2023-2024 Final BudgetCITY OF PORT ORCHARD
The mission of the City of Port Orchard is to promote economic development and prosperity within our
community while simultaneously providing quality support and services to our residents. We are dedicated
to providing a high level of public safety, infrastructure, and economic strength while preserving our small-
town character.
2023-2024
BUDGET
FOR FISCAL YEAR JANUARY 1, 2023 THROUGH DECEMBER 31, 2024
ADOPTED BY:
City Council
Port Orchard, Washington
ORDINANCE NO. 046-22
PREPARED BY:
Finance Department
FINANCE DIRECTOR
Noah Crocker
DEPUTY FINANCE DIRECTOR
Rebecca Zick
ACCOUNTING ASSISTANTS
Kathy Cain
Gretchen Isaksson
Teresa Kim
Deborah Kong
Kori Pearson
Patti Saltsgaver
Janell Smith
Susan Unser
TABLE OF CONTENTS
INTRODUCTION
Mayor's Letter........................................................................................................................1
CityOverview.........................................................................................................................5
GeneralInformation..............................................................................................................8
StatisticalInformation...........................................................................................................9
BudgetProcess.......................................................................................................................11
BudgetCalendar.....................................................................................................................12
OrdinanceNo. 046-22............................................................................................................13
OrganizationCharts...............................................................................................................19
Officials...................................................................................................................................21
Boards and Commissions.......................................................................................................22
CouncilCommittees...............................................................................................................25
CouncilGoals..........................................................................................................................27
FinancialMessage..................................................................................................................28
BudgetGuide.........................................................................................................................29
Financial Policies Resolution 053-20......................................................................................55
Citywide Revenues & Expenditures.......................................................................................67
Summary of Revenues...........................................................................................................68
Summary of Expenditures......................................................................................................69
2023-2024 Budget Revenues by Category.............................................................................70
2023-2024 Budget Expenditures by Category.......................................................................71
FundBalance Changes...........................................................................................................72
TransferSchedule..................................................................................................................74
GENERAL FUNDS
Overview................................................................................................................................76
Revenues & Expenditures......................................................................................................78
FundBalance..........................................................................................................................79
GENERAL GOVERNMENTAL REVENUES
Current Expense Revenues....................................................................................................81
CityStreet Revenues..............................................................................................................90
GENERAL GOVERNMENTAL EXPENDITURES
Current Expense Expenditures...............................................................................................93
General Governmental Expenditures Overview....................................................................94
City Street Expenditures........................................................................................................102
Administration Department...................................................................................................104
Legislative- City Council.....................................................................................................105
Executive— Mayor..............................................................................................................107
HumanResources...............................................................................................................110
CityClerk.............................................................................................................................114
Administration Operating Expenses...................................................................................118
FinanceDepartment..............................................................................................................120
Finance and Information Technology................................................................................121
Finance Operating Expenses..............................................................................................124
MunicipalCourt.....................................................................................................................127
MunicipalCourt..................................................................................................................128
Municipal Court Operating Expenses.................................................................................131
PoliceDepartment.................................................................................................................132
PoliceDepartment.............................................................................................................133
Police Department Operating Expenses............................................................................136
Community Development Department.................................................................................138
Community Development..................................................................................................139
Community Development Operating Expenses.................................................................146
PublicWorks Department......................................................................................................147
PublicWorks.......................................................................................................................148
Public Works Operating Expenses......................................................................................159
Public Works Street Operating Expenses...........................................................................161
ENTERPRISE FUNDS -OPERATIONS
Utility Overview (Water Sewer & Storm Drainage)...............................................................165
REVENUES: ............................................................................................................................. 166
Enterprise Funds -Operations Overview.................................................................................167
Water Utility Operations........................................................................................................168
Storm Drainage Utility Operations........................................................................................170
Sewer Utility Operations........................................................................................................172
EXPENDITURES: ....................................................................................................................174
Water Utility Operations........................................................................................................175
Storm Drainage Utility Operations........................................................................................176
Sewer Utility Operations........................................................................................................177
SPECIAL REVENUE FUNDS
REVENUES: ............................................................................................................................ 179
Special Revenue Funds Overview..........................................................................................180
CriminalJustice......................................................................................................................181
Special Investigative Unit.......................................................................................................181
CommunityEvents.................................................................................................................182
Paths& Trails.........................................................................................................................182
RealEstate Excise Tax............................................................................................................182
ImpactFees............................................................................................................................183
EXPENDITURES: ....................................................................................................................184
CriminalJustice......................................................................................................................185
Special Investigative Unit.......................................................................................................185
CommunityEvents.................................................................................................................186
Paths& Trails.........................................................................................................................186
RealEstate Excise Tax............................................................................................................186
ImpactFees............................................................................................................................187
CAPITAL PROJECTS FUNDS
REVENUES..............................................................................................................................189
Capital Projects Overview......................................................................................................190
CapitalConstruction..............................................................................................................191
StreetCapital Projects...........................................................................................................191
WaterCapital Fund................................................................................................................192
Storm Drainage Capital Fund.................................................................................................193
SewerCapital Fund................................................................................................................193
EXPENDITURES......................................................................................................................194
Capital Projects Overview......................................................................................................194
CapitalConstruction..............................................................................................................195
StreetCapital Projects...........................................................................................................195
WaterCapital Fund................................................................................................................196
Storm Drainage Capital Fund.................................................................................................196
SewerCapital Fund................................................................................................................196
DEBT SERVICE FUNDS
REVENUES..............................................................................................................................198
Debt Service Overview...........................................................................................................198
BondRedemption Fund.........................................................................................................199
WaterDebt Service Fund.......................................................................................................199
Storm Drainage Debt Service Fund........................................................................................199
Sewer Debt Service Fund.......................................................................................................199
EXPENDITURES......................................................................................................................200
Debt Service Overview...........................................................................................................200
BondRedemption Fund.........................................................................................................201
WaterDebt Service Fund.......................................................................................................201
Storm Drainage Debt Service Fund........................................................................................201
Sewer Debt Service Fund.......................................................................................................201
STABILIZATION / RESERVE FUNDS
REVENUES..............................................................................................................................203
Stabilization/Reserve Funds Overview..................................................................................204
General Fund Stabilization.....................................................................................................205
Water Stabilization Fund.......................................................................................................205
Storm Drainage Stabilization Fund........................................................................................205
Sewer Stabilization Fund........................................................................................................205
EXPENDITURES......................................................................................................................206
Stabilization/Reserve Funds Overview..................................................................................207
General Fund Stabilization.....................................................................................................208
Water Stabilization Fund.......................................................................................................208
Storm Drainage Stabilization Fund........................................................................................208
Sewer Stabilization Fund........................................................................................................208
EQUIPMENT REPLACEMENT & REVOLVING FUND (ERM
Equipment Replacement & Revolving Fund (ER&R).............................................................210
REVENUES..............................................................................................................................213
Equipment Rental and Revolving Overview..........................................................................213
Equipment Rental and Revolving..........................................................................................214
EXPENDITURES......................................................................................................................216
Equipment Replacement & Revolving Fund Overview..........................................................217
Equipment Rental and Revolving...........................................................................................218
GLOSSARY............................................................................................. 219
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CITY OF PORT ORCHARD
Office of the Mavor
City Hall ■ 216 Prospect Street • Port Orchard, WA 98366
Voice: (360) 876-4407 • Fax: (360) 895-9029
rputaansuu@cityofportorchard.us
www.cityofportorchard.us
To: Citizens of Port Orchard
Port Orchard City Council
Mayor's Budget Message
The 2023-2024 Biennial Budget was crafted to meet the needs of our growing City. The $41 million capital
budget invests in critical water and sewer and transportation projects. Additionally, this budget continues
to support public safety and continues our investment in pavement preservation with a $1.3 million
investment.
This budget supports sound financial policy thresholds while balancing the current needs for our programs
and citizens. This budget continues to invest in technology, innovation and streamlining processes for
better and more efficient use of our limited resources.
Operating Budget Highlights
Administration
• Renew and manage required contracts.
• Engage with the public to solicit feedback and communicate the actions and progress on
our city's projects and initiatives.
■ Facilitate and drive the process related to our new Community Center and the related
Master Plan Project.
Police Department
• Increase staffing levels to appropriately respond to community concerns and workload.
• Maintain accreditation through Washington Association of Sheriffs and Police Chiefs.
• Apply technology to reduce costs and increase responsiveness and transparency.
• Increase community engagement and outreach.
City of Port Orchard
2023-2024 Page 1 of 235
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City Clerk's Department
• Renew and manage required contracts.
• Improve the process related to the distribution of City Council meeting packets.
• Manage and improve the special events application processes to enhance public safety.
• Strengthen our public outreach and communication.
• Ensure timely and easily accessible public records.
Public Works Department
• Funding to keep public infrastructure and maintenance a high priority in our
transportation, water, sewer, and storm systems as well as continued investments in our
parks and facilities.
• Provides investments in Bridge and Road maintenance.
• Invests in new Public Works equipment for reliability, increased service standards, and for
the implementation of a residential street repair program.
• Provides funding for an additional entry level engineer to keep pace with our growing City
Finance Department
• Continuing investments in streamlining processes and moving toward more user friendly
and electronic platforms
• Continue to provide comprehensive and transparent financial reporting and project
accounting
Information Technology Department
• Establish a citywide computer replacement cycle for the specification, acquisition, and
deployment of new equipment, and redeployment or disposal of old equipment.
• Promote and facilitate the purchase, and effective integration of technology, through the
evolution of emerging technologies and innovative solutions.
• Provide enhanced cybersecurity and data policy, to include the creation of a disaster
recovery and incident response plan.
• Develop and implement citywide information technology policies and procedures.
Human Resources Department
• Continue to recruit qualified and diverse candidates while promoting the City of Port
Orchard's culture as an employer of choice.
• Support the efforts of employee committees related to safety, wellness, and equity to
ensure a healthy, safe, and inviting work environment.
• Conduct a salary study to ensure competitive wages and benefits for recruitment and
retention purposes.
• Complete a review of personnel policies and procedures to ensure up-to-date and legally
defensible human resources practices.
City of Port Orchard
2023-2024 Page 2 of 235
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Department of Community Development
• 2024 Comprehensive Plan Periodic Update
• Housing Action Plan
• Coordinate with other departments to deliver capital projects including:
o Bethel Phase 1
o Marina Lift Station
o Bay Street Reconstruction (Frederick to Robert Geiger)
o Sidney/Pottery Improvements
o Well 11
o Givens Sport Court Remodel
• Manage the City's Community Event Center planning and design project.
• Continue pursuing grant funding to implement Community Event Center plazas, other
park projects identified in the City's Parks Plan, and housing opportunities.
Courts Department
• Continues to operate our court system in an effective and efficient manner.
Capital Budget Highlights
This Capital Budget completes the rebuilding of the Marina Pump Station, well #11 and other water
system improvements. The city is preparing for our next round of transportation projects with the design
of Bethel Phase I, construction of roundabouts at Bethel & Lincoln and continues the right-of-way
acquisitions for the Bay Street Pathway project and its final design. Park projects include improvements to
the McCormick Splash Pad Park and starting the design work for the shoreline restoration and public
spaces that surround the Community Center.
The Capital Budget was prepared with guidance from the City Council with the following principles:
• To maximize the return on investment and City resources
The 2023-2024 Biennial Budget funds the projects in our Comprehensive Plans
Capital Budget Highlights:
Capital Projects
Number of Projects
Funded
Parks & Facilities Capital Projects
4
$2,178,400
Transportation Capital Projects
8
$12,385,700
Water Capital Projects
6
$10,368,700
Storm Drainage Capital Projects
2
$1,200,000
Sewer Capital Projects
5
$14,832,900
Total Capital Projects
25
$40,965,700
City of Port Orchard
2023-2024 Page 3 of 235
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Capital Budget Project Detailed List:
Parks & Facility Capital Projects:
McCormick Splash Pad Retrofit
Shoreline & open space designs related to the Community Center
Transportation:
Bay Street Pedestrian Path Right of Way & final design
Bay Ped Pathway West -Situational Study
Bethel & Lincoln roundabout construction
Bethel Phase I Design
Bay Street Sea level rise design
Water Capital Proiects:
Well #11 Construction
Well #7 Treatment
Melcher Pumpstation
Sidney South Pumpstation
Storm Water Drainage Projects:
*Storm Drainage Comprehensive Plan- included in the Storm Operations Budget
Sewer Capital Projects:
Marina Pump Station
Modernization of sewer lift station controls
Conclusion
I would like to thank the professional staff for their input and hard work in writing this budget. I
look forward to working with the City's Finance Committee, Councilmembers and Citizens in the
implementation of our 2023-2024 biennial budget.
Sincerely,
Robert Putaansuu
Mayor
City of Port Orchard
2023-2024 Page 4 of 235
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CITY OVERVIEW
HISTORIC PORT ORCHARD
Port Orchard is the county seat of Kitsap. But it was not always the county seat, nor was it always called
Port Orchard.
Originally called Sidney, Port Orchard was platted in 1886 by Frederick Stevens,
who named it after his father Sidney. The Illinois inventor, Sidney M. Stevens came
west from DeKalb, IL for a family visit to the Long Lake area. He liked what he saw
so much that he paid $900 for 88 1/2 acres with the intention of creating atown.
4k )I�L
The boundaries were similar to those today -Sinclair Inlet on
the north, Mitchell Road on the east, South Street on the
1W south, and one block west of Short Street on the west. Early
industry was primarily lumber and the loggers that
frequented the nine saloons in town. The town of Sidney
SIDNEY STEVENS was incorporated September 15, 1890 and was the first in
Kitsap County to be both platted and incorporated.
Shortly after Sidney was platted, the Navy Department was
looking for a site for a second naval installation on the
Pacific Coast. Sidney residents took an active role in
influencing the commission of the Port Orchard Navy Yard
(now Puget Sound Naval Shipyard).
WN=111=1NININ&I0AN=1ki6'i
City of Port Orchard
2023-2024
Page 5 of 235
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The same year the Navy officially dedicated the Port Orchard Navy Yard, Sidney had its first big fire. The
town lost the original Sidney Hotel and a couple of residences on Prospect Street. In 1894, all buildings on
both sides of Bay between Sidney and Frederick
were burned down.
When the county was first established, the
county seat was placed in Port Madison. Sidney
decided it wanted the county seat and at the
general election in 1892, voters agreed since
,1 , ` Sidney had such bright development prospects.
NNA
"' In the middle of all this growth and occasional
disaster was a political fight of major
proportions. Harry Masterman Orchard, ship's
clerk attached to the flagship ! received
" credit for discovering the body of water that now
bears his name. In December 1892, the people
of Sidney requested the legislature and
separately to the Post Office Department to
change the name of their town to Port Orchard. The legislature refused. Charleston (now West Bremerton)
had also requested the name of Port Orchard. Commander Morong requested the Navy yard mail be routed
through the proposed Port Orchard post office.
Through a series of confusions and misunderstanding by various departments about the geography of
this region, the Port Orchard post office ended up in Sidney and the Charleston post office was in Port
Orchard. It stayed this way for ten years until Will Thompson, editor of the Sidney Independent, went into
State legislature (1902-03) and succeeded in restoring the Charleston post office to Charleston and the
Port Orchard post office to Port Orchard. In 1903 the legislature changed the name of Sidney to what we
know it as today... Port Orchard.
PORT ORCHARD TODAY
Port Orchard is located on the Sinclair Inlet of
the Puget Sound. As a waterfront community we
are proud of our amenities. Our numerous
marinas provide visitors and boat dwellers alike
with convenient accommodations. Our downtown
corridor offers shopping, museums, entertainment,
galleries and dining. With ferry access from
Bremerton and Seattle, an excursion to Port
Orchard is an easy day trip or a weekend
getaway. When visiting our city, it is hard to miss
the majestic view of the Olympic Mountains and
the pride of military heritage just across the water
at the Puget Sound Naval Shipyard.
Port Orchard is business -friendly and customer service is our top priority. All city employees are trained
in customer service and are committed to providing you with services that exceed your expectations. If you
are thinking about opening a new business, wish to relocate your business, or grow your business, our staff
City of Port Orchard
2023-2024 Page 6 of 235
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are here to help you move seamlessly through the steps and get your business up and running in the City
of Port Orchard as soon as possible.
The city has an Economic Development/Tourism Committee, comprised of City Councilmembers and
City staff. The City of Port Orchard is also a part of the Kitsap Economic Development Alliance, whose
mission is through a partnership of government and business, attract and retain primary businesses to
Kitsap County and its individual communities, ensuring growth and a desirable quality of life.
CULTURAL ACTIVITIES
Port Orchard plays host to many festivals and events throughout the year. The Farmers Market is always
a favorite of local citizens and operates
Saturday from April to October. Late spring k
the fun of the Seagull Splat 5k and the Easte
hunt. Take pleasure in the evenings at Wate
Park enjoying the free Concerts by the Bay s
Summertime fun includes the Fathoms O'
Festival and the Grand Parade, concluding wi
Hot Rods at the High School festival. Close o
year with the Annual Festival of Chimes and I
and Jingle Bell Run in December, fun for the
family!
PUBLIC ACCESS & AMENITY PROJECTS
The 2023-2024 budget cycle will bring additional work on the Bay Street Pedestrian Pathway.
The City's Pedestrian Pathway project
continues to move forward with the final
phases of the pathway. Beginning at the foot -
ferry dock at Sidney, the pathway will make its
way along Bay Street ending at the Annapolis
dock. A long-term project, the pathway is
expected to be completed by 2026. The
pathway is part of Kitsap's countywide
Mosquito Fleet Trail. The Bay Street
Pedestrian Pathway provides a safe area for
walking and bicycling for local citizens and
tourists alike.
The South Kitsap Community Events Center
will provide a central gathering place and multi -purpose facility in downtown Port Orchard that will support
a multitude of functions for local and regional use. The facility will house the City's Regional Library branch
and support the community through public use of event and meeting space both large and small. The City
of Port Orchard continues to work towards making the city a place where its citizens want to live.
City of Port Orchard
2023-2024 Page 7 of 235
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GENERAL INFORMATION:
Form of Government
Type of Government
Location
County
Land Area
Population - 2022
Assessed Valuation (Taxable)
2023 PROPERTY TAX LEVY:
Regular Levy
Mayor -Council
Code City
Kitsap Peninsula
Kitsap
11.21 mil
16,400
2023 PROPERTY TAX RATE:
Port Orchard City
State School Levy
Kitsap County C.E.
Kitsap County Mental Health
Kitsap County Veterans Relief
Kitsap County Conservation Futures
P.U.D.
Port of Bremerton
S.K. Schools
S.K. Fire & Rescue
Kitsap Regional Library
Total Property Tax Rate
UTILITY TAX RATE:
Electric, Telephone, Solid Waste
Gas
Cable
PARKS & RECREATION:
Total Acreage
Number of Parks & Playgrounds
2,998,019,145
$3,411,191
1.121112
2.482415
0.587482
.025000
.013000
.026101
.044723
.197086
2.1070507
1.530971
.276157
8.411554
6%
6%
5%
71.76
18
GENERAL INFORMATION
STREETS:
Total Streets in Miles
Total Pedestrian Trails in Miles
SALES TAX RATE:
City
State
Criminal Justice
Kitsap County
Kitsap Transit
Emergency Communications KC
Mental Health Treatment Serv.
State Admin Fee State Admin
Sales Tax Rate
STATE EXCISE TAX RATE:
Water Utility
Sewer Utility
Storm Drainage Utility
HOTEL/MOTEL TAX RATE:
BUSINESS LICENSE FEE:
General Business
Non -Profit Business
76.5
7.64
0.94
6.50
0.10
0.35
1.10
0.20
0.10
0.01
9.30
5.029%
3.852%
1.750%
0.20%
$35.00
No Cost
2023 UTILITY BI-MONTHLY RATE:
Water $53.50 Base Rate Per Unit
+$3.85 per 1,000 gal. up to 5,000
+4.85 per 1,000 gal. 5,001 to 10,000
+$5.24 per 1,000 gal. 10,001 to 20,000
Sewer $163.00
Storm (Residential) $28.00
City of Port Orchard
2023-2024 Page 8 of 235
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STATISTICAL INFORMATION
Incorporated in 1890
Elevation: 72 feet
Latitude: 47.53 N, Longitude: 122.64 W
Population density: 1,700.5 people per square mile
Population in 2022: 16,400. Population change since 2021: 2.8% (15,960)
Females 8,184: (49.9%)
Males 8,216: (50.1 %)
Washington median age: 37.6 years
Median resident age: i 34.3 years
Education level of Port Orchard residents:
• High school or higher: 93.8%
• Bachelor's degree or higher: 20.9%
• Graduate or professional degree: 11.3%
• Unemployed:4.2%
Mean travel time to work (commute): 31.5 minutes
Marital status of Port Orchard residents:
• Never married: 23.42%
• Now married: 58.56%
• Separated:0.92%
• Widowed:5.93%
• Divorced: 12.1 %
City Parks:
• Central/Clayton Park
• DeKalb Pier
• Downtown Parks (includes both city and DNR tidelands)
• Etta Turner Park
• Givens Field/Active Club
• McCormick Village Park
• Paul Powers Park
• Rockwell Park
• Van Zee Park
• Windfall Place Tot Lot
City of Port Orchard
2023-2024 Page 9 of 235
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June, July and August offer warm days and blue skies. August is usually the warmest summer month with
an average high of 75F and low 53F. December and January are the coldest of the winter months with
January averaging 44F high and 34F low. A day or two of snow is not uncommon during the winter. Our
reputation for constant winter rain is undeserved although many fall and winter days are overcast.
9ff F
WF
70'F
WF
-9YF
49PF
WF
2CPF
Average Temperatures
Jan Feb Mar Apr May Jun Jul Aug Sep W Nov Dec
Daily high
S�
7"
Average
6 it
5 it
Daily low
4 in
3 it
2 it
US average
1 in
4 it
Precipitation
Jan Feb Mar Apr May Jun Jul Aug Sep W Nov Dec
Estimated median household income in 2021: $75,523 (it was $34,020 in 2000)
Port Orchard: $75,523
Washington: $82,400
Estimated per capita income in 2021: $34,165 (it was $16,382 in 2000)
Estimated median house or condo value in 2021: $377,700 (it was $117,000 in 2000)
Port Orchard:
Washington:
$377,700
$397,600
City
Average
US average
Mean prices in 2019: All housing units: $437,438; Detached houses: $461,689; Townhouses or other
attached units: $365,121; In 2-unit structures: $330,380; In 3-to-4-unit structures: $439,730; In 5-or-more
unit structures: $367,706; Mobile homes: $226,304; Occupied boats, RVs, vans, etc.: $78,537
Median gross rent in 2021: $1,491
Median real estate property taxes paid for housing units with mortgages in 2019: $3,027 (0.8%)
Median real estate property taxes paid for housing units with no mortgage in 2019: $2,883 (0.8%)
SOURCES:
httos://www.Doint2homes.com/US/Neiahborhood/WA/Port-Orchard-DemoaraDhics.htmI#Education
City-Data.com - http://www.city-data.com/city/Port-Orchard-Washinaton.html
U.S. Census Bureau -
httDs://www.census.aov/auickfacts/fact/table/Dortorchardcitvwashinaton/AG E295221 #AGE295221
Office of Financial Management - http://www.ofm.wa.gov/pop/apriI1/defauIt.asp
World Population - https://worldpopuIationreview.com/us-cities/port-orchard-wa-population
`The data presented is the most current information available.
City of Port Orchard
2023-2024 Page 10 of 235
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Budget Process
Preliminary Budget Development
Finance Director prepares revenue
projections for all funds: estimates
ending fund balance for the General
Fund.
Departments provided Budget
preparation material
Department Heads submit
departmental budgets and
supplemental requests
Mayor & Finance Director review "Preliminary Budget" and
supplemental requests and make budget
The Mayor's Preliminary Budget, including the
Mayor's Budget Message, is presented to the
Council, and made available to public.
Review/Discussion
Council sets broad goals,
initiatives, and policy, which
provides budget direction.
Finance Department compiles the
"Preliminary Budget requests" and
supplemental requests
City Clerk publishes notice of filing of preliminary
budget and notice of public hearing date.
=deliberate
udies are
te on City Council sets Public hearing on proposed
10
ests andproperty tax levy budget is held at Council meeting
es
Budget Adoption
Final Budget adopted by
City Council
Mid -biennial Review
Review
City transmits final budget to the
Division of Municipal Corporation in the
State Auditor's Office and to the
Association of Washington Cities
City Council hearing on
review outcome
Budget document made
available to the public
Revenue Hearing and
City Council sets property tax levy
for the following year
City of Port Orchard
2023-2024 Page 11 of 235
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BUDGET CALENDAR
2022 CALENDAR FOR PREPARATION AND ADOPTION OF 2023-2024
JUNE-JULY
AUGUST
BIENNIAL BUDGET
• Develop Budget Schedule
• Update City Comprehensive Plan
• Review Priorities and Policy direction from Council Biennial Budget Study Session
• Mayor discusses 2023-2024 fiscal year goals with Department Heads
• Personnel Salary and Benefits projections for 2023-2024
• Budget instructions provided to Dept for their proposed 2023-2024 budget
• Finance Director prepare estimates for revenue and ending fund balance
• Finance Director set schedule for Sept meeting with Dept Heads
SEPTEMBER
• Dept Heads submit budget and supplemental requests to the Finance Department
• Finance Department reviews Dept Budget WorksheetReport/Requests
• Mayor and Finance Dept review Budget Worksheet Report/Requests
• Finance Director and Mayor meet with Dept Heads to review budget requests
• Finance Department prepares Preliminary Budget Publication
OCTOBER
• Publication of notice of availability of the 2023-2024 Preliminary Budget for public
review and public hearing notice for the proposed final budget to be published
• Oct. 1- Preliminary Budget delivered to the City Council and available to the public
• Oct. 18- Finance Committee Meeting to Review Preliminary Budget
• Oct. 18-Council Study Session -Presentation on Revenue Sources
Oct. 18-Council Study Session- Preliminary 2023-2024 Budget
• Oct. 24- (TBD) All day Council Special meeting: Department budget review
• Oct. 25- Council Meeting -1st Public Hearing on 2023 Property Tax Levy as part of
the 2023-2024 Biennial Budget
• Oct. 25- Council Meeting -Adopting an Ordinance for the 2023 Property Tax Levy
NOVEMBER
• Nov. 8- Council Meeting Budget Discussion (Optional)
• Nov. 15-Finance Committee meeting to review the Proposed Final budget
• Nov. 15-Copies of Proposed Final budget made available to the public
• Nov. 15- Council Study Session on Proposed Final budget
• Nov. 22- Council Meeting: 2nd Public hearing of the Final 2023-2024 Budget
Ordinance
• Nov. 22- Council meeting Adopting the 2023-2024 final budget
City of Port Orchard
2023-2024 Page 12 of 235
DocuSign Envelope ID: EA463DDC-8F82-4F7E-846F-D56684C6BD17
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ORDINANCE NO. 046-22
AN ORDINANCE OF THE CITY OF PORT ORCHARD, WASHINGTON,
ADOPTING THE 2023-2024 BIENNIAL BUDGET AND SALARY
SCHEDULE; PROVIDING FOR SEVERABILITY AND PUBLICATION;
AND SETTING AN EFFECTIVE DATE.
WHEREAS, Washington state law requires the City to adopt a budget and
provides procedures for the filing of the budget, deliberations, public hearings and final
adoption of the budget; and
WHEREAS, consistent with those requirements, the City prepared the
preliminary budget for the 2023-2024 biennium, submitted it to the City Clerk, and it
has been publicly available beginning October 1, 2022; and
WHEREAS, the City Council Finance Committee met on October 18, 2022, to
review the Mayor's proposed preliminary budget and made recommendations; and
WHEREAS, the City Council held a comprehensive work study session on the
2023-2024 preliminary budget on October 18, 2022, and made recommendations on the
budget; and
WHEREAS, the City Council reviewed and supported the Equipment Rental
Revolving Fund budget proposal for the 2023-2024 biennium including the addition of
public work trucks, patrol vehicles and other new equipment; and
WHEREAS, the City Council held a public hearing on revenue sources and the
2023-2024 Biennial Budget on October 25, 2022, and received public input on city
priorities, public safety enhancements, cultural and recreational opportunities, and
other public services; and
WHEREAS, the City Council adopted the 2023 Property Tax Levy at its public
meeting on October 25, 2022; and
WHEREAS, the City Council stated its support for increasing non -represented
employees salary schedule by 4% to be included in the budget, effective January 1,
2023; and
WHEREAS, the City Council further examined and discussed the 2023-2024
biennial budget at its public meetings on November 8, 2022, and November 15, 2022;
and;
WHEREAS, a public hearing on the final budget was held at the City Council's
City of Port Orchard
2023-2024 Page 13 of 235
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Ordinance No. 046-22
Page 2 of 6
regular meeting of November 22, 2022, and a Notice of Public Hearing was published on
October 28, 2022, and November 4, 2022, in the Port Orchard Independent newspaper
(print and online), and on November 9, 2022, and November 16, 2022, in the Kitsap Sun
newspaper (print and online), and was posted on the City's website; and;
WHEREAS, the City Council held a second public hearing on November 22, 2022,
regarding the budget for the 2023-2024 biennium, and received public input on city
priorities, public safety enhancements, cultural and recreational opportunities, and
other public services; and
WHEREAS, consistent with the public notices described herein, a copy of the
2023-2024 preliminary budget has been on file with the City Clerk and copies available
from the Finance Department for examination by the public since October 1, 2022; and
WHEREAS, this Ordinance includes the 2023-2024 comprehensive biennial final
budget setting forth in summary form the totals of estimated revenues and
appropriations of each separate fund and the aggregate totals of all such funds
combined; and
WHEREAS, attached to this Ordinance is Exhibit A, the Personnel List of all
positions included and approved in the budget, effective Jan. 1, 2023; and
WHEREAS, the Personnel List of non -represented employees was adjusted to
include an additional 4% increase; and
WHEREAS, the Personnel List of represented employees were adjusted per the
terms of the various applicable contracts; now, therefore;
THE CITY COUNCIL OF THE CITY OF PORT ORCHARD, WASHINGTON, DO
ORDAIN AS FOLLOWS:
SECTION 1. The Budget of the City of Port Orchard for the 2023-2024 biennium, on file
with the City Clerk and by this reference is incorporated herein as if set forth in full, is hereby
adopted in its entirety. Estimated resources for the biennium, as set forth below, are hereby
appropriated for expenditure at the fund level:
City of Port Orchard
2023-2024 Page 14 of 235
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Ordinance No. 046-22
Page 3 of 6
Fund No.
Fund Name
Total Revenue
Total Expense
Appropriation
Appropriation
001
Current Expense
City Street
$
$
37,042,700
6,555,300
$
$
37,042,700
6,555,300
002
003
Stabilization
$
$
$
2,890,500
1,165,000
102,000
$
. $
$
2,890,500
1,165,000
102,000
103
Criminal Justice
104
_
Special Investigate Unit
107
Community Events
$
463,600
$
463,600
108
Paths & Trails
$
15,300
$
15,300
109
Real Estate Excise Tax
$
41979,100
j $
4,979,100
111
Impact Fee
_ _
$
15,713,700
$
15,713,700
206
( Bond Redemption Fund_
$
$
598,400
2,423,500
$
$
598,400
2,423,500
302
Capital Construction
304
I Street Capital Projects
$
13,698,100
$
13,698,100
411
Water - Operations
$
10,685,800
$
10,685,800
412
Water - Stabilization
$
955,500
$
955,500
413 ._
Water - Capital
$
18,683,400
t $
18,683,400
414 ,Water
- Debt Service
Storm Drainage- Operations
$
1,502,600
$
$
1,502,600
5_,215,200
421
$ 5,215,200
422 IStorm
Drainage- Stabilization
$
536,800
$
536,800
423 (Storm
Drainage- Capital
;
$
1,294,500
( $
1,294;500
424
Storm Drainage- Debt Service
$_
355,300
$
355,300
431
Sewer - Operations
$
15,420,200
$
15,420,200
432
Sewer- Stabilization
$
1,430,000
$
1,430,000
433
Sewer - Capital
�$
29,024,200
1 $
29,024,200
434 (Sewer
- Debt Service
(
$
1,527,600
( $
11527,600
500
Equipment Rental & Revolving
$
6,928,200
$
6,928,200
632
Wastewater Treatment Facil Fee $
10,187,900
$
10,187,900
Grand Total
$
189,394,400
$
189,394,400
SECTION 2. Salary Schedule. The 2023 Salary Schedule for authorized positions is
attached as Attachment A and hereby adopted.
SECTION 3. Transmittal. The City Clerk shall transmit a complete, certified copy of the
final budget as adopted to the state auditor and to the Association of Washington Cities per
RCW 35.34.120.
SECTION 4. SeverabilitV. If any section, sentence, clause or phrase of this Ordinance
City of Port Orchard
2023-2024 Page 15 of 235
DocuSign Envelope ID: EA463DDC-8F82-4F7E-846F-D56684C6BD17
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Ordinance No. 046-22
Page 4 of 6
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.
SECTION 6. Effective Date. This Ordinance shall take effect and be in full force and
effect five days after publication, as provided by law.
PASSED by the City Council of the City of Port Orchard, APPROVED by the Mayor and
attested by the Clerk in authentication of such passage this 22nd day of November 2022.
ATTEST:
DocuSigned by:
�b p4musw
Robert Putaansuu, Mayor
SPONSOR:
DocuSigned by:
'17AR('AZC'1 RQAARS
Brandy Wallace, MMC, City Clerk n Clauson, Councilmember
,�,�}1441111111f1f1�f�
pRT 0,9.
APPROVED AS TO FORM:Q�gpa-I
,�'
�••
DocuSigned by:•
4
AL
�-----4§�...
y •Cr{�
Charlotte Archer, City Attorney
R�� �
�'�-iD ti, •�[?� ��:
�9r�QfiWAS'�r��''`
�''"'1111111111W
PUBLISHED: November 25 2022
EFFECTIVE DATE: November 30, 2022
City of Port Orchard
2023-2024 Page 16 of 235
DocuSign Envelope ID: EA463DDC-8F82-4F7E-846F-D56684C6BD17
11 /18/2022 12:38 PM
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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 111
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 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 14.60
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 28.70 771
City of Port Orchard
2023-2024
Page 17 of 235
DocuSign Envelope ID: EA463DDC-8F82-4F7E-846F-D56684C6BD17
11/18/2022 12:38 PM
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TWO '- • "• •
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
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
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
Grand Totals
City of Port Orchard
2023-2024
Page 18 of 235
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ORCHARD.
Organization chart
Legislative Executive Judicial
Council
City Clerk/Asst to Mayor
I
Deputy City Clerk
Finance Director
Deputy Finance Director IT Manager
Accounting Assistant III/ IT Support Specialist
IT Specialist
Accounting Assistant III (2)
Accounting Assistant II (4)
Accounting Assistant I
Operations Manager
Foreman
Public Works Personnel (12)
Mechanic (2)
Public Works Laborer (2)
Seasonal Laborer (up to 4)
Public Works Director
City Engineer
GIS Specialist/Development
Review Assistant
Project Coordinator/Inspector
Assistant City Engineer
Civil Engineer II
Civil Engineer I
Mayor
Community Development
Director
Senior Planner (2)
Associate Planner
Deputy Director
Community Development
Plans Examiner/
Building Inspector II
Building Inspector I
Code Enforcement Officer II
Code Enforcement Officer I
Parking Enforcement Officer (2)
Utility Manager
Stormwater Program Manager
Utilities Compliance Specialist
Electrician
Coordinator (3)
Assistant Planner
Permit Center Manager
Permit Technician
Permit Clerk (2)
Permit Center Assistant
Office Assistant II
Public Works
Procurement Specialist
Human Resources Director
Human Resources Specialist
Police Chief
Police Services Coordinator Deputy Police Chief
Police Records/Evidence I
Specialist (3.7) Sergeants (5)
Patrol Officer (18)
Reserve Police Officer
Municipal Court
I
Judge (0.6)
I
Court Administrator
Lead Clerk
Court Clerk (2.6)
City of Port Orchard
2023-2024 Page 19 of 235
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ORCHARD .
Police
Patrol
Investigation
Records/
Evidence
City of Port Orchard
2023-2024
City Council ) Mayor ( Municipal Court
Human \ i City Clerk
Resources
Community 1 ( Public Works ) ( Finance
Development
Permits
Cashiering
Engineering Utilities
Streets
Planning
Water
Utility Billing
GIS
Parks
Building
Payroll
Capital Projects
Mechanical
Sewer
Code
Enforcement
Accounting
urchasing
Purchasing
Parking
IT
Enforcement
As of January 1, 2023
Page 20 of 235
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OFFICIALS
ELECTED OFFICIALS TERM EXPIRATION
MAYOR
Robert Putaansuu....................................................................................................... December 31, 2023
COUNCIL MEMBERS
POSITION NO. 1
Shawn Cucciardi.........................................................................................................
December 31, 2023
POSITION NO.
2
JayRosapepe
.............................................................................................................
December 31, 2025
POSITION No.
3
ScottDiener.................................................................................................................
December 31, 2025
POSITION No.
4
JohnClauson..............................................................................................................
December 31, 2023
POSITION No.
5
Cindy Lucarelli
.............................................................................................................
December 31, 2023
POSITION No.
6
FredChang.................................................................................................................
December 31, 2025
POSITION NO.
AT LARGE
Mark Trenary...............................................................................................................
December 31, 2023
APPOINTED OFFICIALS
Noah Crocker.................................................................................................................... Finance Director
Tony Lang...............................................................................................Public Works Director
MattBrown................................................................................................................................Police Chief
Nicholas Bond....................................................................................... Community Development Director
BrandyWallace............................................................................................................................ City Clerk
Timothy A. Drury...................................................................................................... Municipal Court Judge
Charlotte A. Archer of Inslee, Best, Doezie & Ryder, PS............................................................... Attorney
City of Port Orchard
2023-2024 Page 21 of 235
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BOARDS AND COMMISSIONS
ANIMAL CONTROL APPEAL BOARD
The animal control appeal board shall serve as the board of appeals for matters relating to declaration of potentially
dangerous animals (levels 2 and 3) as established in Ordinance No. 1607, codified in POMC Title 7, and all
subsequent amending ordinances thereto. Members shall consist of three members, who shall be appointed by the
Mayor and two members shall be City residents, and one member shall be a veterinarian who is licensed by the State
of Washington. Members shall serve a three-year term expiring December 31 sc
Board Members
Term Expiration
Veterinarian Dr. Nancy Isbell
December 31, 2023
Resident Lorraine Olsen
December 31, 2023
Resident Bjorn Bjorke
December 31, 2024
BUILDING BOARD OF APPEAL
The Building Board of Appeals consists of five individuals, one from each of the following
professionals or disciplines; and two alternate members, who shall be called by the board
chairperson to hear appeals during the absence or disqualification of a member. The Alternate
members shall be appointed for five years. Professionals or disciplines positions are as follows:
Position No. 1 Registered design professional with architectural experience or builder or
superintendent of building construction with at least ten years' experience, five of which shall
have been in responsible charge of work.
Position No. 2 Registered design professional with structural engineering experience
Position No. 3 Registered design professional with mechanical and plumbing engineering
experience or a mechanical contractor with at least ten years' experience, five of which shall
have been in responsible charge of work.
Position No. 4 Registered design professional with electrical engineering experience or an
electrical contractor with at least ten years' experience, five of which shall have been in
responsible charge of work.
Position No. 5 Registered design professional with fire protection engineering experience or a
fire protection contractor with at least ten years' experience, five of which shall have been in
responsible charge of work.
Board Members
Term Expiration
Position No.
1 David Fall, Architectural Professional
December 31, 2026
Position No.
2 Matt Zawlocki, Structural Engineering Professional
December 31, 2023
Position No.
3 Sean Hoynes, Mechanical and Plumbing Professional
December 31, 2027
Position No.
4 Kiele, Seth, Electrical Engineering Professional
December 31, 2024
Position No.
5 Faulkner Joseph, Fire Protection Engineer
December 31, 2025
Alternative No. 1 Baglio Robert
December 31, 2023
Alternative No. 2 Vacant
City of Port Orchard
2023-2024 Page 22 of 235
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CITY'S REPRESENTATIVE TO THE SOLID WASTE ADVISORY BOARD
Solid Waste is an advisory committee to assist in the development of programs and policies concerning solid waste
handling and disposal and to review and comment upon proposed rules, policies, or ordinances prior to their adoption.
The committee shall consist of a minimum of nine members. The Mayor shall appoint a City representative at the end
of their term.
Board Members
Stephanie Bailey December 31, 2024
CIVIL SERVICE COMMISSION
The commission members shall be appointed by the Mayor for six -year terms to expire on December 31st.
Commission members exercise the powers and perform the duties established by State law in connection with the
selection, appointment, and employment of police personnel of the City of Port Orchard.
Board Members
Term Expiration
Ken Kambich
December 31, 2028
Jerry Childs
December 31, 2023
Eric Worden
December 31, 2024
DESIGN REVIEW BOARD
The Design Review Board consists of five to seven members appointed by the Mayor for three-year terms which
expire on December 31st. Board members review development applications associated with development of the
downtown overlay district area and make recommendations to the Director of Planning regarding the applications'
consistency with adopted design guidelines.
Board Members
Term Expiration
Rebecca Wall
Professional Position #2
December 31, 2024
Scott Bonjukian
Professional Position #1
December 31, 2024
Ken Kambich
Lay Position #3
December 31, 2023
Steve Havert
Lay Position #2
December 31, 2025
Noel Larsen
Lay Position #1
December 31, 2025
KITSAP COUNTY GRANT RECOMMENDATION COMMITTEE
Committee members serve one-year terms. One board member shall be appointed by the Port Orchard City Mayor
for the Capital Grant Recommendation Committee, and one board member shall be appointed to the Services Grant
Recommendation Committee. The board provides input on the funding process and makes funding recommendations
according to the needs of the community.
Board Members
Term Expiration
Christine Stansberry (Capital Grant Recommendation Committee)
December 31, 2023
Sherie Ellington (Services Grant Recommendation Committee)
December 31, 2023
City of Port Orchard
2023-2024 Page 23 of 235
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KITSAP COUNTY PUBLIC FACILITIES DISTRICT BOARD
Members of the board of directors shall serve four-year terms and one board member shall be appointed by the
Port Orchard City Mayor at the end of their term.
Board Members Term Expiration
John Morrissey July 10, 2024
PLANNING COMMISSION
Planning Commission members serve a four-year term and are appointed by the Mayor and confirmed by the City
Council. The commission may act as the research and fact-finding agency of the city. To that end it may make such
surveys, analyses, research and reports a as are generally authorized or requested by the Council with the approval
of the Council. The Commission is comprised of at least seven residents of the City and one maybe a non-resident
of the City who meets on the first Tuesday evening of each month in the City Council Chambers.
Board Members
Term Expiration
Stephanie Bailey
December 31, 2024
Annette Stewart, Chair
December 31, 2024
Tyler McKlosky
December 31, 2026
Paul Fontenot
December 31, 2026
David Bernstein
December 31, 2023
Bek Ashby
December 31, 2023
Joe Morrison
December 31, 2023
City of Port Orchard
2023-2024 Page 24 of 235
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Council Committees
Members of the City Council are assigned to the following committees to assist in research and make
recommendations to the full council.
ECONOMIC DEVELOPMENT/TOURISM COMMITTEE
Committee responsibilities include public events and tourism related issues.
Current Members: Councilmembers Mark Trenary (Chair), Fred Chang, Shawn Cucciardi
Staff Liaison: Community Development Director
FINANCE COMMITTEE
Committee provides oversight of city budgeting, financial planning, and financial reporting.
Current Members: Councilmembers John Clauson (Chair), Jay Rosapepe, Shawn Cucciardi
Staff Liaison: Finance Director
CHIMES AND LIGHTS COMMITTEE
Committee recommends activities and advertisements on the subject and issues that have been
historically assigned to this committee.
Current Members: Councilmembers Cindy Lucarelli
Staff Liaison: City Clerk
LAND USE COMMITTEE
Committee reviews actions of the City regarding city property, including parks, streets, alleys, and
sidewalks. They also work on updating the City's Comprehensive Parks Plan.
Current Members: Councilmembers Scott Diener (Chair), Jay Rosapepe, Fred Chang
Staff Liaison: Community Development Director
City of Port Orchard
2023-2024 Page 25 of 235
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LODGING TAX ADVISORY COMMITTEE
Committee reviews lodging tax applications and provides recommendations to the Council for
distribution.
Current Members: Councilmembers Shawn Cucciardi (Chair), two Hoteliers, and two non -profits
Staff Liaison: City Clerk
SEWER ADVISORY COMMITTEE
Committee meets with the West Sound Utility District Commissioners to discuss the joint wastewater
treatment facility.
Current Members: Councilmembers Cindy Lucarelli, John Clauson, Mark Trenary
Staff Liaison: Utility Manager
TRANSPORTATION COMMITTEE
Committee meets to advise the mayor and city council on transportation issues and support city staff in
achieving the city's transportation objectives.
Current Members: Councilmembers Fred Chang (Chair) Scott Diener, Mark Trenary
Staff Liaison: Public Works Director
UTILITIES COMMITTEE
Committee members also serve as city representatives on the Sewer Advisory Committee meeting with
the West Sound Utility District Commissioners to discuss the Joint Wastewater Treatment Facility. The
committee reviews utility issues related to sewer, water, and stormwater.
Current Members: Councilmembers Cindy Lucarelli (Chair), Mark Trenary, John Clauson
Staff Liaison: Public Works Director
City of Port Orchard
2023-2024 Page 26 of 235
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Council Goals
The role of the city council in cities of all sizes is becoming more demanding and complex. To get anything
accomplished, elected officials must work together to define and agree upon mutual goals.
Port Orchard City Council Guiding Principles:
• Are we raising the bar?
• Are we honoring the past, but not living in the past?
• Are we building connections with outside partners?
• Is the decision -making process positively impacting diversity, equity, and inclusion?
The City Council and Mayor committed to using these questions in guiding the development of the 2023-
2024 budget.
City of Port Orchard
2023-2024 Page 27 of 235
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rr,4•ur; r
City of Port Orchard
Finance Director
216 Prospect Street, Port Orchard, WA 98366
Voice: (360) 876-4407 • Fax: (360) 895-9029
www. portorchardwa.gov
January 1, 2023
Dear Citizens, elected officials, and staff,
The City of Port Orchard has completed its third successful biennial budget as of Dec. 31, 2022. With its fourth
biennial budget for 2023-2024 the city continues to improve on its processes and delivery of services to the public.
As the Finance Director it's been my goal to find ways to improve processes by incorporating best practices and
maintaining the agility and flexibility to work smarter as our industry and technology evolves.
Over the next 24-months the city will be investing in important capital projects for the sewer utilities, water
utilities, and transportation system. Specifically, the city will be focused on the Marina Pump Station, Well #11,
and Bethel Lincoln Roundabout projects. Moreover, this budget continues to investment in our city's street
pavement preservation and maintenance program with a $1.3 million commitment to pavement preservation
and pothole repairs. Lastly, it includes investments in design work to competitively position the City for grant
opportunities on major transportation construction projects in the future.
The City is required to conduct a mid -biennial review and modification no sooner than September 1 and be
completed by the end of the year. If there are recommendations to modify the budget a public hearing on the
changes is required before actions are taken.
The City is still required to set the property levy for the coming year through a hearing process that needs to be
completed by the end of November. Both of these provisions, the budget modification hearing and the hearing
setting the tax levy, will continue the strong public oversight that citizens have come to expect.
Lastly, I have the honor to lead a fantastic finance department which is committed to improving city services. All
city employees throughout the various departments provide excellent public service and help this city continue
to grow responsibly.
I have been impressed by the support of the citizens and by their understanding and interest in their local
government.
Finally, I would like to thank the Mayor and Council members who have provided their thoughtful guidance and
leadership to make Port Orchard an even better place to live, work, and play.
Sincerely,
Noah D Crocker
Finance Director
City of Port Orchard
2023-2024 Page 28 of 235
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BUDGET GUIDE
The City of Port Orchard, Washington was incorporated on September 1, 1890, and operates
under the laws of the State of Washington applicable to code cities with a Mayor/Council form
of government.
Title 35A of the Revised Code of Washington (RCW) states that preparing and adopting a budget
is a legal requirement of all Cities. The budget is the lawful authority to expend public monies.
It also controls how, when, and on what, those monies are expended.
The City of Port Orchard's budget document is a policy document that reflects general principles
or plans and provides direction for the progress of the city in the upcoming biennium. The
guidelines developed during the budget process enable city departments to reach their goals as
authorized by Council. This document is also an operational guide in that each city department
has planned, formalized and described the actions it will take in the upcoming months to attain
the goals of the City Council. The budget document also provides our public with a view into the
operations of the City and can help develop an understanding of how each department relates
with another and how all departments work together to serve the public's best interest. The
budget discusses future goals and projects the City hopes to accomplish.
BUDGETING, REPORTING & ACCOUNTING
In 2018 the City changed its reporting methods from GAAP to Cash Basis. The City now reports
financial activity in accordance with the Cash Basis Budgeting, Accounting and Reporting System
(BARS) Manual prescribed by the State Auditor's Office under the authority of Washington State
law, Chapter 43.09 RCW. This manual prescribes a financial reporting framework that differs
from generally accepted accounting principles (GAAP) in the following manner:
• Financial transactions are recognized on a cash basis of accounting as described
below.
• Component units are required to be disclosed but are not included in the financial
statements.
• Government -wide statements, as defined in GAAP, are not presented.
• All funds are presented, rather than a focus on major funds.
• The Schedule of Liabilities is required to be presented with the financial statements
as supplementary information.
• Supplementary information required by GAAP is not presented.
• Ending balances are not presented using the classifications defined in GAAP.
City of Port Orchard
2023-2024 Page 29 of 235
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How BARS WORKS
Budgetary, Accounting, and Reporting System (BARS) utilizes a standard chart of accounts to
report financial activities of an entity. The City is required to use the revenue/expense chart of
accounts and procedures contained in the BARS manual for reporting purposes.
REVENUES:
The 300 series of BARS accounts designate all fund inflows by source. Revenue accounts 311-
369 represent the source of revenues to a fund. Non -revenue accounts are indicated by account
numbers 380 through 389. Accounts 391-397 characterize other financing sources in
governmental -type funds. For proprietary and similar trust funds, 311-369 and account 395,
represent revenues classified by source.
Below is a listing of the basic revenue accounts used by the City of Port Orchard.
310. Taxes
320. Licenses & Permits
330. Intergovernmental Revenues
340. Charges for Goods & Services
350. Fines & Penalties
360. Miscellaneous Revenues
370. Proprietary Income
380. Other Increases in Fund Resources
390. Other Financing Sources
The next two digits are required to further describe which resource the revenues come from.
Most revenue accounts have a total of five digits; however, some accounts may have two
additional digits added for descriptive purposes.
EXPENDITURES:
The 500 series of BARS accounts designate all fund outflows by function, activity, and character.
Expenditure accounts 510-579 represent current operating expenditures. 581-589 are non -
expenditure accounts. Expenditure accounts 591-593 depict debt service expenditures and
accounts 594-595 are capital outlay expenditures. Accounts 596-597 represent other financing
uses.
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Below is the listing of basic expenditure accounts used by the City of Port Orchard.
510.
General Government
520.
Public Safety
530.
Utilities
540.
Transportation
550.
Natural & Economic Environment
560.
Social Services
570.
Culture & Recreation
580.
Other Decreases in Fund Resources
591-593.
Debt Service
594-595.
Capital Expenditures
596-597.
Other Financing Uses
An additional two digits are required to further describe which function the basic account
supports (operating transfers being the exception to this rule).
The last descriptive coding is the two -digit object code. The object code applies to the article
purchased or the service obtained.
OBJECT CODES:
.10 Salaries & Wages
.20 Benefits
.30 Supplies
.40 Other Services & Charges
.60 Capital Outlays
.70 Debt Service: Principal
.80 Debt Service: Interest and Related Costs
.90 Interfund Payments for Services
The following chart summarizes the amount of detail required for Revenue & Expenditure coding.
Item Description
Fund
001
001
Department
1
0
Prime Digit
500 (Expenditures)
300 (Revenues)
Basic Account
510
310
Sub -Account
514
316
Element
514.20
316.40
Sub -Element
514.23
316.41
Object
514.23.30
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FUND:
Used to identify funds created and maintained for a particular purpose.
DEPARTMENT:
The City uses the optional Department category to differentiate expenses for individual
departments. Department Codes are as follows:
0 Revenues
1 Finance
2 Court
3 Police
4 Community Development
5 Public Works
6 Miscellaneous
7 Administration
PRIME DIGIT:
The first figure in the seven -digit account number.
If the first digit is:
1 - Indicates an asset account.
2 - Indicates a liability or equity account. It also denotes budgetary and nominal control accounts.
3 - Denotes revenue, non -revenue, or other financing source detail (subsidiary) account.
5 - Is an encumbrance, expenditure, non -expenditure or other financing use detail account.
BASIC/SUBACCOUNT:
Revenues - The numbers assigned to identify the source (origin or originating category) from
which revenues are obtained.
Expenditures - The numbers assigned to identify different categories of operations from which
expenditures/expenses are incurred.
ELEMENT/SUB ELEMENT:
Revenues - The numbers assigned to further identify specific types of revenues with a particular
Basic/Subcategory.
Expenditures - The numbers assigned to further identify specific types of activities related to the
particular Basic/Subcategory.
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OBJECT/SUB OBJECT:
Revenues - The City does not use object codes for revenues.
Expenditures - The numbers assigned to identify expenditures according to the character and the
type of items purchased or services obtained.
FUND ACCOUNTING
The City uses fund accounting to ensure compliance with legal requirements and to assist in the
budgeting operations of the different activities of the City. The 2023-2024 budget contains 27
funds. Each fund has a unique purpose. Each fund uses a separate set of self -balancing accounts
that comprises its cash and investments, revenues, and expenditures. The government's
resources are allocated to and accounted for in individual funds depending on their intended
purpose.
FUNDS:
The City maintains budgetary controls over its operating funds. Budgetary controls ensure
compliance with legal provisions embodied in the annual appropriated budget. Governmental
funds budgets are established in accordance with state law and are adopted on a fund level.
Personnel services are budgeted by position and by prorating the costs based on time allocation
to the various funds.
The City of Port Orchard accounts for and reports its resources in two fund types - Governmental
and Proprietary. Governmental funds account for activities associated with the running of the
City. These are supported largely by taxes. Proprietary funds account for services to the general
public that are, for the most part, financed by user fees and charges for the services provided by
the City.
GOVERNMENTAL FUND TYPES
Port Orchard's governmental funds are divided into the six categories, listed below, to ensure
proper accounting and reporting of resources.
GENERAL FUND (001-099)
This fund is the primary operating fund of the City. It is used to account for all financial resources
not accounted for in another fund. Included in the General Fund are Police, Municipal Court,
Engineering, Streets, Parks, Building, Planning, Finance, Legislative and Administration. These
services are supported by taxes, Charges for Goods and Services, Fines and Forfeits, Licenses &
Permits and Intergovernmental Revenues.
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SPECIAL REVENUES FUND (100-199)
These funds account for specific revenue sources that are restricted or committed to
expenditures for specified purposes of the City. The City has six special revenue funds that ensure
the revenues are used only for activities that meet the requirements dictated by the source of
the revenue.
DEBT SERVICE FUNDS (200-299)
Debt Service Funds account for the City's general governmental financial resources that are
expenditures for principal and interest. The City has one general governmental debt service fund.
CAPITAL PROJECTS FUNDS (300-399)
Acquisition or construction of capital projects for the general governmental are accounted for
here. The City has two Capital Project Governmental Funds. The Capital Construction Fund
receives transfers from other general funds or revenue from grant, bond, or loan proceeds to use
on capital projects. The Street Capital Projects Fund is for street projects; revenues from grant,
bond or loan dollars as well as transfers from other funds are placed here.
PROPRIETARY FUND TYPES
ENTERPRISE FUNDS (400-499)
Enterprise Funds are used to account for services provided to the public where most of the costs
are supported by user fees and charges.
Enterprise Operating funds are 411 Water, 421 Storm Drainage, 431 Sewer. These funds maintain
operations and repairs for the utilities.
Enterprise Capital Project funds: 413 Water, 423 Storm Drainage, 433 Sewer. These funds
construct the Enterprise funds capital projects.
Enterprise Debt Service Funds: 414 water, 424 storm drainage, & 434 sewer. These funds are
used for debt payments related to utilities.
INTERNAL SERVICE FUNDS (500-599)
These funds are used to report activity that provides goods or services to other funds,
departments, or agencies of the government.
In late 2018 the City created an Equipment Rental & Revolving Fund (ER&R) No. 500. The ER&R
fund is an Internal Service Fund that maintains and replaces the City's vehicle and equipment.
It is utilized for the repair, replacement, purchase, and operation of vehicles and equipment
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and for the purchase of equipment, materials, and supplies to be used in the administration
and operation of the fund.
FIDUCIARY FUND TYPES
AGENCY FUNDS (600-699):
Agency Funds represent assets held in a trustee or agency capacity for others and do not report
results of operation. The Trust and Agency Fund collects fees which the Treasurer, acting as
intermediary depository, shall distribute to the proper agencies on a regular and timely basis.
Examples of these fees include but are not limited to State court fines, County crime victim fines,
State building code fees, State concealed pistol licenses and background checks. The Wastewater
Treatment Facilities Fee Fund receives facility fees which are collected for the Joint Wastewater
Treatment Facility.
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General Fund (000'S)
Funded by: Property Tax, Sales
Tax, Utility Tax, Franchise Tax, Fuel
Tax, Other fees & grants.
Suppports the following services:
• Legislative & Executive
-Administrative & Records Svs
• Legal & Judicial
• Finance & IT
-Central Services
• Law Enforcement
• Building & Planning
• Engineering
• Parks
-Street Operations
-Transfer & Other
Special Revenue
Funds (100's)
State Shared Revenue, Hotel
Motel Tax, Real Estate Excise Tax
Fees Impact Fees, Developer
Fees,
Supports the following services
• Criminal Justice
-Tourism
• Development Projects
Debt Funds (200's)
Capital Projects
(300's)
Funded By: Grants, Loans,
Bonds, Transfers in from REET,
Impact Fees or other Funds
-Street Projects
• Facilities Projects
Enterprise Funds (400's)
Operations are funded by Rate
Payers.
Capital Projects funded by
Connection charges, Grants, Bonds,
Loans.
• Water
• Sewer
-Storm Drainage
Internal Service Funds
(500's)
Funded by Interfund Transfers
-Equipment Replacement &
Revolving Fund (ER&R)
Fiduciary
Agency Funds (600's)
State and Local pass through
funds
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CITY FUNDS
CURRENT EXPENSE —FUND 001
The Current Expense Fund is a general fund that accounts for all financial resources except those
required to be accounted for in another fund.
CITY STREET -FUND 002
City Street Fund is a general fund that accounts for City Street revenue sources, including
approximately 100% of the Motor Vehicle Fuel Tax, to be used for city street purposes. In 2016
a Transportation Benefit District (TBD) was created implementing a car tab fee to fund street
maintenance and repair projects. Revenues from the TBD are deposited into the City Street Fund
for projects. Expenses for all other street related operations, maintenance and improvements
are coded here as well. Beginning January 1, 2023 the city imposed a one -tenth of one percent
(0.1%) sales tax increase dedicated to transportation in the City of Port Orchard. The
Transportation Benefit District (TBD) funds may be used for transportation improvements that
preserve, maintain, operate, construct, and reconstruct the existing transportation infrastructure
of the City, consistent with chapter 36.73 RCW. All funds raised through the city shall be
expended only for such construction, reconstruction, preservation, maintenance, and operation
in accordance with the provisions of chapter 36.73 RCW as it now exists or is hereafter amended.
STABILIZATION -FUND 003
General Fund (Current Expense, Street): A City Stabilization amount of 17% (— 60 days) of its
annual allocated General Fund expenditure budget may be maintained annually as resources
allow. Funding may come from one-time revenues, monthly budgeted amounts from general
revenues, and transfers from ending fund balance as authorized by Council.
CRIMINAL JUSTICE -FUND 103
In 1990 the legislature passed a bill to provide funding for Criminal Justice to local governments.
These revenues are placed in this account and must be used exclusively for Criminal Justice
purposes.
SPECIAL INVESTIGATIVE UNIT -FUND 104
This special revenue fund was created to account for monies and property seized during drug
investigations per RCW 69.50.505. Monies paid into the fund are to be used by the Police
Department for drug enforcement purposes.
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COMMUNITY EVENTS -FUND 107
This is a special revenue fund where monies received from Hotel/Motel Transient (Stadium) Tax
per RCW 67.28 are accounted. These monies are to be used solely for the purpose of paying all
or any part of the cost of tourism promotion and acquisition or operation of tourism related
facilities.
PATHS & TRAILS -FUND 108
The purpose of this fund is to establish and maintain paths and trails for pedestrians, equestrians
or bicyclists as part of streets, roads & highways. Revenues come from the Motor Vehicle Fuel
tax. As required by RCW 47.30.030, no less than 0.42 percent of the total amount of funds
received will be placed into this fund. These funds may be held for a period of not more than 10
years and are to be expended on the purposes described above.
REAL ESTATE EXCISE TAX (REET) FUND 109
Real estate excise tax (REET) is levied on all sales of real estate. This tax is collected by the State
of Washington and a percentage is passed on to the City. There are two types of REET funds.
Each has specific ways in which they may be spent. This fund tracks the receipt and disbursement
of REET 1 and REET 2. According to RCW 82.46.010(2) REET 1 funding must be used for capital
projects identified in the capital facilities plan of the City's comprehensive plan. RCW
82.46.010(6) defines capital projects as "...those public works projects of a local government for
planning, acquisition, construction, reconstruction, repair, replacement, rehabilitation, or
improvement of streets; roads; highways; sidewalks; street and road lighting systems; traffic
signals; bridges; domestic water systems; storm and sanitary sewer systems; parks; recreational
facilities; law enforcement facilities; fire protection facilities; trails; libraries; administrative
facilities; judicial facilities river flood control projects..." The second quarter percent (REET2)
must also be used for financing capital projects specified in a capital facility plan element of the
comprehensive plan. With slight differences on what capital projects are eligible. For instance,
82.46.035(5) defines REET 2 capital project funds to be used for planning, acquisition,
construction, reconstruction, repair, replacement, rehabilitation, or improvement of streets;
roads; highways; sidewalks; street and road lighting systems; traffic signals; bridges; domestic
water systems; storm and sanitary sewer systems; and planning construction, reconstruction,
repair, rehabilitation or improvement of parks. Note that acquisition of land for parks is not a
permitted use for REET 2 although it is permitted for street, water and sewer projects. In 2011
legislature expanded the uses of REET both the first and second quarter. Cities may, with
restrictions, use REET 1 & 2 for operation and maintenance of existing capital facilities. The
maximum amount of either REET 1 or REET 2 that may be spent on a maintenance is the greater
of $100,000 or 25% of the available funds, not to exceed $1 million per year. There are additional
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reporting requirements for using REET 1 or 2 funds for maintenance projects. These reporting
requirements must be adopted as part of the city's regular budget process.
IMPACT FEE -FUND 111
The Impact Fee Fund establishes separate accounts within the fund and maintains records for
each such account whereby impact fees collected can be segregated by type of facility and by
service area. All interest is retained in the account and expended for the purposes for which the
impact fees were imposed. Impact fee expenditures for system improvements are expended only
in conformance with the capital improvement plan. Impact fees are expended or encumbered
for a permissible use within ten years of receipt, unless there exists an extraordinary and
compelling reason for fees to be held longer, which must be documented in writing by the
governing body (RCW 82.02.070).
BOND REDEMPTION -FUND 206
This is a debt service fund for the purpose of paying general fund bond debt.
CAPITAL CONSTRUCTION -FUND 302
Capital Construction Fund is used for the acquisition or construction of major capital facilities
(other than those financed by proprietary funds and trust funds). This fund accounts for grant
funding and transfers from other funds (i.e. REET Fund 109, Impact Fee Fund 111) which provide
cash flow to complete the projects.
STREET CAPITAL PROJECTS -FUND 304
This fund is used to monitor revenues and expenditures for Street capital projects. Revenues
include street related grant funding and transfers in from REET or Impact Fee Funds.
WATER OPERATING -FUND 411
Water Operating is an enterprise fund used to account for operations for the water portion of
the Water Sewer Utility, that are normally financed and operated in a manner similar to private
business enterprises — where the intent of the governing body is that the costs (expenses,
including depreciation) of providing goods or services to the general public on a continuing basis
be financed or recovered primarily through user charges. Prior to 2019 the Water and Sewer
operating records were combined in one fund (401).
WATER STABILIZATION -FUND 412
A City Stabilization amount of 25% of its annual allocated expenditure budget may be maintained
annually or as resources allow. Funding may come from one-time revenues, monthly budgeted
amounts from operation revenues, and transfers from ending fund balances as authorized by
Council.
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WATER CAPITAL -FUND 413
This fund will account for, and report financial resources related to the construction of capital
improvements for the water portion of the Water Sewer Utility.
WATER DEBT SERVICE -FUND 414
This fund will account for, and report financial resources related to debt service for the water
portion of the Water Sewer Utility.
STORM DRAINAGE OPERATING -FUND 421
Storm Drainage Utility is an enterprise fund used to account for the City's storm drainage
operations and surface water management system — where the intent of the governing body is
that the costs (including depreciation) of providing services to the general public will be financed
or recovered primarily through user charges.
STORM DRAINAGE STABILIZATION -FUND 422
A City Stabilization amount of 25% of its annual allocated expenditure budget may be maintained
annually or as resources allow. Funding may come from one-time revenues, monthly budgeted
amounts from operation revenues, and transfers from ending fund balances as authorized by
Council.
STORM DRAINAGE CAPITAL -FUND 423
This fund will account for, and report financial resources related to the construction of capital
improvements for the Storm Drainage Utility.
STORM DRAINAGE DEBT SERVICE -FUND 424
This fund will account for, and report financial resources related to debt service for the Storm
Drainage Utility.
SEWER OPERATING -FUND 431
Sewer Operating is an enterprise fund used to account for operations for the sewer portion of
the Water Sewer Utility, that are normally financed and operated in a manner similar to private
business enterprises — where the intent of the governing body is that the costs (expenses,
including depreciation) of providing goods or services to the general public on a continuing basis
be financed or recovered primarily through user charges. Prior to 2019 the Water and Sewer
records were combined in one fund.
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SEWER STABILIZATION -FUND 432
A City Stabilization amount of 25% of its annual allocated expenditure budget may be maintained
annually or as resources allow. Funding may come from one-time revenues, monthly budgeted
amounts from operation revenues, and transfers from ending fund balances as authorized by
Council.
SEWER CAPITAL -FUND 433
This fund will account for, and report financial resources related to the construction of capital
improvements for the sewer portion of the Water Sewer Utility.
SEWER DRAINAGE DEBT SERVICE -FUND 434
This fund will account for, and report financial resources related to debt service for the sewer
portion of the Water Sewer Utility.
EQUIPMENT REPLACEMENT & REVOLVING (ER&R) FUND 500
The Equipment Rental and Revolving Fund (Ord. No. 023-18) is used for the repair,
replacement, purchase and operation of vehicles and equipment and for the purchase of
equipment, materials & supplies to be used in the administration and operation of the fund.
Motor vehicles and various equipment in all city departments were transferred to the ER&R
Fund. The fund is administered by the finance director or designee.
TRUST & AGENCY -FUND 631
This agency fund collects fees which the finance director, acting as an intermediary depositary,
shall distribute to the proper agencies on a regular and timely basis. Examples of fees include
but are not limited to state court fines, county crime victim fines, state building code fees, state
concealed pistol licenses and background checks.
WASTEWATER TREATMENT FACILITIES FEE -FUND 632
This fund receives money from the Joint Venture to repay both Public Works Trust Fund loans.
Also deposited into this fund are Wastewater Treatment Facility fees. These monies are held in
trust to mitigate the debt and future construction costs for the Wastewater Treatment Facility.
BUDGET PROCESS
The City of Port Orchard adopts biennial appropriated budgets for all funds. These budgets are
appropriated at the fund level. The budget constitutes the legal authority for expenditures at
that level. Biennial appropriations for these funds lapse at the fiscal year end and is reported on
the cash basis of accounting.
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BASIS OF ACCOUNTING
Basis of accounting refers to the point at which revenues and expenditures/expenses are
recognized in the accounts and reported in the financial statements. In 2018 The City of Port
Orchard changed their basis of accounting from GAAP to Cash basis.
The basis for Cash accounting: Revenues are recognized only when cash is received and
expenditures are recognized then chargeable against the report year's budget appropriations as
required by state law. This generally results in revenues being recognized when delivered to the
city and expenditures being recognized when paid. Checks are considered paid when issued. An
exception to expenditure recognition would be during the open period after the close of the fiscal
year when expenditures can be charged against the previous period for claims incurred in the
previous period.
Open periods are required by statute (RCW 35.33.151) which states: "All appropriations in any
current operating fund shall lapse at the end of each fiscal year: PROVIDED, That this shall not
prevent payments in the following year upon uncompleted programs or improvements in
progress or on orders subsequently filled or claims subsequently billed for the purchase of
material, equipment and supplies or for personal or contractual services not completed or
furnished by the end of the fiscal year, all of which have been properly budgeted and contracted
for prior to the close of such fiscal year but furnished or completed in due course thereafter. All
appropriations in a special fund authorized by ordinance or by state law to be used only for the
purpose or purposes therein specified, including any cumulative reserve funds lawfully
established in specific or general terms for any municipal purpose or purposes, or a contingency
fund as authorized by RCW 35.33.145, shall not lapse, but shall be carried forward from year to
year until fully expended or the purpose has been accomplished or abandoned, without necessity
of re -appropriation. The accounts for budgetary control for each fiscal year shall be kept open
for twenty days after the close of such fiscal year for the purpose of paying and recording claims
for indebtedness incurred during such fiscal year; any claim presented after the twentieth day
following the close of the fiscal year shall be paid from appropriations lawfully provided for the
ensuing period, including those made available by provisions of this section, and shall be
recorded in the accounts for the ensuing fiscal year."
Revenues and expenditures should be reported at gross amounts by account and not netted
against each other.
Port Orchard budgets on a biennial basis. Prior to the first year of the biennium, the Budget
process begins with discussions regarding priorities the city faces. Input is received from the
public concerning the course the city should chart towards the future. Mayor and Council use
this input along with other data and direction from City departments to develop a progression
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for the upcoming biennial period. In midsummer the Finance Department provides a beginning
projection of the next periods revenue expectations. Data used to forecast revenues comes from
many different sources. Historical values, trends, economic data are researched with other
entities (State of Washington OFM, MRSC, AWC, Kitsap County Assessor), and with City Directors.
The data is compiled and reviewed by Finance to provide the best estimates for the upcoming
budget period. These calculations are used in concert with the Mayor/Council's goals for the
biennium to provide the target for departmental expenditures. In early August, the Finance
Director provides departments with their budget targets and other pertinent information to help
develop their budgets. Departments are also asked to provide any staffing changes as a
supplemental budget. Capital projects are budgeted based on the City's Comprehensive Plan.
Department budgets are returned to Finance by the 15t week of September, prior to the beginning
of the biennial period, in compliance with RCW 35.33.031.
These estimates are submitted to the mayor for review. The mayor discusses departmental
needs with each director and reviews the budget to provide a balanced preliminary budget
recommendation to Council.
In accordance with RCW 35A.33.135, on or before the first Monday in October the Mayor submits
the preliminary estimated revenues and expenditures to Council. Throughout October, Council
conducts budget workshops and study sessions to discuss the budget with departments and
allow taxpayer's comments. A public revenue hearing is also held preceding Councils vote on the
Property Tax Levy. Council makes its adjustments to the preliminary budget and after two public
hearings, and prior to December 315t, adopts an ordinance providing the final balanced budget.
The adopted budget is published and made available to the public early the following year.
The city begins implementing the adopted budget the first day of January following adoption.
Directors monitor their expenditures to ensure adherence to the approved budget. The Finance
Department also monitors expenditures and provides financial updates to Council and
Department Directors. In September of the first year of the biennium a budget review is
conducted. Based on the outcome of the mid period review, amendments and/or council
hearings may occur to make any necessary adjustments.
BUDGET AMENDMENTS
The City Finance Director is authorized to transfer budgeted amounts between departments
within any fund; however, any revisions that alter the total expenditures of a fund or that affect
the number of authorized employee positions, salary ranges, or other conditions of employment
must be approved by City Council. When the Council determines that it is in the best interest of
the City to increase or decrease the appropriations for a particular fund, it may do so by
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ordinance. Budget amendments are typically expenditures or revenues received that were not
planned for or could not have been foreseen during the budget process.
CITY REVENUE SOURCES
The City has a variety of revenue sources for its Governmental Funds, the largest of these being
property tax and sales tax. Other revenue sources are other taxes, licenses & permits, charges
for goods & services, fines & forfeits, and intergovernmental revenues.
RETAIL SALES & USE TAX:
Sales Tax is collected by the State and distributed to the city. The retail sales & use tax rate
inside the City of Port Orchard is 9.3% of all retail sales. Of this amount, 0.94% is received by
the city. The amount of sales tax received fluctuates from year to year due to the
economy, resident spending, and the construction market. Sales tax is one of the top two
sources of revenue for the city.
UTILITY TAXES:
Utility taxes are levied on the gross operating revenues of public and private utilities within the
City's boundaries. State law enables cities to levy utility taxes on natural gas, telephone, and
electricity in an amount up to 6% of the total charges. Cable TV may be charged an amount up to
5%. The City of Port Orchard does impose utility taxes, but currently does not impose the
maximum amount for all categories. A tax is also permitted on solid waste, water, sanitary sewer,
and storm drainage. No rate limitation exists on this second category of utilities. Port Orchard
imposes the maximum allowable amount of 6% for electric, natural gas, garbage, and telephone
utility tax. A utility tax for water and sewer has been at the same rate of 5% since 1970. The
storm drainage facility, which began operations in 2009, is also charged at 5%. Federal law
permits a franchise tax on cable television of up to 5%. Beginning in 1989, the city imposed a
rate of 4%. In 2006, Ordinance No. 016-06 increased the rate to the maximum allowed of 5%.
PROPERTY TAX:
The Kitsap County Treasurer acts as an agent to collect property taxes levied in the County for all
taxing authorities. Collections are distributed after the end of each month. A City is permitted
by law to levy up to $3.60 per thousand of assessed valuation for general governmental services.
The City of Port Orchard is annexed into South Kitsap Fire District #7 (SKFD). In 2012 the city
residents voted to annex into the Kitsap Regional Library District (KRL). SKFD may levy up to $1.50
per thousand of assessed valuation and KRL is allowed up to $0.50. The difference between SKFD
& KRL levies and $3.60 is the City's capacity. Washington State Law, RCW 84.55.010 limits the
rate.
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The 2023 assessed valuation for properties in the City of Port Orchard is $2,998,019,145. The
2023 Property tax levy is 8.4116 per thousand of assessed valuation of which the City receives
1.121112.
Year
2011
Historical . A.
Assessed Valuation
1,239,258,364
Valorem Tax
Levy Rate
2.1192
Data
Property Tax
Revenue
2,626,382
2012
1,192,138,362
1.8477
2,202,693
2013
1,312,770,504
1.7573
2,306,877
2014
1,319,792,155
1.6979
2,240,898
2015
1,347,919,629
1.7252
2,325,381
2016
1,405,166,175
1.7493
2,458,008
2017
1,532,610,083
1.7611
2,699,058
2018
1,631,598,525
1.6683
2,722,026
2019
1,849,694,593
1.5368
2,842,577
2020
2,072,895,477
1.4247
2,953,332
2021
2,236,031,476
1.3601
3,041,656
2022
2,503,880,075
1.2712
3,182,909
2023
2,998,019,145
1.1211
3,411,191
• The City's Property tax dollars are distributed between the Current Expense Fund and City
Street Fund. The actual distribution is determined during the regular budget sessions.
LEASEHOLD EXCISE TAX:
This tax is collected by the State on property that is in public ownership which is leased to private
parties. These taxes are collected in lieu of property tax for which a public entity is exempt. The
State taxes these properties at a rate of 12.84%. Of this, Port Orchard is given 31% of revenues
collected for publicly owned properties within City limits.
REAL ESTATE EXCISE TAX (REET):
The real estate excise tax is levied on all sales of real estate. The tax is measured by the full selling
price including the amount of any liens, mortgages, and other debts given to secure the purchase.
The city receives REET funding from the State in two categories. REET 1 (a quarter percent of the
Real Estate Excise Tax) funding is restricted in its uses, usually only for Capital Projects. REET 2
also may only be used for Capital Projects; however, this funding may not be used for the
acquisition of land for parks.
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GAMBLING TAX:
State law permits a variety of gambling taxes. With limitations on gambling in the City of Port
Orchard, the collection of such taxes is also limited. Currently, the city does not impose the
maximum rate allowed by the State in two out of the four sectors the City collects taxes on.
ADMISSIONS TAX:
State law provides for a tax of up to 5% on admissions. Ordinance No. 039-07 set the tax at the
maximum 5%.
LICENSES & PERMITS
The largest source of revenue in this category is building permits. Building permit revenues
fluctuate depending on the economy and sales of new homes.
INTERGOVERNMENTAL REVENUE
Intergovernmental revenues include liquor revenues, fuel tax, marijuana tax, grants and
miscellaneous interlocal agreements.
Liquor Revenues:
1-1183 was approved by voters in 2011, privatizing liquor sales in the state. The results of this
initiative for the city are that for liquor
profits, instead of a calculation based
on the profits generated from state -run
liquor sales the revenue is now based
on the license fees paid by retailers and
Estimated per Capita Distributions 2023 2024
Forecast Forecast
Liquor Profits
�®
distributors. In 2012 State legislation created a permanent diversion of $10 Million per year from
the city and county liquor excise tax fund to the state general fund (RCW 82.08.170(3)). The
results of this are a permanent deduction of $8 million annually for cities and towns and $2
million to counties. $2.5 million per quarter ($10 million annually) is diverted to the state general
fund. Of the remaining funds, 80% is distributed to Cities and towns on a per capita basis. Per
RCW 71.24.555, 2% of liquor profits and excise tax received by the city must be distributed to an
approved alcohol or drug addiction program.
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Motor Vehicle Fuel Tax:
The State levies a tax per gallon on motor vehicle fuel not the dollar value of the sales. Cities
receive a percentage of the tax levied by the State based on a state formula per capita. The city
also receives Increased motor vehicle fuel
tax and multimodal distributions which Projecte
were created in 2015 by 2ESSB 5987.
These funds consist of direct transfers
from the state transportation fund and
are not impacted by actual fuel tax
collections. These revenues are restricted *from MRSC
in use for street related expenses. In 2023-2024 biennium the City of Port Orchard estimates it
will receive $ $18.20 for 2023 and $18.11 for 2024, per capita, in Motor Vehicle Fuel Tax
revenues. Of this amount 0.22% is set aside for paths and trails in 2023.
Cannabis Excise Tax:
The state's cannabis taxation collections and distribution are codified in RCW 69.50.530-.540
and provide for revenue sharing with cities and counties, but the formula is a bit complicated.
(Note that new legislation this session — HB 1210 — replaced all references to "marijuana" in
state law with "cannabis," so we are now referring to the former marijuana excise tax as the
"cannabis excise tax.")
The state distributes a portion of the cannabis excise taxes to the Liquor and Cannabis Board
(LCB) and various state agencies and programs on a quarterly basis.
During the 2022 legislative session, SB 5796 modified the cannabis excise tax distributions
effective June 6, 2022. Now, cities and counties will receive a percentage of the excise tax
revenues (after various deductions for other programs). This means that this appropriation is
no longer a fixed amount, but instead depends on actual cannabis sales.
For state fiscal year 2023 — beginning July 1, 2022 — the June 2022 ERFC economic and revenue
forecast (see Table 3.18) projects total cannabis revenues of about $527 million, with deductions
of about $32 million, leaving roughly $495 million to distribute. Of this projected $495 million,
cities and counties will receive 5%, or roughly $24.75 million. This is an increase of about 24%
over the previous $20 million distribution, with any future changes tied directly to the level of
cannabis sales.
Fuel Tax Revenues
2023 2024
Fuel Tax
Type ofd
Forecast Forecast
$ per Capita
Motor Vehicle Fuel Tax
18.20
18.11
Increased Motor Vehicle Fuel Tax
1.14
1.12
Multi Modal Transportation
1.30
1.28
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GRANTS
The City of Port Orchard applies for and is awarded grants to fund specific projects or activities.
These grants have different requirements for local agency funding. This is commonly referred to
as a grant match. Below is the list of grants that are budgeted in 2023-2024.
FEDERAL GRANTS
US DEPARTMENT OF TRANSPORTATION / WSDOT - BAY STREET PEDESTRIAN PATHWAY
The Bay Street Pedestrian Pathway project started with a "no -match required" $300,000
Enhancement grant to design/permit a 1-mile-long multi -use (bike/pedestrian) pathway
between Kitsap Transits' Downtown Foot Ferry and the Annapolis Dock Foot Ferry facilities. This
project has progressed over the years, 100% plans, specifications & estimates (PS&E) and
permitting completed in 2012, and in 2013 partnerships with the Port of Bremerton and State
grant funding administered by the Department of Commerce constructed segments 2 and 5 of
the path. In 2014the city was awarded WSDOT/ FHWAfunding for the overall pathway easement
and right-of-way acquisition phase. This funding requires a 13.5% local funds match. In 2015 the
city completed segment 4, Blackjack Creek Bridge, with state grant funding. The 2016 right of
way properties were purchased. During the 2017-2018 biennium the City continued to work on
right of way acquisition and construction of segment 3 of the path commenced in 2018 funded
by a state grant. The 2019-2024 budgets continue funding for Right of Way purchases as the City
moves forward with the ROW project.
WA STATE DEPARTMENT OF TRANSPORTATION — BAY STREET SITUATIONAL STUDY
In 2022 the City entered into an agreement with WSDOT for an estimated $490,000 of Federal
funds with local match. This project is a 1.5-mile long investigation of feasibility of connecting the
current terminus of the Bay Street Pedestrian Pathway with the easterly terminus of the Tremont
Street Widening Project with the combination of a multi -modal pathway and a complete street.
WA STATE DEPARTMENT OF TRANSPORTATION — BETHEL LINCOLN ROUNDABOUT
In December 2020 the City was selected to receive funding through the Highway Safety
Improvement Program (HSIP). The federal funding is in the amount of $1,500,000. The project
requires a ten percent local match per phase. This project includes the realignment and
reconstruction of the Bethel Road SE/SE Lundberg Road and the Bethel Road SE/Lincoln Ave SE
intersections, with a new single -lane, 4-leg roundabout.
WA State Parks And Recreation Commission
This grant allows funding for additional recreational boating enforcement and education
activities.
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Kitsap County Department of Human Services - Lippert Sidewalk Retrofit
In 2022 the County was a recipient of a Community Development Block Grant (CDBG) from the
United States Department of Housing and Urban Development (HUD) in the amount of
$2554,350. The County and City agreed the City would utilize the CDBG funds to provide sidewalk
improvements and improve accessibility and ADA compliance along Lippert Drive, between
Sidney Avenue and Pottery Avenue. Grant funds were used to pay for hard construction costs.
STATE GRANTS
WA State Transportation Budget — Bay Street Pedestrian Path
In 2016 the City was selected to receive $3.5 million award through the Connecting Washington
Tiered Pedestrian and Bicycle Safety Project Funds in the state transportation package. $539
thousand of the $3.5 million was utilized through 2022. The remaining grant funds are budgeted
for Construction activities beginning in 2024.
WA State Transportation Improvement Board (TIB)
Relight Washington Grant Program - LED Streetlight Conversion
In January 2021 the City received grant funding for the Relight Washington project. This project
is to provide for the conversion of standard streetlights to LED lighting. The TIB agrees to grant
funds in the amount of $200,000.
Fuel Tax Agreement —TIP 1.7 Bethel, Lincoln, Mitchell Roundabout
In January 2022 the City entered into a grant agreement for the Bethel Avenue project. The TIB
shall pay 38.8575 percent of approved eligible costs up to $1,170,000. TIB grant funds come from
Motor Vehicle Fuel Tax revenue.
Complete Street Award — Pottery Non -Motorized Improvement Project
In March 2022 the City was selected for a Complete Streets Award. This recognition award
includes a grant not to exceed $650,000.
Washington State Department of Commerce
Housing Action Plan Implementation (HAPI) Grant
In 2022 the City entered into an interagency agreement through Growth Management Services
for Housing Action Plan Implementation to adopt a Housing Action Plan. The total grant award is
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$75,000, The goal of any such housing plan must be to encourage construction of additional
affordable and market rate housing in a greater variety of housing types and at prices that are
accessible to a greater variety of incomes, including strategies aimed at the for -profit single-
family home market.
GMA Periodic Update Grant
In 2022 the City entered into an interagency agreement through Growth Management Services
for GMA Periodic Updates. The total grant award is $125,000 split evenly between 2023 ($62,500)
and 2024 ($62,500). The grant funding is to assist the City of Port Orchard with planning work for
the completion of the Growth Management Act requirement to review and revise the
comprehensive plan and development regulations under RCW 37.70A.130(5).
DEPARTMENT OF ECOLOGY - STATE OF WASHINGTON
2021-2023 BIENNIAL STORMWATER CAPACITY GRANTS
In July, 2021 the City entered into an agreement with the Department of Ecology in the amount
of $50,000. This project will assist Phase I and II Permittees in implementation or management
of municipal stormwater programs. Overall goal of this project is to improve water quality in the
state of Washington by reducing stormwater pollutants discharged to state water bodies.
OTHER GRANTS
KITSAP PUBLIC FACILITIES DISTRICT
South Kitsap Community Events Center
In 2019 the City entered into an interlocal agreement with Kitsap Public Facilities District. Port
Orchard requested $12,000,000. The purpose and intent of the agreement is for Port Orchard
and the District to collaborate efficiently and effectively in order for the parties to determine the
feasibility of the project and, if feasible, construct the project with funds from Port Orchard in
part and from the district in part. At the end of 2022 the project is in the design and development
phase including the seawall assessment.
Charges for Goods and Services
The Charges for Goods and Services category is comprised of user fees for services and activities
provided by the City.
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Miscellaneous Revenue
Miscellaneous revenues generate 7.81% of the City's incoming revenues for the 2023-2024
biennial budget. Investment income, parking and rentals are the largest items in this category.
In recent years, the investment income category has fluctuated due to interest rates and less
revenue available for investment.
DEBT
The City of Port Orchard's legal debt limit, including voter -approved debt, is approximately $45
million. The City's Debt Policy is in the "Financial Policies" section of the Budget Document.
WASHINGTON STATE PUBLIC WORKS BOARD LOANS
MELCHER PUMP STATION REHABILITATION
The Melcher Pump Station Rehabilitation domestic water project upgrades the SCADA system,
electrical controls, and cabinets for a booster station, and replaces piping, pumps, and the
generator. In 2021 the City received $500,000 construction loan through the Public Works Board
& Contractor.
390 ZONE LOW PRESSURE BOOSTER STATION
The 390 Zone Low Pressure Booster Station domestic water project installs a pressure booster
station. In 2021 the City received $650,000 construction loan through the Public Works Board &
Contractor.
SEWER LIFT STATION CONTROLS UPGRADES
The Sewer Lift Station Rehabilitation project upgrades control panels at six lift stations and
installs a generator at the Eaglecrest lift station. In 2021 the City received $800,000
construction loan through the Public Works Board & Contractor.
POTTERY LIFT STATION EMERGENCY REPAIRS
The Pottery Lift Station Emergency Repairs consisted of an emergency demolition and
replacement of Pottery Lift Station ductal iron pipe. In 2021 the City received an emergency loan
of $500,000 through the Public Works Board & Contractor. The work was completed in August of
2021. The total amount of the repairs was $253,153.
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DEPARTMENT OF HEALTH - DRINKING WATER STATE REVOLVING FUND (DWSRF)
WELL #13 — DEVELOPMENT AND CONSTRUCTION
The City was awarded a low interest federal loan from the Drinking Water State Revolving Fund
to design and construct Well 13. This is a reimbursement -based loan of up to six million dollars.
During the initial 48-month period from contract execution to project completion, the City may
draw on the loan to design and construct the well. Construction of the well must be complete at
the end of the 48-month period, The City received a time extension to complete this project. The
total cost of the well project loan reimbursement is $5,514,000. This 20-year loan includes the
annual principal and interest payments. The City began repayment in September, 2021.
WELL #11 TREATMENT AND BOOSTER PUMP DESIGN
In July, 2021 the City received a pre -construction loan in the amount of $510,000. This project
includes design and engineering services for equipping Well 11 pump house and booster pump
station, and to finished water the storage reservoir. As well as completion of the water system
plan.
In April, 2022 the City received a construction loan in the amount of $8,080,000. This is a
continuation of the pre -construction loan and includes equipping the existing Well 11. Design
and construction of treatment of the well water and construction of a new booster pump
station. Rehabilitate the two existing 60,000 gallon concrete tanks.
DEPARTMENT OF ECOLOGY - STATE OF WASHINGTON
MARINA SEWER PUMP STATION
In March, 2019 the City entered into an agreement with the Department of Ecology in the
amount of $4,100,000. In 2021 the loan was increased by $8,900,000 bringing the total loan
amount to $13,000,000. This project includes the design and construction of improvements to
the Marina Sewer Pump Station. These improvements will prevent a catastrophic sea wall
failure and increase capacity and reliability by replacing mechanical and electrical equipment.
This project will project water quality and the health and safety of the citizens around the
Sinclair inlet.
DECANT STATION DEBT
In 2016 the Washington State Department of Ecology awarded the City $1,015,000, in a
combined financial assistance package, to construct a storm drainage decant station. This is a
mixed package of grant and loan funding. The loan, in the amount of $255,441, is a low interest,
federal, State Revolving Fund loan payable over 20 years. This loan provided the local match for
the grant. Repayment began in 2018.
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G.O. BOND
A City issues general obligation bonds to provide funds for the acquisition and construction of
major capital facilities. Currently the City of Port Orchard has $4,115,000 in general obligation
bonds outstanding on December 31, 2022.
General obligation bonds are direct obligations and pledge the full faith and credit of the
government. These bonds generally are issued as 20-year serial bonds with equal amounts of
principal maturing each year. General obligation bonds are either created by 3/5 majority vote
of the people and, therefore, financed by a special tax levy; or created by ordinance, adopted by
the City Council, and normally financed from general revenues (councilmanic bonds). The City's
non -voted general obligation bonds are as shown below:
2017 LGTO Bond Capital Project 5,865,000 8/1/2032 2.23% 4,115,000
The City provides for cash to fund current debt service requirements as a part of the budgeting
process. All bond issues comply with arbitrage regulations.
N OTES
In November of 1998, a promissory note was entered into for the purchase of the McCormick
Water Company. This note is repaid with new McCormick water connection fees as the revenue
source. $700 on each of the first 550 connections will be paid to McCormick Water Company
after that $225 shall be paid on the 551st through the 800th water connection. Payments are
made no less frequent than quarterly. This type of note does not have a repayment schedule.
Water Sewer Fund - Note Due
Original Issuance Maturity Interest Debt
Name Amount Purpose Date Date Rate Outstanding
McCormick Note $441,250 Capital 11/23/1998 N/A 0.00% $2,925
JOINT VENTURE
JOINT WASTEWATER TREATMENT FACILITY
In 1983, the City of Port Orchard and West Sound Utility District (previously the Karcher Creek
Sewer District) amended an intergovernmental agreement relating to the construction and
management of the secondary Wastewater Treatment Facility. This Joint Venture establishes the
Sewer Advisory Committee (SAC) consisting of three representatives from each entity who
prepare and monitor the Facility's budget, after the City and District each adopt it. The District
City of Port Orchard
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and the City share 50/50% ownership in the Facility's total assets. For the annual report, in
accordance with the generally accepted accounting principles, the proportional shares of the
Joint Venture's results of operations are presented as a single operating account on the City's
proprietary fund's operating statement — Investment in Joint Venture. The Utility District is
responsible for the daily operation of the facility. The participants pay their share of the expenses
based on their portion of flow into the facility. The City and the District pay the Joint Venture, an
amount determined during the budget process, monthly to cover maintenance, operation,
capital improvements, and debt. The current cost sharing is 49% City and 51% District.
Construction of the Joint Wastewater Treatment Facility Expansion began in 2004. Although,
both of the Public Works Trust Fund Loans for the Facility's expansion were issued in the City of
Port Orchard's name, these loans are secured by the assets of the Facility and the revenues of
the Facility are used to make the debt service payments. The first loan was paid off in 2022, and
the second loan will be retired in 2024. The total outstanding debt (only loan 2 remains) is
$720,000 as of the end of 2022. The Facility makes an annual payment to the City to cover the
debt service on these loans. The SAC recommended and the City Council and the District
Commissioners approved using a portion of Wastewater Treatment Facility Fees collected by
each jurisdiction for the plant to help make the annual debt payments. This cost sharing formula
is 50% for each entity.
West Sound Utility District maintains separate accounting records and prepares separate
financial statements of the operations of the Joint Wastewater Treatment Facility.
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RESOLUTION NO. 053-20
A RESOLUTION OF THE CITY OF PORT ORCHARD, WASHINGTON, REPEALING
RESOLUTION NO. 022-12 AND ESTABLISHING UPDATED FINANCIAL POLICIES
FOR REVENUE, EXPENDITURE, CASH, INVESTMENT AND DEBT MANAGEMENT,
FUND BALANCE AND RESERVE, INVENTORY AND PHYSICAL ASSETS, AND
ACCOUNTING PRACTICES AND PROCESSES.
WHEREAS, the Port Orchard City Council and Mayor recognize that financial integrity is of
utmost importance for the residents of the City; and
WHEREAS, written, adopted financial policies have many benefits for the City, such as
assisting our elected official and staff in the financial management of the City, saving time and
energy discussing financial matters, engendering public confidence, and providing continuity
overt time as elected officials and staff member change; and
WHEREAS, financial policies provide the foundation and framework for many of the
issues and decisions facing the City, and promote sound financial management and assist in the
City's stability, efficiency and effectiveness; and
WHEREAS, in recognition of these values, the City adopted financial policies via
Resolution No. 022-12; and
WHEREAS, consistent with best practices, Staff reviewed existing policies to propose
updated policies to ensure they continue to provide the best framework and guidance; and
WHEREAS, the Council Finance Committee and subsequently the full council have
reviewed the proposed updates to the financial policies, and find that they are consistent with
sound fiscal policies and in the best interests of the City's residents; now, therefore;
THE CITY COUNCIL OF THE CITY OF PORT ORCHARD, WASHINGTON, HEREBY RESOLVES
THAT: Resolution NO. 022-12 is hereby repealed in its entirety.
THAT: The Financial Policies attached hereto as Exhibit A are hereby approved and
adopted.
THAT: This Resolution shall be take full force and effect upon passage and signatures
hereon. The repeal of Resolution No. 022-12 by this resolution shall not be construed as
affecting any existing right acquired under the laws repealed, nor as affecting any
proceeding instituted thereunder, nor any rule, regulation or order promulgated
thereunder.
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Resolution No. 053-20
Page 2 of 12
PASSED by the City Council of the City of Port Orchard, SIGNED by the Mayor Pro-Tem and
attested by the City Clerk in authentication of such passage this 101h day of November 2020.
ATTEST:
Brandy Rinearson, MMC, City Clerk
Ja s p e, yar ro-Te
F, R 7'0iQ''%
N>A-4 ov•
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City of Port Orchard
2023-2024
Page 56 of 235
ExhibitA Back To Top
City of Port Orchard
Financial Policies
The financial integrity of our City government is of utmost importance. Our City has evolved
with a variety of financial policies that can be found in many different sources including: City
Council Resolutions and Ordinances; Budget documents; and Capital Improvement Programs.
The set of policies within this document seeks to serve as a central reference point of the most
important of our policies, which are critical to the continued financial health of our city.
Written, adopted financial policies have many benefits, such as assisting the elected officials and
staff in the financial management of the City, saving time and energy when discussing financial
matters, engendering public confidence, and providing continuity over time as elected officials
and staff members change. While these policies will be amended periodically, they will provide
the foundation and framework for many of the issues and decisions facing the City. They will
promote sound financial management and assist in the City's stability, efficiency, and
effectiveness.
Financial Goals
The City of Port Orchard' s financial goals seek to:
-Ensure the financial integrity of the City
• Manage the financial assets in a sound and prudent manner
-Improve financial information for decision makers at all levels:
o Policy makers as they contemplate decisions that affect the City on a long- term
basis
o Managers as they implement policy on aday-to-day basis
-Maintain and further develop programs to ensure the long term ability to pay all costs
necessary to provide the level and quality of service required by the citizens
•Maintain a spirit of openness and transparency while being fully accountable to the public
for the City's fiscal activities
Financial Policies
Port Orchard's financial policies address the following major areas:
• General Policies • Accounting Policy
• Revenue Policies a Debt Policy
• Expenditure Policies • Cash Management/Investment
• Operating Budget Policy Policy
• Capital Management Policy • Reserve/Stabilization Arrangements
City of Port Orchard
2023-2024 Page 57 of 235
ExhibitA I Back To Top
I. General Policies
I. The City Council may adopt resolutions or ordinances to set financial policies to assure
the financial strength and accountability of the City.
2. The Mayor and/or Finance Director may develop administrative directives and general
procedures for implementing the City Council's financial policies.
3. All City Departments share in the responsibility of meeting policy goals and ensuring
long-term financial health. Future service plans and programs will be developed to
reflect current policy directives, projected resources, and future service requirements.
4. Efforts should be coordinated with other governmental agencies to achieve common
policy objectives, share the cost of providing governmental services on an equitable
basis, and support favorable legislation at the state and federal level.
5. Initiate, encourage, and participate in economic development efforts to create job
opportunities and strengthen the local economy.
6. The City will strive to maintain fair and equitable relationships with its contractors and
suppliers.
II. Revenue Policies
Design, maintain, and administer a revenue system that will assure a reliable, equitable,
diversified, and sufficient revenue stream to support desired City services.
General Revenues
1. Current expenditures will be funded by current revenues. The City will strive to
maintain a diversified and stable revenue system to protect programs from short-
term fluctuations in any single source.
2. Budgeted revenues will be estimated conservatively using accepted standards and
estimates provided by the state, other governmental agenciesor reliable economic
forecasters whenavailable.
3. General Fund and other unrestricted revenues will not be earmarked for specific
purposes, activities or services unless otherwise authorized by City Council or
required by law, or generally accepted accounting practices. All unrestricted
revenues will be deposited into the General Fund and appropriated by the budget
process.
4. If revenues from "one-time" or limited duration sources are used to balance the
City's annual operating budget, it is to befully disclosed and explained at the time
the budget is written. It is the City's goal to not rely on these types of revenues to
balance the operating budget.
5. The City will not use deficit financing and borrowing to support on -going
2
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ExhibitA I
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operations in the case of long-term (greater than one year) revenue downturns.
Revenue forecasts will be revised, and expenses will be reduced to conform to the
revised long-term revenue forecast or revenue increases will be considered.
6. The City will follow an aggressive and professional policy of collecting revenues.
When necessary, discontinuing service, small claims court, collection agencies,
foreclosure, liens and other methods of collection, such as imposing penalties,
collection and late charges, may beused.
-E=s and Charges
7. Enterprise and Internal Service operations are to be self-supporting.
8. The City is to maximize the use of service users' charges in lieu of ad valorem
(property) taxes and subsidies from other City funds, for services that can be
identified and where costs are directly related to the level of service provided.
a. Charges for providing utility services will be sufficient to finance all
operating, capital outlay, and debt service expenses of the City's enterprise
funds, including operating contingency, planned capital improvements, and
reserve requirements.
b. Park recreation programs should be funded by a users' charge. User charges
shall be comparable to other neighboring cities where practical.
c. Other reimbursable work performed by the City (labor, meals, contracted
services, equipment and other indirect expenses) shall be billed at actualor
estimated cost.
d. The City Council by resolutions or ordinances may declare certain
community events beneficial to the City and its citizens, and allow City
personnel, under the direction and control of the Mayor or his/her
designated department director to support the event, without requiring
reimbursement of expenses. Community events declared beneficial shall be
included in the current expense budget.
e. Charges for services shall accurately reflect the actual or estimated cost of
providing a specific service. The cost of providing specific services shall be
recalculated periodically, and the fee adjusted accordingly. The City should
maintain a current schedule of fees and charges, showing when the fees
were last reviewed and/or recalculated.
f. The City may consider market rates and charges levied by other
municipalities for like services in establishing rates, fees,and charges.
g. Certain fees, such as rental fees, will be based upon market conditions and
are not subject to the limitations of costrecovery.
3
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.11
ExhibitA I Back To Top
Grants
9. Grant funding for programs or items which address the City's current priorities and
policy objectives should be considered to leverage City funds. Inconsistent and/or
fluctuating grants should not be used to fiend on -going programs.
10. Before accepting any grant, the City shall thoroughly consider the implications in
terms of ongoing obligations that will be required in connection with acceptance
of said grant.
11. All grants and other federal and state funds shall be managed to comply with the
laws, regulations, and guidance ofthe grantor.
III. Expenditure Policies
Identify priority services, establish appropriate service levels, and administer the expenditure
of available resources to assure fiscal stability and the effective and efficient delivery of
services.
1. The City will strive to adopt a biennial General Fund budget in which current
expenditures do not exceed current projected revenues. Capital expenditures may be
funded from one-time revenues.
2. Department Directors are responsible for managing their budgets within the total
appropriation for their department.
3. The City will take immediate corrective actions if at any time during the fiscal year
expenditure and revenue estimates are such that an operating deficit is projected at
year-end. Corrective actions can include a hiring freeze, furloughs, staffing reductions,
expenditure reductions, fee increases, or use of contingencies. The City Council may
approve a short-term interfund loan or use of one-time revenue sources to address
temporary gaps in cash flow, although this will be avoided if possible.
4. Long-term debt or bond financing shall not be used to finance current operating
expenditures.
5. The City will assess funds for services provided internally by other funds. lnterfund
service fees charged to recover these costs will be recognized as revenue to the
providing fund.
6. Emphasis should be placed on improving individual and work group productivity
rather than adding to the work force. The City will invest in technology and other
efficiency tools to maximize productivity. The City should hire additional staff only
after the need for such positions has been demonstrated and documented.
7. All compensation planning and collective bargaining is encouraged to focus on the total
cost of compensation which includes direct salary, health care benefits, pension
contributions, and other benefits which are a cost to the City.
4
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ExhibitA Back To Top
Periodic comparisons of service delivery will be made to ensure that quality services
are provided to our citizens at the most competitive and economical cost. Privatization
and contracting with other governmental agencies should be evaluated as alternatives
to service delivery where appropriate. Programs that are determined to be inefficient
and/or ineffective shall be reduced in scope or eliminated.
9. Whenever feasible, government activities should be considered enterprises if so doing
will increase efficiency of service delivery or recover the cost of providing the service
from the benefiting entity by user fees.
10. The City will make every effort to maximize any discounts offered by
creditors/vendors.
IV. Operating Budget Policies
1. The City Council will adopt and maintain a balanced biennial operating budget.
The City will strive to adopt a budget where current annual operating revenues will be
equal to or greater than current operating expenditures.
Balanced revenue and expenditure forecasts should be prepared to examine the City's
ability to absorb operating costs due to changes in the economy, service demands,
contractual obligations, and capital improvements.
In the event a balanced budget is not attainable, and the cause of the imbalance is
expected to last for no more than one year, the planned use of reserves to balance the
budget is permitted. In the event that a budget shortfall is expected to continue beyond
one year, the planned use of reserves must be developed as part of a corresponding
strategic financial plan to close the gap through revenue increases or expenditure
decreases.
5. The operating budget shall serve as the biennial financial plan for the City. It will serve
as the policy document of the City Council for implementing Council goals and
objectives. The budget will provide the staff the resources necessary to accomplish City
Council determined service levels.
6. As mandated by RCW 35A.34.080, the chief administrative officer shall biennially
present a proposed operating budget to the City Council at least sixty days before the
beginning of the next fiscal biennium. The City Council must adopt by ordinance a
final balanced budget no later than December 31 of each year.
As stipulated under RCW 35A.34.270, all appropriations in any current operating fund
shall lapse at the end of each fiscal biennium. However, this shall not prevent payments
in the following biennium upon uncompleted programs or improvements in progress
or on orders subsequently filled or claims subsequently billed for the purchase of
material, equipment, and supplies or for personal or contractual services not completed
or furnished by the end of the fiscal biennium, all of which have been properly budgeted
and contracted for prior to the close of such fiscal biennium, but furnished or completed
in due course thereafter.
8. Funds may not be expended or encumbered for the following biennium until the budget
has been adopted by the City Council.
City of Port Orchard
2023-2024 Page 61 of 235
ExhibitA I Back To Top
V. Capital Management Policies
Review and monitor the state of the City's capital equipment and infrastructure, setting
priorities for its replacement and renovation based on needs, funding alternatives, and
availability of resources.
Capital_ Facilities Plan Element
1. The City will develop a capital facilities plan as defined and required by RCW
36.70A.070 which is consistent with the City Comprehensive Plan. The Capital budget
should reflect the Capital Facilities Plan Elements. The plan shall be for a period of
six years.
Cajiital Asset Management
1. The City will maintain its capital assets at a level adequate to protect the City' s capital
investment and to minimize future maintenance and replacement costs. The budget will
provide for adequate maintenance and orderly replacement of capital assets from
current revenues where possible.
2. The capitalization threshold used in determining if a given asset qualifies for
capitalization is $5,000 per item with a useful life of over one year.
3. The City Departments will conduct on a continuous, monthly, annually, multi -year
basis or performed in sections over a multi -year cycle a physical count/inspection of
capital assets.
4. Adequate insurance will be maintained on capital assets.
VI. Accounting Policies
Comply with prevailing federal, state, and local statutes and regulations. Conform to a
comprehensive basis of accounting in compliance with Washington State statutes, Budgeting,
Accounting, and Reporting System (BARS), and with generally accepted accounting principles
(GAAP) as promulgated by the Governmental Accounting Standards Board (GASB,) and the
Government Finance Officers Association (GFOA) where applicable.
1. The City will maintain expenditure categories according to state statute and
administrative regulation. The City will use the "Budgeting, Accounting & Reporting
System" (BARS) prescribed by the State Auditor for its revenue and expenditure
classification.
2. Quarterly budget reports showing the current status of revenues and expenditures may
be prepared and distributed to council, and appropriate staff and management
personnel in a timely manner and made available for public inspection.
3. Electronic financial systems will be maintained to monitor revenues, expenditures, and
program performance on an ongoingbasis.
4. The Annual Financial Report will be prepared and submitted to the State Auditor's
Office no later than 150 days from the end of the preceding fiscal year.
6
City of Port Orchard
2023-2024 Page 62 of 235
.,Vy1 ..,... ExhibitA Back To Top
5. The Annual Financial Report will be prepared on the basis of accounting that
demonstrates compliance with Washington State statutes and the BARS manual
prescribed by the State Auditor, which is a comprehensive basis of accounting other
than generally accepted accounting principles. The report will provide full disclosure
of all financial activities and related matters.
6. The City's budget should satisfy criteria as a financial and programmatic policy
document, as a comprehensive financial plan, as an operations guide for all
organizational units, and as a communications device for all significant budgetary
issues, trends and resources. It should be a goal of the Finance Department to build a
budget document that is readable, transparent, and worthy of distinguished budget
presentation program.
VII. Debt Policies
Establish guidelines for debt financing that will provide needed capital equipment and
infrastructure improvements while minimizing the impact of debt payments on current
revenues.
1. The City will not use long-term debt to pay for current operations. The use of bonds or
certificates of participation will only be considered for significant capital and
infrastructure improvements.
2. The term of the debt shall never extend beyond the useful life of the improvements to
be financed.
3. General Obligation debt should be prioritized for governmental activities; however, it
could be considered for enterprise activities as deemed appropriate and in the best
interest of the City by City Council.
4. The general policy of the City is to establish debt repayment schedules that use level
annual principal and interest payments.
5. Interest earnings on bond proceeds will be limited to 1) funding the improvements
specified in the authorizing bond ordinance, or 2) payment of debt service on the bonds.
6. Proceeds from debt will be used in accordance with the purpose of the debt issue. Funds
remaining after the project is completed will be used in accordance with the provisions
stated in the bond ordinance that authorized the issuance of the debt.
7. The City will use the most prudent methods of acquiring capital outlay items, including,
but not limited to, the use of lease -purchase agreements. In no case will the City lease -
purchase equipment whose useful life is less than the term of the lease.
8. The City will maintain its bond rating at the highest level fiscally prudent, so that future
borrowing costs are minimized and access to the credit market is preserved. The City
will encourage and maintain good relations with financial bond rating agencies and
will follow a policy of full and open disclosure.
City of Port Orchard
2023-2024 Page 63 of 235
ExhibitA I
Back To
VIII. Cash Management and Investment Policies
Manage and invest the City's operating cash to ensure its legality, safety, provide for
necessary liquidity, avoid imprudent risk, and optimize yield.
1 . Cash and Investment programs will be maintained in accordance with City regulations and
will ensure that proper controls and safeguards are maintained. City funds will be managed
in a prudent and diligent manner with an emphasis on safety of principal, liquidity, and
financial return on principal (yield), in that order.
2. The City will develop and adopt an investment policy.
3. The City will develop and maintain written guidelines on cash handling, accounting,
segregation of duties, and otherfinancial matters.
4. All financial transactions of the city fall under the responsibility and control of the
Finance Director; except the financial duties of the municipal court as prescribed by
Washington Court Rule, General Rule 29, (GR29) which shall be the responsibility of
the Presiding Judge of the Municipal Court.
5. Access to monthly reports will be provided to all departments and prepared and
distributed to the City Council showing cash position, and year-to-date budgeted and
actual expenditures.
6. The City will conduct annual reviews of its internal controls and cash handling
procedures.
IX. Reserve Policies
Maintain the reserves, contingencies, and ending fund balances of the various operating funds
at levels sufficient to protect the City's credit as well as its financial position from emergencies.
General Fund and Enterprise Reserves
The City recognizes that reserves need to be acquired over multiple budget cycles and require
discipline and a strong commitment to maintain.
Reserves are a necessary component of the overall finance management strategy of the City.
Reserves serve a variety of purposes. 1) Ensuring adequate resources for cash flow 2)
Mitigating short-term effects of revenue shortages 3) Leveraging beneficial opportunities 4)
s
City of Port Orchard
2023-2024 Page 64 of 235
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Providing the ability to exercise flexible financial planning, and 5) To address unforeseen
emergencies or changes in conditions.
The City will strive to maintain the following two tier reserve structure:
General Fund (Current Expense, Street): The City's goal shall be to maintain a minimum unreserved
ending fund balance of at least 12.5% (45 days) of annual budgeted operating revenues per fund
(rounded to nearest thousand) with the intent to move toward an ending fund balance target of 25%
(90 days) as funding allows. Ending Fund balance may be used to cover cash flow needs caused by
the timing of the ad valorem tax cycle collections. Ending fund balance reserve is considered working
capital of the fund.
Enterprise Fund's (Water, Sewer, Storm): The City's goal shall be to maintain a minimum unreserved
ending fund balance of at least 17% (60 days) of annual budgeted operating revenues per fund
(rounded to the nearest thousand) with the intent to move toward an ending fund balance target of 25%
(90 days) as funding allows. Ending Fund balance may be used to cover cash flow needs. Ending fund
balance reserve is considered working capital of the fiord.
Stabilization Fund
General Fund (Current, Street): A City Stabilization amount of 17% (— 60 days) of its annual
allocated General Fund expenditure budget may be maintained annually as resources allow.
Funding may come from one time revenues, monthly budgeted amounts from general revenues,
and transfers from ending fund balance as authorized by Council.
Enterprise Funds (Water, Sewer, Storm): A City Stabilization amount of 25% of its annual
allocated expenditure budget per fund may be maintained annually as resources allow. Funding
may come from one-time revenues, monthly budgeted amounts from operation revenues, and
transfers from ending fund balance as authorized by Council.
Stabilization reserves shall be used if all efforts have been exhausted to fund a qualifying event
and no reasonable budget adjustments are available to continue to provide essential services to
the public. The Finance Director must quantify, document and present the significance of the
qualifying event. Authorization for spending stabilization reserves requires a simple majority vote
of the City Council.
Qualifying Events:
City of Port Orchard
2023-2024 Page 65 of 235
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• The State of Washington or Federal government formally declares a disaster or
emergency.
• A natural or urgent event that jeopardizes public safety, impedes commerce, or
threatens additional damage to City infrastructure.
• Unforeseen events or situation outside of the scope of contingency planning or
planned normal courseof government operations.
• An act of war, terrorism, or declaration of Martial law.
City of Port Orchard
2023-2024 Page 66 of 235
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CITYWIDE REVENUES & EXPENDITURES
The information below reflects the Citywide Operating Revenues and Expenditures, providing cumulative
information from all City Funds.
CITYWIDE OPERATING REVENUES:
The Chart displays the projections 2023-2024 ESTIMATED FINANCE SOURCES
for new revenues, by source,
which the City estimates to
receive in 2023-2024. These
revenues allow the City to operate
in its best capacity to serve the Operating Transfers
Citizens. The largest source of 31.21%
Licenses &Permits
incoming revenue in this biennial 0.94%
Intergovt. Revenues
period are taxes, 20.95%, which 7.05%
Capital Contribution
help operate the general 0.00%
governmental functions of the city. CbargServicesods&
Charges for goods and services 28.42%
are the next largest piece of the Misc. Re
Fines & Forfeits 1.24/0
pie at, 28.42%. These funds are 0.19%
comprised mainly of utility fees for
the Water, Sewer and Storm Drainage Utility funds. Operating Transfers, 31.21 %, Intergovernmental
Revenues, 7.05%, Miscellaneous Revenues, 11.24%, Licenses and permits, 0.94%, Capital
Contributions, 0.00% and Fines & Forfeits, 0.19%, complete the City's Revenue categories.
CITYWIDE OPERATING EXPENDITURES:
This chart contains the breakout by percentage of cost allocations throughout the City. The top three are
Personnel Costs (Salary and Benefits) at 24.73%; Services are 19.18% (which includes Professional
Services, Repairs & 2023-2024 ESTIMATED USES
Maintenance and Rents &
Leases); and rounding out the
top three is Capital Outlay
35.52% for acquisitions or
Interfund Transfers Personnel Costs
additions to capital assets. Next
Debt Service 16.08% 24.73%
at 16.08% are Interfund
2.30%
Transfers, Supplies at 2.19%, &
4A Supplies
Debt Service at 2.30%.
2.19%
Services
19.18%
11 Capital Outlay
IN 35.52%
in
City of Port Orchard
2023-2024 Page 67 of 235
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SUMMARY OF REVENUES
Fund Title
General Fund
„
Actuals
Budget
,,
Budget
Current Expense
001
24,003,883
37,014,740
37,042,700
City Street
002
4,068,294
7,356,591
6,555,300
Stabilization
003
1,200,540
2,693,687
2,890,500
Special Revenue Funds
Criminal Justice
103
657,803
869,508
1,165,000
Special Investigative Unit
104
24,173
105,797
102,000
Community Events
107
222,354
412,002
463,600
Paths & Trails
108
2,639
13,096
15,300
Real Estate Excise Tax
109
2,215,356
7,801,992
4,979,100
Impact Fee
111
1,268,996
5,006,467
15,713,700
Capital Construction Funds
Capital Construction
302
547,765
6,801,707
2,423,500
Street Capital Projects
304
6,180,393
11,664,198
13,698,100
Proprietary Funds
Water Operations
411
6,753,742
9,694,063
10,685,800
Water Stabilization
412
391,961
950,216
955,500
Water Capital
413
4,436,604
6,734,754
18,683,400
Storm Drainage Operations
421
3,666,701
5,658,120
5,215,200
Storm Drainage Stabilization
422
179,081
533,931
536,800
Storm Drainage Capital
423
293,264
599,113
1,294,500
Sewer Operations
431
10,775,227
13,711,301
15,420,200
Sewer Stabilization
432
612,591
1,422,016
1,430,000
Sewer Capital
433
3,212,945
23,387,228
29,024,200
Debt Service Funds
Bond Redemption Fund
206
760,363
598,200
598,400
Water Debt Service
414
81,678
1,190,250
1,502,600
Storm Drainage Debt Service
424
354,754
355,300
355,300
Sewer Debt Service
434
30,128
550,000
1,527,600
Wastewater Treatment Facil Fee
632
2,571,940
7,931,914
10,187,900
Enterprise Fund
ER&R
500
1,167,135
5,271,030
6,928,200
Grand Total
75,680,309
00
City of Port Orchard
2023-2024 Page 68 of 235
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SUMMARY OF EXPENDITURES
Fund Title
General Fund
,9„
Actuals
Budget
,,
Budget
Current Expense
001
20,174,446
37,014,740
37,042,700
City Street
002
2,741,519
7,356,591
6,555,300
Stabilization
003
-
2,693,687
2,890,500
Special Revenue Funds
Criminal Justice
103
443,997
869,508
1,165,000
Special Investigative Unit
104
4,837
105,797
102,000
Community Events
107
145,598
412,002
463,600
Paths & Trails
108
-
13,096
15,300
Real Estate Excise Tax
109
958,710
7,801,992
4,979,100
Impact Fee
111
397,598
5,006,467
15,713,700
Capital Construction Funds
Capital Construction
302
657,773
6,801,707
2,423,500
Street Capital Projects
304
6,534,977
11,664,198
13,698,100
Proprietary Funds
Water Operations
411
5,320,062
9,694,063
10,685,800
Water Stabilization
412
-
950,216
955,500
Water Capital
413
5,456,176
6,734,754
18,683,400
Storm Drainage Operations
421
2,729,858
5,658,120
5,215,200
Storm Drainage Stabilization
422
-
533,931
536,800
Storm Drainage Capital
423
1,163,854
599,113
1,294,500
Sewer Operations
431
8,880,196
13,711,301
15,420,200
Sewer Stabilization
432
-
1,422,016
1,430,000
Sewer Capital
433
4,027,401
23,387,228
29,024,200
Wastewater Treatment Facil Fee
632
2,264,331
7,931,914
10,187,900
Debt Service Funds
Bond Redemption Fund
206
760,363
598,200
598,400
Water Debt Service
414
81,678
1,190,250
1,502,600
Storm Drainage Debt Service
424
354,754
355,300
355,300
Sewer Debt Service
434
30,128
550,000
1,527,600
Enterprise Fund
ER&R
500
1,992,339
5,271,030
6,928,200
Grand Total
65,120,593
158,327,221
ii
City of Port Orchard
2023-2024 Page 69 of 235
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_ 2023- ET REVENUES BY CATEGORY (Citywi�
n Beginning
Fund Title Balance & -
d Reserves
L AM6L
Charges for Goods n
Licenses & Intergovt. & Misc. Capital
i - Non Revenue Transfers Total Budget
Permits Revenues & Services Lenalsties Revenuel, rontribution
Ad
General Fund
Current Expense
001
1 11,500,000
22,220,000
1,201,600
724,200
897,200
256,000
243,700
37,042,700
City Street
1 002
1 1,270,7921
2,855,000
10,000
770,000
1 16,008
1,633,500
6,555,300
Stabilization
1 003
1 2,710,5001
180,000
1 2,890,500
Special Revenue Funds
Criminal Justice
103
390,000
648,000
127,000
1,165,000
Special Investigative Unit
104
94,000
8,000
102,000
Community Events
107
236,200
227,400
463,600
Paths & Trails
108
13,300
2,000
15,300
Real Estate Excise Tax
109
3,379,100
1,600,000
4,979,100
Transportation Impact
111
1 4,836,5001
1
1 10,877,200
1
1
15,713,700
Capital Construction Funds
Capital Construction
1 302
1 245,1001
1
1 1,070,000
1
1,108,400
1 2,423,500
Street Capital Projects
1 304
1 979,2001
1
1 6,570,600
1
1
1
1 6,148,300
1 13,698,100
Proprietary Funds
Water Operations
411
3,024,800
7,548,000
113,000
10,685,800
Water Stabilization
412
955,500
955,500
Water Capital
413
3,821,600
4,620,400
10,241,400
18,683,400
Storm Drainage Utility
421
1,725,100
20,000
3,470,000
100
5,215,200
Storm Drainage Stabilization
422
536,800
536,800
Storm Drainage Capital
423
94,500
1,200,000
1,294,500
Sewer Operations
431
4,022,800
11,397,000
400
15,420,200
Sewer Stabilization
432
1,430,000
1,430,000
Sewer Capital
433
5,355,800
6,583,000
17,085,400
29,024,200
ER&R
500
3,748,900
3,179,300
6,928,200
Wastewater Treatment Facil Fee
632
5,135,900
3,200,000
1,852,000
10,187,900
Debt Service Funds
Bond Debt Service
206
598,400
598,400
Water Debt Service
414
1,502,600
1,502,600
Storm Drainage Debt Service
424
355,300
355,300
Sewer Debt Service
434
550,000
977,600
1,527,600
City of Port Orchard
2023-2024 Page 70 of 235
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1 1
U
Fund Title
d
General Fund
Personnel Supplies
Costs
Services
Capital Outlay
•'
Debt Service
d-
Interfund
Transfers
Ending Fund
Other Non- Balance / Total Budget
Expenditures Reserves
Current Expense - Administration
001
1,507,660
33,600
2,147,391
3,688,651
Current Expense - Finance
1,488,000
103,400
618,500
2,209,900
Current Expense -Judicial
1,410,100
17,700
112,000
1,539,800
Current Expense - Law Enforcement
9,575,500
262,100
1,974,870
11,812,470
Current Expense - Community Development
3,919,600
22,600
901,735
4,843,935
Current Expense - Public Works
2,445,200
154,000
1,846,9871
20,000
4,466,187
Current Expense - Reserves & Fund Balance
2,191,757
2,191,757
Current Expense - Transfer Out
6,290,000
6,290,000
City Street
002
2,398,440
289,602
3,357,150
103,000
407,108
6,555,300
Stabilization
003
2,890,500
2,890,500
Special Revenue Funds
Criminal Justice
103
296,600
27,000
801,400
40,000
1,165,000
Special Investigative Unit
104
8,000
94,000
102,000
Community Events
107
4,400
223,000
236,200
463,600
Paths & Trails
108
15,300
15,300
Real Estate Excise Tax
109
4,152,500
826,600
4,979,100
Impact Fee Fund
111
4,798,600
10,915,100
15,713,700
Capital Construction Funds
Capital Construction
302
2,178,400
245,100
2,423,500
Street Capital Projects
304
30,600
12,355,100
1,312,400
13,698,100
Proprietary Funds
Water Operating
411
2,803,940
963,500
2,524,442
37,500
1,346,350
3,010,068
10,685,800
Water Stabilization
412
955,500
955,500
Water Capital
413
12,650
10,356,100
1,055,250
7,259,400
18,683,400
Storm Drainage Utility
421
1,918,820
89,700
1,795,684
46,000
1,055,300
309,696
5,215,200
Storm Drainage Stabilization
422
536,800
536,800
Storm Drainage Capital Facilities
423
1,200,000
94,500
1,294,500
Sewer Operating
431
2,437,740
292,300
6,994,224
22,500
1,272,900
4,400,536
15,420,200
Sewer Stabilization
432
1,430,000
1,430,000
Sewer Capital
433
22,400
14,810,500
169,000
14,022,300
29,024,200
Equipment Rental & Revolving Fund
500
702,300
488,150
320,400
3,355,500
2,061,900
6,928,200
Wastewater Treatment Facil Fee
632
400,000
1,852,000
7,935,900
10,187,900
Debt Service Funds
Bond Redemption Fund
206
598,400
598,400
Water Debt Service
414
1,502,600
1 1,502,600
Storm Drainage Debt Service
424
355,300
1 355,300
Sewer Debt Service
434
427,600
1,100,0001
1,527,600
City of Port Orchard
2023-2024 Page 71 of 235
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FUND BALANCE CHANGES
Beginning fund balance is the projected amount of money at the beginning of the fiscal period.
Expenditures made and revenues received result in the ending fund balance. The City strives to maintain
a minimum amount of fund balance for cash flow purposes. Revenue inflows fluctuate and fund balance
provides consistency to meet expenses and keep City operations moving forward. Amounts in excess of
minimums required for cash flow purposes may be set aside as reserves or used to fund expenses the
City did not anticipate when it adopted the budget. The table below represents budgeted fund balances
for 2023-2024
001
Current Expense
BudgetedFund
Beginning
11, 500, 000
(Decrease)
9, 308, 243
Budgeted
Ending
2,191, 757
-81
002
City Street
1,270,792
863,684
407,108
-68%
003
Stabilization
2,710,500
180,000
2,890,500
7%
103
Criminal Justice
390,000
350,000
40,000
-90%
104
S ecial Imesti ative Unit
94,000
-
94,000
0%
107
lCommunity Events
236,200
-
236,200
0%
108
Paths & Trails
13,300
2,000
15,300
15%
109
REET Fund
3,379,100
2,552,500
826,600
-76%
111
Impact Fees
4,836,500
6,078,600
10,915,100
126%
302
Capital Construction Fund
245,100
-
245,100
0%
304
Street Capital Projects Fund
979,200
333,200
1,312,400
34%
411
lWater Operations
3,024,800
14,732
3,010,068
0%
412
Water Stabilization
955,500
-
955,500
0%
413
Water Capital
3,821,600
3,437,800
7,259,400
90%
421
Storm Drainage Operations
1,725,100
1,415,404
309,696
-82%
422
Storm Drainage Stabilization
536,800
-
536,800
0%
423
Storm Drainage Capital
94,500
-
94,500
0%
431
Sewer Operations
4,022,800
377,736
4,400,536
9%
432
Sewer Stabilization
1,430,000
-
1,430,000
0%
433
Sewer Capital
5,355,800
8,666,500
14,022,300
162%
434
Sewer Debt Services
550,000
550,000
1,100,000
100%
500
Equip ment Revolving, & Replacement Fund
3,748,900
1,687,000
2,061,900
1 -45%
632
Waste Water Treatment Facil Fee
5,135,900
1 2,800,000
1 7,935,900
1 55%
Some of the significant increases and decreases are explained as follows:
• Current Expense Fund decreases largely due to funds being transferred for Sewer Capital Projects,
Street Paving Projects, Storm Drainage property acquisitions, and rising costs of services.
• The City Street Fund also decreases due to payment preservation expenses.
• Stabilization Fund will increase with the transfer from Current Expense.
• Criminal Justice Fund reduces due to payments to ER&R and body cameras.
• Paths and Trails ends the period with a higher fund balance due to fuel tax revenue.
• The City's REET fund will decrease due to transfers out for Capital projects.
• Impact Fee Fund increase due to expected impact fee revenue
• Street Capital Projects fund balance increase due anticipated grant revenue.
• Water Operations decreases due to transfers to Water Capital & Debt Service Fund.
• Water Capital Increases due to increased connection fees
• Storm Drainage Operations fund balance decreases due to a property purchase.
• Storm Drainage Capital. There is no activity in this fund pending the results of the study to be
completed in Storm Operations.
City of Port Orchard
2023-2024 Page 72 of 235
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• Sewer Operations increases due to increased connection fees.
• Sewer Capital is increased due to connection charge revenue and loan proceeds.
• Sewer Debt Service increases to save for future loan payments.
• ER&R Fund Balance is decreased due to fleet purchases.
City of Port Orchard
2023-2024 Page 73 of 235
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2023-2024 Transfer Schedule
001
109
111
304
Transfer From (597)
411 413
421
431
433
002
1,633,500
1 1
003
180,000
:1 off
109
1
206
598,400
' : ' of
302
488,400
620,000
of
304
667,000
3,554,100
1,927,200
w l
411
0
412
0
413
899,000
899,000
414
447,350
1,055,250
422
1
423
500,000
700,000
H off
424
355,300
431
169,000
. • fill,
432
433
2,821,100
464,300
434
808,600
:.
Totals
17,888,500
City of Port Orchard
2023-2024 Page 74 of 235
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Q.RCHARD
General Fund
Operations
Current Expense Fund No. 001
City Street Fund No. 002
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OVERVIEW
The General Fund provides for the daily operations of the Port Orchard city government. The pie charts
below indicate revenues and expenditures Port Orchard expects in 2023-2024.
Fines &
1!
Goods 8
3%
PROJECTED REVENUE 2023-2024
EXPENDITURE BY TYPE 2023-2024
Interfund Transfers
Capital Outlay
0%
Services & Charges
27%
Supplies & Fuel
2%
This chart depicts budgeted expenses for each General Fund department.
Personnel Costs
(Salary & Benefits)
56%
City of Port Orchard
2023-2024
Page 76 of 235
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2023-2024 Projected Expenditures by Department
Street
18%
Parks & Recreation
4%
Public Works
9%
Law Enforcemnt
34%
Community Development
14%
This table compares revenues received to expenditures incurred in the General Fund. For the 2019-2020
fiscal period actual expenses & revenues received are depicted. 2021-2022 and 2023-2024 are a
projection of what the City anticipates for the year. Fund balance and reserves are not included in this
graph.
50,000,000
45,000,000
40,000,000
35,000,000
30,000,000
25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
General Fund Trends
—10
2019-2020 Actual 2021-2022 Budget 2023-2024 Budget
Revenues f Expenditures
City of Port Orchard
2023-2024 Page 77 of 235
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REVENUES & EXPENDITURES
General Fund information includes Current Expense and Street Funds
. '1 12021-2022 11
General 1
BudgetActuals ..
Revenues
Assigned Beginning Fund Balance
-
1,479,291
1,270,792
Committed Beginning Fund Balance
-
118,202
65,800
Restricted Beginning Fund Balance
-
41,249
2,909,300
Unreserved Cash & Investments -Beginning
5,166,041
-
-
Unreserved Cash & Investments -Beginning Recreation
54,930
-
-
Unassigned Beginning Fund Balance
-
6,793,410
8,524,900
Property Tax
5,747,577
6,222,000
6,873,000
Sales Tax
11,148,602
12,145,000
13,540,000
Utility/Franchise Tax
3,914,618
3,851,100
3,980,000
Gambling Tax
167,657
102,000
102,000
Other Taxes
643,780
540,000
580,000
Licenses & Permits
1,200,744
1,337,800
1,211,600
Intergovernmental
1,858,447
5,156,378
1,494,200
Charges Goods & Services
1,348,444
1,173,800
897,200
Fines & Forfeits
437,966
326,400
256,000
Miscellaneous Revenue
763,536
370,200
259,708
Operating Transfers In
Total Revenues
870,000
33,322,343
4,714,500
44,371,331
1,633,500
111
Expenditures
Personnel Costs (Salary & Benefits)
14,137,227
19,616,155
22,744,500
Supplies
583,446
566,215
883,002
Services & Charges
6,482,440
12,645,003
10,958,633
Intergovernmental Services
-
-
-
CapitalOutlay
78,208
478,855
123,000
Non Expenditure
58,938
-
-
Interfund Services
-
-
-
Interfund Transfers
3,549,932
9,168,578
6,290,000
Assigned Ending Fund Balance
1,479,291
445,699
407,108
Committed Ending Fund Balance
118,202
28,202
712
Restricted Ending Fund Balance
41,249
111,249
-
Reserved Cash & Investments -Ending
-
-
#REF!
-
-
#REF!
-
-
Unassigned Ending Fund Balance
61793,410
1 1,311,374
1 2,191,045
• 111
City of Port Orchard
2023-2024 Page 78 of 235
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FUND BALANCE
GENERAL FUND BALANCE
Fund balance is an important part of a City's General Fund budget. A city may use fund balance for many
reasons. A healthy fund balance allows city operations to continue regardless of the timing of revenues
received during a specific period. Fund balance is also used as a "Savings" account, enabling a city to put
away dollars for large expenditures that would otherwise hinder the operating cash flow, or Council might
choose to set aside funds for special projects anticipated in future years.
This graph shows the trend for the budgeted general fund balance.
Port Orchard's revenue proceeds fluctuate during the year. This can be due to the economy or simply the
type of revenue. An example of this is Property Tax. The
City budgets an amount for property tax. The
County, which collects the tax revenues,
remits payments to the City on a monthly
General Ending Fund Balance
basis. The bulk of the tax revenue is received
in May and November. This is because
9,000,000
taxpayers typically pay their taxes to the
8,000,000
County twice per year, in April and in
7,000,000
October. Without fund balance the City would
6,000,000
be constrained by lack of revenue during
5,000,000
many months of the year. Fund balance
allows the City to continue to meet its
4,000,000
expenditures even during the months where
3,000,000
the revenues come in at a lesser amount.
2,000,000
1,000,000
,
2019-2020 Actual 2021-2022 2023-2024
Budget Budget
City of Port Orchard
2023-2024 Page 79 of 235
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ORCHARD
2023-2024 GENERAL FUND REVENUES
Current Expense Fund 001
City Street Fund 002
MIANIO
�5M
NCity of Port Orchard
ORCHARD
Fund Summary
01 - Current Expense
02 - City Street Fund
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Budget Worksheet
Account Summary
REVENUE
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
11,419,949
12,613,128
23,890,201
13,124,S39
24,1SS,700
12,887,000
2,061,600
2,006,694
3,754,991
3,601,600
4,824,296
1,731,004
Report Total: 13,481,549
14,619,822
27,645,192
16,726,139
28,979,996
14,618,004
City of Port Orchard
2023-2024
Page 81 of 235
Group Sub -Summary
Fund: 001- Current Expense
308 - Beginning Fund Balance
311- Property Tax
313 - Retail Sales and Use Taxes
316 - Business and Occupation Taxes
317 - Excise Taxes in Lieu of Property Tax
318 - Other Taxes
321- Business Licenses and Permits
322 - Non -Business Licenses and Permits
331- Direct Federal Grants
333 - Indirect Federal Grants
334 - State Grants
335 - State Shared Revenues, Entitlement&Impact Payments
336 - State Shared Revenues, Entitlement&Impact Payments
337 - Local Grants, Entitlements and Other Payments
341- General Government
342 - Public Safety
345 - Natural and Economic Environment
347 - Culture and Recreation
352 - Civil Penalties
353 - Civil Infraction Penalties
354 - Civil Parking Infraction Penalties
355 - Criminal Traffic Misdemeanor Fines
356 - Criminal Non -Traffic Fines
357 - Criminal Costs
359 - Non -Court Fines and Penalties
361 - Interest and Other Earnings
362 - Rents, Leases and Concessions
367 - Contributions and Donations from Nongovernmental S
369 - Other
382 - Nonrevenue
389 - Other Nonrevenues
395 - Disposition of Capital Assets
397 - Transfers -In
398 - Insurance Recoveries
Back To Top
Account Description 2019 2020 2021 2022 2023 2024
Total Activity Total Activity Final Budget Final Budget Final Budget Final Budget
-
-
6,952,862
-
11,500,000
-
1,836,996
1,908,325
1,976,000
2,068,300
2,223,000
2,245,000
5,344,307
5,804,295
6,770,000
5,375,000
6,605,000
6,935,000
2,005,593
2,076,682
1,975,000
1,978,100
2,031,000
2,051,000
48,505
51,219
45,000
45,000
50,000
50,000
49,320
13,951
25,000
35,000
15,000
15,000
85,006
80,125
96,400
97,300
92,400
92,700
443,621
582,462
758,200
383,900
508,000
508,500
-
-
1,410,539
1,410,539
-
14,544
631,698
10,000
10,000
-
19,859
18,590
-
75,000
125,000
256,692
267,087
256,600
256,700
307,500
291,700
948
62,011
300,000
600,000
-
-
13,359
9,128
10,100
10,100
5,600
5,600
238,657
163,900
221,400
221,500
147,000
147,000
395,240
484,529
492,800
217,900
296,000
296,000
600
100
-
-
-
-
1,279
491
700
700
-
-
87,264
55,459
57,600
57,600
51,000
51,000
124,434
73,191
66,300
66,000
40,000
40,000
30,973
22,788
22,500
22,600
21,000
21,000
9,277
9,070
4,200
4,200
4,000
4,000
13,011
9,582
12,000
12,000
12,000
12,000
747
400
-
-
-
-
133,963
57,060
32,000
32,100
27,200
26,500
212,033
139,973
140,000
140,000
95,000
95,000
6,516
9,645
5,000
5,000
-
5,558
42,250
-
-
27,350
32,388
2,001
372
9
-
-
2,250,000
12,294
6,348
Fund: 001- Current Expense Total: 11,419,949
12,613,128
23,890,201
13,124,539
24,155,700
12,887,000
City of Port Orchard
2023-2024
Page 82 of 235
Group Sub -Summary Account Description 2019 2020 2021 2022 2023
Total Activity Total Activity Final Budget Final Budget Final Budet
Fund: 002 - City Street Fund
Back To Top
2024
Final Budget
308 - Beginning Fund Balance
-
-
1,479,291
-
1,270,792
-
311- Property Tax
997,874
1,004,381
1,064,000
1,113,700
1,197,000
1,208,000
317 - Excise Taxes in Lieu of Property Tax
235,917
244,867
195,000
195,000
225,000
225,000
322 - Non -Business Licenses and Permits
3,565
5,965
1,000
1,000
5,000
5,000
333 - Indirect Federal Grants
-
6,166
-
55,000
-
-
334 - State Grants
-
-
-
200,000
200,000
-
336 - State Shared Revenues, Entitlement&Impact Payments
297,277
283,575
285,000
287,000
285,000
285,000
342 - Public Safety
-
1,050
-
-
-
-
344-Transportation
1,516
-
345 - Natural and Economic Environment
18,067
22,299
-
-
-
361 - Interest and Other Earnings
14,840
6,879
-
100
4
4
362 - Rents, Leases and Concessions
9,599
9,683
8,000
8,000
8,000
8,000
367 - Contributions and Donations from Nongovernmental S
-
983
-
-
-
-
369 - Other
751
846
395 - Disposition of Capital Assets
-
-
-
-
-
397 - Transfers -In
450,000
420,000
722,700
1,741,800
1,633,500
398 - Insurance Recoveries
32,195
Fund: 002 - City Street Fund Total: 2,061,600
2,006,694
3,754,991
3,601,600
4,824,296
1,731,004
Report Total: 13,481,549
14,619,822
27,645,192
16,726,139
28,979,996
14,618,004
City of Port Orchard
2023-2024 Page 83 of 235
Fund Deta11M M Account Description
Fund: 001- Current Expense
BASUB: 308 - Beginning Fund Balance
001.08.308.31.00 Restricted Beginning Cash & Inv
001.08.308.40.00 Est Comm Fnd Bal Recreation
001.08.308.41.00 Committed Beginning Cash & Investments -Recreation
001.08.308.90.00 Est Unassigned Fund Bal - Beg
001.08.308.91.00 Unassigned Beginning Cash & Investments
BASUB: 308 - Beginning Fund Balance Total:
Back To Top
2019 2020 2021 2022
2023 2024
Total Activity Total Activity Final Budget Final Budget
Final Budget Final Budget
41,249
2,909,300
118,202
65,800
6,793,410
8,524,900
- 6,952,862 -
11,500,000
BASUB: 311 - Property Tax
001.00.311.10.00
General Property Taxes
1,836,996
1,908,325
1,976,000
2,068,300
2,223,000
2,245,000
BASUB: 311 - Property Tax Total:
1,836,996
1,908,325
1,976,000
2,068,300
2,223,000
2,245,000
BASUB: 313 - Retail Sales and Use Taxes
001.00.313.11.00
Local Retail Sales & Use Tax
5,344,307
5,763,046
6,735,000
5,340,000
6,565,000
6,895,000
001.00.313.27.00
Affordable & Supportive Housing
-
41,249
35,000
35,000
40,000
40,000
BASUB: 313 - Retail Sales and Use Taxes Total:
5,344,307
5,804,295
6,770,000
5,375,000
6,605,000
6,935,000
BASUB: 316 - Business and Occupation
Taxes
001.00.316.41.00
Utility Tax - Electric
686,719
675,760
700,000
707,000
750,000
760,000
001.00.316.42.00
Utility Tax -Water
149,739
158,190
154,000
155,000
160,000
165,000
001.00.316.43.00
Utility Tax - Gas
206,341
239,751
200,000
200,000
225,000
225,000
001.00.316.44.00
Utility Tax - Sewer
255,572
271,849
270,000
271,700
280,000
285,000
001.00.316.45.00
Utility Tax - Garbage
176,974
181,612
160,000
161,600
200,000
200,000
001.00.316.46.00
Utility Tax - Television Cabl
85,705
143,927
90,000
90,900
100,000
100,000
001.00.316.47.00
Utility Tax - Telephone
261,503
249,518
260,000
250,000
180,000
180,000
001.00.316.48.00
Utility Tax - Storm Drainage
86,143
85,316
90,000
90,900
85,000
85,000
001.00.316.81.00
Punch BoardsAnd Pull Tabs
95,145
69,737
50,000
50,000
50,000
50,000
001.00.316.83.00
Amusement Games
1,753
1,022
1,000
1,000
1,000
1,000
BASUB: 316 - Business and Occupation Taxes Total:
2,005,593
2,076,682
1,975,000
1,978,100
2,031,000
2,051,000
City of Port Orchard
2023-2024
Page 84 of 235
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2019 2020 2021
2022
2023
2024
Fund Detail
Account Description
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
BASUB: 317 - Excise Taxes in Lieu of Property Tax
001.00.317.20.00
Leasehold Excise Taxes
48,505
51,219
45,000
45,000
50,000
50,000
BASUB: 317 - Excise Taxes in Lieu of Property Tax Total:
48,505
51,219
45,000
45,000
50,000
50,000
BASUB: 318 - Other Taxes
001.00.318.11.00
Admissions Tax
49,320
13,951
25,000
35,000
15,000
15,000
BASUB: 318 - Other Taxes Total:
49,320
13,951
25,000
35,000
15,000
15,000
BASUB: 321- Business Licenses and Permits
001.00.321.30.00
Police & Protective Svs
1,400
1,000
1,400
1,400
1,300
1,600
001.00.321.60.00
Lic & Per - Prof & Occupant
286
95
800
800
100
100
001.00.321.70.00
Lic & Permits - Amusements
1,400
700
2,100
2,100
1,000
1,000
001.00.321.99.00
Other Business Licenses & Pmt
80,080
77,560
92,100
93,000
90,000
90,000
001.00.321.99.02
Vendor Permits
1,840
770
BASUB: 321 - Business Licenses and Permits Total:
85,006
80,125
96,400
97,300
92,400
92,700
BASUB: 322 - Non -Business Licenses
and Permits
001.00.322.10.00
Lic & Per - Bldgs, Struct,Equ
432,222
572,713
749,300
375,000
500,000
500,000
001,00.322.10.01
Bldg Pmt Technology Fee
7,486
7,210
6,400
6,400
6,000
6,500
001.00.322.30.00
Animal Licenses
383
754
-
-
-
-
001.00.322.40.00
Street & Curb Permits
-
-
500
500
-
-
001.00.322.90.00
Lic & Permits - Other Non -Bus
3,530
1,785
2,000
2,000
2,000
2,000
BASUB: 322 - Non -Business Licenses and Permits Total:
443,621
582,462
758,200
383,900
508,000
508,500
BASUB: 331 - Direct Federal Grants
001.00.331.21.00
Federal Direct-USTREAS
-
-
1,410,539
1,410,539
-
-
BASUB: 331 - Direct Federal Grants Total:
-
1,410,539
1,410,539
BASUB: 333 - Indirect Federal Grants
001.00.333.11.00
Federal Indirect Grant - Dept of Commerce
-
620,884
-
-
001.00.333.20.60
Federal Indirect DOT
2,928
606
-
-
001.00.333.97.00
Federal Indirect Homeland Sec
11,616
10,208
10,000
10,000
BASUB: 333 - Indirect Federal Grants Total:
14,544
631,698
10,000
10,000
BASUB: 334 - State Grants
001.00.334.01.10
St direct/indirect grant -Criminal Jstc Trng Comm
-
4,000
-
-
001.00.334.01.20
St Direct/Indirect-JudicialOAC
19,859
14,590
001.00.334.03.10
St Direct/Indirect-DOE
-
-
-
-
001.00.334.04.20
State Grant from COM -------------------------------------------------------------------------------------------------------------------------------------------
75,000
125,000
BASUB: 334 - State Grants Total:
19,859
18,590
75,000
125,000
City of Port Orchard
2023-2024 Page 85 of 235
■ Fund Detail Account Description
Back To Top
2019 2020 2021 2022 2023 2024
Total Activity Total Activity Final Budget Final Budget Final Budget Final Budget
BASUB: 335 - State Shared Revenues, Entitlement&Impact Payments
001.00.335.04.01
Law Enforcement & CJ One time cost
BASUB: 335 - State Shared Revenues, Entitlement&Impact Payments Total:
-
-
-
-
-
-
BASUB: 336 - State Shared Revenues, Entitlement&Impact Payments
001.00.336.00.84
Vessel Registration Fees
8,175
7,305
7,700
7,700
7,500
7,700
001.00.336.06.41
Marijuana Enforcement
-
-
-
-
-
-
001.00.336.06.42
Marijuana Excise Tax Distribut
55,669
53,573
55,000
55,000
65,000
65,000
001.00.336.06.94
Liquor Excise Tax
77,420
90,701
75,000
75,000
110,000
100,000
001.00.336.06.95
Liquor Control Board Profits
92,077
109,666
118,900
119,000
125,000
119,000
001.00.336.06.96
Liquor Profit - Public Safety
23,351
5,842
-
-
-
-
BASUB: 336 - State Shared Revenues, Entitlement&Impact Payments Total:
256,692
267,087
256,600
256,700
307,500
291,700
BASUB: 337 - Local Grants, Entitlements and Other Payments
001.00.337.00.00
Local Grants, Entitlmnts, Other
500
61,596
300,000
600,000
-
-
001.00.337.10.00
Timber State Forest
448
415
-
-
BASUB: 337 - Local Grants, Entitlements and Other Payments Total:
948
62,011
300,000
600,000
BASUB: 341- General Government
001.00.341.22.00
District/Muni Ct Civil Filings
30
-
-
-
-
-
001.00.341.33.00
Municipal CourtAdmin Fees
5,755
3,326
5,000
5,000
3,500
3,500
001.00.341.62.00
Municipal Court Word Pro/Dupl
343
130
-
-
-
-
001.00.341.70.00
Sale Of Merchandise
-
-
-
-
-
-
001.00.341.81.00
Other Word Processing & Print
2,185
2,922
1,600
1,600
1,600
1,600
001.00.341.95.00
Legal Services
3,445
2,750
3,500
3,500
500
500
001.00.341.96.00
Personnel Services
1,600
BASUB: 341- General Government Total:
13,359
9,128
10,100
10,100
5,600
5,600
BASUB: 342 - Public Safety
001.00.342.10.00
Other services
116,170
60,759
110,000
110,000
50,000
50,000
001.00.342.33.00
Adult Probation Service Charg
100,885
84,232
90,000
90,000
75,000
75,000
001.00.342.40.00
Protective Inspection Fees
233
260
-
-
-
-
001.00.342.40.01
Protective Inspection Fee -Fire
15,950
15,613
17,300
17,400
18,000
18,000
001.00.342.50.00
Emergency Service Fees
5,420
3,036
4,100
4,100
4,000
4,000
BASUB: 342 - Public Safety Total:
238,657
163,900
221,400
221,500
147,000
147,000
City of Port Orchard
2023-2024 Page 86 of 235
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Fund Detail Account Description
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
BASUB: 345 - Natural and Economic Environment
001.00.345.29.00 Other Environmental Services
6,127
-
-
-
-
-
001.00.345.81.00 Zoning & Subdivision Fees
29,235
38,132
50,000
25,000
50,000
50,000
001.00.345.83.00 Plan Checking Fees
274,377
377,299
400,000
150,000
200,000
200,000
001.00.345.83.01 Plan Checking Fees -Fire
32,927
34,883
27,400
27,400
30,000
30,000
001.00.345.89.00 Other Planning&Dev Fees & Chg
31,009
15,510
10,200
10,300
10,000
10,000
001.00.345.89.01 Other Plann Fees Hearing Exam
21,565
18,705
5,200
5,200
6,000
6,000
BASUB: 345 - Natural and Economic Environment Total:
395,240
484,529
492,800
217,900
296,000
296,000
BASUB: 347 - Culture and Recreation
001.00.347.90.00 Culture & Rec Other Fees
600
100
-
-
-
-
BASUB: 347 - Culture and Recreation Total:
600
100
-
-
BASUB: 352 - Civil Penalties
001.00.352.30.00 Proof Of Motor Vehicle Insura
625
182
700
700
001.00.352.40.00 Boating Infraction
654
309
-
-
BASUB: 352 - Civil Penalties Total:
1,279
491
700
700
-
-
BASUB: 353 - Civil Infraction Penalties
001.00.353.10.00 Traffic Infraction Penalties
84,760
53,280
55,000
55,000
50,000
50,000
001.00.353.70.00 Non -Traffic Infraction Penalt
2,504
2,178
2,600
2,600
1,000
1,000
BASUB: 353 - Civil Infraction Penalties Total:
87,264
55,459
57,600
57,600
51,000
51,000
BASUB: 354 - Civil Parking Infraction Penalties
001.00.354.00.00 Civil Parking Infraction Pena
124,434
73,191
66,300
66,000
40,000
40,000
BASUB: 354 - Civil Parking Infraction Penalties Total:
124,434
73,191
66,300
66,000
40,000
40,000
BASUB: 355 - Criminal Traffic Misdemeanor Fines
001.00.355.20.03 Criminal Conviction Fee -DUI
4,647
1,873
4,100
4,100
1,000
1,000
001.00.355.80.02 Criminal Conviction Fee-Traffi
25,160
20,915
18,400
18,500
20,000
20,000
001.00.355.90.14 Criminal Conv Fee -Non Traffic
1,166
-
-
-
-
-
BASUB: 355 - Criminal Traffic Misdemeanor Fines Total:
30,973
22,788
22,500
22,600
21,000
21,000
BASUB: 356 - Criminal Non -Traffic Fines
001.00.356.50.00 Investigative FunclAssessment
4,358
2,888
4,200
4,200
4,000
4,000
001.00.356.90.00 Other Criminal Non -Traffic Fi
4,918
6,181
BASUB: 356 - Criminal Non -Traffic Fines Total:
9,277
9,070
4,200
4,200
4,000
4,000
City of Port Orchard
2023-2024 Page 87 of 235
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Account Description
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
BASUB: 357 - Criminal Costs
001.00.357.33.00
Public Defense Cost
11,468
8,962
12,000
12,000
12,000
12,000
001.00.357.37.00
Court Cost Recoup
369
454
-
-
-
-
001.00.357.37.01
Court Cost Recoupment
1,173
165
-
BASUB: 357 - Criminal Costs Total:
13,011
9,582
12,000
12,000
12,000
12,000
BASUB: 359 - Non -Court Fines and Penalties
001.00.359.00.00
Non -Court Fines & Penalties
197
-
-
-
-
-
001.00.359.90.00
Other Fines & Penalties
550
400
BASUB: 359 - Non -Court Fines and Penalties Total:
747
400
-
-
-
-
BASUB: 361- Interest and Other Earnings
001.00.361.11.00
Investment Interest
104,391
42,742
10,100
10,000
20,700
20,000
001.00.361.40.00
Interest On Contracts,Notes,T
9,648
7,234
1,500
1,500
1,500
1,500
001.00.361.40.01
Interest Collected Municipl C
19,924
7,084
20,400
20,600
5,000
5,000
BASUB: 361- Interest and Other Earnings Total:
133,963
57,060
32,000
32,100
27,200
26,500
BASUB: 362 - Rents, Leases and Concessions
001.00.362.30.00
Parking
171,991
111,466
100,000
100,000
75,000
75,000
001.00.362.40.00
Active Club Rental
1,563
263
-
-
-
-
001.00.362.41.00
City Hall Rental
1,800
275
-
-
-
-
001.00.362.50.00
Space & Facil Leases Long -Ter
36,679
27,895
40,000
40,000
20,000
20,000
001.00.362.51.00
A/C Non-refundbl cleaning fee
-
75
-
-
-
-
BASUB: 362 - Rents, Leases and Concessions Total:
212,033
139,973
140,000
140,000
95,000
95,000
BASUB: 367 - Contributions and Donations from Nongovernmental S
001.00.367.11.00
Contributions & Donations from Nongovernmental
6,516
9,645
5,000
5,000
-
-
BASUB: 367 - Contributions and Donations from Nongovernmental S Total:
6,516
9,645
5,000
5,000
BASUB: 369 - Other
001.00.369.10.00
Sale Of Junk & Salvage
187
738
-
-
001.00.369.30.00
Confiscated and Forfeited Ppt
689
1,962
001.00.369.40.00
Other Judgments & Settlements
-
267
001.00.369.81.00
Cashiers Overage & Shortage
(30)
5
001.00.369.91.00
Other Miscellaneous Revenue
4,713
39,279
BASUB: 369 - Other Total: 5,558 42,250
City of Port Orchard
2023-2024 Page 88 of 235
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2019 2020 2021 2022 2023 2024
Fund Detail
Account Description
Total Activity
Total Activity Final Budget Final Budget Final Budget Final Budget
BASUB: 382 - Nonrevenue
001.00.382.10.00
Refundable Deposit
27,350
32,388
BASUB: 382 - Nonrevenue Total:
27,350
32,388
BASUB: 389 - Other Nonrevenues
001.00.389.90.00
Unapplied Credits
2,001
372
BASUB: 389 - Other Nonrevenues Total:
2,001
372
BASUB: 395 - Disposition of Capital
Assets
001.00.395.10.00
Proceeds I'm Sales FixedAsset
-
9
001.00.395.20.00
Compensation -Loss CapitalAsse
-
BASUB: 395 - Disposition of Capital Assets Total:
BASUB: 397 - Transfers -In
001.00.397.00.00 Transfers In
BASUB: 397 - Transfers -In Total:
BASUB: 398 - Insurance Recoveries
001.00.398.10.00 Insurance Recoveries
9
2,250,000
BASUB: 398 - Insurance Recoveries Total: 12,294 6,348 - - - -
Fund: 001- Current Expense Total: 11,419,949 12,613,128 23,890,201 13,124,539 24,155,700 12,887,000
City of Port Orchard
2023-2024 Page 89 of 235
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Fund Detail Account Description
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
Fund: 002 - City Street Fund
BASUB: 308 - Beginning Fund Balance
002.08.308.51.01 Assigned Beginning Cash & Investments
1,479,291
1,270,792
002.08.308.57.00 EstAssigned Fund Bal-Beg
-
-
BASUB: 308 - Beginning Fund Balance Total:
-
-
1,479,291
-
1,270,792
-
BASUB: 311 - Property Tax
002.00.311.10.00 General Property Taxes
997,874
1,004,381
1,064,000
1,113,700
1,197,000
1,208,000
BASUB: 311 - Property Tax Total:
997,874
1,004,381
1,064,000
1,113,700
1,197,000
1,208,000
BASUB: 317 - Excise Taxes in Lieu of Property Tax
002.00.317.60.00 TBD Vehicle Fees
235,917
244,867
195,000
195,000
225,000
225,000
BASUB: 317 - Excise Taxes in Lieu of Property Tax Total:
235,917
244,867
195,000
195,000
225,000
225,000
BASUB: 322 - Non -Business Licenses and Permits
002.00.322.40.00 StreetAnd Curb Permits
3,565
5,965
1,000
1,000
5,000
5,000
BASUB: 322 - Non -Business Licenses and Permits Total:
3,565
5,965
1,000
1,000
5,000
5,000
BASUB: 333 - Indirect Federal Grants
002.00.333.11.00 Federal Indirect Grant- Dept of Commerce
-
6,166
-
-
-
-
002.00.333.20.00 Federal Indirect Grant from Dept of Transportation------------------------------------------------------------------------------------------------------55,000
BASUB: 333 - Indirect Federal Grants Total:
6,166
55,000
-
BASUB: 334 - State Grants
002.00.334.03.80 State Grant from TIB
-
200,000
200,000
BASUB: 334 - State Grants Total:
-
200,000
200,000
BASUB: 336 - State Shared Revenues, Entitlement&Impact Payments
002.00.336.00.71 Multimodal Transportation
-
19,616
-
-
-
-
002.00.336.00.87 Motor Veh Fuel Tax - Street
297,277
263,959
285,000
287,000
285,000
285,000
BASUB: 336 - State Shared Revenues, Entitlement&Impact Payments Total:
297,277
283,575
285,000
287,000
285,000
285,000
BASUB: 342 - Public Safety
002.00.342.40.00 Protective Inspections
-
1,050
-
-
-
-
BASUB: 342 - Public Safety Total:
1,050
BASUB: 344 -Transportation
002.00.344.10.00
Road/Street Maintenance/Rpr
BASUB: 344 - Transportation Total:
BASUB: 345 - Natural and Economic Environment
002.00.345.81.00
Zoning & Subdivision Fees
002.00.345.83.00
Plan Review Fees
002.00.345.89.00
Other Planning&Dev Fees & Chg
BASUB: 345 - Natural and Economic Environment Total:
1,516
222 -
- 400
17,845 21,899
18,067 22,299
City of Port Orchard
2023-2024
Page 90 of 235
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Fund Detail Account Description
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
BASUB: 361 - Interest and Other Earnings
002.00.361.11.00 Investment Interest
14,840
6,879
100
4
4
BASUB: 361 - Interest and Other Earnings Total:
14,840
6,879
-
100
4
4
BASUB: 362 - Rents, Leases and Concessions
002.00.362.50.00 Space & Facil Leases Long -Ter
9,599
9,683
8,000
8,000
8,000
8,000
BASUB: 362 - Rents, Leases and Concessions Total:
9,599
9,683
8,000
8,000
8,000
8,000
BASUB: 367 - Contributions and Donations from Nongovernmental S
002.00.367.11.00 Contributions & Donations from Nongoverntl Sources
-
983
-
-
-
-
BASUB: 367 - Contributions and Donations from Nongovernmental S Total:
-
983
BASUB: 369 - Other
002.00.369.10.00 Sale Of ScrapAnd Junk
97
177
002.00.369.40.00 Other Judgments & Settlements
567
588
002.00.369.91.00 Other Miscellaneous Revenue
87
81
BASUB: 369 - Other Total:
751
846
BASUB: 395 - Disposition of Capital Assets
002.00.395.10.00 Proceeds I'm Sale FixeclAssets
-
-
BASUB: 395 - Disposition of Capital Assets Total:
-
-
-
-
-
BASUB: 397 - Transfers -In
002.00.397.00.00 Transfers In
450,000
420,000
722,700
1,741,800
1,633,500
BASUB: 397 - Transfers -In Total:
450,000
420,000
722,700
1,741,800
1,633,500
BASUB: 398 - Insurance Recoveries
002.00.398.10.00 Insurance Recoveries
32,195
BASUB: 398 - Insurance Recoveries Total:
32,195
-
-
-
-
-
Fund: 002 - City Street Fund Total:
2,061,600
2,006,694
3,754,991
3,601,600
4,824,296
1,731,004
Report Total:
13,481,549
14,619,822
27,645,192
16,726,139
28,979,996
14,618,004
City of Port Orchard
2023-2024 Page 91 of 235
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ORCHARD
2023-2024 GENERAL FUND
EXPENDITURES
Current Expense Fund 001
City Street Fund 002
ORCHARD
a
City of Port Orchard
Fund Summary
001- Current Expense
002 - City Street Fund
EXPENSE
2019 2020
2021
Total Activity Total Activity
Final Budget
10, 663, 852 10, 972, 873
15,833,589
1,915,436 1,338,029
2,148,687
Report Total: 12,579,288 12,310,902
17,982,275
Back To Top
Budget Worksheet
Account Summary
2022 2023
Final Budget Final Budget
21,181,151 20,428, 255
5,207,904 3,482,796
26,389,056 23,911,051
— 2024
Final Budget
16,614,445
3,072,504
19,686,949
City of Port Orchard
2023-2024
Page 93 of 235
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Group Sub -Summary Account De
2020
2021
2022
2023
2024
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
Fund: 001- Current Expense
508 - Ending Fund Balance
-
-
-
1,450,826
-
2,191,757
511- Legislative Activities
279,945
273,647
282,703
315,495
334,250
355,130
512 -Judicial Activities
527,739
485,751
745,605
849,493
742,800
797,000
513 - Executive Activities
84,302
99,524
121,066
137,100
209,700
223,000
514 - Financial, Recording And Election Activities
519,060
565,411
634,239
696,759
795,370
813,470
515 - Legal Activities
364,363
464,245
565,400
617,800
575,300
621,222
517 - Employee Benefit Programs
2,453
3,107
4,900
5,000
3,000
4,100
518 - Centralized Sry
860,489
1,283,555
1,265,708
1,432,974
2,325,850
2,252,672
521 - Law Enforcement Activities
3,930,222
3,865,833
4,715,204
5,302,075
5,449,350
5,683,120
523 - Detention/correction Activities
344,229
231,502
353,757
363,837
301,000
301,000
524 - Protective Inspection Sry
366,600
430,508
805,231
879,673
1,090,595
935,300
525 - Disaster Sry
22,672
25,796
23,900
31,100
45,000
33,000
551- Public Housing Services
-
-
-
-
35,000
40,000
553 - Conservation
9,297
9,435
9,756
9,756
10,400
10,700
554 - Environmental Sry
44,232
47,849
49,440
50,923
52,450
54,024
558 - Community Planning & Economic Development
876,007
1,091,090
1,174,829
1,477,071
1,236,590
1,331,550
559 - Housing And Property Development
18,383
4,329
54,600
55,349
130,900
137,900
562 - Public Health Sry
13,350
43,170
47,596
48,500
52,000
52,000
566 -We Ifa re/vetera ns/d isa b I ed/home less Sry
2,866
5,117
3,500
3,500
6,000
6,000
572 - Libraries
28,533
108,140
23,800
24,197
24,900
24,900
573 - Cultural And Community Activities
45,361
19,483
58,600
64,081
49,000
49,000
575 - Community Center
-
199,105
415,000
730,000
-
-
576 - Park Facilities
438,941
435,559
846,400
854,765
648,800
697,600
582 - Refund of Deposit
33,675
25,263
-
-
-
-
594 -Capital Expenditures/expenses
-
68,601
109,655
135,000
20,000
597 - Other Financing Uses
1,851,133
1,186,853
3,522,700
5,645,878
6,290,000
Fund: 001- Current Expense Total:
10,663,852
10,972,873
15,833,589
21,181,151
20p428,255
16,614,445
Fund: 002 - City Street Fund
508 - Ending Fund Balance
-
-
-
445,699
-
407,108
542 - Roads/streets Maintenance
705,257
561,894
1,201,900
3,521,157
1,875,101
1,406,301
543 - Roads/streets General Administration And Overhead
698,233
766,529
764,587
1,189,048
1,524,695
1,239,095
594 - Capital Expenditures/expenses
-
9,606
182,200
52,000
83,000
20,000
597 - Other Financing Uses
511,946
-
-
-
-
-
Fund: 002 - City Street Fund Total:
1,915,436
1,338,029
2,148,687
5,207,904
3,482,796
3,072,504
Report Total:
12,579,288
12,330,902
17,982,275
26,389,056
23,911,051
19,686,949
City of Port Orchard
2023-2024 Page 94 of 235
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Account Description
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
Fund: 001- Current Expense
BASUB: 508 - Ending Fund Balance
001.09.508.31.00
Restricted Ending Cash & Inv
111,249
001.09.508.40.00
Est Commit Fnd Bal Recreation
-
-
001.09.508.41.00
Committed Ending Cash & Investments -Recreation
28,202
712
001.09.508.90.00
Est Unassigned Fund Bal
-
-
001.09.508.91.00
Unassigned Ending Cash & Investments
1,311,374
2,191,045
BASUB: 508 - Ending Fund Balance Total:
-
-
-
1,450,826
-
2,191,757
BASUB: 511- Legislative Activities
001.07.511.30.10
Salaries -Official Pub. Sry
65,184
62,705
55,731
50,685
88,500
94,200
001.07.511.30.20
Benefits - Official Pub. Sry
34,089
34,758
30,790
25,696
37,560
41,760
001.07.511.30.30
Supplies - Official Pub. Sry
6
-
400
400
200
400
001.07.511.30.40
Services- Official Pub. Sry
3,012
3,679
2,400
2,400
13,330
13,330
001.07.511.60.10
Salaries - Legistlative Sry
84,000
84,000
85,911
90,203
84,000
84,000
001.07.511.60.20
Benefits - Legistlative Sry
11,869
11,699
12,546
13,786
19,700
21,000
001.07.511.60.30
Supplies - Legislative Sry
669
710
2,000
2,000
1,000
2,000
001.07.511.60.40
Services - Legislative Sry
34,432
29,470
39,225
45,125
38,000
45,000
001.07.511.70.40
Services- Lobbying Activities _
46,683
46,625
53,700
85,200
51,960
53,440
BASUB: 511- Legislative Activities Total:
279,945
273,647
282,703
315,495
334,250
355,130
BASUB: 512 - Judicial Activities
001.02.512.50.10
Salaries - Court
361,000
338,558
458,944
530,225
460,500
490,300
001.02.512.50.20
Benefits - Court
137,650
127,435
198,161
230,268
217,600
241,700
001.02.512.50.30
Supplies - Court
3,974
4,102
8,700
8,800
8,700
9,000
001.02.512.50.40
Services - Court _
25,115
15,656
79,800
80,200
56,000
56,000
BASUB: 512 - Judicial Activities Total:
527,739
485,751
745,605
849,493
742,800
797,000
BASUB: 513 - Executive Activities
001.07.513.10.10
Salaries-ExecAdmin
57,817
59,222
62,287
74,016
133,700
141,600
001.07.513.10.20
Benefits - ExecAdmin
24,371
24,709
27,329
31,634
47,500
52,900
001.07.513.10.30
Supplies - Exec Admin
119
49
500
500
500
500
001.07.513.10.40
Services- Exec Admin _
1,994
15,543
30,950
30,950
28,000
28,000
BASUB: 513 - Executive Activities Total:
84,302
99,524
121,066
137,100
209,700
223,000
City of Port Orchard
2023-2024 Page 95 of 235
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Fund Detail
Account Description
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
BASUB: 514 - Financial, Recording And Election Activities
001.01.514.23.10
Salaries - Financial Services
205,653
246,250
275,734
318,993
331,800
352,700
001.01.514.23.20
Benefits - Financial Services
83,229
90,694
114,520
139,678
113,600
126,500
001.01.514.23.30
Supplies - Financial Services
2,869
4,609
5,050
6,200
6,500
7,000
001.01.514.23.40
Services - Financial Services
35,741
40,753
61,900
63,100
118,000
91,000
001.07.514.30.10
Salaries - Record Sry
83,409
81,445
69,117
64,879
86,700
92,200
001.07.514.30.20
Benefits - Record Sry
42,886
43,705
37,917
33,909
35,320
39,220
001.07.514.30.30
Supplies - Record Sry
1,312
1,908
2,500
2,500
2,500
2,500
001.07.514.30.40
Services - Record Sry
29,032
23,353
35,000
35,000
30,950
32,350
001.07.514.40.40
Services - Election Costs
6,835
184
6,500
6,500
35,000
35,000
001.07.514.90.40
Services - Voter Registration _
28,095
32,510
26,000
26,000
35,000
35,000
BASUB: 514 - Financial, Recording And Election Activities Total:
519,060
565,411
634,239
696,759
795,370
813,470
BASUB: 515 - Legal Activities
001.07.515.41.40
External Legal Services -Advice
105,888
192,059
284,600
337,000
292,000
324,000
001.07.515.45.40
External Legal Services -Claims & Litigation
112,948
114,656
128,300
128,300
131,500
138,082
001.07.515.91.40
Services - Legal Indigent Def _
145,527
157,531
152,500
152,500
151,800
159,140
BASUB: 515 - Legal Activities Total:
364,363
464,245
565,400
617,800
575,300
621,222
BASUB: 517 - Employee Benefit
Programs
001.01.517.90.30
Supplies - Employee Wellness
810
2,068
-
-
-
001.01.517.90.40
Services - Employee Wellness
1,643
1,013
-
-
-
001.04.517.91.30
Supplies -Commute Trip Red.
-
-
100
100
100
001.04.517.91.40
Services -Commute Trip Red.
26
1,900
1,900
-
1,000
001.07.517.90.30
Supplies- Employee Wellness
700
800
1,000
1,000
001.07.517.90.40
Services- Employee Wellness
-
2,200
2,200
2,000
2 000
BASUB: 517 - Employee Benefit Programs Total:
2,453
3,107
4,900
5,000
3,000
4,100
City of Port Orchard
2023-2024 Page 96 of 235
Back To Top
2019
2020
2021
2022
2023
2024
Fund Detail
Account Description
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
BASUB: 518 - Centralized Sry
001.01.518.10.10
Salaries - Personnel Sry
80,587
71,481
001.01.518.10.20
Benefits - Personnel Sry
30,224
29,681
001.01.518.10.30
Supplies - Personnel Sry
2,284
1,404
001.01.518.10.40
Services - Personnel Sry
36,961
40,533
-
-
-
-
001.01.518.88.10
Salaries - IT Services
66,731
93,544
167,966
192,098
205,500
212,600
001.01.518.88.20
Benefits - IT Services
18,197
26,793
69,368
80,801
69,400
75,900
001.01.518.88.30
Supplies - IT Services
40,834
116,880
25,000
31,000
42,400
47,500
001.01.518.88.40
Services - IT Services
103,297
122,447
125,945
129,545
215,400
194,100
001.05.518.20.10
Salaries - Engineering
61,313
59,160
84,468
91,906
517,700
539,900
001.05.518.20.20
Benefits - Engineering
23,354
17,280
37,737
44,576
188,200
201,000
001.05.518.20.30
Supplies - Engineering
973
1,355
1,000
1,000
1,000
1,000
001.05.518.20.40
Services- Engineering
30,773
38,102
43,747
43,333
86,500
80,787
001.05.518.30.10
Salaries - Facilities
27,763
27,553
34,438
37,487
78,300
93,800
001.05.518.30.20
Benefits - Facilities
11,380
10,579
23,001
26,767
37,800
39,900
001.05.518.30.30
Supplies - Facilities
27,851
27,587
6,700
5,000
66,000
16,000
001.05.518.30.40
Services- Facilities
287,751
427,851
372,510
460,350
580,100
522,000
001.05.518.61.40
Judgments and Settlements
-
-
60,000
-
-
-
001.07.518.10.10
Salaries - Personnel Services
112,603
159,963
124,000
132,100
001.07.518.10.20
Benefits - Personnel Services
53,344
84,249
44,300
49,400
001.07.518.10.30
Supplies - Personnel Services
600
600
1,000
1,000
001.07.518.10.40
Services - Personnel Services
-
36,250
32,650
54,350
31,100
001.07.518.63.40
General Grants
-
160,842
-
-
-
-
001.07.518.90.40
Services - Other Central Svr _
10,217
10,484
11,030
11,650
13,900
14,585
BASUB: 518 - Centralized Sry Total:
860,489
1,283,555
1,265,708
1,432,974
2,325,850
2,252,672
City of Port Orchard
2023-2024 Page 97 of 235
Fund Detail
_ Account Description
BASUB: 521- Law Enforcement Activities
001.03.521.10.10
Salaries - PD Admin
001.03.521.10.20
Benefits - PD Admin
001.03.521.10.30
Supplies - PD Admin
001.03.521.10.40
Services- PD Admin
001.03.521.21.10
Salaries - Investigation
001.03.521.21.20
Benefits - Investigation
001.03.521.21.30
Supplies - Investigation
001.03.521.21.40
Services- Investigation
001.03.521.22.10
Salaries - Patrol
001.03.521.22.20
Benefits - Patrol
001.03.521.22.30
Supplies - Patrol
001.03.521.22.40
Services -Patrol
001.03.521.23.10
Salaries - Marine Patrol
001.03.521.23.20
Benefits - Marine Patrol
001.03.521.23.30
Supplies - Marine Patrol
001.03.521.23.40
Services- Marine Patrol
001.03.521.25.10
Salaries - Gambling
001.03.521.25.20
Benefits - Gambling
001.03.521.25.30
Supplies - Gambling
001.03.521.25.40
Services- Gambling
001.03.521.30.10
Salaries - Crime Preven.
001.03.521.30.20
Benefits - Crime Preven.
001.03.521.30.30
Supplies - Crime Preven.
001.03.521.30.40
Services- Crime Preven.
001.03.521.40.30
Supplies -Training
001.03.521.40.40
Services - Training
001.03.521.50.30
Supplies - PD Facilities
001.03.521.50.40
Services - PD Facilities
001.03.521.70.10
Salaries - Traffic
001.03.521.70.20
Benefits - Traffic
001.03.521.70.30
Supplies - Traffic
001.03.521.70.40
Services - Traffic
001.03.521.80.10
Salaries - Property and Evidence Room
001.03.521.80.20
Benefits - Property and Evidence Room
001.03.521.80.30
Supplies - Property and Evidence Room
001.03.521.80.40
Services - Property and Evidence Room _
BASUB: 521 - Law Enforcement Activities Total:
Back To Top
2019
2020
2021
2022
2023
2024
Total Activity ,
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
524,959
523,251
580,556
619,400
599,400
638,400
235,010
235,439
253,836
289,557
309,200
339,200
10,569
20,986
15,300
15,500
15,500
15,000
234,873
228,409
248,020
268,206
266,500
266,000
106,656
83,843
183,862
213,887
232,000
252,200
26,922
31,200
78,270
95,316
87,600
97,300
11,463
1,826
14,595
4,000
10,300
10,300
10,800
8,804
10,500
13,236
24,000
22,900
1,489,291
1,577,909
1,573,605
1,673,344
1,875,600
2,031,300
511,832
515,817
574,322
669,541
782,400
791,400
1,334
4,717
11,500
11,600
67,000
9,000
175,756
134,876
169,000
218,408
232,800
239,700
8,531
7,569
23,600
32,303
33,800
33,800
3,296
2,616
7,400
9,967
13,100
13,100
901
2,337
2,400
1,400
1,500
1,500
6,884
10,420
25,700
81,172
21,700
20,300
40,619
-
100,820
109,595
100,800
109,800
5,221
53,944
61,587
52,400
58,100
-
800
800
700
800
-
-
300
300
700
800
118,495
66,758
168,392
216,041
89,300
97,400
58,437
31,812
101,592
141,293
40,200
44,600
608
62
600
5,100
7,500
1,500
4,276
33,236
2,000
3,368
13,500
11,100
7,501
13,046
12,500
11,300
15,000
16,000
30,499
18,538
35,000
35,000
45,500
47,000
44
-
2,000
2,000
2,000
2,000
10,219
11,557
11,480
11,480
12,700
12,720
189,328
199,789
242,441
272,930
264,400
285,700
84,838
83,689
117,239
136,780
86,200
95,800
6,513
1,906
1,600
1,600
40,000
20,000
14,547
15,424
6,000
8,736
26,750
23,200
-
-
42,050
45,938
46,900
49,900
11,700
13,650
11,400
12,800
12,280
7,740
13,500
5,000
-
-
20,000
-
7,500
7 500
3,930,222
3,865,833
4,715,204
5,302,075
5,449,350
5,683,120
City of Port Orchard
2023-2024
Page 98 of 235
Back To Top
Fund Detail
Account Description
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
BASUB: 523 - Detention/correction Activities
001.03.523.20.10
Salaries - Monitor Prisoners
18,634
6,072
-
-
001.03.523.20.20
Benefits - Monitor Prisoners
8,338
2,675
157
237
001.03.523.20.30
Supplies - Monitor Prisoners
-
-
-
-
001.03.523.20.40
Services - Monitor Prisoners
3,973
-
-
-
-
-
001.03.523.60.30
Supplies - Care/Custody Prison
325
127
3,600
3,600
1,000
1,000
001.03.523.60.40
Services - Care/Custody Prison _
312,959
222,627
350,000
360,000
300,000
300,000
BASUB: 523 - Detention/correction Activities Total:
344,229
231,502
353,757
363,837
301,000
301,000
BASUB: 524 - Protective Inspection Sry
001.04.524.20.10
Salaries - Buildlnsp.
199,722
228,700
338,148
362,319
568,000
604,700
001.04.524.20.20
Benefits - Build Insp.
76,630
83,729
149,470
171,673
254,250
282,050
001.04.524.20.30
Supplies - Build Insp.
1,237
2,950
5,200
2,200
7,000
3,000
001.04.524.20.40
Services - Build Insp. _
89,012
115,129
312,413
343,481
261,345
45,550
BASUB: 524 - Protective Inspection Sry Total:
366,600
430,508
805,231
879,673
1,090,595
935,300
BASUB: 525 - Disaster Sry
001.03.525.10.40
Services - Disaster Administration
21,524
24,656
22,100
29,300
40,000
30,000
001.03.525.60.30
Supplies - Disaster Preparedness
673
-
800
800
4,000
2,000
001.03.525.60.40
Services -Disaster Preparedness _
475
1,140
1,000
1,000
1,000
1000
BASUB: 525 - Disaster Sry Total:
22,672
25,796
23,900
31,100
45,000
33,000
BASUB: 551- Public Housing Services
001.07.551.00.40
Public Housing -Services
-
-
-
-
35,000
40,000
BASUB: 551- Public Housing Services Total:
-
-
-
-
35,000
40,000
BASUB: 553 - Conservation
001.07.553.70.40
Services - Pollution Control
9,297
9,435
9,756
9,756
10,400
10,700
BASUB: 553 - Conservation Total:
9,297
9,435
9,756
9,756
10,400
10,700
BASUB: 554 - Environmental Sry
001.07.554.30.40
Services - Animal Control
44,232
47,849
49,440
50,923
52,450
54,024
BASUB: 554 - Environmental Sry Total:
44,232
47,849
49,"0
50,923
52,450
54,024
BASUB: 558 - Community Planning & Economic Development
001.04.558.60.10
Salaries - Planning
552,359
563,741
651,440
763,265
697,300
742,100
001.04.558.60.20
Benefits -Planning
207,155
208,639
323,392
400,452
316,850
345,550
001.04.558.60.30
Supplies - Planning
2,782
4,863
4,000
3,750
4,500
5,000
001.04.558.60.40
Services - Planning
113,711
313,846
195,997
309,604
207,940
228,900
001.07.558.70.40
Services- Economic Development _
10,000
10,000
BASUB: 558 - Community Planning & Economic Development Total:
876,007
1,091,090
1,174,829
1,477,071
1,236,590
1,331,550
City of Port Orchard
2023-2024 Page 99 of 235
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Detail
Account Description
2019
2020
2021
2022
2023
2024
nd
.
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
BASUB: 559 - Housing And Property
Development
001.04.559.30.10
Salaries - Property Developmen
5,952
1,679
2,100
2,426
33,800
36,000
001.04.559.30.20
Benefits - Property Developmen
3,281
910
1,100
1,323
18,600
20,400
001.04.559.30.30
Supplies - Property Development
-
-
300
500
1,500
1,500
001.04.559.30.40
Services - Property Development _
9,150
1,740
51,100
51,100
77,000
80,000
BASUB: 559 - Housing And Property Development Total:
18,383
4,329
54,600
55,349
130,900
137,900
BASUB: 562 - Public Health Sry
001.07.562.00.40
Services - Public Health
13,350
43,170
47,596
48,500
52,000
52,000
BASUB: 562 - Public Health Sry Total:
13,350
43,170
47,596
48,500
52,000
52,000
BASUB: 566 - Welfare/veterans/disabled/homeless Sry
001.07.566.00.40
Services - Substance Abuse _
2,866
5,117
3,500
3,500
6,000
6 000
BASUB: 566 - Welfare/veterans/disabled/homeless Sry Total:
2,866
5,117
3,500
3,500
6,000
6,000
BASUB: 572 - Libraries
001.05.572.50.10
Salaries - Library
2,867
1,494
1,700
1,985
2,000
2,000
001.05.572.50.20
Benefits - Library
2,085
474
1,100
1,213
900
900
001.05.572.50.30
Supplies - Library
1,619
25
-
-
1,000
1,000
001.05.572.50.40
Services -Library
21,963
106,148
21,000
21,000
21,000
21,000
BASUB: 572 - Libraries Total:
28,533
108,140
23,800
24,197
24,900
24,900
BASUB: 573 - Cultural And Community Activities
001.07.573.90.10
Salaries -Chimes & Lights
19,296
10,101
34,900
39,071
20,000
20,000
001.07.573.90.20
Benefits -Chimes & Lights
6,296
3,970
11,300
12,611
9,000
9,000
001.07.573.90.30
Supplies -Chimes & Lights
8,846
1,642
1,900
1,900
10,000
10,000
001.07.573.90.40
Services -Chimes & Lights
9,615
3,771
10,500
10,500
10,000
10,000
001.07.573.92.40
Services -Rentals -Banners
1,308
-
BASUB: 573 - Cultural And Community Activities Total:
45,361
19,483
58,600
64,081
49,000
49,000
BASUB: 575 - Community Center
001.04.575.50.10
Salaries - Community Center
-
1,329
-
-
-
-
001.04.575.50.20
Benefits - Community Center
404
-
-
001.04.575.50.40
Services - Community Center _
197,372
415,000
730,000
BASUB: 575 - Community Center Total:
-
199,105
415,000
730,000
-
-
BASUB: 576 - Park Facilities
001.05.576.80.10
Salaries - Parks
186,539
188,680
272,309
289,506
252,300
266,700
001.05.576.80.20
Benefits - Parks
64,532
59,296
131,975
151,536
102,900
120,900
001.05.576.80.30
Supplies - Parks
36,807
19,325
24,000
24,000
34,000
34,000
001.05.576.80.40
Services - Parks
150,757
168,257
418,116
389,724
259,600
276,000
001.05.576.80.45
Oper Rentals & Leases -Parks _
307
-
BASUB: 576 - Park Facilities Total:
438,941
435,559
846,400
854,765
648,800
697,600
City of Port Orchard
2023-2024 Page 100 of 235
Back To Top
nd Detail
Account Description
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
BASUB: 582 - Refund of Deposit
001.06.582.10.00
Refundable Deposit
33,675
25,263
BASUB: 582 - Refund of Deposit Total:
33,675
25,263
BASUB: 594 - Capital Expenditures/expenses
001.01.594.14.60
Capital Outlay -Finance
-
7,644
-
001.01.594.18.60
Capital Outlay- IT
-
135,000
001.02.594.12.60
Capital Outlay -Court
11,034
-
001.03.594.21.60
Capital Outlay -Police
16,240
001.04.594.24.60
Capital Outlay -Building
1,456
-
001.04.594.58.60
Capital Outlay-Plannning
13,104
4,655
001.05.594.18.60
Capital Outlay-Engineering/Facilities
9,147
105,000
-
001.05.594.76.60
Capital Expenditures -Parks
-
-
20,000
001.07.594.14.60
Capital Outlay-Admin
9,977
-
-
-
BASUB: 594 - Capital Expenditures/expenses Total:
-
68,601
109,655
135,000
20,000
BASUB: 597 - Other Financing Uses
001.02.597.02.02
Transfer-500 Court Computer
63,459
-
-
-
-
001.03.597.02.03
Transfer-500 Replacement-PD
716,123
001.04.597.02.04
Transfer-500 Replacement-DCD
3,500
001.05.597.02.05
Transfer-500 Replacement-PW(EFP)
173,051
-
-
-
-
001.06.597.00.00
Transfers Out
850,000
1,186,853
3,522,700
5,645,878
6,290,000
001.07.597.02.02
Transfer-500 Replacement(Admin)
45,000
-
-
-
-
BASUB: 597 - Other Financing Uses Total:
1,851,133
1,186,853
3,522,700
5,645,878
6,290,000
-
Fund: 001- Current Expense Total:
10,663,852
10,972,873
15,833,589
21,181,151
20,428,255
16,614,445
City of Port Orchard
2023-2024 Page 101 of 235
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ILFund Detail
Account Description
2019
Total Activity
2020
Total Activity
2021
Final Budget
2022
Final Budget
2023
Final Budget
2024
Final Budget
Fund: 002 - City Street Fund
BASUB: SOB - Ending Fund Balance
002.09.508.51.01
Assigned Ending Cash & Investments
445,699
407,108
002.09.508.57.00
EstAssign Fnd Bal-City Street _
-
-
BASUB: SOB - Ending Fund Balance Total:
-
-
-
44S,699
-
407,108
BASUB: S42 - Roads/streets Maintenance
002.05.542.30.10
Salaries - Roadway
33,525
22,780
89,800
99,375
4,800
5,100
002.05.542.30.20
Benefits - Roadway
16,838
9,297
50,100
54,011
1,000
1,200
002.05.542.30.30
Supplies - Roadway
12,381
3,367
53,000
56,500
56,000
48,500
002.05.542.30.40
Services -Roadway
17,166
19,052
7,000
1,902,000
784,200
512,000
002.05.542.50.10
Salaries - Bridges
3,210
-
1,800
2,095
1,500
1,500
002.05.542.50.20
Beneifts - Bridges
1,018
-
1,200
1,433
700
700
002.05.542.50.30
Supplies - Bridges
4
11
1,000
1,000
1,000
700
002.05.542.50.40
Services - Bridges
19,943
13,447
272,700
39,000
47,500
65,700
002.05.542.61.10
Salaries - Sidewalks
7,269
382
8,000
9,261
5,000
5,000
002.05.542.61.20
Benefits - Sidewalks
1,793
268
6,000
6,946
2,300
2,300
002.05.542.61.30
Supplies -Sidewalks
2,648
-
3,000
3,000
2,000
2,000
002.05.542.61.40
Services -Sidewalks
862
-
35,000
245,501
35,000
35,000
002.05.542.62.10
Salaries - Paths & Trails
522
5,239
800
882
5,000
5,000
002.05.542.62.20
Benefits - Paths & Trails
147
1,328
400
441
2,300
2,300
002.05.542.62.30
Supplies - Paths & Trails
6,397
817
1,000
1,000
1,200
1,200
002.05.542.62.40
Services - Paths & Trails
1,003
1,461
1,500
1,500
5,000
5,000
002.05.542.63.10
Salaries -Street Lighting
-
8,482
600
662
1,000
1,000
002.05.542.63.20
Benefits -Street Lighting
3,190
500
551
500
500
002.05.542.63.30
Supplies -Street Lighting
-
11,210
600
200
1,000
1,000
002.05.542.63.40
Services- Street Lighting
154,452
146,223
160,000
415,000
360,000
160,000
002.05.542.64.10
Salaries -Traffic Control Device
35,248
41,694
55,700
62,235
4,800
5,100
002.05.542.64.20
Benefits -Traffic Control Device
13,289
15,170
22,000
23,792
1,000
1,200
002.05.542.64.30
Supplies -Traffic Control Device
28,191
27,003
20,000
34,000
35,000
35,000
002.05.542.64.40
Services -Traffic Control Device
96,676
133,955
130,000
205,000
206,000
206,000
002.05.542.65.10
Salaries - Parking Facilities
2,498
1,819
5,300
6,174
3,000
3,000
002.05.542.65.20
Benefits - Parking Facilities
1,471
668
2,600
2,977
1,400
1,400
002.05.542.65.30
Supplies - Parking Facilities
1,539
1,128
1,000
500
1,000
1,000
002.05.542.65.40
Services- Parking Facilities
3,484
3,585
1,000
1,000
2,500
2,500
002.05.542.66.10
Salaries - Snow&Ice Control
43,487
11,166
18,700
45,409
67,600
67,600
002.05.542.66.20
Benefits - Snow&Ice Control
23,934
6,702
8,700
21,343
26,300
26,300
002.05.542.66.30
Supplies - Snow&Ice Control
20,173
22,419
16,000
16,000
25,000
25,000
002.05.542.66.40
Services - Snow & Ice Control
-
518
-
-
1,000
1,000
002.05.542.70.10
Salaries - Roadside
69,078
29,043
128,900
147,887
58,100
58,100
002.05.542.70.20
Benefits - Roadside
39,359
13,168
86,500
94,983
24,900
24,900
002.05.542.70.30
Supplies - Roadside
10,234
5,870
4,000
4,000
18,000
11,000
002.05.542.70.40
Services- Roadside
7,920
913
1,000
9,000
67,000
67,000
002.05.542.80.10
Salaries -Ancillary Operations
13,841
40
-
-
7,500
7,500
002.05.542.80.20
Benefits -Ancillary Operations
9,038
10
3,500
2,500
002.05.542.80.30
Supplies -Ancillary Operations
-
-
-
-
002.05.542.80.40
Services- Ancillary Operations
-
452
002.05.542.90.10
Salaries - Maintenance Admin & Overhead
4,702
-
City of Port Orchard
2023-2024 Page 102 of 235
002.05.542.90.20
Benefits - Maintenance Admin & Overhead
1,919
002.05.542.90.30
Supplies - Maintenance Admin & Overhead
-
002.05.542.90.40
Services- Maintenance Admin & Overhead
BASUB: 542 - Roads/streets Maintenance Total:
705,257
BASUB: 543 - Roads/streets General Administration And Overhead
002.05.543.10.10
Salaries -Management
156,112
002.05.543.10.20
Benefits -Management
58,537
002.05.543.10.30
Supplies -Management
395
002.05.543.10.40
Services- Management
958
002.05.543.30.10
Salaries - General Services
243,442
002.05.543.30.20
Benefits - General Services
95,561
002.05.543.30.30
Supplies - General Services
5,891
002.05.543.30.40
Services -General Services
114,560
002.05.543.31.10
Salaries - Training
-
002.05.543.31.20
Benefits - Training
-
002.05.543.31.30
Supplies - Training
2
002.05.543.31.40
Services -Training
6,586
002.05.543.50.10
Salaries -Facilities
100
002.05.543.50.20
Benefits -Facilities
23
002.05.543.50.30
Supplies -Facilities
3,786
002.05.543.50.40
Services -Facilities
12,281
BASUB: 543 - Roads/streets General Administration And Overhead Total:
698,233
BASUB: 594 - Capital Expenditures/expenses
002.05.594.42.60
Capital Outlay -Street
BASUB: 594 - Capital Expenditures/expenses Total:
-
BASUB: 597 - Other Financing Uses
002.05.597.02.06
Transfer-500 Replacement-PW(Streets)
511,946
BASUB: 597 - Other Financing Uses Total:
511,946
Fund: 002 - City Street Fund Total:
1,915,436
Report Total:
12,579,288
15
561,894
99,533
34,969
42
1,488
308,689
116,969
8,992
169,378
1,001
3,525
21,943
766,529
4,000
2,500
1,201,900
106,166
42,375
1,000
276,788
119,607
7,000
176,651
2,100
1,000
4,000
7,000
3,700
3,000
14.200
764,587
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4,000 1 1
2,500 4,500 4,50C
3,521,157 1,875,101 1,406,301
109,205
47,008
1,000
421,698
230,455
6,100
336,579
2,426
1,103
4,000
8,085
4,190
3,000
14.200
1,189,048
9,606 182,200 52,000
9,606 182,200 52,000
135,900
49,900
1,000
527,000
236,720
9,000
552,175
3,000
10.000
1,524,695
83,000
83,000
144,600
55,300
1,000
546,300
258,320
9,000
211,575
3,000
10,OOC
1,239,095
20,OOC
20,000
1,338,029 2,148,687 5,207,904 3,482,796 3,072,504
12,310,902 17,982,275 26,389,056 23,911,051 19,686,949
City of Port Orchard
2023-2024
Page 103 of 235
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ORCHARD
Administration Operating Expenses
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Administration -
MISSION STATEMENT
City Council
The mission of the City of Port Orchard is to provide a full range of municipal services to residents
and businesses in accordance with City Council policy and direction. City staff shall deliver those
services in an efficient, effective, and courteous manner with a commitment to operational
excellence.
DEPARTMENT DESCRIPTION
The City Council is a body of seven individuals elected by the citizens of City of Port Orchard to
establish policy for the City and its citizens. Port Orchard was incorporated as a second-class city
in 1890. However, in 2017, the Council changed the classification to a Non -Charter Code City.
The City is governed by a Mayor -Council plan of government and elected by its citizens to provide
dedicated services to enhance the safety, livability, and prosperity of the community.
HIGHLIGHTS OF 2023 COUNCIL RETREAT
The City Council held a discussion regarding the high-level needs within the community, and some
associated projects or policies to meet those needs.
High -Level Needs
Associated
Projects
Improve transportation (including traffic)
•
Sedgwick Roundabouts
•
Signal improvements
•
Dedicated taxes for transportation (e.g.
transportation benefit district)
•
Bike and pedestrian investments
Infrastructure for water and utilities
•
Avoid burdensome rate increases
Provide sufficient housing
•
Support subsidized housing
Support for vulnerable populations
•
Mile Hill Shelter annexation
•
Site for safe parking
•
Site for tent cities
•
Also recognize the limits of the City's role as a
social service provider
Improve parks
•
Consider recreational facilities
Enhance customer service
•
Make it easy for residents and businesses to
get what they need from the City
Improve safety
•
Address crime
City of Port Orchard
2023-2024 Page 105 of 235
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NON -FINANCIAL LONG-TERM GOALS
The Council shall protect and improve the quality of life for City residents by adopting policies
that reflect the needs and desires from the majority of citizens living within the City.
DEPARTMENT OBJECTIVE
• Ensure funding levels that reflect the priorities of City residents.
• Monitor policy implementation by examining outcome statistics and financial records.
• Improve services to citizens.
STATISTICS/WORKLOAD MEASURES
Department Measures
2021
Actual
2022
Actual
2023
Estimated
2024
Estimated
Number of Council Meetings
36
32
35
35
Number of Council Committee Meetings
65
52
55
55
Number of Actions Items Approved
182
200
160
175
Number of Consent Agenda Items Approved
120
141
110
115
Number of Public Hearings
17
18
15
15
PERFORMANCE MEASURES
Ensure the Mayor and staff are working to complete policies and goals set by the Council.
STAFFING LEVELS
2021
2022
2023
2024
Staffing Levels
Actual
Actual
Actual
Estimated
Council Members
7
7
7
7
ACCOMPLISHMENTS
Highlights of the 2023/2024 biennial budget accomplishments include:
• Capital Projects
• New Hires/Personnel Adjustments
• Pavement Preservation
• Bridge Maintenance
SIGNIFICANT BUDGET CHANGES
Significant budget changes focus on committed Capital Projects, increased pavement
preservation, and personnel adjustments.
City of Port Orchard
2023-2024 Page 106 of 235
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Administration - Mayor
MISSION STATEMENT
Provide leadership, direction, and supervision of City government in a manner that creates a productive
and inclusive working environment, enhances public trust, and promotes understanding of City services
and how they are delivered.
DEPARTMENT DESCRIPTION
The City Mayor is elected at large by the citizens of the City of Port Orchard and serves as the chief
administrative officer. The Mayor is responsible to the City Council and for managing the departments
of the City and its employees. The Mayor is also responsible for preparing the annual budget, submitting
it to the Council, and administering it after it is approved. This includes enacting the Council's policies;
providing City Department overview and liaison; and representing the City officially to the public and
other governmental agencies.
2023 & 2024 GOALS
Goal 1: Jobs & Sustainable Development
• Support economic growth and jobs
• Maintain business -friendly practices and policies
Goal 2: Public Safety
• Prepare for all hazards through planning, prevention, protection, and recovery
• Maintain order, enforce the law, and protect the public
• Ensure that we attract, hire and properly train police officers to ensure public safety
Goal 3: Fiscal Responsibility
• Effectively manage the public's money
• Improve cost effectiveness and leverage partnerships
• Implement innovative technologies
Goal 4: Quality of Life
• Strengthen neighborhoods
• Improve our parks
• Provide recreational, wellness, and educational opportunities
• Ensure a diverse, equitable and inclusive working environment for City employees
NON -FINANCIAL LONG-TERM GOALS
• Planning and construction of our new community center
• Advocate for changes that will energize our downtown with activity
• Invite investment and development to our community that will fund our capital facilities needs
• Plan and for and construction of Phase I of the Bethel Corridor
City of Port Orchard
2023-2024 Page 107 of 235
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DEPARTMENT OBJECTIVE
• Administer and govern the City of Port Orchard and the policies of the Council to promote the well-
being of citizens
• Proactively manage the budget process to minimize the need to cut services while still maintaining
healthy fund balances
• Provides oversight to departmental operations
• Provides oversight for capital projects
• Provides oversight for City grant application and their administration. Support and encourage the work
of employee diversity, equity and inclusion efforts to ensure an inclusive and welcoming workplace.
• Support and encourage the work of employee diversity, equity and inclusion efforts to ensure an
inclusive and welcoming workplace.
PERFORMANCE MEASURES
The City-wide performance measure is done by the citizens of Port Orchard. Departments align their
goals and performance measures to the Mayor's priorities to ensure the City's strategic goals and
objectives are accomplished, resulting in areas of improvement within the City.
ACCOMPLISHMENTS
During the 2021/2022 biennium we emerged from the COVID restrictions. These restrictions forced us
to make numerous technological improvements that allowed for teleworking and video conferencing.
We also surveyed the community to find out what they thought our top priorities should be. We
learned that crime and traffic are the biggest concerns in our community. As a result, this budget
prioritizes funding for our police department and transportation projects. In law enforcement we
hired six new officers, created a 51h sergeants' position, launched a body worn camera program, and
used our marine patrol to remove 35 derelict vessels from Sinclair Inlet. To improve our roads and
transportation network we pursued numerous grants including $1 million Federal Appropriation for
the design of Bay Street related to sea level rise, $2.2 million in Federal Funding for construction of this
project, $650,000 for pedestrian improvements at Cedar Heights, $1.4 million for Safe Routes to
Schools at Sidney Glenn Elementary, $700,000 for the design of Tremont Phases II & III and $400,000
for paving Old Clifton Road. Additionally, the city passed a 1/101h of 1% sales tax measure to fund the
design and construction of Bethel Phase I. This project is a pair of roundabouts, one at Salmonberry
and the second at Blueberry with the construction of a complete street between the two.
SIGNIFICANT BUDGET CHANGES
The mayor's 2023/2024 biennial budget makes a $41 million investment in capital construction
projects. Highlights include $18 million for the Marina Pump Station Project, $3 million for the
construction of two roundabouts at Bethel & Lincoln and Mitchel & Lincoln, $7 million for the reskin
and weatherization of City Hall, $4 million for the Bay Street Pedestrian Pathway and $12 million in
water system improvements. This budget also makes a $1.3 million investment in the preservation and
maintenance of our existing streets.
City of Port Orchard
2023-2024 Page 108 of 235
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The 2023/2024 budget proposes five increases in staff, the first being an addition to the Department of
Community Development to assist with plan reviews and field inspections related to construction
activity. The second new position is funding an additional code enforcement officer. Two additional
police officers will be added to address increased call volumes. Lastly, an additional part-time office
assistant in the Department of Community Development.
City of Port Orchard
2023-2024 Page 109 of 235
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Administration - Human Resources
MISSION STATEMENT
The Human Resources Department supports the City's vision, mission, and guiding principles by
providing well -researched best practices policies, programs, services, and solutions related to the
effective recruitment, management, and cooperative working relationships with the City's most valuable
resource — its employees.
DEPARTMENT DESCRIPTION
The department is involved in nearly all aspects of the life cycle of an employee's career with the City,
starting with the management of the recruitment and onboarding processes, continuing with employee
development, performance and satisfaction consultation, and concluding with the management of the
offboarding process. The two -person department develops and revises job descriptions, personnel
policies, benefit offerings, and related programs to meet the needs of management while balancing the
needs of the employees. In addition, Human Resources staff coordinate with Finance for payroll matters
and stive to maintain positive and effective management, employee, and labor relations while creating
an equitable and inviting workplace.
2023 & 2024 GOALS
• Complete the review of existing personnel policies and job descriptions, making
recommendations where appropriate for revisions, additions, or deletions.
• Secure the services of an outside consultant and complete a review of non -represented position
salaries, making recommendations for modifications as needed for retention and recruitment.
• Obtain council direction and support for efforts toward increasing diversity, equity, and inclusion
among City employees. Initiate and implement strategic plan consistent with council direction.
• Develop a more expansive internship program, providing opportunities to students wishing to
learn more about municipal government while providing departments with temporary assistance
to manage projects and customer demands.
• Develop a volunteer program consistent with guidance from the City's liability insurer to attract
qualified volunteers to assist departments with special projects or department objectives.
• Research and implement plan to become a Work Safe Employer as recognized by the Association
of Washington Cities.
NON -FINANCIAL LONG-TERM GOALS
• Continue succession planning efforts for the department and assist other departments with
similar preparations and planning.
City of Port Orchard
2023-2024 Page 110 of 235
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• Work toward paperless personnel files by scanning current paper documents in compliance with
the State Archivist rules and making use of the City's "scan and toss" policy.
• Provide leadership and facilitation of the City's Wellness Committee.
• Provide leadership and facilitation of the City-wide Safety Committee.
• Coordinate and facilitate the meetings and actions of the Police Civil Service Commission.
• Provide reliable and consistent responses to questions from internal and external customers
related to Human Resources matters.
• Consult with, make recommendations, and propose solutions to both employees and managers
related to performance, employee satisfaction, interpersonal relations, and work -life balance
matters.
DEPARTMENT OBJECTIVE
• Support a diverse and inclusive workforce and a safe and discrimination/harassment free
environment by maintaining compliance with employment laws, government regulations, and
employee training.
• Continue to streamline, standardize, and implement best practices in Human Resources
management in the areas of hiring, retention, employee development, benefits, and compliance
with federal, state, and local regulations. Collaborate with local and regional entities to expand
resources and training opportunities for the City.
• Promote wellness programs and employee incentive options, supporting and encouraging
activities and initiatives which will maintain Port Orchard's Well City status as a cost-effective
health and productivity management strategy for the City, yielding important benefits to our
individual workers and their families.
• Ensure administration of the City's collective bargaining agreements, personnel policies, and Civil
Service rules and regulations in an equitable and consistent manner.
PERFORMANCE MEASURES
• Earn the 2023 and 2024 Well City Award, ensuring a 2% discount on medical insurance premiums
through the Association of Washington Cities.
• Maintain the City's eligibility for participation in the AWC Retro Safety Program by containing
worker's compensation costs through a proactive safety program and claim management.
• Successfully negotiate a timely successor agreement with the Port Orchard Police Guild
representing Patrol Officers and Port Orchard Police Guild representing Sergeants.
City of Port Orchard
2023-2024 Page 111 of 235
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STAFFING LEVELS
Staffing Levels
2019
Actual
2020
Actual
2021
Actual
2022
Actual
2023
Budget
2024
Budget
Human Resource Coordinator
1
1
0
0
0
0
Human Resources Manager
0
0
1
1
0
0
Human Resources Director
0
0
0
0
1
1
Human Resources Specialist
0
0
1
1
1
0
ACCOMPLISHMENTS
• Added a Human Resources Specialist to the department, allowing the department to provide
faster turnaround times for opening recruitments, responding to applicants, conducting
background and reference checks, and increasing response time to internal customer requests.
• Assisted in the creation and development of job descriptions and conducted recruitment and
onboarding for 16 new positions created as a result of growth, expansion, and reorganization of
departments to meet the City's needs.
• In cooperation with other City departments, developed a robust onboarding process for new
employees involving more participants and departments when welcoming new employees.
• Worked with payroll to complete an overhaul of the City's sick leave and vacation leave accrual
system, converting from a manual monthly accrual process to an automated system based upon
the number of hours paid per paycheck. This provides employees with "real time" leave balances
increasing employee satisfaction and saving payroll personnel time from manual processing.
• Earned the Well City Award in 2021 and 2022 for the 111h and 121h consecutive years. Through
the work of an employee committee, Human Resources ensures that the committee's efforts
satisfy a stringent set of best practice standards related to employee health promotion.
Achievement of Well City status saved the City roughly $20,000 and $22,000 in 2021 and 2022
respectively.
• Communicated and implemented alternative programs for long term care insurance in
preparation for the enactment of the Washington Long Term Care program.
• Successfully negotiated successor agreements with the City's five collective bargaining units,
resulting in four-year contacts with Teamsters Local 489 representing Court Employees,
Teamsters Local 489 representing Public Works Employees, and Teamsters Local 489
representing Police Support Employees and three-year contracts with the Police Guild
representing Patrol Officers and the Police Guild representing Sergeants.
• Developed and implemented a revised performance evaluation form for use throughout the City.
• Formed Labor Management Committees with the Teamsters representing Public Works and
Teamsters representing Police Support to encourage and develop communication and
relationships between the bargaining groups and City management.
• Implemented hiring and recruitment incentive programs to assist in the recruitment of qualified
candidates in a tight labor market.
City of Port Orchard
2023-2024 Page 112 of 235
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SIGNIFICANT BUDGET CHANGES
The Human Resources function of the City was moved out of the Finance Department into
Administration.
City of Port Orchard
2023-2024 Page 113 of 235
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Administration - City Clerk
MISSION STATEMENT
The mission of the Clerk is to present a courteous, service -oriented team of professionals who
provide quality administrative support to the City's elected officials; accurately record, maintain,
and preserve City records; ensure the City's legislative processes are open and public in
accordance with Washington's Open Meetings Act; provide a link between constituents and
government through the dissemination of information; direct an efficient and comprehensive
city-wide records management program; perform all mandated functions under the Revised
Codes of Washington and Port Orchard Municipal Code; and conduct ourselves in an ethical,
impartial, and professional manner.
DEPARTMENT DESCRIPTION
The City Clerk is assisted by a Deputy Clerk. The City Clerk provides support to the Mayor and City
Council. This support includes providing public access to City records, the administration, and the
policy -making process. The City Clerk oversees the City's records management program and
public records access; risk management services for the City; provides contract administration;
process street or alley vacation requests, City Code codification; preservation of the legislative
history of the City; serves as the custodian of the City seal and official City documents, and serves
as a conduit between the City Council, administration, and the public. The City Clerk coordinates
City Council meetings and work study sessions, produces meeting packets, audio-visual record
meetings, and provides records of the proceedings; drafts ordinances, resolutions, and contracts;
administers programs assigned by the Council such as cabaret licenses, pawnbrokers licenses,
peddlers and hawkers licenses, special event applications; and master vendor licenses; and staffs
City facility requests, Town Hall meetings, Festival of Chimes and Lights, and the Lodging Tax
Advisory Committee.
2023 & 2024 GOALS
Goal 1: Deliver excellent customer service
The best customer service requires constant improvement, which requires constant assessment
based on feedback and active benchmarking. Proper delivery of customer service serves the
people by providing accurate information and maximizing access to municipal government in an
efficient, timely, professional, and courteous manner. The department will move towards
accomplishing this goal by focusing on the following objectives:
• Respond quickly and accurately to customer requests
• Provide current, comprehensive, and accurate information to meet customers' needs
City of Port Orchard
2023-2024 Page 114 of 235
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Goal 2: Provide access to the City's official record and legislative documents in as many different
mediums as possible
Access to information is a core function of the Office of the City Clerk. To this end, the
Department is dedicated to remaining on the cutting edge of information storage and retrieval.
The Department will move towards accomplishing this goal by focusing on the following
objective:
• Maintain and preserve City Council proceedings and related documents (e.g., minutes,
action sheets, resolutions/ordinances, contracts/agreements, leases, deed/easements)
Goal 3: Administer records management program City-wide
A viable records management program ensures that each department can maximize its
operational goals by making information more readily available for service delivery.
Consolidating responsibility forthe City's Records Management Program increases accountability
and ensures effective service delivery. The department will move towards accomplishing this goal
by focusing on the following objective:
• Understand departments archiving needs
• Provide training on the State's Retention Schedule
• Realize efficiencies by coordinating activities and standardizing processes across the City
Goal 4: Effectively support the goal of operating as 'One City'
The Office of the City Clerk has a hand in almost every aspect of City business, bridging the
legislative and executive sides of government. The department will move towards accomplishing
this goal by focusing on the following objectives:
• Maintain easy access to needed points of contact across the City
• Communicate effectively across the City
• Provide assistance when needed across the City
Goal 5: Utilize technology and best business practices in effective service delivery
Technology provides the vehicle for enhanced access to information. The department will move
towards accomplishing this goal by focusing on the following objectives:
*Apply technology effectively to provide increased and improved access to materials on-
line
*Realize the fullest potential of existing technology and technical resources to provide the
most complete service
*Apply technology more effectively to increase staff's ability to provide the most efficient
service
*Ensure that the Department operates with fiscal responsibility
*Employ best practices for effective service delivery and applying flexibility to resource
allocation
City of Port Orchard
2023-2024 Page 115 of 235
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NON FINANCIAL LONG-TERM GOALS
Continue to streamline processes, maintain consistency of managing electronic and paper
records.
DEPARTMENT OBJECTIVE
Provide excellent customer service to the public, assist the Mayor in day-to-day operations of the
City, perform actions by the Council, and assist other departments when needed.
STATISTICS/WORKLOAD MEASURES
Department Measures
2021
Actual
2022
Actual
2023
Estimate
2024
Estimate
Provide Accurate Meeting Minutes (Percentage of minutes
approved by Council w/no corrections)
99%
99%
100%
100%
Number of Public Records Requests Received
539
609
562
575
Number of Contracts/Purchasing Processed
180
215
186
190
Number of Public Notices/Press Releases Published
129
123
120
135
Number of Social Media Posts Posted
284
280
352
375
PERFORMANCE MEASURES
Performance measures are to ensure the public are getting records and information on
Council's actions and goals in an efficient and timely manner.
STAFFING LEVELS
Staffing Levels
2021
Actuals
2022
Actuals
2023
Estimated
2024
Estimated
City Clerk
1
1
1
1
Deputy Clerk
1
1
1
1
Office Assistant II
1
0
0
0
City of Port Orchard
2023-2024 Page 116 of 235
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ACCOMPLISHMENTS
• Implement a streamlined process for Council meeting agenda packets
• Streamline special events to enhance safety measures
• Strengthened communication to the public on various projects within the City
• Continual support in managing City-wide records
• Continual support in providing easy access to public records for the public and staff
SIGNIFICANT BUDGET CHANGES
No significant changes.
City of Port Orchard
2023-2024 Page 117 of 235
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2019
2020
2021
2022
2023
2024
Coding
Account Description
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
Department: 07 - Administration
001.07.511.30.10
Salaries - Official Pub. Sry
65,184
62,705
55,731
50,685
88,500
94,200
001.07.511.30.20
Benefits - Official Pub. Sry
34,089
34,758
30,790
25,696
37,560
41,760
001.07.511.30.30
Supplies - Official Pub. Sry
6
-
400
400
200
400
001.07.511.30.40
Services- Official Pub. Sry
3,012
3,679
2,400
2,400
13,330
13,330
001.07.511.60.10
Salaries - Legistlative Sry
84,000
84,000
85,911
90,203
84,000
84,000
001.07.511.60.20
Benefits - Legistlative Sry
11,869
11,699
12,546
13,786
19,700
21,000
001.07.511.60.30
Supplies - Legislative Sry
669
710
2,000
2,000
1,000
2,000
001.07.511.60.40
Services - Legislative Sry
34,432
29,470
39,225
45,125
38,000
45,000
001.07.511.70.40
Services- Lobbying Activities
46,683
46,625
53,700
85,200
51,960
53,440
001.07.513.10.10
Salaries-ExecAdmin
57,817
59,222
62,287
74,016
133,700
141,600
001.07.513.10.20
Benefits-ExecAdmin
24,371
24,709
27,329
31,634
47,500
52,900
001.07.513.10.30
Supplies - Exec Admin
119
49
500
500
500
500
001.07.513.10.40
Services- ExecAdmin
1,994
15,543
30,950
30,950
28,000
28,000
001.07.514.30.10
Salaries - Record Sry
83,409
81,445
69,117
64,879
86,700
92,200
001.07.514.30.20
Benefits - Record Sry
42,886
43,705
37,917
33,909
35,320
39,220
001.07.514.30.30
Supplies - Record Sry
1,312
1,908
2,500
2,500
2,500
2,500
001.07.514.30.40
Services - Record Sry
29,032
23,353
35,000
35,000
30,950
32,350
001.07.514.40.40
Services - Election Costs
6,835
184
6,500
6,500
35,000
35,000
001.07.514.90.40
Services - Voter Registration
28,095
32,510
26,000
26,000
35,000
35,000
001.07.515.41.40
External Legal Services -Advice
105,888
192,059
284,600
337,000
292,000
324,000
001.07.515.45.40
External Legal Services -Claims & Litigation
112,948
114,656
128,300
128,300
131,500
138,082
001.07.515.91.40
Services - Legal Indigent Def
145,527
157,531
152,500
152,500
151,800
159,140
001.07.517.90.30
Supplies- Employee Wellness
-
-
700
800
1,000
1,000
001.07.517.90.40
Services- Employee Wellness
2,200
2,200
2,000
2,000
001.07.518.10.10
Salaries - Personnel Services
112,603
159,963
124,000
132,100
001.07.518.10.20
Benefits - Personnel Services
53,344
84,249
44,300
49,400
001.07.518.10.30
Supplies - Personnel Services
600
600
1,000
1,000
001.07.518.10.40
Services - Personnel Services
-
36,250
32,650
54,350
31,100
001.07.518.63.40
General Grants
-
160,842
-
-
-
-
001.07.518.90.40
Services - Other Central Svr
10,217
10,484
11,030
11,650
13,900
14,585
001.07.551.00.40
Public Housing -Services
-
-
-
-
35,000
40,000
001.07.553.70.40
Services - Pollution Control
9,297
9,435
9,756
9,756
10,400
10,700
001.07.554.30.40
Services -Animal Control
44,232
47,849
49,440
50,923
52,450
54,024
001.07.558.70.40
Services- Economic Development
-
-
-
-
10,000
10,000
001.07.562.00.40
Services - Public Health
13,350
43,170
47,596
48,500
52,000
52,000
City of Port Orchard
2023-2024 Page 118 of 235
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2019
2020
2021
2022
2023
2024
Account Description
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
001.07.566.00.40
Services - Substance Abuse
2,866
5,117
3,500
3,500
6,000
6,000
001.07.573.90.10
Salaries -Chimes & Lights
19,296
10,101
34,900
39,071
20,000
20,000
001.07.573.90.20
Benefits -Chimes & Lights
6,296
3,970
11,300
12,611
9,000
9,000
001.07.573.90.30
Supplies -Chimes & Lights
8,846
1,642
1,900
1,900
10,000
10,000
001.07.573.90.40
Services -Chimes & Lights
9,615
3,771
10,500
10,500
10,000
10,000
001.07.573.92.40
Services -Rentals -Banners
1,308
-
-
-
-
-
001.07.594.14.60
Capital Outlay-Admin
-
9,977
001.07.597.02.02
Transfer-500 Replacement(Admin)
45,000
-
-
-
Department: 07 - Administration Total:
1,090,502
1,326,878
1,531,823
1,708,055
1,800,120
1,888,531
City of Port Orchard
2023-2024 Page 119 of 235
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LORCHARD
Finance Department Operating Expenses
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Finance
MISSION STATEMENT
The Finance Department is committed to promoting and ensuring financial integrity and
accountability of the City to its citizens, elected officials, administrators, staff, and the media.
Safeguarding public assets and providing the financial support needed to deliver quality public
services.
DEPARTMENT DESCRIPTION
The Department is responsible for accounting, accounts payable, billing, budgeting, business
licensing, collections, financial reporting, payroll, purchasing, and revenue accounting. The
department consists of nine finance professionals. The City Finance Director is responsible for
the Information Technologies (IT) Division, which provides technical and operational support to
users, and includes procurement, setup and maintenance of all City computer hardware, and
software.
2023 - 2024 GOALS
• Manage Biennial Budget to include the mid -biennial review
• Implement a "paperless" AP processing system
• Strengthen the city's cyber-security posture to minimize risk
• Fully implement an electronic records management system
• Process Improvements through the use of technology
• Improve flexible and teleworking capabilities using technology
• Create a citywide Information Technology (IT) Policy
• Create transparency and simplification in the cities accounting structure.
• Strengthen investment policies and procedures.
• Simplify Utility Billing internal structure.
• Implement a Utility Low Income Discount program.
NON FINANCIAL LONG-TERM GOALS
• Secure unqualified audit opinions
• Support training opportunities to staff
• Provide cross training opportunities that allow for professional enhancement
City of Port Orchard
2023-2024 Page 121 of 235
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DEPARTMENT OBJECTIVE
Finance
• Professional and courteous finance staff that responds promptly to public inquires and requests.
• Emphasize accountability, efficiency, innovation, and partnerships.
• Prudent investment of cash reserves while adhering to the traditional principles applicable to the
investment of public funds.
• Process Payroll, Accounts Payable, and Receivables efficiently and accurately. Operate an
efficient water, sewer, storm utility billing, and accounting program.
• Operate an efficient water, sewer, storm utility billing, and accounting program.
• Prepare and monitor financial records for grant funding and prepare grant progress billings.
• Maintain the City's capital assets and inventory records.
Provide debt service on bond issues and loans.
• Strong internal controls to ensure accuracy and efficiency.
• Promptly respond to requests for financial information, reports, and recommendations.
• Accurate and transparent financial reporting in a format that is easily understood by the public.
• Provide accurate, timely and appropriate financial reporting to City staff, administrative and
elected officials, the media, and citizens.
• Provide timely, accurate and effective support services to departments including financial
planning and financing options to support capital needs.
Information Technology
• Establish and perform scheduled network system backups.
• Maintain all information system hardware and software on the City network, including real time
off -site "mirror" server application.
• Establish, monitor, and maintain the network health and security for citywide computer
operations.
• Monitor software applications to ensure that appropriate software licensing requirements are met.
• Manage/Facilitate technology implementation projects
• Maintain and support City telephones and telephone system.
• Provide on call support 24/7/365 for all City systems by staff or contract services.
PERFORMANCE MEASURES
• AP to successfully become a paperless process
• Creation of a Utility Low Income Discount Program
• Financial policies become updated
• Completion the 2021 & 2022 audit
• Purchase and deployment of a CMMS for public works
• Complete the "smart" water meter analysis with pubic works
City of Port Orchard
2023-2024 Page 122 of 235
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STAFFING LEVELS
Staffing Levels
2021
Actual
2022
Actual
2023
Estimated
2024
Estimated
Finance Director
1
1
1
1
Deputy Finance Director
1
1
1
1
Accounting Assistant III
2.5
2.5
2.5
2.5
Accounting Assistant II
4
4
4
4
Accounting Assistant 1
0
1
1
1
Information Technology
2.5
2.5
2.5
2.5
Summer Student Intern
0
0
1
1
ACCOMPLISHMENTS
• Implementation of 2023-2024 Biennial Budget
• Began the process to setup an electronic records management system for our department
• Implemented various on-line applications for various city services and streamlining
processes
• Established a TBD Sales Tax to assist in transportation funding.
• Participated in the completion of a water rate study to fund and provide strengthened
conservation measures
City of Port Orchard
2023-2024 Page 123 of 235
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2019
2020
2021
2022
2023
2024
Coding
Account Description
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
Fund: 001 - Current Expense
Department: 01- Finance
001.01.514.23.10
Salaries - Financial Services
205,653
246,250
275,734
318,993
331,800
352,700
001.01.514.23.20
Benefits - Financial Services
83,229
90,694
114,520
139,678
113,600
126,500
001.01.514.23.30
Supplies - Financial Services
2,869
4,609
5,050
6,200
6,500
7,000
001.01.514.23.40
Services - Financial Services
35,741
40,753
61,900
63,100
118,000
91,000
001.01.517.90.30
Supplies - Employee Wellness
810
2,068
-
-
-
-
001.01.517.90.40
Services - Employee Wellness
1,643
1,013
001.01.518.10.10
Salaries - Personnel Sry
80,587
71,481
001.01.518.10.20
Benefits - Personnel Sry
30,224
29,681
001.01.518.10.30
Supplies - Personnel Sry
2,284
1,404
001.01.518.10.40
Services - Personnel Sry
36,961
40,533
-
-
-
-
001.01.518.88.10
Salaries - IT Services
66,731
93,544
167,966
192,098
205,500
212,600
001.01.518.88.20
Benefits - IT Services
18,197
26,793
69,368
80,801
69,400
75,900
001.01.518.88.30
Supplies - IT Services
40,834
116,880
25,000
31,000
42,400
47,500
001.01.518.88.40
Services - IT Services
103,297
122,447
125,945
129,545
215,400
194,100
001.01.594.14.60
Capital Outlay -Finance
-
7,644
-
-
-
-
001.01.594.18.60
Capital Outlay- IT
-
-
-
135,000
-
Department: 01- Finance Total:
709,059
895,793
845,484
1,096,415
1,102,600
1,107,300
City of Port Orchard
2023-2024 Page 124 of 235
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2019
2020
2021
2022
2023 2024
Coding
Account Description
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget Final Budget
Department: 06 - Miscellaneous
001.06.582.10.00
Refundable Deposit
33,675
25,263
-
-
-
001.06.597.00.00
Transfers Out
850,000
1,186,853
3,522,700
5,645,878
6,290,000
Department: 06 - Miscellaneous Total:
883,675
1,212,116
3,522,700
5,645,878
6,290,000
City of Port Orchard
2023-2024 Page 125 of 235
Coding
Account Description
Department: 09 - Estimated Ending Cash
001.09.508.31.00
Restricted Ending Cash & Inv
001.09.508.40.00
Est Commit Fnd Bal Recreation
001.09.508.41.00
Committed Ending Cash & Investments -Recreation
001.09.508.90.00
Est Unassigned Fund Bal
001.09.508.91.00
Unassigned Ending Cash & Investments
Department: 09 - Estimated Ending Cash Total:
Fund: 001- Current Expense Total:
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2019 2020 2021 2022 2023 2024
Total Activity Total Activity Final Budget Final Budget Final Budget Final Budget
111,249
28,202 712
1,311,374 2,191,045
1,450,826 2,191,757
10,663,852 10,972,873 15,833,589 21,181,151 20,428,255 16,614,445
City of Port Orchard
2023-2024
Page 126 of 235
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ORCHARD
Municipal Court Operating Expenses
moms 0
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Municipal Court
MISSION STATEMENT
The mission of Port Orchard Municipal Court is to establish and maintain public trust and confidence
in the Court by ensuring independence, accessibility, accountability, and fairness for all citizens.
DEPARTMENT DESCRIPTION
The Municipal Court as a separate yet equal branch of government is responsible for adjudicating
misdemeanor and gross misdemeanor criminal cases for violations occurring within the City limits
including criminal traffic cases (such as DUI's), criminal non -traffic cases (such as Assault 4 Domestic
Violence), non -criminal traffic infractions (such as speeding), non -traffic infractions, and parking
tickets. In addition, the Municipal Court is responsible for maintaining all court records involving these
cases, to efficiently and effectively administer justice, and to serve the public as well as maintain
compliance with the law. The Court is committed to a strong justice system based on public awareness
and prevention in order to ensure a safe community for all citizens.
qn?i C;noi c
• Continue to maintain all court records within the parameters required by State law, local laws, and
court rules.
• Continue to efficiently and effectively administer justice.
• Continue scanning all post -conviction DUI and DV cases for record retention purposes.
• Continue maintenance of court forms and procedures as legislation dictates.
• Continue monitoring of interpreter Language Assistance Plan.
• Continue to prepare Court for electronic retention (paperless) allowing external access to archived
and closed cases.
2024 GOALS
• Continue to prepare Court to convert to digital (paperless) court
• Continue to maintain all court records within the parameters required by State law, local laws, and
court rules
• Continue to efficiently and effectively administer justice
• Continue maintenance of court forms and procedures as legislation dictates
• Continue monitoring of interpreter Language Assistance Plan
City of Port Orchard
2023-2024 Page 128 of 235
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NOW FINANCIAL LONG-TERM GOALS
• Continue to maintain all court records within the parameters required by State law, local laws,
and court rules
• Continue maintenance of court forms and procedures as legislation dictates
• Continue monitoring of interpreter Language Assistance Plan
• Provide cross training that allows for professional development and to empower employees to
grow within the court.
DEPARTMENT OBJECTIVE
Convert to an electronic (paperless) court management system, provide excellent customer service to
external and internal customers, be efficient and empower employees.
STATISTICS/WORKLOAD MEASURES
Department Measures
2021
Actuals
2022
Actuals
2023
Estimated
2024
Estimated
Criminal - DUI
10
15
17
19
Criminal - Other Traffic
52
56
63
69
Criminal - Non -Traffic
146
190
209
230
Infractions - Traffic
198
296
326
359
Infractions - Non -Traffic
4
6
7
8
400
350
300
250
200
150
100
50
0
mill— mill. o
il 11 1
2021 Actuals 2022 Actuals 2023 Estimate 2024 Estimate
■ Criminal - Dui
■ Criminal - Other Traffic
■ Criminal - Non -Traffic
■ Infractions -Traffic
■ Infractions - Non -Traffic
City of Port Orchard
2023-2024
Page 129 of 235
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PERFORMANCE MEASURES
Pursuant to the provisions of RCW 2.56 and GR 32, and to ensure that minimum service levels of the
administration of justice are in place, the Administrative Office of the Courts (AOC) is directed to
conduct performance audits of courts under authority of the Supreme Court, in conformity with criteria
and methods developed by the Board for Judicial Administration which have been approved by the
Supreme Court.
STAFFING LEVELS
Staffing Levels
2021
Actuals
2022
Actuals
2023
Estimated
2024
Estimated
Judge
0.6
0.6
0.6
0.6
Court Administrator
1
1
1
1
Lead Clerk
1
1
1
1
Court Clerk
1
1
1
1
ACCOMPLISHMENTS
• The Court continues to efficiently and accurately maintain all court records and effectively
administer justice.
• Scanned all archived and closed cases and maintain all scanned cases.
• Updated our webpage with accurate and up to date information.
• Streamlined several workflow processes and eliminated non -value added activity.
• Updated the parking citation to reflect all law changes.
SIGNIFICANT BUDGET CHANGES
No significant budget changes.
City of Port Orchard
2023-2024 Page 130 of 235
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2019
2020
2021
2022
2023
2024
Coding
Account Description
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
Department: 02 - Court
001.02.512.50.10
Salaries - Court
361,000
338,558
458,944
530,225
460,500
490,300
001.02.512.50.20
Benefits - Court
137,650
127,435
198,161
230,268
217,600
241,700
001.02.512.50.30
Supplies - Court
3,974
4,102
8,700
8,800
8,700
9,000
001.02.512.50.40
Services - Court
25,115
15,656
79,800
80,200
56,000
56,000
001.02.594.12.60
Capital Outlay -Court
-
11,034
-
-
-
-
001.02.597.02.02
Transfer-500 Court Computer
63,459
-
-
-
-
Department: 02 - Court Total:
591,198
496,785
745,605
849,493
742,800
797,000
City of Port Orchard
2023-2024 Page 131 of 235
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Police Department Operating Expenses
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Police Department
MISSION STATEMENT
The Mission of the Port Orchard Police Department is to protect the lives, property, and rights of all
members of our community. We will work to reduce crime, and the fear of crime, while remaining
proactive and innovative in our approach to the enforcement of the law. Our community shall know
we are all members of one team through our transparency, accountability, and engagement.
VISION
The Port Orchard Police Department aims to be amongst the finest law enforcement agencies in the
State of Washington; one which delivers the highest quality public service to make the City of Port
Orchard one of the safest communities in the nation.
DEPARTMENT VALUES
SERVICE — Serving the Port Orchard community is our greatest honor and privilege. We will do so in
an impartial, courteous, responsive, efficient, and humble manner. We will work hand in hand
with all members of our community to solve problems that affect public safety.
HONOR — We hold ourselves accountable to the highest standards of our profession while valuing
equality, diversity, and individual rights. Our badge is a symbol of public faith; we accept it as a
public trust so long as we are true to the ethics of our service.
INTEGRITY — Integrity is our standard for we shall always do what is morally, ethically, and legally
right. We are honest and truthful in our words and actions. Our integrity will build trust and
confidence, for this is our defense against corruption.
DEPARTMENT DESCRIPTION
The Chief of Police serves as the department Director with support from the Deputy Chief of Police.
The Police Department consists of thirty employees and one volunteer. The Operations Division
contains the Patrol Unit and the Investigation Unit. This division is staffed by five sergeants, two
detectives, sixteen peace officers, and one volunteer reserve peace officer. The Administrative Services
Division manages records and evidence and is staffed by a coordinator with three full-time and one
part-time records/evidence specialists.
The police department is a full -service municipal law enforcement agency. It offers a 24/7 patrol
response with additional functions to include marine patrol, emergency management, and UAS
programs. The department works collaboratively with its regional partners on major criminal
investigations and participates in several multi -jurisdictional task forces.
City of Port Orchard
2023-2024 Page 133 of 235
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iniq iinAi C
• Maintain appropriate staffing levels for the demands of the City.
• Maintain WASPC Accreditation.
• Successfully implement the new county -wide records management system for all criminal
cases.
• Develop and implement a Master Training Plan for all department positions.
• Complete training requirements of the Law Enforcement Training and Community Safety Act
(LETCSA) ahead of the state -mandated requirement.
• Increase community outreach through public events.
2024 GOALS
• Maintain appropriate staffing levels for the demands of the City.
• Maintain WASPC Accreditation.
• Convert to electronic parking enforcement in collaboration with the municipal court.
• Maintain continuity of training plans for both Divisions.
NON -FINANCIAL LONG-TERM GOALS
• Increase engagement through the Community Advisory Board and cooperative relationships
with community groups.
• Increase clearance rates for criminal cases.
• Reduce evidence inventory.
STATISTICS/WORKLOAD MEASURES
2021
2022
2023
2024
2025
Department Measures
Actual
Actual
Estimated
Estimated
Estimated
Calls for service
14,460
16,508
17,650
18,900
20,250
*CFS data is provided by Kitsap-911 and includes all community- and officer -generated events.
**Estimated CFS assumes a 7% annual increase based upon previous years, population growth, and current crime rate.
PERFORMANCE MEASURES
The Port Orchard Police Department reports all crime information through NIBRS (National Incident
Based Reporting System). Each year WASPC publishes these crime statistics for public view. This
includes crime types, number of reported offences, and clearance rates. Data can be found on their
website at https://www.waspc.org/crime-statistics-reports.
City of Port Orchard
2023-2024 Page 134 of 235
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While Port Orchard remains a relatively safe community, recent social and community changes have
been reflected with an increase in the overall crime rate. Crime rate is typically determined by
examining the number of crimes in the Type A category per 1,000 persons. Port Orchard has seen this
indicator increase 24.6% from 2020 through 2022, with 108.3 Type A crimes per 1,000 in the
population.
STAFFING LEVELS
Staffing Levels
2022
Budgeted
2023
Budgeted
2024
Estimated
2025
Estimated
Police Chief
1
1
1
1
Deputy Chief
1
1
1
1
Admin. Svc. Manager
0
0
1
1
Police Sergeant
5
5
5
5
Police Officer
16
18
18
20
Police Services Coordinator
1
1
1
1
Records/Evidence Specialist
3.75
3.75
3.75
3.75
TOTALS
27.75
29.75
30.75
32.75
ACCOMPLISHMENTS
• Hired six new commissioned peace officers and one professional staff.
• Achieved and maintained accreditation through the Washington Association of Sheriffs and
Police Chiefs (WASPC).
• Significantly increased training hours for commissioned officers to include both online delivery
and hands-on practical scenarios. Peace officers average 120 hours of training per year.
• Increased internal audits.
• Added a fifth sergeant's position to provide supervisory coverage of the General Investigations
Unit.
• Fully implemented body -worn camera systems for all commissioned staff. (BWC).
SIGNIFICANT BUDGET CHANGES
• Parking Enforcement Officer position has been moved to the Municipal Court.
• Community Health Navigator position is vacant and being re-evaluated.
• Increased training costs to maintain standards.
• Increased cost to build the base patrol vehicle.
• Purchased and implemented body -worn cameras (BWC).
City of Port Orchard
2023-2024 Page 135 of 235
Coding
Account Description
Department: 03 - Law Enforcement
001.03.521.10.10
Salaries - PD Admin
001.03.521.10.20
Benefits - PD Admin
001.03.521.10.30
Supplies - PD Admin
001.03.521.10.40
Services- PD Admin
001.03.521.21.10
Salaries - Investigation
001.03.521.21.20
Benefits - Investigation
001.03.521.21.30
Supplies - Investigation
001.03.521.21.40
Services- Investigation
001.03.521.22.10
Salaries - Patrol
001.03.521.22.20
Benefits - Patrol
001.03.521.22.30
Supplies - Patrol
001.03.521.22.40
Services -Patrol
001.03.521.23.10
Salaries - Marine Patrol
001.03.521.23.20
Benefits - Marine Patrol
001.03.521.23.30
Supplies - Marine Patrol
001.03.521.23.40
Services- Marine Patrol
001.03.521.25.10
Salaries - Gambling
001.03.521.25.20
Benefits - Gambling
001.03.521.25.30
Supplies - Gambling
001.03.521.25.40
Services- Gambling
001.03.521.30.10
Salaries - Crime Preven.
001.03.521.30.20
Benefits - Crime Preven.
001.03.521.30.30
Supplies - Crime Preven.
001.03.521.30.40
Services- Crime Preven.
001.03.521.40.30
Supplies -Training
001.03.521.40.40
Services - Training
001.03.521.50.30
Supplies - PD Facilities
001.03.521.50.40
Services - PD Facilities
001.03.521.70.10
Salaries - Traffic
001.03.521.70.20
Benefits - Traffic
001.03.521.70.30
Supplies - Traffic
001.03.521.70.40
Services - Traffic
001.03.521.80.10
Salaries - Property and Evidence Room
001.03.521.80.20
Benefits - Property and Evidence Room
001.03.521.80.30
Supplies - Property and Evidence Room
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2019
2020
2021
2022
2023
2024
i Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
524,959
523,251
580,556
619,400
599,400
638,400
235,010
235,439
253,836
289,557
309,200
339,200
10,569
20,986
15,300
15,500
15,500
15,000
234,873
228,409
248,020
268,206
266,500
266,000
106,656
83,843
183,862
213,887
232,000
252,200
26,922
31,200
78,270
95,316
87,600
97,300
11,463
1,826
14,595
4,000
10,300
10,300
10,800
8,804
10,500
13,236
24,000
22,900
1,489,291
1,577,909
1,573,605
1,673,344
1,875,600
2,031,300
511,832
515,817
574,322
669,541
782,400
791,400
1,334
4,717
11,500
11,600
67,000
9,000
175,756
134,876
169,000
218,408
232,800
239,700
8,531
7,569
23,600
32,303
33,800
33,800
3,296
2,616
7,400
9,967
13,100
13,100
901
2,337
2,400
1,400
1,500
1,500
6,884
10,420
25,700
81,172
21,700
20,300
40,619
-
100,820
109,595
100,800
109,800
5,221
53,944
61,587
52,400
58,100
-
800
800
700
800
-
-
300
300
700
800
118,495
66,758
168,392
216,041
89,300
97,400
58,437
31,812
101,592
141,293
40,200
44,600
608
62
600
5,100
7,500
1,500
4,276
33,236
2,000
3,368
13,500
11,100
7,501
13,046
12,500
11,300
15,000
16,000
30,499
18,538
35,000
35,000
45,500
47,000
44
-
2,000
2,000
2,000
2,000
10,219
11,557
11,480
11,480
12,700
12,720
189,328
199,789
242,441
272,930
264,400
285,700
84,838
83,689
117,239
136,780
86,200
95,800
6,513
1,906
1,600
1,600
40,000
20,000
14,547
15,424
6,000
8,736
26,750
23,200
-
-
42,050
45,938
46,900
49,900
11,700
13,650
11,400
12,800
12,280
7,740
13,500
5,000
City of Port Orchard
2023-2024
Page 136 of 235
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2019
2020
2021
2022
2023
2024
Account Description i
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
001.03.521.80.40
Services - Property and Evidence Room
-
-
20,000
7,500
7,500
001.03.523.20.10
Salaries - Monitor Prisoners
18,634
6,072
-
-
-
-
001.03.523.20.20
Benefits - Monitor Prisoners
8,338
2,675
157
237
001.03.523.20.30
Supplies - Monitor Prisoners
-
-
-
-
001.03.523.20.40
Services - Monitor Prisoners
3,973
-
-
-
-
-
001.03.523.60.30
Supplies - Care/Custody Prison
325
127
3,600
3,600
1,000
1,000
001.03.523.60.40
Services - Care/Custody Prison
312,959
222,627
350,000
360,000
300,000
300,000
001.03.525.10.40
Services - Disaster Administration
21,524
24,656
22,100
29,300
40,000
30,000
001.03.525.60.30
Supplies - Disaster Preparedness
673
-
800
800
4,000
2,000
001.03.525.60.40
Services- Disaster Preparedness
475
1,140
1,000
1,000
1,000
1,000
001.03.594.21.60
Capital Outlay -Police
-
16,240
-
-
-
-
001.03.597.02.03
Transfer-500 Replacement-PD
716,123
-
-
-
-
-
Department: 03 - Law Enforcement Total:
5,013,245
4,139,371
5,092,861
5,697,012
5,795,350
6,017,120
City of Port Orchard
2023-2024 Page 137 of 235
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OPC
HARD
Community Development Operating Expenses
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Community Development
MISSION STATEMENT
Provide and administer planning, building, fire marshal, permitting, parking and code
enforcement services that emphasize efficient and effective customer service and professional
expertise while supporting the goals of the community, the Mayor, and the City Council.
DEPARTMENT DESCRIPTION
The Department of Community Development (DCD) is responsible for the City's planning,
building, fire marshal, permitting, parking and code enforcement functions. Department staff are
responsible for long-range planning, which includes tasks such as reviewing and processing
amendments to the City's comprehensive plan, updating the City's land use plans and maps,
ensuring consistency between the City's technical infrastructure plans and its land use plans,
capital budgeting, staffing for the City Council's Land Use and Economic Development & Tourism
committees, and updates to the City's development and environmental regulations. Long-range
planning tasks also include public outreach, such as staffing public hearings at the Planning
Commission, creating and administering surveys to gather public input, and other innovative
methods of facilitating communication between the City, its elected officials, and the public. The
Department is also responsible for current planning activities which include tasks such as building
permit application review, business license application review, sign permit review, meetings with
prospective developers, conducting environmental review, and ensuring that site development
permits and land use permits issued through the Permit Center also comply with the City's land
use regulations and critical area protection requirements. The Department also coordinates with
other local, state and federal agencies on plan development and project review. This includes
attending and actively participating in regional planning meetings and providing notice of
planning activities and development projects to affected agencies such as Washington
Department of Transportation (WSDOT), South Kitsap Fire and Rescue, South Kitsap School
District, Kitsap Public Health, Kitsap Transit, the Department of Ecology, the Department of Fish
and Wildlife, FEMA, and/or the Department of Natural Resources, and reporting to state and
federal agencies as required by law. The Department also manages other special projects as
assigned.
2023-2024 GOALS
• 2024 Comprehensive Plan Periodic Update. The City is required to complete a periodic update
to its Comprehensive Plan by December 31, 2024. Consultants have been hired to assist with this
project and are working with city staff to complete the required work. This project will include
City of Port Orchard
2023-2024 Page 139 of 235
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the preparation of the Bethel Corridor subarea plan(s) and may include an additional subarea
plan to be prepared by staff if time permits.
• Housing Action Plan. The Department will complete the Housing Action Plan (HAP) started in
2022 by June 30, 2023. Upon completion, the Department will begin working on HAP
implementation. Some implementation actions may be brought forward with the 2024 periodic
update to the Comprehensive Plan while others may be considered by separate action.
• Coordinate with other departments to deliver capital projects including but not limited to the
following:
Bethel Phase 1
Marina Lift Station
Bay Street Reconstruction (Frederick to Robert Geiger)
Sidney/Pottery Improvements
Well 11
Givens Sport Court Remodel
• Negotiate, process, administer, and monitor development agreements to ensure completion
of required tasks and delivery of projects.
• Continue working toward housing goals including ensuring that the unhoused are able to find
shelter and services as they become available.
• Dangerous/Abandoned Buildings. Continue to enforce land use codes concerning dangerous
and abandoned buildings and seek abatement if required (1-2 houses annually).
• Manage the City's Community Event Center planning and design project. This work includes
shoreline restoration projects and the adjacent plaza development. Permitting work is expected
to commence in 2023 for this project.
• Work with Kitsap Bank to locate a new headquarters on the Port Orchard waterfront.
• Apply for Recreation Conservation Office funds to help finance the construction of the
Community Event Center plazas and other park projects identified in the City's Parks Plan.
NON -FINANCIAL LONG-TERM GOALS
• Professional policy guidance. Provide professional policy guidance to the Mayor, City Council,
Council Committees, Planning Commission, Design Review Board and other City departments on
all matters related to land use, the built environment, building, code enforcement, and long-
range planning within the City and its unincorporated urban growth area (UGA).
• Community planning activities. Provide direction for community planning efforts, including the
development of neighborhood and sub -area plans, economic and community development,
future capital facility needs and facilitation of community participation in City planning efforts,
including periodic updates to the City's comprehensive plan, thus insuring compliance with the
State of Washington Growth Management Act (GMA) goals and policies.
• Public Participation. Provide a variety of opportunities for public participation in the planning
process.
• Permit Center. Administer the City's Permit Center, including the review and processing of
development under the City's development regulations, Title 20 of the Port Orchard Municipal
Code (POMC); shoreline management permits under the State Shoreline Management Act (RCW
City of Port Orchard
2023-2024 Page 140 of 235
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90.58) and city Shoreline Master Program; subdivisions, short plats and boundary line
adjustments; environmental policy per RCW 43C.21; design review pursuant to POMC Title 20;
and review and update City land use and development codes and maps, as appropriate.
• Port Orchard Design Review Board. Provide staff support and professional guidance to the City's
Design Review Board, pertaining to the City's optional design review process.
• Port Orchard Planning Commission. Provide staff support and professional guidance to the City
Planning Commission.
• Hearing Examiner. Provide administrative services for the office of the Hearing Examiner.
Prepare staff reports, public notices, distributions, and professional representation for public
hearings.
• Urban Growth Area Project Review. Review applications and environmental assessment reports
on projects within unincorporated Kitsap County lying within the City's urban growth area, to
provide comment on the impacts and to recommend mitigation measures to the Kitsap County
Department of Community Development.
• Annexation Guidance. Provide guidance to landowners or interest groups who desire to annex
unincorporated areas into the City of Port Orchard, consistent with state law and the city's
annexation policy. Process annexation petitions and reports in conjunction with Kitsap County,
the Kitsap Regional Coordinating Council, and the Kitsap Boundary Review Board.
• Code Enforcement. Provide enforcement of the City's land use, development, environmental
and nuisance codes in a fair, equitable and timely manner. Enforcement coordinates with other
departments and agencies in resolving complaints and provides a positive client service attitude
to enhance the City's enforcement of land use and nuisance codes.
• Inter -Governmental Relations. Act as liaison between City, County, regional, state, tribal and
federal governmental organizations and agencies, representing the interests of the City of Port
Orchard and its citizens. This includes continued involvement in inter -jurisdictional coordination
under the Growth Management Act.
• Grant Development. Develop grant applications with County, regional, state, and federal
agencies for City projects related to parks, planning, building, engineering, public works, capital
facilities and economic development.
• Economic Development. Facilitate and produce products that assist the City in the pursuit of
the adopted goals and funding for the economic development projects identified by the Mayor
and City Council.
• Staff Participation in the KRCC Planning Directors Meeting. Attend and participate in monthly
meetings of the Planning Directors to develop policies and recommendations for the KRCC.
• Development Review. Review applications as submitted within the required timelines.
• Staff Participation at the Puget Sound Regional Council includes membership on the Regional
Staff Committee and expected work to implement Vision 2050.
• Ongoing participation in stakeholder groups such as the Kitsap Building Association, Chamber
of Commerce, etc.
City of Port Orchard
2023-2024 Page 141 of 235
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DEPARTMENT OBJECTIVE
Annual Comprehensive Plan update. Annually consider amendments to the Port Orchard
Comprehensive Plan to include possible revisions to the land use map and/or comprehensive
plan text, based upon City -initiated amendments and/or privately initiated amendments.
STATISTICS/WORKLOAD MEASURES
2020
2022
2023
2023
2024
Department Measures
2021 Actual
Actual
Actual
YTD
Estimate
Estimate
Number of Building Permits Issued
505
709
899
189
900
750
Number of New SFR Permits Issued
113
185
322
61
300
300
Number of Multifamily Units Issued
143
380
159
216
450
400
Number of Fire Code Permits Issued
N/A
N/A
92
19
150
150
Number of Code Enforcement Actions
56
150
115
112
200
200
Initiated
Number of Land Use Permits
74
80
83
20
67
67
Processed
Number of Public Works Permits
229
314
363
70
350
350
Processed
Number of Hearing Examiner
7
8
3
0
6
6
Decisions Issued
Business Licenses Reviewed
1156
1200
1327
362
1500
1500
Event, Cabaret, and Marijuana
Licenses Approved/Reviewed
23
31
19
4
42
42
Pre -Application Meetings
12
24
23
6
22
22
Population - OFM April 1 (previously
15,587
15,960
16,400
- -
17,500
18,600
reported and projected)
PERFORMANCE MEASURES
Permitting activity has increased significantly since 2017. The City has granted final plats
approvals on numerous subdivision projects in recent years and expects to issue final plat
approvals creating approximately 600 additional new lots in 2023-24. The City has permitted the
construction of over 500 apartment units over the past two years and has more than 1,000
apartment units in the permitting pipeline for 2023-2024. Recent and continued growth will put
stress on the existing resources that the City deploys in support of development and will also add
demands for other City services. Despite adding staff to the Department of Community
Development, the City continues to rely on outside consultants to assisting in the review and
inspection of new development and for assistance in administering its critical areas code. The
City of Port Orchard
2023-2024 Page 142 of 235
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Department's Permit Center is struggling to keep up with permit processing workflow, bond
tracking, fee estimating, permit application routing, and inspection scheduling and needs to
begin transitional planning in anticipation of upcoming retirements.
STAFFING LEVELS
Staffing Levels
2021
Actual
2022
Actual
2023
Projected
2024
Projected
DCD Director
1
1
1
1
Deputy Director of DCD
0
1
1
1
Permit Center Manager
1
1
1
1
Permit Technician
0
1
1
1
Permit Clerks
3
2
2
2
Amin Assistant/Addressing
Specialist
0
.6
.6
.6
Principal Planner
0
0
0
0
Senior Planner
0
2
2
2
Long Range Planner
1
0
0
0
Associate Planner
2
1
1
1
Assistant Planner
0
1
1
1
Environmental Planner
0
0
0
0
Building Official
0
1
1
1
Fire Code Official/Fire Plans
Examiner/Fire Inspector
0
1
1
1
Building Plans Examiner/Inspector
2
0
0
1
1
Building Inspector
1
1
2
2
Fire Inspector/ Fire Plans examiner
0
0
0
1
Code Enforcement Officer 2
0
0
1
1
Code Enforcement Officer 1
0
0
1
1
Code Enforcement Officer
1
1
0
0
Parking Enforcement Officer
0
1
1
1
Total FTE
10
14.6
16.6
16.6
City of Port Orchard
2023-2024 Page 143 of 235
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ACCOMPLISHMENTS
The Department's biggest accomplishments were as follows:
• Completion of the Port Orchard Downtown Subarea Plan and Planned Action Environmental
Impact Statement.
• Completion of the Port Orchard Parks, Recreation, and Open Space Plan and the adoption of
an update Parks Impact Fee to fund construction of Park facilities in the City.
• Completion of the McCormick Village Subarea Plan.
Completion of the Ruby Creek Subarea Plan
• Record Permitting Volumes in 2021 and 2022 and record population growth in the City. These
volumes have in turn generated record revenues to support the development of city
infrastructure.
• Approval of an Interlocal Agreement with the South Kitsap School District Concerning the
collection of School Impact Fees.
• Assumption of Fire Marshal Duties through a revised Interlocal Agreement between the City
and South Kitsap Fire and Rescue.
• Approval of multiple agreements whereby developers agreed to make improvements to public
infrastructure including
McCormick Woods Transportation Agreement
McCormick Woods Parks Agreement
Sidney Road Apartments Transportation Agreement
Sidney Road Apartments Sewer Agreement
Haven Townhomes Transportation Agreement
• Approval of four Multi -family Tax Exemption applications.
Approval of numerous projects to provide (relatively) affordable housing.
• Successful grant applications (pending state budget approval) to fund improvements to the new
Community Event Center Waterfront and Givens Park. The State RCO has recommended the
legislature fund both projects.
• Taking on Parking Enforcement with responsibilities transferred from Police to DCD.
• Worked with other departments to update water and sewer development fee structures and
policies.
• Staff Participation in the KRCC Planning Directors Meeting. Attend and participate in monthly
• Numerous ordinances were brought forward for City Council approval during the biennium with
significant contributions from DCD, including:
Adoption of the new state building codes.
Adoption of a new impact fees ordinance.
Adoption of a new Shoreline Master Program
Adopted state mandated amendments to land use code.
Adopted updated Flood Prevention Code
Adopted annual housekeeping amendments.
Adopted subarea plans.
Adopted annual comprehensive plan amendments.
Adopted ordinances related to federal laws on cell phone towers.
City of Port Orchard
2023-2024 Page 144 of 235
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SIGNIFICANT BUDGET CHANGES
The 2023-2024 DCD Budget provides for increased staffing in multiple areas as well as for some
reorganization (including bringing parking enforcement into DCD). Since the last biennial budget
process, the city has added a deputy director, provided promotions commensurate with
experience, and added supporting positions where workload demanded additional expertise. In
2023-2024, the City will continue to implement the 2016 comprehensive plan and the updated
development regulations adopted in furtherance of this plan while it prepares the 2024 updates
to both the plan and development regulations. The department will also complete a housing
action plan and begin working to implement the recommendations as found in the plan. The
department continues to monitor proposed legislative changes concerning housing affordability
and expects a mandate to conduct further code updates during the biennium. The Department
will continue to engage in regional planning efforts including implementation of Vision 2050 and
the Countywide Planning Policies. The department will continue processing permit applications
as record development activity continues. The Department will continue to provide high quality,
professional permit application, review, and inspection services. The Department will keep the
City Council apprised of the Department's workload, review timelines, and inspection backlog.
Finally, the departments Code Enforcement division has added personnel and continues to work
to address increasing homelessness in the City while the City continues to work with its partners
to provide shelters, supportive housing, and other housing alternatives.
City of Port Orchard
2023-2024 Page 145 of 235
Account Description
Department: 04 - Community Development
001.04.517.91.30
Supplies -Commute Trip Red.
001.04.517.91.40
Services -Commute Trip Red.
001.04.524.20.10
Salaries- Build Insp.
001.04.524.20.20
Benefits - Build Insp.
001.04.524.20.30
Supplies - Build Insp.
001.04.524.20.40
Services - Build Insp.
001.04.558.60.10
Salaries - Planning
001.04.558.60.20
Benefits - Planning
001.04.558.60.30
Supplies - Planning
001.04.558.60.40
Services - Planning
001.04.559.30.10
Salaries - Property Developmen
001.04.559.30.20
Benefits - Property Developmen
001.04.559.30.30
Supplies - Property Development
001.04.559.30.40
Services - Property Development
001.04.575.50.10
Salaries - Community Center
001.04.575.50.20
Benefits - Community Center
001.04.575.50.40
Services - Community Center
001.04.594.24.60
Capital Outlay -Building
001.04.594.58.60
Capital Outlay-Plannning
001.04.597.02.04
Transfer-500 Replacement-DCD
Department: 04 - Community Development Total:
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2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
-
100
100
100
-
26
1,900
1,900
-
1,000
199,722
228,700
338,148
362,319
568,000
604,700
76,630
83,729
149,470
171,673
254,250
282,050
1,237
2,950
5,200
2,200
7,000
3,000
89,012
115,129
312,413
343,481
261,345
45,550
552,359
563,741
651,440
763,265
697,300
742,100
207,155
208,639
323,392
400,452
316,850
345,550
2,782
4,863
4,000
3,750
4,500
5,000
113,711
313,846
195,997
309,604
207,940
228,900
5,952
1,679
2,100
2,426
33,800
36,000
3,281
910
1,100
1,323
18,600
20,400
-
-
300
500
1,500
1,500
9,150
1,740
51,100
51,100
77,000
80,000
-
1,329
-
-
-
-
404
-
-
197,372
415,000
730,000
1,456
-
-
-
13,104
4,655
3,500
-
-
-
1,264,490
1,739,619
2,456,316
3,144,092
2,448,085
2,395,850
City of Port Orchard
2023-2024
Page 146 of 235
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0 C
HARD
Public Works Operating Expenses
Current Expense Fund -Engineering, Facilities, Library, Parks
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Public Works
DEPARTMENT MISSION STATEMENT
To operate and maintain existing public infrastructure efficiently and responsibly; provide
exceptional customer service; plan, manage, and construct capital improvements; protect public
health and safety, water quality, and natural resources to ensure the community is provided with
safe, sustainable, and financially sound systems for potable water distribution, wastewater
collection, surface water management, transportation, and public space enjoyment.
DEPARTMENT VISION STATEMENT
Commitment to our mission enhances the quality of life, provides reliable services, promotes
economic prosperity, and improves mobility for the residents of Port Orchard. The Public Works
Department strives to continuously improve our operations to provide a safe and sustainable
environment for our citizens by adhering to our core values and operating principles.
Core Values and Operating Principles:
• Customer Service —We strive for prompt response times to customer service requests and
to find resolutions for emergent problems to the satisfaction of the public.
• Excellence — We aim to excel in all aspects of our work and continually strive to improve
infrastructure resilience.
• Teamwork— We build organizational strength through cooperation and collaboration.
• Integrity— We dedicate ourselves to the highest levels of ethical and professional
conduct.
• Accountability— We are all personally responsible and accountable for our services,
providing deliverables that are within budget and on time.
• Diversity— We respect and value the differences of others and realize that diversity leads
to cohesiveness and unity.
• Equity — We actively take steps to increase and improve equity among employees and
customers, striving for inclusiveness and unbiased engagement.
• Innovation — We accept change and process improvement as an opportunity to discover
better ways to accomplish our mission.
City of Port Orchard
2023-2024 Page 148 of 235
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• Adaptability— We are open and flexible to changing priorities, strategies, procedures, and
methods.
Commitment— We are dedicated to the delivery of high -quality projects and responsive
services.
DEPARTMENT DESCRIPTION AND DIVISIONAL OVERVIEW
The Public Works Department is responsible for the planning, design, construction, and
operational maintenance of the City's essential infrastructure, parks, and facilities. To fulfill these
responsibilities the Department has four primary divisions that work collaboratively to meet their
objective of efficient management of the city's infrastructure. Each division has its unique mission
statement for the services they provide.
ADMINISTRATION DIVISION
The Administration Division is responsible for:
• Departmental logistics
• Public records requests and recordkeeping
• Procurement
• Customer service requests and utility locates
• Givens Community Center rental procedures and documentation
ADMINISTRATION DIVISION MISSION STATEMENT
To plan, oversee, and improve the department's administrative activities in the most efficient,
effective, responsive, and responsible manner while providing exceptional customer service to
the public.
City of Port Orchard
2023-2024 Page 149 of 235
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ENGINEERING DIVISION
The Engineering Division is responsible for:
• Engineering and design of city capital infrastructure
• Review and approval of development submittals
• Project management for capital construction
• Inspection of utility installation
ENGINEERING MISSION STATEMENT
To provide engineering expertise, design, infrastructure improvements, and construction
management services for the City, its departments, developers, and other governmental
agencies in the most efficient, effective, responsive, and responsible manner.
UTILITY DIVISION
The Utility Division is responsible for:
• Water Supply — Source, treatment, and distribution of potable drinking water
• Sanitary Sewer — Operation and maintenance of the collection, pumping, and
treatment system
• Surface and Stormwater— Operation and maintenance of the stormwater system and
providing stewardship of surface waters
• Regulatory compliance
To provide City consumers with safe and reliable potable water, wastewater collection and
treatment, and conveyance and surface/stormwater management services at the lowest
reasonable rates while maintaining regulatory compliance in the most efficient, effective,
responsive, and responsible manner.
City of Port Orchard
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OPERATIONS AND MAINTENANCE
The Operations and Maintenance Division is responsible for:
• Roadway system — Overseeing installation and maintenance of signs and signals,
streets, vegetation management, sweeping, sidewalks, and sanding/plowing
• Managing and maintaining City parks and trails
• Managing fleet vehicles and city facilities
• Waste Management — Overseeing the collection and management of solid waste,
recycling, and composting
OPERATIONS AND MAINTENANCE MISSION STATEMENTS
Roads & Park Maintenance Mission Statement: To provide and maintain all City roads, trails, and
parks in a safe and accessible condition in the most efficient, effective, responsive, and
responsible manner.
Facilities Management Mission Statement: To provide and maintain a safe, accessible, and
functional environment for employees, tenants, and visitors of all City facilities and grounds in
the most efficient, effective, responsive, and responsible manner.
Shop Mechanic Mission Statement: To provide and maintain safe reliable vehicles and heavy
equipment while providing responsive fleet services to all City Departments in the most efficient,
effective, responsive, and responsible manner.
Waste Management Mission Statement: To provide and maintain sanitation services, public
health, safety, aesthetics, and environmental responsibility for city citizens and visitors in the
most efficient, effective, responsive, and responsible manner.
The City of Port Orchard Public Works Department is the proud caretaker of the City's
infrastructure. Public Works currently operates and maintains two water systems with a storage
capacity of 5.65 million gallons. The sanitary sewer collection system is also under the
responsibility of Public Works consisting of 59 miles of pipelines. Public Works is responsible for
more than 76.5 lane miles of roads with 2707 traffic signs and 12 traffic -controlled intersections.
For stormwater, the department owns and operates 76 miles of culverts/stormwater pipe, 36
miles of ditch/swales, and 2575 municipal storm catch basins. The department is also responsible
for maintaining 65.15 acres of public parks.
City of Port Orchard
2023-2024 Page 151 of 235
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2023 GOALS
• Water System:
o Complete Water System Plan Update
o Complete 100% Well #11 Design
o Commence Well #11 Construction
o Commence 660 Reservoir Construction- Inspection Only
o Complete Sroufe Water Main Replacement Project
o Complete Annual Fire Hydrant and Valve Inspection and Maintenance Programs
o Complete Update of the Annual Cross Connection Control Program
o Complete Water Rights Management Plan/Change Application Process (Foster) —
Not Budgeted TBD
o Complete Annual City -Wide Leak Detection
0 390-Zone Existing Water Service Low -Pressure Booster Pumps (TBD)
o Complete Semiannual System Flushing (McCormick & City)
o Complete Annual City -Owned Backflow Device Testing
o Disassemble & Remove the S. Sidney Reservoir — Not Budgeted TBD
o Complete Design for Melcher Pump Station Rebuild
• Sanitary Sewer System:
o Initiate Annual Fats, Oils & Grease (FOG) Program
o Complete Annual McCormick Step System Pumping
o Complete Annual McCormick Step System Conversions
o Complete Marina Lift Station Design and Secure Permits and Approvals
o Commence Marina Sewer Lift Station Construction Project
o Commence Sewer Lift Station Controls Upgrade Project
o Complete Annual McCormick Clubhouse/Sidney Glen Elementary Pumping
o Complete 2023 General Sewer Plan
o Commence 2023 Sewer Rate Analysis and Update
• Street:
o Annual Lund Avenue & Pedestrian Bridge Cleaning, Repairs & Inspections
o Complete Lippert Avenue Improvements Construction Project
o Complete Pottery Avenue Non -Motorized Improvements Project Design
o Commence Pottery Avenue Non -Motorized Improvements Construction
o Commence Bethel Phase 1 60% Design
o Continue with Street Tree Replacement on Sidney Ave
o Commence Annual Spring Clean-up Program
o Continue w/ Annual Sidewalk and ADA Upgrade Program
o Complete Bethel/Lincoln Roundabout Final Design
o Commence Bethel/Lincoln Roundabout Construction
o Complete Bay Street Pedestrian Pathway ROW Acquisition Process
o Complete Bay Street Pedestrian Pathway 100% Design and Permitting
o Commence SR166/Bay Street Reconstruction Design
City of Port Orchard
2023-2024 Page 152 of 235
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o Commence Bay Street Pedestrian Pathway West Situational Study
o Complete Annual City -Wide Asphalt Paving Contract
o Commence Annual Tremont Street Landscape Maintenance Contract
o Commence Improved Annual Road Preservation Maintenance O&M
o Complete Annual Thermoplastic Applications
o Complete Annual Street Striping & Traffic Buttons
o Support WSDOT SR166 Roundabout Project and Fish Barrier Removal Projects (4)
• Stormwater System:
o Annual Municipal, Industrial, and Construction NPDES Permit
Compliance/Reporting
o Complete Stormwater & Watersheds Comprehensive Plan
o Stormwater Related Code Updates
o Commence South Sidney Regional Stormwater Facility Design — Not Budgeted
(TBD)
o Commence Ruby Creek Culvert Replacement Design — Not Budgeted (TBD)
o Commence Downtown Stormwater Basin Improvements Design- Not Budgeted
(TBD)
o Commence Annapolis Creek Culvert (100%) Design — Not Budgeted (TBD)
o Complete Downtown Stormwater Basin Study and Modeling
o Complete Dam Safety Upgrades and Retrofits — Not Budgeted (TBD)
o Initiate NPDES Business Inspections and Enforcement Program
• Parks & Facilities:
o Complete 100% City Hall Improvement Design and Commence Construction
o Commence Givens Sports Courts Retrofit Design (RCO)
o Complete McCormick Village Park Splash Pad Retrofit Construction
o Complete PW Shop Bioswale Retrofits
o Complete PW Shop & Decant Facility Industrial Stormwater General Permit
Asphalt Improvements.
o Complete Annual Fire Alarm, Fire Extinguisher, and Emergency Exit Light Testing
o Complete Installation of Electric Vehicle Charging Stations at PW Shop
o Continue Vlist Property Monitoring
o Complete Annual Generator Load Bank Testing/City Hall
o Complete Annual Various Areas Landscaping Contract
o Complete PW Shop Flooring Replacement
o Refurbish Totem Pole on Sidney Waterfront
City of Port Orchard
2023-2024 Page 153 of 235
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2024 GOALS
• Water System:
o Complete Well #11 Construction
o Complete Well #13 Project- Foster Dependent
o Complete Annual Water Main Replacement Program
o Complete Annual Fire Hydrant and Valve Inspection and Maintenance Program
o Complete Annual City -Wide Leak Detection
o Complete Semiannual System Flushing (McCormick & City)
o Complete Annual City -Owned Backflow Device Testing
o Commence Melcher Pump Station Rebuild Project
o Complete Well 7 Potable Water Settling Basin Cleaning
o Complete 660 Tank Construction and Activate 660 Pressure Zone
o Commence Well 7 Treatment and Design Project — Not Budgeted TBD
• Sanitary Sewer System:
o Annual Fats, Oils & Grease (FOG) Program — Cont'd.
o Complete Annual McCormick Step System Pumping
o Complete Annual McCormick Step System Conversions
o Complete Marina Sewer Lift Station (MSLS) Construction
o Complete Annual McCormick Clubhouse/Sidney Glen Elementary Pumping
o Complete Pottery Ave Sewer Force Main Installation (Part of Pottery Non -
Motorized Improvement Project)
o Commence Bay St Lift Station Design- Not Budgeted TBD
o Complete Sewer Lift Station Control Upgrades Project
• Street:
o Continue w/ Annual Sidewalk and ADA Upgrade Program
o Annual Lund Avenue & Pedestrian Bridge Cleaning, Repairs & Inspections
o Commence Annual Spring Clean-up Program
o Complete Pottery Avenue Non -motorized Project Construction
o Commence Sidney Avenue Non -Motorized Project Design — Not budgeted
o Complete Bethel Phase 5a (Bethel/Lincoln RAB) Construction
o Complete Bethel Phase 1 Design and Right-of-way — Not budgeted (TBD)
o Commence Bay Street Pedestrian Pathway Construction — Not Budgeted (TBD)
o Complete SR166/Bay Street Reconstruction Design
o Commence Tremont Phase 2/3 Design
o Continue with Street Tree Replacement on Kitsap St
o Complete SW Old Clifton Road 100% Design — Not Budgeted (TBD)
o Complete Annual Tremont Street Landscape Maintenance Contract
o Complete Annual City -Wide Asphalt Paving Contract
o Commence Transportation Plan Update
o Complete Bay Street Pedestrian Pathway Situational Study
o Continue 60% Bethel Avenue Design - Not Budgeted (TBD)
City of Port Orchard
2023-2024 Page 154 of 235
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o Continue Annual Road Preservation Maintenance O&M
o Complete Annual Thermoplastic Applications
o Complete Annual Street Striping & Traffic Buttons
• Stormwater System:
o Annual Municipal, Industrial, and Construction NPDES Permit
Compliance/Reporting
o Implementation of Stormwater and Watersheds Comprehensive Plan
o Continue Design of South Sidney Regional Stormwater Facility — Not Budgeted
(TBD)
o Commence Ruby Creek Culvert Replacement Construction — Not Budgeted (TBD)
o Commence Annapolis Creek Culvert Construction — Not Budgeted (TBD)
o Continue NPDES Business Inspections and Enforcement Program
• Parks & Facilities:
o Complete City Hall Improvement Construction
o Complete Annual Various Areas Landscaping Contract
o Construct Givens Sports Courts Retrofit (RCO)
o Continue Vlist Property Monitoring
o Complete Annual Generator Load Bank Testing/City Hall
o Complete Annual Fire Alarm, Fire Extinguisher, and Emergency Exit Light Testing
NON -FINANCIAL LONG-TERM GOALS
• Cross -Train Engineering Staff for Development and Capital Improvement Projects
• Improve Eng. Depart. Ability to Perform Focused Studies & In -House Design Projects
• Continue to Meet Training Requirements for Regulatory Compliance
• Implement Diversity, Equity, and Inclusion Principles into Public Works
Operations/Engineering Practices
• Continue to Standardize Policies and Procedures for the Public Works Department
• Cross -Train Public Works Crew Across Diverse Disciplines
• Improve Public Works Ability to Perform Construction Repairs/Improvements In -House
• Improve Public Works Ability to Perform Pavement Maintenance In -House
• Continue to Elevate Public Works Talent Pool
• Continue Public Works Reorganization and Succession Planning
• Streamline Public Works Workflow Through Improved Staffing Organization and Tools
• Provide Positive and Meaningful Direction for Public Works Staff
• Continue to Improve Response Time to Public Service Requests
City of Port Orchard
2023-2024 Page 155 of 235
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STATISTICS/WORKLOAD MEASURES
Department Measures
2 021
Actual
2022
Actual
2023
Estimated
2024
Estimated
Number of Public Works Contracts Issued
40
58
50
50
Number of Public Works Purchase Orders
50
51
52
53
Number of Public Works Complaints Received
294
428
436
444
Number of Facilities Request Received
56
60
114
198
City Area- sq. mi (Land/Water)
9.35
9.35
9.64/1.56
9.64/1.56
Locates
950
1262
1395
1609
PERFORMANCE MEASURES
With a growing population, the Public Works Department has seen an increased volume of
customer requests/complaints resulting in additional front desk and call -out activity. Due to a
significant increase in development within Port Orchard, the demand for various public works
services and information requests has risen significantly. Despite these additional volumes of
work/services on staff, the Public Works Department has exceeded expectations by improving its
level of service at all levels while also maintaining a larger area of responsibility due to rapid
development.
City of Port Orchard
2023-2024 Page 156 of 235
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STAFFING LEVELS
Staffing Levels
2021
Actuals
2022
Estimated
2023
Estimated
2024
Estimated
PW Director
0
0
1
1
PW Director/City Engineer
1
1
0
0
City Engineer
0
0
1
1
Assistant City Engineer
1
1
1
1
Civil Engineer II
1
1
1
1
Civil Engineer I
1
1
1
1
GIS Specialist/Inspector
1
1
1
1
Storm Program Manager
1
1
1
1
Project Coordinator/Inspector
0
1
1
1
Procurement Specialist
1
1
1
1
Utilities Compliance Specialist
0
1
1
1
PW Office Manager
0
0
0
0
PW Office Assistants 1
1
1
0
0
PW Office Assistant 11
0
0
1
1
Public Works Foreman
1
1
1
1
PW Operations Manager
1
1
1
1
PW Utility Manager
1
1
1
1
City Mechanic
1
1
2
2
City Electrician
1
1
1
1
PW Crew
10.6
10.6
12
12
PW Laborer
0
2
2
2
Water Coordinator (PW Crew)
1
1
1
1
Sewer Coordinator (PW Crew)
1
1
1
1
Storm 0&M Coordinator (PW Crew)
1
1
1
1
Parks (Summer Help)
4
4
4
4
TOTALS
30.6
36.6
38.0
38.0
ACCOMPLISHMENTS
Public Works has made significant investments in designing improvements for its water, sewer,
stormwater, streets, facilities, and parks. These efforts will allow construction to begin on
projects that improve utilities not just for the near future, but for generations to come. A list of
the accomplishments achieved since 2021 includes:
• Water CFCs Updated
• Waterfront Wayfinding Sign Installation
• Maple Avenue Water Main Completed
• Resurfacing of Van Zee Tennis/Pickleball Courts
• Installation of Solar Trash Compactors at Rockwell and McCormick Parks
• 2023 Stormwater & Watersheds Comprehensive Plan
• 580 Reservoir Construction Completed
City of Port Orchard
2023-2024 Page 157 of 235
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• Well #13 Drilling Completed
• Downtown Stormwater Basin Plan Completed
• Well #11 Refurbishment Design
• Installed Salt Storage Facility Near Decant for Rock Salt
• Replaced Street Trees on Kitsap St and Sidney
• Sidney Sewer Trenchless Sewer Main Repair and Road and Sidewalk Repairs Completed
• McCormick Ridge 1 LS & McCormick Meadows Electrical Upgrades/Disconnect
• McCormick Village Roundabout Completed
• Decant Modifications to the Facility for Permit Compliance
• Marina Sewer Lift Station Design Completed
• Etta Turner Park Pole/Luminaire Replacements
• Installation of Medeco Locks at Water/Sewer Sites
• Replacement of Piping and Check Valves at Cedar Heights Lift Station
• In-house Homeless Camp Clean-up on Bethel (2 locations)
• Bay Street Pedestrian Pathway ROW Acquisitions Cont'd.
• Started Bethel Phase 5a Design
• DCD/POPD Relocation to 600 Kitsap Street
• Sedgwick Reservoir Exterior Pressure Washing
• Well 8 Motor Replacement & Electrical Feed Upgrades
• Installed Bay Street Pedestrian Pathway Solar Lights
• Pottery Lift Station Emergency Repairs and Upgrades
• McCormick Village Park Splash Pad Retrofit Design Completed
• Replaced Discharge Piping and Check Valves at Flower Meadows LS
• SCADA Upgrades at PW Shop to Cellular/Radio
• Removed Hydrant for WSDOT RAB on Bethel Ave
• Upgraded Van Zee Tennis Court Lights to LED
• Guardrail Repairs on Old Clifton and Tracy Ave
• Horstman Culvert Pipe Repair/Retrofit Installation
• Installed VFD at Marina LS
SIGNIFICANT BUDGET CHANGES
No significant budget changes.
City of Port Orchard
2023-2024 Page 158 of 235
Coding
Department: 05 - Public Works
001.05.518.20.10
001.05.518.20.20
001.05.518.20.30
001.05.518.20.40
001.05.518.30.10
001.05.518.30.20
001.05.518.30.30
001.05.518.30.40
001.05.518.61.40
001.05.572.50.10
001.05.572.50.20
001.05.572.50.30
001.05.572.50.40
001.05.576.80.10
001.05.576.80.20
001.05.576.80.30
001.05.576.80.40
001.05.576.80.45
001.05.594.18.60
001.05.594.76.60
001.05.597.02.05
Back To Top
2019
2020
2021
2022
2023
2024
Account Description i
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
Salaries - Engineering
61,313
59,160
84,468
91,906
517,700
539,900
Benefits - Engineering
23,354
17,280
37,737
44,576
188,200
201,000
Supplies - Engineering
973
1,355
1,000
1,000
1,000
1,000
Services- Engineering
30,773
38,102
43,747
43,333
86,500
80,787
Salaries -Facilities
27,763
27,553
34,438
37,487
78,300
93,800
Benefits - Facilities
11,380
10,579
23,001
26,767
37,800
39,900
Supplies - Facilities
27,851
27,587
6,700
5,000
66,000
16,000
Services- Facilities
287,751
427,851
372,510
460,350
580,100
522,000
Judgments and Settlements
-
-
60,000
-
-
-
Salaries - Library
2,867
1,494
1,700
1,985
2,000
2,000
Benefits -Library
2,085
474
1,100
1,213
900
900
Supplies - Library
1,619
25
-
-
1,000
1,000
Services- Library
21,963
106,148
21,000
21,000
21,000
21,000
Salaries - Parks
186,539
188,680
272,309
289,506
252,300
266,700
Benefits - Parks
64,532
59,296
131,975
151,536
102,900
120,900
Supplies - Parks
36,807
19,325
24,000
24,000
34,000
34,000
Services - Parks
150,757
168,257
418,116
389,724
259,600
276,000
Oper Rentals & Leases -Parks
307
-
-
-
-
-
Capital Outlay-Engineering/Facilities
-
9,147
105,000
-
Capital Expend itures-Parks
-
-
-
20,000
Transfer-500 Replacement-PW(EFP)
173,051
-
-
-
-
-
Department: 05 - Public Works Total:
1,111,683
1,162,311
1,638,800
1,589,381
2,249,300
2,216,887
City of Port Orchard
2023-2024
Page 159 of 235
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O.RCHARD
Public Works
Department
City Street Fund
Operating Expenses
Fund No. 002
Back To Top
Budget Worksheet
City of Port Orchard Account Summary
RHAD
EXPENDITURES
Fund 002 2019 2020 2021 2022 2023 2024
Department Summary Total Activity Total Activity Final Budget Final Budget Final Budget Final Budget
Fund: 002 - City Street Fund
05 - Public Works 1,915,436 1,338,029 2,148,687 4,762,205 3,482,796 2,665,396
09 - Estimated Ending Cash - - - 445,699 - 407,108
Fund: 002 - City Street Fund Total: 1,915,436 1,338,029 2,148,687 5,207,904 3,482,796 3,072,504
City of Port Orchard
2023-2024 Page 161 of 235
Coding
Fund: 002 - City Street Fund
Department: 05 - Public Works
002.05.542.30.10
002.05.542.30.20
002.05.542.30.30
002.05.542.30.40
002.05.542.50.10
002.05.542.50.20
002.05.542.50.30
002.05.542.50.40
002.05.542.61.10
002.05.542.61.20
002.05.542.61.30
002.05.542.61.40
002.05.542.62.10
002.05.542.62.20
002.05.542.62.30
002.05.542.62.40
002.05.542.63.10
002.05.542.63.20
002.05.542.63.30
002.05.542.63.40
002.05.542.64.10
002.05.542.64.20
002.05.542.64.30
002.05.542.64.40
002.05.542.65.10
002.05.542.65.20
002.05.542.65.30
002.05.542.65.40
002.05.542.66.10
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2019
2020
2021
2022
2023
2024
Account Description
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
Salaries - Roadway
33,525
22,780
89,800
99,375
4,800
5,100
Benefits -Roadway
16,838
9,297
50,100
54,011
1,000
1,200
Supplies - Roadway
12,381
3,367
53,000
56,500
56,000
48,500
Services -Roadway
17,166
19,052
7,000
1,902,000
784,200
512,000
Salaries -Bridges
3,210
-
1,800
2,095
1,500
1,500
Beneifts - Bridges
1,018
-
1,200
1,433
700
700
Supplies - Bridges
4
11
1,000
1,000
1,000
700
Services - Bridges
19,943
13,447
272,700
39,000
47,500
65,700
Salaries - Sidewalks
7,269
382
8,000
9,261
5,000
5,000
Benefits - Sidewalks
1,793
268
6,000
6,946
2,300
2,300
Supplies - Sidewalks
2,648
-
3,000
3,000
2,000
2,000
Services -Sidewalks
862
-
35,000
245,501
35,000
35,000
Salaries - Paths & Trails
522
5,239
800
882
5,000
5,000
Benefits - Paths & Trails
147
1,328
400
441
2,300
2,300
Supplies - Paths & Trails
6,397
817
1,000
1,000
1,200
1,200
Services - Paths & Trails
1,003
1,461
1,500
1,500
5,000
5,000
Salaries -Street Lighting
-
8,482
600
662
1,000
1,000
Benefits -Street Lighting
3,190
500
551
500
500
Supplies -Street Lighting
-
11,210
600
200
1,000
1,000
Services- Street Lighting
154,452
146,223
160,000
415,000
360,000
160,000
Salaries -Traffic Control Device
35,248
41,694
55,700
62,235
4,800
5,100
Benefits -Traffic Control Device
13,289
15,170
22,000
23,792
1,000
1,200
Supplies -Traffic Control Device
28,191
27,003
20,000
34,000
35,000
35,000
Services -Traffic Control Device
96,676
133,955
130,000
205,000
206,000
206,000
Salaries - Parking Facilities
2,498
1,819
5,300
6,174
3,000
3,000
Benefits - Parking Facilities
1,471
668
2,600
2,977
1,400
1,400
Supplies - Parking Facilities
1,539
1,128
1,000
500
1,000
1,000
Services- Parking Facilities
3,484
3,585
1,000
1,000
2,500
2,500
Salaries - Snow&Ice Control
43,487
11,166
18,700
45,409
67,600
67,600
002.05.542.66.20 Benefits - Snow&Ice Control
002.05.542.66.30 Supplies - Snow&Ice Control
002.05.542.66.40 Services - Snow & Ice Control
002.05.542.70.10 Salaries - Roadside
002.05.542.70.20 Benefits - Roadside
City of Port Orchard
2023-2024
23,934
6,702
8,700
21,343
26,300
26,300
20,173
22,419
16,000
16,000
25,000
25,000
-
518
-
-
1,000
1,000
69,078
29,043
128,900
147,887
58,100
58,100
39,359
13,168
86,500
94,983
24,900
24,900
Page 162 of 235
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2019
2020
2021
2022
2023
2024
Account Description
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
002.05.542.70.30
Supplies - Roadside
10,234
5,870
4,000
4,000
18,000
11,000
002.05.542.70.40
Services- Roadside
7,920
913
1,000
9,000
67,000
67,000
002.05.542.80.10
Salaries -Ancillary Operations
13,841
40
-
-
7,500
7,500
002.05.542.80.20
Benefits -Ancillary Operations
9,038
10
3,500
2,500
002.05.542.80.30
Supplies -Ancillary Operations
-
-
-
-
002.05.542.80.40
Services -Ancillary Operations
-
452
002.05.542.90.10
Salaries - Maintenance Admin & Overhead
4,702
-
002.05.542.90.20
Benefits - Maintenance Admin & Overhead
1,919
-
-
-
-
002.05.542.90.30
Supplies - Maintenance Admin & Overhead
-
15
4,000
4,000
1
1
002.05.542.90.40
Services- Maintenance Admin & Overhead
-
-
2,500
2,500
4,500
4,500
002.05.543.10.10
Salaries -Management
156,112
99,533
106,166
109,205
135,900
144,600
002.05.543.10.20
Benefits -Management
58,537
34,969
42,375
47,008
49,900
55,300
002.05.543.10.30
Supplies -Management
395
42
-
-
-
-
002.05.543.10.40
Services- Management
958
1,488
1,000
1,000
1,000
1,000
002.05.543.30.10
Salaries - General Services
243,442
308,689
276,788
421,698
527,000
546,300
002.05.543.30.20
Benefits - General Services
95,561
116,969
119,607
230,455
236,720
258,320
002.05.543.30.30
Supplies - General Services
5,891
8,992
7,000
6,100
9,000
9,000
002.05.543.30.40
Services -General Services
114,560
169,378
176,651
336,579
552,175
211,575
002.05.543.31.10
Salaries - Training
-
-
2,100
2,426
-
-
002.05.543.31.20
Benefits - Training
-
1,000
1,103
002.05.543.31.30
Supplies - Training
2
-
-
-
002.05.543.31.40
Services -Training
6,586
1,001
4,000
4,000
002.05.543.50.10
Salaries -Facilities
100
-
7,000
8,085
002.05.543.50.20
Benefits -Facilities
23
-
3,700
4,190
-
-
002.05.543.50.30
Supplies -Facilities
3,786
3,525
3,000
3,000
3,000
3,000
002.05.543.50.40
Services -Facilities
12,281
21,943
14,200
14,200
10,000
10,000
002.05.594.42.60
Capital Outlay -Street
-
9,606
182,200
52,000
83,000
20,000
002.05.597.02.06
Transfer-500 Replacement-PW(Streets)
511,946
-
-
-
-
-
Department: 05 - Public Works Total:
1,915,436
1,338,029
2,148,687
4,762,205
3,482,796
2,665,396
Department: 09 - Estimated Ending Cash
002.09.508.51.01
Assigned Ending Cash & Investments
-
-
-
445,699
-
407,108
002.09.508.57.00
EstAssign Fnd Bal-City Street
-
-
Department: 09 - Estimated Ending Cash Total:
-
-
-
445,699
-
407,108
Fund: 002 - City Street Fund Total:
1,915,436
1,338,029
2,148,687
5,207,904
3,482,796
3,072,504
City of Port Orchard
2023-2024 Page 163 of 235
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Q.RCHARD
Enterprise Funds
Operations
Water Utility Operations Fund No. 411
Storm Drainage Utility Fund No. 421
Sewer Utility Fund No. 431
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WATER, SEWER, AND STORM DRAINAGE UTILITY OPERATIONS
The City of Port Orchard provides water, sewer and storm drainage services for its residents.
Customers are billed bi-monthly as prescribed by Ordinance. The operation and maintenance of
these utilities is funded, by and large, from payments for services. The City strives to provide the
best services and rates to its customers.
In 2019 the Water -Sewer Utility Funds were restructured to include Operations (Water-411,
Sewer-431), Stabilization/Reserves (Water-412, Sewer-432), Capital Projects (Water-413, Sewer-
433) and Debt Service (Water 414, Sewer-434). The City has also created a new citywide
Equipment Replacement & Revolving Fund (500). All vehicles and heavy equipment are now
maintained by the ER&R fund. Annually Water Operations Fund No. 411 and Sewer Operations
Fund No. 431 provide funding to the ER&R Fund to maintain existing vehicles/equipment used
by Water Operations and Sewer Operations. These funds also provide for future
vehicle/equipment replacement.
As our infrastructure ages and demand for service continues to grow, we must look ahead and
plan for replacing and improving the system to keep it at peak performance. The City's goal is to
provide safe, reliable, and efficient water and sewer service for its residents.
The City established the Storm Drainage Utility in 2009 (Ordinance #036-08). Federal Clean
Water Act regulations required the City of Port Orchard to have a Storm Management Program
to protect the public health, safety, and welfare by minimizing uncontrolled surface erosion, and
water pollution while enhancing water quality and environmental habitat. The Storm Drainage
Utility receives most of its funding from user fees. Fees collected from customers fund operations
and maintenance of storm drains, ponds, culverts, and street sweeping. The City of Port Orchard
bills its residents for storm drainage fees on the same bi-monthly schedule as the water sewer
utilities. Single-family residences, duplexes, and triplexes are billed the minimum storm drainage
rate for each residential unit. Commercial and other developed properties are calculated based
on the amount of impervious ground cover on each property. The number of accounts continues
to grow as new areas are developed or annexed into the city. Rates charged for storm drainage
services need to be adequate to provide for system operations and maintenance, administration,
engineering, and legal expenses, and to fund infrastructure replacement, reserve accounts and
system improvement projects.
City of Port Orchard
2023-2024 Page 165 of 235
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Budget Worksheet
ORCHARDCity of Port Orchard
Account Summary
l
REVENUE
Fund Summary
2019
2020
2021
2022 2023 2024
Total Activity
Total Activity
Final Budget
Final Budget Final Budget Final Budget
411 - Water Operating
4,972,248
3,495,006
6,349,463
3,344,600 6,736,800 3,949,000
421 - Storm Drainage Utility
1,820,527
1,846,174
3,827,120
1,831,000 3,470,200 1,745,000
431 - Sewer Operating
6,931,615
5,556,824
8,292,401
5,418,900 9,719,200 5,701,000
Report Total: 13,724,390
10,898,004
18,468,984
10,594,500 19,926,200 11,395,000
City of Port Orchard
2023-2024 Page 166 of 235
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Group Sub -Summary Account Description
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
Fund: 411 - Water Operating
308 - Beginning Fund Balance
-
3,004,763
3,024,800
333 - Indirect Federal Grants
7,857
-
-
334 - State Grants
-
-
-
-
-
-
343 - Utilities
3,111,566
3,362,803
3,285,200
3,285,200
3,652,600
3,889,500
345 - Natural and Economic Environment
2,002
11,299
2,900
2,900
2,900
3,000
359 - Non -Court Fines and Penalties
39,067
10,430
-
-
-
-
361- Interest and Other Earnings
23,256
15,190
100
-
-
-
362 - Rents, Leases and Concessions
74,371
69,983
56,500
56,500
56,500
56,500
369 - Other
348
2,795
-
-
-
-
382 - Nonrevenue
3,600
6,000
397 - Transfers -In
1,713,513
-
398 - Insurance Recoveries
41525
8,649
-
-
-
-
Fund: 411- Water Operating Total:
4,972,248
3,495,006
6,349,463
3,344,600
6,736,800
3,949,000
Fund: 421- Storm Drainage Utility
308 - Beginning Fund Balance
-
-
2,033,020
-
1,725,100
-
322 - Non -Business Licenses and Permits
4,950
18,410
5,000
5,000
10,000
10,000
333 - Indirect Federal Grants
-
4,927
-
-
-
-
334 - State Grants
57,081
44,028
46,000
64,000
-
-
343 - Utilities
1,688,951
1,721,481
1,735,000
1,754,000
1,725,000
1,725,000
345 - Natural and Economic Environment
5,140
27,675
8,000
8,000
10,000
10,000
359 - Non -Court Fines and Penalties
25,935
10,029
-
-
-
-
361- Interest and Other Earnings
36,630
10,214
100
100
369 - Other
641
229
-
-
382 - Nonrevenue
11200
-
398 - Insurance Recoveries
-
9,180
-
-
-
-
Fund: 421 - Storm Drainage Utility Total:
1,820,527
1,846,174
3,827,120
1,831,000
3,470,200
1,745,000
Fund: 431- Sewer Operating
308 - Beginning Fund Balance
-
-
2,873,601
-
4,022,800
-
333 - Indirect Federal Grants
-
7,716
-
-
-
-
343 - Utilities
5,084,716
5,466,423
5,409,300
5,409,300
5,685,000
5,690,000
345 - Natural and Economic Environment
7,188
23,056
9,500
9,500
11,000
11,000
359 - Non -Court Fines and Penalties
68,377
19,641
-
-
-
-
361- Interest and Other Earnings
27,866
21,197
(0)
100
400
369 - Other
383
9,522
-
-
389 - Other Nonrevenues
29,873
9,269
397-Transfers-In
1,713,213
-
-
-
-
-
Fund: 431 - Sewer Operating Total:
6,931,615
5,556,824
8,292,401
5,418,900
9,719,200
5,701,000
Report Total:
13,724,390
10,898,004
18,468,984
10,594,500
19,926,200
11,395,000
City of Port Orchard
2023-2024 Page 167 of 235
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Fund Detail
Account Description
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
Fund: 411- Water Operating
BASUB: 308 - Beginning Fund
Balance
411.08.308.51.00
Asssigned Beginning Cash & Investments
3,004,763
3,024,800
BASUB: 308 - Beginning Fund Balance Total:
-
3,004,763
3,024,800
BASUB: 333 - Indirect Federal Grants
411.00.333.11.00
Federal Indirect Grant - Dept of Commerce
7,857
-
-
BASUB: 333 - Indirect Federal Grants Total:
7,857
BASUB: 334 - State Grants
411.00.334.04.90
State direct/indirect Grant -DOH
-
BASUB: 334 - State Grants Total:
-
-
-
-
-
-
BASUB: 343 - Utilities
411.00.343.40.00
Water Sales -Residential
2,229,554
2,449,179
2,383,300
2,383,300
2,731,000
2,932,000
411.00.343.40.01
Water Sales -Commercial
703,009
694,819
740,700
740,700
743,000
773,000
411.00.343.40.02
Water Sales -Irrigation
133,239
136,584
132,800
132,800
150,000
156,000
411.00.343.41.00
Construction Water Sales
18,075
9,372
8,800
8,800
9,000
8,800
411.00.343.42.00
Other Fees & Charges - Connect & Misc
22,649
36,990
12,900
12,900
12,900
13,000
411.00.343.42.01
Water Inspection Fees
5,040
35,859
6,700
6,700
6,700
6,700
BASUB: 343 - Utilities Total:
3,111,566
3,362,803
3,285,200
3,285,200
3,652,600
3,889,500
BASUB: 345 - Natural and Economic Environment
411.00.345.83.00
Plan Review Fees
202
10,249
1,700
1,700
1,700
1,700
411.00.345.89.00
Other Planning & Development Services
1,800
1,050
1,200
1,200
1,200
1,300
BASUB: 345 - Natural and Economic Environment Total:
2,002
11,299
2,900
2,900
2,900
3,000
City of Port Orchard
2023-2024 Page 168 of 235
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Fund Detail Account Description
2019
2020
2021
2022 2023
2024
Total Activity
Total Activity
Final Budget
Final Budget Final Budget
Final Budget
BASUB: 359 - Non -Court Fines and Penalties
411.00.359.00.00 Penalties
39,067
10,430
BASUB: 359 - Non -Court Fines and Penalties Total:
39,067
10,430
-
BASUB: 361 - Interest and Other Earnings
411.00.361.11.00 Investment Interest
23,256
15,190
100
BASUB: 361- Interest and Other Earnings Total:
23,256
15,190
100
- -
-
BASUB: 362 - Rents, Leases and Concessions
411.00.362.00.00 Rents & Leases
74,371
69,983
56,500
56,500 56,500
56,500
BASUB: 362 - Rents, Leases and Concessions Total:
74,371
69,983
56,500
56,500 56,500
56,500
BASUB: 369 - Other
411.00.369.10.00 Sale of Surplus
214
1,784
-
- -
-
411.00.369.40.00 Judgements & Settlements
-
868
411.00.369.91.00 Misc-Other
134
143
BASUB: 369 - Other Total:
348
2,795
BASUB: 382 - Nonrevenue
411.00.382.10.00 Refundable Deposit
3,600
6,000
BASUB: 382 - Nonrevenue Total:
3,600
6,000
BASUB: 397 - Transfers -In
411.00.397.00.01 Operating Transfers -In (401)
1,713,513
BASUB: 397 - Transfers -In Total:
1,713,513
-
BASUB: 398 - Insurance Recoveries
411.00.398.10.00 Insurance Recoveries
4,525
8,649
BASUB: 398 - Insurance Recoveries Total:
4,525
8,649
-
- -
-
Fund: 411- Water Operating Total:
4,972,248
3,495,006
6,349,463
3,344,600 6,736,800
3,949,000
City of Port Orchard
2023-2024 Page 169 of 235
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Fund Detail Account Description
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
Fund: 421- Storm Drainage Utility
BASUB: 308 - Beginning Fund Balance
421.08.308.51.00 Asssigned Beginning Cash & Investments
2,033,020
1,725,100
BASUB: 308 - Beginning Fund Balance Total:
-
-
2,033,020
-
1,725,100
-
BASUB: 322 - Non -Business Licenses and Permits
421.00.322.10.00 Stormwater Permit
4,950
18,410
5,000
5,000
10,000
10,000
BASUB: 322 - Non -Business Licenses and Permits Total:
4,950
18,410
5,000
5,000
10,000
10,000
BASUB: 333 - Indirect Federal Grants
421.00.333.11.00 Federal Indirect Grant - Dept of Commerce
-
4,927
-
-
-
-
BASUB: 333 - Indirect Federal Grants Total:
-
4,927
-
-
BASUB: 334 - State Grants
421.00.334.03.10 DOE Storm Grant
7,081
44,028
46,000
64,000
421.00.334.03.12 DOE Stormwater Capacity
50,000
-
-
-
BASUB: 334 - State Grants Total:
57,081
44,028
46,000
64,000
-
-
BASUB: 343 - Utilities
421.00.343.10.00 Storm Drainage -Residential
767,136
762,269
785,000
785,000
785,000
785,000
421.00.343.10.01 Storm Drainage -Commercial
919,815
934,023
930,000
940,000
940,000
940,000
421.00.343.10.02 Other Fees & Charges
-
-
4,000
4,000
-
-
421.00.343.10.10 Storm Drainage
-
140
-
-
421.00.343.10.99 Decant Usage Fees
2,000
25,050
16,000
25,000
-
-
BASUB: 343 - Utilities Total:
1,688,951
1,721,481
1,735,000
1,754,000
1,725,000
1,725,000
BASUB: 345 - Natural and Economic Environment
421.00.345.89.00 Stormwater Review
5,140
27,675
8,000
8,000
10,000
10,000
BASUB: 345 - Natural and Economic Environment Total:
5,140
27,675
8,000
8,000
10,000
10,000
City of Port Orchard
2023-2024
Page 170 of 235
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Fund Detail Account Description
2019
2020
2021 2022
2023
2024
Total Activity
Total Activity
Final Budget Final Budget
Final Budget
Final Budget
BASUB: 359 - Non -Court Fines and Penalties
421.00.359.00.00 Penalties
25,935
10,029
BASUB: 359 - Non -Court Fines and Penalties Total:
25,935
10,029
-
-
BASUB: 361 - Interest and Other Earnings
421.00.361.11.00 Investment Interest
36,630
10,214
100
100
BASUB: 361- Interest and Other Earnings Total:
36,630
10,214
100
100
BASUB: 369 - Other
421.00.369.10.00 Sale of Junk & Savage
-
177
-
-
421.00.369.40.00 Other Judgments & Settlements
611
-
421.00.369.91.00 Miscellaneous Revenue
30
52
BASUB: 369 - Other Total:
641
229
BASUB: 382 - Nonrevenue
421.00.382.10.00 Refundable Deposit
1,200
-
BASUB: 382 - Nonrevenue Total:
1,200
-
BASUB: 398 - Insurance Recoveries
421.00.398.10.00 Insurance Recoveries
-
9,180
BASUB: 398 - Insurance Recoveries Total:
-
9,180
- -
-
-
Fund: 421 - Storm Drainage Utility Total:
1,745,000
1,820,527
1,846,174
3,827,120 1,831,000
3,470,200
City of Port Orchard
2023-2024 Page 171 of 235
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Fund Detail Account Description
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
Fund: 431- Sewer Operating
BASUB: 308 - Beginning Fund Balance
431.08.308.51.00 Asssigned Beginning Cash & Investments
2,873,601
4,022,800
BASUB: 308 - Beginning Fund Balance Total:
-
2,873,601
4,022,800
BASUB: 333 - Indirect Federal Grants
431.00.333.11.00 Federal Indirect Grant - Dept of Commerce
7,716
-
-
BASUB: 333 - Indirect Federal Grants Total:
-
7,716
-
-
-
-
BASUB: 343 - Utilities
431.00.343.50.00 Sewer Services - Residential
4,094,469
4,420,771
4,382,200
4,382,200
4,645,000
4,650,000
431.00.343.50.01 Sewer Services - Commercial
918,002
996,571
1,013,000
1,013,000
1,015,000
1,015,000
431.00.343.50.02 Other Fees & Charges
34,425
26,777
6,100
6,100
15,000
15,000
431.00.343.50.03 Sewer Inspection Fees
37,821
22,304
8,000
8,000
10,000
10,000
BASUB: 343 - Utilities Total:
5,084,716
5,466,423
5,409,300
5,409,300
5,685,000
5,690,000
BASUB: 345 - Natural and Economic Environment
431.00.345.83.00 Plan Review Fees
4,569
21,147
8,700
8,700
10,000
10,000
431.00.345.89.00 Sewer Concurrency
2,619
1,909
800
800
1,000
1,000
BASUB: 345 - Natural and Economic Environment Total:
7,188
23,056
9,500
9,500
11,000
11,000
BASUB: 359 - Non -Court Fines and Penalties
431.00.359.00.00 Penalties
68,377
19,641
-
-
-
-
BASUB: 359 - Non -Court Fines and Penalties Total:
68,377
19,641
-
-
BASUB: 361 - Interest and Other Earnings
431.00.361.11.00 Investment Interest
27,866
21,197
(0)
100
400
BASUB: 361- Interest and Other Earnings Total:
27,866
21,197
(0)
100
400
City of Port Orchard
2023-2024 Page 172 of 235
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Fund Detail
Account Description
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
BASUB: 369 - Other
431.00.369.10.00
Sale of Scrap
337
526
431.00.369.91.00
Misc-Other
46
8,996
BASUB: 369 - Other Total:
383
9,522
BASUB: 389 - Other Nonrevenues
431.00.389.90.00
Unapplied Credits
29,873
9,269
BASUB: 389 - Other Nonrevenues Total:
29,873
9,269
BASUB: 397 - Transfers -In
431.00.397.00.01
Transfers In-401
1,713,213
-
BASUB: 397 - Transfers -In Total:
1,713,213
-
-
-
-
Fund: 431- Sewer Operating Total:
6,931,615
5,5S6,824
8,292,401
5,418,900
9,719,200
5,701,000
Report Total:
13,724,390
10,898,004
18,468,984
10,594,500
19,926,200
11,395,000
City of Port Orchard
2023-2024 Page 173 of 235
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NCity of Port Orchard
ORCHARD
Fund Summary
411 - Water Operating
421 - Storm Drainage Utility
431 - Sewer Operating
Budget Worksheet
Account Summary
EXPENDITURES
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
2,773,561
2,688,931
4,160,053
5,534,010
3,981,400
6,704,400
1,876,056
1,349,443
2,116,605
3,541,515
2,809,052
2,406,148
4,505,088
5,109,750
4,908,446
8,802,855
5,420,032
10,000,168
Report Total: 9,154,704
9,148,124
11,185,104
17,878,380
12,210,484
19,110,716
City of Port Orchard
2023-2024
Page 174 of 235
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Fund 411
ILSummary MA
Fund: 411- Water Operating
05 - Public Works
06 - Miscellaneous
09 - Estimated Ending Cash
Fund: 411- Water Operating
Department: 05 - Public Works
411.05.534.10.10
411.05.534.10.20
411.05.534.10.30
411.05.534.10.40
411.05.534.20.30
411.05.534.20.40
411.05.534.30.30
411.05.534.30.40
411.05.534.40.30
411.05.534.40.40
411.05.594.34.60
411.05.597.02.07
Department: 06 - Miscellaneous
411.06.582.10.00
411.06.597.00.01
411.06.597.00.02
411.06.597.00.03
Account Description
Fund: 411 - Water Operating Total:
Account Description
Salaries -Administration
Benefits -Administration
Supplies - Administration
Services - Administration
Supplies - Distribution
Services - Distribution
Supplies - Source
Services - Source
Supplies - Storage
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
2,533,833
2,294,807
3,038,490
3,072,082
3,190,850
3,138,532
239,728
394,123
1,121,563
714,692
790,550
555,800
-
-
-
1,747,236
-
3,010,068
2,773,561
2,688,931
4,160,053
5,534,010
3,981,400
6,704,400
2019
9r 2020
2021
2022
9r 2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
598,675
274,805
12,763
954,205
68,086
20,116
347,465
113,625
1,651
Services - Storage 11
Capital Outlay -Water -
Transfer-500 Replacement(Water) 142,430
Department: 05 - Public Works Total: 2,533,833
667,867
293,360
15,141
819,307
98,047
33,686
185,657
168,961
798
325
11,660
806,906
388,530
14,200
1,137,254
123,000
63,800
335,100
116,500
1,000
6,000
46,200
1,031,899
469,865
14,334
856,984
193,000
31,200
335,100
117,700
1,000
21,000
941,300
419,520
16,500
1,117,030
358,000
51,000
107,000
135,000
2,000
6,000
37,500
983,200
459,920
15,500
1,028,412
355,500
46,000
107,000
135,000
2,000
6,000
2,294,807 3,038,490 3,072,082 3,190,850 3,138,532
Refundable Deposit
9,600
2,400
-
-
Transfers Out (412)-Stablization
100,000
290,000
263,500
294,755 - -
Transfers Out (413)-Capital
100,000
101,723
451,000
62,000 649,000 250,000
Transfers Out (414)-Debt Service
30,128
-
407,063
357,937 141,550 305,800
Department: 06 - Miscellaneous Total:
239,728
394,123
1,121,563
714,692 790,550 555,800
Department: 09 - Estimated Ending Cash
411.09.508.51.00 Asssigned Ending Cash & Investments 1,747,236 3,010,068
Department: 09 - Estimated Ending Cash Total: - - - 1,747,236 3,010,068
Fund: 411- Water Operating Total: 2,773,561 2,688,931 4,160,053 5,534,010 3,981,400 6,704,400
City of Port Orchard
2023-2024
Page 175 of 235
Fund 421
ILSummary MM Account Description
Fund: 421- Storm Drainage Utility
Back To Top
2019 2020 2021 2022 2023 2024
Total Activity Total Activity Final Budget Final Budget Final Budget Final Budget
05 - Public Works
1,532,092
1,162,253
1,774,455
1,924,383
2,030,852
1,819,352
06-Miscellaneous
343,964
187,190
342,150
868,000
778,200
277,100
09 - Estimated Ending Cash
-
-
-
749,132
-
309,696
Fund: 421 - Storm Drainage Utility Total:
1,876,056
1,349,443
2,116,605
3,541,515
2,809,052
2,406,148
2019
2020
2021
2022
2023
2024
Account Description
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
Fund: 421- Storm Drainage Utility
Department: 05 - Public Works
421.05.531.10.10
Salaries -Storm Drain GenAdm
417,419
481,260
531,854
630,951
647,900
679,500
421.05.531.10.20
Benefits -Storm Drain GenAdm
176,803
198,908
247,406
313,076
281,660
309,760
421.05.531.10.30
Supplies -Storm Drain GenAdm
9,349
12,235
14,304
16,434
21,500
23,100
421.05.531.10.40
Services -Storm Drain GenAdm
295,036
333,242
823,005
782,087
885,692
666,492
421.05.531.20.30
Supplies - Operations
12,012
23,738
15,700
10,200
24,200
20,900
421.05.531.20.40
Services - Operations
125,833
104,837
114,487
163,635
123,900
119,600
421.05.594.31.60
Capital Outlay -Storm Drainage
-
8,033
27,700
8,000
46,000
-
421.05.597.02.08
Transfer-500 Replacement
495,640
-
-
-
-
-
Department: 05 - Public Works Total:
1,532,092
1,162,253
1,774,455
1,924,383
2,030,852
1,819,352
Department: 06 - Miscellaneous
421.06.582.10.00
Refundable Deposit
1,200
-
-
-
-
-
421.06.597.00.00
Transfers Out
-
-
-
500,000
600,000
100,000
421.06.597.00.02
Transfers Out (424)- Debt Service
177,764
176,990
178,100
177,200
178,200
177,100
421.06.597.00.03
Transfers Out (422)-Stabilization
165,000
10,200
164,050
190,800
-
-
Department: 06 - Miscellaneous Total:
343,964
187,190
342,150
868,000
778,200
277,100
Department: 09 - Estimated Ending Cash
421.09.508.51.00
Asssigned Ending Cash & Investments
-
-
-
749,132
-
309,696
Department: 09 - Estimated Ending Cash Total:
-
-
-
749,132
-
309,696
Fund: 421- Storm Drainage Utility Total:
1,876,056
1,349,443
2,116,605
3,541,515
2,809,052
2,406,148
City of Port Orchard
2023-2024 Page 176 of 235
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Fund 431
2019
2020
2021
2022
2023
2024
ILSummary jA
Account Description
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
Fund: 431- Sewer Operating
05 - Public Works
3,895,390
3,694,709
4,484,296
4,484,155
4,857,032
4,889,732
06-Miscellaneous
609,698
1,415,042
424,150
989,844
563,000
709,900
09 - Estimated Ending Cash
-
-
-
3,328,856
-
4,400,536
Fund: 431 - Sewer Operating Total:
4,505,088
5,109,750
4,908,446
8,802,855
5,420,032
10,000,168
2019
2020
2021
2022
2023
2024
Account Description
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
Fund: 431- Sewer Operating
Department: 05 - Public Works
431.05.535.10.10
Salaries - Administration
484,981
562,921
627,070
761,994
825,900
861,000
431.05.535.10.20
Benefits - Administration
211,467
235,321
292,173
380,311
358,520
392,320
431.05.535.10.30
Supplies - Administration
13,085
13,587
10,000
6,034
15,500
12,500
431.05.535.10.40
Services -Administration
616,329
729,317
773,253
940,116
1,147,812
1,173,412
431.05.535.20.30
Supplies - Collections
13,615
14,671
15,000
15,000
20,000
18,500
431.05.535.20.40
Services - Collections
1,617,813
1,725,864
1,869,300
1,675,400
1,935,000
1,896,000
431.05.535.30.30
Supplies - Lift Stations
84,144
36,732
95,800
72,600
113,800
112,000
431.05.535.30.40
Services - Lift Stations
97,065
360,938
755,500
632,700
418,000
424,000
431.05.594.35.60
Capital Outlay -Sewer
22,250
15,358
46,200
-
22,500
-
431.05.597.02.09
Transfer-500 Replacement
734,642
-
-
-
-
-
Department: 05 - Public Works Total:
3,895,390
3,694,709
4,484,296
4,484,155
4,857,032
4,889,732
Department: 06 - Miscellaneous
431.06.597.00.00
Transfer Out (434)-Debt Service
30,128
-
-
-
298,700
509,900
431.06.597.00.01
Transfer Out(432)-Stabilization
441,225
165,475
374,150
435,275
-
-
431.06.597.00.03
Transfer Out (433)-Capital
138,345
1,249,567
50,000
554,569
264,300
200,000
Department: 06 - Miscellaneous Total:
609,698
1,415,042
424,150
989,844
563,000
709,900
Department: 09 - Estimated Ending Cash
431.09.508.51.00
Asssigned Ending Cash & Investments
-
-
-
3,328,856
-
4,400,536
Department: 09 - Estimated Ending Cash Total:
-
-
-
3,328,856
-
4,400,536
Fund: 431- Sewer Operating Total:
4,505,088
5,109,750
4,908,446
8,802,855
5,420,032
10,000,168
City of Port Orchard
2023-2024 Page 177 of 235
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ORCHARD
Special Revenue Funds
Criminal Justice Fund No. 103
Special Investigative Unit Fund No. 104
Community Events Fund No. 107
Paths & Trails Fund No. 108
Real Estate Excise Tax Fund No. 109
Impact Fee Fund No. 111
NCity of Port Orchard
-ORCHARD
Fund Summary
103 - Criminal Justice
104 - Special Investigative Unit
107 - Community Events
108 - Paths & Trails
109 - Real Estate Excise Tax
111 - Impact Mitigation Fee
Back To Top
Budget Worksheet
Account Summary
REVENUE
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
327,685
330,118
622,408
247,100
781,000
384,000
19,369
4,805
101,797
4,000
98,000
4,000
119,029
103,324
312,002
100,000
361,400
102,200
1,461
1,178
12,096
1,000
14,300
1,000
1,106,704
1,108,652
5,993,992
1,808,000
4,179,100
800,000
371,900
897,096
3,366,467
1,640,000
10,505,800
5,207,900
Report Total: 1,946,148
2,445,174
10,408,762
3,800,100
15,939,600
6,499,100
City of Port Orchard
2023-2024
Page 179 of 235
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Group Sub -Summary
2019
2020
2021
2022
2023
2024
IL
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
Fund: 103 - Criminal Justice
308 - Beginning Fund Balance
-
-
377,608
-
390,000
-
313 - Retail Sales and Use Taxes
256,159
264,344
190,000
191,900
324,000
324,000
336 - State Shared Revenues, Entitlement&Impact Payments
60,851
62,957
54,700
55,200
67,000
60,000
361- Interest and Other Earnings
10,675
2,766
100
-
-
-
369- Other
-
51
-
-
-
-
Fund: 103 - Criminal Justice Total:
327,685
330,118
622,408
247,100
781,000
384,000
Fund: 104 - Special Investigative Unit
308 - Beginning Fund Balance
-
-
97,797
-
94,000
-
356 - Criminal Non -Traffic Fines
4,691
2,795
4,000
4,000
-
-
361- Interest and Other Earnings
1,959
808
-
-
4,000
4,000
369 - Other
12,719
1,202
-
-
-
-
Fund: 104 - Special Investigative Unit Total:
19,369
4,805
101,797
4,000
98,000
4,000
Fund: 107 - Community Events
308 - Beginning Fund Balance
-
-
212,002
-
236,200
-
313 - Retail Sales and Use Taxes
115,291
102,138
100,000
100,000
125,200
102,200
361- Interest and Other Earnings
3,738
1,186
-
-
-
-
Fund: 107 - Community Events Total:
119,029
103,324
312,002
100,000
361,400
102,200
Fund: 108 - Paths & Trails
308 - Beginning Fund Balance
-
-
11,096
-
13,300
-
336 - State Shared Revenues, Entitlement&Impact Payments
1,254
1,113
1,000
1,000
1,000
1,000
361-Interest and Other Earnings
207
65
(0)
-
-
-
Fund: 108 - Paths & Trails Total:
1,461
1,178
12,096
1,000
14,300
1,000
Fund: 109 - Real Estate Excise Tax
308 - Beginning Fund Balance
-
-
3,266,592
-
3,379,100
-
318- Other Taxes
1,051,120
1,082,876
2,050,000
1,808,000
800,000
800,000
361- Interest and Other Earnings
55,584
25,776
69
-
-
-
397 - Transfers -In
-
-
677,331
-
-
Fund: 109 - Real Estate Excise Tax Total:
1,106,704
1,108,652
5,993,992
1,808,000
4,179,100
800,000
Fund: 111- Impact Mitigation Fee
308 - Beginning Fund Balance -
-
2,311,467
- 4,836,500 -
345 - Natural and Economic Environment 333,975
881,484
1,055,000
1,640,000 5,669,300 5,207,900
361- Interest and Other Earnings 37,925
15,612
1
- - -
Fund: 111 - Impact Mitigation Fee Total: 371,900
897,096
3,366,467
1,640,000 10,505,800 5,207,900
Report Tota1: 1,946,148
2,445,174
10,408,762
3,800,100 15,939,600 6,499,100
City of Port Orchard
2023-2024 Page 180 of 235
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Fund Detail Account Description
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
Fund: 103 - Criminal Justice
BASUB: 308 - Beginning Fund Balance
103.08.308.30.00 Est Beg Restr Fund Bal Crm Js
-
-
103.08.308.31.00 Restricted Beginning Cash & Invest -Criminal Just
377,608
390,000
BASUB: 308 - Beginning Fund Balance Total:
-
-
377,608
-
390,000
-
BASUB: 313 - Retail Sales and Use Taxes
103.00.313.71.00 Criminal Justice Funding
256,159
264,344
190,000
191,900
324,000
324,000
BASUB: 313 - Retail Sales and Use Taxes Total:
256,159
264,344
190,000
191,900
324,000
324,000
BASUB: 336 - State Shared Revenues, Entitlement&Impact Payments
103.00.336.06.20 Ciminal Justice High Crime
39,362
40,224
30,000
30,300
40,000
40,000
103.00.336.06.21 CJ High CrimePop
4,245
4,508
10,000
10,100
5,000
5,000
103.00.336.06.26 CJ Special Program
15,271
16,134
12,500
12,600
20,000
12,500
103.00.336.06.51 DUI Cities
1,973
2,092
2,200
2,200
2,000
2,500
BASUB: 336 - State Shared Revenues, Entitlement&Impact Payments Total:
60,851
62,957
54,700
55,200
67,000
60,000
BASUB: 361 - Interest and Other Earnings
103.00.361.11.00 Investment Interest
10,675
2,766
100
-
-
BASUB: 361 - Interest and Other Earnings Total:
10,675
2,766
100
BASUB: 369 - Other
103.00.369.91.00 Miscellaneous Revenues
-
51
-
BASUB: 369 - Other Total:
Fund: 103 - Criminal Justice Total:
51
327,685 330,118 622,408 247,100 781,000 384,000
Fund: 104 - Special Investigative Unit
BASUB: 308 - Beginning Fund Balance
104.08.308.30.00 Est Restricted Fund Bal - Beg - -
104.08.308.31.00 Restricted Beginning Cash & Investments 84,075 94,000
104.08.308.31.01 Restricted Beginning Cash & Invest-SIU Impreset 1,000 -
104.08.308.51.00 Assigned Beginning Cash & Investments 12,722 -
BASUB: 308 - Beginning Fund Balance Total: - - 97,797 - 94,000
BASUB: 356 - Criminal Non -Traffic Fines
104.00.356.50.00 Investigative FunclAssessment 4,691 2,795 4,000 4,000 -
BASUB: 356 - Criminal Non -Traffic Fines Total: 4,691 2,795 4,000 4,000
BASUB: 361- Interest and Other Earnings
104.00.361.11.00 Investment Interest 1,959 808 4,000 4,000
BASUB: 361- Interest and Other Earnings Total: 1,959 808 4,000 4,000
BASUB: 369 - Other
104.00.369.30.00 Confiscated And Forfeited Property 12,695 1,194 - -
104.00.369.91.00 Other Misc Revenue 24 8
BASUB: 369 - Other Total: 12,719 1,202 - - - -
Fund: 104 - Special Investigative Unit Total: 19,369 4,805 101,797 4,000 98,000 4,000
City of Port Orchard
2023-2024 Page 181 of 235
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Fund Detail Account Description
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
Fund: 107 - Community Events
BASUB: 308 - Beginning Fund Balance
107.08.308.30.00 Est Restricted Fund Bal- Beg
-
-
107.08.308.31.00 Restricted Beginning Cash & Investments -Tourism
212,002
136,200
107.08.308.31.01 Restricted Beginning Cas & Investments -Comm Events
-
100,000
BASUB: 308 - Beginning Fund Balance Total:
-
-
212,002
-
236,200
-
BASUB: 313 - Retail Sales and Use Taxes
107.00.313.31.00 Hotel/Motel Sales and Use Tax
115,291
102,138
100,000
100,000
125,200
102,200
BASUB: 313 - Retail Sales and Use Taxes Total:
115,291
102,138
100,000
100,000
125,200
102,200
BASUB: 361 - Interest and Other Earnings
107.00.361.11.00 Investment Interest
3,738
1,186
-
-
-
-
BASUB: 361 - Interest and Other Earnings Total:
3,738
1,186
-
-
-
-
Fund: 107 - Community Events Total:
119,029
103,324
312,002
100,000
361,400
102,200
Fund: 108 - Paths & Trails
BASUB: 308 - Beginning Fund Balance
108.08.308.30.00 Est Restricted Fund Bal - Beg
-
-
-
-
-
-
108.08.308.31.00 Restricted Beginning Cash & Inv-Paths&Trails
11,096
13,300
BASUB: 308 - Beginning Fund Balance Total:
-
-
11,096
-
13,300
-
BASUB: 336 - State Shared Revenues, Entitlement&Impact Payments
108.00.336.00.87 Motor Veh Fuel Tax - Paths&Tr
1,254
1,113
1,000
1,000
1,000
1,000
BASUB: 336 - State Shared Revenues, Entitlement&Impact Payments Total:
1,254
1,113
1,000
1,000
1,000
1,000
BASUB: 361- Interest and Other Earnings
108.00.361.11.00 Investment Interest
207
65
(0)
-
-
-
BASUB: 361- Interest and Other Earnings Total:
207
65
(0)
-
-
-
Fund: 108 - Paths & Trails Total:
1,461
1,178
12,096
1,000
14,300
1,000
Fund: 109 - Real Estate Excise Tax
BASUB: 308 - Beginning Fund Balance
109.08.308.30.01 Est Begin Restrict Fund Bal-RI
-
-
-
-
-
-
109.08.308.30.02 Est Begin Restrict Fund Bal-R2
-
-
109.08.308.31.01 Restricted Beginning Cash & Inv-REET 1
1,625,464
654,100
109.08.308.31.02 Restricted Beginning Cash & Inv-REET 2
1,641,128
2,725,000
BASUB: 308 - Beginning Fund Balance Total:
-
-
3,266,592
-
3,379,100
-
BASUB: 318 - Other Taxes
109.00.318.34.00 Real Estate Excise Tax REET 1
525,560
541,438
1,025,000
904,000
400,000
400,000
109.00.318.35.00 Real Estate Excise Tax REET 2
525,560
541,438
1,025,000
904,000
400,000
400,000
BASUB: 318 - Other Taxes Total:
1,051,120
1,082,876
2,050,000
1,808,000
800,000
800,000
BASUB: 361 - Interest and Other Earnings
109.00.361.11.00 Investment Interest
55,584
25,776
69
-
-
-
BASUB: 361 - Interest and Other Earnings Total:
55,584
25,776
69
BASUB: 397 - Transfers -In
109.00.397.00.02 Transfers In-REET 2
-
-
677,331
BASUB: 397 - Transfers -In Total:
-
-
677,331
-
-
-
Fund: 109 - Real Estate Excise Tax Total:
1,106,704
1,108,652
5,993,992
1,808,000
4,179,100
800,000
City of Port Orchard
2023-2024 Page 182 of 235
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Fund Detail
Account Description
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
Fund: 111 - Impact Mitigation Fee
BASUB: 308 - Beginning Fund Balance
111.08.308.30.00
Est Restr Fund Bal-MWTrans-Beg
111.08.308.31.00
Est Restr Fund Bal-Prks-Beg
-
-
111.08.308.31.01
Restricted Beginning Cash & Inv -Parks
255,009
175,000
111.08.308.31.02
Restricted Beginning Cash & Inv -Transport
944,142
3,918,000
111.08.308.31.03
Restricted Beginning Cash & Inv-Bayside
326,495
329,000
111.08.308.31.09
Restricted Beginning Cash & Inv-MW Trans
785,820
414,500
111.08.308.33.00
Est Restr Fund Bal-Bayside Beg
-
-
111.08.308.34.00
Est Restr Fund Bal-Trans
-
-
BASUB: 308 - Beginning Fund Balance Total:
-
-
2,311,467
4,836,500
BASUB: 345 - Natural and Economic Environment
111.00.345.85.00
MW Transportation Impact Fee
110,974
217,215
-
-
-
-
111.00.345.85.01
Parks Impact Fees
77,045
172,268
255,000
240,000
2,574,300
2,105,500
111.00.345.85.02
Transportation Impact Fees
145,956
492,001
800,000
600,000
2,052,400
2,283,100
111.00.345.85.03
School Impact Fees
-
-
-
800,000
1,042,600
819,300
BASUB: 345 - Natural and Economic Environment Total:
333,975
881,484
1,055,000
1,640,000
5,669,300
5,207,900
BASUB: 361- Interest and Other Earnings
111.00.361.11.00
Investment Interest
37,925
15,612
1
-
-
-
BASUB: 361- Interest and Other Earnings Total:
37,925
15,612
1
-
-
-
Fund: 111 - Impact Mitigation Fee Total:
371,900
897,096
3,366,467
1,640,000
10,505,800
5,207,900
Report Total:
1,946,148
2,445,174
10,408,762
3,800,100
15,939,600
6,499,100
City of Port Orchard
2023-2024 Page 183 of 235
City of Port Orchard
ORCHARD
Back To Top
Budget Worksheet
Account Summary
Fund Summary
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
103 - Criminal Justice
491,209
302,787
284,800
584,708
629,900
535,100
104 - Special Investigative Unit
3,025
1,812
4,000
101,797
4,000
98,000
107 - Community Events
102,403
43,195
75,262
336,740
125,200
338,400
108 - Paths & Trails
-
-
-
13,096
-
15,300
109 - Real Estate Excise Tax
660,093
298,617
1,292,900
6,509,092
3,854,500
1,124,600
111 - Impact Mitigation Fee
51,043
346,555
1,115,000
3,891,467
3,695,300
12,018,400
Report Tota1:
1,307,774
992,966
2,771,962
11,436,900
8,308,900
14,129,800
Group Sub -Summary
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
Fund: 103 - Criminal Justice
508 - Ending Fund Balance
-
-
-
165,183
40,000
521 - Law Enforcement Activities
141,209
302,787
284,300
419,025
629,400
494,600
562 - Public Health Sry
-
-
500
500
500
500
597 - Other Financing Uses
350,000
-
-
-
-
-
Fund: 103 - Criminal Justice Total:
491,209
302,787
284,800
584,708
629,900
535,100
Fund: 104 - Special Investigative Unit
508 - Ending Fund Balance
-
-
-
97,797
-
94,000
521- Law Enforcement Activities
3,025
1,812
4,000
4,000
4,000
4,000
Fund: 104 - Special Investigative Unit Total:
3,025
1,812
4,000
101,797
4,000
98,000
Fund: 107 - Community Events
508 - Ending Fund Balance
-
-
-
204,962
-
236,200
557 - Community Sry
102,403
43,195
75,262
131,778
125,200
102,200
Fund: 107 - Community Events Total:
102,403
43,195
75,262
336,740
125,200
338,400
Fund: 108 - Paths & Trails
508 - Ending Fund Balance
-
-
-
13,096
15,300
Fund: 108 - Paths & Trails Total:
13,096
15,300
Fund: 109 - Real Estate Excise Tax
508 - Ending Fund Balance
-
-
-
2,533,792
-
826,600
597 - Other Financing Uses
660,093
298,617
1,292,900
3,975,300
3,854,500
298,000
Fund: 109 - Real Estate Excise Tax Total:
660,093
298,617
1,292,900
6,509,092
3,854,500
1,124,600
Fund: 111- Impact Mitigation Fee
508 - Ending Fund Balance
-
-
-
1,246,467
-
10,915,100
518 - Centralized Sry
-
-
-
800,000
1,042,600
819,300
544 - Roads/streets Operations
51,043
47,310
50,000
50,000
105,500
284,000
597 - Other Financing Uses
-
299,245
1,065,000
1,795,000
2,547,200
-
Fund: 111 - Impact Mitigation Fee Total:
51,043
346,555
1,115,000
3,891,467
3,695,300
12,018,400
Report Total:
1,307,774
992,966
2,771,962
11,436,900
8,308,900
14,129,800
City of Port Orchard
2023-2024 Page 184 of 235
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Fund Detail
Account Description
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
Fund: 103 - Criminal Justice
BASUB: 508 - Ending Fund Balance
103.09.508.30.00
Est Restricted Fund Bal - End
-
-
103.09.508.31.00
Restricted Ending Cash & Investments-CJ
165,183
40,000
BASUB: 508 - Ending Fund Balance Total:
-
-
165,183
-
40,000
BASUB: 521 - Law Enforcement Activities
103.03.521.10.40
Services -Administration
10
-
72,000
72,000
73,000
73,000
103.03.521.22.10
Salaries - Operations
98,850
99,920
101,871
110,995
106,500
115,500
103.03.521.22.20
Benefits - Operations
34,242
34,003
41,429
47,030
35,400
39,200
103.03.521.22.30
Supplies - Operations
8,107
16,378
3,000
63,000
12,000
15,000
103.03.521.22.40
Services- Operations
-
152,486
66,000
126,000
402,500
251,900
BASUB: 521 - Law Enforcement Activities Total:
141,209
302,787
284,300
419,025
629,400
494,600
BASUB: 562 - Public Health Sry
103.03.562.00.40 Services - SAIVES
BASUB: 562 - Public Health Sry Total:
BASUB: 597 - Other Financing Uses
103.03.597.02.10 Transfer-500 Replacement-PD
BASUB: 597 - Other Financing Uses Total:
Fund: 103 - Criminal Justice Total:
500 500 500 500
- 500 500 500 500
350,000
350,000 - - - - -
491,209 302,787 284,800 584,708 629,900 535,100
Fund: 104 - Special Investigative Unit
BASUB: 508 - Ending Fund Balance
104.09.508.30.00
Est Restricted Fund Bal - End
-
-
104.09.508.31.00
Restricted Ending Cash & Investments
84,075
94,000
104.09.508.31.01
Restricted Ending Cash & Invest-SIU Imprest
1,000
-
104.09.508.51.00
Assigned Ending Cash & Investments
12,722
BASUB: 508 - Ending Fund Balance Total:
-
-
97,797
-
94,000
BASUB: 521- Law Enforcement Activities
104.03.521.21.30
Supplies - SIU Investigation
2,526
- 2,000
2,000
2,000
2,000
104.03.521.21.40
Services - SIU
499
1,812 2,000
2,000
2,000
2,000
BASUB: 521- Law Enforcement Activities Total:
3,025
1,812 4,000
4,000
4,000
4,000
Fund: 104 - Special Investigative Unit Total:
3,025
1,812 4,000
101,797
4,000
98,000
City of Port Orchard
2023-2024 Page 185 of 235
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Fund Detail Account Description 2019 2020 2021 2022 2023 2024
Total Activity Total Activity Final Budget Final Budget Final Budget Final Budget
Fund: 107 - Community Events
BASUB: 508 - Ending Fund Balance
107.09.508.30.00 Est Restricted Fund Bal - End - -
107.09.508.31.00 Restricted Ending Cash & Investments -Tourism 204,962 136,200
107.09.508.31.01 Restricted Ending Cash & Investments-Com Events - 100,000
BASUB: 508 - Ending Fund Balance Total: 204,962 236,200
BASUB: 557 - Community Sry
107.01.557.30.10
107.01.557.30.20
107.07.557.30.10
107,07.557,30.20
107.07.557.30.40
Salaries -Tourism
Benefits -Tourism
Salaries -Administrative
Benefits-Adminstrative
Services-Tourism-Adm in
BASUB: 557 - Community Sry Total:
Fund: 107 - Community Events Total:
1,373
1,056
6,700
7,812
1,500
1,500
750
427
3,000
3,528
700
700
100,281
41,712
65,562
120,438
123,000
100,000
102,403
43,195
75,262
131,778
125,200
102,200
102,403
43,195
75,262
336,740
125,200
338,400
Fund: 108 - Paths & Trails
BASUB: 508 - Ending Fund Balance
108.09.508.30.00
Est Restricted Fund Bal - Emd
-
-
108.09.508.31.00
Restricted Ending Cash & Inv-Paths&Trails
13,096
15,300
BASUB: 508 - Ending Fund Balance Total:
13,096
15,300
Fund: 108 - Paths & Trails Total:
13,096
15,300
Fund: 109 - Real Estate Excise Tax
BASUB: 508 - Ending Fund Balance
109.09.508.30.01
Est End Restricted Fund Bal-R1
-
-
109.09.508.30.02
Est End Restricted Fund Bal-R2
-
109.09.508.31.01
Restricted Ending Cash & Inv-REET 1
464
-
109.09.508.31.02
Restricted Ending Cash & Inv-REET 2
2,533,328
826,600
BASUB: 508 - Ending Fund Balance Total:
-
-
2,533,792
-
826,600
BASUB: 597 - Other Financing Uses
109.06.597.00.01
Transfers Out-REET 1
162,914
- 393,000
3,161,000
1,454,100
-
109.06.597.00.02
Transfers Out-REET 2
497,179
298,617 899,900
814,300
2,400,400
298,000
BASUB: 597 - Other Financing Uses Total:
660,093
298,617 1,292,900
3,975,300
3,854,500
298,000
Fund: 109 - Real Estate Excise Tax Total:
660,093
298,617 1,292,900
6,509,092
3,854,500
1,124,600
City of Port Orchard
2023-2024 Page 186 of 235
Fund Detail Account Description
Fund: 111 - Impact Mitigation Fee
BASUB: 508 - Ending Fund Balance
111.09.508.30.00
Est Rest Fnd Bal-MW Transp-End
111.09.508.31.00
Est Rest Fnd Bal Parks -End
111,09.508.31.01
Restricted Ending Cash & Inv -Parks
111.09.508.31.02
Restricted Ending Cash & Inv -Transport
111.09.508.31.03
Restricted Ending Cash & Inv-Bayside
111.09.508.31.09
Restricted Ending Cash & Inv-MW Trans
111.09.508.33.00
Est Restr Fund Bal-Bayside End
111.09.508.34.00
Est Restr End Fund Bal-Trans
BASUB: 508 - Ending Fund Balance Total:
BASUB: 518 - Centralized Sry
Back To Top
2019 2020 2021 2022 2023 2024
Total Activity Total Activity Final Budget Final Budget Final Budget Final Budget
80,009
4,234,800
660,593
6,243,300
326,495
329,000
179,370
108,000
1,246,467 - 10,915,100
111.06.518.65.40
Impact Fee Distributions to other governements
800,000
1,042,600
819,300
BASUB: 518 - Centralized Sry Total:
-
-
-
800,000
1,042,600
819,300
BASUB: 544 - Roads/streets
Operations
111.06.544.70.40
Misc - Impact Fees to Developers
51,043
47,310
50,000
50,000
105,500
284,000
BASUB: 544 - Roads/streets Operations Total:
51,043
47,310
50,000
50,000
105,500
284,000
BASUB: 597 - Other Financing Uses
111.06.597.00.00
Transfers -Out MW Transport
-
-
450,000
56,450
306,500
-
111.06.597.01.00
Transfers -Out Parks
41,862
115,000
555,000
620,000
111,06.597.03.00
Transfer- Out Bayside SEPA Trans M
-
-
-
-
111.06.597.04.00
Transfers Out -Transportation
257,383
500,000
1,183,550
1,620,700
BASUB: 597 - Other Financing Uses Total:
-
299,245
1,065,000
1,795,000
2,547,200
-
Fund: 111- Impact Mitigation Fee Total:
51,043
346,555
1,115,000
3,891,467
3,695,300
12,018,400
Report Total:
1,307,774
992,966
2,771,962
11,436,900
8,308,900
14,129,800
City of Port Orchard
2023-2024 Page 187 of 235
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ORCHARD
Capital Projects Funds
Capital Construction Fund No. 302
Street Capital Projects Fund No. 304
Water Capital Fund No. 413
Storm Drainage Capital Fund No. 423
Sewer Capital Fund No. 433
NCity of Port Orchard
-ORCHARD
Fund Summary
302 - Capital Construction
304 - Street Capital Projects
413 - Water Capital
423 - Storm Drainage Capital Facil
433 - Sewer Capital
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Budget Worksheet
Account Summary
REVENUE
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
489,189
58,576
5,403,707
1,398,000
2,053,500
370,000
5,453,567
726,825
3,145,611
8,518,587
13,478,100
220,000
4,367,788
2,470,742
3,938,654
2,796,100
16,450,700
2,232,700
290,136
3,128
99,113
500,000
1,194,500
100,000
3,688,677
2,707,774
4,065,350
19,321,878
25,532,700
3,491,500
Report Tota1: 14,289,357
5,967,045
16,652,435
32,534,565
58,709,500
6,414,200
City of Port Orchard
2023-2024
Page 189 of 235
Group Sub -Summary Account Description
Fund: 302 - Capital Construction
308 - Beginning Fund Balance
334 - State Grants
337 - Local Grants, Entitlements and Other Payments
361-Interest and Other Earnings
367 - Contributions and Donations from Nongovernmental S
397 - Transfers -In
Fund: 302 - Capital Construction Total:
Fund: 304 - Street Capital Projects
308 - Beginning Fund Balance
333 - Indirect Federal Grants
334 - State Grants
336 - State Shared Revenues, Entitlement&Impact Payments
361-Interest and Other Earnings
367 - Contributions and Donations from Nongovernmental S
369 - Other
397 - Transfers -In
Fund: 304 - Street Capital Projects Total:
Fund: 413 - Water Capital
308 - Beginning Fund Balance
361-Interest and Other Earnings
367 - Contributions and Donations from Nongovernmental S
391- Long -Term Debt Proceeds
397 - Transfers -In
Fund: 423 - Storm Drainage Capital Facil
308 - Beginning Fund Balance
333 - Indirect Federal Grants
334 - State Grants
361-Interest and Other Earnings
397 - Transfers -In
Fund: 413 - Water Capital Total:
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2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
-
238,707
245,100
287,575
1,200,000
-
-
-
-
1,000,000
700,000
370,000
3,878
1,103
(0)
-
-
-
15,000
-
-
-
197,736
42,473
2,965,000
1,398,000
1,108,400
-
489,189
58,576
5,403,707
1,398,000
2,053,500
370,000
-
-
1,732,515
-
979,200
-
1,213,568
63,706
85,763
1,571,587
3,190,600
220,000
4,164,319
390,693
-
2,150,000
3,160,000
-
19,603
-
-
-
-
55,821
15,043
100
-
-
234,233
256
-
-
-
-
-
257,383
1,093,000
4,797,000
6,148,300
- _
5,453,567
726,825
3,145,611
8,518,587
13,478,100
220,000
-
-
1,382,354
-
3,821,600
-
42,718
11,842
115
65
-
-
381,753
659,631
969,035
1,184,035
2,637,700
1,982,700
1,441,391
1,697,545
536,150
1,550,000
9,342,400
-
2,501,925
101,723
1,051,000
62,000
649,000
250,000
4,367,788
2,470,742
3,938,654
2,796,100
16,450,700
2,232,700
- 99,113 94,500
241,214 - -
31,973 -
16,949 3,128 - - -
- - - 500,000 1,100,000 100,000
Fund: 423 - Storm Drainage Capital Facil Total: 290,136 3,128 99,113 500,000 1,194,500 100,000
Fund: 433 - Sewer Capital
308 - Beginning Fund Balance
334 - State Grants
361-Interest and Other Earnings
367 - Contributions and Donations from Nongovernmental S
391- Long -Term Debt Proceeds
397 - Transfers -In
Fund: 433 - Sewer Capital Total:
Report Total:
-
2,369,050
-
5,355,800
-
784,000
-
4,100,000
-
62,562
22,107
100
27
-
-
304,263
652,100
1,646,200
1,646,204
3,291,500
3,291,500
-
-
-
10,200,000
13,800,000
-
3,321,851
1,249,567
50,000
3,375,647
3,085,400
200,000
3,688,677
2,707,774
4,065,350
19,321,878
25,532,700
3,491,500
14,289,357
5,967,045
16,652,435
32,534,565
58,709,500
6,414,200
City of Port Orchard
2023-2024
Page 190 of 235
Fund Detail Account Description
Fund: 302 - Capital Construction
BASUB: 308 - Beginning Fund Balance
302.08.308.50.00 EstAssigned Fund Balance
302.08.308.51.00 Assigned Beginning Cash & Investments
BASUB: 308 - Beginning Fund Balance Total:
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2019 2020 2021 2022 2023 2024
Total Activity Total Activity Final Budget Final Budget Final Budget Final Budget
238,707 245,100
238,707 245,100
BASUB: 334 - State Grants
302.00.334.02.70 State Grant from Recration and Conservation Office 38,550 -
302.00.334.04.20 State Grant from Dept. of Commerce 249,025 1,200,000
BASUB: 334 - State Grants Total: 287,575 1,200,000
BASUB: 337 - Local Grants, Entitlements and Other Payments
302.00.337.00.00 Local Grants, Entitlements & Other Payments 1,000,000 700,000 370,000
BASUB: 337 - Local Grants, Entitlements and Other Payments Total: - - 1,000,000 700,000 370,000
BASUB: 361 - Interest and Other Earnings
302.00.361.11.00 Investment Interest 3,878 1,103 (0) - -
BASUB: 361 - Interest and Other Earnings Total: 3,878 1,103 (0)
BASUB: 367 - Contributions and Donations from Nongovernmental S
302.00.367.11.00 Donations - 15,000
BASUB: 367 - Contributions and Donations from Nongovernmental S Total: - 15,000 - - -
BASUB: 397 - Transfers -In
302.00.397.00.00 Transfers In 197,736 42,473 2,965,000 1,398,000 1,108,400
BASUB: 397 - Transfers -In Total:
Fund: 302 - Capital Construction Total:
197,736 42,473 2,965,000 1,398,000 1,108,400 -
489,189 58,576 5,403,707 1,398,000 2,053,500 370,000
Fund: 304 - Street Capital Projects
BASUB: 308 - Beginning Fund Balance
304.08.308.30.00 Est Restricted Fund Bal - Beg
-
-
304.08.308.31.00 Restricted Beginning Cash & Investments
677,331
884,300
304.08.308.51.00 Assigned Beginning Cash & Investments
1,055,184
94,900
BASUB: 308 - Beginning Fund Balance Total:
1,732,515
- 979,200
BASUB: 333 - Indirect Federal Grants
304.00.333.14.00 Federal Indirect Grant from Dept of Housing -
- -
254,350 254,400 -
304.00.333.20.20 Federal Grant -Indirect Dept. of Transportation 1,213,568
63,706 85,763
1,317,237 2,936,200 220,000
BASUB: 333 - Indirect Federal Grants Total: 1,213,568
63,706 85,763
1,571,587 3,190,600 220,000
BASUB: 334 - State Grants
304.00.334.03.60 State Grant from Dept. of Transportation
304.00.334.03.80 State Grant from TIB
BASUB: 334 - State Grants Total:
BASUB: 336 - State Shared Revenues, Entitlement&Impact Payments
304.00.336.00.71 Multimodal Transportation
BASUB: 336 - State Shared Revenues, Entitlement&Impact Payments Total:
1,213,695 - - 1,990,000
2,950,624 390,693 2,150,000 1,170,000
4,164,319 390,693 2,150,000 3,160,000
19,603
19,603
City of Port Orchard
2023-2024 Page 191 of 235
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' Fund Detail Account Description 2019 2020 2021 2022 2023 2024
Total Activity Total Activity Final Budget Final Budget Final Budget Final Budget
BASUB: 361- Interest and Other Earnings
304.00.361.11.00 Investment Interest _ 55,821 15,043 100
BASUB: 361- Interest and Other Earnings Total: 55,821 15,043 100
BASUB: 367 - Contributions and Donations from Nongovernmental S
304.00.367.00.00 Contributions from Nongovernmental Services _
BASUB: 367 - Contributions and Donations from Nongovernmental S Total:
BASUB: 369 - Other
304.00.369.91.00 Other Miscellaneous Revenue _
BASUB: 369 - Other Total:
BASUB: 397 - Transfers -In
304.00.397.00.00 Transfers In 257,383 1,093,000 4,797,000 6,148,300
BASUB: 397 -Transfers-In Total: 257,383 1,093,000 4,797,000 6,148,300 -
Fund: 304 - Street Capital Projects Total: 5,453,567 726,825 3,145,611 8,518,587 13,478,100 220,000
234,233
- 234,233
256 -
256
Fund: 413 - Water Capital
BASUB: 308 - Beginning Fund Balance
413.08.308.51.00 Asssigned Beginning Cash & Investments
1,382,354
3,821,600
BASUB: 308 - Beginning Fund Balance Total:
-
-
1,382,354
3,821,600
BASUB: 361 - Interest and Other Earnings
413.00.361.11.00 Investment Interest
42,718
11,842
115
65
-
BASUB: 361 - Interest and Other Earnings Total:
42,718
11,842
115
65
-
-
BASUB: 367 - Contributions and Donations from Nongovernmental S
413.00.367.00.00 Water Connection Charges
381,753
659,631
969,035
1,184,035
2,637,700
1,982,700
BASUB: 367 - Contributions and Donations from Nongovernmental S Total:
381,753
659,631
969,035
1,184,035
2,637,700
1,982,700
BASUB: 391 - Long -Term Debt Proceeds
413.00.391.80.00 Intergovernmental Loan Proceeds
1,441,391
1,697,545
536,150
1,550,000
9,342,400
-
BASUB: 391 - Long -Term Debt Proceeds Total:
1,441,391
1,697,545
536,150
1,550,000
9,342,400
BASUB: 397 - Transfers -In
413.00.397.00.00 Transfers In
-
-
600,000
-
-
-
413.00.397.00.01 Transfers In (411)
100,000
101,723
451,000
62,000
649,000
250,000
413.00.397.00.02 Transfers In (403)
2,401,925
-
-
-
-
-
BASUB: 397 - Transfers -In Total:
2,501,925
101,723
1,051,000
62,000
649,000
250,000
Fund: 413 - Water Capital Total:
4,367,788 2,470,742 3,938,654 2,796,100 16,450,700 2,232,700
City of Port Orchard
2023-2024 Page 192 of 235
Fund Detail Account Description
Fund: 423 - Storm Drainage Capital Facil
BASUB: 308 - Beginning Fund Balance
423.08.308.51.00 Asssigned Beginning Cash & Investments
BASUB: 308 - Beginning Fund Balance Total:
BASUB: 333 - Indirect Federal Grants
423.00.333.20.20 Federal Grant Indirect Dept of Transportation
BASUB: 333 - Indirect Federal Grants Total:
BASUB: 334 - State Grants
423.00.334.03.80 State Grant from TIB
BASUB: 334 - State Grants Total:
BASUB: 361- Interest and Other Earnings
423.00.361.11.00 Investment Interest
BASUB: 361- Interest and Other Earnings Total:
BASUB: 397 - Transfers -In
423.00.397.00.00 Transfers In
BASUB: 397 - Transfers -In Total:
Fund: 423 - Storm Drainage Capital Facil Total:
Back To Top
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
99,113
94,500
-
99,113
94,500
241,214
-
-
241,214
31,973
31,973
-
16,949
3,128
16,949
3,128
-
-
-
-
-
500,000
1,100,000
100,000
-
-
500,000
1,100,000
100,000
290,136
3,128
99,113
500,000
1,194,500
100,000
Fund: 433 - Sewer Capital
BASUB: 308 - Beginning Fund Balance
433.08.308.51.00 Asssigned Beginning Cash & Investments 2,369,050 5,355,800
BASUB: 308 - Beginning Fund Balance Total: 2,369,050 5,355,800
BASUB: 334 - State Grants
433.00.334.03.10 Dept.Of Ecology -Loan Proceeds
-
4,100,000
433.00.334.04.20 State Grant from COM
784,000
-
BASUB: 334 - State Grants Total:
-
784,000
-
4,100,000
BASUB: 361 - Interest and Other Earnings
433.00.361.11.00 Investment Interest
62,562
22,107
100
27
BASUB: 361 - Interest and Other Earnings Total:
62,562
22,107
100
27
-
-
BASUB: 367 - Contributions and Donations from Nongovernmental S
433.00.367.00.00 Sewer Connection Charges
304,263
652,100
1,646,200
1,646,204
3,291,500
3,291,500
BASUB: 367 - Contributions and Donations from Nongovernmental S Total:
304,263
652,100
1,646,200
1,646,204
3,291,500
3,291,500
BASUB: 391 - Long -Term Debt Proceeds
433.00.391.80.00 Intergovernmental Loan Proceeds
-
-
-
10,200,000
13,800,000
-
BASUB: 391 - Long -Term Debt Proceeds Total:
-
-
-
10,200,000
13,800,000
-
BASUB: 397 - Transfers -In
433.00.397.00.00 Transfer In
138,345
1,249,567
50,000
3,375,647
3,085,400
200,000
433.00.397.00.01 Transfers In-403
3,183,506
-
-
-
-
-
BASUB: 397 - Transfers -In Total:
3,321,851
1,249,567
50,000
3,375,647
3,085,400
200,000
Fund: 433 - Sewer Capital Total:
3,688,677
2,707,774
4,065,350
19,321,878
25,532,700
3,491,500
Report Total:
14,289,357
5,967,045
16,652,435
32,534,565
58,709,500
6,414,200
City of Port Orchard
2023-2024 Page 193 of 235
City of Port Orchard
ORCHARD
302 - Capital Construction
304 - Street Capital Projects
413 - Water Capital
423 - Storm Drainage Capital Facil
433 - Sewer Capital
Group Sub Summary
Fund: 302 - Capital Construction
508 - Ending Fund Balance
594 - Capital Expenditures/expenses
597 - Other Financing Uses
Fund: 304 - Street Capital Projects
508 - Ending Fund Balance
595 - Capital Expenditures/expenses
597 - Other Financing Uses
Fund: 413 - Water Capital
508 - Ending Fund Balance
594 - Capital Expenditures/expenses
597 - Other Financing Uses
Fund: 423 - Storm Drainage Capital Facil
508 - Ending Fund Balance
594 - Capital Expenditures/expenses
Fund: 433 - Sewer Capital
508 - Ending Fund Balance
594 - Capital Expenditures/expenses
597 - Other Financing Uses
Back To Top
Budget Worksheet
Account Summary
I */:/»► 6"11
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
536,812
120,960
5,180,000
1,621,707
1,808,400
615,100
5,072,721
1,462,256
1,595,000
10,069,198
12,095,700
1,602,400
2,003,216
3,452,959
2,981,100
3,753,654
10,540,600
8,142,800
636,125
527,729
5,200
593,913
1,100,000
194,500
676,498
3,350,903
1,999,300
21,387,928
14,632,900
14,391,300
Total: 8.925.373
8.914.807
11.760.600
37.426.400
40.177.600
24.946.100
Account Description 2019 2020 2021
2022
2023 2024
Total Activity Total Activity Final Budget
Final Budget
Final Budget Final Budget
- - -
223,707
- 245,100
536,812 120,960 2,930,000
1,398,000
1,808,400 370,000
- - 2,250,000
-
- -
Fund: 302 - Capital Construction Total: 536,812 120,960 5,180,000 1,621,707 1,808p400 615,100
-
-
-
978,448
-
1,312,400
5,072,721
1,462,256
917,669
9,090,750
12,095,700
290,000
-
-
677,331
-
-
-
Fund: 304 - Street Capital Projects Total:
5,072,721
1,462,256
1,595,000
10,069,198
12,095,700
1,602o400
-
-
-
2,202,354
-
7,259,400
1,976,616
3,428,009
2,957,075
1,150,075
10,118,750
250,000
26,600
24,950
24,025
401,225
421,850
633,400
Fund: 413 - Water Capital Total:
2,003,216
3,452,959
2,981,100
3,753,654
10,540,600
8,142,800
-
-
-
93,913
-
94,500
636,125
527,729
5,200
500,000
1,100,000
100,000
Fund: 423 - Storm Drainage Capital Facil Total:
636,125
527,729
5,200
593,913
1,100,000
194,500
-
-
-
9,037,228
-
14,022,300
676,498
3,350,903
1,724,300
12,075,700
14,632,900
200,000
-
-
275,000
275,000
-
169,000
Fund: 433 - Sewer Capital Total:
676,498
3,350,903
1,999,300
21,387,928
14,632,900
14,391,300
Report Total:
8,925,373
8,914,807
11,760,600
37,426,400
40,177,600
24,946,100
City of Port Orchard
2023-2024 Page 194 of 235
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Fund Detail
Account Description
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
Fund: 302 - Capital Construction
BASUB: 508 - Ending Fund Balance
302.09.508.50.00
EstAssigned Fund Balance
-
-
302.09.508.51.00
Assigned Ending Cash & Investments
223,707
245,100
BASUB: 508 - Ending Fund Balance Total:
-
-
223,707
-
245,100
BASUB: 594 - Capital Expenditures/expenses
302.05.594.18.60
Other Improvements -Gen Facilities
78,487
250,000
343,000
138,400
-
302.05.594.75.60
Capital Expense -Culture & Recreational Facilities
-
-
2,500,000
-
1,050,000
370,000
302.05.594.76.10
Salaries -Capital Exp-Park Facilities
1,854
-
-
-
302.05.594.76.20
Benefits -Capital Exp-Par Facilities
411
-
-
-
-
302.05.594.76.60
Other Improvements
534,548
42,473
180,000
1,055,000
620,000
BASUB: 594 - Capital Expenditures/expenses Total:
536,812
120,960
2,930,000
1,398,000
1,808,400
370,000
BASUB: 597 - Other Financing Uses
302.06.597.00.00
Transfers Out
-
-
2,250,000
-
-
-
BASUB: 597 - Other Financing Uses Total:
-
-
2,250,000
-
-
-
Fund: 302 - Capital Construction Total:
536,812
120,960
5,180,000
1,621,707
1,808,400
615,100
Fund: 304 - Street Capital Projects
BASUB: 508 - Ending Fund Balance
304.09.508.30.00
Est Restricted Fund Bal - End
-
-
-
-
-
-
304.09.508.51.00
Assigned Ending Cash & Investments
978,448
1,312,400
BASUB: 508 - Ending Fund Balance Total:
978,448
1,312,400
BASUB: 595 - Capital Expenditures/expenses
304.05.595.10.10
Salaries-Design/Eng
-
25,600
-
304.05.595.10.20
Benefits-Design/Eng
-
-
-
51000
304.05.595.10.60
Capital Improvements -Design / Engineering
-
760
750,000
2,717,000
5,575,400
304,05.595.20.10
Salaries - ROW
194
26
-
-
-
304.05.595.20.20
Benefits - ROW
97
11
-
-
-
-
304.05.595.20.60
Capital Outlay -ROW
72,083
966,041
167,669
3,929,400
1,545,300
70,000
304.05.595.30.10
Salaries -Construction
4,483
-
-
-
-
-
304.05.595.30.20
Benefits -Construction
1,809
-
-
-
-
304.05.595.30.60
Other Impr.-Construction
4,994,055
495,418
-
2,444,350
4,944,400
220,000
BASUB: 595 - Capital Expenditures/expenses Total:
5,072,721
1,462,256
917,669
9,090,750
12,095,700
290,000
BASUB: 597 - Other Financing Uses
304.06.597.00.00 Transfers Out
BASUB: 597 - Other Financing Uses Total:
Fund: 304 - Street Capital Projects Total:
677,331
677,331
5,072,721 1,462,256 1,595,000 10,069,198 12,095,700 1,602,400
City of Port Orchard
2023-2024
Page 195 of 235
Fund Detail
Fund: 413 - Water Capital
BASUB: 508 - Ending Fund Balance
413.09.508.51.00
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Account Description 2019 2020 2021 2022 2023 2024
Total Activity Total Activity Final Budget Final Budget Final Budget Final Budget
Asssigned Ending Cash & Investments
BASUB: 508 - Ending Fund Balance Total:
2,202,354 7,259,400
2,202,354 7,259,400
BASUB: 594 - Capital Expenditures/expenses
413.05.594.34.10 Salaries -Capital Outlay
3,672
19,461
75 12,600
413.05.594.34.20 Benefits -Capital Outlay
1,594
6,058
- - 50 -
413.05.594.34.60 Other Improvements -Water
1,971,350
3,402,490
2,957,075 1,150,000 10,106,100 250,000
BASUB: 594 - Capital Expenditures/expenses Total:
1,976,616
3,428,009
2,957,075 1,150,075 10,118,750 250,000
BASUB: 597 - Other Financing Uses
413.06.597.00.00 Transfers Out (414)-Debt Service
BASUB: 597 - Other Financing Uses Total:
Fund: 413 - Water Capital Total:
26,600 24,950 24,025 401,225 421,850 633,400
26,600 24,950 24,025 401,225 421,850 633,400
2,003,216 3,452,959 2,981,100 3,753,654 10,540,600 8,142,800
Fund: 423 - Storm Drainage Capital Facil
BASUB: 508 - Ending Fund Balance
423.09.508.51.00 Asssigned Ending Cash & Investments 93,913 94,500
BASUB: 508 - Ending Fund Balance Total: - - - 93,913 - 94,500
BASUB: 594 - Capital Expenditures/expenses
423.05.594.31.60 Other Improvements 636,125 527,729 5,200 500,000 1,100,000 100,000
BASUB: 594 - Capital Expenditures/expenses Total: 636,125 527,729 5,200 500,000 1,100,000 100,000
Fund: 423 - Storm Drainage Capital Facil Total: 636,125 527,729 5,200 593,913 1,100,000 194,500
Fund: 433 - Sewer Capital
BASUB: 508 - Ending Fund Balance
433.09.508.51.00 Asssigned Ending Cash & Investments 9,037,228 14,022,300
BASUB: 508 - Ending Fund Balance Total: 9,037,228 14,022,300
BASUB: 594 - Capital Expenditures/expenses
433.05.594.35.10
Salaries -Capital Outlay
416
21,944
7,500
7,500
22,400
433.05.594,35.20
Benefits -Capital Outlay
256
6,874
2,000
3,000
-
-
433.05.594.35.60
Other Improvements -Sewer
675,826
3,322,084
1,714,800
12,065,200
14,610,500
200,000
BASUB: 594 - Capital Expenditures/expenses Total:
676,498
3,350,903
1,724,300
12,075,700
14,632,900
200,000
BASUB: 597 - Other Financing Uses
433.06.597.00.00
Transfer Out (434) Debt Service
-
-
275,000
275,000
-
169,000
BASUB: 597 - Other Financing Uses Total:
-
-
275,000
275,000
-
169,000
Fund: 433 - Sewer Capital Total:
676,498
3,350,903
1,999,300
21,387,928
14,632,900
14,391,300
Report Total:
8,925,373
8,914,807
11,760,600
37,426,400
40,177,600
24,946,100
City of Port Orchard
2023-2024 Page 196 of 235
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ORCHARD
Debt Service Funds
Bond Redemption Fund No. 206
Water Debt Service Fund No. 414
Storm Drainage Debt Service Fund No. 424
Sewer Debt Service Fund No. 434
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NCity of Port Orchard
ORCHARD
Fund Summary
206 - Bond Redemption Fund
414 - Water Debt Service
424 - Storm Drainage Debt Service
434 - Sewer Debt Service
Group Sub -Summary
Fund: 206 - Bond Redemption Fund
397 - Transfers -In
Budget Worksheet
Account Summary
REVENUE
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
462,357
298,006
299,900
298,300
300,400
298,000
56,728
24,950
431,088
759,162
563,400
939,200
177,764
176,990
178,100
177,200
178,200
177,100
30,128
-
275,000
275,000
848,700
678,900
Report Total: 726,977
499,946
1,184,088
1,509,662
1,890,700
2,093,200
cunt Descril 2019
�0
2021
2022
2023 *
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
Fund: 206 - Bond Redemption Fund Total:
Fund: 414 - Water Debt Service
397 - Transfers -In
462,357 298,006 299,900 298,300 300,400 298,000
462,357 298,006 299,900 298,300 300,400 298,000
56,728 24,950 431,088 759,162 563,400 939,200
Fund: 414 - Water Debt Service Total:
56,728
24,950
431,088
759,162
563,400
939,200
Fund: 424 - Storm Drainage Debt Service
397 - Transfers -in
177,764
176,990
178,100
177,200
178,200
177,100
Fund: 424 - Storm Drainage Debt Service Total:
177,764
176,990
178,100
177,200
178,200
177,100
Fund: 434 - Sewer Debt Service
308 - Beginning Fund Balance
-
-
-
-
550,000
-
361- Interest and Other Earnings
-
-
-
-
-
397-Transfers-In
30,128
275,000
275,000
298,700
678,900
Fund: 434 - Sewer Debt Service Total:
30,128
-
275,000
275,000
848,700
678,900
Report Total:
726,977
499,946
1,184,088
1,S09,662
1,890,700
2,093,200
City of Port Orchard
2023-2024 Page 198 of 235
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Fund Detail
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
Fund: 206 - Bond Redemption Fund
BASUB: 397 - Transfers -In
206.00.397.00.00 Transfers In
462,357
298,006
299,900
298,300
300,400
298,000
BASUB: 397 - Transfers -In Total:
462,357
298,006
299,900
298,300
300,400
298,000
Fund: 206 - Bond Redemption Fund Total:
462,357
298,006
299,900
298,300
300,400
298,000
Fund: 414 - Water Debt Service
BASUB: 397 - Transfers -In
414.00.397.00.00 Transfers In (411)
30,128
-
407,063
357,937
141,550
305,800
414.00.397.00.01 Transfers In (413)
26,600
24,950
24,025
401,225
421,850
633,400
BASUB: 397 - Transfers -In Total:
56,728
24,950
431,088
759,162
563,400
939,200
Fund: 414 - Water Debt Service Total:
56,728
24,950
431,088
759,162
563,400
939,200
Fund: 424 - Storm Drainage Debt Service
BASUB: 397 - Transfers -In
424.00.397.00.00 Transfers In (421)
177,764
176,990
178,100
177,200
178,200
177,100
BASUB: 397 - Transfers -In Total:
177,764
176,990
178,100
177,200
178,200
177,100
Fund: 424 - Storm Drainage Debt Service Total:
177,764
176,990
178,100
177,200
178,200
177,100
Fund: 434 - Sewer Debt Service
BASUB: 308 - Beginning Fund Balance
434.08.308.51.00 Assigned Beginning Cash & Investrr
-
-
-
-
550,000
-
BASUB: 308 - Beginning Fund Balance Total:
550,000
BASUB: 361- Interest and Other Earnings
434.00.361.11.00 Interest Interest
-
BASUB: 361- Interest and Other Earnings Total:
-
-
BASUB: 397 - Transfers -In
434.00.397.00.00 Transfer In (431)
-
-
-
298,700
509,900
434.00.397.00.01 Transfers In (433)
30,128
275,000
275,000
-
169,000
BASUB: 397 - Transfers -In Total:
30,128
275,000
275,000
298,700
678,900
Fund: 434 - Sewer Debt Service Total:
30,128
-
275,000
275,000
848,700
678,900
Report Total:
726,977
499,946
1,184,088
1,509,662
1,890,700
2,093,200
City of Port Orchard
2023-2024 Page 199 of 235
ORCHARD
Fund Summary
City of Port Orchard
206 - Bond Redemption Fund
414 - Water Debt Service
424 - Storm Drainage Debt Service
434 - Sewer Debt Service
Group Sub Summary
Fund: 206 - Bond Redemption Fund
591- Debt Service
592 - Debt Service
Fund: 414 - Water Debt Service
534 - Water Utilities
591- Debt Service
592 - Debt Service
Fund: 424 - Storm Drainage Debt Service
591- Debt Service
592 - Debt Service
Fund: 434 - Sewer Debt Service
508 - Ending Fund Balance
591- Debt Service
592 - Debt Service
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Budget Worksheet
Account Summary
*:/»►M4
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
462,357
298,006
299,900
298,300
300,400
298,000
56,728
24,950
431,860
758,390
563,400
939,200
177,764
176,990
178,100
177,200
178,200
177,100
30,128
-
-
550,000
23,700
1,503,900
Report Total:
726,977
499,946
909,860
1,783,890
1,065,700
2,918,200
Account Description
2019
zozo
zozl
zozz
202
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
I
Final
381,200
227,500
234,000
237,300
244,000
247,000
81,157
70,506
65,900
61,000
56,400
51,000
Fund: 206 - Bond Redemption Fund Total:
462,357
298,006
299,900
298,300
300,400
298,000
-
-
13,000
297,190
90,000
228,000
55,625
24,950
336,150
381,200
388,900
578,200
1,103
-
82,710
80,000
84,500
133,000
Fund: 414 - Water Debt Service Total:
56,728
24,950
431,860
758,390
563,400
939,200
131,419
133,428
137,200
139,300
143,100
145,100
46,345
43,562
40,900
37,900
35,100
32,000
Fund: 424 - Storm Drainage Debt Service Total:
177,764
176,990
178,100
177,200
178,200
177,100
- 550,000 - 1,100,000
29,025 - 13,400 55,600
1,103 10,300 348,300
Fund: 434 - Sewer Debt Service Total: 30,128 550,000 23,700 1,S03,900
Report Total: 726,977 499,946 909,860 1,783,890 1,065,700 2,918,200
City of Port Orchard
2023-2024
Page 200 of 235
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Fund Detail
Account Description
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
Fund: 206 - Bond Redemption Fund
BASUB: 591- Debt Service
206.06.591.18.70
Debt Repayment- General Services
156,950
-
-
-
-
-
206.06.591.76.70
Debt Repayment- Park Facilities
41,400
42,000
43,200
43,800
45,000
45,600
206.06.591.95.70
Debt Repayment- Streets
182,850
185,500
190,800
193,500
199,000
201,400
BASUB: 591- Debt Service Total:
381,200
227,500
234,000
237,300
244,000
247,000
BASUB: 592 - Debt Service
206.06.592.18.80
Interest & Other DS Cost- General Services
5,964
-
-
-
-
-
206.06.592.76.80
Interest & Other DS Cost- Park Facilities
13,882
13,017
12,200
11,300
10,400
9,400
206.06.592.95.80
Interest & Other DS Cost- Streets
61,311
57,490
53,700
49,700
46,000
41,600
BASUB: 592 - Debt Service Total:
81,157
70,506
65,900
61,000
56,400
51,000
Fund: 206 - Bond Redemption Fund Total:
462,357
298,006
299,900
298,300
300,400
298,000
Fund: 414 - Water Debt Service
BASUB: 534 - Water Utilities
414.06.534.10.40
Other Reimbursement Agreements
-
-
13,000
297,190
90,000
228,000
BASUB: 534 - Water Utilities Total:
-
13,000
297,190
90,000
228,000
BASUB: 591 - Debt Service
414.06.591.34.70
Debt Repayment -Water Utilities
29,025
-
325,125
355,125
376,000
578,200
414.06.591.34.77
Other Notes -McCormick Woods Water Co
26,600
24,950
11,025
26,075
12,900
-
BASUB: 591- Debt Service Total:
55,625
24,950
336,150
381,200
388,900
578,200
BASUB: 592 - Debt Service
414.06.592.34.80
Interest & Other DS Cost -Water Utilities
1,103
-
82,710
80,000
84,500
133,000
BASUB: 592 - Debt Service Total:
1,103
-
82,710
80,000
84,500
133,000
Fund: 414 - Water Debt Service Total:
56,728
24,950
431,860
758,390
563,400
939,200
Fund: 424 - Storm Drainage Debt Service
BASUB: 591- Debt Service
424.06.591.31.70
Debt Repayment -Storm Drainage Utilities
120,750
122,500
126,000
127,800
131,250
133,000
424.06.591.31.71
Intergovernmental Loan -DOE -Decant
10,669
10,928
11,200
11,500
11,850
12,100
BASUB: 591 - Debt Service Total:
131,419
133,428
137,200
139,300
143,100
145,100
BASUB: 592 - Debt Service
424.06.592.31.80
Interest & Other DS Cost- Storm Drainage Utilities
40,489
37,965
35,500
32,800
30,200
27,400
424.06.592.31.81
Interest on Lt Debt -DOE Decant
5,856
5,597
5,400
5,100
4,900
4,600
BASUB: 592 - Debt Service Total:
46,345
43,562
40,900
37,900
35,100
32,000
Fund: 424 - Storm Drainage Debt Service Total:
177,764
176,990
178,100
177,200
178,200
177,100
Fund: 434 - Sewer Debt Service
BASUB: 508 - Ending Fund Balance
434.09.508.51.00
BASUB: 591- Debt Service
434.06.591.35.70
BASUB: 592 - Debt Service
434.06.592.35.80
Asssigned Ending Cash & Investments
BASUB: 508 - Ending Fund Balance Total:
550,000
550,000
1,100,000
1,100,000
Debt Repayment -Sewer Utilities 29,025 13,400 55,600
BASUB: 591- Debt Service Total: 29,025 13,400 55,600
Interest & Other DS Cost- Sewer Utilities 1,103 10,300 348,300
BASUB: 592 - Debt Service Total: 1,103 - 10,300 348,300
Fund: 434 - Sewer Debt Service Total: 30,128 550,000 23,700 1,503,900
Report Total: 726,977 499,946 909,860 1,783,890 1,065,700 2,918,200
City of Port Orchard
2023-2024
Page 201 of 235
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OR:C:-ARD
Stabilization/Reserves Funds
General Stabilization Fund No. 003
Water Stabilization Fund No. 412
Storm Drainage Stabilization Fund No. 422
Sewer Stabilization Fund No. 432
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Budget Worksheet
City of Port Orchard Account Summary
ORCHARD
REVENUE
Fund Summary 2019 2020 2021 2022 2023 2024
Total Activity Total Activity Final Budget Final Budg Final Budget Final Budget
003 - Stabilization Fund 425,585 774,955 2,333,687 360,000 2,890,500
412 - Water Stabilization 101,275 290,686 655,461 294,755 955,500
422 - Storm Drainage Stabilization 167,808 11,273 343,081 190,850 536,800
432 - Sewer Stabilization 444,668 167,923 986,741 435,275 1,430,000
Report Total: 1,139,335 1,244,837 4,318,970 1,280,880 5,812,800
City of Port Orchard
2023-2024 Page 203 of 235
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up Sub Summary
Lr
Account Description
2019
2020
2021
2022
2023 2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget Final Budget
Fund: 003 - Stabilization Fund
308 - Beginning Fund Balance
-
-
2,133,687
2,710,500
361- Interest and Other Earnings
25,585
8,102
-
-
-
397 - Transfers -In
400,000
766,853
200,000
360,000
180,000
Fund: 003 - Stabilization Fund Total:
425,585
774,955
2,333,687
360,000
2,890,500
Fund: 412 - Water Stabilization
308 - Beginning Fund Balance
-
-
391,961
955,500
361- Interest and Other Earnings
1,275
686
-
-
-
397 - Transfers -In
100,000
290,000
263,500
294,755
-
Fund: 412 - Water Stabilization Total:
101,275
290,686
655,461
294,755
955,500
Fund: 422 - Storm Drainage Stabilization
308 - Beginning Fund Balance
-
-
179,081
-
536,800
361- Interest and Other Earnings
2,808
1,073
(50)
50
-
397 - Transfers -In
165,000
10,200
164,050
190,800
-
Fund: 422 - Storm Drainage Stabilization Total:
167,808
11,273
343,081
190,850
536,800
Fund: 432 - Sewer Stabilization
308 - Beginning Fund Balance
-
-
612,591
-
1,430,000
361- Interest and Other Earnings
3,443
2,448
0
-
-
397 - Transfers -In
441,225
165,475
374,150
435,275
-
Fund: 432 - Sewer Stabilization Total:
444,668
167,923
986,741
435,275
1,430,000
Report Total:
1,139,335
1,244,837
4,318,970
1,280,880
5,812,800
City of Port Orchard
2023-2024 Page 204 of 235
Fund Detail Account Description
Fund: 003 - Stabilization Fund
BASUB: 308 - Beginning Fund Balance
003.08.308.90.00 Est Unassigned Fund Bal - Beg
003.08.308.91.00 Unassigned Beginning Cash & Investments
BASUB: 308 - Beginning Fund Balance Total:
BASUB: 361- Interest and Other Earnings
003.00.361.11.00 Investment Interest
BASUB: 361- Interest and Other Earnings Total:
Back To Top
2019 2020 2021 2022 2023 2024
Total Activity Total Activity Final Budget Final Budget Final Budget Final Budget
_ 2,133,687 2,710,500
2,133,687 2,710,500
25,585 8,102
25,585 8,102
BASUB: 397 - Transfers -In
003.00.397.00.00 Transfers In
400,000
766,853
200,000 360,000
180,000
BASUB: 397 - Transfers -In Total:
400,000
766,853
200,000 360,000
180,000
Fund: 003 - Stabilization Fund Total:
425,585
774,955
2,333,687 360,000
2,890,500
Fund: 412 - Water Stabilization
BASUB: 308 - Beginning Fund Balance
412.08.308.51.00 Asssigned Beginning Cash & Investments
391,961 -
955,500
BASUB: 308 - Beginning Fund Balance Total:
-
-
391,961
955,500
BASUB: 361 - Interest and Other Earnings
412.00.361.11.00 Investment Interest
1,275
686
-
BASUB: 361 - Interest and Other Earnings Total:
1,275
686
BASUB: 397 - Transfers -In
412.00.397.00.00 Transfers In
100,000 290,000 263,500 294,755
BASUB: 397 - Transfers -In Total:
100,000
290,000
263,500
294,755
Fund: 412 - Water Stabilization Total:
101,275
290,686
655,461
294,755 955,500
Fund: 422 - Storm Drainage Stabilization
BASUB: 308 - Beginning Fund Balance
422.08.308.51.00 Asssigned Beginning Cash & Investments
-
-
179,081
- 536,800
BASUB: 308 - Beginning Fund Balance Total:
-
-
179,081
536,800
BASUB: 361- Interest and Other Earnings
422.00.361.11.00 Investment Interest
2,808
1,073
(50)
50 -
BASUB: 361- Interest and Other Earnings Total:
2,808
1,073
(50)
50
BASUB: 397 - Transfers -In
422.00.397,00.00 Transfers In
BASUB: 397 - Transfers -In Total:
Fund: 422 - Storm Drainage Stabilization Total:
Fund: 432 - Sewer Stabilization
BASUB: 308 - Beginning Fund Balance
432.08.308.51.00 Asssigned Beginning Cash & Investments
BASUB: 308 - Beginning Fund Balance Total:
BASUB: 361- Interest and Other Earnings
432.00.361.11.00 Investment Interest
BASUB: 361 - Interest and Other Earnings Total:
165,000 10,200 164,050 190,800
165,000 10,200 164,050 190,800 -
167,808 11,273 343,081 190,850 536,800
612,591 1,430,000
612,591 1,430,000
3,443 2,448 0
3,443 2,448 0
BASUB: 397 - Transfers -In
432.00.397.00.00 Transfer In
441,225
165,475
374,150
435,275
BASUB: 397 - Transfers -In Total:
441,225
165,475
374,150
435,275 -
Fund: 432 - Sewer Stabilization Total:
444,668
167,923
986,741
435,275 1,430,000
Report Total:
1,139,335
1,244,837
4,318,970
1,280,880 5,812,800
City of Port Orchard
2023-2024
Page 205 of 235
City of Port Orchard
ORCHARD
Fund Summary
003 - Stabilization Fund
412 - Water Stabilization
422 - Storm Drainage Stabilization
432 - Sewer Stabilization
Back To Top
Budget Worksheet
Account Summary
EXPENSE
2019 2020 2021 2022 2023
2024
Total Activity Total Activity Final Budget Final Budget Final Budget
Final Budget
2,693,687
2,890,500
950,216
955,500
533,931
536,800
1,422,016
1,430,000
Report Total: 5,599,850
5,812,800
City of Port Orchard
2023-2024
Page 206 of 235
Back To Top
Group Sub Summary
Account Description 2019 2020 2021
2022 2023
2024
Total Activity Total Activity Final Budget
Final Budget Final Budget
Final Budget
Fund: 003 - Stabilization Fund
508 - Ending Fund Balance
2,693,687
2,890,500
Fund: 003 - Stabilization Fund Total:
2,693,687
2,890,500
Fund: 412 - Water Stabilization
508 - Ending Fund Balance
950,216
955,500
Fund: 412 - Water Stabilization Total:
950,216
955,500
Fund: 422 - Storm Drainage Stabilization
508 - Ending Fund Balance
533,931
536,800
Fund: 422 - Storm Drainage Stabilization Total:
533,931
536,800
Fund: 432 - Sewer Stabilization
508 - Ending Fund Balance
_
1,422,016
1,430,000
Fund: 432 - Sewer Stabilization Total:
1,422,016
1,430,000
Report Total:
5,599,850
5,812,800
City of Port Orchard
2023-2024 Page 207 of 235
Back To Top
Fund Detail
Account Description 2019 2020 2021
2022 2023
2024
Total Activity Total Activity Final Budget
Final Budget Final Budget
Final Budget
Fund: 003 - Stabilization Fund
BASUB: 508 - Ending Fund Balance
003.09.508.90.00
Est Restricted Fund Bal - End
-
-
003.09.508.91.00
Unassigned Ending Cash & Investments
2,693,687
2,890,500
BASUB: 508 - Ending Fund Balance Total:
2,693,687
2,890,500
Fund: 003 - Stabilization Fund Total:
2,693,687
2,890,500
Fund: 412 - Water Stabilization
BASUB: 508 - Ending Fund Balance
412.09.508.51.00
Asssigned Ending Cash & Investments
950,216
955,500
BASUB: 508 - Ending Fund Balance Total:
950,216
955,500
Fund: 412 - Water Stabilization Total:
950,216
955,500
Fund: 422 - Storm Drainage Stabilization
BASUB: 508 - Ending Fund Balance
422.09.508.51.00
Asssigned Ending Cash & Investments
533,931
536,800
BASUB: 508 - Ending Fund Balance Total:
533,931
536,800
Fund: 422 - Storm Drainage Stabilization Total:
533,931
536,800
Fund: 432 - Sewer Stabilization
BASUB: 508 - Ending Fund Balance
432.09.508.51.00
Asssigned Ending Cash & Investments
1,422,016
1,430,000
BASUB: 508 - Ending Fund Balance Total:
1,422,016
1,430,000
Fund: 432 - Sewer Stabilization Total:
1,422,016
1,430,000
Report Total:
5,599,850
5,812,800
City of Port Orchard
2023-2024 Page 208 of 235
Back To Top
O.PCHARD
Equipment
Replacement &
Revolving
(ER&R)
Fund No. 500
Back To Top
Equipment Rental and Revolving Fund
MISSION STATEMENT
The mission of the ER&R program is to manage the city's fleet of vehicles in a single fund which
will cover operations, maintenance, and replacement. The ER&R program adds value to the city
by standardizing equipment replacement. The staff will monitor the age and condition of the
vehicles in the fleet as well as appropriate funding for timely replacement of vehicles.
DEPARTMENT DESCRIPTION
The ER&R fund was created by Ordinance NO. 023-18. The ER&R program will be managed by
the staff of the Finance Department. The staff will work to support proper budgeting and
planning for vehicle replacements and additions to the fleet. Each participating department will
make annual contributions to pay for the operations, maintenance, and replacements of the
assets.
2023 & 2024 GOALS
• Manage fund balance and provide a mid -biennial review.
• Support departments in the replacement and additions of fleet vehicles and equipment.
NON -FINANCIAL LONG-TERM GOALS
Continue to refine processes while maintaining records within the parameters required by state
law.
DEPARTMENT OBJECTIVE
Provide information and assistance to department directors and staff in making data driven
decisions for purchase and replacements of fleet vehicles and equipment.
STATISTICS/WORKLOAD MEASURES
Replacements are determined by using the useful life standards, mileage, and vehicle
condition. These standards were used to identify fleet vehicles and equipment in need of
replacement for the 2023 — 2024 biennium budget
City of Port Orchard
2023-2024 Page 210 of 235
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2023-2024 Replacement Plan
The following have been reviewed by the department directors, returned to the ER&R Program manager
and identified for replacement or addition during the 2023-2024- biennium.
Replacements & Additions
2023
2024
Biennial
Department
Vehicle/ Equipment
Cost
Estimate
Cost
Estimate
Cost
Estimate
Police
Police Staff SUV
I $67,000
I $67,000
Police
Police Staff SUV
$67,000
$67,000
Police
Police Staff SUV
$67,000
$67,000
Police
Police Staff SUV
$67,000
$67,000
Police
Police Staff SUV
$67,000
$67,000
Police
Police Staff SUV
$67,000
$67,000
Police
Police Staff SUV
$67,000
$67,000
Police
Police Staff SUV
$67,000
$67,000
Police
Police Staff SUV
$67,000
$67,000
Building
Parking Enforcement EV
$45,500
$45,500
Park
Dump Truck
$108,000
$108,000
Park
Riding Mower
$50,000
$50,000
Park
Ford Truck EV
$66,000
$66,000
Facilities
Ford Truck
$59,000
$59,000
Sewer
Ford F350
$75,434
$75,434
Sewer
Backhoe
$145,000
$145,000
Sewer
Vac Truck
$600,000
$600,000
Sewer
Ford Truck EV
$66,000
$66,000
Street
Ford Truck
$59,000
$59,000
Street
Dump Truck
$112,000
$112,000
Street
Ford Truck
$59,000
$59,000
Street
Hook lift Truck
$248,000
$248,000
Street
Towmaster Trailer
$50,000
$50,000
Storm
Sweeper Truck
$455,000
$455,000
Storm
Ford Truck EV
$66,000
$66,000
Storm
Skid Steer
$104,000
Water
Forklift
$34,000
$34,000
Water
Ford Truck
$59,000
City of Port Orchard
2023-2024 Page 211 of 235
Back To Top
Department
Vehicle/ Equipment
Cost
Estimate
Cost
Estimate
Cost
Estimate
Water
Max EV
$55,000
$55,000
Water
Ford Truck EV
$66,000
$66,000
Water
Vac Truck
$97,000
$97,000
Total
$2,023,500
$1,258,434
$3,281,934
PERFORMANCE MEASURES
• Replace vehicles that have met or exceeded the useful life standards, mileage
threshold, and maintenance history.
STAFFING LEVELS
Staffing Levels
2023 Estimated
2024 Estimated
Finance Director
1
1
Accounting Assistant III
1
1
Mechanic
2
2
ACCOMPLISHMENTS
Staffing has increased with a second mechanic. This allows the police vehicles to be cared for
in-house.
City of Port Orchard
2023-2024 Page 212 of 235
City of Port Orchard
Fund Summary
500 - Equipment Rental and Revolving
Group Sub -Summary
Fund: 500 - Equipment Rental and Revolving
308 - Beginning Fund Balance
348 - Internal Service Fund Sales & Services
361 - Interest and Other Earnings
369 - Other
395 - Disposition of Capital Assets
397 - Transfers -In
Report Total:
Account Description
Fund: 500 - Equipment Rental and Revolving Total:
Back To Top
Budget Worksheet
Account Summary
REVENUE
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
3,638,624.70
764,300.93
4,164,730.00
1,106,300.00
5,618,400.00
1,309,800.00
3,638,624.70
764,300.93
4,164,730.00
1,106,300.00
5,618,400.00
1,309,800.00
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
-
-
3,493,230.00
3,748,900.00
340,551.20
720,766.67
671,500.00
1,106,300.00
1,869,500.00
1,309,800.00
39,684.84
22,044.36
-
3,639.28
7,759.53
18,958.38
13,730.37
3,235,791.00
-
3,638,624.70
764,300.93
4,164,730.00
1,106,300.00
5,618,400.00
1,309,800.00
City of Port Orchard
2023-2024
Page 213 of 235
Fund Detail Account Description
Fund: 500 - Equipment Rental and Revolving
BASUB: 308 - Beginning Fund Balance
500.08.308.51.01
Assigned Beginning Cash & Inv -IT
500.08.308.51.02
Assigned Beginning Cash & Inv-Admin
500.08.308.51.03
Assigned Beginning Cash & Inv -Police
500.08.308.51.04
Assigned Beginning Cash & Inv-DCD
500.08.308.51.05
Assigned Beginning Cash & Inv-PW
500.08.308.51.06
Assigned Beginning Cash & Inv -Street
500.08.308.51.07
Assigned Beginning Cash & Inv -Water
500.08.308.51.08
Assigned Beginning Cash & Inv -Storm
500.08.308.51.09
Assigned Beginning Cash & Inv -Sewer
500.08.308.51.10
Assigned Beginning Cash & Inv -Court
500.08.308.51.11
Assigned Beginning Cash & Inv -Police 103
BASUB: 308 - Beginning Fund Balance Total:
BASUB: 348 - Internal Service Fund Sales & Services
500.00.348.01.00
Internal Services & Sales- O&M Police
500.00.348.01.01
Internal Services & Sales- O&M Planning
500.00.348.01.02
Internal Services & Sales- O&M Building
500.00.348.01.03
Internal Services & Sales- O&M Engineering
500.00.348.01.04
Internal Services & Sales- O&M Parks
500.00.348.01.05
Internal Services & Sales- O&M Street
500.00.348.01.07
Internal Services & Sales- O&M Water
500.00.348.01.08
Internal Services & Sales- O&M Storm
500.00.348.01.09
Internal Services & Sales- O&M Sewer
500.00.348.01.10
Internal Services & Sales- O&M Admin
500.00.348.01.12
Internal Services & Sales - O&M Facilities
Back To Top
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget Final Budget
56,694.59
56,900.00
7,256.49
33,700.00
950,078.86
1,039,400.00
34,519.91
52,900.00
141, 590.44
373, 200.00
801,274.94
489,200.00
297,687.04
356,100.00
340,866.10
542,800.00
627,931.41
606,400.00
63,861.21
64,100.00
171,469.01
134, 200.00
-
-
3,493,230.00
-
3,748,900.00
-
174,963.52
129,728.29
169,000.00
233,456.00
301,700.00
306,000.00
2,943.23
4,298.25
4,000.00
5,368.00
6,800.00
6,600.00
2,018.70
2,012.63
4,000.00
5,368.00
6,900.00
6,600.00
2,168.37
4,987.24
11,000.00
13,736.00
14,900.00
14,700.00
10,530.87
14,213.30
15,000.00
23,208.00
41,500.00
43,800.00
61,261.28
40,003.55
57,000.00
74,048.00
90,100.00
92,300.00
24,255.55
21,791.68
27,000.00
42,680.00
71,100.00
71,100.00
22,492.88
30,310.29
31,000.00
49,784.00
112,800.00
117,300.00
39,900.08
36,174.39
50,000.00
64,312.00
105,100.00
111,700.00
16.72
486.90
1,000.00
1,000.00
-
-
-
10,158.15
-
6,840.00
31,300.00
31,500.00
City of Port Orchard
2023-2024
Page 214 of 235
Back To Top
Account Description
500.00.348.02.00
Internal Services - Replacement Police
500.00.348.02.01
Internal Services - Replacement Planning
500.00.348.02.02
Internal Services - Replacement Building
500.00.348.02.03
Internal Services - Replacement Engineering
500.00.348.02.04
Internal Services - Replacement Parks
500.00.348.02.05
Internal Services - Replacement Streets
500.00.348.02.07
Internal Services - Replacement Water
500.00.348.02.08
Internal Services - Replacement Storm
500.00.348.02.09
Internal Services - Replacement Sewer
500.00.348.02.10
Internal Services - Replacement Admin
500.00.348.02.11
Internal Services - Replacement Crim Justice
500.00.348.02.12
Internal Services - Replacement Facilities
BASUB: 348 - Internal Service Fund Sales & Services Total:
BASUB: 361- Interest and
Other Earnings
500.00.361.11.00
Investment Interest
BASUB: 361- Interest and Other Earnings Total:
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
31,581.00
-
-
-
5,167.00
6,320.00
6,320.00
-
2,000.00
-
10,180.00
20,680.00
15,300.00
18,000.00
-
2,344.00
2,344.00
7,000.00
7,000.00
21,571.00
103,446.00
148,946.00
31,300.00
29,800.00
62,126.00
13,900.00
70,900.00
298,000.00
-
27,193.00
-
57,000.00
104,000.00
-
61,832.00
71,550.00
128,550.00
107,800.00
107,800.00
60,333.00
-
57,000.00
173,900.00
148,900.00
4,313.00
2,350.00
2,350.00
-
-
152,486.00
66,000.00
66,000.00
337,500.00
186,900.00
-
-
26,410.00
26,410.00
12,500.00
7,800.00
340,551.20
720,766.67
671,500.00
1,106,300.00
1,869,500.00
1,309,800.00
39,684.84
22,044.36
-
39,684.84
22,044.36
BASUB: 369 - Other
500.00.369.91.00
Misc-Other
3,639.28
7,759.53
BASUB: 369 - Other Total:
3,639.28
7,759.53
BASUB: 395 - Disposition of Capital Assets
500.00.395.10.00
Proceeds from the sale of capital assets
5,257.50
775.00
500.00.395.20.00
Compensation for Loss/Impairment of Capital Asset
13,700.88
12,955.37
BASUB: 395 - Disposition of Capital Assets Total:
18,958.38
13,730.37
BASUB: 397 - Transfers -In
500.00.397.02.02
500.00.397.02.03
500.00.397.02.04
500.00.397.02.05
500.00.397.02.06
500.00.397.02.07
500.00.397.02.08
500.00.397.02.09
500.00.397.02.10
500.00.397.02.11
Transfer In-Admin Replacement
Transer In -Police Replacement
Transfer In-DCD Replacement
Transfer In-PW Replacement
Transfer In-002 Replacement
Transfer In-411 Replacement
Transfer In-421 Replacement
Transfer In-431 Replacement
Transfer In-103 Police Replacement
Transfer In -Court Replacement
BASUB: 397 - Transfers -In Total:
Fund: 500 - Equipment Rental and Revolving Total:
Report Total:
45,000.00
716,123.00
3,500.00
173,051.00
511,946.00
142,430.00
495, 640.00
734, 642.00
350,000.00
63,459.00
3,235,791.00 -
3,638,624.70 764,300.93 4,164,730.00 1,106,300.00 5,618,400.00 1,309,800.00
3,638,624.70 764,300.93 4,164,730.00 1,106,300.00 5,618,400.00 1,309,800.00
City of Port Orchard
2023-2024 Page 215 of 235
Back To Top
ORCHARD
Fund Summary
Budget Worksheet
City of Port Orchard Account Summary
500 - Equipment Rental and Revolving
2019
2020
2021
2022
2023
2024
Total Activity
Total Activity
Final Budget
Final Budget
Final Budget
Final Budget
870,957
1,121,382
977,000
4,294,030
4,064,700
2,863,500
Report Total: 870,957
1,121,382
977,000
4,294,030
4,064,700
2,863,500
City of Port Orchard
2023-2024 Page 216 of 235
Back To Top
Group Sub Summary
�.M
Fund: 500 - Equipment Rental and Revolving
508 - Ending Fund Balance
548 - Centralized Services
594 - Capital Expenditures/expenses
Account Description
Fund: 500 - Equipment Rental and Revolving Total:
2019 2020
Total Activity Total Activity
2021 2022 2023
Final Budget Final Budget Final Budget
2024
Final Budget
- - - 3,389,230 - 2,061,900
344,190 304,419 369,000 519,800 709,200 801,600
526,766 816,963 608,000 385,000 3,355,500 -
870,957 1,121,382 977,000 4,294,030 4,064,700 2,863,500
City of Port Orchard
2023-2024
Page 217 of 235
2019 2020 2021
Fund Detail
Account Description
Total Activity Total Activity Final Budget
Fund: 500 - Equipment Rental and Revolving
BASUB: 508 - Ending Fund Balance
500.09.508.51.01
Assigned End Cash & Inv -IT
500.09.508,51.02
Assigned End Cash & Inv-Admin
500.09.508.51.03
Assigned End Cash & Inv -Police
500,09.508.51.04
Assigned End Cash & Inv-DCD
500.09.508.51.05
Assigned End Cash & Inv-PW
500,09.508.51.06
Assigned End Cash & Inv -Street
500.09.508.51.07
Assigned End Cash & Inv -Water
500,09.508.51.08
Assigned End Cash & Inv -Storm
500.09.508.51.09
Assigned End Cash & Inv -Sewer
500.09.508.51.10
Assigned End Cash & Inv -Court
500.09.508.51.11
Assigned End Cash & Inv -Police 103
500.09.508.80.00
Unreserved Cash & Investments -Ending -O&M
BASUB: 508 - Ending Fund Balance Total:
Back To Top
2022 2023 2024
Final Budget Final Budget Final Budget
56,695
56,900
11,956
33,700
879,079
1,039,400
22,520
42,700
321,990
185,600
542,075
259,200
297,687
149,100
483,966
133,400
537,931
42,200
63,861
64,100
171,469
55,600
3,389,230 2,061,900
BASUB: 548 - Centralized Services
500.10.548.30.10
Salaries-ER&R
56,166
68,901
75,000
151,550
229,700
244,400
500.10.548,30.20
Benefits-ER&R
25,459
29,771
35,000
81,500
105,500
122,700
500.10.548.30.30
Supplies-ER&R
51,129
28,806
45,000
66,750
54,800
59,000
500.10.548,30.40
Services-ER&R
71,562
53,403
67,000
69,000
109,400
117,400
500.10.548.70.30
Fuel-ER&R
125,227
100,644
113,000
116,000
166,300
208,000
500.10.548,70.40
Insurance-ER&R
14,648
22,895
34,000
35,000
43,500
50,100
BASUB: 548 - Centralized Services Total:
344,190
304,419
369,000
519,800
709,200
801,600
BASUB: 594 - Capital Expenditures/expenses
500.10.594.13.60
Capital Expend itures- Executive/Ad min
42,120
-
-
-
-
-
500.10.594.18.60
Capital Expend itures-Eng/Centrl Svs, Facilities
40,129
-
-
-
132,000
500.10.594.21.60
Capital Expenditures -Law Enforcement
324,089
66,010
147,000
56,000
603,000
500.10.594.24.60
Capital Expenditures -Building Inspection
-
-
-
55,500
45,500
500.10.594.31.60
Capital Expenditures -Storm Drainage
39,875
409,836
57,000
625,000
500.10.594.34.60
Capital Expenditures -Water
40,424
-
-
57,000
311,000
500.10.594.35.60
Capital Expenditures -Sewer
-
341,116
90,000
57,000
887,000
500.10.594.42.60
Capital Expenditures-Roads/Street
-
-
287,000
57,000
528,000
500.10.594.76.60
Capital -Expenditures -Parks
40,129
-
84,000
45,500
224,000
BASUB: 594 - Capital Expenditures/expenses Total:
526,766
816,963
608,000
385,000
3,355,500
-
Fund: 500 - Equipment Rental and Revolving Total:
870,957
1,121,382
977,000
4,294,030
4,064,700
2,863,500
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ORCHARD-
G LOSSARY
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GLOSSARY OF BUDGET TERMS
ACCOUNT:
A chronological record of public funds showing receipts, disbursements, and balances.
ACCOUNTING SYSTEM:
The total set of records and procedures, which are used to record, classify, and report,
information on the financial status and operations of an entity.
ACCOUNTS PAYABLE:
A short-term liability account reflecting amounts owed to private person(s) or organization(s) for
goods and services received by a government.
ACCOUNTS RECEIVABLE:
An asset account reflecting amounts due from a private person(s) or organization(s) for goods
and services furnished by a government (not including amounts due from other funds or
governments).
ACCRUAL BASIS OF ACCOUNTING:
The method of accounting under which revenues are recorded when they are earned and
expenses are recognized when incurred. The actual receipt or distribution of cash is not a
determining factor.
AD VALOREM TAXES:
A tax levied on the assessed value of real property.
ADOPTED BUDGET:
The financial plan adopted by the City Council which forms the basis for appropriations.
ALLOCATION:
To set aside or designate funds for specific purposes. An allocation does not authorize the
expenditure of funds.
AMORTIZATION:
(1) The portion of the cost of a limited life or intangible asset charged as an expense during a
particular period. (2) The reduction of debt by regular payments of principal and interest
sufficient to retire the debt by maturity.
ANNEXATION:
The incorporation of land into an existing city with a resulting change in the boundaries of that
city.
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ANNUAL DEBT SERVICE:
The amount required to be paid in a calendar year for (1) interest on all bonds then outstanding;
and (2) principal of all bonds then outstanding, but excluding any outstanding term bonds.
ANNUAL FINANCIAL REPORT:
Cash basis refers to a major accounting method that recognizes revenues and expenses at the
time cash is received or paid out. This contrasts accrual account, which recognizes income at the
time the revenue is earned and records expenses when liabilities are incurred regardless of when
cash is received or paid.
APPROPRIATION:
An authorization made by the City Council, which permits officials to incur obligations against
and to make expenditures of governmental resources. Appropriations are usually made for fixed
amounts and are typically granted for a one-year period.
ARBITRAGE:
Classically, the simultaneous purchase and sale of the same or an equivalent security in order to
profit from price discrepancies. In government finance, the most common occurrence of
arbitrage involves the investment of the proceeds from the sale of tax-exempt securities in a
taxable money market instrument that yields a higher rate, resulting in interest revenue in excess
of interest costs.
ASSESSED VALUATION:
The estimated value placed upon real and personal property by the County Assessor as the basis
for levying property taxes.
ASSETS:
Property owned by a government, that has a recognized monetary value.
AUDIT:
An examination to determine the accuracy and validity of records and reports or the conformity
of procedures with established policies.
BALANCED BUDGET:
A budget in which current expenditures do not exceed current projected revenues.
BALANCE SHEET:
A statement presenting the financial position of an entity by disclosing the value of its assets,
liabilities, and equities as of a specific date.
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BARS:
The State of Washington prescribed Budgeting, Accounting, and Reporting System Manual
required for all governmental entities in the state of Washington.
BASE BUDGET:
Ongoing expense for personnel, contractual services, and the replacement of supplies and
equipment to maintain service levels previously authorized by the City Council.
BASIC FINANCIAL STATEMENTS:
Those financial statements necessary forthe fair presentation of the financial position and results
of operations of an entity in conformity with GAAP. The basic financial statements include a
balance sheet, an "all-inclusive" operating statement, a budget comparison statement (for all
governmental funds for which annual appropriated budgets are adopted), and a statement of
changes in financial position (for proprietary funds, pension trust funds and non -expendable trust
funds).
BASIS OF ACCOUNTING:
A term used to refer to when revenues, expenditures, expenses, and transfers — and the related
assets and liabilities - are recognized in the accounts and reported in the financial statements.
Specifically, it relates to the timing of the measurements made, regardless of the nature of the
measurement, on either the cash or accrual method.
BIENNIAL BUDGET:
A plan of financial operation embodying an estimate of proposed expenditures for a two year
period of time and the proposed means of financing them.
BOND:
A written promise to pay a specified sum of money, called the maturity date(s), together with
periodic interest at a specified rate. The difference between a note and a bond is that the latter
runs for a longer period of time and requires greater legal formality.
BOND ANTICIPATION NOTES (BANS):
Short term interest -bearing notes issued in anticipation of bond proceeds to be received at a
later date. The note is retired from proceeds of the bonds to which it is related.
BOND REGISTRAR:
The fiscal agency of the State of Washington in either Seattle, WA or New York, NY, for the
purposes of registering and authenticating the bonds, maintaining the bonds, and bond register,
effecting transfer of ownership of the bonds and paying interest on and principal of the bonds.
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BUDGET:
A plan of financial operation embodying an estimate of proposed expenditures for a given period
and the proposed means of financing them.
BUDGET AMENDMENT:
A change to a budget adopted in accordance with state law. A budget may be amended to
increase expenditures/expenses at a fund level by ordinance without public notice or public
hearing requirements, when unanticipated revenues occur or emergencies exist.
CAPITAL ASSETS:
Land, improvements to land, easements, buildings, building improvements, vehicles, machinery,
equipment, works of art and historical treasures, infrastructure, and all other tangible or
intangible assets that are used in operations and that have initial useful lives extending beyond
a single reporting period.
CAPITAL BUDGET:
A plan of proposed capital outlays and the means of financing them. The capital budget may be
enacted as part of the complete annual budget including both capital and operating outlays.
CAPITAL OUTLAYS:
Expenditures which result in the acquisition of or addition to capital assets.
CAPITAL PROJECTS:
Projects which purchase or construct capital assets. Typically, a capital project encompasses a
purchase of land or construction of a building or facility, with a life expectancy of more than 10
years.
CASH BASIS:
A basis of accounting under which transactions are recognized only when cash is received or
disbursed.
CASH DISCOUNT:
An allowance received or given if payment is completed within a stated period of time.
CASH EQUIVALENT:
Short-term, highly liquid investments that are both (1) readily convertible into cash and (2) so
near their maturity that they present insignificant risk of changes in value because of changes in
interest rates.
CERTIFICATE OF DEPOSIT:
A negotiable or non-negotiable receipt for monies deposited in a bank or other financial
institution for a specified period for a specified rate of interest.
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CO LA:
Cost of Living Allowance.
COMPREHENSIVE PLAN:
A general plan that outlines growth and land use for residential, commercial, industrial, and open
space areas.
CONCURRENCY:
The improvements that are in place at the time the impacts of development occur, or that the
necessary financial commitments are in place. Public facilities and services shall be adequate to
serve the development at the time the development is available for occupancy and use without
decreasing current service levels below locally established minimum standards.
CONNECTION FEES:
Fees charged to join or to extend an existing utility system.
CONSUMER PRICE INDEX (CPI):
A statistical description of price levels for a fixed market basket of goods and services provided
by the U.S. Department of Labor. The index is used as a measure of the increase in the cost of
living.
CONTINGENCY:
A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise
budgeted for.
COST ACCOUNTING:
Accounting which assembles and records all costs incurred to carry out a particular activity or to
deliver a particular service.
CURRENT:
A term which, applied to budgeting and accounting, designates the operations of the present
fiscal period as opposed to past or future periods. It usually connotates items likely to be used
up or converted into cash within one year.
CURRENT LIABILITIES:
Liabilities which are payable within the next operating cycle.
DEBT:
An obligation resulting from the borrowing of money or from the purchase of goods and services.
Debts of governments include: bonds, registered warrants, notes, contracts and accounts
payable.
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DEBT LIMIT:
The maximum amount of gross or net debt which is legally permitted.
DEBT SERVICE FUND:
Funds used to account for and report financial resources that are restricted, committed, or
assigned to expenditure for principal and interest. Debt service funds should be used to report
resources if legally mandated. Financial resources that are being accumulated for principal and
interest maturing in future years also should be reported in debt service funds.
DEBT SERVICE REQUIREMENT:
The amount of money required to pay interest on outstanding debt, serial maturities of principal
for serial bonds, and required contributions to accumulate monies for future retirement of term
bonds.
DEFICIT:
(1) The excess of the liabilities of a fund over its assets. (2) The excess of expenditures over
revenues during an accounting period; or, in the case of proprietary funds, the excess of expense
over income during an accounting period.
DELINQUENT TAXES:
Taxes remaining unpaid on and after the date on which a penalty for nonpayment is attached.
Even though the penalty may be subsequently waived and a portion of the taxes may be abated
or canceled, the unpaid balances continue to be delinquent taxes until abated, canceled, paid or
converted into tax liens.
DEPLETION:
(1) The reduction in quantity of a natural resource (wasting asset), such as: coal, standing timber,
or a rock quarry. (2) The portion of the cost of a wasting asset which is charged as an expense
during a particular period.
DEPRECIATION:
(1) Expiration in the service life of capital assets, other than wasting assets. (2) The portion of the
cost of a capital asset other than a wasting asset which is charged as an expense during a
particular period. In accounting for depreciation, the cost of a capital asset, less any salvage value,
is prorated over the estimated service life of such an asset, and each period is charged with a
portion of such cost. Through this process, the entire cost of the asset is ultimately charged off
as an expense.
DUE FROM OTHER FUNDS:
An asset account used to indicate amounts owed to a particular fund by another fund for goods
or services rendered. This account includes only short-term obligations on open account, not
interfund loans.
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ENCUMBRANCES:
Obligations in the form of purchase orders, contracts or salary commitments which are
chargeable to an appropriation and for which a part of the appropriations is reserved. They cease
to be encumbrances when paid or when actual liability is set up.
ENDING FUND BALANCE:
The cash balance remaining at the end of the fiscal year available for appropriation in future
yea rs.
ENTERPRISE FUND:
Proprietary fund type used to report an activity for which a fee is charged to external users for
goods or services.
ENTITLEMENT:
The amount of payment to which a state or local government is entitled as determined by the
federal government pursuant to an allocation formula contained in applicable statues.
EXPEN DITU RES/EXPENSES:
Where accounts are kept on the accrual or modified accrual basis of accounting, the cost of goods
received or services rendered whether cash payments have been made or not. Where accounts
are kept on a cash basis, expenditures are only recognized when the cash payments for the above
purposes are made.
FICA:
Federal Insurance Contribution Act is an employment tax levied against both an employee and
employer for Social Security and Medicare taxes.
FISCAL YEAR:
A 12-month period to which the annual operating budget applies and at the end of which a
government determines its financial position and results of its operations.
FIXED ASSETS:
Long-lived tangible assets obtained or controlled as a result of past transactions, events or
circumstances. Fixed assets include: buildings, equipment, improvement other than buildings,
and land.
FUND:
A fiscal and accounting entity with a self -balancing set of accounts recording cash and other
financial resources, together with all related liabilities and residual equities or balances, and
charges therein, which are segregated for the purpose of carrying on specific activities or
attaining certain objectives in accordance with special regulations, restrictions, or limitations.
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FUND BALANCE:
The excess of an entity's assets over its liabilities. A negative fund balance may be called a deficit.
GAAFR:
"Governmental Accounting, Auditing and Financial Reporting". Published by the Government
Finance Officers Association to provide guidance for the application of accounting principles for
governments.
GAAP:
Generally Accepted Accounting Principles are standards used for accounting and reporting in
both private industry and government.
GASB:
Government Accounting Standards Board, established in 1985 to regulate the rules and
standards for all governmental agencies.
GENERAL FUND:
Fund used to account for and report all financial resources not accounted for and reported in
another fund.
GENERAL LEDGER:
A book, file or other device which contains the accounts needed to reflect the financial position
and the results of operations of an entity. In double entry bookkeeping, the debits and credits in
the general ledger are equal. Therefore, the debit balance equals the credit balance.
GOVERNMENTAL FUNDS:
Funds generally used to account for tax -supported activities. There are five different types of
governmental funds: the general fund, special revenue funds, debt service funds, capital projects
funds, and permanent funds.
GRANT:
A contribution of assets (usually cash) by one governmental unit or other organization to another.
Typically, these contributions are made to local governments from the State and Federal
governments. Grants are usually made for specific purposes.
IMPACT FEES:
Fees charged to developers to cover, in whole or in part, the anticipated cost of improvements
that will be necessary as a result of the development.
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IMPROVEMENTS:
An addition made to, or change made in, a capital asset, other than maintenance, to prolong its
life or to increase its efficiency or capacity. The cost of the addition or change is added to the
book value of the asset.
INDEBTEDNESS:
The state of owing financial resources to other financial institutions and investors.
INTERFUND LOANS:
A loan made by one fund to another and authorized by resolution or ordinance.
INTERFUND PAYMENTS:
Expenditures made to other funds for services rendered. This category includes interfund repairs
and maintenance.
INTERFUND TRANSFERS:
Contributions from one City fund to another in support of activities of the receiving fund. Loans
are not included.
INTERGOVERNMENTAL COSTS:
Costs or expenses paid from one government to another government for services. These costs
include, but are not limited to, such things as: dispatch and jail services, animal control services,
audit and voter costs.
INTERNAL CONTROL:
A plan of organization for purchasing, accounting and other financial activities, which, among
other things, provides that:
• The duties of employees are subdivided so that no single employee handles financial action
from beginning to end.
• Proper authorization from specific responsible officials is obtained before key steps in the
processing of a transaction are completed.
• Records and procedures are arranged appropriately to facilitate effective control.
INTERNAL SERVICE FUND:
Funds used to account for the financing of goods or services provided by one department or
agency to other departments or agencies of the City, or to other governments, on a cost -
reimbursement basis.
INVESTMENT:
Securities and real estate purchased and held for the production of income in the form of
interest, dividends, rentals, and base payments. This does not include capital assets used in
governmental operations.
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.JOINT VENTURE:
A legal entity or other organization that results from a contractual arrangement and that is
owned, operated, or governed by two or more participants as a separate and specific activity
subject to joint control, in which the participants retain (a) an ongoing financial interest, or (b) an
ongoing financial responsibility.
JOURNAL:
A book of original entry. Journals provide a chronological history of financial transactions and
systematic means by which the transactions can be distributed and summarized for convenient
posting to ledger accounts.
LEDGER:
A group of accounts in which are recorded the financial transactions of an entity.
LEVY:
(verb) To impose taxes, special assessments, or service charges for the support of governmental
activities.
(noun) The total amount of taxes, special assessments, or service charges imposed by a
government.
LIABILITIES:
Debt or other legal obligations arising out of transactions in the past which must be liquidated,
renewed, or refunded at some future date.
LONG TERM DEBT:
Debt with a maturity of more than one year after the date of issuance.
MAINTENANCE:
Activities that ensure the right-of-way and each type of roadway, roadway structure and facility
remain, as nearly as practical, in its original, as constructed condition or its subsequent improved
condition. Also known as the act of keeping capital assets in a state of good repair. It includes
preventative maintenance, normal periodic repairs, replacement of parts or structural
components, and other activities needed to maintain the asset so that it continues to provide
normal services and achieves its optimum life.
MATCHING REQUIREMENT:
A requirement that grant recipients contribute resources to a program that equal or exceed a
predetermined percentage of amounts provided by the grantor.
MODIFIED ACCRUAL BASIS:
Basis of accounting according to which (a) revenues are recognized in the accounting period of
which they become available and measurable and (b) expenditures are recognized in the
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accounting period in which the fund liability is incurred, if measurable, except for unmatured
interest on general long-term debt and certain similar accrued obligations, which should be
recognized when due.
MODIFIED CASH BASIS:
Modified cash basis is the cash basis of accounting adjusted for Washington State statute. RCW
35.33.515 and RCW 35QA.33.150 require cities to keep their books open in order to pay
December bills by the following January 20. RCW 36.40.200 requires counties to keep their books
open until January 30 in order to pay December bills and charge the prior -year budget.
NET REVENUE:
The revenue of the system less the cost of maintenance and operation of the system.
NET ASSETS:
The difference between assets and liabilities reported in government -wide financial statements,
proprietary fund financial statements, and fiduciary fund financial statements.
NOMINAL INTEREST RATE:
The contractual interest rate shown on the face and in the body of a bond and representing the
amount of interest to be paid, in contrast to the effective interest rate.
NOTE PAYABLE:
In general, an unconditional written promise signed by the maker to pay a certain sum in money
on demand or at a fixed or determinable time either to the bearer or to the order of a person
designated therein.
NOTE RECEIVABLE:
An unconditional written promise signed bythe maker, to pay a certain sum in money on demand
or at a fixed or determinable future time either to the bearer or to the order of a person
designated therein. The note may be held by the reporting governmental unit as designated
payee or by endorsement.
OBJECT:
As used in expenditure classification, this term applies to the type of item purchased or the
service obtained (as distinguished from the results obtained from expenditures). Examples
include: personnel services, supplies, and services and charges.
OFM:
Office of Financial Management
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OPERATING FUNDS:
Resources derived from recurring revenue sources used to finance ongoing operating
expenditures and pay-as-you-go capital projects.
OPERATING REVENUES:
Those revenues received within the present fiscal year.
OPERATING BUDGET:
Plans of current expenditures and the proposed means of financing them. The annual operating
budget is the primary means by which most of the financing, acquisition, spending, and service
delivery activities of a government are controlled. The use of annual operating budgets is usually
required by law.
ORDINANCE:
A statute or regulation enacted by the City Council.
OTHER SERVICES AND CHARGES:
A basic classification for services, other than personnel services, which are needed by the City.
This item includes professional services, communication, travel, advertising, training, dues and
subscriptions, printing, equipment rental and costs, insurance, public utility services, repairs and
maintenance.
PERS:
Public Employees Retirement Systems provided by the State of Washington for all employees
other than Police and Fire.
PERSONNEL COSTS:
Costs that include all salaries, wages, and benefits for all full-time, part-time, seasonal and
temporary employees.
PETTY CASH:
A sum of money set aside on an imprest basis for the purpose of making change or paying small
obligations for which the issuance of a formal voucher and warrant would be too expensive and
time consuming. Petty cash accounts are sometimes referred to as petty cash "funds". However,
they are not "funds" in the sense of governmental accounting fund types. Petty cash accounts
should be reported as assets of the fund of ownership.
POSTING:
The act of transferring to an account in a ledger the data, either detailed or summarized,
contained in a book or document of original entry.
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PRIOR YEAR:
The fiscal year immediately preceding the current year.
PROPERTY TAXES:
Ad valorem tax certified to the county assessor by a local government unit.
PROPRIETARY FUND:
Funds that focus on the determinations of operating income, changes in net assets (or cost
recovery), financial position and cash flows. There are two different types of proprietary funds:
enterprise funds and internal service funds.
QUALIFIED OPINION:
A modification of the independent auditor's report on the fair presentation of the financial
statements indicating that there exists one or more specific exceptions to the auditor's general
assertion that the financial statements are fairly presented.
RCW:
Revised Code of Washington. Laws of the State of Washington enacted by the State Legislature.
REET:
Real Estate Excise Tax. A tax upon the sale of real property from one person or company to
another.
REGISTERED WARRANT:
A warrant which is registered by the paying officer for future payment due to a present lack of
money and which is to be paid in the order of its registration.
RESERVE FUND:
A fund established to accumulate money from year to year for a specific purpose, such as the
purchase of new equipment.
RESTRICTED ASSETS:
Moneys or other resources, the use of which is restricted by legal or contractual requirements.
In governmental accounting, special treatments are applied to restricted assets arising out of
revenue bond indentures in enterprise funds.
RESTRICTED FUND BALANCE:
Portion of fund balance that reflects constraints placed on the use of resources (other than non -
spendable items) that are either: a) externally imposed by creditors, grantors, contributors, or
laws or regulations of other governments; or b) imposed by law through constitutional provisions
or enabling legislation.
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RETAINED EARNINGS:
An equity account reflecting the accumulated earnings of the City.
REVENUE:
Income received by the City in support of a program of services to the community.
STANDARD COSTING:
Method of estimating the historical cost of a capital asset by establishing the average cost of
obtaining the same or a similar asset at the time of acquisition.
SPECIAL REVENUE FUND:
Funds used to account for and report the proceeds of specific revenue sources that are restricted
or committed to expenditure for specific purposes other than debt service or capital projects.
STATE SHARED REVENUE:
Revenues received from the State of Washington from sources like the liquor tax and gas taxes.
SUBSIDIARY ACCOUNT:
One of a group of related accounts supporting in detail the debit and credit summaries recorded
in a control account (e.g. the individual property taxpayers' accounts for the taxes receivable
control account in the general ledger).
SUBSIDIARY LEDGER:
A group of subsidiary accounts, the sum of balances of which should equal the balance of the
related control account.
SUPPLIES:
A basic classification of expenditures for articles and commodities purchased for consumption or
resale. Examples include: office and operating supplies, fuel, power, water, gas, inventory or
resale items, small tools, and equipment.
SYSTEM DEVELOPMENT CHARGES:
A charge levied on new construction to help pay for additional expenses created by this growth
or to compensate for already existing capacity in key facilities and systems already in place which
support the new development.
TAX:
Compulsory charges levied by a government for the purpose of financing services performed for
the common benefit. This term does not include specific charges made against particular persons
or property for current or permanent benefits such as special assessments. Neither does the term
include charges for services rendered only by those who pay, for example, water service charges.
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TAX ANTICIPATION NOTES:
Short-term, interest —bearing notes issued by a government in anticipation of tax revenues to be
received at a later date. The note is retired from the tax revenues to which it is related.
TAX LEVY:
Total amount of ad valorem tax certified by the city.
TAX RATE:
The amount of tax stated in terms of units per $1,000 of assessed value of taxable property. The
tax rate is the result of dividing the tax levied by the assessed value of the taxing district.
TRIAL BALANCE:
A list of the balances of the accounts in a ledger kept by double entry, with the debit and credit
balances shown in separate columns. If the totals of the debit and credit columns are equal or
their net balance agrees with a control account, the ledger from which the figures are taken is
said to be "in balance".
UNAPPROPRIATED ENDING FUND BALANCE:
An amount set aside in the budget to be used as cash carry over to the next year's budget to
provide needed cash flow until other money is received. No expenditures can be made from the
Unappropriated Ending Fund Balance during the fiscal year in which it is budgeted.
UNASSIGNED FUND BALANCE:
Residual classification for the general fund. This classification represents fund balance that has
not been assigned to other funds and that has not been restricted, committed, or assigned to
specific purposes within the general fund. The general fund should be the only fund that reports
a positive unassigned fund balance amount.
UNQUALIFIED OPINION:
An auditor's opinion, which states that the basic financial statements of a specified entity are
fairly presented in conformity with GAAP, applied on a basis consistent with the prior year.
USER FEES:
The payment of a fee for direct receipt of a public service by the person benefiting from the
service.
VOUCHER:
A written document which evidences a propriety of transactions and usually indicates the
accounts in which they are to be recorded.
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WARRANT:
An order drawn by the legislative body or an officer of a government upon its treasurer directing
the latter to pay a specified amount to the person named or to the bearer. it may be payable
upon demand, in which case it usually circulates the same as a bank check; or it may be payable
only out of certain revenues when and if received, in which case it does not circulate as freely.
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