HomeMy WebLinkAbout2009 Final BudgetCity of Port Townsend
Final Budget 2009
Table of Contents
City of Port Townsend Final Budget 2009
Page
City Manager Budget Message.........................................................................................................................i
City Officials...................................................................................................................................................1
Citizen Advisory Boards, Commissions, and Committees..............................................................................2
Fund Summary ...............................................................................................................................................4
Overview.........................................................................................................................................................6
Budget Policies................................................................................................................................................6
General Fund Summary.................................................................................................................................14
General Fund Revenues and Expenditures ...................................................................................................15
General Fund Departmental Budgets
Legislative – City Council..........................................................................................................................22
City Manager..............................................................................................................................................24
City Attorney..............................................................................................................................................27
City Clerk...................................................................................................................................................30
Development Services Department ...........................................................................................................33
Planning Department..................................................................................................................................37
Finance Department....................................................................................................................................39
Police Department......................................................................................................................................43
Facilities Maintenance................................................................................................................................46
Non-Departmental......................................................................................................................................48
PEG Access TV Studio ............................................................................................................................50
Grants Management ..................................................................................................................................52
Fund Equity Transactions...........................................................................................................................54
Special Revenue Funds
Drug Enforcement Fund.......................................................................................................................56, 60
Contingency Fund................................................................................................................................56, 61
Community Development Block Grant Fund.......................................................................................56, 71
Lodging Tax Fund................................................................................................................................56, 72
System Development Charge Fund......................................................................................................57, 73
Community Services Fund (Service Providers, Parks, Recreation and Pool Departments).................58, 80
Street Fund...........................................................................................................................................59, 62
Fire and EMS Fund..............................................................................................................................58, 74
Library Fund...............................................................................................................................................66
Public Works Administration and Engineering Fund...........................................................................58, 75
Debt Service Fund
General Government Debt Service.............................................................................................................83
Utility Debt Service....................................................................................................................................85
Legal Statutory Debt Margin......................................................................................................................91
Capital Project Funds
Capital Improvement Fund.........................................................................................................................92
Utility Construction Fund...........................................................................................................................93
Enterprise Funds & Trust Funds
Water/Sewer Utility Fund...........................................................................................................................96
Stormwater Utility Fund...........................................................................................................................107
Transmission Line Replacement Fund.....................................................................................................109
Equipment Rental Fund............................................................................................................................111
Memorial Fund.........................................................................................................................................113
Firemen’s Pension and Relief Fund..........................................................................................................115
Table of Contents
City of Port Townsend Final Budget 2009
Golf Course Fund........................................................................................................................................117
NW Maritime Center Fund..........................................................................................................................119
Appendices
City Property Tax Levy Rate History..........................................................................................................122
Property Tax Levy Rate by District 2009....................................................................................................123
Personnel Services.......................................................................................................................................124
Total Staffing Authorized FTE (Full Time Equivalences) Table................................................................127
2009 Budget Ordinance No. 2995...............................................................................................................129
2009 Property Tax Levy Ordinance No. 2991.............................................................................................131
Glossary.......................................................................................................................................................133
City Officials
COUNCILMEMBERS
Position #1
Michelle Sandoval
Term expiring December 2009
Position #2
Catharine Robinson
Term expiring December 2009
Position #3
Laurie Medlicott
Term expiring December 2011
Position #4
George Randels
Term expiring December 2011
Position #5
Mark Welch
Term expiring December 2009
Position #6
David King
Term expiring December 2011
Position # 7
Brent Butler
Term expiring December 2011
CITY 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 Townsend1
Citizens Advisory
City of Port Townsend
Citizen Advisory Boards, Commissions, Task Forces, Committees and
Subcommittees (December 2, 2008)
LIBRARY ADVISORY
BOARD (5)
DESIGN REVIEW ADVISORY
COMMITTEE (5)
CIVIL SERVICE COMMISSION
(3)
Bill Maxwell VACANT Ronald V. Kosec
Weston Eng Gary Kennedy Gail A. Ryan
Caitlin Harrison Amy Dahlberg VACANT
Eileen Price Ian Keith
Kate Schumann Guy Hupy
HISTORIC PRESERVATION
COMMITTEE (5-7)
TEARDOWN AND
BULK/SCALE TASK FORCE
Gee Heckscher Michelle Sandoval
Michael Colbert George Randels
James Manier George Unterseher
Charles Paul Bill LeMaster
Richard Berg 1 HPC Representative (TBD)
Marsha Moratti Jane Souzon
Rosalind Russell Bob Little
UPTOWN DESIGN RELATED
STRATEGIES COMMITTEE
ARTS COMMISSION
(up to 9)
LODGING TAX ADVISORY
COMMITTEE
(11 voting members)
Stanley Rubin Laurie Medlicott (elected official)
Brent Butler Linda Davis Okazaki Sherri Hanke (at large)
Julian Ray Kristine Morris Robert Little (at large)
Charles Paul VACANT Keven Elliff (recipient)
Richard Berg Clifford Wood Dave Robison (recipient)
Mike Kenna Frank Vane Sue McIntire (recipient)
Malcolm Dorn Nancy Rody Steve Shively (recipient))
Cappy Mathias Sherry Kack Jim Pivarnik (collector)
Jeannie Moore Counsel Langley David Elling (collector)
Susan or Mike Webb Tim Stover (recipient)
Rick Sepler (staff) John Eissinger (collector)
John Owens (facilitator) Rod Davis, COC (ex-officio)
Mark Cole,Main St. (ex-officio)
NON-MOTORIZED
TRANSPORTATION
ADVISORY BOARD (9)
UPTOWN PARKING
STRATEGIES COMMITTEE
PEDESTRIAN & BICYCLE
SAFETY STAKEHOLDERS
COMMITTEE
Chauncey Tudhope-Locklear Milt Fukuda Troy Surber (PTPD)
Owen Fairbank David King Mary Heather Ames (Public Wks)
Bly Windstorm Julian Ray Keppie Keplinger (EJFR)
Jane Whicher Ian Keith Julia Danskin (Public Health)
Peter Lauritzen Bob Alei David McCulloch (Bicycle Assoc)
Andrew Reding Sally Chapin Jane Whicher (NMTAB)
Pat Teal Pat Scott Linda Pfafman (Sheriff's Dept)
Chris R. Jones Ken Clow/Dave Peterson/Rick Sepler Port Townsend School Dist.
Jolly Wahlstrom
City of Port Townsend2
Citizens Advisory
PLANNING COMMISSION
(7-11)
HOUSING ACTION PLAN
NETWORK COMMITTEE
PEG ACCESS
COORDINATING
COMMITTEE (8)
VACANT David Rymph John Watts
VACANT L. Katherine Baril David King
Bill LeMaster Al Cairns Mark Welch
Monica Mick-Hager Sandy Hershelman Julian Ray
George Unterseher Dan McMilan Theresa Percy
Kristen Nelson Susan Miller Tom Opstad
Jerauld Fry Kees Kolff Pam Roberts
Julian Ray Michael Rody Patricia Perreault
Steven Emery Phil Johnson Kitti deLong (Producers Rep)
Michelle Sandoval
Judy Surber (staff)
SHORELINE AD-HOC
COMMITTEE
SIGN CODE
REVIEW COMMITTEE
ALTERNATIVE
ELECTRIC MANAGEMENT
COMMITTEE
Jeffree Stewart (DOE) Michelle Sandoval George Randels
Margie Schirato (WDFW) VACANT Larry Crockett
Sam Gibboney Brian Murray BOCC appointment
Richard Berg Sheila Westerman Kees Kolff
David King Ken Radon Andrew Reding
Monica Mick-Hager J. Briar Kolp Crispin Hollinshead
Owen Fairbank Kim Sands Jeff Randall
Judy Surber (staff) Mark Dumond Communications/Fiberoptics
appointment
Coila Sheard Jerry Spieckerman
Jim Manier Bill Wise
Albert Mendez Tribes appointment
Marsha Moratti Judy Surber (staff)
Malcolm Dorn
Lois Sherwood
Suzy Carroll
CLIMATE ACTION
COMMITTEE
Dana Roberts
Kees Kolff
Josh Bryant
Barbara Nightingale
Nora Burnfield
Denise Pranger
Taylor Beard
David Turissini
Tim Behrenfeld
Scott Walker
Tom Opstad
Stanley Willard
Larry Crockett
Pete Rabb
Kristin Marshall
Mark Welch
Jim Fritz
John Austin
City of Port Townsend3
City of Port Townsend
Estimated Beginning Fund Balance
Budget Overview Final 2009
1/01/20091/01/2010
Estimated20092009Beginning
FundEstimatedEstimatedFund
FundsBalanceRevenuesAppropriationBalance
Operating Funds
General Fund202,214$ 7,701,581$ 7,392,837$ 510,957$
Public Works Admin & Engineering Fund3,176 1,269,096 1,209,001 63,271
Library Fund- 953,726 897,489 56,237
Community Services Fund4,014 1,179,060 1,163,405 19,669
Fire & EMS Services Fund3,442 1,215,888 1,215,888 3,442
Local Improvement District #135 - - 35
Local Improvement District #220 - - 20
Drug Enforcement661 2 - 663
Contingency Fund71,184 27,136 - 98,320
Street Fund186,902 769,153 945,894 10,162
Lodging Tax Fund133,039 359,991 444,583 48,447
Community Development Block Grant Fund95,101 12,853 50,000 57,954
Water Sewer Fund3,255,663 4,414,288 6,839,499 830,452 *
Stormwater Fund273,727 548,000 785,981 35,747
Equipment Rental Fund763,178 1,083,906 913,056 934,028
Firemen's Pension Fund323,757 82,713 78,702 327,768
Operating Fund Subtotals5,316,114$ 19,617,393$ 21,936,334$ 2,997,172$
Capital, Debt, & Trust Funds
Capital Improvement Fund48,352 18,333,300 16,658,036 1,723,616
2008 Bond Construction Fund6,837,904 136,758 6,779,000 195,662 **
System Development Charges Fund321,380 172,641 490,000 4,022
Transmission Line Replacement Fund3,470,361 233,174 158,000 3,545,535
G.O. Debt Service Fund11,342 993,212 993,871 10,683
78 Water Sewer Revenue Bond Fund48,231 26,447 23,750 50,928
92/98 Water Sewer Revenue Bond Res. Fund470,737 18,829 - 489,566
92 Water Sewer Revenue Bond Red. Fund61,746 601,672 600,820 62,599
Utility Construction Fund1,171,594 2,225,148 3,315,950 80,792
NW Maritime Center Agency Fund3 136,504 136,500 7
Golf Course Fund421 145,013 137,500 7,934
Memorial Fund3,851 154 3,000 1,005
Capital, Debt, & Trust Fund Subtotals12,445,923$ 23,022,852$ 29,296,427$ 6,172,348$
Grand Totals17,762,037$ 42,640,245$51,232,761$ 9,169,520$
* = increase in spending mostly due to transfers to the utility construction fund, and increase in capital outlay.
** = non-appropriated fund for bond capital improvements.
City of Port Townsend4
Comprehensive Budget-All Funds$7,392,837
Utility Construction Fund, $3,315,950
Capital Improvement Fund, $16,658,036
General Fund Transfer - Community Services, $1,073,060
General Fund Transfer -
Fire/EMS Services, $823,635 General Fund Transfer - Debt Service, $171,000
General Fund Transfer -
Interfund Loan Repayments, $67,505
System Development
Charges Fund, $490,000 Transmission Line
Replacement Fund, $158,000
G.O. Debt Service Fund, $993,871
78 Water Sewer Revenue Bond Fund, $23,750 92 Water Sewer Revenue
Bond Red. Fund, $600,820
Community Development
Block Grant Fund, $50,000
Public Works Admin & Engineering Fund, $1,209,001
Lodging Tax Fund, $444,583
Street Fund, $945,894 Fire & EMS Services Fund, $1,215,888
Community Services Fund, $1,163,405
Library Fund, $897,489
Firemen's Pension Fund, $78,702
Equipment Rental Fund, $913,056
Stormwater Fund, $785,981 Water Sewer Fund, $6,839,499
Golf Course Fund, $137,500 Memorial Fund, $3,000 General Fund, $5,257,637 NW Maritime Center Agency Fund, $136,500
City of Port Townsend
5
General Fund Revenues
The City of Port Townsend provides what
are considered general governmental
services authorized by state law, including
public safety, streets, parks and recreation,
planning and zoning, permits and
inspections, general administration, water,
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 Townsend6
General Fund Revenues
development shall be adequate to serve the
development at the time the development is
available for occupancy and use, without
decreasing current levels of service below
locally established minimum standards.
The Capital Facilities Plan (CFP) is
segregated into major categories: General
Governmental, Transportation, Water,
Sewer, Storm and Surface Water and Parks
and Recreation.
The City adopted a Capital Facilities Plan as
part of the Comprehensive Plan.
Subsequent Council policy decisions and
amendments to the Comprehensive Plan
require periodic review and amendments to
the Capital Facilities Plan.
This budget document is developed in a
manner to study and review the direction of
the City of Port Townsend. This document
outlines the manner in which financial
resources will be managed during the fiscal
year.
The course the city is taking can be changed
through the allocation of financial resources.
The major groups who participate in the
budget process are the City Manager, City
Council, department directors, city
committees and commissions, city staff, and
interested Port Townsend citizens.
A budget document is read by a diverse
group of persons. The budget must describe
clearly and completely the nature and scope
of policies, plans and programs for the year.
It must communicate this information at
different levels and for different purposes.
One of the most important functions of the
budget document is to describe future
implications and relationships of policies,
plans and programs to members of the
public. The budget document is an
opportunity for the public to acquire
background information necessary to
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 Townsend7
General Fund Revenues
Under the general guidance of the City
Manager, department directors have primary
responsibility for formulating budget
proposals in line with Council priorities.
Budget policy begins with an understanding
of the needs and issues important to the
community that the government serves.
General goals and priorities are identified in
order to apply the available financial
resources of the City for specific funding
proposals. Previous budgets are considered
in this process, thereby providing continuity
with previous programming.
The Finance Department is responsible for
coordinating all aspects of the budget
process on behalf of the City Manager,
analyzing department budget information,
preparing budget revenue estimates,
assembling the budget document and
providing overview financial monitoring and
reporting once the budget is adopted.
The Finance Department assists in
identifying budget problems, formulating
solutions and alternatives, and implementing
corrective action approved by the City
Manager.
The City uses a line-item budget
development approach and uses that level of
detail as a backbone to the actual budget
document. However, the budget is formally
adopted at the fund level.
This budget seeks to achieve these four
interrelated functions:
A Policy Tool
The City's budget process is conducted in a
manner that allows City's officials an
opportunity to comprehensively review the
direction of the City and to redirect its
activities by means of the allocation of
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 Townsend8
General Fund Revenues
to provide meaningful comments to the
elected officials.
BUDGET SUMMARY
While the budget planning and adoption
process is discussed above, there are many
issues that are important to discuss in order
to understand the dynamics of this
document. For financial and accounting
purposes, municipal operations are divided
into two broad categories: general
governmental and proprietary.
Budgets are established for all funds. There
are 27 budgeted funds in the City of Port
Townsend and they are classified within
seven basic fund groups, as described below.
General governmental funds include three
funds. The first is the General Fund which
provides basic City services such as city
administration, legislative, legal, personnel
services, risk management, financial
services, public safety, street maintenance,
planning, building, zoning, facilities, and
associated support functions. The resources
to support these activities are primarily taxes
and user fees.
Special Revenue funds account for the
proceeds of specific revenue sources other
than special assessments, expendable trusts
or major capital projects. These revenues
finance particular activities or functions as
required by law or administrative
regulations.
Debt Service funds accumulate resources
and account for the payment of principal and
interest for the City's general obligation
long-term debt and special assessment debt.
The City pledges its full faith and credit for
payment of these obligations.
• Resources for redemption of
Council-approved (limited) issues
are usually from the general property
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:
City of Port Townsend9
General Fund Revenues
• Firemen's Pension and Relief
• Transmission Line Replacement
• Treasurer’s Agency
• Deferred Compensation-Kemper
• Deferred Compensation-ICMA
• Memorial
• Golf Course
• Northwest Maritime Center
GENERAL FUND REVENUES
The City's General Fund receives the
greatest amount of its operating revenues
from a variety of taxes. State law limits
those taxes.
Property Tax
Property taxes are collected on 100 percent
of assessed valuation (A.V.) as determined
by the Jefferson County Assessor's Office in
accordance with state law. 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 2009 is estimated at $25,000,000. 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 at $1.94 per $1,000
of assessed valuation for 2009.
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
2009 2008 2007 2006 2005
County $1.31566 $1.29898 $1.52245 $1.57006 $1.72625
County
Futures
$0.03820 $0.04054 $0.04752 $0.04900 $0.05388
Port $0.16101 $0.17304 $0.21000 $0.22038 $0.22822
PUD $0.07275 $0.08929 $0.10498 $0.10826 $0.09880
City
General
$1.94000 $1.56180 $1.40629 $1.39798 $1.97334
State $1.94151 $2.04050 $2.35345 $2.55206 $2.76464
Local
Schools
$1.99620 $2.31895 $2.06897 $2.24764 $3.11351
City
EMS
$0.31637 $0.31785 $0.31659 $0.31544 $0.44585
Hospital $0.24410 $0.26360 $0.34282 $0.36373 $0.41705
Totals $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
City of Port Townsend10
General Fund Revenues
2003 $730,161,880 $1,407,511 $1.92767
2004 $753,279,600 $1,465,001 $1.94483
2005 $775,296,585 $1,529,923 $1.97334
2006 $1,156,702,595 $1,617,047 $1.39798
2007 $1,193,600,895 $1,678,549 $1.40629
2008 $1,221,864,640 $1,908,308 $1.56180
2009 $1,239,858,735 $2,405,326 $1.94000
The City remains highly dependent on
property tax revenues, as other revenue
sources are not increasing sufficiently to
meet the basic needs in providing necessary
services.
City EMS Levy
Rate
Assessed Property Per
Valuation Tax $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
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* $1,700,000 * = estimated
Business and Occupation (B&O) Tax
The business and occupation tax was
imposed in 1968 with the adoption of Port
Townsend Municipal Code Title 5, Chapter
5.04. This tax applies to the gross income of
businesses at the rate of 0.002. This tax is
due and payable in quarterly installments:
March, June, September and December.
B&O Tax Collections
Year Amount
1995 $257,569
1996 $262,360
1997 $269,241
City of Port Townsend11
General Fund Revenues
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* $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 2009 estimated population is
8,925.
Port Townsend should be prepared for lower
per capita distributions of state-shared
revenues in the future.
Liquor Receipts Profits and Taxes
Cities and towns are responsible for the
policing of liquor establishments located
within their limits but are precluded from
taxing them because of the state liquor
monopoly. The law provides that a share of
the state-collected profits and taxes be
returned to cities and towns to help defray
the cost of policing liquor establishments.
Liquor Board profits consist of the
difference between revenue from state liquor
stores, taxes on wine and beer, license fees,
penalties and forfeitures and board
expenditures. Except for monies from
administrative fees and those attributable to
Class H licenses, the profits are divided
among the state, counties, cities, and towns.
Cities and towns receive a 40 percent share.
An additional amount is distributed to
border area cities and towns. Cities and
towns also receive 28 percent of the liquor
excise tax receipts. To be eligible to receive
liquor taxes and profits, a city or town must
devote at least 2 percent of its distribution to
support an approved alcoholism or drug
addiction program.
Utility Tax
The City imposes a utility tax on
telecommunications, electricity, and natural
gas at the rate of 6 percent. The City also
imposes a utility tax on city provided
utilities. Beginning in April 2007, the utility
tax rate on city provided utilities is 20% for
water, sewer, storm and garbage utilities.
Leasehold Excise Tax
Most leases of publicly-owned real and
personal property in the state are subject to a
leasehold excise tax in lieu of a property tax.
The State Legislature in 1976 established a
12 percent tax to be levied on the contract
rent.
In 1987, the State Legislature increased the
rate to a total of 12.84 percent. Cities and
counties may collectively levy up to 6
percent of the 12.84 percent. The maximum
rate for cities is 4 percent and, if a city levies
this amount, the county can levy only 2
percent on leaseholds in the incorporated
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.
City of Port Townsend12
General Fund Revenues
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* $226,000 * = estimated
City of Port Townsend13
City of Port Townsend
Fund Summary
General Fund
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
Taxes5,489,557$ 5,741,094$ (251,537)$
Licenses & Permits278,125364,527 (86,402)
Intergovernmental132,536168,236 (35,700)
Charges for Services1,669,4471,194,238 475,209
Fines & Forfeits113,200 113,200 -
Miscellaneous Receipts18,716 26,650 (7,934)
Operating Transfers-in- - -
Total Revenues7,701,581$ 7,607,945$ 93,636$
Expenditures By Program
Legislative87,703$ 92,558$ (4,856)$
Administrative Services245,560 221,398 24,162
Legal Services421,433 406,479 14,954
Clerk Services247,043 230,044 16,999
Financial Services389,316 319,524 69,792
Development Services607,755 751,133 (143,379)
Planning Services82,511 211,903 (129,393)
Law Enforcement Services2,691,203 2,655,159 36,044
Facility Services305,696 227,008 78,688
Public Access TV Station53,205 81,127 (27,922)
Other Services30,136 23,969 6,167
Grants Management Services71,078 - 71,078
Transfers to Other Funds 2,160,200 2,491,425 (331,225)
Total Expenditures 7,392,837$ 7,711,728$ (318,890)$
Expenditures By Object
Personnel3,489,513$ 3,448,742$ 40,771$
Operating Expenditures1,073,971 1,062,940 11,030
Intergovernmental Services629,512 628,638 874
Interfund Transfers-out2,160,200 2,491,425 (331,225)
Capital Outlay 39,642 93,500 (53,858)
Total Expenditures 7,392,837$ 7,725,246$ (332,408)$
Estimated Beginning Fund Balance202,214$ 305,998$ (103,784)$
Increase<Decrease> in Fund Balance 308,743 (103,783) 412,527
Estimated Ending Fund Balance 510,957$ 202,214$ 308,743$
Fund Balance Reserve % =6.6%2.7%
City of Port Townsend14
General Fund Revenue Summary by Category
Increase
Estimated Revenues20092008(Decrease)
Taxes5,489,557$ 5,741,094$ (251,537)$
Licenses & Permits278,125 364,527 (86,402)$
Intergovernmental132,536 168,236 (35,700)$
Charges for Services1,669,447 1,194,238 475,209$
Fines & Forfeits113,200 113,200 -$
Miscellaneous Receipts18,716 26,650 (7,934)$
Operating Transfers-in- - -$
Totals7,701,581$ 7,607,945$ 93,636$
Revenue Summary by Category
Taxes
71%
Licenses &
Permits
4%
Intergovernmental
2%
Charges for
Services
22%
Fines & Forfeits
1%
Miscellaneous
Receipts
0%
City of Port Townsend15
General Fund Taxes by Source
Property taxes1,360,100$
Retail sales taxes1,813,800
Private utility taxes784,290
Public utility taxes736,287
Business & occupation taxes655,000
Leasehold excise taxes95,000
Cable franchise taxes45,080
Total5,489,557$
General Fund Taxes by Source
Property taxes
25%
Retail sales taxes
33%
Private utility taxes
14%
Public utility taxes
13%
Business &
occupation taxes
12%
Leasehold excise
taxes
2%
Cable franchise
taxes
1%
City of Port Townsend17
General Fund Expenditures by CategoryGeneral Government, $1,876,170 , 25%Economic Environment, $690,265 , 9%
Public Safety, $3,514,838 , 48%
Debt Service, $238,505 , 3%Culture & Recreation, $1,073,060 , 15%
City of Port Townsend
18
General Fund Department ExpendituresCity Attorney, $421,433 , 6%City Clerk, $247,043 , 3%Planning Department, $82,511 , 1%
Development Services, $607,755 , 8%
Finance, $389,316 , 5%
Police Admin, $664,849 , 9%
Police Training, $7,840 , 0%City Facilities, $305,696 , 4%Non-Departmental, $30,136 , 0%
PEG TV Department, $53,205 , 1%
Grants Management, $71,078 , 1%
Transfer-out Interfund Loan Repayments, $67,505 , 1%Transfer-out Debt Service, $171,000 , 2%
Transfer-out Community
Services, $1,073,060 , 15%Transfer-out Contingency Fund, $25,000 , 0%Transfer-out Fire/EMS, $823,635 , 11%
Police Operations, $2,018,514, 27%
City Council, $87,703 , 1%City Manager, $245,560 , 3%
City of Port Townsend
19
General Fund Expenditures by Object
Personnel costs, $3,493,566 , 47%
Supplies, $56,642 , 1%
Services, $663,605 , 9%Intergovernmental Services, $606,835 , 8%Capital Outlays, $40,142 , 1%
Debt Service, $238,505 , 3%Interfund Services, $371,848 , 5%Interfund Transfers-out, $1,921,695 , 26%
City of Port Townsend
20
General Fund Departmental Budgets
City of Port Townsend21
Legislative
The City Council is the legislative branch of
the city government within the City of Port
Townsend. Policy-making is one of the
most important responsibilities of the City
Council.
The general powers and duties of this body
are provided in the Revised Code of
Washington Chapters 35A.11 & 35.21.
As a comprehensive policy setting directive,
the Council develops various master plans.
These plans are the foundation for
developing the annual final budget. These
plans are also opportunities for citizens to
have direct input into the major policies
affecting the community. City master plans
include the GMA Comprehensive Plan,
Water Master Plan, Transportation Master
Plan, Storm Master Plan (draft), Parks &
Recreation Master Plan,
Non-motorized Plan, Arterial Street Master
Plan, Port Townsend Shoreline Master Plan,
Wastewater Collection Plan, Bio Compost
Marketing Plan, Library Development Plan,
and the Capital Facilities Plan.
In developing the master plans, the City
Council holds public hearings to allow
public input and testimony. This represents
hundreds and hundreds of hours of
testimony and debate. These master plans
are comprehensive and provide fiscal guidance both
in the annual budget and the long-term strategic
budget development.
After master plans are adopted by the Council, the
City’s department directors develop annual budget
requests to implement the master plans. Each
director develops budget requests for the City
Manager to review. This process results in the City
Council debate and passage of the final annual
budget in December each year.
In the year 2000, the City Council adopted three
budget policies to guide the City toward financial
stability.
Budget Policy #1 - requires the City to maintain a
General Fund, beginning fund balance, between 5%
to 8% of available General Fund revenues.
Budget Policy #2 - requires the City to set aside in a
General Fund Council Reserve, 1% of available
General Fund revenues.
Budget Policy #3 - requires the City to set aside in a
Contingency Fund 2% of estimated General Fund
revenues.
The City Manager established a process to achieve
the Council budget policies. This budget has
achieved those goals.
City of Port Townsend22
CITY OF PORT TOWNSEND
Departmental Summary
City Council
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Program
Taxes4,645,238$ 4,920,245$ (275,007)$
Licenses & permits6,000 6,000 -
Intergovernmental Revenues250 250 -
Charges for Services1,526,278 1,058,697 467,581
Fines and Forfeits- - -
Miscellaneous Receipts24,966 18,900 6,066
Equity transfers in- - -
Less: revenue provided to departments(6,115,030) (5,912,634) (202,396) Note 1
Total Estimated Revenues87,703$ 91,458$ (3,756)$
Expenditures By Program
Legislative Services87,703$ 91,458$ (3,756)$
Total Expenditures87,703$ 91,458$ (3,756)$
Expenditures By Object
Personnel48,543$ 48,537$ 6$
Operating Expenditures34,160 37,921 (3,762)
Capital Outlay5,000 5,000 -
Total Expenditures87,703$ 91,458$ (3,756)$
Performance Measures:
Ending General Fund Balance5.6%
General Fund Balance - City Council Amount Reserved1.0%
(Policy amount needed = 1%)
General Fund Balance - total Ending Fund Balance6.6%
(Policy amount needed = 5% to 8%)
Contingency Fund Balance as a percent
of General Fund Estimated Revenues1.3%
(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 Townsend23
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 Townsend24
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 Townsend25
CITY OF PORT TOWNSEND
Departmental Summary
City Manager
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Program
Executive - General Fund Support245,560$ 222,498$ 23,062$
Expenditures By Program
Safety Committee-$ 1,100$ (1,100)$
Administrative Services245,560 221,398 24,162
Total Expenditures245,560$ 222,498$ 23,062$
Expenditures By Object
Personnel226,558$ 206,778$ 19,780$
Operating Expenditures17,502 14,220 3,282
Capital Outlay1,500 1,500 -
Total Expenditures245,560$ 222,498$ 23,062$
City of Port Townsend26
City Attorney
Legal AssistantContract City
Prosecuting Attorney
City Attorney
City Manager
City of Port Townsend27
City Attorney
Functions
Provides legal advice/representation for all City
Departments, officials, and employees, including
civil litigation; City ordinance violation; drafting
and reviewing ordinances, resolutions,
agreements, contracts, and other City-related real
estate and legal documents.
Department Mission, Goals and Objectives:
The City Attorney's Office provides legal
services in a fair, efficient and effective manner.
We provide legal advice, opinions and
representation to the City Manager, City
Council, and staff on a broad range of matters:
• General civil litigation
• Law enforcement/prosecution
• Labor law, employment, personnel issues
• Land use/environmental issues
• Risk management
• Utility and water law
• Contract drafting and negotiation
• Real estate transactions
Risk Management Priority and Litigation
Response.
The City Attorney’s Office prioritizes aggressive
and prompt response to lawsuits, and focuses on
early pre-litigation involvement and intervention,
thereby minimizing the City’s litigation exposure
and limiting our dependence on outside legal
counsel.
Good risk management, active legal consultation
with City Departments and the City Council,
open channels of communication with citizens,
and early legal intervention reduce the risk of
litigation and limit our taxpayers’ exposure to
the financial liabilities associated with lawsuits
against the City.
Year 2009 Goals
• Continue providing legal perspective and
assistance to City Council, all City
Departments, City Boards and
Commissions
• Draft and/or review all City ordinances,
resolutions
• Draft and/or review all City agreements,
contracts, leases, and real estate
transactions
• Review pending legislation of State
Legislature and forward opinion/comments
• Review and present policy alternatives and
proposed solutions to any identified issues,
and recommend ordinance amendments, as
necessary, in the following areas:
(1) Shoreline Management Act (SMA)
amendments to comply with State
Department of Ecology (DOE) mandates;
(2) State Environmental Policy Act
(SEPA);
(3) Right-of-way/street use agreements,
including vegetation management and
telecommunication issues;
(4) Temporary special event ordinance
and procedures;
(5) Permitting and approvals under City
regulatory framework, to ensure provisions
in various regulations (land use, SMA,
critical areas) are clear and consistent;
(6) Historic preservation and demolition
regulations;
(7) Essential public facilities regulations;
(8) Personnel policies, and contract and
code provisions relating to personnel;
(9) Protection of City’s domestic water
resource;
(10) Surplus property issues.
City of Port Townsend28
CITY OF PORT TOWNSEND
Departmental Summary
City Attorney
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Program
Legal Services - General Fund Support421,433$ 406,479$ 14,954$
Expenditures By Program
Muncipal Court Administration181,415$ 180,668$ 747$ Note 1
Legal Services 240,018 225,811 14,207
Total Expenditures 421,433$ 406,479$ 14,954$
Expenditures By Object
Personnel199,292$ 181,883$ 17,409$
Operating Expenditures40,726 43,928 (3,202)
Intergovernmental Services181,415 180,668 747
Capital Outlay- - -
Total Expenditures421,433$ 406,479$ 14,954$
Note 1Starting 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 Townsend29
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 Townsend30
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 2008
Provided agendas, packets, and minutes
for all council meetings and committee
meetings.
Used grant funding to film and digitize
over 1200 pages of Public Works maps
and as-built drawings.
Coordinated all appointments to
advisory boards and commissions.
Conducted Civil Service testing.
Acted as Public Records Officer,
fulfilling public records requests;
updated updated forms and procedures
according to new legal requirements.
Transferred most of remaining on-site
historic documents to State Archives for
permanent preservation.
Scanned several years of building
permits into database.
Finalized updated personnel policies.
Centralized human resources functions
for advertising, recruitment and records
in the Clerk’s office.
Goals and Objectives 2009
Implement Granicus system to integrate
Council meeting video, audio, and
packets on line.
Continue archiving historic records and
maintaining records according to state
retention schedule.
Conduct Civil Service hiring process for
new and replacement Police staff
positions.
Review municipal code to identify
outdated references and inconsistencies.
Using Granicus system, begin to work
toward “paperless” Council packets.
Work with State Archives and Historical
Society to address historical records
issues.
Conduct training for City staff regarding
public records disclosure.
Update e-mail and electronic records
procedures.
City of Port Townsend31
CITY OF PORT TOWNSEND
Departmental Summary
City Clerk
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
General Fund support247,043$ 225,544$ 21,499$
Archive Fees- 4,500 (4,500)
Grants- - -
Total Revenues247,043$ 230,044$ 16,999$
Expenditures By Program
City Clerk Services247,043$ 230,044$ 16,999$
Total Expenditures247,043$ 230,044$ 16,999$
Expenditures by Object
Personnel184,182$ 175,830$ 8,352$
Operting Expenditures61,861 53,214 8,647
Capital Outlay1,000 1,000 -
Total Expenditures247,043$ 230,044$ 16,999$
Percent of coverage of expenditures by revenues0.00%1.96%-1.96%
City of Port Townsend32
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 Townsend33
Department of Development Services
Function Descriptions:
DSD Director: Manages the department, sets goals and priorities for land use
permitting, public rights-of-way permitting, and building permitting divisions. Oversees
work product of these divisions. Manages the permit center, which is a one-stop counter
where the public may conduct all their business and receive information regarding
development projects.
Building Permitting Division: Intakes and process building permit applications.
Assists the public with understanding applicable codes and regulations. Coordinates the
issuance of building permits with other city permits and licenses. Enforces the City’s
municipal code in regards to building, land use, shoreline codes, and nuisance issues.
Land Use Permitting Division: Intakes and process land use, shoreline, and design
review applications. Coordinates the issuance of these permits with other city permits
and licenses. Responsible for code updates and amendments including state mandated
and council directed code amendments. Coordinates with county staff regarding issues
that affects both jurisdictions.
Public Rights-of-Way Permitting Division: Intakes and process building permit
applications related to city rights-of-way and utilities. Assists the public with
understanding applicable codes and regulations. Coordinates the issuance of building
permits with other city permits and licenses.
Administration: Supports the director and all DSD staff with their work functions.
City of Port Townsend34
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 2009
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.
• Expand the on-line availability of
information on code requirements,
development standards and application
and project status.
• Explore the feasibility of fee-based
City design and construction of utility
extensions to serve new development.
• Review and revise (as warranted)
current stormwater management
regulations and development standards.
• Assist in the completion of the
Transportation and Stormwater
Management Plan.
City of Port Townsend35
CITY OF PORT TOWNSEND
Departmental Summary
Development Services Department
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
General Fund support233,091$ 354,706$ (121,615)$
Building Permits226,000 331,277 (105,277)
Zoning Fees32,000 32,000 -
Plan Checking Fees1 - 1
Impact Fees1 - 1
SEPA Related Fees1 - 1
Planning Services34,000 14,000 20,000
Miscellaneous Revenues150 150 -
Intergovernmental- 19,000 (19,000)
Total Revenues525,244$ 751,133$ (225,889)$
Expenditures By Program
Building & Planning Services525,244$ 751,133$ (225,889)$
Special Projects- - - Note 1
Total Expenditures525,244$ 751,133$ (225,889)$
Expenditures by Object
Personnel423,722$ 512,282$ (88,560)$
Operating Expenditures101,522 182,851 (81,329)
Capital Outlay- 56,000 (56,000)
Total Expenditures525,244$ 751,133$ (225,889)$
Percent coverage of expenditures by revenues55.62%52.78%2.85%
Starting in 2008, Special Projects was segregated as the new Planning Department.
City of Port Townsend36
Planning Department
The Planning Department focuses on
long-range issues associated with the
development and implementation of the
City’s Comprehensive Plan.
Mission Statement:
Assist the community in their
consideration of alternative future
directions and implementation of
policies in regards to the long-term
development of the city. In addition,
facilitate all long-range land use
planning activities, including, but not
limited to, those relating to
comprehensive planning, shoreline
master planning and critical area
regulation.
Value Statements:
• Serve the public interest as it has been
identified through continuous and open
community discussion.
• Provide timely, adequate, clear and
accurate information on planning issues
to all affected persons and to
governmental decision makers.
• Ensure that community members have
a meaningful impact on the development
of plans and programs that may affect
them.
• Foster partnerships between the City
and other jurisdictions, agencies and the
private sector.
• Strive for a high standard of
professional integrity, proficiency and
knowledge.
Strategic Goals & Objectives for 2009
Goals:
• Ensure that identified community
initiatives are facilitated in an effective,
economically viable and timely manner.
• Ensure that community involvement
in developing long-range planning goals
and implementing planning initiatives is
focused and meaningful.
• Ensure implementation of community
goals through the development of
appropriate regulations.
Objectives:
• Facilitate the permitting and
construction of the Upper Sims Way /
Howard Street Strategy and
Implementation Plan.
• Address short and long-term issues
associated with Washington State Ferries
service to Port Townsend.
• Facilitate the permitting and
implementation of the North Downtown
Historic Streetscape Design Concept
Plan.
• Facilitate the public and
environmental review process for the
City’s Transportation Plan.
• Prepare revisions to the Port
Townsend Municipal Code for
consideration by Planning Commission,
Council and the Community. Focus
areas for proposed revision will be:
Critical Area regulations, Sign Code
standards, Uptown commercial design
standards and historic residential
teardown, bulk and dimensional
standards.
• Assist in the implementation of the
Housing Action Plan.
• Facilitate the development of a
Climate Action Strategy for the City.
• Support the on-going work of the
Alternative Energy Committee.
• Assist Development Services
permitting function on a project-specific
basis.
City of Port Townsend37
CITY OF PORT TOWNSEND
Departmental Summary
Planning Department
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
General Fund support165,021$ 211,903$ (46,882)$
Planning Services- - -
Misc Revenues- - -
Intergovernmental- - -
Total Revenues165,021$ 211,903$ (46,882)$
Expenditures By Program
Planning Services165,021$ 211,903$ (46,882)$ Note 1
Total Expenditures165,021$ 211,903$ (46,882)$
Expenditures by Object
Personnel159,821$ 192,635$ (32,814)$
Operating Expenditures5,200 19,268 (14,068)
Capital Outlay- - -
Total Expenditures165,021$ 211,903$ (46,882)$
Percent coverage of expenditures by revenues0.00%0.00%0.00%
Starting in 2008, Special Projects was segregated as the new Planning Department.
City of Port Townsend38
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 Townsend39
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.
2008
Accomplishments
• Successfully completed the annual audit
by the State Auditor; and
• Completed financing plan for capital
project funds with issue of $7,500,000
councilmanic bond.
2009 Goals and Objectives
In 2009, we will enhance the city accounting
systems to allow for Internet payments,
automatic bank debits and credit card
payments for utility accounts.
For city business licenses we will expand
options for businesses to use the state’s
master business license portal to renew city
licenses.
The city shall enhance business and
occupation tax filings and audit.
Goal: Upgrade city financial accounting
systems.
• Work with contractor to implement
enhancements to current accounting
systems; and
• Interface billing systems to web enabled
for utility billing customer accounts; and
• Utility payments via other payment
methods such as ACH automatic debit,
credit card payments and Internet
payments.
Goal: Partner with state Department of
Licensing for annual business license
opportunities.
• Work with state to allow business
annual licensing simplification; and
• Allocate staffing to review compliance
for business licenses and tax payments.
Goal: Determine financing plan for
Upper Sims Way capital projects.
• Work with Public Works to develop
preliminary project costs; and
• Establish project accounting records;
and
• Develop financing schedules for
projects.
City of Port Townsend40
Finance Department
Goal: Implement new capital project
reporting system.
• Design project reporting system that will
be network based; and
• Train staff to utilize new system.
Goal: Continue to improve financial
reporting of the city’s revenues,
expenditures, and financial condition.
• Strive for excellence in both budgeting
and financial reporting; and
• Continue to improve financial reporting
of the city’s revenues, expenditures, and
financial condition.
City of Port Townsend41
CITY OF PORT TOWNSEND
Departmental Summary
Finance Department
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
B&O tax collections655,000$ 636,076$ 18,924$
Business & Other Licenses40,000 40,000 -
Interfund Services48,216 40,591 7,625
Investment income500 10,000 (9,500)
Total Revenues743,716$ 726,667$ 17,049$
Expenditures By Program
City Financial Services389,316$ 319,524$ 69,792$
Total Expenditures389,316$ 319,524$ 69,792$
Expenditures by Object
Personnel329,966$ 260,837$ 69,129$
Operating Expenditures56,600 55,937 663
Capital Outlay2,750 2,750 -
Total Expenditures389,316$ 319,524$ 69,792$
Percent coverage of expenditures by revenues191.03%227.42%-36.39%
City of Port Townsend42
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 Townsend43
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
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; processes and maintains all
reports generated by Police Department
Officers and staff; performs data entry in
department database and regional/national law
enforcement telecommunications systems;
conducts background checks on arrested
persons, processes all citations, and prepares
all report packages for dissemination;
produces mandated State and Federal
statistical reports. The Evidence Technician is
responsible for the records management,
maintenance, and security of the Police
Department’s evidence/property room. (PTPD
contracts with Jefferson County for Jail and
Dispatch services.)
PATROL
Currently consists of three uniformed
sergeants and nine uniformed officers. The
Patrol Division is the ‘backbone’ of the police
operation. This program provides 24-hour-a-
day, seven-days-a-week law enforcement
coverage. The officers perform all facets of
law enforcement, including responding to
emergency situations and service calls. Other
primary responsibilities are ensuring safety
and protection of persons and property through
proactive and directed patrol, conducting
criminal investigations, collecting evidence,
recovering lost or stolen property, and
apprehending violators. Patrol also facilitates
the safe, expeditious movement of vehicle,
bicycle, and pedestrian traffic, and renders
services of problem solving and community
oriented policing to promote the peace and
enhance the quality of life for residents and
visitors. Included in the Patrol Division is The
Citizen Volunteer Program. The Citizen
Volunteer Program is coordinated and
overseen by a Retired California Police
Officer.
INVESTIGATIONS
The Investigations Division, (currently
consisting of two officers), conducts
professional and comprehensive follow-up
investigations of reported major crimes and
manages self-initiated investigations, criminal
intelligence gathering, and crime trend
analysis. The Investigations Division
enhances contact with victims of major crimes
and maintains an effective relationship with
the Prosecutor, Courts, and other local, state,
and national law enforcement agencies.
2009 GOALS AND OBJECTIVES
• Maintain and enhance the training for
every employee and officer utilizing
the resources within our department
and community.
• Prepare and present a Citizens
Academy.
• Prepare for and move the police
department to its new facility at 1615
Parkside Dr., Port Townsend, WA
City of Port Townsend44
CITY OF PORT TOWNSEND
Departmental Summary
Police Department
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
General Fund support2,281,428$ 2,232,151$ 49,277$
Court Appointed Inmate fees- - -
Fines107,200 107,200 -
Grants7,500 30,500 (23,000)
Law enforcement services24,000 26,000 (2,000)
Retail Sales Taxes - Criminal Justice113,800 113,800 -
Public Utility Taxes - Water, Sewer,Storm, Garbage96,037 87,737 8,300
Criminal Justice Taxes12,455 12,305 150
Liquor Excise Taxes44,982 41,666 3,316
Motor Vehicle Taxes2,000 2,000 -
Miscellaneous1,800 1,800 -
Total Revenues2,691,203$ 2,655,159$ 36,044$
Expenditures By Program
Administration664,849$ 629,753$ 35,096$
Operations2,018,514 2,017,566 948 Note 1
Training7,840 7,840 -
Total Expenditures2,691,203$ 2,655,159$ 36,044$
Expenditures by Object
Personnel1,703,696$ 1,772,870$ (69,174)$
Operating Expenditures536,910 429,319 107,591
Intergovernmental Services448,097 447,970 127
Capital Outlay2,500 5,000 (2,500)
Total Expenditures2,691,203$ 2,655,159$ 36,044$
Percent of coverage of expenditures bq revenues15.23%15.93%-0.71%
Note 1In 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 Townsend45
Facilities Maintenance Department
Mission Statement: The mission of the Facilities Maintenance Division is to operate and
maintain the city owned buildings and public restrooms. This work is accomplished with one
Maintenance Worker and a janitorial contract that is administered by the Water Department
Operations Manager and supervised by the Fleet/Facilities Crew Chief. The Crew Chief also
performs or coordinates minor building repairs and modifications.
In 2009, we will continue efforts to expand completion of deferred maintenance of existing
facilities to include City Hall, Pope Marine Building, and Parks facilities. We will also be
replacing the janitorial contract for City-owned facilities with a new janitorial employee.
In 2008 we replaced the roof on the golf course club house, painted the Pink house, rebuilt the
Four Corners valve shack, contracted to replace the roof on the Pope Marine building, and
purchased and set up a new building for the chamber of commerce visitor center.
City of Port Townsend46
CITY OF PORT TOWNSEND
Departmental Summary
City Facilities Department
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
General Fund support305,696$ 211,008$ 94,688$
Interfund maintenance charges-Lodging Tax Fund- 16,000 (16,000)
Federal grants- - -
Custodial Services- - -
Total Revenues305,696$ 227,008$ 78,688$
Expenditures By Program
Public Restrooms-$ 7,312$ (7,312)$
City Hall and Facilities305,696 219,696 86,000
Total Expenditures305,696$ 227,008$ 78,688$
Expenditures by Object
Personnel142,655$ 83,572$ 59,083$
Operating Expenditures163,041 143,436 19,605
Capital Outlay- - -
Total Expenditures305,696$ 227,008$ 78,688$
Percent of coverage of expenditures by revenues0.00%7.05%-7.05%
City of Port Townsend47
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 Townsend48
CITY OF PORT TOWNSEND
Departmental Summary
Non-Departmental
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
General Fund support30,136$ 23,969$ 6,167$
- - -
Total Revenues30,136$ 23,969$ 6,167$
Expenditures By Program
Intergovernmental Services3,989 3,969 20$ Note 1
Reserve (medical benefits and capital facilities reserve)26,147 20,000 6,147
- - -
Total Expenditures30,136$ 23,969$ 6,167$
Expenditures by Object
Intergovernmental Services - Jefferson County contract-$ -$ -$ Note 1
Operating Expenditures30,136 23,969 6,167
Total Expenditures30,136$ 23,969$ 6,167$
Percent of coverage of expenditures by revenues0.00%0.00%0.00%
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.
City of Port Townsend49
PEG Access TV Studio
Mission Statement
The mission of the Public, Educational and
Governmental (PEG) Access Studio is
community through communication.
Summary
The PEG Access Studio fund supports the
operation of PTTV Channels 47 (public) and
48 (government and educational) for non-
commercial public, educational and
governmental programming. Studio space is
provided by Port Townsend School District
No. 50.
The studio is currently staffed by a contract
station manager. Major capital equipment
has been purchased or leased which will
serve the basic needs of users for the next
few years.
The PEG Access Coordinating Committee
provides policy recommendations regarding
the studio.
PEG funding also provides for televising of
City Council and other government
meetings and programs not produced in the
studio.
Accomplishments
Increased PT High School sports coverage.
Reviewed feasibility of public arm of the
channel established as a non-profit.
Established new fee schedule.
Goals and Objectives
Continue complying with Council directives
regarding examination of:
(3) responsibilities of stakeholders and
station personnel and partners of the station;
(4) improving and clarifying the 2001
interlocal agreement;
(5) allocation of resources among public,
educational and governmental programming
(6) methods for providing accountability for
the allocation of resources
City of Port Townsend50
CITY OF PORT TOWNSEND
Departmental Summary
P.E.G. Access TV Studio
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
General Fund support-$ 38,395$ (38,395)$
Utility Tax- TV Cable Franchise Fee45,080 46,000 (920)
TV Public Access Fee6,125 6,250 (125)
Program Fees2,000 4,000 (2,000)
Total Revenue53,205$ 94,645$ (41,440)$
Expenditures
Operating Expenditures26,313$ 58,877$ (32,564)$
Capital Outlay - restricted6,125 22,250 (16,125)
Capital Outlay - unrestricted20,767 - 20,767
Personnel- 13,518 (13,518)
Total Expenditures53,205$ 94,645$ (41,440)$
Program Revenues in Excess of Expenditures-$ (38,395)$ -$
Percent coverage of expenditures by revenues100.0%59.4%40.6%
City of Port Townsend51
Grants Management
Functions
Starting in 2009, a new department is
created for researching, applying, and
coordination of various 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.
City of Port Townsend52
CITY OF PORT TOWNSEND
Departmental Summary
Grants Management Department
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
Interfund Services-$ -$ -$
General Fund Support 71,078 - 71,078
Total Revenues 71,078$ -$ 71,078$
Expenditures By Program
Grants Management 71,078 - 71,078
Total Expenditures 71,078$ -$ 71,078$
Expenditures by Object
Personnel71,078$ -$ 71,078$
Operating Expenditures- - -
Capital Outlay- - -
Total Expenditures71,078$ -$ 71,078$
City of Port Townsend53
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
• Contingency Fund to restore
reserve levels; and
• Community Services Fund to
support non-profit community
services, city parks and pool
operations; and
• Fire & EMS Services Fund to
provide fire and EMS services
via contract with East Jefferson
Fire Rescue; and
• Equipment Rental & Revolving
Fund for interfund loan
repayments; and
• Transmission Pipe Line Trust
Fund for interfund loan
repayments.
Finally, this summary provides the totals
for the General Fund, ending fund
balance as projected in the budget
development.
City of Port Townsend54
CITY OF PORT TOWNSEND
Departmental Summary
Fund Equity and Transactions
BudgetBudget
YearYearIncrease
20092008<Decrease>
Ending General Fund Balance
City Council Reserved Fund Balance - (1%)62,027$ 60,041$ 1,986$ see Note 1
Unreserved Fund Balance448,930 142,173 306,757
Total Ending Fund Balance510,957$ 202,214$ 308,743$
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 Fund823,635 821,178 2,457
Interfund Subsidies - Transfer-Out to Library Fund- 775,082 (775,082)
Interfund Subsidies - Transfer-Out ER&R Fund28,442 - 28,442
Interfund Subsidies - Transfer-Out Transmission Line Fund39,063 - 39,063
Interfund Subsidies - Transfer-Out Contingency Fund25,000 - 25,000
Interfund Subsidies - Transfer-Out to Community Services Fund1,073,060 724,166 348,894
Total Other Financing Uses2,160,200$ 2,491,425$ (331,225)$
Total Fund Equity and Other Financing Uses2,671,157$ 2,693,639$ (22,482)$
Estimated Ending Fund Balance reserve6.6%2.7%
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 Townsend55
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.
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.
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
City of Port Townsend56
Special Revenue Funds
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 percent of the
state's 6.5 percent sales tax and rebating it
back to the community for local programs to
promote and accommodate tourism.
On October 5, 1998, the City Council passed
Ordinance 2663 authorizing an imposition of
an additional "special" 2% excise tax. This
special 2% excise tax was effective starting
February 1, 1999. This results in a combined
lodging tax of 4%.
System Development Charge Fund
The System Development Charge (SDC) Fund
was created as authorized by Ordinance 2666
in November 1998. Pursuant to Chapter 13.03
PTMC, the City has determined that it is
reasonable and in the public interest to collect
water and wastewater system development
charges for the purpose of recovering a
proportionate share of the actual and projected
costs of water and wastewater facilities from
those properties which, as a part of their
development and use, create the need for those
facilities. The SDC Fund was created to
account for system development charges
assessed by the city’s water and wastewater
utilities to property developers.
Also, this fund is used to account for deferrals
of system development charges for selected
low-income housing projects. Those projects
selected for deferral of SDC’s shall be
accounted for in a special account as
authorized by the City Council. Authorized
deferrals of SDC charges shall be paid by a
contribution from the city’s General Fund with
a transfer of monies to the System
Development Low-Income Deferral Account.
As cities nationwide face increased costs for
expanding and upgrading water and
wastewater (sewer) facilities, they are looking
for ways to charge the costs equitably among
the utility customers who are receiving the
benefits. Port Townsend is one of many cities
challenged with funding the most costly
capital projects in its history. State and federal
regulations are forcing the city to construct
expensive improvements to existing water and
wastewater systems.
When new facilities are constructed, excess
capacity for future growth must be included to
avoid frequent costly future expansions.
Historically, as new growth occurs, the
existing ratepayers have subsidized these
expenses. Now, as in many other
communities, the City of Port Townsend has
decided to more fairly charge those who are
benefiting directly, by establishing System
Development Charges, or SDCs. With SCDs
(also known as Impact Fees for certain
services), those responsible for growth pay a
more realistic proportion of the costs
associated with growth.
State law requires that SDCs collected be
placed in a dedicated fund for use only on
construction projects that are being oversized
to accommodate growth. The law further
states that all money be spent within five
years. If it is not spent on appropriate projects
within this time frame, the city is required to
refund the money collected. Collections can
also be used to pay for extra capacity in
already constructed facilities. In essence, they
help pay the debt service for those projects.
In Port Townsend’s case, water SDC revenue
is being spent on pipeline improvements,
including property purchases, which have been
mandated by the State Department of Health.
Wastewater SDC revenue will pay for the final
stages of the wastewater treatment plant
project. These fees will pay only for the
City of Port Townsend57
Special Revenue Funds
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
Domestic Violence for $40,000, Boiler Room
for $24,000, UGN for $5,000, Main Street for
$40,000, YMCA for $118,000, and Arts
City of Port Townsend58
Special Revenue Funds
Commission for $19,600. Detail budget
information follows.
Street Fund
The Street Fund is responsible for the
administration and maintenance of the city’s
transportation network, which includes
approximately 74 miles of public roadways
together with roadside improvements,
sidewalks, bicycle facilities, signalization and
illumination systems. The work plan
associated with this responsibility include:
• Street sweeping
• Roadside vegetation management and
mowing
• Landscape maintenance
• Pavement and shoulder repair
• Pavement markings
• Snow and ice control
• Traffic signal and illumination system
maintenance
• Signage
• Traffic counts
• Transportation planning
• Street tree maintenance
The Street Fund receives revenues from state
distributions of motor vehicle fuel taxes for
two programs: city streets and arterial streets.
State law restricts these revenues:
• City streets: to be used for any street
purposes (RCW 46.68.070.110,
47.24.040 and 35.76 RCW)
• Arterial streets: to be used for
highways and arterial streets. For
cities with populations less than
15,000, cities may use these monies for
the maintenance of arterial highways
and city streets (RCW 46.68.070).
The city consolidated its Arterial Street Fund
into the Street Fund in 2000 as allowed by
RCW 46.68.070 for cities with populations
less than 15,000.
These state revenues distributions are not
sufficient resources to maintain city streets.
Prior to 2007, the city general fund provided
subsidies to the street fund for its operation. In
2007, the city council authorized an increase in
the city utility tax by 10% resulting in a total
public utility tax of 20%. The city council
restricted this 10% increase for an allocation to
public safety (1.5%) and street maintenance
and operation (8.5%).
Detail budget information follows.
City of Port Townsend59
CITY OF PORT TOWNSEND
Fund Summary
Drug Enforcement and Education Fund
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
Investment Interest2$ 2$ -$
Expenditures
Supplies- - -
Capital- - -
-$ -$ -$
Estimated Beginning Fund Balance661$ 659$ 2$
Increase<Decrease> in Fund Balance2 2 -
Estimated Ending Fund Balance663$ 661$ 2$
City of Port Townsend60
CITY OF PORT TOWNSEND
Fund Summary
Contingency Fund
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
Property Tax-$ -$ -$
Operating Transfer-in25,000 - 25,000
Investment Interest2,136 6,682 (4,547)
Total Revenues27,136$ 6,682$ 20,453$
Expenditures-$ 102,554$ (102,554)$
Estimated Beginning Fund Balance71,184$ 167,056$ (95,872)$
Increase<Decrease> in Fund Balance27,136 (95,872) 123,007
Estimated Ending Fund Balance98,320$ 71,184$ 27,136$
City of Port Townsend61
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 Townsend62
Street Fund
(In conjunction with Wastewater/Storm)
Function: The Street Fund provides the
resources for the Street Operating Division of
Public Works. The Street Division is
responsible for the maintenance of streets,
gravel roads, alleys, sidewalks and shoulders
within the City of Port Townsend. This
includes street sweeping, vegetation
management, tree removal, grading,
pavement and shoulder repair, snow and ice
removal, pavement markings and signage.
The Arterial Street Fund is incorporated
within the Street Fund for the construction,
improvement, chip sealing, overlaying with
asphalt, seal coating and repair of arterial
highway and city streets.
Goals and Objectives
Goal: Evaluate, identify and prioritize
failed road surfaces for reconstruction or
overlay and develop an overall Street
Operations & Maintenance Plan.
Develop a pavement management program
using the City’s GIS system to identify and
map locations of failing roads to create a
priority list for repairs.
Develop an O & M Plan for Streets.
Goal: Continue to work on overlaying the
streets and the surfacing of gravel roads
throughout the City of Port Townsend.
Identify streets that need to be resurfaced with
the money that is appropriated for making
these improvements.
Reduce the number of miles of gravel roads
that is needed to be maintained by resurfacing
them using either chip sealing or asphalt.
This will reduce our maintenance cost and the
dust concerns that are raised by the residents
on these types of roads.
The Arterial Street Fund is incorporated
within the Street Fund for the construction,
improvement, chip sealing, overlaying with
asphalt, seal coating and repair of arterial
highway and city streets.
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.
2008 Accomplishments
Installed hot tape bicycle symbols and arrows
on streets that were previously painted to
reduce the labor hours to maintain the paint.
Completed making spot repairs to the
downtown and uptown sidewalks to prevent
tripping hazards. Spent approximately 40 +
hours doing this work.
Chip sealed 0.0 miles of gravel streets
utilizing the Jefferson County Road
Department because of the inability to get the
oil.
Received approved reclamation plan from the
Washington State Department of Natural
Resources for the City’s Cape George Gravel
Pit.
City of Port Townsend63
Street Fund
Street Division Performance Measures 2006 2007 2008
as of 10/31/08 2009 Est.
Citizen concern/requests received 307 260 166 150
Painting of crosswalks, curbs, and
parking stalls (Time Spent, Hrs.) 500 500 500 500
Miles of gravel road maintained twice a
year 6.4 5.17 5.04 5.0
Miles of roadway maintained in the City. 76.9 78.34 79 80
Miles of road re-striped –one time per
year 40 40 40 40
Street Shoulders - Miles pulled 1.0 0.5 0.75 2
Right-of-Way chip sealed or Paved
(Miles) 0.80 0.772 Chip
Sealed 0.0
1.5
Depending on
Funding
City of Port Townsend64
CITY OF PORT TOWNSEND
Fund Summary
Street Fund
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
State Grants-$ -$ -$
Federal Grants (Indirect)- - -
Motor Vehicle Fuel Tax208,934 222,423 (13,489)
Public Utility Taxes - Water,Sewer,Storm,Garbage544,212 497,176 47,036
Street Development Permits1,000 1,000 -
Investment Interest5,607 6,161 (554)
Street Payback Collection9,100 9,100 -
Miscellaneous Income300 300 -
Operating Transfers- In- - -
Total Revenues769,153$ 736,161$ 32,992$
Expenditures by program
Operations845,894$ 712,175$ 133,719$
Capital Improvement Projects100,000 75,000 25,000
Total Expenditures945,894$ 787,175$ 158,719$
Expenditures by object
Repairs & Maintenance-$ -$ -$
Utility Services73,800 73,800 -
Supplies41,000 41,000 -
Services & Charges105,530 96,406 9,124
Personnel169,565 151,903 17,662
Capital Outlay100,000 75,000 25,000
Interfund Services455,998 349,066 106,933
Total Expenditures945,894$ 787,175$ 158,719$
Actual Beginning Fund Balance186,902$ 237,917$ (51,014)$
Increase<Decrease> in Fund Balance(176,741) (51,014) (125,727)
Estimated Ending Fund Balance10,162$ 186,902$ (176,741)$
City of Port Townsend65
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
66
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
On August 19, 2008, Port Townsend voters
approved a property tax levy lid lift to support
library operations. A large majority of city
residents (64%) passed this new levy authority.
The levy authority increase raises the city’s legal
taxing authority from about $1.56 per thousand
dollars of assessed valuation (AV) up to $2.31
per thousand dollars of AV. The library levy
will provide approximately $930,000 per year to
operate the library, and it must be deposited
directly to the Library Fund restricted for library
operations.
To minimize the impact of a new levy on
citizens, the City Council directed this levy be
phased in over three years. Starting in 2009, the
property tax levy will increase $0.38 to
approximately $1.94 per AV. In 2010, the tax
levy will increase $0.60 to approximately $2.16
per AV. In 2011, the tax levy will increase
$0.75 to approximately $2.31 per AV. Although
the new levy is being phased in over three years,
the library will receive its full $0.75 levy each
year.
Collections
The library has almost 60,000 items including:
books, magazines and newspapers,
videos/DVDs, audio books, music CDs, and
online reference databases which offer many full
text articles covering a broad range of topics.
The Maritime Resource Center is a major
collection of maritime books, videos, and
magazines, with a focus on boat building and
design.
Interlibrary Cooperation
The library participates and shares an automated
card catalog and circulation system with CLAN
(Cooperative Libraries Automated Network) a
consortium which includes Jefferson County
Library, and Quilcene and Brinnon School
libraries. The library shares in providing courier
services between the two public libraries.
Interlibrary loan items may be borrowed from
libraries outside CLAN through OCLC a
national interlibrary loan network.
Technology
The library provides computer software and
public access to the Internet. Information about
the library, access to the library catalog, useful
links, current information about special programs
and upcoming events, and additional library
services are made available on the city library’s
web site.
Public Programs
The library offers a continuing series of
programs for adults, teens, and children
including a community read, special interest
topics, workshops, story hours, concerts, well-
known authors and illustrators, book discussion
groups, summer reading, homework help, and
curriculum support.
Information Services
The library has a knowledgeable staff that
provides reference and research assistance,
readers’ advisory for popular materials, and
training in the use of reference databases.
Operations
The library’s collection management and
administrative team provide collection
development, book processing, cataloging,
outreach and program planning, and fund raising.
City of Port Townsend67
Library Fund
2008 Accomplishments
Following are major accomplishments in 2008
relative to the five goals of the library strategic
plan.
Goal 1: The Library facilities are accessible,
flexible, inviting, and functional to meet the
community’s needs.
• Continued to move forward with securing
funding for the library capital
improvement/expansion project from
various federal, state, and private sources.
• Updated technology plan to include
expansion of public service computers.
Added a reader’s advisory “Blog” to the
library’s website.
• Achieved a resolution for the ongoing
maintenance of library grounds thanks to
passage of library levy.
• Developed and implemented plan for
utilizing the “Pink House” for library
programs, office space, staff room, and
meetings.
Goal 2: The Library collections in all formats
are developed and managed to meet the
diverse needs of all users.
• Raised through the Friends of the Library
$6,240 to help support the library’s
acquisitions budget.
• Began process for adding downloadable
audio books to the public catalog.
• Continued ongoing collections
management with a focus on increasing
magazine subscriptions, Large Print, and
strengthening targeted subject areas of
travel, cookery, textile arts, parenting,
and languages.
• Re-cataloged and re-housed the music
CD collection (1,000 items) for better
public access.
• Strengthened collaboration with the
Jefferson County Library for conducting
more efficient and effective collection
development that maximized the
acquisition resources of each library.
Began to plan expanding collaboration to
include public/private schools.
Goal 3: The Library will strengthen its role as
a community resource through the
development of programs and services and
the creation of community and professional
partnerships.
• Offered 561 programs and events with
over 13,300 adults, teens, and children
attending. The majority of public
programs were funded from outside
resources including the Friends of the
Library.
• Added afternoon book discussion group
for adults.
• Received funding from the National
Libraries of Medicine/Pacific Northwest
Region to develop a program to
strengthen the library’s role as a
community informational resource for
health and wellness.
• Awarded for the second year in a row,
$7,000 from the Washington State
Library with funding from the Institute of
Museum and Library Services to support
the annual City wide Community Read
program.
Goal 4: The Library has adequate stable and
predictable financial support from diverse
public and private sources to ensure a sound
financial future.
• Raised $6,240 through the Friends of the
Library to help support new collection
materials.
• Began to develop plan and organizational
structure to conduct capital campaign for
library improvement and expansion
project.
• Continued to build Development Steering
Committee’s capacity for fund raising.
Acquired fund raising software to operate
more effectively.
• Clarified role of volunteer support groups
as grant fiscal agents, as needed.
City of Port Townsend68
Library Fund
Goal 5: The Library cultivates and celebrates
professional and support staff and volunteer
leadership essential for continuing excellence
in providing quality library services.
• Held annual staff development event
utilizing the Maritime Center’s Team
Building Program with Long Boats.
• Re-organized library staffing to account
for the restoration of library hours and
expansion of programs and services.
• Continued to expand role of volunteers in
appropriate library operations.
Major 2009 Priorities and Initiatives
The major challenge for 2009 and beyond is the
library expansion and improvement project. The
library Development Steering Committee which
consists of the leadership of the library’s major
volunteer support groups - Friends, Foundation,
and Advisory Board - will work with the library
to identify a plan and process for fundraising
from individuals and private organizations and
foundations. The funding strategy for this
capital project is to secure a substantial portion
of support from non-City sources before seeking
the balance from City funds.
Library technology will be improved with the
upgrade of public computers and the selection of
a new and improved library information system
for CLAN (Cooperative Libraries Automated
Network). This new library information system
will provide a more “customer friendly” public
interface as well as faster and more reliable
service.
Another major area of impact from the library
levy is an increase in funding for new collection
materials in all formats including print,
downloadable audio books, online full text
reference works, and mixed media. This
additional support will also be used to strengthen
specific subject areas such as science, health, and
languages, and to set up selected “self help”
areas where patrons can obtain specialized
information and resources on high demand topics
relative to business and marketing, employment
and careers, and health and wellness.
Public programs will continue to be an important
part of the library’s mission in 2009. In addition
to the successful ongoing events focused on
early childhood literacy and the annual
community programs of summer reading,
community read and the Adventures in Learning
series, the library will offer new and expanded
author and thematic programs for all audiences
including weekend and evening story hours,
homework help, home schooling support, book
groups, adult summer reading, etc. A grant
through the Friends of the Library from the
National Network of Libraries of
Medicine/Pacific Northwest Region will enable
the library to partner with the Food Coop to
expand its capacity to provide high quality
information that supports parents in making
healthy eating choices for their families. The
public program and collection development part
of this project will help position the Port
Townsend Public Library as an important
community resource for healthy eating.
The Port Townsend Public Library is already
reaching out to parts of the community that have
difficulty in coming into the library. Books on
Wheels and Daycare Delivery programs continue
to be overwhelming successes. The library will
continue to reach out to the underserved parts of
the community by investigating the feasibility of
placing a book drop and holds pick-up station in
the Castle Hill area within the next year.
City of Port Townsend69
City of Port Townsend
Fund Summary
Library Fund
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
General Fund support-$ 775,082$ (775,082)$
Property Taxes934,726 - 934,726
State grants- - -
Private grants- - -
Fines12,000 12,000 -
Miscellaneous7,000 - 7,000
Total Revenues953,726$ 787,082$ 166,644$
Expenditures By Program
Library Services897,489$ 793,783$ 103,706$
Total Expenditures897,489$ 793,783$ 103,706$
Expenditures by Object
Personnel581,082$ 508,353$ 72,729$
Operating Expenditures231,407 220,430 10,977
Capital Outlay - Acquisitions85,000 - 85,000
Capital Outlay - Furniture & Fixtures- 65,000 (65,000)
Total Expenditures897,489$ 793,783$ 103,706$
Estimated Beginning Fund Balance-$ 6,701$ (6,701)$
Increase<Decrease> in Fund Balance56,237 (6,701) 62,938
Estimated Ending Fund Balance56,237$ -$ 56,237$
Fund Balance Reserve % =5.9%0.0%
City of Port Townsend70
CITY OF PORT TOWNSEND
Fund Summary
Community Development Block Grant Fund
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
Federal Program Income10,000$ 10,001$ (1)$
Federal Grant Programs- - -
Investment Interest Income 2,853 3,029 (176)
Total Revenues 12,853$ 13,030$ (177)$
Expenditures
Community Development Loans-Other-$ -$ -$
Community Development Loans-Historic District 50,000 50,000 -
Total Expenditures 50,000$ 50,000$ -$
Estimated Beginning Fund Balance95,101$ 132,071$ (36,970)$
Increase<Decrease> in Fund Balance(37,147) (36,970) (177)
Estimated Ending Fund Balance57,954$ 95,101$ (37,147)$
City of Port Townsend71
CITY OF PORT TOWNSEND
Fund Summary
Lodging Tax Fund
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
Hotel Motel Taxes356,000$ 342,476$ 13,524$
Investment Interest3,991 8,128 (4,137)
Total Revenues359,991$ 350,604$ 9,387$
Expenditures
Professional Services-PT Chamber-$ 90,000$ (90,000)$
Professional Services-PAW- 45,000 (45,000)
Professional Services-Other307,500 7,000 300,500
Advertising- 125,000 (125,000)
Advertising-Joint Marketing- 20,000 (20,000)
Communications- 5,000 (5,000)
Miscellaneous-Special Events- 62,000 (62,000)
General Fund Overhead Charges40,417 16,000 24,417
Interfund Services & Charges - Public Restrooms- 16,000 (16,000)
Interfund Subsidies - Waterfront debt service69,269 35,513 33,756
Interfund Subsidies - McCurdy Pavilion debt service21,414 21,412 2
Interfund Subsidies - PT Marine Science Center debt5,983 5,983 -
Total Expenditures444,583$ 448,908$ (4,325)$
Estimated Beginning Fund Balance133,039$ 231,343$ (98,304)$
Increase<Decrease> in Fund Balance(84,591) (98,304) 13,712
Estimated Ending Fund Balance48,447$ 133,039$ (84,591)$
Estimated Ending Fund Balance Reserve 13.5%37.9%
City of Port Townsend72
CITY OF PORT TOWNSEND
Fund Summary
System Development Charges Fund
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
Interest Income9,641$ 15,413$ (5,771)$
Water SDCs-City74,000 105,000 (31,000)
Water SDCs-Outside city20,000 25,000 (5,000)
Sewer SDCs69,000 95,000 (26,000)
Total Revenues172,641$ 240,413$ (67,771)$
Expenditures
Interfund Subsidies (Water)300,000$ 165,000$ 135,000$
Interfund Subsidies (Sewer)190,000 385,000 (195,000)
Total Expenditures490,000$ 550,000$ (60,000)$
Estimated Beginning Fund Balance321,380$ 630,968$ (309,587)$
Increase<Decrease> in Fund Balance(317,359) (309,587) (7,771)
Estimated Ending Fund Balance4,022$ 321,380$ (317,359)$
City of Port Townsend73
City of Port Townsend
Fund Summary
Fire and Emergency Services Fund
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
General Fund support823,635$ 821,178$ 2,457$
EMS Levy392,253 388,371 3,882
Residual Equity Transfer in- - -
Total Revenues1,215,888$ 1,209,549$ 6,339$
Expenditures By Program
Fire-$ -$ -$
Emergency Medical Services (EMS)- - -
Contract Emergency Services1,215,888 1,209,549 6,339
Total Expenditures1,215,888$ 1,209,549$ 6,339$
Expenditures by Object
Personnel-$ -$ -$
Operating Expenditures- - -
Intergovernmental Charges-EJFR1,215,888 1,209,549 6,339 Note 1
Capital Outlay- - -
Total Expenditures1,215,888$ 1,209,549$ 6,339$
Estimated Beginning Fund Balance3,442$ 3,442$ -$
Increase<Decrease> in Fund Balance- (0) 0
Estimated Ending Fund Balance3,442$ 3,442$ 0$
Notes 1 Starting in 2007, all fire employees and fire apparatus was transferred to the new
consolidated fire district, East Jefferson Fire Rescue. The city contracts directly for fire
and emergency medical services from this new fire district.
City of Port Townsend74
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 Townsend75
Public Works Engineering Department
Public Works Engineering
Assistant
Development
Review Engineer
Development Review
Specialist
Public Works
Inspector
Development Review
Work Group
Civil Engineer
Engineering Technician
GIS Coordinator/
Project Manager
Project Management, Design, GIS/CADD
Work Group
City Engineer
Public Works Director
City Manager
City of Port Townsend76
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.
2009 Goals and Objectives
Goal: Develop and manage plans and
execute programs that aid in the
informed decision making by Public
Works divisions, other City
Departments, City Manager, and
Council.
Manage utility system upgrades to
ensure regulatory compliance and the
safe, reliable provision of essential City
services including improvements to the
water distribution and wastewater
collection systems, sewer trunk line
improvements and continued planning
and design efforts on other elements of
the water and waste water systems.
Projects include the Wastewater
Treatment Plant Outfall, Kanu Drive
Pump Station Replacement and a plan
for sewer extension in the southwest
quadrant of the City.
Ensure continued reliable, safe water
supply through completion of
environmental analyses and permit
renewals.
Provide assistance to the City Manager,
Council, and citizens to examine and
adopt a City Storm Water Management
Plan.
Improve the quality of life in Port
Townsend through continual review and
improvement of City parks, recreation,
and swimming pool services.
Provide engineering review of proposed
development in support of the
Development Services Department and
update the Engineering Design
Standards as needed.
Increase emphasis on transportation
planning and street maintenance and
improvement operations. Develop plans
for Upper Sims Way Improvement, and
Downtown and Uptown Streetscape
projects, as well as sidewalk extension
on north San Juan Avenue and
Discovery Road (Hastings Avenue to
19th Street).
Provide assistance to the City Manager,
Council, and citizens to examine and
adopt a City Transportation Plan
Support the activities of all Public
Works elements and other City
departments by providing current,
accurate GIS data to fullest extent
possible.
Goal: Oversee the development and
timely, cost-efficient administration of
capital projects.
Provide project management and
technical support for the development,
bidding, contract compliance.
City of Port Townsend77
Public Works Administration and Engineering
Continue planning for the relocation of
the Police Department from its current
site. Initiate planning efforts for
improvements to the Wave Gallery
facilities.
Goal: Secure the means to finance
capital projects necessary to a healthy
infrastructure by careful management
of current resources and a continuing
vigilance for favorable financing.
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 Townsend78
City of Port Townsend
Fund Summary
Public Works Admin and Engineering Fund
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
Interfund Services1,269,096$ 1,114,113$ 154,984$
General Fund support- - -
Total Revenues1,269,096$ 1,114,113$ 154,984$
Expenditures By Program
Administration331,014$ 280,255$ 50,759$
Engineering Services877,987 830,682 47,305
Total Expenditures1,209,001$ 1,110,938$ 98,063$
Expenditures by Object
Personnel962,705$ 882,185$ 80,520$
Operating Expenditures122,250 120,805 1,445
Interfund Charges119,046 102,948 16,098
Capital Outlay5,000 5,000 -
Total Expenditures1,209,001$ 1,110,938$ 98,063$
Actual Beginning Fund Balance3,175$ -$ 3,175$
Increase<Decrease> in Fund Balance60,095 3,175 56,920
Estimated Ending Fund Balance63,270$ 3,175$ 60,095$
City of Port Townsend79
Community Services Fund - City Parks Department
Mission: To develop, operate and maintain
parks and other facilities in accordance with
the Park and Recreation Functional Plan.
2009 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.
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.
Goal: Maintain current plans related to
the operation of City parks.
Update the existing Parks, Recreation and
Open Space Functional Plan to reflect
current conditions and interests of the park
users.
Re-establish the Parks and Recreation
Advisory Board.
City of Port Townsend80
Community Services Fund - Municipal Pool
Department
Mission Statement
The mission of the Municipal Pool is to
develop and provide safe, broad-based
aquatic programs and facilities that are
responsive to the needs and interests of all
citizens of Port Townsend.
2009 Goals and Objectives
Goal: Provide a safe and healthy
environment for all aquatic activities.
• Maintain a full cadre of trained,
responsible lifeguards and
instructors.
• Operate the pool and facility in
accordance with all appropriate
health and safety laws and
regulations.
• Improve the physical condition of
the pool through increased
maintenance efforts.
Goal: Provide programs for the wide
range of interests in Port Townsend.
Optimize the use of the limited aquatic
facilities to maximize opportunities for all
potential pool users.
Goal: Provide the most efficient
management of pool operations and
facilities possible.
• Develop intermediate and long-range
plans for the future of aquatic
activities in Port Townsend in
conjunction with the School District,
other governmental organizations,
and citizen interest groups such as
Make Waves.
• Work with the School District to
improve facility maintenance and
operations with emphasis on energy
saving opportunities.
• Continue improvement of pool
business practices to ensure proper
accountability of funds and to seek
further efficiencies.
City of Port Townsend81
City of Port Townsend
Fund Summary
Community Services Fund
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
General Fund support1,073,060$ 724,166$ 348,894$
Charges for services - pool93,000 99,000 (6,000)
Rental income7,000 10,000 (3,000)
Miscellaneous event revenues6,000 6,000 -
Donations- - -
Total Revenues1,179,060$ 839,166$ 339,894$
Expenditures By Program
Contract Community Service Providers168,600$ 83,005$ 85,595$
Parks Maintenance489,635 284,758 204,877
Recreation118,000 91,564 26,436
Pool277,153 236,645 40,508
Interfund Charges110,017 77,366 32,651
Events Coordination- 61,814 (61,814)
Total Expenditures1,163,405$ 835,152$ 328,253$
Expenditures by Object
Personnel541,163$ 406,923$ 134,240$
Operating Expenditures581,742 427,729 154,013
Interfund Loan Repayments40,000 - 40,000
Capital Outlay500 500 -
Total Expenditures1,163,405$ 835,152$ 328,253$
Actual Beginning Fund Balance4,014$ 0$ 4,014$
Increase<Decrease> in Fund Balance15,655 4,014 11,641
Estimated Ending Fund Balance19,669$ 4,014$ 15,655$
Estimated Ending Fund Balance reserve1.7%0.5%
Note 1: Prior to 2005, the Community Services Fund was included as various departments of the
General Fund.
City of Port Townsend82
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 Townsend83
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 Townsend84
Utility Debt Service
The city’s utility funds may also issue
long-term debt instruments to finance
large capital projects. These are
typically for utility plant improvements
that have long useful lives for which this
financing method will reduce the annual
debt service burden on its utility
customers (ratepayers). Since local
governments are permitted to issue tax-
exempt bonds, this financing option
helps reduce the cost of borrowing.
These debt instruments are usually
issued as revenue bonds.
The source of monies to repay the
revenue bond debt service comes from
utility revenues, not property taxes.
In addition to revenue bonds, cities may
apply to Washington State for low
interest and/or interest-free loans. This
is a competitive process that involves
city staff presenting a proposal in
Olympia for an application for Public
Works Trust Fund Loans and State
Revolving Fund Loans. Because of the
low interest and interest-free loans, this
method of financing public works is very
beneficial to the city’s ratepayers. The
application process is comprehensive
and competitive. Those cities scoring
highest in the State’s evaluation process
receive the favorable loans. The more
significant qualifying criteria requires
cities to:
• Impose the 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 Townsend85
Utility Debt Service
debt service for this issue comes from
the revenues of the utility.
In 1992, the city utility issued
$6,820,000 revenue bonds for capital
improvements to the utility as authorized
by Ordinance 2305. The source of
monies to repay the debt service for this
issue comes from the revenues of the
utility. Subsequently, the city refunded
$4,350,000, of these bonds with a 1998
revenue refunding bond issue to reduce
the total debt obligation with new low
interest bonds.
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 $115,000 of
the remaining 1978-Series B revenue
bonds and most of the 1992 revenue
bonds. The refunding issued produced
significant savings in future interest
costs to the utility ratepayers. The source
of monies to repay the debt service for
this issue comes from the revenues of
the utility.
The utility debt service payments for the
revenue and revenue refunding bonds
are budgeted in a utility debt service
fund as listed below. The debt service
payments for the State trust and
revolving loans are budgeted as a debt
service line item in the Water/Sewer
Fund. A debt service fund for the State
loans is not necessary.
City of Port Townsend86
City of Port Townsend
General Government Debt Service
Debt Service 2009
TotalTotalTotal
YearPrincipalInterestDebt Service
2009351,800 641,070 992,870
2010367,920 628,971 996,891
2011383,401 615,571 998,972
2012393,000 601,560 994,560
2013390,000 586,573 976,573
2014410,000 570,548 980,548
2015425,000 553,187 978,187
2016445,000 536,213 981,213
2017460,000 517,750 977,750
2018480,000 498,245 978,245
2019505,000 476,665 981,665
2020525,000 453,455 978,455
2021550,000 429,310 979,310
2022580,000 403,900 983,900
2023740,000 377,108 1,117,108
2024555,000 345,073 900,073
2025575,000 321,633 896,633
2026380,000 297,350 677,350
2027395,000 281,580 676,580
2028410,000 264,398 674,398
2029430,000 246,563 676,563
2030445,000 227,858 672,858
2031465,000 208,500 673,500
2032490,000 187,808 677,808
2033510,000 166,003 676,003
2034535,000 143,308 678,308
2035555,000 119,500 674,500
2036585,000 91,750 676,750
2037610,000 62,500 672,500
2038640,000 32,000 672,000
-
Totals14,586,121$ 10,885,944$ 25,472,065$
City of Port Townsend87
CITY OF PORT TOWNSEND
Fund Summary
G.O. Bond Fund
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
Property Taxes100,000$ 100,000$ -$
Investment Interest340 2,360 (2,019)
Intergovernmental Charges60,000 60,000 -
Operating Transfers- In832,872 645,447 187,425
Total Revenues993,212$ 807,807$ 185,406$
Expenditures
Debt Service Principal351,800$ 345,741$ 6,059$
Debt Service Interest641,071 453,449 187,622
Professional Services1,000 1,000 -
Total Expenditures993,871$ 800,190$ 193,681$
Estimated Beginning Fund Balance11,342$ 3,725$ 7,617$
Increase<Decrease> in Fund Balance(659) 7,617 (8,275)
Estimated Ending Fund Balance10,683$ 11,342$ (659)$
City of Port Townsend88
City of Port Townsend
Utility Debt Service
Debt Service 2009
State Loans Total
TotalTotalTotalTotalTotalTotal
YearPrincipalInterestDebt ServiceYearPrincipalInterestDebt Service
2009266,527 29,967 296,494 2009545,000 78,570 623,570
2010267,133 27,708 294,841 2010575,000 54,500 629,500
2011267,748 25,440 293,188 2011455,000 27,710 482,710
2012268,372 23,163 291,535 201215,000 6,500 21,500
2013269,006 20,876 289,882 201315,000 5,750 20,750
2014269,649 18,580 288,229 201420,000 5,000 25,000
2015270,302 16,274 286,576 201520,000 4,000 24,000
2016270,965 13,958 284,923 201620,000 3,000 23,000
2017271,637 11,633 283,270 201720,000 2,000 22,000
2018272,320 9,297 281,617 201820,000 1,000 21,000
2019228,295 6,951 235,246 Totals1,705,000$ 188,030$ 1,893,030$
2020169,404 5,042 174,445
2021170,118 3,718 173,835
2022115,566 2,383 117,949
202349,600 1,314 50,914
202450,347 567 50,914
Totals3,476,989$ 216,870$ 3,693,860$
Revenue and Refunding Bonds Total
City of Port Townsend89
CITY OF PORT TOWNSEND
Fund Summary
Water/Sewer Bond Funds
Debt Service
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
Investment Interest22,129$ 21,182$ 947$
Operating Transfers- In from Water Utility66,987 66,318 670
Operating Transfers- In from Sewer Utility557,833 560,558 (2,725)
Total Revenues646,949$ 648,057$ (1,108)$
Expenditures
Debt Service Principal545,000$ 525,000$ 20,000$
Debt Service Interest78,570 100,875 (22,305)
Professional Services1,000 1,000 -
Total Expenditures624,570$ 626,875 (2,305)$
Estimated Beginning Fund Balance580,714$ 559,533$ 21,182$
Increase<Decrease> in Fund Balance22,379 21,182 1,197
Estimated Ending Fund Balance603,093$ 580,714$ 22,379$
City of Port Townsend90
City of Port Townsend91
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 Townsend92
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 Townsend93
CITY OF PORT TOWNSEND
Fund Summary
Capital Improvement Fund
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
Real Estate Excise Tax #1200,000$ 220,000$ (20,000)$
Real Estate Excise Tax #2200,000 220,000 (20,000)
Federal Grants1,610,000 - 1,610,000
State Grants555,000 - 555,000
State Grants - CIF550,000 - 550,000
State Grants - WSDOT456,300 - 456,300
State Grants-Transportation Improvement Board1,800,000 440,000 1,360,000
State Grants-Sims Way Signal- - -
Public Works Trust Fund Loans- - -
Local Improvement District Proceeds4,600,000 - 4,600,000
Investment Interest- - -
Miscellaneous Income- 86,000 (86,000)
Interfund Transfer-in Street Fund111,000 149,000 (38,000)
2008 Bond Proceeds6,779,000 540,000 6,239,000
Other Financing1,450,000 - 1,450,000
Donations 22,000 18,000 4,000
Total Revenues 18,333,300$ 1,673,000$ 16,660,300$
Capital Project Expenditures
Personnel-$ -$ -$
Building & Structures1,466,000 - 1,466,000
Streets Capital Improvements12,337,193 1,646,066 10,691,127
Parks Capital Improvements2,616,100 10,000 2,606,100
Vessel Removal-RR Trestle- - -
Operating Transfer 2002 Bond Payment27,693 31,292 (3,599)
Operating Transfer 2003/2004 Bond Payment- - -
Operating Transfer 1999 Bond Payment21,745 24,687 (2,942)
Operating Transfer 2005 Bond Payment91,133 92,108 (975)
Operating Transfer 2008 Bond Payment73,172 - 73,172
Interfund Charges- 2,500 (2,500)
Intergovernmental Loans - Recreation Center25,000 25,000 -
Miscellaneous Expense- - -
Total Expenditures 16,658,036$ 1,831,653$ 14,826,383$
Estimated Beginning Fund Balance244,014 7,044,909 (6,800,895)$
Increase<Decrease> in Fund Balance 1,675,264 (158,653) 1,833,917
Estimated Ending Fund Balance1,919,278$ 6,886,256$ (4,966,978)$
City of Port Townsend94
CITY OF PORT TOWNSEND
Fund Summary
Water/Sewer Capital Improvement Fund
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
Investment Interest35,148$ 1,922$ 33,226$
Utility Local Improvement District Proceeds325,000 - 325,000
Operating Transfers-In from Water Fund625,000 143,000 482,000
Operating Transfers-In from Sewer Fund750,000 726,000 24,000
Operating Transfers-In from SDC Fund490,000 550,000 (60,000)
Miscellaneous- - -
Total Revenues 2,225,148$ 1,420,922$ 804,226$
Capital Project Expenditures
General Fund Overhead Expenditures301,450$ 26,000$ 275,450$
Improvements - Water841,500 60,000 781,500
Improvements - Sewer 2,173,000 200,000 1,973,000
Total Expenditures3,315,950$ 286,000$ 3,029,950$
Estimated Beginning Fund Balance1,171,594$ 36,672$ 1,134,922$
Increase<Decrease> in Fund Balance(1,090,802) 1,134,922 (2,225,724)
Estimated Ending Fund Balance 80,792$ 1,171,594$ (1,090,802)$
Note:
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 Townsend95
Water/Facilities/Equipment Divisions
Maintenance
Workers/Operators
(4 FTE)
Seasonals
(0.7 FTE)
Water Crew ChiefWater Resources
Crew Chief
Mechanic
Maintenance
Worker
Equipment
& Facilities
Crew Chief
Operations Manager
Water & Facilities
Public Works Director
City Manager
City of Port Townsend96
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 Townsend97
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 2009
• The water utility will stay
informed on state and federal
issues and regulatory trends.
• The utility will plan for
compliance with new regulations
on water quality.
• The utility will stay involved in
the regional water resource
planning process.
• The water utility will obtain
special use permit renewals from
the U.S. Forest Service.
• The water utility will concentrate
capital improvement programs
on areas identified as having
deficient fire protection and
restricted flow.
• The water utility will improve its
cross connection control
program.
Water Distribution
Year 2008 accomplishments
• Reliably delivered safe clean
drinking water to 4,661 taps /
8,500 customers at up to
2,000,000 gallons per day.
• Reliably delivered safe clean
drinking water to Fort Worden
State Park and to P.U.D. Number
One of Jefferson County.
• Accurately read 4,661 meters
each month.
• Flushed the entire distribution
system to remove accumulated
sediment and stale water.
• Installed 47 new water taps and
meters.
• Installed 199 replacement meters.
• Repaired 5 water main breaks.
• Installed 10 new fire hydrants.
• Replaced 1019 feet of old,
undersized, galvanized water
main.
• Tested flow and residual pressure
on 684 fire hydrants.
• Completed an inventory of cross
connection control devices.
• Performed extensive valve
maintenance
• Purchased new leak detection
equipment
Water Quality and Treatment
• Treated an average of 15 million
gallons per day.
• Delivered an average of one
million gallons a day to the
distribution system and 14
million gallons a day to Port
Townsend Paper Company.
• Continued extensive, required
monitoring and testing programs
to maintain and document water
quality, at the source, after
treatment, and in the distribution
system.
• Continued required watershed
control program in cooperation
with the U.S. Forest Service.
• Continued to meet the stringent
water quality criteria for
avoidance of filtration.
• Continued participation in
regional water resource planning
efforts.
City of Port Townsend98
Water/Sewer Utility Fund
• Continued the process for
renewal of our U.S. Forest
Service special use permits.
City of Port Townsend99
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.
2008 Accomplishments
Cleaned all sewer lines on the list of problem
lines that require a three month, six-month and
annual cleaning schedule.
Cleaned 25 % of one of the five basins as
identified in the five year cleaning program.
Root cut approximately 2,500 feet of problem
sewer lines.
Performance Indicators
2006 2007
2008
as of
10/31/2008
2009
Est.
Number of citizen
concern/requests received 25 28 10 15
Number of feet of line cleaned
on 6 month schedule 7,500 7,500 7,500 7,500
Maintenance holes
installed/rebuilt 0 3 1 6
Complete cleaning of one
sewer basin (five year
program)
25% 25% 25% 50%
Length of sewer lines (feet)
performed root cutting 1,000 2,000 2,500 3,000
Length of sewer lines (miles)
in the city 73.47 73.95 74.4 76
Hours spent on televising
sewer lines (inspecting) 90 120 100 100
City of Port Townsend100
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.
2008 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 2007
from the Washington State Department
of Ecology for 10 years straight of
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.
• Changed odor control carbon at the
Gaines Street Lift Station.
• Replaced valves at the Port Lift Station.
City of Port Townsend101
Water/Sewer Utility Fund
Performance Indicators 2006 2007
2008
as of
10/31/08
2009
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) 67.9 % 63.75 % 61.9 % 65 %
Wastewater treatment facility capacity (% used) BOD
based on the new rating of the facility (2) 65.8 % 65.7 % 67.7 % 68 %
Wastewater treatment facility capacity (% used) TSS
based on the new rating of the facility (2) 56.8 % 58.0 % 55.1 % 59 %
Average flow rate per day (million gallons) 0.977 0.918 0.892 0.980
Cost to treat the wastewater (per gallon) $ 0.0034$ 0.0052$ 0.0031 $ 0.0040
Population from OFM (Facility is rated for 12,000
people) 8,820 8,865 8,925 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
permit.
City of Port Townsend102
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.
2008 Accomplishments
The facility has been operated within the State
Waste Discharge permit limits.
To 10/31/2008 we have produced three batches of
compost for distribution to the public.
To 10/31/2008 we have sold 3,904.5 cubic yards
of compost to the public. Have provided 336
cubic yards of compost for general City use and
City projects. Also donated 41 cubic yards to
community projects. For a total of 4,281.50 cubic
yards of compost distributed in 2008.
As of 10/31/2008 we have received 630,754
gallons of septage. This is an increase of 20.2 %
over the total for all of 2007.
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.
Bid out for replacement compost mixer and
received two bids. The low bidder was Roto-Mix
for the amount of $84,782.89. The mixer will be
delivered in 2009.
City of Port Townsend103
Water/Sewer Utility Fund
Performance Indicators 2006 2007
2008
as of
10/31/08
2009
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:
2 2 3 3
Septage received (Gallons) 265,251525,112 630,754 650,000
Dry Tons of biosolids processed 247 250 231 250
Yard Waste Received (Tons) 6,728.136,758.26
4,458
as of
9/30/08
5,000
Finished Compost Produced (cubic yards) 2,188 4,673.5 3,800 3,500
(1) N.P.D.E.S. is National Pollution Discharge Elimination System.
City of Port Townsend104
Water/Sewer Utility Fund
Solid Waste Utility
Function: To provide efficient solid waste collection for the residents of Port Townsend with uniform,
managed collection for the preservation of public health and safety. The Solid Waste Utility collection and
billing services are contracted to DM Disposal, Inc.
Customer charges are collected to recover the costs of this service contract and the costs associated with the
disposal of solid waste at the Jefferson County Waste Management Facility. The contractor bills the
customers directly for the services provided based upon the current contract agreement rates.
Goals and Objectives
Goal: Provide an efficient and cost-effective solid waste collection system that meets essential health
standards to preserve sanitary conditions throughout the city.
Goal: To promote curbside recycling as a way to reduce the city’s waste stream to solid waste landfills.
2008 Accomplishments
Continued to provide the administrative functions needed by the Public Works Department and the city
finance department in the management of the agreement between the City and DM Disposal, Inc.
City of Port Townsend105
CITY OF PORT TOWNSEND
Fund Summary
Water/Sewer Utility Fund
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
Revenues from Utility Sales4,181,178$ 4,099,194$ 81,984$
Miscellaneous Operating Revenues109,040 39,000 70,040
Engineering Fees- - -
Investment Interest97,670 143,357 (45,687)
Biosolids Compost20,400 20,000 400
SDC Residual Equity Transfers- 100,000 (100,000)
Water/Sewer Latecomer Fees6,000 6,000 -
System Development Charges- - -
Total Revenues 4,414,288$ 4,407,551$ 6,737$
Expenditures by Program
Utility Billing421,691$ 405,156$ 16,535$
City Water Operations2,011,388 1,363,287 648,100
City Water Supply460,107 417,516 42,592
Wastewater Treatment1,971,565 1,912,301 59,264
Wastewater Collection1,407,365 1,160,707 246,658
Biosolids462,112 461,038 1,074
Water Resources 105,270 96,445 8,825
Total Expenditures6,839,499$ 5,816,450$ 1,023,048$
Expenditures by Object
Personnel1,538,250$ 1,430,447$ 107,803$
Supplies & Services781,836 759,494 22,342
Utility Taxes132,022 126,813 5,209
Intergovernmental Services11,500 11,500 -
Interfund Services1,439,258 1,156,018 283,240
Equipment Rental345,670 376,506 (30,836)
Debt Service921,313 925,022 (3,710)
Transfers Out 1,425,000 919,000 506,000
Capital Outlay 244,650 111,650 133,000
Total Expenditures 6,839,499$ 5,816,450$ 1,023,048$
Estimated Beginning Fund Balance3,255,663$ 4,664,562$ (1,408,899)$
Increase (Decrease) in Fund Balance(2,425,211) (1,408,898) (1,016,313)
Estimated Ending Fund Balance 830,452$ 3,255,664$ (2,425,212)$
City of Port Townsend106
Storm Water Utility Fund
Storm Water Division
(In conjunction with Streets/Wastewater)
Function: To clean and maintain the Storm
water Collection System to provide for the safe
and efficient transmission of storm water to
prevent damage to public and private property.
Goals and Objectives
Goal: Continue to maintain the Storm water
Collection System in the most efficient and
cost-effective manner possible.
• Continue the installation of new catch
basins that are needed throughout the
system for better treatment of storm
water.
• Continue to assist the Engineering
Department in evaluating storm water
issues.
• Identify shoulders that need to be
pulled to allow water to get into
drainage ditches (swales). This is to
prevent damage to the streets by
allowing the water to get away from the
asphalt area.
Goal: Adopt a Storm water Master Plan and
implement approach decided by Council
• Develop a scope of work to work
towards getting the Draft Plan adopted
by the Community and Council.
Goal: Increase the percentage of storm
systems cleaned annually.
2008 Accomplishments
• Cleaned 80% of the system using a
basin by basin approach to cleaning the
entire storm water system.
• Provide routine maintenance
inspections for storm water collection
facilities.
• Performed contract maintenance on
storm water filters at Washington &
Taylor and Blaine & Tyler.
• Mowed froggy bottoms storm water
basin two times to maintain growth and
noxious weeds.
Performance Indicators
2006 2007
2008
as of
10/31/08
2009
Est.
Number of citizen concerns received 37 29 13 15
Number of catch basins cleaned (in percent) 90 90 80 90
Number of Catch Basins (new or replaced) 60 40 2 10
Miles of street shoulders pulled for storm water control 1.0 0.5 0.75 2
Storm water piping installed, new or replaced, (Feet) 200 263 800 800
Number of catch basins in the storm water system 1231 * 1181 * 1183 1190
* = Updated information in the GIS System.
City of Port Townsend107
CITY OF PORT TOWNSEND
Fund Summary
Stormwater Utility Fund
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
Revenues from Utility Sales522,000$ 466,809$ 55,191$
Engineering Fees4,000 4,000 -
Investment Interest22,000 22,000 -
Miscellaneous Receipts- - -
State Grant- - -
-
Total Revenues 548,000$ 492,809$ 55,191$
Expenditures by Program
Stormwater Operations540,981$ 507,398$ 33,582$
Capital Improvement Projects 245,000 220,000 25,000
Total Expenditures 785,981$ 727,398$ 58,582$
Expenditures by Object
Personnel259,447$ 240,261$ 19,186$
Supplies & Services22,248 22,918 (670)
Utility Taxes7,830 16,779 (8,949)
Interfund Services179,354 135,774 43,579
Equipment Rental72,102 91,666 (19,564)
Debt Service- - -
Capital Outlay 245,000 220,000 25,000
Total Expenditures 785,981$ 727,398$ 58,582$
Estimated Beginning Fund Balance273,727 508,317 (234,589)$
Increase<Decrease> in Fund Balance(237,981) (234,589) (3,391)
Estimated Ending Fund Balance 35,747$ 273,727$ (237,981)$
City of Port Townsend108
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 Townsend109
CITY OF PORT TOWNSEND
Fund Summary
Transmission Line Replacement Fund
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
Operating Transfers-in50,000$ 50,000$ -$
Interfund Loan Repayments65,000 - 65,000
Investment Interest 118,174 142,076 (23,902)
Total Revenues 233,174$ 192,076$ 41,098$
Expenditures by Program
Capital Improvements5,000$ -$ 5,000$
Interfund Loan to Golf Course125,000 - 125,000
Operations 28,000 10,000 18,000
Total Expenditures 158,000$ 10,000$ 148,000$
Expenditures by Object
Professional Services25,000$ 5,000$ 20,000$
Interfund Charges3,000 5,000 (2,000)
Interfund Loans Issued125,000 - 125,000
Capital Outlay 5,000 - 5,000
Total Expenditures 158,000$ 10,000$ 148,000$
Estimated Beginning Fund Balance3,470,361$ 3,288,285$ 182,076$
Increase<Decrease> in Fund Balance75,174 182,076 (106,902)
Estimated Ending Fund Balance 3,545,535$ 3,470,361$ 75,174$
City of Port Townsend110
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 Townsend111
CITY OF PORT TOWNSEND
Fund Summary
Equipment Rental and Revolving Fund
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
Revenues from Equipment Rentals-Fleet865,461$ 870,513$ (5,052)$
Revenues from Equipment Rentals-IT162,108 149,767 12,341
Sale of Surplus Equipment- - -
Interfund Loan Repayments25,000 - 25,000
Miscellaneous Receipts5,000 70,602 (65,602)
Investment Interest 26,337 9,813 16,525
Total Revenues 1,083,906$ 1,100,695$ (16,788)$
Expenditures by Program
Operations and Maintenance-Fleet Division555,421$ 513,718$ 41,703$
Operations and Maintenance-Information Tech Division123,910 113,371 10,539
Capital Asset Additions-Fleet Division150,000 145,000 5,000
Capital Asset Additions-Information Tech Division 83,725 69,466 14,259
Total Expenditures 913,056$ 841,555$ 71,501$
Expenditures by Object
Personnel219,446$ 208,322$ 11,124$
Supplies & Services216,476 214,855 1,621
Interfund Services243,409 203,912 39,497
Capital Outlay 233,725 214,466 19,259
Total Expenditures 913,056$ 841,555$ 71,501$
Estimated Beginning Fund Balance763,178$ 504,039$ 259,139$
Increase<Decrease> in Fund Balance 170,850 259,139 (88,289)
Estimated Ending Fund Balance934,028$ 763,178$ 170,850$
City of Port Townsend112
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 Townsend113
CITY OF PORT TOWNSEND
Fund Summary
Memorial Fund
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
Contributions and Donations-$ -$ -$
Investment Interest 154 840 (686)
Total Revenues 154$ 840$ (686)$
Expenditures by Program
Operations & Maintenance-$ 18,000$ (18,000)$
Capital Improvements 3,000 - 3,000
Total Expenditures 3,000$ 18,000$ (15,000)$
Expenditures by Object
Professional Services-$ -$ -$
Capital Outlay 3,000 18,000 (15,000)
Total Expenditures 3,000$ 18,000$ (15,000)$
Estimated Beginning Fund Balance3,851$ 21,010$ (17,160)$
Increase<Decrease> in Fund Balance(2,846) (17,160) 14,314
Estimated Ending Fund Balance1,005$ 3,851$ (2,846)$
City of Port Townsend114
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 Townsend115
CITY OF PORT TOWNSEND
Fund Summary
Firemen's Pension Fund
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
Real Property Tax73,000$ 73,000$ -$
Fire Insurance Premium Tax- 7,222 (7,222)
Investment Interest 9,713 12,404 (2,691)
Total Revenues 82,713$ 92,626$ (9,913)$
Expenditures by Program
Pension Benefits 78,702$ 83,600$ (4,898)$
Total Expenditures 78,702$ 83,600$ (4,898)$
Expenditures by Object
Professional Services-$ 7,000$ (7,000)$
Interfund Services7,155 7,600 (445)
Pension Benefits 71,547 69,000 2,547
Total Expenditures 78,702$ 83,600$ (4,898)$
Estimated Beginning Fund Balance323,757$ 314,731$ 9,026$
Increase<Decrease> in Fund Balance4,011 9,026 (5,015)
Estimated Ending Fund Balance327,768$ 323,757$ 4,011$
City of Port Townsend116
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 Townsend117
CITY OF PORT TOWNSEND
Fund Summary
Golf Course Fund
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
Contributions and Donations-$ -$ -$
Facility Rentals - Long Term20,000 20,000 -
Interfund Loans Received125,000 - 125,000
Investment Interest 13 400 (387)
Total Revenues 145,013$ 20,400$ 124,613$
Expenditures by Program
Operations & Maintenance12,500$ 1,000$ 11,500$
Capital Improvements 125,000 27,000 98,000
Total Expenditures 137,500$ 28,000$ 109,500$
Expenditures by Object
Professional Services-$ -$ -$
Capital Outlay 137,500 28,000 109,500
Total Expenditures 137,500$ 28,000$ 109,500$
Estimated Beginning Fund Balance421$ 8,021$ (7,600)$
Increase<Decrease> in Fund Balance7,513 (7,600) 15,113
Estimated Ending Fund Balance 7,934$ 421$ 7,513$
City of Port Townsend118
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 Townsend119
CITY OF PORT TOWNSEND
Fund Summary
NW Maritime Agency Fund
BudgetBudget
YearYearIncrease
20092008<Decrease>
Revenues By Source
Federal Grants - Pass Through-$ -$ -$
State IAC grant - Pass Through- 154,000 (154,000)
Investment Interest 4 0 3
Total Revenues 4$ 154,000$ (153,997)$
Expenditures by Program
Subrecipient Pass Through-$ 154,000$ (154,000)$
Capital Improvements- - -
Total Expenditures-$ 154,000$ (154,000)$
Estimated Beginning Fund Balance3$ 3$ 0$
Increase<Decrease> in Fund Balance4 0 3
Estimated Ending Fund Balance7$ 3$ 4$
City of Port Townsend120
Appendices
Tax Levy Rate History
Property Tax Levy Rate by Tax District 2009
Personnel Services
Employee FTE (full time equivalences) staffing table
2009 Budget Ordinance No. 2995
2009 Property Tax Levy Ordinance No. 2991
Glossary
City of Port Townsend121
City Tax Levy Rate History
per $1,000 Assessed Value
$0.00$0.50$1.00$1.50$2.00$2.50
1994199519961997199819992000200120022003200420052006200720082009
City of Port Townsend
122
Tax Levy Rate by District 2009County16%
Conservation Futures0%
Port2%PUD1%
City General24%
State24%
Local School26%
City EMS4%
Hospital3%
City of Port Townsend
123
Personnel Services
The City of Port Townsend provides quality
services and programs for its citizens with a
responsive staff of 86 full-time and 32 part-
time budgeted positions for 2009. Port
Townsend has a competitive, market-based
salary and benefits. Salary and benefits make
up a major portion of the operating budgets.
The General bargaining unit employees'
wages are currently under negotiations for
2009. Police Union received a COLA
increase of 4.6% in January 2009.
Non-represented employees received a
COLA increase of 4.6% in January 2009.
Benefits for regular status full-time
employees include vacation and sick leave
and paid holidays. Employees may qualify
for additional types of leave such as jury,
emergency, bereavement, military and family
medical leave.
The City provides comprehensive benefits to
its retired LEOFF I employees. Police,
bargaining unit employees and non-
represented employees participate in the
Social Security program and the City
matches their contributions (7.65%).
Substantially all City full-time and qualifying
part-time employees participate in either the
Public Employees Retirement System
(PERS) or the Law Enforcement Officer’s
and Firefighters Retirement System
(LEOFF). PERS and LEOFF are statewide
local government retirement systems
administered by the Department of
Retirement Systems.
Pension Rate of Contribution
Plan City Employee Total
LEOFF II 5.46%(Jan-Jun) 8.83% 14.29%
LEOFF II 5.23%(Jul-Dec) 8.45% 13.68%
PERS I 8.0% 6.00% 14.00%
PERS II 8.0% 4.61% 12.61%
PERS III 8.0% variable variable
The City of Port Townsend pays $866.17 for
medical, dental and vision coverage for
employees in the general government and
$908.61 for police bargaining units. Police
and General government employees pay 10%
towards their medical for dependents.
The City funds positions at their full annual
cost for budgetary purposes even if it is
projected that vacancies might occur. It is
the City Council’s objective to provide
sufficient funding for recruiting and
maintaining highly qualified personnel.
BARGAINING UNITS
• General Government Teamsters Local
589 (43 members, contract currently in
negotiations for 2009-2011.)
• Police Department Teamsters Local 589
(14 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 Townsend124
Personnel Services
Police Department Officer Salary
Schedule
Classification
Minimum
Hourly
Maximum
Hourly
Police Sergeant $28.98 $32.80
Police Officer $24.55 $27.79
Library Department Non-represented
Salary Schedule
Classification Minimum Maximum
Sr. Associate II $17.87 $22.34
Senior Associate $15.76 $19.70
Library Associate $14.59 $18.24
Library Assistant $13.09 $16.36
Processing Tech. $12.08 $15.10
Courier/Page $10.24 $12.80
Page $8.55 $10.69
General Government Salary Schedule
2008 rates-Union contract not settled
Classification Minimum
Hourly
Maximum
Hourly
Maintenance Worker 1 $17.14 $19.40
Maintenance Worker 2 $18.15 $20.55
Equipment Operator 1 $20.42 $23.11
Equipment Operator 2 $20.88 $23.63
Treatment Plant Operator 1 $19.40 $21.96
Treatment Plant Operator 2 $20.88 $23.63
Lead Operator $23.73 $26.86
Crew Chief $25.76 $29.15
Water Resource Asset Mgr $25.76 $29.15
Park Assistant $17.05 $19.30
Park Crew Supervisor $22.79 $25.79
Mechanic $21.29 $24.10
Lifeguard $8.59 $9.72
Water Safety Instructor $10.82 $12.24
Classification Minimum
Monthly
Maximum
Monthly
Public Works Office Lead $21.65 $24.50
Public Works Assistant 1 $14.49 $16.40
Public Works Assistant 2 $15.86 $17.95
Engineering Assistant 3 $19.79 $22.40
GIS Coordinator $23.51 $26.60
Police Clerk $16.38 $18.54
Police Admin. Supervisor $20.24 $22.90
Event Coordinator $15.64 $17.70
Accounting Assistant 1 $17.37 $19.66
Accounting Assistant 2 $20.17 $22.82
Utility Billing Clerk $17.37 $19.66
Lead Utility Billing Clerk $19.38 $21.94
Project/Grant Accountant $21.80 $24.67
IS Network Administrator $29.11 $32.94
DSD Administrative Assist. $17.78 $20.12
Development Review Spec. $21.91 $24.79
Permit Coordinator $23.04 $26.07
Inspector $23.51 $26.60
Building Official $29.18 $35.67
*These tables represent base salaries and do not
include longevity, or incentive pay. They may also
not be currently staffed or filled.
City of Port Townsend125
Personnel Services
Elected Officials Salary Schedule
Classification Annual Salary
Mayor $9,000
Council Members $6,000
Non-represented Staff Salary Schedule
Classification Minimum
Monthly
Maximum
Monthly
City Manager $7881.60 $9852.00
Admin. Assistant $3339.96 $4174.95
City Attorney $6544.08 $8180.10
Legal Assistant $3248.03 $4060.04
City Clerk $4850.59 $6063.24
Deputy City Clerk $3944.62 $4930.78
DSD Director $6171.26 $7714.08
DSD Assist. Director $5545.44 $6931.80
Planning Director $6171.26 $7714.08
Senior Planner $5192.77 $6490.96
Planner 2 $4492.10 $5615.12
Public Works Director $6634.98 $8293.72
Operations Mgr Class 1 $4957.84 $6197.30
Operations Mgr Class 2 $5453.62 $6817.03
Finance Director $6616.61 $8270.76
Deputy Finance Director $4800.55 $6000.69
Payroll/Benefits Admin. $3538.23 $4422.79
Library Director $5484.90 $6856.12
Library Dept. Manager $4025.32 $5031.65
Associate Librarian $3419.32 $4274.15
Police Chief $6434.78 $8043.48
Deputy Police Chief $5324.54 $6655.67
City Engineer $5561.49 $6951.86
Project/Civil Engineer $4948.71 $6185.89
Develop. Review Engineer I $4986.05 $6232.56
Develop. Review Engineer II $5361.65 $6702.06
Project Manager $5528.29 $6910.36
Civil Engineer/EIT $4948.71 $6185.89
Pool Manager $3096.36 $3870.45
Public Safety Analyst $4053.14 $5066.42
Operations Mgr. - Parks $4957.84 $6197.30
City of Port Townsend126
City Staffing
Authorization in FTE's
Authorization in FTE (full-time equivalents)Department/Division19992000200120022003200420052006200720082009ChangeGeneral Fund:Mayor/Council
1.00.00.40.40.40.40.00.00.00.00.00.0
City Manager
1.02.02.12.82.02.02.02.02.02.02.00.0
City Attorney
2.61.52.12.12.02.02.02.02.02.02.00.0
Development Service Department8.98.57.57.87.98.08.08.08.08.05.2-2.8Planning Department
2.02.02.01.5-0.5
Finance
9.09.09.12.32.32.32.33.63.63.54.51.0
Police Administration
4.04.05.06.05.04.15.05.05.00.0
Police Operations
16.516.512.013.012.313.014.313.215.515.514.5-1.0
City Clerk
1.41.42.12.12.02.52.52.32.32.32.0-0.3
PEG TV Studio
0.00.00.00.30.30.30.30.00.00.00.00.0
City Events
0.00.00.00.00.00.00.01.01.01.00.0-1.0
City Facilities
0.60.00.00.20.30.30.31.31.31.32.31.0
Public Restrooms
0.30.00.00.00.00.00.00.00.00.00.00.0
Grant Administration
0.00.00.00.00.00.00.00.00.00.01.01.0
Subtotal - General Fund
41.338.939.335.034.436.836.739.542.642.539.9-2.6
Other Funds:Street
2.44.93.31.72.12.91.91.92.52.52.3-0.2
Fire/EMS
11.010.04.23.83.85.04.23.80.00.00.00.0
EMS
8.88.28.210.58.87.70.00.00.00.0
Parks Maintenance
3.53.72.02.53.34.03.33.33.33.35.32.0
Recreation *2.52.42.63.10.00.00.00.00.00.00.00.0Pool
4.56.23.73.74.54.14.54.94.14.54.70.2Public Works Administration5.04.13.12.12.02.02.02.02.02.02.00.0Public Works Engineering
7.56.05.04.56.55.38.37.37.88.510.52.0
Library
7.68.57.38.38.39.710.410.19.69.810.91.1
Capital Improvement
0.40.40.40.00.00.00.00.0
City of Port Townsend
127
City Staffing
Authorization in FTE's
Authorization in FTE (full-time equivalents)Department/Division19992000200120022003200420052006200720082009ChangeWater/Sewer: Utility Billing
5.55.55.55.54.64.63.73.70.0
Water Distribution
5.77.54.06.06.15.85.85.85.65.65.60.0
Water Quality
4.34.00.81.01.01.01.01.01.01.01.00.0
Wastewater Collection
2.31.51.71.72.53.32.53.23.23.23.20.0
Wastewater Treatment
3.53.53.33.33.64.63.33.33.33.33.30.0
Biosolids
2.52.52.32.32.32.32.32.32.32.32.30.0
Facilities Locates
1.50.50.00.00.00.00.00.00.00.0
Water Resources
0.91.01.01.01.01.01.01.01.00.0
Stormwater
2.31.51.73.33.84.53.42.82.83.83.80.0
Equipment Rental
2.32.02.01.81.51.51.52.52.52.52.50.0
Totals
108.2107.197.299.0100.5110.0106.7106.797.999.3101.72.5*This includes an average of seasonal employeesCity of Port Townsend
128
ORDINANCEN02995
AN
ORDINANCE ADOPTINGTHEBUDGETFORTHECITYOFPORT
TOWNSEND WASHINGTON FORTHE FISCAL
YEARENDING
DECEMBER
31 2009
WHEREAS the
City Manager ofthe
City ofPort
TownsendWashington
completed and
placed onfile withthe
City Clerk a
proposedbudget andestimateofthe
amount ofmonies
required to meetthe
public expenses bondretirementand
interest
reservefundsand expenses of government ofthe
City forthefiscal year ending
December
31 2009
the 2009
PreliminaryBudget and anotice was
published thatthe
City Councilwould meet onthe27thofOctober2008and 13th ofNovember2008and
17th ofNovember at the hour of 630 pmat
City Hallforthe purpose of
making and
adopting a
budget forthefiscal year 2009and
giving taxpayers withinthe
city limitsof
the
City an
opportunity tobeheardaboutthe
PreliminaryBudget and
WHEREAS the City Councildid meetin
City CouncilChambers on
October
27 2008 and
November
132008 and
November
172008 andconsider the
matterofthe2009
Preliminary Budget and
WHEREAS the 2009
PreliminaryBudget does notexceedthelawfullimitof
taxation allowed
by law tobe levied onthe property withinthe
City of PortTownsendfor
the purposes setforthin the2009
Preliminary
Budget andthe estimated
expenditures in
each fund set forthinthe 2009 Preliminary
Budget are all necessary to carry onthe
government of the
City forfiscal year 2009 and are
all necessary tomeet thevarious
needsofthe
Cityduring the
period
NOWTHEREFORE THECITYCOUNCILOFTHECITYOF
PORT
TOWNSENDWASHINGTON DOESORDAINASFOLLOWS
Section1The
budget forthe
City of Port
TownsendWashington forthefiscal
year 2009 is
herebyadopted at fendlevel asset forthinthe
documententitled
City of
PortTownsendFinal
Budget 2009three
copies ofwhich areonfilewiththe
City Clerk
Section 2
Estimated resourcesincluding fundbalancesfor
workingcapital for
each separate fundofthe
City ofPort
Townsend and aggregate totalsforallsuchfunds
combined forthe year2009 aresetforthin summary form
below and are
hereby
appropriated for
expenditure at
thefundlevel
during the year 2009
OPERATINGFUNDSAPPROPRIATION
General
7392837
PublicWorksAdmin
Engineering1209001
Library 897489
Community Services
1163405
FireEMSServices
1215888
Local
Improvement District1
Local Improvement District 2
Drug Enforcement
Ordinance 2991
City of Port Townsend129
OPERATINGFUNDS APPROPRIATION
Contingency
Street
945894
Lodging Tax
444583
CommunityDevelopment BlockGrant
50000
WaterSewer
Utility 6839499
Stormwater
Utility 785981
Equipment Rental913056
FiremensPension 78702
Operating FundSubtotals
21936335
CAPITALDEBT ANDTRUST
FUNDS APPROPRIATION
CapitalImprovement 16658036
SystemDevelopmentCharges 490000
TransmissionLine
Replacement 158000
GODebtService
993871
1978WaterSewer Revenue
Bond Fund
23750
19921998WaterSewer RevenueBondReserveFund
1992WaterSewerRevenue Bond
Redemption 600820
Utility ConstructionFund
3315950
NW
Maritime
Agency 136500
GolfCourse
137500
Memorial3000
Capital DebtTrustFund
Subtotals
22517427
GRANDTOTAL
44453762
Section3The
City Clerk isdirected to transmit a certified copy ofthe
City of
PortTownsendFinal
Budget 2009 to
theOfficeofStateAuditorand totheAssociation
of
Washington Cities
Section4This ordinanceshalltakeeffect upon its passageapproval and
publication intheformand manner
providedbylaw
ADOPTED
by the
City Council of
the
City of
Port
TownsendWashington at a
regularmeetingthereof held this first
day ofDecember
2008 p
Michelle
Sandoval Mayor
Attest
Pamela
Kolacy MMC
City Cler
Approved as
to
form
J
John WattsCity Attorney
Ordinance 2995
City of Port Townsend130
ORDINANCENO2991
ANORDINANCEOFTHECITY OFPORTTOWNSEND FIXINGANDADOPTING
2009PROPERTY TAXLEVIESWITHAN INCREASEOFTWENTYSIXANDSEVEN
TENTHSPERCENT
2670 FORTHE GENERALLEVYANDAN INCREASE OF
ONEPERCENT
1 FORTHEEMERGENCY MEDICALSERVICESLEVY
WHEREAS the
City ofPort Townsendhas
properlygiven noticeofthe
public
hearing held on October
202008 toconsiderthe
City ofPortTownsendsGeneral
FundLibraryFund Fireand
Emergency MedicalServices
Fund DebtServiceFund
andFiremenPension Fund
budget forthe2009calendar yearpursuant toRCW
8455120 and
WHEREAS at an election held August 19 2008 the voters ofthe
City ofPort
Townsend
approved by a
largemajority a real
property tax
levy lidliftfor atotal
authorized
levy rateof
231 per thousand dollarsof assessed valuationIn accordance
with
City CouncilResolution
08019 theamounts
collectedfromthe
levy increase in
theamountof
075 per thousand dollarsofassessed
valuation are dedicated to be
used
solely for
library purposes at
all
times andthe
general fund amounts
thathad
previously supported the
library are intendedfor the
following purposes parks
community services and
capitalfacilities and
WHEREAS inaccordancewith
City CouncilResolution
08019 the
City Council
hascommittedto
phase inthe
levy lidlift overthreefiscal years 2009
levy rate of
194075 for librarypurposes 075 forfireservices per contract withFireDistrict
No
1 and
044 forotherservices
includingparkscommunity servicesand
capital
facilities 2010 levy rate of
216 and2011
levy rate of
231 per thousanddollarsof
assessed
valuation and
WHEREAS the
City ofPort
Townsend after
hearing andafter
dulyconsidering
allrelevantevidenceand
testimony presented hasdetermined that the City of Port
Townsend
requires an increaseinreal property tax revenuefromthe
previous year in
addition to the increase inthevalueofstateassessed property inorder to
discharge
the
expected expenses and
obligations ofthe
City ofPortTownsendandinitsbest
interest
NOW
THEREFORE the
City Councilofthe
City ofPortTownsenddoesordain
that anincreaseinthe
regularproperty tax
levy in additionto any amount
resulting from
the
additionof new
constructionand
improvements to
property and any increasein
the
valueof stateassessed property is
hereby authorizedforthe2009
levy inamounts as
follows
Section 1 Thereis
hereby levied upon alltaxable
property inthe
Cify ofPort
Townsend for the year of
2009 the sumof
241782600 asa
general tax
levy which
is a
percentage increaseof
2670resulting in an increaseof
50951800 fromthe
previous year
1Ordinance2991
City of Port Townsend131
Section2Thereis
hereby levied upon alltaxable
property inthe
City ofPort
Townsend forthe year of
2009 the sumof
39225338 asan
emergency medical
services
property tax
levy whichis a
percentage increaseof
100l0resulting in an
increase of
388370 fromthe
previous year
Section3Thisordinance
shall takeeffect upon its passage
approval and
publication inthe formand manner
provided by law
Adoptedby the
City Council of the
City ofPort
TownsendWashington at a
regularmeeting thereof heldthistwentieth
day of October 2008
Attest
l
c
Pamela
Kolacy MMC
City Clerk
Michelle
SandovalMayor
Approved as
to form
1
John Watts
City Attorney
Ordinance 991
City of Port Townsend132
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 Townsend133
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 Townsend134
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 Townsend135
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 Townsend136
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 Townsend137
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 Townsend138
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 Townsend139
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 Townsend140
Glossary
ORDINANCE: A statute or regulation
enacted by City Council.
OTHER SERVICES AND
CHARGES: A basic classification for
services, other than personnel services,
which are needed by the City. This item
includes professional services,
communication, travel, advertising,
training, dues and subscriptions,
printing, equipment rental and costs
(ER&R), insurance, public utility
services, repairs and maintenance.
PARITY BOND: Any and all water and
sewer revenue bonds of the City the
payment of which, both principal and
interest, constitutes a lien and charge
upon the revenue of the system and upon
assessments equal in rank with the lien
and charge on such revenue of the
system and assessments for payments
required to pay and secure the payment
of the bonds.
PERS: Public Employees Retirement
System provided for, other than Police
and Fire, by the State of Washington.
PERSONNEL BENEFITS: Those
benefits paid by the City as part of the
conditions of employment. Examples
include insurance & retirement benefits.
PERSONNEL COSTS: Costs that
include all salaries, wages, and benefits
for all part-time, full-time, seasonal and
temporary employee costs.
PROCLAMATION: An official act by
the Mayor or Executive Officer made
through a public forum.
PROGRAM: A specific and
distinguishable unit of work or service
performed.
PROGRAM ENHANCEMENT:
Programs, activities or personnel
requested to improve or add to the
current baseline services.
PROGRAM MEASURES: A unit of
standard used for the quantitative
comparison in the manner of functioning
to capacity or quantity as determined.
PROGRAM REVENUE: These are
revenues that are produced as a result of
an activity of a program and are subject
to quantity of services provided to the
public or governmental units (i.e.
permits, charges for fire services,
recreational activities), or revenues
dedicated to a specific use (i.e. grants
taxes or debt funds).
PROPRIETARY FUND TYPES:
Sometimes referred to as income
determination or commercial-type funds,
the classification used to account for a
government's ongoing organizations and
activities that are similar to those often
found in the private sector. The GAAP
used are generally those applicable to
similar businesses in the private sector
and the measurement focus is on
determination of net income, financial
position and changes in financial
position.
PUBLIC FACILITIES: The capital
owned or operated by the City or other
governmental entities.
PUBLIC WORKS TRUST FUND:
(PWTF) Is a low-interest revolving loan
fund which helps local governments
finance critical public works needs. To
be eligible for trust fund financing, the
applicant must be a local government
entity, with a long-term plan for
financing public works needs. If the
applicant is a city or county, it must be
imposing the optional one-quarter
City of Port Townsend141
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
City of Port Townsend142
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.
City of Port Townsend143
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.
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