06/14/2023 - PacketPort Orchard
Council Finance Committee
June 14, 2023
3:00 pm Zoom Link
https://us02web.zoom. us/j/86724216499
US: +12532158782„ 89264626739# or +12532050468„ 89264626739#
1) Finance Department Finance Director, Noah Crocker
a. Sales Tax & REET Revenue Report
b. Preliminary Treasurers Report — Funds, accounts
2) Salary Survey- Comparable Discussion
3) 2023-2024 Budget Amendment No. 1
4) City Hall Finance Plan
a. Project Update
b. Debt Payments
c. Reimbursement Resolution
5) Procurement Policy -Change Order
6) Pronoun changes in municipal code
Other Items to come before the Committee.
Schedule Next Meeting Date
Role of the Finance Committee
HR Director, Debbie Lund
Finance Director, Noah Crocker
Finance Director, Noah Crocker
City Attorney, Charlotte Archer
HR Director, Debbie Lund
The finance committee provides oversight of city budgeting, financial planning, and financial reporting. The committee recommends long-range
financial goals along with funding strategies for the operating and capital budgets. Human resource issues requiring policy direction are brought
before the committee. The committee serves as the advisory forum for transportation and street maintenance funding, and funding relating to the
transportation benefit district.
Sales Tax Collections
Summary of Budget to 2022
Actuals
2023 2024
Biennial
Budget
Actual
5,340,000
6,565,000
6,895,000
13,460,000
7,783,763
3,060,994
-
3,060,994
Over/Under
$ 2,443,763
1 $ (3,504,006)
$ (6,895,000)
$ (10,399,006)
Actuals
2022
2023 2024
Biennial
January
February
March
April
May
June
July
August
September
October
November
December
$ 543,145
626,678
524,545
548,118
665,944
682,922
668,890
742,304
707,709
693,521
730,655
649,332
$ 656,711
684,990
572,419
539,880
606,994
1
$ 656,711
$ 684,990
$ 572,419
$ 539,880
$ 606,994
$ -
$
$
$
$
$
$
Total
$ 7,783,763
$ 3,060,994 $
$ 3,060,994
Percentage of Biennial
Budget Received
23%
Actuals
Year over Year
%
Change
Change
$ 113,566
20.91%
$ 58,312
9.30%
$ 47,874
9.13%
$ (8,237)
-1.50%
$ (58,950)
-8.85%
$ 152,564
Real Estate Excise Tax (REET) Collections
Summary of Budget to
Actuals
2022
2023 2024
Biennial
Budget
Actual
$ 1,808,000 $
1,945,903
800,000 $ 800,000
716,952 -
$
1,600,000
$
716,952
Over/Under
$ 137,903 1 $
(83,048) $ (800,000)
$
(883,048)
105%
Actuals
2022
2023 2024
Biennial
January
February
March
April
May
June
July
August
September
October
November
December
$ 82,213
166,226
204,469
126,410
151,824
190,761
249,922
172,743
181,406
151,035
121,635
147,258
$ 81,265
137,211
158,612
150,287
189,577
1
$ 81,265
$ 137,211
$ 158,612
$ 150,287
$ 189,577
$ -
$
$
$
$
$
$
Total
$ 1,945,903
$ 716,952 $
$ 716,952
Percentage of Biennial
Budget Received
45%
Actuals
Year over Year
%
Change
Change
$ (948)
-1.15%
$ (29,015)
-17.46%
$ (45,857)
-22.43%
$ 23,877
18.89%
$ 37,753
24.87%
$ (14,191)
Budget
2023 estimated
Budget vs Actual
%
based on Syr avg
(Over/Under)
Over/Under
$ 491,484
$
165,226
33.6%
$ 591,156
$
93,834
15.9%
$ 456,559
$
115,860
25.4%
$ 439,218
$
100,662
22.9%
$ 543,259
$
63,735
11.7%
$ 539,409
#VALUE!
$ 582,239
#VALUE!
$ 611,427
#VALUE!
$ 587,557
#VALUE!
$ 577,620
#VALUE!
$ 600,359
#VALUE!
$ 544,712
#VALUE!
$ 6,565,000
$
539,317
21.39%
Budget
2023 estimated
Budget vs Actual
%
based on Syr avg
(Over/Under)
Over/Under
$ 40,204
$
41,062
102.1%
$ 61,301
$
75,910
123.8%
$ 67,397
$
91,215
135.3%
$ 59,145
$
91,141
154.1%
$ 54,140
$
135,437
250.2%
$ 69,833
#VALUE!
$ 115,834
#VALUE!
$ 66,740
#VALUE!
$ 77,911
#VALUE!
$ 64,260
#VALUE!
$ 47,001
#VALUE!
$ 76,232
#VALUE!
$ 800,000
$
434,765
154%
City of Port Orchard - 2023 Salary Study
Proposed Comparables
Services
County Jurisdiction
2022 PopulationType
Estimate
Utilities
Police
Total Budget
FTEs
Kitsap
Port Orchard
16,400
Mayor
Y
Y
$ 94,697,000
97
50% Above
8,200
$ 47,348,500
48.5
50% Below
24,600
$ 142,045,500
145.5
Whatcom
Lynden
16,150
Mayor
Y
Y
$ 95,478,000
103
Pierce
Bonney Lake
22,990
Mayor
Y
Y
$ 92,539,000
152
Snohomish
Monroe
19,700
Mayor
Y
Y
$ 99,040,000
120
Pierce
Gig Harbor
12,540
Mayor
Y
Y
$ 89,308,500
135
King
Enumclaw
12,910
Mayor
Y
Y
$ 86,839,000
115
Grays Harbor
Aberdeen
17,040
Mayor
Y
Y
$ 103,618,000
187
Snohomish
Arlington
21,260
Mayor
Y
Y
$ 78,620,000
144
King
Snoqualmie
14,490
Mayor
Y
Y
$ 74,347,000
106
Whatcom
Ferndale
15,970
Mayor
Y
Y
$ 64,744,000
77
Skagit
jAnacortes
17,880
Mayor
Y
Y
$ 128,569,000
266
Sources: WA State OFM April 1, 2022 Population Estimates; DOR 2022 Table 30 Senior Taxing Districts Levies Due in 2022; City Budgets
Cabot Dow Associates
May 16, 2023
ALW.
City of Port Orchard
216 Prospect Street, Port Orchard, WA 98366
(36o) 876-440 7 • FAX (36o) 895-9029
Agenda Staff Report
Agenda Item No.: Business Item
Meeting Date: June 27, 20
Subject: Ordinance No. oXX- 23, Prepared by:
Amending the 2023-2024
Biennial Budget & Salary Atty Routing No:
Table Atty Review Date:
Noah D. Crocker
Finance Director
Summary: The City Budget is written to capture revenue and expenses over the fiscal
period. During the biennial period, changes to the budget in both revenue and
expenditures need to be recognized by Budget Amendment. Exhibit A of the 2023-2024
Biennial Budget identifies the Personnel positions of the City as well as pay ranges.
By this Ordinance No. oXX-23, the City Council would amend Exhibit A of the 2023 -
2024 Biennial Budget, as adopted by Ordinance No. 046-22, to add a new position and
modify existing positions. The proposed budget amendment is intended to amend Exhibit
A to create 1 FTE for Code Enforcement I Position as well as reduce the Code Enforcement
II positions to 1 FTE. There is no net impact to the number of FTE's approved in the
original 2023-2024 Budget.
This Ordinance will provide the following adjustments:
1) All Funds: Adjust all Beginning Fund Balances to reflect actual beginning.
2) All Funds: Adjust interest.
3) All Funds: Adjust 2024 Ending Fund Balances to reflect proposed amendment.
Highlighted Funds
4) Fund ooi: Total Revenue and Expense Adjustment $7,864,100
a. Increase revenue from anticipated grant funding by $44,300 for community
events center
b. Increase transfers in from fund 302 for cash flow funding for City hall project
Of $5 million
c.Adjust activity to reflect the Roland Property purchase net reduction of $200,000
d. Increase transfers out to fund 302 for cash flow funding for City hall project of
$5 million
e. Increase expenditure and transfer authority by an additional $3o1,800 for the
Community Events Center project including Orchard Plaza
f. Increase transfers out to fund 302 for Givens Park Project of $45,500
g. Increase transfers out to fund 302 for Schedule D PW Shop of $50,000
5) Fund 002: Total Revenue and Expense Adjustment $1,826,400
a. Increase Revenue to reflect a $326,000 TIB grant over Old Clifton Overlay
Project
Page 2 of 8
6) Fund log: Total Revenue and Expense Adjustment $803,700
a. Reduce REET 1 purchases to reflect some acquisition activities which occurred
in 2022 by ~$138,000
7) Fundill: Total Revenue and Expense Adjustment $468,1oo
a. Increase transfers out from Park Impact fee's to Splash Pad of $250,000
b. Increase transfers out from Park Impact fee's to pay for the Community Events
Center Project include Orchard Plaza Design $425,900
8) Fund 302: Total Revenue and Expense Adjustment $16,431,100
a. Increase Revenue for City Hall Remodel Project by $10,362,000 from bond
proceeds
b. Increase Revenue for Givens Park by $326,400
c. Reduce revenue for Community Events Center by $281,300
d. Increase Transfers in for City Hall Project by $5,000,000 for cash flow
e. Increase Transfers in for Splash Pad Project by $250,000
f. Increase Transfers in for Givens Park $45,500
g. Increase Transfers in to fund 302 for Schedule D PW Shop of $50,000
h. Increase transfers in from fund ill -Parks Impact Fee of $142,000 for Port
Orchard Plaza Design
i. Reduce Transfers in for Community Events Center by $66,1oo
j. Increase Expenditure authority for Splash Pad by $250,000
k. Increase Expenditure authority for Roland Purchase by $300,000
1. Increase Expenditure authority for Givens Park by $326,400
m. Increase Expenditures Authority for Schedule D PW Shop Of $50,000
n. Increase transfers out to Fund oo1 for $5 million need for cash flow
o. Reduce Expenditure authority for Community Events Center by $347,400
g) Fund 304: Total Revenue and Expense Adjustment $1,181,goo
a. Reduce Revenue and Expenditure authority to reflect TIP 1.1 Bay Street
Pedestrian Pathway purchases which occurred in 2022 by $138,000
b. Reduce Expenditure authority by $18k for TIP 1.8 Bethel-
Blueberry/Salmonberry for activity occurred in 2022
1o) Fund 421: Total Revenue and Expense Adjustment $314,300
a. Reduce Transfers out by $400,000 for Roland Purchase the transfer occurred
in 2022
11) Fund 423: Total Revenue and Expense Adjustment $401,300
a. Reduce Transfers In and Expenditures related to the Roland Purchase
12) Fund 431: Total Revenue and Expense Adjustment $1,885,goo
a. Increase Expenditure authority by $go,000 for a Sewer Rate Study
Recommendation: The Finance Director recommends adoption of Ordinance No.
OOX-23 including amending Exhibit A of the 2023-2024 Biennial Budget.
Relationship to Comprehensive Plan:
Page 3 of 8
Motion for consideration: I move to adopt Ordinance No. oXX-23, amending Exhibit
A to Ordinance No. 046-22, the 2023 — 2024 Biennial Budgets for the City of Port
Orchard.
Fiscal Impact:
Increase Revenue and Expense Budget Authority By $35,533,400
2023-2024
Original
Biennial Budget
2023-2024
Adjustments
2023-2024
Amended
Biennial Budget
•
Beginning Fund Balance
$
56,056,392
$
15,071,620
$
71,128,012
Revenue
$
133,338,008
$
20,461,780
$
153,799,788
Expense
$
127,103,735
$
20,809,306
$
147,913,041
Ending Fund Balance
$
62,290,665
$
14,724,094
$
77,014,759
2023-2024 Original
Biennial Budget
2023-2024
Adjustments
2023-2024 Amended
Biennial Budget
Total Revenue
17
$ 189,394,400
$ 35,533,400
$ 224,927,800
Total Expense
$ 189,394,400
$ 35,533,400
$ 224,927,800
Governmental•
(Operating, Stabilization,•
Debt Service)
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 001-Current Expense
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$
11,500,000
$
2,819,782
$
14,319,782
Revenue
$
25,542,700
$
5,044,318
$
30,587,018
Expense
$
34,850,943
$
5,055,300
$
39,906,243
Ending Fund Balance
$
2,191,757
$
2,808,800
$
5,000,557
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 002 -City Street Fund
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$
1,270,792
$
1,500,376
$
2,771,168
Revenue
$
5,284,508
$
326,024
$
5,610,532
Expense
$
6,148,192
$
-
$
6,148,192
Ending Fund Balance
$
407,108
$
1,826,400
$
2,233,508
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 003 -Stabilization Fund
Biennial Budget
$
Adjustments
30,460
$
Biennial Budget
2,740,960
Beginning Fund Balance
$ 2,710,500
Revenue
$
180,000
$
40
$
180,040
Expense
$
-
$
-
$
-
Ending Fund Balance
$
2,890,500
$
30,500
$
2,921,000
Page 4 of 8
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 103 -Criminal Justice
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$
390,000
$
257,725
$
647,725
Revenue
$
775,000
$
75
$
775,075
Expense
$
1,125,000
$
-
$
1,125,000
Ending Fund Balance
$
40,000
$
257,800
$
297,800
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 104 -Special Investigative Unit
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$
94,000
$
4,895
$
98,895
Revenue
$
8,000
$
5
$
8,005
Expense
$
8,000
$
-
$
8,000
Ending Fund Balance
$
94,000
$
4,900
$
98,900
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 107 -Community Events
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$
236,200
$
85,580
$
321,780
Revenue
$
227,400
$
20
$
227,420
Expense
$
227,400
$
-
$
227,400
Ending Fund Balance
$
236,200
$
85,600
$
321,800
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 108 -Paths &Trails
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$
13,300
$ 484
$
13,784
Revenue
$
2,000
$ 16
$
2,016
Expense
$
-
$ -
$
-
Ending Fund Balance
$
15,300
$ 500
$
15,800
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 109 -Real Estate Excise Tax
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$
3,379,100
$
803,607
$
4,182,707
Revenue
$
1,600,000
$
93
$
1,600,093
Expense
$
4,152,500
$
(138,015)
$
4,014,485
Ending Fund Balance
$
826,600
$
941,715
$
1,768,315
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 111-Impact Mitigation Fee
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$
4,836,500
$
468,055
$
5,304,555
Revenue
$
10,877,200
$
45
$
10,877,245
Expense
$
4,798,600
$
675,900
$
5,474,500
Ending Fund Balance
$
10,915,100
$
(207,800)
$
10,707,300
Page 5 of 8
Fund: 206 -Bond Redemption Fund
2023-2024 Original
Biennial Budget
2023-2024
Adjustments
2023-2024 Amended
Biennial Budget
Beginning Fund Balance
$ -
$ -
$ -
Revenue
$ 598,400
$ -
$ 598,400
Expense
$ 598,400
$ -
$ 598,400
Ending Fund Balance
$ -
$ -
$ -
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 302 - Capital Construction
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$
245,100
$ 302,531
$
547,631
Revenue
$
2,178,400
$ 16,128,569
$
18,306,969
Expense
$
2,178,400
$ 16,083,000
$
18,261,400
Ending Fund Balance
$
245,100
$ 348,100
$
593,200
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 304 -Street Capital Projects
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$
979,200
$
1,319,851
$
2,299,051
Revenue
$
12,718,900
$
(137,951)
$
12,580,949
Expense
$
12,385,700
$
(156,880)
$
12,228,820
Ending Fund Balance
$
1,312,400
$
1,338,780
$
2,651,180
Page 6 of 8
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 412 Water Stabilization
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ 955,500
$ 10,906
$ 966,406
Revenue
$ -
$ 94
$ 94
Expense
$ -
$ -
$ -
Ending Fund Balance
$ 955,500
$ 11,000
$ 966,500
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 413 -Water Capital
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$
3,821,600
$
3,737,341
$
7,558,941
Revenue
$
14,861,800
$
59
$
14,861,859
Expense
$
11,424,000
$
-
$
11,424,000
Ending Fund Balance
$
7,259,400
$
3,737,400
$
10,996,800
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 414 -Water Debt Service
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ -
$ -
$ -
Revenue
$ 1,502,600
$ -
$ 1,502,600
Expense
$ 1,502,600
$ -
$ 1,502,600
Ending Fund Balance
$ -
$ -
$ -
Page 7 of 8
Fund: 421 -Storm Drainage Utility
2023-2024 Original
Biennial Budget
2023-2024
Adjustments
2023-2024 Amended
Biennial Budget
Beginning Fund Balance
$
1,725,100
$
(314,382)
$
1,410,718
Revenue
$
3,490,100
$
82
$
3,490,182
Expense
$
4,905,504
$
(400,000)
$
4,505,504
Ending Fund Balance
$
309,696
$
85,700
$
395,396
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 422 -Storm Drainage Stabilization
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ 536,800
$ 6,166
$ 542,966
Revenue
$ -
$ 34
$ 34
Expense
$ -
$ -
$ -
Ending Fund Balance
$ 536,800
$ 6,200
$ 543,000
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 423 -Storm Drainage Capital Facil
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$
94,500
$
498,637
$
593,137
Revenue
$
1,200,000
$
(899,937)
$
300,063
Expense
$
1,200,000
$
(400,000)
$
800,000
Ending Fund Balance
$
94,500
$
(1,300)
$
93,200
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 424 -Storm Drainage Debt Service
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ -
$ -
$ -
Revenue
$ 355,300
$ -
$ 355,300
Expense
$ 355,300
$ -
$ 355,300
Ending Fund Balance
$ -
$ -
$ -
Page 8 of 8
Fund: 431 -Sewer Operating
2023-2024 Original
Biennial Budget
2023-2024
Adjustments
2023-2024 Amended
Biennial Budget
Beginning Fund Balance
$
4,022,800
$
1,885,875
$
5,908,675
Revenue
$
11,397,400
$
25
$
11,397,425
Expense
$
11,019,664
$
90,000
$
11,109,664
Ending Fund Balance
$
4,400,536
$
1,795,900
$
6,196,436
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 432 -Sewer Stabilization
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ 1,430,000
$ 16,270
$ 1,446,270
Revenue
$ -
$ 30
$ 30
Expense
$ -
$ -
$ -
Ending Fund Balance
$ 1,430,000
$ 16,300
$ 1,446,300
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 433 -Sewer Capital
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$
5,355,800
$
426,956
$
5,782,756
Revenue
$
23,668,400
$
44
$
23,668,444
Expense
$
15,001,900
$
-
$
15,001,900
Ending Fund Balance
$
14,022,300
$
427,000
$
14,449,300
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 434 -Sewer Debt Service
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$
550,000
$
8,878
$
558,878
Revenue
$
977,600
$
22
$
977,622
Expense
$
427,600
$
-
$
427,600
Ending Fund Balance
$
1,100,000
$
8,900
$
1,108,900
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 500 -Equipment Rental and Revolving
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$
3,748,900
$
241,182
$
3,990,082
Revenue
$
3,179,300
$
18
$
3,179,318
Expense
$
4,866,300
$
-
$
4,866,300
Ending Fund Balance
$
2,061,900
$
241,200
$
2,303,100
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 632 -Wastewater Treatment Facil Fee
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$
5,135,900
$
146,955
$
5,282,855
Revenue
$
5,052,000
$
45
$
5,052,045
Expense
$
2,252,000
$
-
$
2,252,000
Ending Fund Balance
$
7,935,900
$
147,000
$
8,082,900
Alternatives: Do not authorize and provide alternative guidance
Attachments: Ordinance No. OXX-23
ORDINANCE No. **-23
AN ORDINANCE OF THE CITY OF PORT ORCHARD,
WASHINGTON, AMENDING THE 2023-2024
BIENNIAL BUDGET AS ADOPTED BY ORDINANCE
NO. 046-22, TO RECOGNIZE EXPENDITURES AND
REVENUES NOT ANTICIPATED AT THE TIME OF
THE ADOPTION OF THE 2023-2024 BIENNIAL
BUDGET; PROVIDING FOR TRANSMITTAL TO
STATE; PROVIDING FOR PUBLICATION; AND
SETTING AN EFFECTIVE DATE.
WHEREAS, the City of Port Orchard adopted its 2023 — 2024 Biennial Budget
by Ordinance No.046-22; and
WHEREAS, the City desires to keep current on 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 2023 — 2024 Biennial Budget; and
WHEREAS, the City Council Approved Ordinance 053-22 creating i.o FTE for a
Code Enforcement I position and reducing Code Enforcement Officer II to i.o FTE
which is now reflected in the 2023-2024 Budget Salary Table; and
WHEREAS, the city will adjust all beginning fund balances to reflect actual
fund balances as of 01.01.2023; and
WHEREAS, the City will adjust Fund ool-the Current Expense fund- to reflect
additional expenditure and revenue activity related to park property purchase, City Hall
project cashflow funding, additional funding for the Community Events as well as Givens
Park and the Public Works Shop projects; and
WHEREAS, the City will adjust Fund 002-City Street to reflect accept TIB grant
funding for the Old Clifton Overlay Project; and
WHEREAS, the City will adjust Fund ill -Impact Fee Fund to reflect additional
spending for the Splash Pad, Community Events Center and Orchard Plaza from Park
Impact fees; and
WHEREAS, the City will adjust Fund 302 to reflect additional expenditure and
revenue activity related to park property purchase, City Hall project, the Community
Events Center, Port Orchard Plaza, Givens Park, and the Public Works Shop projects; and
WHEREAS, the City will adjust Fund 304 to reflect expenditure and revenue
activity related to TIP 1.1 and TIP 1.8; and
WHEREAS, the City will adjust Fund 421 to reflect activity related to the Storm
Drainage Property purchase; and
WHEREAS, the City will adjust Fund 423 to reflect activity related to the Storm
Drainage Property purchase; and
WHEREAS, the City will adjust Fund 431 to reflect activity additional
expenditure authority for a Sewer Rate Study; and
WHEREAS, the City will adjust all 2024 ending fund balances to reflect the
impact of the proposed budget amendments; 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. Exhibit A to the 2023 - 2024 Biennial Budget is amended as
shown on the Exhibit A attached hereto.
2023-2024 Biennial Budget
Fund No. I Fund Name
IType
I Ordinance-046-22 I
Adjustment I
Ordinance-XXX-23
001
Current Expense Fund
Revenue
$
37,042,700
$
7,864,100
$ 44,906,800
Expense
$
37,042,700
$
7,864,100
$ 44,906,800
002
City Street
Revenue
$
6,555,300
$
1,826,400
$ 8,381,700
Expense
$
6,555,300
$
1,826,400
$ 8,381,700
003
Stabilization
Revenue
$
2,890,500
$
30,500
$ 2,921,000
Expense
$
2,890,500
$
30,500
$ 2,921,000
103
Criminal Justice
Revenue
$
1,165,000
$
257,800
$ 1,422,800
Expense
$
1,165,000
$
257,800
$ 1,422,800
104
Special Investigative Unit
Revenue
$
102,000
$
4,900
$ 106,900
Expense
$
102,000
$
4,900
$ 106,900
107
Community Events
Revenue
$
463,600
$
85,600
$ 549,200
Expense
$
463,600
$
85,600
$ 549,200
108
Paths & Trails
Revenue
$
15,300
$
500
$ 15,800
Expense
$
15,300
$
500
$ 15,800
109
Real Estate Excise Tax
Revenue
$
4,979,100
$
803,700
$ 5,782,800
Expense
$
4,979,100
$
803,700
$ 5,782,800
111
Impact Fee
Revenue
$
15,713,700
$
468,100
$ 16,181,800
Expense
$
15,713,700
$
468,100
$ 16,181,800
206
Bond Redemption Fund
Revenue
$
598,400
$
-
$ 598,400
Expense
$
598,400
$
-
$ 598,400
302
Capital Construction
Revenue
$
2,423,500
$
16,431,100
$ 18,854,600
Expense
$
2,423,500
$
16,431,100
$ 18,854,600
304
Street Capital Projects
Revenue
$
13,698,100
$
1,181,900
$ 14,880,000
Expense
$
13,698,100
$
1,181,900
$ 14,880,000
411
Water - Operations
Revenue
$
10,685,800
$
813,500
$ 11,499,300
Expense
$
10,685,800
$
813,500
$ 11,499,300
412
Water - Stabilization
Revenue
$
955,500
$
11,000
$ 966,500
Expense
$
955,500
$
11,000
$ 966,500
413
Water - Capital Projects
Revenue
$
18,683,400
$
3,737,400
$ 22,420,800
Expense
$
18,683,400
$
3,737,400
$ 22,420,800
414
Water - Debt Service
Revenue
$
1,502,600
$
-
$ 1,502,600
Expense
$
1,502,600
$
-
$ 1,502,600
421
Storm Drainage -Operations
Revenue
$
5,215,200
$
(314,300)
$ 4,900,900
Expense
$
5,215,200
$
(314,300)
$ 4,900,900
422
Storm Drainage -Stabilization
Revenue
$
536,800
$
6,200
$ 543,000
Expense
$
536,800
$
6,200
$ 543,000
423
Storm Drainage -Capital Projects
Revenue
$
1,294,500
$
(401,300)
$ 893,200
Expense
$
1,294,500
$
(401,300)
$ 893,200
424
Storm Drainage -Debt Service
Revenue
$
355,300
$
-
$ 355,300
Expense
$
355,300
$
-
$ 355,300
431
Sewer -Operations
Revenue
$
15,420,200
$
1,885,900
$ 17,306,100
Expense
$
15,420,200
$
1,885,900
$ 17,306,100
432
Sewer -Stabilization
Revenue
$
1,430,000
$
16,300
$ 1,446,300
Expense
$
1,430,000
$
16,300
$ 1,446,300
433
Sewer - Capital Projects
Revenue
$
29,024,200
$
427,000
$ 29,451,200
Expense
$
29,024,200
$
427,000
$ 29,451,200
434
Sewer - Debt Service
Revenue
$
1,527,600
$
8,900
$ 1,536,500
Expense
$
1,527,600
$
8,900
$ 1,536,500
500
ER&R
Revenue
$
6,928,200
$
241,200
$ 7,169,400
Expense
$
6,928,200
$
241,200
$ 7,169,400
632
Wastewater Treatment Facility
Revenue
$
10,187,900
$
147,000
$ 10,334,900
Expense
$
10,187,900
$
147,000
$ 10,334,900
Grand Total
Revenue
1 $
189,394,400
$ 35,533,400
$
224,927,800
Grand Total
Expense
$
189,394,400
$ 35,533,400
$
224,927,800
SECTION 2. Severability. If any section, sentence, clause or phrase of this
ordinance should be held to be invalid or unconstitutional by a court of competent
jurisdiction, such invalidity or unconstitutionality shall not affect the validity of
constitutionality of any other section, sentence, clause or phrase of this ordinance.
SECTION ,i. Corrections. Upon approval of the city attorney, the city clerk and
the codifiers of this ordinance are authorized to make necessary technical corrections to
this ordinance, including, without limitation, the correction of clerical errors; references
to other local, state, or federal laws, codes, rules, or regulations; or section/subsection
numbering.
SECTION 4. This Ordinance shall be in full force and effect five (5) days after
posting and publication as required by law. A summary of this Ordinance may be
published in lieu of the entire ordinance, as authorized by State 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 27th day of
June 2023.
Rob Putaansuu, Mayor
ATTEST:
Brandy Wallace, MMC, City Clerk
APPROVED AS TO FORM: Sponsored by:
Charlie A. Archer, City Attorney
PUBLISHED:
EFFECTIVE DATE:
John Clauson, Councilmember
6/12/2023 2:45 PM
Personnel Position•
Elected Officials Positions Wages
Mayor 1 Annual 119,145.59
Council
7
Monthly 1,000
Total Elected 8.00
PositionsPersonnel
City Clerk
1
48.87
56.66
Police Chief
1
72.73
84.33
Community Development Director
1
67.79
78.61
Finance Director
1
67.79
78.61
Human Resources Directo
1 1
50.77
58.88
Public Works Director
1
64.39
74.68
Total Mayoral Direct Reports 6.00
Deputy City Clerk
1
32.95
38.19
Human Resources Specialist
1
31.40
36.41
Total Administration 2.00
Deputy Finance Director
1
50.77
58.88
Accounting Assistant 1
1
25.54
29.64
Accounting Assistant II
4
29.72
34.46
Accounting Assistant III
2
34.65
40.20
Accounting Assistant III / IT Specialist
1
35.90
41.62
Information Technology Manager 1 55.71 64.60
IT Support Specialist 1 35.68 41.37
Total Finance/IT 11.00
Deputy Director Community Development 1 55.71 64.60
Permit Center Manager 1 38.15 44.24
Permit Tech 1 29.91 34.68
Permit Clerk
2
26.70
30.97
Permit Center Assistant
0.50
25.54
29.64
Senior Planner
2
43.31
50.22
Plans Examiner/Building Inspector II
1
40.88
47.41
Associate Planner
1
39.24
45.51
Assistant Planner
1
31.40
36.41
Building Inspector 1
1
36.85
42.73
Code Enforcement Officer 1
1
31.40
36.41
Code Enforcement Officer 11
1
1 35.90
41.62
Parking Enforcement Officer (2 PT)
1
28.35
32.88
Total Community Development 14.50
Municipal Court Judge
0.6
Annual
118,634.88
Municipal Court Administrator
1
50.77
58.88
Lead Clerk
1
30.64
36.62
Court Clerk
2
25.89
30.91
Total Judicial 4.60
Deputy Police Chief
1
63.37
73.51
Police Services Coordinator
1
34.47
41.17
Records Evidence Specialist
3.7
25.77
30.76
Sergeant
5
51.65
57.19
Patrol Officer
18
34.65
1 47.58
Total Police Department 28.70
6/12/2023 2:45 PM
Personnel Position•
Personnel PositionsFirst
City Engineer 1
6
63.40
After 5 Yrs.
73.51
Assistant City Engineer
1
55.71
64.60
Operations Manager
1
48.87
56.66
Utility Manager
1
48.87
56.66
Utilities Compliance Specialist
1
35.90
41.62
Civil Engineer 1
1
39.24
45.51
Civil Engineer 11
1
46.65
54.10
Stormwater Program Manager
1
40.88
47.41
GIS Specialist/Development Review
Assistant
1
40.88
47.41
Public Works Procurement Specialist
1
38.15
44.24
Project Coordinator/Inspector
1
39.24
45.51
Office Assistant II
Public Works Foreman
1
1
26.70
38.38
30.97
fter 5 Yrs.
45.82
Mechanic
2
31.98
38.19
Electrician
1
33.92
40.51
Public Works Personnel
12
31.01
37.03
WA/SW/Storm Coordinators
3
33.33
1 39.79
Public Works Laborer
1 2
1 23.10
27.59
Total Public Works 33.00
Minimum Maximum
Seasonal Public Works Hourly 16.22 21.63
Intern Hourly 16.22 21.63
Temporary Employee Hourly 16.22 21.63
6/12/2023 2:45 PM
Personnel Position Listing
Elected Officials Positions
Mayor 1 Annual 119,145.59
Council
7
Monthly 1,000
Total Elected 8.00
PositionsPersonnel
City Clerk
1
48.87
56.66
Police Chief
1
72.73
84.33
Community Development Director
1
67.79
78.61
Finance Director
1
67.79
78.61
Human Resources Director
1
50.77
58.88
Public Works Director
1
64.39
74.68
Total Mayoral Direct Reports 6.00
Deputy City Clerk
1
32.95
38.19
Human Resources Specialist
1
31.40
36.41
Office Assistant II
0
26.70
30.97
Total Administration 2.00
Deputy Finance Director
1
50.77
58.88
Accounting Assistant 1
1
25.54
29.64
Accounting Assistant II
4
29.72
34.46
Accounting Assistant III
2
34.65
40.20
Accounting Assistant III / IT Specialist
1
1 35.90
41.62
Information Technology Manager
1
55.71
64.60
IT Support Specialist
1
35.68
41.37
Total Finance/IT 11.00
Deputy Director Community Development 1
Permit Center Manager 1
Permit Tech 1
Permit Clerk 2
55.71
64.60
38.15
44.24
29.91
34.68
26.70
30.97
Permit Center Assistant
0.50
25.54
29.64
Senior Planner
2
43.31
50.22
Plans Examiner/Building Inspector 11
1
40.88
47.41
Associate Planner
1
39.24
45.51
Assistant Planner
1
31.40
36.41
Building Official
0
46.65
54.10
Building Inspector 1
1
36.85
42.73
Code Enforcement Officer
2
35.90
41.62
Parking Enforcement Officer (2 PT)
1
28.35
32.88
Total Community Development 14.50
Municipal Court Judge
0.6
Annual
118,634.88
Municipal Court Administrator
1
50.77
58.88
Lead Clerk
1
30.64
36.62
Court Clerk
2
25.89
30.91
Total Judicial 4.60
Deputy Police Chief
1
63.37
73.51
Police Services Coordinator
1
34.47
41.17
Records Evidence Specialist
3.7
25.77
30.76
Sergeant
5
51.65
57.19
Patrol Officer
18
34.65
47.58
Patrol Officer
0
34.65
47.58
Total Police Department 28.70
6/12/2023 2:45 PM
VW rersonnel Position•
City Engineer 1 63.40
73.51
Assistant City Engineer
1
55.71
64.60
Operations Manager
1
48.87
56.66
Utility Manager
1
48.87
56.66
Utilities Compliance Specialist
1
35.90
41.62
Civil Engineer 1
1
39.24
45.51
Civil Engineer II
1
46.65
54.10
Stormwater Program Manager
GIS Specialist/Development Review
Assistant
Public Works Procurement Specialist
1
40.88
47.41
1
40.88
47.41
1
38.15
44.24
Project Coordinator/Inspector
1
39.24
45.51
Office Assistant II
1
26.70
30.97
Public Works Foreman
1
38.38
45.82
Mechanic
2
31.98
38.19
Electrician
1
33.92
40.51
Public Works Personnel
12
31.01
37.03
WA/SW/Storm Coordinators
3
33.33
39.79
Public Works Laborer
2
23.10
27.59
Total Public Works 33.00
Minimum Maximum
Seasonal Public Works Hourly 16.22 21.63
Intern Hourly 16.22 21.63
Temporary Employee Hourly 16.22 21.63
2023-2024 Original
Biennial Budget
2023-2024
Adjustments
2023-2024 Amended
Biennial Budget
MBeginning
Fund Balance
$ 56,056,392
$
15,071,620
$
71,128,012
Revenue
$ 133,338,008
$
20,461,780
$
153,799,788
Expense
$ 127,103,735
$
20,809,306
$
147,913,041
Ending Fund Balance
$ 62,290,665
$
14,724,094
$
77,014,759
2023-2024 Original
Biennial Budget
2023-2024
Adjustments
2023-2024 Amended
Biennial Budget
Total Revenue
$ 189,394,400
$ 35,533,400
$ 224,927,800
Total Expense
$ 189,394,400
$ 35,533,400
$ 224,927,800
Governmental•
•Stabilization,•ecial,
2023-2024 Original
Debt
2023-2024
2023-2024 Amended
Fund: 001-Current Expense
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ 11,500,000
$
2,819,782
$
14,319,782
Revenue
$ 25,542,700
$
5,044,318
$
30,587,018
Expense
$ 34,850,943
$
5,055,300
$
39,906,243
Ending Fund Balance
$ 2,191,757
$
2,808,800
$
5,000,557
Fund: 002 -City Street Fund
2023-2024 Original
2023-2024
2023-2024 Amended
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ 1,270,792
$
1,500,376
$
2,771,168
Revenue
$ 5,284,508
$
326,024
$
5,610,532
Expense
$ 6,148,192
$
-
$
6,148,192
Ending Fund Balance
$ 407,108
$
1,826,400
$
2,233,508
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 003 -Stabilization Fund
Biennial Budget
$
Adjustments
30,460
$
Biennial Budget
2,740,960
Beginning Fund Balance
$ 2,710,500
Revenue
$ 180,000
$
40
$
180,040
Expense
$ -
$
-
$
-
Ending Fund Balance
$ 2,890,500
$
30,500
$
2,921,000
Fund: 103 -Criminal Justice
2023-2024 Original
2023-2024
2023-2024 Amended
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ 390,000
$
257,725
$
647,725
Revenue
$ 775,000
$
75
$
775,075
Expense
$ 1,125,000
$
-
$
1,125,000
Ending Fund Balance
$ 40,000
$
257,800
$
297,800
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 104 -Special Investigative Unit
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ 94,000
$
4,895
$
98,895
Revenue
$ 8,000
$
5
$
8,005
Expense
$ 8,000
$
-
$
8,000
Ending Fund Balance
$ 94,000
$
4,900
$
98,900
Fund: 107 -Community Events
2023-2024 Original
2023-2024
2023-2024 Amended
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ 236,200
$
85,580
$
321,780
Revenue
$ 227,400
$
20
$
227,420
Expense
$ 227,400
$
-
$
227,400
Ending Fund Balance
$ 236,200
$
85,600
$
321,800
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 108 - Paths & Trails
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ 13,300
$ 484
$ 13,784
Revenue
$ 2,000
$ 16
$ 2,016
Expense
$ -
$ -
$ -
Ending Fund Balance
$ 15,300
$ 500
$ 15,800
Fund: 109 -Real Estate Excise Tax
2023-2024 Original
2023-2024
2023-2024 Amended
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ 3,379,100
$
803,607
$
4,182,707
Revenue
$ 1,600,000
$
93
$
1,600,093
Expense
$ 4,152,500
$
(138,015)
$
4,014,485
Ending Fund Balance
$ 826,600
$
941,715
$
1,768,315
Fund: 111-Impact Mitigation Fee
2023-2024 Original
2023-2024
2023-2024 Amended
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ 4,836,500
$
468,055
$
5,304,555
Revenue
$ 10,877,200
$
45
$
10,877,245
Expense
$ 4,798,600
$
675,900
$
5,474,500
Ending Fund Balance
$ 10,915,100
$
(207,800)
$
10,707,300
Fund: 206 -Bond Redemption Fund
2023-2024 Original
2023-2024
2023-2024 Amended
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ -
$ -
$ -
Revenue
$ 598,400
$ -
$ 598,400
Expense
$ 598,400
$ -
$ 598,400
Ending Fund Balance
$ -
$ -
$ -
Fund: 302 -Capital Construction
2023-2024 Original
2023-2024
2023-2024 Amended
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ 245,100
$
302,531
$
547,631
Revenue
$ 2,178,400
$
16,128,569
$
18,306,969
Expense
$ 2,178,400
$
16,083,000
$
18,261,400
Ending Fund Balance
$ 245,100
$
348,100
$
593,200
Fund: 304 -Street Capital Projects
2023-2024 Original
2023-2024
2023-2024 Amended
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ 979,200
$
1,319,851
$
2,299,051
Revenue
$ 12,718,900
$
(137,951)
$
12,580,949
Expense
$ 12,385,700
$
(156,880)
$
12,228,820
Ending Fund Balance
$ 1,312,400
$
1,338,780
$
2,651,180
Fund: 412 -Water Stabilization
2023-2024 Original
2023-2024
2023-2024 Amended
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ 955,500
$ 10,906
$ 966,406
Revenue
$ -
$ 94
$ 94
Expense
$ -
$ -
$ -
Ending Fund Balance
$ 955,500
$ 11,000
$ 966,500
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 413 - Water Capital
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ 3,821,600
$
3,737,341
$
7,558,941
Revenue
$ 14,861,800
$
59
$
14,861,859
Expense
$ 11,424,000
$
-
$
11,424,000
Ending Fund Balance
$ 7,259,400
$
3,737,400
$
10,996,800
Fund: 414 -Water Debt Service
2023-2024 Original
2023-2024
2023-2024 Amended
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ -
$ -
$ -
Revenue
$ 1,502,600
$ -
$ 1,502,600
Expense
$ 1,502,600
$ -
$ 1,502,600
Ending Fund Balance
$ -
$ -
$ -
Fund: 421-Storm Drainage Utility
2023-2024 Original
2023-2024
2023-2024 Amended
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ 1,725,100
$
(314,382)
$
1,410,718
Revenue
$ 3,490,100
$
82
$
3,490,182
Expense
$ 4,905,504
$
(400,000)
$
4,505,504
Ending Fund Balance
$ 309,696
$
85,700
$
395,396
Fund: 422 -Storm Drainage Stabilization
2023-2024 Original
2023-2024
2023-2024 Amended
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ 536,800
$ 6,166
$ 542,966
Revenue
$ -
$ 34
$ 34
Expense
$ -
$ -
$ -
Ending Fund Balance
$ 536,800
$ 6,200
$ 543,000
Fund: 423 -Storm Drainage Capital Facil
2023-2024 Original
2023-2024
2023-2024 Amended
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ 94,500
$
498,637
$
593,137
Revenue
$ 1,200,000
$
(899,937)
$
300,063
Expense
$ 1,200,000
$
(400,000)
$
800,000
Ending Fund Balance
$ 94,500
$
(1,300)
$
93,200
Fund: 424 -Storm Drainage Debt Service
2023-2024 Original
2023-2024
2023-2024 Amended
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ -
$ -
$ -
Revenue
$ 355,300
$ -
$ 355,300
Expense
$ 355,300
$ -
$ 355,300
Ending Fund Balance
$ -
$ -
$ -
Fund: 431-Sewer Operating
2023-2024 Original
2023-2024
2023-2024 Amended
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ 4,022,800
$
1,885,875
$
5,908,675
Revenue
$ 11,397,400
$
25
$
11,397,425
Expense
$ 11,019,664
$
90,000
$
11,109,664
Ending Fund Balance
$ 4,400,536
$
1,795,900
$
6,196,436
Fund: 432 -Sewer Stabilization
2023-2024 Original
2023-2024
2023-2024 Amended
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ 1,430,000
$ 16,270
$ 1,446,270
Revenue
$ -
$ 30
$ 30
Expense
$ -
$ -
$ -
Ending Fund Balance
$ 1,430,000
$ 16,300
$ 1,446,300
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 433 -Sewer Capital
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ 5,355,800
$
426,956
$
5,782,756
Revenue
$ 23,668,400
$
44
$
23,668,444
Expense
$ 15,001,900
$
-
$
15,001,900
Ending Fund Balance
$ 14,022,300
$
427,000
$
14,449,300
Fund: 434 -Sewer Debt Service
2023-2024 Original
2023-2024
2023-2024 Amended
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ 550,000
$
8,878
$
558,878
Revenue
$ 977,600
$
22
$
977,622
Expense
$ 427,600
$
-
$
427,600
Ending Fund Balance
$ 1,100,000
$
8,900
$
1,108,900
2023-2024 Original
2023-2024
2023-2024 Amended
Fund: 500 -Equipment Rental and Revolving
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ 3,748,900
$
241,182
$
3,990,082
Revenue
$ 3,179,300
$
18
$
3,179,318
Expense
$ 4,866,300
$
-
$
4,866,300
Ending Fund Balance
$ 2,061,900
$
241,200
$
2,303,100
Fund: 632 -Wastewater Treatment Facil Fee
2023-2024 Original
2023-2024
2023-2024 Amended
Biennial Budget
Adjustments
Biennial Budget
Beginning Fund Balance
$ 5,135,900
$
146,955
$
5,282,855
Revenue
$ 5,052,000
$
45
$
5,052,045
Expense
$ 2,252,000
$
-
$
2,252,000
Ending Fund Balance
$ 7,935,900
$
147,000
$
8,082,900
City Hall Improvements - $11 million
Project is for improving the building exterior including roofing, siding, windows, HVAC system, Solar array and some interior updates.
Design to Ad (100%) 10.01.2020
Permit Fees
PSE
Construction (incl Sales Tax) 06.13.2023
Construction Mgmt. Services
Project Contingency
Total
03.01.2023 $565,000
$45,000
$100,000
06.01.2024 $9,015,000
$350,000
$925,000
$11,000,000
City Hall Improvements Debt Options
$10.5 million 15 3.8%
$933,000
$13,946,500
$10.5 million 20 4.05%
$780,000
$15,560,000
$11 million 15 3.8%
$976,000
$14,602,000
$11 million 20 4.05%
$817,000
$16,303,000
85% General Fund/REET 1
5% Water Fund
5% Storm Fund
5% Sewer Fund
$663,000-$829,600
$39,000-$48,000
$39,000-$48,000
$39,000-$48,000
RESOLUTION NO.
A RESOLUTION OF THE CITY OF PORT ORCHARD, WASHINGTON, DECLARING ITS
OFFICIAL INTENT TO REIMBURSE CAPITAL EXPENDITURES IN CONNECTION
WITH CERTAIN CAPITAL PROJECTS FROM PROCEEDS OF A FUTURE
BORROWING.
WHEREAS; The Port Orchard City Hall facility was constructed in 1999. Through the years,
weather, normal wear and tear, and increased staffing have triggered a need to update and
renovate the building; and
WHEREAS; The City Council approved a construction contract at the June 13,2023
meeting for the City Hall Construction; and
WHEREAS; The City intends on financing the project costs by issuing debt and
intend on using city funds to cash flow the project until the debt can be issued; now
therefore
THE CITY COUNCIL OF THE CITY OF PORT ORCHARD, WASHINGTON, HEREBY RESOLVES
AS FOLLOWS:
THAT:
Section 1. Findings.
1.1 The City of Port Orchard, Washington (the "City") intends to make expenditures for
the Project (identified below) from funds that are available but that are not (and are not
reasonably expected to be) reserved, allocated on a long-term basis, or otherwise set aside for
those expenditures, and reasonably expects to be reimbursed for those expenditures from
proceeds of bonds or other obligations ("bonds") issued to finance those expenditures.
1.2 Certain federal regulations (the "federal reimbursement regulations") relating to
the use of proceeds of tax exempt bonds to reimburse the issuer of the bonds for expenditures
made before the issue date of the bonds require, among other things, that not later than 60 days
after payment of the original expenditure the City (or any person designated by the City to do so
on its behalf) declare a reasonable official intent to reimburse those expenditures from proceeds
of bonds.
Section 2. Description of Project for Which Expenditures are to be Made. The City intends
to make (and/or, not more than 60 days before the date of this declaration, has made)
expenditures, and reasonably expects to reimburse itself for those expenditures from proceeds of
bonds, to fund the City Hall Renovations Project designed to replace siding, windows, HVAC
system and minor interior renovations, and a solar array (the "Project").
Section 3. Maximum Principal Amount and Authorization of Obligations Expected to be
Issued for the Project. The City expects that the maximum principal amount of bonds that will be
issued to finance the Project is expected to be not more than $11,000,000 plus costs of issuance of
the bonds and such principal amount is authorized to be issued pursuant to a bond ordinance to
Resolution No.
Page 2 of 2
be presented to the City Council on a date deemed appropriate by the Finance Director, in
consultation with the Finance Committee. This resolution authorizes the preparation of all
necessary bond documents and constitutes due authorization of the bonds to the extent necessary
to authorize expenditures of available funds of the City in anticipation of the receipt of bond
proceeds.
Section 4. Declaration Reasonable. The City Council has reviewed its existing and
reasonably foreseeable budgetary and financial circumstances and has determined that the City
reasonably expects to reimburse itself for expenditures for the Project from proceeds of bonds
because the City has no funds available that already are, or are reasonably expected to be,
reserved, allocated on a long-term basis, or otherwise set aside by the City for those expenditures
on the Project.
Section 5. Limitations on Uses of Reimbursement Amounts. The City will not, within one
year after the expected reimbursement, use amounts corresponding to proceeds received from
bonds issued in the future to reimburse the City for previously paid expenditures for the Project in
any manner that results in those amounts being treated as replacement proceeds of any tax
exempt bonds, i.e., as a result of being deposited in a reserve fund, pledged fund, sinking fund or
similar fund (other than a bona fide debt service fund) that is expected to be used to pay principal
of or interest on tax exempt bonds. Nor will the City use those amounts in any manner that
employs an abusive arbitrage device to avoid arbitrage restrictions.
Section 6. Date of Declaration. This declaration of official intent shall be dated as of the
date of adoption of this resolution.
Section 7. Ratification and Confirmation. Any actions of the City or its officers prior to the
date thereof and consistent with the terms of this resolution are ratified and confirmed.
Section 8. Effective Date. This resolution shall be in full force and effect from and after its
adoption and approval.
PASSED by the City Council of the City of Port Orchard, SIGNED by the Mayor and attested
by the City Clerk in authentication of such passage this 27t" day of June 2023.
Robert Putaansuu, Mayor
ATTEST:
Brandy Wallace, MMC, City Clerk