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2004 Final Budget
City of Port Townsend Final Budget 2004 City Hall Annex Cfty Hall 71 Y. raj BEEE ]tcd]� .... _.. - *--w- BEEBE I■1 ICI r�_�_i:� •�. '�' .�. :�:: : 1�1�1 1 : 1 1 ■ �� ( (�I�,� ME:: Ba ME H I�III:II�I� r=31_�.E �iiiwaigri d a40. 0 r r F Table of Contents Pa se CityManager Budget Message........................................................................................................................i CityOfficials...................................................................................................................................................1 Citizen Advisory Boards,Commissions,and Committees..............................................................................2 Overview.........................................................................................................................................................3 BudgetPolicies................................................................................................................................................5 BudgetSummary...........................................................................................................................................11 FundSummary .............................................................................................................................................12 GeneralFund Summary................................................................................................................................13 GeneralFund Revenues................................................................................................................................15 General Fund Departmental Budgets Legislative—City Council.......................... CityManager..............................................................................................................................................19 City Attorney.................................................................................................................. ....21 ........................ CityClerk...................................................................................................................................................24 PEGAccess Studio ...................................................................................................................................27 Building and Community Development.....................................................................................................29 FinanceDepartment...................................................................................................................................33 PoliceDepartment......................................................................................................................................36 FireDepartment.........................................................................................................................................39 LibraryDepartment....................................................................................................................................43 Public Works Administration Department.................................................................................................50 Engineering Department............................................................................................................................54 Parks,Recreation and Pool Departments...................................................................................................58 Facilities Maintenance and Public Restrooms Department........................................................................63 Non-Departmental......................................................................................................................................64 FundEquity Transactions...........................................................................................................................65 Special Revenue Funds DrugEnforcement Fund.......................................................................................................................66,69 ContingencyFund................................................................................................................................66,69 Community Development Block Grant Fund.......................................................................................66,70 LodgingTax Fund................................................................................................................................66,73 Fire Equipment Joint Maintenance Fund .............................................................................................67,71 System Development Cbarge Fund......................................................................................................67,72 StreetFund...........................................................................................................................................68,74 Debt Service Fund General Government Debt Service.............................................................................................................77 UtilityDebt Service....................................................................................................................................80 Capital Project Funds CapitalImprovement Fund...................................................................................................................83,85 City Hall Annex Construction Fund.....................................................................................................84, 86 Fire Station Construction Fund............................................................................................................84,87 UtilityConstruction Fund.....................................................................................................................84,88 CapitalImprovement Plan..........................................................................................................................89 Enterprise Funds&Trust Funds Water/Sewer Utility Fund..........................................................................................................................95 StormwaterUtility Fund...........................................................................................................................105 EquipmentRental Fund............................................................................................................................107 Firemen's Pension and Relief Fund.........................................................................................................108 City of Port Townsend Final Budget 2004 Table of Contents Transmission Line Replacement Fund........................................................................................................109 MemorialFund............................................................................................................................................110 Miscellaneous-Appendix BudgetCalendar.......................................................................................................................................111 Employee FTE(Full Time.Equivalences)Table......................................................................................1.13 LegalStatutory Debt.Margin................................................................................................----...........116 Property Tax Levy by Taxing District Chart............................................................................................117 PropertyTax Legal Limit Levy Chart......................................................................................................11 S Population Trends in Port Townsend.......................................................................................................119 PersonnelServices....................................................................................................................................120 Glossary ...................................................................................................................................................123 City of Fort Townsend Final Budget 2004 City of Port Townsend Final Budget 2004 Programmatic Budget Summaries Dear Citizens, I'm pleased to present you with the City of Port Townsend's programmatic final budget for the year 2004. Capital improvements will be the focus of much of the City's energy this year. Port Townsend was awarded federal and state grants in the amount of$1.8 million to construct a new fire station. This represents funding for 80% of the total project. This grant award removes a significant financial burden from our citizens for a critical emergency service facility. Limited tax obligation bonds have been issued by the City to fund renovation of City Hall and construction of an administrative annex facility. These bonds were sold at nearly the lowest interest rate in two decades. This means that future interest payments will be made at the minimum cost to the City, providing more cash for actual construction. We continue to support our street program with a $300,000 contribution from the General Fund. Addressing street funding is a priority for this and future budgets. Public safety is also a high priority. We added personnel to both the police and fire departments this year as part of our effort to provide quality service levels. One of the ways we are able to be effective with your tax dollars is through partnerships with other governments. Presently we contract with Jefferson County to provide many public services such as radio dispatch for emergency services,jail facilities, municipal court, substance abuse, animal control, and computer network services. The cost of these county services is close to one-third of the cty's general fund tax levy— approximately$500,000 this year. Another way that we stay cost effective is due to a dedicated group of volunteer citizens that donate hundreds of volunteer hours to the service of Port Townsend and its citizens. Citizen volunteers work in police, fire, library, and park services. This dramatically impacts the quality of services we can provide to the community without increasing costs to the taxpayers. As we look to the future, we can identify many areas that will require innovative solutions to deal with issues like the rising cost of materials, employee benefits, and regulatory requirements for public utilities. These costs are likely to increase at a rate greater than the revenues available to pay for them. - i - As you review this budget, you will see the many different services the city provides its citizens. Unlike most small cities, Port Townsend provides a full array of community services. Most small cities are served by separate taxing districts for services such as library, parks, fire and emergency medical aid. Port Townsend provides all of these services at a combined tax levy rate that is nearly lowest in the state. I specifically want to thank the City's loyal and dedicated employees who continue to provide outstanding services to our citizens and businesses. As we face future revenue constraints, we must make certain we continue to provide the resources necessary to retain our talented employees. I look forward to continue working closely with all of you to serve the City. In closing, the real thanks for the successful accomplishments of the City belong to the many people and businesses of Port Townsend who support the City's programs. This includes the extraordinary number of volunteer hours contributed by citizens and business leaders who participate on various citizen advisory boards. Their support helps to make Port Townsend the very best place in Washington to live. Sincerely, David Timmons, City Manager ii - City Officials COUNCILMEMBERS Geoff Masci Term expiring December 2007 Laurie Medlicott CITY MANAGER Term expiring December 2007 David Timmons Frank Benskin Term expiring December 2007 Catharine Robinson DEPARTMENT DIRECTORS Term expiring December 2007 Public Works Director Freida Fenn Kenneth Clow Term expiring December 2005 Building & Community Develo ment Kees Kolff Director Term expiring December 2005 Jeff Randall Michelle Sandoval Finance Director Term expiring December 2005 Michael Legarsky Fire Chief Former Councilmembers: Ed Edwards, retired April 2004 Joe Finnie Police Chief Term expired December 2003 Kristen Anderson Alan Youse Library Direector Term expired December 2003 Linnea Patrick, retired February 2004 Theresa Percy City Attorney John Watts City Clerk Pamela Kolacy - 1 - Citizens Advisory BOARDS, COMMISSIONS AND COMMITTEES (as of 4-1-2004) TRANSPORTATION ADVISORY ARTS COMMISSION BOARD Beatus Meier Heidi Eisenhour Tim Caldwell Lee Wolodkewitsch Frank Vane Joe Pipia Ted Rogers Scott Walker Nancy Newman Arthur Reitsch Sally Robbins Jessie M. Page Sally Rodgers P.E.G. ACCESS COORDINATING COMMITTEE CIVIL SERVICE COMMISSION Michelle Sandoval Mark Welch Ronald V. Kosec Gail A. Ryan Pam Kolacy Jane Champion Martin Vetere Theresa Percy Carol Andreasen Julian Ray Gary Nelson PARKS & RECREATION Patsy Caldwell Victoria McKinnon AFFORDABLE HOUSING TASK Rosemary Sikes Monica Mick-Hagar FORCE Ken Schordine Vanessa Brower Le Roy Hornbeck Barbara McColgan Pastore Shawn Needham Ginny Adams Pete von Christierson Margaret Maxwell PLANNING COMMISSION T Dan Wollam Lyn Hersey Lyn Hersey George D. Randels Freida Fenn James Irvin Steven Emery Richard Berg Jeff Kelety LODGING TAX ADVISORY Cindy Thayer Alice King COMMITTEE Liesl Slabaugh Laurie Medlicott Barry Anderson Kendra Golden Tim Caldwell HISTORIC PRESERVATION Mari Mullen Steve Shively Roger Lizut Barbara Marseille Carol McGough Cliff Carpenter Eric Kuzma Dan Veenstra John Eissinger Sebastian Eggert Joan Cole Ken McBride LIBRARY BOARD Bill Maxwell Eileen Price Deborah Carroll Lawrence Thomas Kate Schumann NON-MOTORIZED TRANSPORTATION COMMITTEE E. David Thielk Marion Huxtable Owen Fairbank Chris R. Jones Jay Neville Peter Lauritzen - 2- General Fund Revenues The City of Port Townsend provides what resources. are considered general governmental services authorized by state law, including The funds are segregated for the purpose of public safety, streets, parks and recreation, carrying on specific activities or attaining planning and zoning, permits and certain objectives. Funds are budgeted on a inspections, general administration, water, cash basis in accordance with the Revised sewer and storm services, garbage and Code of Washington (RCW) 36.33. library services. While typically thought of as a financial OVERVIEW activity done to satisfy state law, budgeting is a process of planning. Fiscal planning Budgeting is an essential element of the involves all elements of government and financial planning, control, and evaluation should be considered one of the most processes of government. The planning important functions for city officials. process involves determining the types and levels of services to be provided and The process of budgeting will not only allocating available resources among various allocate fiscal resources to meet needs and departments, programs or functions. provide services, but will set a direction for the future. The elements of good planning Financial control and evaluation procedures include identifying community needs, city typically focus upon assuring that fixed resources, the capability to meet community expenditure limitations (appropriations) are needs, and a plan to match such resources to not exceeded, and on comparing estimated the needs. and actual revenues and expenditures. The planning for this document starts with The budget authorizes and provides control the Council retreat in early spring. At that of financial operations during the fiscal year. retreat Council discusses many issues Upon adoption, the expenditure estimates, as including program priorities and capital modified by the Council, are enacted into project prioritization and timing. law through the passage of an appropriations ordinance. The City Manager's budget is presented to the full Council during several work The appropriations constitute maximum sessions in October. Two public hearings expenditure authorizations during the fiscal are then scheduled for November with a year, and cannot be exceeded until final public hearing and adoption date in subsequently amended by the Council. early December. Expenditures are monitored through the accounting system to assure budgetary Related to this process is the City's Capital compliance. Facilities Plan as required by the Growth Management Act (GMA). This plan has The City of Port Townsend's accounting and significant requirements in the area of budgeting systems are organized and facilities planning and capital improvement operated on a fund basis as required by state financing. law. A fund is defined as a fiscal and accounting entity with a self-balancing set of The GMA is to ensure that those public accounts recording cash and other financial facilities and services necessary to support - 3 - General Fund Revenues development shall be adequate to serve the provide meaningful comment and feedback development at the time the development is to members of the City Council and City available for occupancy and use, without staff during the year, decreasing current levels of service below locally established minimum standards. The City of Port Townsend's budget process The Capital Facilities Plan (CFP) is is designed to provide essential structure for segregated into major categories: General the financial planning, control, and Governmental, Transportation, Water, evaluation process of government, Sewer, Storm and Surface Water and Parks presenting a forecast of expected resources and Recreation. and the purposeful distribution of those revenues. The City adopted a Capital Facilities Plan as part of the Comprehensive Plan. Once adopted, the budget is a formal Subsequent Council policy decisions and expression of public policy on the City's amendments to the Comprehensive Plan objectives and priorities and on how require periodic review and amendments to resources will be provided to meet those the Capital Facilities Plan. objectives. This budget document is developed in a State law establishes the budget process and manner to study and review the direction of time limits. The calendar for the City of the City of Port Townsend. This document Port Townsend's budget can be found at the outlines the manner in which financial end of this document in the addendum resources will be managed during the fiscal section. year. The financial aspects of the budget are The course the city is taking can be changed monitored in regular monthly reports issued through the allocation of financial resources. by the Finance Department comparing The major groups who participate in the actual expenditures and revenues with the budget process are the City Manager, City budget. Council, department directors, city committees and commissions, city staff, and The budget can be changed (amended) at interested Port Townsend citizens. any time after it is adopted by the City Council passing another ordinance in an A budget document is read by a diverse open public meeting. Normally, the budget group of persons. The budget must describe is reviewed during the year to identify any clearly and completely the nature and scope adjustments. of policies, plans and programs for the year. It must communicate this information at In the City of Port Townsend, policy begins different levels and for different purposes. with general direction provided by the City One of the most important functions of the Council. The City budget process serves the budget document is to describe future function of creating a framework to implications and relationships of policies, implement the policies set forth by that body plans and programs to members of the to administer the City organization and public. The budget document is an deliver the various services to the opportunity for the public to acquire community. background information necessary to -4 - General Fund Revenues Under the general guidance of the City financial resources. On this basis, the Manager, department directors have primary budget sets policy for the following year. responsibility for formulating budget This budget also facilitates the evaluation of proposals in line with Council priorities. City programs by providing a means to measurably examine the financial activities Budget policy begins with an understanding of the City departments over time. of the needs and issues important to the community that the government serves. An Operations Guide General goals and priorities are identified in order to apply the available financial This budget provides financial control by resources of the City for specific funding setting forth both legislative and proposals. Previous budgets are considered administrative guidance to city employees in this process, thereby providing continuity regarding the character and scope of their with previous programming. activities. This direction is set forth in both summary and detail form in the various The Finance Department is responsible for products of the budget process. coordinating all aspects of the budget process on behalf of the City Manager, A Financial Plan analyzing department budget information, preparing budget revenue estimates, The budget outlines the manner in which the assembling the budget document and financial resources of the City will be providing overview financial monitoring and managed during the budget period. This reporting once the budget is adopted. allocation of resources is based on understanding both the current year's needs The Finance Department assists in and a long-term view of the development of identifying budget problems, formulating the City's programs. The budget takes into solutions and alternatives, and implementing account unforeseen contingencies and corrective action approved by the City provides for the need for periodic Manager. adjustments. The City uses a line-item budget As a Communication Medium development approach and uses that level of detail as a backbone to the actual budget This budget provides management document. However, the budget is formally information as a comprehensive tabulation adopted at the fund level. of information regarding both the character and scope of City activity. No budget can This budget seeks to achieve these four be effective unless it communicates. Since interrelated functions: this budget has a diverse audience, it seeks to communicate at several levels and for A PolicV Tool several purposes. It seeks to communicate clear policy at a usable level of detail to City The City's budget process is conducted in a employees, to communicate significant manner that allows City's officials an policy issues and options in a form that can opportunity to comprehensively review the be acted on by officials, and to communicate direction of the City and to redirect its the plans of the City to its constituents in a activities by means of the allocation of manner which affords them an opportunity - 5 - General Fund Revenues to provide meaningful comments to the Council-approved (limited) issues elected officials. are usually from the general property tax levy. BUDGET SUMMARY • Resources for payment of special assessment debt are from While the budget planning and adoption assessments levied against benefited process is discussed above, there are many properties. issues that are important to discuss in order . Resources for redemption of revenue to understand the dynamics of this bonds are from the sales of the goods document. For financial and accounting and services. purposes, municipal operations are divided into two broad categories: general The debt service funds are the General governmental and proprietary. Obligation Debt Service Funds, and the Budgets are established for all funds. There Water/Sewer Revenue Bond Funds. are 24 budgeted funds in the City of Port Townsend and they are classified within Capital Project funds account for the seven basic fund groups, as described below. acquisition or development of major capital facilities, except those projects financed by General governmental funds include three the enterprise funds. Sources of revenue for funds. The first is the General Fund which these funds can include bond proceeds, provides basic City services such as city federal/state grants, general property taxes, administration, legislative, legal, personnel interest earnings, and transfers from other services, risk management, financial funds. services, public safety (including fire and police services), street maintenance, Enterprise funds are established for planning, building, zoning, library, parks government activities that are financed and and recreation, facilities, and associated operate in a manner similar to private support functions. The resources to support business. The user primarily finances costs these activities are primarily taxes and user of providing services to the general public. fees. There are three types of enterprise funds. They are the Water/Sewer Fund, Storm and Special Revenue funds account for the Surface Water Fund and Solid Waste Fund. proceeds of specific revenue sources other than special assessments, expendable trusts Internal Service funds account for the or major capital projects. These revenues financing of goods and services provided by finance particular activities or functions as one department or agency to other required by law or administrative departments or agencies in the City. The regulations. City's internal service fund is the Equipment Rental and Reserve Fund. Debt Service funds accumulate resources and account for the payment of principal and Fiduciary funds include Pension Trust, interest for the City's general obligation Expendable Trust, and Agency Funds, long-term debt and special assessment debt. which are used to account for assets held by The City pledges its full faith and credit for the City in a trustee capacity or as an agent payment of these obligations, for individuals, private organizations, other Resources for redemption of governmental units, and/or other funds. The - 6 - General Fund Revenues City has five of these funds, which are: in three areas for property tax: • Firemen's Pension and Relief 1)The State tax levy increases now • Transmission Line Replacement annually limited to the lesser of the • Treasurer's Agency I.P.D. inflation factor or 1%; • Deferred Compensation-Kemper 2)The 1997 temporary tax reduction • Deferred Compensation-ICMA was made permanent; and • Memorial 3) A new limit factor for the local • Northwest Maritime Center jurisdictions on property tax. GENERAL FUND REVENUES As previously stated cities still are limited to 101%, but now there is an inflation factor The City's General Fund receives the called an implicit price deflator(IPD). The greatest amount of its operating revenues IPD for personal consumption in the United from a variety of taxes. State law limits States is published for the most recent those taxes. twelve-month period by the Bureau of Economic Analysis of the Federal Department of Commerce in September of Property Tax the year before the taxes are due. Following this definition the percentage change in the Property taxes are collected on 100 percent IPD has been calculated at 1.60 percent for of assessed valuation (A.V.) as determined 2004. by the Jefferson County Assessor's Office in accordance with state law. The maximum As the referendum provides, cities may go that the City can levy is 101 percent of the above the 1PD to any percentage up to the highest of the three (3) most recent years' 101 percent. In order to levy the full 101 levies, plus the impact of new construction percent, a substantial need must exist, and a at the previous year's levy rate, plus resolution or ordinance must be adopted by miscellaneous adjustments. a supermajority of the City Council. Those provisions of Referendum 47 do not limit The new construction assessed value amount Cities under a population of 10,000. for 2004 is estimated at$13,500,000 as compared to $11,500,000 in 2003. State Property Tax Levy Rate by District statutes do not allow the city to levy more District 2000 2001 2002 2003 2004 than $3.60 per$1,000 of assessed valuation. PUP $0.15162 $0.1.5175 $0.14535 $0.11405 $0.10570 The City of Port Townsend is well below the Port $0.24703 $0.24867 $0.24295 $0,23940 $0.22822 statutory limit and it is at $1.94 per$1 000 City EMS $0.50000 $0.50000 $0.43312 $0.43594 $0.43941 > P Hospital $0.57556 $0.50530 $0.49913 $0.47605 $0.11526 of assessed valuation for 2004. County $1.90797 $1.92144 $1,84192 $1,83214 $1,76360 City Gen. $2,24428 $2,22830 $1.91157 $1.92767 $1,94483 State $3.21389 $3.11868 $2.93627 $2.86989 $2.81487 LocalSch. $3,65696 $3.41213 $3.24339 $3.46895 $3.40501 In November 2001, the voters of the state County Fu. 0.06250 $0,05853 $0,05827 $0.05555 approved Initiative 747, which sets limits for Totals $129731 $12.14877 $i 1 31213 $1 t A2236 $11.19749 annual increases in property taxes to 1% without a vote of the people. In November of 1997, the voters of the state approved Referendum 47, which sets limits - 7 - General Fund Revenues City Regular Levy The state's portion of the sales tax history is: Rate Assessed Property Per Year Rate Valuation Tax $1,000 1935 2.00% 1997 $490,190,800 $1,091,268 $2,22621 1941 3.00% 1998 $566,060,010 $1,184,232 $2.09206 1955 3.30% 1999. $571,156,455 $1,275,369 $2.23967 1959 4.00% 2000 $581,462,160 $1,304,964 $2.24428 19G5 4.20% 2001 $598,546,125 $1,333,740 $2,22830 2002 $714,495,450 $1,365,808 $1.91157 1967 4.50% 2003 $730,161,880 $1,407,511 $1.92767 1976 4.60% 2004 $753,279,600 $1,465,001 $1.94483 1979 4.50%n 1981 5.50% The City remains highly dependent on 1982 5,40% property tax revenues, as other revenue 1983 6.50% sources are not increasing sufficiently to There has been no adjustment to the state's meet the basic needs in providing necessary portion since 1983. services. City EMS Levy Rate City Sales Tax Collections Assessed Property Per Year Amount 1997 $1,052,047 Valuation Tax $1,000 1998 $1,079,409 1997 $490,190,800 $122,548 $0.25000 1999 $1,146,378 1998 $566,060,010 $132,209 $0,23356 2000 $1,122,584 1999 $571,156,455 $139,862 $0.24609 2001 $1,347,379 2000 $581,462,160 $290,731 $0.50000 2002 $1,364,042 2001 $598,546,125 $299,273 $0,50000 2003 $1,440,383 2002 $714,495,450 $309,462 $0.43312 2004* $1,450,850 2003 $730,161,880 $318,307 $0.43594 2004 $753,279,600 $330,999 $0,43941 *=estimated Retail Sales & Use Tax Business and Occupation B&O Tax Retail Sales and Use Tax consists of two The business and occupation tax was city portions. The first portion is a local tax imposed in 1968 with the adoption of Port of one-half of one percent less fifteen Townsend Municipal Code Title 5, Chapter percent paid to the county. The second 5,04. This tax applies to the gross income of portion includes an "optional" one-half of most businesses at the rate of 0.0014. Those one percent, less the fifteen percent county engaged in the business of rendering any share. This provides a combined city type of service are taxed on their gross portion of 0.0085 from each dollar of local income at the rate of 0.002. This tax is due sales. This was authorized by the State and payable in quarterly installments: Legislature in 1982 and further authorized March, June, September and December. by the city and provided for in Port Townsend's Municipal Code Title 3, B&O Tax Collections Chapter 3.12. The sales tax was adopted in Year Amount 1935 as an integral part of the Washington 1995 $257,569 State Revenue Act. 1996 $262,360 1997 $269,241 1998 $287,864 1999 $298,308 - 8 - General Fund Revenues 2000 $299,379 border area cities and towns. Cities and 2001 $353,538 towns also receive 28 percent of the liquor 2002 $347,203 excise tax receipts. To be eligible to receive 2003 $378,963 2004* $360,000 liquor taxes and profits, a city or town must *=estimated devote at least 2 percent of its distribution to support an approved alcoholism or drug State Shared Revenues addiction program. State shared revenues are derived from Motor Vehicle Fuel Excise Tax/Gas Tax gasoline taxes, liquor receipts (profits and excise taxes) and motor vehicle fuel excise Because the federal and state governments taxes. These taxes are collected by the State have pre-empted the taxation of gasoline, of Washington and shared with local the state has provided that the state-collected governments based on population. The gasoline tax be shared with cities and towns. Office of Financial Management determines The base tax in Washington is 17 cents per the population figures used for the gallon. Of this amount, after a number of distribution of state-shared revenues. Port deductions, cities and towns receive 6.92 Townsend's 2004 estimated population is percent to be deposited in a street fund to be 8,430. used for street maintenance. Port Townsend should be prepared for lower A distribution of 4.61 percent is given to per capita distributions of state-shared cities and towns to be deposited in an revenues in the future. arterial street fund for the construction, improvement, chip sealing, seal coating and Liquor Receipts Profits and Taxes repair of arterial highways and city streets. Cities and towns with a population of less Cities and towns are responsible for the than 15,000 may combine the two funds and policing of liquor establishments located use all their gas tax money for maintenance within their limits but are precluded from if they desire. Effective April 1, 1990, cities taxing them because of the state liquor began to receive the proceeds of an monopoly. The law provides that a share of additional one-half percent gas tax to be the state-collected profits and taxes be spent in the same manner as their 6.92 returned to cities and towns to help defray percent share, the cost of policing liquor establishments. The Department of Transportation is Liquor Board profits consist of the forecasting growth rates of about 1.2 percent difference between revenue from state liquor for the next few years. Low personal stores, taxes on wine and beer, license fees, income growth, higher gas prices and penalties and forfeitures and board greater fuel efficiency in the stock of expenditures. Except for monies from vehicles are the primary reasons for this low administrative fees and those attributable to growth rate. Class H licenses, the profits are divided among the state, counties, cities, and towns. Utility Tax Cities and towns receive a 40 percent share. The City imposes a utility tax on An additional amount is distributed to telecommunications, electricity, natural gas, - 9 - General Fund Revenues and solid waste at the rate of 6 percent. committed within their boundaries. After the fines are collected, 35 percent is sent to Leasehold Excise Tax the state. The remainder is deposited in the General Fund to pay for law enforcement Most leases of publicly-owned real and services. personal property in the state are subject to a property rmits & Fees leasehold excise tax m lieu of atax. Licenses,Permits The State Legislature in 1976 established a 12 percent tax to be levied on the contract The City collects license fees, building rent. In 1987, the State Legislature permit fees and miscellaneous user fees. increased the rate to a total of 12.84 percent. Cities and counties may collectively levy up Building Permit Fee Collections to 6 percent of the 12.84 percent. The Year Amount maximum rate for cities is 4 percent and, if a 1996 $167,000 city levies this amount, the county can levy 1997 $185,248 only 2 percent on leaseholds in the 1998 $171,5281999 $281,794 incorporated areas. If a city chooses not to 2000 $248,541 levy its maximum, the county captures the 2001 $264,687 difference to the 6 percent lid. 2002 $308,034 2003 $361,809 2004* $370,000 The City of Port Townsend imposes the * estimated leasehold excise tax at the rate of 4 percent. Doing so does not affect the rate that The Port Townsend Fire Department leaseholders must pay; it simply determines provides fire and medic services through an who receives the money. interlocal contract with Jefferson County Fire District 6 and Fort Warden State Park. Traffic and Parking Fines This list is not meant to identify all general fund revenue, but it is meant to assist in Although the State Supreme Court understanding how and where much of the establishes the schedule of fines for traffic money comes from in the support of general infractions in the Washington Model Traffic services provided to the citizens of Port Ordinance RCW Chapter 46.90, cities and Townsend. towns share in the revenue for infractions - 10 - Budget Summary REVENUES BY SOURCE Budget Actual Increase 2004 200.-4 [Decreases Taxes.......................................... $ 5,281,966 $ 5,236,780 $ 45,186 licenses&Permits ............................... 456,946 452,958 3,988 Intergovernmental ................................ 3,107,412 1,093,824 2,013,588 Charges for Services............................... 1,925,489 1.,321,110 604,379 Proprietary/Utility Services ......................... 4,169,824 4,165,740 4,084 Fines&Forfeits.................................. 79,200 83,395 (4,195) Investment&Rental Income........................ 780,707 254,152 26,5.55 Operating Transfers-In ............................ 1,864,118 1,743,085 121,033 Other Revenue Sources ............................ 2,856,909 6,558,969 (3,702,060) Total Estimated Revenues N Other Financing....... 20,022,571 20,910,013 (887,442) Beginning Fund Balances ........................ 19,946,439 16,963,800 2,982,639 TOTAL SOURCES-ALL FUNDS $ 39,969,010 $ 31,873,813 $ 2,095,197 EXPENDITURES BY FUND General Fund Legislative ................................... $ 227,170 $ 178,778 $ 48,392 Finance....... 199,855 192,726 17,129 Executive(including City Clerk)................... 422,899 371,567 51,332 Legal Services ................................ 199,740 187,263 12,477 Police........ 1,703,622 1,693,880 9.742 Fire&EMS................................... 1,404.817 1,491,514 (26,697) City Facilities&Public Restroonts ................. 318,138 255,995 62,143 Building&Community Development ............... 862,933 583,749 279.184 Library ...................................... 588,005 566,769 21,236 Fund Equity Transactions .......................... 298,427 300,000 (1,573) Parks ....................................... 479.273 394,356 94,917 PEG Access Studio............................. 76,001 91373 (15,772) Public Works ................................. 618,083 573,201 44,882 Non-Departtttental ............................. 565,817 525,868 39,949 Subtotal General Fund 8,024,780 7,387,439 637.341 Special Revenue Funds ............................. 1,182,168 1,091,430 90,738 Capital Improvements Fund ........................ 3,621,505 1,649,020 1,972,485 City Hall Annex/Renovation........................ 3,960,000 282,586 3,677,414 Utility Construction Fund........................... 2,475,000 1,384,765 1,090,235 10,056,505 3,316,371 6,740,134 Debt Service Funds GO Debt Service ............................... 373,002 279,894 94,118 LID Bonds .................................... 0 15,687 (15,687) Utility Bonds................................... 838,130 623,793 214,331 Subtotal Debt Service Funds 1,211,132 918,364 292,768 Prop1it y&Trust Funds Water/Sewer .................................. $ 4,440,061 $ 3,881,047 $ $59,014 Transmission Linn Replacement ................... 318,600 33,812 284,788 Storm and Surface Water ......................... 595,243 394,649 200,594 Solid Waste................................... 0 31,377 (31,377) Equipment Rental............................... 589,935 543,857 46.078 Firemen's Pension ............................... 45,570 37,451 8,119 Memorial..................................... - Northwest Maritime..................................... - 291,578 (291,578) Subtotal Proprietary&Trust Funds 5,989,409 5,213,770 775,639 Total Expenditures-All Funds..................... 26,463,994 17,927,374 8,536,620 Ending Fund Balances ........................... 13,505,016 19,946.439 (6,441,423) TOTAL USES-ALL FUNDS $ 39,969,010 $ 37,873,813 $ 2,095,197 For 200.3:the 2002 Bond Proceeds equity transfer from the Capital hmovement Fund to the City Hall Annex/Renovation Fund has been deducted from both the Revenue and Expenditure columns,as well as the tranfers from the Public Works Trust Fund Loan to the Utility Construction Fund.The transfers from the 2003 GO Bond Proceeds Fund to the Fire Hall CIP Fund have also been deducted from revenue and expense. The utility fund balances are reported on the cash basis for budgetary purposes. -11 - Fund Summary Fiscal Year 2004 1/01/2004 1/01/2005 Beginning 2004 2004 Beginning Fund Estimated Estimated Fund Funds Balance Revenues Appropriation Balance Actual Operating Funds General Fund $ 552,181 $ 7,973,942 $ (8,024,780) $ 501,343 LID#1 $ 2,164 $ 2,164 LID#2 $ 2,995 $ 2,995 Drug Enforcement $ 65 $ 65 Contingency Fund $ 114,682 $ 35,500 $ - $ 150,182 Street Fund $ 143,083 $ 423,181 $ (426,570) $ 139,694 Lodging Tax Fund $ 96,108 $ 268,404 $ (265,598) $ 98,914 Fire Equipment Joint Maintenance Fund $ 9,879 $ 4,025 $ 13,904 CDBG Fund $ 134,887 $ 1,000 $ (120,000) $ 15,887 Water Sewer Fund $ 3,373,892 $ 4,189,213 $ (4,440,061) $ 3,123,043 Stormwater Fund $ 293,050 $ 497,972 $ (595,244) $ 195,778 Solid Waste Fund $ - $ - Equipment Rental Fund $ 1,531,575 $ 569,752 $ (589,935) $ 1,511,392 Firemen's Pension Fund $ 224,250 $ 78,908 $ 45,570 $ 257,588 Operating Fund Subtotals 6,478,811 14,041,896 $ (14 ,507,758) $ 6,012,949 Capital, Debt, &Trust Funds Capital Improvement Fund $ 1,340,426 $ 449,128 $ (1,122,005) $ 667,549 Capital Improvement Fund - Street $ 129,896 $ 549,500 $ (599,500) $ 79,896 Capital Improvement Fund - City Hall Annex $ 3,836,702 $ 820,000 $ (3,960,000) $ 696,702 Capital Improvement Fund - Fire Hall $ 1,915,676 $ 1,598,332 $ (1,900,000) $ 1,614,008 SDC Fund $ 176,499 $ 270,540 $ (370,000) $ 77,039 Transmission Line Replacement Fund $ 3,065,793 $ 101,926 $ (318,600) $ 2,849,119 G.O. Debt Service Fund $ 16,155 $ 363,018 $ (373,002) $ 6,171 78 Water Sewer Revenue Bond Fund $ 45,285 $ 22,000 $ (21,500) $ 45,785 92 Water Sewer Revenue Bond Res. Fund $ 607,135 $ - $ (218,000) $ 389,135 92 Water Sewer Revenue Bond Red. Fund $ 408,537 $ 834,630 $ (598,630) $ 644,537 Utility Construction Fund $ 1,818,099 $ 971,500 $ (2,475,000) $ 314,599 NW Maritime Center Agency Fund $ 103,207 $ - $ - $ 103,207 Memorial Fund $ 4,218 $ 100 $ - $ 4,318 Agency Fund Capital, Debt, &Trust Fund Subtotals $13,467,628 $ 5,980,674 $ (11,956,237) $ 7,492,065 Grand Totals $19,946,439 $20,022,570 $ 26,463,995 $ 13,505,014 Notes: 1. CDBG means Community Development Block Grant. 2. SDC means System Development Charge. 3. G.O. means general obligation. 4. LID means Local Improvement District. - 12 - General Fund Summary Budget Budget Contribution Estimated Estimated To Revenues Expenditures Fund Balance Actual Beginning Fund Balance $552,181 General Fund Departments City Council $ 5,248,859 $ 227,170 5,021,688 City Manager 0 193,689 -193,689 City Attorney 0 199,740 -199,740 City Clerk 11,920 229,210 -217,290 BCD Special Projects 432,500 432,024 476 BCD 458,332 430,909 27,423 Finance 403,000 199,855 203,145 Police Admin 15,518 637,662 -622,144 Police Operations 232,726 1,047,960 -815,234 Police Training 0 18,000 -18,000 Fire Dept 152,900 504,325 -351,425 EMS Dept 813,901 960,492 -146,591 City Facilities 19,686 312,138 -292,452 Public Restrooms 0 6,000 -6,000 Non-Departmental 0 565,817 -565,817 Library 2,500 588,005 -585,505 Parks Maintenance 15,600 282,718 -267,118 Pool Department 92,300 196,555 -104,255 PEG TV Department 74,200 76,001 -1,801 Fund Equity Transactions 0 298,427 -298,427 Public Works Admin 0 240,543 -240,543 Public Works Engineering 0 377,540 -377,540 _$ 7,973,942 $ 8,024,780 $ (50,839) Estimated Ending Fund Balance $ 501,343 General Fund Balance Reserve%achieved 6.3% - 13 - General Fund Summary General Fund Expenditures By Type Utilities and Environment 8% General Government Services Transportation 18% 4% Cultural&Recreation 14% Economic Environment 11% Public Safety 45% General Fund Department Expenditures Public Works Engineering Public Works Admin 5% City Council s% 3% City Manager City Attorney Fund Equity Transaction 2% -- 2/o o ° PEG TV Department -City Clerk 1 ~� 3% % Pool Department 1 — BCD Special Projects 2% --�.— 5% BCD Parks Maintenance------ 5% 4% „ Library 7% Finance 2% _Police Admin Non-Departmental_ g% 7% Public Restrooms 0% Police Operations 13% City Facilities 4% olice Training EMS Dept 0% 12% Fire Dept 6% - 14 - General Fund Estimated Revenues Revenue Summary by Category Budget Actual Increase 2004 2003 (Decrease) Estimated Revenues Taxes $ 4,553,377 $ 4,455,398 $ 97,980 Charges for Services 1,924,489 1,319,419 605,069 Licenses & Permits 433,200 424,422 8,778 Intergovernmental 429,351 363,180 66,171 Miscellaneous Receipts 296,825 110,408 186,417 Operating Transfers- In 257,500 46,939 210,561 Fines & Forfeits 79,200 83,395 (4,195) Totals $ 7,973,942 $ 6,803,161 $ 1,170,781 Revenue Summary by Category Miscellaneous Receipts Operating Transfers - Receipts I n % 3% _Fines&Forfeits Intergovernmental "f 5% Licenses&Permits 5% Taxes 58% Charges for Services 24% - 15 - � 2 m § w 3 x cu\ � /§ $ R m / CD- CD CL m C x 0 a 7 CD � cz 2 � U � q § § R � / � k o m m LL 06 \ \ � % y w \~\ » 2 $ e Cl ■ $ ¥ ■ � o = / ...a) — / cot m \ g R C) x a) / k0 U)cd x co ® _ c / k 0 k / k _ = = 7 x � ° 5 » 5 5 E% 2a g » 2 / 2 5 ® 7 / ` $ k � � � � we .7 ƒ L k � ± / � P Legislative The City Council is the legislative branch of develop annual budget requests to implement the the city government within the City of Port master plans. Each director develops budget Townsend. Policy-making is one of the requests for the City Manager to review. This most important responsibilities of the City process results in the City Council debate and Council. passage of the final annual budget in December each year. The general powers and duties of this body are provided in the Revised Code of In the year 2000, the City Council adopted three Washington Chapters 35A.I I & 35.21. budget policies to guide the City toward financial stability. As a comprehensive policy setting directive, the Council develops various master plans. Budget Policy#1 - requires the City to maintain a These plans are the foundation for General Fund, beginning fund balance, between 5% developing the annual final budget. These to 8% of available General Fund revenues. plans are also opportunities for citizens to have direct input into the major policies Budget Policy#2 - requires the City to set aside in a affecting the community. City master plans General Fund Council Reserve, 1% of available include the GMA Comprehensive Plan, General Fund revenues. Water Master Plan, Transportation Master Plan, Storm Master Plan (draft), Parks & Budget Policy#3 - requires the City to set aside in a Recreation Master Plan, Contingency Fund 2%n of estimated General Fund Non-motorized Plan, Arterial Street Master revenues. Plan, Port Townsend Shoreline Master Plan, Wastewater Collection Plan, Bio Compost The City Manager established a process to achieve Marketing Plan, Library Development Plan, the Council budget policies. This budget has and the Capital Facilities Plan. achieved those goals. In developing the master plans, the City The City Council funds various community Council holds public hearings to allow programs in the Council budget. For fiscal year public input and testimony. This represents 2004, the City Council funded a total of$115,855 hundreds and hundreds of hours of for the following organizations: Domestic Violence testimony and debate. These master plans Program $25,000, Main Street Program $27,000, are comprehensive and provide fiscal Economic Development Council of Jefferson guidance both in the annual budget and the County$28,000, United Good Neighbors matching long-term strategic budget development. program$4,555, Boiler Room Organization $7,.500, After master plans are adopted by the PT Farmers Market $5,000, and Arts Commission Council, the City's department directors $15,000. - 17- Legislative Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues By Program Taxes $ 3,444,377 $ 3,614,371 $ (169,993) Licenses &permits 6,000 3,355 2,645 Intergovernmental Revenues 81,012 83,462 (2,450) Charges for Services 1,396,470 887,878 508,591 Fines and Forfeits 6,681 (6,681) Miscellaneous Receipts 42,000 81,065 (39,065) Equity transfers in 46,939 (46,939) Less: revenue provided to departments (4,742,688) (4,544,972) (197,717) see Note 1 Total Estimated Revenues $ 227,170 $ 178,778 $ 48,392 Expenditures By Program Legislative Services $ 227,170 $ _178,778 $ 48,392 Total Expenditures $ 227,170 $ 178,778 $ 48,392 Expenditures by Object Personnel $ 35,630 $ 32,337 $ 3,293 Operating Expenditures 191,540 146,441 45,100 Capital Outlay - - - Total Expenditures $ 227,170 $ 178,778 $ 48,392 Performance Measures: Ending General Fund Balance (Policy amount needed=5%to 8%) General Fund Balance -City Council Amount Reserved (Policy amount needed= 1%) General Fund Balance-total Ending Fund Balance 6.29% Contingency Fund Balance as a percent of General Fund Estimated Revenues (Policy amount needed=2%p) Notes: 1 These revenues are collected to provide City services through all General Fund departments, including Fund Equity Transactions. - 18 - City Manager Port Townsend Citizens 7 City Council Citzen Boards and Commissions City Manager Administrative Assistant City Clerk City Attorney Public Works Fire Finance Building& Community Development Police Library Parks&Recreation Department Public Utilities - 19 - City Manager The City Manager is the Chief Executive Mission Statement: and Administrative Officer, and as such, is responsible for carrying out the The administration's mission is to policies of the Council. The City equitably carry out the legislative goals, Manager's department includes the City policies, and programs of the City of Manager and a confidential receptionist. Port Townsend within an atmosphere of mutual trust and respect. This department provides over-all administration of the city's affairs. This includes enacting the policies and officially representing the city for the public and other governmental entities. Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues_ By Program Executive - General Fund Support $193,689 $195,514 $ 1,825 Expenditures By Program Administrative Services $193,689 $195,514 $ (1,825) Total Expenditures $193,689 $195,514 $ 1,825 Expenditures by Obiect Personnel $173,090 $177,902 $ (4,812) Operating Expenditures 17,099 14,691 2,408 Capital Outlay 3,500 2,921 579 Total Expenditures $193,689 $195,514 $ 1,825 - 20 - City Attorney City Manager City Attorney Contract Prosecuting Attorney Legal Assistant - 21 - City Attorney Functions Year 2004 Goals Provides legal advice/representation for all City Departments, officials, and employees, including • Continue providing legal perspective and civil litigation; City ordinance violation; drafting assistance to City Council, all City and reviewing ordinances, resolutions, Departments, City Boards and agreements, contracts, and other City-related real Commissions estate and legal documents. • Draft and/or review all City ordinances, resolutions * Draft and/or review all City agreements, Department Mission, Goals and Objectives: contracts, leases, and real estate The City Attorney's Office provides legal transactions services in a fair, efficient and effective manner. • Review pending legislation of State We provide legal advice, opinions and Legislature and forward opinion/comments representation to the City Manager, City • Review and present policy alternatives and Council, and staff on a broad range of matters: proposed solutions to any identified issues, and recommend ordinance amendments, as • General civil litigation necessary, in the following areas: •Law enforcement/prosecution (1) Shoreline Management Act (SMA) •Labor law, employment, personnel issues amendments to comply with State • Land use/environmental issues Department of Ecology (DOE) mandates; • Risk management (2) State Environmental Policy Act • Utility and water law (SEPA); • Contract drafting and negotiation (3) Right-of-way/street use agreements, •Real estate transactions including vegetation management and telecommunication issues; (4) Temporary special event ordinance Risk Management Priority and Litigation and procedures; Response. (5) Permitting and approvals under City The City Attorney's Office prioritizes aggressive regulatory framework, to ensure provisions and prompt response to lawsuits, and focuses on in various regulations (land use, SMA, early pre-litigation involvement and intervention, critical areas) are clear and consistent; thereby minimizing the City's litigation exposure (6) Historic preservation and demolition and limiting our dependence on outside legal regulations; counsel. (7) Essential public facilities regulations; (8) Personnel policies, and contract and Good risk management, active legal consultation code provisions relating to personnel; with City Departments and the City Council, (9) Protection of City's domestic water open channels of communication with citizens, resource; and early legal intervention reduce the risk of (10) Surplus property issues. litigation and limit our taxpayers' exposure to the financial liabilities associated with lawsuits against the City. - 22 - City Attorney Performance Measures City Attorney functions do not readily lend themselves to quantitative performance measures. Specific numbers of ordinances, lawsuits, hearings, legal opinions, contracts or other indicators do not measure time spent on or the complexity of a matter Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues By Program Legal Services - General Fund Support $199,740 $187,263 $ 12,477 Expenditures By Program Legal Services $199,740 $187,263 $ 12,477 Total Expenditures $199,740 $187,263 $ 12,477 Expenditures by Object Personnel $148,683 $147,755 $ 928 Operating Expenditures 49,557 39,075 10,482 Capital Outlay 1,500 433 1,067 Total Expenditures $199,740 $187,263 $ 12,477 - 23 - City Clerk City Manager 7 City Clerk Deputy Clerk Civil Service PEG Access Television Studio Function processed and monitored to assure compliance with the state public records The office of the City Clerk serves as disclosure act. The city's web site was custodian of the city's legislative history. designed and established and is Activities include maintenance of maintained by the clerk's office. In council minutes and other permanent addition, the clerk acts as civil service city records, production of agendas and secretary and chief examiner, and as minutes for council and committee Public, Educational and Governmental meetings, publishing required legal television studio liaison. The clerk also notices and all meeting notices required assists the City Manager in risk by the Open Public Meetings Act. management and personnel issues. Public information requests are - 24 - City Clerk Mission Statement Initiate comprehensive records management program; evaluate records The mission of the City Clerk's office is storage and retention methods in to create, maintain, preserve and provide conjunction with planning for city hall access to the city's legislative and annex. administrative record. Continue to implement state records retention schedule and organize archival Accomplishments 2003 files for improved public access. Provided agendas, packets, and minutes for all council meetings and committee meetings. Performance Measures Consolidated personnel files to central location; initiated procedure for Indicator 2001 2002 2003 2004 standardizing files. est. Meetings Began pilot program for electronic staffed 132 142 120 120 records management system. Civil Service Assisted in search for new Library Jesting 5 4 3 7 A 22Director. 5 176 175 Council 1250 1300 Conducted survey of PTTV users. Corresp. Civil Service Testing 5 14 3 7 Goals and Objectives Expand information available on city website. Staffing FIFE Maximize use of PTTV for public Position 2000 2001 2002 2003 2004 information purposes. Clerk 1 1 1 1 1 Develop guide for Deputy 0.5 1 1 1 1 citizen advisory board Intern 0. 1 A8 0 members. Total 1.9 1 2.08 2.08 2 2 Review and revise personnel policies and municipal code for consistency with labor agreements and administrative policies. - 25 - City Clerk Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues By Program General Fund support $217,290 $170,189 $ 47,101 Archive Fees 5,000 5,865 (865) Grants 6,920 - 6,920 Total Revenues $229,210 $176,053 $ 53,157 Expenditures By Program City Clerk Services $229,210 $176,053 $ 53,157 Total Expenditures $229,210 $176,053 $ 53,157 Expenditures by Object Personnel $160,888 $133,587 $ 27,301 Operting Expenditures 65,922 40,202 25,720 Capital Outlay 2,400 2,264 136 Total Expenditures $229,210 $176,053 $ 53,157 Percent of coverage of expenditures by revenues 5.20% 3.33% 1.87% - 26 - PEG Access TV Studio Mission Statement Increased PT High School sports The mission of the Public,Educational coverage. and Governmental (PEG) Access Studio is community through communication. Goals and Objectives Summary Achieve more equitable balance between The PEG Access Studio fund supports public and government/educational the operation of PTTV Channels 47 programming; increase government (public) and 48 (government and programming as part of the city's public educational) for non-commercial public, information services. educational and governmental programming. Studio space is provided Pursue expansion of services to other by Port Townsend School District No. government entities through interlocal 50. agreements or fees per service. The studio is currently staffed by a Establish long-range plan capital station manager, a contractual employee. equipment plan for the studio. Major capital equipment has been purchased or leased which will serve the Integrate the studio into the city's basic needs of users for the next few emergency response plan; implement years. short range AM radio service. The PEG Access Coordinating Committee provides policy Program Indicators recommendations regarding the studio. Accomplishments Indicator 2001 2002 2003 2004 Continued recruitment of organizations Public 36 40 40 52 and private members to support the Members public aspect of PTTV. Indiv/Family Public 18 22 22 22 Developed an agreement with Members Bainbridge Island Broadcasting to Or anizations permit PTTV programming to be aired Field Camera 342 on BIB. Check out Live Studio Added equipment, including robotic Shows-- cameras, to Council Chambers to Public 236 200 269 improve quality of meeting broadcasts. Govt 27 $0 68 Education 138 184* Added special effects generator/switcher * includes classroom use at the studio to improve quality of live programming. - 27 - PEG Access TV Studio Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues General Fund support $ 1,801 $ 12,283 $ (10,482) Utility Tax-TV Cable Franchise Fee 54,000 57,587 (3,587) TV Public Access Fee 12,000 11,435 565 Program Fees 8,200 10,469 (2,269) Total Revenue $ 76,001 $ 91,773 $ 15,772 Expenditures Operating Expenditures $ 61,698 $ 60,474 $ 1,224 Capital Outlay 12,000 28,680 (16,680) Personnel 2,303 2,620 _ (317) Total Expenditures $ 76,001 $ 91,773 $ 15,772 Percent coverage of expenditures by revenues 97.6% 86.6% 11.0% - 28 - Building & Community Development Department City Manager Building&Community Development Director Planning Administration Building Division Division F_Senior Administrative l —F Plans Planner Assistant Examiner Planner II Permit Technician Planner I Building Inspector Code Enforcement Part Time Inspector(0.1 FfE) Function Descriptions: BCD Director: Manages the department, sets goals and priorities for planning and building divisions. Oversees work product of both the planning and building divisions. Manages the permit center, which is a one-stop counter where the public may conduct all their business and receive information regarding development projects. Building Division: Intakes and process building permit applications. Assists the public with understanding applicable codes and regulations. Coordinates the issuance of building permits with other city permits and licenses. Enforces the City's municipal code in regards to building, land use, shoreline codes, and nuisance issues. Planning Division: Intakes and process land use, shoreline, and design review applications. Coordinates the issuance of these permits with other city permits and licenses. Responsible for code updates and amendments including state mandated and council directed code amendments. Coordinates with county staff regarding issues that affect both jurisdictions. Administration: Supports the director and all BCD staff with their work functions. - 29 - Building and Community Development Mission Statement. . .Facilitate the * Through extraordinary efforts of BCD review and implementation of the City's building department staff and back-up building and land use policies and building inspectors, survived the regulations through a helpful, resignation of the city's building predictable, and consistent process. inspector in May and subsequent 5- month period in which BCD relied upon Value Statements: temporary and back-up building * Provide high-quality, friendly, and inspectors to fill the gap. timely customer service * Cooperated with City Manager and * Review and process building, street Jefferson County to create framework and utility, and land use applications in a for joint code enforcement officer and fair and efficient manner consistent with joint building official to be shared with city, state, and federal laws and Jefferson County (1/2 compensation of regulations each position to be paid by City). The * Respond to City Council directives addition of these positions will provide regarding needed code or plan valuable resources to BCD staff at less amendments cost than full-time positions. Both * Recommend code and plan jurisdictions will benefit. The new amendments in response to State and building official will oversee building Federal regulatory mandates staff training on the new I-codes for both * Encourage responsible development the city and county as well as work that complies with the City's towards making city and county building Comprehensive Plan, land use and permit procedures consistent. shoreline regulations, and design * Adopted Tree Conservation Ordinance standards (Chapter 19.06) and applied for transfer * Facilitate problem solving and seek of jurisdiction with the state Department innovative solutions of Natural Resources over Forest * Help educate the public regarding the Practice Applications. importance of building, land use, and * Adopted C-H Commercial Design shoreline regulations and how to Standards. successfully see their projects through to * Adopted demolition standards for completion commercial buildings in the City's commercial historic district and Urban 2003 Accomplishments: Waterfront District. * Completed Phase 11 of the Shoreline * Assisted with coordinating emergency Master Program Update. Produced repairs to the historic Hastings Building. updated Coastal Zone Atlas for city of * BCD staff assisted with the Port Townsend. emergency response and investigation * Applied for$282,000 grant for Phase into the Aldrich's building fire. BCD III (2003 —2005) for the Shoreline staff also worked closely with the Master Program update. owners to facilitate permitting for the * Will set new records for number of construction of a new Aldrich's Market building and land use permit building. applications as well as permit revenue recei ved. -30- Building and Community Development * Completed year 2003 annual Objectives amendment cycle for the comprehensive * Begin phase III of the Shoreline plan. Master Program(SMP) update (to be * Established updated population completed by December 1, 2005). projects for the 7-year comprehensive * Assign senior planner (Judy Surber) to plan update in cooperation with manage SMP update for 2-year period Jefferson County. and back-fill long range planning position with temporary employee or Strategic Goals & Objectives for 2004: consultant. Goals * During 2004 comprehensive plan * Efficiently process development amendment process, complete the permits and provide excellent customer second part of the city's 7-year update of assistance the city's Comprehensive Plan (complete * Provide adequate staffing levels to by December 1, 2004). meet customer and permit application * Implement new building I-codes. demands. Make amendments to the city municipal * Provide training for staff and code as necessary. contractors for new building I-codes. * Amend Title 17 & 20 as necessary to * Establish joint building official allow increased flexibility in the position with Jefferson County. processing of setback administrative * Seek opportunities to coordinate adjustments and minor variances building department services with * Coordinate pre-application and Jefferson County. technical review conference processes * Establish joint code enforcement with Public Works and make necessary officer with Jefferson County. changes to fee schedule and city codes to * Update the City's land use and reflect actual staff costs involved. shoreline plans and regulations as Simplify pre-application forms. needed * Continue community outreach and * Provide training for staff and education on issues such as: new volunteer committee members building I-codes, assessing historic * Expand use of technology—seek to buildings for needed repairs (seismic, coordinate such opportunities with fire, and life-safety). Jefferson County. * Improve the availability of application * Facilitate planning for Point Hudson forms, handouts, and city maps on the in cooperation with the Port of Port City's web site so customers can save Townsend. trips to the BCD office and help themselves -31 - Building and Community Development Department Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues By Program General Fund support $ - $164,095 $ (164,095) Permits 372,200 364,491 7,709 Zoning Fees 22,400 20,236 2,164 Planning Services 62,732 12,767 49,965 Misc Revenues 1,000 173 827 Intergovernmental 175,000 21,988 153,013 Transfers- In 257,500 - 257,500 Total Revenues $ 890,832 $583,749 $ 307,083 Expenditures By Program Building & Planning Services $ 430,909 $540,635 $ (109,726) Special Projects 432,024 43,114 388,910 Total Expenditures $ 862,933 $583,749 $ 279,184 Expenditures by Obiect Personnel $ 482,538 $461,162 $ 21,376 Operating Expenditures 374,395 117,594 256,801 Capital Outlay 6,000 4,993 1,007 Total Expenditures $ 862,933 $583,749 $ 279,184 Percent coverage of expenditures by revenues 100.00% 71.89% 28.11% - 32 - Finance Department City Manager Finance Director 7 Deputy FFinance Director 77 Customer Accounting & Services Treasury Utility Billing Accounting Clerk Assistant Utility Billing Payroll/ Clerk Benefits Administrator Grants & Contract Compliance Specialist - 33 - Finance Department The Finance Department provides a variety • Established a grants management of financial services for the City, which process to monitor grant awards; includes: • Converted old paper bound utility general ledgers to new computerized • Cashiering services; general ledger system; and • Cash and investment portfolio • Completed a Water/Sewer utility rate management; study for City Council review. • Debt management; • Budget preparation and administration; 2004 Goals and Objectives • Annual financial report preparation; • Business license issuance and The fiscal year 2004 will be a year for monitoring; monitoring and accounting for the new city • Business and Occupation Tax reporting; hall annex and the new fire station • Grant revenue and expenditure construction projects. reporting; * City facilities reservation system; During this year, the city will complete the • Parking citation receipts; final phase of the utility rate study focusing • Local Improvement District assessment on cost of service analysis. The cost of collections; service analysis will determine if utility • Utility billing for water, sewer, and rates are applied equitably to all class of utility customers. storm; • Park programs—signup and receipts; In 2004, the city must review and adopt a • Payroll and employee benefits; new uniform model business and occupation • Federal and state payroll tax reporting; tax ordinance in conformance with state • Accounts payable and audit of vendor laws. Recently enacted state laws require claims; all cities adopt a uniform model business • Project management reporting; and occupation tax ordinance. • Computer systems technology; and • Monthly and annual financial reporting Continue to improve accounting processes of all revenues and expenditures. and customer service enhancements. Goal: Monitor project accounting for the Departmental Mission: City Hall Annex and New Fire Station. The Finance mission is to manage and • Monitor and account for City Hall optimize the city's finances and provide Project; professional, knowledgeable and courteous • Monitor and accounting for New Fire customer service. Station Project; • Monitor eligible costs for grant 2003 accounting for new Fire Station Project; Accomplishments Goal: Continue to explore options to • Successfully completed the annual audit enhance information on the city web by the State Auditor; page. • Prepared Councilmanic Bond Issue Official Statement for City Hall Annex, . Budget document availability; and Grant Anticipation Note financing • Utility customer service information; for new fire station; and 34 Finance Department • Utility payments via credit cards,ACH • Strive for excellence in both budgeting automatic debit, and Internet payments. and financial reporting; and 0 Begin process to submit annual budget Goal: Continue to improve financial and annual financial report for peer reporting of the city's revenues, review. expenditures,and financial condition. Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues By Pro ram B&O tax collections $360,000 $378,964 $ (18,964) Business &Other Licenses 43,000 45,113 (2,113) Investment income - 8,793 8,793 Total Revenues $403,000 $432,870 $ 29,870 Expenditures By Program City Financial Services $199,855 $182,726 $ 17,129 Total Expenditures $199,855 $182,726 $ 17,129 Expenditures by Ob'ect Personnel $143,646 $136,041 $ 7,605 Operating Expenditures 53,459 44,256 9,203 Capital Outlay 2,750 2,429 321 Total Expenditures $199,855 $182,726 $ 17,129 Percent coverage of expenditures by revenues 201.65% 236.90% -35.25% - 35 - Police Department City Manager Police Chief Administration 7 Supervisor Police Clerks Deputy Police Chief Detective School Resource Officer Patrol Sergeant Patrol Sergeant Squad A Squad B Patrol Officers Patrol Officers Police Reserve Citizen Officers Volunteers Police Cadets - 36 - Police Department MISSION STATEMENT INVESTIGATIONS The Police Department's mission is to The Investigations Division handles build a partnership with the community follow-up assignments for serious cases, by providing accountable, effective and provides investigative assistance to the professional police services based upon Patrol Division, and investigates major mutual trust and respect. crime scenes. The officer assigned to this Division is also the Department's MAJOR PROGRAM SERVICES primary link to the Port Townsend The Department is currently organized School District, providing law into three areas: 1) Administration; 2) enforcement services, coordinating with Patrol; and 3) Investigations. area juvenile service agencies, as well as serving a community-policing function ADMINISTRATION within the schools. This Division also The Administrative Division provides oversees case management for the Patrol the overall management and direction, Division, coordinates the Citizens Police planning, budgeting, scheduling, Academy, and the Citizen Volunteer inspections, and training for the Program. (1 Sergeant, 1 officer) Department. Also included in this division is the records management function, which maintains incident reports and prepares management reports/records necessary for the effective operation of the Department. Additionally, this division handles telephone and personal requests for service from the public at the police station. Evidence/Property room management has also been absorbed by this division. PTPD contracts for holding/incarceration and dispatch services with Jefferson County. (Chief, Deputy Chief, 3 Civilians.) PATROL The Patrol Division's function is to deter and detect crime, apprehend violators, and render other services designed to provide public protection. This is accomplished by preventative patrol, responding to calls for service, traffic enforcement, and preliminary investigation/follow-up of reports and crimes. - 37 - ................. Police Department Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues By Program General Fund support $1,455,378 $1,361,695 $ 93,683 Fines 76,700 74,840 1,860 Grants 48,493 69,409 (20,916) Law enforcement services 21,100 48,976 (27,876) Retail Sales Taxes - Criminal Justice 85,000 90,037 (5,037) Criminal Justice 10,626 9,367 1,259 Miscellaneous 6,325 39,555 (33,230) Total Revenues $1,703,622 $1,693,880 $ 9,742 Expenditures By Program Administration $ 637,662 $ 629,920 $ 7,742 Operations 1,047,960 1,046,495 1,465 Training 18,000 17,465 535 Total Expenditures $1,703,622 $1,693,880 $ 9,742 Expenditures by Object Personnel $1,355,130 $1,258,673 $ 96,457 Supplies 338,494 363,154 (24,660) Capital Outlay 9,998 72,053 (62,055) Total Expenditures $1,703,622 $1,693,880 $ 9,742 Percent of coverage of expenditures by revenues 14.57% 19.61% -5.04% - 38 - Fire Department City Manager Fire Chief Assistant Fire Chief Clerk-Dispatcher Fire Lieutenant Fire Lieutenant Fire Lieutenant I - 7 [Fi Firefight er/Paramedic Firefighter/Paramedic I Firefighter/Paramedic Firefighter/Paramedic Firefighter/Paramedic 7- Volunteers Cadets) - 39 - Fire Department Serving the community since 1872, the Fire response data recordation and reporting, and public Department is responsible for protecting the City information. of Port Townsend during fire, medical, natural and man-made emergencies, and providing public The division provides ambulance transport billing, assistance on a 24-hour, every day basis. including direct liaison with Medicare and private insurance companies. The Department operates out of one fire station. facility with seven emergency apparatus and four Support Services support vehicles,responding to 1,635 alarms last The support services function of the department year. insures equipment and vehicle readiness, maintenance of the fire station, record keeping, Currently, eleven paid, and twenty-five volunteer liaison with other like-agencies, and planning. firefighters, many of whom are certified Custodial and repair duties are done by the staff, emergency medical technicians, are the nucleus of unless certified work is required by outside agents. the department emergency response force. Ongoing Functions The functions of the department are divided into + Provide continual emergency and non- five major areas or divisions: Prevention, emergency response on land and sea; Emergency Services,Training, Administration, • Provide or facilitate appropriate public and and Support Services. in-house education programs to school children, multi-family residential facilities, Prevention institutional facilities, businesses, city staff Prevention focuses on the coordination of public and the general public; education, facility inspection programs, and • Provide expedient and professional enforcement of the Uniform Fire Code and other municipal code and fire code inspections, uniform building codes, then formal inspection of code determinations, and analysis of on- buildings, and pre-fire planning. going commercial, industrial, and high life- safety occupancies; Emer enc Response Services + Continue liaison with the Jefferson County The emergency service function insures response Medical Program Director and Jefferson to all fire, emergency and non-emergency fire and General Hospital to ensure that advanced medical calls. Included in this function is response and basic life support emergency medical to hazardous materials incidents, extrication and program standards and needs are met; land and water rescue incidents. • Continue progress in crisis/emergency preparedness programs for the city in Training cooperation with Jefferson County The training division of the department is Emergency Management Department; responsible for the coordination and supervision of + Respond and investigate the origin and all department personnel training, as well as city cause of all fires, including the prosecution personnel in the area of first-aid and CPR training. of individuals for arson-related fires, and malicious intent incidents; Administration • Continue long-range facility and equipment The administration of the department, through its planning, depreciation and replacement Fire Chief, Assistant Chiefs and Clerk position, is programs; and responsible for the overall management and + Continue the outreach program of public administrative direction, planning, and budgeting, education on fire and life safety measures. including managing information pertaining to personnel,payroll, fiscal management, service - 40- Fire Department Year 2003 Accomplishments • Implemented FEMA grant for purchase of compressed air foam unit for pumper, and for self-contained breathing apparatus upgrades [$112,000]; • Continued implementation of FEMA grant for replacement of existing fire station [$2.1 million]; and • Contracted for the position of Assistant Fire Chief of Operations and Training Division of the department. Year 2004 Goals • Assist City Manager with fire and life safety policy development for the City; • Assist Fire Station Project Manager with implementation of new fire station; • Retention and training of volunteer firefighters and EMT's through improved training program delivery and participation; and • Continue to provide outstanding public service. -41 - Fire Department Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues By Program General Fund support $ 498,016 $ 772,641 $ (274,625) EMS Levy 331,000 314,439 16,561 Ambulance Services 216,000 197,032 18,968 Fire District#6 145,000 65,000 80,000 see Note 1 Fire Protection Services 40,000 15,492 24,508 Miscellaneous 226,900 3,378 223,522 PT Mill EMS 7,901 9,877 (1,976) Grants - 113,655 (113,655) Total Revenues $ 1,464,817 $1,491,514 $ (26,697) Expenditures By Program Fire $ 504,325 $ 663,779 $ (159,454) Emergency Medical Services (EMS) 960,492 827,735 132,756 Total Expenditures $ 1,464,817 $1,491,514 $ 26,697 Expenditures by Object Personnel $ 1,166,355 $ 998,224 $ 168,131 Operating Expenditures 274,462 302,821 (28,360) Capital Outlay 24,000 190,468 (166,468) Total Expenditures $ 1,464,817 $1,491,514 $ 26,697 Percent of coverage of expenditures by revenues 66.00% 48.20% 17.80% Notes: 1. Emergency Medical Services (EMS) are provided to Jefferson County Fire District#6 as authorized by an interlocal contract. -42 - Library Department City Manager Library Director Youth Services Circulation Services Technical Services Information Services Team Team Team Team Library Manager Senior Library Library Manager Library Manager (1 FTE) Associate (0.5 FTE) (0.5 FTE) (0.75 FTE) Senior Library Library Associate Senior Library Senior Library Associate (0.75 FTE) Associate Associate (0.75 FTE) (0.25 FTE) (0.5 FTE) Library Assistant Library Assistant Library Assistant Library Assistant (0.5 FTE) (1 FTE) (0.25 FTE) (0.75 FTE) Volunteers Library Page/ Processing Volunteers Shelver Clerk (0.75) (0.25 FTE) Volunteers Volunteers -43 - Library Department MISSION: ACCOMPLISHMENTS IN 2003: The Port Townsend Public Library serves the community by providing free and open access to • Ranked among all public libraries in the information and by promoting books, reading state as second highest in the number of and the quest for knowledge. books borrowed per capita in its service area, and as sixth highest in the number VALUES: of reference transactions performed, • Provide high quality, non judgmental,broad- according to the Washington State range library service to every member of the Library's 2002 Public Library Statistical community. Report published 2003. • Insure that library users leave the library with • Replaced more than half of the shelving the information they are seeking. on the upper floor with lower, more • Meet the public with friendly and tactful accessible shelving that has high demeanor. earthquake safety features. • Keep current with the latest information • Began to place still valuable, but available in books and via information infrequently used books in heated storage technology. to relieve overcrowding of books on • Keep the library building, equipment, and shelves in the library. Storage books may collections in good repair. still be reserved for check out from the library. SERVICES: • Replaced library catalog "dumb" Youth: terminals with re-conditioned PC Reading promotion including summer reading workstations that enabled the upgrade to clubs, story times, educational & cultural an upgraded version of public access programs including the PT Library Children's catalog software. Choir, school/daycare outreach and cooperative • Library volunteers were honored for programming, children's reference and online providing over 2000 hours of service in services including homework help. the past year working on library landscaping, book check-in and Adults: processing, and special events. Gwen Reference/research aid, reader's advisory Howard was presented the annual Marian service, online information services, adult Hero Library Volunteer award for her cultural & educational programs. ongoing efforts overseeing the library's landscaping and for her many years of Interlibrary Cooperation: service on the Library Board and Friends Participate in the CLAN consortium to share an Board. automated catalog and checkout system (and collection materials) with Jefferson County • The Friends of the Port Townsend Public Library and Quilcene and Brinnon school library contributed over$20,000 from libraries. Share in providing courier service their fund-raising efforts to provide for between the two public libraries daily. Borrow all library landscaping and gardening books from libraries outside the county through costs, cultural and educational programs, the OCLC interlibrary loan system. and the youth summer reading programs. These funds also provided $6,500 for replacement books, videos and carrier bins for daycare deliveries; funding for 2 -44 Library Department laptop computers for a wireless training public and staff. (Equipment lab setup for library computer classes for purchased with grants from the public and staff; and many memorial the Gates Library Foundation and special recognition books, music and the Friends of the Port CD's and other audio-visual materials. Townsend Library in 2003.) • The Port Townsend Public Library o Plan for a complete Foundation provided endowment income replacement of the CLAN funds to purchase a gardening books and Library automated computer popular music compact discs for the system in 2005. library recorded music collection. o Address issues raised by the • The Library Advisory Board, a Friends of 2003 Supreme Court decision the Library Board member and two staff upholding the Child Internet representatives worked with the City Protection Act. Manager to recruit, interview and hire the new library director. • Materials Collections: o Complete replacement of GOALS FOR 2004: Daycare delivery books and 1. Library Director Transition Priority audio-visual materials, funded Projects: by Friends of the Port • Continue to explore opportunities for Townsend Library. cooperative ventures with other o Continue to place infrequently libraries, schools, local businesses used books in storage. and community/cultural o Weed outdated materials and organizations: replace or rebind worn o Grant opportunities materials. o Cooperative program funding o Develop DVD and Books on o Cooperative use of facilities CD collections. • Complete a new long range plan • Information Service Objectives: including: o Begin to teach laptop lab o Level of Service Study classes for the public on the ■ Collections use of library information ■ Programs databases and the library • Staffing catalog system. o Long Term Facility Plan o Continue cooperative homework help evenings in 2. Continue Implementation of Current the youth services department Program Objectives: with PT High School Honor Society and adult volunteer • Technology Objectives: tutors. o Replace two public and two o Begin a new program called staff computers purchased the "Library Detective more than three years ago. Agency, fun learning o Complete set-up of a four activities for young book laptop computer wireless sleuths", to teach library and training lab for classes for the -45 - Library Department information skills to the first through fifth grade age group. o Explore ways to provide additional adult programming. -46 - Library Department Performance Measure 2001 Actual 2002 Actual 2003 Actual 2004 Budget (48 hr./wk.) (53 hr./wk.) (53 hr./wk.) Estimate (53 hr./wk.) Items loaned 195,625 198,420 219,000 230,000 see Note 1 see Note 1 Reference Questions 15,623 17,457 16,493 17,500 Answered see Note 2 see Note 2 Interlibrary Loans Borrowed 1,228 1,386 1,560 1,600 Outside Jefferson County Public Uses of 32,051 37,825 36,267 38,000 Microcomputers Library Cardholders 8,067 8,137 9,078 9,150 Collection size (Books, 45,860 47,839 49,635 51,400 Videos and Books on Tape) Items Added to Collection 4,396 3,456 3,622 3,500 see Note 4 see Note 3 Youth Program and Class 14,163 12,664 9,020 12,500 Visit Attendance Notes: 1. Second highest items loaned per capita of local population of all public libraries in Washington in 2002 and 2001. 2. Sixth highest in reference transactions per capita of local population of all public libraries in Washington in 2002, seventh highest in 2001. 3. 2003 number inflated by the gift of 1000 entertainment videos from an estate. 4. Number of items higher than other years due to "Book Boost" special fund-- raising effort and early childhood education grant in 2001. - 47 - Library Department City Staffing Full Time Equivalent Units (FTE) 2001 2002 2003 2004 Position Actual Actual Actual Budget Change Classification Library Director 1.00 1.00 1.00 1.00 0.00 Department Manager- 0.88 1.00 1.00 1.00 0.00 Information & Technical Services Department Manager- 0.88 1.00 1.00 1.00 0.00 Youth Services Circulation 0.00 0.00 1.00 1.00 0.00 Coordinator (4 mo.) (5 mo.) Senior Library 0.50 0.50 0.50 0.50 0.00 Associate- Information and Technical Services Senior Library 0.75 0.75 0.75 0.75 0.00 Associate-Youth Services Library Associates - 1.29 1.75 1.75 0.75 0.00 Circulation and (8 mo) (5 mo.) Information Services .75 1.75 (4 mo.) (7 mo.) Library Assistants- 1.50 1.50 1.50 2.50 0.00 All service areas (9 mo.) (9 mo.) 2.50 1.50 (3 mo.) (3 mo.) Library Page (Shelver) 0.75 0.75 0.75 0.75 0.00 -Circulation Services Library Processing 0.00 0.00 0.25 0.25 0.00 Clerk-Technical (11 mo.) Services Substitutes for 0.00 0.00 0.25 0.25 0.00 vacation, sick, peak hour relief Totals 7.55 8.25 8.75 9.75 0.00 (1.0 FTE staff added (9 mo.) (9 mo) 10/03 through 9/04 to 9.75 8.75 support director (9 mo.) (3 mo.) transition) -48 - Library Department Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues By Program General Fund support $585,505 $564,896 $ 20,609 see Note 1 Intergovernmental - - - Donations - - - Fines 2,500 1,874 626 Total Revenues $588,005 $566,770 $ 21,235 Expenditures By Program Library Services $588,005 $566,770 $ 21,235 see Note 1 Total Expenditures $588,005 $566,770 $ 21,235 Expenditures by Object Personnel $422,085 $400,897 $ 21,188 Operating Expenditures 98,370 92,060 6,310 Capital Outlay 67,550 73,813 _ (6,2� Total Expenditures $588,005 $566,770 $ 21,235 Percent coverage of expenditures by revenues 0.43% 0.33% -0.09% Notes: 1. Beginning in the year 2000, the Library Fund was consolidated into the General Fund. These changes reduce the amount of interfund transactions and improves understanding of City funding methods. Also, the elimination of an unnecessary fund improves accounting efficiency due to the reduction of accounting transactions, budgeting and annual reporting. -49 - Public Works Administration City Manager Public Works Director Office Lead Engineering Street/Sewer/Storm Parks & Recreation Water& Facilities Division Division Division Division see Organizational see Organizational see Organizational see Organizational Chart Chart Chart Chart - 50 - Public Works Administration Department Mission Statement: To provide overall improvement of City parks, recreation, leadership, management, administration, and swimming pool services. and support for all the divisions of the Public Works Department. To provide Increase emphasis on transportation safe, reliable, efficient Public Works planning and street maintenance and services to the community. To provide improvement operations. sound technical advice to the City Manager, City Council, City staff, and Support the activities of all Public the public. To ensure the effective and Works elements and other City efficient integration of Public Works departments by providing current, efforts into the overall operation of the accurate GIS data to fullest extent City as well as appropriate County/State possible. plans. Goal: Oversee the development and 2004 Goals and Objectives timely, cost-efficient administration of capital projects. Goal: Develop and manage plans and execute programs that aid in the Provide project management and informed decision making by Public technical support for the development, Works divisions,other City bidding, contract compliance, and Departments, City Manager, and project close out for municipal capital Council. facilities projects to include City Hall Annex/Restoration, skateboard park, and Manage utility system upgrades to new fire station. ensure regulatory compliance and the safe, reliable provision of essential City Goal: Secure the means to finance services including system improvements capital projects necessary to a healthy such as the Jacob Miller Road water infrastructure by careful management systems, sewer trunk line improvements of current resources and a continuing and continued planning and design vigilance for favorable financing. efforts on other elements of the water Conduct a utilities system rate analysis and waste water systems. the lowest possible utility rates that will support the City's adopted plans for Ensure continued reliable, safe water utility system capital projects. supply through completion of environmental analyses and permit Continue search for grant funding renewals. opportunities and low interest loans in conjunction with the City's capacity to Provide assistance to the City Manager, finance the loans. Council, and citizens to examine and adopt a City Storm Water Management Provide assistance in grant and loan Plan and to update the City's Water preparation to all Public Works divisions System Plan. and City departments. Improve the quality of life in Port Townsend through continual review and - S1 - Public Works Administration Department Goal: Create administrative systems to increase efficiencies and save tax- and ratepayers money. Implement procurement policies and methods that assure the best value at the best price while maintaining strict compliance with state and city bidding and procurement laws. Continue working towards full compliance on budget and bidding processes on an ongoing basis. Provide updates and training on the latest procurement methods, laws, and policies. Ensure the efficient and effective organization of critical information through daily emphasis on the Records Management Program. Goal: Work toward increased customer satisfaction with Public Works services. Continue to support and improve the Customer Request Program. - 52 - Public Works Administration Department Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues By Program General Fund support $240,543 $ 209,029 $ 31,514 Budgeting, Accounting & Professional Services - - - see Note 1 Total Revenues $240,543 $ 209,029 $ 31,514 Expenditures By Program Administrative Services $240,543 $ 209,029 $ 31,514 Total Expenditures $240,543 $ 209,029 $ 31,514 Expenditures by Object Personnel $162,387 $ 159,050 $ 3,337 Operating Expenditures 75,156 48,943 26,213 Capital Outlay 3,000 1,037 1,963 Total Expenditures $240,543 $ 209,029 $ 31,514 Percent of coverage of expenditures by revenues 100.00% 0.00% 100.00% Notes: 1. In prior years, Public Works Administration charged professional services to those departments and funds benefiting from their services. Starting in 2002,the General Fund is charging all funds an overhead charge based on a percentage of their annual expenditures rather than the charging out the cost of professional services. - 53 - Public Works Engineering Department City Manager Public Works Director City Engineer Public Works Engineering Assistant Development Review Project Management, Design, GIS/CARD Work Group Work Group Development Civil Engineer Review Engineer Development Review Engineering Technician Specialist Public Works GIS Coordinator/ Inspector Project Manager - 54 - Engineering Department Mission Statement: Oversee the design Hire a development review engineer to and construction of improvements to the oversee the public works development city's infrastructure and facilities, review process. consistent with city policies, standards and priorities. Review development proposals for consistency with the utility master plans Services Provided: Manage major and identify opportunities for partnering capital improvement projects; design with city projects. small public works projects; oversee the public works development review and Goal: Implement the adopted Capital inspection activities; prepare the 6-year Improvement Program. Capital Improvement Program (CIP) and the 6-year Transportation Improvement Utilize the internal and external Program (TIP); prepare long range resources necessary to complete the master plans for infrastructure adopted CIP projects. improvements; provide technical support to City crews and other City Prepare work plans and track progress departments; provide GIS mapping on completion of the CIP and TIP services; maintain and update utility projects. records and as-builts. Work with city staff to prepare the 2005 2004 Goals and Obiectives 6-year CIP and TIP consistent with City Council priorities, regulatory Goal: Continue improvements in requirements and within available customer service for the public and funding and staffing resources. city departments. Goal: Plan and implement projects Maintain up-to-date GIS and utility for the expansion and rehabilitation of maps that are used by the public and city the utility systems. staff. Update the Water System Master Plan. Oversee and integrate information gathered from new aerial photos of the Oversee design and construction of the city. trunk sewer Extension, outfall, inflow removal, and sewer rehabilitation Goal: Review development proposals projects. and permit applications in a timely manner,consistent with the city codes, Oversee design and construction of standards and policies. water system improvements for compliance with DOH requirements. Update the Engineering Design Standards to reflect recent field Goal: Provide project management experience. services for city facility improvements. Manage the design and construction of the City Hall Annex, the City Hall - 55 - Engineering Department Renovation, the Fire Hall Completed construction for the Reconstruction, and the Skateboard Park Washington Street I& I Removal Facility. Project. Goal: Implement projects to improve Completed construction for the the city's transportation network. restoration of the Bell Tower. Begin design of the next phase of the Began construction for the Morgan Hill Discovery Road projects and assist in the Booster Station and Water System development of the multi-year street Improvement Project as part of the DOH improvement program. compliance projects. Develop plans, design and construct a Completed design development for City traffic signal and street improvements Hall Annex and City Hall for Howard Street and Upper Sims Way. Reconstruction Projects. Publish the Non-motorized Trails Map. Completed design development for Fire Hall Reconstruction Project. Review citizen requests and warrants for traffic control changes. Began design for the Trunk Sewer Extension, Jacob Miller Water Line, Make improvements to the non- Island Vista Pump Station and Skate motorized system including trails, Park Facility. sidewalks, curbs, and ramps to improve ADA accessibility consistent with city Permit review and construction policies and the Non-Motorized Plan. inspection for several major development projects. 2003 Accomplishments Held 38 technical conferences, issued 59 Completed construction for the San Juan Street and Utility Development permits, Walkway and Sims Way Walkway 3 water reservations and issued 151 projects. Minor Improvement Permits. - 56 - Engineering Department Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues By Pro ram General Fund support $377,540 $ 364,172 $ 13,368 Budgeting, Accounting & Professional Services - - - see Note 1 Total Revenues $377,540 $ 364,172 $ 13,368 Expenditures By Program Engineering Services $377,540 $ 364,172 $ 13,368 Total Expenditures $377,540 $ 364,172 $ 13,368 Expenditures by Object Personnel $316,144 $ 315,951 $ 193 Operating Expenditures 54,396 39,743 14,653 Capital Outlay 7,000 8,477 (1,477) Total Expenditures $377,540 $ 364,172 $ 13,368 Percent of coverage of expenditures by revenues 0.00% 0.00% 0.00% Notes: 1' In prior years, Public Works Engineering charged professional services to those departments and funds benefiting from their services. Starting in 2002, the General Fund is charging all funds an overhead charge based on the fund's annual expenditures, rather than charging for professional services rendered. - 57 - Parks and Recreation Department City Manager �j FPublic Works=Director Parks & Recreation Department Parks Foreman Pool Manager Parks Assistant InstructL(35 Lifeguards FTE) Parks Assistant Parks Seasonals (1 FTE) - 58 - Parks and Recreation Department Mission: The mission of the Parks 2003 Accomplishments Department is to develop and maintain park and other city facilities that are • Replaced rotary sprinkler heads responsive to the needs and interests of in Chetzemoka Park. Installed the citizens of Port Townsend. new electronic timer with a radio controlled rain sensor that shuts Function: To develop and maintain off water automatically when it parks and other facilities in accordance rains. with the Park and Recreation Functional Plan. • Installed an automatic battery operated irrigation valve at 2004 Goals and Obiectives McGarraugh Park. Goal: Provide facilities for the public . Replaced backflow preventers that are aesthetically pleasing, well with the most current type in maintained and safe. Chetzemoka, Haller Fountain, McGarraugh, Triangle Gateway Continue a preventative maintenance and Kah Tai Parks. and work order system to improve efficiencies and allow better accounting . Worked with individual of work activities. volunteers and Adopt-A-Park Remodel the restroorns in Chetzemoka groups in Kah Tai Lagoon, Park using updated materials to make Adams Street, Sather, them more inviting and comfortable. Chetzemoka, Gateway Triangle, and The Golden Age Club Park. Goal: provide play equipment that is well maintained in an environment • Upgraded Water system in that addresses safety concerns. Chetzemoka. Review the condition of all play • Installed an irrigation system equipment at least once a month and around the kitchen shelter in replace or repair any equipment that Chetzemoka. presents a safety hazard. Monitor the depth and condition of the surfacing • Painted the restroorns in under the equipment for fall protection. McGarraugh Park. Renew or replace surfacing material when and if necessary. . Installed new 10"culvert for the Goal: Create a master plan for each stream in Chetzemoka. park. . Worked with the Shakespeare Assist in the development of a master Co. for another successful season plan for each park to be used for park in Chetzemoka Park. policy decisions, future facility needs, Installed a new bridge over the future use needs and alterations to the existing landscapes in the park system. lagoon inlet in Kah Tai Park. - 59 - Parks and Recreation Department • Installed a new flagpole in • Refurbished the Rhody beds at Marine Park the Bell Tower. • Completed drainage project at • Lowered the hedge for view the entrance of Chetzemoka enhancement on the Chetzemoka Park. Park bluff. - 60 - Pool Department Mission Statement The Pool Department's mission is to develop and provide safe, broad-based aquatic programs and facilities that are responsive to the needs and interests of all citizens of Port Townsend. 2004 Goals and Objectives Goal: Provide programs for the wide range of interests in Port Townsend. Optimize the use of the limited aquatic facilities to maximize opportunities for all potential pool users. Support Port Townsend School District programs as requested Goal: Provide a safe and healthy environment for all aquatic activities. Maintain a full cadre of trained, responsible lifeguards. Operate the pool and facility in accordance with all appropriate health and safety laws and regulations. Improve the physical condition of the pool through increased maintenance efforts. Goal: Provide the most efficient management of pool operations and facilities possible. Work with the School District to improve facility maintenance and operations. Continue improvement of pool business practices to ensure proper accountability of funds and to seek further efficiencies. - 61 - Parks, Pool and Recreation Department Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues By Program General Fund support $ 371,373 $ 309,949 $ 61,424 Intergovernmental revenues 2,300 2,300 - Charges for services - pool 90,000 65,596 24,404 Rental income 15,600 6,511 9,090 Donations - - - Total Revenues $ 479,273 $ 384,356 $ 94,917 Expenditures By Program Parks Board $ - $ - $ - Parks Maintenance 282,718 223,639 59,079 Recreation - - see Note 1 Pool 196,555 160,717 35,838 Total Expenditures $ 479,273 $ 384,356 $ 94,917 Expenditures by Obiect Personnel $ 307,590 $ 271,579 $ 36,011 Operating Expenditures 169,683 110,777 58,906 Capital Outlay 2,000 2,000 - Total Expenditures $ 479,273 $ 384,356 $ 94,917 Percent coverage of expenditures by revenues 22.51% 19.36% 3.15% Notes: IThe recreation services were contracted to the YMCA in the entirety starting fiscal year 2003. - 62 - Facilities Maintenance Department Mission Statement: The mission of the Facilities Maintenance Division is to operate and maintain the city owned buildings and public restrooms. This work is accomplished primarily through a janitorial contract that is administered by the Water Department Operations Manager and supervised by the Fleet/Facilities Crew Chief. The Crew Chief also performs or coordinates minor building repairs and modifications. In 2004, we will continue efforts to expand deferred maintenance of existing facilities to include City Hall, Pope Marine Building, and Parks facilities. We will also be renewing the janitorial contract for City-owned facilities. Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues By Program General Fund support $298,452 $236,335 $ 62,117 Inter-fund maint charges-LTAC 16,000 16,000 - Custodial Services 3,686 3,660 26 Total Revenues $318,138 $255,995 $ 62,143 Expenditures By Program Public Restrooms $ 6,000 $ 4,970 $ 1,030 City Hall and Facilities 312,138 251,025 61,113 Total Expenditures $318,138 $255,995 $ 62,143 Expenditures by Ob'ect Personnel $ 18,369 $ 18,225 $ 144 Operating Expenditures 295,269 234,732 60,537 Capital Outlay 4,500 3,038 1,462 Total Expenditures $318,138 $255,995 $ 62,143 Percent of coverage of expenditures by revenues 6.19% 7.68% -1.49% - 63 - Non-Departmental The General Fund cost center"Non- department, are summarized. Presently, most Departmental" is where costs, which are not of these costs are for contracted services to directly assigned to an existing General Fund Jefferson County. Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues By Program General Fund support $ 565,817 $ 525,185 $ 40,632 Total Revenues $ 565,817 $ 525,185 $ 40,632 Expenditures By Program Community Services $ 90,000 $ 91,393 $ (1,393) Intergovernmental Services 475,817 433,792 42,025 see Note 1 Total Expenditures $ 565,817 $ 525,185 $ 40,632 Expenditures by Object Professional Services -YMCA $ 90,000 $ 91,393 $ (1,393) Professional Services -Other 10,600 17,891 (7,291) Intergovernmental Services -Jefferson County contract 465,217 415,901 49,316 Total Expenditures $ 565,817 $ 525,185 $ 40,632 Percent of coverage of expenditures by revenues 0.00% 0.00% 0.00% Notes: 1. These services include the cost of contract services provided by Jefferson County: District Court, Dispatch, Alcohol and Drug Abuse, Animal Control, and Computer Network Support. - 64 - Fund Equity and Transactions This budget summary was developed to shall be recorded. This budgetary assist the City Council with monitoring provision allows the City Council and the General Fund beginning fund citizens to more clearly see when balance amounts. budgetary transfers are to occur, and where those transfers went. Also, this budget summary enables the Council to provide policy guidance for Finally, this summary provides the totals budgeting a Council General Fund for the General Fund, ending fund reserve amount in accordance with City balance as projected in the budget Council policy. development. This cost center is where all General Fund transfers out to other city funds Budget Actual Year Year Increase 2004 2003 <Decrease> Ending General Fund Balance CityCouncil Reserved d Fund Balance- (1%) $ 79,739 $ - $ 79,739 see Note 1 Unreserved Fund Balance 421,604 401,989 19,615 Total Ending Fund Balance $ 501,343 $401,989 $ 99,354 Other Financing Uses Interfund Subsidies -Transfers-Out to Street Fund $ 298,427 $300,000 $ (1,573) see Note 2 Total Other Financing Uses 298,427 300,000 1,573 Total Fund Equity and Other Financing Uses $ 799,770 $701,989 $ 97,781 Notes: 1. Beginning in year 2000, the City Council established a financial policy requiring a reserve in the General Fund equal to 1%of General Fund revenues. The reserve may only be spent by Council authorization through a supplemental budget. 2• Beginning in year 2000, the operating transfer to the Street Fund is budgeted in the Fund Equity &Transactions cost center. This change allows the City Council to more easily monitor all fund balance transactions. - 65 - Special Revenue Funds Special revenue fund types are used to account The policy adopted by the City Council seeks for the proceeds of specific revenue sources to set aside up to 2% of General Fund (other than expendable trusts or for major revenues as a contingency reserve. This capital projects) that are legally restricted to reserve may only be used by an appropriation expenditure for specified purposes. The city of the City Council. State law (RCW presently has six special revenue funds: 35A.33.145) authorizes this fund and limits the reserve level to a maximum of$ 0.375 per thousand dollars of assessed valuation of • Drug Enforcement and Education Fund property within the city. There are no staff • Contingency Fund assigned to operate this fund. It is used • Fire Equipment Joint Maintenance Fund primarily to account for earmarked monies. • Community Development Block Grant Fund • Lodging Tax Fund Community Development Block Grant • System Development Charge Fund Fund • Street Fund This fund accounts for the federal community During 2000, the previous Library and P.E.G. development block grant (CDBG) program Access Studio Fund were converted to a that provided federal aid to stimulate local department of the City's General Fund. The development. The CDBG program provided previous Arterial Street Fund was combined housing and economic development grants. with the Street Fund. The federal program has long since closed, but loan repayments are deposited into this fund and become program income to the program in Dru2 Enforcement & Education Fund accordance with federal regulations. This process, in effect, recycles the original federal The Drug Enforcement and Education Fund grant on a continual basis enabling other receives all monies and proceeds of the sale of qualified applicants to have access to the property seized during drug investigations and federal program. forfeitures pursuant to RCW 69.50.050. Lofting Tax Fund The monies received shall be used solely for A lodging tax is imposed upon the purposes of drug enforcement, drug recommendation of the city's Lodging Tax awareness education, and the purchase, lease Advisory Committee, in accordance with Port and maintenance of equipment and other items Townsend Municipal Code Title 3, Chapter necessary for drug enforcement. There is no 3.20. staff assigned to operate this fund. It is used primarily to account for earmarked monies. All such taxes collected in this fund are for the purpose of paying all or part of the cost of tourism promotion, acquisition of tourism, Contingency Fund related facilities, operation and maintenance of Beginning in 2000, the City Council tourism, and for such other purposes as authorized a contingency fund to accumulate authorized in RCW Chapter 67.28. resources from the general property tax levy f Lodging tax funds may be used to pay for any or future unforeseen needs and emergencies. - 66 - Special Revenue Funds engineering, planning,financial, legal and account for system development charges professional services incident to the assessed by the city's water and wastewater development and operation of tourism-related utilities to property developers. facilities, to secure the payment of all or any portion of general Also, this fund is used to account for deferrals obligation bonds or revenue bonds issued for of system development charges for selected such purpose as specified. low-income housing projects. Those projects selected for deferral of SDC's shall be The sole source of revenue is the lodging tax. accounted for in a special account as This tax is derived by taking 2 percent of the authorized by the City Council. Authorized state's 6.5 percent sales tax and rebating it deferrals of SDC charges shall be paid by a back to the community for local programs to contribution from the city's General Fund with promote and accommodate tourism. a transfer of monies to the System Development Low-Income Deferral Account. On October 5, 1998, the City Council passed Ordinance 2663 authorizing an imposition of As cities nationwide face increased costs for an additional "special" 2% excise tax. This expanding and upgrading water and special 2% excise tax was effective starting wastewater(sewer) facilities, they are looking February 1, 1999. This results in a combined for ways to charge the costs equitably among lodging tax of 4%. the utility customers who are receiving the benefits. Port Townsend is one of many cities Fire Equipment Joint Maintenance Fund challenged with funding the most costly capital projects in its history. State and federal On August 8, 2000, the city entered into an regulations are forcing the city to construct interlocal agreement with various Jefferson expensive improvements to existing water and County Fire Districts to operate and maintain a wastewater systems. self-contained breathing air filling compressor and appurtenances. This agreement provides When new facilities are constructed, excess for the collection of fees from all parties to capacity for future growth must be included to support the operating costs of this unit in a avoid frequent costly future expansions. segregated fund. Historically, as new growth occurs, the existing ratepayers have subsidized these System Development Charge Fund expenses. Now, as in many other communities, the City of Port Townsend has The System Development Charge (SDC) Fund decided to more fairly charge those who are was created as authorized by Ordinance 2666 benefiting directly, by establishing System in November 1998. Pursuant to Chapter 13.03 Development Charges, or SDCs. With SCDs PTMC, the City has determined that it is (also known as Impact Fees for certain reasonable and in the public interest to collect services), those responsible for growth pay a water and wastewater system development more realistic proportion of the costs charges for the purpose of recovering a associated with growth. proportionate share of the actual and projected costs of water and wastewater facilities from State law requires that SDCs collected be those properties which, as a part of their placed in a dedicated fund for use only on development and use, create the need for those construction projects that are being oversized facilities. The SDC Fund was created to to accommodate growth. The law further - 67 - Special Revenue Funds states that all money be spent within five • Street sweeping years. If it is not spent on appropriate projects • Roadside vegetation management and within this time frame, the city is required to mowing refund the money collected. Collections can . Landscape maintenance also be used to pay for extra capacity in . Pavement and shoulder repair already constructed facilities. In essence, they . Pavement markings help pay the debt service for those projects. • Snow and ice control • Traffic signal and illumination system In Port Townsend's case, water SDC revenue maintenance is being spent on pipeline improvements, . Signage including property purchases, which have been . Traffic counts mandated by the State Department of Health. . Transportation planning Wastewater SDC revenue will pay for the final . Street tree maintenance stages of the wastewater treatment plant project. These fees will pay only for the excess capacity portion, offsetting debt service The street fund receives revenues from state distributions of motor vehicle fuel taxes for payments for these projects. two programs: city streets and arterial streets. State law authorizes establishment of SDCs for State law restricts these revenues: water, wastewater and storm drainage. Impact • City streets: to be used for any street Fees are also allowed for streets, parks, fire purposes (RCW 46.68.070.110, and schools. 47.24.040 and 35.76 RCW) • Arterial streets: to be used for The citizen Impact Fee Advisory Committee highways and arterial streets. For originally recommended adoption of cities with populations less than SDC/Impact Fees for all of these services 15,000, cities may use these monies for except fire. Currently, only the water and the maintenance of arterial highways wastewater recommendations have been and city streets (RCW 46.68.070). adopted. The city consolidated its Arterial Street Fund Street Fund into the Street Fund in 2000 as allowed by RCW 46.68.070 for cities with populations The street fund is responsible for the less than 15,000. administration and maintenance of the city's transportation network, which includes These state distributions are not sufficient approximately 74 miles of public roadways resources to maintain city streets. The city's together with roadside improvements, general fund provides subsidies in order for sidewalks, bicycle facilities, signalization and the street fund to operate. illumination systems. The duties associated with this responsibility include: - 68 - Special Revenue Funds Drug„Enforcement and Education Fund Budget Actual Year Year Increase Revenues 2004 2003 <Decrease> Investment Interest $ _ $ Expenditures Supplies _ Capital ` Actual Beginning Fund Balance $ 64 $ 64 $ Increase<Decrease7 in Fund Balance Estimated Ending Fund Balance $ 64 $ 64 $ _ Contingency Fund Budget Actual Year Year Increase Revenues 2004 2003 <Decrease> Property Tax $ 34,500 $ 13,905 $ 20,595 Investment Interest 1,000 $ 856 144 Total Revenues $,5 0 $ 14,761 $ 20,739 Expenditures $ ----: $ 7,500 $ 7,500 Estimated Beginning Fund Balance $ 114,682 $ 107,421 $ 7,261 Increase<Decrease> in Fund Balance 35,500 7,261 28,239 Estimated Ending Fund Balance $ 1150,182 $ 1� $ 35,500 - 69 - Special Revenue Funds Community Development Block Grant Fund Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues Program Income $ - $ 31,765 $ (31,765) Investment Interest Income 1,000 1,116 (116) Total Revenues $ 1,000 $ 32,881 $ (31,881) Expenditures Professional Services $ 120,000 $ 10,000 $ 110,000 Total Expenditures $ 120,000 $ 10,000 $ 110,000 Actual Beginning Fund Balance $ 134,887 $ 112,006 $ 22,881 lncrease<Decrease7 in Fund Balance (119,000) 22,881 (141,881) Estimated Ending Fund Balance $ 15,887 $ 134,887 $ (119,000) - 70 - Special Revenue Funds Fire Equipment Joint Maintenance Fund Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues Intergovernmental Revenues - Fire Districts $ 3,000 $ 4,000 $ (1,000) Equipment Repair Charges 11000 $ 1,000 Investment Interest 25 24 1 Total Revenues $ 4,025 $ 5,024 $ 999 Expenditures Professional Services $ - $ - $ Capital Outlays Total Expenditures $ - $ - $ _ Estimated Beginning Fund Balance $ 8,879 $ 3,855 $ 5,024 Increase¢Decrease7 in Fund Balance 4,025 5,024 (999) Estimated Ending Fund Balance $ 12,904 $ 8,879 $ 4,025 - 71 - Special Revenue Funds System Development Charge Fund Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues Interest Income $ 540 $ 1,279 $ (739) Water SDCs-City 135,000 193,183 (58,183) Sewer SDCs 135,000 163,635 (28,635) Stormwater SDCs - Total Revenues $ 270,540 $ 358,097 $ (87,557) Expenditures Residual Equity Transfers $ 100,000 $ 100,000 $ - Interfund Subsidies (Water) 135,000 86,990 48,010 Interfund Subsidies (Sewer) 135,000 152,858 (17,858) Interfund Subsidies (Storm) - - _ Total Expenditures $ 370,000 $ 339,848 $ 30,152 Actual Beginning Fund Balance $ 176,499 $ 158,250 $ 18,249 Increase<Decrease7 in Fund Balance (99,460) 18,249 117,709 Estimated Ending Fund Balance $ 77,039 $ 176,499 $ 99,460 -72 - Special Revenue Funds Lodging Tax Fund Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues Hotel Motel Taxes $ 267,904 $ 269,661 $ (1,757) Investment Interest 500 820 Total Revenues $ 268,404 $ 270,481 $ 2,077 Expenditures Professional Services $ 112,455 $ 245,460 $ (133,005) Communications - - - Advertising 97,160 8,055 89,105 Miscellaneous 21,500 - 21,500 Miscellaneous - Friends of Fort Worden - 1,467 (1,467) Interfund Services& Charges- Public Restrooms 7,000 16,000 (9,000) Interfund Subsidies - McCurdy Pavilion debt service 21,500 23,205 (1,705) Interfund Subsidies - PT Marine Science Center debt 5,983 11,966 (5,983) Total Expenditures $ 265,598 $ 306,153 $ (40,555) Actual Beginning Fund Balance $ 96,109 $ 131,781 $ (35,672) Increase<Decrease7 in Fund Balance 2,806 (35,672) 38,478 Estimated Ending Fund Balance $ 98,915 $ 96,109 $ 2,806 - 73 - Street Fund Street Fund In conjunction with Wastewater/Storm using either chip sealing or asphalt. This will Function: The Street Fund provides the reduce our maintenance cost and the dust resources for the Street Operating Division of concerns that are raised by the residents on these Public Works. The Street Division is types of roads. responsible for the maintenance of streets, gravel roads, alleys, sidewalks and shoulders Goal: Continue to work on replacing within the City of Port Townsend. This includes problem sidewalks. street sweeping, vegetation management, tree removal, grading, pavement and shoulder repair, Identify and replace critical sidewalks with the snow and ice removal, pavement markings and money appropriated for doing this through the signage. CIP program. The Arterial Street Fund is incorporated within Goal: Implement the Streets Capital the Street Fund for the construction, Improvement Program. improvement, chip sealing, overlaying with asphalt, seal coating and repair of arterial Accomplishments highway and city streets. Chip sealed 0.8 miles of existing gravel roads in Goals and Objectives cooperation with the Jefferson County Road Department. Goal: To respond to emergent situations such as ice or snow removal,missing stop signs Paved(asphalt) approximately 0.06 miles of and hazardous vegetation removal in a timely some existing gravel and some existing chip manner. sealed streets. Develop contingency plans and policies for how Installed new crosswalks on Washington St., to respond to these types of situations. San Juan and on the Sims Way Pathway projects with hot tape materials to reduce the Goal: Evaluate, identify and prioritize failed amount of painting needed to maintain these road surfaces for reconstruction or overlay. crossings. Develop a pavement management program Installed hot tape bicycle symbols and arrows on using the City's GIS system to identify and map the San Juan project. locations of failing roads to create a priority list for repairs. Began making spot repairs to the downtown sidewalks to prevent tripping hazards. Spent Goal: Continue to work on overlaying the approximately 80 hours doing this work. streets and the surfacing of gravel roads throughout the City of Port Townsend. Identify streets that need to be resurfaced with the money that is appropriated for making these improvements. Reduce the number of miles of gravel roads that is needed to be maintained by resurfacing them - 74 - Street Fund Performance Indicators Street Division 2001 2002 2003 2004 Est. as of 10/2/03 Citizen requests received 213 198. 191 150 Painting of crosswalks, curbs, and 380 400 500 500 parking stalls (Tirane Spent, I-Irs.) Miles of gravel road maintained twice a 11 11 8 7 year Miles of streets swept/month 35 45 45 45 Miles of paved road maintained 68 70 72 75 Miles of road re-striped'-one time per 40 40 40 40 year Number of vandalized or worn out signs 85 100 75 85 replaced Street Shoulders - Miles pulled 0 10 2 15 Right-of-Way Mowed, (Miles) 40 40 40 40 Two to three times per year 4 Right-of-Way chip sealed or overlaid (Miles) 0 3.2 0.86 Depending on Funding _75 - Street Fund Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues State Grants $ - $ - $ - Federal Grants (Indirect) - - - Motor Vehicle Fuel Tax-City Streets 119,116 120,319 (1,203) Motor Vehicle Fuel Tax-Arterial Streets 55,638 56,257 (619) Investment Interest - 1,322 (1,322) Street Payback Collection - 4,389 (4,389) Miscellaneous Income - 1,938 (1,938) Operating Transfers- In 248,427 300,000 (51,573) Total Revenues $ 423,181 $ 484,225 $ (61,044) Expenditures by program Operations $ 426,570 $ 427,929 $ (1,359) Capital Improvement Projects - - - Total Expenditures $ 426,570 $ 427,929 $ 1,359 Expenditures by object Repairs & Maintenance $ - $ 89,860 $ (89,860) Utility Services 65,800 64,327 1,473 Supplies 41,500 34,060 7,440 Services &Charges 27,743 26,634 1,109 Personnel 178,541 114,073 64,468 Capital Outlay 10,000 9,682 318 Interfund Services 102,986 89,293 13,693 Total Expenditures $ 426,570 $ 427,929 $ 1,359 Actual Beginning Fund Balance $ 143,084 $ 86,788 $ 56,295 Increase<Decrease> in Fund Balance 3,389 56,295 59,684 Estimated Ending Fund Balance $ 139,695 $ 143,084 $ (3,389) - 76 - General Government Debt Service The city issues long term debt In 1991, the city issued$250,000 limited instruments to finance large capital tax general obligation bonds for the projects. These are typically for items Balloon Hanger at Fort Worden for that have long useful lives for which this performing arts as authorized by financing method will reduce the annual Ordinance 2235. The source of monies debt service burden on its citizens. to repay the debt service for this issue Since local governments are permitted to comes from an annual operating transfer issue tax-exempt bonds, this financing from the city's Lodging Tax Fund, option helps reduce the cost of which collects the lodging tax. borrowing. In 1999, the city issued$645,000 limited General obligation bond issues are tax general obligation bonds for various limited by state law. These bonds may capital improvements. These capital be issued in two different methods: items include: library improvements, voted bonds and non-voted bonds. police station improvements, fire station Washington State law limits the voted improvements, city hall facilities and bond indebtedness to two and one-half Port Townsend Marine Science Center percent (2.5%), including non-voted improvements as authorized by debt, of the city's current assessed Ordinance 2709. The source of monies valuation (A.V.). to repay the debt service for this issue comes from a portion of the city's Cities are also authorized to issue general property tax levy and annual general obligation bonds for an operating transfers from the Lodging additional two and one-half percent Tax Fund. (2.5%) of the city's current assessed valuation for parks and open spaces and In 2002, the city issued$3,465,000 utilities. Both of these bond issues must limited tax general obligation bonds for be voted and approved by a 60 percent the construction of the city hall annex majority vote of the registered voters. building and remodel of old city hall as authorized by Ordinance 2812. The Bonds of this type are unlimited tax source of monies to repay the debt obligations of the city, and are backed by service for this issue comes from a the full faith and credit of the city. The portion of the city's general property tax city presently has no voted bonds levy and real estate excise tax revenues. outstanding. In 2003, the city issued$2,390,000 in Non-voted bonds are called limited tax general obligation bonds for "Councilmanic" bonds and are limited the construction of the city hall annex by state law to one and one-half percent building and remodel of old city hall as (1.5%) of the city's current assessed authorized by Ordinance 2844. The valuation. The city currently has four source of monies to repay the debt general government Councilmanic bonds service for this issue comes from a outstanding totaling $6,628,393, and one portion of the city's general property tax grant anticipation note totaling levy and real estate excise tax revenues. $1,625,000. - 77 - General Government Debt Service In 2003, the city issued $1,625,000 in The city's final budget was adopted grant anticipation notes for the before the new 2003 bond and grant construction of a new city fire station as anticipation notes were issued. A authorized by Ordinance 2845. The supplemental budget will adjust the source of monies to repay the debt bonded debt service. Located in the service for this issue comes from a Appendix is a schedule which computes $1,369,999 Federal Emergency the city's legal debt limitation as Management Agency (FEMA) grant. established by state law. Summary of General Government Non-voted Limited Tax Obligation Bonds Total Total Total Year Principal Interest Debt Service 2004 $ 59,074 $ 293,323 $ 352,397 2005 1,794,912 299,885 2,094,797 2006 265,801 266,119 531,920 2007 286,744 258,327 545,071 2008 297,741 249,289 547,030 2009 303,800 239,012 542,812 2010 319,920 227,919 547,839 2011 320,401 215,554 535,955 2012 320,000 203,140 523,140 2013 335,000 190,188 525,188 2014 350,000 176,253 526,253 2015 365,000 161,232 526,232 2016 380,000 146,658 526,658 2017 395,000 130,925 525,925 2018 410,000 114,150 524,150 2019 430,000 95,510 525,510 2020 450,000 75,450 525,450 2021 470,000 54,455 524,455 2022 495,000 32,525 527,525 2023 205,000 9,430 214,430 2024 - (2) (2) 2025 - - - 2026 - - - 2027 - - - Totals $ 8,253,393 $ 3,439,339 $ 11,692,732 - 78 - General Government Debt Service General Government Debt Service Fund Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues Property Taxes $ 74,457 $ 93,161 $ (18,704) Investment Interest 1,000 43 957 Operating Transfers- In 287,561 198,653 88,908 Total Revenues $ 363,018 $ 291,857 $ 71,161 Expenditures Debt Service Principal $ 59,074 $ 68,245 $ (9,171) Debt Service Interest 257,929 209,804 48,125 Professional Services 1,000 836 164 Total Expenditures $ 318,003 $ 278,884 $ 39,119 Estimated Beginning Fund Balance $ 16,155 $ 3,183 $ 12,972 Increase<Decrease> in Fund Balance 45,015 12,972 32,043 Estimated Ending Fund Balance $ 61,170 $ 16,155 $ 45,015 - 79 - Utility Debt Service The city's utility funds may also issue • Demonstrate a history of long term debt instruments to finance maintaining the city's utility large capital projects. These are system typically for utility plant improvements . Demonstrate a commitment to that have long useful lives for which this professional management financing method will reduce the annual debt service burden on its utility The evaluating criteria are weighted customers (ratepayers). Since local 60% professional management and 40% governments are permitted to issue tax- city need. exempt bonds, this financing option helps reduce the cost of borrowing. The city has received four Public Works These debt instruments are usually Trust Fund (PWTF) low interest State issued as revenue bonds. loans. One is a PWTF 1998 loan for water projects totaling $2,138,740, for The source of monies to repay the 20 years at an interest rate of 1%. revenue bond debt service comes from Another is a PWTF 1999 loan for sewer utility revenues, not property taxes. projects totaling $1,593,739 at an interest rate of I%. The third is a In addition to revenue bonds, cities may PWTF 2001 loan for sewer outfall apply to Washington State for low totaling$1,153,350 at an interest rate of interest and/or interest-free loans. This 0.5%v for 19 years. A fourth is a PWTF is a competitive process that involves 2002 loan for Morgan Hill water system city staff presenting a proposal to upgrades totaling $1,242,743, for 20 Olympia for an application for Public years at an interest rate of 0.5%. Works Trust Fund Loans and State Revolving Fund Loans. Because of the There are also two no-interest or low low interest and interest-free loans, this interest State Revolving Fund (SRF) method of financing public works is very loans. One is for the wastewater master beneficial to the city's ratepayers. The plan for$182,620, and the second is for application process is comprehensive a wastewater conveyance system totaling and competitive. Those cities scoring $1,000,000, for 19.5 years at 1.5%. This highest in the State's evaluation process second SRF loan has not been drawn receive the favorable loans. The more upon at this time. significant qualifying criteria requires cities to: The city sold its Tri-Area Water System in December 2001 to the Public Utility • Impose the '/a of one percent real District#1 (PUD). As part of that estate excise tax transaction, certain revenue bonds were • Develop a long-term plan for defeased, and certain state loans were financing public work needs transferred to the PUD. The city • Use all local revenue sources rescheduled the state loans when the which are reasonably available amounts were finalized. for funding public works • Adopt a comprehensive plan In 1978, the city utility issued$395,000 revenue bonds for capital improvements - 80 - Utility Debt Service to the utility as authorized by Ordinance 1798. The source of monies to repay the In 1998, the city utility issued debt service for this issue comes from $4,950,000 revenue refunding bonds and the revenues of the utility. $1,000,000 revenue bonds for capital improvements to the utility as authorized In 1992, the city utility issued by Ordinance 2625. The revenue $6,820,000 revenue bonds for capital refunding bonds refinanced$115,000 of improvements to the utility as authorized the remaining 1978-Series B revenue by Ordinance 2305. The source of bonds and most of the 1992 revenue monies to repay the debt service for this bonds. The refunding issued produced issue comes from the revenues of the significant savings in future interest utility. Subsequently, the city refunded costs to the utility ratepayers. The source $4,350,000, of these bonds with a 1998 of monies to repay the debt service for revenue refunding bond issue to reduce this issue comes from the revenues of the total debt obligation with new low the utility. interest bonds. Summary of Utility Debt Service Revenue and Refunding Bonds Total State Loans Total Total Total Total Total Total Total Year Principal Interest Debt Service Year Principal Interest Debt Service 2004 $ 440,000 $ 180,130 $ 620,130 2004 $ 285,840 $ 41,423 $ 327,263 2005 465,000 162,000 627,000 2005 275,597 40,855 316,452 2006 480,000 142,845 622,845 2006 276,277 38,501 314,778 2007 500,000 122,480 622,480 2007 276,968 36,137 313,105 2008 52.5,000 100,875 625,875 2008 277,668 33,762 311,431 2009 545,000 78,195 623,195 2009 278,380 31,377 309,757 2010 575,000 54,125 629,125 2010 279,102 28,982 308,084 2011 455,000 27,335 482,335 2011 279,835 26,575 306,410 2012 15,000 6,125 21,125 2012 280,579 24,157 304,736 2013 15,000 5,375 20,375 2013 281,334 21,729 303,063 2014 20,000 4,500 24,500 2014 282,100 19,288 301,389 2015 20,000 3,500 23,500 2015 282,879 16,837 299,71.5 2016 20,000 2,500 22,500 2016 283,668 14,373 298,042 2017 20,000 1,500 21,500 2017 284,470 11,898 296,368 2018 20,000 500 20,500 2018 285,284 9,410 294,694 Totals $ 4,115,000 $ 891,985 $ 5,006,985 2019 241,392 6,911 248,302 2020 182,635 4,846 187,481 2021 183,486 3,364 186,851 2022 123,648 1,870 125,517 2023 59,117 666 59,783 2024 - - - Totals $ 5,000,259 $ 412,962 $ 5,413,221 - 81 - Utility Debt Service The utility debt service payments for the revolving loans are budgeted as a debt revenue and revenue refunding bonds service line item in the Water/Sewer are budgeted in a utility debt service Fund. A debt service fund for the State fund as listed below. The debt service loans is not necessary. payments for the State trust and Water/Sewer Bond Funds Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues Investment Interest $ 18,500 $ 13,519 $ 4,981 Operating Transfers- In from Water Utility 63,404 64,045 (641) Operating Transfers- In from Sewer Utility 556,726 558,600 (1,874) Equity trfr in from reserve 218,000 - 218,000 Total Revenues $ 856,630 $ 636,164 $ 220,466 Expenditures Debt Service Principal $ 440,000 $ 425,000 $ 15,000 Debt Service Interest 180,130 197,895 (17,765) Equity Trfr to reduce reserve 218,000 - 218,000 Professional Services - 898 (898) Total Expenditures $ 838,130 $ 623,793 $ 214,337 Actual Beginning Fund Balance $1,060,957 $1,048,586 $ 12,371 Increase<Decrease> in Fund Balance 18,500 12,371 6,129 Estimated Ending Fund Balance $ 1,079,457 $ 1,060,957 $ 18,500 - 82 - Capital Project Funds Capital project funds are used to account defray the costs of implementing the for financial resources to be used for the Growth Management Act. The city acquisition or construction of major receives the second quarter of R.E.E.T, capital facilities (other than those which results in a combined rate of financed by proprietary funds and trust 1.78%. funds). The City has one non-utility capital project fund called the Capital The first quarter percent of the R.E.E.T. Improvement Fund, and one utility receipts must be spent solely on capital capital improvement fund called the projects that are listed in the Capital Utility Construction Fund. Facilities Plan element of the comprehensive plan. Capital projects Capital Improvement Fund are defined as: Revenues come from several different "Those public works projects of a local sources for this fund. The real estate government for planning acquisition, excise tax, bond proceeds, and fund construction, reconstruction, repair, transfers are major sources of revenue replacement, rehabilitation, or for this fund. Some transfers from other improvement of streets, roads, highways, funds like the General Fund and Street sidewalks, street and road lighting Fund. Some are revenues deposited into systems; traffic signals; bridges; this fund from grants via state and domestic water systems; storm and parks federal sources, "fee in lieu of," recreational facilities; fire/protection "mitigation fees," "impact fees" for facilities; trails; libraries; administrative applicable projects, and interest income. judicial facilities; and river and/or waterway flood control." The real estate excise tax (R.E.E.T.) that is levied by the State is deposited into The second quarter percent of the this fund. This tax is levied on all sales R.E.E.T. that is levied and is part of this of real estate, measured by the full budget can only be levied by those cities selling price, including any liens, that are required to plan under GMA. In mortgages and other debts given to this quarter percent of R.E.E.T. "capital secure the purchase. projects" mean: The state levies this tax at the rate of "Those public works projects of a local 1.28 percent. A locally imposed tax is government for planning acquisition, also authorized. In 1990 and 1992, the construction, reconstruction, repair, State Legislature made a number of replacement, rehabilitation, or changes in the locally imposed R.E.E.T. improvement of streets, roads, highways, sidewalks, street and road lighting As Port Townsend is required to plan systems; traffic signals; bridges; under the Growth Management Act domestic water systems; storm and (GMA), new language was enacted sanitary sewer systems and planning, regarding the first quarter(.025) percent construction, reconstruction, repair, of the tax. Based on the GMA, Port rehabilitation, or improvement to parks." Townsend was given the option of When other operating divisions or funds levying a second quarter percent to help expend monies for qualified projects, - 83 - Capital Project Funds transfers-out of the R.E.E.T. Fund are for city hall projects will be accounted used to reimburse the operating division. for in this fund. The interest income is based on prudent investing with the inclusion of City Fire Station Construction Fund construction project scheduling and cash flow analysis. In 2003, the city received a grant award from Federal Emergency Management The last major capital project accounted Agency(FEMA)for replacement of the for in this fund was the Union Wharf city fire station. To fund the project. Implementation of project cost construction costs for this project the accounting systems in 1998 has made it city issued grant anticipation notes possible to individually track capital totaling $1,625,000, and a portion of projects in this fund. limited tax general obligation bonds, 2003. City Hall Annex Construction Fund Utility Construction Fund In 2003, a new fund was established to account for all revenues and The Utility Construction Fund is a expenditures for the construction of the capital project fund restricted to city hall annex and the remodeling of old expenditures for approved utility city hall. Bond proceeds received for improvements. The interest earnings on city construction projects are deposited this fund are also restricted to the into this fund. Also, any grants obtained approved utility improvement. - 84 - Capital Project Funds Capital Improvement Fund Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues Real Estate Excise Tax $ 280,128 $ 336,246 $ (56,118) Federal Grants 120,000 252,455 (132,455) State Grants 555,000 259,841 295,159 Investment Interest 5,000 10,732 (5,732) Miscellaneous Income 4,500 1,403 3,097 Sale of Fixed Assets 10,000 - 10,000 Bond and Loan Proceeds (supplemental) 535,000 - 535,000 Donations 24,000 21,131 2,869 Total Revenues $ 1,533,628 $ 881,807 $ 651,821 Capital Project Expenditures Personnel $ 21,824 $ 7,510 $ 14,314 General Fund Overhead 130,500 110,671 19,829 Building & Structures (Bell Tower) - 240,182 (240,182) Pink House 235,000 - 235,000 Street CIP 545,000 632,616 (87,616) Parks CIP 525,000 37,046 487,954 Operating Transfer 2002 Bond Payment 140,128 163,482 (23,354) Equity Transfer 2002 Bond City Hall - 3,334,117 (3,334,117) 2003 Bond Issue Costs 29,053 - 29,053 Operating Transfer 2003 Bond Payment 70,000 - 70,000 Intergovernmental Loans - Recreation Center 25,000 25,000 - Miscellaneous Expense - 875 _ (875) Total Expenditures $ 1,721,505 $ 4,551,500 $(2,829,129) Estimated Beginning Fund Balance $ 267,638 $ 3,937,331 $ (3,669,693) Increase<Decrease> in Fund Balance (187,877) 3,669,693 3,481,816 Estimated Ending Fund Balance $ 79,761 $ 267,638 $ (187,877) - 85 - Capital Project Funds City Hall Annex Construction Fund Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues Investment Interest $ 68,045 $ 35,171 $ 32,874 Residual Equity Transfer-2002 Bond Issue 3,402,247 3,334,117 68,130 Total Revenues $ 3,470,292 $ 3,369,288 $ 101,004 Capital Proiect Expenditures General Fund Overhead Expenditures $ 80,000 $ 25,684 $ 54,316 City Hall Annex 225,000 84,961 140,039 City Hall Renovation 495,000 171,941 323,059 Total Expenditures $ 800,000 $ 282,586 $ 517,414 Actual Beginning Fund Balance $ 3,086,702 $ - $ 3,086,702 Increase<Decrease> in Fund Balance 2,670,292 3,086,702 (416,410) Estimated Ending Fund Balance $ 5,756,994 $ 3,086,702 $ 2,670,292 - 86 - Capital Project Funds Fire Station Construction Fund Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues Investment Interest $ - $ - $ - FEMA Grant 1,369,999 - 1,369,999 Loan Proceeds 228,333 - 228,333 Grant Anticipation Note 2003 1,625,000 (1,625,000) Residual Equity Transfer-2003 Bond Issue (supplemental) 157,310 400,000 (242,690) Total Revenues $ 1,755,642 $ 2,025,000 $ (269,358) Capital Project Expenditures Debt Issue Costs $ - $ 8,938 $ (8,938) Land and Improvements - 29,027 (29,027) Building and Structure 1,900,000 70,867 1,829,133 Note Payable (supplemental) 1,625,000 - 1,625,000 Machinery and Equipment - 493 493 Total Expenditures $ 3,525,000 $ 109,324 $ 3,415,676 Actual Beginning Fund Balance $ 1,915,676 $ - $ 1,915,676 Increase<Decrease> in Fund Balance (1,769,358) 1,915,676 (3,685,034) Estimated Ending Fund Balance $ 146,318 $ 1,915,676 $ 1,769,358 - 87 - Capital Project Funds Utility Construction Fund Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues Investment Interest $ 12,000 $ 16,471 $ (4,471) Miscellaneous Receipts - 700 (700) PWTF 2002 Loan Proceeds 350,000 748,640 (398,640) SRF 2002 Loan Proceeds (supplemental) 580,000 111,559 468,441 Operating Transfers-In 29,500 - 29,500 Equity Tranfers-In PWTF - - - Total Revenues $ 971,500 $ 877,370 $ 94,130 Capital Protect Expenditures General Fund Overhead Expenditures $ 225,000 $ 125,888 $ 99,112 Improvements -Water 805,000 908,789 (103,789) Improvements - Sewer 1,445,000 350,088 1,094,912 Total Expenditures $ 2,475,000 $ 1,384,765 $ 1,090,235 Actual Beginning Fund Balance $ 1,818,099 $ 2,325,494 $ (507,395) Increase<Decrease> in Fund Balance 1,503,500 (507,395) �996,105) Estimated Ending Fund Balance $ 314,599 $ 1,818,099 $ 1,503,500 Note: Starting in 2002,all capital improvements for water/sewer are budgeted in a new fund(Fund 415). 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Flushed the entire distribution system to remove accumulated Mission Statement: sediment and stale water. The water utility shall provide a safe, . Installed 77 (+) new water taps reliable water supply that meets all and meters. federal and state standards and shall • Installed 338 (+)replacement provide high quality service to its meters. customers. . Repaired 6 water main breaks. • Installed 13 new fire hydrants. Goals for 2004 . Replaced 1,295 feet of old, • The water utility will stay undersized, galvanized water main. informed on state and federal • Tested flow and residual pressure issues and regulatory trends. on 78 fire hydrants. • The utility will plan for Completed an inventory of cross compliance with new regulations •on water quality. connection control devices.• The utility will stay involved in • Will have the Morgan Hill pump station running by year's end. the regional water resource . Three employees have upgraded planning process. or added to their certifications • The water utility will obtain this year. special use permit renewals from the U.S. Forest Service. Water Qualitv and Treatment • The water utility will concentrate capital improvement programs . Treated an average of 15 million on areas identified as having gallons per day. deficient fire protection and • Delivered an average of one restricted flow. million gallons a day to the • The water utility will improve its distribution system and 14 cross connection control million gallons a day to Port program. Townsend Paper Company. • Continued extensive, required Water Distribution monitoring and testing programs Year 2003 accomplishments to maintain and document water quality, at the source, after • Reliably delivered safe clean treatment, and in the distribution drinking water to 4,296 taps/ system. • Continued required watershed $,500 customers at up to control program in cooperation 2,000,000 gallons per day.• Reliably delivered safe clean with the U.S. Forest Service. drinking water to Fort Worden • Continued to meet the stringent State Park and to P.U.D. Number water quality criteria for One of Jefferson County. avoidance of filtration. • Accurately read 4,296 meters • Published and distributed each month. consumer confidence reports. - 96 - Water/Sewer Utility Fund • Continued participation in regional water resource planning efforts. • Continued the process for renewal of our U.S. Forest Service special use permits. - 97 - Street/Sewer/Storm Divisions City Manager Public Works Director Operations & Maintenance Manager Street/Sewer/Storm Wastewater Street/Sewer/Storm Treatment Crew Chief Wastewater Biosolids Equipment Treatment Operators (5 FTE) Facilites Seasonal Wastewater Biosolids/Compostor Part time (0.5 FTE) Treatment Treatment Plant Plant Operators (3 FTE) Operators (2 FTE) - 98 - Water/Sewer Utility Fund Wastewater Collection Division (In conjunction with Street/Storm Funds) Function: To maintain the Wastewater To work cooperatively with the businesses on Collection System in order to provide for the reducing the discharge of grease into the safe transmission of wastewater from the source wastewater collection system. This will be done to the Wastewater Treatment Facility. by enforcement of the City's sewer ordinance and working with the businesses on the Goals and Obiectives installation and maintenance of grease traps. Goal: Reduce the number of sewer overflows To root cut approximately 2,000 feet of sewer and back-ups,emergency calls and liability to line as identified in the Wastewater the City. Comprehensive Master Plan. Rehabilitate or replace failing portions of the 2003 Accomplishments collection system as CIP funding allows. Cleaned all sewer lines on the list of problem lines that require a six-month cleaning schedule. Adhere to the six-month cleaning schedule of problem lines. Cleaned 50% of one of the five basins as identified in the five year cleaning program. Clean one complete sewer basin as established in the yearly basin-by-basin cleaning schedule. Root cut approximately 3,000 feet of problem This is to clean all sewer lines throughout the sewer lines. collection system over a five-year schedule. This effort is in addition to the six-month Replaced 200 feet of failing sewer mainlines. cleaning of problem sewer lines. Installed or rebuilt five maintenance holes in the Perform maintenance and treatment of known existing collection system. grease problem sewer lines. Performance Indicators 2003 2004 Wastewater Collection Division 2001 2002 as of Est. 10/2/03 Number of emergency call outs/citizen concerns received 10 24 19 15 Number of feet of line cleaned on 6 month schedule 6000' 7000' 7000' 7000' Maintenance Holes Installed/Rebuilt 3 9 5 6 Complete cleaning of one sewer basin (Five year program) 75% 75% 50% 100% Length of Sewer lines (Feet) performed root cutting 1000 2000 3000 3000 Length of Sewer lines (miles) in the City of Port Townsend 67.9 72 73 74 - 99 - Water/Sewer Utility Fund Wastewater Treatment Division • Continue to work with the wastewater collection division in the removal of Function: To provide for the treatment of infiltration and inflow (rain) from the wastewater and the operating, monitoring and collection system. maintenance of the facilities in compliance with • Continue to operate the facilities as federal and state laws and regulations and in efficiently and economically as possible agreement with the City's concerns for public to produce the best effluent quality safety and health and environmental quality. possible within the available resources. • Maintain the facility to ensure the The wastewater treatment facility (WWTF) is prolonged life of the capital investment. responsible for the operation and maintenance of eight sewage lift stations that support the 2003 Accomplishments City's wastewater collection system and is . We have operated the WWTF within all responsible for one storm water lift station. the N.P.D.E.S. permit limits. • All maintenance activities were 2004 Goals and Objectives performed on all of the equipment at the Goals: wastewater facility and sewage lift stations and we had no major failures in • Operate the wastewater treatment facility our system. within all limits required by our • Installed chlorinator systems at Monroe N.P.D.E.S. (National Pollution and at Gaines Street lift stations for odor Discharge Elimination System) permit. control in the lift stations and collection • Operate and maintain all of the lift system. stations to assure optimal performance . Received operations award for 2002 from and reliability. the Washington State Department of • Renew N.P.D.E.S, permit with the Ecology for exemplary performance in Washington State Department of the operation of the City's Wastewater Ecology for the wastewater treatment Treatment and Collection systems. facility. Permit expires June 2004 . Provided laboratory services performing fecal coliform tests for Pacific Objectives: Ecological Institute doing a coliform • Continue to operate the wastewater study of the Leland Watershed over the treatment facility to prevent violations of past year. the N.P.D.E.S. permit by providing . performed a Comparative Study of monitoring and maintenance of the Disposable Plastic vs. Traditional Glass facility and by enforcement of the City's for BOD5/CBOD Battles in cooperation sewer use ordinance (PTMC 13.21 with the Washington State Department through PTMC 13.24). of Ecology Lab Accreditation Section. • Continue to operate and maintain the lift The study is being recognized stations to provide optimal performance nationwide. and reliability by performing regular . Successfully passed Laboratory Audit scheduled maintenance on all of the performed by the Washington State equipment. Department of Ecology Lab • Continue to implement the approved Accreditation Section for accreditation capital improvement program (CIP). of the WWTF laboratory. The audit is • Apply for renewal of N.P.D.E.S. permit performed every three years and renewal successful passing is required in order to • in December 2003 (180 days before maintain our laboratory accreditation expiration of existing permit). - 100 - Water/Sewer Utility Fund with the Department of Ecology for submission of data performed by the lab. Performance Indicators 2001 20p2 2003 2004 as of 1011103 Est. Oversee the treatment facility within the N.P.D.E.S. permit limits. 100% 100% 100% 100% (1) Wastewater treatment facility capacity (% used)Flow based on the 61.6% 62.9% 61.4% 65% new rating of the facility Wastewater treatment facility capacity(%used)BOD based on the 56% 66.3% 63.6% 64%v new rating of the facility Wastewater treatment facility capacity(% used) TSS based on the 47% 55.3% 51.4% 52% new rating of the facility Average flow rate per day (million gallons) 0.887 0.906 0.885 0.920 Cost to treat the wastewater(per gallon) $0.0028 $0.0030 $0.0033 $0.0030 (1) N.P.D.E.S. is National Pollution Discharge Elimination System. - 101 - Water/Sewer Utility Fund Biosolids Composting Division Function: To provide biosolids, septage and yard and handling of the materials conning into waste composting treatment and the operation, the facility. monitoring and maintenance of such facilities in • Continue to operate the facilities as compliance with federal and state laws and efficiently and economically as possible to regulations and in agreement with the City's produce the best effluent quality possible concerns for public safety, health and within the available resources. environmental quality. • Monitor and test the compost materials for compliance with all federal and state Goals: regulations to be classified as Class "A" • Operate the biosolids composting facility exceptional quality compost materials for within all limits required by our State distribution to the public. Waste Discharge permit. This is the liquid portion of our process. 2003 Accomplishments: • To produce Class "A" exceptional quality compost materials that meets all federal . We have operated the facility within the and state regulations for distribution to the facility's State Waste Discharge permit public. limits. • Operate and maintain all of the equipment • To 9/29/2003 we have produced five at the facility to assure optimal batches of compost for distribution to the performance and reliability. public. • Operate the biosolids composting facility in • To 9/29/2003 we have sold 2,406.5 cubic a fiscally responsible manner to reduce the yards of compost to the public. Have costs to the utility rate payers. provided 98 cubic yards of compost for general City use. Have provided 348 cubic Objectives: yards for the San Juan Project and 75 yards • Continue to operate the biosolids for the Sims Way Pathway Project, composting facility to prevent violations of • We have received the N.P.D.E.S. Permit the State Waste Discharge permit by from the Department of Ecology for the providing monitoring and maintenance of facility. The permit went into effect on the facility. January 1, 2003 and is valid for five years. • Continue to operate and maintain the • Reduced rate for septage on September 8, equipment to provide optimal performance 2003 because of low volumes coming into and reliability by performing regular the facility. Price changed from scheduled maintenance on all of the $0.125/gallon to 0.1 15/gallon. equipment. • Investigate charging for yard waste materials to cover the cost of processing - 102 - Water/Sewer Utility Fund Performance Indicators 2001 2002 2003 2004 to 1011103 Est. Oversee the treatment facility within the N.P.D.E.S. permit 100% 99.99% 100% 100% limits. (1) To produce class "A" compost for distribution to the public with a goal of having at least three sale events during the year. 7 7 5 8 Batches produced are: Septage received (Gallons) 703,332 237,146 273,213 600,000 Dry Tons of biosolids processed 255 214 165 260 3,860 Yard Waste Received (Tons) 3,741 4,198 as of 4,500 9/30/03 Finished Compost Produced (cubic yards) =3,268.5 4,350 2,927.5 3,500 (1) N.P.D.E.S. is National Pollution Discharge Elimination System. - 103 - Water/Sewer Utility Fund Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues Revenues from Utility Sales $ 3,592,947 $ 3,607,063 $ (14,116) Miscellaneous Operating Revenues 135,650 118,932 16,717 Engineering Fees 6,616 2,050 4,566 Investment Interest 61,000 37,327 23,673 Biosolids Compost 23,000 26,225 (3,225) SDC Residual Equity Transfers 100,000 100,000 - System Development Charges 270,000 252,858 17,142 Total Revenues $ 4,189,212 $ 4,144,456 $ 44,756 Expenditures by Program Utility Billing $ 380,208 $ 373,507 $ 6,701 City Water Operations 1,295,519 1,016,024 279,494 City Water Supply 365,815 328,467 37,348 Wastewater Treatment 1,277,452 1,187,850 89,602 Wastewater Collection 771,756 680,211 91,545 Biosolids 278,119 237,695 40,424 Water Resources 71,192 57,292 13,900 Total Expenditures $ 4,440,061 $ 3,881,047 $ 559,014 Expenditures by Object Personnel $ 1,357,744 $ 1,161,646 $ 196,098 Supplies& Services 700,999 656,008 44,991 Utility Taxes 489,268 489,645 (377) Intergovernmental 18,400 7,684 10,716 Interfund Services 472,058 389,311 82,747 Equipment Rental 172,449 161,062 11,387 Debt Service 327,263 229,792 97,471 Interfund Subsidies-Debt Funds 620,130 622,645 (2,515) Transfers Out 164,500 50,000 114,500 Capital Outlay 117,250 113,255 3,995 Total Expenditures $ 4,440,061 $ 3,881,047 $ 559,014 Actual Beginning Fund Balance $ 3,394,063 $ 3,130,653 $ 263,410 Increase (Decrease) in Fund Balance (250,849) 263,410 ___ (514,259) Estimated Ending Fund Balance $ 3,143,214 $ 3,394,063 $ (250,849) - 104 - Stormwater Utility Fund Stormwater Division • Continue to assist the Engineering In con unction with Streets/Wastewater Department in evaluating stormwater issues. Function: To clean and maintain the • Identify shoulders that need to be pulled Stormwater Collection System to provide for to allow water to get into drainage the safe and efficient transmission of ditches (swales). This is to prevent stormwater to prevent damage to public and damage to the streets by allowing the private property. water to get away from the asphalt area. Goals and Objectives Goal: Adopt a Stormwater Master Plan and implement approach decided by Council Goal: Continue to maintain the Stormwater • Develop a scope of work to work Collection System in the most efficient and towards getting the Draft Plan adopted cost-effective manner possible. by the Community and Council. • Continue the use of Community Service Work Crews to provide clearing of Goal: Increase the percentage of storm vegetation from the stormwater systems cleaned annually. collection system (gutters). • Cleaned 75% of the system using a • Continue the installation of new catch basin by basin approach to cleaning the basins that are needed throughout the entire storm water system. system for better treatment of storm • Provide routine maintenance water. inspections for Stormwater collection facilities. Performance Indicators Storm Water Division 2001 2002 2003 2004 as of Est. 10/2/03 Number of citizen concerns received 20 15 16 15 Number of catch basins cleaned (in percent) 100 90 75 80 Number of Catch Basins (new or replaced) 13 10 6 10 Miles of street shoulders pulled for storm water control 0 6 2 15 Storm water piping installed, new or replaced, (Feet) 400 1100 800 1000 Cleaning of open gutters (most of this work is done by the 200 287 200 200 Community Service Workers)Hours Worked Cleaning of open gutters (by City Staff)Hours Worked 40 40 38 40 Number of catch basins in the storm water system 1060 981 (1) 1000 1020 Note (1) Removed catch basins not maintained by the City and this number now reflects the amount of CB's maintained by the City. - 105 - Stormwater Utility Fund Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues Revenues from Utility Sales $ 436,602 $ 436,136 $ 466 Engineering Fees 4,255 2,575 1,680 Investment Interest 5,833 2,603 3,230 Miscellaneous Receipts 1,282 201 1,081 SRF Loan Proceeds 50,000 - 50,000 Total Revenues $ 497,972 $ 441,515 $ 56,457 Expenditures by Program Stormwater Operations $ 545,244 $ 369,884 $ 175,360 Capital Improvement Projects 50,000 24,765 25,235 Total Expenditures $ 595,244 $ 394,649 $ 200,595 Expenditures by Oblect Personnel $ 263,846 $ 187,324 $ 76,522 Supplies & Services 29,929 22,210 7,719 Utility Taxes 51,585 47,320 4,265 Interfund Services 46,386 39,310 7,076 Equipment Rental 52,014 66,270 (14,256) Debt Service 16,484 7,451 9,033 Transfers Out- Special Projects 85,000 - 85,000 Capital Outlay 50,000 24,765 25,235 Total Expenditures $ 595,244 $ 394,649 $ 200,595 Estimated Beginning Fund Balance $ 292,878 $ 246,011 $ 46,867 Increase<Decrease> in Fund Balance (97,272) 46,867 (144,138) Estimated Ending Fund Balance $ 195,606 $ 292,878 $_ (97,272) - 106 -- Equipment Rental Fund Equipment Rental is a division under the Public Works Director and Operations Manager for Water,Fleet, and Facilities that uses the equipment replacement fund and rental rates from each department to acquire, maintain, service, and dispose of a fleet of vehicles and other mobile equipment that are used by all departments for transportation and by public works for other purposes (excavation, grading, paving, sewer maintenance, etc.). The division is supervised by a Crew Chief, who also has responsibilities for city facilities. The division has one mechanic. The fleet currently consists of 58 vehicles and 70 other pieces of motorized or hydraulic equipment. Goals for 2004 include the replacement of a number of police, fire department, and public works vehicles. Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues Revenues from Equipment Rentals $ 530,569 $ 512,038 $ 18,531 Miscellaneous Receipts - 2,809 (2,809) Investment Interest 39,183 19,291 19,892 Total Revenues $ 569,752 $ 534,138 $ 35,614 Expenditures by Program Operations and Maintenance $ 284,935 $ 277,350 $ 7,585 Capital Asset Addition Program 305,000 266,507 38,493 Total Expenditures $ 589,935 $ 543,857 $ 46,078 Expenditures_by Obiect Personnel $ 98,108 $ 89,385 $ 8,723 Supplies &Services 151,708 138,524 13,184 Debt Service - - Interfund Services 35,119 49,441 (14,322) Capital Outlay 305,000 266,507 38,493 Total Expenditures $ 589,935 $ 543,857 $ 46,078 Actual Beginning Fund Balance $ 1,531,575 $ 1,541,294 $ (9,719) Increase<Decrease> in Fund Balance (20,183) �71� (10,464) Estimated Ending Fund Balance $ 1,511,392 $ 1,531,575 $ 20,183 - 107 - Firemen's Pension and Relief Fund Pension funds are used to account for financial under this pension system (1 entitled to pension resources to pay retiree benefits. benefits and all 5 entitled to medical benefits). "In order to make provisions for retirement and The remainder of the Fire Department pension for members of the Port Townsend firefighters are covered under the State's volunteer fire department" (Ord 1294 § 2, Retirement system. 1953), this fund was created to accumulate monies for pension benefits for members of the volunteer fire department that existed prior to the creation of the State's Law Enforcement Officer's and Fire Fighters' (LEOFF) Retirement System. The City has 5 remaining Fire Department retirees covered Budget Actual Year Year Increase 2004 2003 <Decrease> Revenues Property Taxes $ 71,600 $ 68,132 $ 3,468 Fire Insurance Premium Tax 5,308 6,008 (700) Investment Interest 2,000 1,872 128 Total Revenues $ 78,908 $ 76,012 $ 2,896 Expenditures by Program Pension Benefits $ 45,570 $ 37,451 $ 8,118 Total Expenditures $ 45,570 $ 37,451 $ 8,118 Expenditures by Object Professional Services $ 7,000 $ - $ 7,000 Interfund Services 2,966 3,404 (438) Pension Benefits 35,604 34,047 1,556 Total Expenditures $ 45,570 $ 37,451 $ 8,118 Estimated Beginning Fund Balance $ 224,250 $ 185,689 $ 38,561 Increase<Decrease> in Fund Balance 33,338 38,561 (5,223) Estimated Ending Fund Balance $ 257,588 $ 224,250 $ 33,338 - 108 - Transmission Line Replacement Fund The city established the Transmission Line Replacement Fund in 1956 to set aside moneys held in trust for system replacements or betterments to the Olympic Gravity Water System pipeline. This pipeline carries water from the Quilcene Rivers to the city. The trust fund was established 1956 for specific capital improvement purposes (Ordinance 1321). The Water Utility Fund contributes moneys each year to this trust fund to build up resources for future needs of the pipeline. Budget Budget Year Year Increase 2004 2003 <Decrease> Revenues Operating Transfers-in $ 50,000 $ 50,000 $ - Investment Interest 51,926 35,894 16,032 Total Revenues $ 101,926 $ 85,894 $ 16,032 Expenditures by Program Capital Improvements $ 297,000 $ 30,812 $ 266,188 Interfund Services 21,600 3,000 18,600 Total Expenditures $ 318,600 $ 33,812 $ 284,788 Expenditures by Obiect Professional Services $ 216,000 $ - $ 216,000 General Fund Overhead Charges 21,600 3,000 18,600 Capital Outlay 81,000 30,812 50,188 Total Expenditures $ 318,600 $ 33,812 $ 284,788 Actual Beginning Fund Balance $ 3,065,793 $ 3,013,710 $ 52,083 Increase<Decrease> in Fund Balance (216,674) . 52,083 (268,757) Estimated Ending Fund Balance $ 2,849,119 $ 3,065,793 $ C216,674) 109 - Memorial Fund The city established the Memorial Fund in 1988 granted by law (Ordinance 2016 and 1933). to accept any money or property donated, devised or bequeathed to it. This is a trust fund established to carry out the terms of the donation, devise or bequest if within the powers Budget Actual Year Year Increase Revenues 2004 2003 <Decrease> Contributions and Donations $ _ $ _ $ _ Investment Interest 100 48 52 Total Revenues $ 100 $ 48 $ 52 Expenditures by Program Operations & Maintenance $ _ $ _ $ _ Capital Improvements Total Expenditures $ _ $ _ $ _ Expenditures by Object Professional Services $ _ $ _ $ _ Capital Outlay Total Expenditures $ _ $ _ $ _ Estimated Beginning Fund Balance $ 4,218 $ 4,170 $ 48 Increase<Decrease>in Fund Balance 100 48 52 Estimated Ending Fund Balance $ 4,318 $ 4,218 $ 100 - 110 - Budget Calendar August 25, 2003 City Manager provides City Council workshop budget macro overview for FY 2004. August 25, 2003 Finance Director provides departments with budget instruction packet for preparing preliminary budget estimates. August 25, 2003 Finance Director requests all departments prepare budget estimates for revenues, operating and maintenance expenditures, capital expenditures, equipment rental expenditures, city contracts, grant awards, and budget carryovers from prior year. (Must be by fourth Monday in September) 2nd half August City Manager meets with department directors to review budget requests and compare to Council stated goals and objectives. (Must be on or by first business day in the third month prior to beginning of the fiscal year) August 30, 2003 Finance Director estimates beginning fund balances for next year. August 30, 2003 Finance Director updates estimated revenues from AWC budget projections and other sources. September 8, 2003 Finance Director notifies all departments to submit their budget requests within 14 days — estimated revenues and expenditures. Send notices to non-profit service providers to submit requests for funding (Must be by fourth Monday in September) September 22, 2003 Department Directors file their budget estimates with Finance Director and City Clerk. All departments shall submit detailed estimates of expenditures to be financed with debt or warrants, and the proposed source of funding. (Must be by fourth Monday in September) October 1, 2003 Finance Director provides proposed preliminary budget to City Manager. (Draft preliminary budget provided to City Manager no later than first business day in October) October 6, 2003 City Manager provides current information on estimates of revenues from all sources as adopted in current budget to City Council. (No later than the first Monday in October). City Manager also provides the City Council with Finance Director's proposed preliminary budget setting forth the complete financial program, showing expenditures requested by each department and sources of revenue by which each such program is proposed to be financed. October 6, 2003 Non-profit service providers submit budget request to City Council. - 111 - Budget Calendar October 29, 2003 City Clerk publishes notice of filing of City Manager's preliminary budget, and notice of public hearing on final budget. (No later than the first two consecutive weeks in November) October 31, 2003 City Manager's preliminary budget and budget message filed with City Clerk and City Council. (At least 60 days before the ensuing fiscal year) November 4, 2003 City Council Finance Committee schedules hearings for all budget appropriations (Must be prior to final hearing), and revenue sources for the corning year's budget, including consideration of possible increases in property tax revenues. (Must be before Council votes on property tax levy) November 5, 2003 City Clerk publishes Notice of Public Hearing on city tax levy for 2003. November 10, 2003 City Council sets property tax levies by ordinance in Special City Council Meeting. (Must be done on, or before November 15) November 12, 2003 City Clerk publishes notice of filing of City Manager's preliminary budget, and notice of public hearing on final budget. (No later than the first two consecutive weeks in November) November 20, 2003 City Manager's preliminary budget provided to public. (No later than six weeks before January 1) November 25, 2003 City Council completes its deliberations and makes tentative adjustments to the City Manager's preliminary budget. December 1, 2003 City Council holds final hearing on proposed budget. (Must be on or before first Monday of December, and may be continued to not later than the 25th day(December 7)prior to next fiscal year) December 15, 2003 City Council makes final adjustments and adopts budget by ordinance. (Following the public hearing and prior to the beginning of the ensuing fiscal year- no later than December 31) January, 2004 Copies of adopted budget available to the public. (Must be within 30 days of adoption) March 31, 2004 Council meet to set city goals for fiscal year 2005. - 112- R � g � � _ , 0 w. \ �0 �a � L6 ox � \ A �0 o �� �� a R 00 /0& f9 R C 9V &� , �a w ��ol, « Z �t % 9 0 LU L o I& 49, c w % ) ¥ s CY �± oCl �a +9 + % CY e a n � . a \aa �& Ell a � � s \ && a LO vi � ¥ � s Y c ° ox � .� $ a � ~ � , 190 (b o ' Q « o 91 � % R R o 0 o g o o q o o &J q 2 co / CM 2 - w a 0 � �� O N ryS+ r.. �@V7 C ❑_ d N D i N . ro N s fA U) LAJ & O lL maw�iira NCr m LU r era>:: N C6 0 cc 0. �► d a ii!II%u 1 N a y � 0 O U) V c v n v m N O L ttu T m h C _D 3 m 0 C m T � O p N O O O O O O O O O O O O m m N Q 06 CO Nt N O 00 cD Nr N O T T O O O O O d) 0) � � Q) r T T y City Staffing Authorization in FTE's Authorization in FTE(full-time equivalents) Department/Division 1998 1999 2000 2001 2002 2003 2004 Change General Fund: Ma or/Council 1.0 1.0 0.0 0,4 0.41 0,4 0.4 0.0 City Manager 1.0 1.0 2.0 2.1 2,81 2.0 2,0 0.0 City Attorney 2.6 2.6 1.5 2.1 2.1 2.0 2.0 0,0 Building&Community Development 9.4 8.9 8.5 7.5 7.8 7.9 8,0 0.1 Finance/Utility Billing 8.8 9.0 9.0 9.1 7.1 7.6 7.8 0.2 Police Admin 1 4.0 4.0 5.0 6.0 1.0 Police Operations 16.51 16.5 16.5 12.0 13.0 12.3 13.0 0.8 Fire/EMS 10-01 11.0 10.0 4.21 3.8 3.8 5,0 1.1 EMS I 8-81 8.21 82 10.5 2.4 City Clerk 1.4 1.4 1.4 2,11 2.1 2.0 2.5 0.5 PEG TV Studio 0.0 0.3 0,3 0.3 0,0 City Facilities 0,61 0.6 0.0 0.0 0,2 0.3 0.3 0.0 Public Restrooms 0.31 0.3 0.0 0.o 0.0 0.0 0.0 0.0 Parks Maintenance 4.0 3.5 3.7 2.0 2.5 3.3 4.0 0.8 Recreation 2.5 2.5 2.41 2,6 3.1 0,01 0.0 0,0 Pool 4.5 4.5 6,21 3.7 3.7 4.51 4.1 -0.3 Public Works Admin 5.5 5.0 4.11 3.1 2.1 2.0 2,0 0.0 Public Works Engineering 9.0 7.5 6.01 5.0 4.5 6.5 5.3 -1,3 Library 8.1 7,6 8.5 7.3 8.3 8,3 9.7 1.4 Subtotal-General Fund 85.21 82.9 79.7 76.0 76.0 76.2 82.8 6.7 Other Funds: 1 0,0 Street 2,71 2.4 4.9 3.3 1.7 2.1 2.9 0.8 Capital Improvement 0,41 0.4 0.0 Water/Sewer: Water Distribution 6.0 5.7 7.5 4-01 6.0 6.1 5.8 -0,2 Water Quality 4.3 4.3 4.0 0.8 1.0 1.0 1.0 0.0 Water Distribution-Tri-Area 1.7 0.0 0.0 0.0 0.0 Water Quality-Tri-Area 1.9 0.0 0,0 0.0 0,0 Wastewater Collection 2.5 2.3 1.5 1.7 1.7 2.5 3,3 0.8 Wastewater Treatment 3-51 3.5 3,51 3.3 3.3 3.6 4.6 1,0 Biosolids 2.51 2.5 2.51 2.3 2.3 2.31 2.3 0.0 Facilities Locates 1.5 0.5 0-01 0.0 0.0 Water Resources 0.9 1,0 1.0 1.0 0.0 Stormwater 2.5 2.3 1.5 1.7 3.3 3,8 4.5 0.8 Equipment Rental 2.3 2.3 2.0 2.0 1,8 1.5 1.5 0.0 Totals 111.5 108.2 107.1 100.8 98.4 100.4 110.1 9.7 "This includes an average of seasonal employees - 115- Computation of Legal Debt Margin General Capacity Special Purpose Capacity Excess Parks & Utility Total Description Councilmanic Levy Open Space Purposes Capacity December 31, 2003 Assessed Value (AV) _ $730,161,880 2.5%of AV $ 18,254,047 $ 18,254,047 $ 18,254,047 $ 54,762,141 1.5% of AV $ 10,952,428 STATUTORY DEBT LIMIT $ 10,952,428 $ 18,254,047 $ 18,254,047 $ 18,254,047 $ 54,762,141 Less Debt Outstanding: G.O. Bonds $ (8,253,393) $ (8,253,393) $ (8,253,393) Add amount available in Debt Service Fund $ 16,155 $ 16,155 $ 16,155 REMANING DEBT CAPACITY $ 2,715,190 $ 10,016,809 $ 18,254,047 $ 18,254,047 $ 46,524,903 TOTAL DEBT CAPACITY Outstanding 15% p oil 85% - 11b - n a � w a v o U n ++ U U V C o rL.r O o fq CL N CL J K H 'a C a1 H 7 N r+ V- L 0 O U a coa o w O W U o c� Ch J OD T N a) Cr CD O LO J LO 6 N y 7 N J N J x ca H Q o O in L � C7 cn m 0 0 0 0 isr C n T 0 fD O t09 o Q m co 7 o 7 a M Z, U E 3 c� m a\ �r rw o ' N cm O a N N O O N O O N O O O N O O r-- O OD r O O p r V! C W C W OT.,..6 7 O- O a LO O v rn O co rn 0 N 0 rn O 0 rn 0 rn 00 r 0 0 0 QC 0 0 0 0 CD m OD I- (D LO It m N r uonvindod Personnel Services The City of Port Townsend provides Pension Rate of Contribution quality services and programs for its Plan City Employee Total citizens with a responsive staff of 84 LEOFF II 3.26%n 5.07% 8.33% full-time and 26 part-time budgeted PERS 1 1.40% 6.0% 7.4% positions for 2004 Port Townsend has a PERS II 1.40% 1M% 2.58% competitive, market-based salary and PERS III 1.40% variable benefits. Salary and benefits make up a The City of Port Townsend pays major portion of the operating budgets. $717.57 for medical, dental and vision The Police, Fire and General bargaining coverage for employees in the generalgovernment, between $438.21 and unit employees received a COLA $1079.62 for fire (depending on increase in January 2004 of 1.62 %. dependent coverage) and $721.16 for Nan-represented employees received a Police bargaining units. Fire employees COLA increase in January 2004 of Pay 15% for dependents, and Police 1.62%. employees pay$80.14 towards their medical. General government employees Benefits for regular status full-time pay$49.88 towards their medical. employees include vacation and sick The City funds positions at their full leave and paid holidays. Employees annual cost for budgetary purposes even may qualify for additional types of leave if it is projected that vacancies might such as jury, emergency, bereavement, occur. It is the City Council's objective military and family medical leave. to provide sufficient funding for recruiting and maintaining highly The City provides comprehensive qualified personnel. benefits to its retired LEOFF I BARGAINING UNITS employees. Police, bargaining unit employees and non-represented * General Government Teamsters employees participate in the Social Local 589 (40 members, contract Security program and the city matches expires December 31, 2005) their contributions (7.65%). Firefighters * Fire Department International hired after April 1, 1986 participate in Association of Fire Fighters Local Medicare only with a city match as well 2032 (10 members, contract expires (1.45 %). December 31, 2006) Substantially all City full-time and * Police Department Teamsters Local qualifying part-time employees 589 (12 members, contract expires participate in either the Public December 31, 2004) Employees Retirement System (PERS) LABOR RELATIONS or the Law Enforcement Officer's and Firefighters Retirement System The City employees who are eligible (LEOFF). PERS and LEOFF are under state law to be represented by a statewide local government retirement Labor organization are employed under systems administered by the Department provisions on such matters as salaries, of Retirement Systems. vacation, sick leave, medical and dental insurance, working conditions and grievance procedures. - 120- Personnel Services The City strives to complete these General Government Salary Schedule agreements in a timely manner, Classification Minimum Maximum consistent with all applicable state laws Monthly Monthly and promote labor relations policies Equipment Operator 1 $3,018.26 $3,415.80 mutually beneficial to administrative Equipment Operator 2 $3,086.76 $3,493.39 management and employees. Maintenance Worker 1 $2,534.63 $2,868.51 Maintenance Worker 2 $2,683.92 $3,037.48 Fire Department Officer Salary Lead Equipment Operator $3,508.32 $3,970.48 Schedule Crew Chief-SUWWClStorm $3,807.69 $4,309.29 Minimum Maximum Crew Chief-Water Dist. $3,807.69 $4,309.29 Classification Monthly Monthly Park Crew Supervisor $3,369.54 $3,813.43 Firefighter/EMT $3,644.53 $4,338.84 Park Assistant $2,520.86 $2,852.95 FirefighterALS $3,861.36 $4,599.49 Crew Chief-Support Service $3,807.69 $4,309.29 Firefighter/Paramedic $3,992.84 $4,728.67 Treatment Plan Operator 1 $2,868.38 $3,246.25 Lieutenant/EMT $4,576.43 $4,795.56 Treatment Plan Operator 2 $3,086.76 $3,493.39 Lieutenant/ILS $4,837.08 $5,053.91 Assist.Treatment Plant $2,736.60 $3,097.11 LieutenanUParamedic $4,968.56 $5,185.39 Operator Captain/EMT $4,772.49 $4,989.32 Water Resource Asset Mgr $3,807.69 $4,309.29 Captain/ILS $5,033,15 $5,249,97 GIS Coordinator $3,222.93 $3,647.49 Captain/Paramedic $5,162.32 $5,379.15 P.W.Assist.Adm. Mgr. $2,547.83 $2,883.47 Assistant Fire Chief $5,206.15 $5,422.97 Public Works Office Lead $3,200.04 $3,621.60 Public Works Assistant 1 $2,142.74 $2,425.00 Police Department Officer Salary Public Works Assistant 2 $2,345.28 $2,654.23 Schedule Development Review $2,349.42 $2,658.92 Spec.1 Minimum Maximum Development Review $2,627.76 $2,973.93 Classification Monthly Monthly Spec.2 Police Sergeant $4,360.86 $4,935.33 Public Works Receptionist $2,142.74 $2,425.00 Police Officer $3,695.65 $4,182,49 Public Works inspector $3,200.04 $3,621.60 Fleet Mechanic $3,147.69 $3,562.35 Library Department.Non-represented Engineering Technician 1 $2,850.50 $3,226.01 Salary Schedule Police Admin.Supervisor $2,991.93 $3,386.06 Classification Minimum Maximum Police Clerk $2,421.93 $2,740.98 Manager $2,773.42 $3,649.63 Parking Enforcemcnt/Prop $2,543.02 $2,878.02 Senior Associate $2,354.18 $3,097.94 Fire Dispatch Clerk $2,568.11 $2,906.42 Associate $2,077.91 $2,734.38 Project/Grant Accountant $3,222.93 $3,647.50 Assistant $1,881.03 $2,475.30 Utility Accountant $3,104.45 $3,513.42 Page $7.16/hr. $9.43/hr. Accounting Assistant 1 $2,568.11 $2,906.42 Accounting Assistant 2 $2,722,17 $3,080.78 - 121 - Personnel Services Utility Billing Clerk $2,568.11 $2,906.41 Non-represented Staff Salary Assistant Planner $3,238.53 $3,665.15 Schedule Code Enforcement Officer $3,283.74 $3,716,32 Plans Examiner $3,406.06 $3,854.75 Classification Minimum Maximum Permit Tcchnician $2,818.29 $3,189,55 Monthly Monthly BCD Administrative Assist. $2,628.60 $2,974.87 City Manager $7,055.98 $8,623.98 Building Custodian $2,386.61 $2,701.01 City Attorney $5,858.56 $7,160.46 City Clerk $4,342.49 $5,307.48 *These tables represent base salaries and BCD Director $5,524.80 $6,752.54 do not include longevity, or incentive Public Works $5,939.94 $7,259.93 pay. They may also not be currently Director staffed or filled. Finance Director $5,923.48 $7,239.81 Deputy Finance $4,297.68 $5,252.72 Elected Officials Salary Schedule Director Classification Annual Salary Library Director $4,910.33 $6,001.51 Mayor $9,000 Police Chief $5,760.72 $7,040.88 Deputy Police Chief $4,766.77 $5,826.05 Council Members $3,000-$4,500 Fire Chief $5,650.99 $6,906.77 PayrolYBenefits $3,004.72 $3,672.43 Administrator Legal Assistant $2,907.79 $3,553.97 Deputy City Clerk $3,531.41 $4,316.17 Senior Planner $4,648.81 $5,681.88 Planner 2 $4,021.53 $4,915.20 City Engineer $4,978.91 $6,085.33 Project/Civil $4,597.60 $5,619.29 Engineer Public Works $4,438.50 $5,424.83 Operations Manager Administrative $2,990.09 $3,654.55 Assistant - 122- Glossary ACCOUNT GROUPS: Accounting AD VALOREM TAXES: A tax levied entities used to establish control over on the assessed value of real property. accountability for the government's general fixed assets and the unmatured AGENCY FUND: A fund used to principal of its general long-term debt, account for assets held by a government including special assessment debt for as an agent for individuals, private which the government is obligated in organizations, other governments and/or some manner. The most common groups other funds. are called, General Long Term Debt Accounting Group (GLTDAG) and, ALLOCATION: To set aside or General Fixed Assets Accounting Group designate funds for specific purposes. (GFAAF). An allocation does not authorize the expenditure of funds. ACCOUNTING SYSTEM: The total set of records and procedures that are AMORTIZATION: (1) The portion of used to record, classify, and report the cost of a limited life or intangible information on the financial status and asset charged as an expense during a operations of an entity. particular period. (2) The reduction of debt by regular payments of principal ACCOUNTS PAYABLE: A short-term and interest sufficient to retire the debt liability account reflecting amounts by maturity. owed to private persons or organizations for goods and services received by a ANNUAL DEBT SERVICE: The government. amount required to be paid in a calendar year for(1) interest on all Parity Bonds ACCOUNTS RECEIVABLE: An asset then outstanding; (2) principal of all account reflecting amounts due from Parity Bonds then outstanding, but private persons or organizations for excluding any outstanding Term Bonds, goods and services furnished by a and (3) payments into any Sinking Fund government (but not including amounts Account for the amortization of due from other funds or other outstanding Parity Bonds divided by the governments). number of calendar years to the last maturity or mandatory redemption date ACCRUAL BASIS OF thereof. ACCOUNTING: The method of accounting under which revenues are ANNUAL FINANCIAL REPORT: recorded when they are earned (whether The official annual report of a or not cash is received (whether cash government. It includes (a)the five disbursements are made at that time or combined financial statements in the not). combined statements - overview and their related notes and (b) combined ACCUMULATED DEPRECIATION: statements by fund type and individual A contra-asset account used to report the fund and account group financial accumulation of periodic credits to statements prepared in conformity with reflect the expiration of the estimated GAAP and organized into a financial service life of fixed accounts. reporting pyramid. It also includes supporting schedules necessary to - 123 - Glossary demonstrate compliance with finance- been recorded accurately and regulated legal and contractual consistently; and provisions, required supplementary information, extensive introductory * ascertain the stewardship of officials material and a detailed statistical section. responsible for governmental resources. APPROPRIATION: An authorization AUDITOR'S REPORT: In the context made by the City Council, which permits of a financial audit, a statement by the officials to incur obligations against and auditor describing the scope of the audit to make expenditures of governmental and the auditing standards applied in the resources. Appropriations are usually examination,and setting forth the made for fixed amounts and are typically auditor's opinion on the fairness of granted for a one-year period. presentation of the financial information in conformity with generally accepted APPROPRIATIONS ORDINANCE: accounting practices or some other The official enactment by the City comprehensive basis system of Council establishing the legal authority accounting. for City officials to obligate and expend resources. BALANCE SHEET: A statement presenting the financial position of an ASSESSED VALUATION: The entity by disclosing the value of its estimated value placed upon real and assets, liabilities, and equities as of a personal property by the Jefferson specified date. County Assessor as the basis for levying property taxes. BARS: The State of Washington prescribed Budgeting, Accounting ASSETS: Property owned by a Reporting_System Manual required for government, which has monetary value. all governmental entities in the state of Washington. AUDIT: A systematic examination of resource utilization concluding in a BASE BUDGET: Ongoing expense for written report. It is a test of personnel, contractual services, and the management's internal accounting replacement of supplies and equipment controls and is intended to: required to maintain service levels previously authorized by the City * ascertain whether financial statements Council. fairly present financial position and result of operations; BASIC FINANCIAL STATEMENTS: Those financial statements, including * test whether transactions have been notes thereto, necessary for the fair legally performed; presentation of the financial position and results of operations of an entity in * identify areas for possible conformity with GAAP. The basic improvements in accounting practices financial statements include a balance and procedures; sheet, an "all-inclusive" operating * statement, a budget comparison ascertain whether transactions have statement (for all government funds for - 124- Glossary which annual appropriated budgets are estimate of proposed expenditures for a adopted), and a statement of changes in given period(typically a fiscal year) and financial position (for proprietary funds, the proposed means of financing them pension trust funds and non-expendable (revenue estimates). The term is also trust funds). sometimes used to denote the officially approved expenditure ceilings under BASIS OF ACCOUNTING: A term which the City and its departments used to refer to when revenues, operate. expenditures, expenses and transfers - and the related assets and liabilities -- are BUDGET CALENDAR: The schedule recognized in the accounts and reported of key dates or milestones, which the in the financial statements. Specifically, City follows in the preparation and it relates to the timing of the adoption of the budget. measurements made, regardless of the nature of the measurement, on either the BUDGET DOCUMENT: The official cash or accrual method. written statement prepared by the Finance Department and supporting staff BOND: (Debt Instrument) A written for the city manager to present the promise to pay (debt) a specified sum of proposed budget to the City Council. money(called principal or face value) at a specified future date (called the CAPITAL ASSETS: Assets of maturity date) along with periodic significant value and having a useful life interest paid at a specified percentage of of several years. Capital assets are also the principal (interest rate). Bonds are called fixed assets. typically used for long-term debt to pay for specific capital expenditures. CAPITAL BUDGET: A plan of proposed capital expenditures and the BOND ANTICIPATION NOTES: means of financing them. The capital (BANS) Short- term interest-bearing budget may be enacted as part of the notes issued in anticipation of bonds to complete annual budget including both be issued at a later date. The notes are operating and capital outlays. The capital retired from proceeds of the bond issue budget is based on the Capital from which they are related. Improvement Plan (CIP). BOND REGISTRAR: The fiscal CAPITAL IMPROVEMENT agency of the State of Washington in PROGRAM: A plan of proposed capital either Seattle,Washington, or New expenditures to be incurred each year York, New York, for the purposes of over a period of six future years setting registering and authenticating the bonds, forth each capital project, identifying the maintaining the bonds, maintaining the expected beginning and ending date for bond register, effecting transfer of each project, the amount to be expended ownership of the bonds and paying in each year, and the method of interest on the principal of(and any financing those expenditures. premium pursuant to call on)the bonds. CAPITAL PROGRAM: A plan for BUDGET (Operating): A plan of capital expenditures to be incurred each financial operation embodying an year over a fixed period of years to meet - 12S - Glossary capital needs arising from the long-term combinations of grants/loans to finance work program or otherwise. It sets forth public facilities. each project or other contemplated expenditure in which the government is CERTIFICATE OF DEPOSIT: A to have a part and specifies the full negotiable or non-negotiable receipt for resources estimated to be available to monies deposited in a bank or other finance the projected public facilities. financial institution for a specified period for a specified rate of interest. CAPITAL OUTLAY: Expenditures, which result in the acquisition of or COLA: Cost of Living Allowance. additions to fixed assets. Examples include land, buildings, machinery and COMMUNITY PARK: Those parks so equipment, and construction projects. designated in the City of Port Townsend Parks and Recreation Plan. CAPITAL PROJECTS: Projects, CONCURRENT OR which purchase or construct capital assets. Typically, a capital project CONCURRENCY: The improvements encompasses a purchase of land or that are in place at the time the impacts construction of a building or facility, of development occur, or that the with a life expectancy of more than 10 necessary financial commitments are in years. place. Public facilities and services shall be adequate to serve the development at CASH BASIS: The method of the time the development is available for accounting under which revenues are occupancy and use without decreasing recorded when received in cash and current service levels below locally expenditures are recorded when paid. established minimum standards. CASH FLOW BUDGET: (CASH CONTINGENCY: A budgetary reserve BUDGET) A projection of the cash set-aside for emergencies or unforeseen receipts and disbursements anticipated expenditures not otherwise budgeted for. during a given time period. COST ACCOUNTING: Accounting CDBG: Community Development that assembles and records all costs Block Grants - grant funds administered incurred to carry out a particular activity through Department of Community or to deliver a particular service. Trade and Economic Development (CTED) of the State of Washington. COUNCILMANIC BONDS: Councilmanic bonds refer to bonds CENTENNIAL CLEAN WATER issued with the approval of the Council, PROGRAM: (CCWP) In 1986, as opposed to voted bonds that must be legislation was passed which provides approved by vote of the public. grants to public entities for financing Councilmanic bonds must not exceed water pollution control activities and 1.50 percent of the assessed valuation, facilities to protect surface and and voted bonds 2.50 percent. underground water from pollution. In addition, a state revolving loan program CPI: Consumer Price Index is a measure was established to provide loans or of the change in prices over time for a - 126- Glossary fixed market basket of goods and obsolescence. (2)That portion of the services. cost of a capital asset, which is charged as an expense during a particular period. DEBT: An obligation resulting from the borrowing of money or from the DEVELOPMENT ACTIVITY: Any purchase of goods and services. Debts of construction or expansion of a building, governments include bonds, time structure, or use, any change in use of a warrants and notes. building or structure, or any change in the use of land, that creates additional DEBT LIMITS: The maximum amount demand and need for public facilities. of gross or net debt, which is legally permitted. DOUBLE BUDGETING: The result of having funds or departments within a DEBT SERVICE: Payment of interest government purchase services from one and repayment of principal to holders of another rather than from outside the City's debt instruments. vendors. When internal purchasing occurs, both funds must budget the DEBT SERVICE FUND: A fund expenditure (one to buy the service and established to account for the the other to add the resources to its accumulation of resources for, and the budget so they have something to sell). payment of, general long-term debt This type of transaction results in principal and interest. inflated budget values because the same expenditure dollar is budgeted twice: DEFICIT: (1) The excess of an entity's once in each fund's budget. The revenue liabilities over its assets (See Fund side of both funds is similarly inflated. Balances). (2)The excess of expenditures or expenses over revenues DUE FROM OTHER FUNDS: An during a single accounting period. asset account used to indicate amounts owed to a particular fund by another DELINQUENT TAXES: Taxes fund for goods or services rendered. This remaining unpaid on and after the date to account includes only short-term which a penalty for nonpayment is obligations on open account, not attached. Even though the penalty may interfund loans. be subsequently waived and a portion of the taxes may be abated or canceled, the ENCUMBRANCES: Obligations in the unpaid balances continue to be form of purchase orders, contracts or delinquent taxes until abated, canceled, salary commitments that are chargeable paid or converted into tax liens. to an appropriation and for which a part of the appropriation is reserved. They DEMAND DEPOSIT: A deposit of cease to be encumbrances when paid or monies which are payable by the bank when an actual liability is set up. upon demand to the depositor. ENDING FUND BALANCE: The cash DEPRECIATION: (1)Expiration in the balance remaining at the end of the fiscal service life of capital assets attributable year available for appropriation in future to wear and tear, deterioration, action of years. the physical elements, inadequacy or - 127- Glossary ENTERPRISE FUND: Separate fiscal year is the same as the calendar financial accounting used for year(also called budget year). government operations that are financed and operate in a manner similar to FIXED ASSETS: Long- lived tangible business enterprises, and for which assets obtained or controlled as a result preparation of an income statement is of past transactions, events or desirable. circumstances. Fixed assets include buildings, equipment, improvements EQUIPMENT RENTAL: The other than buildings and land. Equipment Rental Fund operates as a self-sufficient motor and equipment FLOAT: The amount of money pool. Customer departments pay for the represented by warrants outstanding and equipment used through charges billed in the process of collection. monthly. These charges include a form of depreciation, which is accumulated as FULL FAITH AND CREDIT: A a sinking fund for future asset pledge of the general taxing power of a replacement, a factor for maintenance of government to repay debt obligations the equipment, and charges for fuel (if (typically used in reference to bonds). applicable). FTE: Full-time equivalent employee. EXPENDITURES: Where accounts are kept on the accrual or modified accrual FUND: An independent fiscal and basis of accounting, the cost of goods accounting entity with a self-balancing received or services rendered whether set of accounts recording cash and/or cash payments have been made or not. other resources together with all related Where accounts are kept on a cash basis, liabilities, obligations, reserves, and expenditures are recognized only when equities which are segregated for the the cash payments for the above purpose of carrying on specific activities purposes are made. or attaining certain objectives. FEDERAL AID URBAN SYSTEM: FUND BALANCE: The excess of an (FAUS) Provides funds for the entity's assets over its liabilities. A construction, reconstruction, and negative fund balance is sometimes improvement of urban streets and roads. called a deficit. A local match of 16.6 percent is required. GAAFR: Governmental Accounting, Auditing and Financial Reporting. The FEE IN LIEU OF: (FILO) Charges are "blue book" published by the contributions made by developers Government Finance Officers toward future improvements of City Association to provide guidance for the facilities resulting from the additional application of accounting principles for demand on the City's facilities generated governments, from the development. GAAP: Generally Accepted Accounting FISCAL YEAR: A twelve (12) month Principles are standards used for period designated as the operating year accounting and reporting used for both by an entity. For Port Townsend, the private industry and governments. - 128- Glossary GASB: Government Accounting which the continuance and growth of a Standards Board, established in 1985, to jurisdiction depends (streets, roads, regulate the rules and standards for all sewer, and water systems). governmental units. INTERFUND PAYMENTS: GENERAL FIXED ASSETS: Capital Expenditures made to other funds for assets that are not a part of any fund, but services rendered. This category of the government unit as a whole. Most includes interfund repairs and often these assets arise from the maintenance. expenditure of the financial resources of governmental funds. INTERGOVERNMENTAL COSTS: Costs or expenses paid from one GENERAL FUND: The fund supported government to another government for by taxes, fees and other revenues that services. These costs include but are not may be used for any lawful purpose. limited to such things as: dispatch and jail services, animal control services, GENERAL OBLIGATION BONDS: audit and voter costs. Bonds for which the full faith and credit of the insuring government are pledged INTERGOVERNMENTAL for payment. SERVICES: Intergovernmental purchases of those specialized services GOALS: The objective of specific tasks typically performed by local and endeavors. governments. GRANT: A contribution of assets INTERNAL CONTROL: A plan of (usually cash) by one governmental unit organization for purchasing, accounting, or other organization to another. and other financial activities, which, Typically, these contributions are made among other things, provides that: to local governments from the State and Federal governments. Grants are usually * The duties of employees are made for specified purposes. subdivided so that no single employee handles financial action from beginning GUARANTY FUND: A fund to end, established by a bond issuer, which is pledged, as security for the payment of * Proper authorization from specific one or more bond issues. Normally used responsible officials are obtained before for local improvement districts (LID). key steps in the processing of a transaction are completed. IAC: Interagency Committee for Outdoor Recreation. * Records and procedures are arranged appropriately to facilitate effective IMPACT FEES: A fee assessed on new control. development that creates additional demand and need for public facilities. INTERNAL SERVICE FUND: Funds used to account for the financing of INFRASTRUCTURE: Assets that are goods or services provided by one the underlying foundation, especially the department or agency to other basic installations and facilities, on departments or agencies of the City, or - 129- Glossary to other governments, on a cost- deemed to primarily benefit those reimbursement basis. properties. INVESTMENT: Securities and real MATURITIES: The dates on which the estate purchased and held for the principal or stated values of investments production of income in the form of or debt obligations mature and may be interest, dividends, rentals and base reclaimed. payments. MILL: The property tax rate, which is IPD: Implicit Price Deflator. based on the valuation of property. A tax rate of one mill produces one dollar of LATECOMER FEES: Fees paid by taxes on each $1,000 of property developers or future service users for valuation. their share of past improvements financed by others. MITIGATION FEES: Contributions made by developers toward future LEASING: A financial technique improvements of city facilities resulting whereby ownership of the project or from the additional demand on the city's equipment remains with the financing facilities generated from the entity, and where title may or may not development. transfer to the City at the end of the lease. MODIFIED ACCRUAL BASIS: The basis of accounting under which LEOFF: Law Enforcement Officers and expenditures, other than accrued interest Firefighters Retirement System provided on general long-term debt, are recorded in the State of Washington. at the time liabilities are incurred and revenues are recorded when received in LEVY: (1)To impose taxes, special cash except for material and/or available assessments or service charges for the revenues, which should be accrued to support of government activities. (2)The reflect properly the taxes levied and total amount of taxes, special revenue earned. assessments or service charges imposed by a government. NET REVENUE: The revenue of the system less the cost of maintenance and LEVY LID: A statutory restriction on operation of the system. the annual increase in the amount of property tax a given public jurisdiction NOTES TO THE FINANCIAL can assess on regular or excess levies. STATEMENTS: The disclosures required for a fair presentation of the LIABILITY: Debt or other legal financial statements of government in obligations arising out of transactions in conformity with GAAP and not included the past that must be liquidated, renewed on the face of the financial statements or refunded at some future date. themselves. The notes to the financial LID: Local Improvement District for are part of the GPFS/CUFS. special assessments made against certain OBJECT: As used in expenditure properties to defray part or all of the cost classification, this term applies to the of a specific improvement or service - 130- Glossary type of item purchased or the service PERSONNEL COSTS: Costs that obtained (as distinguished from the include all salaries, wages, and benefits results obtained from expenditures). for all part-time, full-time, seasonal and temporary employee costs. OPERATING FUNDS: Resources derived from recurring revenue sources PROCLAMATION: An official act by used to finance ongoing operating the Mayor or Executive Officer made expenditures and pay-as-you-go capital through a public forum. projects. PROGRAM: A specific and OPERATING TRANSFER: distinguishable unit of work or service Routine and/or recurring transfers of performed. assets between funds. PROGRAM ENHANCEMENT: ORDINANCE: A statute or regulation Programs, activities or personnel enacted by City Council. requested to improve or add to the current baseline services. OTHER SERVICES AND CHARGES: A basic classification for PROGRAM MEASURES: A unit of services, other than personnel services, standard used for the quantitative which are needed by the City. This item comparison in the manner of functioning includes professional services, to capacity or quantity as determined. communication, travel, advertising, training, dues and subscriptions, PROGRAM REVENUE: These are printing, equipment rental and costs revenues that are produced as a result of (ER&R), insurance, public utility an activity of a program and are subject services, repairs and maintenance. to quantity of services provided to the public or governmental units (i.e. PARITY BOND: Any and all water and permits, charges for fire services, sewer revenue bonds of the City the recreational activities), or revenues payment of which, both principal and dedicated to a specific use (i.e. grants interest, constitutes a lien and charge taxes or debt funds). upon the revenue of the system and upon assessments equal in rank with the lien PROPRIETARY FUND TYPES: and charge on such revenue of the Sometimes referred to as income system and assessments for payments determination or commercial-type funds, required to pay and secure the payment the classification used to account for a of the bonds. government's ongoing organizations and activities that are similar to those often PERS: Public Employees Retirement found in the private sector. The GAAP System provided for, other than Police used are generally those applicable to and Fire, by the State of Washington. similar businesses in the private sector and the measurement focus is on PERSONNEL BENEFITS: Those determination of net income, financial benefits paid by the City as part of the position and changes in financial conditions of employment. Examples position. include insurance &retirement benefits. - 131 - Glossary PUBLIC FACILITIES: The capital RESOURCES: Total dollars available owned or operated by the City or other for appropriations including estimated governmental entities. revenues, fund transfers, and beginning fund balances. PUBLIC WORKS TRUST FUND: (PWTF) Is a low-interest revolving loan RETAINED EARNINGS: An equity fund which helps local governments account reflecting the accumulated finance critical public works needs. To earnings of the City's proprietary funds. be eligible for trust fund financing, the applicant must be a local government REVENUE: income received by the entity, with a long-term plan for City in support of a program of services financing public works needs. If the to the community. It includes such items applicant is a city or county, it must be as property taxes, fees, user charges, imposing the optional one-quarter grants, fines and forfeits, interest income percent real estate excise tax for capital and miscellaneous revenue. purposes. Eligible projects include streets and roads, bridges, storm sewers, REVENUE BONDS: Band issued sanitary sewers, and water systems. pledging future revenues, usually water, Loans will only be made for the purpose sewer or drainage charges, to cover debt of repair, replacement, reconstruction, or payments. improvement of existing eligible public works systems to meet current standards REVENUE ESTIMATE: A formal and to adequately serve the needs of the estimate of how much revenue will be existing populations. New capital earned from a specific revenue source improvement projects are not eligible. for some future period; typically, a The maximum loan amount has been future fiscal year. two million with a minimum local match STP• Surface Transportation Program. of ten percent. Interest rates vary from one to three percent, depending on the STPE: Surface Transportation Program match. -Enhancement. RCW: Revised Code of Washington. STPH: Surface Transportation Program Laws of the State of Washington enacted -Hazard Elimination by the State Legislature. REET (Real Estate Excise Tax): A tax STPUS: Surface Transportation program-Urban Small. upon the sale of real property from one person or company to another. SALARIES AND WAGES: Amounts paid for personal services rendered by RESERVE: An account used to indicate employees in accordance with rates, that a portion of fund equity is legally hours, terms and conditions authorized restricted for a specific purpose. by law or stated in employment RESOLUTION: A formal statement of contracts. a decision or expression of an opinion of SERVICE MEASURES: Specific the City Council. quantitative measures of work performed within an activity or program (e.g., total - 132- Glossary miles of street cleaned). Also, a specific SURETY BOND: Any letter of credit, quantitative measure of results obtained insurance policy, surety bond or other through a program or activity(e.g., equivalent credit facility or any reduced incidence of vandalism due to combination thereof issued to the City to new street lighting program). satisfy all or part of the amount required to be maintained in the Reserve Account SINGLE AUDIT: An audit performed to make such payments of principal and in accordance with the Single Audit Act interest as the same become due at of 1984 and office of Management and maturity or on any mandatory Budget (OMB) Circular A-128, Audits redemption date. of State and Local Governments. The Single Audit Act allows or requires TIA: Transportation Improvement governments (depending on the amount Account. of federal assistance received)to have one audit performed to meet the needs of TAX: Charge levied by a government to all federal grantor agencies. finance services performed for the common benefit. SINKING FUND ACCOUNT: An account created in the bond fund to TAX ANTICIPATION NOTES: amortize the principal of term bonds. (TANS) Notes issued in anticipation of taxes, which are retired usually from SPECIAL ASSESSMENT: A taxes collected(typically by school by compulsory levy made against certain school districts). properties from earnings of enterprise funds. In addition to a pledge of TAX LEVY ORDINANCE: An revenues, such bonds sometimes ordinance through which taxes are contain a mortgage on the enterprise levied. fund's property. TAX RATE LIMIT: The maximum SPECIAL REVENUE FUND: A fund legal rate at which a municipality may used to account for the proceeds of levy a tax. The limit may apply to taxes specific revenue sources that are legally raised for a particular purpose or for restricted to expenditure or specified general purposes. purposes. TERM BONDS: Any parity bonds SUPPLEMENTAL designated by the Council as "term APPROPRIATION• An appropriation bonds" pursuant to an ordinance which approved by the Council after the initial authorizes the issuance of parity bonds budget appropriation. and provides for mandatory payments into a sinking fund account established SUPPLIES: A basic classification of for the term bonds so designated and expenditures for articles and provides for mandatory redemption of commodities purchased for consumption such term bonds from such sinking fund or resale. Examples include office and account. operating supplies, fuel, power, water, gas, inventory or resale items, and small tools and equipment. - 133- Glossary THIRTEENTH MONTH: This is the UTILITY LOCAL IMPROVEMENT month (January) following the end of the DISTRICTS: (ULID) Created only for fiscal year in which prior expenditures improvement to sewer, water, and other shall be charged against the prior year's utilities and differs from a LID in that all budget. This is a budgetary provision in assessment revenues must be pledged for state law (35A.33.150 RCW). It payment of debt service of bonds issued requires cities to charge the previous to finance the improvements. budget for items purchased before year- end, but not yet invoiced to the city up to WAC: Washington Administrative the twentieth day in January. This Code. provision is similar to accounts payable accruals in the private business WARRANT: An order drawn by a community. municipal officer(s) directing the treasurer of the municipality to pay a TRANSPORTATION specified amount to the bearer, either IMPROVEMENT ACCOUNT (TIA)• after the current or some future date. TIA provides funding for transportation projects through two programs. These WCIA: Washington Cities Insurance are urban programs. Urban projects must Authority is a group of cities across the be attributable to congestion caused by state that provides pooled and self- economic growth. They must be insurance services for liability, auto, consistent with state, regional and local property, and all other insurance selection processes. The TIB requires coverage. multi-agency planning and coordination and public/private cooperation to further YIELD: The rate earned on an the goal of achieving a balanced investment based on the price paid for transportation system in Washington the investment, the interest earned State. during the period held, and the selling price or redemption value of the investment. TRANSPORTATION IMPROVEMENT BOARD (TIB): The purpose of the TIB is to administer funding for local governments for transportation projects. This is accomplished through the Transportation Improvement Account Program and the Urban Arterial Trust Account Program. Revenues are from the state fuel tax, local matching funds, and private sector contributions. TRUST FUND: Funds used to account for assets held by a government in a trustee capacity for individuals, private organizations, and/or other funds. DATA: Urban Arterial Trust Account. - 134- General Fund Summary General Fund Expenditures By Type Utilities and Environment 8% General Government Services Transportation 18% 4% t riA,7 Cultural&Recreation 14% Economic Environment 11% Public Safety 45% General Fund Department Expenditures Public Works Engineering Public Works Admin 5% City Council ° City Manager City Fund Equity Transactions° 3% ty Attorney 4% 2% 2% PEG TV Department City Clerk 1% — 3% Pool Department BCD Special Projects 2% —���,_ 5% Parks Maintenance BCD5% 4% Library 7% Finance 2% Non-Departmental Police Admin 8% 7% Public Restrooms p% Police Operations City Facilities 13% 4% olice Training EMS Dept 0% 12% Fire Dept 6% - 14 - General Fund Summary General Fund Expenditures By Type Utilities and Environment 8% General Government Services Transportation 18% 4% E'. Cultural&Recreation 14% Economic Environment 11% Public Safety 45% General Fund Department Expenditures Public Works Engineering Public Works Admin.. 5% City Council ° City Manager CityAttorney Fund Equity Transactions 3% 2% Y 4% 2% PEG TV Department City Clerk 1% 3% Pool Department_ BCD Special Projects 2% 5% BCD Parks Maintenance 5% 4% Library 7% Finance 2% Police Admin Non-Departmental 8% 7% Public Restrooms 0% Police Operations City Facilities 13% 4%, olice Training EMS Dept 0% 12% Fire Dept 6% - 14 - General Fund Summary General Fund Expenditures By Type Utilities and Environment 8% General Government Services Transportation 18% 4% Cultural&Recreation 14% Economic Environment 11% Public Safety 45% General Fund Department Expenditures Public Works Engineering Public Works Admin.- 5% City Council 3% 3% City Manager City Attorney Fund Equity Transactions 2% 2% 4% PEG TV Department City Clerk 1% 3% Pool Department— BCD Special Projects 2% -- 5% BCD Parks Maintenance 5 5% 4% Library Fa. T/° Finance 2% Police Admin Non-Departmental 8% 7% Public Restrooms p% Police Operations City Facilities 13% 4% olive Training EMS Dept 0% 12% Fire Dept 6% - 14 - General Fund Summary General Fund Expenditures By Type Utilities and Environment 8% General Government Services Transportations, 18% 4% T Cultural&Recreation 14% Economic Environment 11% Public Safety 45% General Fund Department Expenditures Public Works Engineering Public Works Admin 5% City Council ° 3% City Manager City Attorney Fund Equity Transactions° 2% %° 4% 2 PEG TV Department _City Clerk 1% ~- 3% Pool Department BCD Special Projects 2% 5% BCD Parks Maintenance 5% 4% Library 7% Finance 2% Police Admin Non-Departmental 8%° 7% Public Restrooms 0% Police Operations 13% City Facilities 4% OPP7.Police Training EMS Dept 0% 12% Fire Dept 6% - 14 - General Fund Summary General Fund Expenditures By Type Utilities and Environment 8% General Government Services Transportation 1 8% 4% r' Cultural&Recreation 14% '' _Economic Environment 11% Public Safety 45% General Fund Department Expenditures Public Works Engineering Public Works Admin 5% City Council 3% 3% City Manager City Attorney Fund Equity Transactions 2% 2% 4% City Clerk PEG TV Department_ 3 1% `� r BCD 5 ecial Pool Department Projects P 2% 5% BCD Parks Maintenances 5% 4% library ' Finance 7% 2% Police Admin Non-Departmental 8% 7% Public Restrooms 0% Police Operations 13% City Facilities 4% olice Training 0% EMS Dept 12% Fire Dept 6% - 14- General Fund Summary General Fund Expenditures By Type Utilities and Environment 8% General Government Services Transportation 18% 4% 'P, Cultural&Recreation 14% _Economic Environment 11% Public Safety 45% General Fund Department Expenditures Public Works Engineering Public Works Admin 5% City Council City Manager City Attorney Fund Equity Transactions/' 3/a 21/ 2% 4% City Clerk PEG TV Department 1% 3% Pool Department —BCD Special Projects 2% -- 5% BCD Parks Maintenances 5% 4% Library a. 7% Finance 2% Police Admin Non-Departmental 8% 7% Public Restrooms 0% Police Operations 13% City Facilities 4% olice Training EMS Dept 0% 12% Fire Dept 6% - 14 - General Fund Summary General Fund Expenditures By Type Utilities and Environment 8% General Government Services Transportation 18% 4% r Cultural&Recreation 14% t Economic Environment 11% Public Safety 45% General Fund Department Expenditures Public Works Engineering Public Works Admin 5% City Council 3% City Manager City Attorney Fund Equity Transactions/° 2% 2% 4% City Clerk PEG TV Department 1% 3% Pool Department BCD Special Projects 2% —� - 5% BCD Parks Maintenance_ 5% 4% Library R Finance 7% 2% Police Admin Non-Departmental 8% 7% Public Restrooms 0% Police Operations 13% City Facilities 4% olice Training EMS Dept 0% 12%° Fire Dept 6% - 14 - General Fund Summary General Fund Expenditures By Type Utilities and Environment 8% General Government Services Transportation 18% 4% r� Cultural&Recreation 14% Economic Environment 11% Public Safety 45% General Fund Department Expenditures Public Works Engineering Public Works Admin 5% City Council 3% 3% ° City Manager City Attorney Fund Equity Transactions 20/6 o 4% z/° PEG TV Department City Clerk 1 3% % Pool Department ~� BCD Special Projects 2% —.— 5% BCD Parks Maintenance.— - 5% 4% Library Finance 7% 2% Police Admin Non-Departmental 8% 7% Public Restrooms 0% Police Operations 13% City Facilities 4% olive Training 0% EMS Dept 12% Fire Dept 6% - 14 - General Fund Summary General Fund Expenditures By Type Utilities and Environment 8% General Government Services Transportation 18% 4% Cultural&Recreation 14% _Economic Environment 11% Public Safety 45% General Fund Department Expenditures Public Works Engineering Public Works Admin 5% City Council City Manager City Attorney Fund Equity Transactions°° 3% 2% ° 4% 2 PEG TV Department City Clerk 1% 3% Pool Department BCD Special Projects 2% 5% BCD Parks Maintenance— 5% 4% Library Finance 7% 2% Police Admin Non-Departmental 8% 7 Public Restrooms 0% Police Operations 13% City Facilities 4%° olice Training EMS Dept 0% 12% Fire Dept 6% - 14 - General Fund Summary General Fund Expenditures By Type Utilities and Environment 8% General Government Services Transportation 18% 4% xr'. Cultural&Recreation 14% Economic Environment 11% Public Safety 45% General Fund Department Expenditures Public Works Engineering Public Works Admin 6% City Council ° City Manager City Attorney Fund Equity Transactions/° 3/0 2% "r 2% 4% PEG TV Department City Clerk 1 3% % Pool Department------ BCD Special Projects 2% 5% BCD Parks Maintenance----- 5% 4% Library Finance 7% 2% Police Admin Non-Departmental 8% 7% Public Restrooms 0% Police Operations 13% City Facilities 4% olive Training EMS Dept 0% 12% Fire Dept 6% - 14 - . � c /_ / CD 2 0- � E ƒ_ � � / \ � / � /_ / 7 ? 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