HomeMy WebLinkAbout2011 Final Budget
City of Port Townsend
Final Budget 2011
Table of Contents
City of Port Townsend Final Budget 2011
Page
City Manager Budget Message.........................................................................................................................i
City Officials...................................................................................................................................................1
Citizen Advisory Boards, Commissions, and Committees..............................................................................2
Comprehensive Budget – All Funds Chart......................................................................................................4
Estimated Beginning Fund Balances ..............................................................................................................5
Overview.........................................................................................................................................................6
Budget Policies................................................................................................................................................8
General Fund ................................................................................................................................................14
General Fund Revenues and Expenditures .............................................................................................15-18
General Fund Departmental Budgets
General Fund Summary..............................................................................................................................19
Legislative – City Council..........................................................................................................................20
City Manager..............................................................................................................................................22
City Attorney..............................................................................................................................................25
City Clerk...................................................................................................................................................28
Development Services Department ...........................................................................................................31
Planning Department..................................................................................................................................34
Finance Department....................................................................................................................................35
Police Department......................................................................................................................................38
Facilities Maintenance................................................................................................................................41
Non-Departmental......................................................................................................................................43
PEG Access TV Studio ............................................................................................................................45
Grants Management ..................................................................................................................................47
Fund Equity Transactions...........................................................................................................................49
Special Revenue Funds
Drug Enforcement Fund.......................................................................................................................51, 56
Contingency Fund................................................................................................................................51, 55
Community Development Block Grant Fund.......................................................................................51, 69
Lodging Tax Fund................................................................................................................................51, 65
System Development Charge Fund......................................................................................................52, 70
Community Services Fund (Service Providers, Parks, Recreation and Pool Departments).................53, 66
Street Fund...........................................................................................................................................54, 57
Fire and EMS Fund..............................................................................................................................53, 71
Library Fund.........................................................................................................................................53, 61
Public Works Administration and Engineering Fund...........................................................................53, 72
Debt Service Funds
General Government Debt Service.............................................................................................................76
Utility Debt Service....................................................................................................................................78
Legal Statutory Debt Margin......................................................................................................................80
Capital Project Funds
Capital Improvement Fund...................................................................................................................83, 85
Utility Construction Fund...........................................................................................................................86
Enterprise Funds & Trust Funds
Water/Sewer Utility Fund...........................................................................................................................87
Stormwater Utility Fund.............................................................................................................................95
Transmission Line Replacement Fund.......................................................................................................97
Equipment Rental Fund..............................................................................................................................99
Firemen’s Pension and Relief Fund..........................................................................................................101
Memorial Fund.........................................................................................................................................103
Table of Contents
City of Port Townsend Final Budget 2011
Golf Course Fund........................................................................................................................................105
NW Maritime Center Fund..........................................................................................................................107
Appendices
Budget Summary - Revenues, Expenditures and Fund Balances 2006-2011............................................110
City Property Tax Levy Rate History..........................................................................................................116
Property Tax Levy Rate by District ............................................................................................................117
Personnel Services.......................................................................................................................................118
Authorized Staffing Table FTE (Full Time Equivalences) Table................................................................120
Budget Ordinance No. 3049........................................................................................................................122
Property Tax Levy Ordinance No. 3045......................................................................................................125
Glossary.......................................................................................................................................................127
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City Officials
COUNCILMEMBERS
Position #1
Michelle Sandoval
Term expiring December 2013
Position #2
Catharine Robinson
Term expiring December 2013
Position #3
Laurie Medlicott
Term expiring December 2011
Position #4
George Randels
Term expiring December 2011
Position #5
Mark Welch
Term expiring December 2013
Position #6
David King
Term expiring December 2011
Position # 7
Kris Nelson
Term expiring December 2013
CITY MANAGER
David Timmons
DEPARTMENT DIRECTORS
Public Works Director
Kenneth Clow
Development Services Director
Rick Sepler
Finance Director
Michael Legarsky
Police Chief
Conner Daily
Library Direector
Theresa Percy
City Attorney
John Watts
City Clerk
Pamela Kolacy
City of Port TownsendFinal Budget 20111
Citizen Advisory Boards, Commissions, Task Forces, Committees and
Subcommittees (November 1, 2010)
PARKS, RECREATION &
TREE ADVISORY BOARD
(5-7 members)
DESIGN REVIEW ADVISORY
COMMITTEE (5)
CIVIL SERVICE COMMISSION
(3)
Rosemary Sikes VACANT Ronald V. Kosec
VACANT Gary Kennedy (Vice-Chair) Gail A. Ryan
Forest Shomer Amy Dahlberg Jewell Atwell
Matthew Berberich Ian Keith
Daniel Collins Guy Hupy (Chair)
Barbara Smith
VACANT
PLANNING COMMISSION
(7 members)
HISTORIC PRESERVATION
COMMITTEE (5-7)
ARTS COMMISSION
(up to 9)
Steve Emery Gee Heckscher Stanley Rubin (Chair)
Julian Ray (Chair) Michael Colbert Linda Davis Okazaki
Sarah Bowman James Manier Kristine Morris
Monica Mick-Hager Charles Paul, Chair Anne Kearson
Gee Heckscher Richard Berg Tom Scharf
VACANT Marsha Moratti Rosalind Russell
Jerauld Fry Rosalind Russell Nancy Rody
VACANT
VACANT
NON-MOTORIZED
TRANSPORTATION
ADVISORY BOARD (9)
PEG ACCESS
COORDINATING
COMMITTEE (8)
LODGING TAX ADVISORY
COMMITTEE
(11 voting members)
Chauncey Tudhope-Locklear John Watts George Randels(elected official)
Owen Fairbank David King Sherri Hanke (at large)
Bly Windstorm Mark Welch Will O'Donnell (at large)
John Bodger Julian Ray John MacElwee(recipient)
Scott Walker (Chair) Theresa Percy VACANT (recipient)
Lys Burden VACANT Sue McIntire (recipient)
Pat Teal Pam Roberts Steve Shively (recipient))
Lowell Jons Brian Moratti Cindy Hill Finnie(collector)
Pete Sexton VACANT (Producers Rep) Dave Robison (collector)
VACANT (recipient)
John Eissinger (collector)
VACANT, Chamber of Commerce (ex-
officio)
Mark Cole,Main St. (ex-officio)
LIBRARY ADVISORY
BOARD (5-7)
Bill Maxwell
Weston Eng
Caitlin Harrison
Eileen Price
Fran Post
Benjamin Dow
Ken Dane
City of Port TownsendFinal Budget 20112
ALTERNATIVE
ELECTRIC MANAGEMENT
COMMITTEE
HOUSING ACTION PLAN
NETWORK COMMITTEE
CLIMATE ACTION
COMMITTEE
George Randels David Rymph Kees Kolff, Chair
Mark Welch Katherine Baril (Alt. Shelby Smith) Richard Dandridge
Larry Crockett VACANT Denise Pranger
BOCC appointment Sandy Hershelman Barney Burke
Kees Kolff Craig Wier Larry Crockett
Andrew Reding resigned 7/30/10 Susan Miller Scott Walker
Crispin Hollinshead Kees Kolff VACANT
Jeff Randall Cheryl Bozarth Stanley Willard
Communications/Fiberoptics
appointment
Phil Johnson Tim Behrenfeld
VACANT, Alternate
Jerry Spieckerman George Randels Pete Rabb
Bill Wise VACANT Mark Welch
Tribes appointment Steve Emery Jim Fritz
Judy Surber (staff) deforest Walker John Austin
Barney Burke, Energy Mgmt.
appointment
Joe Breskin Mike Pollak
Business/Local Economy Appt. Peter VonChristierson
(Alt. Melinda Szatlocky)
Annie Young
Ayla Taylor, Alternate
Building Community Appointment Jamie Maciejewski
Judy Surber (staff)
City of Port TownsendFinal Budget 20113
Comprehensive Budget-All FundsGeneral Fund, $5,683,069
General Fund Transfer - Debt Service, $171,000 General Fund Transfer -
Interfund Loan Repayments, $-
General Fund Transfer - Community Services, $989,000
Public Works Admin & Engineering Fund, $1,074,410
Library Fund, $986,720 Community Services Fund, $1,667,154
Fire & EMS Services Fund, $1,571,138 Street Fund, $731,320 Lodging Tax Fund, $370,333 Community Development
Block Grant Fund, $50,000 Water Sewer Fund, $5,527,811
Stormwater Fund, $672,504 Equipment Rental Fund, $824,824
Firemen's Pension Fund, $90,161
Capital Improvement Fund, $4,487,652 System Development
Charges Fund, $148,500 Transmission Line
Replacement Fund, $138,000
G.O. Debt Service Fund, $1,003,293
78 Water Sewer Revenue Bond Fund, $22,250 92 Water Sewer Revenue
Bond Red. Fund, $461,460 Utility Construction Fund, $1,380,500
Golf Course Fund, $19,800 Memorial Fund, $3,000 Other, $6,843,069
City of Port Townsend
Final Budget 2011
4
City of Port Townsend
Estimated Beginning Fund Balance
Budget Overview 2011
1/01/20111/01/2012
Estimated20112011Beginning
FundEstimatedEstimatedFund
FundsBalanceRevenuesAppropriationBalance
Operating Funds
General Fund323,839$ 6,897,981$ 6,843,069$ 378,751$
Public Works Admin & Engineering Fund84,254 1,034,731 1,074,410 44,575
Library Fund50,431 999,265 986,720 62,976
Community Services Fund20,228 1,647,355 1,667,154 428
Fire & EMS Services Fund(0) 1,696,138 1,571,138 125,000
Local Improvement District #135 - - 35
Local Improvement District #220 - - 20
Drug Enforcement39,797 2 - 39,799
Contingency Fund101,809 21,407 - 123,217
Street Fund1,475 748,777 731,320 18,932
Lodging Tax Fund28,367 350,057 370,333 8,091
Community Development Block Grant Fund63,431 10,317 50,000 23,748
Water Sewer Fund1,543,859 4,417,861 5,527,811 433,909
Stormwater Fund223,231 527,224 672,504 77,952
Equipment Rental Fund1,016,528 1,116,240 824,824 1,307,944
Firemen's Pension Fund281,529 39,644 90,161 231,011
Operating Fund Subtotals3,778,834$ 19,506,999$ 20,409,444$ 2,876,389$
Capital, Debt, & Trust Funds
Capital Improvement Fund1,871,645 4,643,730 4,487,652 2,027,723
System Development Charges Fund521,989 178,660 148,500 552,149
Transmission Line Replacement Fund3,654,681 60,964 138,000 3,577,645
G.O. Debt Service Fund62,591 1,046,174 1,003,293 105,473
78 Water Sewer Revenue Bond Fund48,176 22,443 22,250 48,369
92/98 Water Sewer Revenue Bond Res. Fund470,925 1,884 400,000 72,809
92 Water Sewer Revenue Bond Red. Fund65,244 400,261 461,460 4,045
Utility Construction Fund3,164 1,380,513 1,380,500 3,177
NW Maritime Center Agency Fund2 0 - 2
Golf Course Fund12,559 20,038 19,800 12,796
Memorial Fund4,520 18 3,000 1,538
Capital, Debt, & Trust Fund Subtotals6,715,496$ 7,754,684$ 8,064,455$ 6,405,725$
Grand Totals10,494,330$ 27,261,683$28,473,899$ 9,282,114$
City of Port TownsendFinal Budget 20115
Budget Overview
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,
sewer and storm services, garbage and
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
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
Code of Washington (RCW) 36.33.
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 and November. 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
City of Port TownsendFinal Budget 20116
Budget Overview
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
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.
City of Port TownsendFinal Budget 20117
Budget Overview
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
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
City of Port TownsendFinal Budget 20118
Budget Overview
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 27 budgeted funds in the City of Port
Townsend and they are classified within
seven basic fund groups, as described below.
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
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:
• Firemen's Pension and Relief
City of Port TownsendFinal Budget 20119
Budget Overview
• 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. Typically, 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.
In 2008, voters approved a property tax levy
lid lift for the Port Townsend library. The
library lid lift is $0.75 per $1,000 of
assessed valuation. This lift increases Port
Townsend’s maximum levy amount from
the current $1.54 to $2.31 per $1,000 of
assessed valuation. The city council voted
to phase in the new levy amount over a three
year period to minimize the impact on tax
payers. The new $0.75 levy is restricted to
library purposes only, and must be deposited
directly into the library fund.
The new construction assessed value amount
for 2011 is estimated at $10,500,000. 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 estimated at $2.04
per $1,000 of assessed valuation for 2011.
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
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.
Property Tax Levy Rate by District
Tax
District
2010 2009 2008 2007 2006 2005
County $1.32172 $1.31566 $1.29898 $1.52245 $1.57006 $1.72625
County
Futures
$0.03727 $0.03820 $0.04054 $0.04752 $0.04900 $0.05388
Port $0.15836 $0.16101 $0.17304 $0.21000 $0.22038 $0.22822
PUD $0.07029 $0.07275 $0.08929 $0.10498 $0.10826 $0.09880
City
General
$1.88200 $1.94000 $1.56180 $1.40629 $1.39798 $1.97334
State $1.94470 $1.94151 $2.04050 $2.35345 $2.55206 $2.76464
Local
Schools
$1.85841 $1.99620 $2.31895 $2.06897 $2.24764 $3.11351
City
EMS
$0.27963 $0.31637 $0.31785 $0.31659 $0.31544 $0.44585
Hospital $0.23001 $0.24410 $0.26360 $0.34282 $0.36373 $0.41705
Totals $7.78239 $8.02580 $8.10455 $8.36641 $8.81417 $10.81370
City Regular Levy
Rate
Assessed Property Per
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
City of Port TownsendFinal Budget 201110
Budget Overview
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
2009 $1,239,858,735 $2,405,326 $1.94000
2010 $1,455,136,315 $2,738,566 $1.88200
2011* $1,462,612,265 $2,984,631 $2.04062
*=estimated
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.
In 2010, Port Townsend voters approved an
emergency medical services levy lid lift to
$0.50 per thousand dollars of assessed
valuation. These taxes are remitted directly
to the East Jefferson Fire Rescue as part of
an Interlocal agreement.
City EMS Levy
Rate
Assessed Property Per
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
2009 $1,239,858,735 $392,253 $0.31637
2010 $1,455,136,315 $406,899 $0.27963
2011* $1,462,612,265 $740,000 $0.50000
*=estimated
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 $1,662,809
2009 $1,669,716
2010* $1,717,000
2011* $1,717,000 * = estimated
In November of 2010, voters of Jefferson
County approved Jefferson County
Proposition No. 1 for a new special purpose
sales tax of 3/10 of 1% for public safety.
City of Port TownsendFinal Budget 201111
Budget Overview
This new tax is effective on April 1, 2011.
It is estimated this tax will generate
approximately $425,000 for the city
annually, and for the first seven months of
2011 is prorated at $250,000. The Port
Townsend City Council has designated these
new taxes to be allocated 50% to East
Jefferson Fire Rescue and 50% to Jefferson
County for parks facilities. This is a short
term arrangement which will be reviewed in
future budget hearings.
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.
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 $657,097
2009 $662,000
2010* $655,000
2011* $655,000
* = estimated
State Shared Revenues
State shared revenues are derived from
gasoline taxes, liquor receipts (profits and
excise taxes) and motor vehicle fuel excise
taxes. These taxes are collected by the State
of Washington and shared with local
governments based on population. The
Office of Financial Management determines
the population figures used for the
distribution of state-shared revenues. Port
Townsend's 2011 estimated population is
8,945.
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
City of Port TownsendFinal Budget 201112
Budget Overview
gas at the rate of 6 percent. The City also
imposes a utility tax on city provided
utilities. Beginning in April 2007, the utility
tax rate on city provided utilities is 20% for
water, sewer, storm and garbage utilities.
Leasehold Excise Tax
Most leases of publicly-owned real and
personal property in the state are subject to a
leasehold excise tax in lieu of a property tax.
The State Legislature in 1976 established a
12 percent tax to be levied on the contract
rent.
In 1987, the State Legislature increased the
rate to a total of 12.84 percent. Cities and
counties may collectively levy up to 6
percent of the 12.84 percent. The maximum
rate for cities is 4 percent and, if a city levies
this amount, the county can levy only 2
percent on leaseholds in the incorporated
areas. If a city chooses not to levy its
maximum, the county captures the
difference to the 6 percent lid.
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 $212,716
2009 $200,058
2010* $226,000
2011* $226,000 * = estimated
City of Port TownsendFinal Budget 201113
City of Port Townsend
Fund Summary
General Fund
BudgetBudgetBudgetActual
YearYearIncreaseYear
20112010<Decrease>2009
Revenues By Source
Taxes4,764,792$ 4,546,340$ 218,453$ 5,375,107$
Licenses & Permits275,000276,360(1,360) 274,051
Intergovernmental141,832184,428(42,597) 211,060
Charges for Services1,582,4271,970,055(387,628) 1,328,983
Fines & Forfeits107,200107,200- 101,638
Miscellaneous Receipts26,73024,2052,525 23,906
Operating Transfers-in- - - -
Total Revenues 6,897,981$ 7,108,588$ (210,607)$ 7,314,745$
Expenditures By Program
Legislative119,899$ 159,819$ (39,920)$ 151,766$
Administrative Services261,982 264,746 (2,764) 250,418
Legal Services524,268 501,261 23,007 459,292
Clerk Services272,766 264,434 8,332 237,018
Financial Services425,664 402,559 23,105 345,371
Development Services714,364 649,650 64,714 581,845
Planning Services85,372 167,807 (82,436) 163,504
Law Enforcement Services2,783,524 2,846,917 (63,393) 2,781,971
Facility Services338,821 318,461 20,360 388,367
Public Access TV Station29,963 29,755 208 27,280
Other Services: Non-Departmental30,150 40,836 (10,686) 29,249
Grants Management Services96,297 82,876 13,421 84,240
Transfers to Other Funds 1,160,000 1,056,544 103,456 2,080,540
Total Expenditures 6,843,069$ 6,785,664$ 57,405$ 7,580,861$
Expenditures By Object
Personnel3,883,006$ 3,879,617$ 3,389$ 3,590,285$
Operating Expenditures1,091,945 1,117,139 (25,194) 1,213,291
Intergovernmental Services684,243 692,749 (8,506) 675,769
Debt Service- - - 47,226
Interfund Transfers-out1,160,000 1,056,544 103,456 2,033,314
Capital Outlay 23,875 39,615 (15,740) 20,976
Total Expenditures 6,843,069$ 6,785,664$ 57,405$ 7,580,861$
Estimated Beginning Fund Balance323,839$ 915$ 322,924$ 267,032$
Increase<Decrease> in Fund Balance 54,912 322,924 (268,012) (266,117)
Estimated Ending Fund Balance 378,751$ 323,839$ 54,912$ 915$
Fund Balance Reserve % =5.5%4.6%0.0%
Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates.
City of Port TownsendFinal Budget 201114
General Fund Revenue Summary by Category
Increase
Estimated Revenues20112010(Decrease)
Taxes4,764,792$ 4,546,340$ 218,453$
Licenses & Permits275,000 276,360 (1,360)
Intergovernmental141,832 184,428 (42,597)
Charges for Services1,582,427 1,970,055 (387,628)
Fines & Forfeits107,200 107,200 -
Miscellaneous Receipts26,730 24,205 2,525
Operating Transfers-in- - -
Totals6,897,981$ 7,108,588$ (210,607)$
Revenue Summary by Category
Taxes
69%
Licenses &
Permits
4%
Intergovernmental
2%
Charges for
Services
23%
Fines & Forfeits
2%
Miscellaneous
Receipts
0%
City of Port TownsendFinal Budget 201115
General Fund Taxes by Source
Property taxes592,728$
Retail sales taxes1,833,087
Private utility taxes800,054
Public utility taxes748,923
Business & occupation taxes655,000
Leasehold excise taxes95,000
Cable franchise taxes40,000
Total4,764,792$
General Fund Taxes by Source
Retail sales taxes
38%
Private utility taxes
17%
Property taxes
12%
Public utility taxes
16%
Business &
occupation taxes
14%
Leasehold excise
taxes
2%
Cable franchise
taxes
1%
City of Port TownsendFinal Budget 201116
General Fund Expenditures by CategoryGeneral Government, $2,099,810 , 31%
Economic Environment, $799,735 , 12%
Public Safety, $2,783,524 , 41%
Debt Service, $171,000 , 2%Culture & Recreation, $989,000 , 14%
City of Port Townsend
Final Budget 2011
17
General Fund Expenditures by DepartmentCity Attorney, $524,268 , 8%City Clerk, $272,766 , 4%Planning Department, $170,743 , 2%
Development Services, $628,992 , 9%
Finance, $425,664 , 6%Police Admin, $636,748 , 9%
Police Operations, $2,138,936 , 31%City Facilities, $338,821 , 5%Non-Departmental, $30,150 , 0%
PEG TV Department, $29,963 , 0%
Grants Management, $96,297 , 1%
Transfer-out Interfund Loan Repayments, $- , 0%
Transfer-out Debt Service, $171,000 , 2%
City Manager, $261,982 , 4%City Council, $119,899 , 2%
Police Training, $7,840 , 0%
Transfer-out Community
Services, $989,000 , 14%
City of Port Townsend
Final Budget 2011
18
CITY OF PORT TOWNSEND
General Fund Summary
BudgetBudgetContribution
EstimatedEstimatedTo
RevenuesExpendituresFund Balance
Estimated Beginning Fund Balance323,839$
General Fund Departments
City Council5,410,901$ 119,899$ 5,291,002$
City Manager-$ 261,982$ (261,982)$
City Attorney-$ 524,268$ (524,268)$
City Clerk4,000$ 272,766$ (268,766)$
Planning Department-$ 170,743$ (170,743)$
Development Services292,150$ 628,992$ (336,842)$
Finance743,695$ 425,664$ 318,031$
Police Admin63,160$ 636,748$ (573,588)$
Police Operations338,010$ 2,138,936$ (1,800,925)$
Police Training-$ 7,840$ (7,840)$
City Facilities-$ 338,821$ (338,821)$
Non-Departmental-$ 30,150$ (30,150)$
PEG TV Department46,065$ 29,963$ 16,102$
Grants Management-$ 96,297$ (96,297)$
Transfer-out Interfund Loan Repayments-$ -$ -$
Transfer-out Debt Service-$ 171,000$ (171,000)$
Transfer-out Community Services-$ 989,000$ (989,000)$
Transfer-out Contingency Fund-$ -$ -$
Transfer-out Fire/EMS-$ -$ -$
$6,897,981$6,843,069$54,912
Estimated Ending Fund Balance378,751$
General Fund Balance Reserve % achieved5.5%
City of Port TownsendFinal Budget 201119
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. Due to
the current state of the economy, the City Council
has recognized that the fund reserve goal may not
be maintained at the desired level, but will work to
rebuilding this goal over a few years
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. Due to the current state of the economy,
the City Council has recognized that the 2% fund
reserve goal may not be maintained, but will work
to rebuilding this goal over a few years
The City Manager established a process to achieve
the Council budget policies. This budget has
achieved those goals.
City of Port TownsendFinal Budget 201120
CITY OF PORT TOWNSEND
Departmental Summary
City Council
BudgetBudget
YearYearIncrease
20112010<Decrease>
Revenues By Program
Taxes3,921,675$ 3,707,809$ 213,866$
Licenses & permits4,000 4,000 -
Intergovernmental Revenues250 250 -
Charges for Services1,461,218 1,848,803 (387,585)
Fines and Forfeits- - -
Miscellaneous Receipts23,758 21,233 2,525
Equity transfers in- - -
Less: revenue provided to departments(5,291,002) (5,422,276) 131,274 Note 1
Total Estimated Revenues119,899$ 159,819$ (39,920)$
Expenditures By Program
Legislative Services119,899$ 159,819$ (39,920)$
Total Expenditures119,899$ 159,819$ (39,920)$
Expenditures By Object
Personnel48,560$ 48,560$ -$
Operating Expenditures66,339 106,259 (39,920)
Capital Outlay5,000 5,000 -
Total Expenditures119,899$ 159,819$ (39,920)$
Performance Measures:
Ending General Fund Balance4.5%
General Fund Balance - City Council Amount Reserved1.0%
(Policy amount needed = 1%)
General Fund Balance - total Ending Fund Balance5.5%
(Policy amount needed = 5% to 8%)
Contingency Fund Balance as a percent
of General Fund Estimated Revenues1.8%
(Policy amount needed = 2%)
Notes:
1.These revenues are collected to provide City services through all General Fund departments,
including Fund Equity Transactions.
City of Port TownsendFinal Budget 201121
City Manager
Administrative
Assistant
City AttorneyCity Clerk
PolicePublic Works
PlanningFinance
LibraryDevelopment
Services
Community
Services
Public
Utilities
City ManagerCitizen Boards and
Commissions
City Council
Port Townsend
Citizens
City of Port TownsendFinal Budget 201122
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
administrative assistant.
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
Port Townsend within an atmosphere of
mutual trust and respect.
City of Port TownsendFinal Budget 201123
CITY OF PORT TOWNSEND
Departmental Summary
City Manager
BudgetBudget
YearYearIncrease
20112010<Decrease>
Revenues By Program
Executive - General Fund Support261,982$ 264,746$ (2,764)$
Expenditures By Program
Safety Committee-$ -$ -$
Administrative Services261,982 264,746 (2,764)
Total Expenditures261,982$ 264,746$ (2,764)$
Expenditures By Object
Personnel239,713$ 239,851$ (138)$
Operating Expenditures20,769 23,395 (2,626)
Capital Outlay1,500 1,500 -
Total Expenditures261,982$ 264,746$ (2,764)$
City of Port TownsendFinal Budget 201124
City Attorney
Legal AssistantCity
Prosecuting Attorney
City Attorney
City Manager
City of Port TownsendFinal Budget 201125
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.
Prosecutes City misdemeanor criminal matters
and infraction violations.
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
The City prosecutor administers justice with
respect to prosecutions and citations.
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 2011 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)
(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.
(11) Court and jail services and costs
City of Port TownsendFinal Budget 201126
CITY OF PORT TOWNSEND
Departmental Summary
City Attorney
BudgetBudget
YearYearIncrease
20112010<Decrease>
Revenues By Program
Legal Services - General Fund Support524,268$ 501,261$ 23,007$
Expenditures By Program
Muncipal Court Administration199,570$ 199,570$ -$ Note 1
Legal Services 324,698 301,691 23,007
Total Expenditures 524,268$ 501,261$ 23,007$
Expenditures By Object
Personnel308,709$ 289,379$ 19,330$
Operating Expenditures15,989 12,312 3,677
Intergovernmental Services199,570 199,570 -
Capital Outlay- - -
Total Expenditures524,268$ 501,261$ 23,007$
Note 1 Starting in 2006, the costs for Municipal Court are administered through an interlocal
contract with Jefferson County in the City Attorney's budget center.
City of Port TownsendFinal Budget 201127
City Clerk
Civil ServiceDeputy Clerk
City Clerk
City Manager
Function
The office of the City Clerk serves as
custodian of the city’s legislative history.
Activities include maintenance of
council minutes and other permanent
city records, production of agendas and
minutes for council and committee
meetings, publishing required legal
notices and all meeting notices required
by the Open Public Meetings Act.
Public information requests are
processed and monitored to assure
compliance with the state public records
disclosure act. The city’s web site was
designed and established and is
maintained by the clerk’s office. The
clerk also assists the City Manager in
risk management and personnel issues.
City of Port TownsendFinal Budget 201128
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 2010
Provided agendas, packets, and minutes
for all council meetings and committee
meetings.
Posted Council packets on line linked to
Council meeting videos. All Council
meetings webstreamed live.
Coordinated all appointments to
advisory boards and commissions.
Conducted Civil Service testing.
Acted as Public Records Officer,
fulfilling over 140 public records
requests, many entailing over 500 pages
of records.
Coordinated recruitment and hiring
process to fill staff vacancies.
Provided access on line to several years
of public records through Laserfiche
Weblink implementation. Continue to
post current records.
Worked with IT to develop
improvements to the website including a
comprehensive city meetings calendar
with links to agendas and meeting
materials.
Coordinated disposition of City surplus
property.
Track City contracts and manage
contract data base.
Coordinated electronic municipal code
updates as ordinances were adopted.
Archive and purge city records
according to state retention schedule.
Goals and Objectives 2011
Continue archiving historic records and
maintaining records according to state
retention schedule.
Conduct Civil Service hiring process for
new and replacement Police staff
positions.
Review municipal code to identify
outdated references and inconsistencies.
Update e-mail and electronic records
procedures.
Complete personnel policy manual.
Update and standardize all City job
descriptions.\
City of Port TownsendFinal Budget 201129
CITY OF PORT TOWNSEND
Departmental Summary
City Clerk
BudgetBudget
YearYearIncrease
20112010<Decrease>
Revenues By Source
General Fund support268,766$ 260,434$ 8,332$
Archive Fees4,000 4,000 -
Grants- - -
Total Revenues272,766$ 264,434$ 8,332$
Expenditures By Program
City Clerk Services272,766$ 264,434$ 8,332$
Total Expenditures272,766$ 264,434$ 8,332$
Expenditures by Object
Personnel194,046$ 184,864$ 9,182$
Operting Expenditures77,720 78,570 (850)
Capital Outlay1,000 1,000 -
Total Expenditures272,766$ 264,434$ 8,332$
Percent of coverage of expenditures by revenues1.47%1.51%-0.05%
City of Port TownsendFinal Budget 201130
Department of Development Services
Administrative
Assistant
Administration and
Customer Services
Counter
Land Use
Specialist I
Land Use
Specialist II
Land Use
Permitting
Public Works
Development Review
Specialist I
Public Works
Development Review
Specialist II
Public
Rights-of-Way
Permitting
Building Official
Building Permitting
Senior Planner
Senior
Planner II
Development
Review Engineer
Development Services Director
City Manager
City of Port TownsendFinal Budget 201131
Development Services Department
Mission Statement:
The Development Services Department
focuses on reviewing and issuing
permits and approvals for new
construction and renovation,
demolition, land disturbing activities,
permitted and conditional land uses
and infrastructure construction.
The mission of the Development
Services Department is to coordinate and
manage land use, building and
infrastructure development in the City
and along the shoreline. This includes
implementation of the Comprehensive
Plan through Municipal Code
regulations; administration of building,
historic preservation, shoreline,
environmental, subdivision and design
review regulations; development review
of engineering and project design; and
code compliance. The Department
reviews development proposals and
provides information, applications,
permits and inspections to guide
applicants from initial ideas to finished
projects.
Value Statements:
• Provide courteous service and ensure
a fair process for all community
members who apply for permits or
approvals.
• Serve the public interest as it has been
identified through adopted regulations
and standards.
• Provide timely, adequate, clear and
accurate information on land use,
building and engineering issues to all
affected persons and to governmental
decision makers.
• Ensure that community members are
informed on proposals and applications
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.
• Provide cost-effective and efficient
services for the community.
Strategic Goals & Objectives for 2010
Goals:
• Ensure that applications are reviewed
in a consistent, effective and timely
manner.
• Ensure implementation of community
goals through the consistent application
of appropriate regulations.
Objectives:
• Develop and maintain constructive
relationships with civic groups, other
municipal departments and the public
regarding land use activities.
• Provide on-going assistance to
citizens, contractors, designers and
project proponents in the application of
specific code provisions.
• Assist in the planning for sidewalk
replacements in the Historic Downtown.
• Facilitate the Wayfinding Project
linking community, business and
heritage.
• Review and revise (as warranted)
current stormwater management
regulations and development standards.
• Assist in the completion of the
Transportation Functional Plan and
Stormwater Management Plan.
• Explore the feasibility of fee-based
City design and construction of utility
extensions to serve new development.
City of Port TownsendFinal Budget 201132
CITY OF PORT TOWNSEND
Departmental Summary
Development Services Department
BudgetBudget
YearYearIncrease
20112010<Decrease>
Revenues By Source
General Fund support336,842$ 357,500$ (20,658)$
Building Permits226,000 226,000 -
Zoning Fees32,000 32,000 -
Plan Checking Fees- - -
Impact Fees- - -
SEPA Related Fees- - -
Planning Services34,000 34,000 -
Miscellaneous Revenues150 150 -
Intergovernmental- - -
Total Revenues628,992$ 649,650$ (20,658)$
Expenditures By Program
Building & Planning Services628,992$ 649,650$ (20,658)$
Special Projects- - - Note 1
Total Expenditures628,992$ 649,650$ (20,658)$
Expenditures by Object
Personnel504,897$ 515,722$ (10,825)$
Operating Expenditures119,095 128,928 (9,833)
Capital Outlay5,000 5,000 -
Total Expenditures628,992$ 649,650$ (20,658)$
Percent coverage of expenditures by revenues46.45%44.97%1.48%
Starting in 2008, Special Projects was segregated as the new Planning Department.
City of Port TownsendFinal Budget 201133
CITY OF PORT TOWNSEND
Departmental Summary
Planning Department
BudgetBudget
YearYearIncrease
20112010<Decrease>
Revenues By Source
General Fund support170,743$ 167,807$ 2,936$
Planning Services- - -
Misc Revenues- - -
Intergovernmental- - -
Total Revenues170,743$ 167,807$ 2,936$
Expenditures By Program
Planning Services170,743$ 167,807$ 2,936$
Total Expenditures170,743$ 167,807$ 2,936$
Expenditures by Object
Personnel161,618$ 158,682$ 2,936$
Operating Expenditures9,125 9,125 -
Capital Outlay- - -
Total Expenditures170,743$ 167,807$ 2,936$
Percent coverage of expenditures by revenues0.00%0.00%0.00%
City of Port TownsendFinal Budget 201134
Finance Department
Utility Billing
Clerk
Utility Billing
Clerk
Business Licensing
Compliance Specialist
Customer
Services
Accounting
Assistant
Accounts Payable
Payroll/
Benefits
Administrator
Grants &
Contract Compliance
Specialist
Accounting &
Treasury
Deputy
Finance Director
Information Technology
Administrator
Finance Director
City Manager
City of Port TownsendFinal Budget 201135
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.
2010
Accomplishments
• Successfully completed the annual audit
by the State Auditor; and
• Hired and trained new staff to work in
utility billing functions; and
• Implemented new on-line business
licensing with Washington State
Department of Licensing to allow
master license services for city business
licensing; and
• Upgraded accounting system software to
implement enhancements to current
accounting systems
2011 Goals and Objectives
In 2011, we will enhance the city accounting
systems to allow for Internet payments,
automatic bank debits and credit card
payments for utility accounts.
The city shall enhance business and
occupation tax filings and audit.
Goal: Upgrade city financial accounting
systems.
• Develop systems for utility payments
via other payment methods such as
ACH automatic debit, credit card
payments and Internet payments.
Goal: Provide Project Accounting
Support for various capital projects.
• Work with Public Works to monitor
project costs; and
• Maintain project accounting records;
and
• Develop grant reimbursement financing
schedules for projects.
Goal: Continue to improve financial
reporting of the city’s revenues,
expenditures, and financial condition.
• Strive for excellence in both budgeting
and financial reporting; and
• Continue to improve financial reporting
of the city’s revenues, expenditures, and
financial condition.
City of Port TownsendFinal Budget 201136
CITY OF PORT TOWNSEND
Departmental Summary
Finance Department
BudgetBudget
YearYearIncrease
20112010<Decrease>
Revenues By Source
B&O tax collections655,000$ 655,000$ -$
Business & Other Licenses40,000 40,000 -
Interfund Services48,195 48,237 (43)
Investment income500 500 -
Total Revenues743,695$ 743,737$ (43)$
Expenditures By Program
City Financial Services425,664$ 402,559$ 23,105$
Total Expenditures425,664$ 402,559$ 23,105$
Expenditures by Object
Personnel326,857$ 318,303$ 8,554$
Operating Expenditures96,057 81,506 14,551
Capital Outlay2,750 2,750 -
Total Expenditures425,664$ 402,559$ 23,105$
Percent coverage of expenditures by revenues174.71%184.75%-10.04%
City of Port TownsendFinal Budget 201137
Police Department
Police Clerks
Administrative
Supervisor
Patrol Officers
Police Reserve
Officers
Police Cadets
Patrol
Sergeant
Squad A
Patrol Officers
Patrol
Sergeant
Squad B
Citizen
Volunteers
Admin
Sergeant
School Liasion
Bike Safety
Code Enforcement
Detective
Patrol
Sergeant
Police Chief
City Manager
City of Port TownsendFinal Budget 201138
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 and an
Administrative Sergeant who provide the
overall management and direction, planning,
budgeting, scheduling, inspections, and
training for the Department.
SUPPORT SERVICES
Consists of a Police Administrative
Supervisor/Evidence Technician and three
Police Clerks. Support Services handles
telephone and personal requests for service
from the public; p
rocesses and maintains
all reports generated by Police
Department Officers and staff; performs
data entry in department database and
regional/national law enforcement
telecommunications systems; conducts
background checks on arrested persons,
processes all citations, and prepares all
report packages for dissemination;
produces mandated State and Federal
statistical reports. The Evidence
Technician is responsible for the records
management, maintenance, and security
of the Police Department’s
evidence/property room. (PTPD
contracts with Jefferson County for Jail
and Dispatch services.)
PATROL
Currently consists of two uniformed
sergeants and nine uniformed officers. The
Patrol Division is the ‘backbone’ of the
police operation. This program provides 24-
hour-a-day, seven-days-a-week law
enforcement coverage. The officers perform
all facets of law enforcement, including
responding to emergency situations and
service calls. Other primary responsibilities
are ensuring safety and protection of persons
and property through proactive and directed
patrol, conducting investigations, collecting
evidence, recovering lost or stolen property,
and apprehending violators. Patrol also
facilitates the safe, expeditious movement of
vehicle, bicycle, and pedestrian traffic, and
renders services of problem solving and
community oriented policing to promote the
peace and enhance the quality of life for
residents and visitors. Included in the Patrol
Division is The School Resource Officer
Program which places an officer inside the
Port Townsend School Districts campuses;
The Citizen Volunteer Program which
provides the department with local
Volunteers who assist in clerical, parking
and Special Event activities.
INVESTIGATIONS
The Investigations Division, (currently
consisting of one officer and one reserve
officer), conducts professional and
comprehensive follow-up investigations of
reported major crimes. 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.
2011 GOALS AND OBJECTIVES
• Enhance our service to our
community by hiring an officer
to fill a vacated position.
• Prepare and present a Reserve
Police Academy and a Citizens
Academy.
• Work with all available resources
to provide a community safe
enough to alleviate any fears
regarding crime and concerns
regarding traffic.
City of Port TownsendFinal Budget 201139
CITY OF PORT TOWNSEND
Departmental Summary
Police Department
BudgetBudget
YearYearIncrease
20112010<Decrease>
Revenues By Source
General Fund support2,387,575$ 2,434,531$ (46,956)$
Court Appointed Inmate fees- - -
Fines101,200 101,200 -
Grants16,798 37,431 (20,634)
Law enforcement services3,000 3,000 -
Retail Sales Taxes - Criminal Justice116,087 114,938 1,149
Public Utility Taxes - Water, Sewer,Storm, Garbage97,686 96,718 967
Criminal Justice Taxes12,832 12,780 52
Liquor Excise Taxes44,546 42,518 2,028
Motor Vehicle Taxes2,000 2,000 -
Miscellaneous1,800 1,800 -
Total Revenues2,783,524$ 2,846,917$ (63,393)$
Expenditures By Program
Administration636,748$ 650,655$ (13,907)$
Operations2,138,936 2,188,422 (49,486) Note 1
Training7,840 7,840 -
Total Expenditures2,783,524$ 2,846,917$ (63,393)$
Expenditures by Object
Personnel1,848,369$ 1,918,767$ (70,398)$
Operating Expenditures447,982 432,471 15,511
Intergovernmental Services484,673 493,179 (8,506)
Capital Outlay2,500 2,500 -
Total Expenditures2,783,524$ 2,846,917$ (63,393)$
Percent of coverage of expenditures bq revenues14.22%14.49%-0.26%
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 TownsendFinal Budget 201140
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 two
Maintenance Workers and by the Fleet/Facilities Crew Chief. The Crew Chief also performs or
coordinates minor building repairs and modifications.
In 2011, we will continue efforts to expand completion of deferred maintenance of existing
facilities to include City Hall, Pope Marine Building, and Mountain View.
City of Port TownsendFinal Budget 201141
CITY OF PORT TOWNSEND
Departmental Summary
City Facilities Department
BudgetBudget
YearYearIncrease
20112010<Decrease>
Revenues By Source
General Fund support338,821$ 318,461$ 20,360$
Custodial Services- - -
Total Revenues338,821$ 318,461$ 20,360$
Expenditures By Program
Public Restrooms-$ -$ -$
City Hall and Facilities338,821 318,461 20,360
Total Expenditures338,821$ 318,461$ 20,360$
Expenditures by Object
Personnel153,940$ 138,353$ 15,587$
Operating Expenditures184,881 180,108 4,773
Capital Outlay- - -
Total Expenditures338,821$ 318,461$ 20,360$
Percent of coverage of expenditures by revenues0.00%0.00%0.00%
City of Port TownsendFinal Budget 201142
Non-Departmental
The General Fund cost center “Non-
Departmental” is where costs, which are not
directly assigned to an existing General Fund
department, are summarized. In previous
years, costs for contracted services to Jefferson
County were listed here. In 2006, the city
assigned the county services to specific city
departments to manage. The expenditures
remaining are for benefit reserves, and other
state agency charges.
City of Port TownsendFinal Budget 201143
CITY OF PORT TOWNSEND
Departmental Summary
Non-Departmental
BudgetBudget
YearYearIncrease
20112010<Decrease>
Revenues By Source
General Fund support30,150$ 40,836$ (10,686)$
Other- - -
Total Revenues30,150$ 40,836$ (10,686)$
Expenditures By Program
Intergovernmental Services - ORCAA4,003 3,989 14$ Note 1
Reserve (medical benefits and PDA)26,147 36,847 (10,700)
- - -
Total Expenditures30,150$ 40,836$ (10,686)$
Expenditures by Object
Intergovernmental Services - Jefferson County contract-$ -$ -$ Note 1
Operating Expenditures30,150 50,836 (20,686)
Total Expenditures30,150$ 50,836$ (20,686)$
Percent of coverage of expenditures by revenues0.00%19.67%-19.67%
Note 1 In 2005, these services included the cost of contract services provided by Jefferson County:
District Court, Dispatch, Alcohol and Drug Abuse, Animal Control, and Computer Network Support.
Starting in 2006, the interlocal contract costs were reassigned to various city departments to
monitor and administer as part of their department budgets. ORCAA is the state agency Olympia
Region Clean Air Agency which requires an annual assessment.
City of Port TownsendFinal Budget 201144
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.
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.
Goals and Objectives
Continue complying with Council directives
regarding examination of:
(1) responsibilities of stakeholders and
station personnel and partners of the station;
(2) improving and clarifying the 2001
interlocal agreement;
(3) allocation of resources among public,
educational and governmental programming
(4) methods for providing accountability for
the allocation of resources
City of Port TownsendFinal Budget 201145
CITY OF PORT TOWNSEND
Departmental Summary
P.E.G. Access TV Studio
BudgetBudget
YearYearIncrease
20112010<Decrease>
Revenues By Source
General Fund support-$ -$ -$
Utility Tax- TV Cable Franchise Fee40,000 45,080 (5,080)
TV Public Access Fee5,000 6,360 (1,360)
Program Fees1,030 1,030 -
Total Revenue46,030$ 52,470$ (6,440)$
Expenditures
Operating Expenditures23,838$ 23,630$ 208$
Capital Outlay - restricted6,125 6,125 -
Capital Outlay - unrestricted- - -
Personnel- - -
Total Expenditures29,963$ 29,755$ 208$
Program Revenues in Excess of Expenditures16,067$ 22,715$ (6,648)$
Percent coverage of expenditures by revenues100.0%100.0%0.0%
City of Port TownsendFinal Budget 201146
Grants Management
Functions
Starting in 2009, a new department was
created for researching, applying, and
coordination of various foundation, city,
state and federal grant proposals.
Previously, this function was covered by the
Public Safety Analyst position that was
budgeted in the Police Department.
With many city projects now in the planning
stages, this new function will better focus on
grant funding opportunities, and potentially
seek reimbursement for some of the grant
administration costs.
In 2009, the city received grant awards
totaling $5,325,740 to be spent over the next
three years. Grants were awarded for the
seismic retrofit of specific public buildings
and infrastructure, the development of a
Hazard Mitigation Plan for the county and
city, drug use prevention education,
Streetscape construction, and the
development of a Wayfinding system to
increase tourism.
This does not include grants that other city
departments may have applied for and
received on their own.
The Grants Management department also
provides ad hoc consulting to other
governmental agencies regarding grant
opportunities.
City of Port TownsendFinal Budget 201147
CITY OF PORT TOWNSEND
Departmental Summary
Grants Management Department
BudgetBudget
YearYearIncrease
20112010<Decrease>
Revenues By Source
Interfund Services-$ -$ -$
General Fund Support 96,297 82,876 13,421
Total Revenues 96,297$ 82,876$ 13,421$
Expenditures By Program
Grants Management 96,297 82,876 13,421
Total Expenditures 96,297$ 82,876$ 13,421$
Expenditures by Object
Personnel96,297$ 67,136$ 29,161$
Operating Expenditures- - -
Capital Outlay- 15,740 (15,740)
Total Expenditures96,297$ 82,876$ 13,421$
City of Port TownsendFinal Budget 201148
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
provision allows the City Council and
citizens to more clearly see when
budgetary transfers are to occur, and
where those transfers went.
Typically, transfers out to support other
city operations are posted to these
accounts. Current transfers out are
budgeted for the following funds:
• G.O. Debt Service Fund for debt
service payments; and
• Community Services Fund to
support non-profit community
services, city parks and pool
operations; and
Finally, this summary provides the totals
for the General Fund, ending fund
balance as projected in the budget
development.
City of Port TownsendFinal Budget 201149
CITY OF PORT TOWNSEND
Departmental Summary
Fund Equity and Transactions
BudgetBudget
YearYearIncrease
20112010<Decrease>
Ending General Fund Balance
City Council Reserved Fund Balance - (1%)54,109$ 55,821$ (1,712)$ see Note 1
Unreserved Fund Balance324,642 268,018 56,624
Total Ending Fund Balance378,751$ 323,839$ 54,912$
Other Financing Uses
Interfund Subsidies - Transfer-Out to Bond 2005 Fund171,000$ 171,000$ -$
Interfund Subsidies - Transfer-Out to Street Fund- - -
Interfund Subsidies - Transfer-Out to Emergency Services Fund- - -
Interfund Subsidies - Transfer-Out to Library Fund- - -
Interfund Subsidies - Transfer-Out ER&R Fund- - -
Interfund Subsidies - Transfer-Out Transmission Line Fund- - -
Interfund Subsidies - Transfer-Out Contingency Fund- - -
Interfund Subsidies - Transfer-Out to Community Services Fund989,000 885,544 103,456
Total Other Financing Uses1,160,000$ 1,056,544$ 103,456$
Total Fund Equity and Other Financing Uses1,538,751$ 1,380,383$ 158,368$
Estimated Ending Fund Balance reserve5.5%4.6%
Notes:
1.Beginning in year 2000, the City Council established a financial policy requiring a reserve in the General
Fund equal to 1% of General Fund revenues. The reserve may only be spent by Council authorization
through a supplemental budget.
City of Port TownsendFinal Budget 201150
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 are no
staff assigned to operate within 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 within this fund. It is used
primarily to account for earmarked monies.
Due to the current state of the economy, the
City Council has recognized that the 2% fund
reserve goal may not be maintained, but will
work to rebuilding this goal over a few years.
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. Recommendations for
applicants for this program are initiated by the
Main Street organization.
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
restricted to 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.
City of Port TownsendFinal Budget 201151
Special Revenue Funds
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 such purpose as specified.
The sole source of revenue is the lodging tax.
This tax is derived by taking 2% of the state's
6.5% 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
City of Port TownsendFinal Budget 201152
Special Revenue Funds
mandated by the State Department of Health.
Wastewater SDC revenue will pay for the final
stages of the wastewater treatment plant
project. These fees will pay only for the
excess capacity portion, offsetting debt service
payments for these projects.
State law authorizes establishment of SDCs for
water, wastewater and storm drainage. Impact
Fees are also allowed for streets, parks, fire
suppression 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
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.
On August 19, 2008, Port Townsend voters
approved a property tax levy lid lift to support
the Library operations. The ballot measure
authorized a $0.75 per thousand dollars of
assessed valuation property tax levy restricted
to the library operations. This new property
tax is deposited directly in the Library Fund.
Detail budget information follows.
Fire and EMS Services Fund
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.
In 2007, the city outsourced the fire and
emergency medical services to Jefferson Fire
District #6 (aka East Jefferson Fire Rescue).
All city fire department equipment and
employees were transferred to the district, and
the city contracts directly to the district for
those services.
Under the terms of the Interlocal contract, the
city pays a base contract amount (increased
annually 1% for levy increases, plus 50% of
the property taxes received from new
construction property values) for fire services,
and pays all of the EMS property tax revenues
to the district. This fund accounts for the EMS
property taxes collected and contract payments
to the district. Detail budget information
follows.
Public Works and Engineering Fund
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. Revenues to support this fund
are derived by interfund charges to the funds
which are benefiting from these public works
services (streets, water, sewer, stormwater and
equipment rental). Detail budget information
follows.
Community Services Fund
In 2005, a new accounting fund was created
for the operation of city community services
(parks maintenance, pool, recreation, and
community service programs) with enabling
city Ordinance No. 2889. In prior years these
services were included in various city general
fund departments. Revenues to support this
fund are derived mostly by a general fund
subsidy transfer and some user fees.
This fund includes funding for other city
services contract providers. They include
City of Port TownsendFinal Budget 201153
Special Revenue Funds
Domestic Violence for $40,000, Boiler Room
for $24,000, UGN for $5,000, Main Street for
$45,000, YMCA for $118,000, Arts
Commission for $19,600, and Jefferson
County parks and recreation facilities for
$125,000. Detail budget information follows.
Street Fund
The Street Fund is responsible for the
administration and maintenance of the city’s
transportation network, which includes
approximately 74 miles of public roadways
together with roadside improvements,
sidewalks, bicycle facilities, signalization and
illumination systems. The work plan
associated with this responsibility include:
• Street sweeping
• Roadside vegetation management and
mowing
• Landscape maintenance
• Pavement and shoulder repair
• Pavement markings
• Snow and ice control
• Traffic signal and illumination system
maintenance
• Signage
• Traffic counts
• Transportation planning
• Street tree maintenance
The Street Fund receives revenues from state
distributions of motor vehicle fuel taxes for
two programs: city streets and arterial streets.
State law restricts these revenues:
• City streets: to be used for any street
purposes (RCW 46.68.070.110,
47.24.040 and 35.76 RCW)
• Arterial streets: to be used for
highways and arterial streets. For
cities with populations less than
15,000, cities may use these monies for
the maintenance of arterial highways
and city streets (RCW 46.68.070).
The city consolidated its Arterial Street Fund
into the Street Fund in 2000 as allowed by
RCW 46.68.070 for cities with populations
less than 15,000.
These state revenues distributions are not
sufficient resources to maintain city streets.
Prior to 2007, the city general fund provided
subsidies to the street fund for its operation. In
2007, the city council authorized an increase in
the city utility tax by 10% resulting in a total
public utility tax of 20%. The city council
restricted this 10% increase for an allocation to
public safety (1.5%) and street maintenance
and operation (8.5%).
Detail budget information follows.
City of Port TownsendFinal Budget 201154
CITY OF PORT TOWNSEND
Fund Summary
Contingency Fund
BudgetBudgetActual
YearYearIncreaseYear
20112010<Decrease>2009
Revenues By Source
Property Tax21,000$ 10,000$ 11,000$ -$
Operating Transfer-in- - - 25,000
Investment Interest407 402 5 441
Total Revenues21,407$ 10,402$ 11,005$ 25,441$
Expenditures-$ 7,478$ (7,478)$ -$
Estimated Beginning Fund Balance101,809$ 98,885$ 2,924$ -$
Increase<Decrease> in Fund Balance21,407 2,924 18,483 25,441
Estimated Ending Fund Balance123,217$ 101,809$ 21,407$ 25,441$
Reserve % of General Fund Revenues 1.8%1.4%
Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates.
City of Port TownsendFinal Budget 201155
CITY OF PORT TOWNSEND
Fund Summary
Drug Enforcement and Education Fund
BudgetBudgetActual
YearYearIncreaseYear
20112010<Decrease>2009
Revenues By Source
Confiscated and Forfeited Property-$ 39,652$ (39,652)$ -$
Investment Interest2 2 - -
Total Revenues2$ 39,654$ (39,652)$ -$
Expenditures
Supplies- - - -
Capital Outlay- 2,400 (2,400) -
Total Expenditures-$ 2,400$ (2,400)$ -$
Estimated Beginning Fund Balance39,797$ 2,543$ 37,254$ 2,541$
Increase<Decrease> in Fund Balance2 37,254 (37,252) -
Estimated Ending Fund Balance39,799$ 39,797$ 2$ 2,541$
Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates.
City of Port TownsendFinal Budget 201156
Street/Sewer/Storm Divisions
Biosolids/Compost
Treatment
Operators
(2 FTE)
Biosolids
Composting
Facility
Wastewater
Treatment
Operators
(3 FTE)
Wasterwater
Treatment
Facility
Wastewater
Treatment
Equipment
Operators
(4 FTE)
Maintenance
Worker
(1 FTE)
Seasonal
Part time
(1.5 FTE)
Street/Sewer/Storm
Crew Chief
Operations &
Maintenance
Manager
Street/Sewer/Storm
Public Works
Director
City Manager
City of Port TownsendFinal Budget 201157
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.
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.
2010 Accomplishments
• Continued to install hot tape for
crosswalks on the 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 80 + hours doing this
work.
• Pulled the road shoulders of
approximately 10 miles of roadway
with the assistance of Jefferson
County Road Department.
City of Port TownsendFinal Budget 201158
Street Fund
*=Better information in the City’s GIS system.
Street Division Performance Measures 2008 2009 2010
as of 10/31/10 2011 Est.
Citizen concern/requests received 286 340 184 200
Painting of crosswalks, curbs, and
parking stalls (Time Spent, Hrs.) 500 500 500 500
Miles of gravel road maintained twice a
year 5.04 3.51 3.51 3.51
Miles of roadway maintained in the City. 79 76.83* 76.83 80
Miles of road re-striped –one time per
year 40 40 40 40
Street Shoulders - Miles pulled 0.75 0.5 10 10
Right-of-Way chip sealed or Paved
(Miles) 0.0 0.78 Chip
Sealed 0.0
0.0
Depending on
Funding
City of Port TownsendFinal Budget 201159
CITY OF PORT TOWNSEND
Fund Summary
Street Fund
BudgetBudgetAcutal
YearYearIncreaseYear
20112010<Decrease>2009
Revenues By Source
State Grants-$ -$ -$ 1,982$
Federal Grants (Indirect)- - - 11,894
Motor Vehicle Fuel Tax191,781 201,294 (9,513) 194,160
Public Utility Taxes - Water,Sewer,Storm,Garbage553,552 548,071 5,481 509,333
Street Development Permits- - - 14,000
Investment Interest44 754 (710) 957
Street Payback Collection3,100 3,100 - 2,804
Miscellaneous Income300 300 - 619
Operating Transfers- In- - - -
Total Revenues748,777$ 753,519$ (4,742)$ 735,748$
Expenditures by program
Operations731,320$ 739,254$ (7,934)$ 800,604$
Capital Improvement Projects- 15,150 (15,150) 96,111
Total Expenditures731,320$ 754,404$ (23,084)$ 896,715$
Expenditures by object
Repairs & Maintenance-$ -$ -$ -$
Utility Services96,000 86,800 9,200 82,395
Supplies41,000 41,000 - 41,979
Services & Charges115,263 121,632 (6,370) 110,661
Personnel185,352 182,778 2,574 162,071
Capital Outlay- 15,150 (15,150) 96,111
Interfund Services293,705 307,043 (13,338) 403,498
Total Expenditures731,320$ 754,404$ (23,084)$ 896,715$
Actual Beginning Fund Balance1,475$ 2,360$ (885)$ 163,326$
Increase<Decrease> in Fund Balance17,457 (885) 18,342 (160,966)
Estimated Ending Fund Balance18,932$ 1,475$ 17,457$ 2,360$
Fund Balance Reserve % =2.5%0.2%0.3%
Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates.
City of Port TownsendFinal Budget 201160
Library Fund
City Manager
Library Director Adult Services
Library Support Network Library Advisory Board Port Townsend Library Foundation
Friends of the
Port Townsend Library Port Townsend Library Volunteers
Youth Services
Circulation Services
Technical Services
Development Resource Assistant (.125 FTE)
Adult Services Librarian (.75 FTE)
Library Associate (.625 FTE)
Library Associate (.875 FTE)
Youth Services Librarian (.75 FTE)
Senior Library Associate (.88 FTE)
Circulation Coordinator/
Administrative Assistant (1.0 FTE)
Library Associate Circ/Volunteer Coordinator (.75 FTE)
Library Assistant (.75 FTE)
Library Page/Courier (.88 FTE)
Senior Library Associate (.75 FTE)
Processing Technician (.88 FTE)
Library Page (.25 FTE)
Library Assistant (.2 FTE)
Library Assistant Substitutes
(.385 FTE)
Library Assistant
(.5 FTE TITLE V)
City of Port Townsend
Final Budget 2011
61
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
Exciting days are ahead for our well-used and
overcrowded library. The library needs more
space to enable many more endeavors to serve
the community and help meet the needs of City
residents. Cramped shelves and limited space for
computers and programs are symptoms of a
problem not solved by the 2008 vote- the need
for more space.
Today the Port Townsend Public Library has
stepped up to meet critical community needs for
employment and job search assistance and for
non-profit funding through its newly created Job
Search Center and Grant Resource Center. In
addition, the library has strengthened its
educational role through a formal collaboration
with the Port Townsend School District that
provides for resource sharing to support
curriculum development, literacy, research skills,
and homework help. The library’s Early Literacy
Center continues to reach parents and children,
(birth through 5) by providing innovative
programs and resources to support early
childhood literacy needs.
As the role of the library continues to expand in
response to high usage and a greater demand for
more information and educational resources, the
campaign for more space has gained momentum.
A committed partnership among key groups- the
library’s dedicated Advisory Board, The Port
Townsend Library Foundation, Friends of the
Port Townsend Library, staff, thousands of
library patrons, generous and thoughtful donors,
and the City government has been formed to
secure funding for the restoration and seismic
retrofit of the Carnegie building and the
construction of a new three-level addition.
Restoring the historic structure and expanding
the space available will match the library’s
physical campus to its oversized usage and,
when completed will almost triple the space
available for collections, programs and services.
This capital campaign looks forward to the next
100 years of library service to the Port Townsend
community and a continuance of the legacy
started so long ago by a group of “leading
community ladies” and Andrew Carnegie.
Collections
The library has over 63,000 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.
The maritime collection of the Wooden Boat
Foundation, located in the H.W. McCurdy
Library at the Northwest Maritime Center, is
now included in the CLAN online catalog thus
greatly expanding the availability of both
libraries’ significant maritime resources to the
community at large.
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
City of Port TownsendFinal Budget 201162
Library Fund
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
including help using the resources of the Early
Literacy Center and the new Job Search and
Grant Resource Centers, readers’ advisory for
popular materials, and training in the use of
reference and specialized databases.
Operations
The library’s collection management and
administrative teams provide collection
development, book processing, cataloging,
outreach and program planning, and fund raising.
Performance
Measures
2009
Actual
(55 hr/wk)
2010
Actual
(55 hr/wk)
Circulation total 263,690275,381
Reference Questions 15,78715,881
Interlibrary Loans 1,5991,782
Public Computer
Use (logins)
44,78045,378
Total Library
Cardholders
Residents
Non-Residents
9,921
8,433
1.488
9,503
8,143
1,360
Collections size
(books, videos, dvds,
books on tape & cds;
music cds,
periodicals)
Periodical
subscriptions
59,409
160
63,353
160
Online databases 2028
Youth Programs
(includes outreach)
461374
Young Adult
Programs
139132
Adult Programs
(includes outreach)
167198
Library Attendance 171,800182,985
City of Port TownsendFinal Budget 201163
City of Port Townsend
Fund Summary
Library Fund
BudgetBudgetAcutal
YearYearIncreaseYear
20112010<Decrease>2009
Revenues By Source
General Fund support-$ -$ -$ -$
Property Taxes955,765 939,023 16,742 929,726
Federal grants- - - 4,833
State grants18,000 53,083 (35,083) 6,924
Private grants9,870 9,870 - 3,938
Fines13,130 13,130 - 14,476
Donations5,481
Miscellaneous2,500 18,171 (15,671) 1,784
Total Revenues999,265$ 1,033,277$ (34,012)$ 967,161$
Expenditures By Program
Library Services986,720$ 1,023,824$ (37,104)$ 912,824$
Total Expenditures986,720$ 1,023,824$ (37,104)$ 912,824$
Expenditures by Object
Personnel627,155$ 611,979$ 15,176$ 583,394$
Operating Expenditures279,565 330,974 (51,409) 246,467
Capital Outlay - Acquisitions80,000 80,872 (872) 80,764
Capital Outlay - Furniture & Fixtures- - - 2,200
Total Expenditures986,720$ 1,023,824$ (37,104)$ 912,824$
Estimated Beginning Fund Balance50,431$ 40,979$ 9,453$ -$
Increase<Decrease> in Fund Balance12,545 9,453 3,092 54,336
Estimated Ending Fund Balance62,976$ 50,431$ 12,545$ 54,336$
Fund Balance Reserve % =6.3%4.9%5.6%
Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates.
City of Port TownsendFinal Budget 201164
CITY OF PORT TOWNSEND
Fund Summary
Lodging Tax Fund
BudgetBudgetAcutal
YearYearIncreaseYear
20112010<Decrease>2009
Revenues By Source
Hotel Motel Taxes350,000$ 350,000$ -$ 338,145$
Private Contributions- 23,000 (23,000) -
Miscellaneous Income- - - 96
Investment Interest57 113 (57) 462
Total Revenues350,057$ 373,113$ (23,057)$ 338,703$
Expenditures
Professional Services-PT Chamber-$ -$ -$ -$
Professional Services-PAW- - - -
Professional Services-Other240,000 220,000 20,000 306,143
Advertising- 3,577 (3,577) -
Advertising-Joint Marketing- - - -
Communications- - - -
Miscellaneous-Special Events- 20,000 (20,000) -
General Fund Overhead Charges33,667 33,667 - 40,417
Interfund Services & Charges - Public Restrooms- - - -
Interfund Subsidies - Waterfront debt service69,269 69,269 - 69,269
Interfund Subsidies - McCurdy Pavilion debt service21,414 21,414 - 21,412
Interfund Subsidies - PT Marine Science Center debt5,983 5,983 - 5,983
Total Expenditures370,333$ 373,910$ (3,577)$ 443,224$
Estimated Beginning Fund Balance28,367$ 29,163$ (796)$ 133,684$
Increase<Decrease> in Fund Balance(20,276) (796) (19,480) (104,521)
Estimated Ending Fund Balance8,091$ 28,367$ (20,276)$ 29,163$
Estimated Ending Fund Balance Reserve 2.3%7.6%8.6%
Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates.
City of Port TownsendFinal Budget 201165
Parks and Recreation Department
Parks Assistant
Parks Assistant
Parks Assistant
Parks Assistant
Parks Seasonals
Parks Foreman
Parks Maintenance
YMCA - partnership
Recreation
Lifeguards
Instructors
Assistant Pool Manager
Pool Manager
Aquatics/Pool
Parks & Recreation
Manager
Public Works Director
City Manager
City of Port TownsendFinal Budget 201166
Community Services Fund –
City Parks & Recreation Division
Mission: The mission of the City of Port
Townsend Parks & Recreation Division is to
preserve and enhance natural resources and
open space for future generations, to
develop and maintain quality park spaces
and recreation facilities and to provide
diverse recreation & leisure programs.
2011 Goals and Objectives
Goal: Provide facilities for the public that
are aesthetically pleasing, well-
maintained and safe.
Continue a preventative maintenance and
work order system to improve efficiencies
and allow better accounting of work
activities.
Expand Park resources to facilitate increased
management and maintenance of City Park
facilities.
Increase emphasis on maintenance of City
trails and facility landscaping.
Master plan the “Parkside Dr.” property
Replace picnic shelter at Bobby
McGarraugh Park
Replace two sections of fence at the Port
Townsend Skate Park.
Goal: Provide play equipment that is well
maintained in an environment that
addresses safety concerns.
Review the condition of all play equipment
at least once a month and replace or repair
any equipment that presents a safety hazard.
Monitor the depth and condition of the
surfacing under the equipment for fall
protection. Renew or replace surfacing
material when and if necessary.
Install new play equipment at Pope Marine
Park
Goal: Maintain current plans related to
the operation of City parks.
Finish updating Parks, Recreation and Open
Space Functional Plan to reflect current
conditions and interests of the park users.
Goal: Continue to establish an effective,
identifiable brand/image for the Parks &
Recreation Division to assist in marketing
our facilities and services.
Continue to use a standard/consistent style
for park signs that easily identifies the
facility or park as a City of Port Townsend
property.
Continue to use the division logo/mark to be
used in addition to the city logo to brand our
programs and publicity items.
Update division website link to include all
parks & facilities.
Update the pool website to include photos of
facility & staff, descriptions of programs,
program fees and up to date schedule.
Improve marketing of department by
partnering with County Recreation & the
YMCA to develop a recreation program
guide.
City of Port TownsendFinal Budget 201167
City of Port Townsend
Fund Summary
Community Services Fund
BudgetBudgetActual
YearYearIncreaseYear
20112010<Decrease>2009
Revenues By Source
General Fund support989,000$ 885,544$ 103,456$ 977,479$
General Property Taxes400,000 400,000 - -
Special Purpose Taxes125,000 - 125,000 -
Charges for services - pool services105,000 108,000 (3,000) 102,784
Sublease income - Mountain View Campus9,120 9,120 - 1,725
Rental income13,750 7,000 6,750 9,630
Miscellaneous revenues4,485 4,485 - 4,463
Donations1,000 2,775 (1,775) 4,461
Total Revenues1,647,355$ 1,416,924$ 230,431$ 1,100,541$
Expenditures By Program
Contract Community Service Providers133,600$ 153,600$ (20,000)$ 120,356$
Jefferson County-Parks & Recreation Facilities125,000 - 125,000 -
Mountain View Campus188,375 190,060 (1,685) -
Parks Maintenance664,698 571,795 92,903 463,522
Recreation118,000 118,000 - 140,500
Pool288,108 241,606 46,502 255,191
Interfund Charges149,373 131,784 17,589 108,202
Events Coordination- 2,764 (2,764) -
Total Expenditures1,667,154$ 1,409,610$ 257,545$ 1,087,771$
Expenditures by Object
Personnel750,826$ 642,499$ 108,327$ 468,899$
Operating Expenditures899,828 761,611 138,218 576,628
Interfund Loan Repayments- - - 41,492
Capital Outlay16,500 5,500 11,000 462
Total Expenditures1,667,154$ 1,409,610$ 257,545$ 1,087,482$
Actual Beginning Fund Balance20,228$ 12,914$ 7,314$ 143$
Increase<Decrease> in Fund Balance(19,799) 7,314 (27,114) 12,771
Estimated Ending Fund Balance428$ 20,228$ (19,799)$ 12,914$
Estimated Ending Fund Balance reserve0.0%1.4%1.2%
Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates.
Note 1: Prior to 2005, the Community Services Fund was included as various
departments of the General Fund.
City of Port TownsendFinal Budget 201168
CITY OF PORT TOWNSEND
Fund Summary
Community Development Block Grant Fund
BudgetBudgetAcutal
YearYearIncreaseYear
20112010<Decrease>2009
Revenues By Source
Federal Program Income10,000$ 10,000$ -$ 472,444$
Federal Grant Programs- - - -
Investment Interest Income 317 754 (437) 984
Total Revenues 10,317$ 10,754$ (437)$ 473,429$
Expenditures
Community Development Loans-Other-$ -$ -$ -$
Community Development Loans-Historic District 50,000 100,000 (50,000) 470,740
Total Expenditures 50,000$ 100,000$ (50,000)$ 470,740$
Estimated Beginning Fund Balance63,431$ 152,677$ (89,246)$ 149,988$
Increase<Decrease> in Fund Balance(39,683) (89,246) 49,563 2,689
Estimated Ending Fund Balance23,748$ 63,431$ (39,683)$ 152,677$
Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates.
City of Port TownsendFinal Budget 201169
CITY OF PORT TOWNSEND
Fund Summary
System Development Charges Fund
BudgetBudgetAcutal
YearYearIncreaseYear
20112010<Decrease>2009
Revenues By Source
Interest Income15,660$ 8,329$ 7,331$ 2,096$
Water System Development Charges-City74,000 74,000 - 168,974
Water System Development Charges-Outside city20,000 20,000 - 22,687
Sewer System Development Charges69,000 69,000 - 118,881
Total Revenues178,660$ 171,329$ 7,331$ 312,638$
Expenditures
Interfund Subsidies (Water)126,500$ 195,000$ (68,500)$ 102,117$
Interfund Subsidies (Sewer)22,000 170,000 (148,000) 89,844
Total Expenditures148,500$ 365,000$ (216,500)$ 191,961$
Estimated Beginning Fund Balance521,989$ 715,660$ (193,671)$ 594,984$
Increase<Decrease> in Fund Balance30,160 (193,671) 223,831 120,676
Estimated Ending Fund Balance552,149$ 521,989$ 30,160$ 715,660$
Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates.
City of Port TownsendFinal Budget 201170
City of Port Townsend
Fund Summary
Fire and Emergency Services Fund
BudgetBudgetActual
YearYearIncreaseYear
20112010<Decrease>2009
Revenues By Source
General Fund support-$ -$ -$ 823,635$
General Property Taxes831,138 832,171 (1,033) -
Special Purpose Taxes125,000 - 125,000 -
EMS Property Taxes740,000 412,500 327,500 391,750
Residual Equity Transfer in- - - 11,200
Total Revenues1,696,138$ 1,244,671$ 451,467$ 1,226,585$
Expenditures By Program
Fire831,138$ 832,171$ (1,033)$ 834,835$
Emergency Medical Services (EMS)740,000 412,500 327,500 391,750
- - - -
Total Expenditures1,571,138$ 1,244,671$ 326,467$ 1,226,585$
Expenditures by Object
Personnel-$ -$ -$ -$
Operating Expenditures- - - -
Intergovernmental Charges-EJFR1,571,138 1,244,671 326,467 1,226,585
Capital Outlay- - - -
Total Expenditures1,571,138$ 1,244,671$ 326,467$ 1,226,585$
Estimated Beginning Fund Balance(0)$ (0)$ -$ -$
Increase<Decrease> in Fund Balance125,000 (0) 125,000 -
Estimated Ending Fund Balance125,000$ (0)$ 125,000$ -$
Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates.
City of Port TownsendFinal Budget 201171
Public Works Administration
Office Lead
Engineering
Division
see Organizational
Chart
Street/Sewer/Storm
Division
see Organizational
Chart
Parks & Recreation
Division
see Organizational
Chart
Water & Facilities
Division
see Organizational
Chart
Public Works Director
City Manager
City of Port TownsendFinal Budget 201172
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.
2011 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 Secondary Water
Treatment Facility, Wastewater
Treatment Plant Outfall, Kanu Drive
Pump Station Replacement, City Lake
Pipeline Repair and a plan for sewer
extension in the southwest quadrant of
the City.
Ensure continued reliable, safe water
supply through continued planning to
meet federally mandated secondary
disinfection standards.
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 projects 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 with final
adoption of the Transportation
Functional Plan by the City Council.
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, and contract compliance for
Downtown Streetscape, Waterfront
Esplanade, Water and Taylor Street
Sidewalk Repairs, and other major
projects.
Integrate the Mountain View complex
into City facility operations and
maintenance schedules.
City of Port TownsendFinal Budget 201173
Public Works Administration and Engineering
Goal: Secure the means to finance
capital projects necessary to a healthy
infrastructure by careful management
of current resources and a continuing
vigilance for favorable financing.
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.
Goal: Work toward increased
customer satisfaction with Public
Works services.
Continue to support and improve the
Customer Request Program.
City of Port TownsendFinal Budget 201174
City of Port Townsend
Fund Summary
Public Works Admin and Engineering Fund
BudgetBudgetActual
YearYearIncreaseYear
20112010<Decrease>2009
Revenues By Source
Interfund Services1,034,731$ 1,190,555$ (155,823)$ 1,269,827$
General Fund support- - - -
Total Revenues1,034,731$ 1,190,555$ (155,823)$ 1,269,827$
Expenditures By Program
Administration285,930$ 279,192$ 6,738$ 310,191$
Engineering Services788,480 838,873 (50,393) 960,377
Total Expenditures1,074,410$ 1,118,065$ (43,654)$ 1,270,568$
Expenditures by Object
Personnel933,196$ 973,869$ (40,673)$ 1,037,369$
Operating Expenditures128,344 131,089 (2,745) 108,676
Interfund Charges7,870 8,107 (237) 119,046
Capital Outlay5,000 5,000 - 5,477
Total Expenditures1,074,410$ 1,118,065$ (43,654)$ 1,270,568$
Actual Beginning Fund Balance84,253$ 11,763$ 72,490$ 12,505$
Increase<Decrease> in Fund Balance(39,679) 72,490 (112,169) (742)
Estimated Ending Fund Balance44,574$ 84,253$ (39,679)$ 11,763$
Fund Balance Reserve % =4.3%7.1%0.9%
Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates.
City of Port TownsendFinal Budget 201175
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 TownsendFinal Budget 201176
General Government Debt Service
authorized by Ordinance 2908. The
source of monies to repay the debt
service for this issue comes from a
portion of the city’s general property tax
levy and real estate excise tax revenues.
On July 1 2008, the city issued
$7,500,000 in limited tax general
obligation bonds for the construction of
city street and park facility
improvements as authorized by
Ordinance 2978. The source of monies
to repay the debt service for this issue
comes from a portion of the city’s
general property tax levy, real estate
excise tax revenues, and hotel/motel tax
revenues.
Accompanying the debt service
information is a schedule that computes
the city’s legal debt limitation as
established by state law.
City of Port TownsendFinal Budget 201177
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 require
cities to:
• Impose the ¼ 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 TownsendFinal Budget 201178
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 1998
revenue refunding bond issue to reduce
the total debt obligation with new low
interest bonds.
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 $115,000 of
the remaining 1978-Series B revenue
bonds and most of the 1992 revenue
bonds. The refunding issued produced
significant savings in future interest
costs to the utility ratepayers. The source
of monies to repay the debt service for
this issue comes from the revenues of
the utility.
The utility debt service payments for the
revenue and revenue refunding bonds
are budgeted in a utility debt service
fund as listed below. The debt service
payments for the State trust and
revolving loans are budgeted as a debt
service line item in the Water/Sewer
Fund. A debt service fund for the State
loans is not necessary.
City of Port TownsendFinal Budget 201179
Statutory Legal Debt Margin
2010 Assessed Valuation per County Assessor1,455,136,315$
General Purpose - Non-Voted
Limited Tax (Non-voted) General Obligation Debt Capacity:
1.5% of value of taxable property(per RCW 39.36.02) =21,827,045$
Less:Outstanding Limited Tax General Obligation Debt(14,180,321)$
Remaining Nonvoted Debt Capacity =7,646,724$
Percent of Limited Tax Debt Capacity Used =64.97%
General Purpose - Requires Voter Approval
Unlimited Tax (Voted) General Obligation Debt Capacity:
2.5% of value of taxable property(per RCW 39.36.02) =36,378,408$
Less:Outstanding Unlimited Tax General Obligation Debt-$
Less:Outstanding Limited Tax General Obligation Debt(14,180,321)$
Remaining Voted and Non-Voted Debt Capacity =22,198,087$
Percent of Limited Tax Debt Capacity Used =38.98%
Parks and Open Space Purposes - Requires Voter Approval
Unlimited Tax (Voted) General Obligation Debt Capacity:
2.5% of value of taxable property(per RCW 39.36.02) =36,378,408$
Less:Outstanding Unlimited Tax General Obligation Debt-$
Remaining Voted Debt Capacity for Parks and Open Space Purposes =36,378,408$
Utility Purpose - Requires Voter Approval
Unlimited Tax (Voted) General Obligation Debt Capacity:
2.5% of value of taxable property(per RCW 39.36.02) =36,378,408$
Less:Outstanding Unlimited Tax General Obligation Debt-$
Remaining Voted Debt Capacity for Parks and Open Space Purposes =36,378,408$
Computation of Statutory Debt Limitation
City of Port TownsendFinal Budget 201180
CITY OF PORT TOWNSEND
Fund Summary
G.O. Bond Fund
BudgetBudgetActual
YearYearIncreaseYear
20112010<Decrease>2009
Revenues By Source
Property Taxes150,000$ 150,000$ -$ 96,932$
Investment Interest250 12 239 732
Intergovernmental Charges60,000 60,000 - 60,000
Operating Transfers- In835,924 854,372 (18,448) 835,370
Total Revenues1,046,174$ 1,064,384$ (18,209)$ 993,034$
Expenditures
Debt Service Principal385,901$ 370,420$ 15,481$ 353,925$
Debt Service Interest615,572 628,972 (13,400) 641,445
Professional Services1,820 1,820 - 1,817
Total Expenditures1,003,293$ 1,001,212$ 2,081$ 997,187$
Estimated Beginning Fund Balance62,591$ (580)$ 63,172$ 3,572$
Increase<Decrease> in Fund Balance42,881 63,172 (20,290) (4,152)
Estimated Ending Fund Balance105,473$ 62,591$ 42,881$ (580)$
Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates.
City of Port TownsendFinal Budget 201181
CITY OF PORT TOWNSEND
Fund Summary
Water/Sewer Bond Funds
Debt Service
BudgetBudgetActual
YearYearIncreaseYear
20112010<Decrease>2009
Revenues By Source
Investment Interest2,337$ 2,338$ (0)$ 4,310$
Operating Transfers- In from Water Utility22,250 65,455 (43,205) 66,987
Operating Transfers- In from Sewer Utility- 564,045 (564,045) 557,833
Total Revenues24,587$ 631,838$ (607,250)$ 629,130$
Expenditures
Debt Service Principal455,000$ 575,000$ (120,000)$ 545,000$
Debt Service Interest27,710 54,500 (26,790) 78,570
Professional Services1,000 1,000 - 604
Total Expenditures483,710$ 630,500 (146,790)$ 624,174$
Estimated Beginning Fund Balance584,345$ 583,007$ 1,338$ 578,050$
Increase<Decrease> in Fund Balance(459,123) 1,338 (460,460) 4,957
Estimated Ending Fund Balance125,222$ 584,345$ (459,123)$ 583,007$
Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates.
City of Port TownsendFinal Budget 201182
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 TownsendFinal Budget 201183
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 TownsendFinal Budget 201184
CITY OF PORT TOWNSEND
Fund Summary
Capital Improvement Fund
BudgetBudget
YearYearIncrease
20112010<Decrease>
Revenues By Source
Real Estate Excise Tax #1170,000$ 220,000$ (50,000)$
Real Estate Excise Tax #2170,000 220,000 (50,000)
Federal Grants784,611 1,192,690 (408,079)
State Grants- 540,000 (540,000)
State Grants - CIF- 300,000 (300,000)
State Grants - WSDOT- 1,100,000 (1,100,000)
State Grants-Transportation Improvement Board- 1,478,000 (1,478,000)
Public Works Trust Fund Loans- - -
Local Improvement District Proceeds- - -
Bond Proceeds2,430,119 3,200,000 (769,881)
Investment Interest- 15,725 (15,725)
Miscellaneous Income- - -
Interfund Transfer-in Street Fund- 10,000 (10,000)
Interfund Transfer-in Golf Course Fund- - -
Interfund loan receipts- 50,000 (50,000)
Other Financing Sources1,089,000 6,568,210 (5,479,210)
Donations- 3,000 (3,000)
Total Revenues 4,643,730$ 14,897,625$ (10,253,895)$
Capital Project Expenditures
Personnel-$ -$ -$
Building & Structures946,750 1,151,390 (204,640)
Streets Capital Improvements2,145,182 6,987,304 (4,842,122)
Parks Capital Improvements886,000 2,161,500 (1,275,500)
Operating Transfer 2002 Bond Payment27,693 27,693 -
Operating Transfer 2003/2004 Bond Payment- - -
Operating Transfer 1999 Bond Payment21,745 21,745 -
Operating Transfer 2005 Bond Payment90,128 90,128 -
Operating Transfer 2003/2008 Bond Payment75,000 254,127 (179,127)
Interfund Charges270,154 618,574 (348,420)
Other Financing Uses1,152,000 4,831,222 (3,679,222)
Intergovernmental Loans - Recreation Center25,000 25,000 -
Miscellaneous Expense- - -
Total Expenditures 5,639,652$ 16,168,683$ (10,529,031)$
Estimated Beginning Fund Balance1,362,024 2,633,082 (1,271,058)$
Increase<Decrease> in Fund Balance(995,922) (1,271,058) 275,136
Estimated Ending Fund Balance 366,103$ 1,362,024$ (995,922)$
City of Port TownsendFinal Budget 201185
CITY OF PORT TOWNSEND
Fund Summary
Water/Sewer Capital Improvement Fund
BudgetBudgetActual
YearYearIncreaseYear
20112010<Decrease>2009
Revenues By Source
Investment Interest13$ 823$ (810)$ -$
Public Works Trust Fund Loan Proceeds500,000 - 500,000 -
Utility Local Improvement District Proceeds- - - -
Operating Transfers-In from Water Fund154,000 199,500 (45,500) 21,551
Operating Transfers-In from Sewer Fund473,000 19,509 453,491 59,618
Operating Transfers-In from OGWS Pipeline Trust Fund105,000 - 105,000 -
Operating Transfers-In from System Development Charges Fund148,500 365,000 (216,500) 191,961
Miscellaneous- - - -
Total Revenues 1,380,513$ 584,832$ 795,681$ 273,130$
Capital Project Expenditures
General Fund Overhead Expenditures125,500$ 89,451$ 36,049$ 24,830$
Improvements - Water805,000 150,000 655,000 112,425
Improvements - Sewer 450,000 344,509 105,491 135,875
Total Expenditures1,380,500$ 583,960$ 796,540$ 273,130$
Estimated Beginning Fund Balance3,164$ 2,292$ 872$ 2,292$
Increase<Decrease> in Fund Balance 13 872 (859) -
Estimated Ending Fund Balance3,177$ 3,164$ 13$ 2,292$
Notes:
The budget increase <decrease> column is the change from 2010 to 2011 budget estimates.
Starting in 2002, all capital improvements for water/sewer are budgeted in a new fund (Fund 415).
In prior years capital improvements were budgeted directly in the Water/Sewer Fund.
City of Port TownsendFinal Budget 201186
Water/Facilities/Equipment Divisions
Maintenance
Workers/Operators
(4 FTE)
Seasonals
(0.7 FTE)
Water Crew ChiefWater Resources
Operations Manager
Mechanic
Maintenance
Workers (2)
Equipment
& Facilities
Crew Chief
Operations Manager
Water & Facilities
Public Works Director
City Manager
City of Port TownsendFinal Budget 201187
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 2011
• 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 concentrate
capital improvement programs
on LT2 secondary disinfection
options and reservoir repairs.
• The water utility will improve its
cross connection control
program.
Water Distribution
Year 2010 accomplishments
• Reliably delivered safe clean
drinking water to 5182 taps /
8925 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 5182 meters
each month.
• Flushed the entire distribution
system to remove accumulated
sediment and stale water twice.
• Installed 56 new water taps and
meters.
• Installed 280 replacement meters.
• Repaired 10 water main breaks.
• Installed 10 new fire hydrants.
• Replaced 785 feet of old,
undersized, galvanized water
main.
• Tested flow and residual pressure
on 142 fire hydrants.
• Completed an inventory of cross
connection control devices.
• Performed extensive valve
maintenance
• Built slow sand filtration pilot
plant.
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.
• Made preparations for water
treatment pilot studies for future
filtration or secondary
disinfection.
City of Port TownsendFinal Budget 201188
Water/Sewer Utility Fund
Wastewater Collection Division
(In conjunction 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 Objectives
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.
2010 Accomplishments
• Cleaned all sewer lines on the list of problem
lines that require a three month, six-month
and annual cleaning schedule.
• Cleaned 10 % of one of the five basins as
identified in the five year cleaning program.
• Root cut approximately 2,000 feet of problem
sewer lines.
• Installed four (4) new maintenance holes into
the existing collection for better access to
perform maintenance on the main line. By
contract.
• Replaced approximately 600 feet of mainline
(clay and concrete) with new PVC pipe. By
contract.
Performance Indicators
2008 2009
2010
as of
10/31/2010
2011
Est.
Number of citizen
concern/requests received 16 23 10 15
Number of feet of line cleaned
on 6 month and one year
schedule
7,500 7,500 7,500 7,500
Maintenance holes
installed/rebuilt 1 5 4 5
Complete cleaning of one sewer
basin (five year program) 15% 10% 10% 50%
Length of sewer lines (feet)
performed root cutting 2,500 3,000 2,000 3,000
Length of sewer lines (miles) in
the city 75 75 76 76.5
Hours spent on televising sewer
lines (inspecting) 100 75 100 100
Sewer Backups in collection
system 0 2 3 0
City of Port TownsendFinal Budget 201189
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 Objectives
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.
2010 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 2009
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.
• Painted the outside of the Point Hudson
lift station building.
• Rebuilt one of the pumps at the Monroe
Street lift station.
• Rebuilt one of the pumps at the Port Lift
Station.
City of Port TownsendFinal Budget 201190
Water/Sewer Utility Fund
Performance Indicators 2008 2009
2010
as of
10/31/10
2011
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 based
on the new rating of the facility (2) 62.5 % 62.5 % 60 % 63 %
Wastewater treatment facility capacity (% used) BOD based
on the new rating of the facility (2) 67.0 % 63.5 % 62.8 % 65 %
Wastewater treatment facility capacity (% used) TSS based
on the new rating of the facility (2) 53.8 % 50.7 % 52.5 % 54 %
Average flow rate per day (million gallons) 0.900 0.900 0.860 0.950
Cost to treat the wastewater (per gallon) $ 0.0041 $ 0.0039 $ 0.0031 $ 0.0040
Population from OFM (Facility is rated for 12,000 people) 8,925 8,895 8,945 8,950
(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
N.P.D.E.S. Permit.
City of Port TownsendFinal Budget 201191
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.
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.
2010 Accomplishments
• The facility has been operated 100 % within
the State Waste Discharge permit limits.
• To 10/31/2010 we have produced two
batches of compost for distribution to the
public.
• To 10/31/2010 we have sold 2,879 cubic
yards of compost to the public.
• As of 09/30/2010 we have received
580,777 gallons of septage.
• Started charging for yard waste materials as
of October 20, 2008 to help offset the cost
of processing and handling of the yard
waste materials coming into the facility.
This has produced $44,034 in revenue as
of the budget report of September 2010.
• Installed a new replacement septage feed
pump that replaced a pump that had been
in service since December 1993.
City of Port TownsendFinal Budget 201192
Water/Sewer Utility Fund
Performance Indicators 2008 2009
2010
as of
10/31/10
2011
Est.
Oversee the treatment facility within the N.P.D.E.S. permit
limits. (1) 100% 100% 100% 100%
To produce class "A" compost for distribution to the public
with a goal of having at least three sale events during the year.
Batches produced are:
3 2 2 3
Septage received (Gallons) 735,543816,516 580,777 800,000
Dry Tons of biosolids processed 277 278.59 225.98 270
Yard Waste Received (Tons) 5,149 2,630.89
2,185.58
as of
9/30/10
3,000
Finished Compost Produced (cubic yards) 4,621 3,871 3,700 3,500
(1) N.P.D.E.S. is National Pollution Discharge Elimination System.
City of Port TownsendFinal Budget 201193
CITY OF PORT TOWNSEND
Fund Summary
Water/Sewer Utility Fund
BudgetBudgetActual
YearYearIncreaseYear
20112010<Decrease>2009
Revenues By Source
Revenues from Utility Sales4,273,194$ 4,222,990$ 50,205$ 4,071,507$
Miscellaneous Operating Revenues39,081 39,060 21 119,922
Engineering Fees- - - 154
Investment Interest6,175 10,680 (4,504) 78,935
Biosolids Compost Fees90,810 90,604 206 87,518
Wholesale Biosolids Compost Fees2,600 2,600 - 2,615
System Development Charges Equity Transfers- - - -
Water/Sewer Latecomer Fees6,000 6,000 - 8,180
System Development Charges- - - -
Total Revenues 4,417,861$ 4,371,934$ 45,927$ 4,368,830$
Expenditures by Program
Utility Billing454,857$ 467,621$ (12,764)$ 441,560$
City Water Operations1,600,683 1,638,586 (37,904) 1,433,578
City Water Supply395,083 501,230 (106,147) 398,308
Wastewater Treatment1,211,298 1,290,892 (79,594) 1,358,306
Wastewater Collection1,294,300 1,403,318 (109,018) 1,299,258
Biosolids453,538 517,768 (64,230) 417,642
Water Resources 118,053 115,519 2,534 121,074
Total Expenditures 5,527,811$ 5,934,933$ (407,122)$ 5,469,726$
Expenditures by Object
Personnel1,648,578$ 1,649,545$ (967)$ 1,626,914$
Supplies & Services797,696 889,170 (91,474) 634,545
Utility Taxes199,591 198,674 917 172,170
Intergovernmental Services16,500 16,500 - 9,500
Interfund Services1,206,363 1,387,181 (180,817) 1,441,758
Equipment Rental382,995 407,362 (24,367) 345,670
Debt Service315,438 924,342 (608,905) 921,314
Transfers Out 654,000 269,009 384,991 131,169
Capital Outlay 306,650 193,150 113,500 186,687
Total Expenditures 5,527,811$ 5,934,933$ (407,122)$ 5,469,726$
Estimated Beginning Fund Balance1,543,859$ 3,106,859$ (1,563,000)$ 4,214,696$
Increase (Decrease) in Fund Balance(1,109,950) (1,563,000) 453,049 (1,100,896)
Estimated Ending Fund Balance433,909$ 1,543,859$ (1,109,950)$ 3,113,800$
Fund Balance Reserve % =9.8%35.3%71.3%
Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates.
City of Port TownsendFinal Budget 201194
Storm Water Utility Fund
Storm Water Division
(In conjunction with Streets/Wastewater)
Function: To clean and maintain the
Stormwater Collection System to provide for
the safe and efficient transmission of
stormwater to prevent damage to public and
private property.
Goals and Objectives
Goal: Continue to maintain the Stormwater
Collection System in the most efficient and
cost-effective manner possible.
• 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 stormwater
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 Stormwater Master Plan and
implement approach decided by Council
• Develop a scope of work to develop a
draft Stormwater Master Plan.
Goal: Increase the percentage of storm
systems cleaned annually.
2010 Accomplishments
• Cleaned 75% of the system using a
basin by basin approach to cleaning the
entire storm water system.
• Provide routine maintenance
inspections for stormwater collection
facilities.
• Mowed Froggy Bottoms stormwater
basin two times to maintain growth and
noxious weeds.
• Pulled the shoulders on approximately
10 miles of roadway to help get the
water off of the road.
Performance Indicators
2008 2009
2010
as of
10/31/10
2011
Est.
Number of citizen concerns received 26 20 8 15
Number of catch basins cleaned (in percent) 80 85 75 85
Number of Catch Basins (new or replaced) 2 12 3 5
Miles of street shoulders pulled for stormwater control 0.75 1 10 10
Stormwater piping installed, new or replaced, (Feet) 800 60 50 400
Number of catch basins in the stormwater system 1183 1279 1282 1300
* = Updated information in the GIS System.
City of Port TownsendFinal Budget 201195
CITY OF PORT TOWNSEND
Fund Summary
Stormwater Utility Fund
BudgetBudgetActual
YearYearIncreaseYear
20112010<Decrease>2009
Revenues By Source
Revenues from Utility Sales524,331$ 519,140$ 5,191$ 509,828$
Engineering Fees2,000 2,000 - 2,163
Investment Interest893 2,094 (1,201) 3,529
Miscellaneous Receipts- - - -
State Grant- - - -
-
Total Revenues 527,224$ 523,234$ 3,991$ 515,519$
Expenditures by Program
Stormwater Operations637,504$ 587,425$ 50,078$ 509,531$
Capital Improvement Projects 35,000 255,000 (220,000) 9,220
Total Expenditures 672,504$ 842,425$ (169,922)$ 518,751$
Expenditures by Object
Personnel285,634$ 282,110$ 3,524$ 258,528$
Supplies & Services23,875 22,735 1,140 14,256
Utility Taxes10,500 9,787 713 7,591
Interfund Services173,659 192,446 (18,788) 157,054
Equipment Rental143,836 80,347 63,489 72,102
Debt Service- - - -
Capital Outlay 35,000 255,000 (220,000) 9,220
Total Expenditures 672,504$ 842,425$ (169,922)$ 518,751$
Estimated Beginning Fund Balance223,231 542,423 (319,192)$ 545,131
Increase<Decrease> in Fund Balance(145,279) (319,192) 173,912 (3,232)
Estimated Ending Fund Balance 77,952$ 223,231$ (145,279)$ 541,899$
Fund Balance Reserve % =14.8%42.7%105.1%
Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates.
City of Port TownsendFinal Budget 201196
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.
City of Port TownsendFinal Budget 201197
CITY OF PORT TOWNSEND
Fund Summary
Transmission Line Replacement Fund
BudgetBudgetActual
YearYearIncreaseYear
20112010<Decrease>2009
Revenues By Source
Operating Transfers-in50,000$ 50,000$ -$ 50,000$
Interfund Loan Repayments- 644,763 (644,763) 66,492
Investment Interest 10,964 10,683 281 61,894
Total Revenues 60,964$ 705,446$ (644,482)$ 178,386$
Expenditures by Program
Capital Improvements5,000$ 285,000$ (280,000)$ -$
Interfund Loan to Golf Course- 50,000 (50,000) 125,000
Operations 28,000 206,442 (178,442) 4,478
Total Expenditures 33,000$ 541,442$ (508,442)$ 129,478$
Expenditures by Object
Professional Services25,000$ 161,765$ (136,765)$ 1,478$
Interfund Charges3,000 44,677 (41,677) 3,000
Interfund Loans Issued- 50,000 (50,000) 125,000
Capital Outlay 5,000 285,000 (280,000) -
Total Expenditures 33,000$ 541,442$ (508,442)$ 129,478$
Estimated Beginning Fund Balance3,654,681$ 3,490,677$ 164,005$ 3,400,812$
Increase<Decrease> in Fund Balance27,964 164,005 (136,041) 48,908
Estimated Ending Fund Balance 3,682,645$ 3,654,681$ 27,964$ 3,449,720$
Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates.
City of Port TownsendFinal Budget 201198
Equipment Rental Fund
Equipment Rental Fund has two divisions
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
60 vehicles and 70 other pieces of motorized
or hydraulic equipment.
The second division is the Information
Technology Division, which operates under
the Finance Director’s administration.
Starting in 2006, the Equipment Rental Fund
has added a new division for Information
Technology (IT). The IT division will be
responsible for all city computer information
systems as well as other technology
equipment.
City of Port TownsendFinal Budget 201199
CITY OF PORT TOWNSEND
Fund Summary
Equipment Rental and Revolving Fund
BudgetBudgetActual
YearYearIncreaseYear
20112010<Decrease>2009
Revenues By Source
Revenues from Equipment Rentals-Fleet866,848$ 790,136$ 76,712$ 826,726$
Revenues from Equipment Rentals-Information Technology240,326 273,807 (33,481) 170,483
Sale of Surplus Equipment- - - -
Interfund Loan Repayments- 77,065 (77,065) 25,000
Miscellaneous Receipts5,000 5,000 - 4,464
Investment Interest 4,066 3,245 821 4,038
Total Revenues 1,116,240$ 1,149,253$ (33,013)$ 1,030,711$
Expenditures by Program
Operations and Maintenance-Fleet Division542,976$ 561,487$ (18,511)$ 581,220$
Operations and Maintenance-Information Tech Division126,488 125,274 1,214 127,087
Capital Asset Additions-Fleet Division85,000 180,000 (95,000) 105,392
Capital Asset Additions-Information Tech Division 70,360 77,700 (7,340) 169,782
Total Expenditures 824,824$ 944,461$ (119,637)$ 983,480$
Expenditures by Object
Personnel240,300$ 225,504$ 14,796$ 221,038$
Supplies & Services219,049 218,631 418 243,860
Interfund Services210,115 242,626 (32,511) 243,409
Capital Outlay 155,360 257,700 (102,340) 275,173
Total Expenditures824,824$ 944,461$ (119,637)$ 983,480$
Estimated Beginning Fund Balance1,016,528$ 811,736$ 204,792$ 755,180$
Increase<Decrease> in Fund Balance 291,416 204,792 86,624 47,230
Estimated Ending Fund Balance 1,307,944$ 1,016,528$ 291,416$ 802,410$
Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates.
City of Port TownsendFinal Budget 2011100
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
Retirement system.
City of Port TownsendFinal Budget 2011101
CITY OF PORT TOWNSEND
Fund Summary
Firemen's Pension Fund
BudgetBudgetActual
YearYearIncreaseYear
20112010<Decrease>2009
Revenues By Source
Real Property Tax34,000$ 34,000$ -$ 70,761$
Fire Insurance Premium Tax4,236 3,978 258 3,978
Investment Interest 1,408 1,688 (280) 2,301
Total Revenues 39,644$ 39,666$ (22)$ 77,040$
Expenditures by Program
Pension Benefits 90,161$ 105,012$ (14,851)$ 75,297$
Total Expenditures 90,161$ 105,012$ (14,851)$ 75,297$
Expenditures by Object
Professional Services-$ -$ -$ 7,125$
Interfund Services11,307 12,617 (1,310) 7,155
Pension Benefits 78,854 92,395 (13,541) 61,017
Total Expenditures 90,161$ 105,012$ (14,851)$ 75,297$
Estimated Beginning Fund Balance281,529$ 346,876$ (65,347)$ 345,133$
Increase<Decrease> in Fund Balance(50,518) (65,347) 14,829 1,743
Estimated Ending Fund Balance231,011$ 281,529$ (50,518)$ 346,876$
Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates.
City of Port TownsendFinal Budget 2011102
Memorial Fund
The city established the Memorial Fund in 1988
to accept any money or property donated,
devised or bequeathed to it. This is a trust fund
established to carry out the terms of the
donation, devise or bequest if within the powers
granted by law (Ordinance 2016 and 1933).
City of Port TownsendFinal Budget 2011103
CITY OF PORT TOWNSEND
Fund Summary
Memorial Fund
BudgetBudgetActual
YearYearIncreaseYear
20112010<Decrease>2009
Revenues By Source
Contributions and Donations-$ -$ -$ 968$
Investment Interest 18 19 (1) 36
Total Revenues 18$ 19$ (1)$ 1,004$
Expenditures by Program
Operations & Maintenance-$ -$ -$ 262$
Capital Improvements 3,000 3,000 - 893
Total Expenditures 3,000$ 3,000$ -$ 1,155$
Expenditures by Object
Professional Services-$ -$ -$ -$
Capital Outlay 3,000 3,000 - 1,155
Total Expenditures 3,000$ 3,000$ -$ 1,155$
Estimated Beginning Fund Balance4,520$ 7,501$ (2,981)$ 7,653$
Increase<Decrease> in Fund Balance(2,982) (2,981) (1) (152)
Estimated Ending Fund Balance1,538$ 4,520$ (2,982)$ 7,501$
Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates.
City of Port TownsendFinal Budget 2011104
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.
City of Port TownsendFinal Budget 2011105
CITY OF PORT TOWNSEND
Fund Summary
Golf Course Fund
BudgetBudgetActual
YearYearIncreaseYear
20112010<Decrease>2009
Revenues By Source
Contributions and Donations-$ -$ -$ -$
Facility Rentals - Long Term20,000 20,000 - 19,133
Interfund Loans Received- - - -
Investment Interest 38 20 18 -
Total Revenues 20,038$ 20,020$ 18$ 19,133$
Expenditures by Program
Operations & Maintenance19,800$ 19,200$ 600$ 9,375$
Operating Transfers-Capital Improvement Fund- - - -
Capital Improvements- 4,100 (4,100) 6,152
Total Expenditures 19,800$ 23,300$ (3,500)$ 15,527$
Expenditures by Object
Professional Services-$ -$ -$ -$
Operating Transfers- - - -
Repairs and Maintenance18,000 18,000 - -
Interfund Charges1,800 1,200 600 9,375
Capital Outlay- 4,100 (4,100) 6,152
Total Expenditures19,800$ 23,300$ (3,500)$ 15,527$
Estimated Beginning Fund Balance12,559$ 15,839$ (3,280)$ 12,234$
Increase<Decrease> in Fund Balance238 (3,280) 3,518 3,605
Estimated Ending Fund Balance12,796$ 12,559$ 238$ 15,839$
Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates.
City of Port TownsendFinal Budget 2011106
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
organization. This is a trust fund established to
carry out the terms of the grant and contract
requirements for the fund. The city has been
working with the NW Maritime Center for the
development of the new center located on the
city waterfront. Through these efforts, citizens
will have perpetual access to these unique water
front properties.
City of Port TownsendFinal Budget 2011107
CITY OF PORT TOWNSEND
Fund Summary
NW Maritime Agency Fund
BudgetBudgetActual
YearYearIncreaseYear
20112010<Decrease>2009
Revenues By Source
Federal Grants - Pass Through- 136,500 (136,500)$ 441,000
State IAC grant - Pass Through- - - 136,990
Investment Interest- - - -
Total Revenues-$ 136,500$ (136,500)$ 577,990$
Expenditures by Program
Subrecipient Pass Through-$ 136,500$ (136,500)$ 577,990$
Capital Improvements- - - -
Total Expenditures-$ 136,500$ (136,500)$ 577,990$
Estimated Beginning Fund Balance2$ 2$ 0$ 2$
Increase<Decrease> in Fund Balance- - - -
Estimated Ending Fund Balance2$ 2$ 0$ 2$
Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates.
City of Port TownsendFinal Budget 2011108
Appendices
Budget Summary – Revenues, Expenditures and Fund Balances – Actual to Budget 2006
to 2011
Tax Levy Rate History
Property Tax Levy Rate by Tax District 2010
Personnel Services
Employee FTE (full time equivalences) staffing table
2011 Budget Ordinance No. 3049
2011 Property Tax Levy Ordinance No. 3045
Glossary
City of Port TownsendFinal Budget 2011109
City of Port Townsend
Budget Summary-Revenues, Expenditures and Fund BalancesActuals to Budget 2006 to 20112006200720082009
20102011Budge
t
Per cent
City Fund
A
ctual
A
ctual
A
ctual
Actual
Budget
Budget
Change
Change
General Fund
Beginning Fund Balance479,127$ 271,032$ 295,590$
267,032$
915
$ 323,839$
322,924$
35292.2%
Revenues6,781,342
7,348,818
7,526,759
7,314,745
7,108,588
6,897,981
(210,607)
-3.0%
Expenditures6,986,143
7,313,853
7,591,373
7,580,861
6,785,664
6,843,069
57,405
0.8%
Ending Fund Balance274,326$
305,998$
230,976$
915$
323,839$
378,751$
54,912$
Public Works Admin & Engineering FundBeginning Fund Balance
-$
-$
-
$ 12,505$
11,763$
84,253$
72,490$
616.3%
Revenues805,536
939,386
1,080,404
1,269,827
1,190,555
1,034,731
(155,823)
-13.1%
Expenditures805,536
939,386
1,067,899
1,145,064
1,118,065
1,074,410
(43,654)
-3.9%
Ending Fund Balance
-$
0
$ 12,505$
137,268$
84,253$
44,574$
(39,679)$
Library Fund
Beginning Fund Balance
-$
-$
-$
-
$ 40,979$
50,431$
9,453$
23.1%
Revenues670,641
737,547
797,458
967,161
1,033,277
999,265
(34,012)
-3.3%
Expenditures670,641
737,547
797,458
912,824
1,023,824
986,720
(37,104)
-3.6%
Ending Fund Balance
-$
-$
-
$ 54,336$
50,431$
62,976$
12,545$
Community Services Fund
Beginning Fund Balance
-$
-
$
(0)
$
143$
12,914$
20,228$
7,314$
56.6%
Revenues739,308
777,901
821,150
1,100,541
1,416,924
1,647,355
230,431
16.3%
Expenditures739,308
777,901
821,006
1,087,771
1,409,610
1,667,154
257,545
18.3%
Ending Fund Balance
-$
-
$ 143$
12,914$
20,228$
428
$ (19,799)$
Fire & EMS Services Fund
Beginning Fund Balance
-
$ 17,094$
3,442$
-$
(0)$
(0)$
-
$ 0.0%
Revenues1,546,215
1,205,440
1,199,339
1,226,585
1,244,671
1,696,138
451,467
36.3%
Expenditures1,529,121
1,219,092
1,199,339
1,226,585
1,244,671
1,571,138
326,467
26.2%
Ending Fund Balance17,094$
3,442$
3,442$
-$
-
$ 125,000$
125,000$
City of Port Townsend
Final Budget 2011
110
City of Port Townsend
Budget Summary-Revenues, Expenditures and Fund BalancesActuals to Budget 2006 to 20112006200720082009
20102011Budge
t
Per cent
City Fund
A
ctual
A
ctual
A
ctual
Actual
Budget
Budget
Change
Change
Local Improvement District #1 Beginning Fund Balance2,260$ -$ -$
-$
35$
35$
-
$ 0.0%
Revenues
Expenditures2,260
-
-
-
-
-
-
Ending Fund Balance
-$
-$
-$
-$
35$
35$
-$
Local Improvement District #2 Beginning Fund Balance3,052$
-$
-$
-$
20$
20$
-
$ 0.0%
Revenues
Expenditures3,052
-
-
-
-
-
-
Ending Fund Balance
-$
-$
-$
-$
20$
20$
-$
Drug Enforcement & Education Beginning Fund Balance64$
659$
659$
2,541$
2,543$
39,797$
37,254$
1465.0%
Revenues
-
-
1,882
-
39,654
2
(39,652)
-100.0%
Expenditures
-
-
-
-
2,400
-
(2,400)
-100.0%
Ending Fund Balance64$
659$
2,541$
2,541$
39,797$
39,799$
2$
Contingency Fund
Beginning Fund Balance151,494$
160,876$
168,602$
-
$ 98,885$
101,809$
2,924$
3.0%
Revenues6,381
7,725
3,849
25,441
10,402
21,407
11,005
105.8%
Expenditures
-
-
99,006
-
7,478
-
(7,478)
-100.0%
Ending Fund Balance157,875$
168,602$
73,444$
25,441$
101,809$
123,217$
21,407$
Street Fund
Beginning Fund Balance147,878$
142,606$
146,671$
163,326$
2,360$
1,475$
(885)
$ -37.5%
Revenues430,536
639,832
735,242
735,748
753,519
748,777
(4,742)
-0.6%
Expenditures495,364
544,521
718,587
896,715
754,404
731,320
(23,084)
-3.1%
Ending Fund Balance83,051$
237,917$
163,326$
2,360$
1,475$
18,932$
17,457$
City of Port Townsend
Final Budget 2011
111
City of Port Townsend
Budget Summary-Revenues, Expenditures and Fund BalancesActuals to Budget 2006 to 20112006200720082009
20102011Budge
t
Per cent
City Fund
A
ctual
A
ctual
A
ctual
Actual
Budget
Budget
Change
Change
Lodging Tax Fund
Beginning Fund Balance176,186$ 213,385$ 231,342$
133,684$
29,163$
28,367$
(796)$
-2.7%
Revenues340,739
360,289
354,157
338,703
373,113
350,057
(23,057)
-6.2%
Expenditures303,540
342,331
451,815
443,224
373,910
370,333
(3,577)
-1.0%
Ending Fund Balance213,385$
231,343$
133,684$
29,163$
28,367$
8,091$
(20,276)$
Community Development Block Grant Fun
d
Beginning Fund Balance65,243$ 80,241$ 132,071$ 149,988$ 152,677$ 63,431$ (89,246)$ -58.5%
Revenues37,349 51,830 43,042 473,429 10,754
10,317
(437)
-4.1%
Expenditures22,351
-
25,125
470,740
100,000
50,000
(50,000)
-50.0%
Ending Fund Balance80,241$
132,071$
149,988$
152,677$
63,431$
23,748$
(39,683)$
Water Sewer Fund
Beginning Fund Balance4,992,135$ 5,134,029$ 4,196,742$ 4,214,696$
3,106,859$
1,543,859$
(1,563,000)$
-50.3%
Revenues4,705,618
5,079,065
4,919,724
4,368,830
4,371,934
4,417,861
45,927
1.1%
Expenditures4,590,915
5,548,531
4,897,667
5,469,726
5,934,933
5,527,811
(407,122)
-6.9%
Ending Fund Balance5,106,839$ 4,664,562$ 4,218,799$ 3,113,800$
1,543,859$
433,909$
(1,109,950)$
Stormwater Fund
Beginning Fund Balance369,021$
501,531$
443,119$
545,131$
542,423$
223,231$
(319,192)$
-58.8%
Revenues559,614
638,628
601,770
515,519
523,234
527,224
3,991
0.8%
Expenditures427,104
631,842
499,758
518,751
842,425
672,504
(169,922)
-20.2%
Ending Fund Balance501,531$
508,317$
545,131$
541,899$
223,231$
77,952$
(145,279)$
Equipment Rental Fund
Beginning Fund Balance921,755$
908,894$
507,167$
755,180$
811,736$
1,016,528$
204,792$
25.2%
Revenues
712,761
879,660
1,116,506
1,039,996
1,149,253
1,116,240
(33,013)
-2.9%
Expenditures725,622
1,284,515
868,493
983,480
944,461
824,824
(119,637)
-12.7%
Ending Fund Balance908,894$
504,039$
755,180$
811,695$
1,016,528$
1,307,944$
291,416$
City of Port Townsend
Final Budget 2011
112
City of Port Townsend
Budget Summary-Revenues, Expenditures and Fund BalancesActuals to Budget 2006 to 20112006200720082009
20102011Budge
t
Per cent
City Fund
A
ctual
A
ctual
A
ctual
Actual
Budget
Budget
Change
Change
Firemen's Pension Fund
Beginning Fund Balance276,943$ 296,382$ 314,731$
345,133$
346,876$
281,529$
(65,347)$
-18.8%
Revenues92,402
91,578
103,055
77,040
39,666
39,644
(22)
-0.1%
Expenditures72,962
73,229
72,653
75,297
105,012
90,161
(14,851)
-14.1%
Ending Fund Balance296,382$
314,731$
345,133$
346,876$
281,529$
231,011$
(50,518)$
Capital Improvement Fund - General Government
Beginning Fund Balance645,396$ 396,357$ 80,969$ 6,450,147$ 2,633,082$ 1,362,024$ (1,271,058)$ -48.3%
Revenues2,059,184 1,076,402 9,087,015 4,428,900 14,897,625
4,643,730
(10,253,895)
-68.8%
Expenditures2,308,223
1,421,728
2,643,213
8,245,964
16,168,683
5,639,652
(10,529,031)
-65.1%
Ending Fund Balance396,357$
51,032
$ 6,524,771$ 2,633,083$
1,362,024$
366,103$
(995,922)$
System Development Charges Fund
Beginning Fund Balance412,015$ 589,640$ 613,018$ 594,984$ 715,660$ 521,989$ (193,671)$ -27.1%
Revenues312,625 392,695 237,034 312,638 171,329
178,660
7,331
4.3%
Expenditures135,000
351,368
255,069
191,961
365,000
148,500
(216,500)
-59.3%
Ending Fund Balance589,640$
630,968$
594,984$
715,660$
521,989$
552,149$
30,160$
Transmission Line Replacement FundBeginning Fund Balance3,237,983$ 3,093,228$ 3,288,285$ 3,400,812$
3,490,677$
3,654,681$
164,005$
4.7%
Revenues229,856
206,290
117,845
219,343
705,446
60,964
(644,482)
-91.4%
Expenditures374,611
11,233
5,318
129,478
541,442
138,000
(403,442)
-74.5%
Ending Fund Balance3,093,228$ 3,288,285$ 3,400,812$ 3,490,677$
3,654,681$
3,577,645$
(77,036)$
G.O. Debt Service Fund
Beginning Fund Balance51,168$
53,975$
19,510$
3,572$
(580)$
62,591$
63,172
$ -10887.7%
Revenues628,511
604,874
784,469
993,034
1,064,384
1,046,174
(18,209)
-1.7%
Expenditures625,703
639,338
800,407
997,187
1,001,212
1,003,293
2,081
0.2%
Ending Fund Balance53,975$
19,510$
3,572$
(580)$
62,591$
105,473$
42,881$
City of Port Townsend
Final Budget 2011
113
City of Port Townsend
Budget Summary-Revenues, Expenditures and Fund BalancesActuals to Budget 2006 to 20112006200720082009
20102011Budge
t
Per cent
City Fund
A
ctual
A
ctual
A
ctual
Actual
Budget
Budget
Change
Change
78 Water Sewer Revenue Bond FundBeginning Fund Balance46,191$ 45,456$ 46,271$
46,547$
47,979$
48,176$
197$
0.4%
Revenues20,014
26,065
24,776
25,182
23,197
22,443
(754)
-3.3%
Expenditures20,750
25,250
24,500
23,750
23,000
22,250
(750)
-3.3%
Ending Fund Balance45,456$
46,271$
46,547$
47,979$
48,176$
48,369$
193$
92/98 Water Sewer Revenue Bond Res. FundBeginning Fund Balance401,754$
431,064$
453,410$
465,632$
469,047$
470,925$
1,878$
0.4%
Revenues29,310
22,346
12,222
3,415
1,878
1,884
6
0.3%
Expenditures
-
-
-
-
-
400,000
400,000
Ending Fund Balance431,064$
453,410$
465,632$
469,047$
470,925$
72,809$
(398,116)$
92 Water Sewer Revenue Bond Red. FundBeginning Fund Balance44,586$
52,232$
59,852$
65,871$
65,981$
65,244$
(737)$
-1.1%
Revenues610,598
605,830
608,374
600,534
606,763
400,261
(206,502)
-34.0%
Expenditures602,952
598,210
602,355
600,424
607,500
461,460
(146,040)
-24.0%
Ending Fund Balance52,232$
59,852$
65,871$
65,981$
65,244$
4,045$
(61,199)$
Utility Construction Fund
Beginning Fund Balance114,405$
46,196$
36,672$
2,292
$
2,292$
3,164$
872
$ 38.0%
Revenues76,859
492,534
345,389
273,130
584,832
1,380,513
795,681
136.1%
Expenditures145,068
502,058
379,769
273,130
583,960
1,380,500
796,540
136.4%
Ending Fund Balance46,196$
36,672$
2,292$
2,292$
3,164$
3,177$
13$
NW Maritime Center Agency FundBeginning Fund Balance3,028$
2$
3$
2$
2$
2$
0
$ 0.4%
Revenues
2
72,402
329,999
577,990
136,500
0
(136,500)
-100.0%
Expenditures3,027
72,401
330,000
577,990
136,500
-
(136,500)
-100.0%
Ending Fund Balance
2$
3$
2$
2$
2$
2$
0$
City of Port Townsend
Final Budget 2011
114
City of Port Townsend
Budget Summary-Revenues, Expenditures and Fund BalancesActuals to Budget 2006 to 20112006200720082009
20102011Budge
t
Per cent
City Fund
A
ctual
A
ctual
A
ctual
Actual
Budget
Budget
Change
Change
Golf Course Fund
Beginning Fund Balance-$ (834)$ 8,021$
12,234$
15,839$
12,559$
(3,280)$
-20.7%
Revenues19,327
17,708
19,861
19,133
20,020
20,038
18
0.1%
Expenditures20,161
8,853
15,648
15,527
23,300
19,800
(3,500)
-15.0%
Ending Fund Balance(834)$
8,021$
12,234$
15,839$
12,559$
12,796$
238$
Memorial Fund
Beginning Fund Balance4,396$
27,290$
20,130$
7,653$
7,501$
4,520$
(2,981)$
-39.7%
Revenues24,297
8,147
6,085
1,004
19
18
(1)
-3.6%
Expenditures1,404
15,307
18,562
1,155
3,000
3,000
-
0.0%
Ending Fund Balance27,290$
20,130$
7,652$
7,501$
4,520$
1,538$
(2,982)$
Notes:Some of the beginning and ending fund balance may differ do to differences in accounting for refundable deposits, accounts receivables, defferals or corrections for prior errors.General Fund: 2006 to 2008 refundable deposits.Street Fund: 2007 and 2008 refundable deposits.Water/Sewer Fund: 2007 to 2009 accounting changes for converting from accrual basis to cash basis.Stormwater Fund: 2008 accounting changes for converting to cash basis.Equipment Rental and Revolving Fund: 2009 posting error.Capital Improvement Fund: 2008 to 2009 accounting differences for accounts receivable.System Development Fund: 2007 to 2008 system development fees deferred.City of Port Townsend
Final Budget 2011
115
City Tax Levy Rate History
per $1,000 Assessed Value
$0.00$0.50$1.00$1.50$2.00$2.50
199419951996199719981999200020012002200320042005200620072008200920102011
City of Port Townsend
Final Budget 2011
116
Total City Property Tax Levy by District 2010County, $1,923,283, 17%Conservation Futures, $54,233, 0%
Port, $230,435, 2%PUD, $102,282, 1%
City General, $2,738,567, 24%
State, $2,829,804, 25%Local School, $2,704,240, 24%
City EMS, $406,900, 4%Hospital, $334,696, 3%
City of Port Townsend
Final Budget 2011
117
Personnel Services
The City of Port Townsend provides quality
services and programs for its citizens with a
responsive staff of 88 full-time and 50 part-time
budgeted positions for 2011. Port Townsend
has a competitive, market-based salary and
benefits. Salary and benefits make up a major
portion of the operating budgets.
The General and Police bargaining unit
employees did not receive a COLA increase for
2011.
Non-represented employees did not receive a
COLA increase in 2011.
Benefits for regular status full-time employees
include vacation, sick leave and paid holidays.
Employees may qualify for additional types of
leave such as jury, 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 Officers and
Firefighters Retirement System (LEOFF).
PERS and LEOFF are statewide local
government retirement systems administered by
the Washington State Department of Retirement
Systems.
Pension Rate of Contribution
Plan City Employee Total
LEOFF II 5.24% 8.46% 13.70%
PERS I 5.31% 6.00% 11.31%
PERS II 5.31% 3.90% 9.21%
PERS III 5.31% variable variable
The City of Port Townsend pays $1013.66 for
medical, dental and vision coverage for
employees in the general government and
$1084.48 for police bargaining units. Police and
General government employees pay 10%
towards their medical premiums.
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
(45 members, contract for 2011.)
• Police Department Teamsters Local 589 (13
members, contract for 2008-2011.)
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 TownsendFinal Budget 2011118
Personnel Services
Police Department Officer Salary Schedule
Classification Minimum Maximum
Police Sergeant $28.97 $36.88
Police Officer $24.55 $31.26
Library Department Non-represented Salary
Schedule
Classification Minimum Maximum
Sr. Associate II $18.28 $23.54
Senior Associate $15.92 $20.51
Library Associate $14.58 $18.78
Library Assistant $13.09 $17.44
Processing Tech. $12.34 $15.88
Courier/Page $8.67 $10.87
Page $8.67 $10.87
General Government Salary Schedule
Classification Minimum Maximum
Maintenance Worker 1 $18.74 $23.76
Maintenance Worker 2 $19.35 $24.53
Operator 1 $21.90 $27.76
Operator 2 $23.30 $29.53
Lead Operator $25.06 $31.76
Crew Chief $26.94 $34.15
Mechanic $23.93 $30.34
Administrative Assistant 1 $16.29 $20.65
Administrative Assistant 2 $18.60 $23.58
Administrative Assistant 3 $24.35 $30.86
Building Official $32.97 $41.79
Development Review Spec. $24.64 $31.23
GIS Coordinator $26.43 $33.51
Inspector $25.81 $32.72
IS Network Administrator $30.45 $38.60
Accounting Assistant 1 $18.60 $23.58
Lead Utility Billing Clerk $20.28 $25.70
Accounting Assistant 2 $21.09 $26.73
Project/Grant Accountant $22.80 $28.90
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 $7844.35 $10589.88
City Attorney $6332.30 $8548.60
Deputy Prosecuting Attorney $4296.30 $5800.01
City Clerk $4849.82 $6547.25
Deputy City Clerk $4087.64 $5518.31
Administrative Assistant 1 $3102.71 $4188.66
Administrative Assistant 2 $3468.83 $4682.92
Administrative Assistant 3 $3834.96 $5177.20
DSD Director $6004.72 $8106.37
DSD Assist. Director $5545.44 $7486.34
Planning Director $6004.72 $8106.37
Senior Planner/Plan Manager $5245.23 $7081.06
Building Official $5175.78 $6987.30
Planner 2 $4221.52 $5699.05
Business Sys Analyst/Grants $4319.34 $5831.10
Finance Director $6765.64 $9133.61
Deputy Finance Director $5295.30 $7148.65
Payroll/Benefits Admin. $3466.02 $4679.13
Library Director $5484.90 $7404.61
Library Dept. Manager $4025.32 $5434.18
Associate Librarian $3419.32 $4616.08
Police Chief $5650.03 $7627.54
Deputy Police Chief $5324.54 $7188.12
Public Works Director $7035.87 $9498.43
Op Mgr, Water Res Mgr,
Park/Rec Mgr - Class 1 $4957.84 $6693.08
Op Mgr, Water Res Mgr,
Park/Rec Mgr - Class 2 $5453.63 $7362.40
City Engineer $5561.22 $7507.64
Project/Civil Engineer $5378.50 $7260.97
Develop. Review Engineer I $4986.05 $6731.16
Develop. Review Engineer II $5361.65 $7238.22
Project Manager $5584.14 $7538.59
Civil Engineer/EIT $5378.50 $7260.97
Pool Manager $3076.70 $4153.55
City of Port TownsendFinal Budget 2011119
City Staffing
Authorization in FTE's
Authorization in FTE (full-time equivalents)Department/Division1999200020012002200320042005200620072008200920102011ChangeGeneral Fund:Mayor/Council
1.00.00.40.40.40.40.00.00.00.00.00.00.00.0
City Manager
1.02.02.12.82.02.02.02.02.02.02.02.02.00.0
City Attorney
2.61.52.12.12.02.02.02.02.02.02.03.03.00.0Development Service Department8.98.57.57.87.98.08.08.08.08.05.26.06.00.0Planning Department
2.02.02.01.51.51.50.0
Finance
9.09.09.12.32.32.32.33.63.63.54.54.14.10.0
Police Administration
4.04.05.06.05.04.15.05.05.05.05.00.0
Police Operations
16.516.512.013.012.313.014.313.215.515.514.514.515.51.0
City Clerk
1.41.42.12.12.02.52.52.32.32.32.02.02.00.0
PEG TV Studio
0.00.00.00.30.30.30.30.00.00.00.00.00.00.0
City Events
0.00.00.00.00.00.00.01.01.01.00.00.00.00.0
City Facilities
0.60.00.00.20.30.30.31.31.31.32.32.32.40.1
Public Restrooms
0.30.00.00.00.00.00.00.00.00.00.00.00.00.0
Grant Administration
0.00.00.00.00.00.00.00.00.00.01.01.01.00.0
Subtotal - General Fund
41.338.939.335.034.436.836.739.542.642.539.941.342.41.1
Other Funds:Street
2.44.93.31.72.12.91.91.92.52.52.32.52.50.0
Fire/EMS
11.010.04.23.83.85.04.23.80.00.00.00.00.00.0
EMS
8.88.28.210.58.87.70.00.00.00.00.00.0
Parks Maintenance
3.53.72.02.53.34.03.33.33.33.35.36.36.80.5
Recreation *2.52.42.63.10.00.00.00.00.00.00.00.00.00.0Pool
4.56.23.73.74.54.14.54.94.14.54.76.27.21.0Public Works Administration5.04.13.12.12.02.02.02.02.02.02.02.02.00.0Public Works Engineering
7.56.05.04.56.55.38.37.37.88.510.510.08.3-1.8
Library
7.68.57.38.38.39.710.410.19.69.810.911.711.80.0
Capital Improvement
0.40.40.40.00.00.00.00.00.00.0
City of Port Townsend
Final Budget 2011
120
City Staffing
Authorization in FTE's
Authorization in FTE (full-time equivalents)Department/Division1999200020012002200320042005200620072008200920102011ChangeWater/Sewer: Utility Billing
5.55.55.55.54.64.63.73.75.14.1-1.0
Water Distribution
5.77.54.06.06.15.85.85.85.65.65.65.65.60.0
Water Quality
4.34.00.81.01.01.01.01.01.01.01.01.00.8-0.2
Wastewater Collection
2.31.51.71.72.53.32.53.23.23.23.23.23.20.0
Wastewater Treatment
3.53.53.33.33.64.63.33.33.33.33.33.33.30.0
Biosolids
2.52.52.32.32.32.32.32.32.32.32.32.32.30.0
Facilities Locates
1.50.50.00.00.00.00.00.00.00.00.00.0
Water Resources
0.91.01.01.01.01.01.01.01.01.01.00.0
Stormwater
2.31.51.73.33.84.53.42.82.83.83.83.83.80.0
Equipment Rental
2.32.02.01.81.51.51.52.52.52.52.52.52.3-0.2
Totals
108.2107.197.299.0100.5110.0106.7106.797.999.3101.7107.5107.0-0.5*This includes an average of seasonal employees
City of Port Townsend
Final Budget 2011
121
Ordinance
3049 2011
Budget
Page 1
of3
ORDINANCE NO3049
AN ORDINANCEADOPTING THE
BUDGET FOR THE
CITYOF PORT
TOWNSEND WASHINGTON FOR THEFISCAL YEARENDING
DECEMBER
31 2011
WHEREAS the
CityManager ofthe
City ofPort
TownsendWashington
completed and
placed onfilewith the
City Clerk a
proposed budget andestimate ofthe
amount ofmonies
required tomeetthe
public expenses bondretirement and
interest reserve
fundsand expenses ofgovernment ofthe
City for thefiscal year ending December
31 2011
the 2011
PreliminaryBudget and anotice was
published thatthe
City Council would
meet onthe8thofNovember2010 atthehour of 630pm at
City Hall forthe purpose of
making and
adopting a
budget forthefiscal year 2011
and
giving taxpayers withinthe
city
limitsof the City an
opportunity tobeheardaboutthe
Preliminary Budget and
WHEREAS the
City Council did meetin
City CouncilChambers on
November
8 2010andNovember
15 2010 andconsider the matterofthe2011
Preliminary
Budget and
WHEREAS the 2011
PreliminaryBudget does notexceedthe lawfullimitof
taxationallowed
by law to
be levied onthe property withinthe
City ofPortTownsendfor the
purposes setforth in
the2011
PreliminaryBudget andtheestimated
expenditures ineach
fund setforth in
the 2011
PreliminaryBudget areall necessary to carry onthe government of
the
City forfiscal year 2011 and areall necessary to
meet thevariousneedsofthe
City
during the
period
NOWTHEREFORE THECITY COUNCILOFTHECITY OFPORT
TOWNSEND WASHINGTON DOESORDAINASFOLLOWS
Section 1
The
budget forthe
City ofPort
TownsendWashington forthefiscal year
2011 is
hereby adopted atfundlevel assetforthinthedocument entitled
City of Port
TownsendFinal
Budget 2011 three
copies ofwhich areonfilewiththe
City Clerk
Section 2Estimated resourcesincluding fund balancesfor
workingcapital foreach
separate fundof the
City ofPort
Townsend and
aggregate totalsforall suchfunds
combined
forthe year 2011 aresetforth in summary form
below and are
hereby
appropriated for
expenditure at
thefund level
during the year 2011
OPERATING FUNDS
General
PublicWorksAdmin
Engineering
Library
Community Services
FireEMSServices
APPROPRIATION
6843069
1074410
986720
1667154
1571138
City of Port TownsendFinal Budget 2011122
Ordinance
3049 2011
Budget
Page 2
of3
Local
Improvement District 1
Local
Improvement District 2
Drug EnforcementandEducation
OPERATINGFUNDS APPROPRIATION
Contingency
Street731320
Lodging Tax370333
CommunityDevelopment BlockGrant
50000
WaterSewer
Utility 5527811
Stormwater
Utility 672504
Equipment Rental824824
Firemens Pension 90161
Operating Fund
Subtotals20409444
CAPITALDEBT ANDTRUSTFUNDS APPROPRIATION
CapitalImprovement 4487652
System DevelopmentCharges 148500
Transmission Line
Replacement 138000
GODebtService1003293
1978 WaterSewerRevenueBondFund22250
19921998WaterSewer RevenueBondReserveFund
400000
1992 WaterSewer RevenueBond
Redemption 461460
Utility ConstructionFund1380500
NWMaritime
Agency
Golf Course 19800
Memorial 3000
Capital DebtTrustFund Subtotals
8064455
GRANDTOTAL28473899
Section3The
City Clerk isdirected totransmit a certified copy ofthe
City ofPort
TownsendFinal
Budget 2011 totheOfficeof State
Auditor and totheAssociationof
Washington Cities
Section4 This
ordinanceshalltake effect upon its passage
approval and
publication intheformand manner
providedbylaw
City of Port TownsendFinal Budget 2011123
Ordinance3049 2011
Budget
Page 3
of3
ADOPTED
by the
City Councilofthe
City of Port
TownsendWashington at a
regular meetingthereof heldthis15th
day of November 2010
Attest
i c rf
yT j
Pamela
Kolacy MMC
City Clerk
1
Michelle
SandovalMayor
Approved asto
form
J
John Watts
CityAttorney
City of Port TownsendFinal Budget 2011124
Ordinance 3045
2011
Property TaxLevies
Page 1
of2
ORDINANCE NO3045
ANORDINANCE OFTHE
CITY OF
PORT TOWNSENDFIXINGAND ADOPTING
2011 PROPERTY TAXLEVIESWITHAN INCREASEOFONE PERCENT
100
FROM THEPREVIOUSLYVOTER APPROVED2008 LEVYLIDLIFTFOR THE
GENERALLEVY AND
A RESTORATION OF
THE 050 PER
1000 ASSESSED
VALUATION FORTHEEMERGENCYMEDICAL SERVICESLEVY
WHEREAS the
City of PortTownsendhas
properly given noticeofthe
public hearing
held onOctober 18 2010 to
consider the
City of PortTownsendsGeneral
Fund Contingency
FundLibraryFund Fireand Emergency Medical Services
FundCommunity Services
Fund
DebtService Fundand FiremensPensionFund
budget for the 2011calendar yearpursuant to
RCW
8455120 and
WHEREAS at an electionheld
August 19
2008 the votersofthe
City ofPort
Townsend
approved by a
largemajority areal property tax
levy lidliftfor atotalauthorized
levy
rateof
231 per thousanddollarsof assessedvaluationInaccordance with
City Council
Resolution
08019 the amountscollectedfrom the
levy increase inthe amountof
075 per
thousand dollarsofassessed
valuation arededicated to
be used
solely for
library purposes atall
times andthe
general fund amountsthathad
previouslysupported the
library areintendedfor
the
following purposes parkscommunity services and
capital facilities and
WHEREAS in accordancewith
City CouncilResolution
08019 the
City Councilhas
committed to
phase inthe
levy lidlift overthreefiscal years 2009
levy rateof
194
075 for
library purposes 075 forfireservices per contractwithFire District No
1 and
044 for other
services
including
parks community services and
capital facilities20101evy rateof
216 and
2011
levy rateof231 per thousanddollarsof assessed
valuation and
WHEREAS at anelection held
Apri127 2010 the voters ofthe
City ofPortTownsend
approved an
emergency medicalservicesreal property tax
levy lidliftfor atotal authorized
levy
rate
of050 per thousanddollarsofassessed
valuation and
WHEREAS the
City of Port
Townsend after
hearing andafter
dulyconsidering all
relevant evidenceand
testimonypresented hasdeterminedthat the
City of Port Townsend
requires anincrease in
real property tax revenue
fromthe
previous year in
addition tothe
increaseinthe valueofstateassessed property in order to
discharge the
expected expenses and
obligations ofthe
City of PortTownsendand in
itsbest
interest
NOW
THEREFORE the
City Councilofthe
City of PortTownsenddoes ordainthat an
increasein
the
regular property tax
levy and emergency medicalservices property tax
levy in
addition to any amount
resulting fromtheadditionofnew constructionand
improvements to
property and any increaseinthevalueofstateassessed property and any increase
due to re
levying for any refundsmade in
the
previous year is
hereby authorizedforthe 2011
levy in
amounts asfollows
City of Port TownsendFinal Budget 2011125
Ordinance3045
2011
Property TaxLevies
Page 2
of2
Section 1
Thereis
hereby levied upon alltaxable
property inthe
City ofPort
Townsend
for the year of
2011 the sumof
295256578 asa
general tax
levy which is a
percentage
increase
of100from
previously voter
approvedlevy lid
liftresulting in an increase
of
21400204 fromthe
previous year
Section 2Thereis
hereby levied upon alltaxable property inthe
City ofPort
Townsend
forthe year of2011the
voterapproved levy rateof
050 per 1000 assessed
valuation which
is
approximately the sumof
740000 asan
emergency medicalservices property tax
levy
Section3Thisordinance shalltakeeffect upon its passageapproval and
publication in
theformand manner
provided by law
Adopted
by the
City Councilofthe
City of Port
TownsendWashington at a
regular
meetingthereof heldthis 1st
day ofNovember2010
Attest
y
Pamela
Kolacy MMC
City Clerk
Michelle Sandoval Mayor
Approved as to
form
Lz
John Watts
City Attorney
City of Port TownsendFinal Budget 2011126
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 TownsendFinal Budget 2011127
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 TownsendFinal Budget 2011128
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 Counc
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 TownsendFinal Budget 2011129
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 TownsendFinal Budget 2011130
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 TownsendFinal Budget 2011131
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:
(FAUS) 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 TownsendFinal Budget 2011132
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 TownsendFinal Budget 2011133
Glossary
financed by others.
LEASING: A financial technique
whereby ownership of the project or
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
projects.
OPERATING TRANSFER:
Routine and/or recurring transfers of
assets between funds.
City of Port TownsendFinal Budget 2011134
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
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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.
REET: (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
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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.
UATA: 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.
City of Port TownsendFinal Budget 2011138