HomeMy WebLinkAbout007-26 - Ordinance - Amending Biennial Budget for 2025-2026Docusign Envelope ID: C7E75ACB-A70E-821D-80AB-419A79B8B916
ORDINANCE NO. 007-26
AN ORDINANCE OF THE CITY OF PORT ORCHARD, WASHINGTON,
RELATING TO THE BIENNIAL BUDGET FOR THE YEARS 2025-2026;
AMENDING ORDINANCE NO. 018-24, AS AMENDED BY
ORDINANCE NO. 005-25, NO. 010-25 AND ORDINANCE NO. 017-
25, TO RECOGNIZE EXPENDITURES AND REVENUES NOT
ANTICIPATED AT THE TIME OF THE ADOPTION OF THE 2025-2026
BIENNIAL BUDGET, INCLUDING MODIFICIATIONS TO THE EXHIBIT
A, THE SALARY AND POSITIONS TABLE; PROVIDING FOR
TRANSMITTAL TO STATE; PROVIDING FOR PUBLICATION; AND
SETTING AN EFFECTIVE DATE.
WHEREAS, the City of Port Orchard adopted its 2025 - 2026 Biennial Budget via
Ordinance No. 018-24, which was previously amended by Ordinance No. 005-25, Ordinance No.
010-25, and Ordinance No. 017-25; and
WHEREAS, the City desires to keep current on necessary budget amendments; and
WHEREAS, it is necessary to consider adjustments to accounts and/or funds by means of
appropriation adjustments that could not have been anticipated at the time of passage of the
2025-2026 Biennial Budget; and
WHEREAS, the City Finance Committee met on April 21, 2026, to review the proposed
budget modifications and made recommendations; and
WHEREAS, the City Council held a comprehensive work study session on the proposed
budget amendments as follows and set forth herein on April 21, 2026, and made
recommendations ; and
WHEREAS, the City adjusts Fund 001 -the Current Expense fund to increase expenditures
to provide funding for funds 302, 411, 413 for cash flow, operational and capital project needs as
well as the re -alignment of building purchases; and
WHEREAS, the City adjusts Fund 002 -City Street Fund to provide funding for operational
rent payments for Vivian Court; and
WHEREAS, the City adjusts Fund 109 -Real Estate Excise Tax Fund to increase transfers out
to Fund 206 for debt payments related to the acquisition of Lloyd Parkway; and
WHEREAS, the City adjusts Fund 111 -Impact Fee Fund to increase revenues and transfers
out from Park Impact Fee's for the Community Events Center and increase transfers out from Bay
Side Developer Funding impact fees for TIF 1.4 Anderson Hill; and
WHEREAS, the City adjusts Fund 206 to increase revenues and expenses to account for
Docusign Envelope ID: C7E75ACB-A70E-821D-80AB-419A79B8B916
Ordinance No. 007-26
Page 2 of 7
debt service payments related to the acquisition of Lloyd Parkway; and
WHEREAS, the City adjusts Fund 302 to reflect additional revenue from Fund 001 -Current
Expense fund for cash flow needs for capital projects, accounts for LTGO 2023 bond proceeds to
be transferred out to fund 413 -Water Capital Fund for Water Capital Projects, accounts for revenue
and expense adjustment for community events center, and accounts for adjustments to the Lloyd
Parkway building including remodeling costs, and provides funding for the acquisition of 1535
Vivian Court; and
WHEREAS, the City adjusts Fund 304 -Street Capital fund to provide revenue and expense
authority for TIF 1.4 Anderson Hill; and
WHEREAS, the City adjusts Fund 411 -Water Operations fund to increase revenues and
account for changes in project transfers as well as provide expenditure authority for Well 7,
WSDOT SR16 Watermain, debt payments and debt prefunding for 1333 Lloyd Parkway; and
WHEREAS, the City adjusts Fund 413 -Water Capital fund to increase revenues and
account for changes in project expenditures for Pottery, well 7, Sroufe Water Main, Water CIP No.
2C, Melcher, Water Intertie, debt payments and debt prefunding for 1333 Lloyd Parkway, Lloyd
Parkway building including remodeling costs and provides funding for the acquisition of 1535
Vivian Court; and
WHEREAS, the City adjusts Fund 414 -Water Debt Service Fund to increase revenues and
expenses to account for debt service payments related to the acquisition of Lloyd Parkway; and
WHEREAS, the City adjusts Fund 421 -Storm Drainage Operations fund to account for
rental payments for 1535 Vivan court, debt payments and prefunding for 1333 Lloyd Parkway; and
WHEREAS, the City adjusts Fund 423 -Storm Drainage Capital fund to increase revenues
and account for changes in project expenditures for Downtown Storm Drainage Design PA#18,
Annapolis Creek Culvert PA#69, Lloyd Parkway building including remodeling costs and provides
funding for the acquisition of 1535 Vivian Court; and
WHEREAS, the City adjusts Fund 424 -Storm Drainage Debt Service Fund to increase
revenues and expenses to account for debt service payments related to the acquisition of Lloyd
Parkway; and
WHEREAS, the City adjusts Fund 431 -Sewer Operations Fund to increase revenues and
account for rental payments for 1535 Vivan court, debt payments and prefunding for 1333 Lloyd
Parkway; and
WHEREAS, the City adjusts Fund 433 -Sewer Capital fund to increase revenues and
account for changes in project expenditures for Lloyd Parkway building including remodeling costs
and provides funding for the acquisition of 1535 Vivian Court; and
WHEREAS, the City adjusts Fund 434 -Sewer Debt Service Fund to increase revenues and
expenses to account for debt service payments related to the acquisition of Lloyd Parkway; and
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Ordinance No. 007-26
Page 3 of 7
WHEREAS, the City evaluated its personnel needs for the 2025-2026 Biennium and this
amendment modifies Exhibit A to Ordinance No. 018-24, as amended by Ordinance No. 005-25,
Ordinance No. 010-25 and Ordinance No. 017-25, to modify personnel positions and salary table
to meet identified needs, as follows; and
WHEREAS, the City identified the need to create a new Compliance Program Manager in
Public Works and fund 1 Full Time Equivalent (1 FTE), and the City Council authorized the creation
of that position via ordinance at its regular meeting on April 14, 2026; and
WHEREAS, the City identified the need to add a 1 Full Time Equivalent (1 FTE) Building
Official, add a (1 FTE) Plans Examiner/Building Inspector II, and remove a (1 FTE) for the Deputy
Director of Community Development; and
WHEREAS, the City desires to adjust all ending fund balances by incorporating changes in
revenues, and expenses; and
WHEREAS, the City desires to adjust the budget for revenues identified for funds 206,111,
302, 304, 411, 413, 414, 423,424,431,433,434; and
WHEREAS, these amendments make necessary adjustments to accounts and/or Funds,
by means of appropriation adjustments that could not have been anticipated at the time of
passage of the 2025 - 2026 Biennial Budget, as provided in RCW 35A.33.120; and
WHEREAS, the City Council has considered the proposed budget amendments and finds
that amendments authorized by this Ordinance are consistent with applicable laws and financial
policies, and further the public's health, safety and welfare; now, therefore,
THE CITY COUNCIL OF THE CITY OF PORT ORCHARD, WASHINGTON, DO ORDAIN AS
FOLLOWS:
SECTION 1. The 2025 - 2026 Biennial Budget, and enabling Ordinance No. 018-24, as
amended by Ordinance No. 005-25, Ordinance No. 010-25 and Ordinance No. 017-25, is hereby
amended to reflect the following:
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Ordinance No. 007-26
Page 4 of 7
2025-2026 Biennial Budget
Ordinance- Ordinance- Ordinance- Ordinance- Ordinance-
=und No. Fund Name Type 018-24 005-25 010-25 017-25 Adjustment 0xx-25
w„ UU
W tU,UUt,UUU
tU,UUt,UUU
W ., U
w ., UU
Expense
$ 38,648,000
$ 48,084,066
$ 48,084,066
$ 50,047,366
$ 50,047,366
002 City Street
Revenue
$ 11,019,400
$ 12,138,763
$ 12,138,763
$ 12,483,197
$ 12,483,197
Expense
$ 11,019,400
$ 12,138,763
$ 12,138,763
$ 12,483,197
$ 12,483,197
003 Stabilization
Revenue
$ 3,285,000
$ 3,365,385
$ 3,365,385
$ 3,365,385
$ 3,365,385
Expense
$ 3,285,000
$ 3,365,385
$ 3,365,385
$ 3,365,385
$ 3,365,385
103 Criminal Justice
Revenue
$ 1,272,300
$ 1,454,126
$ 1,454,126
$ 1,404,126
$ 1,404,126
Expense
$ 1,272,300
$ 1,454,126
$ 1,454,126
$ 1,404,126
$ 1,404,126
104 Special Investigative Unit
Revenue
$ 104,000
$ 106,096
$ 106,096
$ 106,096
$ 106,096
Expense
$ 104,000
$ 106,096
$ 106,096
$ 106,096
$ 106,096
107 Community Events
Revenue
$ 479,400
$ 676,784
$ 676,784
$ 676,784
$ 676,784
Expense
$ 479,400
$ 676,784
$ 676,784
$ 676,784
$ 676,784
108 Paths & Trails
Revenue
$ 19,000
$ 19,989
$ 19,989
$ 19,989
$ 19,989
Expense
$ 19,000
$ 19,989
$ 19,989
$ 19,989
$ 19,989
109 Real Estate Excise Tax
Revenue
$ 9,481,900
$ 9,724,427
$ 9,724,427
$ 9,724,427
$ 9,724,427
Expense
$ 9,481,900
$ 9,724,427
$ 9,724,427
$ 9,724,427
$ 9,724,427
111 Impact Fee
Revenue
$ 17,230,600
$ 17,798,326
$ 17,798,326
$ 17,798,326
$ 7,000
$ 17,805,326
Expense
$ 17,230,600
$ 17,798,326
$ 17,798,326
$ 17,798,326
$ 7,000
$ 17,805,326
206 Bond Redemption Fund
Revenue
$ 2,997,300
$ 3,010,271
$ 3,010,271
$ 3,010,271
$ 27,680
$ 3,037,951
Expense
$ 2,997,300
$ 3,010,271
$ 3,010,271
$ 3,010,271
$ 27,680
$ 3,037,951
302 Capital Construction
Revenue
$ 4,942,100
$ 3,510,612
$ 6,110,612
$ 6,244,340
$ (280,868)
$ 5,963,472
Expense
$ 4,942,100
$ 3,510,612
$ 6,110,612
$ 6,244,340
$ (280,868)
$ 5,963,472
304 Street Capital Projects
Revenue
$ 22,097,500
$ 21,942,392
$ 21,942,392
$ 25,947,392
$ 70,000
$ 26,017,392
Expense
$ 22,097,500
$ 21,942,392
$ 21,942,392
$ 25,947,392
$ 70,000
$ 26,017,392
411 Water -Operations
Revenue
$ 11,536,700
$ 11,571,162
$ 11,571,162
$ 11,957,262
$2,086,232
$ 14,043,494
Expense
$ 11,536,700
$ 11,571,162
$ 11,571,162
$ 11,957,262
$2,086,232
$ 14,043,494
412 Water -Stabilization
Revenue
$ 1,150,000
$ 1,171,576
$ 1,171,576
$ 1,171,576
$ 1,171,576
Expense
$ 1,150,000
$ 1,171,576
$ 1,171,576
$ 1,171,576
$ 1,171,576
413 Water -Capital Projects
Revenue
$ 13,359,800
$ 18,940,623
$ 18,940,623
$ 19,325,087
$ 955,252
$ 20,280,339
Expense
$ 13,359,800
$ 18,940,623
$ 18,940,623
$ 19,325,087
$ 955,252
$ 20,280,339
414 Water- DebtSerice
Revenue
$ 3,858,000
$ 3,992,105
$ 3,992,105
$ 3,982,305
$ 110,720
$ 4,093,025
Expense
$ 3,858,000
$ 3,992,105
$ 3,992,105
$ 3,982,305
$ 110,720
$ 4,093,025
421 Storm Drainage -Operations
Revenue
$ 7,114,700
$ 7,972,943
$ 7,972,943
$ 9,322,943
$ 9,322,943
Expense
$ 7,114,700
$ 7,972,943
$ 7,972,943
$ 9,322,943
$ 9,322,943
422 Storm Drainage -Stabilization
Revenue
$ 665,000
$ 677,048
$ 677,048
$ 677,048
$ 677,048
Expense
$ 665,000
$ 677,048
$ 677,048
$ 677,048
$ 677,048
423 Storm Drainage -Capital Projects
Revenue
$ 2,867,500
$ 3,379,892
$ 3,379,892
$ 4,379,236
$ 681,541
$ 5,060,777
Expense
$ 2,867,500
$ 3,379,892
$ 3,379,892
$ 4,379,236
$ 681,541
$ 5,060,777
424 Storm Drainage -Debt Service
Revenue
$ 665,700
$ 665,700
$ 665,700
$ 665,700
$ 93,420
$ 759,120
Expense
$ 665,700
$ 665,700
$ 665,700
$ 665,700
$ 93,420
$ 759,120
431 Sewer -Operations
Revenue
$ 18,484,500
$ 21,198,883
$ 21,198,883
$ 21,198,883
$1,135,105
$ 22,333,988
Expense
$ 18,484,500
$ 21,198,883
$ 21,198,883
$ 21,198,883
$1,135,105
$ 22,333,988
432 Sewer -Stabilization
Revenue
$ 1,670,000
$ 1,703,655
$ 1,703,655
$ 1,703,655
$ 1,703,655
Expense
$ 1,670,000
$ 1,703,655
$ 1,703,655
$ 1,703,655
$ 1,703,655
433 Sewer -Capital Projects
Revenue
$ 20,894,800
$ 27,833,846
$ 27,833,846
$ 27,918,315
$ 832,994
$ 28,751,309
Expense
$ 20,894,800
$ 27,833,846
$ 27,833,846
$ 27,918,315
$ 832,994
$ 28,751,309
434 Sewer -Debt Service
Revenue
$ 3,652,100
$ 3,690,329
$ 3,690,329
$ 3,690,329
$ 114,180
$ 3,804,509
Expense
$ 3,652,100
$ 3,690,329
$ 3,690,329
$ 3,690,329
$ 114,180
$ 3,804,509
500 ER&R
Revenue
$ 9,644,700
$ 9,417,529
$ 9,417,529
$ 10,149,634
$ 10,149,634
Expense
$ 9,644,700
$ 9,417,529
$ 9,417,529
$ 10,149,634
$ 10,149,634
632 Wastewater Treatment Facility
Revenue
$ 9,300,000
$ 9,928,819
$ 9,928,819
$ 9,928,819
$ 9,928,819
Expense
$ 9,300,000
$ 9,928,819
$ 9,928,819
$ 9,928,819
$ 9,928,819
Grand Total
Revenue
$216,440,000
$ 243,975,346
$ 246,575,346
$ 256,898,490
$ 5,833,256
$ 262,731,746
Grand Total
Expense
$216,440,000
$ 243,975,346
$ 246,575,346
$ 256,898,490
$ 5,833,256
$ 262,731,746
SECTION 2. Amended Salary Schedule. Exhibit A to Ordinance No. 018-24, as
amended by Ordinance No. 005-25, Ordinance No. 010-25 and Ordinance No. 017-25, for
authorized positions, is amended as attached hereto as Exhibit A and incorporated herein by this
reference.
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Ordinance No. 007-26
Page 5 of 7
SECTION 3. Transmittal. The City Clerk shall transmit a complete, certified copy of the
amended budget as adopted to the state auditor and to the Association of Washington Cities per
RCW 35.34.130.
SECTION 4. Severability. If any section, sentence, clause or phrase of this Ordinance
should be held to be unconstitutional or unlawful by a court of competent jurisdiction, such
invalidity or unconstitutionality shall not affect the validity or constitutionality of any other
section, sentence, clause or phrase of this Ordinance.
SECTION 5. Publication. This Ordinance shall be published by an approved summary
consisting of the title. A summary of this Ordinance may be published in lieu of the entire
ordinance, as authorized by State Law.
SECTION 6. Effective Date. This ordinance shall be in full force and effect five (5) days
after posting and publication as required by law.
PASSED by the City Council of the City of Port Orchard, APPROVED by the Mayor and
attested by the Clerk in authentication of such passage this 28th day of April 2026.
Signed by:
Doti �u�-A.aln,stun.
Rob Putaansuu, Mayor
ATT jhed by:
AcAc4ppnnnA1p
Brandy Wallace, MMC, City Clerk
APPROVED AS TO FORM:
Signed by:
E,,,.Ar7
and
Charlotte Archer, City Attorney
PUBLISHED: May 1, 2026
EFFECTIVE DATE: May 6, 2026