FY 2020 Annual ReportCCiittyy ooff PPoorrtt OOrrcchhaarrdd
22002200
AAnnnnuuaall RReeppoorrtt
For Fiscal Year Ended December 31, 2020
MCAG No. 0455
Submitted pursuant to RCW 43.09.230
to the
STATE AUDITOR’S OFFICE
ANNUAL REPORT CERTIFICATION
Signatures
Rebecca Zick (rzick@cityofportorchard.us)
(Official Name of Government)
City of Port Orchard
0455
MCAG No.
Submitted pursuant to RCW 43.09.230 to the Washington State Auditor’s Office
For the Fiscal Year Ended 12/31/2020
GOVERNMENT INFORMATION:
Official Mailing Address 216 Prospect St
Official Website Address
Port Orchard, WA 98366
www.cityofportorchard.us
ncrocker@cityofportorchard.usOfficial E-mail Address
(360) 876-7023Official Phone Number
AUDIT CONTACT or PREPARER INFORMATION and CERTIFICATION:
Rebecca Zick Assistant Finance DirectorAudit Contact or Preparer Name and Title
Contact Phone Number 360-876-7021
rzick@cityofportorchard.usContact E-mail Address
I certify 28th day of May, 2021, that annual report information is complete, accurate and in conformity
with the Budgeting, Accounting and Reporting Systems Manual, to the best of my knowledge and belief,
having reviewed this information and taken all appropriate steps in order to provide such certification. I
acknowledge and understand our responsibility for the design and implementation of controls to ensure
accurate financial reporting, comply with applicable laws and safeguard public resources, including
controls to prevent and detect fraud. Finally, I acknowledge and understand our responsibility for
immediately submitting corrected annual report information if any errors or an omission in such
information is subsequently identified.
Beginning Cash and Investments
308 Beginning Cash and Investments
388 / 588 Net Adjustments
Revenues
310 Taxes
320 Licenses and Permits
330 Intergovernmental Revenues
340 Charges for Goods and Services
350 Fines and Penalties
360 Miscellaneous Revenues
Total Revenues:
Expenditures
510 General Government
520 Public Safety
530 Utilities
540 Transportation
550 Natural/Economic Environment
560 Social Services
570 Culture and Recreation
Total Expenditures:
Excess (Deficiency) Revenues over Expenditures:
Other Increases in Fund Resources
391-393, 596 Debt Proceeds
397 Transfers-In
385 Special or Extraordinary Items
381, 382, 389,
395, 398
Other Resources
Total Other Increases in Fund Resources:
Other Decreases in Fund Resources
594-595 Capital Expenditures
591-593, 599 Debt Service
597 Transfers-Out
585 Special or Extraordinary Items
581, 582, 589 Other Uses
Total Other Decreases in Fund Resources:
Increase (Decrease) in Cash and Investments:
Ending Cash and Investments
50821 Nonspendable
50831 Restricted
50841 Committed
50851 Assigned
50891 Unassigned
Total Ending Cash and Investments
Total for All
Funds
(Memo Only)
001 Current
Expense
103 Criminal
Justice
104 Special
Investigative
Unit
34,425,125 7,481,965 350,277 94,804
----
12,553,078 11,103,720 264,344 -
686,962 668,552 --
2,636,127 1,269,128 62,958 -
12,895,997 681,007 --
213,873 170,978 -2,795
2,303,658 275,423 2,817 2,010
31,289,695 14,168,808 330,119 4,805
3,175,242 3,175,242 --
4,858,234 4,553,635 302,787 1,812
7,316,720 ---
1,680,151 1,328,421 --
1,195,897 1,152,702 --
48,287 48,287 --
762,288 762,288 --
19,036,819 11,020,575 302,787 1,812
12,252,876 3,148,233 27,332 2,993
1,697,545 ---
597,862 ---
----
1,015,829 39,117 --
3,311,236 39,117 --
9,820,077 78,208 --
499,946 ---
597,862 ---
----
957,547 25,263 --
11,875,432 103,471 --
3,688,680 3,083,879 27,332 2,993
----
6,997,419 41,249 377,608 85,075
118,202 118,202 --
22,071,083 1,479,291 -12,722
8,927,097 8,927,097 --
38,113,801 10,565,839 377,608 97,797
City of Port Orchard
Fund Resources and Uses Arising from Cash Transactions
For the Year Ended December 31, 2020
The accompanying notes are an integral part of this statement.
Beginning Cash and Investments
308 Beginning Cash and Investments
388 / 588 Net Adjustments
Revenues
310 Taxes
320 Licenses and Permits
330 Intergovernmental Revenues
340 Charges for Goods and Services
350 Fines and Penalties
360 Miscellaneous Revenues
Total Revenues:
Expenditures
510 General Government
520 Public Safety
530 Utilities
540 Transportation
550 Natural/Economic Environment
560 Social Services
570 Culture and Recreation
Total Expenditures:
Excess (Deficiency) Revenues over Expenditures:
Other Increases in Fund Resources
391-393, 596 Debt Proceeds
397 Transfers-In
385 Special or Extraordinary Items
381, 382, 389,
395, 398
Other Resources
Total Other Increases in Fund Resources:
Other Decreases in Fund Resources
594-595 Capital Expenditures
591-593, 599 Debt Service
597 Transfers-Out
585 Special or Extraordinary Items
581, 582, 589 Other Uses
Total Other Decreases in Fund Resources:
Increase (Decrease) in Cash and Investments:
Ending Cash and Investments
50821 Nonspendable
50831 Restricted
50841 Committed
50851 Assigned
50891 Unassigned
Total Ending Cash and Investments
107 Community
Events
108 Paths &
Trails
109 Real Estate
Excise Tax
111 Impact
Mitigation Fee
151,872 9,918 2,456,557 1,760,925
----
102,138 -1,082,876 -
----
-1,113 --
---881,484
----
1,186 65 25,776 15,612
103,324 1,178 1,108,652 897,096
----
----
----
---47,310
43,195 ---
----
----
43,195 --47,310
60,129 1,178 1,108,652 849,786
----
----
----
----
----
----
----
--298,617 299,245
----
----
--298,617 299,245
60,129 1,178 810,035 550,541
----
212,002 11,096 3,266,592 2,311,466
----
----
----
212,002 11,096 3,266,592 2,311,466
City of Port Orchard
Fund Resources and Uses Arising from Cash Transactions
For the Year Ended December 31, 2020
The accompanying notes are an integral part of this statement.
Beginning Cash and Investments
308 Beginning Cash and Investments
388 / 588 Net Adjustments
Revenues
310 Taxes
320 Licenses and Permits
330 Intergovernmental Revenues
340 Charges for Goods and Services
350 Fines and Penalties
360 Miscellaneous Revenues
Total Revenues:
Expenditures
510 General Government
520 Public Safety
530 Utilities
540 Transportation
550 Natural/Economic Environment
560 Social Services
570 Culture and Recreation
Total Expenditures:
Excess (Deficiency) Revenues over Expenditures:
Other Increases in Fund Resources
391-393, 596 Debt Proceeds
397 Transfers-In
385 Special or Extraordinary Items
381, 382, 389,
395, 398
Other Resources
Total Other Increases in Fund Resources:
Other Decreases in Fund Resources
594-595 Capital Expenditures
591-593, 599 Debt Service
597 Transfers-Out
585 Special or Extraordinary Items
581, 582, 589 Other Uses
Total Other Decreases in Fund Resources:
Increase (Decrease) in Cash and Investments:
Ending Cash and Investments
50821 Nonspendable
50831 Restricted
50841 Committed
50851 Assigned
50891 Unassigned
Total Ending Cash and Investments
206 Bond
Redemption
Fund
302 Capital
Construction
304 Street
Capital Projects 411 Water Utility
-301,091 2,467,946 4,664,534
----
----
----
--454,399 7,857
---3,374,102
---10,430
-16,103 15,043 760,127
-16,103 469,442 4,152,516
----
----
---2,283,149
----
----
----
----
---2,283,149
-16,103 469,442 1,869,367
---1,697,545
298,006 42,473 257,383 -
----
---14,649
298,006 42,473 257,383 1,712,194
-120,960 1,462,256 3,439,669
298,006 --24,950
----
----
---2,400
298,006 120,960 1,462,256 3,467,019
-(62,384)(735,431)114,542
----
-15,000 677,331 -
----
-223,707 1,055,184 4,779,078
----
-238,707 1,732,515 4,779,078
City of Port Orchard
Fund Resources and Uses Arising from Cash Transactions
For the Year Ended December 31, 2020
The accompanying notes are an integral part of this statement.
Beginning Cash and Investments
308 Beginning Cash and Investments
388 / 588 Net Adjustments
Revenues
310 Taxes
320 Licenses and Permits
330 Intergovernmental Revenues
340 Charges for Goods and Services
350 Fines and Penalties
360 Miscellaneous Revenues
Total Revenues:
Expenditures
510 General Government
520 Public Safety
530 Utilities
540 Transportation
550 Natural/Economic Environment
560 Social Services
570 Culture and Recreation
Total Expenditures:
Excess (Deficiency) Revenues over Expenditures:
Other Increases in Fund Resources
391-393, 596 Debt Proceeds
397 Transfers-In
385 Special or Extraordinary Items
381, 382, 389,
395, 398
Other Resources
Total Other Increases in Fund Resources:
Other Decreases in Fund Resources
594-595 Capital Expenditures
591-593, 599 Debt Service
597 Transfers-Out
585 Special or Extraordinary Items
581, 582, 589 Other Uses
Total Other Decreases in Fund Resources:
Increase (Decrease) in Cash and Investments:
Ending Cash and Investments
50821 Nonspendable
50831 Restricted
50841 Committed
50851 Assigned
50891 Unassigned
Total Ending Cash and Investments
421 Storm
Drainage Utility
431 Sewer
Utility
500 Equipment
Rental and
Revolving
2,327,811 8,507,114 3,850,311
---
---
18,410 --
48,956 791,716 -
1,749,157 5,489,479 720,768
10,029 19,641 -
14,644 1,145,048 29,804
1,841,196 7,445,884 750,572
---
---
1,154,220 3,879,351 -
--304,420
---
---
---
1,154,220 3,879,351 304,420
686,976 3,566,533 446,152
---
---
---
9,180 939,153 13,730
9,180 939,153 13,730
535,762 3,366,260 816,962
176,990 --
---
---
-929,884 -
712,752 4,296,144 816,962
(16,596)209,542 (357,080)
---
---
---
2,311,214 8,716,657 3,493,230
---
2,311,214 8,716,657 3,493,230
City of Port Orchard
Fund Resources and Uses Arising from Cash Transactions
For the Year Ended December 31, 2020
The accompanying notes are an integral part of this statement.
308 Beginning Cash and Investments
388 & 588 Net Adjustments
310-390 Additions
510-590 Deductions
Net Increase (Decrease) in Cash and
Investments:
508 Ending Cash and Investments
Custodial
73
-
120,059
120,100
(41)
34
City of Port Orchard
Fiduciary Fund Resources and Uses Arising from Cash Transactions
For the Year Ended December 31, 2020
The accompanying notes are an integral part of this statement.
CITY OF PORT ORCHARD Notes to Financial Statements
December 31, 2020 Note 1-Summary of Significant Accounting Policies
The City of Port Orchard was incorporated on September 1, 1890 and operates under the laws of
the state of Washington applicable to a city. The City is a general-purpose local government and
provides public safety, street improvement, park and recreation, and general administrative
services. In addition, the City owns and operates a water, sewer, and storm drainage system.
The City reports financial activity in accordance with the Cash Basis Budgeting, Accounting and
Reporting System (BARS) Manual prescribed by the State Auditor’s Office under the authority of
Washington State law, Chapter 43.09 RCW. This manual prescribes a financial reporting
framework that differs from generally accepted accounting principles (GAAP) in the following
manner:
• Financial transactions are recognized on a cash basis of accounting as described below.
• Component units are required to be disclosed, but are not included in the financial
statements.
• Government-wide statements, as defined in GAAP, are not presented.
• All funds are presented, rather than a focus on major funds.
• The Schedule of Liabilities is required to be presented with the financial statements as
supplementary information.
• Supplementary information required by GAAP is not presented.
• Ending balances are presented using classifications that are similar to the ending balance
classification in GAAP.
A. Fund Accounting
Financial transactions of the government are reported in individual funds. Each fund uses a
separate set of self-balancing accounts that comprises its cash and investments, revenues and
expenditures. The government’s resources are allocated to and accounted for in individual funds
depending on their intended purpose. Each fund is reported as a separate column in the financial
statements, except for fiduciary funds, which are presented by fund types. The total column is
presented as “memo only” because any interfund activities are not eliminated. The following fund
types are used:
GOVERNMENTAL FUND TYPES:
General Fund
This fund is the primary operating fund of the government. It accounts for all financial resources
except those required or elected to be accounted for in another fund.
CITY OF PORT ORCHARD Notes to Financial Statements
December 31, 2020
Special Revenue Funds
These funds account for specific revenue sources that are restricted or committed to expenditures
for specified purposes of the government.
Debt Service Funds
These funds account for the financial resources that are restricted, committed, or assigned to
expenditures for principal, interest and related costs on general long-term debt.
Capital Projects Funds
These funds account for financial resources which are restricted, committed, or assigned for the
acquisition or construction of capital facilities or other capital assets.
PROPRIETARY FUND TYPES:
Enterprise Funds
These funds account for operations that provide goods or services to the general public and are
supported primarily through user charges.
Internal Service Funds
These funds account for operations that provide goods or services to other departments or funds
of the government on a cost reimbursement basis.
FIDUCIARY FUND TYPES:
Fiduciary funds account for assets held by the government in a trustee capacity or as an agent on
behalf of others.
Custodial Funds
These funds are used to account assets that the government holds on behalf of others in a custodial
capacity.
B. Basis of Accounting and Measurement Focus
Financial statements are prepared using the cash basis of accounting and measurement focus.
Revenues are recognized when cash is received and expenditures are recognized when paid.
In accordance with state law the City also recognizes expenditures paid during twenty days after
the close of the fiscal year for claims incurred during the previous period.
CITY OF PORT ORCHARD Notes to Financial Statements
December 31, 2020
C. Cash and Investments
See Note 3, Deposits and Investments.
D. Capital Assets
Capital assets are assets with an initial individual cost of more than $5,000 and an estimated useful
life in excess of one year. Capital assets and inventory are recorded as capital expenditures when
purchased.
E. Compensated Absences
Vacation leave may be accumulated up to 240 hours at year end and is payable upon separation or
retirement. Sick leave may be accumulated up to 960 hours at year end and for all employees
except LEOFF II employees upon separation or retirement employees do not receive payment for
unused sick leave. LEOFF II employees’ (excluding management) sick leave may be accumulated
up to 1040 hours and up to 400 hours is payable upon separation or retirement to the employee’s
respective medical health retirement/voluntary employee’s beneficiary association account
(HRA/VEBA). LEOFF II employees’ (excluding management) vacation leave may be
accumulated up to 320 hours and up to 240 hours is payable upon separation or retirement.
LEOFF II employees (excluding management) earn 120 hours holiday leave annually and may
carry over 96 hours at year end. Holiday leave is payable upon separation or retirement up to 96
hours. Payments are recognized as expenditures when paid.
F. Long-Term Debt
See Note 5, Long-term Debt.
G. Restricted and Committed Portion of Ending Cash and Investments
Beginning and Ending Cash and Investments are reported as restricted or committed when it is
subject to restrictions on use imposed by external parties or due to internal commitments
established by ordinance. When expenditures that meet restrictions are incurred, the City intends
to use the most restricted resources first.
Restrictions and commitments of Ending Cash and Investments consist of $7,115,621.
CITY OF PORT ORCHARD Notes to Financial Statements
December 31, 2020
Note 2 – Budget Compliance
A. Budgets
The City of Port Orchard adopts biennial appropriated budgets for all funds. These budgets are
appropriated at the fund level. The budget constitutes the legal authority for expenditures at that
level. Biennial appropriations for these funds lapse at the end of biennial period.
Biennial appropriated budgets are adopted on the same basis of accounting as used for financial
reporting.
The appropriated and actual expenditures for the legally adopted budgets were as follow:
Cash & Investments Purpose Amount
Restricted Affordable Housing 41,249$
Restricted Criminal Justice 377,608$
Restricted Law Enforcement Investigations 85,075$
Restricted Tourism 212,002$
Restricted Paths & Trails 11,096$
Restricted Capital Projects 3,943,923$
Restricted Parks Projects 255,009$
Restricted Transportation Projects 944,142$
Restricted McCormick Woods Transportation Projects 785,820$
Restricted Old Clifton/Anderson Hill Intersection Improvements 326,495$
Restricted Etta Turner Memorial Park Improvements 15,000$
Committed Recreational Programs, Activities, & Capital Projects 118,202$
Total 7,115,621.00$
CITY OF PORT ORCHARD Notes to Financial Statements
December 31, 2020
Fund 109 Real Estate Excise Tax (above) is reported on the financial statements as Fund 309 Real
Estate Excise Tax. Due to a change in accounting principles the Waste Water Treatment Facility Fee Fund 632 was previously considered a Fiduciary Fund therefore was not budgeted and included in the table above. However, it is reported as part of the Sewer Utility on the Financial Statements and when included does not exceed the Sewer Utility Budget.
Budgeted amounts are authorized to be transferred between departments within any fund; however, any revisions that alter the total expenditures of a fund, or that affect the number of authorized employee positions, salary ranges, hours, or other conditions of employment must be approved by the City’s legislative body.
Fund Final Appropriated
Biennial Budget 2019-
2020
2019
Actual
Expenditures
2020
Actual
Expenditures
Variance
Fund: 001 - Current Expense 25,486,196$ 10,663,852$ 10,976,373$ 3,845,971$
Fund: 002 - City Street Fund 4,502,462$ 1,915,436$ 1,338,029$ 1,248,997$
Fund: 003 - Stabilization Fund 2,100,000$ -$ -$ 2,100,000$
Fund: 103 - Criminal Justice 1,003,101$ 491,209$ 302,787$ 209,104$
Fund: 104 - Special Investigative Unit 85,461$ 3,025$ 1,812$ 80,624$
Fund: 107 - Community Events 335,246$ 102,403$ 43,195$ 189,648$
Fund: 108 - Paths & Trails 10,457$ -$ -$ 10,457$
Fund: 109 - Real Estate Excise Tax 3,409,946$ 660,093$ 298,617$ 2,451,236$
Fund: 111 - Impact Mitigation Fee 1,720,068$ 51,043$ 346,555$ 1,322,470$
Fund: 206 - Bond Redemption Fund 760,365$ 462,357$ 298,006$ 2$
Fund: 302 - Capital Construction 973,715$ 536,812$ 120,960$ 315,942$
Fund: 303 - Cumulative Reserve for Equipment Replacement -$ -$ -$ -$
Fund: 304 - Street Capital Projects 9,297,800$ 5,072,721$ 1,462,256$ 2,762,823$
Fund: 401 - Water-Sewer Utilities 3,435,558$ 3,426,725$ -$ 8,833$
Fund: 403 - Water-Sewer Cumulative Reserve 5,599,427$ 5,585,431$ -$ 13,996$
Fund: 411 - Water Operating 8,145,079$ 2,773,561$ 2,688,931$ 2,682,587$
Fund: 412 - Water Stabilization 390,000$ -$ -$ 390,000$
Fund: 413 - Water Capital 8,845,444$ 2,003,216$ 3,452,959$ 3,389,269$
Fund: 414 - Water Debt Service 130,128$ 56,728$ 24,950$ 48,450$
Fund: 421 - Storm Drainage Utility 5,062,657$ 1,876,056$ 1,349,443$ 1,837,159$
Fund: 422 - Storm Drainage Stabilization 175,200$ -$ -$ 175,200$
Fund: 423 - Storm Drainage Capital Facil 1,260,000$ 636,125$ 527,729$ 96,146$
Fund: 424 - Storm Drainage Debt Service 354,754$ 177,764$ 176,990$ -$
Fund: 431 - Sewer Operating 12,143,379$ 4,505,088$ 5,109,750$ 2,528,541$
Fund: 432 - Sewer Stabilization 606,700$ -$ -$ 606,700$
Fund: 433 - Sewer Capital 10,670,483$ 676,498$ 3,350,903$ 6,643,082$
Fund: 434 - Sewer Debt Service 30,128$ 30,128$ -$ -$
Fund: 500 - Equipment Rental and Revolving 5,391,677$ 870,957$ 1,121,382$ 3,399,338$
CITY OF PORT ORCHARD Notes to Financial Statements
December 31, 2020
Note 3–Deposits and Investments
Investments are reported at amortized cost. Deposits and investments by type at December 31,
2020 are as follows:
It is the City’s policy to invest all temporary cash surpluses. The interest on these investments is
prorated to the various funds.
Investments in the State Local Government Investment Pool (LGIP)
The city is a voluntary participant in the Local Government Investment Pool, an external
investment pool operated by the Washington State Treasurer. The pool is not rated and not
registered with the SEC. Rather, oversight is provided by the State Finance Committee in
accordance with Chapter 43.250 RCW. Investments in the LGIP are reported at amortized cost,
which is the same as the value of the pool per share. The LGIP does not impose any restrictions
on participant withdrawals.
The Office of the State Treasurer prepares a stand-alone financial report for the pool. A copy of
the report is available from the Office of the State Treasurer, PO Box 40200, Olympia,
Washington 98504-0200, online at www.tre.wa.gov.
Investments in Kitsap County Investment Pool
The city is an involuntary participant in the Kitsap County Investment Pool, an external
investment pool operated by the County Treasurer. The pool is not rated or registered with the
SEC. Rather, oversight is provided by the County Finance Committee in accordance with RCW
36.48.070. The city reports its investment in the pool at amortized cost, which is the same as the
value of the pool per share. The KCIP does not impose liquidity fees or redemption gates on
participant withdrawals.
Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in event of a failure of a depository financial
institution, the city would not be able to recover deposits or would not be able to recover
Type of Investment
City's Own
Investments
Investment held by city
as an agency for other
local governments Total
Cash on Deposit 792,893$ 34$ 792,927$
Washington State Local Government
Investment Pool (LGIP)22,889,062$ 22,889,062$
Kitsap County Investment Pool (KCIP)14,431,846$ 14,431,846$
Total 38,113,801$ 34$ 38,113,835$
CITY OF PORT ORCHARD Notes to Financial Statements
December 31, 2020 collateral securities that are in possession of an outside party. The city’s deposits and certificates
of deposit are mostly covered by federal depository insurance (FDIC) or by collateral held in a
multiple financial institution collateral pool administered by the Washington Public Deposit
Protection Commission (PDPC).
All investments are insured, registered or held by the city or its agent in the government’s name.
Compensating Balances
The amounts reported as cash and cash equivalents also include compensating balances maintained
with certain banks in lieu of payments for services rendered. The average compensating balance
maintained during 2020 was approximately $2,118,745.
Note 4 ‑ Property Tax
The county treasurer acts as an agent to collect property tax levied in the county for all taxing
authorities. Collections are distributed at the end of each month.
Property tax revenues are recognized when cash is received by the City. Delinquent taxes are
considered fully collectible because a lien affixes to the property after tax is levied.
The City’s regular levy for the year 2020 was $1.424737 per $1,000 on an assessed valuation of
$2,072,895,477 for a total regular levy of $2,953,332.
Note 5 – Long-Term Debt
Debt Service
The accompanying Schedule of Liabilities provides more details of the outstanding debt and
liabilities of the City and summarizes the City’s debt transactions for year ended December 31,
2020.
The debt service requirements for general obligation bonds, notes payable, and intergovernmental
loans are as follows:
CITY OF PORT ORCHARD Notes to Financial Statements
December 31, 2020
Note 6 – OPEB Plans
The LEOFF I Retiree Medical Plan is a closed, single-employer, defined-benefit OPEB plan
administered by the City as required by RCW 41.26. The plan pays for 100% of eligible retirees’
healthcare costs on a pay-as-you-go basis. As of December 31, 2020, the plan had four members,
all retirees. As of December 31, 2020, the city’s total OPEB liability was $2,091,401 as calculated
using the alternative measurement method. For the year ended December 31, 2020 the City paid
$34,908 in benefits.
Note 7 – Pension Plans
A. State Sponsored Pension Plans
Substantially all City’s full-time and qualifying part-time employees participate in the following
statewide retirement systems administered by the Washington State Department of Retirement
Systems (DRS), under cost-sharing, multiple-employer public employee defined benefit and
defined contribution retirement plans: Public Employees’ Retirement System (PERS) and Law
Enforcement Officers’ and Fire Fighters’ Retirement System (LEOFF).
The State Legislature establishes, and amends, laws pertaining to the creation and administration
of all public retirement systems.
The Department of Retirement Systems, a department within the primary government of the State
of Washington, issues a publicly available Comprehensive Annual Financial Report that includes
financial statements and required supplementary information for each plan. The DRS
Comprehensive Annual Financial Report may be obtained by writing to:
Due Date Principal Amount Interest Amount Total Amount
2021 622,762 181,663 804,425
2022 628,034 102,355 730,389
2023 638,312 94,449 732,761
2024 643,597 86,326 729,923
2025 653,889 78,092 731,981
2026-2030 3,367,177 260,012 3,627,189
2031-2035 2,185,613 54,281 2,239,893
2036-2037 512,580 7,912 520,492
Grand Total 9,251,966 865,090 10,117,056
CITY OF PORT ORCHARD Notes to Financial Statements
December 31, 2020 Department of Retirement Systems
Communications Unit
P.O. Box 48380
Olympia, WA 98540-8380
Also, the DRS Comprehensive Annual Financial Report may be downloaded from the DRS
website at www.drs.wa.gov.
At June 30, 2020, the City’s proportionate share of the collective net pension liabilities, as reported
on the Schedule of Liabilities, was as follows:
LEOFF Plan 1
The City also participates in LEOFF Plan 1. The LEOFF Plan 1 is fully funded and no further
employer contributions have been required since June 2000. If the plan becomes underfunded,
funding of the remaining liability will require new legislation. Starting on July 1, 2000, employers
and employees contribute zero percent.
LEOFF Plan 2
The City also participates in the LEOFF Plan 2. The Legislature, by means of a special funding
arrangement, appropriates money from the state general fund to supplement the current service
liability and fund the prior service costs of Plan 2 in accordance with the recommendations of the
Pension Funding Council and the LEOFF Plan 2 Retirement Board. This special funding situation
is not mandated by the state constitution and could be changed by statute.
Note 8 – Risk Management
The City of Port Orchard is a member of the Association of Washington Cities Risk
Management Service Agency (AWC RMSA). Chapter 48.62 RCW authorizes the governing
body of any one or more governmental entities to form together into or join a pool or
organization for the joint purchasing of insurance, and/or joint self-insuring, and/or joint hiring
or contracting for risk management services to the same extent that they may individually
purchase insurance, self-insure, or hire or contract for risk management services. An agreement
to form a pooling arrangement was made pursuant to the provisions of Chapter 39.34 RCW, the
Employer
Contributions Allocation %Liability (Asset)
PERS 1 218,881$ 0.030201%1,066,258$
PERS 2/3 360,734$ 0.039158%500,808$
LEOFF 1 -$ 0.006789%(128,211)$
LEOFF 2 115,867$ 0.059230%(1,208,206)$
CITY OF PORT ORCHARD Notes to Financial Statements
December 31, 2020 Interlocal Cooperation Act. The AWC RMSA was formed on January 1, 1989, when 32
municipalities in the State of Washington joined by signing an Interlocal Governmental
Agreement to pool their self-insured losses and jointly purchase insurance and administrative
services. As of December 31, 2020, 103 municipalities/entities participate in the AWC RMSA
pool.
The AWC RMSA allows members to establish a program of joint insurance and provides risk
management services to all members. All coverages, with the exception of pollution liability, are
on an occurrence basis. The AWC RMSA provides all risk property, comprehensive crime,
general liability, automobile liability, police liability, public officials’ liability, employee fidelity
and faithful performance, pollution liability, cyber liability, and equipment breakdown insurance
coverage. Equipment breakdown is included with the property insurance carrier and fidelity
(crime), pollution liability, and cyber liability coverages are stand-alone policies, which the
AWC RMSA procures for its members. The AWC RMSA also allows members with airports to
group purchase airport liability coverage.
Members pay an annual assessment to the AWC RMSA. The AWC RMSA is responsible for
payment of all covered causes of loss against the jurisdiction above the stated retention. All
members in the AWC RMSA have $15 million in both per occurrence and aggregate liability
limits. For the first $1 million in liability limits, AWC RMSA is self-insured for its Self-Insured
Retention (SIR) of $250,000, per occurrence, and is reinsured by National League of Cities
Mutual Insurance Company (NLC MIC) for the additional $750,000. The $9 million in excess
liability coverage limits is provided through an excess liability policy purchased from Argonaut
Insurance Company. The $5 million in excess liability coverage limits above the first layer of
excess coverage is purchased from Hallmark Specialty Insurance Company. Since AWC RMSA
is a cooperative program, there is joint liability among the participating members. The
reinsurance coverage is purchased through NLC MIC and excess property coverage is purchased
through Lexington Insurance Company and CHUBB in 2020, AWC RMSA carried a retention of
$200,000, NLC MIC reinsures up to $3 million, Lexington provides excess insurance up to $50
million, and limits up to $250 million. All commercial policies have been purchased through the
Pool’s Broker of Record, Aon.
Members contract to remain in the AWC RMSA pool for a minimum of one year and must give
a one-year notice before terminating participation. Even after termination, a member is still
responsible for contributions to the Pool for any unresolved, unreported, and in-process claims
for the period they were signatory to the Interlocal Governmental Agreement.
The AWC RMSA establishes a loss fund for both reported and unreported insured events, which
includes estimates of both future payments of losses and related claim adjustment expenses.
CITY OF PORT ORCHARD Notes to Financial Statements
December 31, 2020 In accordance with WAC 200.100.02023, the AWC RMSA is governed by a board of directors,
which is comprised of elected officials of participating members.
Note 9. Joint Ventures
In 1983, the City of Port Orchard and West Sound Utility District (previously the Karcher Creek
Sewer District) amended an intergovernmental agreement relating to the construction and
management of the secondary wastewater treatment facility. In April of 2014 the City and District
signed an interlocal agreement for the management and operation of the joint wastewater treatment
facility for an additional term of 25 years. This joint venture establishes a Sewer Advisory
Committee (SAC) consisting of three representatives from each entity who prepare and monitor
the Facility’s budget. The District and the City share 50% ownership in the facility’s total assets.
The Utility District is responsible for the daily operation of the facility. The participants pay their
share of the expenses based on their portion of flow into the facility. The City and the District pay
the joint venture an amount determined during the budget process to cover maintenance, operation,
capital improvements and debt monthly. The current cost sharing is 49.5% City and 50.5% District
and in 2020 the city paid $1,649,982.
The City was the lead agency on the wastewater treatment plant expansion project, and is the
signatory on two Public Works Trust Fund Loans for the Facility’s expansion. In 2004, the city
guaranteed two Public Works Trust Funds loans of the South Kitsap Water Reclamation Facility,
a legally separate entity. In the event that the South Kitsap Water Reclamation Facility is unable
to make a payment, City of Port Orchard will be required to meet the obligation. The total amount
of outstanding debt subject of this guarantee at year end was $2,545,190. Revenues of the facility
are used to make debt service payments on the two loans. Annually, the facility makes a payment
to the City to cover the debt service on these loans. The SAC recommended and the City Council
and the District Commissioners approved using a portion of Wastewater Treatment Facility Fees
collected by each jurisdiction to help make the annual debt payments. This cost sharing formula
is 50% and in 2020 each entity paid $200,000.
Note 10. Other Disclosures
At the year-end the city had a commitment for a development agreement with McCormick Land
Company. The agreement allows for a reimbursement for construction of the Glenwood Connector
Roadway and the Old Clifton/Feigley intersection for a total of $2,200,296.37. The reimbursement
is paid from the McCormick Woods Transportation Impact Fees collected by the city from
development within the McCormick Urban Village pursuant to the development agreement. The
reimbursement amount is set at 35% of the sub-area portion of the McCormick Woods
CITY OF PORT ORCHARD Notes to Financial Statements
December 31, 2020 Transportation Impact Fees collected by the city. In 2020, the city paid $47,310.01. The amount
outstanding as of December 31, 2020 is $1,542,239.64.
Note 11. COVID-19 Pandemic
In February 2020, the Governor of the state of Washington declared a state of emergency in
response to the spread of a deadly new virus known as COVID-19. In the months following the
declaration, precautionary measures to slow the spread of the virus were ordered. These measures
included closing schools, cancelling public events, limiting public and private gatherings, and
restricting business operations, travel and non-essential activities.
The City took decisive action early in the pandemic to postpone projects not yet underway and
slow spending on operational budgetary items. These actions were taken in an early effort to
prepare for a future reduction in revenues as the impacts of the pandemic had not yet materialized.
The City took extra measures to keep employees working by embracing technology to comply
with the restrictions of the Governor’s Order and Proclamations. The City followed the
Governor’s Proclamations regarding the utility system including suspension of penalties on
delinquent accounts and other collection processes which led to higher-than-normal delinquencies.
The city experienced an increase in unbudgeted expenditures related to COVID-19. The city
received $647,550 in CARES funding which provided significant funding to assist in preventing
the spread of the virus, maintain compliance with the governor’s emergency orders as well as assist
small businesses combating the economic effects. As a result of the various efforts by the
management team of the City, potential negative financial impacts continue to be monitored and
mitigated.
The length of time these measures will be in place, and the full extent of the financial impact on
the city is unknown at this time.
City of Port Orchard
Schedule 01
For the year ended December 31, 2020
MCAG Fund #Fund Name BARS Account BARS Name Amount
0455 001 Current Expense 3111000 Property Tax $1,908,325
0455 001 Current Expense 3131100 Local Retail Sales and
Use Tax
$5,763,046
0455 001 Current Expense 3132700 Affordable and
Supportive Housing
Sales and Use Tax
$41,249
0455 001 Current Expense 3164100 Business and
Occupation Taxes on
Utilities
$675,760
0455 001 Current Expense 3164200 Business and
Occupation Taxes on
Utilities
$158,190
0455 001 Current Expense 3164300 Business and
Occupation Taxes on
Utilities
$239,751
0455 001 Current Expense 3164400 Business and
Occupation Taxes on
Utilities
$271,849
0455 001 Current Expense 3164500 Business and
Occupation Taxes on
Utilities
$181,612
0455 001 Current Expense 3164600 Business and
Occupation Taxes on
Utilities
$143,927
0455 001 Current Expense 3164700 Business and
Occupation Taxes on
Utilities
$249,518
0455 001 Current Expense 3164800 Business and
Occupation Taxes on
Utilities
$85,316
0455 001 Current Expense 3168100 Gambling Tax - Punch
Boards and Pull Tabs
$69,737
0455 001 Current Expense 3168300 Gambling Tax -
Amusement Games
$1,022
0455 001 Current Expense 3172000 Leasehold Excise Tax $51,219
0455 001 Current Expense 3181100 Admissions Tax $13,951
0455 001 Current Expense 3213000 Police and Protective $1,000
0455 001 Current Expense 3216000 Professional and
Occupations
$95
0455 001 Current Expense 3217000 Amusements $700
0455 001 Current Expense 3219900 Other Business Licenses
and Permits
$77,560
0455 001 Current Expense 3219902 Other Business Licenses
and Permits
$770
0455 001 Current Expense 3221000 Buildings, Structures
and Equipment
$572,713
0455 001 Current Expense 3221001 Buildings, Structures
and Equipment
$7,210
0455 001 Current Expense 3223000 Animal Licenses $754
0455 001 Current Expense 3229000 Other Non-Business
Licenses and Permits
$1,785
0455 001 Current Expense 3331100 Federal Indirect Grant
from Department of
Commerce
$620,884
MCAG Fund #Fund Name BARS Account BARS Name Amount
0455 001 Current Expense 3332060 Federal Indirect Grant
from Department of
Transportation
$606
0455 001 Current Expense 3339700 Federal Indirect Grant
from Department of
Homeland Security
$10,208
0455 001 Current Expense 3340110 State Grant from
Criminal Justice Training
Commission
$4,000
0455 001 Current Expense 3340120 State Grant from Other
Judicial Agencies
$14,590
0455 001 Current Expense 3360084 Vessel Registration Fees $7,305
0455 001 Current Expense 3360642 Marijuana Excise Tax
Distribution
$53,573
0455 001 Current Expense 3360694 Liquor/Beer Excise Tax $90,701
0455 001 Current Expense 3360695 Liquor Control Board
Profits
$109,666
0455 001 Current Expense 3360695 Liquor Control Board
Profits
$5,842
0455 001 Current Expense 3370000 Local Grants,
Entitlements and Other
Payments
$61,597
0455 001 Current Expense 3371000 Local Grants,
Entitlements and Other
Payments
$415
0455 001 Current Expense 3413300 District/Municipal Court -
Administrative Fees
$3,326
0455 001 Current Expense 3416200 Word Processing,
Printing and Duplicating
Services -
Municipal/District Court
$130
0455 001 Current Expense 3418100 Data/Word Processing,
Printing, Duplicating and
IT Services
$2,922
0455 001 Current Expense 3419500 Legal Services $2,750
0455 001 Current Expense 3421000 Law Enforcement
Services
$60,760
0455 001 Current Expense 3423300 Detention and
Correction Services
$84,232
0455 001 Current Expense 3424000 Protective Inspection
Services
$260
0455 001 Current Expense 3424001 Protective Inspection
Services
$15,613
0455 001 Current Expense 3425000 Disaster Preparation
Services
$3,036
0455 001 Current Expense 3458100 Zoning and Subdivision
Services
$38,132
0455 001 Current Expense 3458300 Plan Checking Services $377,299
0455 001 Current Expense 3458301 Plan Checking Services $34,883
0455 001 Current Expense 3458900 Other Planning and
Development Services
$15,510
0455 001 Current Expense 3458901 Other Planning and
Development Services
$18,705
0455 001 Current Expense 3479000 Other Fees $100
0455 001 Current Expense 3523000 Proof of Motor Vehicle
Insurance
$182
0455 001 Current Expense 3524000 Boating Safety Penalties $309
MCAG Fund #Fund Name BARS Account BARS Name Amount
0455 001 Current Expense 3531000 Traffic Infraction
Penalties
$53,280
0455 001 Current Expense 3537000 Non-Traffic Infraction
Penalties
$2,178
0455 001 Current Expense 3540000 Civil Parking Infraction
Penalties
$73,191
0455 001 Current Expense 3552003 Driving Under Influence
(DUI) Fines
$1,873
0455 001 Current Expense 3558002 Other Criminal Traffic
Misdemeanor Fines
$20,915
0455 001 Current Expense 3565000 Investigative Fund
Assessments
$2,888
0455 001 Current Expense 3569000 Other Criminal Non-
Traffic Fines
$6,181
0455 001 Current Expense 3573300 Public Defense Cost $8,962
0455 001 Current Expense 3573700 District/Municipal Court
Cost Recoupments
$454
0455 001 Current Expense 3573701 District/Municipal Court
Cost Recoupments
$165
0455 001 Current Expense 3599000 Non-Court Fines and
Penalties
$400
0455 001 Current Expense 3611100 Investment Earnings $42,742
0455 001 Current Expense 3614000 Other Interest $7,234
0455 001 Current Expense 3614001 Other Interest $7,084
0455 001 Current Expense 3623000 Rents and Leases $111,466
0455 001 Current Expense 3624000 Rents and Leases $263
0455 001 Current Expense 3624100 Rents and Leases $275
0455 001 Current Expense 3625000 Rents and Leases $27,895
0455 001 Current Expense 3625100 Rents and Leases $75
0455 001 Current Expense 3671100 Contributions and
Donations from
Nongovernmental
Sources
$9,645
0455 001 Current Expense 3691000 Sale of Surplus $738
0455 001 Current Expense 3693000 Confiscated and
Forfeited Property
$1,962
0455 001 Current Expense 3694000 Judgments and
Settlements
$267
0455 001 Current Expense 3698100 Cash Adjustments $5
0455 001 Current Expense 3699100 Miscellaneous Other $39,279
0455 001 Current Expense 3111000 Property Tax $1,004,381
0455 001 Current Expense 3176000 Transportation Benefit
District Vehicle Fees
$244,867
0455 001 Current Expense 3224000 Street and Curb Permits $5,965
0455 001 Current Expense 3331100 Federal Indirect Grant
from Department of
Commerce
$6,166
0455 001 Current Expense 3360071 Multimodal
Transportation - Cities
$19,616
0455 001 Current Expense 3360087 Motor Vehicle Fuel Tax -
City Streets
$263,959
0455 001 Current Expense 3424000 Protective Inspection
Services
$1,050
0455 001 Current Expense 3458300 Plan Checking Services $400
MCAG Fund #Fund Name BARS Account BARS Name Amount
0455 001 Current Expense 3458900 Other Planning and
Development Services
$21,899
0455 001 Current Expense 3611100 Investment Earnings $6,879
0455 001 Current Expense 3625000 Rents and Leases $9,683
0455 001 Current Expense 3671100 Contributions and
Donations from
Nongovernmental
Sources
$983
0455 001 Current Expense 3691000 Sale of Surplus $177
0455 001 Current Expense 3694000 Judgments and
Settlements
$588
0455 001 Current Expense 3699100 Miscellaneous Other $81
0455 001 Current Expense 3611100 Investment Earnings $8,102
0455 103 Criminal Justice 3137100 Criminal Justice Sales
and Use Tax
$264,344
0455 103 Criminal Justice 3360620 Criminal Justice - Cities -
High Crime
$40,224
0455 103 Criminal Justice 3360621 Criminal Justice - Violent
Crimes/Population
$4,508
0455 103 Criminal Justice 3360626 Criminal Justice - Special
Programs
$16,134
0455 103 Criminal Justice 3360651 DUI and Other Criminal
Justice Assistance
$2,092
0455 103 Criminal Justice 3611100 Investment Earnings $2,766
0455 103 Criminal Justice 3699100 Miscellaneous Other $51
0455 104 Special Investigative Unit 3565000 Investigative Fund
Assessments
$2,795
0455 104 Special Investigative Unit 3611100 Investment Earnings $808
0455 104 Special Investigative Unit 3693000 Confiscated and
Forfeited Property
$1,194
0455 104 Special Investigative Unit 3699100 Miscellaneous Other $8
0455 107 Community Events 3133100 Hotel/Motel Sales and
Use Tax
$102,138
0455 107 Community Events 3611100 Investment Earnings $1,186
0455 108 Paths & Trails 3360087 Motor Vehicle Fuel Tax -
City Streets
$1,113
0455 108 Paths & Trails 3611100 Investment Earnings $65
0455 109 Real Estate Excise Tax 3183400 REET 1 - First Quarter
Percent
$541,438
0455 109 Real Estate Excise Tax 3183500 REET 2 - Second
Quarter Percent
$541,438
0455 109 Real Estate Excise Tax 3611100 Investment Earnings $25,776
0455 111 Impact Mitigation Fee 3611100 Investment Earnings $15,612
0455 111 Impact Mitigation Fee 3458500 Growth Management Act
(GMA) Impact Fees
$217,215
0455 111 Impact Mitigation Fee 3458501 Growth Management Act
(GMA) Impact Fees
$172,268
0455 111 Impact Mitigation Fee 3458502 Growth Management Act
(GMA) Impact Fees
$492,001
0455 302 Capital Construction 3611100 Investment Earnings $1,103
0455 302 Capital Construction 3671100 Contributions and
Donations from
Nongovernmental
Sources
$15,000
MCAG Fund #Fund Name BARS Account BARS Name Amount
0455 304 Street Capital Projects 3332020 Federal Indirect Grant
from Department of
Transportation
$63,706
0455 304 Street Capital Projects 3340380 State Grant from
Transportation
Improvement Board
(TIB)
$390,693
0455 304 Street Capital Projects 3611100 Investment Earnings $15,043
0455 411 Water Utility 3331100 Federal Indirect Grant
from Department of
Commerce
$7,857
0455 411 Water Utility 3434000 Water Sales and
Services
$2,449,179
0455 411 Water Utility 3434000 Water Sales and
Services
$694,819
0455 411 Water Utility 3434000 Water Sales and
Services
$136,584
0455 411 Water Utility 3434000 Water Sales and
Services
$9,372
0455 411 Water Utility 3434200 Water Sales and
Services
$36,990
0455 411 Water Utility 3434200 Water Sales and
Services
$35,859
0455 411 Water Utility 3458300 Plan Checking Services $10,249
0455 411 Water Utility 3458900 Other Planning and
Development Services
$1,050
0455 411 Water Utility 3590000 Non-Court Fines and
Penalties
$10,430
0455 411 Water Utility 3611100 Investment Earnings $15,190
0455 411 Water Utility 3620000 Rents and Leases $69,983
0455 411 Water Utility 3691000 Sale of Surplus $1,784
0455 411 Water Utility 3694000 Judgments and
Settlements
$868
0455 411 Water Utility 3699100 Miscellaneous Other $143
0455 411 Water Utility 3611100 Investment Earnings $686
0455 411 Water Utility 3611100 Investment Earnings $11,842
0455 411 Water Utility 3670000 Contributions and
Donations from
Nongovernmental
Sources
$659,631
0455 421 Storm Drainage Utility 3221000 Buildings, Structures
and Equipment
$18,410
0455 421 Storm Drainage Utility 3331100 Federal Indirect Grant
from Department of
Commerce
$4,928
0455 421 Storm Drainage Utility 3340310 State Grant from
Department of Ecology
$44,028
0455 421 Storm Drainage Utility 3431000 Storm Drainage Sales
and Services
$934,023
0455 421 Storm Drainage Utility 3431000 Storm Drainage Sales
and Services
$762,269
0455 421 Storm Drainage Utility 3431010 Storm Drainage Sales
and Services
$140
0455 421 Storm Drainage Utility 3431099 Storm Drainage Sales
and Services
$25,050
MCAG Fund #Fund Name BARS Account BARS Name Amount
0455 421 Storm Drainage Utility 3458900 Other Planning and
Development Services
$27,675
0455 421 Storm Drainage Utility 3590000 Non-Court Fines and
Penalties
$10,029
0455 421 Storm Drainage Utility 3611100 Investment Earnings $10,214
0455 421 Storm Drainage Utility 3691000 Sale of Surplus $177
0455 421 Storm Drainage Utility 3699100 Miscellaneous Other $52
0455 421 Storm Drainage Utility 3611100 Investment Earnings $1,073
0455 421 Storm Drainage Utility 3611100 Investment Earnings $3,128
0455 431 Sewer Utility 3331100 Federal Indirect Grant
from Department of
Commerce
$7,716
0455 431 Sewer Utility 3435000 Sewer/Reclaimed Water
Sales and Services
$4,420,771
0455 431 Sewer Utility 3435000 Sewer/Reclaimed Water
Sales and Services
$996,571
0455 431 Sewer Utility 3435000 Sewer/Reclaimed Water
Sales and Services
$26,777
0455 431 Sewer Utility 3435000 Sewer/Reclaimed Water
Sales and Services
$22,304
0455 431 Sewer Utility 3458300 Plan Checking Services $21,147
0455 431 Sewer Utility 3458900 Other Planning and
Development Services
$1,909
0455 431 Sewer Utility 3590000 Non-Court Fines and
Penalties
$19,641
0455 431 Sewer Utility 3611100 Investment Earnings $21,197
0455 431 Sewer Utility 3691000 Sale of Surplus $526
0455 431 Sewer Utility 3699100 Miscellaneous Other $8,996
0455 431 Sewer Utility 3611100 Investment Earnings $2,448
0455 431 Sewer Utility 3340420 State Grant from
Department of
Commerce
$784,000
0455 431 Sewer Utility 3611100 Investment Earnings $22,107
0455 431 Sewer Utility 3670000 Contributions and
Donations from
Nongovernmental
Sources
$652,100
0455 500 Equipment Rental and
Revolving
3480000 Internal Service Funds
Sales and Services
$152,486
0455 500 Equipment Rental and
Revolving
3480000 Internal Service Funds
Sales and Services
$129,728
0455 500 Equipment Rental and
Revolving
3480000 Internal Service Funds
Sales and Services
$62,126
0455 500 Equipment Rental and
Revolving
3480000 Internal Service Funds
Sales and Services
$61,832
0455 500 Equipment Rental and
Revolving
3480000 Internal Service Funds
Sales and Services
$60,333
0455 500 Equipment Rental and
Revolving
3480000 Internal Service Funds
Sales and Services
$40,004
0455 500 Equipment Rental and
Revolving
3480000 Internal Service Funds
Sales and Services
$36,174
0455 500 Equipment Rental and
Revolving
3480000 Internal Service Funds
Sales and Services
$31,581
0455 500 Equipment Rental and
Revolving
3480000 Internal Service Funds
Sales and Services
$30,310
MCAG Fund #Fund Name BARS Account BARS Name Amount
0455 500 Equipment Rental and
Revolving
3480000 Internal Service Funds
Sales and Services
$27,193
0455 500 Equipment Rental and
Revolving
3480000 Internal Service Funds
Sales and Services
$21,792
0455 500 Equipment Rental and
Revolving
3480000 Internal Service Funds
Sales and Services
$21,571
0455 500 Equipment Rental and
Revolving
3480000 Internal Service Funds
Sales and Services
$14,213
0455 500 Equipment Rental and
Revolving
3480000 Internal Service Funds
Sales and Services
$10,159
0455 500 Equipment Rental and
Revolving
3480000 Internal Service Funds
Sales and Services
$5,167
0455 500 Equipment Rental and
Revolving
3480000 Internal Service Funds
Sales and Services
$4,987
0455 500 Equipment Rental and
Revolving
3480000 Internal Service Funds
Sales and Services
$4,313
0455 500 Equipment Rental and
Revolving
3480000 Internal Service Funds
Sales and Services
$4,299
0455 500 Equipment Rental and
Revolving
3480000 Internal Service Funds
Sales and Services
$2,013
0455 500 Equipment Rental and
Revolving
3480000 Internal Service Funds
Sales and Services
$487
0455 500 Equipment Rental and
Revolving
3611100 Investment Earnings $22,044
0455 500 Equipment Rental and
Revolving
3699100 Miscellaneous Other $7,760
0455 431 Sewer Utility 3611100 Investment Earnings $20,379
0455 431 Sewer Utility 3670000 Contributions and
Donations from
Nongovernmental
Sources
$417,295
0455 001 Current Expense 3084100 Committed Cash and
Investments - Beginning
$104,251
0455 001 Current Expense 3089100 Unassigned Cash and
Investments - Beginning
$5,208,356
0455 001 Current Expense 3085100 Assigned Cash and
Investments - Beginning
$810,626
0455 001 Current Expense 3089100 Unassigned Cash and
Investments - Beginning
$1,358,732
0455 103 Criminal Justice 3083100 Restricted Cash and
Investments - Beginning
$350,277
0455 104 Special Investigative Unit 3085100 Assigned Cash and
Investments - Beginning
$12,799
0455 104 Special Investigative Unit 3083100 Restricted Cash and
Investments - Beginning
$82,005
0455 107 Community Events 3083100 Restricted Cash and
Investments - Beginning
$151,872
0455 108 Paths & Trails 3083100 Restricted Cash and
Investments - Beginning
$9,918
0455 109 Real Estate Excise Tax 3083100 Restricted Cash and
Investments - Beginning
$2,456,557
0455 109 Real Estate Excise Tax 3083100 Restricted Cash and
Investments - Beginning
$0
0455 111 Impact Mitigation Fee 3083100 Restricted Cash and
Investments - Beginning
$610,659
0455 111 Impact Mitigation Fee 3083100 Restricted Cash and
Investments - Beginning
$123,325
MCAG Fund #Fund Name BARS Account BARS Name Amount
0455 111 Impact Mitigation Fee 3083100 Restricted Cash and
Investments - Beginning
$702,981
0455 111 Impact Mitigation Fee 3083100 Restricted Cash and
Investments - Beginning
$323,960
0455 206 Bond Redemption Fund 3085100 Assigned Cash and
Investments - Beginning
$0
0455 302 Capital Construction 3085100 Assigned Cash and
Investments - Beginning
$301,091
0455 304 Street Capital Projects 3083100 Restricted Cash and
Investments - Beginning
$677,331
0455 304 Street Capital Projects 3083100 Restricted Cash and
Investments - Beginning
$1,100,411
0455 304 Street Capital Projects 3085100 Assigned Cash and
Investments - Beginning
$690,204
0455 411 Water Utility 3085100 Assigned Cash and
Investments - Beginning
$2,198,687
0455 411 Water Utility 3085100 Assigned Cash and
Investments - Beginning
$101,275
0455 411 Water Utility 3085100 Assigned Cash and
Investments - Beginning
$2,364,572
0455 411 Water Utility 3085100 Assigned Cash and
Investments - Beginning
$0
0455 421 Storm Drainage Utility 3085100 Assigned Cash and
Investments - Beginning
$1,536,289
0455 421 Storm Drainage Utility 3085100 Assigned Cash and
Investments - Beginning
$167,808
0455 421 Storm Drainage Utility 3085100 Assigned Cash and
Investments - Beginning
$623,714
0455 421 Storm Drainage Utility 3085100 Assigned Cash and
Investments - Beginning
$0
0455 431 Sewer Utility 3085100 Assigned Cash and
Investments - Beginning
$2,426,527
0455 431 Sewer Utility 3085100 Assigned Cash and
Investments - Beginning
$444,668
0455 431 Sewer Utility 3085100 Assigned Cash and
Investments - Beginning
$3,012,178
0455 500 Equipment Rental and
Revolving
3083100 Restricted Cash and
Investments - Beginning
$0
0455 500 Equipment Rental and
Revolving
3085100 Assigned Cash and
Investments - Beginning
$3,850,311
0455 631 Trust and Agency 3083100 Restricted Cash and
Investments - Beginning
$73
0455 431 Sewer Utility 3085100 Assigned Cash and
Investments - Beginning
$2,623,741
0455 001 Current Expense 5113010 Official Publication
Services
$62,705
0455 001 Current Expense 5113020 Official Publication
Services
$34,758
0455 001 Current Expense 5113040 Official Publication
Services
$3,679
0455 001 Current Expense 5116010 Legislative Activities $84,000
0455 001 Current Expense 5116020 Legislative Activities $11,699
0455 001 Current Expense 5116030 Legislative Activities $710
0455 001 Current Expense 5116040 Legislative Activities $29,470
0455 001 Current Expense 5117040 Lobbying Activities $46,625
MCAG Fund #Fund Name BARS Account BARS Name Amount
0455 001 Current Expense 5125010 Municipal Court $338,558
0455 001 Current Expense 5125020 Municipal Court $127,435
0455 001 Current Expense 5125030 Municipal Court $4,102
0455 001 Current Expense 5125040 Municipal Court $15,656
0455 001 Current Expense 5131010 Executive Office $59,222
0455 001 Current Expense 5131020 Executive Office $24,709
0455 001 Current Expense 5131030 Executive Office $49
0455 001 Current Expense 5131040 Executive Office $15,543
0455 001 Current Expense 5142310 Financial Services $246,251
0455 001 Current Expense 5142320 Financial Services $90,694
0455 001 Current Expense 5142330 Financial Services $4,609
0455 001 Current Expense 5142340 Financial Services $40,754
0455 001 Current Expense 5143010 Recording Services $81,445
0455 001 Current Expense 5143020 Recording Services $43,705
0455 001 Current Expense 5143030 Recording Services $1,908
0455 001 Current Expense 5143040 Recording Services $23,353
0455 001 Current Expense 5144040 Election Services $184
0455 001 Current Expense 5149040 Voters Registration
Services
$32,510
0455 001 Current Expense 5154140 External Legal Services -
Advice
$192,059
0455 001 Current Expense 5154540 External Legal Services -
Claims and Litigation
$114,656
0455 001 Current Expense 5159140 General Indigent
Defense
$157,531
0455 001 Current Expense 5179030 Other Employee Benefit
Programs
$2,068
0455 001 Current Expense 5179040 Other Employee Benefit
Programs
$1,013
0455 001 Current Expense 5179140 Other Employee Benefit
Programs
$26
0455 001 Current Expense 5181010 Personnel Services $71,481
0455 001 Current Expense 5181020 Personnel Services $29,681
0455 001 Current Expense 5181030 Personnel Services $1,404
0455 001 Current Expense 5181040 Personnel Services $40,533
0455 001 Current Expense 5182010 Property Management
Services
$59,160
0455 001 Current Expense 5182020 Property Management
Services
$17,280
0455 001 Current Expense 5182030 Property Management
Services
$1,355
0455 001 Current Expense 5182040 Property Management
Services
$38,102
0455 001 Current Expense 5183010 Maintenance/Security/In
surance/Janitorial
Services
$27,553
0455 001 Current Expense 5183020 Maintenance/Security/In
surance/Janitorial
Services
$10,579
0455 001 Current Expense 5183030 Maintenance/Security/In
surance/Janitorial
Services
$27,587
MCAG Fund #Fund Name BARS Account BARS Name Amount
0455 001 Current Expense 5183040 Maintenance/Security/In
surance/Janitorial
Services
$427,851
0455 001 Current Expense 5186340 General Grants,
Financial Assistance and
Other Distributions to
Others
$160,842
0455 001 Current Expense 5188810 Information Technology
Services
$93,544
0455 001 Current Expense 5188820 Information Technology
Services
$26,793
0455 001 Current Expense 5188830 Information Technology
Services
$116,880
0455 001 Current Expense 5188840 Information Technology
Services
$122,447
0455 001 Current Expense 5189040 Other Centralized
Services
$10,484
0455 001 Current Expense 5211010 Administration $523,251
0455 001 Current Expense 5211020 Administration $235,439
0455 001 Current Expense 5211030 Administration $20,986
0455 001 Current Expense 5211040 Administration $228,409
0455 001 Current Expense 5212110 Police Operations $83,843
0455 001 Current Expense 5212120 Police Operations $31,200
0455 001 Current Expense 5212130 Police Operations $1,826
0455 001 Current Expense 5212140 Police Operations $8,804
0455 001 Current Expense 5212210 Police Operations $1,577,909
0455 001 Current Expense 5212220 Police Operations $515,817
0455 001 Current Expense 5212230 Police Operations $4,717
0455 001 Current Expense 5212240 Police Operations $134,876
0455 001 Current Expense 5212310 Police Operations $7,569
0455 001 Current Expense 5212320 Police Operations $2,616
0455 001 Current Expense 5212330 Police Operations $2,337
0455 001 Current Expense 5212340 Police Operations $10,420
0455 001 Current Expense 5213010 Crime Prevention $66,758
0455 001 Current Expense 5213020 Crime Prevention $31,812
0455 001 Current Expense 5213030 Crime Prevention $62
0455 001 Current Expense 5213040 Crime Prevention $33,236
0455 001 Current Expense 5214030 Training $13,046
0455 001 Current Expense 5214040 Training $18,538
0455 001 Current Expense 5215040 Facilities $11,557
0455 001 Current Expense 5217010 Traffic Policing $199,789
0455 001 Current Expense 5217020 Traffic Policing $83,689
0455 001 Current Expense 5217030 Traffic Policing $1,906
0455 001 Current Expense 5217040 Traffic Policing $15,424
0455 001 Current Expense 5232010 Monitoring of Prisoners $6,072
0455 001 Current Expense 5232020 Monitoring of Prisoners $2,669
0455 001 Current Expense 5236030 Care and Custody of
Prisoners
$127
0455 001 Current Expense 5236040 Care and Custody of
Prisoners
$222,627
MCAG Fund #Fund Name BARS Account BARS Name Amount
0455 001 Current Expense 5242010 Inspections, Permits,
Certificates and Licenses
$228,700
0455 001 Current Expense 5242020 Inspections, Permits,
Certificates and Licenses
$83,729
0455 001 Current Expense 5242030 Inspections, Permits,
Certificates and Licenses
$2,950
0455 001 Current Expense 5242040 Inspections, Permits,
Certificates and Licenses
$115,129
0455 001 Current Expense 5251040 Administration $24,656
0455 001 Current Expense 5256040 Disaster Preparedness $1,140
0455 001 Current Expense 5537040 Pollution Control and
Remediation
$9,435
0455 001 Current Expense 5543040 Animal Control $47,849
0455 001 Current Expense 5586010 Planning $563,741
0455 001 Current Expense 5586020 Planning $208,639
0455 001 Current Expense 5586030 Planning $4,863
0455 001 Current Expense 5586040 Planning $313,846
0455 001 Current Expense 5593010 Property Development $1,679
0455 001 Current Expense 5593020 Property Development $910
0455 001 Current Expense 5593040 Property Development $1,740
0455 001 Current Expense 5620040 Public Health Services $43,170
0455 001 Current Expense 5660040 Chemical Dependency
Services
$5,117
0455 001 Current Expense 5725010 Facilities $1,494
0455 001 Current Expense 5725020 Facilities $474
0455 001 Current Expense 5725030 Facilities $25
0455 001 Current Expense 5725040 Facilities $106,148
0455 001 Current Expense 5739010 Other Cultural and
Community Events
$10,101
0455 001 Current Expense 5739020 Other Cultural and
Community Events
$3,970
0455 001 Current Expense 5739030 Other Cultural and
Community Events
$1,642
0455 001 Current Expense 5739040 Other Cultural and
Community Events
$3,771
0455 001 Current Expense 5755010 Multipurpose and
Community Centers
$1,329
0455 001 Current Expense 5755020 Multipurpose and
Community Centers
$404
0455 001 Current Expense 5755040 Multipurpose and
Community Centers
$197,372
0455 001 Current Expense 5768010 General Parks $188,680
0455 001 Current Expense 5768020 General Parks $59,296
0455 001 Current Expense 5768030 General Parks $19,325
0455 001 Current Expense 5768040 General Parks $168,257
0455 001 Current Expense 5423010 Roadway $22,780
0455 001 Current Expense 5423020 Roadway $9,297
0455 001 Current Expense 5423030 Roadway $3,367
0455 001 Current Expense 5423040 Roadway $19,052
0455 001 Current Expense 5425030 Structures $11
0455 001 Current Expense 5425040 Structures $13,447
MCAG Fund #Fund Name BARS Account BARS Name Amount
0455 001 Current Expense 5426110 Sidewalks $382
0455 001 Current Expense 5426120 Sidewalks $268
0455 001 Current Expense 5426210 Special Purpose Paths $5,239
0455 001 Current Expense 5426220 Special Purpose Paths $1,328
0455 001 Current Expense 5426230 Special Purpose Paths $817
0455 001 Current Expense 5426240 Special Purpose Paths $1,461
0455 001 Current Expense 5426310 Street Lighting $8,482
0455 001 Current Expense 5426320 Street Lighting $3,190
0455 001 Current Expense 5426330 Street Lighting $11,210
0455 001 Current Expense 5426340 Street Lighting $146,223
0455 001 Current Expense 5426410 Traffic Control Devices $41,694
0455 001 Current Expense 5426420 Traffic Control Devices $15,170
0455 001 Current Expense 5426430 Traffic Control Devices $27,003
0455 001 Current Expense 5426440 Traffic Control Devices $133,955
0455 001 Current Expense 5426510 Parking Facilities $1,819
0455 001 Current Expense 5426520 Parking Facilities $668
0455 001 Current Expense 5426530 Parking Facilities $1,128
0455 001 Current Expense 5426540 Parking Facilities $3,585
0455 001 Current Expense 5426610 Snow and Ice Control $11,166
0455 001 Current Expense 5426620 Snow and Ice Control $6,702
0455 001 Current Expense 5426630 Snow and Ice Control $22,419
0455 001 Current Expense 5426640 Snow and Ice Control $518
0455 001 Current Expense 5427010 Roadside $29,043
0455 001 Current Expense 5427020 Roadside $13,168
0455 001 Current Expense 5427030 Roadside $5,870
0455 001 Current Expense 5427040 Roadside $913
0455 001 Current Expense 5428010 Ancillary Operations $40
0455 001 Current Expense 5428020 Ancillary Operations $10
0455 001 Current Expense 5428040 Ancillary Operations $452
0455 001 Current Expense 5429030 Maintenance
Administration and
Overhead
$15
0455 001 Current Expense 5431010 Management $99,533
0455 001 Current Expense 5431020 Management $34,969
0455 001 Current Expense 5431030 Management $42
0455 001 Current Expense 5431040 Management $1,488
0455 001 Current Expense 5433010 General Services $308,689
0455 001 Current Expense 5433020 General Services $116,969
0455 001 Current Expense 5433030 General Services $8,992
0455 001 Current Expense 5433040 General Services $169,378
0455 001 Current Expense 5433140 General Services $1,001
0455 001 Current Expense 5435030 Facilities $3,525
0455 001 Current Expense 5435040 Facilities $21,943
0455 103 Criminal Justice 5211030 Administration $16,378
0455 103 Criminal Justice 5212210 Police Operations $99,920
0455 103 Criminal Justice 5212220 Police Operations $34,003
MCAG Fund #Fund Name BARS Account BARS Name Amount
0455 103 Criminal Justice 5212240 Police Operations $152,486
0455 104 Special Investigative Unit 5212140 Police Operations $1,812
0455 107 Community Events 5573010 Tourism $1,056
0455 107 Community Events 5573020 Tourism $427
0455 107 Community Events 5573040 Tourism $41,712
0455 111 Impact Mitigation Fee 5447040 Miscellaneous $47,310
0455 411 Water Utility 5341010 Water Utilities $667,867
0455 411 Water Utility 5341020 Water Utilities $293,360
0455 411 Water Utility 5341030 Water Utilities $15,141
0455 411 Water Utility 5341040 Water Utilities $819,307
0455 411 Water Utility 5342030 Water Utilities $98,047
0455 411 Water Utility 5342040 Water Utilities $33,686
0455 411 Water Utility 5343030 Water Utilities $185,657
0455 411 Water Utility 5343040 Water Utilities $168,961
0455 411 Water Utility 5344030 Water Utilities $798
0455 411 Water Utility 5344040 Water Utilities $325
0455 421 Storm Drainage Utility 5310030 Storm Drainage Utilities $23,738
0455 421 Storm Drainage Utility 5310040 Storm Drainage Utilities $104,837
0455 421 Storm Drainage Utility 5311010 Storm Drainage Utilities $481,260
0455 421 Storm Drainage Utility 5311020 Storm Drainage Utilities $198,908
0455 421 Storm Drainage Utility 5311030 Storm Drainage Utilities $12,235
0455 421 Storm Drainage Utility 5311040 Storm Drainage Utilities $333,242
0455 431 Sewer Utility 5351010 Sewer/Reclaimed Water
Utilities
$562,921
0455 431 Sewer Utility 5351020 Sewer/Reclaimed Water
Utilities
$235,321
0455 431 Sewer Utility 5351030 Sewer/Reclaimed Water
Utilities
$13,587
0455 431 Sewer Utility 5351040 Sewer/Reclaimed Water
Utilities
$729,317
0455 431 Sewer Utility 5352030 Sewer/Reclaimed Water
Utilities
$14,671
0455 431 Sewer Utility 5352040 Sewer/Reclaimed Water
Utilities
$1,725,864
0455 431 Sewer Utility 5353030 Sewer/Reclaimed Water
Utilities
$36,732
0455 431 Sewer Utility 5353040 Sewer/Reclaimed Water
Utilities
$360,938
0455 500 Equipment Rental and
Revolving
5483010 Mechanical Shops $68,901
0455 500 Equipment Rental and
Revolving
5483020 Mechanical Shops $29,771
0455 500 Equipment Rental and
Revolving
5483030 Mechanical Shops $28,806
0455 500 Equipment Rental and
Revolving
5483040 Mechanical Shops $53,403
0455 500 Equipment Rental and
Revolving
5487030 Motor Pool Services $100,644
0455 500 Equipment Rental and
Revolving
5487040 Motor Pool Services $22,895
MCAG Fund #Fund Name BARS Account BARS Name Amount
0455 431 Sewer Utility 5352040 Sewer/Reclaimed Water
Utilities
$200,000
0455 001 Current Expense 5083100 Restricted Cash and
Investments - Ending
$41,249
0455 001 Current Expense 5084100 Committed Cash and
Investments - Ending
$118,202
0455 001 Current Expense 5089100 Unassigned Cash and
Investments - Ending
$6,793,410
0455 001 Current Expense 5085100 Assigned Cash and
Investments - Ending
$1,479,291
0455 001 Current Expense 5089100 Unassigned Cash and
Investments - Ending
$2,133,687
0455 103 Criminal Justice 5083100 Restricted Cash and
Investments - Ending
$377,608
0455 104 Special Investigative Unit 5085100 Assigned Cash and
Investments - Ending
$12,722
0455 104 Special Investigative Unit 5083100 Restricted Cash and
Investments - Ending
$85,075
0455 107 Community Events 5083100 Restricted Cash and
Investments - Ending
$212,002
0455 108 Paths & Trails 5083100 Restricted Cash and
Investments - Ending
$11,096
0455 109 Real Estate Excise Tax 5083100 Restricted Cash and
Investments - Ending
$3,266,592
0455 109 Real Estate Excise Tax 5083100 Restricted Cash and
Investments - Ending
$0
0455 111 Impact Mitigation Fee 5083100 Restricted Cash and
Investments - Ending
$255,009
0455 111 Impact Mitigation Fee 5083100 Restricted Cash and
Investments - Ending
$944,142
0455 111 Impact Mitigation Fee 5083100 Restricted Cash and
Investments - Ending
$785,820
0455 111 Impact Mitigation Fee 5083100 Restricted Cash and
Investments - Ending
$326,495
0455 206 Bond Redemption Fund 5083100 Restricted Cash and
Investments - Ending
$0
0455 302 Capital Construction 5083100 Restricted Cash and
Investments - Ending
$15,000
0455 302 Capital Construction 5085100 Assigned Cash and
Investments - Ending
$223,707
0455 304 Street Capital Projects 5083100 Restricted Cash and
Investments - Ending
$677,331
0455 304 Street Capital Projects 5085100 Assigned Cash and
Investments - Ending
$1,055,184
0455 411 Water Utility 5085100 Assigned Cash and
Investments - Ending
$3,004,763
0455 411 Water Utility 5085100 Assigned Cash and
Investments - Ending
$391,961
0455 411 Water Utility 5085100 Assigned Cash and
Investments - Ending
$1,382,354
0455 411 Water Utility 5085100 Assigned Cash and
Investments - Ending
$0
0455 421 Storm Drainage Utility 5085100 Assigned Cash and
Investments - Ending
$2,033,020
0455 421 Storm Drainage Utility 5085100 Assigned Cash and
Investments - Ending
$179,081
MCAG Fund #Fund Name BARS Account BARS Name Amount
0455 421 Storm Drainage Utility 5085100 Assigned Cash and
Investments - Ending
$99,113
0455 421 Storm Drainage Utility 5085100 Assigned Cash and
Investments - Ending
$0
0455 431 Sewer Utility 5085100 Assigned Cash and
Investments - Ending
$2,873,601
0455 431 Sewer Utility 5085100 Assigned Cash and
Investments - Ending
$612,591
0455 431 Sewer Utility 5085100 Assigned Cash and
Investments - Ending
$2,369,050
0455 500 Equipment Rental and
Revolving
5085100 Assigned Cash and
Investments - Ending
$3,493,230
0455 631 Trust and Agency 5083100 Restricted Cash and
Investments - Ending
$34
0455 431 Sewer Utility 5085100 Assigned Cash and
Investments - Ending
$2,861,415
0455 001 Current Expense 3821000 Refundable Deposits $32,388
0455 001 Current Expense 3899000 Holding and Clearing
Account Transactions
$372
0455 001 Current Expense 3951000 Proceeds from Sales of
Capital Assets
$9
0455 001 Current Expense 3981000 Insurance Recoveries $6,348
0455 206 Bond Redemption Fund 3970000 Transfers-In $298,006
0455 302 Capital Construction 3970000 Transfers-In $42,473
0455 304 Street Capital Projects 3970000 Transfers-In $257,383
0455 411 Water Utility 3821000 Refundable Deposits $6,000
0455 411 Water Utility 3981000 Insurance Recoveries $8,649
0455 411 Water Utility 3918000 Intergovernmental
Loans
$1,697,545
0455 421 Storm Drainage Utility 3981000 Insurance Recoveries $9,180
0455 431 Sewer Utility 3899000 Holding and Clearing
Account Transactions
$9,269
0455 500 Equipment Rental and
Revolving
3951000 Proceeds from Sales of
Capital Assets
$775
0455 500 Equipment Rental and
Revolving
3952000 Compensation for
Loss/Impairment of
Capital Assets
$12,955
0455 631 Trust and Agency 3861200 Court Remittances $1,693
0455 631 Trust and Agency 3868300 Court Remittances $1,045
0455 631 Trust and Agency 3868331 Court Remittances $3,538
0455 631 Trust and Agency 3868332 Court Remittances $1,861
0455 631 Trust and Agency 3868400 Court Remittances $63
0455 631 Trust and Agency 3868800 Court Remittances $2,000
0455 631 Trust and Agency 3868909 Court Remittances $1,061
0455 631 Trust and Agency 3868912 Court Remittances $433
0455 631 Trust and Agency 3868913 Court Remittances $433
0455 631 Trust and Agency 3868914 Court Remittances $764
0455 631 Trust and Agency 3868915 Court Remittances $428
0455 631 Trust and Agency 3869017 Court Remittances $26
0455 631 Trust and Agency 3869100 Court Remittances $43,692
0455 631 Trust and Agency 3869200 Court Remittances $24,501
MCAG Fund #Fund Name BARS Account BARS Name Amount
0455 631 Trust and Agency 3869600 Court Remittances $29
0455 631 Trust and Agency 3869603 Court Remittances $46
0455 631 Trust and Agency 3869700 Court Remittances $11,581
0455 631 Trust and Agency 3869900 Court Remittances $310
0455 631 Trust and Agency 3893001 Custodial Type
Collections
$11,164
0455 631 Trust and Agency 3893002 Custodial Type
Collections
$10,479
0455 631 Trust and Agency 3893003 Custodial Type
Collections
$4,076
0455 631 Trust and Agency 3893004 Custodial Type
Collections
$480
0455 631 Trust and Agency 3893005 Custodial Type
Collections
$250
0455 631 Trust and Agency 3893006 Custodial Type
Collections
$106
0455 431 Sewer Utility 3823000 Non-Fiduciary
Collections for Others
$929,884
0455 001 Current Expense 5821000 Refund of Deposits $25,263
0455 001 Current Expense 5941260 Capital
Expenditures/Expenses -
Judicial Services
$11,034
0455 001 Current Expense 5941460 Capital
Expenditures/Expenses -
Financial, Recording,
and Election Services
$7,644
0455 001 Current Expense 5941460 Capital
Expenditures/Expenses -
Financial, Recording,
and Election Services
$9,977
0455 001 Current Expense 5941860 Capital
Expenditures/Expenses -
Centralized/General
Services
$9,147
0455 001 Current Expense 5942160 Capital
Expenditures/Expenses -
Law Enforcement
Services
$16,240
0455 001 Current Expense 5942460 Capital
Expenditures/Expenses -
Protective Inspection
Services
$1,456
0455 001 Current Expense 5945860 Capital
Expenditures/Expenses -
Community Planning
and Economic
Development
$13,104
0455 001 Current Expense 5944260 Capital
Expenditures/Expenses -
Roads/Streets Ordinary
Maintenance
$9,606
0455 109 Real Estate Excise Tax 5970000 Transfers-Out $298,617
0455 111 Impact Mitigation Fee 5970000 Transfers-Out $257,383
0455 111 Impact Mitigation Fee 5970100 Transfers-Out $41,862
0455 206 Bond Redemption Fund 5917670 Debt Repayment - Park
Facilities
$42,000
0455 206 Bond Redemption Fund 5919570 Debt Repayment -
Roads/Streets and Other
Infrastructure
$185,500
MCAG Fund #Fund Name BARS Account BARS Name Amount
0455 206 Bond Redemption Fund 5927680 Interest and Other Debt
Service Cost - Park
Facilities
$13,016
0455 206 Bond Redemption Fund 5929580 Interest and Other Debt
Service Cost -
Roads/Streets and Other
Infrastructure
$57,490
0455 302 Capital Construction 5941860 Capital
Expenditures/Expenses -
Centralized/General
Services
$78,487
0455 302 Capital Construction 5947660 Capital
Expenditures/Expenses -
Park Facilities
$42,473
0455 304 Street Capital Projects 5951060 Capital
Expenditures/Expenses -
Engineering
$760
0455 304 Street Capital Projects 5952010 Capital
Expenditures/Expenses -
Right-Of-Way
$26
0455 304 Street Capital Projects 5952020 Capital
Expenditures/Expenses -
Right-Of-Way
$11
0455 304 Street Capital Projects 5952060 Capital
Expenditures/Expenses -
Right-Of-Way
$966,041
0455 304 Street Capital Projects 5953060 Capital
Expenditures/Expenses -
Roadway
$495,418
0455 411 Water Utility 5821000 Refund of Deposits $2,400
0455 411 Water Utility 5943460 Capital
Expenditures/Expenses -
Water Utilities
$11,660
0455 411 Water Utility 5943410 Capital
Expenditures/Expenses -
Water Utilities
$19,461
0455 411 Water Utility 5943420 Capital
Expenditures/Expenses -
Water Utilities
$6,058
0455 411 Water Utility 5943460 Capital
Expenditures/Expenses -
Water Utilities
$3,402,490
0455 411 Water Utility 5913470 Debt Repayment -
Water Utilities
$24,950
0455 421 Storm Drainage Utility 5943160 Capital
Expenditures/Expenses -
Storm Drainage Utilities
$8,033
0455 421 Storm Drainage Utility 5943160 Capital
Expenditures/Expenses -
Storm Drainage Utilities
$527,729
0455 421 Storm Drainage Utility 5913170 Debt Repayment -
Storm Drainage Utilities
$10,928
0455 421 Storm Drainage Utility 5913170 Debt Repayment -
Storm Drainage Utilities
$122,500
0455 421 Storm Drainage Utility 5923180 Interest and Other Debt
Service Cost - Storm
Drainage Utilities
$5,597
0455 421 Storm Drainage Utility 5923180 Interest and Other Debt
Service Cost - Storm
Drainage Utilities
$37,965
MCAG Fund #Fund Name BARS Account BARS Name Amount
0455 431 Sewer Utility 5943560 Capital
Expenditures/Expenses -
Sewer/Reclaimed Water
Utilities
$15,358
0455 431 Sewer Utility 5943510 Capital
Expenditures/Expenses -
Sewer/Reclaimed Water
Utilities
$21,944
0455 431 Sewer Utility 5943520 Capital
Expenditures/Expenses -
Sewer/Reclaimed Water
Utilities
$6,874
0455 431 Sewer Utility 5943560 Capital
Expenditures/Expenses -
Sewer/Reclaimed Water
Utilities
$3,322,084
0455 500 Equipment Rental and
Revolving
5942160 Capital
Expenditures/Expenses -
Law Enforcement
Services
$66,010
0455 500 Equipment Rental and
Revolving
5943160 Capital
Expenditures/Expenses -
Storm Drainage Utilities
$409,836
0455 500 Equipment Rental and
Revolving
5943560 Capital
Expenditures/Expenses -
Sewer/Reclaimed Water
Utilities
$341,116
0455 631 Trust and Agency 5860200 Court Remittances $91,813
0455 631 Trust and Agency 5860300 Court Remittances $1,693
0455 631 Trust and Agency 5893000 Custodial Type
Remittances
$11,216
0455 631 Trust and Agency 5893000 Custodial Type
Remittances
$10,479
0455 631 Trust and Agency 5893000 Custodial Type
Remittances
$4,076
0455 631 Trust and Agency 5893000 Custodial Type
Remittances
$480
0455 631 Trust and Agency 5893000 Custodial Type
Remittances
$250
0455 631 Trust and Agency 5893000 Custodial Type
Remittances
$93
0455 431 Sewer Utility 5823000 Non-Fiduciary
Remittance for Others
$929,884
MCAG No 0455 City of Port Orchard
SCHEDULE SUMMARY OF BANK RECONCLIATION
For the Fiscal Year ended December 31, 2020
Receipts
(3)
Inter-bank
transfers In
(4)
Disbursements
(5)
Inter-bank
transfers out
(6)
Kitsap Bank Main Account $ 3,196,027 $ 21,480,671 $ 6,200,000 $ 28,539,104 $ - $ 2,337,594
Local Government Investment Pool (LGIP) $ 20,790,163 $ 7,298,899 $ - $ - $ 5,200,000 $ 22,889,062
Kitsap County Investment Pool (KCIP) $ 11,315,188 $ 4,116,658 $ - $ - $ 1,000,000 $ 14,431,846
Kitsap Bank Money Market Account $ 25,547 $ 51 $ - $ - $ - $ 25,598
Municipal Court $ 3,058 $ 31,534 $ 364,222 $ 25,501 $ 364,222 $ 9,091
Advance Travel $ 2,000 $ - $ 2,515 $ - $ 2,515 $ 2,000
Special Investigative Unit (SIU) $ 1,000 $ - $ - $ - $ - $ 1,000
Bank Totals 35,332,982$ 32,927,814$ 6,566,738$ 28,564,605$ 6,566,738$ 39,696,191$
Beginning Deposits in Transit (8) $ 4,096 $ (4,096)
Year-end Deposits in Transit (9) $ 9,923 $ 9,923
Beginning Outstanding & Open Period
Items (10) $ (912,630) $ (912,630)
Year-end Outstanding & Open Period Items
(11) $ 1,593,029 $ (1,593,029)
NSF Checks (12) $ (6,323) $ (6,323)
Cancellation of unredeemed
checks/warrants (13) +
Interfund transactions (14) $ 1,863,275 $ 1,863,275
Netted Transactions (15) $ (69,683) $ (69,683)
Authorized balance of revolving, petty cash
and change funds (16) $ 750 $ 750
Other Reconciling Items, net (17) + / - $ 80 $ 80 + / -
Reconciling Items Totals (907,784)$ 1,793,176$ 2,467,748$ (1,582,355)$
Beginning Cash &
Investment
Balance
(19)
Revenues &
Other Increases
(20)
Expenditures &
Other Decreases
(21)
Ending Cash &
Investment Balance
(22)
C4/C5 or Trial Balance Totals (18)34,425,199$ 34,720,990$ 31,032,353$ 38,113,835$
Unreconciled Variance (23)(0)$ 0$ 0$ 0$
RECONCILING ITEMS
FROM GENERAL LEDGER
FROM BANK STATEMENTS
Bank & Investment Account name
(1)
Beginning Bank
Balance
(2)
Deposits Withdrawals Ending Bank
Balance
(7)
ID. No.Description
Beginning
Balance Additions Reductions Ending BalanceDue Date
General Obligation Debt/Liabilities
251.11 G O Debt 5,190,000 -350,000 4,840,00012/1/2032
5,190,000 -350,000 4,840,000Total General Obligation Debt/Liabilities:
Revenue and Other (non G.O.) Debt/Liabilities
259.12 Compensated Absences 708,434 74,748 -783,182
263.62 Notes Payable 61,850 -24,950 36,90012/31/2043
264.30 Pension Liabilities 1,573,012 -5,945 1,567,067
263.82 Drinking Water State Revolving Fund
Loan
2,453,673 1,697,545 -4,151,21810/1/2038
263.82 Water Quality Loan 234,775 -10,928 223,8471/2/2037
264.40 OPEB Liabilities 2,185,619 -94,218 2,091,401
7,217,363 1,772,293 136,041 8,853,615Total Revenue and Other (non G.O.)
Debt/Liabilities:
13,693,615486,0411,772,29312,407,363Total Liabilities:
City of Port Orchard
Schedule of Liabilities
For the Year Ended December 31, 2020
For Fiscal Year ended December 31, 2020
SCHEDULE OF STATE FINANCIAL ASSISTANCE (unaudited)
City of Port Orchard
Grantor Program Title Identificaton
Number
Amount
State Grant from Criminal Justice Training
Commission
Denied Firearms Grant N/A 1,000
Sub-total:1,000
State Grant from Other Judicial Agencies
Court Interpreter services IAA21555 795
Funding for Public Defense
Improvement
GRT20023 14,000
Sub-total:14,795
State Grant from Department of Ecology
Model Toxics Control Operating Account SEASMP-1921-PoOrPW-
00074
16,800
Water Quality Combined Financial
Assistance
WQC-2018-PoOrPW-
00206
25,911
Water Quality Stormwater Capacity WQCSWCAP-1921-
PoOrPW-00005
50,000
Sub-total:92,711
State Grant from Department of Commerce
E2SHB 1923 Grant Selected actions to
increase residential building capacity
20-66314-045 25,000
Page: 1 of 2Report based on unaudited annual report submissions as of 5/28/2021
Grantor Program Title Identificaton
Number
Amount
The Local and Community Projects
Program
20-96627-155 784,000
Sub-total:809,000
State Grant from Transportation Improvement
Board (TIB)
Fuel Tax Grant Agreement 8-2-153(002)-1 25,060
Sub-total:25,060
State Grant from Department of Health
Office of Drinking Water Drinking Water
System Repairs & Consolidation
GVL247021 5,085
Sub-total:5,085
Grand total:947,651
Page: 2 of 2Report based on unaudited annual report submissions as of 5/28/2021
Federal Agency
(Pass-Through Agency)Federal Program
CFDA
Number
Other Award
Number
Expenditures
Passed through
to
Subrecipients Note
From Pass-
Through
Awards
From Direct
Awards Total
Highway Planning and Construction Cluster
FEDERAL HIGHWAY
ADMINISTRATION,
TRANSPORTATION,
DEPARTMENT OF (via WA State
Dept of Transportation)
Highway Planning and
Construction
20.205 STPE-0166
(008) / LA-6165
40,112 -40,112 -
Total Highway Planning and Construction Cluster: 40,112 -40,112 -
DEPARTMENTAL OFFICES,
TREASURY, DEPARTMENT OF
THE (via WA State Dept of
Commerce)
COVID 19 -
Coronavirus Relief Fund
21.019 20-6541C-288 647,550 -647,550 13,300
Drinking Water State Revolving Fund Cluster
ENVIRONMENTAL
PROTECTION AGENCY,
ENVIRONMENTAL
PROTECTION AGENCY (via WA
Dept of Health-Office of Drinking
Water / Public Works Board / WA
Department of Commerce)
Capitalization Grants for
Drinking Water State
Revolving Funds
66.468 DM13-952-185 1,952,195 -1,952,195 -3
Total Drinking Water State Revolving Fund Cluster: 1,952,195 -1,952,195 -
U.S. COAST GUARD,
HOMELAND SECURITY,
DEPARTMENT OF (via WA State
Parks & Recreation Commission)
Boating Safety Financial
Assistance
97.012 N/A 10,208 -10,208 -
Total Federal Awards Expended:2,650,065 -2,650,065 13,300
City of Port Orchard
Schedule of Expenditures of Federal Awards
For the Year Ended December 31, 2020
The accompanying notes are an integral part of this schedule.
CITY OF PORT ORCHARD
Notes to Schedule of Expenditures of Federal Awards
January 1, 2020 through December 31, 2020
NOTE 1. BASIS OF ACCOUNTING
This Schedule is prepared on the same basis of accounting as the City’s financial statements.
The City uses the cash basis of accounting, in accordance with the Cash Basis Budgeting,
Accounting and Reporting System (BARS) Manual prescribed by the State Auditor’s Office under
the authority of Washington State law, Chapter 43.09 RCW.
NOTE 2. – Federal De Minimis Indirect Cost Rate
The City has not elected to use the 10-percent de minimis indirect cost rate allowed under the
Uniform Guidance.
Note 3. – Federal Loans
The City was approved by the Environmental Protection Agency (EPA) and the Publics Works Trust
Board (PWB) to receive a Drinking Water State Revolving Fund Loan to improve its drinking water
system. The amount listed represents costs incurred during the year.
NOTE 4. PROGRAM COSTS
The amounts shown as current year expenditures represent only the federal grant portion of the
program costs. Entire program costs including the City’s portion are more than shown. Such
expenditures are recognized following, as applicable, either the cost principles in the OMB Circular
A-87, Cost Principles for State, Local, and Indian Tribal Governments, or the cost principles contained
in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administration Requirements, Cost
Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are
not allowable or are limited as to reimbursement.
GRANT DESCRIPTION:
US Department of Transportation- FHA / WSDOT - Bay Street Pedestrian Pathway
This WSDOT project constructs a 1-mile long multi-use (bike/pedestrian) pathway between Kitsap
Transits’ Downtown Foot Ferry and the Annapolis Dock Foot Ferry facilities.
COVID19-US Department of the Treasury /Wa State Dept of Commerce- Coronavirus Relief Fund
for Local Governments
To provide funds for costs incurred due to the public health emergency with respect to the
Coronavirus Disease 2019 (COVID-19).
US EPA Drinking Water State Revolving Fund Loan/ WA State Dept of Health-Well 13
Design and construct a well, including a new well house, site work, instrumentation, high efficiency
variable speed well pump, piping, telemetry, controls, stand by generator, landscaping, parking,
fencing security improvements and site restoration. This will provide a solution to declining yields
from existing City wells reduces dependency on neighboring water systems, improves water quality
and system reliability. This low interest federal loan is reimbursement based. The total cost of the
well project (a maximum of six million dollars) becomes a 20-year loan with annual principle and
interest payments beginning one year after the project completion date.
CITY OF PORT ORCHARD
Notes to Schedule of Expenditures of Federal Awards
January 1, 2020 through December 31, 2020
US Dept of Homeland Security / Washington State Parks Boating Safety
This grant allows funding for additional Police time, fuel and maintenance while utilizing our marine
vessel to protect the waterfront areas that border the City.
MCAG NO. 0455 CITY OF PORT ORCHARD
Labor Relations Consultant(S) For the Year Ended December 31, 2020
Schedule 19
Has your government engaged labor relations consultants? X Yes No If yes, please provide the following information for each consultant:
Name of firm: Summit Law Group
Name of consultant: Sofia Mabee
Business address: 315 5th Ave S. Suite 1000 Seattle, WA 98104
Amount paid to consultant during fiscal year: $ 10,758.00
Terms and conditions, as applicable, including: Rates (e.g., hourly, etc.): $330 per hour
Maximum compensation allowed:
Duration of services:
Services provided: Labor Negotiations
MCAG NO. 0455 CITY OF PORT ORCHARD
Labor Relations Consultant(S) For the Year Ended December 31, 2020
Schedule 19
Has your government engaged labor relations consultants? X Yes No If yes, please provide the following information for each consultant:
Name of firm: Inslee, Best, Doezie, & Ryder, P.S.
Name of consultant: Charlotte Archer
Business address: 10900 NE 4th Street Skyline Tower, Suite 1500 Bellevue, WA 98004
Amount paid to consultant during fiscal year: $ 2,310.00
Terms and conditions, as applicable, including: Rates (e.g., hourly, etc.): $240-265 per hour
Maximum compensation allowed:
Duration of services:
Services provided: Labor Negotiations