10/07/2021 - PacketRole of the Finance Committee
The finance committee provides oversight of city budgeting, financial planning, and financial reporting. The committee recommends long-range
financial goals along with funding strategies for the operating and capital budgets. Human resource issues requiring policy direction are brought
before the committee. The committee serves as the advisory forum for transportation and street maintenance funding, and funding relating to the
transportation benefit district.
Port Orchard
Council Special Finance Committee
Mid-Biennial Review and Modifications Discussion
October 07, 2021
3:00 pm
Join Zoom Meeting
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Meeting ID; 835 7883 0384
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1) Mid-Biennial Review Finance Director, Noah Crocker
a. Calendar
2) Budget Adjustments Finance Director, Noah Crocker
a. ERR Transfers to Services per change to account reporting
i. All ERR payments which were budget as transfers have been
budgeted to be expenses- No budgetary Impact
b. TIP 1.3 Bethel/Sedgwick Phase 1 to 2.04 Bethel-Lincoln
i. TIP 1.3 $500,000 re-allocated to TIP 2.04
c. TIP 1.5A Old Clifton Design 60% to 2.04 Bethel-Mitchel
i. TIP 1.5A $000,000 re-allocated to TIP 2.04
ii. TIP 1.5A budget adjusted to $250,000
3) Budget Modifications Finance Director, Noah Crocker
a. Summary Overview-Impact to Fund Balance
b. Recognized actions taken by City of Port Orchard
c. New Expenditure Request
d. Revenue Adjustments
e. Total Revenue
f. Transfers
g. Change in Reporting requirements Fund 632
Schedule Next Meeting Date
Mid-Biennial Budget Review Schedule
SEPTEMBER
Departments provided Budget Status Report
Finance Director reviews Budget Status Report with Mayor
Departments are consulted on possible modifications to the budget
Potential Department Director interview on modifications
OCTOBER
October 7, 2021 Council Finance Committee initial review of Status Report
October 19, 2021 Work Study Session Mid-Biennial Review modification
recommendations
October 26, 2021 Public Hearing on Revenue Sources leading to setting of 2022 Property
Tax Levy Collection
October 26, 2021 Hearing setting 2022 Property Tax Levy Collection
October 26,2021 Public Hearing on modifications to the Biennial Budget shall be
advertised at least once and shall be held no later than the first Monday in December
and may be continued from time to time.
At such hearing, the Council may consider a proposed Ordinance to carry out any
modification, subject to the other provisions on RCW 35.34.
NOVEMBER
DECEMBER
JANUARY
Finance Director records modifications to the Biennial Budget
10/7/2021 2:50:33 PM Page 1 of 3
Budget Adjustment Report
City of Port Orchard Adjustment Detail
For Date Range: 01/01/2021 - 12/31/2022
Original Budget Budget Adjustments Current BudgetAccount Number Account Name
Post Date AmountAdjustment DescriptionAdjustment Number Packet Number
Budget Code: 2021 3-Final - 2021 3-Final Fiscal: 2021
Fund: 111 - Impact Mitigation Fee
Expense
111.06.597.00.00 Transfers-Out MW Transport 450,000.00 0.00 450,000.00
TIP 1.5A-Funds Re-allocated to TIP 2.04 & redu…-450,000.00BA000004306/30/2021GLPKT03612
TIP 1.5A-Old Clifton RD-30% Corridor- Design 6…250,000.00BA000004306/30/2021GLPKT03612
TIP 2.04 Bethel Mitchell Design (Re-allocated f…200,000.00BA000004306/30/2021GLPKT03612
111.06.597.04.00 Transfers Out 300,000.00 0.00 300,000.00
TIP 1.3 Re-allocated to TIP 2.04 Bethel Lincoln …-300,000.00BA000004306/30/2021GLPKT03612
TIP 2.04 Bethel Lincoln Design (Re-allocated fr…300,000.00BA000004306/30/2021GLPKT03612
750,000.00 0.00 750,000.00Expense Total:
750,000.00 0.00 750,000.00Fund 111 Total:
750,000.00 0.00 750,000.00Budget Code 2021 3-Final Total:
Budget Adjustment Report For Date Range: 01/01/2021 - 12/31/2022
10/7/2021 2:50:33 PM Page 2 of 3
Original Budget Budget Adjustments Current BudgetAccount Number Account Name
Post Date AmountAdjustment DescriptionAdjustment Number Packet Number
Budget Code: 2022 3-Final - 2022 3-Final Fiscal: 2022
Fund: 111 - Impact Mitigation Fee
Expense
111.06.597.04.00 Transfers Out 200,000.00 0.00 200,000.00
TIP 1.3 Re-allocated to TIP 2.04 Bethel Lincoln …-200,000.00BA000004401/01/2022GLPKT03613
TIP 2.04 Bethel Lincoln Design (Re-allocated fr…200,000.00BA000004401/01/2022GLPKT03613
200,000.00 0.00 200,000.00Expense Total:
200,000.00 0.00 200,000.00Fund 111 Total:
200,000.00 0.00 200,000.00Budget Code 2022 3-Final Total:
Budget Adjustment Report For Date Range: 01/01/2021 - 12/31/2022
10/7/2021 2:50:33 PM Page 3 of 3
Fund SummaryDescription
Original Budget Budget Adjustments Current BudgetFundDescription
Budget Code: 2021 3-Final - 2021 3-Final Fiscal: 2021
111 750,000.00 0.00 750,000.00
750,000.00 0.00 750,000.00Budget Code 2021 3-Final Total:
Budget Code: 2022 3-Final - 2022 3-Final Fiscal: 2022
111 200,000.00 0.00 200,000.00
200,000.00 0.00 200,000.00Budget Code 2022 3-Final Total:
Fund Total Expense Total Revenue
Net Impact of
Modification
001 Fund: 001 - Current Expense 5,752,135 7,137,301 1,385,166
002 Fund: 002 - City Street Fund 2,361,472 2,430,071 68,599
003 Fund: 003 - Stabilization Fund - 393,687 393,687
103 Fund: 103 - Criminal Justice 7,525 108,608 101,083
104 Fund: 104 - Special Investigative Unit - 3,797 3,797
107 Fund: 107 - Community Events 540 12,002 11,462
108 Fund: 108 - Paths & Trails - 196 196
109 Fund: 109 - Real Estate Excise Tax 336,000 1,339,992 1,003,992
111 Fund: 111 - Impact Mitigation Fee 1,335,000 1,723,967 388,967
302 Fund: 302 - Capital Construction 2,948,000 2,956,707 8,707
304 Fund: 304 - Street Capital Projects 2,577,300 2,950,748 373,448
411 Fund: 411 - Water Operating 239,626 1,189,663 950,036
412 Fund: 412 - Water Stabilization - 33,216 33,216
413 Fund: 413 - Water Capital 2,050,000 455,554 (1,594,446)
421 Fund: 421 - Storm Drainage Utility 217,087 275,220 58,133
422 Fund: 422 - Storm Drainage Stabilization - 30,631 30,631
423 Fund: 423 - Storm Drainage Capital Facil - 69,013 69,013
431 Fund: 431 - Sewer Operating 1,145,944 1,052,101 (93,843)
433 Fund: 433 - Sewer Capital 6,050,425 10,954,050 4,903,625
500 Fund: 500 - Equipment Rental and Revolving 420,800 343,630 (77,170)
Total 25,441,855 33,527,118 8,085,263
Restricted Funding
*Fund: 001 - Current Expense-ARPA 510,539
*Fund: 001 - Current Expense-Affordable Housing 40,102
*Fund: 001 - Current Expense-Recreation Reserve 6,250
*Fund: 001 -Obligated Personel Future Salary & Benefits 574,621
Fund: 001- Total-Restricted & Obligated 1,131,512
Fund: 001- Total-Unrestricted & Obligated 253,654
2021 - 2022 Biennial Review and Modifications Summary
Actions Already Taken by City Amount Mayor Approved Fund(s)
Finance Comittee
Approved
Administation 85,000
Gorst Coalition 35,000 Y 001
Additional-Regular Legal Services 50,000 Y 001
Police 25,000
Background process (plus poly, psych, medical) 25,000 Y 001
Community Development 481,536
Defund: Buildable Lands Consultant (4,000)Y 001
Defund: Flood Hazard Consultant (12,000)Y 001
Defund: 2021 SMP (15,000)Y 001
SKFR Inspection & Review 55,800 Y 001
Building Inspection Consultant 275,000 Y 001
GGLO Contract Downtown Subarea Grant Funded 46,736 Y 001
Rice Fergus Miller Contract C066-21 SKCEC Includes CA #1 Port/Orchard Street Plaza & Bay Street Improvements 115,000 Y 001
SKCEC Lease to Private Business (Excise Tax) 20,000 Y 001
Public Works 12,170,481
Judgement & Settlements 60,000 Y 001
Citywide Street Lights -LED HSIP Fed Grant 55,000 Y 002
Lippert Sidewalk & Pavement Repair -CDBG Grant ($244580.32)244,581 Y 002
Citywide Street Lights -LED TIB State Grant 200,000 Y 002
Increase in signs purchased as well as additional necessary barricades due to changes in special event requirements 10,000 Y 002
Increase traffic control svs expense due to increased expense for striping contract, unexpeceted guardrail rprs and increase for annual signal maintenance 75,000 Y 002
Sidney Repairs St/Sidewalks (portion of project) 210,500 Y 002
Sidney Repairs Sewer (portion of project) 210,500 Y 431
City Hall Design Contract Original ($106,500) Amendement #1 ($394,676), Amendment #2 ($39,090)220,000 Y 302
TIP 1.7 (Used to be 2.04) Bethel Sedgwick Corridor Ph5A Bethel Lincoln RAB -Design and Local Match (Project Cost $2.9 million)1,000,000 Y 304
TIP 1.7 (Used to be 2.04) Bethel Sedgwick Corridor Ph5A Bethel Lincoln RAB -Construction Grant Project Cost $2.9 Mil 1,500,000 Y 304
MW Splashpad $115 budgeted need additional funds to equal $250K 135,000 Y 302
C070-21 KitsapBank- C082-19KPFD- Task 4-Kitsap Bank Property Purchase (Local Funds) 300,000 Y 302
C070-21KitsapBank- C082-19KPFD-Task 4-Kitsap Bank Property Purchase (Commerce Grant)1,200,000 Y 302
C070-21KitsapBank- C082-19KPFD-Task 4-Kitsap Bank Property Purchase (PFD C082-19)1,000,000 Y 302
Pottery Sewer Lift Station Emergency Repair-Offset by up to $500k PWB Loan 500,000 Y 431
Marina Sewer Pump Station to Fully Funded $13M-ECY Loan 5,249,900 Y 433
Personnel Costs 739,518
Remove: Office Assistant II (166,809)Y Multi
Add: HR Specialist 173,247 Y Multi
Add: Assistant Planner 173,578 Y 001
Add: PW-Personnel 163,701 Y 002
Add: PW-Personnel 163,701 Y 431
Add: PW-Laborer 127,267 Y 002
Remove: Permit Clerk (163,468)Y 001
Add: Permit Tech 172,982 Y 001
Remove: Permit Clerk (Part Time)(100,915)Y 001
Add: Permit Clerk (Full Time) 196,234 Y 001
Total 13,501,535
New Requests Amount Mayor
Approved Fund(s)Finance Comittee
Approved
Administation 10,000
Small Business Development Center 10,000 Y 001
Police 412,250
Police Executive training/travel 2,500 Y 001
PoliceOne - officer wellness training (yearly subscription) 750 Y 001
Police Investigative-Office supplies 1,000 Y 001
Police Marine Additional Fuel costs 1,000 Y 001
Derlict Vessel Destruction 50,000 Y 001
DEM-Budget Increase Request 7,000 Y 001
Body Cameras 350,000 N 001
Community Development 980,000
Software Purchase-DCD 10,000 Y 001
2022 Subarea Plan Consultant - Bethel Sedgwick 100,000 Y 001
2022-Critical Areas Code Periodic Update (state mandate) 60,000 Y 001
Rice Fergus Miller Contract C082-19 Proposed Change Order #3 (Orchard/Fredrick street and Plaza) 110,000 Y 001
Rice Fergus Miller C082-19 Contract Task #4 600,000 Y 001
2022 Subarea Plan Consultant - Mile Hill Center 100,000 N 001
Public Works 4,681,000
Council Chambers (Audio & Video) 75,000 Y 001
16 Street Trees Sidney Ave Kitsap to Dekalb 8,000 Y 002
Snow & Ice Additional funds for salaries/benefits winter 2021-2022 35,000 Y 002
Transportation Element Update-Additional Funding for the plan 20,000 Y 002
Siding Replacement & Paint Ext DCD Building 20,000 Y 302
GO4 Charging Station (Shop & City Hall) 10,000 Y 302
Key Cards 720 Prospect & City Hall 38,000 Y 302
City Hall Solar System Grant Support 25,000 Y 302
Old Clifton Road Design only $250 add back $200,000 (Subject to Impact Fee's and Timing of projecct) 200,000 Y 304
TIP 1.8 Bethel Sedgwick Corridor Ph1A-DN & RW-Blueberry RAB-Funded by Developer Fee ($234K) & (116 REET) 350,000 Y 304
Well #13-Design 90%-100% (ARPA)300,000 Y 413
McCormick Woods Water Intertie at Old Clifton Design -ARPA Funding 600,000 Y 413
Melcher Water Pump Station Rehab-Offset by up to $500k PWB loan 500,000 Y 413
Sedgwick Booster Station (390 Zone)-Offset by up to $650k PWB loan 650,000 Y 413
Sewer Lift Stations Controls Upgrade-Offset by $800k PWB loan 800,000 Y 433
Increase for lift station repairs contracts- needed to keep the systems operational. 50,000 Y 431
Council Retreat -Street Preservation & Maintenance 1,000,000 Y 002
Equipment Rental & Revolving Fund 299,750
Mechanic Request for Additional Equipment & Tools 15,750 Y 500-Multi
Additions to the Fleet:
Department of Community Development (Purchase of Police Highlander) 10,500 Y 500-001
Public Works Parks EV Max 45,500 Y 500-001
Public Works Street Truck 57,000 Y 500-002
Public Works Water Truck 57,000 Y 500-411
Public Works Storm Truck 57,000 Y 500-421
Public Works Sewer Truck 57,000 Y 500-431
Personnel Requests 1,093,319
Add: Records Evidence Specialist (Starting July 1,2022) 59,703 Y 001
Remove: Associate Planner Long Range (164,112)Y 001
Add: Senior Planner 164,112 Y 001
Remove: Associate Planner (142,598)Y 001
Add: Senior Planner 149,590 Y 001
Add: Mechanic 116,200 Y 500-Multi
Add: Utility Compliance Specialist 141,019 Y Utilities
Add: Accounting Assistant II 104,383 Y Utilities
Mayor Vehicle Stipend 6,000 Y 001
Judge Contract Increase 20,000 Y 001
Salary and Benefit Cost Updates/Projections 639,022 Y Multi
Total 7,476,319
Revenue Adjustments Amount Mayor
Approved Fund(s)
Finance
Comittee
Approved
Adjustments 6,449,072
Sales Tax 1,500,000 Y 001
License & Permits For Building 374,300 Y 001
Federal Direct-US Treasury- ARPA 1,410,539 Y 001
Zoning & Subdivision Fee's 25,000 Y 001
Plan Checking Fees 250,000 Y 001
TBD Vehicle Fees 390,000 Y 002
REET 1 425,000 Y 109
REET 2 425,000 Y 109
Park Impact Fee's 215,000 Y 111
Transportation Impact Fees (2021) 700,000 Y 111
Transportation Impact Fees (2022) 500,000 Y 111
Blue Berry Bethel Agreement 234,233 Y 304
Grants and Loans 16,649,580
2022 Rice Fergus Miller Contract Task #4 under PFD Contract only has $600,000 600,000 Y 001
Lippert Sidewalk & pavement Rpr -CDBG Grant ($244580.32)244,580 Y 002
Citywide Street Lights -LED HSIP Fed Grant 55,000 Y 002
Citywide Street Lights -LED TIB STate Grant 200,000 Y 002
TIP 2.04-TIP 1.7 Bethel Sedgwick Corridor Ph5A Bethel Lincoln RAB -Construction Grant 1,500,000 Y 304
Melcher Water Pump Station Rehabilition-$500k PWB loan 500,000 Y 413
Sedgwick Booster Station (390 Zone)-Up to $650k PWB loan 650,000 Y 413
Pottery Sewer Lift Station EMERGENCY- Up to $500k PWB Loan 500,000 Y 433
Marina SW Pump Station-DOE Additional Loan Proceeds 8,900,000 Y 433
Sewer Lift Stations controls upgrade-$800k PWB loan 800,000 Y 433
Well 11-Design (PWB- Pre-Construction Loan)500,000 Y 413
C070-21 KitsapBank- C082-19KPFD-Task 4-Kitsap Bank Property Purchase (Commerce Grant)1,200,000 Y 302
C070-21 KitsapBank- C082-19KPFD-Task 4-Kitsap Bank Property Purchase (PFD C082-19)1,000,000 Y 302
Total 23,098,652
Transfers Amount Mayor
Approved
Fund (s)
Expenses
Fund (s)
Revenues
Finance
Comittee
Approved
4,493,130
McCormick Woods Water Intertie at Old Clifton Design -ARPA Funding 600,000 Y 001 413
Well#13- 90% to 100% Design- ARPA Funding 300,000 Y 001 413
C070-21 KitsapBank- C082-19KPFD- Task 4-Kitsap Bank Property Purchase (Local Funds)300,000 Y 001 302
Siding Replacement & Paint Ext DCD Building 20,000 Y 001 302
GO4 Charging Station 10,000 Y 001 302
Key Cards 720 Prospect & City Hall 38,000 Y 001 302
City Hall Solar System Grant Support 25,000 Y 001 302
Council Retreat- Request Street Pavement Preservation 1,000,000 Y 001 002
Increase Transportation funds for Lund Bridge, Pavement Preservation, Crack&Seal (previously 304) now from 001 472,700 Y 001 002
Reduce Transportation funds for Lund Bridge (previously 304) (272,700) Y 304 002
Reduce Transportation funds for Pavement Preservation (previously 304) (150,000) Y 304 002
Reduce Transportation funds for Crack & Seal Program (previously 304) (50,000) Y 304 002
TIP 2.04-1.4 Match-TIP 1.7 Bethel Sedgwick Corridor Ph5A Bethel Lincoln RAB -Moves forward dependant upon award of Grant funding HSIP 1.5 awarded -
2021 800,000 Y 111 304
TIP 2.04-1.4 Match-TIP 1.7 Bethel Sedgwick Corridor Ph5A Bethel Lincoln RAB -Moves forward dependant upon award of Grant funding HSIP 1.5 awarded -
2022 200,000 Y 111 304
TIP 1.5 Old Clifton Road Design only $250 add back $200,000 (Subject to Impact Fee's and Timing of projecct)-McCormick Transportation Impact Fee
56,450 Y 111 304
TIP 1.5 Old Clifton Road Design only $250 add back $200,000 (Subject to Impact Fee's and Timing of projecct)-Transportation Impact Fee 143,550 Y 111 304
TIP 1.8 Bethel Sedgwick Corridor Ph1A-DN & RW-Blueberry RAB-BlueberryProceeds ($234K)+ ($116k) =Project Cost $350k 116,000 Y 109 304
City Hall Design Contract Original $106,500 Amendment #1 ($394,676), Amendment #2($39,090)220,000 Y 109 302
MW Splashpad $115 budgeted need additional funds to equal $250K 135,000 Y 111 302
McCormick Sewer Lift Station #2 50,000 Y 431 433
Stabilization Contribution Target 17%-001 & 002 360,000 Y 001 003
Stabilization Contribution Target 25%-411 31,255 Y 411 412
Stabilization Contribution Target 25%-421 26,750 Y 421 422
Stabilization Contribution Target 25%-431 61,125 Y 431 432
Total 4,493,130