HomeMy WebLinkAbout2008 Final BudgetCity of Port Townsend
Final Budget 2008
Table of Contents
Page
CityManager Budget Message ........................................................................................... ..............................i
CityOfficials ..................................................................................................................... ..............................1
Citizen Advisory Boards, Commissions, and Committees ................................................ ..............................2
Overview........................................................................................................................... ..............................4
BudgetPolicies .................................................................................................................. ..............................6
FundSummary ................................................................................................................ .............................12
GeneralFund Summary .................................................................................................... .............................14
General Fund Revenues and Expenditures ...................................................................... .............................15
General Fund
Departmental Budgets
Legislative— City Council ............................................................................................. .............................22
CityManager ................................................................................................................. .............................24
CityAttorney ................................................................................................................. .............................26
CityClerk ...................................................................................................................... .............................29
PlanningDepartment ..................................................................................................... .............................32
Development Services Department .............................................................................. .............................35
PoliceDepartment ......................................................................................................... .............................38
FinanceDepartment ....................................................................................................... .............................42
FacilitiesMaintenance ................................................................................................... .............................45
Non - Departmental ....................................................................................................... ...............................
46
PEGAccess Studio ...................................................................................................... .............................47
FundEquity Transactions .............................................................................................. .............................49
Special Revenue Funds
DrugEnforcement Fund ........................................................................................... ............................50,
54
ContingencyFund .................................................................................................... ............................50,
54
Community Development Block Grant Fund ........................................................... ............................50,
55
LodgingTax Fund .................................................................................................... ............................50,
56
Community Services Fund (Service Providers, Parks, Recreation and Pool Departments) .................52,
58
SystemDevelopment Charge Fund .......................................................................... ............................51,
55
StreetFund ............................................................................................................... ............................59,
61
Fireand EMS Fund ............................................................................................... ...............................
52,57
LibraryFund .................................................................................................................. .............................62
Public Works Administration and Engineering Fund ............................................... ............................79,
84
Debt Service Fund
GeneralGovernment Debt Service ................................................................................ .............................67
UtilityDebt Service ....................................................................................................... .............................70
LegalStatutory Debt Margin ......................................................................................... .............................73
Capital Project Funds
CapitalImprovement Fund ............................................................................................ .............................75
UtilityConstruction Fund .............................................................................................. .............................78
Enterprise Funds & Trust Funds
Water /Sewer Utility Fund .............................................................................................. .............................85
StormwaterUtility Fund ................................................................................................ .............................96
EquipmentRental Fund ................................................................................................. .............................98
Firemen's Pension and Relief Fund ............................................................................... .............................99
City of Port Townsend Final Budget 2008
Table of Contents
Transmission Line Replacement Fund ............................................. ............................... ............................100
MemorialFund ................................................................................. ............................... ............................101
GolfCourse Fund ............................................................................. ............................... ............................102
NWMaritime Center Fund ............................................................... ............................... ............................103
Appendices
Comparison of Local Governments' Fund Balance Reserves ....... ............................... ............................105
TaxLevy Rate History .................................................................. ............................... ............................106
PersonnelServices ......................................................................... ............................... ............................107
Employee FTE (Full Time Equivalences) Table ........................... ............................... ............................110
Glossary......................................................................................... ............................... ............................112
City of Port Townsend Final Budget 2008
City Officials
COUNCILMEMBERS
Position #1
Michelle Sandoval
Term expiring December 2009
Position #2
Catharine Robinson
Term expiring December 2009
Position #3
Laurie Medlicott
Term expiring December 2011
Position #4
George Randels
Term expiring December 2011
Position #5
Mark Welch
Term expiring December 2009
Position #6
David King
Term expiring December 2011
Position # 7
Brent Butler
Term expiring December 2011
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
Citizen Advisory Boards, Commissions, Task Forces, Committees and
Subcommittees
LIBRARY ADVISORY
BOARD 5
DESIGN REVIEW ADVISORY
COMMITTEE (5)
CIVIL SERVICE COMMISSION
(3)
Bill Maxwell
VACANT
Ronald V. Kosec
Weston Eng
Gaiy Kennedy
Gail A. Ryan
Caitlin Harrison
Amy Dahlberg
VACANT
Eileen Price
Ian Keith
Kate Schumann
Guy Hupy
TREE COMMITTEE
HISTORIC PRESERVATION
COMMITTEE (5 -7)
DOWNTOWN PARKING
ADVISORY BOARD
Jeff Randall
Gee Heckscher
Sam Kyle
Richard Hefley
Michael Colbert
Kristen Nelson
George Bush
Barbara Marseille
Mark Cole
Robert Schramek
Charles Paul
Marilyn Sta les
Dave Keeler
Richard Berg
Mari Mullen
James `Bond' DeLeo
Marsha Moratti
Scott Walker
Nancy Stelow
Rosalind Russell
Fred Haynes
UPTOWN DESIGN RELATED
STRATEGIES COMMITTEE
ARTS COMMISSION
(up to 9)
LODGING TAX ADVISORY
COMMITTEE
(11 voting members)
Frank Benskin
Stanley Rubin
Laurie Medlicott (elected official)
Brent Butler
Linda Davis Okazaki
Sherri Hanke (at large)
Julian Ray
VACANT
VACANT (at large)
Charles Paul
Nancy Newman
Keven Elliff (recipient)
Richard Berg
Clifford Wood
Dave Robison (recipient)
Mike Kenna
Frank Vane
Sue McIntire (recipient)
Malcolm Dorn
VACANT
Steve Shively (recipient))
Cappy Mathias
Sheriy Kack
Jim Pivarnik (collector)
Jeannie Moore
David Speck
VACANT (collector)
Susan or Mike Webb
Tim Stover (recipient)
Rick Se ler
John Eissin er (collector)
John Owens (facilitator)
Tim Caldwell (ex- officio)
Main Street (ex- officio)
NON - MOTORIZED
TRANSPORTATION
ADVISORY BOARD (9)
UPTOWN PARKING
STRATEGIES COMMITTEE
PARK & RECREATION
ADVISORY BOARD (7)
Chauncey Tudhope- Locklear
Geoff Masci
Barbara McColgan Pastore
Owen Fairbank
David King
Marilyn Muller
Bly Windstorm
Julian Ray
Monica Mick -Hager
Jane Whicher
Ian Keith
Patsy Caldwell
Peter Lauritzen
Bob Alei
VACANT
Andrew Reding
Sally Chapin
Brenda McMillan
Pat Teal
Pat Scott
Pat Ryan
Chris R. Jones
Ken Clow /Dave Peterson/Rick Sepler
Jolly Wahlstrom
City of Port Townsend
Citizens Advisory
PLANNING COMMISSION
HOUSING NEEDS ASSESSMENT
ADVISORY GROUP
PEG ACCESS
COORDINATING
COMMITTEE 8
VACANT
L. Katherine Baril
John Watts
Harriet Capron
Mike Blair
David Kin
Bill LeMaster
Zoe Durham
Mark Welch
VACANT
Steve Emery
Julian Ray
George Unterseher
Linda Germau
Theresa Percy
Kristen Nelson
Sandy Hershelman
Tom O stall
Jerauld Fry
Kathy McKenna
Gary Nelson
Julian Ray
Steve Pa sse
Karen Nelson
Steven Emery
David R m h
Kitti deLon (Producers Rep)
Michelle Sandoval
David Sullivan
SHORELINE ADVISORY
GROUP
SIGN CODE
REVIEW COMMITTEE
ALTERNATIVE
ELECTRIC MANAGEMENT
COMMITTEE
Steve Chapin
Michelle Sandoval
George Randels
Andy Gale
VACANT
Larry Crockett
Kevin Harris
Brian Murray
BOCC appointment
Gary Kennedy
Sheila Westerman
Kees Kolff
David King
Ken Radon
Andrew Reding
Dave Robison
J. Briar Kolp
Crispin Hollinshead
Heida Diefenderfer
Kim Sands
Jeff Randall
Larry Crockett
alt. Ken Radon (ex- officio)
Mark Dumond
Communications/Fiberoptics
appointment
Michelle Sandoval (ex- officio)
Coila Sheard
Je kerman
Cindy Thayer (ex- officio)
Jim Manier
Bill Wise
Ted Labbe (ex- officio)
Albert Mendez
Tribes appointment
Kate Burke (ex- officio)
Marsha Moratti
Judy Surber (staff)
Joel Colby (ex- officio)
Malcolm Dorn
Randi Thurston (ex- officio)
Lois Sherwood
Hugo Flores (ex- officio)
Suzy Carroll
SHORELINE AD -HOC
COMMITTEE
HOUSING ACTION PLAN
NETWORK COMMITTEE
Jeffree Stewart
David Rymph
Randi Thurston
L. Katherine Baril
Sam Gibboney
Al Cairns
Richard Berg
Sandy Hershelman
David King
Dan McMilan
Monica Mick -Hager
Susan Miller
Owen Fairbank
Kees Kolff
Judy Surber (staff)
Michael Rody
Phil Johnson
Michelle Sandoval
Judy Surber (staff)
City of Port Townsend
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 2008 is estimated at $15,000,000 as
compared to $25,000,000 in 2007. 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 $1.56 per $1,000
of assessed valuation for 2008.
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. This Initiative
was found unconstitutional by the state
supreme court in 2007, but the legislature
enacted this requirement with House Bill
City of Port Townsend
2416.
In November of 1997, the voters of the state
approved Referendum 47, which sets limits
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 2.084 percent for
2008.
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 2008 2007 2006 2005 2004
PUD $0.08929
Port $0.17304
City EMS $0.31785
Hospital $0.26360
County $1.29898
City Gen. $1.56180
State $2.04050
Local Sch. $2.31895
County Fu. $0.04054
Totals $8.10455
$0.10498
$0.21000
$0.31659
$0.34282
$1.52245
$1.40629
$2.35345
$2.06897
$0.04752
8.36641
$0.10826
$0.22038
$0.31544
$0.36373
$1.57006
$1.40629
$2.55206
$2.24764
$0.04900
8.81417
$0.09880 $0.10570
$0.22822 $0.22822
$0.44585 $0.43941
$0.41705 $0.11526
$1.76250 $1.76360
$1.39798 $1.97334
$2.76464 $2.81487
$3.11351 $3.40501
$0.05388 $0.05555
$10.81370 $11.19749
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.
2.00%
1941
Rate
City EMS Levy
Assessed
Property
Per
1965
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
2008
$1,221,864,640
$1,908,308
$1.56180
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.
2.00%
1941
3.00%
City EMS Levy
3.30%
1959
4.00%
1965
Rate
1967
Assessed
Property
Per
1979
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
2008
$1,221,864,640
$388,370
$0.31785
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,
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
$1,658,833
2008*
$1,700,000
* = 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.
City of Port Townsend 9
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
$646,752
2008*
$636,076
* = 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 2008 estimated population is
8,865.
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
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
City of Port Townsend 10
General Fund Revenues
areas. If a city chooses not to levy its
maximum, the county captures the
difference to the 6 percent lid.
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
$279,457
2008*
$312,277
* = estimated
City of Port Townsend 11
Fund Summary
Fiscal Year 2008
Funds
Operating Funds
General Fund
Public Works Admin & Engineering Fund
Library Fund
Community Services Fund
Fire & EMS Services Fund
LID #1
LID #2
Drug Enforcement
Contingency Fund
Street Fund
Lodging Tax Fund
CDBG Fund
Water Sewer Fund
Stormwater Fund
Equipment Rental Fund
Firemen's Pension Fund
Operating Fund Subtotals
Capital, Debt, & Trust Funds
Capital Improvement Fund
SDC Fund
Transmission Line Replacement Fund
G.O. Debt Service Fund
78 Water Sewer Revenue Bond Fund
92/98 Water Sewer Revenue Bond Res. Fund
92 Water Sewer Revenue Bond Red. Fund
Utility Construction Fund
NW Maritime Center Agency Fund
Golf Course Fund
1/01/2008
1 /01 /2009
Estimated
2008 2008 Beginning
Fund
Estimated Estimated Fund
Balance
Revenues Appropriation Balance
$ 346,479
$ 7,595,944
$ 7,451,360 $
491,063
0
1,114,113
1,104,938
9,175
6,701
771,028
771,028
6,701
(18,414)
839,166
820,752
-
3,060
1,209,549
1,209,549
3,060
35
-
-
35
20
-
-
20
659
2
-
661
167,056
6,682
-
173,738
154,030
736,161
889,675
516
203,207
350,604
352,395
201,417
75,721
13,030
50,000
38,751
3,583,924
4,378,351
5,727,100
2,235,175
332,030
447,377
709,390
70,017
345,314
1,035,093
808,219
572,187
310,097
92,626
83,600
319,123
$ 5,509,920
$18,589,724
$ 19,978,006 $
4,121,638
207,005
2,870,500
2,925,500
152,005
235,316
347,413
550,000
32,729
3,551,905
192,076
55,000
3,688,982
58,989
659,497
658,138
60,348
49,002
26,085
24,125
50,963
433,180
17,327
-
450,508
47,356
604,644
602,750
49,250
48,044
1,420,922
1,419,000
49,966
2
154,000
154,000
2
10,000
20,400
11,000
19,400
Memorial Fund 21,010 840 18,000 3,851
Capital, Debt, & Trust Fund Subtotals $ 4,661,810 $ 6,313,704 $ 6,417,513 $ 4,558,002
Grand Totals $ 10,171,730 $24,903,429 $ 26,395,519 $ 8,679,640
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 12
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General Fund Summary
Budget Budget Contribution
Estimated Estimated To
Revenues Expenditures Fund Balance
Estimated Beginning Fund Balance $ 346,479
General Fund Departments
City Council
$ 5,974,092 $
91,458 $
5,882,634
City Manager
-
221,398
(221,398)
City Attorney
-
341,479
(341,479)
City Clerk
4,500
230,044
(225,544)
Planning Department
60,000
212,258
(152,258)
Development Services
358,427
577,131
(218,704)
Finance
726,667
319,524
407,143
Police Admin
56,531
592,356
(535,825)
Police Operations
343,477
1,896,308
(1,552,831)
Police Training
-
7,840
(7,840)
City Facilities
16,000
309,696
(293,696)
Public Restrooms
-
7,312
(7,312)
Safety Committee
-
1,100
(1,100)
Non - Departmental
-
112,062
(112,062)
PEG TV Department
56,250
56,021
229
Transfer -out Debt Service
-
171,000
(171,000)
Transfer -out Community Services
-
724,166
(724,166)
Transfer -out Library
-
759,028
(759,028)
Transfer -out Fire /EMS
-
821,178
(821,178)
$ 7,595,944 $
7,451,359 $
144,585
Estimated Ending Fund Balance $ 491,064
General Fund Balance Reserve % achieved 6.5%
City of Port Townsend 14
General Fund Estimated Revenues
General Fund Revenue Summary by Category
Increase
Estimated Revenues 2008 2007 (Decrease)
Taxes
$5,711,094
$5,426,160
$
284,934
Licenses & Permits
364,527
525,850
$
(161,323)
Intergovernmental
186,235
187,404
$
(1,169)
Charges for Services
1,194,238
1,216,396
$
(22,158)
Fines & Forfeits
113,200
107,300
$
5,900
Miscellaneous Receipts
26,650
28,583
$
(1,933)
Operating Transfers -in
-
-
$
-
Totals $7,595,944 $7,491,693 $ 104,251
City of Port Townsend 15
General Fund Estimated Revenues
General Fund Taxes by Category
Property taxes
$ 1,741,874
Retail sales taxes
1,813,800
Private utility taxes
695,518
Public utility taxes
672,650
Business & occupation taxes
636,076
Leasehold excise taxes
105,176
Cable franchise taxes
46,000
Total $ 5,711,094
General Fund Taxes by Category
Leasehold excise
taxes
Cable franchise
2%
taxes
1%
Business &
occupation taxes
Property taxes
11 %
30%
Public utility taxes
12%
Private utility
taxes
12%
Retail sales taxes
32%
City of Port Townsend 16
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General Fund Summary
Category of Expenditure
General Government
Economic Environment
Public Safety
Transfers: Library, Community Services, Debt & Fire /EMS
Object of Expendidture
Personnel costs
Operating costs
Intergovernmental costs
Capital Outlays
Interfund transfers out
$ 1,363,258
1,116,225
2,496,504
2,475,371
Total $ 7,451,359
$ 3,210,053
881,742
539,941
25,000
2,475,371
Total $ 7,451,359
City of Port Townsend 18
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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 22
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:
Ending General Fund Balance
(Policy amount needed = 5% to 8 %)
General Fund Balance - City Council Amount Reserved
(Policy amount needed = 1 %)
General Fund Balance -total Ending Fund Balance
Contingency Fund Balance as a percent
of General Fund Estimated Revenues
(Policy amount needed = 2 %)
Notes:
1.
Budget Budget
Year Year Increase
2008 2007 <Decrease>
$ 4,890,245 $ 4,724,343 $ 165,902
6,000
6,000
-
250
250
-
1,058,697
1,097,968
(39,271)
12,900
6,250
6,650
(5,876,634)
(5,689,863)
(186,770) Note 1
$ 91,458
$ 144,947 $
(53,489)
$ 91,458 $ 144,947 $ (53,489)
$ 91,458 $ 144,947 $ (53,489)
$ 48,537 $
48,864 $
(327)
37,921
84,083
(46,161)
5,000
12,000
(7,000)
$ 91,458 $
144,947 $
(53,489)
U.J %0
These revenues are collected to provide City services through all General Fund departments, including
=und Equity Transactions.
City of Port Townsend 23
City Manager
Port Townsend I
Citizens
City Council
City Manager Citizen Boards and
Commissions
Administrative
Assistant
City Attorney City Clerk
Police I I I Public Works
Planning I I I Finance
Library I I I Development
m Services
Community I I I Public
Services n Utilities
City of Port Townsend 24
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.
Mission Statement:
The administration's mission is to
equitably carry out the legislative goals,
policies, and programs of the City of
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
Port Townsend within an atmosphere of
mutual trust and respect.
Budget Budget
Year Year Increase
2008 2007 <Decrease>
$ 222,498 $ 218,351 $ 4,147
$ 1,100 $ 1,100 $ -
221,398 217,251 4,147
$ 222,498 $ 218,351 $ 4,147
$ 206,778
$198,740 $
8,038
14,220
17,611
(3,391)
1,500
2,000
(500)
$ 222,498
$ 218,351 $
4,147
City of Port Townsend 25
City Attorney
City of Port Townsend 26
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 2008 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 27
City Attorney
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
Budget Budget
Year Year Increase
2008 2007 <Decrease>
$ 341,479 $ 332,558 $ 8,921
$115,668 $110,000 $ 5,668 Note 1
225,811 222,558 3,253
$ 341,479 $ 332,558 $ 8,921
$181,883
$174,049 $
7,834
43,928
48,509
(4,581)
115,668
110,000
5,668
$ 341,479
$ 332,558 $
8,921
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 28
City Clerk
City Manager
City Clerk
Civil Service
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
Deputy Clerk
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 29
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 2007
Provided agendas, packets, and minutes
for all council meetings and committee
meetings.
Used grant funding to provide microfilm
reader on site for archival records.
Worked with IT to upgrade electronic
imaging system with a direct link to
web site.
Coordinated all appointments to
advisory boards and commissions.
Revised Civil Service Rules.
Fulfilled public records requests,
including several major ones requiring
multiple installments.
Goals and Obiectives 2008
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, including
provision of Council packets on line.
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
2005
2006
2007
2008
Clerk
1
1
1
est
Meetings
1
1
1
1
staffed
116
115
100
100
Civil
1 2
1 2
1 2.1
2.1
Service
1
2
3
3
Testing
Agenda
212
135
184
180
Bills
Council
2286
1,700
2,052
2,000
Corres .
Staffing FTE
Position
2005
2006
2007
2008
Clerk
1
1
1
1
Deputy
1
1
1
1
CC
video
0
0
.1
.1
Total
1 2
1 2
1 2.1
2.1
City of Port Townsend 30
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
2008 2007 <Decrease>
$ 225,544 $ 219,697 $ 5,847
4,500 4,500 -
$230,044 $224,197 $ 5,847
$ 230,044 $ 224,197 $ 5,847
$230,044 $224,197 $ 5,847
$175,830
$161,278 $
14,552
53,214
56,111
(2,897)
1,000
6,808
(5,808)
$230,044
$224,197 $
5,847
1.96%
2.01%
-0.05%
City of Port Townsend 31
Planning Department
City of Port Townsend 32
Planning Department
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 2008
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:
• Facilitate the development of the
Upper Sims Way / Howard Street
Strategy and Implementation Plan.
• Facilitate the Town Meeting process
to address long -term issues in the
community and inform the Mid -Cycle
review process for the Comprehensive
Plan.
Facilitate the public and
environmental review process for the
City's Transportation Plan.
• Facilitate the Uptown Parking and
Design Strategies process as identified at
the Uptown Charette.
• Address short and long -term issues
associated with Washington State Ferries
service to Port Townsend.
• Prepare revisions to the Port
Townsend Municipal Code for
consideration by Planning Commission,
Council and the Community. Focus area
for proposed revision will be: Sign Code
standards, teardowns and "megahomes ".
• Facilitate the implementation of the
Housing Action Plan.
• Investigate the potential for municipal
provision of electrical power service in
Port Townsend.
• Coordinate with the Department of
Natural Resources on possible
amendments to the City's Harbor Area
pursuant to the SMP update
• Support the Climate Action
Committee in developing local
approaches to reduce greenhouse gas
emissions.
Assist Development Services
permitting function on a project-specific
basis.
City of Port Townsend 33
Planning Department
Revenues By Program
General Fund support
Planning Services
Misc Revenues
Intergovernmental
Total Revenues
Expenditures By Program
Planning Services
Total Expenditures
Expenditures by Object
Personnel
Operating Expenditures
Capital Outlay
Total Expenditures
Percent coverage of expenditures by revenues
Budget
Budget
Year
Year
Increase
2008
2007
<Decrease>
$ 152,258
$ 189,392
$ (37,134)
60,000
-
60,000
$ 212,258
$ 189,392
$ 22,866
$ 212,258 $ 189,392 $ 22,866 Note 1
$ 212,258 $ 189,392 $ 22,866
$ 192,990 $ 160,362 $ 32,628
19,268 29,030 (9,762)
$ 212,258 $ 189,392 $ 22,866
28.27% 0.00% 28.27%
Starting in 2008, Special Projects was segregated as the new Planning Department.
City of Port Townsend 34
Department of Development Services
Administration and
Customer Services
Counter
Administrative
Assistant
City Manager
Development Services Director
Assistant Director
Land Use I Public
Permitting Rights -of -Way
Permitting
Land Use I Public Works
SpecialistI u Development Review
SpecialistI
Land Use I Public Works
Specialist LEI Development Review
Specialist H
Building Official I Senior I Development
Building Permitting Planner 11 Review Engineer
City of Port Townsend 35
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 36
Department of Development Services
Revenues By Program
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
2008
2007
<Decrease>
$ 218,704
$ 349,654
$ (130,949)
312,277
275,349
36,928
32,000
43,750
(11,750)
14,000
2,000
12,000
150
3,200
(3,050)
$ 577,131 $ 673,953 $ (96,821)
$ 577,131 $ 673,953 $ (96,821)
- - - Note 1
$ 577,131 $ 673,953 $ (96,821)
$ 405,800 $ 563,243 $ (157,443)
170,331 110,710 59,621
1,000 - 1,000
$ 577,131 $ 673,953 $ (96,821)
62.10% 48.12% 13.99%
>tarting in 2008, Special Projects was segregated as the new Planning Department.
City of Port Townsend 37
Police Department
City Manager
I Police Chief
Administrative Patrol I Patrol Admin Patrol
Supervisor Sergeant Sergeant Sergeant Sergeant
Squad A Squad B
Police Clerks Patrol Officers Patrol Officers Citizen School Liasion
Volunteers Bike Safety
Code Enforcement
Detective
Police Reserve
Officers
Police Cadets
City of Port Townsend 38
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.
The Chief is assisted by one administrative
sergeant.
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. (city police
department contracts with Jefferson
County for Jail and Dispatch services.)
PATROL
Currently consists of three uniformed
sergeants and ten uniformed officers. The
Patrol Division is the `backbone' of the
police operation and the "face" of the police
department to the public. 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. 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.
2008 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 39
Police Department
• Bolster the Investigative Division
to include an additional detective
to aggressively pursue felony
crime suspects.
• Streamline the Patrol Division
staffing schedule to put more
officers on the road during
historically, understaffed hours,
as well as times of increased call
for service volume.
City of Port Townsend 40
Police Department
Expenditures By Proaram
Administration
Budget
Budget
32,762
Operations
Year
Year
Increase
Training
2008
2007
<Decrease>
Revenues By Program
$ 2,496,504
$ 2,535,550 $
(39,046)
General Fund support
$ 2,096,496
$ 2,136,980
$ (40,484)
Court Appointed Inmate fees
-
-
-
Fines
107,200
108,000
(800)
Grants
7,500
17,605
(10,105)
Law enforcement services
26,000
26,000
-
Retail Sales Taxes - Criminal Justice
113,800
112,708
1,092
Public Utility Taxes - Water, Sewer,Storm, Garbage
87,737
79,844
7,893
Criminal Justice Taxes
12,305
10,060
2,245
Liquor Excise Taxes
41,666
40,212
1,454
Motor Vehicle Taxes
2,000
1,940
60
Miscellaneous
1,800
2,200
(400)
Total Revenues
$ 2,496,504
$ 2,535,550
$ (39,046)
Expenditures By Proaram
Administration
$ 592,356
$ 559,594 $
32,762
Operations
1,896,308
1,968,956
(72,648) Note 1
Training
7,840
7,000
840
Total Expenditures
$ 2,496,504
$ 2,535,550 $
(39,046)
Expenditures by Obiect
Personnel
$1,637,715
$ 1,555,262 $
82,453
Supplies
853,789
975,288
(121,499)
Capital Outlay
5,000
5,000
-
Total Expenditures
$ 2,496,504
$ 2,535,550 $
(39,046)
Percent of coverage of expenditures by revenues
16.02%
15.72%
0.30%
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 41
Finance Department
City Manager
Finance Director
Deputy I I Information Technology
Finance Director Administrator
Customer I I Accounting &
Services Treasury
Utility Billing Accounting
and B &O Taxes Assistant
Clerk I Accounts Payable
Utility Billing Payroll/
and B &O Taxes Benefits
Clerk I Administrator
Grants &
Contract Compliance
Specialist
City of Port Townsend 42
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.
2007
Accomplishments
• Successfully completed the annual audit
by the State Auditor; and
• Closed out Fire Hall and City Hall
capital project funds; and
• Enhanced customer service information
available on city web page; and
• Completed equipment rental rate study
for fleet and information technology;
and
• Completed cost of service analysis for
water /sewer fund utilities; and
• Designed and implemented a new
treasury management system.
2008 Goals and Objectives
In 2008, we will be establishing necessary
project accounting for Upper Sims Way LID
projects and reporting for project costs.
In addition to establishing the accounting for
the project, it will require interim financing
and long term financing to pay for
construction costs.
Enhancing the capital project cost system
and developing new reporting methods will
be a focus this year.
Goal: Determine financing plan for
Upper Sims Way capital projects.
• Work with Public Works to develop
preliminary project costs; and
• Establish project accounting records;
and
• Develop financing strategy for project.
Goal: Implement new capital project
reporting system.
• Design project reporting system that will
be network based; and
• Train staff to utilize new system.
Goal: Continue to enhance information
availability on the city web page.
• Utility customer service information;
and
• Utility payments via other payment
methods, ACH automatic debit, and
Internet payments.
Goal: Continue to improve financial
reporting of the city's revenues,
expenditures, and financial condition.
City of Port Townsend 43
Finance Department
$260,837
$225,888 $
34,949
• Strive for excellence in both budgeting
55,937
62,269
(6,332)
and financial reporting; and
2,750
2,750
-
• Continue to improve financial reporting
$ 319,524
$ 290,907 $
28,617
of the city's revenues, expenditures, and
Percent coverage of expenditures by revenues
227.42%
financial condition.
-27.71%
Budget
Budget
Year
Year
Increase
2008
2007
<Decrease>
Revenues By Program
B &O tax collections
$636,076
$646,038
$ (9,962)
Business & Other Licenses
40,000
46,000
(6,000)
Interfund Services
40,591
38,271
2,320
Investment income
10,000
11,883
(1,883)
Total Revenues
$ 726,667
$ 742,193
$ (15,526)
Expenditures By Program
City Financial Services $ 319,524 $ 290,907 $ 28,617
Total Expenditures $ 319,524 $ 290,907 $ 28,617
Expenditures by Obiect
Personnel
$260,837
$225,888 $
34,949
Operating Expenditures
55,937
62,269
(6,332)
Capital Outlay
2,750
2,750
-
Total Expenditures
$ 319,524
$ 290,907 $
28,617
Percent coverage of expenditures by revenues
227.42%
255.13%
-27.71%
City of Port Townsend 44
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 2008, 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.
Revenues By Program
General Fund support
Interfund maintenance charges- Lodging Tax Fund
Federal grants
Custodial Services
Total Revenues
Expenditures By Program
Public Restrooms
City Hall and Facilities
Total Expenditures
Expenditures by Obiect
Personnel
Operating Expenditures
Capital Outlay
Total Expenditures
Percent of coverage of expenditures by revenues
Budget Budget
Year Year Increase
2008 2007 <Decrease>
$ 301,008 $ 210,704 $ 90,304
16,000 10,000 6,000
- 6,442 (6,442)
$ 317,008
$ 227,145 $
89,863
$ 7,312
$ 7,200 $
112
309,696
213,504
96,192
$ 317,008
$ 220,704 $
96,304
$ 83,572
$ 75,199 $
8,373
231,436
139,005
92,431
2,000
6,500
(4,500)
$ 317,008
$ 220,704 $
96,304
5.05%
4.53%
0.52%
City of Port Townsend 45
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
Revenues By Program
General Fund support
Grants - Interagency for Outdoor Recreation
Total Revenues
Expenditures By Program
Intergovernmental Services
Reserve (medical benefits, garbage utility retiree)
Total Expenditures
County were listed here. In 2006, the city
assigned the county services to specific city
departments to manage. The expenditures
remaining are for benefit reserves, and other
state agency charges.
Budget Budget
Year Year Increase
2008 2007 <Decrease>
$ 112,062 $ 57,529 $ 54,533
$ 112,062 $ 57,529 $ 54,533
3,969 3,935 $ 34 Note 1
108,093 53,594 54,499
$ 112,062 $ 57,529 $ 54,533
Expenditures by Object
Intergovernmental Services - Jefferson County contract $ - $ - $ - Note 1
Operating Expenditures 112,062 57,529 54,533
Total Expenditures $ 112,062 $ 57,529 $ 54,533
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 46
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
contract station manager. 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
City of Port Townsend 47
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
2008 2007 <Decrease>
46,000 48,219 (2,219)
6,250 8,850 (2,600)
4,000 4,100 (100)
$ 56,250 $ 61,169 $ (4,919)
$ 42,503 $ 47,569 $ (5,066)
- 235 (235)
13,518 13,518 -
$ 56,021 $ 61,322 $ (5,301)
$ 229 (1531 $ 382
100.0% 100.0% 0.0%
City of Port Townsend 48
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
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.
Interfund Subsidies - Transfer out to Bond 2005 Fund
Interfund Subsidies - Transfers -Out to Street Fund
Interfund Subsidies - Transfers -Out to Emergency Services Fund
Interfund Subsidies - Transfers -Out to Library Fund
Interfund Subsidies - Transfers -Out to Community Services Fund
Total Other Financing Uses
Total Fund Equity and Other Financing Uses
Notes:
Budget Budget
Year Year Increase
2008 2007 <Decrease>
$ 59,741 $ 58,348 $ 1,393 see Note 1
431,322 288,131 143,191
$ 491,063 $ 346,479 $ 144,584
$ 171,000 $ 171,000 $
821,178
819,000
2,178
759,028
714,847
44,181
724,166
659,089
65,077
$ 2,475,371
$ 2,363,935 $
111,436
$ 2,966,434 $ 2,710,414 $ 256,020
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 49
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 budgets ten special revenue funds:
• Drug Enforcement and Education Fund
• Contingency 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
obligation bonds or revenue bonds issued for
City of Port Townsend 50
Special Revenue Funds
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 %.
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
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.
City of Port Townsend 51
Special Revenue Funds
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 $5,000,
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
• 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
City of Port Townsend 52
Special Revenue Funds
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 53
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
Contingency Fund
Revenues
Property Tax
Investment Interest
Total Revenues
Expenditures
Estimated Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
Budget
Year
2008
Budget
Year Increase
2007 <Decrease>
2 $ - $ 2
$ 659 $ 659 $ -
2 - 2
$ 661 $ 659 $ 2
Budget
Budget
Year
Year
Increase
2008
2007
<Decrease>
$ 6,682
$
6,180
502
$ 6,682
$
6,180
$ 502
$ 167,056 $ 160,876 $ 6,180
6,682 6,180 502
$ 173,738 $ 167,056 $ 6,682
City of Port Townsend 54
Special Revenue Funds
Community Development Block Grant Fund
Revenues
Program Income
Investment Interest Income
Total Revenues
Expenditures
Community Development Loans
Total Expenditures
Estimated Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
Revenues
Interest Income
Water SDCs -City
Water SDCs- Outside city
Sewer SDCs
Total Revenues
Expenditures
Residual Equity Transfers
Interfund Subsidies (Water)
Interfund Subsidies (Sewer)
Total Expenditures
Budget Budget
Year Year Increase
2008 2007 <Decrease>
$ 10,001 $ 16,000 $ (5,999)
3,029 4,480 (1,451)
$ 13,030 $ 20,480 $ (7,450)
$ 50,000 $ 25,000 $ 25,000
$ 50,000 $ 25,000 $ 25,000
$ 75,721 $ 80,241 $ (4,520)
(36,970) (4,520) (32,450)
$ 38,751 $ 75,721 $ (36,970)
System Development Charge Fund
Estimated Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
Budget Budget
Year Year Increase
2008 2007 <Decrease>
$ 9,413 $ 25,092 $ (15,680)
180,000 180,202 (202)
13,000 13,000 -
145,000 142,382 2,618
$ 347,413 $ 360,676 $ (13,263)
$ - $ 100,000 $ (100,000)
165,000 280,000 (115,000)
385,000 335,000 50,000
$ 550,000 $ 715,000 $ (165,000)
$ 235,316 $ 589,640 $ (354,324)
(202,587) (354,324) 151,737
$ 32,729 $ 235,316 $ (202,587)
City of Port Townsend 55
Special Revenue Funds
Lodging Tax Fund
Expenditures
Professional Services -PT Chamber
Budget
Budget
$
72,500
Year
Year
Increase
2008
2007
<Decrease>
Revenues
(5,000)
Professional Services -Other
Hotel Motel Taxes
$ 342,476
$ 343,322
$ (846)
Investment Interest
8,128
6,350
1,778
122,850
Total Revenues
$ 350,604
$ 349,672
$ 932
Expenditures
Professional Services -PT Chamber
$
66,000
$
72,500
$
(6,500)
Professional Services -PAW
45,000
50,000
(5,000)
Professional Services -Other
-
-
-
Advertising
125,000
122,850
2,150
Advertising -Joint Marketing
20,000
20,000
Communications
5,000
6,000
(1,000)
Miscellaneous - Special Events
32,000
34,500
(2,500)
General Fund Overhead Charges
16,000
16,000
-
Interfund Services & Charges - Public Restrooms
16,000
10,000
6,000
Interfund Subsidies - McCurdy Pavilion debt service
21,412
22,000
(588)
Interfund Subsidies - PT Marine Science Center debt
5,983
6,000
(17)
Total Expenditures
$
352,395
$
359,850
$
(7,455)
Estimated Beginning Fund Balance
$
203,207
$
213,385
$
(10,178)
Increase <Decrease> in Fund Balance
(1,791)
(10,178)
8,387
Estimated Ending Fund Balance
$
201,417
$
203,207
$
(1,791)
City of Port Townsend 56
Special Revenue Funds
Fire and Emer2ency Services Fund
Revenues By Program
General Fund support
EMS Levy
Residual Equity Transfer in
Total Revenues
Expenditures By Program
Fire
Emergency Medical Services (EMS)
Contract Emergency Services
Total Expenditures
Expenditures by Object
Personnel
Operating Expenditures
Intergovernmental Charges -EJFR
Capital Outlay
Total Expenditures
Estimated Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
Notes 1
Budget Budget
Year Year Increase
2008 2007 <Decrease>
$ 821,178 $ 819,000 $ 2,178
388,371 382,500 5,871
- 10,248 (10,248)
$ 1,209,549 $ 1,211,748 $ (2,199)
$ - $ 13,359
$
(13,359)
- 21,920
$
(21,920)
1,209,549 1,183,500
26,049
$ 1,209,549 $ 1,218,779
$
(9,230)
$ - $ 32,235
$
(32,235)
- 3,044
(3,044)
1,209,549 1,183,500
26,049 Note 1
$ 1,209,549 $ 1,218,779 $ (9,230)
3,059.81 10,091.12 (7,031.31)
- (7,031.74) 7,031.74
$ 3,059.81 $ 3,059.38 $ 0.43
Starting in 2007, all fire employees and fire apparatus was transferred to the new
;onsolidated fire district, East Jefferson Fire Rescue. The city contracts directly for fire
ind emergency medical services from this new fire district.
City of Port Townsend 57
Special Revenue Funds
Community Services Fund
Revenues By Program
General Fund support
Charges for services - pool
Rental income
Miscellaneous event revenues
Donations
Total Revenues
Expenditures By Program
Other Contract Service Providers
Parks Maintenance
Recreation
Pool
Interfund Charges
Events Coordination
Total Expenditures
Expenditures by Object
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
2008 2007 <Decrease>
$ 724,166 $ 659,089 $ 65,077
99,000 75,000 24,000
10,000 8,000 2,000
6,000 6,207 (207)
$ 839,166 $ 748,296 $ 90,870
$ 80,605 $
86,855 $
(6,250)
284,758
250,307
34,451
91,564
91,564
-
224,645
215,250
9,395
77,366
74,977
2,389
61,814
47,757
14,057
$ 820,752 $
766,710 $
54,042
$ 406,923 $ 351,135 $ 55,788
413,329 415,074 (1,745)
r1nn r1nn
$ S2U, /b2 $ ibb, / 1 U $ b4,U42
$ (18,414) $ (0) $ (18,414)
18,414 (18,414) 36,828
$ (0) $ (18,414) $ 18,414
Vote 1: Prior to 2005, the Community Services Fund was included as various departments of the
3eneral Fund.
City of Port Townsend 58
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.
2007 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 and uptown sidewalks to prevent
tripping hazards. Spent approximately 40
hours doing this work.
Chip sealed 0.772 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.
Dug out 230 feet by 8 feet of asphalt on
Washington Street between Madison and
Monroe ROW'S and repaved with two inches
of new asphalt to repair settling in this section
City of Port Townsend 59
Street Fund
of roadway (Work done by Lakeside
Industries).
Dug out 30 x 6 feet of asphalt on Washington
Street between Tyler and Polk Streets and
repaved with two inches of new asphalt to
repair settling in this section of roadway
(Work done by Lakeside Industries).
Prepared a reclamation plan for submittal to
the Washington State Department of Natural
Resources for the City's Cape George Gravel
Pit. (Work done by Parametrixs out of
Bremerton).
City of Port Townsend 60
2007 as of
Street Division Performance Measures
2005
2006
2008 Est.
10/31/07
Citizen concern /requests received
245
307
161
150
Painting of crosswalks, curbs, and
parking stalls Time Spent, Hrs.
500
500
500
500
Miles of gravel road maintained twice a
7.0
6.4
5.17
5.0
year
Miles of roadway maintained in the City.
76.9
76.9
78
80
Miles of road re- striped —one time per
40
40
40
40
year
Street Shoulders - Miles pulled
1.5
1.0
0.5
2
Right -of -Way chip sealed or Paved
0.772 Chip
1.5
1.1
0.80
Depending on
(Miles)
Sealed
Funding
City of Port Townsend 60
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
2008
2007
<Decrease>
92,906
112,766
(19,860)
222,423
213,653
8,770
497,176
437,492
59,684
1,000
26,000
(25,000)
6,161
-
6,161
9,100
-
9,100
300
-
300
$ 736,161 $ 677,145 $ 59,015
$ 540,675 $ 507,577 $ 33,098
349,000 116,962 232,038
$ 889,675 $ 624,539 $ 265,136
$ 889,675 $ 624,539 $ 265,136
$ 154,030 $ 101,423 $ 52,606
(153,514) 52,606 (206,120)
$ 516 $ 154,030 $ (153,514)
City of Port Townsend 61
72,800
72,800
-
41,000
41,500
(500)
92,906
112,766
(19,860)
151,903
149,567
2,336
349,000
116,962
232,038
182,066
130,944
51,122
$ 889,675 $ 624,539 $ 265,136
$ 154,030 $ 101,423 $ 52,606
(153,514) 52,606 (206,120)
$ 516 $ 154,030 $ (153,514)
City of Port Townsend 61
Library Fund
Library Support I
Network
Library Board of
Trustees
Public Library
Foundation
Youth Services
Youth Services
Librarian
(1 FTE)
Senior Library
Associate
(0.75 FTE)
Library Associate
(0.5 FTE)
City Manager
Library Director
Friends of the
Port Townsend
Library
Port Townsend
Library
Volunteers
Circulation Services
Administrative
Assistant/
Circulation /Co.
(1 FTE)
Library Associate
Circulation
(0.75 FTE)
Library Assistant
(0.5 FTE)
Library Page/
(1 FTE)
Information /Technical Services
Information &
Technical Services
Librarian
(1 FTE)
Associate
Librarian
(0.5 FTE)
Library Associate
(0.75 FTE)
Processing
Technician
(1 FTE)
City of Port Townsend 62
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
The library has almost 60,000 items including books,
magazines and newspapers, videos /dvds, audio
books, music cds, and online reference databases
which offer many full text articles covering a broad
range of topics. The Maritime Resource Center is a
major collection of maritime books, videos, and
magazines, with a focus on boat building and design.
Interlibrary Cooperation
The library participates and shares an automated card
catalog and circulation system with CLAN
(Cooperative Libraries Automated Network) a
consortium which includes Jefferson County Library,
and Quilcene and Brinnon School libraries. The
library shares in providing courier services between
the two public libraries. Interlibrary loan items may
be borrowed from libraries outside CLAN through
OCLC a national interlibrary loan network.
Technology
The library provides computer software and public
access to the Internet. Information about the library,
access to the library catalog, useful links, current
information about special programs and upcoming
events, and additional library services are made
available on the library's web site.
Public Programs
The library offers a continuing series of programs for
adults, teens, and children including a community
read, special interest topics, workshops, story hours,
concerts, well -known authors and illustrators, book
discussion groups, summer reading, homework help,
and curriculum support.
Information Services
The library has a knowledgeable staff that provides
reference and research assistance, readers' advisory
for popular materials, and training in the use of
reference databases.
Operations
The library's collection management and
administrative team provides collection development,
book processing, cataloging, outreach and program
planning, and fund raising.
2007 Accomplishments
As the Port Townsend Public Library ends 2007, it
experienced the busiest year yet in its history.
Circulation rose from 225,449 in 2006 to an
estimated 236,956 in 2007 with October boosting an
all time monthly high of 22,000 items checked out.
Consequently, the Port Townsend Public Library has
earned for a third year in a row the status of highest
circulation per capita of all public libraries in the
State of Washington. The library is very fortunate to
have the generous support from the Friends of the
Port Townsend Public Library and the Port
Townsend Public Library Foundation to help sustain
this high level of public service to the community.
1. The Library facilities are accessible, flexible,
inviting, and functional to meet the community
needs.
• Completed facilities assessment study and
created the design direction for the library
capital expansion /improvement project. City
Council approved this study and capital
project and planning is underway to
formulate a funding strategy that utilizes
private and public resources.
• Rearranged the Popular Materials Room to
improve collections access and to create a
distinct area for teens.
• Added two shelving units in the nonfiction
area to accommodate collection growth and
oversize materials.
2. The Library collections in all formats are
developed and managed to meet the diverse
needs of all users.
• Weeded adult nonfiction and strengthened
targeted subject areas including aviation,
alternative energy, animal husbandry, and
educational references.
City of Port Townsend 63
Library Fund
• Increased young adult, Large Print, audio
book collections. Young Adult circulation
increased by 32 %.
3. The Library will strengthen its role as a
community resource through the development of
programs and services and the creation of
community and professional partnerships.
Received just under $50,000 in support from
both public and private sources to support
public programs, equipment and new
materials. Included was a grant for the design
and production of informational materials
(brochures, posters, bookmarks, rack cards,
dvd) to better inform the public about library
services, programs, and resources.
Developed new and expanded existing
programming for children: Baby Book Lapsit
(0 -12 months); Wobbler Time (12 -24
months) and Pre - school Storytime (3 -5
years).
For teens: Teen Advisory Board, Teen
Writer's Group, and Teen Cafe;
For adults: Adventures in Learning, an
annual thematic program collaboration with
the Jefferson County Library, Community
Read /One Book -One City, popular author
programs, and Books on Wheels, a home
delivery service. The library offered a total of
585 special and outreach programs with over
13,000 attendances.
Installed people counter to record number of
individuals that enter the library per day. An
average of 500 people come through the
library doors to take advantage of the many
resources and services from checking out
books to searching the Internet.
Friends of the Library, Library Foundation, and
Library Advisory Board will be working closely with
the City Administration to organize and conduct the
most effective strategies and partnerships for
securing financial resources not only for the
construction but also for sustaining the operation of
the new facility. Throughout this capital project,
library staff will be working hard to continue to
deliver the high level of service the community needs
and expects.
4. The Library has adequate stable and predictable
financial support from diverse public and private
sources to ensure a sound financial future.
Participated with board officers of library
volunteer support organizations (Friends of
the Library, Library Foundation, Library
Advisory Board) in a series of training
workshops to build internal capacity for more
successful fund raising to support needs
outside the library's operating budget. An
outgrowth of this training was the formation
of a Development Steering Committee to
coordinate each organization's fund raising
goals and activities, especially in light of the
library's future capital improvement project.
5. The Library cultivates and celebrates
professional and support staff and volunteer
leadership essential for continuing excellence in
providing guali . library service.
• Formed Development Steering Committee to
coordinate and implement fund raising
strategies to meet library's needs beyond the
scope of the library's general operating
budget.
Major 2008 Priorities and Initiatives
The Port Townsend Public Library capital
expansion /improvement project is the main priority
for 2008. The Development Steering Committee
consisting of library staff and the leadership of the
volunteer support groups:
Additional 2008 priorities include completing the
rearrangement of public spaces to better
accommodate better the adult non fiction, maritime,
music cd and DVD collections; reassessing the online
reference resources in terms of public need and use;
and identify new resources to help enhance the
library's budget for the purchase of new materials in
all formats. Program planning for 2008 will consists
of strengthening existing programs and developing
new ones in response to community needs and
interests. Books on Wheels, home delivery service,
City of Port Townsend 64
Library Fund
will continue to expand in response to an ever
increasing public demand. The library's technology
plan outlines redeploying selected computers for
additional internet and library catalog use and it will
be expanded to include social networking. The
installation of improved and more functional external
and internal signage for better orientation of users
into and within the library will concluded the
library's marketing grant project.
With the strong support of the people of Port
Townsend, the library will succeed in building a
much improved facility that will serve as a conduit
for the community to connect with the world and
with each other. Over 500 individuals walk through
the library door six days a week to fulfill some need
either for information or social interaction. The
challenge of 2008 is therefore to secure the resources
to build and sustain such a library that will meet the
needs of the community for the present and for the
future.
Performance Measure
2007 Estimate
46 hr /wk
2008 Estimate
46 hr /wk
Circulation total
236,956
246,000
Reference Questions
8088
8500
Interlibrary Loans
1721
1850
Public Computer Use to ins
33,128
34,453
Total Library Cardholders
Residents
Non - Residents
8900
7750
1150
9200
7950
1250
Collections size (books, videos, dvds,
books on tape & cd; music cds, periodicals)
Periodical subscriptions
58,014
160
60,000
160
Online databases
26
26
Youth Programs includes outreach
327
340
Young Adult Programs
62
65
Adult Programs includes outreach
235
245
Library Attendance
164,000
170,000
City of Port Townsend 65
Library Fund
Budget Budget
Year Year Increase
2008 2007 <Decrease>
Revenues By Proaram
General Fund support $ 759,028 $ 704,547 $ 54,481
State grants 23,500 (23,500)
Private grants 2,706 (2,706)
Fines 12,000 10,000 2,000
Total Revenues $ 771,028 $ 740,753 $ 30,275
Expenditures By Program
Library Services $ 771,028 $ 737,052 $ 33,976
Total Expenditures $ 771,028 $ 737,052 $ 33,976
Expenditures by Obiect
Personnel
$
490,598
$
462,208
$
28,390
Operating Expenditures
215,430
212,844
2,586
Capital Outlay
65,000
62,000
3,000
Total Expenditures
$
771,028
$
737,052
$
33,976
Estimated Beginning Fund Balance
$
6,701
$
3,000
$
3,701
Increase <Decrease> in Fund Balance
-
3,701
(3,701)
Estimated Ending Fund Balance
$
6,701
$
6,701
$
-
Notes:
1. Prior to 2005, the Library Fund was a department of the General
Fund.
City of Port Townsend 66
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 five
general government Councilmanic bonds
outstanding totaling $7,431,862.
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.
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
City of Port Townsend 67
General Government Debt Service
authorized by Ordinance 2908. The
source of monies to repay the debt Located in the Appendix is a schedule
service for this issue comes from a that computes the city's legal debt
portion of the city's general property tax limitation as established by state law.
levy and real estate excise tax revenues.
Summary of
General Government
Non -voted Limited Tax Obligation Bonds
City of Port Townsend 68
Total
Total
Total
Year
Principal
Interest
Debt Service
2008
345,741
311,396
657,137
2009
351,800
300,145
651,945
2010
367,920
288,046
655,966
2011
383,401
274,646
658,047
2012
393,000
260,635
653,635
2013
390,000
245,648
635,648
2014
410,000
229,623
639,623
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
$ 7,431,862
$ 3,114,830
$ 10,546,692
City of Port Townsend 68
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
2008 2007 <Decrease>
$ 100,000 $ - $ 100,000
2,360 2,585 (226)
53,742 60,000 (6,258)
503,395 586,824 (83,429)
$ 659,497 $ 649,409 $ 10,087
$ 345,741 $ 319,744 $ 25,997
311,397 321,380 (9,983)
1,000 1,000 -
$ 658,138 $ 642,124 $ 16,014
$ 58,989 $ 51,704 $ 7,285
1,359 7,285 (5,927)
$ 60,348 $ 58,989 $ 1,359
City of Port Townsend 69
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 70
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.
tcevenue anu tceiunuing lsonus i orai
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.
State Loans Total
Total
Total
Total
Year
Principal
Interest
Debt Service
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
$ 2,230,000
$ 284,530
$ 2,514,530
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.
State Loans Total
City of Port Townsend 71
Total
Total
Total
Year
Principal
Interest
Debt Service
2008
265,931
32,217
298,147
2009
266,527
29,967
296,494
2010
267,133
27,708
294,841
2011
267,748
25,440
293,188
2012
268,372
23,163
291,535
2013
269,006
20,876
289,882
2014
269,649
18,580
288,229
2015
270,302
16,274
286,576
2016
270,965
13,958
284,923
2017
271,637
11,633
283,270
2018
272,320
9,297
281,617
2019
228,295
6,951
235,246
2020
169,404
5,042
174,445
2021
170,118
3,718
173,835
2022
115,566
2,383
117,949
2023
49,600
1,314
50,914
2024
50,347
567
50,914
Totals
$ 3,742,920 $
249,087
$ 3,992,007
City of Port Townsend 71
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
2008 2007 <Decrease>
$ 21,182 $ 27,098 $ (5,916)
66,318 66,777 (460)
560,558 556,703 3,855
$ 648,057 $ 650,578 $ (2,521)
$ 525,000 $ 500,000 $ 25,000
100,875 122,480 (21,605)
1,000 1,000 -
$ 626,875 623,480 $ 3,395
$ 529,539 $ 502,441 $ 27,098
21,182 27,098 (5,916)
$ 550,720 $ 529,539 $ 21,182
City of Port Townsend 72
Limitation of Indebtedness
Computation of Legal Debt Margin
General Purposes - Non Voted and Voted Debt Capacity
Non -Voted Voted
Description Bonds Bonds
2008
Assessed Value (AV) _
$1,221,864,640
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
$ 30,546,616
$ 18,327,970
$ 18,327,970 $ 30,546,616
$ (7,431,862) $ (7,431,862)
$ 58,989 $ 58,989
$ 10,955,097 $ 23,173,743
City of Port Townsend 73
Limitation of Indebtedness
Total Non -voted Debt Capacity
Outstanding
Debt
40%
Remaining
Capacity
60% (:::1
Total Voted Debt Capacity
Outstanding
Debt
24%
Remaining
Capacity
76%
City of Port Townsend 74
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 one non - utility
capital project funds called the Capital
Improvement Fund, and 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."
When other operating divisions or funds
expend monies for qualified projects,
City of Port Townsend 75
Capital Project Funds
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.
Utility 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 76
Capital Project Funds
Capital Improvement Fund
Revenues
Real Estate Excise Tax #1
Real Estate Excise Tax #2
Federal Grants - indirect
State Grants
State Grants - CIF
State Grants - WSDOT
State Grants - Transportation Improvement Board
State Grants -Sims Way Signal
Public Works Trust Fund Loans
Local Improvement District Proceeds
Investment Interest
Miscellaneous Income
Interfund Transfer -in Street Fund
Interfund Transfer -in 2003 Bond 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
Budget Budget
Year Year Increase
2008 2007 <Decrease>
$ 220,000 $ 236,986 $ (16,986)
220,000
236,986
(16,986)
730,000
600,000
130,000
265,000
-
265,000
570,000
-
570,000
172,500
-
172,500
440,000
89,000
351,000
-
250,000
(250,000)
10,306 (10,306)
86,000 - 86,000
149,000 - 149,000
- 100,000 (100,000)
18,000 15,000 3,000
$ 2,870,500 $ 1,538,278 $ 1,332,222
$ 2,925,500 $ 1,617,324 $ 1,308,176
207,005 88,489 $ 118,516
(55,000) (79,046) 24,046
$ 152,005 $ 9,443 $ 142,562
City of Port Townsend 77
2,447,413
1,192,000
1,255,413
302,500
-
302,500
-
10,000
(10,000)
31,292
79,398
(48,106)
-
143,061
(143,061)
24,687
72,312
(47,625)
92,108
93,053
(945)
2,500
2,500
-
25,000
25,000
-
$ 2,925,500 $ 1,617,324 $ 1,308,176
207,005 88,489 $ 118,516
(55,000) (79,046) 24,046
$ 152,005 $ 9,443 $ 142,562
City of Port Townsend 77
Capital Project Funds
Utility Construction Fund
Miscellaneous
Total Revenues
Canital Proiect Exnenditures
General Fund Overhead Expenditures
Improvements - Water
Improvements - Sewer
Total Expenditures
Estimated Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
Note:
$ 1,420,922 $ 616,848 $ 804,074
$ 129,000 $ 65,000 $ 64,000
280,000 254,546 25,455
1,010,000 295,455 714,545
$ 1,419,000 $ 615,000 $ 804,000
$ 48,044 $ 46,196 $ 1,848
1,922 1,848 74
$ 49,966 $ 48,044 $ 1,922
Starting in 2002, all capital improvements for water /sewer are budgeted in anew fund (Fund 415).
In prior years capital improvements were budgeted directly in the Water /Sewer Fund.
City of Port Townsend 78
Budget
Budget
Year
Year
Increase
2008
2007
<Decrease>
Revenues
Investment Interest
$ 1,922
$ 1,848
$ 74
Operating Transfers -In from Water Fund
143,000
280,000
(137,000)
Operating Transfers -In from Sewer Fund
726,000
335,000
391,000
Operating Transfers -In from SDC Fund
550,000
-
550,000
Miscellaneous
Total Revenues
Canital Proiect Exnenditures
General Fund Overhead Expenditures
Improvements - Water
Improvements - Sewer
Total Expenditures
Estimated Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
Note:
$ 1,420,922 $ 616,848 $ 804,074
$ 129,000 $ 65,000 $ 64,000
280,000 254,546 25,455
1,010,000 295,455 714,545
$ 1,419,000 $ 615,000 $ 804,000
$ 48,044 $ 46,196 $ 1,848
1,922 1,848 74
$ 49,966 $ 48,044 $ 1,922
Starting in 2002, all capital improvements for water /sewer are budgeted in anew fund (Fund 415).
In prior years capital improvements were budgeted directly in the Water /Sewer Fund.
City of Port Townsend 78
Public Works Administration
Engineering
Division
see Organizational
Chart
City Manager
Public Works Director
Office Lead
Street/Sewer /Storm
Division
see Organizational
Chart
Parks & Recreation
Division
see Organizational
Chart
Water & Facilities
Division
see Organizational
Chart
City of Port Townsend 79
Parks and Recreation Department
City Manager
Public Works Director
City of Port Townsend 80
Public Works Engineering Department
City Manager
I Public Works Director
City Engineer
Public Works Engineering I
Assistant
Development Review I
Work Group
Development I
Review Engineer
Development Review I
Specialist
Public Works I
Inspector
Project Management, Design, GIS /CADD
Work Group
Civil Engineer
Engineering Technician
GIS Coordinator/ I
Project Manager
City of Port Townsend 81
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.
2008 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.
Projects include the Wastewater
Treatment Plant Outfall, Kanu Drive
Pump Station Replacement and a plan
for sewer extension in the southwest
quadrant of the City.
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.
Provide engineering review of proposed
development in support of the
Development Services Department and
update the Engineering Design
Standards as needed.
Increase emphasis on transportation
planning and street maintenance and
improvement operations. Develop plans
for Upper Sims Way Improvement, and
Downtown and Uptown Streetscape
projects, as well as sidewalk extension
on north San Juan Avenue and
Discovery Road (Hastings Avenue to
19th Street).
Provide assistance to the City Manager,
Council, and citizens to examine and
adopt a City Transportation Plan
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.
City of Port Townsend 82
Public Works Administration and Engineering
Continue planning for the relocation of
the Police Department from its current
Goal: Work toward increased
site. Initiate planning efforts for
customer satisfaction with Public
improvements to the Wave Gallery
Works services.
facilities.
Continue to support and improve the
Goal: Secure the means to finance
Customer Request Program.
capital projects necessary to a healthy
infrastructure by careful management
of current resources and a continuing
vigilance for favorable financing.
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.
Update 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.
City of Port Townsend 83
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 Object
Personnel
Operating Expenditures
Interfund Charges
Capital Outlay
Total Expenditures
Actual Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
Budget
Budget
749,958
Year
Year
Increase
2008
2007
<Decrease>
$ 1,114,113
$ 1,001,493
$ 112,620
$ 1,114,113
$ 1,001,493
$ 112,620
$ 277,255 $ 282,841 $ (5,586)
827,682 718,652 109,030
$ 1,104,938 $ 1,001,493 $ 103,445
$ 882,185
$
749,958
$
132,227
114,805
138,078
(23,273)
102,948
93,457
9,490
5,000
20,000
(15,000)
$ 1,104,938
$
1,001,493
$
103,445
$ (1)
$
(1)
$
-
9,175
-
9,175
$ 9,174
$
(1)
$
9,175
City of Port Townsend 84
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 85
Water /Sewer Utility Fund
Water Utility Division
Mission Statement:
The water utility shall provide a safe,
reliable water supply that meets all
federal and state standards and shall
provide high quality service to its
customers.
Goals for 2008
• The water utility will stay
informed on state and federal
issues and regulatory trends.
• The utility will plan for
compliance with new regulations
on water quality.
• The utility will stay involved in
the regional water resource
planning process.
• The water utility will obtain
special use permit renewals from
the U.S. Forest Service.
• The water utility will concentrate
capital improvement programs
on areas identified as having
deficient fire protection and
restricted flow.
• The water utility will improve its
cross connection control
program.
ater Distribution
Year 2007 accomplishments
• Reliably delivered safe clean
drinking water to 4,456 taps /
8,500 customers at up to
2,000,000 gallons per day.
• Reliably delivered safe clean
drinking water to Fort Worden
State Park and to P.U.D. Number
One of Jefferson County.
• Accurately read 4,456 meters
each month.
• Flushed the entire distribution
system twice to remove
accumulated sediment and stale
water.
• Installed 74 new water taps and
meters.
• Installed 158 replacement meters.
• Repaired 7 water main breaks.
• Installed 15 new fire hydrants.
• Replaced 2142 feet of old,
undersized, galvanized water
main.
• Tested flow and residual pressure
on 95 fire hydrants.
• Completed an inventory of cross
connection control devices.
• Purchased new meter reading
hardware that will allow
conversion to radio reads in the
future.
Water Quality and Treatment
• Treated an average of 15 million
gallons per day.
• Delivered an average of one
million gallons a day to the
distribution system and 14
million gallons a day to Port
Townsend Paper Company.
• Continued extensive, required
monitoring and testing programs
to maintain and document water
quality, at the source, after
treatment, and in the distribution
system.
• Continued required watershed
control program in cooperation
with the U.S. Forest Service.
• Continued to meet the stringent
water quality criteria for
avoidance of filtration.
• Continued participation in
regional water resource planning
efforts.
City of Port Townsend 86
Water /Sewer Utility Fund
• Continued the process for
renewal of our U.S. Forest
Service special use permits.
City of Port Townsend 87
Street /Sewer /Storm Divisions
Wastewater
Treatment
Biosolids
Composting
Facility
Biosolids /Compost
Treatment
Operators
(2 FTE)
City Manager
Public Works
Director
Operations &
Maintenance
Manager
Street /Sewer /Storm
Wasterwater
Treatment
Facility
Wastewater
Treatment
Operators
(3 FTE)
Street /Sewer /Storm
Crew Chief
Equipment
Operators
(4 FTE)
Maintenance
Worker
(1 FTE)
Seasonal
Part time
(1.5 FTE)
City of Port Townsend 88
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.
2007 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 2,000 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.
Performance Indicators
2007 as of
2008
2005
2006
10/31/2007
Estimated
Number of citizen
concern/requests received
26
25
21
15
Number of feet of line cleaned
8,000
7,500
7,500
7,500
on 6 month schedule
Maintenance holes
installed /rebuilt
3
0
3
6
Complete cleaning of one
sewer basin (five year
30%
25%
25%
50%
program)
Length of sewer lines (feet)
performed root cutting
3,000
1,000
2,000
3,000
Length of sewer lines (miles)
in the city
72,45
73.47
74
80
Hours spent on televising
sewer lines (inspecting
90
90
100
100
City of Port Townsend 89
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.
2007 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 2006
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
WWTF and Gaines Street Lift Station.
• Replaced an influent pump at the
WWTF (new pump). The existing pump
wore out and needed to be replaced.
• Replaced check valves at the Kearney
Street Stormwater pump station.
• Replaced inlet valves at Monroe Street
Lift Station.
• Replaced a pump at the Island Vista Lift
Station.
• Replaced vacuum /air release valve on
the force main from Gaines Street pump
Station.
City of Port Townsend 90
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 91
2007
Performance Indicators
2005
2006
As of
2008
10/31/07
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
63.0 %
67.9%
63.8%
67%
based on the new rating of the facility 2
Wastewater treatment facility capacity (% used) BOD
based on the new rating of the facility (2)
66.4%
65.8%
65.8%
68%
Wastewater treatment facility capacity (% used) TSS
56.6%
56.8%
58.1 %
59%
based on the new rating of the facility 2
Average flow rate per day (million gallons)
0.907
0.977
0.919
0.980
Cost to treat the wastewater (per gallon)
$ 0.0020
$ 0.0034
$ 0.0048
$ 0.0036
(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 91
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.
2007 Accomplishments
The facility has been operated within the State
Waste Discharge permit limits.
To 10/31/2006 we have produced two batches of
compost for distribution to the public.
To 10/31/2007 we have sold 3,066.5 cubic yards
of compost to the public. Have provided 94 cubic
yards of compost for general City use and City
projects. Also donated 13 cubic yards to
community projects.
Continued the discussions with Jefferson County
on charging for yard waste materials to cover the
cost of processing and handling of the materials
coming into the facility.
City of Port Townsend 92
Water /Sewer Utility Fund
(1) N.P.D.E.S. is National Pollution Discharge Elimination System.
City of Port Townsend 93
2007
2008
Performance Indicators
2005
2006
as of
Est.
10/31/07
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.
4
2
2
3
Batches produced are:
Septage received (Gallons)
497,622
265,251
387,670
400,000
Dry Tons of biosolids processed
241
247
204
250
Yard Waste Received (Tons)
6,854
6,728.13
6,187
7,000
Finished Compost Produced (cubic yards)
3,234
2,188
3,173
3,500
(1) N.P.D.E.S. is National Pollution Discharge Elimination System.
City of Port Townsend 93
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.
2007 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.
Contract was extended for an additional five years as allowed for in the Contract Agreement between the
City of Port Townsend and Waste Connections Inc. (DM Disposal, Inc) with the City Council in
concurrence.
City of Port Townsend 94
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
2008
2007 < Decrease>
$ 4,074,694 $ 4,471,327 $ (396,633)
39,000 37,106 1,894
143,357
184,488 (41,131)
15,300
15,000 300
100,000
100,000 -
6,000
3,000 3,000
$ 4,378,351 $ 4,810,920 $ (432,569)
405,156
441,959
$
(36,803)
1,363,287
1,709,590
(346,302)
417,516
404,426
13,089
1,891,101
1,669,904
221,196
1,126,357
1,090,019
36,339
427,238
434,066
(6,827)
96,445
89,224
7,221
$ 5,727,100 $
5,839,188
$
(112,087)
$ 1,428,997 $
1,359,681
$
69,316
699,594
733,957
(34,363)
126,813
993,430
(866,617)
11,500
11,500
-
1,156,018
1,144, 954
11,064
373,506
301,895
71,611
925,022
928,020
(2,999)
919,000
50,000
869,000
86,650
315,750
(229,100)
$ 5,727,100 $
5,839,188
$
(112,087)
$ 3,583,924 $ 4,612,192 $ (1,028,267)
(1,348,749) (1,028,266) (320,483)
$ 2,235,175 $ 3,583,925 $ (1,348,750)
City of Port Townsend 95
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.
2007 Accomplishments
• Cleaned 75% 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 and Blaine & Tyler.
• Mowed froggy bottoms storm water
basin two times to maintain growth and
noxious weeds.
Performance Indicators
2005
2006
2007
as of
10/31/07
2008
Est.
Number of citizen concerns received
16
37
22
15
Number of catch basins cleaned (in percent)
90
90
75
90
Number of Catch Basins (new or replaced)
15
60
10
10
Miles of street shoulders pulled for storm water control
1.5
1.0
0.5
2
Storm water piping installed, new or replaced, (Feet)
400
200
263
800
Number of catch basins in the storm water system
1025
1231 *
1150 *
1175
* = Updated information in the GIS System.
City of Port Townsend 96
Stormwater Utility Fund
Revenues
Revenues from Utility Sales
Engineering Fees
Investment Interest
Miscellaneous Receipts
State Grant
Total Revenues
Expenditures by Program
Stormwater Operations
Capital Improvement Projects
Total Expenditures
Expenditures by Object
Personnel
Supplies & Services
Utility Taxes
Interfund Services
Equipment Rental
Debt Service
Capital Outlay
Total Expenditures
Estimated Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
Budget Budget
Year Year Increase
2008 2007 <Decrease>
$ 421,377 $ 568,006 $ (146,629)
4,000 4,000 -
22,000 22,343 (343)
38,241 (38,241)
$ 447,377 $ 632,591 $ (185,214)
$ 489,390 $ 567,853 $ (78,463)
220,000 141,287 78,713
$ 709,390 $ 709,140 $ 250
$ 238,311 $
197,298
$
41,013
17,318
19,080
(1,762)
6,321
111,753
(105,432)
135,774
140,015
(4,241)
91,666
99,707
(8,041)
220,000
141,287
78,713
$ 709,390 $
709,140
$
250
332,030
408,580
$
(76,549)
(262,013)
(76,549)
(185,464)
$ 70,017 $
332,030
$
(262,013)
City of Port Townsend 97
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 vehicle and heavy
equipment rental, repair, 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
Sale of Surplus Equipment
Miscellaneous Receipts
Investment Interest
Total Revenues
Expenditures by Proaram
60 vehicles and 70 other pieces of motorized
or hydraulic equipment.
This year we intend to purchase one new
pickup and a compost mixer.
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
553,519
Year
Year
Increase
2008
2007
<Decrease>
$ 870,513
$ 734,188
$ 136,325
149,767
99,208
50,559
-
19,000
(19,000)
5,000
5,000
-
9,813
34,165
(24,352)
$ 1,035,093
$ 891,561
$ 143,531
Operations and Maintenance -Fleet Division
$ 513,718 $
553,519
$ (39,801)
Operations and Maintenance - Information Tech Division
113,371
125,143
(11,772)
Capital Asset Additions -Fleet Division
125,000
632,000
(507,000)
Capital Asset Additions - Information Tech Division
56,130
89,700
(33,570)
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
$ 808,219 $ 1,400,362 $ (592,143)
$ 208,322 $
191,112
$ 17,210
214,855
247,062
(32,207)
203,912
240,488
(36,576)
181,130
721,700
(540,570)
$ 808,219 $
1,400,362
$ (592,143)
345,314 854,115 $ (508,801)
226,873 (508,801) 735,674
$ 572,187 $ 345,314 $ 226,873
City of Port Townsend 98
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
to medical benefits).
The remainder of the Fire Department
firefighters are covered under the State's
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
Retirement system.
Budget
Budget
Year
Year
Increase
2008
2007
<Decrease>
$ 73,000 $
71,000
$ 2,000
7,222
7,411
(189)
12,404
11,783
621
$ 92,626 $
90,194
$ 2,432
$ 83,600 $ 74,679 $ 8,921
$ 83,600 $ 74,679 $ 8,921
$ 7,000 $ 1,000 $ 6,000
7,600 1,894 5,706
69,000 71,785 (2,785)
$ 83,600 $ 74,679 $ 8,921
$ 310,097 $ 294,582 $ 15,515
9,026 15,515 (6,489)
$ 319,123 $ 310,097 $ 9,026
City of Port Townsend 99
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
2008 2007 <Decrease>
$ 50,000 $ 50,000 $ -
142,076 135,266 6,811
$ 192,076 $ 185,266 $ 6,811
55,000 15,000 40,000
$ 55,000 $ 15,000 $ 40,000
$ 50,000 $ 5,000 $ 45,000
5,000 10,000 (5,000)
$ 55,000 $ 15,000 $ 40,000
$ 3,901,905 $ 3,731,640 $ 170,265
137,076 170,266 (33,189)
$ 4,038,982 $ 3,901,906 $ 137,076
City of Port Townsend 100
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
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
established to carry out the terms of the
donation, devise or bequest if within the powers
granted by law (Ordinance 2016 and 1933).
Budget Budget
Year Year Increase
2008 2007 <Decrease>
$ - $ 7,913 $ (7,913)
840 807 33
$ 840 $ 8,720 $ (7,880)
$ 18,000 $ 15,000 $ 3,000
$ 18,000 $ 15,000 $ 3,000
18,000 15,000 3,000
$ 18,000 $ 15,000 $ 3,000
$ 21,010 $ 27,290 $ (6,280)
(17,160) (6,280) (10,880)
$ 3,851 $ 21,010 $ (17,160)
City of Port Townsend 101
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
2008 2007 <Decrease>
20,000 20,000 -
400 - 400
$ 20,400 $ 20,000 $ 400
$ 1,000 $ 2,000 $ (1,000)
10,000 14,000 (4,000)
$ 11,000 $ 16,000 $ (5,000)
11,000 16,000 (5,000)
$ 11,000 $ 16,000 $ (5,000)
$ 10,000 $ 6,000 $ 4,000
9,400 4,000 5,400
$ 19,400 $ 10,000 $ 9,400
City of Port Townsend 102
NW Maritime Fund
The city established the NW Maritime Fund to
account for any money or grants passed through
to the NW Maritime Center non - profit
Revenues
Federal Grants - Pass Through
State IAC grant - Pass Through
Investment Interest
Total Revenues
Expenditures by Program
Subrecipient Pass Through
Capital Improvements
Total Expenditures
Estimated Beginning Fund Balance
Increase <Decrease> in Fund Balance
Estimated Ending Fund Balance
organization. This is a trust fund established to
carry out the terms of the grant and contract
requirements for the fund.
Budget Budget
Year Year Increase
2008 2007 <Decrease>
154,000 17,505 136,495
0 - 0
$ 154,000 $ 17,505 $ 136,495
$ 154,000 $ 17,505 $ 136,495
$ 154,000 $ 17,505 $ 136,495
$ 2
$
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0
-
0
$ 2
$
2
$ 0
City of Port Townsend 103
Appendices
Comparison of Local Governments' Fund Balance Reserves
Tax Levy Rate History
Personnel Services
Employee FTE (full time equivalences) table
Glossary
City of Port Townsend 104
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Personnel Services
The City of Port Townsend provides
quality services and programs for its
citizens with a responsive staff of 82 full -
time and 24 part-time budgeted positions
for 2008. Port Townsend has a
competitive, market -based salary and
benefits. Salary and benefits make up a
major portion of the operating budgets.
The General bargaining unit employees
received a COLA increase in January 2008
of 3.5 % with an additional 2% market
adjustment increase. Police Union wages
are currently under negotiations for 2008.
Non - represented employees received a
COLA increase in January 2008 of 3.5 %.
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
5.35%
8.64%
13.99%
PERS I
6.13%
6.00%
11.46%
PERS II
6.13%
4.15%
8.96%
PERS III
6.13%
variable
variable
The City of Port Townsend pays $829.06
for medical, dental and vision coverage for
employees in the general government and
$925.81 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 (15 members, contract currently in
negotiations for 2008 -2010)
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 107
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
$3934.25
$4808.53
Assoc. Librarian
$3341.96
$4084.62
Sr. Associate 11
$17.47
$21.35
Senior Associate
$15.41
$18.83
Library Associate
$14.26
$17.43
Assistant
$12.79
$15.63
Processing Tech.
$11.80
$14.43
Courier/Page
$10.01
$12.23
Page
$8.21
$10.03
General Government Salary Schedule
Classification
Minimum
Monthly
Maximum
Monthly
Equipment Operator 1
$3538.75
$4004.92
Equipment Operator 2
$3619.13
$4095.89
Maintenance Worker
$2971.74
$3363.23
Maintenance Worker 2
$3146.80
$3561.34
Lead Equipment Operator
$4113.41
$4655.27
Crew Chief- St/WWC /Storm
$4464.38
$5052.49
Crew Chief -Water Dist.
$4464.38
$5052.49
Park Crew Supervisor
$3950.69
$4471.13
Park Assistant 1
$2512.28
$2843.23
Park Assistant 2
$2749.76
$3112.00
Crew Chief - Support Service
$4464.38
$5052.49
Treatment Plant Operator 1
$3363.09
$3806.13
Treatment Plant Operator 2
$3619.13
$4095.89
Asst. Treatment Plant Oper.
$3208.59
$3631.26
Water Resource Asset Mgr
$4464.38
$5052.49
GIS Coordinator
$4074.39
$4611.11
Classification
Minimum
Monthly
Maximum
Monthly
PW Assistant Admin. Mgr.
$2987.25
$3380.77
Public Works Office Lead
$3751.94
$4246.20
Public Works Assistant 1
$2512.28
$2843.23
Public Works Assistant 2
$2749.76
$3112.00
Land Use Develop. Spec.
$3797.06
$4297.26
Land Use Specialist/
Development Review
$3649.62
$4130.39
Public Works Receptionist
$2512.29
$2843.23
Inspector
$4074.38
$4611.11
Mechanic
$3690.56
$4176.73
Engineering Assistant 3
$3430.49
$3882.40
Police Admin. Supervisor
$3507.92
$3970.03
Police Clerk
$2839.67
$3213.76
Parking Enforcement/Prop
$2981.60
$3374.39
Project Accountant
$3778.78
$4276.57
Accounting Assistant 1
$3011.00
$3407.65
Accounting Assistant 2
$3191.66
$3612.11
Utility Billing Clerk
$3011.00
$3407.65
Lead Utility Billing Clerk
$3359.81
$3802.42
Customer Service Rep.
$2575.68
$2914.97
Code Enforcement/Plan
Review/Bldg. Inspector 1
$3850.08
$4357.26
Code Enforcement/Plan
Review/Bldg. Inspector 2
$3993.50
$4519.57
Permit Coordinator
$3993.50
$4519.57
DSD Administrative Assist.
$3081.94
$3487.94
Event Coordinator
$2711.38
$3068.56
IS Network Administrator
$5045.27
$5709.90
*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 108
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
$7703.30
$9415.14
Admin. Assistant
$3264.40
$3989.82
City Attorney
$6396.03
$7817.37
Legal Assistant
$3174.55
$3880.01
City Clerk
$4740.86
$5794.38
Deputy City Clerk
$3855.38
$4712.14
DSD Director
$6031.66
$7372.02
DSD Assist. Director
$5419.99
$6624.43
Planning Director
$6031.66
$7372.02
Senior Planner
$5075.29
$6203.13
Planner 2
$4390.47
$5366.13
Public Works Director
$6484.88
$7925.96
PW Operations Mgr.
$4845.68
$5922.50
Finance Director
$6466.91
$7904.01
Deputy Finance
Director
$4691.94
$5734.60
Payroll/Benefits
Admin.
$3458.19
$4226.67
Library Director
$5360.81
$6552.10
Police Chief
$6289.21
$7686.81
Deputy Police Chief
$5204.08
$6360.54
City Engineer
$5435.68
$6643.60
Project/Civil Engineer
$5019.39
$6134.81
Development Review
Engineer I
$4873.25
$5956.19
Development Review
Engineer II
$5240.35
$6404.87
Project Manager
$5403.22
$6603.94
CivilEngineer/EIT
$4836.75
$5911.59
Pool Manager
$3026.30
$3698.82
Public Safety Analyst
$3961.44
$4841.76
Building Official
$5058.68
$6182.84
City of Port Townsend 109
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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 112
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 113
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 114
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 115
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 116
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 117
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 118
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.
City of Port Townsend 119
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 120
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 121
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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