
188,177
33,288
1,013
500
363,600
-
768,333
2,189,474
1,000,723
10,559
5,030,243
(205,895)
2,557,380
24,009,677
3,784,187
2,557,380
24,009,677
3,784,187
City of Port Orchard
Fiduciary Fund Resources and Uses Arising from Cash Transactions
For the Year Ended December 31, 2023
Custodial
308 Beginning Cash and Investments 81
388 & 588 Net Adjustments -
310-390 Additions 108,677
510-590 Deductions 108,731
Net Increase (Decrease) in Cash and (54)
Investments:
508 Ending Cash and Investments 27
The accompanying notes are an integral part of this statement.
CITY OF PORT ORCHARD
Notes to Financial Statements
For the Year Ended December 31, 2023
Note 1-Summary of Sisnificant Accounting Policies
The City of Port Orchard was incorporated on September 1, 1890 and operates under the laws of
the state of Washington applicable to a city. The City is a general-purpose local government and
provides public safety, street improvement, park and recreation, and general administrative
services. In addition, the City owns and operates a water, sewer, and storm drainage system.
The City reports financial activity in accordance with the Cash Basis Budgeting, Accounting and
Reporting System (BARS) Manual prescribed by the State Auditor's Office under the authority of
Washington State law, Chapter 43.09 RCW. This manual prescribes a financial reporting
framework that differs from generally accepted accounting principles (GAAP) in the following
manner:
• Financial transactions are recognized on a cash basis of accounting as described below.
• Component units are required to be disclosed, but are not included in the financial
statements.
• Government -wide statements, as defined in GAAP, are not presented.
• All funds are presented, rather than a focus on major funds.
• The Schedule of Liabilities is required to be presented with the financial statements as
supplementary information.
• Supplementary information required by GAAP is not presented.
• Ending balances for proprietary and fiduciary funds are presented using classifications
that are different from the ending net position classifications in GAAP.
A. Fund Accounting
Financial transactions of the government are reported in individual funds. Each fund uses a
separate set of self -balancing accounts that comprises its cash and investments, revenues and
expenditures. The government's resources are allocated to and accounted for in individual funds
depending on their intended purpose. Each fund is reported as a separate column in the financial
statements, except for fiduciary funds, which are presented by fund types. The total column is
presented as "memo only" because any interfund activities are not eliminated. The following fund
types are used:
GOVERNMENTAL FUND TYPES:
General Fund
This fund is the primary operating fund of the government. It accounts for all financial resources
except those required or elected to be accounted for in another fund.
CITY OF PORT ORCHARD
Notes to Financial Statements
For the Year Ended December 31, 2023
Special Revenue Funds
These funds account for specific revenue sources that are restricted or committed to expenditures
for specified purposes of the government.
Debt Service Funds
These funds account for the financial resources that are restricted, committed, or assigned to
expenditures for principal, interest and related costs on general long-term debt.
Capital Projects Funds
These funds account for financial resources which are restricted, committed, or assigned for the
acquisition or construction of capital facilities or other capital assets.
PROPRIETARY FUND TYPES:
Enterprise Funds
These funds account for operations that provide goods or services to the general public and are
supported primarily through user charges.
Internal Service Funds
These funds account for operations that provide goods or services to other departments or funds
of the government on a cost reimbursement basis.
FIDUCIARY FUND TYPES:
Fiduciary funds account for assets held by the government in a trustee capacity or as a custodian
on behalf of others.
Custodial Funds
These funds are used to account assets that the government holds on behalf of others in a custodial
capacity.
B. Basis of Accounting and Measurement Focus
Financial statements are prepared using the cash basis of accounting and measurement focus.
Revenues are recognized when cash is received and expenditures are recognized when paid.
In accordance with state law the City also recognizes expenditures paid during twenty days after
the close of the fiscal year for claims incurred during the previous period.
CITY OF PORT ORCHARD
Notes to Financial Statements
For the Year Ended December 31, 2023
C. Cash and Investments
See Note 3- Deposits and Investments.
D. Capital Assets
Capital assets are assets with an initial individual cost of more than $5,000 and an estimated useful
life in excess of one year. Capital assets and inventory are recorded as capital expenditures when
purchased.
E. Compensated Absences
Vacation leave may be accumulated up to 320 hours at year end and up to 240 hours is payable
upon separation or retirement. Sick leave may be accumulated up to 960 hours at year end and for
all employees except LEOFF II employees upon separation or retirement employees do not receive
payment for unused sick leave. LEOFF II employees' (excluding management) sick leave may be
accumulated up to 1040 hours and up to 400 hours is payable upon separation or retirement to the
employee's respective medical health retirement/voluntary employee's beneficiary association
account (HRA/VEBA). LEOFF II employees' (excluding management) vacation leave may be
accumulated up to 320 hours and up to 240 hours is payable in cash upon separation or retirement
while the remaining 80 hours are payable to the employee's respective medical health
retirement/voluntary employee's beneficiary association account (HRA/VEBA). LEOFF II
employees (excluding management) earn 120 hours holiday leave annually and may carry over 96
hours at year end. Holiday leave is payable upon separation or retirement up to 96 hours. Payments
are recognized as expenditures when paid.
F. Long -Term Debt
See Note 5- Long-term Debt.
G. Restricted and Committed Portion of Endina Cash and Investments
Beginning and Ending Cash and Investments are reported as restricted or committed when it is
subject to restrictions on use imposed by external parties or due to internal commitments
established by ordinance. When expenditures that meet restrictions are incurred, the City intends
to use the most restricted resources first.
Restrictions and commitments of Ending Cash and Investments consist of $25,061,588.
CITY OF PORT ORCHARD
Notes to Financial Statements
For the Year Ended December 31, 2023
Cash & Investments
Purpose
Amount
Restricted
Affordable Housing
$
169,737
Restricted
2021 Legislative Law Enforcement Funding
$
31,215
Restricted
PCB Settlement
$
17,984
Restricted
Opoid Settlement
$
25,333
Restricted
Public Transportation Tax
$
757,513
Restricted
Criminal Justice
$
752,331
Restricted
Law Enforcement Investigations
$
88,470
Restricted
Tourism
$
393,879
Restricted
Paths & Trails
$
15,811
Restricted
Capital Projects
$
100,015
Restricted
Capital Projects
$
6,067,090
Restricted
Parks Projects
$
1,945,092
Restricted
Transportation Projects
$
5,413,445
Restricted
McCormick Woods Transportation Projects
$
419,466
Restricted
Old Clifton/Anderson Hill Intersection Improvements
$
346,685
Restricted
LTGO Bond Proceeds
$
7,606,594
Restricted
Transportation Improvement Board- Grant Received in Advance
$
690,475
Restricted
Blueberry/Bethel Roundabout
$
154,837
Committed
Recreational Programs, Activities, or Capital Projects
$
65,616
Total
$
25,061,588
Note 2 — Budget Compliance
A. Budgets
The City of Port Orchard adopts biennial appropriated budgets for all funds. These budgets are
appropriated at the fund level. The budget constitutes the legal authority for expenditures at that
level. Biennial appropriations for these funds lapse at the end of biennial period.
Biennial appropriated budgets are adopted on the same basis of accounting as used for financial
reporting.
CITY OF PORT ORCHARD
Notes to Financial Statements
For the Year Ended December 31, 2023
The appropriated and actual expenditures for the legally adopted budgets were as follow:
Fund
2023-2024 Final
Appropriated
Biennial Budget
2023 Actual
Expenditures
Variance
Fund: 001 - Current Expense
$ 46,837,200
$ 14,467,516
$
32,369,684
Fund: 002 - City Street Fund
$ 8,978,300
$ 2,588,272
$
6,390,028
Fund: 003 - Stabilization Fund
$ 2,921,000
$ -
$
2,921,000
Fund: 103 - Criminal Justice
$ 1,422,800
$ 381,295
$
1,041,505
Fund: 104 - Special Investigative Unit
$ 106,900
$ 300
$
106,600
Fund: 107 - Community Events
$ 549,200
$ 111,235
$
437,965
Fund: 108 - Paths & Trails
$ 15,800
$ -
$
15,800
Fund: 109 - Real Estate Excise Tax
$ 8,015,800
$ 797,198
$
7,218,602
Fund: 111 - Impact Mitigation Fee
$ 16,181,800
$ 2,239,287
$
13,942,513
Fund: 206 - Bond Redemption Fund
$ 1,797,400
$ 299,652
$
1,497,748
Fund: 302 - Capital Construction
$ 22,731,300
$ 6,084,131
$
16,647,169
Fund: 304 - Street Capital Projects
$ 17,512,400
$ 1,521,656
$
15,990,744
Fund: 411 - Water Operating
$ 11,696,900
$ 3,712,492
$
7,984,408
Fund: 412 - Water Stabilization
$ 1,066,500
$ -
$
1,066,500
Fund: 413 - Water Capital
$ 22,658,800
$ 2,450,473
$
20,208,327
Fund: 414 - Water Debt Service
$ 3,096,300
$ 663,039
$
2,433,261
Fund: 421 - Storm Drainage Utility
$ 4,900,900
$ 1,765,516
$
3,135,384
Fund: 422 - Storm Drainage Stabilization
$ 543,000
$ -
$
543,000
Fund: 423 - Storm Drainage Capital Facil
$ 893,200
$ 555,793
$
337,407
Fund: 424 - Storm Drainage Debt Service
$ 398,400
$ 177,877
$
220,523
Fund: 431 - Sewer Operating
$ 17,306,100
$ 4,712,626
$
12,593,474
Fund: 432 - Sewer Stabilization
$ 1,546,300
$ -
$
1,546,300
Fund: 433 - Sewer Capital
$ 30,457,200
$ 1,771,921
$
28,685,279
Fund: 434 - Sewer Debt Service
$ 1,927,200
$ 17,346
$
1,909,854
Fund: 500 - Equipment Rental and Revolving
$ 9,255,300
$ 1,694,296
$
7,561,004
Fund: 632 -Wastewater Treatment Facil Fee
$ 10,334,900
$ 563,600
$
9,771,300
Fund 109 Real Estate Excise Tax (above) is reported on the financial statements as Fund 309 Real Estate Excise Tax.
Due to a change in accounting principles the Wastewater Treatment Facility Fee Fund 632 is reported as part of the
Sewer Utility on the Financial Statements.
Budgeted amounts are authorized to be transferred 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, hours, or other conditions of employment must be
approved by the City's legislative body.
CITY OF PORT ORCHARD
Notes to Financial Statements
For the Year Ended December 31, 2023
Note 3—Deposits and Investments
Investments are reported at amortized cost. Deposits and investments by type at December 31,
2023 are as follows:
Investment held by city
City's Own
as an agency for other
Type of Investment
Investments
local governments
Total
Cash on Deposit
$
2,215,424
$ 27
$
2,215,451
Washington State Local Government
Investment Pool (LGIP)
$
70,043,036
$
70,043,036
Kitsap County Investment Pool (KCIP)
$
21,869,601
$
21,869,601
Total
$
94,128,061
$ 27
$
94,128,088
It is the City's policy to invest all temporary cash surpluses. The interest on these investments is
prorated to the various funds.
Investments in the State Local Government Investment Pool (LGIP)
The city is a voluntary participant in the Local Government Investment Pool, an external
investment pool operated by the Washington State Treasurer. The pool is not rated and not
registered with the SEC. Rather, oversight is provided by the State Finance Committee in
accordance with Chapter 43.250 RCW. Investments in the LGIP are reported at amortized cost,
which is the same as the value of the pool per share. The LGIP does not impose any restrictions
on participant withdrawals.
The Office of the State Treasurer prepares a stand-alone financial report for the pool. A copy of
the report is available from the Office of the State Treasurer, PO Box 40200, Olympia, Washington
98504-0200, online at www.tre.wa.gov.
Investments in Kitsap County Investment Pool
The city is an involuntary participant in the Kitsap County Investment Pool, an external investment
pool operated by the County Treasurer. The pool is not rated or registered with the SEC. Rather,
oversight is provided by the County Finance Committee in accordance with RCW 36.48.070. The
city reports its investment in the pool at amortized cost, which is the same as the value of the pool
per share. The KCIP does not impose liquidity fees or redemption gates on participant withdrawals.
Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in event of a failure of a depository financial
institution, the city would not be able to recover deposits or would not be able to recover collateral
CITY OF PORT ORCHARD
Notes to Financial Statements
For the Year Ended December 31, 2023
securities that are in possession of an outside party. The city's deposits and certificates of deposit
are mostly covered by federal depository insurance (FDIC) or by collateral held in a multiple
financial institution collateral pool administered by the Washington Public Deposit Protection
Commission (PDPC).
All investments are insured, registered or held by the city or its agent in the government's name.
Compensating Balances
The amounts reported as cash and cash equivalents also include compensating balances maintained
with certain banks in lieu of payments for services rendered. The average compensating balance
maintained during 2023 was approximately $2,486,413
Note 4 - Property Tax
The county treasurer acts as an agent to collect property tax levied in the county for all taxing
authorities. Collections are distributed at the end of each month.
Property tax revenues are recognized when cash is received by the City. Delinquent taxes are
considered fully collectible because a lien affixes to the property after tax is levied.
The City's regular levy for the year 2023 was $1.121112 per $1,000 on an assessed valuation of
$3,042,683,290 for a total regular levy of $3,411,191.
Note 5 — Long -Term Debt
Debt Service
The accompanying Schedule of Liabilities provides more details of the outstanding debt and
liabilities of the City and summarizes the City's debt transactions for year ended December 31,
2023.
CITY OF PORT ORCHARD
Notes to Financial Statements
For the Year Ended December 31, 2023
The debt service requirements for general obligation bonds, notes payable, and intergovernmental
loans are as follows:
Due Date
Principal Amount
Interest Amount
Total Amount
2024
1,115, 887
714,311
1,830,198
2025
1,166,178
660,856
1,827,035
2026
1,196,477
630,416
1,826,893
2027
1,216,783
598,759
1,815,543
2028
1,247,097
566,241
1,813,338
2029-2033
6,115, 340
2,300,898
8,416,238
2034-2038
4,487, 279
1,442,025
5,929,304
2039-2043
3,886,014
579,510
4,465,524
2044-2048
75,452
905
76,357
2049-2053
75,452
905
76,357
2054-2058
15,090
181
15,271
Grand Total
20,597,051
7,495,007
28,092,057
The city has entered into agreements for the following loans with no activity to report for Fiscal
Year 2023:
Maturity
Contract
Payment
Total Loan
Number
Description
Project
Interest Rate
Due Date
Amount
058-22
Drinking Water State Revolving Fund Loan
Well No. 11 Development, Treatment & Booster Pump
1.75%
10/1/2046
$ 8,080,000
028-24
Public Works Board
Bay Street Lift Station-Preconstruction
0.69%
10/4/2028
$ 850,000
Note 6 — Leases
The city leases land from the State for $20,339.45 per year under a lease agreement that is for 12
years. The lease began June of 2012 and will end June of 2024 that cannot be cancelled.
The city leases a storage building from the State for $967.17 per month under a lease agreement
that is for 3 years. The lease began April of 2022 and will end March of 2025 and can be cancelled
with 90 days' notice.
The city leases office space from Hillstrom Holdings for $3,600 per month under two lease
agreements with an initial term of three years. These leases began January of 2023 and will end
December of 2025 there is an option to be renewed twice for an additional three years each time
ending in December of 2031.
Th city leased four copiers from Pacific Office Automation for $534 per month under a five year
lease agreement that began August 2018 and will end August 2023 and cannot be cancelled. This
agreement ended in 2023.
CITY OF PORT ORCHARD
Notes to Financial Statements
For the Year Ended December 31, 2023
The total amount paid for leases in 2023 was $78,798. As of December 31, 2023, the future lease
payments are as follows:
Year ended December 31
iTotal
2024
$
55,931
2025
$
47,934
2026
$
45,844
2027
$
46,761
2028
$
47,696
2029-2031
$
148,889
Total
$
393,056
Note 7 — Subscription Based Information Technology Arrangements (SBITA)
During the year ended 2023, the city adopted guidance for the presentation and disclosure of
Subscription Based Information Technology Arrangements (SBITA), as required by the BARS
manual. This requirement resulted in the addition of a subscription liability reported on the
Schedule of Liabilities. These liabilities are included on the Schedule 9- Schedule of Long-term
Liabilities.
The city made an annual subscription payment of $7,500 in 2023 for agenda management software.
The SBITA contract began in 2023 has a term for three years and includes an option to extend
automatically in 12-month terms unless either party chooses to terminate. The lease amount
increases by 7% each year.
The city made an annual subscription payment of $15,000 in 2023 for online permitting software.
The SBITA contract began in 2022 has an initial term for three years and includes an option to
extend automatically in 12-month terms unless either party chooses to terminate.
The city made an annual subscription payment of $20,088 in 2023 for permitting software. The
SBITA contract began in 2022 has a term for three years and includes an option to extend
automatically in 12-month terms unless either party chooses to terminate. The lease amount
increases by 2.5% each year.
The city made an annual subscription payment of $50,672 in 2023 for financial software. The
SBITA contract began in 2018 has an initial term for five years and includes an option to extend
automatically in 12-month terms unless either party chooses to terminate.
The total amount paid for leases in 2023 was $93,260. As of December 31, 2023, the future SBITA
payments are as follows:
CITY OF PORT ORCHARD
Notes to Financial Statements
For the Year Ended December 31. 2023
Year ended December 31
Total
2024
$ 43,615
2025
$ 8,587
Total
$ 52,202
Note 8 — OPEB Plans
The LEOFF I Retiree Medical Plan is a closed, single -employer, defined -benefit OPEB plan
administered by the City as required by RCW 41.26. The plan pays for 100% of eligible retirees'
healthcare costs on a pay-as-you-go basis. As of December 31, 2023, the plan had three members,
all retirees. As of December 31, 2023, the city's total OPEB liability was $1,549,712 as calculated
using the alternative measurement method. For the year ended December 31, 2023 the City paid
$38,085 in benefits.
Note 9 — Pension Plans
A. State Sponsored Pension Plans
Substantially all City's full-time and qualifying part-time employees participate in the following
statewide retirement systems administered by the Washington State Department of Retirement
Systems (DRS), under cost -sharing, multiple -employer public employee defined benefit and
defined contribution retirement plans: Public Employees' Retirement System (PERS) and Law
Enforcement Officers' and Fire Fighters' Retirement System (LEOFF).
The State Legislature establishes, and amends, laws pertaining to the creation and administration
of all public retirement systems.
The Department of Retirement Systems, a department within the primary government of the State
of Washington, issues a publicly available Comprehensive Annual Financial Report (ACFR) that
includes financial statements and required supplementary information for each plan.
The DRS ACFR may be downloaded from the DRS website at www.drs.wa.gov.
At June 30, 2023, the City's proportionate share of the collective net pension liabilities (assets)
was as follows:
Employer
Plan
Contributions
Allocation %
Liability (Asset)
PERS 1
$
231,215
0.033930%
$
774,531
PERS 2/3
$
382,584
0.043514%
$
(1,783,501)
LEOFF 1
$
-
0.007323%
$
(217,348)
LEOFF 2
$
116,373
0.051557%
$
(1,236,645)
CITY OF PORT ORCHARD
Notes to Financial Statements
For the Year Ended December 31, 2023
Only the net pension liabilities are reported on the schedule 09.
LEOFF Plan 1
The City also participates in LEOFF Plan 1. The LEOFF Plan 1 is fully funded and no further
employer contributions have been required since June 2000. If the plan becomes underfunded,
funding of the remaining liability will require new legislation. Starting on July 1, 2000, employers
and employees contribute zero percent.
LEOFF Plan 2
The City also participates in the LEOFF Plan 2. The Legislature, by means of a special funding
arrangement, appropriates money from the state general fund to supplement the current service
liability and fund the prior service costs of Plan 2 in accordance with the recommendations of the
Pension Funding Council and the LEOFF Plan 2 Retirement Board. This special funding situation
is not mandated by the state constitution and could be changed by statute.
Note 10 — Risk Management
The City of Port Orchard is a member of the Association of Washington Cities Risk Management
Service Agency (AWC RMSA). Chapter 48.62 RCW authorizes the governing body of any one or
more governmental entities to form together into or join a pool or organization for the joint
purchasing of insurance, and/or joint self -insuring, and/or joint hiring or contracting for risk
management services to the same extent that they may individually purchase insurance, self -insure,
or hire or contract for risk management services. An agreement to form a pooling arrangement was
made pursuant to the provisions of Chapter 39.34 RCW, the Interlocal Cooperation Act. The AWC
RMSA was formed on January 1, 1989, when 32 municipalities in the State of Washington joined
by signing an Interlocal Governmental Agreement to pool their self -insured losses and jointly
purchase insurance and administrative services. As of December 31, 2023, 106 entities participate
in the AWC RMSA pool.
The AWC RMSA allows members to establish a program of joint insurance and provides risk
management services to all members. All coverages, with the exception of pollution liability, are
on an occurrence basis. The AWC RMSA provides all risk property, comprehensive crime, general
liability, automobile liability, police liability, public officials' liability, employee fidelity and
faithful performance, pollution liability, cyber liability, and equipment breakdown insurance
coverage. Equipment breakdown is included with the property insurance carrier. Pollution and
cyber liability coverages are stand-alone policies which the AWC RMSA procures for its
members. The AWC RMSA allows members with airports to group purchase airport liability
coverage, and members with drones to group purchase property and liability coverage.
CITY OF PORT ORCHARD
Notes to Financial Statements
For the Year Ended December 31, 2023
Members pay an annual assessment to the AWC RMSA. The AWC RMSA is responsible for
payment of all covered causes of loss against the jurisdiction above the stated retention. All
members in the AWC RMSA have $15 million in both per occurrence and aggregate liability
limits. AWC RMSA is self -insured for its Self -Insured Retention (SIR) of $500,000, per
occurrence, and is reinsured by National League of Cities Mutual Insurance Company (NLC MIC)
for the additional $500,000. $9.5 million in excess liability coverage limits is provided through an
excess liability policy purchased from National League of Cities Mutual Insurance Company
(NLC MIC). The $5 million in excess liability coverage limits above the first layer of excess
coverage is purchased from Hallmark Specialty Insurance Company. Since AWC RMSA is a
cooperative program, there is joint liability among the participating members. The property
reinsurance coverage is purchased through NLC MIC and excess property coverage is purchased
through AIG Specialty Insurance Company and CHUBB. In 2023, AWC RMSA carried a retention
of $300,000, NLC MIC reinsures up to $3 million, AIG Specialty Insurance Company provides
excess insurance up to $50 million, and CHUBB provides the remaining limits up to a total of
$250 million. All commercial policies have been purchased through the pool's Broker of Record,
Aon.
Members contract to remain in the AWC RMSA pool for a minimum of one year and must give a
one-year notice before terminating participation. Even after termination, a member is still
responsible for contributions to the Pool for any unresolved, unreported, and in -process claims for
the period they were signatory to the Interlocal Governmental Agreement.
The AWC RMSA establishes a loss fund for both reported and unreported insured events, which
includes estimates of both future payments of losses and related claim adjustment expenses.
In accordance with WAC 200.100.02023, the AWC RMSA is governed by a board of directors,
which is comprised of elected officials of participating members.
Note 11. Joint Ventures
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. In April of 2014 the City and District
signed an interlocal agreement for the management and operation of the joint wastewater treatment
facility for an additional term of 25 years. This joint venture establishes a Sewer Advisory
Committee (SAC) consisting of three representatives from each entity who prepare and monitor
the Facility's budget. The District and the City share 50% ownership in the facility's total assets.
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 to cover maintenance, operation,
CITY OF PORT ORCHARD
Notes to Financial Statements
For the Year Ended December 31, 2023
capital improvements and debt monthly. The current cost sharing is 48.83% City and 51.17%
District and in 2023 the city paid $1,710,786.
The City was the lead agency on the wastewater treatment plant expansion project, and is the
signatory on two Public Works Trust Fund Loans for the Facility's expansion. In 2004, the city
guaranteed two Public Works Trust Funds loans of the South Kitsap Water Reclamation Facility,
a legally separate entity. In the event that the South Kitsap Water Reclamation Facility is unable
to make a payment, City of Port Orchard will be required to meet the obligation. The total amount
of outstanding debt subject of this guarantee at year end was $361,800. Revenues of the facility
are used to make debt service payments on the two loans. Annually, the facility makes a 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 to help make the annual debt payments. This cost sharing formula
is 50% and in 2023 each entity paid $200,000.
Note 12. Significant Commitments or Obligations
580 Zone Reservoir (Water CFC Reimbursement): At the year-end the city had a commitment
for a development agreement C003-07 Amendment 1, adopted in 2019 with McCormick
Communities, LLC. The agreement allows for reimbursement for construction of the 580 Zone
Reservoir for a total of $2,789,915. The reimbursement is paid from the Water Capital Facility
Fees collected by the city from development within the Western Service Area pursuant to the
reimbursement agreement. The reimbursement amount is set and fixed at $1,000 per applicable
connection of Water Capital Facility Charge Fees collected in the area by the city. In 2023, the
city paid $211,000. As of December 31, 2023; the amount outstanding is $2,393,915.
Note: The reimbursement amount is fixed at $1,000.
Glenwood Connector Roadway(Transportation Impact Fee Reimbursement): At the year-
end the city had a commitment for a development agreement C035-21 with McCormick Land
Company. The agreement allows for a reimbursement for construction of the Glenwood Connector
Roadway and the Old Clifton/Feigley intersection for a total of $2,200,296.37. The reimbursement
is paid from the Transportation Impact Fees collected by the city from development within the
McCormick Urban Village pursuant to the development agreement. Per the agreement
reimbursement rate shall be increased annually by CPI-U (Seattle/Tacoma/Bellevue) for the most
recent twelve-month period (January 1 st to December 31 st) prior to the date of the adjustment.
Such adjustment shall take effect on March 1st each year, commencing on March 1, 2021. For
2021 the reimbursement amount was established at $720.80 and adjusted on March 1, 2021 to a
value of $733.05. From March 1, 2021 thru Feb 28,2022 the value for reimbursement was $733.05.
From March 1, 2022 thru Feb 28,2023 the value for reimbursement was $766.77. From March 1,
CITY OF PORT ORCHARD
Notes to Financial Statements
For the Year Ended December 31, 2023
2023 thru Feb 28,2024 the value for reimbursement was $835.78. In 2023, the city paid
$111,871.82. As of December 31, 2023, the amount outstanding is $1,225,470.83.
Note: The reimbursement amount is annually adjusted per CPI-U effective March 1 each year.
Old Clifton Road/Campus Parkway Roundabout (Transportation Impact Fee Credit): At the
year-end the city had a commitment for a development agreement C035-21 with McCormick
Communities, LLC. The agreement allows for a credit for construction of the Old Clifton
Rd/Campus Pkwy Roundabout Transportation Impact Fee (TIF) Study 1.5C and McCormick
Woods Drive Intersection TIF 2.08 and for a total up to $3.2 million or $1,600,000 for each project.
The total credit amount will be established upon project acceptance and final certified cost if less
than the total $3.2 million. The city established the maximum credit for the Old Clifton
Road/Campus Parkway Roundabout with Resolution 002-23 on February 28, 2023. The maximum
credit was established pursuant to the agreement by adjusting the engineers estimate of $1.6
million by CPI-U of 1.7% on March 1, 2021, and an additional CPI-U increase of 4.6% on March
1, 2022, for a total maximum credit value of $1,702,051. The credit is given at the time
Transportation Impact Fees are collected by the city from development. Per the agreement
reimbursement rate shall be increased annually by CPI-U (Seattle/Tacoma/Bellevue) for the most
recent twelve-month period (January 1 st to December 31 st) prior to the date of the adjustment.
Such adjustment shall take effect on March 1 st each year. The Transportation Fee credit amount
was established at $1,000 as of February 2021 and was adjusted on March 1, 2021 to a value of
$1,017. From March 1, 2021, thru Feb 28,2022 the value for credit was $1,017. From March 1,
2022 thru Feb 28,2023 the value for credit was $1,063.78. From March 1, 2023, thru Feb 28,2024
the value for credit was $1,159.52. In 2023, the city provided a total credit amount of $155,205.48.
As of December 31, 2023, the amount of credit available is $1,320,636.
Note: The credit amount is annually adjusted per CPI-U effective March I each year.
The Old Clifton Road/McCormick Woods Drive Intersection Improvement has not yet been
constructed and therefore credit for this project has not yet been approved.
Sidney Road Apartments (Park Impact Fee Credit): At the year-end the city had a commitment
for a development agreement C076-21 with Sidney Road (Haven) Apartments, LLC. The
agreement allows for the developer to receive a park impact fee credit for the Ruby Creek Regional
Park (PK4) up to a total of $126,144 or certified costs if less than the identified max, if the
Developer transfers the Planned Park Property to the City. The credit is given at the time park
impact fees are collected by the city from the development if the Park property is deeded over to
the City. As of December 31, 2023 no credit has been provided.
McCormick Communities, LLC (Water CFC Credit): As of March 14, 2022, the city had a
commitment for a development agreement C048-22 with McCormick Communities, LLC. The
agreement allows for a max credit amount of $11,840,625 for certified construction cost if less
than the max for the following five Water Capital Improvement Projects:
CITY OF PORT ORCHARD
Notes to Financial Statements
For the Year Ended December 31, 2023
1. CIP No. 09 Well 12 Development, Treatment, and Booster Pump Station ($7 mil)
2. CIP No. 13 390 to 580 Zone Booster Station 2nd Lift (Glenwood) ($725,000)
3. CIP No. 14 390 to 580 Zone Transmission Main (to Glenwood PS) ($515,624)
4. CIP No. 15 580 to 660 Zone Booster Station ($750,000)
5. CIP No. 16 660 Zone Storage ($2,850,000)
The total credit amount will be established upon project acceptance and final certified cost if less
than the total $11,840,625. The credit is given at the time water capital facility fees are collected
by the city from the builders. The water capital facility fee credit amount was established at $5,920
as of March 1, 2022 and adjusted to $6,517.92 as of October 1, 2022 per the agreement and POMC.
From October 1, 2022 thru September 30, 2023 the fee was $6,517.92. From October 1, 2023 thru
September 30, 2024 the fee will be $6,817.74.
In 2023, the city provided credit in the amount of $713,749.58 against CIP No.16 660 Zone Storage
of $2,850,000 leaving a total credit balance for this project of $1,598,069.14.
Note: The credit amount is annually adjusted per CPI-U effective October 1 each year per POMC
13.04.065
Sidney Rd(S)-Haven Townhomes (Transportation Impact Fee Credit): As of May 10, 2022,
the city had a commitment for a development agreement C070-22 with Haven Townhomes LLC.
The agreement allows for a credit for construction of the Sidney Rd (S) Widening Transportation
Impact Fee (TIF) Study 2.05 for the west side of the street improvement for a total up to $315,949
or up to the full anticipate TIF's to be paid if certified costs are larger than expected. The credit is
given at the time Transportation Impact Fees are charged by the city for this development. As of
December 31, 2023 no credit has been provided.
McCormick Communities, LLC (Park Impact Fee Credit): As of September 26, 2022, the city
had a commitment for a development agreement C 110-22 with McCormick Communities, LLC
for park improvements as identified below. The agreement allows for a max credit amount of
$5,320,285, to be limited to the total park impact fees due on the Project, the estimated cost for the
Park Improvements Projects or the actual costs incurred by McCormick (determined by the final
certified construction cost) whatever amount is less.
1. Prior McCormick Payment C002-10 ($643,743)
2. McCormick Village Park Phase 3 ($1,250,000)
3. St. Andrew's Multi -Modal Trail (in McCormick Woods) ($979,012)
4. McCormick West Multi -Modal Trail Phase 1 ($1,468,518)
5. McCormick West Multi -Modal Trail Phase 2 ($979,012)
The city provided a credit amount of $643,743 to reflect the prior payment and contract with
McCormick Communities. In 2023, the city provided credit in the amount of $273,088 leaving a
total credit balance for this project of $348,567.
CITY OF PORT ORCHARD
Notes to Financial Statements
For the Year Ended December 31, 2023
Note: The maximum park impact fee credit per dwelling unit is fixed at $2,008 and will not be
adjusted per the agreement.
Blueberry Apartments (Transportation Impact Fee Credit): As of June 27, 2023, the city had
a commitment for a development agreement C039-23 with Blueberry Apartments QOZB LLC.
The agreement allows for a credit for dedication of certain property necessary for the City to
construction a portion of Bethel Phase 1 of the Bethel/Sedgwick Corridor Ph.1 (TIF) Study 2.04A.
The credit shall be limited to the lessor of the total transportation impact fees due on the project
(currently estimated at $245,245.84) or the value of the Transportation improvement project
property dedication. The credit is given at the time Transportation Impact Fees are charged by the
city for this development. As of December 31, 2023 no credits has been provided.
Diaz Meadows (Water CFC Credit):
As of October 10, 2023, the city had a commitment for a development agreement C082-23 with
Diaz Meadows LLC. The agreement allows for a credit for design, permitting and construction for
a portion of the 580 to 390 Zone transmission project identified as project #8 on Water System
Capital Improvement Plan for a total credit of $182,250. The credit is given at the time water
capital facility fees are collected by the city from the builders. As of December 31, 2023 no credits
has been provided.
Note 13. Contingencies & Liabilities
Blake Decision. In February 2021, the Washington State Supreme Court issued an opinion in State
of Washington v. Blake, declaring that RCW 69.50.4013, Washington's simple possession of a
controlled substance statute violates the due process clause of the state and federal constitution.
Individuals convicted under that statute beginning in 1971 may be eligible to have their convictions
vacated and/or be resentenced. All penalties, fines and restitution (Legal Financial Obligations
"LFO") imposed in connection with simple possess convictions must be refunded.
At this time the City does not have the information necessary to make an estimate of any potential
liability. It is the city's position that this liability is the responsibility of the State. The State has
thus far provided funding sufficient for the City to process vacations and refund LFOs.
City of Port Orchard
Schedule 01
MCAG
Fund #
Fund Name
For the year ended December 31, 2023
BARS Account BARS Name
0455
001
Current Expense
3111000
Property Tax
0455
001
Current Expense
3131100
Local Retail Sales and
Use Tax
0455
001
Current Expense
3132700
Affordable and
Supportive Housing
Sales and Use Tax
0455
001
Current Expense
3164100
Business and
Occupation Taxes on
Utilities
0455
001
Current Expense
3164200
Business and
Occupation Taxes on
Utilities
0455
001
Current Expense
3164300
Business and
Occupation Taxes on
Utilities
0455
001
Current Expense
3164400
Business and
Occupation Taxes on
Utilities
0455
001
Current Expense
3164500
Business and
Occupation Taxes on
Utilities
0455
001
Current Expense
3164600
Business and
Occupation Taxes on
Utilities
0455
001
Current Expense
3164700
Business and
Occupation Taxes on
Utilities
0455
001
Current Expense
3164800
Business and
Occupation Taxes on
Utilities
0455
001
Current Expense
3168100
Gambling Tax - Punch
Boards and Pull Tabs
0455
001
Current Expense
3168300
Gambling Tax -
Amusement Games
0455
001
Current Expense
3172000
Leasehold Excise Tax
0455
001
Current Expense
3181100
Admissions Tax
0455
001
Current Expense
3213000
Police and Protective
0455
001
Current Expense
3216000
Professional and
Occupations
0455
001
Current Expense
3217000
Amusements
0455
001
Current Expense
3219900
Other Business Licenses
$93,234
and Permits
0455
001
Current Expense
3219902
Other Business Licenses
$1,875
and Permits
0455
001
Current Expense
3221000
Buildings, Structures
$1,371,670
and Equipment
0455
001
Current Expense
3221001
Buildings, Structures
$10,931
and Equipment
0455
001
Current Expense
3223000
Animal Licenses
$543
0455
001
Current Expense
3229000
Other Non -Business
$3,237
Licenses and Permits
0455
001
Current Expense
3339700
Federal Indirect Grant
$7,849
from Department of
Homeland Security
0455
001
Current Expense
3340120
State Grant from Other
$14,727
Judicial Agencies
0455
001
Current Expense
3340230
State Grant from
$97,887
Department Natural
Resources
0455
001
Current Expense
3340420
State Grant from
$137,500
Department of
Commerce
0455
001
Current Expense
3360642
Marijuana Excise Tax
$84,946
Distribution
0455
001
Current Expense
3360694
Liquor/Beer Excise Tax
$114,988
0455
001
Current Expense
3360695
Liquor Control Board
$125,392
Profits
0455
001
Current Expense
3370000
Local Grants,
$78,980
Entitlements, Tribal
Government
Distributions, and Other
Payments
0455
001
Current Expense
3371000
Local Grants,
$151
Entitlements, Tribal
Government
Distributions, and Other
Payments
0455
001
Current Expense
3413300
District/Municipal Court -
$3,626
Administrative Fees
0455
001
Current Expense
3416200
Word Processing,
$214
Printing and Duplicating
Services -
Municipal/District Court
0455
001
Current Expense
3417000
Sales of Merchandise
$100
0455
001
Current Expense
3418100
Data/Word Processing,
$2,696
Printing, Duplicating and
IT Services
0455
001
Current Expense
3419500
Legal Services
$421
0455
001
Current Expense
3421000
Law Enforcement
$15,663
Services
0455
001
Current Expense
3423300
Detention and
$41,362
Correction Services
0455
001
Current Expense
3424000
Protective Inspection
$3,300
Services
0455
001
Current Expense
3424001
Protective Inspection
$275
Services
0455
001
Current Expense
3425000
Disaster Preparation
$5,813
Services
0455
001
Current Expense
3452900
Other Environmental
$500
Services
0455
001
Current Expense
3458100
Zoning and Subdivision
$35,571
Services
0455
001
Current Expense
3458300
Plan Checking Services
$603,981
0455
001
Current Expense
3458301
Plan Checking Services
$22,272
0455
001
Current Expense
3458900
Other Planning and
$11,400
Development Services
0455
001
Current Expense
3458901
Other Planning and
$12,631
Development Services
0455
001
Current Expense
3479000
Other Culture and
$2,905
Recreation Fees
0455
001
Current Expense
3523000
Proof of Motor Vehicle
$147
Insurance
0455
001
Current Expense
3531000
Traffic Infraction
$52,609
Penalties
0455
001
Current Expense
3537000
Non -Traffic Infraction
$448
Penalties
0455
001
Current Expense
3540000
Civil Parking Infraction
$33,977
Penalties
0455
001
Current Expense
3552003
Driving Under Influence
$1,660
(DUI) Fines
0455
001
Current Expense
3558002
Other Criminal Traffic
$11,429
Misdemeanor Fines
0455
001
Current Expense
3565000
Investigative Fund
$1,614
Assessments
0455
001
Current Expense
3569000
Other Criminal Non-
$4,478
Traffic Fines
0455
001
Current Expense
3573300
Public Defense Cost
$6,473
0455
001
Current Expense
3573701
District/Municipal Court
$4
Cost Recoupments
0455
001
Current Expense
3590000
Non -Court Fines and
$30
Penalties
0455
001
Current Expense
3599000
Non -Court Fines and
$53
Penalties
0455
001
Current Expense
3611100
Investment Earnings
$707,964
0455
001
Current Expense
3614000
Other Interest
$24,056
0455
001
Current Expense
3614001
Other Interest
$6,990
0455
001
Current Expense
3623000
Rents and Leases
$47,191
0455
001
Current Expense
3624000
Rents and Leases
$854
0455
001
Current Expense
3624100
Rents and Leases
$163
0455
001
Current Expense
3625000
Rents and Leases
$39,047
0455
001
Current Expense
3625100
Rents and Leases
$113
0455
001
Current Expense
3671100
Contributions and
$42,372
Donations from
Nongovernmental
Sources
0455
001
Current Expense
3691000
Sale of Surplus
$298
0455
001
Current Expense
3693000
Confiscated and
$460
Forfeited Property
0455
001
Current Expense
3694000
Judgments and
$25,701
Settlements
0455
001
Current Expense
3698100
Cash Adjustments
($8)
0455
001
Current Expense
3699100
Miscellaneous Other
$2,937
Operating
0455
001
Current Expense
3111000
Property Tax
$1,199,794
0455
001
Current Expense
3132100
Public Transportation
$748,940
Systems Sales and Use
Tax
0455
001
Current Expense
3176000
Transportation Benefit
$248,294
District Vehicle Fees
0455
001
Current Expense
3224000
Street and Curb Permits
$13,340
0455
001
Current Expense
3340380
State Grant from
$336,087
Transportation
Improvement Board
(TIB)
0455
001
Current Expense
3360071
Multimodal
$21,295
Transportation - Cities
0455
001
Current Expense
3360087
0455
001
Current Expense
3441000
0455
001
Current Expense
3458100
0455
001
Current Expense
3458900
0455
001
Current Expense
3611100
0455
001
Current Expense
3625000
0455
001
Current Expense
3671100
0455
001
Current Expense
3691000
0455
001
Current Expense
3699100
0455
001
Current Expense
3611100
0455
103
Criminal Justice
3137100
0455
103
Criminal Justice
3360620
0455
103
Criminal Justice
3360621
0455
103
Criminal Justice
3360626
0455
103
Criminal Justice
3360651
0455
103
Criminal Justice
3611100
0455
104
Special Investigative Unit
3611100
0455
107
Community Events
3133100
0455
107
Community Events
3611100
0455
108
Paths & Trails
3360087
0455
108
Paths & Trails
3611100
0455
309
Real Estate Excise Tax
3183400
0455
309
Real Estate Excise Tax
3183500
Motor Vehicle Fuel Tax -
$302,391
City Streets
Roads/Streets
$1,280
Maintenance/Repair/Con
struction Services
Zoning and Subdivision
$740
Services
Other Planning and
$6,118
Development Services
Investment Earnings
$86,321
Rents and Leases
$10,821
Contributions and
$10,920
Donations from
Nongovernmental
Sources
Sale of Surplus
$401
Miscellaneous Other
$1,697
Operating
Investment Earnings
$150,790
Criminal Justice Sales
$368,476
and Use Tax
Criminal Justice - Cities -
$52,644
High Crime
Criminal Justice - Violent
$5,931
Crimes/Population
Criminal Justice - Special
$20,934
Programs
DUI and Other Criminal
$1,135
Justice Assistance
Investment Earnings
$36,781
Investment Earnings
$3,310
Hotel/Motel Sales and
$163,426
Use Tax
Investment Earnings
$19,908
Motor Vehicle Fuel Tax -
$1,275
City Streets
Investment Earnings
$752
REET 1 - First Quarter
$1,056,055
Percent
REET 2 - Second
$1,056,055
Quarter Percent
0455
309
Real Estate Excise Tax
3611100
Investment Earnings
$136,485
0455
111
Impact Mitigation Fee
3458500
Growth Management Act
$2,046,801
(GMA) Impact Fees
0455
111
Impact Mitigation Fee
3458500
Growth Management Act
$2,115,701
(GMA) Impact Fees
0455
111
Impact Mitigation Fee
3458500
Growth Management Act
$579,074
(GMA) Impact Fees
0455
111
Impact Mitigation Fee
3611100
Investment Earnings
$317,844
0455
206
Bond Redemption Fund
3611100
Investment Earnings
$15
0455
302
Capital Construction
3370000
Local Grants,
$228,355
Entitlements, Tribal
Government
Distributions, and Other
Payments
0455
302
Capital Construction
3611100
Investment Earnings
$76,684
0455
304
Street Capital Projects
3331420
Federal Indirect Grant
$51,450
from Department of
Housing and Urban
Development
0455
304
Street Capital Projects
3332020
Federal Indirect Grant
$243,291
from Department of
Transportation
0455
304
Street Capital Projects
3611100
Investment Earnings
$114,989
0455
411
Water Utility
3434000
Water Sales and
$256,384
Services
0455
411
Water Utility
3434000
Water Sales and
$2,807,506
Services
0455
411
Water Utility
3434000
Water Sales and
$28,938
Services
0455
411
Water Utility
3434000
Water Sales and
$804,427
Services
0455
411
Water Utility
3434200
Water Sales and
$7,711
Services
0455
411
Water Utility
3434200
Water Sales and
$86,836
Services
0455
411
Water Utility
3458300
Plan Checking Services
$3,911
0455
411
Water Utility
3458900
Other Planning and
$900
Development Services
0455
411
Water Utility
3590000
Non -Court Fines and
$47,139
Penalties
0455
411
Water Utility
3611100
Investment Earnings
$185,849
0455
411
Water Utility
3620000
Rents and Leases
$78,246
0455
411
Water Utility
3691000
Sale of Surplus
$298
0455
411
Water Utility
3699100
Miscellaneous Other
$772
Operating
0455
411
Water Utility
3611100
Investment Earnings
$50,543
0455
411
Water Utility
3434000
Water Sales and
$1,989,542
Services
0455
411
Water Utility
3611100
Investment Earnings
$424,545
0455
421
Storm Drainage Utility
3221000
Buildings, Structures
$38,014
and Equipment
0455
421
Storm Drainage Utility
3340310
State Grant from
$51,912
Department of Ecology
0455
421
Storm Drainage Utility
3340312
State Grant from
$75,000
Department of Ecology
0455
421
Storm Drainage Utility
3431000
Storm Drainage Sales
$868,785
and Services
0455
421
Storm Drainage Utility
3431000
Storm Drainage Sales
$957,858
and Services
0455
421
Storm Drainage Utility
3431010
Storm Drainage Sales
$315
and Services
0455
421
Storm Drainage Utility
3431099
Storm Drainage Sales
$24,500
and Services
0455
421
Storm Drainage Utility
3458900
Other Planning and
$20,025
Development Services
0455
421
Storm Drainage Utility
3590000
Non -Court Fines and
$22,247
Penalties
0455
421
Storm Drainage Utility
3611100
Investment Earnings
$79,400
0455
421
Storm Drainage Utility
3691000
Sale of Surplus
$71
0455
421
Storm Drainage Utility
3699100
Miscellaneous Other
$122
Operating
0455
421
Storm Drainage Utility
3611100
Investment Earnings
$28,397
0455
421
Storm Drainage Utility
3611100
Investment Earnings
$6,229
0455
431
Sewer Utility
3435000
Sewer/Reclaimed Water
$1,035,185
Sales and Services
0455
431
Sewer Utility
3435000
Sewer/Reclaimed Water
$12,471
Sales and Services
0455
431
Sewer Utility
3435000
Sewer/Reclaimed Water
$29,122
Sales and Services
0455
431
Sewer Utility
3435000
Sewer/Reclaimed Water
$5,149,676
Sales and Services
0455
431
Sewer Utility
3458300
Plan Checking Services
$4,058
0455
431
Sewer Utility
3458900
Other Planning and
$900
Development Services
0455
431
Sewer Utility
3590000
Non -Court Fines and
$50,193
Penalties
0455
431
Sewer Utility
3611100
Investment Earnings
$276,879
0455
431
Sewer Utility
3691000
Sale of Surplus
$71
0455
431
Sewer Utility
3699100
Miscellaneous Other
$106
Operating
0455
431
Sewer Utility
3611100
Investment Earnings
$75,639
0455
431
Sewer Utility
3435000
Sewer/Reclaimed Water
$2,562,187
Sales and Services
0455
431
Sewer Utility
3611100
Investment Earnings
$273,629
0455
431
Sewer Utility
3611100
Investment Earnings
$29,270
0455
500
Equipment Rental and
3480000
Internal Service Funds
$107,800
Revolving
Sales and Services
0455
500
Equipment Rental and
3480000
Internal Service Funds
$114,635
Revolving
Sales and Services
0455
500
Equipment Rental and
3480000
Internal Service Funds
$11,757
Revolving
Sales and Services
0455
500
Equipment Rental and
3480000
Internal Service Funds
$11,841
Revolving
Sales and Services
0455
500
Equipment Rental and
3480000
Internal Service Funds
$12,500
Revolving
Sales and Services
0455
500
Equipment Rental and
3480000
Internal Service Funds
$15,300
Revolving
Sales and Services
0455
500
Equipment Rental and
3480000
Internal Service Funds
$173,900
Revolving
Sales and Services
0455
500
Equipment Rental and
3480000
Internal Service Funds
$203,500
Revolving
Sales and Services
0455
500
Equipment Rental and
3480000
Internal Service Funds
$245,841
Revolving
Sales and Services
0455
500
Equipment Rental and
3480000
Internal Service Funds
$25,356
Revolving
Sales and Services
0455
500
Equipment Rental and
3480000
Internal Service Funds
$31,300
Revolving
Sales and Services
0455
500
Equipment Rental and
3480000
Internal Service Funds
$3,174
Revolving
Sales and Services
0455
500
Equipment Rental and
3480000
Internal Service Funds
$47,901
Revolving
Sales and Services
0455
500
Equipment Rental and
3480000
Internal Service Funds
$5,585
Revolving
Sales and Services
0455
500
Equipment Rental and
3480000
Internal Service Funds
$59,426
Revolving
Sales and Services
0455
500
Equipment Rental and
3480000
Internal Service Funds
$69,947
Revolving
Sales and Services
0455
500
Equipment Rental and
3480000
Internal Service Funds
$7,000
Revolving
Sales and Services
0455
500
Equipment Rental and
3480000
Internal Service Funds
$7,000
Revolving
Sales and Services
0455
500
Equipment Rental and
3480000
Internal Service Funds
$97,469
Revolving
Sales and Services
0455
500
Equipment Rental and
3611100
Investment Earnings
$190,184
Revolving
0455
500
Equipment Rental and
3699100
Miscellaneous Other
$107
Revolving
Operating
0455
431
Sewer Utility
3435000
Sewer/Reclaimed Water
$1,081,190
Sales and Services
0455
431
Sewer Utility
3611100
Investment Earnings
$247,713
0455
001
Current Expense
3084100
Committed Cash and
$65,507
Investments - Beginning
0455
001
Current Expense
3089100
Unassigned Cash and
$14,095,637
Investments - Beginning
0455
001
Current Expense
3083100
Restricted Cash and
$98,745
Investments - Beginning
0455
001
Current Expense
3083101
Restricted Cash and
$36,735
Investments - Beginning
0455
001
Current Expense
3083101
Restricted Cash and
$6,984
Investments - Beginning
0455
001
Current Expense
3083101
Restricted Cash and
$16,173
Investments - Beginning
0455
001
Current Expense
3085100
Assigned Cash and
$2,771,168
Investments - Beginning
0455
001
Current Expense
3089100
Unassigned Cash and
$2,740,960
Investments - Beginning
0455
103
Criminal Justice
3083100
Restricted Cash and
$647,725
Investments - Beginning
0455
104
Special Investigative Unit
3085100
Assigned Cash and
$13,000
Investments - Beginning
0455
104
Special Investigative Unit
3083100
Restricted Cash and
$85,895
Investments - Beginning
0455
107
Community Events
3083100
Restricted Cash and
$321,780
Investments - Beginning
0455
108
Paths & Trails
3083100
Restricted Cash and
$13,784
Investments - Beginning
0455
309
Real Estate Excise Tax
3083100
Restricted Cash and
$4,182,707
Investments - Beginning
0455
309
Real Estate Excise Tax
3083100
Restricted Cash and
$0
Investments - Beginning
0455
111
Impact Mitigation Fee
3083100
Restricted Cash and
$808,518
Investments - Beginning
0455
111
Impact Mitigation Fee
3083100
Restricted Cash and
$3,472,431
Investments - Beginning
0455
111
Impact Mitigation Fee
3083100
Restricted Cash and
$691,644
Investments - Beginning
0455
111
Impact Mitigation Fee
3083100
Restricted Cash and
$331,962
Investments - Beginning
0455
206
Bond Redemption Fund
3083100
Restricted Cash and
$0
Investments - Beginning
0455
302
Capital Construction
3085100
Assigned Cash and
$547,631
Investments - Beginning
0455
304
Street Capital Projects
3083100
Restricted Cash and
$208,098
Investments - Beginning
0455
304
Street Capital Projects
3083100
Restricted Cash and
$657,337
Investments - Beginning
0455
304
Street Capital Projects
3085100
Assigned Cash and
$1,433,616
Investments - Beginning
0455
411
Water Utility
3085100
Assigned Cash and
$3,838,287
Investments - Beginning
0455
411
Water Utility
3085100
Assigned Cash and
$966,406
Investments - Beginning
0455
411
Water Utility
3085100
Assigned Cash and
$7,558,941
Investments - Beginning
0455
411
Water Utility
3085100
Assigned Cash and
$0
Investments - Beginning
0455
421
Storm Drainage Utility
3085100
Assigned Cash and
$1,410,718
Investments - Beginning
0455
421
Storm Drainage Utility
3085100
Assigned Cash and
$542,966
Investments - Beginning
0455
421
Storm Drainage Utility
3085100
Assigned Cash and
$593,137
Investments - Beginning
0455
421
Storm Drainage Utility
3085100
Assigned Cash and
$0
Investments - Beginning
0455
431
Sewer Utility
3085100
Assigned Cash and
$5,908,675
Investments - Beginning
0455
431
Sewer Utility
3085100
Assigned Cash and
$1,446,270
Investments - Beginning
0455
431
Sewer Utility
3085100
Assigned Cash and
$5,782,756
Investments - Beginning
0455
431
Sewer Utility
3085100
Assigned Cash and
$558,878
Investments - Beginning
0455
500
Equipment Rental and
3085100
Assigned Cash and
$3,990,082
Revolving
Investments - Beginning
0455
631
Trust and Agency
3083100
Restricted Cash and
$81
Investments - Beginning
0455
431
Sewer Utility
3085100
Assigned Cash and
$5,282,855
Investments - Beginning
0455
001
Current Expense
5113010
Official Publication
$80,786
Services
0455
001
Current Expense
5113020
Official Publication
$31,881
Services
0455
001
Current Expense
5113030
Official Publication
$124
Services
0455
001
Current Expense
5113040
Official Publication
$20,319
Services
0455
001
Current Expense
5116010
Legislative Activities
$84,000
0455
001
Current Expense
5116020
Legislative Activities
$10,977
0455
001
Current Expense
5116030
Legislative Activities
$1,174
0455
001
Current Expense
5116040
Legislative Activities
$45,581
0455
001
Current Expense
5117040
Lobbying Activities
$53,639
0455
001
Current Expense
5125110
Non -Contracted Court
$365,332
0455
001
Current Expense
5125120
Non -Contracted Court
$134,839
0455
001
Current Expense
5125130
Non -Contracted Court
$4,917
0455
001
Current Expense
5125140
Non -Contracted Court
$17,235
0455
001
Current Expense
5131010
Executive Office
$122,803
0455
001
Current Expense
5131020
Executive Office
$41,695
0455
001
Current Expense
5131030
Executive Office
$13
0455
001
Current Expense
5131040
Executive Office
$14,943
0455
001
Current Expense
5142310
Financial Services
$316,335
0455
001
Current Expense
5142320
Financial Services
$100,573
0455
001
Current Expense
5142330
Financial Services
$1,990
0455
001
Current Expense
5142340
Financial Services
$35,723
0455
001
Current Expense
5143010
Recording Services
$77,804
0455
001
Current Expense
5143020
Recording Services
$29,302
0455
001
Current Expense
5143030
Recording Services
$374
0455
001
Current Expense
5143040
Recording Services
$24,679
0455
001
Current Expense
5149040
Voters Registration
$103,723
Services
0455
001
Current Expense
5154140
External Legal Services -
$241,432
Advice
0455
001
Current Expense
5154540
External Legal Services -
$131,505
Claims and Litigation
0455
001
Current Expense
5159140
General Indigent
$170,193
Defense
0455
001
Current Expense
5179010
Other Employee Benefit
$1,949
Programs
0455
001
Current Expense
5179040
Other Employee Benefit
$888
Programs
0455
001
Current Expense
5181010
Personnel Services
$124,623
0455
001
Current Expense
5181020
Personnel Services
$39,245
0455
001
Current Expense
5181030
Personnel Services
$1,159
0455
001
Current Expense
5181040
Personnel Services
$39,079
0455
001
Current Expense
5182010
Property Management
$300,165
Services
0455
001
Current Expense
5182020
Property Management
$93,008
Services
0455
001
Current Expense
5182030
Property Management
$2,113
Services
0455
001
Current Expense
5182040
Property Management
$36,578
Services
0455
001
Current Expense
5183010
Maintenance/Security/In
$74,956
surance/Janitorial
Services
0455
001
Current Expense
5183020
Maintenance/Security/In
$36,511
surance/Janitorial
Services
0455
001
Current Expense
5183030
Maintenance/Security/In
$15,911
surance/Janitorial
Services
0455
001
Current Expense
5183040
Maintenance/Security/In
$388,709
surance/Janitorial
Services
0455
001
Current Expense
5188810
Information Technology
$180,937
Services
0455
001
Current Expense
5188820
Information Technology
$62,755
Services
0455
001
Current Expense
5188830
Information Technology
$30,889
Services
0455
001
Current Expense
5188840
Information Technology
$159,620
Services
0455
001
Current Expense
5189040
Other Centralized
$12,897
Services
0455
001
Current Expense
5211010
Administration
$584,314
0455
001
Current Expense
5211020
Administration
$232,555
0455
001
Current Expense
5211030
Administration
$13,653
0455
001
Current Expense
5211040
Administration
$275,739
0455
001
Current Expense
5212110
Police Operations
$273,547
0455
001
Current Expense
5212120
Police Operations
$87,078
0455
001
Current Expense
5212130
Police Operations
$7,895
0455
001
Current Expense
5212140
Police Operations
$17,145
0455
001
Current Expense
5212210
Police Operations
$1,468,122
0455
001
Current Expense
5212220
Police Operations
$604,527
0455
001
Current Expense
5212230
Police Operations
$86,481
0455
001
Current Expense
5212240
Police Operations
$190,080
0455
001
Current Expense
5212310
Police Operations
$15,893
0455
001
Current Expense
5212320
Police Operations
$5,659
0455
001
Current Expense
5212330
Police Operations
$564
0455
001
Current Expense
5212340
Police Operations
$17,907
0455
001
Current Expense
5212510
Police Operations
$64,975
0455
001
Current Expense
5212520
Police Operations
$23,087
0455
001
Current Expense
5213010
Crime Prevention
$99,132
0455
001
Current Expense
5213020
Crime Prevention
$39,231
0455
001
Current Expense
5213030
Crime Prevention
$479
0455
001
Current Expense
5213040
Crime Prevention
$12,593
0455
001
Current Expense
5214020
Training
$186
0455
001
Current Expense
5214030
Training
$16,847
0455
001
Current Expense
5214040
Training
$44,864
0455
001
Current Expense
5215030
Facilities
$943
0455
001
Current Expense
5215040
Facilities
$11,316
0455
001
Current Expense
5217010
Traffic Policing
$184,262
0455
001
Current Expense
5217010
Traffic Policing
$50,508
0455
001
Current Expense
5217020
Traffic Policing
$12,913
0455
001
Current Expense
5217020
Traffic Policing
$71,820
0455
001
Current Expense
5217030
Traffic Policing
$24,018
0455
001
Current Expense
5217030
Traffic Policing
$548
0455
001
Current Expense
5217040
Traffic Policing
$14,970
0455
001
Current Expense
5217040
Traffic Policing
$2,628
0455
001
Current Expense
5218010
Property and Evidence
$46,037
Room
0455
001
Current Expense
5218020
Property and Evidence
$10,151
Room
0455
001
Current Expense
5218040
Property and Evidence
$1,582
Room
0455
001
Current Expense
5218040
Property and Evidence
$16,291
Room
0455
001
Current Expense
5236040
Care and Custody of
$359,062
Prisoners
0455
001
Current Expense
5242010
Inspections, Permits,
$556,154
Certificates and Licenses
0455
001
Current Expense
5242020
Inspections, Permits,
$206,010
Certificates and Licenses
0455
001
Current Expense
5242030
Inspections, Permits,
$6,794
Certificates and Licenses
0455
001
Current Expense
5242040
Inspections, Permits,
$367,235
Certificates and Licenses
0455
001
Current Expense
5251040
Administration
$38,768
0455
001
Current Expense
5256030
Disaster Preparedness
$1,740
0455
001
Current Expense
5256040
Disaster Preparedness
$525
0455
001
Current Expense
5537040
Pollution Control and
$11,223
Remediation
0455
001
Current Expense
5543040
Animal Control
$52,450
0455
001
Current Expense
5586010
Planning
$514,057
0455
001
Current Expense
5586020
Planning
$208,763
0455
001
Current Expense
5586030
Planning
$14,093
0455
001
Current Expense
5586040
Planning
$225,513
0455
001
Current Expense
5587040
Economic Development
$10,000
0455
001
Current Expense
5593010
Property Development
$28,934
0455
001
Current Expense
5593020
Property Development
$12,151
0455
001
Current Expense
5593030
Property Development
$183
0455
001
Current Expense
5593040
Property Development
$237,003
0455
001
Current Expense
5620040
Public Health Services
$52,737
0455
001
Current Expense
5660040
Chemical Dependency
$4,799
Services
0455
001
Current Expense
5725030
Facilities
$191
0455
001
Current Expense
5725040
Facilities
$28,869
0455
001
Current Expense
5739010
Other Cultural and
$16,230
Community Events
0455
001
Current Expense
5739020
Other Cultural and
$7,075
Community Events
0455
001
Current Expense
5739030
Other Cultural and
$6,962
Community Events
0455
001
Current Expense
5739040
Other Cultural and
$10,060
Community Events
0455
001
Current Expense
5755040
Multipurpose and
$273,010
Community Centers
0455
001
Current Expense
5768010
General Parks
$218,735
0455
001
Current Expense
5768020
General Parks
$79,836
0455
001
Current Expense
5768030
General Parks
$27,390
0455
001
Current Expense
5768040
General Parks
$290,155
0455
001
Current Expense
5423010
Roadway
$33,172
0455
001
Current Expense
5423020
Roadway
$14,772
0455
001
Current Expense
5423030
Roadway
$13,828
0455
001
Current Expense
5423040
Roadway
$909,532
0455
001
Current Expense
5425010
Structures
$440
0455
001
Current Expense
5425020
Structures
$159
0455
001
Current Expense
5425030
Structures
$27
0455
001
Current Expense
5425040
Structures
$12,369
0455
001
Current Expense
5426110
Sidewalks
$1,691
0455
001
Current Expense
5426120
Sidewalks
$690
0455
001
Current Expense
5426130
Sidewalks
$33
0455
001
Current Expense
5426210
Special Purpose Paths
$4,878
0455
001
Current Expense
5426220
Special Purpose Paths
$2,069
0455
001
Current Expense
5426230
Special Purpose Paths
$1,458
0455
001
Current Expense
5426240
Special Purpose Paths
$1,141
0455
001
Current Expense
5426310
Street Lighting
$597
0455
001
Current Expense
5426320
Street Lighting
$228
0455
001
Current Expense
5426330
Street Lighting
$17,805
0455
001
Current Expense
5426340
Street Lighting
$202,410
0455
001
Current Expense
5426410
Traffic Control Devices
$63,931
0455
001
Current Expense
5426420
Traffic Control Devices
$21,983
0455
001
Current Expense
5426430
Traffic Control Devices
$44,837
0455
001
Current Expense
5426440
Traffic Control Devices
$194,659
0455
001
Current Expense
5426510
Parking Facilities
$959
0455
001
Current Expense
5426520
Parking Facilities
$461
0455
001
Current Expense
5426530
Parking Facilities
$150
0455
001
Current Expense
5426540
Parking Facilities
$2,077
0455
001
Current Expense
5426610
Snow and Ice Control
$45,786
0455
001
Current Expense
5426620
Snow and Ice Control
$15,979
0455
001
Current Expense
5426630
Snow and Ice Control
$28,888
0455
001
Current Expense
5426640
Snow and Ice Control
$701
0455
001
Current Expense
5427010
Roadside
$76,218
0455
001
Current Expense
5427020
Roadside
$38,981
0455
001
Current Expense
5427030
Roadside
$13,079
0455
001
Current Expense
5427040
Roadside
$41,544
0455
001
Current Expense
5428010
Ancillary Operations
$7,842
0455
001
Current Expense
5428020
Ancillary Operations
$4,021
0455
001
Current Expense
5428030
Ancillary Operations
$66
0455
001
Current Expense
5431010
Management
$80,911
0455
001
Current Expense
5431020
Management
$24,693
0455
001
Current Expense
5433010
General Services
$211,680
0455
001
Current Expense
5433020
General Services
$81,544
0455
001
Current Expense
5433030
General Services
$9,001
0455
001
Current Expense
5433040
General Services
$214,933
0455
001
Current Expense
5433140
General Services
$914
0455
001
Current Expense
5435030
Facilities
$905
0455
001
Current Expense
5435040
Facilities
$9,645
0455
103
Criminal Justice
5211030
Administration
$37,209
0455
103
Criminal Justice
5211040
Administration
$32,688
0455
103
Criminal Justice
5212210
Police Operations
$53,821
0455
103
Criminal Justice
5212220
Police Operations
$21,103
0455
103
Criminal Justice
5212240
Police Operations
$236,474
0455
104
Special Investigative Unit
5212140
Police Operations
$300
0455
107
Community Events
5573010
Tourism
$1,524
0455
107
Community Events
5573020
Tourism
$639
0455
107
Community Events
5573040
Tourism
$109,072
0455
111
Impact Mitigation Fee
5186540
Impact Fee Distributions
$579,074
to Local Governments
0455
111
Impact Mitigation Fee
5449040
Operations
$111,872
Administration and
Overhead
0455
411
Water Utility
5341010
Water Utilities
$940,320
0455
411
Water Utility
5341020
Water Utilities
$393,447
0455
411
Water Utility
5341030
Water Utilities
$19,182
0455
411
Water Utility
5341040
Water Utilities
$1,130,926
0455
411
Water Utility
5342030
Water Utilities
$174,367
0455
411
Water Utility
5342040
Water Utilities
$46,181
0455
411
Water Utility
5343030
Water Utilities
$113,820
0455
411
Water Utility
5343040
Water Utilities
$148,799
0455
411
Water Utility
5344030
Water Utilities
$1,025
0455
411
Water Utility
5341040
Water Utilities
$211,000
0455
421
Storm Drainage Utility
5310030
Storm Drainage Utilities
$24,212
0455
421
Storm Drainage Utility
5310040
Storm Drainage Utilities
$134,011
0455
421
Storm Drainage Utility
5311010
Storm Drainage Utilities
$516,749
0455
421
Storm Drainage Utility
5311020
Storm Drainage Utilities
$196,700
0455
421
Storm Drainage Utility
5311030
Storm Drainage Utilities
$15,241
0455
421
Storm Drainage Utility
5311040
Storm Drainage Utilities
$507,770
0455
431
Sewer Utility
5351010
Sewer/Reclaimed Water
$719,759
Utilities
0455
431
Sewer Utility
5351020
Sewer/Reclaimed Water
$283,320
Utilities
0455
431
Sewer Utility
5351030
Sewer/Reclaimed Water
$12,314
Utilities
0455
431
Sewer Utility
5351040
Sewer/Reclaimed Water
$1,238,099
Utilities
0455
431
Sewer Utility
5352030
Sewer/Reclaimed Water
$18,420
Utilities
0455
431
Sewer Utility
5352040
Sewer/Reclaimed Water
$1,726,388
Utilities
0455
431
Sewer Utility
5353030
Sewer/Reclaimed Water
$113,253
Utilities
0455
431
Sewer Utility
5353040
Sewer/Reclaimed Water
$264,705
Utilities
0455
500
Equipment Rental and
5483010
Mechanical Shops
$222,188
Revolving
0455
500
Equipment Rental and
5483020
Mechanical Shops
$77,879
Revolving
0455
500
Equipment Rental and
5483030
Mechanical Shops
$115,447
Revolving
0455
500
Equipment Rental and
5483040
Mechanical Shops
$63,132
Revolving
0455
500
Equipment Rental and
5487030
Motor Pool Services
$164,104
Revolving
0455
500
Equipment Rental and
5487040
Motor Pool Services
$50,823
Revolving
0455
431
Sewer Utility
5352040
Sewer/Reclaimed Water
$200,000
Utilities
0455
001
Current Expense
5083100
Restricted Cash and
$169,737
Investments - Ending
0455
001
Current Expense
5083100
Restricted Cash and
$31,215
Investments - Ending
0455
001
Current Expense
5083100
Restricted Cash and
$25,333
Investments - Ending
0455
001
Current Expense
5083100
Restricted Cash and
$17,984
Investments - Ending
0455
001
Current Expense
5083100
Restricted Cash and
$757,513
Investments - Ending
0455
001
Current Expense
5084100
Committed Cash and
$65,616
Investments - Ending
0455
001
Current Expense
5089100
Unassigned Cash and
$17,042,151
Investments - Ending
0455
001
Current Expense
5085100
Assigned Cash and
$3,271,326
Investments - Ending
0455
001
Current Expense
5089100
Unassigned Cash and
$3,071,750
Investments - Ending
0455
103
Criminal Justice
5083100
Restricted Cash and
$752,331
Investments - Ending
0455
104
Special Investigative Unit
5085100
Assigned Cash and
$13,435
Investments - Ending
0455
104
Special Investigative Unit
5083100
Restricted Cash and
$88,470
Investments - Ending
0455
107
Community Events
5083100
Restricted Cash and
$393,879
Investments - Ending
0455
108
Paths & Trails
5083100
Restricted Cash and
$15,811
Investments - Ending
0455
309
Real Estate Excise Tax
5083100
Restricted Cash and
$6,067,090
Investments - Ending
0455
309
Real Estate Excise Tax
5083100
Restricted Cash and
$0
Investments - Ending
0455
111
Impact Mitigation Fee
5083100
Restricted Cash and
$1,945,092
Investments - Ending
0455
111
Impact Mitigation Fee
5083100
Restricted Cash and
$5,413,445
Investments - Ending
0455
111
Impact Mitigation Fee
5083100
Restricted Cash and
$419,466
Investments - Ending
0455
111
Impact Mitigation Fee
5083100
Restricted Cash and
$346,685
Investments - Ending
0455
206
Bond Redemption Fund
5083100
Restricted Cash and
$100,015
Investments - Ending
0455
302
Capital Construction
5083100
Restricted Cash and
$7,606,594
Investments - Ending
0455
302
Capital Construction
5085100
Assigned Cash and
$288,485
Investments - Ending
0455
304
Street Capital Projects
5083100
Restricted Cash and
$690,475
Investments - Ending
0455
304
Street Capital Projects
5083100
Restricted Cash and
$154,837
Investments - Ending
0455
304
Street Capital Projects
5085100
Assigned Cash and
$1,307,608
Investments - Ending
0455
411
Water Utility
5085100
Assigned Cash and
$4,445,298
Investments - Ending
0455
411
Water Utility
5085100
Assigned Cash and
$1,016,949
Investments - Ending
0455
411
Water Utility
5085100
Assigned Cash and
$8,258,227
Investments - Ending
0455
411
Water Utility
5085100
Assigned Cash and
$0
Investments - Ending
0455
421
Storm Drainage Utility
5085100
Assigned Cash and
$1,784,151
Investments - Ending
0455
421
Storm Drainage Utility
5085100
Assigned Cash and
$571,363
Investments - Ending
0455
421
Storm Drainage Utility
5085100
Assigned Cash and
$201,866
Investments - Ending
0455
421
Storm Drainage Utility
5085100
Assigned Cash and
$0
Investments - Ending
0455
431
Sewer Utility
5085100
0455
431
Sewer Utility
5085100
0455
431
Sewer Utility
5085100
0455
431
Sewer Utility
5085100
0455
500
Equipment Rental and
5085100
Revolving
0455
631
Trust and Agency
5083100
0455
431
Sewer Utility
5085100
0455
001
Current Expense
3821000
0455
001
Current Expense
3899000
0455
001
Current Expense
3951000
0455
001
Current Expense
3970000
0455
001
Current Expense
3981000
0455
001
Current Expense
3951000
0455
001
Current Expense
3952000
0455
309
Real Estate Excise Tax
3970001
0455
206
Bond Redemption Fund
3970000
0455
302
Capital Construction
3911000
0455
302
Capital Construction
3920000
0455
302
Capital Construction
3970000
0455
304
Street Capital Projects
3970000
0455
411
Water Utility
3821000
0455
411
Water Utility
3918000
0455
421
Storm Drainage Utility
3821000
Assigned Cash and
$7,776,466
Investments - Ending
Assigned Cash and
$1,521,909
Investments - Ending
Assigned Cash and
$7,436,396
Investments - Ending
Assigned Cash and
$863,148
Investments - Ending
Assigned Cash and
$3,784,187
Investments - Ending
Restricted Cash and
$27
Investments - Ending
Assigned Cash and
$6,411,758
Investments - Ending
Refundable Deposits
$34,563
Holding and Clearing
$527
Account Transactions
Proceeds from Sales of
$1,675
Capital Assets (Cash
Basis Only)
Transfers -In
$917,407
Insurance Recoveries
$2,370
(Cash Basis)
Proceeds from Sales of
$16,900
Capital Assets (Cash
Basis Only)
Compensation for
$19,851
Loss/Impairment of
Capital Assets (Cash
Basis Only)
Transfers -In
$432,986
Transfers -In
$399,652
General Obligation
$10,715,000
Bonds Issued
Premiums on Bonds
$406,075
Issued
Transfers -In
$2,005,465
Transfers -In
$965,795
Refundable Deposits
$10,586
Intergovernmental
$186,981
Loans
Refundable Deposits
$700
0455
431
Sewer Utility
3899000
0455
431
Sewer Utility
3918000
0455
500
Equipment Rental and
3951000
Revolving
0455
500
Equipment Rental and
3952000
Revolving
0455
631
Trust and
Agency
3861200
0455
631
Trust and
Agency
3868200
0455
631
Trust and
Agency
3868300
0455
631
Trust and
Agency
3868331
0455
631
Trust and
Agency
3868332
0455
631
Trust and
Agency
3868800
0455
631
Trust and
Agency
3868909
0455
631
Trust and
Agency
3868912
0455
631
Trust and
Agency
3868913
0455
631
Trust and
Agency
3868914
0455
631
Trust and
Agency
3868915
0455
631
Trust and
Agency
3868923
0455
631
Trust and
Agency
3868925
0455
631
Trust and
Agency
3868926
0455
631
Trust and
Agency
3869017
0455
631
Trust and
Agency
3869100
0455
631
Trust and
Agency
3869200
0455
631
Trust and
Agency
3869600
0455
631
Trust and
Agency
3869700
0455
631
Trust and
Agency
3869900
0455
631
Trust and
Agency
3893001
0455
631
Trust and
Agency
3893002
0455
631
Trust and
Agency
3893003
0455
631
Trust and
Agency
3893004
Holding and Clearing
$11,456
Account Transactions
Intergovernmental
$592,630
Loans
Proceeds from Sales of
$40,470
Capital Assets (Cash
Basis Only)
Compensation for
$6,408
Loss/Impairment of
Capital Assets (Cash
Basis Only)
Court Remittances
$1,289
Court Remittances
$283
Court Remittances
$417
Court Remittances
$3,919
Court Remittances
$1,942
Court Remittances
$1,216
Court Remittances
$740
Court Remittances
$51
Court Remittances
$51
Court Remittances
$468
Court Remittances
$130
Court Remittances
$36
Court Remittances
$11
Court Remittances
$1,689
Court Remittances
$74
Court Remittances
$36,391
Court Remittances
$19,701
Court Remittances
$22
Court Remittances
$11,936
Court Remittances
$970
Custodial Type
$6,489
Collections
Custodial Type
$11,612
Collections
Custodial Type
$6,935
Collections
Custodial Type
$1,512
Collections
0455
631
Trust and Agency
3893005
Custodial Type
$250
Collections
0455
631
Trust and Agency
3893006
Custodial Type
$543
Collections
0455
431
Sewer Utility
3823000
Non -Fiduciary
$363,600
Collections for Others
0455
001
Current Expense
5821000
Refund of Deposits
$32,939
0455
001
Current Expense
5899000
Holding and Clearing
$475
Account Transactions
0455
001
Current Expense
5911170
Debt Repayment -
$177
Legislative Services
0455
001
Current Expense
5911270
Debt Repayment -
$644
Judicial Services
0455
001
Current Expense
5911370
Debt Repayment -
$0
Executive Services
0455
001
Current Expense
5911470
Debt Repayment -
$23,975
Financial, Recording,
and Election Services
0455
001
Current Expense
5911870
Debt Repayment -
$22,574
Centralized/General
Services
0455
001
Current Expense
5912170
Debt Repayment - Law
$32,825
Enforcement Services
0455
001
Current Expense
5912470
Debt Repayment -
$17,215
Protective Inspection
Services
0455
001
Current Expense
5915870
Debt Repayment -
$33,005
Community Planning
and Economic
Development
0455
001
Current Expense
5941860
Capital
$2,804
Expenditures/Expenses -
Centralized/General
Services
0455
001
Current Expense
5942160
Capital
$17,354
Expenditures/Expenses -
Law Enforcement
Services
0455
001
Current Expense
5947660
Capital
$5,487
Expenditures/Expenses -
Park Facilities
0455
001
Current Expense
5970000
Transfers -Out
$1,025,372
0455
001
Current Expense
5919570
Debt Repayment -
$2,056
Roads/Streets and Other
Infrastructure
0455 001 Current Expense 5944260
0455
309
Real Estate Excise
Tax
5970000
0455
309
Real Estate Excise
Tax
5970000
0455
111
Impact Mitigation
Fee
5970000
0455
111
Impact Mitigation
Fee
5970000
0455
111
Impact Mitigation
Fee
5970100
0455
206
Bond Redemption
Fund
5917670
0455
206
Bond Redemption
Fund
5919570
0455
206
Bond Redemption
Fund
5927680
0455
206
Bond Redemption
Fund
5929580
0455 302 Capital Construction 5921880
0455 302 Capital Construction 5941810
0455 302 Capital Construction 5941820
0455 302 Capital Construction 5941860
0455 302 Capital Construction 5947560
0455 302 Capital Construction 5947610
Capital
Expenditures/Expenses -
Roads/Streets Ordinary
Maintenance
Transfers -Out
Transfers -Out
Transfers -Out
Transfers -Out
Transfers -Out
Debt Repayment - Park
Facilities
Debt Repayment -
Roads/Streets and Other
Infrastructure
Interest and Other Debt
Service Cost - Park
Facilities
Interest and Other Debt
Service Cost -
Roads/Streets and
Related Infrastructure
Interest and Other Debt
Service Cost -
Centralized/General
Services
Capital
Expenditures/Expenses -
Centralized/General
Services
Capital
Expenditures/Expenses -
Centralized/General
Services
Capital
Expenditures/Expenses -
Centralized/General
Services
Capital
Expenditures/Expenses -
Cultural and
Recreational Facilities
Capital
Expenditures/Expenses -
Park Facilities
0455
302
Capital Construction
5947620
Capital
Expenditures/Expenses -
Park Facilities
0455
302
Capital Construction
5947660
Capital
Expenditures/Expenses -
Park Facilities
0455
302
Capital Construction
5970000
Transfers -Out
0455
304
Street Capital Projects
5951010
Capital
Expenditures/Expenses -
Engineering
0455
304
Street Capital Projects
5951020
Capital
Expenditures/Expenses -
Engineering
0455
304
Street Capital Projects
5951060
Capital
Expenditures/Expenses -
Engineering
0455
304
Street Capital Projects
5952010
Capital
Expenditures/Expenses -
Right -Of -Way
0455
304
Street Capital Projects
5952020
Capital
Expenditures/Expenses -
Right -Of -Way
0455
304
Street Capital Projects
5952060
Capital
Expenditures/Expenses -
Right -Of -Way
0455
304
Street Capital Projects
5953010
Capital
Expenditures/Expenses -
Roadway
0455
304
Street Capital Projects
5953020
Capital
Expenditures/Expenses -
Roadway
0455
304
Street Capital Projects
5953060
Capital
Expenditures/Expenses -
Roadway
0455
411
Water Utility
5821000
Refund of Deposits
0455
411
Water Utility
5913470
Debt Repayment -
Water Utilities
0455
411
Water Utility
5943460
Capital
Expenditures/Expenses -
Water Utilities
0455
411
Water Utility
5943410
Capital
Expenditures/Expenses -
Water Utilities
0455
411
Water Utility
5943420
Capital
Expenditures/Expenses -
Water Utilities
0455
411
Water Utility
5943460
0455
411
Water Utility
5913470
0455
411
Water Utility
5913470
0455
411
Water Utility
5923480
0455
421
Storm Drainage Utility
5821000
0455
421
Storm Drainage Utility
5913170
0455
421
Storm Drainage Utility
5943160
0455
421
Storm Drainage Utility
5943160
0455
421
Storm Drainage Utility
5913170
0455
421
Storm Drainage Utility
5913170
0455
421
Storm Drainage Utility
5923180
0455
421
Storm Drainage Utility
5923180
0455
431
Sewer Utility
5913570
0455
431
Sewer Utility
5943560
0455 431 Sewer Utility 5943510
0455 431 Sewer Utility 5943520
Capital
Expenditures/Expenses -
Water Utilities
Debt Repayment -
Water Utilities
Debt Repayment -
Water Utilities
Interest and Other Debt
Service Cost - Water
Utilities
Refund of Deposits
Debt Repayment -
Storm Drainage Utilities
Capital
Expenditures/Expenses -
Storm Drainage Utilities
Capital
Expenditures/Expenses -
Storm Drainage Utilities
Debt Repayment -
Storm Drainage Utilities
Debt Repayment -
Storm Drainage Utilities
Interest and Other Debt
Service Cost - Storm
Drainage Utilities
Interest and Other Debt
Service Cost - Storm
Drainage Utilities
Debt Repayment -
Sewer/Reclaimed Water
Utilities
Capital
Expenditures/Expenses -
Sewer/Reclaimed Water
Utilities
Capital
Expenditures/Expenses -
Sewer/Reclaimed Water
Utilities
Capital
Expenditures/Expenses -
Sewer/Reclaimed Water
Utilities
0455 431 Sewer Utility 5943560
0455
431
Sewer Utility
5913570
0455
431
Sewer Utility
5923580
0455 500 Equipment Rental and 5914870
Revolving
0455 500 Equipment Rental and 5944860
Revolving
0455 500 Equipment Rental and 5944860
Revolving
0455
500
Equipment Rental and
5944860
Revolving
0455
500
Equipment Rental and
5944860
Revolving
0455
500
Equipment Rental and
5944860
Revolving
0455
500
Equipment Rental and
5944860
Revolving
0455
631
Trust and Agency
5860200
0455
631
Trust and Agency
5860300
0455
631
Trust and Agency
5893000
0455
631
Trust and Agency
5893000
0455
631
Trust and Agency
5893000
Capital
$1,771,096
Expenditures/Expenses -
Sewer/Reclaimed Water
Utilities
Debt Repayment -
$15,030
Sewer/Reclaimed Water
Utilities
Interest and Other Debt
$2,316
Service Cost -
Sewer/Reclaimed Water
Utilities
Debt Repayment - Public
$1,013
Works Centralized
Services
Capital
$100,199
Expenditures/Expenses -
Public Works Centralized
Services
Capital
$102,612
Expenditures/Expenses -
Public Works Centralized
Services
Capital
$129,105
Expenditures/Expenses -
Public Works Centralized
Services
Capital
$24,105
Expenditures/Expenses -
Public Works Centralized
Services
Capital
$44,686
Expenditures/Expenses -
Public Works Centralized
Services
Capital
$599,003
Expenditures/Expenses -
Public Works Centralized
Services
Court Remittances
$80,047
Court Remittances
$1,289
Custodial Type
$6,489
Remittances
Custodial Type
$11,612
Remittances
Custodial Type
$6,935
Remittances
0455 631
0455 631
0455 631
0455 431
Trust and Agency 5893000
Custodial Type
Remittances
Trust and Agency 5893000
Custodial Type
Remittances
Trust and Agency 5893000
Custodial Type
Remittances
Sewer Utility 5823000
Non -Fiduciary
Remittance for Others
$1,566
$250
$543
$363,600
MCAG No 0455
City of Port Orchard
SCHEDULE SUMMARY OF BANK RECONCLIATION
For the Fiscal period ended December 31, 2023
FROM BANK STATEMENTS
Bank & Investment Account name
(1)
Beginning Bank
Balance
(2)
Deposits
Withdrawals
Ending Bank
Balance
(7)
Receipts
(3)
Inter -bank transfers In
(4)
Disbursements
(5)
Inter -bank
transfers out
(6)
Kitsap Bank Main Account
$
2,955,080
$
40,950,548
$
13,201,000
$ 34,681,646
$
16,022,583
$
6,402,399
Local Government Investment Pool
$
46,886,144
$
13,134,309
$
16,022,583
$ -
$
6,000,000
$
70,043,036
Kitsap County Investment Pool
$
22,938,823
$
6,131,778
$
-
$ -
$
7,201,000
$
21,869,601
Kitsap Bank Money Market
$
25,700
$
51
$
-
$ -
$
-
$
25,752
Kitsap Bank Municipal Court
$
8,555
$
32,308
$
251,164
$ 24,743
$
251,164
$
16,120
Kitsap BankAdvance Travel
$
2,000
$
-
$
2,494
$ -
$
2,494
$
2,000
Kitsap Bank Special Investigative Unit
$
1,000
$
-
$
-
$ -
$
-
$
1,000
Bank Totals
$
72,817,304
$
60,248,994
$
29,477,240
$ 34,706,389
$
29,477,240
$
98,359,909
RECONCILING ITEMS
Beginning Deposits in Transit (8)
$
$
$
+/-
$
11,519
(1,701,483)
750.00
(1,689,214)
$
$
$
$
$
$
(11,519)
16,854
(47,760)
6,667,004
29,343
(11,476)
6,642,446
$ (1,701,483)
4,249,425
$ (47,760)
$ 6,667,004
$ 29,343
Is (11,476)
1 $ 9,185,053
Is 16,854
$ (4,249,425)
$ 750
+/-
$ (4,231,820)
Month -end Deposits in Transit (9)
Beginning Outstanding (10)
Month -end Outstanding (11)
NSF Checks (12)
Cancellation of unredeemed
checks/warrants (13)
Interfund transactions (14)
Netted Transactions (15)
Authorized balance of revolving, petty cash
and change funds (16)
Other Reconciling Items, net (17)
Reconciling Items Totals
FROM GENERAL LEDGER
Beginning Cash &
Revenues & Other
Expenditures &
Ending Cash &
Investment
Increases
Other Decreases
Investment Balance
Balance
(21)
(22)
(19)
(20)
$ 71,128,089
$ 66,891,441
$ 43,891,442
$ 94,128,088
General Ledger Totals (18)
Unreconciled Variance (23)
$ -
$ -
$ -
$ -
City of Port Orchard
Schedule of Liabilities
For the Year Ended December 31, 2023
ID. No.
Description
Due Date
General
Obligation Debt/Liabilities
251.11
G O Debt
12/1/2032
Total General Obligation Debt/Liabilities:
Revenue and Other (non G.O.) Debt/Liabilities
259.12
Compensated Absences
263.62
Notes Payable
12/31/2043
263.82
Drinking Water State Revolving Fund
10/1/2038
Loan
263.82
Water Quality Loan
1/2/2037
264.30
Pension Liabilities
264.40
OPEB Liabilities
263.84
Drinking Water State Revolving Fund
10/1/2031
Loan
263.84
Public Works Board
6/1/2041
263.84
Public Works Board
6/1/2041
263.84
Public Works Board
6/1/2041
263.84
Public Works Board
6/1/2041
263.84
Department of Ecology
6/30/2054
263.57
Building Lease
3/31/2025
263.57
Building Lease
12/31/2031
263.57
Copiers & Phone Equipment Lease
3/23/2025
263.57
Property Lease
6/3/2024
263.57
Agenda Management Software
5/7/2026
Based IT Arrangement
263.57
Online Permitting Software Based IT
1/23/2025
Arrangement
263.57
Permitting Software Based IT
12/31/2024
Arrangement
263.57
Financial Software Based IT
3/31/2024
Arrangement
Total Revenue and Other
(non G.O.)
Debt/Liabilities:
Total
Liabilities:
Beginning
Balance
Additions Reductions Ending Balance
4,115,000 10,715,000
4,115, 000 10,715,000
375,000
375,000
14,455,000
14,455,000
813,599
92,468
-
906,067
2,925
-
2,925
-
4,865,294
-
324,353
4,540,941
201,189
-
11,743
189,446
938,137
-
163,606
774,531
1,963,074
-
413,362
1,549,712
445,591
64,409
49,510
460,490
253,153
-
13,324
239,829
-
12,973
683
12,290
-
109,599
1,468
108,131
-
124,825
1,706
123,119
-
467,805
-
467,805
26,377
-
11,521
14,856
-
421,400
43,200
378,200
3,738
-
3,738
-
19,371
968
20,339
-
-
24,112
7,500
16,612
30,000
-
15,000
15,000
40,678
-
20,088
20,590
50,672
-
50,672
-
9,653,798
1,318,559
1,154,738
9,817,619
13,768,798
12,033,559
1,529,738
24,272,619
City of Port Orchard
Schedule of Expenditures of State Financial Assistance
For the Year Ended December 31, 2023
State Agency Name
Program Title
Identification Number
Total
State Grant from Other Judicial Agencies
Funding for Public Defense
GRT22066
12,000
Improvement
State Grant from Other Judicial Agencies
Court Interpreter services
IAA23122
3,261
Sub -Total:
15,261
State Grant from Department Natural Resources
Derelict Vessels & Marine Salvage
01816
145,945
Sub -Total:
145,945
State Grant from Department of Commerce
GMA Periodic Update
23-63210-042
62,500
State Grant from Department of Commerce
Housing Action Plan Implementation
22-63314-136
75,000
(HAPI)
Sub -Total:
137,500
State Grant from Transportation Improvement
2022 Overlay Award
3-W-153(001)-1
320,847
Board (TIB)
State Grant from Transportation Improvement
LED Streetlight Conversion
S-W-153(001)-1
15,240
Board (TIB)
Sub -Total:
336,087
State Grant from Department of Ecology
Water Quality Combined Financial
WQSWCAP-2123-
75,000
Assistance
PoOrPW-00135
Sub -Total:
75,000
Total State Grants Expended:
709,793
Report based on unaudited annual report submissions as of 7/18/2024 Page: 1 of 1
Federal Agency
(Pass -Through Agency)
City of Port Orchard
Schedule of Expenditures of Federal Awards
For the Year Ended December 31, 2023
Expenditures
From Pass-
ALN Other Award Through From Direct
Federal Program Number Number Awards Awards
CDBG - Entitlement Grants Cluster
ASSISTANT SECRETARY FOR Community 14.218 B21 UC530005 4,857
COMMUNITY PLANNING AND Development Block
DEVELOPMENT, HOUSING
Grants/Entitlement
AND URBAN DEVELOPMENT,
Grants
DEPARTMENT OF (via Kitsap
County Department of Human
Services)
Total CDBG - Entitlement Grants Cluster: 4,857
FEDERAL HIGHWAY
Highway Planning and
20.205 STPE-0166 2,000
ADMINISTRATION,
Construction
(008) / LA-6165
TRANSPORTATION,
DEPARTMENT OF (via WA State
Dept of Transportation)
FEDERAL HIGHWAY
Highway Planning and
20.205 STPUL-9918 412,485
ADMINISTRATION,
Construction
(021) LA10296
TRANSPORTATION,
DEPARTMENT OF (via WA State
Dept of Transportation)
Total ALN 20.205: 414,485
U.S. COAST GUARD, Boating Safety Financial 97.012 n/a 7,849
HOMELAND SECURITY, Assistance
DEPARTMENT OF (via WA State
Parks & Recreation Commission)
Total Federal Awards Expended: 421,191
The accompanying notes are an integral part of this schedule.
Passed through
to
Total Subrecipients Note
4,857
4,857
2,000
- 412,485
- 414,485 -
- 7,849 -
427,191 -
CITY OF PORT ORCHARD
Notes to Schedule of Expenditures of Federal Awards
January 1, 2023 through December 31, 2023
NOTE 1. Basis of Accounting
This Schedule is prepared on the same basis of accounting as the City's financial statements.
The City uses the cash basis of accounting, in accordance with the Cash Basis Budgeting,
Accounting and Reporting System (BARS) Manual prescribed by the State Auditor's Office under
the authority of Washington State law, Chapter 43.09 RCW.
NOTE 2. — Federal De Minimis Indirect Cost Rate
The City has not elected to use the 10-percent de minimis indirect cost rate allowed under the
Uniform Guidance.
NOTE 3. Program Costs
The amounts shown as current year expenditures represent only the federal grant portion of the
program costs. Entire program costs including the City's portion are more than shown. Such
expenditures are recognized following, as applicable, either the cost principles in the OMB
Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, or the cost
principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administration
Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types
of expenditures are not allowable or are limited as to reimbursement.
Belong to a public entity risk pool Belong to a public entity risk pool
Report based on unaudited annual report submissions as of 7/18/2024
City of Port Orchard
Schedule 21 Questions 1-6 (unaudited)
For Fiscal Year Ended: 2023
Pay taxes to the Department of Employment Pay premiums to the Department of
Security ("Taxable") Labor and Industries
Pay premiums to the State's program City of Port Orchard
for both benefits
Report based on unaudited annual report submissions as of 7/18/2024
City/Town