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Final Budget 2007
Table of Contents
Page
CityManager Budget Message ........................................................................................... ..............................i
CityOfficials ..................................................................................................................... ..............................1
Citizen Advisory Boards, Commissions, and Committees ................................................ ..............................2
Overview.......................................................................................................................... ...............................
3
BudgetPolicies .................................................................................................................. ..............................5
FundSummary ................................................................................................................ .............................11
GeneralFund Summary .................................................................................................... .............................12
General Fund Revenues and Expenditures ...................................................................... .............................13
General Fund
Departmental Budgets
Legislative— City Council ............................................................................................. .............................18
CityManager ................................................................................................................. .............................20
CityAttorney ................................................................................................................. .............................22
CityClerk ...................................................................................................................... .............................25
Development Services Department .............................................................................. .............................28
PoliceDepartment ......................................................................................................... .............................32
FinanceDepartment ....................................................................................................... .............................35
Facilities Maintenance and Public Restrooms Department ........................................... .............................38
PEGAccess Studio ...................................................................................................... .............................39
Non - Departmental ....................................................................................................... ...............................
41
FundEquity Transactions .............................................................................................. .............................42
Special Revenue Funds
DrugEnforcement Fund ........................................................................................... ............................43,
47
ContingencyFund .................................................................................................... ............................43,
47
Community Development Block Grant Fund ........................................................... ............................43,
48
Fire Equipment Joint Maintenance Fund .................................................................. ............................44,
48
LodgingTax Fund .................................................................................................... ............................43,
50
Community Services Fund (Service Providers, Parks, Recreation and Pool Departments) .................45,
52
SystemDevelopment Charge Fund .......................................................................... ............................44,
49
StreetFund ............................................................................................................... ............................45,
53
Fireand EMS Fund .................................................................................................. ............................45,
51
LibraryFund .................................................................................................................. .............................56
Public Works Administration and Engineering Fund .................................................... .............................61
Debt Service Fund
GeneralGovernment Debt Service ................................................................................ .............................64
UtilityDebt Service ....................................................................................................... .............................67
Capital Project Funds
CapitalImprovement Fund ....................................................................................... ............................70,
72
City Hall Annex Construction Fund ......................................................................... ............................71,
73
Fire Station Construction Fund ................................................................................. ............................71,
74
UtilityConstruction Fund ......................................................................................... ............................71,
75
CapitalImprovement Plan ............................................................................................. .............................76
Enterprise Funds & Trust Funds
Water /Sewer Utility Fund ...................................................................................... ...............................
82,91
StormwaterUtility Fund ........................................................................................... ............................93,
94
EquipmentRental Fund ................................................................................................. .............................95
Firemen's Pension and Relief Fund ............................................................................... .............................96
City of Port Townsend Final Budget 2007
Table of Contents
Transmission Line Replacement Fund ............................................................................. .............................97
MemorialFund ................................................................................................................. .............................98
GolfCourse Fund ............................................................................................................. .............................99
Miscellaneous- Appendix
BudgetCalendar ............................................................................ ...............................
............................100
LegalStatutory Debt Margin ......................................................... ...............................
............................102
Property Tax Levy by Taxing District Chart ................................. ...............................
............................104
TaxLevy Rate History .................................................................. ...............................
............................105
PersonnelServices ......................................................................... ...............................
............................106
Employee FTE (Full Time Equivalences) Table ........................... ...............................
............................109
Glossary......................................................................................... ...............................
............................111
City of Port Townsend Final Budget 2007
City of Port Townsend
'PORT 74
Office of the City Manager
250 Madison Street, Suite 2, Port Townsend, WA 98368
(360) 379 -5047 FAX (360) 385 -4290
c,
MEMORANDUM
TO: City Council
FROM: David Timmons, City Manager
RE: 2007 Final Budget
I am pleased to present the final budget plan for fiscal year 2007. In December 2006, the City Council adopted the
2007 Final Budget. It was comprised of a detailed line item budget of all the city programs and services. Later,
staff presented narrative information in a programmatic format for ease of review and understanding. The attached
document is the 2007 Final Budget in programmatic form and represents a combined effort on the part of many city
staff members. I want to extend a thank you to all who have contributed in this effort, especially the City Council.
The 2007 Budget maintains status quo for services in some areas, reduces services in others and enhances yet other
areas. One could be confused by such a statement, unless they are familiar with the unique aspects of public
finance. Governmental accounting is more focused on reporting services and accountability, than it is on profit or
loss. It is very frustrating for us to be bound by mandated accounting systems and terms while recognizing the need
to clearly communicate the status of the City's finances to the public. For Administration and City Council, it is an
ongoing challenge to carefully present the budget and the issues that the community's budget faces.
In presenting this budget to the City Council, administration offered a suggestion to view the budget in three broad
categories. First is the "General Services" such as administration, public safety, roads, parks and library. These are
services that are co- dependent on property and sales taxes. Second is the "Enterprise Activities" such as water,
sewer, stormwater and equipment rental. These are the activities that require no tax subsidy and raise their own
revenues. The third category is the "Capital Programs." These consist of debt, and major construction projects such
as a park, road or building and they rely on earmarked income.
In analyzing the City's overall finances for 2007, we noted that the "General Services" are constrained due to the
revenue growth falling behind the growing cost of services. One example is the 100% increase in the pool lease
agreement with the school district. Another is the 30% cost increase to use the county jail. Increases such as these
erode the ability to maintain services that are dependent on the same source of funds. In effect, these services must
compete for an ever - limited source of revenues. The "Enterprise Activities" on the other hand are healthy and
doing well while the "Capital Programs" essentially depend on our ability to obtain funds to continue the project(s).
The city administration's approach in assisting council with their deliberations, has been and remains, to focus on
specific areas of the budget that allows council to see the scope and extent of funding necessary to balance services.
By doing this, we continue to identify funding needs primarily in city streets and parks. There exists a significant
amount of deferred maintenance in these two services, the level of which is obvious. It is an accumulation that has
amassed over several decades as a result of unfunded mandates, tax limitations, trickle down and abandonment of
community services at all levels of government.
Our pool is a distinct example of this trickle down and abandonment of support. It was built and owned by the
School District. They abandoned this obligation and the County assumed it. The County later abandoned the pool
and the City stepped in. Currently the $112,250 annual subsidy to the pool does not come from a special source of
revenue or pool user fees. Instead, it is funded from the same source of city general revenues used by all other
general city services (police, parks, library and streets.) Previous requests to the voters were an attempt to "reboot"
the tax burden in the community and to allocate a new voter approved private utility taxes for deferred maintenance
services. Unfortunately this did not receive support and services, particularly library and police, are beginning to be
compromised.
There is no silver bullet to this dilemma, nor is there any way that enough money can be squeezed out of the balance
of the "General Services" to make even the slightest dent in the level of deferred maintenance. Sharing the pain
across all services will only weaken the whole system. Privatization options to city services do not exist. The
longer we defer, the more costly it will be to correct the funding deficiency. And as we delay, failures that develop
in the system will require unplanned attention, which will come at the expense of planned programs and community
services.
That was the driving factor in the Council's action to increase the city utility tax and allocate those moneys to help
address this need. This provides some support, but this new tax revenue is not able to take care of the full extent of
the need. In addition, the Council sought input from the citizen advisory boards that support the Library and Parks.
Both boards made recommendations to modify and consolidate services, and do a better job with smaller
expectations. These measures combined, begin to address the issues, but still only provide a down payment on what
really needs to happen.
The 2007 Final Budget still supports building partnerships. It also supports rational privatization where this option
exists. The capital programs focus on improving infrastructure in support of economic development of Upper Sims
Way. Major projects like City Hall and the Fire Station are complete and will be closed out, and audited by the state
auditor. The need for a new police station and library facility improvements will continue to advance as funding
becomes available for the next phase.
This budget includes a new health care plan for non - bargaining unit employees that lowers the city's cost and
maintains employee contributions. We are actively negotiating with the two bargaining units to also accept a new
benefit program that will lower costs. In addition, we are staffing Development Services with the necessary skills to
improve service delivery in support of our efforts to grow Upper Sims infrastructure. Since the single largest source
of sales tax income within the City is new construction, facilitating permit activity will also help contribute a return
on this investment in development services.
The Fire District consolidation was completed in time to be incorporated into the 2007 budget. The property tax for
2007 in support of General Services is $1,603,550. The fire district agreement provides that 50% of the city's
General Services property tax is to be allocated to fund city fire and emergency medical services. The balance of the
city property tax remaining ($801,778) is all used to fund other city services. 2007 estimated payments to the
county for health services, voter registration, district court, jail, animal control and dispatch amount to $626,018.
This leaves abalance of $175,754 in city property tax revenue to fund the remaining city services. Sales tax, B &O
business taxes, utility taxes and user fees support the balance of the city "General Services ".
A budget represents a snapshot in time and is an estimate of need spanning an 18 -month period. Starting with 6
months of planning followed by 12 months of monitoring and implementation, it is an integral part of what we do.
A budget is also dynamic in that it changes as issues and community demands change. So what is presented herein
is our best estimate of the needs and projections for 2007. Changes will occur and they will be presented to the
City Council in the form of a supplemental budget formally amending this document during the later part of the
year.
Many staff hours and City Council time was put into this document. It is reflective of their skills and dedication in
service to Port Townsend. If you have questions, please use our Citizen Concern link on the city's web site
www.citLof t.us , and it will be directed to the correct source for a response.
ii
City Officials
COUNCILMEMBERS
Geoff Masci
Term expiring December 2007
Laurie Medlicott
Term expiring December 2007
Frank Benskin
Term expiring December 2007
Catharine Robinson
Term expiring December 2007
Michelle Sandoval
Term expiring December 2009
Scott Walker
Term expiring December 2009
Resigned Apri12007
Mark Welch
Term expiring December 2009
George Randel
Term expiring December 2007
Appointed Apri12007
City of Port Townsend
CITY MANAGER
David Timmons
DEPARTMENT DIRECTORS
Public Works Director
Kenneth Clow
Development Services Director
Leonard Yarberry
Finance Director
Michael Legarsky
Police Chief
Conner Daily
Library Direector
Theresa Percy
City Attorney
John Watts
City Clerk
Pamela Kolacy
Citizens Advisory
BOARDS, COMMISSIONS AND
COMMITTEES
(as of 10 -2006)
ARTS COMM]
Beatus Meier
StanleyRubin
Nancy Newman
Clifford Wood
Vacancy
SSION
Frank Vane
Donna Bickley
Joey Pipia
Vacancy
CIVIL SERVICE COMMISSION
Ronald V. Kosec Gail A. Ryan
Vacancy
PARKS & RECREATION
Patsy Caldwell Marilyn Muller
Rosemary Sikes Monica Mick -Hagar
Ken Schordine Helene Fatt
Barbara McColgan Pastore
PLANNING COMMISSION
Lyn Hersey
Roger Lizut
Harriet Capron
Cindy Thayer
Liesl Slabaugh
Julian Ray
George D. Randels
Steven Emery
Jeff Kelety
Alice King
George Unterseher
HISTORIC PRESERVATION
Roger Lizut
Michael Colbert
Charles Paul
Rosalind Russell
Barbara Marseille
Richard Berg
Marsha Moratti
LIBRARY ADVISORY BOARD
Bill Maxwell Eileen Price
Mark Decker Julia Owens
Thomas
Kate Schumann
NON - MOTORIZED
TRANSPORTATION COMMITTEE
David Thielk
Marion Huxtable
Owen Fairbank
Chris R. Jones
Bly Windstorm
Jane Whicher
Melinda Bower
Jolly Wahlstrom
Peter Lauritzen
Steven Kraght
P.E.G. ACCESS COORDINATING
COMMITTEE
Gary Nelson Kitti deLong
John Watts Geoff Masci
Theresa Percy Tom Opstad
Julian Ray Karen Johnson
LODGING TAX ADVISORY
COMMITTEE
Laurie Medlicott
Jim Pivarnik
Lawrence Graves
Tim Caldwell
Mari Mullen
Steve Shively
Cliff Carpenter
Steven Kraght
John Eissinger
Keven Elliff
Dave Robison
Tim Stover
Sue McIntire
City of Port Townsend 2
General Fund Revenues
The City of Port Townsend provides what
are considered general governmental
services authorized by state law, including
public safety, streets, parks and recreation,
planning and zoning, permits and
inspections, general administration, water,
resources.
The funds are segregated for the purpose of
carrying on specific activities or attaining
certain objectives. Funds are budgeted on a
cash basis in accordance with the Revised
sewer and storm services, garbage and Code of Washington (RCW) 36.33.
library services.
OVERVIEW
Budgeting is an essential element of the
financial planning, control, and evaluation
processes of government. The planning
process involves determining the types and
levels of services to be provided and
allocating available resources among various
departments, programs or functions.
Financial control and evaluation procedures
typically focus upon assuring that fixed
expenditure limitations (appropriations) are
not exceeded, and on comparing estimated
and actual revenues and expenditures.
The budget authorizes and provides control
of financial operations during the fiscal year.
Upon adoption, the expenditure estimates, as
modified by the Council, are enacted into
law through the passage of an appropriations
ordinance.
The appropriations constitute maximum
expenditure authorizations during the fiscal
year, and cannot be exceeded until
subsequently amended by the Council.
Expenditures are monitored through the
accounting system to assure budgetary
compliance.
The City of Port Townsend's accounting and
budgeting systems are organized and
operated on a fund basis as required by state
law. A fund is defined as a fiscal and
accounting entity with a self - balancing set of
accounts recording cash and other financial
City of Port Townsend
While typically thought of as a financial
activity done to satisfy state law, budgeting
is a process of planning. Fiscal planning
involves all elements of government and
should be considered one of the most
important functions for city officials.
The process of budgeting will not only
allocate fiscal resources to meet needs and
provide services, but will set a direction for
the future. The elements of good planning
include identifying community needs, city
resources, the capability to meet community
needs, and a plan to match such resources to
the needs.
The planning for this document starts with
the Council retreat in early spring. At that
retreat Council discusses many issues
including program priorities and capital
project prioritization and timing.
The City Manager's budget is presented to
the full Council during several work
sessions in October. Two public hearings
are then scheduled for November with a
final public hearing and adoption date in
early December.
Related to this process is the City's Capital
Facilities Plan as required by the Growth
Management Act (GMA). This plan has
significant requirements in the area of
facilities planning and capital improvement
financing.
The GMA is to ensure that those public
facilities and services necessary to support
General Fund Revenues
development shall be adequate to serve the
development at the time the development is
available for occupancy and use, without
decreasing current levels of service below
locally established minimum standards.
The Capital Facilities Plan (CFP) is
segregated into major categories: General
Governmental, Transportation, Water,
Sewer, Storm and Surface Water and Parks
and Recreation.
The City adopted a Capital Facilities Plan as
part of the Comprehensive Plan.
Subsequent Council policy decisions and
amendments to the Comprehensive Plan
require periodic review and amendments to
the Capital Facilities Plan.
This budget document is developed in a
manner to study and review the direction of
the City of Port Townsend. This document
outlines the manner in which financial
resources will be managed during the fiscal
year.
The course the city is taking can be changed
through the allocation of financial resources.
The major groups who participate in the
budget process are the City Manager, City
Council, department directors, city
committees and commissions, city staff, and
interested Port Townsend citizens.
A budget document is read by a diverse
group of persons. The budget must describe
clearly and completely the nature and scope
of policies, plans and programs for the year.
It must communicate this information at
different levels and for different purposes.
One of the most important functions of the
budget document is to describe future
implications and relationships of policies,
plans and programs to members of the
public. The budget document is an
opportunity for the public to acquire
background information necessary to
City of Port Townsend
provide meaningful comment and feedback
to members of the City Council and City
staff during the year.
The City of Port Townsend's budget process
is designed to provide essential structure for
the financial planning, control, and
evaluation process of government,
presenting a forecast of expected resources
and the purposeful distribution of those
revenues.
Once adopted, the budget is a formal
expression of public policy on the City's
objectives and priorities and on how
resources will be provided to meet those
objectives.
State law establishes the budget process and
time limits. The calendar for the City of
Port Townsend's budget can be found at the
end of this document in the addendum
section.
The financial aspects of the budget are
monitored in regular monthly reports issued
by the Finance Department comparing
actual expenditures and revenues with the
budget.
The budget can be changed (amended) at
any time after it is adopted by the City
Council passing another ordinance in an
open public meeting. Normally, the budget
is reviewed during the year to identify any
adjustments.
In the City of Port Townsend, policy begins
with general direction provided by the City
Council. The City budget process serves the
function of creating a framework to
implement the policies set forth by that body
to administer the City organization and
deliver the various services to the
community.
General Fund Revenues
Under the general guidance of the City
Manager, department directors have primary
responsibility for formulating budget
proposals in line with Council priorities.
Budget policy begins with an understanding
of the needs and issues important to the
community that the government serves.
General goals and priorities are identified in
order to apply the available financial
resources of the City for specific funding
proposals. Previous budgets are considered
in this process, thereby providing continuity
with previous programming.
The Finance Department is responsible for
coordinating all aspects of the budget
process on behalf of the City Manager,
analyzing department budget information,
preparing budget revenue estimates,
assembling the budget document and
providing overview financial monitoring and
reporting once the budget is adopted.
The Finance Department assists in
identifying budget problems, formulating
solutions and alternatives, and implementing
corrective action approved by the City
Manager.
The City uses a line -item budget
development approach and uses that level of
detail as a backbone to the actual budget
document. However, the budget is formally
adopted at the fund level.
This budget seeks to achieve these four
interrelated functions:
A Policy Tool
The City's budget process is conducted in a
manner that allows City's officials an
opportunity to comprehensively review the
direction of the City and to redirect its
activities by means of the allocation of
City of Port Townsend
financial resources. On this basis, the
budget sets policy for the following year.
This budget also facilitates the evaluation of
City programs by providing a means to
measurably examine the financial activities
of the City departments over time.
An Operations Guide
This budget provides financial control by
setting forth both legislative and
administrative guidance to city employees
regarding the character and scope of their
activities. This direction is set forth in both
summary and detail form in the various
products of the budget process.
A Financial Plan
The budget outlines the manner in which the
financial resources of the City will be
managed during the budget period. This
allocation of resources is based on
understanding both the current year's needs
and a long -term view of the development of
the City's programs. The budget takes into
account unforeseen contingencies and
provides for the need for periodic
adjustments.
As a Communication Medium
This budget provides management
information as a comprehensive tabulation
of information regarding both the character
and scope of City activity. No budget can
be effective unless it communicates. Since
this budget has a diverse audience, it seeks
to communicate at several levels and for
several purposes. It seeks to communicate
clear policy at a usable level of detail to City
employees, to communicate significant
policy issues and options in a form that can
be acted on by officials, and to communicate
the plans of the City to its constituents in a
manner which affords them an opportunity
General Fund Revenues
to provide meaningful comments to the
elected officials.
BUDGET SUMMARY
While the budget planning and adoption
process is discussed above, there are many
issues that are important to discuss in order
to understand the dynamics of this
document. For financial and accounting
purposes, municipal operations are divided
into two broad categories: general
governmental and proprietary.
Budgets are established for all funds. There
are 28 budgeted funds in the City of Port
Townsend and they are classified within
seven basic fund groups, as described below
General governmental funds include three
funds. The first is the General Fund which
provides basic City services such as city
administration, legislative, legal, personnel
services, risk management, financial
services, public safety, street maintenance,
planning, building, zoning, facilities, and
associated support functions. The resources
to support these activities are primarily taxes
and user fees.
Special Revenue funds account for the
proceeds of specific revenue sources other
than special assessments, expendable trusts
or major capital projects. These revenues
finance particular activities or functions as
required by law or administrative
regulations.
Debt Service funds accumulate resources
and account for the payment of principal and
interest for the City's general obligation
long -term debt and special assessment debt.
The City pledges its full faith and credit for
payment of these obligations.
• Resources for redemption of
Council- approved (limited) issues
are usually from the general property
City of Port Townsend
tax levy.
• Resources for payment of special
assessment debt are from
assessments levied against benefited
properties.
• Resources for redemption of revenue
bonds are from the sales of the goods
and services.
The debt service funds are the General
Obligation Debt Service Funds, and the
Water /Sewer Revenue Bond Funds.
Capital Project funds account for the
acquisition or development of major capital
facilities, except those projects financed by
the enterprise funds. Sources of revenue for
these funds can include bond proceeds,
federal /state grants, general property taxes,
interest earnings, and transfers from other
funds.
Enterprise funds are established for
government activities that are financed and
operate in a manner similar to private
business. The user primarily finances costs
of providing services to the general public.
There are two types of enterprise funds.
They are the Water /Sewer Fund and Storm
and Surface Water Fund.
Internal Service funds account for the
financing of goods and services provided by
one department or agency to other
departments or agencies in the City. The
City's internal service fund is the Equipment
Rental and Reserve Fund.
Fiduciary funds include Pension Trust,
Expendable Trust, and Agency Funds,
which are used to account for assets held by
the City in a trustee capacity or as an agent
for individuals, private organizations, other
governmental units, and /or other funds. The
City has five of these funds, which are:
General Fund Revenues
• Firemen's Pension and Relief
• Transmission Line Replacement
• Treasurer's Agency
• Deferred Compensation- Kemper
• Deferred Compensation -ICMA
• Memorial
• Golf Course
• Northwest Maritime Center
GENERAL FUND REVENUES
The City's General Fund receives the
greatest amount of its operating revenues
from a variety of taxes. State law limits
those taxes.
Property Tax
Property taxes are collected on 100 percent
of assessed valuation (A.V.) as determined
by the Jefferson County Assessor's Office in
accordance with state law. The maximum
that the City can levy is 101 percent of the
highest of the three (3) most recent years'
levies, plus the impact of new construction
at the previous year's levy rate, plus
miscellaneous adjustments.
The new construction assessed value amount
for 2007 is estimated at $25,000,000 as
compared to $36,000,000 in 2006. State
statutes do not allow the city to levy more
than $3.60 per $1,000 of assessed valuation.
The City of Port Townsend is well below the
statutory limit, and it is at $1.41 per $1,000
of assessed valuation for 2007.
In November 2001, the voters of the state
approved Initiative 747, which sets limits for
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
City of Port Townsend
in three areas for property tax:
1) The State tax levy increases now
annually limited to the lesser of the
I.P.D. inflation factor or 1 %;
2) The 1997 temporary tax reduction
was made permanent; and
3) A new limit factor for the local
jurisdictions on property tax.
As previously stated cities still are limited to
101 %, but now there is an inflation factor
called an implicit price deflator (IPD). The
IPD for personal consumption in the United
States is published for the most recent
twelve -month period by the Bureau of
Economic Analysis of the Federal
Department of Commerce in September of
the year before the taxes are due. Following
this definition the percentage change in the
IPD has been calculated at 3.419 percent for
2007.
As the referendum provides, cities may go
above the IPD to any percentage up to the
101 percent. In order to levy the full 101
percent, a substantial need must exist, and a
resolution or ordinance must be adopted by
a supermaj ority of the City Council. Those
provisions of Referendum 47 do not limit
Cities under a population of 10,000.
Property Tax Levy Rate by District
District 2007 2006 2005 2004 2003
PUD $0.10498
Port $0.20334
City EMS $0.31659
Hospital $0.34282
County $1.52245
City Gen. $1.40629
State $2.35345
Local Sch. $2.06897
County Fu. $0.04752
$0.10826
$0.21000
$0.31544
$0.36373
$1.57006
$1.39798
$2.55206
$2.24764
$0.04900
$0.09880
$0.22038
$0.44585
$0.41705
$1.76250
$1.97334
$2.76464
$3.11351
$0.05388
$0.10570 $0.11405
$0.22822 $0.23940
$0.43941 $0.43594
$0.11526 $0.47605
$1.76360 $1.83214
$1.94483 $1.92767
$2.81487 $2.86989
$3.40501 $3.46895
$0.05555 $0.05827
Totals $8.36641 $8.81417 $10.81370 $11.19749 $11.42236
General Fund Revenues
City Regular Levy
The City remains highly dependent on
property tax revenues, as other revenue
sources are not increasing sufficiently to
meet the basic needs in providing necessary
services.
City EMS Levy
Rate
Assessed Property Per
Valuation
Tax
Rate
1997
Assessed
Property
Per
1998
Valuation
Tax
$1,000
1997
$490,190,800
$1,091,268
$2.22621
1998
$566,060,010
$1,184,232
$2.09206
1999
$571,156,455
$1,275,369
$2.23967
2000
$581,462,160
$1,304,964
$2.24428
2001
$598,546,125
$1,333,740
$2.22830
2002
$714,495,450
$1,365,808
$1.91157
2003
$730,161,880
$1,407,511
$1.92767
2004
$753,279,600
$1,465,001
$1.94483
2005
$775,296,585
$1,529,923
$1.97334
2006
$1,156,702,595
$1,617,047
$1.39798
2007
$1,193,600,895
$1,678,549
$1.40629
The City remains highly dependent on
property tax revenues, as other revenue
sources are not increasing sufficiently to
meet the basic needs in providing necessary
services.
City EMS Levy
Rate
Assessed Property Per
Retail Sales & Use Tax
Retail Sales and Use Tax consists of two
city portions. The first portion is a local tax
of one -half of one percent less fifteen
percent paid to the county. The second
portion includes an "optional" one -half of
one percent, less the fifteen percent county
share. This provides a combined city
portion of 0.0085 from each dollar of local
sales. This was authorized by the State
Legislature in 1982 and further authorized
by the city and provided for in Port
Townsend's Municipal Code Title 3,
City of Port Townsend
Chapter 3.12. The sales tax was adopted in
1935 as an integral part of the Washington
State Revenue Act.
The state's portion of the sales tax history is:
Year Rate
1935
Valuation
Tax
$1,000
1997
$490,190,800
$122,548
$0.25000
1998
$566,060,010
$132,209
$0.23356
1999
$571,156,455
$139,862
$0.24609
2000
$581,462,160
$290,731
$0.50000
2001
$598,546,125
$299,273
$0.50000
2002
$714,495,450
$309,462
$0.43312
2003
$730,161,880
$318,307
$0.43594
2004
$753,279,600
$330,999
$0.43941
2005
$775,296,585
$342,666
$0.44585
2006
$1,156,702,595
$364,870
$0.31544
2007
$1,193,600,895
$377,882
$0.31659
Retail Sales & Use Tax
Retail Sales and Use Tax consists of two
city portions. The first portion is a local tax
of one -half of one percent less fifteen
percent paid to the county. The second
portion includes an "optional" one -half of
one percent, less the fifteen percent county
share. This provides a combined city
portion of 0.0085 from each dollar of local
sales. This was authorized by the State
Legislature in 1982 and further authorized
by the city and provided for in Port
Townsend's Municipal Code Title 3,
City of Port Townsend
Chapter 3.12. The sales tax was adopted in
1935 as an integral part of the Washington
State Revenue Act.
The state's portion of the sales tax history is:
Year Rate
1935
2.00%
1941
3.00%
1955
3.30%
1959
4.00%
1965
4.20%
1967
4.50%
1976
4.60%
1979
4.50%
1981
5.50%
1982
5.40%
1983
6.50%
There has been no adjustment to the state's
portion since 1983.
City Sales Tax Collections
Year
Amount
1997
$1,052,047
1998
$1,079,409
1999
$1,146,378
2000
$1,122,584
2001
$1,347,379
2002
$1,364,042
2003
$1,440,383
2004
$1,555,448
2005
$1,701,688
2006
$1,693,267
2007*
$1,747,900
* = estimated
Business and Occupation (B&O) Tax
The business and occupation tax was
imposed in 1968 with the adoption of Port
Townsend Municipal Code Title 5, Chapter
5.04. This tax applies to the gross income of
businesses at the rate of 0.002. This tax is
due and payable in quarterly installments:
March, June, September and December.
General Fund Revenues
B &O Tax Collections
Year
Amount
1995
$257,569
1996
$262,360
1997
$269,241
1998
$287,864
1999
$298,308
2000
$299,379
2001
$353,538
2002
$347,203
2003
$378,963
2004
$414,029
2005
$536,150
2006
$622,305
2007*
$618,000
* = estimated
State Shared Revenues
State shared revenues are derived from
gasoline taxes, liquor receipts (profits and
excise taxes) and motor vehicle fuel excise
taxes. These taxes are collected by the State
of Washington and shared with local
governments based on population. The
Office of Financial Management determines
the population figures used for the
distribution of state - shared revenues. Port
Townsend's 2007 estimated population is
8,820.
Port Townsend should be prepared for lower
per capita distributions of state - shared
revenues in the future.
Liquor Receipts Profits and Taxes
Cities and towns are responsible for the
policing of liquor establishments located
within their limits but are precluded from
taxing them because of the state liquor
monopoly. The law provides that a share of
the state - collected profits and taxes be
returned to cities and towns to help defray
the cost of policing liquor establishments.
Liquor Board profits consist of the
difference between revenue from state liquor
City of Port Townsend
stores, taxes on wine and beer, license fees,
penalties and forfeitures and board
expenditures. Except for monies from
administrative fees and those attributable to
Class H licenses, the profits are divided
among the state, counties, cities, and towns.
Cities and towns receive a 40 percent share.
An additional amount is distributed to
border area cities and towns. Cities and
towns also receive 28 percent of the liquor
excise tax receipts. To be eligible to receive
liquor taxes and profits, a city or town must
devote at least 2 percent of its distribution to
support an approved alcoholism or drug
addiction program.
Utility Tax
The City imposes a utility tax on
telecommunications, electricity, and natural
gas at the rate of 6 percent. The City also
imposes a utility tax on city provided
utilities. Beginning in April 2007, the utility
tax rate on city provided utilities is 20% for
water, sewer, storm and garbage utilities.
Leasehold Excise Tax
Most leases of publicly -owned real and
personal property in the state are subject to a
leasehold excise tax in lieu of a property tax.
The State Legislature in 1976 established a
12 percent tax to be levied on the contract
rent.
In 1987, the State Legislature increased the
rate to a total of 12.84 percent. Cities and
counties may collectively levy up to 6
percent of the 12.84 percent. The maximum
rate for cities is 4 percent and, if a city levies
this amount, the county can levy only 2
percent on leaseholds in the incorporated
areas. If a city chooses not to levy its
maximum, the county captures the
difference to the 6 percent lid.
General Fund Revenues
The City of Port Townsend imposes the
leasehold excise tax at the rate of 4 percent.
Doing so does not affect the rate that
leaseholders must pay; it simply determines
who receives the money.
Traffic and Parking Fines
Although the State Supreme Court
establishes the schedule of fines for traffic
infractions in the Washington Model Traffic
Ordinance RCW Chapter 46.90, cities and
towns share in the revenue for infractions
committed within their boundaries. After
the fines are collected, 35 percent is sent to
the state. The remainder is deposited in the
General Fund to pay for law enforcement
services.
Licenses, Permits & Fees
The City collects license fees, building
permit fees and miscellaneous user fees.
Building Permit Fee Collections
Year
Amount
1996
$167,000
1997
$185,248
1998
$171,528
1999
$281,794
2000
$248,541
2001
$264,687
2002
$308,034
2003
$361,809
2004
$461,887
2005
$423,722
2006
$319,738
2007*
$465,000
* = estimated
City of Port Townsend 10
Fund Summary
Fiscal Year 2007
1/01/2007
Estimated
Fund
Funds Balance
Operating Funds
1/01/2008
2007 2007 Beginning
Estimated Estimated Fund
Revenues Appropriation Balance
General Fund $
297,084
$ 7,492,093
$ 7,241,853 $
547,323
Public Works Admin & Engineering Fund
0
1,001,493
1,001,493
0
Library Fund
3,000
722,547
725,547
-
Community Services Fund
(0)
785,296
785,296
-
Fire & EMS Services Fund
-
1,183,500
1,183,500
-
LID #1
35
-
-
35
LID #2
20
-
-
20
Drug Enforcement
66
-
-
66
Contingency Fund
154,495
6,180
-
160,675
Street Fund
101,423
651,551
662,021
90,954
Lodging Tax Fund
158,753
331,350
359,850
130,253
Fire Equipment Joint Maintenance Fund
10,248
-
10,248
-
CDBG Fund
35,943
11,438
40,000
7,381
Water Sewer Fund
4,612,192
4,819,814
5,504,733
3,927,273
Stormwater Fund
408,580
560,650
535,346
433,884
Equipment Rental Fund
854,115
857,974
1,443,561
268,529
Firemen's Pension Fund
294,582
90,194
80,679
304,097
Operating Fund Subtotals $
6,930,536
$18,514,079
$ 19,574,126 $
5,870,490
Capital, Debt, & Trust Funds
Capital Improvement Fund
242,621
2,298,116
2,302,000
238,737
Capital Improvement Fund - City Hall Renovation
391,264
-
100,000
291,264
Capital Improvement Fund - Fire Station
795
80,000
80,000
795
SDC Fund
377,306
315,676
320,000
372,982
Transmission Line Replacement Fund
3,481,640
185,266
110,000
3,556,905
G.O. Debt Service Fund
51,704
649,409
642,124
58,989
78 Water Sewer Revenue Bond Fund
47,118
26,760
24,875
49,002
92/98 Water Sewer Revenue Bond Res. Fund
409,789
16,392
-
426,180
92 Water Sewer Revenue Bond Red. Fund
45,534
600,426
598,605
47,356
Utility Construction Fund
246,228
724,849
865,000
106,077
NW Maritime Center Agency Fund
3,028
-
-
3,028
Golf Course Fund
6,000
26,000
22,000
10,000
Memorial Fund
20,176
807
-
20,983
Capital, Debt, & Trust Fund Subtotals $
5,323,204
$ 4,923,701 $
5,064,604 $
5,182,300
Grand Totals $ 12,253,740 $23,437,780 $ 24,638,730 $ 11,052,790
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.
City of Port Townsend 11
General Fund Summary
Budget Budget Contribution
Estimated Estimated To
Revenues Expenditures Fund Balance
Estimated Beginning Fund Balance $ 297,084
General Fund Departments
City Council
$ 5,765,913 $
124,255 $
5,641,657
City Manager
0
217,251
- 217,251
City Attorney
0
328,058
- 328,058
City Clerk
6,500
217,389
- 210,889
Development Services- Projects
0
184,392
- 184,392
Development Services
513,950
733,953
- 220,003
Finance
714,038
306,101
407,936
Police Admin
82,435
559,594
- 477,159
Police Operations
329,307
1,842,100
- 1,512,792
Police Training
0
21,000
- 21,000
City Facilities
10,000
201,058
- 191,058
Public Restrooms
0
7,200
-7,200
Safety Committee
0
750
-750
Non - Departmental
0
85,535
- 85,535
PEG TV Department
69,950
69,583
367
Transfer -out Streets
0
0
0
Transfer -out Debt Service
0
171,000
- 171,000
Transfer -out Community Services
0
659,089
- 659,089
Transfer -out Library
0
712,547
- 712,547
Transfer -out Fire /EMS
0
801,000
- 801,000
$ 7,492,093 $
7,241,853 $
250,239
Estimated Ending Fund Balance $ 547,323
General Fund Balance Reserve % achieved 7.3%
City of Port Townsend 12
General Fund Estimated Revenues
General Fund Revenue Summary by Category
Increase
Estimated Revenues 2007 2006 (Decrease)
Taxes
Licenses & Permits
Intergovernmental
Charges for Services
Fines & Forfeits
Miscellaneous Receipts
Operating Transfers -in
$5,426,160 $5,084,338 $ 341,822
525,850
665,125
(139,275)
187,404
169,367
18,037
1,216,396
916,944
299,452
107,300
72,300
35,000
28,583
38,721
(10,138)
-
5,257
(5,257)
Totals $7,491,693 $6,952,052 $ 539,641
City of Port Townsend 13
General Fund Estimated Revenues
General Fund Taxes by Category
Property taxes
$ 1,614,000
Retail sales taxes
1,747,872
Private utility taxes
617,454
Public utility taxes
685,301
Business & occupation taxes
617,883
Leasehold excise taxes
92,649
Cable franchise taxes
51,000
Total $ 5,426,160
General Fund Taxes by Category
Leasehold excise
taxes
Cable franchise
2%
taxes
1%
Business &
occupation taxes
Property taxes
11%
30%
Public utility taxes
13%
Private utility
taxes
11%
Retail sales taxes
32%
City of Port Townsend 14
General Fund Summary
Category of Expenditure
General Government $ 1,243,878
Economic Environment 1,231,646
Public Safety 2,422,694
Transfers: Library, Community Services, Debt & Fire /EMS 2,343,635
Total $ 7,241,853
Object of Expendidture
Personnel costs $ 3,154,310
Operating costs 773,247
Intergovernmental costs 626,443
Capital Outlays 32,250
Interfund transfers out 2,343,635
Interfund payments for services 311,967
Total $ 7,241,853
City of Port Townsend 15
General Fund Summary
General Fund Expenditures by Type
Transfers: Library,
Community Services,
Debt & Fire /EMS
32%
General Government
17%
Public Safety
34%
Economic Environment
17%
General Fund Department Expenditures
City Council City Manager
2% 3% City Attorney
Transfer -out Fire /EMS 5%
City Clerk
11% o
Transfer -out Library
10%
Transfer -out Community
Services
9%
Transfer -out Debt
Service
PEG TV DRVqartment
1%
Non - Departmental
1%
Safety Com m ittee
0%
Public Restrooms
0% C
Police Training Police Operations
0% 25%
Facilities
3%
evelo�fent Services
Projects
3%
Development Services
10%
Finance
4%
Police Admin
8%
City of Port Townsend 16
General Fund Summary
Interfund transfers out
32%
Capital Outh
0%
Intergovernmen
9%
General Fund Object of Expendidture
Interfund payments for
services
4%
Operating costs
11%
Personnel costs
44%
City of Port Townsend 17
Legislative
The City Council is the legislative branch of
the city government within the City of Port
Townsend. Policy- making is one of the
most important responsibilities of the City
Council.
The general powers and duties of this body
are provided in the Revised Code of
Washington Chapters 35A.11 & 35.21.
As a comprehensive policy setting directive,
the Council develops various master plans.
These plans are the foundation for
developing the annual final budget. These
plans are also opportunities for citizens to
have direct input into the major policies
affecting the community. City master plans
include the GMA Comprehensive Plan,
Water Master Plan, Transportation Master
Plan, Storm Master Plan (draft), Parks &
Recreation Master Plan,
Non - motorized Plan, Arterial Street Master
Plan, Port Townsend Shoreline Master Plan,
Wastewater Collection Plan, Bio Compost
Marketing Plan, Library Development Plan,
and the Capital Facilities Plan.
In developing the master plans, the City
Council holds public hearings to allow
public input and testimony. This represents
hundreds and hundreds of hours of
testimony and debate. These master plans
are comprehensive and provide fiscal guidance both
in the annual budget and the long -term strategic
budget development.
After master plans are adopted by the Council, the
City's department directors develop annual budget
requests to implement the master plans. Each
director develops budget requests for the City
Manager to review. This process results in the City
Council debate and passage of the final annual
budget in December each year.
In the year 2000, the City Council adopted three
budget policies to guide the City toward financial
stability.
Budget Policy #1 - requires the City to maintain a
General Fund, beginning fund balance, between 5%
to 8% of available General Fund revenues.
Budget Policy #2 - requires the City to set aside in a
General Fund Council Reserve, 1% of available
General Fund revenues.
Budget Policy #3 - requires the City to set aside in a
Contingency Fund 2% of estimated General Fund
revenues.
The City Manager established a process to achieve
the Council budget policies. This budget has
achieved those goals.
City of Port Townsend 18
Legislative
Revenues By Program
Taxes
Licenses & permits
Intergovernmental Revenues
Charges for Services
Fines and Forfeits
Miscellaneous Receipts
Equity transfers in
Less: revenue provided to departments
Total Estimated Revenues
Expenditures By Program
Legislative Services
Total Expenditures
Expenditures by Object
Personnel
Operating Expenditures
Capital Outlay
Total Expenditures
Performance Measures:
Budget Budget
Year Year Increase
2007 2006 <Decrease>
$ 4,623,445 $ 4,482,523 $ 140,922
6,000
26,000
(20,000)
250
250
-
1,057,968
775,664
282,304
78,250
32,828
45,422
(5,641,657)
(5,255,372)
(386,285) Note 1
$ 124,255
$ 61,893 $
62,362
$ 124,255 $ 61,893 $ 62,362
$ 124,255 $ 61,893 $ 62,362
$ 48,864 $ 48,532 $ 332
75,391 13,361 62,030
$ 124,255 $ 61,893 $ 62,362
Ending General Fund Balance 6.31%
(Policy amount needed = 5% to 8 %)
General Fund Balance - City Council Amount Reserved 1.00 %'
(Policy amount needed = 1 %)
General Fund Balance -total Ending Fund Balance 7.31%
Contingency Fund Balance as a percent
of General Fund Estimated Revenues
(Policy amount needed = 2 %)
Notes:
1.
these revenues are collected to provide City services through all General Fund departments,
ncluding Fund Equity Transactions.
City of Port Townsend 19
City Manager
City of Port Townsend 20
City Manager
The City Manager is the Chief Executive
and Administrative Officer, and as such,
is responsible for carrying out the
policies of the Council. The City
Manager's department includes the City
Manager and a confidential receptionist.
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.
Revenues By Program
Executive - General Fund Support
Expenditures By Program
Safety Committee
Administrative Services
Total Expenditures
Expenditures by Object
Personnel
Operating Expenditures
Capital Outlay
Total Expenditures
Mission Statement:
The administration's mission is to
equitably carry out the legislative goals,
policies, and programs of the City of
Port Townsend within an atmosphere of
mutual trust and respect.
Budget Budget
Year Year Increase
2007 2006 <Decrease>
$ 218,001 $ 208,839 $ 9,162
$ 750 $ 750 $ -
217,251 208,089 9,162
$ 218,001 $ 208,839 $ 9,162
$198,740 $191,747
17,261 15,342
2,000 1,750
$ 218,001 $ 208,839
$ 6,993
1,919
250
$ 9,162
City of Port Townsend 21
City Attorney
City of Port Townsend 22
City Attorney
Functions
Provides legal advice /representation for all City
Departments, officials, and employees, including
civil litigation; City ordinance violation; drafting
and reviewing ordinances, resolutions,
agreements, contracts, and other City - related real
estate and legal documents.
Department Mission, Goals and Objectives:
The City Attorney's Office provides legal
services in a fair, efficient and effective manner.
We provide legal advice, opinions and
representation to the City Manager, City
Council, and staff on a broad range of matters:
• General civil litigation
• Law enforcement/prosecution
• Labor law, employment, personnel issues
• Land use /environmental issues
• Risk management
• Utility and water law
• Contract drafting and negotiation
Real estate transactions
Risk Management Priority and Litigation
Response.
The City Attorney's Office prioritizes aggressive
and prompt response to lawsuits, and focuses on
early pre - litigation involvement and intervention,
thereby minimizing the City's litigation exposure
and limiting our dependence on outside legal
counsel.
Good risk management, active legal consultation
with City Departments and the City Council,
open channels of communication with citizens,
and early legal intervention reduce the risk of
litigation and limit our taxpayers' exposure to
the financial liabilities associated with lawsuits
against the City.
Year 2007 Goals
• Continue providing legal perspective and
assistance to City Council, all City
Departments, City Boards and
Commissions
• Draft and /or review all City ordinances,
resolutions
• Draft and /or review all City agreements,
contracts, leases, and real estate
transactions
• Review pending legislation of State
Legislature and forward opinion /comments
• Review and present policy alternatives and
proposed solutions to any identified issues,
and recommend ordinance amendments, as
necessary, in the following areas:
(1) Shoreline Management Act (SMA)
amendments to comply with State
Department of Ecology (DOE) mandates;
(2) State Environmental Policy Act
(SEPA);
(3) Right -of -way /street use agreements,
including vegetation management and
telecommunication issues;
(4) Temporary special event ordinance
and procedures;
(5) Permitting and approvals under City
regulatory framework, to ensure provisions
in various regulations (land use, SMA,
critical areas) are clear and consistent;
(6) Historic preservation and demolition
regulations;
(7) Essential public facilities regulations;
(8) Personnel policies, and contract and
code provisions relating to personnel;
(9) Protection of City's domestic water
resource;
(10) Surplus property issues.
City of Port Townsend 23
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
Revenues By Program
Legal Services - General Fund Support
Expenditures By Program
Muncipal Court Administration
Legal Services
Total Expenditures
Expenditures by Object
Personnel
Operating Expenditures
Intergovernmental Services
Capital Outlay
Total Expenditures
Note 1
the complexity of a matter
Budget
Budget
Year
Year
Increase
2007
2006
<Decrease>
$ 328,058
$ 303,658
$ 24,400
$110,000
$ 94,261
$ 15,739 Note 1
218,058
209,397
8,661
$ 328,058
$ 303,658
$ 24,400
$174,049 $164,044 $ 10,005
44,009 43,853 156
110,000 94,261 15,739
- 1,500 (1,500)
$ 328,058 $ 303,658 $ 24,400
Starting in 2006, the costs for Municipal Court are administered through an interlocal
-ontract with Jefferson County in the City Attorney's budget center.
City of Port Townsend 24
City Clerk
Function
The office of the City Clerk serves as
custodian of the city's legislative history
Activities include maintenance of
council minutes and other permanent
city records, production of agendas and
minutes for council and committee
meetings, publishing required legal
notices and all meeting notices required
by the Open Public Meetings Act.
Public information requests are
processed and monitored to assure
compliance with the state public records
disclosure act. The city's web site was
designed and established and is
maintained by the clerk's office. The
clerk also assists the City Manager in
risk management and personnel issues.
City of Port Townsend 25
City Clerk
Mission Statement
The mission of the City Clerk's office is
to create, maintain, preserve and provide
access to the city's legislative and
administrative record.
Accomplishments 2006
Provided agendas, packets, and minutes
for all council meetings and committee
meetings.
Used grant funding to provide shelving;
moved records to new records room and
off -site storage unit.
Worked with IT to completely revamp
City website.
Coordinated all appointments to
advisory boards and commissions.
Updated policy, procedure and forms
for public records disclosure to reflect
new legislation.
Goals and Objectives 2007
Expand use of electronic records
management system; integrate electronic
imaging and other systems with web site
to provide greater direct access for
information to public.
Establish public station for access to
electronic records.
Continue archiving historic records and
maintaining records according to state
retention schedule.
Conduct Civil Service hiring process for
new and replacement Police staff
positions.
Finalize and implement updated
personnel policies.
Review municipal code to identify
outdated references and inconsistencies.
Performance Measures
Indicator
2004
2005
2006
2007
Clerk
1
1
1
est
Meetings
1
1
1
1
staffed
85
116
115
115
Civil
1 2
1 2
1 2
1 2
Service
5
1
2
3
Testing
Agenda
228
212
135
140
Bills
Council
2400
2286
1,700
1,700
Corres .
Staffing FTE
Position
2003
2004
2005
2006
Clerk
1
1
1
1
Deputy
1
1
1
1
Intern
0
0
0
Total
1 2
1 2
1 2
1 2
City of Port Townsend 26
City Clerk
Revenues By Program
General Fund support
Archive Fees
Grants
Total Revenues
Expenditures By Program
City Clerk Services
Total Expenditures
Expenditures by Object
Personnel
Operting Expenditures
Capital Outlay
Total Expenditures
Percent of coverage of expenditures by revenues
Budget Budget
Year Year Increase
2007 2006 <Decrease>
$ 210,889 $ 208,657 $ 2,232
6,500 7,500 (1,000)
$ 217,389 $ 216,157 $ 1,232
$ 217,389 $ 216,157 $ 1,232
$ 217,389 $ 216,157 $ 1,232
$161,278 $152,062 $ 9,216
56,111 61,695 (5,584)
- 2,400 (2,400)
$ 217,389 $ 216,157 $ 1,232
2.99% 3.47% -0.48%
City of Port Townsend 27
Department of Development Services
I City Manager
Long Range Planning I
Director
Development Services Director
Administration and Land Use Public
Customer Services Permitting Rights -of -Way
Counter I I Permitting
Administrative Land Use Public Works
Assistant(s) Specialist I Development Review
Specialist I
Permit Center Land Use Public Works
Coordinator Specialist II Development Review
Specialist II
Permit
Technician
Building Official
Building Permitting
Building Inspector/
Plans Examiner I
Building Inspector/
Plans Examiner II
City of Port Townsend 28
Department of Development Services
Function Descriptions:
DSD Director: Manages the department, sets goals and priorities for land use
permitting, public rights -of -way permitting, and building permitting divisions. Oversees
work product of these 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 Permitting 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.
Land Use Permitting 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 affects both jurisdictions.
Public Rights -of -Way Permitting Division: Intakes and process building permit
applications related to city rights -of -way and utilities. Assists the public with
understanding applicable codes and regulations. Coordinates the issuance of building
permits with other city permits and licenses.
Administration: Supports the director and all DSD staff with their work functions.
City of Port Townsend 29
Department of Development Services
Planning Services
Mission Statement:
Assist the community in their
consideration of alternative future
directions and implementation of
policies in regards to the long -term
development of the city. In addition,
facilitate all long -range land use
planning activities, including, but not
limited to, those relating to
comprehensive planning, shoreline
master planning and critical area
regulation.
Value Statements:
• Serve the public interest as it has been
identified through continuous and open
community discussion.
• Provide timely, adequate, clear and
accurate information on planning issues
to all affected persons and to
governmental decision makers.
• Ensure that community members have
a meaningful impact on the development
of plans and programs that may affect
them.
• Promote excellence of design and
endeavor to preserve and enhance the
integrity and heritage of the natural and
built environment.
• Strive for a high standard of
professional integrity, proficiency and
knowledge.
Strategic Goals & Objectives for 2007
Goals:
• Ensure that identified community
initiatives are facilitated in an effective,
economically viable and timely manner.
• Ensure that community involvement
in developing long -range planning goals
and implementing planning initiatives is
focused and meaningful.
• Ensure implementation of community
goals through the development of
appropriate regulations.
Objectives:
• Adoption of the Shoreline Master
Program (SMP) and corollary
implementing regulations.
• Facilitate the development of the
Upper Sims Way / Howard Street
Strategy and Implementation Plan.
• Facilitate the development of the
North Downtown Historic Streetscape
Design Concept Plan inclusive of a long-
term reuse strategy for the Jackson
Bequest area.
• Facilitate the Uptown Charette
process to address issues associated with
long -term development in the Uptown
commercial district.
Facilitate the public and
environmental review process for the
City's Comprehensive Water System
Plan.
Facilitate the public and
environmental review process for the
City's Transportation Plan.
• Prepare revisions to the Port
Townsend Municipal Code for
consideration by Planning Commission,
Council and the Community. Focus area
for proposed revision will be: Critical
Area regulations, Sign Code standards
and Tree Conservation requirements.
• Facilitate the Mid -Cycle review
process for the Comprehensive Plan.
• Facilitate the implementation of the
Housing Action Plan.
• Assist Development Services
permitting function on a project-specific
basis.
City of Port Townsend 30
Department of Development Services
Revenues By Proaram
General Fund support
Permits
Zoning Fees
Planning Services
Misc Revenues
Intergovernmental
Total Revenues
Expenditures By Program
Building & Planning Services
Special Projects
Total Expenditures
Expenditures by Obiect
Personnel
Operating Expenditures
Capital Outlay
Total Expenditures
Percent coverage of expenditures by revenues
Budget Budget
Year Year Increase
2007 2006 <Decrease>
$ 404,394 $ 85,909 $ 318,485
465,000
582,200
(117,200)
43,750
22,400
21,350
2,000
13,204
(11,204)
3,200
4,500
(1,300)
-
50,500
(50,500)
$ 918,344 $ 758,713 $ 159,631
$ 733,953 $ 646,010 $ 87,943
184,392 112,703 71,689
$ 918,344 $ 758,713 $ 159,631
$ 783,605 $ 636,200 $ 147,405
134,740 120,013 14,727
- 2,500 (2,500)
$ 918,344 $ 758,713 $ 159,631
55.96% 88.68% -32.71%
City of Port Townsend 31
Police Department
City of Port Townsend 32
Police Department
MISSION STATEMENT
The Police Department's mission is to build
a partnership with the community by
providing accountable, effective, and
professional police services based upon
mutual trust and respect.
MAJOR PROGRAM SERVICES
The Department is currently organized into
three divisions: 1) Administration &
Support Services 2) Patrol and 3)
Investigations.
ADMINISTRATION
Consists of the Chief of Police who provides
the overall management and direction,
planning, budgeting, scheduling,
inspections, and training for the Department.
SUPPORT SERVICES
Consists of a Police Administrative
Supervisor/Evidence Technician and two
Police Clerks. Support Services handles
telephone and personal requests for service
from the public; processes and maintains
all reports generated by Police
Department Officers and staff, performs
data entry in department database and
regional /national law enforcement
telecommunications systems; conducts
background checks on arrested persons,
processes all citations, and prepares all
report packages for dissemination;
produces mandated State and Federal
statistical reports. The Evidence
Technician is responsible for the records
management, maintenance, and security
of the Police Department's
evidence /property room. (PTPD
contracts with Jefferson County for Jail
and Dispatch services.)
PATROL
Currently consists of two uniformed
sergeants and nine uniformed officers. The
Patrol Division is the `backbone' of the
police operation. This program provides 24-
hour -a -day, seven - days -a -week law
enforcement coverage. The officers perform
all facets of law enforcement, including
responding to emergency situations and
service calls. Other primary responsibilities
are ensuring safety and protection of persons
and property through proactive and directed
patrol, conducting criminal investigations,
collecting evidence, recovering lost or stolen
property, and apprehending violators. Patrol
also facilitates the safe, expeditious
movement of vehicle, bicycle, and
pedestrian traffic, and renders services of
problem solving and community oriented
policing to promote the peace and enhance
the quality of life for residents and visitors.
Included in the Patrol Division is the School
Resource Officer (SRO). The SRO provides
a direct law enforcement and community-
policing function within the Port Townsend
Schools. The Citizen Volunteer Program is
coordinated and overseen by a Retired
California Police Officer.
INVESTIGATIONS
The Investigations Division, (currently
consisting of one officer), conducts
professional and comprehensive follow -up
investigations of reported major crimes and
manages self - initiated investigations,
criminal intelligence gathering, and crime
trend analysis. The Investigations Division
enhances contact with victims of major
crimes and maintains an effective
relationship with the Prosecutor, Courts, and
other local, state, and national law
enforcement agencies.
2007 GOALS AND OBJECTIVES
• Enhance training for every
officer in the area of Financial
Crimes, Identity Theft, Computer
and other Hi -Tech Crimes.
• Implement a plan to increase
cooperation and working
relationships with other agencies
and entities to combat the
damaging effects of
methamphetamine abuse.
City of Port Townsend 33
Police Department
Expenditures By Proaram
Administration
Budget
Budget
(1,410)
Operations
Year
Year
Increase
Training
2007
2006
<Decrease>
Revenues By Program
$ 2,422,694
$1,975,511 $
447,183
General Fund support
$ 2,010,951
$1,688,144
$ 322,807
Court Appointed Inmate fees
-
24,000
(24,000)
Fines
107,300
72,300
35,000
Grants
10,105
6,901
3,204
Law enforcement services
51,807
18,000
33,807
Retail Sales Taxes - Criminal Justice
117,912
115,600
2,312
Public Utility Taxes - Water, Sewer,Storm, Garbage
71,557
-
71,557
Criminal Justice Taxes
10,060
9,916
144
Liquor Excise Taxes
37,661
35,750
1,911
Motor Vehicle Taxes
1,940
1,500
440
Miscellaneous
3,400
3,400
-
Total Revenues
$2,422,694
$1,975,511
$ 447,183
Expenditures By Proaram
Administration
$ 559,594
$ 561,004 $
(1,410)
Operations
1,842,100
1,399,507
442,593 Note 1
Training
21,000
15,000
6,000
Total Expenditures
$ 2,422,694
$1,975,511 $
447,183
Expenditures by Obiect
Personnel
$1,461,137
$1,240,893
$ 220,244
Supplies
956,557
724,620
231,937
Capital Outlay
5,000
9,998
(4,998)
Total Expenditures
$ 2,422,694
$1,975,511
$ 447,183
Percent of coverage of expenditures by revenues
17.00%
12.65%
4.35%
Note 1
In 2006, interlocal contracts with Jefferson County for services were relocated in the Police
Department from the city contracts cost center for monitoring and control:
Animal control services
Jail services
Dispatch services
City of Port Townsend 34
Finance Department
City Manager
Finance Director
Deputy I I Information Technology
Finance Director Administrator
Customer
Services
Utility Billing
and B &O Taxes
Clerk
Utility Billing
and B &O Taxes
Clerk
Accounting & I
Treasury
Accounting
Assistant
Accounts Payable
Payroll/
Benefits
Administrator
Grants &
Contract Compliance
Specialist
City of Port Townsend 35
Finance Department
The Finance Department provides a variety
of financial services for the City, which
includes:
• Cashiering services;
• Cash and investment portfolio
management;
• Debt management;
• Budget preparation and administration;
• Annual financial report preparation;
• Business license issuance and
monitoring;
• Business and Occupation Tax reporting;
• Grant revenue and expenditure
reporting;
• Parking citation receipts;
• Local Improvement District assessment
collections;
• Utility billing for water, sewer, and
storm;
• Payroll and employee benefits;
• Federal and state payroll tax reporting;
• Accounts payable and audit of vendor
claims;
• Project management reporting;
• Computer systems technology; and
• Monthly and annual financial reporting
of all revenues and expenditures.
Departmental Mission:
The Finance mission is to manage and
optimize the city's finances and provide
professional, knowledgeable and courteous
customer service.
2006
Accomplishments
• Successfully completed the annual audit
by the State Auditor;
• Assisted Public Works with Fire Hall
and City Hall construction project
accounting;
• Implemented new information
technology division; and
• Completed cost of service analysis for
water /sewer fund utilities.
2007 Goals and Objectives
In 2007, we will be closing out two large
capital projects — fire hall and city hall.
These closures will require final close out
accounting and reporting for project costs.
In the later part of 2006, the city contracted
with East Jefferson County Fire Rescue for
Fire /EMS services. As a result of the
transfer of fire personnel and equipment to
East Jefferson County Fire Rescue, the city
initiated a study of the equipment rental
fund. The consultant will review equipment
usage, fund reserves and finalize a study of
the rental rates that shall be charged to
various city departments for use of city
heavy equipment and computer systems.
2007 will be the second year of operations
of the city's new information technology
division. The city will be in a position to
improve information made available on the
city web page.
As financial constraints continue to erode
the city's reserves, more active efforts will
be needed to manage the city's daily cash
flow and investments. Improved monitoring
systems maybe necessary for maximizing
investment income.
Goal: Close out the project accounting
for the City Hall Annex and New Fire
Station.
Prepare final accounting for City Hall
Project;
Prepare final accounting for New Fire
Station Project;
Prepare close out for grantors for new
Fire Station Project.
Goal: Implement new equipment rental
rate study for city departments.
• Adjust as necessary rental charges to
user departments; and
City of Port Townsend 36
Finance Department
• Update equipment inventories for all
city departments.
Goal: Continue to enhance information
availability on the city web page.
• Budget document on -line availability;
• Annual audit reports on -line availability;
• Utility customer service information;
and
• Utility payments via credit cards, ACH
automatic debit, and Internet payments.
Goal: Continue to improve financial
reporting of the city's revenues,
expenditures, and financial condition.
• Strive for excellence in both budgeting
Revenues By Program
B &O tax collections
Business & Other Licenses
Interfund Services
Investment income
Total Revenues
Expenditures By Program
City Financial Services
Total Expenditures
Expenditures by Object
Personnel
Operating Expenditures
Capital Outlay
Total Expenditures
Percent coverage of expenditures by revenues
and financial reporting; and
• Continue to improve financial reporting
of the city's revenues, expenditures, and
financial condition.
Goal: Develop active cash management
systems to enable improved investment
income from city assets.
• Develop a daily cash management
system that will permit monitoring of
daily cash flow and investments to be
actively managed; and
• Implement cash management system
that will allow investment earnings to be
maximized in accordance with state
municipal investment laws.
Budget Budget
Year Year Increase
2007 2006 <Decrease>
$ 617,883 $ 500,000 $ 117,883
46,000 46,000 -
38,271 35,176 3,095
11,883 - 11,883
$ 714,038 $ 581,176 $ 132,862
$ 306,101
$ 306,101
$ 247,838
55,513
2,750
$ 306,101
$ 293,209 $ 12,892
$ 293,209 $ 12,892
$ 233,041 $ 14,797
57,418 (1,905)
2,750 -
$ 293,209 $ 12,892
233.27% 198.21% 35.06%
City of Port Townsend 37
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 with
one Maintenance Worker and 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 2007, we will continue efforts to expand completion of 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 Budget
Year Year Increase
2007 2006 <Decrease>
Revenues By Proaram
General Fund support $198,258 $122,364
Interfund maintenance charges- Lodging Tax Fund 10,000 10,000
Custodial Services - 6,500
Total Revenues $208,258 $138,864
Expenditures By Program
Public Restrooms $ 7,200 $ 6,000
City Hall and Facilities 201,058 132,864
Total Expenditures $ 208,258 $138,864
Expenditures by Obiect
Personnel
Operating Expenditures
Capital Outlay
Total Expenditures
Percent of coverage of expenditures by revenues
$ 75,199 $ 71,812
132,059 66,052
1,000 1,000
$ 208,258 $138,864
4.80% 11.88%
$ 75,894
(6,500)
$ 69,394
$ 1,200
68,194
$ 69,394
$ 3,387
66,007
$ 69,394
-7.08%
City of Port Townsend 38
PEG Access TV Studio
Mission Statement
The mission of the Public, Educational
and Governmental (PEG) Access Studio
is community through communication.
Summary
The PEG Access Studio fund supports
the operation of PTTV Channels 47
(public) and 48 (government and
educational) for non - commercial public,
educational and governmental
programming. Studio space is provided
by Port Townsend School District No.
50.
The studio is currently staffed by a
station manager, a contractual employee.
Major capital equipment has been
purchased or leased which will serve the
basic needs of users for the next few
years.
The PEG Access Coordinating
Committee provides policy
recommendations regarding the studio.
PEG funding also provides for televising
of City Council and other government
meetings and programs not produced in
the studio.
Accomplishments
Increased PT High School sports
coverage.
Reviewed feasibility of public arm of the
channel established as a non - profit.
Established new fee schedule.
Goals and Objectives
Continue complying with Council
directives regarding examination of:
(3) responsibilities of stakeholders and
station personnel and partners of the
station;
(4) improving and clarifying the 2001
interlocal agreement;
(5) allocation of resources among public,
educational and governmental
programming
(6) methods for providing accountability
for the allocation of resources
Program Indicators
Indicator
2002
2003
2004
2005
2006
Public
40
31
20
28
21
Members
Indiv/Fam
Public
22
12
14
16
12
Members
Or
Ed/Gov.
1
1
0
3
Or s
Trainings
16
10
9
Households
2,097
1,927
1,740
1,600
1,540
served
(City)
City of Port Townsend 39
PEG Access TV Studio
Revenues
General Fund support
Utility Tax- TV Cable Franchise Fee
TV Public Access Fee
Program Fees
Total Revenue
Expenditures
Operating Expenditures
Capital Outlay
Personnel
Total Expenditures
Program Revenues in Excess of Expenditures
Percent coverage of expenditures by revenues
Budget
Budget
Year
Year
Increase
2007
2006
<Decrease>
51,000
51,015
(15)
8,850
10,925
(2,075)
10,100
7,500
2,600
$ 69,950
$ 69,440
$ 510
$ 48,083 $ 57,914 $ (9,831)
21,500 10,925 10,575
$ 69,583 $ 68,839 $ 744
S 367 L 601 s (234)
100.0% 100.0% 0.0%
City of Port Townsend 40
Non - Departmental
The General Fund cost center "Non -
Departmental" is where costs, which are not
directly assigned to an existing General Fund
department, are summarized. In previous
years, costs for contracted services to Jefferson
County were listed here. In 2006, the city
assigned the county services to specific city
departments to manage. The expenditures
Revenues By Program
General Fund support
Grants - Interagency for Outdoor Recreation
Total Revenues
Expenditures By Proaram
remaining are for benefit reserves, and other
state agency charges.
Budget Budget
Year Year Increase
2007 2006 <Decrease>
$ 85,535 $ 108,000 $ (22,465)
$ 85,535 $ 573,509 $ (22,465)
Intergovernmental Services
3,935
$ 7,000
$ (3,065) Note 1
Reserve (medical benefits, garbage utility retiree)
81,600
101,000
(19,400)
Total Expenditures
$ 85,535
$ 108,000
$ (22,465)
Expenditures by Object
Intergovernmental Services - Jefferson County contract
$ -
$ -
$ - Note 1
Operating Expenditures
85,535
108,000
(22,465)
Total Expenditures
$ 85,535
$ 108,000
$ (22,465)
Percent of coverage of expenditures by revenues
0.00%
0.00%
0.00%
Note 1
n 2005, these services included the cost of contract services provided by Jefferson County: District
Dourt, Dispatch, Alcohol and Drug Abuse, Animal Control, and Computer Network Support. Starting
n 2006, the interlocal contract costs were reassigned to various city departments to monitor and
administer as part of their department budgets.
City of Port Townsend 41
Fund Equity and Transactions
This budget summary was developed to
assist the City Council with monitoring
the General Fund beginning fund
balance amounts.
Also, this budget summary enables the
Council to provide policy guidance for
budgeting a Council General Fund
reserve amount in accordance with City
Council policy.
This cost center is where all General
Fund transfers out to other city funds
shall be recorded. This budgetary
Ending General Fund Balance
City Council Reserved Fund Balance - (1 %)
Unreserved Fund Balance
Total Ending Fund Balance
Other Financing Uses
Interfund Subsidies
Interfund Subsidies
Interfund Subsidies
Interfund Subsidies
Interfund Subsidies
Total Other Financ
provision allows the City Council and
citizens to more clearly see when
budgetary transfers are to occur, and
where those transfers went.
Finally, this summary provides the totals
for the General Fund, ending fund
balance as projected in the budget
development.
- Transfer out to Bond 2005 Fund
- Transfers -Out to Street Fund
- Transfers -Out to Emergency Services Fund
- Transfers -Out to Library Fund
- Transfers -Out to Community Services Fund
:ing Uses
Total Fund Equity and Other Financing Uses
Notes:
Budget Budget
Year Year Increase
2007 2006 <Decrease>
$ 74,921 $ 69,521 $ 5,400 see Note 1
472,402 707,124 (234,722)
$ 547,323 $ 776,645 $ (229,322)
$ 171,000 $ 171,000 $ -
- 200,000 (200,000)
801,000 780,000 21,000
712,547 675,168 37,379
659,089 627,287 31,802
$ 2,343,635 $ 2,453,455 $ (109,820)
$2,890,959 $3,230,100 $ (339,141)
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.
City of Port Townsend 42
Special Revenue Funds
Special revenue fund types are used to account
for the proceeds of specific revenue sources
(other than expendable trusts or for major
capital projects) that are legally restricted to
expenditure for specified purposes. The city
presently has eleven special revenue funds:
• Drug Enforcement and Education Fund
• Contingency Fund
• Fire Equipment Joint Maintenance Fund
• Community Development Block Grant
Fund
• Lodging Tax Fund
• System Development Charge Fund
• Library Fund
• Fire and EMS Services Fund
• Public Works Administration and
Engineering Fund
• Community Services Fund
• Street Fund
Drug Enforcement & Education Fund
The Drug Enforcement and Education Fund
receives all monies and proceeds of the sale of
property seized during drug investigations and
forfeitures pursuant to RCW 69.50.050.
The monies received shall be used solely for
the purposes of drug enforcement, drug
awareness education, and the purchase, lease
and maintenance of equipment and other items
necessary for drug enforcement. There is no
staff assigned to operate this fund. It is used
primarily to account for earmarked monies.
Contingency Fund
Beginning in 2000, the City Council
authorized a contingency fund to accumulate
resources from the general property tax levy
for future unforeseen needs and emergencies.
The policy adopted by the City Council seeks
to set aside up to 2% of General Fund
revenues as a contingency reserve. This
reserve may only be used by an appropriation
of the City Council. State law (RCW
35A.33.145) authorizes this fund and limits the
reserve level to a maximum of $ 0.375 per
thousand dollars of assessed valuation of
property within the city. There are no staff
assigned to operate this fund. It is used
primarily to account for earmarked monies.
Community Development Block Grant
Fund
This fund accounts for the federal community
development block grant (CDBG) program
that provided federal aid to stimulate local
development. The CDBG program provided
housing and economic development grants.
The federal program has long since closed, but
loan repayments are deposited into this fund
and become program income to the program in
accordance with federal regulations. This
process, in effect, recycles the original federal
grant on a continual basis enabling other
qualified applicants to have access to the
federal program.
Lodging Tax Fund
A lodging tax is imposed upon
recommendation of the city's Lodging Tax
Advisory Committee, in accordance with Port
Townsend Municipal Code Title 3, Chapter
3.20.
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,
related facilities, operation and maintenance of
tourism, and for such other purposes as
authorized in RCW Chapter 67.28.
Lodging tax funds may be used to pay for any
engineering, planning, financial, legal and
professional services incident to the
development and operation of tourism - related
facilities, to secure
the payment of all or any portion of general
City of Port Townsend 43
Special Revenue Funds
obligation bonds or revenue bonds issued for
such purpose as specified.
The sole source of revenue is the lodging tax
This tax is derived by taking 2 percent of the
state's 6.5 percent sales tax and rebating it
back to the community for local programs to
promote and accommodate tourism.
On October 5, 1998, the City Council passed
Ordinance 2663 authorizing an imposition of
an additional "special" 2% excise tax. This
special 2% excise tax was effective starting
February 1, 1999. This results in a combined
lodging tax of 4 %.
Fire Equipment Joint Maintenance Fund
On August 8, 2000, the city entered into an
interlocal agreement with various Jefferson
County Fire Districts to operate and maintain a
self - contained breathing air filling compressor
and appurtenances. This agreement provides
for the collection of fees from all parties to
support the operating costs of this unit in a
segregated fund.
System Development Charge Fund
The System Development Charge (SDC) Fund
was created as authorized by Ordinance 2666
in November 1998. Pursuant to Chapter 13.03
PTMC, the City has determined that it is
reasonable and in the public interest to collect
water and wastewater system development
charges for the purpose of recovering a
proportionate share of the actual and projected
costs of water and wastewater facilities from
those properties which, as a part of their
development and use, create the need for those
facilities. The SDC Fund was created to
account for system development charges
assessed by the city's water and wastewater
utilities to property developers.
Also, this fund is used to account for deferrals
of system development charges for selected
low - income housing projects. Those projects
selected for deferral of SDC's shall be
accounted for in a special account as
authorized by the City Council. Authorized
deferrals of SDC charges shall be paid by a
contribution from the city's General Fund with
a transfer of monies to the System
Development Low - Income Deferral Account.
As cities nationwide face increased costs for
expanding and upgrading water and
wastewater (sewer) facilities, they are looking
for ways to charge the costs equitably among
the utility customers who are receiving the
benefits. Port Townsend is one of many cities
challenged with funding the most costly
capital projects in its history. State and federal
regulations are forcing the city to construct
expensive improvements to existing water and
wastewater systems.
When new facilities are constructed, excess
capacity for future growth must be included to
avoid frequent costly future expansions.
Historically, as new growth occurs, the
existing ratepayers have subsidized these
expenses. Now, as in many other
communities, the City of Port Townsend has
decided to more fairly charge those who are
benefiting directly, by establishing System
Development Charges, or SDCs. With SCDs
(also known as Impact Fees for certain
services), those responsible for growth pay a
more realistic proportion of the costs
associated with growth.
State law requires that SDCs collected be
placed in a dedicated fund for use only on
construction projects that are being oversized
to accommodate growth. The law further
states that all money be spent within five
years. If it is not spent on appropriate projects
within this time frame, the city is required to
refund the money collected. Collections can
City of Port Townsend 44
Special Revenue Funds
also be used to pay for extra capacity in
already constructed facilities. In essence, they
help pay the debt service for those projects.
In Port Townsend's case, water SDC revenue
is being spent on pipeline improvements,
including property purchases, which have been
mandated by the State Department of Health.
Wastewater SDC revenue will pay for the final
stages of the wastewater treatment plant
project. These fees will pay only for the
excess capacity portion, offsetting debt service
payments for these projects.
State law authorizes establishment of SDCs for
water, wastewater and storm drainage. Impact
Fees are also allowed for streets, parks, fire
and schools.
The citizen Impact Fee Advisory Committee
originally recommended adoption of
SDC /Impact Fees for all of these services
except fire. Currently, only the water and
wastewater recommendations have been
adopted.
Library Fund
Starting in 2005, a new accounting fund was
created for the operation of the city library
with enabling city Ordinance No. 2889. In
prior years the library was part of the city's
general fund. Detail budget information
follows.
Fire and EMS Services Fund
Starting in 2005, a new accounting fund was
created for the operation of the city fire
department with enabling city Ordinance No.
2889. In prior years the fire department was
part of the city's general fund. Detail budget
information follows.
Public Works and Engineering Fund
Starting in 2005, a new accounting fund was
created for the operation of the city public
works administration and engineering services
with enabling city Ordinance No. 2889. In
prior years the public works administration
and engineering services was part of the city's
general fund. Detail budget information
follows.
Community Services Fund
Starting in 2005, a new accounting fund was
created for the operation of city community
services (parks maintenance, pool, recreation,
and domestic violence programs) with
enabling city Ordinance No. 2889. In prior
years these services were included in various
city general fund departments. This new fund
includes funding for other city services
contract providers. They include Domestic
Violence for $30,000, Boiler Room for $4,000,
UGN for $4,555, Main Street for $30,000,
YMCA for $91,350, and Arts Commission for
$11,050. Detail budget information follows.
Street Fund
The street fund is responsible for the
administration and maintenance of the city's
transportation network, which includes
approximately 74 miles of public roadways
together with roadside improvements,
sidewalks, bicycle facilities, signalization and
illumination systems. The duties associated
with this responsibility include:
• Street sweeping
• Roadside vegetation management and
mowing
• Landscape maintenance
• Pavement and shoulder repair
• Pavement markings
• Snow and ice control
• Traffic signal and illumination system
maintenance
City of Port Townsend 45
Special Revenue Funds
• Signage
• Traffic counts
• Transportation planning
• Street tree maintenance
The street fund receives revenues from state
distributions of motor vehicle fuel taxes for
two programs: city streets and arterial streets.
State law restricts these revenues:
• City streets: to be used for any street
purposes (RCW 46.68.070.110,
47.24.040 and 35.76 RCW)
• Arterial streets: to be used for
highways and arterial streets. For
cities with populations less than
15,000, cities may use these monies for
the maintenance of arterial highways
and city streets (RCW 46.68.070).
The city consolidated its Arterial Street Fund
into the Street Fund in 2000 as allowed by
RCW 46.68.070 for cities with populations
less than 15,000.
These state distributions are not sufficient
resources to maintain city streets. The city's
general fund provides subsidies in order for
the street fund to operate. Detail budget
information follows.
City of Port Townsend 46
Special Revenue Funds
Drug Enforcement and Education Fund
Revenues
Investment Interest
Expenditures
Supplies
Capital
Estimated Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
Revenues
Property Tax
Investment Interest
Total Revenues
Expenditures
Budget Budget
Year Year Increase
2007 2006 <Decrease>
Contingency Fund
Budget
Year
2007
Estimated Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
Budget
Year Increase
2006 <Decrease>
$ 6,180
$
3,001
3,179
$ 65
$
65
$ -
$ 65
$
65
$ -
Contingency Fund
Budget
Year
2007
Estimated Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
Budget
Year Increase
2006 <Decrease>
City of Port Townsend 47
$ 6,180
$
3,001
3,179
$ 6,180
$
3,001
$
3,179
$ 154,495
$
150,046
$
4,449
6,180
3,001
3,179
$ 160,675
$
153,047
$
7,628
City of Port Townsend 47
Special Revenue Funds
Community Development Block Grant Fund
Budget Budget
Year Year Increase
2007 2006 <Decrease>
Revenues
Program Income $ 10,000 $ 5,000 $ 5,000
Investment Interest Income 1,438 1,214 224
Total Revenues $ 11,438 $ 6,214 $ 5,224
Expenditures
Community Development Loans
Total Expenditures
Estimated Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
$ 40,000
$
60,000
$ (20,000)
$
- 10,248
$ 10,248
$ 40,000
$
60,000
$ (20,000)
$ 10,248
$
13,932 $ (3,684)
$ 35,943
$
65,243
$ (29,300)
(28,562)
(53,786)
25,224
$ 7,381
$
11,457
$ (4,076)
Fire Eauinment Joint Maintenance Fund
Budget Budget
Year Year Increase
2007 2006 <Decrease>
Revenues
Intergovernmental Revenues - Fire Districts $ - $ - $ -
Equipment Repair Charges - - -
Investment Interest - 279 (279)
Total Revenues $ - $ 279 $ (279)
Expenditures
Professional Services
Repairs & Maintenance
Capital Outlays
Total Expenditures
Estimated Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
City of Port Townsend 48
10,248
$
- 10,248
$ 10,248
$
- $ 10,248
$ 10,248
$
13,932 $ (3,684)
(10,248)
279 (10,527)
$ -
$
14,211 $ (14,211)
City of Port Townsend 48
Special Revenue Funds
System Development Charge Fund
Revenues
Interest Income
Water SDCs -City
Water SDCs- Outside city
Sewer SDCs
Stormwater SDCs
Total Revenues
Expenditures
Residual Equity Transfers
Interfund Subsidies (Water)
Interfund Subsidies (Sewer)
Interfund Subsidies (Storm)
Total Expenditures
Estimated Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
Budget
Budget
Year
Year
Increase
2007
2006
<Decrease>
$ 15,092
$ 5,395
$ 9,697
158,202
155,100
3,102
142,382
139,590
2,792
$ 315,676
$ 300,085
$ 15,591
$ 220,000 $ 250,000 $ (30,000)
100,000 100,000 -
$ 320,000 $ 350,000 $ (30,000)
$ 377,306 $ 269,739 $ 107,567
(4,324) (49,915) 45,591
$ 372,982 $ 219,824 $ 153,158
City of Port Townsend 49
Special Revenue Funds
Lodging Tax Fund
Expenditures
Professional Services -PT Chamber
Budget
Budget
$
70,000
Year
Year
Increase
50,000
2007
2006
<Decrease>
Revenues
-
Hotel Motel Taxes
$ 325,000
$ 325,000
$ -
Investment Interest
6,350
3,176
3,174
Advertising -Joint Marketing
Total Revenues
$ 331,350
$ 328,176
$ 3,174
Expenditures
Professional Services -PT Chamber
$
72,500
$
70,000
$ 2,500
Professional Services -PAW
50,000
50,000
-
Professional Services -Other
-
2,500
(2,500)
Advertising
122,850
104,000
18,850
Advertising -Joint Marketing
20,000
18,000
Communications
6,000
8,000
(2,000)
Miscellaneous - Special Events
34,500
17,000
17,500
General Fund Overhead Charges
16,000
15,109
891
Interfund Services & Charges - Public Restrooms
10,000
10,000
-
Interfund Services & Charges - Fort Worden Parking
-
-
-
Interfund Subsidies - McCurdy Pavilion debt service
22,000
22,000
-
Interfund Subsidies - PT Marine Science Center debt
6,000
6,000
-
Total Expenditures
$
359,850
$
322,609
$ 35,241
Estimated Beginning Fund Balance
$
158,753
$
158,819
$ (66)
Increase <Decrease> in Fund Balance
(28,500)
5,567
(34,067)
Estimated Ending Fund Balance
$
130,253
$
164,386
$ (34,133)
City of Port Townsend 50
Special Revenue Funds
Fire and Ememency Services Fund
Budget Budget
Year Year Increase
2007 2006 <Decrease>
Revenues By Program
General Fund support
$ 801,000 $ 780,000
$ 21,000
EMS Levy
$ 382,500 366,323
16,177
Ambulance Services
- -
- Note 1
Fire Inspection Services
- 95,444
(95,444)
Fire District #6
- -
-
Fire Protection Services
- 15,000
(15,000)
Grants
- -
-
Total Revenues
$ 1,183,500 $ 1,256,767
$ (73,267)
Expenditures By Program
Fire $ - $ 544,818 $ (544,818)
Emergency Medical Services (EMS) - 711,949 $ (711,949)
Contract Emergency Services 1,183,500 - 1,183,500
Total Expenditures $ 1,183,500 $ 1,256,767 $ (73,267)
Expenditures by Object
Personnel
$ - $ 951,593
$ (951,593)
Operating Expenditures
- 15,711
(15,711)
Intergovernmental Charges -EJFR
1,183,500 145,966
1,037,534 Note 1
Interfund Charges
- 1,593
(1,593)
Interfund Charges- Equipment Rental
- 95,371
(95,371)
Debt Service - Fire Station
- 46,533
(46,533)
Capital Outlay
- -
-
Total Expenditures
$ 1,183,500 $ 1,256,767
$ (73,267)
Estimated Beginning Fund Balance - - -
Increase <Decrease> in Fund Balance - - -
Estimated Ending Fund Balance - - -
Notes 1
Prior to 2005 the Emergency Service Fund was a department of the General Fund. In
2006, ambulance collections was contracted to East Jefferson Fire Rescue (EJFR)
under a new inerlocal contract to transfer fire /ems operations to EJFR.
Starting in 2007, all fire employees and fire apparatus was transferred to the new
consolidated fire district, East Jefferson Fire Rescue. The city contracts directly for fire
and emergency medical services from this new fire district.
City of Port Townsend 51
Special Revenue Funds
Community Services Fund
Revenues By Program
General Fund support
Intergovernmental revenues
Charges for services - pool
Rental income
Miscellaneous event revenues
Donations
Total Revenues
Expenditures By Proaram
Other Contract Service Providers
Parks Maintenance
Recreation
Pool
Interfund Charges
Events Coordination
Total Expenditures
Expenditures by Obiect
Personnel
Operating Expenditures
Capital Outlay
Total Expenditures
Actual Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
Budget Budget
Year Year Increase
2007 2006 <Decrease>
$ 659,089 $ 627,287 $ 31,802
- 2,300 (2,300)
110,000 90,000 20,000
10,000 25,000 (15,000)
6,207 - 6,207
$ 785,296 $ 744,587 $ 40,709
$ 86,855 $
85,855 $
1,000
251,307
272,828
(21,521)
91,350
90,000
1,350
234,250
218,424
15,826
73,777
43,994
29,783
47,757
38,486
9,271
$ 785,296 $
749,587 $
35,709
$ 354,135 $ 361,605 $ (7,470)
426,660 385,982 40,678
4,500 2,000 2,500
$ 785,296 $ 749,587 $ 35,709
$ (0) $ 5,000 $ (5,000)
0 (5,000) 5,000
$ 0 $ - $ 0
Notes:
1. Prior to 2005 the Community Services Fund was various departments of the General Fund.
City of Port Townsend 52
Street Fund
(In conjunction with Wastewater /Storm)
Function: The Street Fund provides the
resources for the Street Operating Division of
Public Works. The Street Division is
responsible for the maintenance of streets,
gravel roads, alleys, sidewalks and shoulders
within the City of Port Townsend. This
includes street sweeping, vegetation
management, tree removal, grading,
pavement and shoulder repair, snow and ice
removal, pavement markings and signage.
The Arterial Street Fund is incorporated
within the Street Fund for the construction,
improvement, chip sealing, overlaying with
asphalt, seal coating and repair of arterial
highway and city streets.
Goals and Objectives
Goal: Evaluate, identify and prioritize
failed road surfaces for reconstruction or
overlay and develop an overall Street
Operations & Maintenance Plan.
Develop a pavement management program
using the City's GIS system to identify and
map locations of failing roads to create a
priority list for repairs.
Develop an O & M Plan for Streets.
Goal: Continue to work on overlaying the
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 using either chip sealing or asphalt.
This will reduce our maintenance cost and the
dust concerns that are raised by the residents
on these types of roads.
The Arterial Street Fund is incorporated
within the Street Fund for the construction,
improvement, chip sealing, overlaying with
asphalt, seal coating and repair of arterial
highway and city streets.
In 2007, the city council approved a new
dedicated public utility tax for the street fund.
The proposed budget reflected a full year of
this tax, but the final ordinance enacted it
starting in April. As a result, the budget for
street capital improvements was reduced from
the original adopted ordinance by $204,000 to
match the timing of the new public utility tax
collections.
Goal: Continue to work on replacing
problem sidewalks.
Identify and replace critical sidewalks with
the money appropriated for doing this through
the CIP program.
Goal: Implement the Streets Capital
Improvement Program.
2006 Accomplishments
Continued to install hot tape bicycle symbols
and arrows on streets that were previously
painted to reduce the labor hours to maintain
the paint.
Continued making spot repairs to the
downtown sidewalks to prevent tripping
hazards. Spent approximately 40 hours doing
this work.
Chip sealed 0.67 miles of gravel streets
utilizing the Jefferson County Road
Department to do the work with the City
forces for the preparation of the streets done.
Ground out 205 feet by 14 feet of asphalt on
Monroe Street between Jefferson and
Franklin ROW'S and repaved with two inches
of new asphalt to repair settling in this section
City of Port Townsend 53
Street Fund
of the roadway (Work done by Lakeside
Industries).
Did dig -outs on Lawrence Street where the
roadway was failing.
Pulled shoulders on Jefferson Street between
Adams and Tyler (North side of Jefferson) to
improve parking in this area.
Pulled shoulders on Admiralty by Fort
Warden State Park for better pedestrian
walking in this area.
City of Port Townsend 54
2006 as of
Street Division Performance Measures
2004
2005
2007 Est.
10/31/06
Citizen concern /requests received
192
245
167
150
Painting of crosswalks, curbs, and
parking stalls Time Spent, Hrs.
500
500
500
500
Miles of gravel road maintained twice a
8
7.0
6.0
5.0
year
Miles of roadway maintained in the City.
89.1
76.9 *
76.9 *
80
Miles of road re- striped —one time per
40
40
40
40
year
Street Shoulders - Miles pulled
1
1.5
1.0
2
Right -of -Way chip sealed or Paved
1.5
0
1.1
0.80
Depending on
(Miles)
Funding
City of Port Townsend 54
Street Fund
Revenues
State Grants
Federal Grants (Indirect)
Motor Vehicle Fuel Tax
Public Utility Taxes - Water, Sewer,Storm,Garbage
Street Development Permits
Investment Interest
Street Payback Collection
Miscellaneous Income
Operating Transfers- In
Total Revenues
Expenditures by program
Operations
Capital Improvement Projects
Total Expenditures
Expenditures by object
Repairs & Maintenance
Utility Services
Supplies
Services & Charges
Personnel
Capital Outlay
Interfund Services
Total Expenditures
Actual Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
Budget Budget
Year Year Increase
2007 2006 <Decrease>
220,059 207,169 12,890
405,492 - 405,492
26,000 - 26,000
- 200,000 (200,000)
$ 651,551 $ 407,169 $ 244,382
$ 509,396 $ 420,828 $ 88,568
152,625 70,000 82,625
$ 662,021 $ 490,828 $ 171,193
$ 662,021 $ 490,828 $ 171,193
$ 101,423 $ 125,166 $ (23,743)
(10,469) (83,659) 73,190
$ 90,954 $ 41,507 $ 49,447
City of Port Townsend 55
70,800
65,800
5,000
41,500
41,500
-
111,585
57,402
54,183
154,567
138,279
16,288
152,625
70,000
82,625
130,944
117,847
13,097
$ 662,021 $ 490,828 $ 171,193
$ 101,423 $ 125,166 $ (23,743)
(10,469) (83,659) 73,190
$ 90,954 $ 41,507 $ 49,447
City of Port Townsend 55
Library Fund
MISSION
The Port Townsend Public Library encourages a
lifelong love of reading and learning and supports the
quest for knowledge, creativity, and adventure by
providing free and open access to information and
ideas.
RESOURCES AND SERVICES
Collections
Access to over 60,000 items including books,
magazines and newspapers, videos /dvds, audio
books, music cds, microfilm, and online subscription
databases that make available periodical indexes and
specialized health, literary, history, business and legal
resources.
Interlibrary Cooperation
Participate in the CLAN consortium to share an
automated card catalog, circulation system and
interlibrary loans with the Jefferson County Library
and Quilcene and Brinnon School libraries. Share in
providing courier services between the two public
libraries. Borrow books from outside CLAN through
the national interlibrary loan system. Partner with the
University of Washington library for historic
newspaper digital project.
Technolo2v
Provide public access to the Internet and software
including word processing and spreadsheets. Make
available a four - laptop computer wireless training lab
for the public and staff.
Public Programs
Offer a continuing series of programs for adults,
teens, and children including special interest topics,
workshops, story hours, concerts, well -known
authors and illustrators, book discussion groups,
summer reading, homework help, and curriculum
support.
Information Services
Reference /research assistance, readers' advisory for
popular materials, help with special collections
including the Maritime Collection and historical
newspapers on microfilm, training in the use of
online databases.
Operations
Include collection development, book processing,
cataloging, outreach and program planning, and fund
raising.
MAJOR ACCOMPLISHMENTS IN 2006
The Library Facilities are accessible, flexible,
inviting, and functional to meet the community's
needs.
• Formed Facility Improvement Task Force
(representatives from the Advisory Board of
Trustees, Foundation, Friends, and staff) to
begin the planning process to
improve /expand the library building;
• Selected Cardwell Architects to conduct
initial facility assessment study to define the
scope of the project. Meetings were held
with staff and the public to gather input to
help define needs and identify possible
solutions;
• Implemented space rearrangement plan fo
rthe reference and non - fiction areas. This
involved moving the Maritime Collection to
a more visible location and creating
additional public reading areas;
• Replaced six outdated computers and the
cumbersome local areas network to improve
staff and public connectivity to the CLAN
system, Internet, and internal departments;
and
• Continued to resolve major technical
problems resulting from the upgrade of the
CLAN library system upgrade completed in
2005.
The Library collections in all formats are
developed and managed to meet the diverse needs
of all users.
• Weeded and updated children's and adult
fiction materials;
• Strengthened and expanded large print, audio
book, and young adult collections; and
• Consolidated offsite storage materials for
more efficient management and future
elimination.
The Library will strengthen its role as a
community resource through development of
City of Port Townsend 56
Library Fund
programs and services and the creation of
community and professional partnerships.
• Began library website update in coordination
with City format. Expanded teen page with
homework help links and reworked
electronic resources information for easier
access;
• Launched Books on Wheels, a major new
service that provides library materials on a
monthly basis to those within Port Townsend
city limits who are unable to visit the library;
• Presented the library's first community read
program that featured the book Counting
Coup: A True Story of Basketball and Honor
on the Little Big Horn by Larry Colton.
Programs were very well attended and
included book discussion groups, an
exhibition basketball game, and author
program;
• Received a Connecting Learners to Libraries
grant from the Washington State Library to
support an innovative project between the
Port Townsend Public Library and MarVista
Alternative High School that utilized graphic
novels to teach research skills to high school
students. The library also received $5,000
from Humanities Washington for the 2007
community read; and
• Presented increased number of well- attended
public program for adults, teens, and
children, including an expanded Babytime
(infant story hour) and teen writers group.
The Library has adequate stable and predictable
financial support from diverse public and private
sources to ensure a sound financial future.
• The new library Foundation board continued
to focus on organizational restructuring for
more effective major fundraising initiatives;
and
• Began the process of identifying the
infrastructure needed for coordinating the
fundraising efforts of the Foundation and
Friends to achieve library funding priorities.
The Library cultivates and celebrates professional
and support staff and volunteer leadership
essential for continuing excellence in providing
quality library service.
• Worked with local and state statistical
resources to identify a more realistic
community profile that can be utilized to
support development of new programs and
services;
• Hired new Senior Library Associate /Teen
Specialist; and
• Held second volunteer leadership retreat
(Foundation, Trustee Advisory Board,
Friends of the Library) to update new
members, meet Cardwell Architects,
contribute ideas for the library's expansion
project, and identify ways to work together in
support of the implementation of the library's
strategic plan.
MAJOR 2007 PRIORITIES AND INITIATIVES
The major focus for 2007 is the library
improvement /expansion project. Cardwell
Architects will complete the facility assessment study
early in the year. This study will identify the
project's pre- design concept, its overall cost, and be
used as the basis for drafting the case statement for
the fundraising plan. Community input is critical for
the success of this project. Consequently, there will
be numerous opportunities for public input as the
project moves forward.
An important parallel process to the architectural
component is the drafting of a library fund
development plan that will clarify roles and
responsibilities of the major volunteer support
organizations (Friends, Foundation and Trustee
Advisory Board) in the library's fundraising process.
This plan will establish the library's fundraising
infrastructure, determine the means by which funds
will be raised, and identify project priorities based on
the library's long range plan. As the result of this
planning process, the library will be positioned to
work effectively in collaboration with key support
groups to achieve major financial goals that
supplement the library's operating budget.
The completion of the implementation of the library's
marketing plan is another priority of 2007. New
initiatives will focus on promoting library services
and programs through a variety of print and
electronic formats to effectively reach the entire
City of Port Townsend 57
Library Fund
community. This will include the development of a
"Welcome Packet" for new library card recipients, an
e- newsletter, enhancement of website, improvement
of signage, and creation of informational displays
that will be placed in key community locations.
Major community outreach programs and services
such as the community read, books on wheels, and
babytime will continue as they help to strengthen
existing and build additional community
partnerships. New program initiatives include a
storytime for toddlers, the formation of a teen
advisory board, and the development of Circle of
Caring, a program that provides seniors a forum to
share life experiences through reading and
discussion. Programs such as these also help the
library reach out to new audiences and offer them
opportunities to benefit from their public library.
The Port Townsend Public Library moves into 2007
continuing to be the busiest public library per capita
in the State of Washington with a growing annual
circulation. The community has high expectations
for current collections in all formats, quality
programs, and innovative services. The library staff
works hard to leverage and maximize resources to
meet this public challenge. The New Year promises
to be one of planning and growth as the library works
together with its community and volunteer support
groups; Friends of the Library, Foundation and
Advisory Board of Trustees, to create a library that
best addresses all of its diverse needs. The Port
Townsend Public Library appreciates and recognizes
how fortunate it is to the strong support of all of these
"special friends of the library ".
City of Port Townsend 58
Library Department
Performance Measure
2005 Actual
2006 Actual
54 hr /wk
54 hr /wk
Circulation total
212,448
225,449
Reference Questions
10,427
11,220
Interlibrary Loans
1,356
1,300
Public Computer Use to ins
18,497
38,417
Total Library Cardholders
8,719
8,830
Residents
7,651
7,713
Non - Residents
1,082
1,117
Collections size (books, videos, dvds,
60,526
56,733
books on tape & cd; music cds, periodicals)
Periodical subscriptions
161
162
Online databases
18
26
Youth Programs
115
299
Youth Program
4,598
10,087
Attendance
Adult Programs
17
139
Adult Program
644
1970
Attendance
City of Port Townsend 59
Library Fund
Revenues By Program
General Fund support
Fines
Total Revenues
Expenditures By Program
Library Services
Total Expenditures
Expenditures by Object
Personnel
Operating Expenditures
Capital Outlay
Total Expenditures
Estimated Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
Notes:
Budget Budget
Year Year Increase
2007 2006 <Decrease>
$ 712,547 $ 675,168 $ 37,379
10,000 5,000 5,000
$ 722,547 $ 680,168 $ 42,379
$ 725,547 $ 680,168 $ 45,379
$ 725,547 $ 680,168 $ 45,379
$ 459,908 $ 432,840 $ 27,068
200,639 174,778 25,861
65,000 72,550 (7,550)
$ 725,547 $ 680,168 $ 45,379
$ 3,000 $
(3,000) _
1. Prior to 2005 the Library Fund was a department of the General Fund.
- $ 3,000
- (3,000)
City of Port Townsend 60
Public Works Administration and Engineering
Mission Statement: To provide overall
leadership, management, administration,
and support for all the divisions of the
Public Works Department. To provide
safe, reliable, efficient Public Works
services to the community. To provide
sound technical advice to the City
Manager, City Council, City staff, and
the public. To ensure the effective and
efficient integration of Public Works
efforts into the overall operation of the
City as well as appropriate County /State
plans.
2007 Goals and Objectives
Goal: Develop and manage plans and
execute programs that aid in the
informed decision making by Public
Works divisions, other City
Departments, City Manager, and
Council.
Manage utility system upgrades to
ensure regulatory compliance and the
safe, reliable provision of essential City
services including improvements to the
water distribution and wastewater
collection systems, sewer trunk line
improvements and continued planning
and design efforts on other elements of
the water and waste water systems.
Ensure continued reliable, safe water
supply through completion of
environmental analyses and permit
renewals.
Provide assistance to the City Manager,
Council, and citizens to examine and
adopt a City Storm Water Management
Plan.
Improve the quality of life in Port
Townsend through continual review and
improvement of City parks, recreation,
and swimming pool services.
Increase emphasis on transportation
planning and street maintenance and
improvement operations. Develop plans
for Upper Sims Way Improvement, and
Downtown and Uptown Streetscape
proj ects.
Support the activities of all Public
Works elements and other City
departments by providing current,
accurate GIS data to fullest extent
possible.
Goal: Oversee the development and
timely, cost - efficient administration of
capital projects.
Provide project management and
technical support for the development,
bidding, contract compliance, and
project close out for municipal capital
facilities projects to include City Hall
restoration /construction, and new fire
station.
Continue planning for the relocation of
the Police Department from its current
site. Initiate planning efforts for
improvements to the pool and Wave
Gallery facilities.
Goal: Secure the means to finance
capital projects necessary to a healthy
infrastructure by careful management
of current resources and a continuing
vigilance for favorable financing.
Conduct a utilities system rate analysis
the lowest possible utility rates that will
support the City's adopted plans for
utility system capital projects.
City of Port Townsend 61
Public Works Administration and Engineering
Continue search for grant funding
opportunities and low interest loans in
conjunction with the City's capacity to
finance the loans.
Provide assistance in grant and loan
preparation to all Public Works divisions
and City departments.
Goal: Create administrative systems
to increase efficiencies and save tax -
and rate - payers 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.
City of Port Townsend 62
Public Works Administration and Engineering
Revenues By Program
Interfund Services
General Fund support
Total Revenues
Expenditures By Program
Administration
Engineering Services
Total Expenditures
Expenditures by Obiect
Personnel
Operating Expenditures
Interfund Charges
Capital Outlay
Total Expenditures
Actual Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
Budget Budget
Year Year Increase
2007 2006 <Decrease>
$ 1,001,493 $ 878,777 $ 122,716
$ 1,001,493 $ 878,777 $ 122,716
$ 282,841 $ 302,427 $ (19,586)
718,652 576,350 142,302
$ 1,001,493 $ 878,777 $ 122,716
$ 749,958 $ 683,317 $ 66,641
138,078 185,460 (47,382)
93,457 - 93,457
20,000 10,000 10,000
$ 1,001,493 $ 878,777 $ 122,716
City of Port Townsend 63
General Government Debt Service
The city issues long term debt
instruments to finance large capital
projects. These are typically for items
that have long useful lives for which this
financing method will reduce the annual
debt service burden on its citizens.
Since local governments are permitted to
issue tax - exempt bonds, this financing
option helps reduce the cost of
borrowing.
State law limits general obligation bond
issues. These bonds may be issued in
two different methods: voted bonds and
non -voted bonds. Washington State law
limits the voted bond indebtedness to
two and one -half percent (2.5 %),
including non -voted debt, of the city's
current assessed valuation (A.V.).
Cities are also authorized to issue
general obligation bonds for an
additional two and one -half percent
(2.5 %) of the city's current assessed
valuation for parks and open spaces and
utilities. Both of these bond issues must
be voted and approved by a 60 percent
majority vote of the registered voters.
Bonds of this type are unlimited tax
obligations of the city, and are backed by
the full faith and credit of the city. The
city presently has no voted bonds
outstanding.
Non -voted bonds are called
"Councilmanic" bonds and are limited
by state law to one and one -half percent
(1.5 %) of the city's current assessed
valuation. The city currently has four
general government Councilmanic bonds
outstanding totaling $6,628,393, and one
grant anticipation note totaling
$1,625,000.
In 1991, the city issued $250,000 limited
tax general obligation bonds for the
Balloon Hanger at Fort Worden for
performing arts as authorized by
Ordinance 2235. The source of monies
to repay the debt service for this issue
comes from an annual operating transfer
from the city's Lodging Tax Fund,
which collects the lodging tax.
In 1999, the city issued $645,000 limited
tax general obligation bonds for various
capital improvements. These capital
items include: library improvements,
police station improvements, fire station
improvements, city hall facilities and
Port Townsend Marine Science Center
improvements as authorized by
Ordinance 2709. The source of monies
to repay the debt service for this issue
comes from a portion of the city's
general property tax levy and annual
operating transfers from the Lodging
Tax Fund.
In 2002, the city issued $3,465,000
limited tax general obligation bonds for
the construction of the city hall annex
building and remodel of old city hall as
authorized by Ordinance 2812. The
source of monies to repay the debt
service for this issue comes from a
portion of the city's general property tax
levy and real estate excise tax revenues.
In 2003, the city issued $2,390,000 in
limited tax general obligation bonds for
the construction of the city hall annex
building and remodel of old city hall as
authorized by Ordinance 2844. The
source of monies to repay the debt
service for this issue comes from a
portion of the city's general property tax
levy and real estate excise tax revenues.
City of Port Townsend 64
General Government Debt Service
In 2005, the city issued $1,525,000 in
limited tax general obligation bonds for
the construction of the city hall annex
building and remodel of old city hall as
authorized by Ordinance 2908. The
source of monies to repay the debt
service for this issue comes from a
portion of the city's general property tax
levy and real estate excise tax revenues.
Located in the Appendix is a schedule
that computes the city's legal debt
limitation as established by state law.
Summary of
General Government
Non -voted Limited Tax Obligation Bonds
City of Port Townsend 65
Total
Total
Total
Year
Principal
Interest
Debt Service
2007
316,744
321,379
638,123
2008
327,741
311,396
639,137
2009
333,800
300,145
633,945
2010
349,920
288,046
637,966
2011
365,401
274,646
640,047
2012
375,000
260,635
635,635
2013
390,000
245,648
635,648
2014
410,000
229,623
63 9, 623
2015
425,000
212,262
637,262
2016
445,000
195,288
640,288
2017
460,000
176,825
636,825
2018
480,000
157,320
637,320
2019
505,000
135,740
640,740
2020
525,000
112,530
637,530
2021
550,000
88,385
638,385
2022
580,000
62,975
642,975
2023
405,000
36,183
441,183
2024
205,000
18,051
223,051
2025
210,000
9,135
219,135
2026
-
-
-
2027
-
-
-
Totals
$ 7,658,606
$ 3,436,210 $
11,094,816
City of Port Townsend 65
General Government Debt Service
General Government Debt Service Fund
Revenues
Property Taxes
Investment Interest
Intergovernmental Charges
Operating Transfers- In
Total Revenues
Expenditures
Debt Service Principal
Debt Service Interest
Professional Services
Total Expenditures
Estimated Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
Budget Budget
Year Year Increase
2007 2006 <Decrease>
2,585 931 1,654
60,000 - 60,000
586,824 624,493 (37,669)
$ 649,409 $ 625,424 $ 23,985
$ 319,744 $ 288,801 $ 30,943
321,380 335,087 (13,707)
1,000 1,000 -
$ 642,124 $ 624,888 $ 17,236
$ 51,704 $ 46,571 $ 5,133
7,285 536 6,749
$ 58,989 $ 47,107 $ 11,882
City of Port Townsend 66
Utility Debt Service
The city's utility funds may also issue
long -term debt instruments to finance
large capital projects. These are
typically for utility plant improvements
that have long useful lives for which this
financing method will reduce the annual
debt service burden on its utility
customers (ratepayers). Since local
governments are permitted to issue tax -
exempt bonds, this financing option
helps reduce the cost of borrowing.
These debt instruments are usually
issued as revenue bonds.
The source of monies to repay the
revenue bond debt service comes from
utility revenues, not property taxes.
In addition to revenue bonds, cities may
apply to Washington State for low
interest and /or interest -free loans. This
is a competitive process that involves
city staff presenting a proposal in
Olympia for an application for Public
Works Trust Fund Loans and State
Revolving Fund Loans. Because of the
low interest and interest -free loans, this
method of financing public works is very
beneficial to the city's ratepayers. The
application process is comprehensive
and competitive. Those cities scoring
highest in the State's evaluation process
receive the favorable loans. The more
significant qualifying criteria requires
cities to:
• Impose the 1/4 of one percent real
estate excise tax
• Develop a long -term plan for
financing public work needs
• Use all local revenue sources
which are reasonably available
for funding public works
• Adopt a comprehensive plan
• Demonstrate a history of
maintaining the city's utility
system
• Demonstrate a commitment to
professional management
The evaluating criteria are weighted
60% professional management and 40%
city need.
The city has received four Public Works
Trust Fund (PWTF) low interest State
loans. One is a PWTF 1998 loan for
water projects totaling $2,138,740, for
20 years at an interest rate of 1 %.
Another is a PWTF 1999 loan for sewer
projects totaling $1,593,739 at an
interest rate of 1 %. The third is a
PWTF 2001 loan for sewer outfall
totaling $1,153,350 at an interest rate of
0.5% for 19 years. A fourth is a PWTF
2002 loan for Morgan Hill water system
upgrades totaling $1,242,743, for 20
years at an interest rate of 0.5 %.
There are also two no- interest or low
interest State Revolving Fund (SRF)
loans. One is for the wastewater master
plan for $182,620, and the second is for
a wastewater conveyance system totaling
$1,000,000, for 19.5 years at 1.5 %.
The city sold its Tri -Area Water System
in December 2001 to the Public Utility
District #1 (PUD). As part of that
transaction, certain revenue bonds were
defeased, and certain state loans were
transferred to the PUD. The city
rescheduled the state loans when the
amounts were finalized.
In 1978, the city utility issued $395,000
revenue bonds for capital improvements
to the utility as authorized by Ordinance
1798. The source of monies to repay the
City of Port Townsend 67
Utility Debt Service
debt service for this issue comes from
the revenues of the utility.
In 1992, the city utility issued
$6,820,000 revenue bonds for capital
improvements to the utility as authorized
by Ordinance 2305. The source of
monies to repay the debt service for this
issue comes from the revenues of the
utility. Subsequently, the city refunded
$4,350,000, of these bonds with a 1998
revenue refunding bond issue to reduce
the total debt obligation with new low
interest bonds.
State Loans Total
In 1998, the city utility issued
$4,950,000 revenue refunding bonds and
$1,000,000 revenue bonds for capital
improvements to the utility as authorized
by Ordinance 2625. The revenue
refunding bonds refinanced $115,000 of
the remaining 1978 - Series B revenue
bonds and most of the 1992 revenue
bonds. The refunding issued produced
significant savings in future interest
costs to the utility ratepayers. The source
of monies to repay the debt service for
this issue comes from the revenues of
the utility.
Revenue and Refunding Bonds Total
Total
Total
Total
Year
Principal
Interest
Debt Service
2007
269,475
34,761
304,235
2008
270,063
32,499
302,562
2009
270,659
30,229
300,888
2010
271,265
27,949
299,214
2011
271,880
25,661
297,541
2012
272,504
23,363
295,867
2013
273,138
21,056
294,193
2014
273,781
18,739
292,520
2015
274,434
16,412
290,846
2016
275,096
14,076
289,172
2017
275,769
11,730
287,499
2018
276,452
9,373
285,825
2019
232,427
7,007
239,433
2020
173,535
5,077
178,612
2021
174,250
3,732
177,982
2022
114,272
2,377
116,648
2023
49,600
1,314
50,914
2024
50,347
567
50,914
Totals
$ 4,068,946
$ 285,920
$ 4,354,866
In 1998, the city utility issued
$4,950,000 revenue refunding bonds and
$1,000,000 revenue bonds for capital
improvements to the utility as authorized
by Ordinance 2625. The revenue
refunding bonds refinanced $115,000 of
the remaining 1978 - Series B revenue
bonds and most of the 1992 revenue
bonds. The refunding issued produced
significant savings in future interest
costs to the utility ratepayers. The source
of monies to repay the debt service for
this issue comes from the revenues of
the utility.
Revenue and Refunding Bonds Total
City of Port Townsend 68
Total
Total
Total
Year
Principal
Interest
Debt Service
2007
500,000
122,480
622,480
2008
525,000
100,875
625,875
2009
545,000
78,195
623,195
2010
575,000
54,125
629,125
2011
455,000
27,335
482,335
2012
15,000
6,125
21,125
2013
15,000
5,375
20,375
2014
20,000
4,500
24,500
2015
20,000
3,500
23,500
2016
20,000
2,500
22,500
2017
20,000
1,500
21,500
2018
20,000
500
20,500
Totals
$ 2,730,000
$ 407,010
$ 3,137,010
City of Port Townsend 68
Utility Debt Service
The utility debt service payments for the revenue and revenue refunding bonds are
budgeted in a utility debt service fund as listed below. The debt service payments for the
State trust and revolving loans are budgeted as a debt service line item in the
Water /Sewer Fund. A debt service fund for the State loans is not necessary.
Water /Sewer Bond Funds
Revenues
Investment Interest
Operating Transfers- In from Water Utility
Operating Transfers- In from Sewer Utility
Total Revenues
Expenditures
Debt Service Principal
Debt Service Interest
Professional Services
Total Expenditures
Estimated Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
Budget Budget
Year Year Increase
2007 2006 <Decrease>
$ 20,098 $ 9,772 $ 10,326
66,777 62,664 4,113
556,703 560,181 (3,478)
$ 643,578 $ 632,617 $ 10,961
$ 500,000 $ 480,000 $ 20,000
122,480 142,845 (20,365)
1,000 - 1,000
$ 623,480 622,845 $ 635
$ 502,441 $ 488,589 $ 13,852
20,098 9,772 10,326
$ 522,539 $ 498,361 $ 24,178
City of Port Townsend 69
Capital Project Funds
Capital project funds are used to account
for financial resources to be used for the
acquisition or construction of major
capital facilities (other than those
financed by proprietary funds and trust
funds). The City has three non - utility
capital project funds called the Capital
Improvement Fund, CityHall /Annex
Construction Fund, and Fire Station
Construction Fund. The city has one
utility capital improvement fund called
the Utility Construction Fund.
Capital Improvement Fund
Revenues come from several different
sources for this fund. The real estate
excise tax, bond proceeds, and fund
transfers are major sources of revenue
for this fund. Some transfers from other
funds like the General Fund and Street
Fund. Some are revenues deposited into
this fund from grants via state and
federal sources, "fee in lieu of,"
"mitigation fees," "impact fees" for
applicable projects, and interest income.
The real estate excise tax (R.E.E.T.) that
is levied by the State is deposited into
this fund. This tax is levied on all sales
of real estate, measured by the full
selling price, including any liens,
mortgages and other debts given to
secure the purchase.
The state levies this tax at the rate of
1.28 percent. A locally imposed tax is
also authorized. In 1990 and 1992, the
State Legislature made a number of
changes in the locally imposed R.E.E.T.
As Port Townsend is required to plan
under the Growth Management Act
(GMA), new language was enacted
regarding the first quarter (.025) percent
of the tax. Based on the GMA, Port
Townsend was given the option of
levying a second quarter percent to help
defray the costs of implementing the
Growth Management Act. The city
receives the second quarter of R.E.E.T,
which results in a combined rate of
1.78 %.
The first quarter percent of the R.E.E.T.
receipts must be spent solely on capital
projects that are listed in the Capital
Facilities Plan element of the
comprehensive plan. Capital projects
are defined as:
"Those public works projects of a local
government for planning acquisition,
construction, reconstruction, repair,
replacement, rehabilitation, or
improvement of streets, roads, highways,
sidewalks, street and road lighting
systems; traffic signals; bridges;
domestic water systems; storm and parks
recreational facilities; fire /protection
facilities; trails; libraries; administrative
judicial facilities; and river and /or
waterway flood control."
The second quarter percent of the
R.E.E.T. that is levied and is part of this
budget can only be levied by those cities
that are required to plan under GMA. In
this quarter percent of R.E.E.T. "capital
projects" mean:
"Those public works projects of a local
government for planning acquisition,
construction, reconstruction, repair,
replacement, rehabilitation, or
improvement of streets, roads, highways,
sidewalks, street and road lighting
systems; traffic signals; bridges;
domestic water systems; storm and
sanitary sewer systems and planning,
construction, reconstruction, repair,
rehabilitation, or improvement to parks."
City of Port Townsend 70
Capital Project Funds
When other operating divisions or funds
expend monies for qualified projects,
transfers -out of the R.E.E.T. Fund are
used to reimburse the operating division.
The interest income is based on prudent
investing with the inclusion of
construction project scheduling and cash
flow analysis.
The last major capital project accounted
for in this fund was the Union Wharf
project. Implementation of project cost
accounting systems in 1998 has made it
possible to individually track capital
projects in this fund.
City Hall Annex Construction Fund
In 2003, a new fund was established to
account for all revenues and
expenditures for the construction of the
city hall annex and the remodeling of old
city hall. Bond proceeds received for
city construction projects are deposited
into this fund. Also, any grants obtained
for city hall projects will be accounted
for in this fund. The city will be closing
out this project and fund during 2007.
City Fire Station Construction Fund
In 2003, the city received a grant award
from Federal Emergency Management
Agency (FEMA) for replacement of the
city fire station. To fund the
construction costs for this project the
city issued grant anticipation notes
totaling $1,625,000, and a portion of
limited tax general obligation bonds,
2003. The city will be closing out this
project and fund during 2007.
Utilitv Construction Fund
The Utility Construction Fund is a
capital project fund restricted to
expenditures for approved utility
improvements. The interest earnings on
this fund are also restricted to the
approved utility improvement.
City of Port Townsend 71
Capital Project Funds
Capital Improvement Fund
Bond and Loan Proceeds
Donations
Total Revenues
Capital Project Expenditures
Personnel
Building & Structures
Streets Capital Improvements
Parks Capital Improvements
Vessel Removal -RR Trestle
Operating Transfer 2002 Bond Payment
Operating Transfer 2003/2004 Bond Payment
Operating Transfer 1999 Bond Payment
Operating Transfer 2005 Bond Payment
Interfund Charges
Intergovernmental Loans - Recreation Center
Miscellaneous Expense
Total Expenditures
Estimated Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
$ 2,298,116 $ 2,843,970 L_(5
Budget
Budget
1,886,676
1,536,000
Year
Year
Increase
(925,000)
2007
2006
<Decrease>
Revenues
-
79,398
143,061
Real Estate Excise Tax #1
$ 204,674
$ 531,486
$ (326,812)
Real Estate Excise Tax #2
204,674
-
204,674
Federal Grants
-
280,000
(280,000)
State Grants
-
345,000
(345,000)
State Grants - Transportation Improvement Board
1,886,676
89,000
1,797,676
State Grants -Sims Way Signal
-
300,000
(300,000)
Public Works Trust Fund Loans
-
80,000
(80,000)
Local Improvement District Proceeds
-
700,000
(700,000)
Investment Interest
2,091
3,484
(1,393)
Miscellaneous Income
-
15,000
(15,000)
Interfund Transfer -in 2003 Bond Proceeds
-
500,000
(500,000)
Bond and Loan Proceeds
Donations
Total Revenues
Capital Project Expenditures
Personnel
Building & Structures
Streets Capital Improvements
Parks Capital Improvements
Vessel Removal -RR Trestle
Operating Transfer 2002 Bond Payment
Operating Transfer 2003/2004 Bond Payment
Operating Transfer 1999 Bond Payment
Operating Transfer 2005 Bond Payment
Interfund Charges
Intergovernmental Loans - Recreation Center
Miscellaneous Expense
Total Expenditures
Estimated Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
$ 2,298,116 $ 2,843,970 L_(5
$ 2,302,000 $ 2,945,960 L_@43,960
242,621 $ 122,108 $ 120,513
(3,884) (101,990) 98,106
$ 238,737 $ 20,118 $ 218,619
City of Port Townsend 72
1,886,676
1,536,000
350,676
-
925,000
(925,000)
-
59,000
(59,000)
79,398
-
79,398
143,061
375,960
(232,899)
72,312
-
72,312
93,053
-
93,053
2,500
-
2,500
25,000
25,000
-
-
25,000
(25,000)
$ 2,302,000 $ 2,945,960 L_@43,960
242,621 $ 122,108 $ 120,513
(3,884) (101,990) 98,106
$ 238,737 $ 20,118 $ 218,619
City of Port Townsend 72
Capital Project Funds
City Hall /Annex Construction Fund
Revenues
Investment Interest
Federal Grant - Save America's Treasures
Donations - Jefferson County Historical Society
Miscellaneous
Total Revenues
Capital Project Expenditures
City Hall Annex
City Hall Renovation
Total Expenditures
Estimated Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
Note:
Budget Budget
Year Year Increase
2007 2006 <Decrease>
- 450,000 (450,000)
$ - $ 450,000 $ (450,000)
- 450,000 (450,000)
100,000 450,000 (350,000)
$ 100,000 $ 900,000 $__(8 0,000
$ 391,264 $ 2,219,670 $ (1,828,406)
(100,000) (450,000) 350,000
$ 291,264 $ 1,769,670 $ (1,478,406)
Starting in 2003, all capital improvements for City Hall Annex and Old City Hall Renovation are budgeted
in a new fund (Fund 302). In prior years capital improvements were budgeted directly in the General
Government Capital Improvement Fund.
City of Port Townsend 73
Capital Project Funds
Fire Station Construction Fund
Budget Budget
Year Year Increase
2007 2006 <Decrease>
Revenues
Investment Interest
Real Estate Excise Taxes
FEMA Grant
Federal Grant Proceeds
Miscellaneous
Residual Equity Transfers
Residual Equity Transfers - 2003 Bond
Total Revenues
Capital Proiect Expenditures
Professional Services
Land and Improvements
Grant Anticipation Note Payable
Building and Structure
Total Expenditures
Estimated Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
80,000 50,000 30,000
$ 80,000 $ 50,000 $ 30,000
80,000 50,000 30,000
$ 80,000 $ 50,000 $ 30,000
$ 795 $ - $ 795
IV IJJ %V - %V IJJ
City of Port Townsend 74
Capital Project Funds
Utility Construction Fund
Revenues
Investment Interest
Operating Transfers -In from Water Fund
Operating Transfers -In from Sewer Fund
Miscellaneous
Total Revenues
Capital Project Expenditures
General Fund Overhead Expenditures
Improvements - Stormwater
Improvements - Water
Improvements - Sewer
Total Expenditures
Estimated Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
Note:
Budget
Year
2007
$ 9,849 $
280,000
435,000
Budget
Year Increase
2006 <Decrease>
6,823 $ 3,026
150,000 130,000
350,000 85,000
$ 724,849 $ 506,823 $ 218,026
$ 78,636 $ 75,000 $ 3,636
136,364 - $ 136,364
254,546 375,000 (120,455)
395,455 330,000 65,455
$ 865,000 $ 780,000 $ 85,000
$ 246,228 $ 341,142 $ (94,914)
(140,151) (273,177) 133,026
$ 106,077 $ 67,965 $ 38,112
Starting in 2002, all capital improvements for water /sewer are budgeted in a new fund (Fund 415).
In prior years capital improvements were budgeted directly in the Water /Sewer Fund.
City of Port Townsend 75
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Water /Facilities /Equipment Divisions
City Manager
Public Works Director
Operations Manager
Water & Facilities
Water Crew Chief
Maintenance
Workers /Operators
(4 FTE)
Seasonals
(0.7 FTE)
Water Resources
Crew Chief
Equipment
& Facilities
Crew Chief
Mechanic
Maintenance
Worker
City of Port Townsend 82
Water /Sewer Utility Fund
Water Utility Division
•
Flushed the entire distribution
system to remove accumulated
Mission Statement:
sediment and stale water.
The water utility shall provide a safe,
•
Installed 80 new water taps and
reliable water supply that meets all
meters.
federal and state standards and shall
•
Installed 300 replacement meters.
provide high quality service to its
•
Repaired 10 water main breaks.
customers.
•
Installed 20 new fire hydrants.
•
Replaced 500 feet of old,
Goals for 2007
undersized, galvanized water
• The water utility will stay
•
main.
Tested flow and residual pressure
informed on state and federal
on 158 fire hydrants.
issues and regulatory trends.
•
Completed an inventory of cross
• The utility will plan for
connection control devices.
compliance with new regulations
•
Purchased new meter reading
on water quality.
hardware that will allow
• The utility will stay involved in
conversion to radio reads in the
the regional water resource
future.
planning process.
• The water utility will obtain
Water
Quality and Treatment
special use permit renewals from
the U.S. Forest Service.
•
Treated an average of 15 million
• The water utility will concentrate
gallons per day.
capital improvement programs
•
Delivered an average of one
on areas identified as having
million gallons a day to the
deficient fire protection and
distribution system and 14
restricted flow.
million gallons a day to Port
• The water utility will improve its
Townsend Paper Company.
cross connection control
•
Continued extensive, required
program.
monitoring and testing programs
to maintain and document water
Water Distribution
quality, at the source, after
treatment, and in the distribution
Year 2005 accomplishments
system.
•
Continued required watershed
• Reliably delivered safe clean
control program in cooperation
drinking water to 4 456 taps /
with the U.S. Forest Service.
8,500 customers at up to
•
Continued to meet the stringent
2,000,000 gallons per day.
water quality criteria for
• Reliably delivered safe clean
avoidance of filtration.
drinking water to Fort Worden
•
Continued participation in
State Park and to P.U.D. Number
regional water resource planning
One of Jefferson County.
efforts.
• Accurately read 4,456 meters
each month.
City of Port Townsend 83
Water /Sewer Utility Fund
• Continued the process for
renewal of our U.S. Forest
Service special use permits.
City of Port Townsend 84
Street /Sewer /Storm Divisions
City of Port Townsend 85
Water /Sewer Utility Fund
Wastewater Collection Division
(In coniunction with Street /Storm Funds)
Function: To maintain the Wastewater Collection
System in order to provide for the safe transmission
of wastewater from the source to the Wastewater
Treatment Facility.
Goals and Obiectives
Goal: Reduce the number of sewer overflows and
back -ups, emergency calls and liability to the
City.
Rehabilitate or replace failing portions of the
collection system as CIP funding allows.
Adhere to the three month, six -month and annual
sewer cleaning schedule of problem lines.
Clean one complete sewer basin as established in the
yearly basin -by -basin cleaning schedule. This is to
clean all sewer lines throughout the collection
system over a five -year schedule. This effort is in
addition to the six -month cleaning of problem sewer
lines.
Perform maintenance and treatment of known grease
problem sewer lines.
To work cooperatively with the businesses on
reducing the discharge of grease into the wastewater
collection system. This will be done by enforcement
of the City's sewer ordinance and working with the
businesses on the installation and maintenance of
grease traps.
To root cut approximately 2,000 feet of sewer line as
identified in the Wastewater Comprehensive Master
Plan and known lines with root problems.
2006 Accomplishments
Cleaned all sewer lines on the list of problem lines
that require a three month, six -month and annual
cleaning schedule.
Cleaned 25 % of one of the five basins as identified
in the five year cleaning program.
Root cut approximately 1,000 feet of problem sewer
lines. Now televising the lines to see the
effectiveness of the application of RootX on
controlling the roots coming into these lines.
Televised 31,493 feet of the sewer lines to check on
condition and problems in the lines.
Performance Indicators
2006
2004
2005
as of
2007
Estimated
10/31/2005
Number of citizen
concern/requests received
21
26
14
15
Number of feet of line cleaned
on 6 month schedule
7,500
8,000
7,500
7,500
Maintenance holes
installed /rebuilt
5
3
0
6
Complete cleaning of one
sewer basin (five year
40%
30%
25%
50%
program)
Length of sewer lines (feet)
performed root cutting
1,000
3,000
1,000
3,000
Length of sewer lines (miles)
in the city
70
72.45
73
74
Hours spent on televising
sewer lines (inspecting
60
90
90
100
City of Port Townsend 86
Water /Sewer Utility Fund
Wastewater Treatment Division
Function: To provide for the treatment of
wastewater and the operating, monitoring and
maintenance of the facilities in compliance with
federal and state laws and regulations and in
agreement with the City's concerns for public
safety and health and environmental quality.
The wastewater treatment facility (WWTF) is
responsible for the operation and maintenance
of eight sewage lift stations that support the
City's wastewater collection system and is
responsible for one storm water lift station.
Goals and Obiectives
Goals:
• Operate the wastewater treatment facility
within all limits required by our
N.P.D.E. S. (National Pollution
Discharge Elimination System) permit.
• Operate and maintain all of the lift
stations to assure optimal performance
and reliability.
Objectives:
• Continue to operate the wastewater
treatment facility to prevent violations of
the N.P.D.E.S. permit by providing
monitoring and maintenance of the
facility and by enforcement of the City's
sewer use ordinance (PTMC 13.21
through PTMC 13.24).
Continue to operate and maintain the lift
stations to provide optimal performance
and reliability by performing regular
scheduled maintenance on all of the
equipment.
• Continue to implement the approved
capital improvement program (CIP).
• Continue to work with the wastewater
collection division in the removal of
infiltration and inflow (rain) from the
collection system.
• Continue to operate the facilities as
efficiently and economically as possible
to produce the best effluent quality
possible within the available resources.
• Maintain the facility to ensure the
prolonged life of the capital investment.
2006 Accomplishments
• We have operated the WWTF within all
the N.P.D.E.S. permit limits.
• All maintenance activities were
performed on all of the equipment at the
wastewater facility and sewage lift
stations and we had no failures in our
system.
• Received operations award for 2005
from the Washington State Department
of Ecology for exemplary performance
in the operation of the City's Wastewater
Treatment and Collection systems.
• Successfully passed both (2 /year) lab
accreditation performance evaluation
studies in order to maintain our lab
accreditation.
• Successfully completed the on -site
assessment (audit) with the Department
of Ecology Lab Accreditation Program.
• Changed odor control carbon at the
Gaines Street Lift Station.
City of Port Townsend 87
Water /Sewer Utility Fund
(1) N.P.D.E.S. is National Pollution Discharge Elimination System.
(2) When the facility reaches 85% the City is required to submit a plan and a schedule for continuing to
maintain capacity at the facility sufficient to achieve the effluent limitations and other conditions of the
permit.
City of Port Townsend 88
2006
Performance Indicators
2004
2005
as of
2007
10/31/06
Est.
Oversee the treatment facility within the N.P.D.E.S.
permit limits. (1)
100%
100%
100%
100%
Wastewater treatment facility capacity (% used) Flow
61.9 %
63.0 %
66.4%
66%
based on the new rating of the facility 2
Wastewater treatment facility capacity (% used) BOD
based on the new rating of the facility (2)
61.2%
66.4%
67.8%
68%
Wastewater treatment facility capacity (% used) TSS
53.0 %
56.6%
57.1 %
58%
based on the new rating of the facility 2
Average flow rate per day (million gallons)
0.892
0.907
0.951
0.925
Cost to treat the wastewater (per gallon)
$ 0.0038
$ 0.0020
$ 0.0032
$ 0.0035
(1) N.P.D.E.S. is National Pollution Discharge Elimination System.
(2) When the facility reaches 85% the City is required to submit a plan and a schedule for continuing to
maintain capacity at the facility sufficient to achieve the effluent limitations and other conditions of the
permit.
City of Port Townsend 88
Water /Sewer Utility Fund
Biosolids Composting Division
Function: To provide biosolids, septage and yard
waste composting treatment and the operation,
monitoring and maintenance of such facilities in
compliance with federal and state laws and
regulations and in agreement with the City's
concerns for public safety, health and
environmental quality.
Goals
Operate the biosolids composting facility within
all limits required by our State Waste Discharge
permit. This is the liquid portion of our process.
To produce Class "A" exceptional quality compost
materials that meets all federal and state
regulations for distribution to the public.
Operate and maintain all of the equipment at the
facility to assure optimal performance and
reliability.
Operate the biosolids composting facility in a
fiscally responsible manner to reduce the costs to
the utility rate - payers.
Objectives
Continue to efficiently operate the biosolids
composting facility to prevent violations of the
State Waste Discharge permit by providing
continued monitoring and maintenance of the
facility.
Continue to operate and maintain the equipment to
provide optimal performance and reliability by
performing regular scheduled maintenance on all
of the equipment.
Investigate charging for yard waste materials
to cover the cost of processing and handling of
the materials coming into the facility.
Continue to operate the wastewater treatment
facility as efficiently and economically as possible
to produce the best effluent quality possible within
the available resources.
Monitor and test the compost materials for
compliance with all federal and state regulations
to be classified as Class "A" exceptional quality
compost materials for distribution to the public.
2006 Accomplishments
The facility has been operated within all of the
State Waste Discharge permit limits.
To 10/31/2006 we have produced two batches of
compost for distribution to the public.
To 10/31/2006 we have sold 2,188 cubic yards of
compost to the public. Have provided 170 cubic
yards of compost for general City use and City
projects. Also donated 40 cubic yards to
community projects.
City of Port Townsend 89
Water /Sewer Utility Fund
(1) N.P.D.E.S. is National Pollution Discharge Elimination System.
City of Port Townsend 90
2006
2007
Performance Indicators
2004
2005
as of
Est.
10/31/06
Oversee the treatment facility within the N.P.D.E. S. permit
100%
100%
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.
3
4
2
3
Batches produced are:
Septage received (Gallons)
390,493
497,622
149,296
400,000
Dry Tons of biosolids processed
210.40
241
179
240
Yard Waste Received (Tons)
5,783
6,854
5,458
7,000
Finished Compost Produced (cubic yards)
1,822
3,234
2,188
3,500
(1) N.P.D.E.S. is National Pollution Discharge Elimination System.
City of Port Townsend 90
Water /Sewer Utility Fund
Revenues
Revenues from Utility Sales
Miscellaneous Operating Revenues
Engineering Fees
Investment Interest
Biosolids Compost
SDC Residual Equity Transfers
Water /Sewer Latecomer Fees
System Development Charges
Total Revenues
Expenditures by Program
Utility Billing
City Water Operations
City Water Supply
Wastewater Treatment
Wastewater Collection
Biosolids
Water Resources
Total Expenditures
Expenditures by Object
Personnel
Supplies & Services
Utility Taxes
Intergovernmental Services
Interfund Services
Equipment Rental
Debt Service
Transfers Out
Capital Outlay
Total Expenditures
Estimated Beginning Fund Balance
Increase (Decrease) in Fund Balance
Estimated Ending Fund Balance
Budget
Budget
Year
Year Increase
2007
2006 < Decrease>
$ 4,471,327 $ 4,332,301 $ 139,026
46,000
46,905
(905)
-
7,116
(7,116)
184,488
88,833
95,655
15,000
23,000
(8,000)
100,000
100,000
-
3,000
5,000
(2,000)
$ 4,819,814 $ 4,603,155 $ 216,659
421,959 $
374,999 $
46,960
1,538,590
1,405,114
133,476
410,797
368,468
42,329
1,454,791
1,546,512
(91,721)
1,088,306
1,031,613
56,693
501,066
321,157
179,909
89,224
75,341
13,883
$ 5,504,733 $ 5,123,204 $ 381,529
$ 1,378,681 $
1,266,068 $
112,613
796,502
718,126
78,376
560,430
540,230
20,200
18,500
18,400
100
1,144,954
954,338
190,616
301,895
188,039
113,856
928,020
928,754
(735)
50,000
400,000
(350,000)
325,750
109,250
216,500
$ 5,504,733 $ 5,123,205 $ 381,528
$ 4,612,192 $ 3,826,350 $ 785,842
(684,919) (520,049) (164,870)
$ 3,927,273 $ 3,306,301 $ 620,972
City of Port Townsend 91
Water /Sewer Utility Fund
Solid Waste Utility
Function: To provide efficient solid waste collection for the residents of Port Townsend with uniform,
managed collection for the preservation of public health and safety. The Solid Waste Utility collection and
billing services are contracted to DM Disposal, Inc.
Customer charges are collected to recover the costs of this service contract and the costs associated with the
disposal of solid waste at the Jefferson County Waste Management Facility. The contractor bills the
customers directly for the services provided based upon the current contract agreement rates.
Goals and Objectives
Goal: Provide an efficient and cost - effective solid waste collection system that meets essential health
standards to preserve sanitary conditions throughout the city.
Goal: To promote curbside recycling as a way to reduce the city's waste stream to solid waste landfills.
2006 Accomplishments
Continued to provide the administrative functions needed by the Public Works Department and the city
finance department in the management of the agreement between the city and DM Disposal, Inc.
City of Port Townsend 92
Storm Water Utility Fund
Storm Water Division
(In conjunction with Streets/Wastewater)
Function: To clean and maintain the Storm
water Collection System to provide for the safe
and efficient transmission of storm water to
prevent damage to public and private property.
Goals and Objectives
Goal: Continue to maintain the Storm water
Collection System in the most efficient and
cost - effective manner possible.
• Continue the use of Community Service
Work Crews to provide clearing of
vegetation from the storm water
collection system (gutters).
• Continue the installation of new catch
basins that are needed throughout the
system for better treatment of storm
water.
• Continue to assist the Engineering
Department in evaluating storm water
issues.
• Identify shoulders that need to be
pulled to allow water to get into
drainage ditches (swales). This is to
prevent damage to the streets by
allowing the water to get away from the
asphalt area.
Goal: Adopt a Storm water Master Plan and
implement approach decided by Council
• Develop a scope of work to work
towards getting the Draft Plan adopted
by the Community and Council.
Goal: Increase the percentage of storm
systems cleaned annually.
• Cleaned 90% of the system using a
basin by basin approach to cleaning the
entire storm water system.
• Provide routine maintenance
inspections for storm water collection
facilities.
• Performed contract maintenance on
storm water filters at Washington &
Taylor, Blaine & Tyler and SR20 &
Thomas.
• Mowed froggy bottoms storm water
basin two times to maintain growth and
noxious weeds.
Performance Indicators
2004
2005
2006
as of
10/31/06
2007
Est.
Number of citizen concerns received
10
16
19
15
Number of catch basins cleaned (in percent)
75
90
60
90
Number of Catch Basins (new or replaced)
9
15
2
10
Miles of street shoulders pulled for storm water control
1
1.5
1.0
2
Storm water piping installed, new or replaced, (Feet)
600
400
200
800
Number of catch basins in the storm water system
1010
1025
1231 *
1250
* = Updated information in the GIS System.
City of Port Townsend 93
Stormwater Utility Fund
State Revolving Fund Proceeds
Total Revenues $ 560,650 $ 467,615 $ 93,035
Expenditures by Program
Stormwater Operations $ 518,272 $ 411,503 $ 106,769
Capital Improvement Projects 17,074 132,500 (115,426)
Total Expenditures $ 535,346 $ 544,003 $ (8,657)
Expenditures by Obiect
Personnel
Budget
Budget
153,063
$ 44,235
Year
Year
Increase
30,735
2007
2006
<Decrease>
Revenues
51,585
3,168
Interfund Services
Revenues from Utility Sales
$ 540,006 $
457,381
$ 82,625
Engineering Fees
4,300
4,255
45
Investment Interest
16,343
4,697
11,646
Miscellaneous Receipts
-
1,282
(1,282)
State Revolving Fund Proceeds
Total Revenues $ 560,650 $ 467,615 $ 93,035
Expenditures by Program
Stormwater Operations $ 518,272 $ 411,503 $ 106,769
Capital Improvement Projects 17,074 132,500 (115,426)
Total Expenditures $ 535,346 $ 544,003 $ (8,657)
Expenditures by Obiect
Personnel
$ 197,298
$
153,063
$ 44,235
Supplies & Services
31,422
30,735
687
Utility Taxes
54,753
51,585
3,168
Interfund Services
126,379
121,017
5,362
Equipment Rental
99,707
55,103
44,604
Debt Service
-
-
-
CapitalOutlay
25,787
132,500
(106,713)
Total Expenditures
$ 535,346
$
544,003
$ (8,657)
Estimated Beginning Fund Balance
408,580
$
234,843
$ 173,737
Increase <Decrease> in Fund Balance
25,304
(76,388)
101,692
Estimated Ending Fund Balance
$ 433,884
$
158,455
$ 275,429
City of Port Townsend 94
Equipment Rental Fund
Equipment Rental Fund has two divisions
starting in 2006. The first is the Fleet
Division, which is a division under the
Public Works Director and Operations
Manager for Water, Fleet, and Facilities.
This division manages the heavy equipment
rental and replacement for each city
department (inspection, excavation, grading,
paving, sewer maintenance, etc.).
The Fleet Division is supervised by a Crew
Chief, who also has responsibilities for city
facilities. The division has one mechanic.
The fleet currently consists of approximately
Revenues
Revenues from Equipment Rentals -Fleet
Revenues from Equipment Rentals -IT
Federal Grant Income
Miscellaneous Receipts
Investment Interest
60 vehicles and 70 other pieces of motorized
or hydraulic equipment.
The second division is the Information
Technology Division, which operates under
the Finance Director's administration.
Starting in 2006, the Equipment Rental Fund
has added a new division for Information
Technology (IT). The IT division will be
responsible for all city computer information
systems as well as other technology
equipment.
Budget
Budget
11,773
Year
Year
Increase
2007
2006
<Decrease>
$ 491,188 $
498,892
$ (7,704)
159,208
73,660
85,548
65,013
-
65,013
112,400
-
112,400
30,165
25,348
4,817
Total Revenues $ 857,974 $ 597,900 $ 260,074
Expenditures by Proaram
Operations and Maintenance -Fleet Division $ 541,124 $ 409,122 $ 132,002
Operations and Maintenance - Information Tech Division 123,337 73,660 49,677
Capital Asset Additions -Fleet Division 632,000 280,000 352,000
Capital Asset Additions - Information Tech Division 147,100 - 147,100
Total Expenditures
Expenditures by Obiect
Personnel
Supplies & Services
Interfund Services
Capital Outlay
Total Expenditures
Estimated Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
$ 1,443,561 $ 762,782 $ 680,779
$ 191,112 $
179,339 $
11,773
232,861
151,218
81,643
240,488
152,225
88,263
779,100
280,000
499,100
$ 1,443,561 $
762,782 $
680,779
$ 854,115 $ 1,267,391 $ (413,276)
(585,586) (164,882) (420,704)
$ 268,529 $ 1,102,509 $ (833,980)
City of Port Townsend 95
Firemen's Pension and Relief Fund
Pension funds are used to account for financial
resources to pay retiree benefits.
"In order to make provisions for retirement and
pension for members of the Port Townsend
volunteer fire department" (Ord 1294 § 2,
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 five
remaining Fire Department retirees covered
under this pension system (five persons are
entitled to pension benefits and four are entitled
Revenues
Real Property Tax
Fire Insurance Premium Tax
Investment Interest
Total Revenues
Expenditures by Program
Pension Benefits
Total Expenditures
Expenditures by Object
Professional Services
Interfund Services
Pension Benefits
Total Expenditures
Estimated Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
to medical benefits).
The remainder of the Fire Department
firefighters are covered under the State's
Retirement system.
Budget Budget
Year Year Increase
2007 2006 <Decrease>
$ 71,000 $ 66,000 $ 5,000
7,411 7,514 (103)
11,783 5,954 5,829
$ 90,194 $ 79,468 $ 10,726
$ 80,679 $ 91,829 $ (11,150)
$ 80,679 $ 91,829 $ (11,150)
$ 7,000 $ 7,000 $ -
1,894 1,894 -
71,785 82,935 (11,150)
$ 80,679 $ 91,829 $ (11,150)
$ 294,582 $ 297,718 $ (3,136)
9,515 (12,361) 21,876
$ 304,097 $ 285,357 $ 18,740
City of Port Townsend 96
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.
Revenues
Operating Transfers -in
Investment Interest
Total Revenues
Expenditures by Program
Capital Improvements
Operations
Total Expenditures
Expenditures by Object
Professional Services
Interfund Charges
Capital Outlay
Total Expenditures
Estimated Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
Budget Budget
Year Year Increase
2007 2006 <Decrease>
$ 50,000 $ 50,000 $ -
135,266 111,253 24,013
$ 185,266 $ 161,253 $ 24,013
110,000 $ 118,673 (8,673)
$ 110,000 $ 118,673 $ (8,673)
$ 100,000 $ 100,000 $ -
10,000 18,673 (8,673)
$ 110,000 $ 118,673 $ (8,673)
$ 3,731,640 $ 3,224,738 $ 506,902
75,266 42,580 32,686
$ 3,806,905 $ 3,267,318 $ 539,587
City of Port Townsend 97
Memorial Fund
The city established the Memorial Fund in 1988
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
Revenues
Contributions and Donations
Investment Interest
Total Revenues
Expenditures by Program
Operations & Maintenance
Capital Improvements
Total Expenditures
Expenditures by Object
Professional Services
Capital Outlay
Total Expenditures
Estimated Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
donation, devise or bequest if within the powers
granted by law (Ordinance 2016 and 1933).
Budget Budget
Year Year Increase
2007 2006 <Decrease>
807 87 720
$ 807 $ 87 $ 720
$ 20,176 $ 4,373 $ 15,803
807 87 720
$ 20,983 $ 4,460 $ 16,523
City of Port Townsend 98
Golf Course Fund
The city established the Golf Course Fund in 2006 to set aside moneys for long -term care and
maintenance of the city golf course. Lease income from lease of the golf facilities are deposited into this
fund.
Revenues
Contributions and Donations
Facility Rentals - Long Term
Investment Interest
Total Revenues
Expenditures by Program
Operations & Maintenance
Capital Improvements
Total Expenditures
Expenditures by Object
Professional Services
Capital Outlay
Total Expenditures
Estimated Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
Budget
Budget
Year
Year Increase
2007
2006 <Decrease>
26,000
29,000 (3,000)
$ 26,000 $ 29,000 $ (3,000)
$ 2,000 $ - $ 2,000
20,000 20,000 -
$ 22,000 $ 20,000 $ 2,000
$ 22,000 20,000 2,000
$ 22,000 $ 20,000 $ 2,000
$ 6,000 $ - $ 6,000
4,000 9,000 (5,000)
$ 10,000 $ 9,000 $ 1,000
City of Port Townsend 99
Budget Calendar
February 27, 2006 City Manager meets with City Council to review initiatives
June 5, 2006 City Manager meets with Finance Department to review budget
matters
July 7, 2006 Finance Director drafts budget calendar
July 18, 2006 City Manager meets with Council Finance/Budget Committee to
review budget issues
July 28, 2006 Finance Director updates estimated revenues from state shared
revenues (MRSC budget projections available first of August).
August 15, 2006 Finance Director provides departments with budget instruction
packet for preparing preliminary budget estimates.
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 31, 2006 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)
August 31, 2006 Finance Director estimates beginning fund balances for next year.
September 5, 2006 Finance Director notifies all departments to submit their budget
requests within 14 days — estimated revenues and expenditures.
(Must be by fourth Monday in September)
September 5, 2006 Notify Non - profit service providers submit budget request to City
Manager by September 15.
September 15, 2006 Finance Director provides Proposed Preliminary Budget to City
Manager. (Draft preliminary budget provided to City Manager no
later than first business day in October)
September 15, 2006 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
City of Port Townsend 100
Budget Calendar
sources of revenue by which each such program is proposed to be
financed.
September 15, 2006 City Council Finance Committee reviews revenue sources for the
coming year's budget, including consideration of possible
increases in property tax revenues. (Must be before Council votes
on property tax levy)
September 19, 2006 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)
September 29, 2006 City Manager files Preliminary Budget with City Clerk and City
Council. (At least 60 days before ensuing fiscal year)
November 1, 2006 City Clerk publishes Notice of Public Hearing on city tax levy for
2007.
November 1, 2006 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 6, 2006 City Council holds public hearing and sets property tax levies by
ordinance. (Must be done on, or before November 15)
November 6, 2006 City Manager's Preliminary Budget provided to public. (No later
than six weeks before January 1)
November 20, 2006 City Council holds final hearing on proposed budget. (Must be on
or before frrstMonday of December, and may be continued to not
later than the 25th day (December 7) prior to next fiscal year)
December 4, 2006 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 2007 Copies of adopted budget available to the public. (Must be within
30 days of adoption)
March 2007 Council meet to set city goals for fiscal year 2008.
City of Port Townsend 101
Statutory Legal Debt Margin
Computation of Legal Debt Margin
General Purposes - Non Voted and Voted Debt Capacity
Non -Voted Voted
Description Bonds Bonds
2007
Assessed Value (AV) _
$1,193,600,895
2.5 % of AV
1.5% of AV
STATUTORY DEBT LIMIT
Less Debt Outstanding:
Bonds Issued
Add amount available in
Debt Service Fund
REMANING DEBT
CAPACITY
$ 29,840,022
$ 17,904,013
$ 17,904,013 $ 29,840,022
$ (7,658,606) $ (7,658,606)
$ 58,989 $ 58,989
$ 10,304,396 $ 22,240,405
City of Port Townsend 102
Statutory Legal Debt Margin
Total Non -voted Debt Capacity
Outstanding
Debt
42%
Remaining
Capacity
58% (:
Total Voted Debt Capacity
Outstanding
Debt
25%
Remaining
Capacity
75%
City of Port Townsend 103
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Personnel Services
The City of Port Townsend provides
quality services and programs for its
citizens with a responsive staff of 77 full -
time and 29 part-time budgeted positions
for 2007. Port Townsend has a
competitive, market -based salary and
benefits. Salary and benefits make up a
major portion of the operating budgets.
The Police and General bargaining unit
employees received a COLA increase in
January 2007 of 3 %. The General
bargaining unit employees received an
additional 2% market adjustment increase.
Non - represented employees received a
COLA increase in January 2007 of 3 %.
Benefits for regular status full -time
employees include vacation and sick leave
and paid holidays. Employees may
qualify for additional types of leave such
as jury, emergency, bereavement, military
and family medical leave.
The City provides comprehensive benefits
to its retired LEOFF I employees. Police,
bargaining unit employees and non -
represented employees participate in the
Social Security program and the city
matches their contributions (7.65 %).
Substantially all City full -time and
qualifying part-time employees participate
in either the Public Employees Retirement
System (PERS) or the Law Enforcement
Officer's and Firefighters Retirement
System (LEOFF). PERS and LEOFF are
statewide local government retirement
systems administered by the Department
of Retirement Systems.
Pension Rate of Contribution
Plan Citv Employee Total
LEOFF II
4.90%
7.85%
12.75%
PERS I
5.46%
6.00%
11.46%
PERS II
5.46%
3.50%
8.96%
PERS III
5.46%
variable
variable
The City of Port Townsend pays $809.62
for medical, dental and vision coverage for
employees in the general government and
$932.92 for police bargaining units. Police
and General government employees pay
10% towards their medical for dependents.
The City funds positions at their full
annual cost for budgetary purposes even if
it is projected that vacancies might occur.
It is the City Council's objective to
provide sufficient funding for recruiting
and maintaining highly qualified
personnel.
BARGAINING UNITS
• General Government Teamsters Local
589 (41 members, contract expires
December 31, 2008)
• Police Department Teamsters Local
589 (12 members, contract expires
December 31, 2007)
LABOR RELATIONS
The City employees who are eligible
under state law to be represented by a
Labor organization are employed under
provisions on such matters as salaries,
vacation, sick leave, medical and dental
insurance, working conditions and
grievance procedures.
The City strives to complete these
agreements in a timely manner, consistent
with all applicable state laws and promote
labor relations policies mutually beneficial
to administrative management and
employees.
City of Port Townsend 106
Personnel Services
Police Department Officer Salary
Schedule
Classification
Minimum
Hourly
Maximum
Hourly
Police Sergeant
$26.86
$30.39
Police Officer
$22.76
$25.76
Library Department Non - represented
Salary Schedule
Classification
Minimum
Maximum
Manager
$3846.46
$4701.22
Assoc. Librarian
$3228.64
$3946.11
Sr. Associate 11
$16.87
$20.62
Senior Associate
$15.61
$19.08
Library Associate
$13.78
$16.84
Assistant
$12.51
$15.28
Processing Tech.
$11.40
$13.94
Courier/Page
$9.67
$11.81
Page
$7.93
$9.69
General Government Salary Schedule
Classification
Minimum
Monthly
Maximum
Monthly
Equipment Operator 1
$3351.72
$3793.25
Equipment Operator 2
$3427.85
$3879.41
Maintenance Worker 1
$2814.68
$3185.47
Maintenance Worker 2
$2980.48
$3373.11
Lead Equipment Operator
$3896.01
$4409.23
Crew Chief- St/WWC /Storm
$4228.42
$4785.45
Crew Chief -Water Dist.
$4228.42
$4785.45
Park Crew Supervisor
$3741.89
$4234.82
Park Assistant
$2799.42
$3168.20
Crew Chief - Support Service
$4228.42
$4785.45
Treatment Plant Operator 1
$3185.34
$3604.97
Treatment Plant Operator 2
$3427.85
$3879.41
Assist. Treatment Plant
Operator
$3039.00
$3439.34
Water Resource Asset Mgr
$4228.42
$4785.45
GIS Coordinator
$4014.96
$4543.85
Classification
Minimum
Monthly
Maximum
Monthly
PW Assistant Admin. Mgr.
$2829.36
$3202.09
Public Works Office Lead
$3553.64
$4021.78
Public Works Assistant 1
$2379.51
$2692.96
Public Works Assistant 2
$2604.43
$2947.52
Land Use Specialist
$3596.37
$4070.14
Land Use Specialist/
Development Review
$3596.37
$4070.14
Public Works Receptionist
$2379.51
$2692.96
Public Works Inspector
$4014.95
$4543.85
Mechanic
$3495.50
$3955.98
Engineering Technician 1
$3165.47
$3582.47
Engineering Assistant 3
$3380.45
$3825.77
Police Admin. Supervisor
$3322.51
$3760.20
Police Clerk
$2689.59
$3043.90
Parking Enforcement/Prop
$2824.02
$3196.04
Proj ect/Grant Accountant
$3579.07
$4050.54
Accounting Assistant 1
$2851.87
$3227.55
Accounting Assistant 2
$3022.97
$3421.20
Utility Billing Clerk
$2851.87
$3227.55
Lead Utility Billing Clerk
$3182.24
$3601.45
Customer Service Rep.
$2439.54
$2760.91
Code Enforcement/Plan
Review/Bldg. Inspector 1
$3646.59
$4126.97
Code Enforcement/Plan
Review/Bldg. Inspector 2
$3782.43
$4280.70
Permit Coordinator
$3782.43
$4280.70
Permit Technician
$3129.70
$3541.99
Building Official
$4081.89
$4619.62
DSD Administrative Assist.
$2919.05
$3303.59
Custodian
$2650.32
$2999.46
Event Coordinator
$2568.08
$2906.38
IS Network Administrator
$4778.61
$5408.12
*These tables represent base salaries and do not
include longevity, or incentive pay. They may also
not be currently staffed or filled.
City of Port Townsend 107
Personnel Services
Elected Officials Salary Schedule
Classification
Annual Salary
Mayor
$9,000
Council Members
$6,000
Non - represented Staff Salary Schedule
Classification
Minimum
Monthly
Maximum
Monthly
City Manager
$7442.08
$9095.88
City Attorney
$6179.14
$7552.28
City Clerk
$4580.10
$5597.90
DSD Director
$5827.12
$7122.04
Planning Director
$5827.12
$7122.04
Public Works Director
$6264.98
$7657.20
Finance Director
$6247.62
$7635.98
Deputy Finance
Director
$4532.84
$5540.14
Library Director
$5179.02
$6329.92
Police Chief
$6075.95
$7426.16
Deputy Police Chief
$5027.61
$6144.85
Payroll/Benefits
Administrator
$3340.92
$4083.34
Legal Assistant
$3066.90
$3748.44
Deputy City Clerk
$3724.65
$4552.35
Senior Planner
$4903.19
$5992.79
Planner 2
$4241.59
$5184.17
City Engineer
$5251.36
$6418.32
Project/Civil Engineer
$4849.18
$5926.78
Development Review
Engineer
$5062.65
$6187.69
Public Works
Operations Manager
$4681.37
$5721.67
Pool Manager
$2923.69
$3573.39
Admin. Assistant
$3153.71
$3854.53
Public Safety Analyst
$3827.11
$4677.57
Building Official
$4887.14
$5973.18
City of Port Townsend 108
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Glossary
ACCOUNTING SYSTEM: The total
set of records and procedures that are
used to record, classify, and report
information on the financial status and
operations of an entity.
ACCOUNTS PAYABLE: A short-term
liability account reflecting amounts
owed to private persons or organizations
for goods and services received by a
government.
ACCOUNTS RECEIVABLE: An asset
account reflecting amounts due from
private persons or organizations for
goods and services furnished by a
government (but not including amounts
due from other funds or other
governments).
ACCRUAL BASIS OF
ACCOUNTING: The method of
accounting under which revenues are
recorded when they are earned (whether
or not cash is received (whether cash
disbursements are made at that time or
not).
ACCUMULATED DEPRECIATION:
A contra -asset account used to report the
accumulation of periodic credits to
reflect the expiration of the estimated
service life of fixed accounts.
AD VALOREM TAXES: A tax levied
on the assessed value of real property.
AGENCY FUND: A fund used to
account for assets held by a government
as an agent for individuals, private
organizations, other governments and /or
other funds.
ALLOCATION: To set aside or
designate funds for specific purposes
An allocation does not authorize the
expenditure of funds.
AMORTIZATION: (1) The portion of
the cost of a limited life or intangible
asset charged as an expense during a
particular period. (2) The reduction of
debt by regular payments of principal
and interest sufficient to retire the debt
by maturity.
ANNUAL DEBT SERVICE: The
amount required to be paid in a calendar
year for (1) interest on all Parity Bonds
then outstanding; (2) principal of all
Parity Bonds then outstanding, but
excluding any outstanding Term Bonds,
and (3) payments into any Sinking Fund
Account for the amortization of
outstanding Parity Bonds divided by the
number of calendar years to the last
maturity or mandatory redemption date
thereof.
ANNUAL FINANCIAL REPORT:
The official annual report of a
government. It includes (a) the five
combined financial statements in the
combined statements - overview and
their related notes and (b) combined
statements by fund type and individual
fund and account group financial
statements prepared in conformity with
GAAP and organized into a financial
reporting pyramid. It also includes
supporting schedules necessary to
demonstrate compliance with finance -
regulated legal and contractual
provisions, required supplementary
information, extensive introductory
material and a detailed statistical section.
APPROPRIATION: An authorization
made by the City Council, which permits
officials to incur obligations against and
to make expenditures of governmental
resources. Appropriations are usually
made for fixed amounts and are typically
granted for a one -year period.
City of Port Townsend 111
Glossary
APPROPRIATIONS ORDINANCE:
The official enactment by the City
Council establishing the legal authority
for City officials to obligate and expend
resources.
ASSESSED VALUATION: The
estimated value placed upon real and
personal property by the Jefferson
County Assessor as the basis for levying
property taxes.
ASSETS: Property owned by a
government, which has monetary value.
AUDIT: A systematic examination of
resource utilization concluding in a
written report. It is a test of
management's internal accounting
controls and is intended to:
* ascertain whether financial statements
fairly present financial position and
result of operations;
* test whether transactions have been
legally performed;
* identify areas for possible
improvements in accounting practices
and procedures,
* ascertain whether transactions have
been recorded accurately and
consistently; and
* ascertain the stewardship of officials
responsible for governmental resources.
AUDITOR'S REPORT: In the context
of a financial audit, a statement by the
auditor describing the scope of the audit
and the auditing standards applied in the
examination and setting forth the
auditor's opinion on the fairness of
presentation of the financial information
in conformity with generally accepted
accounting practices or some other
comprehensive basis system of
accounting.
BALANCE SHEET: A statement
presenting the financial position of an
entity by disclosing the value of its
assets, liabilities, and equities as of a
specified date.
BARS: The State of Washington
prescribed Budgeting, Accounting
Reporting System Manual required for
all governmental entities in the state of
Washington.
BASE BUDGET: Ongoing expense for
personnel, contractual services, and the
replacement of supplies and equipment
required to maintain service levels
previously authorized by the City
Council.
BASIC FINANCIAL STATEMENTS:
Those financial statements, including
notes thereto, necessary for the fair
presentation of the financial position and
results of operations of an entity in
conformity with GAAP. The basic
financial statements include a balance
sheet, an "all- inclusive" operating
statement, a budget comparison
statement (for all government funds for
which annual appropriated budgets are
adopted), and a statement of changes in
financial position (for proprietary funds,
pension trust funds and non - expendable
trust funds).
BASIS OF ACCOUNTING: A term
used to refer to when revenues,
expenditures, expenses and transfers -
and the related assets and liabilities - are
recognized in the accounts and reported
in the financial statements. Specifically,
it relates to the timing of the
measurements made, regardless of the
City of Port Townsend 112
Glossary
nature of the measurement, on either the
cash or accrual method.
BOND: (Debt Instrument) A written
promise to pay (debt) a specified sum of
money (called principal or face value) at
a specified future date (called the
maturity date) along with periodic
interest paid at a specified percentage of
the principal (interest rate). Bonds are
typically used for long -term debt to pay
for specific capital expenditures.
BOND ANTICIPATION NOTES:
(BANS) Short- term interest - bearing
notes issued in anticipation of bonds to
be issued at a later date. The notes are
retired from proceeds of the bond issue
from which they are related.
BOND REGISTRAR: The fiscal
agency of the State of Washington in
either Seattle, Washington, or New
York, New York, for the purposes of
registering and authenticating the bonds,
maintaining the bonds, maintaining the
bond register, effecting transfer of
ownership of the bonds and paying
interest on the principal of (and any
premium pursuant to call on) the bonds.
BUDGET (Operating): A plan of
financial operation embodying an
estimate of proposed expenditures for a
given period (typically a fiscal year) and
the proposed means of financing them
(revenue estimates). The term is also
sometimes used to denote the officially
approved expenditure ceilings under
which the City and its departments
operate.
BUDGET CALENDAR: The schedule
of key dates or milestones, which the
City follows in the preparation and
adoption of the budget.
BUDGET DOCUMENT: The official
written statement prepared by the
Finance Department and supporting staff
for the city manager to present the
proposed budget to the City Comic
CAPITAL ASSETS: Assets of
significant value and having a useful life
of several years. Capital assets are also
called fixed assets.
CAPITAL BUDGET: A plan of
proposed capital expenditures and the
means of financing them. The capital
budget may be enacted as part of the
complete annual budget including both
operating and capital outlays. The capital
budget is based on the Capital
Improvement Plan (CIP).
CAPITAL IMPROVEMENT
PROGRAM: A plan of proposed capital
expenditures to be incurred each year
over a period of six future years setting
forth each capital project, identifying the
expected beginning and ending date for
each project, the amount to be expended
in each year, and the method of
financing those expenditures.
CAPITAL PROGRAM: A plan for
capital expenditures to be incurred each
year over a fixed period of years to meet
capital needs arising from the long -term
work program or otherwise. It sets forth
each project or other contemplated
expenditure in which the government is
to have a part and specifies the full
resources estimated to be available to
finance the projected public facilities.
CAPITAL OUTLAY: Expenditures,
which result in the acquisition of or
additions to fixed assets. Examples
include land, buildings, machinery and
equipment, and construction projects.
City of Port Townsend 113
Glossary
CAPITAL PROJECTS: Projects,
which purchase or construct capital
assets. Typically, a capital project
encompasses a purchase of land or
construction of a building or facility,
with a life expectancy of more than 10
years.
CASH BASIS: The method of
accounting under which revenues are
recorded when received in cash and
expenditures are recorded when paid.
CASH FLOW BUDGET: (CASH
BUDGET) A projection of the cash
receipts and disbursements anticipated
during a given time period.
CDBG: Community Development
Block Grants - grant funds administered
through Department of Community
Trade and Economic Development
(CTED) of the State of Washington.
CENTENNIAL CLEAN WATER
PROGRAM: (CCWP) In 1986,
legislation was passed which provides
grants to public entities for financing
water pollution control activities and
facilities to protect surface and
underground water from pollution. In
addition, a state revolving loan program
was established to provide loans or
combinations of grants /loans to finance
public facilities.
CERTIFICATE OF DEPOSIT: A
negotiable or non - negotiable receipt for
monies deposited in a bank or other
financial institution for a specified
period for a specified rate of interest.
COLA: Cost of Living Allowance
COMMUNITY PARK: Those parks so
designated in the City of Port Townsend
Parks and Recreation Plan.
CONCURRENT OR
CONCURRENCY: The improvements
that are in place at the time the impacts
of development occur, or that the
necessary financial commitments are in
place. Public facilities and services shall
be adequate to serve the development at
the time the development is available for
occupancy and use without decreasing
current service levels below locally
established minimum standards.
CONTINGENCY: A budgetary reserve
set -aside for emergencies or unforeseen
expenditures not otherwise budgeted for.
COST ACCOUNTING: Accounting
that assembles and records all costs
incurred to carry out a particular activity
or to deliver a particular service.
COUNCILMANIC BONDS:
Councilmanic bonds refer to bonds
issued with the approval of the Council,
as opposed to voted bonds that must be
approved by vote of the public.
Councilmanic bonds must not exceed
1.50 percent of the assessed valuation,
and voted bonds 2.50 percent.
CPI: Consumer Price Index is a measure
of the change in prices over time for a
fixed market basket of goods and
services.
DEBT: An obligation resulting from the
borrowing of money or from the
purchase of goods and services. Debts of
governments include bonds, time
warrants and notes.
DEBT LIMITS: The maximum amount
of gross or net debt, which is legally
permitted.
DEBT SERVICE: Payment of interest
and repayment of principal to holders of
City of Port Townsend 114
Glossary
the City's debt instruments.
DEBT SERVICE FUND: A fund
established to account for the
accumulation of resources for, and the
payment of, general long- term debt
principal and interest.
DEFICIT: (1) The excess of an entity's
liabilities over its assets (See Fund
Balances). (2) The excess of
expenditures or expenses over revenues
during a single accounting period.
DELINQUENT TAXES: Taxes
remaining unpaid on and after the date to
which a penalty for nonpayment is
attached. Even though the penalty may
be subsequently waived and a portion of
the taxes may be abated or canceled, the
unpaid balances continue to be
delinquent taxes until abated, canceled,
paid or converted into tax liens.
DEMAND DEPOSIT: A bank deposit
of monies that are payable by the bank
upon demand to the depositor.
DEPRECIATION: (1) Expiration in the
service life of capital assets attributable
to wear and tear, deterioration, action of
the physical elements, inadequacy or
obsolescence. (2) That portion of the
cost of a capital asset, which is charged
as an expense during a particular period.
DEVELOPMENT ACTIVITY: Any
construction or expansion of a building,
structure, or use, any change in use of a
building or structure, or any change in
the use of land, that creates additional
demand and need for public facilities.
DOUBLE BUDGETING: The result of
having funds or departments within a
government purchase services from one
another rather than from outside
vendors. When internal purchasing
occurs, both funds must budget the
expenditure (one to buy the service and
the other to add the resources to its
budget so they have something to sell).
This type of transaction results in
inflated budget values because the same
expenditure dollar is budgeted twice:
once in each fund's budget. The revenue
side of both funds is similarly inflated.
DUE FROM OTHER FUNDS: An
asset account used to indicate amounts
owed to a particular fund by another
fund for goods or services rendered. This
account includes only short-term
obligations on open account, not
interfund loans.
ENCUMBRANCES: Obligations in the
form of purchase orders, contracts or
salary commitments that are chargeable
to an appropriation and for which a part
of the appropriation is reserved. They
cease to be encumbrances when paid or
when an actual liability is set up.
ENDING FUND BALANCE: The cash
balance remaining at the end of the fiscal
year available for appropriation in future
years.
ENTERPRISE FUND: Separate
financial accounting used for
government operations that are financed
and operate in a manner similar to
business enterprises, and for which
preparation of an income statement is
desirable.
EQUIPMENT RENTAL: The
Equipment Rental Fund operates as a
self - sufficient motor and equipment
pool. Customer departments pay for the
equipment used through charges billed
monthly. These charges include a form
of depreciation, which is accumulated as
City of Port Townsend 115
Glossary
a sinking fund for future asset
replacement, a factor for maintenance of
the equipment, and charges for fuel (if
applicable).
EXPENDITURES: Where accounts are
kept on the accrual or modified accrual
basis of accounting, the cost of goods
received or services rendered whether
cash payments have been made or not.
Where accounts are kept on a cash basis,
expenditures are recognized only when
the cash payments for the above
purposes are made.
FEDERAL AID URBAN SYSTEM:
(FADS) Provides funds for the
construction, reconstruction, and
improvement of urban streets and roads
A local match of 16.6 percent is
required.
FEE IN LIEU OF: (FILO) Charges are
contributions made by developers
toward future improvements of City
facilities resulting from the additional
demand on the City's facilities generated
from the development.
FISCAL YEAR: A twelve (12) month
period designated as the operating year
by an entity. For Port Townsend, the
fiscal year is the same as the calendar
year (also called budget year).
FIXED ASSETS: Long- lived tangible
assets obtained or controlled as a result
of past transactions, events or
circumstances. Fixed assets include
buildings, equipment, improvements
other than buildings and land.
FLOAT: The amount of money
represented by warrants outstanding and
in the process of collection.
FULL FAITH AND CREDIT: A
pledge of the general taxing power of a
government to repay debt obligations
(typically used in reference to bonds).
FTE: Full -time equivalent employee.
FUND: An independent fiscal and
accounting entity with a self - balancing
set of accounts recording cash and /or
other resources together with all related
liabilities, obligations, reserves, and
equities which are segregated for the
purpose of carrying on specific activities
or attaining certain objectives.
FUND BALANCE: The excess of an
entity's assets over its liabilities. A
negative fund balance is sometimes
called a deficit.
GAAFR: Governmental Accounting,
Auditing and Financial Reporting. The
"blue book" published by the
Government Finance Officers
Association to provide guidance for the
application of accounting principles for
governments.
GAAP: Generally Accepted Accounting
Principles are standards used for
accounting and reporting used for both
private industry and governments.
GASB: Government Accounting
Standards Board, established in 1985, to
regulate the rules and standards for all
governmental units.
GENERAL FIXED ASSETS: Capital
assets that are not a part of any fund, but
of the government unit as a whole. Most
often these assets arise from the
expenditure of the financial resources of
governmental funds.
GENERAL FUND: The fund supported
by taxes, fees and other revenues that
City of Port Townsend 116
Glossary
may be used for any lawful purpose
GENERAL OBLIGATION BONDS:
Bonds for which the full faith and credit
of the insuring government are pledged
for payment.
GOALS: The objective of specific tasks
and endeavors.
GRANT: A contribution of assets
(usually cash) by one governmental unit
or other organization to another.
Typically, these contributions are made
to local governments from the State and
Federal governments. Grants are usually
made for specified purposes.
GUARANTY FUND: A fund
established by a bond issuer, which is
pledged, as security for the payment of
one or more bond issues. Normally used
for local improvement districts (LID).
IAC: Interagency Committee for
Outdoor Recreation.
IMPACT FEES: A fee assessed on new
development that creates additional
demand and need for public facilities.
INFRASTRUCTURE: Assets that are
the underlying foundation especially the
basic installations and facilities on which
the continuance and growth of a
jurisdiction depends (streets, roads,
sewer, and water systems).
INTERFUND PAYMENTS:
Expenditures made to other funds for
services rendered. This category
includes interfund repairs and
maintenance.
INTERGOVERNMENTAL COSTS:
Costs or expenses paid from one
government to another government for
services. These costs include but are not
limited to such things as: dispatch and
jail services, animal control services,
audit and voter costs.
INTERGOVERNMENTAL
SERVICES: Intergovernmental
purchases of those specialized services
typically performed by local
governments.
INTERNAL CONTROL: A plan of
organization for purchasing, accounting,
and other financial activities, which,
among other things, provides that:
* The duties of employees are
subdivided so that no single employee
handles financial action from beginning
to end,
* Proper authorization from specific
responsible officials are obtained before
key steps in the processing of a
transaction are completed.
* Records and procedures are arranged
appropriately to facilitate effective
control.
INTERNAL SERVICE FUND: Funds
used to account for the financing of
goods or services provided by one
department or agency to other
departments or agencies of the City, or
to other governments, on a cost -
reimbursement basis.
INVESTMENT: Securities and real
estate purchased and held for the
production of income in the form of
interest, dividends, rentals and base
payments.
IPD: Implicit Price Deflator.
LATECOMER FEES: Fees paid by
developers or future service users for
their share of past improvements
City of Port Townsend 117
Glossary
financed by others.
LEASING: A financial technique
whereby ownership of the projector
equipment remains with the financing
entity, and where title may or may not
transfer to the City at the end of the
lease.
LEOFF: Law Enforcement Officers and
Firefighters Retirement System provided
in the State of Washington.
LEVY: (1) To impose taxes, special
assessments or service charges for the
support of government activities. (2) The
total amount of taxes, special
assessments or service charges imposed
by a government.
LEVY LID: A statutory restriction on
the annual increase in the amount of
property tax a given public jurisdiction
can assess on regular or excess levies.
LIABILITY: Debt or other legal
obligations arising out of transactions in
the past that must be liquidated, renewed
or refunded at some future date.
LID: Local Improvement District for
special assessments made against certain
properties to defray part or all of the cost
of a specific improvement or service
deemed to primarily benefit those
properties.
MATURITIES: The dates on which the
principal or stated values of investments
or debt obligations mature and may be
reclaimed.
MILL: The property tax rate, which is
based on the valuation of property. A tax
rate of one mill produces one dollar of
taxes on each $1,000 of property
valuation.
MITIGATION FEES: Contributions
made by developers toward future
improvements of city facilities resulting
from the additional demand on the city's
facilities generated from the
development.
MODIFIED ACCRUAL BASIS: The
basis of accounting under which
expenditures, other than accrued interest
on general long -term debt, are recorded
at the time liabilities are incurred and
revenues are recorded when received in
cash except for material and /or available
revenues, which should be accrued to
reflect properly the taxes levied and
revenue earned.
NET REVENUE: The revenue of the
system less the cost of maintenance and
operation of the system.
NOTES TO THE FINANCIAL
STATEMENTS: The disclosures
required for a fair presentation of the
financial statements of government in
conformity with GAAP and not included
on the face of the financial statements
themselves. The notes to the financial
part of the GPFS /CUFS.
OBJECT: As used in expenditure
classification, this term applies to the
type of item purchased or the service
obtained (as distinguished from the
results obtained from expenditures).
OPERATING FUNDS: Resources
derived from recurring revenue sources
used to finance ongoing operating
expenditures and pay -as- you -go capital
proj ects.
OPERATING TRANSFER:
Routine and /or recurring transfers of
assets between funds.
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Glossary
ORDINANCE: A statute or regulation
enacted by City Council.
OTHER SERVICES AND
CHARGES: A basic classification for
services, other than personnel services,
which are needed by the City. This item
includes professional services,
communication, travel, advertising,
training, dues and subscriptions,
printing, equipment rental and costs
(ER &R), insurance, public utility
services, repairs and maintenance.
PARITY BOND: Any and all water and
sewer revenue bonds of the City the
payment of which, both principal and
interest, constitutes a lien and charge
upon the revenue of the system and upon
assessments equal in rank with the lien
and charge on such revenue of the
system and assessments for payments
required to pay and secure the payment
of the bonds.
PERS: Public Employees Retirement
System provided for, other than Police
and Fire, by the State of Washington.
PERSONNEL BENEFITS: Those
benefits paid by the City as part of the
conditions of employment. Examples
include insurance & retirement benefits.
PERSONNEL COSTS: Costs that
include all salaries, wages, and benefits
for all part-time, full -time, seasonal and
temporary employee costs.
PROCLAMATION: An official act by
the Mayor or Executive Officer made
through a public forum.
PROGRAM: A specific and
distinguishable unit of work or service
performed.
PROGRAM ENHANCEMENT:
Programs, activities or personnel
requested to improve or add to the
current baseline services.
PROGRAM MEASURES: A unit of
standard used for the quantitative
comparison in the manner of functioning
to capacity or quantity as determined.
PROGRAM REVENUE: These are
revenues that are produced as a result of
an activity of a program and are subject
to quantity of services provided to the
public or governmental units (i.e.
permits, charges for fire services,
recreational activities), or revenues
dedicated to a specific use (i.e. grants
taxes or debt funds).
PROPRIETARY FUND TYPES:
Sometimes referred to as income
determination or commercial -type funds,
the classification used to account for a
government's ongoing organizations and
activities that are similar to those often
found in the private sector. The GAAP
used are generally those applicable to
similar businesses in the private sector
and the measurement focus is on
determination of net income, financial
position and changes in financial
position.
PUBLIC FACILITIES: The capital
owned or operated by the City or other
governmental entities.
PUBLIC WORKS TRUST FUND:
(PWTF) Is a low- interest revolving loan
fund which helps local governments
finance critical public works needs. To
be eligible for trust fund financing, the
applicant must be a local government
entity, with a long -term plan for
financing public works needs. If the
applicant is a city or county, it must be
imposing the optional one - quarter
City of Port Townsend 119
Glossary
percent real estate excise tax for capital
purposes. Eligible projects include
streets and roads, bridges, storm sewers,
sanitary sewers, and water systems.
Loans will only be made for the purpose
of repair, replacement, reconstruction, or
improvement of existing eligible public
works systems to meet current standards
and to adequately serve the needs of the
existing populations. New capital
improvement projects are not eligible.
The maximum loan amount has been
two million with a minimum local match
of ten percent. Interest rates vary from
one to three percent, depending on the
match.
RCW: Revised Code of Washington.
Laws of the State of Washington enacted
by the State Legislature.
BEET: (Real Estate Excise Tax) A tax
upon the sale of real property from one
person or company to another.
RESERVE: An account used to indicate
that a portion of fund equity is legally
restricted for a specific purpose.
RESOLUTION: A formal statement of
a decision or expression of an opinion of
the City Council.
RESOURCES: Total dollars available
for appropriations including estimated
revenues, fund transfers, and beginning
fund balances.
RETAINED EARNINGS: An equity
account reflecting the accumulated
earnings of the City's proprietary funds
REVENUE: income received by the
City in support of a program of services
to the community. It includes such items
as property taxes, fees, user charges,
grants, fines and forfeits, interest income
and miscellaneous revenue.
REVENUE BONDS: Bond issued
pledging future revenues, usually water,
sewer or drainage charges, to cover debt
payments.
REVENUE ESTIMATE: A formal
estimate of how much revenue will be
earned from a specific revenue source
for some future period, typically, a
future fiscal year.
STP: Surface Transportation Program.
STPE: Surface Transportation Program
- Enhancement.
STPH: Surface Transportation Program
- Hazard Elimination
STPUS: Surface Transportation
Program - Urban Small.
SALARIES AND WAGES: Amounts
paid for personal services rendered by
employees in accordance with rates,
hours, terms and conditions authorized
by law or stated in employment
contracts.
SERVICE MEASURES: Specific
quantitative measures of work performed
within an activity or program (e.g., total
miles of street cleaned). Also, a specific
quantitative measure of results obtained
through a program or activity (e.g.,
reduced incidence of vandalism due to
new street lighting program).
SINGLE AUDIT: An audit performed
in accordance with the Single Audit Act
of 1984 and office of Management and
Budget (OMB) Circular A -128, Audits
of State and Local Governments. The
Single Audit Act allows or requires
governments (depending on the amount
City of Port Townsend 120
Glossary
of federal assistance received) to have
one audit performed to meet the needs of
all federal grantor agencies.
SINKING FUND ACCOUNT: An
account created in the bond fund to
amortize the principal of term bonds.
SPECIAL ASSESSMENT: A
compulsory levy made against certain
properties from earnings of enterprise
funds. In addition to a pledge of
revenues, such bonds sometimes
contain a mortgage on the enterprise
fund's property.
SPECIAL REVENUE FUND: A fund
used to account for the proceeds of
specific revenue sources that are legally
restricted to expenditure or specified
purposes.
SUPPLEMENTAL
APPROPRIATION: An appropriation
approved by the Council after the initial
budget appropriation.
SUPPLIES: A basic classification of
expenditures for articles and
commodities purchased for consumption
or resale. Examples include office and
operating supplies, fuel, power, water,
gas, inventory or resale items, and small
tools and equipment.
SURETY BOND: Any letter of credit,
insurance policy, surety bond or other
equivalent credit facility or any
combination thereof issued to the City to
satisfy all or part of the amount required
to be maintained in the Reserve Account
to make such payments of principal and
interest as the same become due at
maturity or on any mandatory
redemption date.
TIA: Transportation Improvement
Account.
TAX: Charge levied by a government to
finance services performed for the
common benefit.
TAX ANTICIPATION NOTES:
(TANS) Notes issued in anticipation of
taxes, which are retired usually from
taxes collected (typically by school by
school districts).
TAX LEVY ORDINANCE: An
ordinance through which taxes are
levied.
TAX RATE LIMIT: The maximum
legal rate at which a municipality may
levy a tax. The limit may apply to taxes
raised for a particular purpose or for
general purposes.
TERM BONDS: Any parity bonds
designated by the Council as "term
bonds" pursuant to an ordinance which
authorizes the issuance of parity bonds
and provides for mandatory payments
into a sinking fund account established
for the term bonds so designated and
provides for mandatory redemption of
such term bonds from such sinking fund
account.
THIRTEENTH MONTH: This is the
month (January) following the end of the
fiscal year in which prior expenditures
shall be charged against the prior year's
budget. This is a budgetary provision in
state law (35A.33.150 RCW). It
requires cities to charge the previous
budget for items purchased before year-
end, but not yet invoiced to the city up to
the twentieth day in January. This
provision is similar to accounts payable
accruals in the private business
community.
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Glossary
TRANSPORTATION
IMPROVEMENT ACCOUNT (TIA):
Provides funding for transportation
projects through two urban programs.
Urban projects must be attributable to
congestion caused by economic growth.
They must be consistent with state,
regional and local selection processes.
The TIB requires multi- agency planning
and coordination and public /private
cooperation to further the goal of
achieving a balanced transportation
system in Washington State.
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.
UTILITY LOCAL IMPROVEMENT
DISTRICTS: (ULID) Created only for
improvement to sewer, water, and other
utilities and differs from a LID in that all
assessment revenues must be pledged for
payment of debt service of bonds issued
to finance the improvements.
WAC: Washington Administrative
Code.
WARRANT: An order drawn by a
municipal officer(s) directing the
treasurer of the municipality to pay a
specified amount to the bearer, either
after the current or some future date.
WCIA: Washington Cities Insurance
Authority is a group of cities across the
state that provides pooled and self -
insurance services for liability, auto,
property, and all other insurance
coverage.
YIELD: The rate earned on an
investment based on the price paid for
the investment, the interest earned
during the period held, and the selling
price or redemption value of the
investment.
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