HomeMy WebLinkAbout2014 Final BudgetCity Manager’s
Final
2014 Budget
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CITY OF PORT TOWNSEND
2014 BUDGET MESSAGE
BUDGET OVERVIEW
Port Townsend’s budget is finally reflecting signs of financial recovery – modest, but
steady. The 2014 Budget is a chance to review and “reset” our service and financial
priorities. The past five years of the “Great Recession” have been hard on our families,
businesses and our City alike.
While our City’s budget has started to improve with the recovering economy and
community support, we are mindful that many individuals and families in our community
continue to struggle. As a community we have:
•Used our Reserves to maintain essential services and soften the impact of
needed utility rate increases;
•Invested over $1.2 million of in-kind support to Intergovernmental,
Community Non-Profit and Volunteer Groups;
•Received Voter-approved ongoing funding for the Library operations, Fire
services in partnership with East Jefferson Fire & Rescue, Public Safety Sales
Tax shared between the County and City;
•Made General Fund transfers to support Community Services and Parks;
•Adjusted Water and Sewer rates to safeguard our water quality and meet Federal
and State mandates;
•Made Targeted cutbacks in services and staffing (down 15% from 107 in 2010
to 91 Full Time Equivalent [FTE] positions in 2014);
•Financed Strategic Capital Investments towards improving the long-term
economic health and quality of life in Port Townsend (Downtown and the
Northwest Maritime Center, Sims Gateway and Fort Worden).
The THREE MAJOR OVER-ARCHING GOALS for our 2014 Budget are therefore to:
1)“Pay-As-We-Go” by holding the line on operating expenditures, with modestadjustments where needed to still live within our means. While deferring on some
needs, we have kept our focus on providing essential services.
2)Meet our long-term Capital Improvement Project (CIP) and Debt Service
obligations; and
3)Rebuild our Financial Reserves and Ending Fund Balances.
Restraint amidst this slowly recovering budget trend is essential to meet these three major goals
towards achieving long-term financial stability.
While balancing operating budget needs over the last five years of the “Great Recession,” the City
chose to invest in a three-part long term economic development and budget stabilization plan. The dividends of this plan are already showing in 2013 and 2014 revenues. In 2008 and in 2010
the City issued a total of about $11 million from Bond sales AND used that bond money to
leverage a total of $22 million in long-term Capital Improvement Plan (CIP) projects.
Page 1 of 24
CASH BALANCE HISTORY
The City has been questioned about its decision to use both General and Utility Fund
Reserves to hold down costs to our citizens during the recession, and make needed
investments in long-term community improvements. After accounting for reserved
capital funds, the City’s NET cash balances actually improved from $1,352,658 in 2008
to $1,968,622 in 2012.
INCREASING GENERAL GOVERNMENTAL FUNDS CASH BALANCES
Fund 2008 2012 variance
General Fund $ 230,976 $ 445,703 $ 214,727
Drug Enforcement 2,541 281 ( 2,260)
Contingency 73,444 88,672 15,228
Street 163,326 43,344 ( 119,982)
Library - 149,694 149,694
Lodging Tax 133,684 71,571 ( 62,113)
Fire/EMS - 39,707 39,707
Housing Trust - 3,925 3,925
Comm. Dev. Block Grant 149,988 129,043 ( 20,945)
System Dev. Charges 594,984 941,793 346,809
Community Services 143 27,356 27,213
G.O. Debt Service 3,572 27,533 23,961
Gen Gov CIP 6,538,846 425,039 (6,113,807)
City Hall CIP 23,231 - ( 23,231)
Sub-total $7,914,735 $2,393,661 $(5,521,074)
Less CIP reserves for:
Gen Gov CIP $6,538,846 $ 425,039 NET CASH BALANCES $1,352,658 $1,968,622 + $ 615,964
UTILITY FUNDS CASH BALANCES *
Utility cash reserves were built up to pay for needed capital projects, and were further
drawn down to delay utility rate increases during the recession.
Fund 2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Supplemental
2014
Proposed
Water/Sewer $3,106,859 $1,704,005 $829,147 $830,786 $974,914 $1,304,294
Storm 542,423 497,893 489,679 384,789 242,461 195,524
Water/Sewer CIP 2,292 3,384 3,384 - 217,369 437,239
OGWS Pipeline 3,490,677 3,213,337 3,194,710 3,021,466 1,540,762 865,787
98 Bond Reserve 469,018 470,227 70,977 - - -
’98 Redemption 65,981 65,870 5,608 5,619 - -
’78 Redemption 47,979 48,058 48,103 48,152 48,321 44,893
Ending Cash $7,725,229 $6,002,774 $4,641,6088 $4,290,812 $3,023,827 $2,847,737
*As part of the 2008 utility rate analysis, FCS Group recommended that the City spend down cash
reserves of $1.3 million in wastewater and $169,000 in water to defer further rate increases to customers.
Page 2 of 24
FINANCIAL POLICIES AND PLAN
Webster’s Dictionary: “A Budget is a (Financial) Plan for the
coordination of revenues and expenditures.”
The Budget is the City’s one-year Financial Plan. It is also a long-term Vision and
Values statement based on the Comprehensive Plan, our priorities for the current year
and our multi-year goals. The City’s 2014 Budget is presented in three sections:
•Budget Message to address required Budget elements, trends and analysis;
•Line Item Budgets by Fund detailing Revenues, Expenditures and Ending
Fund Balances; and
•Financial Policies and Financial Plan updates (Res. 99-051 and Res. 11-043);
The Revised Code of Washington (RCW 35A.33.055) requires:
1)An “explanation of the budget;”
2)An “outline of recommended financial policies;”
3)A statement of “recommended appropriation to such policies:”
4)“Reason for salient changes from the previous year;”
5)“Recommended major changes in financial policies.”
Port Townsend follows the Best Practices from the Government Finance Officers
Association (GFOA) and the Budgeting Principles outlined by the State Auditor’s Office
(SAO). The City’s Financial Plan is a combination of actions approved by the City
Council over many years:
•Comprehensive Plan adopted 1996 and Capital Improvement Plan
Adoptions;
•Resolution 99-051 in 1999 outlining 17 specific Financial Policies;
•The Annual Budgets establishing a general 10% overhead cost-of-service
recovery and interfund/intrafund transfers for each Budget year;
•2008, 2010, 2011 and 2013 Utility Rate Studies and Financial Plans;
•Ordinance 2953 on 2007 utility cost of service and rates, updated in 2010,
2011 and 2013;
•Res. 08-012 and Res. 08-013 regarding CIP strategic investments;
•Ord. 2978 and Ord. 3050 regarding 2008 and 2010 Bond Sales;
•Resolution 11-043 in 2011 approving 24 point 2012 fiscal plan.
It is the City’s intent as a part of the 2014 Budget deliberations to consolidate and
update these Financial Policies and Plans in late 2013/early 2014. Once approved, the
City will test these policies in a 5-year Financial Forecast as to long-term sustainability.
Page 3 of 24
CHANGES IN FINANCIAL POLICY
The 2014 Budget continues the current financial policies, the major elements of
which are to:
•Restore General Fund Ending Fund Balance reserves in the 5 – 8% of
revenues ranges; and, review Ending Fund Balance reserve requirements
for each individual fund based on its cash flow, revenue stability and risk
assessment;
•Re-establish a “Council Reserve” line item of 1% in the General Fund beyond
the Ending Fund Balance and Contingency Reserves;
•Maintain the Contingency Fund to 2% of General Fund Revenue.
•Review and Revise the General Fund Overhead Cost Recovery rates in
2014. Meanwhile, to maintain the 10% overhead cost recovery policy, and
continue to defer General Fund cost recovery from Water and Sewer
operating funds in 2014 as in 2013 to buffer rate-payers from recently
required Water and Sewer rate increases. Also, to be more conservative inour Budget estimates, overhead cost recovery is budgeted at 70% levelsknowing some projects may not proceed as anticipated.
•Continue to complete our strategic investments in Upper SimsGateway by extending Howard Street, and supporting Fort Wordenwith the remodel of Building 202 to serve as a higher education
center;
•Continue General Fund transfers to support Community Services and Parksuntil dedicated long-term funding can be determined, with a short-term goal
to restore services when affordable;
•Maintain Equipment Rental and Replacement fund transfers consistent
with maintenance and replacement needs.
•Invest in our In-Kind Support to Community Non-Profit and Volunteers
estimated at $1.3 million in 2014 (Mountain View, Dove House, Main Street,Arts, Memorial Field and School Resource Officer, etc.)
Page 4 of 24
The City’s General Fund Reserves for 2014 have been rebuilt to $589,913 or an 8.8%
TOTAL for our strongest reserves position in years! The Operating Funds Ending Fund
Balance Reserves are over $3.1 Million or 16.6% of Revenues, and ALL Funds
(including C.I.P. restricted funds) total $5.6 Million or 20.8% in Ending Fund Balances.
REBUILDING GENERAL FUND ENDING FUND AND CONTINGENCY RESERVES
2010
Actual
2011
Actual
2012
Actual
2013
Supplemental
2014
proposed
Total General Fund Revenues $6,474,894 $6,795,879 $6,906,770 $6,695,108 $6,794,040
Ending G.F. Balance Reserve $ 40,930 $ 32,635 $ 446,128 $ 358,197 $ 366,976
EFB as % of Revenues (.5 %) (.5 %) (6.5%) (5.5%) (5.4%)
Council Operating Reserve 0 0 0 0 $ 60,000
Reserve as % Revenue (1%)
City Contingency Fund $ 101,379 $ 67,380 $ 88,673 $ 128,804 $ 132,937
Contingency as % Revenue (1.5%) (1%) (1.25%) (1.9%) (2%)
General Unemployment Reserve 0 0 0 $ 15,000 $ 30,000
(General Fund $ as % Revenue) (.4%)
General Fund Reserves $ 142,309 $ 100,615 $ 534,801 $ 502,001 $ 589,913
(2.2 %) (1.5 %) (7.7%) (7.5%) (8.8%)
Page 5 of 24
BUDGET ASSUMPTIONS
Economically, we continue to see modest 1.5 – 2% economic growth, low inflation at
about 1.5% for 2014 and the first general employee (non-Police) cost of living pay
adjustment for our employees in 5 years. The 2014 Budget is an opportunity to reform
and evaluate service delivery and staffing options, while retaining competitive market
based pay and benefits. We have also increased our Training budget as an investment
in our staff skills and productivity.
COLA/CPI INCREASES
2010 2011 2012 2013 2014 5-year
average
Seattle CPI(u) 0.3% 2.7% 2.5% 1.5% 1.5% est. 1.7%
Police Salaries 1% 0 0 6.7% 1.2% 2.2%
General Salaries 0 0 0 0 1.5% 0.3%
Training as % of Payroll 1% 1% 1.5% 1.5% 2% N/A
Local development activity and sales of existing properties are also showing signs of
recovery. At our pre-recession levels the City issued about 100 new residential permits
per year, 25 in 2012 and 25-40 in 2013; and for 2014 the forecast is 40-50 residential
units. This rebounding development activity and two major commercial projects,
Building 202 at Fort Worden (est. permits in 2013) and the Hospital (est. in 2014) can
be seen in the increased Development Services permit fees and Sales Taxes. The
Howard Street Short Plat is also expected to proceed in 2014.
DEVELOPMENT SERVICES DEPARTMENT (DSD) COST RECOVERY
The City chose to restore Development Services staffing in response to increased
permit revenues in 2013 and anticipated revenues in 2014. While a review of these
fees and charges to fully recover costs may be needed in 2014, the Proposed Budget
maintains current fee schedules.
2010 2011 2012 2013 2014
DSD Revenues $227,289 $185,233 $185,854 $254,150 $374,150
DSD Expenditures $616,392 $584,625 $457,299 $523,319 $532,562
% Cost Recovery 37% 32% 40% 49% 70%
NOTE: While Development Services permit revenues have been increasing, other
discretionary General Fund resources have paid for staff work on City-wide projects for
Parks, Wayfinding, Non-Motorized Transportation and Planning Commission support.
Ongoing staff support to our City commissions and advisory committees remains an
ongoing concern coming out of the staff reductions during the recession.
Page 6 of 24
REVENUE ASSUMPTIONS
CITY PROPERTY TAX LEVY
How can the Tax Levy Rate go UP and the Tax Paid per household go DOWN? Due to a revised assessment from pre-recession levels four years ago to today’s market values, the
City’s total assessed value of all properties will go DOWN by 17%. Since the Tax Dollar
Levy is DIVIDED by the lower assessed values, the individual Tax Rate goes UP in 2014,
and yet, because of a cap limit on the EMS levy, the TAX PAID per household actually goes DOWN slightly.
AVERAGE TOTAL CITY PROPERTY TAX PAID PER
HOUSEHOLD (HH) DECREASES
2013 2014
Total Port Townsend Assessed Value $1,469,136,180 $1,224,097,063
Total Port Townsend City/EMS Tax Rate $3.03 $3.60
Average Port Townsend Home A.V. $240,000 $200,000
Average City Property Tax/Household $727 $720
The City’s Property Tax Levy for 2014 is forecast to increase by the statutory 1% plus an
adjustment for the value of new construction forecast at 1% for a TOTAL property tax levy
increase of 2% distributed as follows:
CITY ASSESSED VALUE $1,469,136,180 $1,224,097,063
CITY PROPERTY TAX LEVY **
2013
ACTUAL LEVY
2014
ESTIMATED LEVY *
General Fund $671,254 $740,000
Contingency Fund $40,000 $4,000
Community Services Fund $400,000 $408,000
Debt Service Fund $100,000 $102,000
Firefighter Pension Fund $34,000 $35,000
Housing Trust Fund $6,200 $10,000
Sub-Total General Government $1,251,454 $1,299,000
Library Fund $975,506 $988,990
Fire Contract Levy $842,491 $860,248 Fire Levy LID Lift $642,131 $651,762
Total General Government (RATE) $3,711,582 (2.53) $3,800,000 (3.10)
EMS Levy (RATE) $734,568 (.50) $610,000 (.50)
Total Property Tax Levy ** (RATE) $4,446,150 (3.03) $4,410,000 (3.60)
Though the City's property tax levy is increasing, the levy for EMS services was already at its
statutory maximum of $.50 per thousand in 2013 and it must be reduced by approximately 17%
to match the overall reduction in the City's assessed value resulting from our first revaluation in
four years. This reduction in the EMS levy results in a small overall reduction of the average city
property tax per household.
*Final levy to be determined by the County Assessor based on the 1% statutory limit andadjustment for new construction.
**City, Library and Fire services only. Does NOT include taxes levied by Schools, County,
State and other Districts.
Page 7 of 24
2014 City of Port Townsend Property Tax Distributions
SPECIAL NOTE ON PROPERTY TAXES
Unlike other states where taxes are determined by a MULTIPLICATION formula of
Tax Rate x Assessed Value = Tax Paid, resulting in property taxes going up when values go up
and down when values go down, Washington uses a DIVISION formula which keeps total taxes
relatively stable with a 1% growth in individual property taxes.
Total Property Tax Levy ÷ Total Assessed Value = Individual Tax Rate Share then used
to prorate an individual property tax.
Since the Assessor is on a 4-year adjustment schedule, assessed values in Port Townsend are
expected to reflect the decline in property values from the peaks four years ago. This will increase tax
rates BUT NOT tax shares when applied to the lower assessed values.
This is the CITY ONLY portion of the property tax or approximately 20%
of the TOTAL PROPERTY TAX after including School, State, County,
Port, Hospital and P.U.D. taxes.
Page 8 of 24
SALES TAXES AND OTHER REVENUES
City of Port Townsend Sales Tax Analysis and Forecast
201020112012201320142015201620172018
GF City Retail Sales Tax 1,636,535 1,692,660 1,554,869 1,692,263 1,775,840 1,850,000 1,800,000 1,890,000 1,985,000
CJ Criminal Justice Retail Sales Tax 97,700 100,767 97,962 101,850 104,905 109,000 114,000 118,000 123,000
PSST Public Safety Police Operations - 127,103 208,010 229,285 229,000 246,000 259,000 272,000 286,000
PSST Public Safety County Shared Parks - 127,103 208,147 229,285 235,000 123,000 - - -
PSST Public Safety Other - - - - - 123,000 259,000 272,000 286,000
1,734,235 2,047,633 2,068,988 2,252,683 2,344,745 2,451,000 2,432,000 2,552,000 2,680,000
GF Sales Tax Δ 3%-8%9%5%4%-3%5%5%City of Port Townsend Formula
Total Sales Tax Δ 2%1%9%4%4%-1%5%5%Average
CJ Sales Tax Δ 3%-3%4%3%4%4%4%4%Statewide Formula
PSST Total 5%5%5%Countywide Formula (1/2 year 2011)
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
2010 2011 2012 2013 2014 2015 2016 2017 2018
GF
PSST
CJ
AllCity Sales Taxesat $2.3millionareoverathirdoftheCity's $6.6 GeneralFund.In 2012 the Statecorrectedadistributionerrorandsentabout$160,000 from the Mill'sshareofsalestaxestotheCountyinsteadoftheCity,but evenwith that the City'ssalestaxrevenueshaveremainedstrongdespitetherecession.The voterapprovedPublicSafetySalesTax,protected PoliceandParksfundingduringtherecession.StateCriminalJusticeSalesTaxhavebeenrelativelyconstantwithratesofinflationcostincreases.
Port Townsend’s share of Sales Taxes comes from three sources:
1)The Sales Taxes collected from inside the City…General Sales Tax;
2)The City’s share of Public Safety Sales Tax collected within the County and
restricted to Public Safety purposes; and,
3)The City’s allocation of a portion of the State Sales Tax for Criminal Justice
(Police) purposes.
Page 9 of 24
Sales Taxes are trending up almost $250,000 or 17% City-wide (reflecting both the
economic recovery, retail activity Downtown, new construction and streamlined sales
tax). Additional one-time only sales taxes from the Building 202 project at Fort Worden
and Hospital construction are forecast in 2014.
Lodging Taxes are up slightly and holding again due to the recovering economy, and
increased occupancy rates from special events.
REET or Real Estate Excise Taxes are up significantly from $175,000 in 2012 to $280,000 in 2013 and 2014 due to the improving economy, sales of existing properties
and new construction. This is significant as these funds help the City restore payments
of its Debt Service obligations using REET and less from General Funds.
Real Estate Excise Tax Revenues (REET)
2010 Actual
2011 Actual
2012 Actual
2013 Supplemental
2014 Proposed
REET 1 $111,354.50 $86,223 $87,936 $145,000 $150,000
REET 2 $111,354.40 $86,223 $87,594 $145,000 $150,000
Total REET $222,709.00 $172,446 $175,530 $290,000 $300,000
Fuel Taxes to the City are expected to increase by $9,000 or only 1% state-wide in
2014. Fuel taxes in Washington are based on cents per gallon, not a percentage of the
pump price. As drivers drive less to economize and buy higher MPG vehicles, gas tax collections still grow with the overall population but very slightly.
Liquor Revenues have NOT increased to local governments with privatization. Liquor
Revenues are forecast as level or slightly down. This may change if the State changes
the distribution formula.
Utility Revenues have increased with the
previously adopted rate increases (6%
Water and Water Surcharge from $5 to
$12) to meet mandated capital improvements, and fund balances
remain stable to cover operating costs.
So, again in 2014 as in 2013, Water and
Sewer Operating Funds are NOT being
charged with overhead cost payments to the General Fund.
Business and Occupation Taxes saw a
strong rebound from the recovering
economy and saw a $30,000 increase in 2013 and forecast at those levels for 2014.
Page 10 of 24
EXPENDITURE ASSUMPTIONS
Payroll and Benefits. As mentioned previously, this Budget provides a 1.5% pay adjustment for general employees, the first such increase in 5 years, and a 1.2%
adjustment for Police per the bargaining unit agreement. Medical costs for 2014 are
forecast the same as 2013 due to the AWC Pool change to a self-insurance model.
(NOTE: This will likely rise again over time but creates a one-time “breather” in 2014.
Also, Teamsters’ insurance costs for 2014 for Police and General Government Union came in at 3%, lower than the 7% forecast.) Retirement fund contributions have been
increased significantly from 7.98% to 9.2% by the State PERS calculations, after
deferring rate changes for several years during the recession.
Materials and Supplies are forecast to increase in the 2-3% range, though construction materials are estimated to increase by 5%. The current favorable bid climate is
expected to continue through 2014, but we will likely begin to see bid prices climbing in
2015 and beyond. The city continues to benefit from our joint purchasing practices.
Service Levels and Staffing for 2014 are essentially the same as the END of 2013. Several positions were restored in 2013 as a part of the 2013 Supplemental Budget,
and several existing positions had their time and costs reallocated.
In 2013, the Supplemental Budget included some position restorations:
•Building Inspector position restored full-time in mid-year 2013, full-time in 2014;
•Prosecuting Attorney from full-time position with benefits to contract employee
without benefits;
•Restored Planner from .8 part-time to full time;
•DSD Administrative Assistant restored full-time part year in 2013,full year in
2014;
•Assistant Pool Lead Operator added full-time part year in 2013 and full year in
2014;
•IT Assistant added full-time mid-year and full year in 2014;
•Library Management positions consolidated and were reduced without impactingservices
•Other part-time positions were reduced with the other position restorations in
2013.
A part-time watershed patrol position has been added for 2014. No other new positions are proposed for 2014 though the above-mentioned part-time changes in 2013 do roll
up the full year FTE totals. We will monitor service and staffing levels for further
restorations as finances permit. Additionally several positions are having their time and
percentage fund allocations changed:
•Accounting Tech: 70% Engineering/10% ERR/10% Finance/10% PW Admin
•Community Services Director: 20% DSD/20% Planning/ 20% Parks/ 20%
Facilities/ 20% ERR
•PW Operations Chief: 34% WW treatment/33% WW collection/ 33% Biosolids
•Building Inspector: 50% DSD/ 50% Engineering
•Project Engineer from Consultant to temporary staff position.
Page 11 of 24
TRAINING AND STAFF DEVELOPMENT
Apart from Capital Budget expenditures, the City’s largest expense in the Operating
Budgets is in its staff. Many of these employees have license and certification
requirements that must be maintained (Police, City Attorney, Architects, Engineers,
Water and Wastewater Systems Operators) and others that need to be maintained (Building Officials, Planners, Certified Municipal Clerk, Accounting Staff, Information
Technology, etc.). The Training Budget and Training-Related Travel is the City’s
investment in maintaining and improving the job skills and productivity of its employees.
Page 12 of 24
Training & Training Related Travel Budgets
Department
•Budget Unit FTE
2014 Payroll
Budget
Proposed
Training
Training as %
Payroll
City Council [7.00] 45,000 [10,500] 1,500 ea n/a
City Manager 2 176,760 4,300 2.40%
City Attorney 3 223,113 3,347 1.50%
City Clerk
•Citywide Training *[5,577,000] [15,000]* n/a
•Clerk's Office 1.9 197,823 1,978 1.00%
•Human Resources 1 1,978 1.00%
•IT Training 2 129,194 3,876 3.00%
City Clerk Department 4.9 327,017 7,832 2.40%
Finance 2.5 176,107 1,761 1.00%
Police 17.42 1,257,196
•In-Service (All)31,430 2.50%
•Academy (2 Officers)6,286 0.50%
Police Department 1,257,196 37,716 3.00%
Library 11.17 437,869 8,757 2.00%
Community Services 17.21 934,762 6,066 0.60%
Public Works 33.07 2,063,476 23,036 1.10%
Citywide Training* 5,641,300 15,000 0.30%
City Training Total 91.27 5,641,300 107,815 1.90%
[Council not included in Citywide staff dollar totals]
*Citywide training in Clerk/Human Resources budget
Page 13 of 24
2014 ORGANIZATION STRUCTURE
The City Manager is proposing to consolidate and reorganize from 6 to 5 operating
departments, bringing Clerk, Human Resources and Information Technology Services
together as the Administrative Services Division, and creating the Finance Division, both
under the Finance and Administration Services Department lead by the Finance
Director. This will assist in anticipated succession planning for upcoming retirements of
senior staff. The Payroll/Benefits Administrator in Finance would report through the City
Clerk, Human Resources Manager. The CIP/ERR Specialist would report through the
City Engineer and be able to assist with upcoming major CIP projects. No new
positions are required, although over time it is hoped some additional efficiencies can
be achieved.
Citizens of Port Townsend
City Council
City Attorney City Manager Capital Projects Engineering Division
Finance and Administrative Services
Police and Public Safety Library Services Community Services Public Works
Admin Services Division Clerk/Human Resources/IT
Finance Division
STAFF: POPULATION SERVED
2010 2011 2012 2013 2014
Community Population 9,113 9,180 9,185 9,225 9,300
Seasonal Population Served
(+25,000 – 30,000 Visitors/Week) 35,000 30,000 25,000 35,000 35,000
City Staffing FTE 107 107 95 88 91
Staff:Community Ratio 1:85 1:84 1:97 1:105 1:102
Page 14 of 24
Full Time Equivalent Staffing History
2010
Actual
2011
Actual
2012
Actual
2013
Adopted
2013
Supplemental
2014
Proposed
Mayor/Council (Non-Add)(7.0) (7.0) (7.0) (7.0) (7.0) (7.0)
City Manager 2.00 2.00 2.00 2.00 2.00 2.00
City Attorney 3.00 3.00 3.00 3.00 3.00 3.00
Development Services 6.00 6.00 4.20 3.13 4.74 4.70 (1)
Planning (Long Range)1.50 1.50 1.30 1.67 1.64 1.53 (2)
Finance 4.10 4.10 4.40 4.05 3.87 2.50 (3,7)
Police Administration 5.00 5.00 3.70 4.67 3.67 4.00 (5)
Police Operations 14.50 15.50 14.00 14.20 12.87 13.42 (4)
Police Grants 1.00 1.00 0.30 0.33 0.33 -
City Clerk/Human Resources 2.00 2.00 2.00 2.00 1.90 2.90 (3)
PEG TV Studio - - - - - -
City Events - - - - - -
Facilities Maintenance 2.30 2.40 - - - -
Sub Total General Fund 41.40 42.50 34.90 35.05 34.02 34.05
Street Maintenance 2.50 2.50 2.00 1.95 1.95 1.75 (5)
Parks Maintenance 6.30 6.80 4.50 2.33 2.33 2.20 (5)
Pool 6.20 7.20 4.80 4.08 4.09 4.58 (6)
Facilities Maintenance - - 2.60 2.50 2.25 2.70 (5)
Public Works Administration 2.00 2.00 1.70 2.00 2.25 2.00 (5)
Public Works Engineering 10.00 8.30 6.30 4.67 4.67 6.87 (7)
Library 11.70 11.80 10.90 12.25 11.11 11.17 (5)
Sub Total Special Funds 38.70 38.60 32.80 29.78 28.65 31.27
Utility Billing 5.10 4.10 5.00 4.95 4.55 3.70 (5)
Water Distribution 5.60 5.60 5.00 5.00 5.00 5.00
Water Quality 1.00 0.80 0.50 0.50 0.50 1.00 (8)
Wastewater Collection 3.20 3.20 2.40 2.35 2.35 2.48 (5)
Wastewater Treatment 3.30 3.30 3.20 3.20 3.20 3.34 (5)
Biosolids 2.30 2.30 2.20 2.20 2.20 2.33 (5)
Water Resources 1.00 1.00 1.50 1.50 1.50 1.50
Stormwater 3.80 3.80 3.30 3.30 3.30 3.10 (5)
Equipment Rental MT 1.50 1.30 1.60 1.50 1.50 1.50
Equipment Rental IT 1.00 1.00 1.00 1.00 1.33 2.00 (9)
Sub Total Utility Funds 27.80 26.40 25.70 25.50 25.43 25.95
Total All Funds FTE 107.90 107.50 93.40 90.33 88.10 91.27
(1) Building Inspector restored to half time and Administrative Assistant restored to full time
(2) Reallocation of Director's time
(3) Payroll/Benefits Administrator moved to Clerk/Human Resources
(4) Vacant position during 2013
(5) Reallocation of existing staff time
(6) Assistant Pool Operator added in 2013
(7) CIP/ERR Administrative Specialist moved to Engineering
(8) Watershed patrol position for 2014
(9) Second IT position added part year in 2013, full year 2014
Page 15 of 24
Full Time Equivalent Staffing History
1999
Actual
2005
Actual
2006
Actual
2007
Actual
2008
Actual
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Adopted
2013
Supplement al
2014
Proposed
Mayor/Council (Non-Add) (7.0) (7.0) (7.0) (7.0) (7.0) (7.0) (7.0) (7.0) (7.0) (7.0) (7.0) (7.0)
City Manager 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00
City Attorney 2.60 2.00 2.00 2.00 2.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00
Development Services 8.90 8.00 8.00 8.00 8.00 5.20 6.00 6.00 4.20 3.13 4.74 4.70
Planning (Long Range) - - 2.00 2.00 2.00 1.50 1.50 1.50 1.30 1.67 1.64 1.53
Finance 9.00 2.30 3.60 3.60 3.50 4.50 4.10 4.10 4.40 4.05 3.87 2.50
Police Administration - 5.00 4.10 5.00 5.00 5.00 5.00 5.00 3.70 4.67 3.67 4.00
Police Operations 16.50 14.30 13.20 15.50 15.50 14.50 14.50 15.50 14.00 14.20 12.87 13.42
Police Grants - - - - - 1.00 1.00 1.00 0.30 0.33 0.33 -
City Clerk/Human Resources 1.40 2.50 2.30 2.30 2.30 2.00 2.00 2.00 2.00 2.00 1.90 2.90
PEG TV Studio - 0.30 - - - - - - - - - -
City Events - - 1.00 1.00 1.00 - - - - - - -
Facilities Maintenance 0.90 0.30 1.30 1.30 1.30 2.30 2.30 2.40 - - - -
Sub Total Ge ne ral Fund 41.30 36.70 39.50 42.70 42.60 41.00 41.40 42.50 34.90 35.05 34.02 34.05
Street Maintenance 2.40 1.90 1.90 2.50 2.50 2.30 2.50 2.50 2.00 1.95 1.95 1.75
Parks Maintenance 3.50 3.30 3.30 3.30 3.30 5.30 6.30 6.80 4.50 2.33 2.33 2.20
Pool/Recreation 7.00 4.50 4.90 4.10 4.50 4.70 6.20 7.20 4.80 4.08 4.09 4.58
Facilities Maintenance - - - - - - - - 2.60 2.50 2.25 2.70
Public Works Administration 5.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 1.70 2.00 2.25 2.00
Public Works Engineering 7.50 8.70 7.30 7.80 8.50 10.50 10.00 8.30 6.30 4.67 4.67 6.87
Library 7.60 10.40 10.10 9.60 9.80 10.90 11.70 11.80 10.90 12.25 11.11 11.17
Fire/EMS 11.00 13.00 14.50 - - -
Sub Total Spe cial Funds 44.00 43.80 44.00 29.30 30.60 35.70 38.70 38.60 32.80 29.78 28.65 31.27
Utility Billing - 5.50 4.60 4.60 3.70 3.70 5.10 4.10 5.00 4.95 4.55 3.70
Water Distribution 5.70 5.80 5.80 5.60 5.60 5.60 5.60 5.60 5.00 5.00 5.00 5.00
Water Quality 4.30 1.00 1.00 1.00 1.00 1.00 1.00 0.80 0.50 0.50 0.50 1.00
Wastewater Collection 2.30 2.50 3.20 3.20 3.20 3.20 3.20 3.20 2.40 2.35 2.35 2.48
Wastewater Treatment 3.50 3.30 3.30 3.30 3.30 3.30 3.30 3.30 3.20 3.20 3.20 3.34
Biosolids 2.50 2.30 2.30 2.30 2.30 2.30 2.30 2.30 2.20 2.20 2.20 2.33
Water Resources - 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.50 1.50 1.50 1.50
Stormwater 2.30 3.40 2.80 2.80 3.80 3.80 3.80 3.80 3.30 3.30 3.30 3.10
Equipment Rental MT 2.30 1.50 2.50 2.50 2.50 2.50 1.50 1.30 1.60 1.50 1.50 1.50
Equipment Rental IT - - - - - - 1.00 1.00 1.00 1.00 1.33 2.00
Sub Total Utility Funds 22.90 26.30 26.50 26.30 26.40 26.40 27.80 26.40 25.70 25.50 25.43 25.95
Less Fire /EMS 11.00 13.00 14.50
Total Without Fire /EMS 97.20 93.80 95.50 98.30 99.60 103.10 107.90 107.50 93.40 90.33 88.10 91.27
Page 16 of 24
2014 COUNCIL AND CITY-WIDE FINANCIAL GOALS
•Begin the 2014-16 multi-year Comprehensive Plan Update and Code Revisions
•LT2 Water System Improvements - Filtration Plant and 5 Million Gallon Reservoir
•Maintain support for the three major strategic investment goals:
o Complete Downtown Streetscape and Maritime Center
o Sims Way Gateway and Howard Street Improvements
o Fort Worden PDA improvements and Building 202 project
•Determine and implement Mountain View Campus CIP and operations funding
•Develop long-term Regional Parks and Recreation with the County
•Establish a policy for a long-term Streets funding plan & Pavement Management
•Repay internal cash flow intrafund balancing and interfund loans
•Revise Overhead Cost Recovery Model
•Revise Training/Travel Policy
•Revise Purchasing Policy
•Evaluate possibility of two-year Budget
•Consolidate and update City Financial Policies, and 5-Year Financial Plan
•Update Equipment Rental and Replacement (ERR) Fund contribution schedules
•Succession Planning for anticipated senior staff transition over next 2-3 years
•Library repairs and relocation to historic Carnegie Library
•Systems Development charges Update and Payment Policy
2014 MAJOR CIP PROJECTS *
•OGWS Pipeline Projects $ 220,000
•LT2 Water Treatment Facility $1,775,000
•5 MG Reservoir $ 797,000
•Howard Street Extension – Right of way and design $ 780,000
•Howard Street Extension – Utility Design $ 245,000
•Stormwater Master Plan $ 50,000
•Sheridan Street 14th – 19th - Sidewalk & Stormwater $ 666,000
•Landes Sidewalk $ 210,000
•Kanu Drive Pump Station $ 140,000
•1% for Arts $ 20,000
•Parkside Drive Park $ 25,000
•Wastewater Collection System Improvements $ 86,000
•Southwest Sewer System Study $ 32,000
*Includes 2014 project amounts only. See the Capital Improvement Plan (CIP) for multi-
year project totals.
Page 17 of 24
2008-2015 CITY-WIDE C.I.P. PROJECTS
A
D
E
B C
M
N F J O L H G K
I
City Projects Legend
Road Projects Tourism Infrastructure Projects
A. San Juan & 49th St. Improvements J. Pope Marine Park & Building Up-grades
B. Discovery Rd. Sidewalks K. Waterfront Esplanade
C. Water St. at NWMC L. Wave Gallery Relocation
D. Water St. – Monroe to Madison M. Visitor Plaza Conversion (Cotton Bldg.)
E. Madison St. to Memorial Stadium
Economic Strategy Infrastructure Waterfront Partnership Investment
F. Discovery Rd. & Howard St. Intersection N. Public Access Improvements
G. Upper Sims Roundabout & Howard St. Extension
H. Upper Sims – Cliff St. to Thomas St. Facility Improvements
I. Upper Sims – Crosswalk at Hendricks St. O. Police Station Relocation & Fit-up
Page 18 of 24
2013 ACCOMPLISHMENTS AND 2014 DEPARTMENT GOALS
Cities operate on triple bottom line principles – social, environmental and financial.
They are NOT businesses and do not make a profit as such. Cities are to improve the
quality of life for our citizens and support successful business activity. The City
measures its success by the goals it achieves toward improving overall quality of life.
The major Departmental achievements for 2013 and goals for 2014 are:
FINANCE AND ADMINISTRATIVE SERVICES
City Clerk/Human Resources/Information Technology 2013 Accomplishments:
•Webstreaming of Council and Committee meetings, added third floor conference
room along with Council Chambers;
•Added more meetings and documents to public searchable archive;
•Conducted two Civil Service Exams and 5 recruitments;
•Served as Acting Finance Director mid-year;
•Updated Information Technology ER&R replacement schedule
City Clerk/Human Resources/Information Technology 2014 Goals:
•Succession Planning, Retirements, Recruitments and Training to address 25%
employees eligible to retire within 2-3 years;
•City staff training and ongoing public information improvements;
•Reviewing insurance requirements to comply with national healthcare regs;
•I.T. assistance with Springbrook Development Services migration;
•Convert to VOIP phone system
•Replace and upgrade Port Townsend T.V. (PTTV) equipment
Finance Division 2013 Accomplishments:
•Implemented new online payment system;
•Implemented new SAO/BARS chart of accounts;
•Redesigned utility bills, capital surcharge and Financial software;
•Assisted Standard and Poors review and received an upgraded A+ stable rating.
Finance Division 2014 Goals:
•Recruitment and orientation of new Finance Director;
•Return to Program Budget and routine Budget cycle for 2015;
•Evaluation 2-year Budget option (mid-year decision);
•Review Purchasing Policies;
•Update Financial Policies, Forecast and Financial Plan.
Page 19 of 24
POLICE/PUBLIC SAFETY
Police/Public Safety 2013 Accomplishments:
•Promoted and oriented Deputy Police Chief
•Maintained training objectives despite State budget cuts;
•Established updated ER&R vehicle replacement cycle.
Police/Public Safety 2014 Goals:
•Established Performance Based Evaluation System;
•Succession Planning with retirements and recruitments;
•Update WCIA Lexipol policies and procedures;
•Maintain training and certifications;
•Expand community and intergovernmental partnerships;
•Establish funding for upcoming Fire Truck replacement;
•Fire annexation alternative.
LIBRARY
Library 2013 Accomplishments:
•ENCORE computer classes targeting those over 50 who are considering re-
entering the employment market;
•The Port Townsend School District and Port Townsend Library begin a two-year
collaborative collection development project, funded by a grant from the Paul
Allen Foundation;
•Community Read – Contents May Have Shifted
•Adult programs exploring topics ranging from the Elwha Reborn to writing grants
and memoirs;
•Summer reading partnerships with Grant Street School and the YMCA.
•Determine Carnegie Library repairs budget for 2014.
Library 2014 Goals:
•Establish % allocation guidelines for annual budget and long-range funding
sustainability (e.g. 60% personnel, 20% materials and supplies, 9-10% collection,
1.5% debt services, and 9% overhead share);
•Move Library back into Carnegie Library following repairs;
•Long-range Library staffing within Fund guidelines;
•Develop Library Strategic Plan.
Page 20 of 24
COMMUNITY SERVICES
Planning Division 2013 Accomplishments:
•Assisted transition of Housing Action Plan Network Committee (HAPN) to
Jefferson Shelter to Housing Partnership;
•Response to DOE report of FEMA Violations (Phase I) (Flood Hazards);
•Prepared Procedures Manual to minimize customer service impacts due to
reduced staffing levels.
Planning Division 2014 Goals:
•Complete 2013 Comprehensive Plan Amendments;
•Start 2016 Comprehensive Plan Update (must be completed by June, 2016) –
Planning Commission Assessment, population forecasts, community participation
and confirmation of vision/approach;
•Response to Dept. of Ecology (DOE) report of FEMA Violations (Phase II);
•Amend PTMC Chapter 16.08 to address FEMA mandates and issues at Boat
Haven;
•Prepare revisions to Municipal Code to address retail and recreational marijuana
use;
•Amend PTMC Chapter 20.04 revising Comprehensive Plan update schedule.
•Address Vacation Rental issues and code revisions.
Development Services Division 2013 Accomplishments:
•Reviewed and issued building permits valued at more than $8.5 million dollars
(37% increase from 2012);
•Completed most single-family residential building permit reviews in less than 30
days;
•Facilitated final installation of Wayfinding program signage;
•Provided Residential Energy Code training for contractors;
•Facilitated 1% for Art process with Arts Commission.
Development Services Division 2014 Goals:
•Various amendments to the Port Townsend Municipal code identified as high
priority;
•Sign code compliance focus;
•Meet goal review time standards for new residential and commercial
development
Page 21 of 24
Parks Division 2013 Accomplishments:
•Completed Phase I renovation of Mountain View Pool including new liner,
refurbished deck, new lighting and significant repairs to the pool operating
systems;
•Pool usage trending an annual increase of 6%;
•Grant Street Elementary School swim lessons were restarted;
•Completed Phase I construction of Parkside Park; and
•Repaid $271,000 interfund loan to OGWS Fund.
Parks Division 2014 Goals:
•Preparation of an Updated Parks Functional Plan;
•Preparation of a 10 year Strategic Plan for the Mountain View Pool;
•Completion of Phase II construction of Parkside Park.
Facilities and Fleet Division 2013 Accomplishments:
•Prepared detailed analysis of operating cost for City facilities and fleet to aid in
long-range maintenance and operation planning;
Facilities and Fleet Division 2014 Work Plan
•Develop a sustainable operating plan for Mountain View Commons in general
and the pool in particular;
•Address deferred maintenance for Mountain View Commons, the Fire Bell
Tower, the Pink House and Cotton Building;
•Evaluate fleet use and aging resulting in a revised Equipment Repair and
Replacement Fund (ERR) strategy.
Page 22 of 24
PUBLIC WORKS
Public Works 2013 Accomplishments:
•Operations, Maintenance and City Street and Utility Infrastructure:
o Water – 97 miles of water lines, one pump station, two reservoirs, and
OGWS water transmission system in conjunction with PT Paper Corp
o Wastewater – 76.5 miles of sewer lines, 8 lift stations, 1210 maintenance
holes, compost facility and wastewater treatment plan
o Storm – 23 miles drainage, 1428 maintenance holes, 24 miles swept
o Paths and trails – invested at RCW 46.68.090 minimums
o Streets – 92 miles of streets and 28 miles of sidewalks
•City Lake Outfall completely rebuilt without any service disruption;
•Responded to WA Dept. of Health changes in watershed management control
assessments and revised federally-mandated water treatment plans from UV to
filtration.
•Converted Ash Loop area from wells to City water;
•Constructed Sheridan Street sidewalks and Walker Street pavement repair;
•Engineering managed renovation of Mountain View pool.
•Seismic retrofit and repair of Carnegie Library Building completed.
Public Works 2014 Goals:
•Develop interlocal agreements and funding for LT2 Water Treatment and initiate
pilot testing and design of new treatment facility;
•Design replacement for 5 million gallon reservoir;
•Develop Stormwater Plan and financing for identified improvements;
•Develop Streets management plan and long-term funding for street maintenance
and City match for Street capital improvements;
•Continue planning for Howard Street extension.
Page 23 of 24
DEFERRED MAINTENANCE AND UNMET NEEDS
Over the past five years, the City, by necessity, has focused on providing only essential
services. Ensuring that water, sewer and public safety-related needs are met has
helped maintain our community’s livability. However, declining revenues and increasing
service delivery costs have forced hard choices that have resulted in deeper cuts to
non-essential services which, while important to the community, are not legally required.
Although City crews have fought a gallant “holding action” to slow decline, our streets,
parks and pool, and facilities like Mountain View have continued to degrade as a result
of lack of consistent funding.
As a community, we can frame the choices and consequences of what we address and
how we would do that as part of the Comprehensive Plan update process that will begin
in 2014. This planning process can help the community identify what levels of service
are financially sustainable and what commitment the public will need to make to ensure
that sustainability.
Recognizing our recovering but still limited resources, departments have identified
unmet needs not included in the 2014 Budget, but requiring further Council and
community discussion.
The major unmet capital needs and programs are:
•Long-Term LT2 Water Filtration Project Funding (within current rate structures);
•Mountain View Campus Funding (or possible temporary closure costs);
•Regional Parks and Recreation Funding (possible County partnerships);
•Long-Term Streets and Pavement Management Funding;
•Basic improvements to existing Carnegie library.
CONCLUSION
As stated in the introduction, it appears that the Port Townsend community is slowly
recovering from the worst of the “Great Recession.” While our 2014 Budget is
essentially a “hold the line” version of 2013, we are on schedule and on budget with our
Capital Improvement Plan investments and debt repayments. And, we are rebuilding
our General Fund, Utility Fund and Reserve/Contingency fund balances. Thanks to
continued strong community support (Fire, Library, Police, etc.), we have “turned the
corner.” While restraint is still needed as we continue our economic recovery, we are
definitely headed in the right direction financially.
____________________ ____________________ ____________________
David King David G. Timmons Robert W. Jean
Mayor City Manager Interim Budget Officer
Page 24 of 24
2014 Budget All Funds Section 2
Fund Summary ............................................................................... i
General Fund Summary Departments Undesignated Revenues ...................................................... 1 City Council .......................................................................... 2
City Manager ......................................................................... 2
City Attorney ......................................................................... 3
Planning ................................................................................ 3 Development Services ......................................................... 4 Finance .................................................................................. 5
Police .................................................................................... 6
City Clerk .............................................................................. 10
City Facilities ......................................................................... 11 Non-Departmental ................................................................ 12 Public Access Education (PEG) .......................................... 13
Grants Management ............................................................ 13
Fund Equity and Transactions ........................................... 14
Drug Enforcement and Education Fund ........................................ 14 Contingency ..................................................................................... 15 Street Fund ....................................................................................... 15
Library Fund ..................................................................................... 17
Real Estate Excise Tax .................................................................... 18
Public Works Administration ......................................................... 18 Public Works Engineering – history only ...................................... 19 Lodging Tax Fund .......................................................................... 20
Fire and Emergency Services Fund ............................................... 21
Community Development Block Grant Fund ............................... 23
System Development Charges Fund ............................................. 24 Community Services Fund ............................................................. 24 City Facilities Department .................................................... 25
Mountain View Campus Facilities ....................................... 26
Parks Maintenance ............................................................... 26
Pool ........................................................................................ 27 Events .................................................................................... 28 General Government Debt Service ................................................ 29
LID Debt Service .............................................................................. 30
Capital Improvement ...................................................................... 30
Parks ...................................................................................... 30 General Government Projects ............................................. 32 Street Vacation Proceeds ............................................................... 34
Street Capital Projects Fund ........................................................... 34
2008 Bond Construction ................................................................. 35
2010 Bond Construction ................................................................. 36 Water/Sewer Utility ......................................................................... 37 Utility Billing Division ............................................................ 37
Water Distribution Division ................................................... 38
Water Quality Operations Division ....................................... 39
Waste Water Treatment Operations Division ...................... 39 Waste Water Collections Operations Division .................... 40 Biosolids Operations Division .............................................. 40-41
Water Resources Division .............................................................. 41 Stormwater Division ........................................................................ 42
Utility Construction Fund................................................................ 43
OGWS Transmission Pipeline Trust Fund ..................................... 44
Water/Sewer Bond Debt Service Funds ........................................ 44-45 Equipment Rental Revolving Fund ................................................ 45 Information Services Division ........................................................ 46
Engineering Fund ............................................................................ 48
Unemployment Self Insurance Fund ............................................. 49
Firemen’s Pension Fund ................................................................ 49 Court Agency Fund ......................................................................... 50 Memorial Fund ................................................................................. 51
Golf Course Fund ............................................................................ 51
Housing Trust Fund ........................................................................ 51
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General Fund Summary Departments
City of Port Townsend - 2014 Adopted Line-Item Budget
2010 2011 2012 2013 2014
Actual Actual Actual Fu
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Description Adopted Council Adopted
915.00 40,932.53 32,635.08 Estimated Beginning Fund Balance 446,128.71 358,196.74
General Fund - Undesignated Revenues
377,728.67 582,426.54 681,109.80 01000031110000Property Tax 684,263.00 740,000.00
1,636,535.27 1,692,659.89 1,554,869.41 01000031310000Retail Sales Tax 1,692,000.00 1,775,840.00
169,645.89 176,098.84 164,674.38 01000031452000Public Utility Tax - Water 187,637.97 198,896.25 236,303.19 251,069.88 234,060.88 01000031454000Public Utility Tax - Sewer 232,781.21 241,972.28 126,983.53 123,140.21 121,672.87 01000031455000Public Utility Tax - Garbage 126,456.30 126,456.30 51,190.57 51,705.43 52,001.56 01000031458000Public Utility Tax - Storm 53,222.26 53,222.26 515,730.99 560,272.25 554,244.20 01000031641000Private UtilityTax - Electric 560,000.00 560,000.00
- --01000031646000Utility Tax - Cable Services --
294,463.23 273,598.68 273,325.69 01000031647000Private Utility Tax - Telephone265,000.00 265,000.00
96,949.99 100,302.78 104,323.88 01000031720000Leasehold Excise Tax 111,000.00 111,000.00
- -- 01000032170000Amusement Licenses & Permits --
- -- 01000032230000Animal Licenses --
- -01000033606094Liquor Excise Tax --
71,151.91 63,518.94 91,571.01 01000033606095Liquor Board Profits 82,389.00 81,000.00
- 93.87 312.62 01000034132000Warrant Fees --
467.10 312.20 415.35 01000034160000Photocopying 500.00 500.00
2,454.29 35.92 47.41 01000034162000Copy/Tape Fees 200.00 200.00
1,876.00 1,837.00 4,696.25 01000034192000Other Governmental Services 250.00 250.00
- -01000034199000Passport Fees --
126,983.52 123,140.20 121,672.87 01000034389000Admin Fees-Solid Waste 160,000.00 125,000.00
68,108.04 65,574.48 59,927.16 01000034914001Overhead allocation -Street 66,523.71 62,071.49
89,824.56 89,701.82 89,025.84 01000034914018Overhead allocation -Library 88,685.11 94,175.00
33,666.60 33,666.60 28,869.96 01000034914020Overhead allocation -LodgingTax 31,501.50 32,899.92
39,963.00 42,247.75 49,118.88 01000034914014Overhead allocation -UB--
124,515.36 122,806.67 83,036.76 01000034914002Overhead allocation-SwrColl --
115,275.12 64,449.67 68,132.04 01000034914015Overhead allocation-SwrTrmt --
47,069.76 41,354.50 42,900.84 01000034914016Overhead allocation-BioSds --
130,826.04 133,140.87 112,460.28 01000034914003Overhead allocation -Cty Wtr --
41,750.76 38,472.60 34,110.60 01000034914004Overhead allocation -Cty Wtr Qlt --10,501.68 10,799.10 13,127.40 01000034914017Overhead allocation-Wtr Res --76,584.12 61,136.76 70,443.00 01000034914005Overhead allocation-Storm --85,860.12 80,709.47 70,202.04 01000034914006Overhead allocation-EquipRenta 111,375.75 84,210.64
3,000.00 30,509.14 53,752.73 01000034914007Overhead allocation/1956Trans500.00 500.00
231,773.59 113,161.69 45,888.00 01000034914008Overhead allocation-GenGovCIP 21,500.00 -
102,759.60 146,823.57 130,535.64 01000034914021Overhead allocation-Street CIP--
123,303.24 140,929.79 97,301.04 01000034914009Overhead allocation-Comm Serv 82,508.00 77,991.70
15,843.47 34,289.09 34,056.26 01000034914010Overhead allocation/W&SCIP350,000.00 245,000.00
9,239.52 7,885.44 5,579.04 01000034914011Overhead allocation-FFPension6,532.00 7,661.00
- -- 01000034914012Overhead allocation-PW Admin --
- -- 01000034914013Overhead allocation-PW Engine --
1,200.00 1,800.00 1,700.04 01000034914019Overhead allocation-Golf Course 2,072.00 1,700.00
- -- 01000034919000Other Services --
- -- 01000035191000Other SC Penalties --
8,725.66 5,157.12 8,195.14 01000035731000Jury Demand Cost 6,000.00 6,000.00
01000036090000NSF Check Handling Charges --
44.62 327.45 130.92 01000036111000Investment Interest 809.07 809.07
2,450.76 1,345.21 764.73 01000036140000Local Sales Tax Interest 700.00 700.00
- -- 01000036250000Facilities Rentals - Long Term --
- -2,500.00 01000036700000Contributions & Donations --
- -- 01000036910000Sale of surplus items --
01000036910001Cash Over/Short --
5,000.00 -1,000.00 01000036940000Judgements and Settlements --
- (0.70) - 01000036981000Cash Over/Short --
Account Code
12/13/20134:31 PM Page 1 2014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
Actual Actual Actual Fu
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Description Adopted Council Adopted
Account Code
8,632.85 15,287.95 6,257.67 01000036990000Other Miscellaneous Revenues4,000.00 4,000.00
- - - 01000033828000Communications, Alarms, and D - -
- - (500.00) 01000038900000Other Nonrevenues- -
(14,400.34) 01000038880000Prior Year Corrections
- - - 01000039715000Operating Transfers-in (Lodging - -
- - - 01000038700000Residual Equity Transfer-In (LID - -
- - 100,000.00 Interfund Loan - Transmission P- -
- - 26,288.00 01000039700000Operating Transfer-in (Drug Fun- -
- - - 01001133600098City Assistance WSDOT- -
125.00 01001334195000Attorney Services
3,510.73 01008036990000City Clerk Misc Revenue
5,084,382.62 5,281,788.67 5,183,037.58 Subtotal 4,928,406.87 4,897,055.91
City Council - Expenditures
- - - 01001151110064Machinery & Equipment- -
45,000.00 45,000.00 45,000.00 01001151110011Salaries & Wages45,000.00 45,000.00
3,443.28 3,443.28 3,443.28 01001151110021Social Security3,443.00 3,443.00
- - - 01001151110022Retirement- -
- 117.53 116.20 01001151110024Industrial Insurance116.00 124.00
- - 60.92 01001151110031Office & Operating Supplies- -
11,547.80 21,757.38 76,007.09 01001151110041Professional Services20,000.00 20,000.00
6,937.63 7,516.14 12,557.77 01001151110042Communication13,500.00 13,500.00
1,070.98 2,862.45 3,241.81 01001151110043Travel1,034.00 2,000.00
1,747.00 1,939.00 1,943.00 01001151110046Insurance1,961.00 1,961.00 22,512.89 2,880.54 7,850.30 01001151110049Miscellaneous- training- 10,500.00 - - - 01001151120030Supplies- - - - - 01001151120031Office & Operating Supplies- -
- - - 01001151120040Arts Commission Events- -
17,561.56 - 815.00 01001151120041Professional Services3,500.00 -
- - 553.85 01001151120042Communications- -
- - 260.13 01001151120044Advertising- -
- - - 01001151120045Operating Rentals & Leases- -
5,503.00 3,597.46 465.38 01001151120049Miscellaneous7,500.00 13,151.00
5,058.96 3,132.00 3,132.00 01001151110195Equipment Rental-IT Systems13,050.00 17,672.00
13,784.28 14,275.99 - 01001151170051Election Costs- -
25,763.60 18,480.88 20,379.11 01001151160051Voter Registration Costs and Ele 54,000.00 40,000.00
- - - 01001151990049Miscellaneous- -
159,930.98 125,002.65 175,825.84 Subtotal 163,104.00 167,351.00
City Manager - Expenditures
01001259413060Capital Outlays
- - - 01001259413064Machinery & Equipment500.00 500.00
178,147.49 174,144.00 174,177.18 01001251310011Salaries & Wages174,144.00 176,760.00
79.05 - 308.03 01001251310012Overtime- -
- - - 01001251310020Personnel Benefits- -
12,513.39 12,545.37 12,674.85 01001251310021Social Security14,960.00 15,185.00
2,737.06 3,193.92 3,750.16 01001251310022Retirement3,699.00 4,840.00
25,776.14 28,018.44 24,523.54 01001251310023Medical Insurance29,251.71 29,539.00
415.64 453.19 408.27 01001251310024Industrial Insurance508.00 514.00
01001251310025Unemployment- -
2,424.22 1,939.91 1,319.64 01001251310027Life/AD&D/LTD1,154.00 1,483.00
15,850.80 21,714.65 21,969.60 01001251310028Misc Employee Benefits25,332.00 21,737.00
- - - 01001251310030Supplies- -
2,829.85 2,085.63 2,849.96 01001251310031Office & Operating Supplies3,100.00 3,100.00
- 96.49 - 01001251310041Professional Services- -
4,330.93 3,846.36 4,005.07 01001251310042Communication3,000.00 3,000.00
12/13/20134:31 PMPage 22014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
Actual Actual Actual Fu
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Account Code
5,951.18 3,368.31 3,273.40 01001251310043Travel4,500.00 4,500.00
1,029.97 1,043.23 878.78 01001251310046Insurance980.00 980.00
2,553.57 4,312.61 1,267.02 01001251310049Miscellaneous4,300.00 4,300.00
- - - 01001251340040Other Services & Charges- -
- - - 01001251340049Miscellaneous- -
01001251350040Other Services and Charges- -
11,948.04 4,609.02 4,608.96 01001251310195Equipment Rental-IT Systems8,465.00 14,159.00
- 175.71 348.24 01001251350048Repairs & Maintenance500.00 500.00
266,587.33 261,546.84 256,362.70 Subtotal 274,393.71 281,097.00
City Attorney - Expenditures
01001359415060Capital Outlays
- - 01001359415064Machinery & Equipment- -
200,179.66 223,942.65 221,108.89 01001351522011Salaries & Wages219,816.00 223,113.00
- 112.49 88.58 01001351522012Overtime- -
15,091.46 16,832.03 16,549.03 01001351522021Social Security16,816.00 17,068.00
10,629.51 13,714.64 15,839.95 01001351522022Retirement10,705.00 14,005.00
45,108.29 49,432.17 41,559.84 01001351522023Medical Insurance33,531.00 33,531.00
630.43 677.89 604.23 01001351522024Industrial Insurance508.00 514.00
01001351530025Unemployment22,000.00 -
3,165.93 2,654.14 1,531.51 01001351522027Life/AD&D/LTD Benefits1,029.00 1,050.00
555.80 537.60 506.30 01001351522028Misc Employee Benefits519.00 412.00
- - - 01001351522030Supplies- -
3,877.66 2,910.41 3,780.79 01001351522031Office & Operating Supplies2,000.00 2,000.00 - - - 01001351522040Other Services and Charges- - 3,955.15 7,593.70 2,697.65 01001351522041Professional Services15,000.00 5,000.00 1,349.21 1,083.17 1,747.59 01001351522042Communication1,700.00 1,700.00
1,049.04 1,443.60 177.13 01001351522043Travel1,200.00 1,200.00
2,252.97 2,437.34 2,192.45 01001351522046Insurance2,353.00 2,353.00
3,694.90 3,035.22 2,859.28 01001351522049Miscellaneous1,500.00 2,147.00
- - - 01001351550045Operating Rentals & Leases- -
199,570.00 174,705.00 138,822.79 01001351240051District Court County Services129,973.12 135,000.00
01001351530051Disctrict Court-Cty Services
3,836.04 1,631.52 1,631.52 01001351522195Equipment Rental-IT Systems2,600.00 4,988.00
- - - 01001351550048Repairs & Maintenance- -
494,946.05 502,743.57 451,697.53 Subtotal 461,250.12 444,081.00
Planning Department - Revenues
- - 01002133311041CZM/DOE Fed Pass Thru- -
- - 01002133400000State Grants- -
- - 01002133404200OCD Growth Mgmnt Act- 8,000.00
- - 01002133414020CDBG State grant/Fed indirect- -
- - 01002133431000Coastal Zone Management Gran - -
- - 01002139711000Transfers in-Street- -
- - 01002139741100Transfers In - Water- -
- - 01002139741200Transfers-In Storm- -
01002139180000PWTF Loan
- - - Subtotal - 8,000.00
Planning Department - Expenditures
- - 01002159458060Capital Outlays- -
- - 01002159458064Machinery & Equipment500.00 500.00
122,159.39 120,479.78 105,492.14 01002155860011Salaries & Wages126,933.00 115,529.00
- - - 01002155860012Overtime- -
- - - 01002155860020Personnel Benefits- -
12/13/20134:31 PMPage 32014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
2010 2011 2012 2013 2014
Actual Actual Actual Fu
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9,324.29 9,194.44 8,048.08 01002155860021Social Security9,710.00 8,838.00
6,397.58 7,432.50 7,591.52 01002155860022Retirement9,367.00 10,640.00
19,634.28 21,278.90 17,660.48 01002155860023Medical Insurance25,427.00 23,730.00
320.32 344.69 257.56 01002155860024L&I1,017.00 857.00
1,832.62 1,429.62 728.03 01002155860027Standard Insurance 174.00 681.00
28 Misc Benefits 960.00 321.00
- -- 01002158860030Supplies --
- 01002158860031Office & Operating Supplies --
- -- 01002158860040Other Services and Charges --
201.59 201.61 159.46 01002158860028Misc Employee Benefits 921.00 921.00
13.69 -369.38 01002158860031Office & Operating Supplies 500.00 500.00
1,000.00 -- 01002155860041Professional Services --
- -26.52 01002155860042Communication --
14.39 818.60 - 01002155860043Travel 500.00 500.00
- -- 01002155860044Advertising --
- -- 01002155860045Operating Rentals & Leases --
116.98 55.68 (69.05) 01002155860046Insurance --- -- 01002155860048Repairs & Maintenance --910.00 1,597.00 1,733.00 01002155860049Miscellaneous --- -- 01002155860095Equipment Rental-IT Systems --161,925.13 162,832.82 141,997.12 Subtotal 176,009.00 163,017.00
(161,925.13) (162,832.82) (141,997.12) Department Revenue in Excess of Expenditures (176,009.00) (155,017.00)
Development Services Department - Revenues
- --01002232160000Professional Licenses & Permit --194,762.85 156,246.75 155,470.40 01002232210000Building Permits - Structures & E 225,000.00 340,000.00
1,088.71 360.00 - 01002232240000Street & Curb Permits --
25.00 01002232290001Local Info Signs
- -- 01002233400400State Grants - GIS --
- -- 01002233404200BCD Grant- smartcode/GMA gra --
21,575.00 14,945.00 20,051.00 01002234581000Zoning & Subdivision Fees 19,000.00 19,000.00
- -- 01002234583000Plan Checking Fees --
- 325.00 - 01002234585000Impact Fees --
- -- 01002234586000SEPA Related Mitigation Fees --
8,700.00 13,117.41 6,126.25 01002234589000Other Planning And Developmen 10,000.00 15,000.00
3,931.83 01002234895000Charges for Services-Internal
1,000.00 -- 01002235370000Penalties and Fines --
162.15 238.79 249.96 01002236990000Miscellaneous Receipts 150.00 150.00
- -- 01002236990001Urban Forestry Revenue --
227,288.71 185,232.95 185,854.44 Subtotal 254,150.00 374,150.00
Development Services Department - Expenditures
01002259458060Capital Outlays
5,000.00 --01002259458064Machinery & Equipment 5,000.00 5,000.00
378,670.52 371,461.51 278,098.69 01002255860011Salaries & Wages 297,790.00 295,709.00
109.55 -- 01002255860012Overtime --
01002255860020Personnel Benefits --
28,802.81 27,786.40 20,850.22 01002255860021Social Security 22,781.00 22,622.00
19,142.62 22,451.48 19,729.88 01002255860022Retirement 21,277.00 27,235.00
69,688.95 77,368.11 57,223.24 01002255860023Medical Insurance 72,347.00 75,595.00
3,541.16 3,926.96 2,786.29 01002255860024Industrial Insurance 2,496.00 2,612.00
1,673.40 1,321.06 657.62 01002255860027Life/AD&D/LTD Benefits 142.00 286.00
2,321.52 2,393.60 1,607.54 01002255860029Pension Benefits 1,837.00 1,817.00
2,789.55 8,727.00 - 01002255860025Unemployment 12,415.91 12,415.91
01002255860030Supplies --
12/13/20134:31 PM Page 4 2014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
Actual Actual Actual Fu
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Description Adopted Council Adopted
Account Code
196.81 196.79 162.69 01002255860028Misc Employee Benefits394.00 133.00
8,233.81 4,482.12 3,814.37 01002255860031Office & Operating Supplies3,916.50 3,916.50
- - - 01002255860040Other Services and Charges- -
12,680.00 2,212.50 13,750.50 01002255860041Professional Services12,000.00 37,000.00
9,692.78 9,451.88 10,379.50 01002255860042Communication12,000.00 11,000.00
931.81 1,315.42 144.06 01002255860043Travel1,200.00 1,200.00
- - 118.05 01002255860044Advertising500.00 500.00
10,564.92 10,034.87 10,438.05 01002255860045Operating Rentals & Leases12,800.00 10,500.00
9,508.19 10,484.55 9,798.02 01002255860046Insurance10,214.00 10,214.00
102.98 12,520.20 12,589.50 01002255860048Repairs & Maintenance12,520.00 12,520.00
16,260.42 5,707.65 2,368.00 01002255860049Miscellaneous3,413.22 5,270.00
01002255860090Interfund Payments for Service- -
33,108.00 10,965.48 10,965.48 01002255860195Equipment Rental-IT Systems14,518.00 25,720.00
3,372.00 1,817.52 1,817.52 01002255860095Equipment Rental3,757.00 3,154.00
616,391.80 584,625.10 457,299.22 Subtotal 523,318.63 564,419.41
(389,103.09) (399,392.15) (271,444.78) Department Revenue in Excess of Expenditures (269,168.63) (190,269.41)
Finance Department - Revenues
612,144.05 644,330.27 631,243.30 01004131610000Business & Occupation Tax668,000.00 670,000.00
48,237.24 48,194.52 56,507.38 01004134916000Interfund Services51,197.92 -
- - - 01004136111000Investment Interest500.00 500.00
58,786.24 52,967.13 57,596.94 01004132190000Business Licenses & Permits54,000.00 54,000.00
719,167.53 745,491.92 745,347.62 Subtotal 773,697.92 724,500.00
Finance Department - Expenditures
01004159414060Capital Outlays
- - - 01004159414064Machinery & Equipment- -
231,415.26 234,917.31 214,276.00 01004151423011Salaries & Wages235,531.00 176,107.00
39.07 39.48 8.35 01004151423012Overtime1,000.00 100.00
01004151423020Personnel Benefits- -
17,359.51 17,583.94 15,897.13 01004151423021Social Security18,018.00 13,472.00 12,226.00 14,497.91 15,209.93 01004151423022Retirement15,937.00 16,219.00 48,191.59 54,188.11 43,802.39 01004151423023Medical Insurance54,404.00 37,654.00 841.40 900.47 698.17 01004151423024Industrial Insurance964.00 642.00
1,912.09 1,505.45 841.45 01004151423027Life/AD&D/LTD Benefits764.00 487.00
389.06 389.03 293.64 01004151423028Misc Employee Benefits232.00 59.00
1,121.05 1,136.16 945.51 01004151423029Pension Benefits1,051.00 723.00
01004151420050Intergovernmental Services- -
49.50 - - 01004151420051Intergovernmental Services- -
11,294.62 12,148.65 6,197.18 01004151422041Professional Services Banking- -
- 2,097.99 1,068.30 01004151423025Unemployment- -
109.47 103.13 - 01004151423030Supplies- -
6,607.48 4,828.73 5,765.90 01004151423031Office & Operating Supplies5,000.00 5,000.00
- - - 01004151423040Other Services and Charges- -
5,300.99 3,282.77 1,209.74 01004151423041Professional Services10,000.00 6,000.00
9,576.18 7,544.70 9,170.76 01004151423042Communication9,000.00 9,000.00
98.96 153.06 140.41 01004151423043Travel500.00 500.00
- - - 01004151423044Advertising- -
886.55 3,013.96 692.39 01004151423049Miscellaneous500.00 500.00
01004151423049Intergovernmental Prof Svcs- -
01004151423049Other Services & Charges- -
12,748.38 6,620.03 9,916.63 01004151423051Intergovernmental Services15,000.00 15,000.00
277.86 1,099.92 1,180.45 01004151440043Travel1,000.00 1,000.00
963.92 332.42 149.50 01004151440049Training- 761.00
01004151450040Other Services and Charges- -
3,100.78 2,713.97 3,086.43 01004151450045Operating Rentals & Leases3,000.00 3,000.00
12/13/20134:31 PMPage 52014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
Actual Actual Actual Fu
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6,816.94 7,325.17 6,999.66 01004151450046Insurance7,254.00 7,254.00
16,603.70 10,643.11 9,775.44 01004151450048Repairs & Maintenance11,729.00 11,000.00
- - - 01004159225082Interfund Interest Expense- -
9,588.96 4,078.50 4,078.56 01004151423195Equipment Rental-IT Systems6,080.00 7,322.00
185.08 38.57 686.51 01004158900002Bad Debt Expense- -
397,704.40 391,182.54 352,090.43 Subtotal 396,964.00 311,800.00
321,463.13 354,309.38 393,257.19 Department Revenue in Excess of Expenditures 376,733.92 412,700.00
Police Department Administration - Revenues
- - - 01005133302060Traffic Safety fed pass-thru- -
1,286.75 208,009.88 01005131373000Special Purpose Tax232,285.71 235,000.00
870.05 01005132290000City Gun Permit Fee
- - - 01005133606020Crim Jus - High Crime- -
1,979.24 2,013.28 2,068.87 01005133606021Motor Vehicle Tax - Population2,388.00 2,388.00
- - - 01005133606022Crim Jus -DCD #1- -
- - - 01005133606023Crim Jus - DCD #2- -
- - - 01005133606024Crim Jus - DCD #3- -
7,497.68 7,600.77 7,778.23 01005133606026Criminal Justice - Special Pro8,175.00 8,175.00
1,648.96 1,915.04 1,716.02 01005133606051DUI/Other Crim Jus2,000.00 2,000.00
44,075.93 44,502.09 33,811.64 01005133606094Liquor Excise Tax7,715.00 10,800.00
- 580.00 400.00 01005134195000Legal Services2,400.00 2,400.00
- - - 01005134236000Court Awarded Fees-Inmates- -
625.73 697.75 1,124.04 01005134237000Booking Fee- -
2,292.50 1,890.60 1,748.13 01005134238000Pretrial SUP1,600.00 1,600.00 520.36 305.82 850.22 01005134290001Crime CNV DUI- - 862.68 773.41 446.12 01005134290003Crime CONV FE CN- - 237.20 290.55 427.83 01005135310002School Zone Safety5,222.00 5,222.00
- - - 01005136711001Donations- Connecting Chord- -
- - - 01005136719000Donations -Other- -
- - - 01005136990000Miscellaneous Receipts- -
18.90 400.09 3.88 01005138697000Judicial Info Systems2.00 2.00
- - - 01005138699000School Zone Safety- -
200.00 600.00 1,001.25 01005134210000Public Safety Services (Horvath)- -
59,959.18 62,856.15 260,256.16 Subtotal 261,787.71 267,587.00
Police Department Administration - Expenditures
01005159421060Capital Outlays
1,470.65 16.03 1,312.29 01005159421064Machinery & Equipment4,500.00 22,065.00
01005151728020Personnel Benefits- -
46,137.13 51,377.05 65,225.38 01005151728029Pension Benefits-LEOFF 151,060.00 58,471.00
286,652.74 290,136.77 257,395.56 01005152110011Salaries & Wages242,375.00 262,912.00
231.30 574.23 507.44 01005152110012Overtime2,700.00 2,700.00
01005152110020Personnel Benefits- -
21,497.39 21,861.82 19,425.03 01005152110021Social Security18,882.00 20,453.00
14,866.20 16,936.79 16,323.83 01005152110022Retirement14,670.00 17,656.00
57,958.03 62,689.38 51,653.89 01005152110023Medical Insurance67,469.00 67,745.00
2,273.34 2,608.54 7,829.58 01005152110024Industrial Insurance2,085.00 2,414.00
1,392.96 1,086.59 959.05 01005152110027Life/AD&D/LTD Benefits337.00 1,136.00
4,340.00 4,711.20 5,193.96 01005152110028Misc Employee Benefits5,495.00 4,832.00
2,076.00 2,076.00 1,081.36 01005152110029Pension Benefits1,118.00 1,038.00
- - 5,616.00 01005152110025Unemployment- -
265.59 199.44 444.73 01005152110026Uniforms900.00 900.00
3,088.19 01005152110030Supplies- -
10,648.29 5,671.23 7,537.07 01005152110031Office & Operating Supplies7,417.86 10,000.00
01005152110032Fuel Consumed- -
01005152110040Other Services and Charges- -
12/13/20134:31 PMPage 62014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
2010 2011 2012 2013 2014
Actual Actual Actual Fu
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1,916.57 8,257.72 - 01005152110041Professional Services -9,000.00
55,397.08 44,502.09 - 01005152110141Professional Services-SubsAbus --
30,742.77 32,269.94 38,968.58 01005152110042Communication 32,500.00 26,200.00
54.00 784.02 534.85 01005152110043Travel 2,000.00 2,000.00
- 75.00 150.00 01005152110044Advertising 100.00 100.00
14,593.65 16,366.83 5,763.23 01005152110045Operating Rentals & Leases 7,500.00 12,700.00
25,817.88 27,725.14 26,124.33 01005152110046Insurance 27,280.00 27,280.00
9,787.68 22,501.56 9,180.99 01005152110049Miscellaneous 9,300.00 10,650.00
- -- 01005152110051Intergovernmental Services --
01005152123031Office & Operating Supplies --
01005152150040Other Services and Charges --
01005152150045Operating Rentals & Leases --
124.91 --01005152123031Office & Operating Supplies --
25,666.63 23,289.96 22,405.61 01005152150045Operating Rentals & Leases 22,726.00 22,726.00
15,205.00 16,723.00 16,944.00 01005152150046Insurance 17,086.00 17,086.00
4,527.52 3,218.10 3,591.35 01005152150047Utility Services 4,000.00 4,000.00
6,537.66 2,662.60 3,023.17 01005152150048Repairs & Maintenance 5,500.00 5,500.00
01005152150090Interfund Payments for Service --- -- 01005152150095Equipment Rental-Fleet --- -- 01005152150195Equipment Rental-IT Systems --
- -01005158900000Non-expenditure --
640,180.97 658,321.03 570,279.47 Subtotal 547,000.86 609,564.00
(580,221.79) (595,464.88) (310,023.31) Department Revenue in Excess of Expenditures (285,213.15) (341,977.00)
Police Department Operations - Revenues
97,700.65 100,767.24 97,962.81 01005431371000Retail Sales Tax - Crim Just107,000.00 110,210.00 01005431371000Admissions Tax--19,047.54 18,471.03 32,969.05 01005431455000Public Utility Tax - Garbage 18,968.44 18,968.44
25,446.89 26,414.82 24,701.14 01005431452000Public Utility Tax - Water 29,495.70 30,085.61
35,445.50 37,660.49 35,109.15 01005431454000Public Utility Tax - Sewer 34,917.18 35,615.53
7,678.60 7,755.80 7,800.22 01005431458000Public Utility Tax - Storm 7,983.34 7,983.34
35.00 25.00 54.65 01005432290000Bicycle License Fees --
- -- 01005433100001Federal Grants - Police --
- -- 01005433116060Bureau of Justice Assistance 48,000.00 48,000.00
- -- 01005433100002STOP Grant --
1,198.75 1,598.00 1,395.64 01005433100003Police grant- vests 1,990.00 1,990.00
14,493.00 -- 01005433116060 ARRA Fed Drug Abuse Prev --
352.04 -- 01005433300000 SOW DOLPRINT --
6,403.63 2,442.52 - 01005433302060DUI Emphasis Patrol Grant --
- 144,335.46 193,145.75 01005433316590Federal Grants - JDART 98,000.00 98,000.00
1,200.00 - 01005433316710Federal Grants - Secure Our Sch --
- -- 01005433403500 Traffic Safety Commission --
- -- 01005433400000State Grant - Bicycle Safety --
- 35,500.00 - 01005433400150 WASPC Sex Offender Residenc --
7,274.24 -- 01005433404201Police- Domestic Violence STOP 5,000.00 5,000.00
- -- 01005433606051DUI/Other Crim Justice 1,440.00 1,440.00
1,831.83 -- 01005433821000Intergovernmental Revenues - L --
- -- 01005433821002Intergovernmental Revenues - JA --
128.87 01005434123000Superior Court Filings- 1,510.54 1,174.02 01005434133000Dist Court Admin Fees --2,546.26 1,902.13 - 01005434210000Law Enforcement Services 500.00 -- 115.00 25.00 01005434233000Adult Probation Charges 115.00 115.00
- 12.39 - 01005434236000Electronic Monitoring --
01005435190000Other Superior Court Penalties --
502.44 682.91 658.61 01005435230000Civil Penalties - Insurance 356.66 356.66
45,604.93 31,291.30 30,563.13 01005435310000Traffic Infractions 30,000.00 30,000.00
12/13/20134:31 PM Page 7 2014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
Actual Actual Actual Fu
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Account Code
281.87 2,142.37 3,459.05 01005435370000Non-Traffic Infractions362.55 362.55
34,909.91 35,413.57 25,169.50 01005435400000Parking Infractions24,000.00 24,000.00
5,703.23 4,222.23 9,404.39 01005435520000DUI Fines4,000.00 4,000.00
4,219.91 3,258.30 3,247.14 01005435580000Criminal Fines - Other3,000.00 3,000.00
5,118.69 4,276.26 2,796.93 01005435690000Non-Traffic Misdemeanors3,088.33 3,088.33
- - - 01005435730000Court Cost Recoupments- -
- - - 01005435734000Warrant/Subpoena- -
- 1,304.55 - 01005436700001Contributions- Police Operation- -
- - - 01005436711000WASPC Equipment Grant- -
- - - 01005439520000Restitution-City damage- -
1,702.50 2,183.99 1,451.13 01005436990000Miscellaneous Receipts1,800.00 1,800.00
317,497.41 464,485.90 471,216.18 Subtotal 420,017.20 424,015.45
Police Department Operations - Expenditures
- - - 01005459421064Machinery & Equipment- -
1,002,046.42 970,538.54 990,221.91 01005452120011Salaries & Wages942,841.00 990,284.00
378.72 645.08 01005452120010Overtime-DUI Emphasis Patrol- -
61,635.27 68,723.07 84,727.56 01005452120012Overtime105,000.00 75,000.00
- - - 01005452120020Personnel Benefits- -
84,285.06 80,228.50 83,401.31 01005452120021Social Security74,724.00 78,770.00
53,702.64 51,083.97 53,293.30 01005452120022Retirement48,764.00 51,353.00
175,883.66 173,630.30 185,464.56 01005452120023Medical Insurance180,598.00 199,847.00
16,682.07 16,266.40 16,471.65 01005452120024Industrial Insurance18,422.00 29,425.00
18,309.54 17,315.02 24,042.92 01005452120026Uniforms16,000.00 16,000.00 - - - 01005452120027Life/AD&D/LTD Benefits- - 28,764.37 14,955.41 18,061.01 01005452120028Misc Employee Benefits37,463.00 39,394.00 - - 70.50 01005452120043Travel- -
- - - 01005452120025Unemployment- -
21.55 01005452120030Supplies- -
28,012.61 15,968.04 17,903.46 01005452120031Office & Operating Supplies12,000.00 21,000.00
- - 24,187.10 01005452120048Repairs & Maintenance- -
- 1,200.00 - 01005452190000Bicycle Safety Grant Program- -
1,658.00 140,719.35 165,553.91 01005452190049JDART pass thru protect srvc98,000.00 98,000.00
50,126.60 41,772.50 9,981.00 01005452360150Intergovernmental Services - An 12,000.00 12,000.00
158,446.08 215,940.60 289,428.07 01005452360250Intergovernmental Services-Disp 273,000.00 296,188.00
- 74,194.52 105,640.08 01005452150095Equipment Rental-Fleet144,259.00 86,636.00
41,786.96 34,336.98 34,337.04 01005452350195Equipment Rental-IT Systems71,930.00 97,497.00
4,687.60 9,816.50 11,439.00 01005452360041Criminal Services Alternative10,000.00 8,000.00
227,582.90 301,363.21 200,746.47 01005452360050Intergovernmental Services - Jai 220,000.00 220,000.00
1,320.00 - - 01005452360051Intergovernmental pass thru- -
1,955,308.50 2,228,697.99 2,314,992.40 Subtotal 2,265,001.00 2,319,394.00
(1,637,811.09) (1,764,212.09) (1,843,776.22) Department Revenue in Excess of Expenditures (1,844,983.80) (1,895,378.55)
Police Department Training - Expenditures
01006052140040Other Services and Charges
6,923.71 5,034.96 5,802.99 01006052140043Travel4,000.00 14,500.00
5,285.67 2,164.23 4,422.51 01006052140049Miscellaneous5,887.98 18,300.00
12,209.38 7,199.19 10,225.50 Subtotal 9,887.98 32,800.00
Police Department Summary
59,959.18 62,856.15 260,256.16 Police Department Administration - Revenues 261,787.71 254,501.71
317,497.41 464,485.90 471,216.18 Police Department Operations - Revenues 420,017.20 840,034.39
12/13/20134:31 PMPage 82014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
Actual Actual Actual Fu
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Account Code
377,456.59 527,342.05 731,472.34 Subtotal 681,804.91 1,094,536.10
640,180.97 658,321.03 570,279.47 Police Department Administration - Expenditures 547,000.86 609,564.00
1,955,308.50 2,228,697.99 2,314,992.40 Police Department Operations - Expenditures 2,265,001.00 2,319,394.00
12,209.38 7,199.19 10,225.50 Police Department Training - Expenditures 9,887.98 32,800.00
2,607,698.85 2,894,218.21 2,895,497.37 Subtotal 2,821,889.84 2,961,758.00
(2,230,242.26) (2,366,876.16) (2,164,025.03) Department Revenue in Excess of Expenditures (2,140,084.93) (1,867,221.90)
Fire Department
01007132130000Protective Licenses & Permits
01007133107400FEMA Training Grant
01007133183500Assistance to Firefighters Gra
01007133822000Fire Control Serv-Test Pit
01007133826001Service Contract/Dist #1
01007133826003Service Contract/Dist#3
01007133826006Service Contract/Dist #601007134220000Fire Protection Services01007134240000Fire Inspection Fees01007136700000Donations -Fire
01007136990000Miscellaneous Receipts
01007159422064Machinery & Equipment
01007152220011Salaries & Wages
01007152220012Overtime
01007152220014Volunteers
01007152220020Personnel Benefits
01007152220021Social Security
01007152220022Retirement
01007152220023Medical Insurance
01007152220024Industrial Insurance
01007152220025Unemployment
01007152220026Uniforms
01007152220027LIFE/AD&D/LTD Benefits
01007152220028Misc Personnel Benefits
01007152220029Pension Exp
01007152220030Supplies
01007152220031Office & Operating Supplies
01007152220032Fuel Consumed
01007152220035Small Tools & Minor Equipment
01007152220040Other Services and Charges
01007152220041Professional Services
01007152220042Communication01007152220043Travel01007152220044Advertising01007152220045Operating leases
01007152220048Repairs & Maintenance
01007152220049Miscellaneous
01007152240049Training
01007152250040Other Services and Charges
01007152250045Operating Rentals & Leases
01007152250046Insurance
01007152250047Utility Services
01007152250048Repairs & Maintenance
01007152250090Interfund Payments for Service
01007152250095Equipment Rental
01007152640049Training
12/13/20134:31 PMPage 92014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
Actual Actual Actual Fu
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Fire EMS
01007231110001Property Tax -EMS
01007233400001State Grants - EMS Trauma
01007234250000EMS-CPR classes
01007234260000Ambulance & Emergency Fees
01007234260001PT Mill EMS Contract
01007234260002District 6 Contract
01007236990000Miscellaneous Receipts
01007259426064Machinery & Equipment
01007252220025Unemployment
01007252620011Salaries & Wages
01007252620012Overtime
01007252620014Volunteers
01007252620020Personnel Benefits
01007252620021Social Security
01007252620022Retirement01007252620023Medical Insurance01007252620024Industrial Insurance01007252620025Unemployment
01007252620026Uniforms
01007252620027Life/AD&D/LTD Benefits
01007252620028Misc Personnel Benefits
01007252620029Pension Exp
01007252620030Supplies
01007252620031Office & Operating Supplies
01007252620032Fuel Consumed
01007252620040Other Services and Charges
01007252620041Professional Services
01007252620042Communication
01007252620043Travel
01007252620044Advertising
01007252620045Operating leases
01007252620046Insurance
01007252620048Repairs & Maintenance
01007252620049Miscellaneous
01007252640049Training
01007252650040Other Services and Charges
01007252650045Operating Rentals & Leases
01007252650046Insurance
01007252650047Utility Services
01007252650048Repairs & Maintenance01007252650090Interfund Payments for Service01007252650095Equipment Rental01007252690041Consulting Hospital Contract
City Clerk Department - Revenues
01008034916000Interfund Services- 48,526.00
- - - 01008033400030WA Local Records Grant- -
5,236.70 3,144.51 3,510.73 01008036990000Other Misc Revenues4,000.00 4,000.00 5,236.70 3,144.51 3,510.73 Subtotal 4,000.00 52,526.00
Admin Services - City Clerk Department - Expenditures
- 455.26 769.41 01008059414064Machinery & Equipment1,000.00 1,000.00
132,340.91 136,373.46 141,142.28 01008051430011Salaries & Wages140,561.00 197,823.00
- - 623.20 01008051430012Overtime1,000.00 1,000.00
01008051430020Personnel Benefits- -
12/13/20134:31 PMPage 102014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
Actual Actual Actual Fu
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10,013.82 10,347.95 10,672.18 01008051430021Social Security10,753.00 15,133.00
6,833.74 8,415.95 10,061.78 01008051430022Retirement11,210.00 18,219.00
26,714.17 33,850.96 30,040.06 01008051430023Medical Insurance32,626.00 43,663.00
412.66 458.02 405.34 01008051430024Industrial Insurance481.00 745.00
1,844.66 1,588.84 919.84 01008051430027Life/AD&D/LTD Benefits999.00 1,428.00
631.60 499.20 499.20 01008051430028Misc Employee Benefits500.00 593.00
- - - 01008051430030Supplies- -
3,685.26 4,382.36 3,770.82 01008051430031Office & Operating Supplies6,583.50 6,500.00
- - - 01008051430040Other Services and Charges- -
9,456.43 3,898.58 3,769.57 01008051430041Professional Services- 24,000.00
2,388.93 1,708.27 1,618.88 01008051430042Communication1,500.00 1,500.00
5,966.92 3,850.32 1,911.04 01008051430043Travel3,600.00 3,600.00
6,263.23 6,122.20 5,927.18 01008051430044Advertising7,500.00 7,500.00
155.97 274.23 (92.22) 01008051430046Insurance- -
15,063.53 23,164.03 19,800.56 01008051430049Miscellaneous17,000.00 18,356.00
01008051440040Other Services and Charges- -
2,410.80 100.00 2,146.46 01008051440049Miscellaneous4,500.00 15,000.00 01008051450040Other Services and Charges- - 9,847.86 8,834.78 9,034.34 01008051450045Operating Rentals and Leases9,104.81 8,400.00 874.00 969.00 971.00 01008051450046Insurance2,969.00 3,000.00
12,957.00 16,487.25 14,974.54 01008051450048Repairs & Maintenance15,000.00 19,000.00
9,189.96 4,093.02 4,092.96 01008051430095Equipment Rental-IT Systems5,304.00 8,285.00
257,051.45 265,873.68 263,058.42 Subtotal 272,191.31 394,745.00
(251,814.75) (262,729.17) (259,547.69) Department Revenue in Excess of Expenditures (268,191.31) (342,219.00)
City Facilities Department - Revenues
- - - 01009133100001Homeland Security Grant- -
- - - 01009134193000Custodial Services- -
- - - 01009134918000Central Serv-restroom maint. LT - -
- - - Subtotal - -
City Facilities Department - Expenditures
125.21 3,326.92 - 01009159418064Machinery & Equipment- -
104,254.62 113,746.63 - 01009151810011Salaries & Wages- -
- - - 01009151810012Overtime- -
7,946.39 8,665.17 - 01009151810021Social Security- -
5,535.17 6,610.86 - 01009151810022Retirement- -
25,480.75 28,783.37 - 01009151810023Medical Insurance- -
2,445.81 2,380.69 - 01009151810024Industrial Insurance- -
12.48 96.97 - 01009151810027Life/AD&D/LTD Benefits- -
3.38 33.85 - 01009151810028Misc Employee Benefits- -
1,167.75 1,151.14 - 01009151810029Pension Benefits- -
01009151810040Other Services and Charges- -
44,074.67 48,965.90 - 01009151810047Utility Services- -
01009151810090Interfund Payments for Service- -
4,637.00 9,390.48 - 01009151810095Equipment Rental -Fleet- -
01009151820040Other Services and Charges- -
16,935.25 16,889.66 - 01009151820046Insurance- -
271.83 243.31 - 01009151830030Supplies- -
5,498.02 6,676.23 - 01009151830031Office & Operating Supplies- -
8,264.58 1,783.33 - 01009151830035Small Tools- -
01009151830040Other Services and Charges- -
1,024.46 1,648.59 - 01009151830041Professional Services-Janitorial- -
420.00 420.00 - 01009151830141Professional Services-Alarms- -
11,919.69 11,742.47 - 01009151830241Professional Services-Elevator- -
12/13/20134:31 PMPage 112014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
Actual Actual Actual Fu
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01009151830341Professional Services-LAD Circu - -
4,462.32 4,491.73 - 01009151830042Communication- -
92.50 - - 01009151830045Operating Rentals & Leases- -
47,138.75 23,578.03 502.82 01009151830048Repairs & Maintenance- -
1,145.76 756.18 - 01009152550049EOC - operations- -
7,150.00 3,574.98 - 01009151860095Equipment Rental - IT- -
11,857.78 5,855.00 - 01009151830049Miscellaneous- -
311,864.17 300,811.49 502.82 Subtotal - -
(311,864.17) (300,811.49) (502.82) Department Revenue in Excess of Expenditures - -
Public Restrooms Department - Expenditures
- - 01009251810040Other Services and Charges- -
- - 01009251810048Repairs & Maintenance- -
01009251830030Supplies- -
- - 01009251830031Office & Operating Supplies- -
01009251830035Small Tools- -
01009251830040Other Services and Charges- -
- - 01009251830041Professional Services- -
313.11 - 01009251830047Utility Services- -
313.11 - - Subtotal - -
Non-Departmental/Contracts - Revenues
- - - 01009333402700IAC Grant NWMC ROW- -
- 720.00 625.00 01009336990001Miscellaneous - Wellness - -
5,165.00 - - 01009336711000Donation- -
5,165.00 720.00 625.00 - -
Non-Departmental/Contracts - Expenditures
1,116.02 35.91 152.65 01009351110040Other Services and Charges- -
01009351110041Professional Services- -
01009351110049Miscellaneous - L&I Expense- -
01009351110050Intergovernmental Services- -
- 5,862.98 35,397.67 01009351110041Professional Services- -
- 44.76 42.27 01009351110051Intergovernmental Services- -
- - - 01009351110052County Services- Liquor excise- -
01009351110053County Services - BRFS Study- -
2,894.07 595.66 01009351790049Miscellaneous -Wellness Progra 810.00 810.00 4,021.11 33,879.07 341.91 01009351320031Supplies-PDA- - 6,430.00 2,456.69 - 01009351320041Professional Services -PDA2,568.00 - 4,016.00 4,003.00 4,025.00 01009351888051Intergovernmental Services-ORC 4,025.00 4,133.00
01009351990049Miscellaneous - AWC- -
20,399.14 - 1,600.00 01009352110049Medical Reserve- -
01009351771090Unemployment Self-Insurance15,000.00 15,000.00
- - 01009352210049Reserve - Council- 60,000.00
- - - 01009352310049Miscellaneous - Reserve- -
- - 01009353760022Retirement - Garbage Employee - -
- - 01009353760041Garbage Contract- -
- - 01009357490041YMCA Contract- -
- - 01009358700000Residual Equity Transfer - Out- -
- - - 01009358900000Other Nonexpenditures- -
01009358900053Leasehold Tax
01009359742050Intergovernmental Services
01009359742055Interfund Subsidies Street
35,982.27 49,176.48 42,155.16 Subtotal 22,403.00 79,943.00
12/13/20134:31 PMPage 122014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
Actual Actual Actual Fu
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Account Code
(30,817.27) (48,456.48) (41,530.16) Department Revenue in Excess of Expenditures (22,403.00) (79,943.00)
Safety Committee Department
- - 01009551762031Office & Operating Supplies- -
01009551762040Other Services and Charges- -
- - 01009551762043Travel- -
- - - Subtotal - -
Public Access Education (PEG) TV Station Department - Revenues
39,976.55 38,838.58 47,820.43 01015531646000Utility Tax -Cable Franchise45,000.00 45,000.00
5,100.23 5,133.15 7,836.85 01015532191000TV Public Access Fee5,000.00 5,000.00
88.08 - 10.00 01015534162000PEG Copy/Tape Fees35.00 35.00
4,515.81 3,978.81 1,880.00 01015534790000Other Fees3,013.65 3,013.65
49,680.67 47,950.54 57,547.28 Subtotal 53,048.65 53,048.65
Public Access Education (PEG) TV Station Department - Expenditures
- - 01015557171060Capital Outlays- -
- - 01015557171064Furniture, Machinery & Equip- 25,000.00
- - - 01015557171060Capital Outlays- -
- 467.61 01015557171064Furniture, Machinery & Equip- -
- - - 01015557129011Salaries and Wages- -
- - - 01015557129012Overtime- -
- - - 01015557129021Social Security- -
- - - 01015557129023Medical Insurance- -
- - - 01015557129024Industrial Insurance- -
- - - 01015557129025Unemployment- -
- - - 01015557129030Supplies- -
26.99 - 83.90 01015557129031Office & Operating Supplies- -
- - - 01015557129040Other Services and Charges- -
11,332.23 11,825.13 10,593.64 01015557129041Professional Services11,000.00 11,000.00
5,499.75 5,334.39 3,738.92 01015557129042Communications5,400.00 5,400.00
- 01015557129042Travel- -
- 01015557129042Advertising- -
- - - 01015557129044Advertising- -
1,747.00 1,939.00 1,943.00 01015557129046Insurance1,961.00 1,961.00
621.96 - 53.01 01015557129048Repairs and Maintenance500.00 500.00
- - - 01015557129049Miscellaneous1,291.00 1,291.00 01015557129095Equipment Rental -IT1,886.00 - - 01015559471164Furniture, Machinery & Equip-un - - 1,048.50 3,869.74 - 01015559471064Furniture, Machinery & Equip-res 6,125.00 6,125.00
20,276.43 22,968.26 16,880.08 Subtotal 26,277.00 53,163.00
29,404.24 24,982.28 40,667.20 Department Revenue in Excess of Expenditures 26,771.65 (114.35)
Grants Management Department - Revenues
9,841.30 3,607.02 - 01001433309700FEMA Mitigation Grant1,640.20 601.19 - 01001433409700WA ST Military Mitigation Plan- 01001434210000Consulting Services
11,481.50 4,208.21 - - -
Grants Management Department - Expenditures
21,091.69 20.31 - 01001459414064Machinery & Equipment- - 37,870.56 72,655.90 23,368.06 01001451410011Salaries & Wages23,368.00 - - - 01001451410012Overtime- 2,897.09 5,558.10 1,787.70 01001451410021Social Security1,788.00
12/13/20134:31 PMPage 132014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
Actual Actual Actual Fu
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Account Code
1,744.21 4,463.04 1,681.59 01001451410022Retirement1,224.00
6,953.42 19,556.11 5,866.92 01001451410023Medical Insurance7,165.00
117.49 397.61 65.33 01001451410024Industrial Insurance84.00
384.65 929.67 161.15 01001451410027Life/AD&D/LTD166.00
154.00 130.00 36.29 01001451410028Misc Employee Benefits215.00
346.32 99.00 - 01001451410030Office & Operating Supplies-
525.36 1,046.69 1,284.38 01001451410042Communications-
2,016.74 628.26 - 01001451410043Travel-
428.72 - - 01001452110031Office & Operating Supplies-
17,977.50 3,211.94 - 01001452110041Professional Services-
- - - 01001452110042Communications-
- - - 01001452110043Travel- -
77.99 37.12 (46.33) 01001452110046Insurance- -
40.00 1,460.87 50.00 01001452110049Miscellaneous- -
- -
92,625.74 110,194.62 34,255.09 Subtotal 34,010.00 -
(81,144.24) (105,986.41) (34,255.09) Department Revenue in Excess of Expenditures (34,010.00) -
Fund Equity Department
79,500.00 01020058120079Fund Equity & Transactions
- (27,000.00) 280,889.04 01020059719001Transfer-out - 2008 Bond405,803.00 405,803.00
171,000.00 171,000.00 81,000.00 01020059719002Transfer-out debt/rent City Hall171,000.00 171,000.00
- - - 01020059725000Operating Transfer-EmergencyS - -
- - - 01020059720000Transfer-Out - ER&R Interfund lo - - - - 50,000.00 01020059734099Operating Transfer to Water Fun 12,500.00 12,500.00 - - 50,000.00 01020059735099Operating Transfer to Sewer Fun 12,500.00 12,500.00 - - - 01020059772000Operating Transfer to Library- -
- - - 01020059799000Operating Transfer to Contingen - -
845,544.08 989,000.04 857,437.26 01020059779000Operating Transfer to Communit 976,000.00 736,000.00
- - 01020059720179Transfer-Out - Transmission Line 33,426.71 33,426.71
01020058120082Interfund Loan Interest Pymnt- -
01020058120182Interest Payment Interfund Loan - -
1,016,544.08 1,133,000.04 1,398,826.30 Subtotal 1,611,229.71 1,371,229.71
6,474,694.32 6,795,878.85 6,906,769.99 General Fund Grand Total - Revenues 6,695,108.35 6,800,883.02
6,439,841.79 6,804,176.30 6,486,448.08 General Fund Grand Total - Expenditures 6,783,040.32 6,792,604.12
34,852.53 (8,297.45) 420,321.91 Net Revenue in Excess of Expenditures (87,931.97) 8,278.90
35,767.53 32,635.08 452,956.99 Estimated Ending Fund Balance 358,196.74 366,475.63
0.55%0.48%6.56%xBalance reserve percentage =5.35%5.39%
Drug Enforcement and Education Fund - Revenues
2,540.61 40,467.38 26,541.72 Estimated Beginning Fund Balance 280.65 284.65
- - - 10100036000000Miscellaneous Receipts- -
41,002.17 - - 10100036930000Confiscated and Forfeited Prope - -
- 64.26 26.93 10100036111000Investment Interest2.00 2.00
41,002.17 64.26 26.93 Subtotal 2.00 2.00
Drug Enforcement and Education Fund - Expenditures
3,075.40 13,989.92 - 10105152123064Capital Outlay- -
- - - 10105152123031Office & Operating Supplies
12/13/20134:31 PMPage 142014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
Actual Actual Actual Fu
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Account Code
26,288.00 Operating Transfers-out (Gen Fd)
3,075.40 13,989.92 26,288.00 Subtotal - -
37,926.77 (13,925.66) (26,261.07) Net Revenue in Excess of Expenditures 2.00 2.00
40,467.38 26,541.72 280.65 Estimated Ending Fund Balance 282.65 286.65
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Contingency Fund - Revenues
98,885.04 101,379.16 67,379.76 Estimated Beginning Fund Balance88,672.00 132,616.44
9,793.81 20,809.87 21,168.75 10200031110000Property Tax40,000.00 4,000.00
- - - 10200039710000Operating Transfer-in- -
158.23 186.48 124.49 10200036111000Investment Interest132.72 132.72
9,952.04 20,996.35 21,293.24 Subtotal 40,132.72 4,132.72
Contingency Fund - Expenditures
- - - 10200059400065Capital Outlay- -
7,457.92 - - 10200051010041Professional Services - - -
- - - 10201151110141Professional Services - ballot ch - -
- 54,995.75 - 10200059719001Transfer-out - Fire Dist 1- -
- - 10200057690049Fort Worden Parking- -
7,457.92 54,995.75 - Subtotal - -
2,494.12 (33,999.40) 21,293.24 Net Revenue in Excess of Expenditures 40,132.72 4,132.72
101,379.16 67,379.76 88,673.00 Estimated Ending Fund Balance 128,804.72 136,749.16
x of General Fund Revenues =1.9%2.0%
Street Fund
2,359.55 3,724.34 20,033.34 Estimated Beginning Fund Balance43,344.00 16,846.59
Street Fund - Revenues
618.00 231.00 - 11000032240000Street & Curb Permits- - 144,198.98 149,683.99 139,973.19 11000031452002Public Utility - Water162,142.28 169,000.00 200,857.69 213,409.35 198,951.68 11000031454002Public Utility - Sewer197,864.03 195,769.00 107,935.99 104,669.16 96,062.87 11000031455002Public Utility - Garbage107,487.85 107,487.85
43,511.96 43,949.60 44,201.33 11000031458002Public Utility - Storm45,238.92 43,983.00
100.00 - - 11000033300000Federal Grants (Indirect)- -
- - - 11000033320200TIB- indirect Fed grant- -
- 11,365.23 5,399.45 11000033403800State Grants- -
- - - 11000033500083Motor Vehicle Excise Tax- -
192,663.57 190,598.01 187,579.99 11000033600087Motor Vehicle Fuel Tax (unrestri189,578.00 190,000.00
- - - 11000033600088Arterial St Fuel Tax- -
- - - 11000033842000School District #50- -
- - - 11000034320000Engineering Charges-Street- -
21,318.75 9,550.00 400.00 11000034390000Other Fees and Charges- -
- - - 11000034581000Charges for Services- -
- - 4.28 11000036111000Investment Interest(0.00) -
- - - 11000036230000Parking Pass Sales- -
35.00 614.50 720.00 11000036940000Settlements2,257.66 -
- - - 11000036990000Miscellaneous Receipts700.00 -
- - - 11000038900000Street Payback Collection- -
- - - 11000039511000Sale of Fixed Assets- -
- - - 11000039742000Transfer-In (General Fund)- -
12/13/20134:31 PMPage 152014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
2010 2011 2012 2013 2014
Actual Actual Actual Fu
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- -- 11000039742055Operating Transfers - In --
- -- 11000039745000Transfers-In (REET)--
711,239.94 724,070.84 673,292.79 Subtotal 705,268.73 706,239.85
Street Fund - Expenditures
- -- 11011158900063Other Nonexpenditures-Rosewin --
- -- 11011159443064Machinery & Equipment 1,420.27 -
288.65 11,994.81 - 11011159545063Other Improvements --
- -- 11011159545163Other Improvements-MVFProgra --
113,601.95 129,531.75 125,206.20 11011154290011Salaries & Wages 123,849.00 107,781.00
1,948.70 2,668.70 1,914.62 11011154290012Overtime 2,000.00 4,000.00
- -- 11011154290020Personnel Benefits --
9,489.59 10,069.14 9,649.79 11011154290021Social Security 9,375.00 8,245.00
5,578.40 7,544.65 9,058.70 11011154290022Retirement 9,716.00 9,927.00
29,732.66 24,077.35 25,285.93 11011154290023Medical Insurance 29,204.00 27,912.00
2,453.72 2,708.91 2,357.27 11011154290024Industrial Insurance 3,014.00 2,905.00
71.74 -1,119.91 11011154290025Unemployment 1,119.91 1,119.91
600.00 530.31 552.03 11011154290026Uniforms 800.00 800.00
155.54 121.33 112.87 11011154290027Life/AD&D/LTD 30.00 146.00
18.95 18.95 30.27 11011154290028Misc Employee Benefits 125.00 -
546.83 1,004.34 1,153.87 11011154290029Pension Benefits 908.00 908.00
24,093.04 18,269.51 2,913.35 11011154210041Contract Engineering --
86,056.45 93,231.58 94,516.63 11011154263047Utility Services 95,000.00 95,000.00 - -266.46 11011154290030Supplies --37,569.47 41,184.91 41,594.81 11011154290031Office & Operating Supplies 50,000.00 50,000.00 - -- 11011154290032Fuel Consumed --
694.40 855.25 833.72 11011154290035Small Tools & Minor Equipment1,000.00 1,000.00
- -- 11011154290040Other Services and Charges --
11,642.00 12,641.78 14,265.67 11011154290041Professional Services 39,500.00 30,000.00
- -- 11011154290042Communication --
11011154290043Travel --
- -- 11011154290043Travel --
- -- 11011154290044Advertising --
- -- 11011154290045Operating Rentals & Leases --
191.07 90.93 (113.15) 11011154290046Insurance --
60.00 2,552.20 2,100.00 11011154290048Repairs & Maintenance 6,300.00 15,000.00
- 386.94 2,335.69 11011154290049Miscellaneous --
- -- 11011154290050Intergovernmental Services --
- -- 11011154290051Intergovernmental Services -2,000.00
34,467.00 17,282.52 17,282.52 11011154290095Equipment Rental-Fleet 68,496.00 39,607.00
- -- 11011154290195Equipment Rental-IT Systems -1,495.00
1,655.16 1,676.76 1,950.36 11011154214091Interfund Services-Personnel 1,636.92 1,621.00
79,330.44 67,974.78 17,840.52 11011154310091PW Admin O/H 20,106.04 20,106.04
50.49 -- 11011154330031Office & Operating Supplies --
510.12 463.66 487.25 11011154330042Communication 550.00 550.00
16.00 -25.80 11011154330043Travel 500.00 500.00
- -- 11011154330044Advertising 100.00 100.00
6,371.00 7,032.00 7,047.00 11011154330046Insurance 7,122.00 7,122.00 7,338.51 5,532.30 5,998.69 11011154330047Utility Services 6,500.00 8,000.00 2,365.27 2,872.04 1,539.72 11011154330049Miscellaneous 2,000.00 -68,108.04 65,574.48 59,927.16 11011154330091General Fund O/H Charges 66,524.00 62,071.49 - -- 11011158900049Street Latecomer payback --
174,870.00 174,870.00 195,369.96 11011159719000Transfer-out (Debt Service) 174,870.00 174,870.00
9,999.96 4,999.96 - 11011159795000Transfer-out (Street CIP)10,000.00 10,000.00
709,875.15 707,761.84 642,623.62 Subtotal 731,766.15 682,786.44
12/13/20134:31 PM Page 16 2014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
Actual Actual Actual Fu
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1,364.79 16,309.00 30,669.17 Net Revenue in Excess of Expenditures (26,497.41) 23,453.41
3,724.34 20,033.34 50,702.51 Estimated Ending Fund Balance 16,846.59 40,299.99
xFB percentage =2.4%1.4%
Library Fund
54,336.46 46,341.75 109,535.36 Estimated Beginning Fund Balance149,694.00 129,477.26
Library Fund - Revenues
- - - 12000039772000Operating Transfer-in from Gen - -
919,661.24 945,891.11 967,713.08 12000031110000Property Tax975,599.00 989,000.00
- - - 12000033345012Humanities WA Library Grant- -
- 24,988.04 - 12000033345031WA State Library Federal LTSA5,000.00 -
- - - 12000036711002Satterberg Foundation Grant- -
- 1,038.15 11,571.25 12012033317235Senior Comm Service Grant10,281.00 -
53,473.96 - - 12012033400300Secretary of State Grant- -
14,154.95 13,145.97 8,966.42 12012035970000Library Fines7,130.00 7,000.00 - - - 12012036711000Gates Foundation Library Grant- - - - - 12012036711001Library matching donation- - 3,475.72 2,500.00 - 12012036711002Donations- -
967.00 12012036711009Foundation Donation
4,288.25 4,639.58 3,951.09 12012036990000Miscellaneous Revenue2,500.00 2,500.00
5.00 20.01 90.00 12012036990001Interlibrary Loan Fee- -
7,000.00 - - 12012033819000Intergovernmental-Other- -
8,886.56 10,592.52 - 12012033917235Senior Comm Service Grant AR- -
1,010,945.68 1,002,815.38 993,258.84 Subtotal 1,000,510.00 998,500.00
Library Fund - Expenditures
12012059472060Capital Outlays
- - 28,177.95 12012059472064Furniture, Machinery & Equip8,000.00 32,000.00
76,935.43 72,012.78 71,687.25 12012059472164Acquisitions80,000.00 90,000.00
451,774.15 452,850.65 437,337.78 12012057221011Salaries & Wages442,488.00 454,407.00 167.31 - - 12012057221012Overtime- - - - - 12012057221020Personnel Benefits- - 32,838.31 33,600.84 32,505.21 12012057221021Social Security33,850.00 34,533.00
21,889.77 25,925.73 29,052.17 12012057221022Retirement28,931.00 38,024.00
93,644.44 102,586.20 74,837.64 12012057221023Medical Insurance85,544.00 79,441.00
3,384.80 3,225.92 2,393.52 12012057221024Industrial Insurance2,719.00 2,872.00
- - 3,233.00 12012057221025Unemployment4,187.00 -
5,203.16 4,113.06 2,689.02 12012057221027Life/AD&D/LTD Benefits3,900.00 3,408.00
2,165.43 2,299.98 2,034.45 12012057221028Misc Employee Benefits2,937.00 2,812.00
12012053760022Discretionary Leave Reserve- -
12012057221005Other Exp (Pettycash)- -
12012057221030Supplies- -
11,868.49 9,151.19 9,922.41 12012057221031Office & Operating Supplies10,500.00 10,500.00
- - - 12012057221040Other Services and Charges- -
9,238.52 9,991.49 8,854.10 12012057221041Professional Services9,300.00 6,000.00
19,159.83 18,777.10 18,168.24 12012057221042Communication27,750.00 24,250.00
3,549.69 2,769.03 4,824.47 12012057221043Travel4,000.00 4,000.00
- 407.00 602.00 12012057221044Advertising500.00 500.00
1,184.15 1,076.42 2,254.59 12012057221049Miscellaneous3,500.00 2,000.00
8,053.08 8,055.24 8,317.08 12012057221091Interfund Services-Personnel8,317.11 9,175.00
- - - 12012057222040Other Services and Charges- -
13,038.32 2,782.50 6,677.00 12012057222041Professional Services16,000.00 5,000.00
17,795.82 16,930.60 13,019.33 12012057222042Communications16,700.00 23,125.00
12/13/20134:31 PMPage 172014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
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Account Code
494.28 456.95 1,427.55 12012057222048Repairs and Maintenance1,000.00 1,000.00
739.46 480.46 1,799.31 12012057222049Miscellaneous2,000.00 6,757.00
- - - 12012057250030Supplies- -
1,828.97 1,800.86 2,022.72 12012057250031Office & Operating Supplies2,000.00 1,000.00
54,402.17 17,520.29 1,200.00 12012057250040Other Services and Charges- -
232.00 - 169.00 12012057250045Operating Rentals & Leases8,000.00 7,000.00
10,887.84 10,583.20 10,877.18 12012057250046Insurance11,437.00 12,000.00
25,300.45 26,481.98 22,887.18 12012057250047Public Utility Service29,322.00 30,968.00
- - - 12012057250048Repairs and Maintenance- -
- - 25.00 12012058900002Bad Debt Expense- -
63,339.96 26,040.48 52,080.96 12012057250095Equipment Rental-IT Systems43,973.00 58,979.00
- - 15,000.00 12012059719000Transfer-out (Debt Service) 15,000.00 15,000.00
89,824.56 89,701.82 89,025.84 12012057210091G/F Admin Overhead88,685.11 94,175.00
12012051707190Unemployment self-insurance 2,000.00
12012059719001Transfer Out- Capital Architect F 30,186.52 -
1,018,940.39 939,621.77 953,101.95 Subtotal 1,020,726.74 1,050,926.00
(7,994.71) 63,193.61 40,156.89 Net Revenue in Excess of Expenditures (20,216.74) (52,426.00)
46,341.75 109,535.36 149,692.25 Estimated Ending Fund Balance 129,477.26 77,051.26
xFB percentage =12.9%7.7%
Real Estate Excise Tax Fund
Estimated Beginning Fund Balance -
Revenues
13500031734000Real Estate Excise Tax (REET 1 - 150,000.00
13500031730000Real Estate Excise Tax (REET 2)150,000.00
Subtotal 300,000.00
Expenditures
13500059700001 Transfers-Out REET 1 -Debt 85,000.00
13500059700002 Transfers-Out REET 2 - Debt 85,000.00
13500059700001 Transfers-Out REET 1 - CIP 50,000.00
13500059700002 Transfers-Out REET 2 - CIP 50,000.00
Subtotal 270,000.00
Net Revenue in Excess of Expenditures - 30,000.00 Estimated Ending Fund Balance - 30,000.00
Public Works Admin
11,763.11 46,092.74 21,540.41 Estimated Beginning Fund Balance29,535.00 4,857.40
Public Works Admin - Revenues
79,330.44 67,974.78 17,840.52 14000034932001Admin -Street20,106.04 20,106.04
472,089.55 404,513.24 106,167.36 14000034932002Admin -Sewer119,649.62 119,649.62
341,857.87 292,923.37 76,879.80 14000034932003Admin - Water86,642.83 86,642.83
107,590.76 92,189.87 24,195.84 14000034932005Admin Storm27,268.53 27,268.53
129,523.67 110,983.21 29,128.32 14000034932006Admin - Equipment Rental32,827.36 32,827.36
- - - 14000033400030SOS Records Grant- -
25.04 21.38 - 14000036111000Interest Income(0.00) -
1,130,417.33 968,605.85 254,211.84 Subtotal 286,494.38 286,494.38
Public Works Admin - Expenditures
12/13/20134:31 PMPage 182014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
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Account Code
- - - 14040153811091G/F Admin Overhead- -
- 14040159430064Furniture, Machinery & Equip- -
155,065.52 157,780.54 136,831.54 14040153811011Salaries & Wages172,701.00 160,222.00
- - - 14040153811012Overtime1,500.00 1,500.00
14040153811020Personnel Benefits- -
11,585.63 11,703.98 9,937.16 14040153811021Social Security13,212.00 12,257.00
8,193.30 9,622.56 9,204.77 14040153811022Retirement12,537.00 14,756.00
29,472.55 32,011.78 24,109.12 14040153811023Medical Insurance36,084.00 32,332.00
1,248.58 1,410.21 1,381.63 14040153811024Industrial Insurance1,858.00 1,911.00
1,443.36 1,125.86 654.48 14040153811027Life/AD&D/LTD Benefits674.00 666.00
314.40 314.40 314.40 14040153811028Misc Employee Benefits314.00 314.00
14040153760025Unemployment10,114.10 -
519.00 519.00 328.68 14040153811029Pension Benefits648.00 519.00
14040153811025Unemployment- -
14040153811030Supplies- -
2,709.73 1,371.75 1,407.88 14040153811031Office & Operating Supplies4,000.00 4,000.00
- - - 14040153811035Small Tools- - - 920.52 296.79 14040153811041Professional Services- - 2,766.81 2,207.54 2,644.47 14040153811042Communication4,000.00 4,000.00 328.48 2,344.97 1,371.34 14040153811043Travel3,000.00 3,000.00
513.14 532.80 559.80 14040153811044Advertising1,000.00 1,000.00
5,067.05 4,024.89 4,064.48 14040153811045Operating Rentals & Leases6,000.00 6,000.00
18,042.97 19,909.23 19,785.78 14040153811046Insurance20,062.00 20,062.00
1,097.55 - - 14040153811048Repairs & Maintenance500.00 500.00
6,033.35 7,265.36 3,678.40 14040153811049Miscellaneous2,500.00 5,000.00
20,729.04 11,048.52 11,048.52 14040153811095Equipment Rental19,066.00 5,951.00
8,107.08 7,870.44 5,829.72 14040153811091Interfund Services-Personnel1,401.88 1,745.00
- - - 14040153811195Equipment Rental-IT Systems- 5,379.00
14040151707190Unemployment self-insurance8,000.00
14040158900049Miscellaneous- -
273,237.54 271,984.35 233,448.96 Subtotal 311,171.98 289,114.00
Public Works Engineering - Revenues
- Charges for Engineering Services
- Other Revenues (Development e - -
- - - - -
Public Works Engineering - Expenditures
650.39 - 14040259432064Furniture, Machinery & Equip
578,329.16 522,230.01 14040253220011Salaries & Wages
1,569.39 41.73 14040253220012Overtime
14040253220020Personnel Benefits
45,940.97 33,876.10 14040253220021Social Security
30,033.52 26,903.12 14040253220022Retirement
100,396.69 87,833.52 14040253220023Medical Insurance
8,228.87 5,639.93 14040253220024Industrial Insurance
- 3,040.00 12,768.00 14040253220025Unemployment
4,562.55 3,219.83 14040253220027Life/AD&D/LTD Benefits
428.40 514.30 14040253220028Misc Employee Benefits
1,843.32 1,536.31 14040253220029Pension Benefits
14040253220025Unemployment
14040253220030Supplies
9,830.61 6,168.23 14040253220031Office & Operating Supplies
286.90 4.23 14040253220035Small Tools
- 32.70 14040253220041Professional Services
12/13/20134:31 PMPage 192014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
Actual Actual Actual Fu
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Account Code
9,549.63 8,160.14 14040253220042Communication
125.70 376.13 14040253220043Travel
- - 14040253220044Advertising
- - 14040253220048Repairs & Maintenance
2,324.10 10,339.09 14040253220049Miscellaneous
10,287.96 4,192.98 14040253220095Equipment Rental
18,462.00 7,065.48 14040253220195Equipment Rental-IT Systems
- - 14040253211091Interfund Services-Personnel
- - 14040253220091G/F Admin Overhead- -
822,850.16 721,173.83 12,768.00 Subtotal - -
34,329.63 (24,552.33) 7,994.88 Net Revenue in Excess of Expenditures (24,677.60) (2,619.62)
46,092.74 21,540.41 29,535.29 Estimated Ending Fund Balance 4,857.40 2,237.79
xFB percentage =1.7%0.8%
Lodging Tax Fund
29,162.98 23,530.96 36,188.00 Estimated Beginning Fund Balance71,571.00 85,216.41
Lodging Tax Fund - Revenues
161,088.78 175,211.60 174,698.72 15000031330000Hotel-Motel Tax180,000.00 180,000.00 161,064.90 175,211.60 175,392.03 15000031330001Lodging Tax - Stadium180,000.00 180,000.00
30,500.00 1,283.82 265.64 15000036711000Donations - Private- -
2.77 - - 15000036990000Miscellaneous Income- -
10.41 - 10.12 15000036111000Investment Interest161.93 161.93
352,666.86 351,707.02 350,366.51 Subtotal 360,161.93 360,161.93
Lodging Tax Fund - Expenditures
21,411.96 18,177.75 - 15015059774055Transfer-out (McCurdy Pavilion -- -
5,982.96 5,982.96 5,982.96 15015059776055Transfer-out (Interfund Sub-Mari - -
33,666.60 33,666.60 28,869.96 15015051830091General Fund O/H charges31,501.50 32,899.00
- - - 15015051830099Interfund Services & Charges- -
- - - 15015055730041Professional Services - Chambe 10,000.00 86,000.00
- - - 15015055730141Professional Services-PAW- -
190,607.61 209,212.64 182,412.65 15015055730241Professional Services-Other207,297.02 99,000.00
- - - 15015055730341Professional Services - Mason- -
- - - 15015055730441Professional Services - Public R - -
- - - 15015055730042Communications- -
- - - 15015055730044Advertising- -
- - - 15015055730144Advertising - Joint Marketing- 44,000.00
37,360.71 2,741.40 - 15015055730049Miscellaneous - Special Events- -
- - - 15015055730149Miscellaneous - Hood Canal Miti - -
69,269.04 69,269.04 97,718.04 15015059779055Transfer-out - Debt Service Fund 97,718.00 100,000.00
- - - 15015057690049Friends of Ft Worden- -
- -
358,298.88 339,050.39 314,983.61 Subtotal 346,516.52 361,899.00
(5,632.02) 12,656.63 35,382.90 Net Revenue in Excess of Expenditures 13,645.41 (1,737.07)
23,530.96 36,187.59 71,570.90 Estimated Ending Fund Balance 85,216.41 83,479.34
xFB percentage =23.7%23.2%
Fire Equipment Joint Maintenance Fund
Estimated Beginning Fund Balance
12/13/20134:31 PMPage 202014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
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Description Adopted Council Adopted
Account Code
Fire Equipment Joint Maintenance Fund-Revenues
- - 17000033825000Fire District 1,3 &6
- - 17000034830000Equipment Repair Charges
- - 17000036111000Investment Interest
- - - Subtotal - -
Fire Equipment Joint Maintenance Fund-Expenditures
- - 17000052650000Repairs & Maintenance- -
- - 17000059700000Fund transfer
Net Revenue in Excess of Expenditures - -
- - - Estimated Ending Fund Balance - -
Fire/EMS Fund
- (16,900.77) 10,472.36 Estimated Beginning Fund Balance39,707.00 19,557.00
Fire - Operations Revenues
- - - 17100039700000Transfer-In Ops Fire Equip Main- -
- 54,995.75 - 17100039725000Operating Transfer-in Contingen - - - - Operating Transfer-in General F- - 815,270.23 849,037.55 1,475,076.08 17100031110000Property Tax1,477,952.19 1,511,598.00 - 127,102.99 - 17100031373000Special Purpose Tax- -
- - - 17100039725001Equity Transfer-in- -
17107132130000Protective Licenses & Permits- -
17107133107400FEMA Training Grant- -
- - 17107133183505Assistance to Firefighters Grant- -
- - 17107133183500Assistance to Firefighters Grant- -
- - 17107133197005SAFER Grant- -
- - 17107133413005State Fire Marshall Grant- -
17107133822000Fire Control Serv-Test Pit- -
17107133826001Service Contract/Dist #1- -
17107133826003Service Contract/Dist#3- -
- - 17107133826006Service Contract/Dist #6- -
- - 17107134220000Fire Protection Services- -
- - 17107134240000Fire Inspection Fees- -
17107136700000Donations -Fire- -
- - 17107136990000Miscellaneous Receipts- -
- - 17100038110000Interfund Loan Proceeds- -
815,270.23 1,031,136.29 1,475,076.08 Subtotal 1,477,952.19 1,511,598.00
Fire - Operations Expenditures
- - 17107159422064Machinery & Equipment
17107152220011Salaries & Wages
17107152220012Overtime
17107152220014Volunteers
17107152220020Personnel Benefits
17107152220021Social Security
17107152220022Retirement
17107152220023Medical Insurance
17107152220024Industrial Insurance
17107152220025Unemployment17107152220026Uniforms17107152220027LIFE/AD&D/LTD Benefits17107152220028Misc Personnel Benefits
12/13/20134:31 PMPage 212014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
Actual Actual Actual Fu
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Account Code
17107152220029Pension Exp
17107152210091G/F Admin Overhead
17107152220030Supplies
17107152220031Office & Operating Supplies
17107152220032Fuel Consumed
17107152220035Small Tools & Minor Equipment
17107152220040Other Services and Charges
17107152220041Professional Services
17107152220042Communication
17107152220043Travel
17107152220044Advertising
17107152220045Operating leases
17107152220048Repairs & Maintenance
17107152220049Miscellaneous
17107152220091Interfund Services-Personnel
17107152240049Training
17107152250040Other Services and Charges17107152250045Operating Rentals & Leases17107152250046Insurance17107152250047Utility Services
17107152250048Repairs & Maintenance
17107152250090Interfund Payments for Service- -
17107152250095Equipment Rental- -
17107152250195Equipment Rental-IT Systems- -
832,171.00 828,230.36 830,486.00 17107152260051Intergovernmental Services1,486,782.19 1,511,598.00
617,078.50 17107152260151Intergovernmental Services Fire Lid Lift
- - 17107152640049Training- -
- - 17107159719002Transfer-out debt serv Firehall- -
- 179,995.76 - 17107159825050Intergovernmental Services-Deb 11,320.00 11,320.00
832,171.00 1,008,226.12 1,447,564.50 Subtotal 1,498,102.19 1,522,918.00
(16,900.77) 22,910.17 27,511.58 Department Revenue in Excess of Expenditures (20,150.00) (11,320.00)
EMS - Operations Revenues
400,893.13 727,131.65 729,479.59 17107231110001Property Tax -EMS732,267.00 610,000.00
- - 17107233400001State Grants - EMS Trauma- -
17107234250000EMS-CPR classes- -
- - 17107234260000Ambulance & Emergency Fees- -
- - 17107234260001PT Mill EMS Contract- -
17107234260002District 6 Contract- -
- - 17107236990000Miscellaneous Receipts- -
400,893.13 727,131.65 729,479.59 Subtotal 732,267.00 610,000.00
EMS - Operations Expenditures
17107259426064Machinery & Equipment- -
17107252220025Unemployment- -
17107252620011Salaries & Wages- -
17107252620012Overtime- -
17107252620014Volunteers- -
17107252620020Personnel Benefits- -
17107252620021Social Security- -
17107252620022Retirement- -
17107252620023Medical Insurance- -
17107252620024Industrial Insurance- -
17107252620025Unemployment- -
17107252620026Uniforms- -
17107252620027Life/AD&D/LTD Benefits- -
12/13/20134:31 PMPage 222014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
Actual Actual Actual Fu
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Account Code
17107252620028Misc Personnel Benefits- -
17107252620029Pension Exp- -
17107252620030Supplies- -
17107252620031Office & Operating Supplies- -
17107252620032Fuel Consumed- -
17107252620040Other Services and Charges- -
17107252620041Professional Services- -
17107252620042Communication- -
17107252620043Travel- -
17107252620045Operating leases- -
17107252620046Insurance- -
17107252620048Repairs & Maintenance- -
17107252620049Miscellaneous- -
17107252640049Training- -
17107252650040Other Services and Charges- -
17107252650045Operating Rentals & Leases- -
17107252650046Insurance- - 17107252650047Utility Services- - 17107252650048Repairs & Maintenance- - 17107252650095Equipment Rental- -
17107252690041Consulting Hospital Contract- -
400,893.13 722,668.69 727,756.11 17107252660051Intergovernmental Services732,267.00 610,000.00
17107258900002Bad Debt Expense- -
400,893.13 722,668.69 727,756.11 Subtotal 732,267.00 610,000.00
- 4,462.96 1,723.48 Department Revenue in Excess of Expenditures - -
(16,900.77) 27,373.13 29,235.06 Net Revenue in Excess of Expenditures (20,150.00) (11,320.00)
(16,900.77) 10,472.36 39,707.42 Estimated Ending Fund Balance 19,557.00 8,237.00
Fire/EMS Summary
815,270.23 1,031,136.29 1,475,076.08 Fire Revenues 1,477,952.19 1,511,598.00
400,893.13 727,131.65 729,479.59 EMS Revenues 732,267.00 610,000.00
1,216,163.36 1,758,267.94 2,204,555.67 Subtotal 2,210,219.19 2,121,598.00
832,171.00 1,008,226.12 1,447,564.50 Fire Expenditures 1,498,102.19 1,522,918.00 400,893.13 722,668.69 727,756.11 EMS Expenditures 732,267.00 610,000.00 1,233,064.13 1,730,894.81 2,175,320.61 Subtotal 2,230,369.19 2,132,918.00
(16,900.77) 27,373.13 29,235.06 Net Revenue in Excess of Expenditures (20,150.00) (11,320.00)
(16,900.77) 10,472.36 39,707.42 Estimated Ending Fund Balance 19,557.00 8,237.00
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Community Development Block Grant Fund
152,676.64 152,741.63 177,383.01 Estimated Beginning Fund Balance129,043.00 89,323.50
Historic District
Community Development Block Grant Fund - Revenues
12,506.82 48,638.20 13,375.74 19000033314020Comm Development Block Gran 10,000.00 10,000.00
415.95 253.18 268.83 19000036111000Investment Interest280.50 280.50
12,922.77 48,891.38 13,644.57 Subtotal 10,280.50 10,280.50
Community Development Block Grant Fund - Expenditures
12,857.78 24,250.00 61,984.67 19099955930049Housing and Community Service 50,000.00 50,000.00
Other CDBG Programs
12/13/20134:31 PMPage 232014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
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Community Development Block Grant Fund - Revenues
- - Federal Pass-through Grants- -
- -
Subtotal - -
Community Development Block Grant Fund - Expenditures
- - Federal Pass-through Grants- - - -
Subtotal - -
64.99 24,641.38 (48,340.10) Net Revenue in Excess of Expenditures (39,719.50) (39,719.50)
152,741.63 177,383.01 129,042.91 Estimated Ending Fund Balance 89,323.50 49,604.00
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System Development Charges Fund
715,660.10 809,379.70 904,127.33 Estimated Beginning Fund Balance941,793.00 1,091,138.70
System Development Charges Fund - Revenues
1,777.69 1,527.63 1,695.35 19500036111000Investment Interest1,345.70 1,345.70
70,616.00 42,874.00 48,853.00 19500038810010System Dev Chg City74,000.00 74,000.00
8,566.00 5,294.00 13,910.00 19500038810020System Dev Chg County5,000.00 10,000.00
55,478.00 41,958.00 46,620.00 19500038810030System Dev Chg Sewer69,000.00 69,000.00
136,437.69 91,653.63 111,078.35 Subtotal 149,345.70 154,345.70
System Development Charges Fund - Expenditures
- - - 19541158734000Residual Equity Trfr - Wtr- -
- - - 19541158735000Residual Equity Tfr- Swr- -
- - - 19541159734055Interfund Subsidies Water- -
- - - 19541159735055Interfund Subsidies Sewer- -
- - - 19541159738055Interfund Subsidies Storm- -
42,718.09 8,156.00 13,092.75 19541559734055Transfer-out CIP-Water- 107,000.00
- - 60,319.71 19541559735055Transfer-out CIP Sewer- 139,500.00
42,718.09 8,156.00 73,412.46 Subtotal - 246,500.00
93,719.60 83,497.63 37,665.89 Net Revenue in Excess of Expenditures 149,345.70 (92,154.30)
809,379.70 892,877.33 941,793.22 Estimated Ending Fund Balance 1,091,138.70 998,984.41
11,250.00 x
Community Services Fund
12,913.50 63,752.44 80,190.71 Estimated Beginning Fund Balance 27,595.00 958.62
Community Services Fund - Revenues
845,544.08 962,000.04 857,437.26 19900039779000Operating Transfer-in General F976,000.00 736,000.00
391,494.74 400,471.10 403,213.82 19900031110000Property Tax400,000.00 408,000.00
- 127,102.97 207,147.16 19900031373000Special Purpose Taxes229,285.71 235,000.00
1,000.00 - - 19900033345025Fed pass thru Grant NEA- -
120.00 146.89 - 19900036700001Donations- -
- 255.00 - 19900036990000Miscellaneous- -
2,146.80 - Settlements- -
12/13/20134:31 PMPage 242014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
Actual Actual Actual Fu
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Account Code
330.00 125.00 285.00 19900036990001Arts Comm Misc Income- -
1,238,488.82 1,492,247.80 1,468,083.24 1,605,285.71 1,379,000.00
Community Services Fund - Expenditures
- 1,428.38 460.53 19900057190041Non-profit professional services- -
16,029.14 15,233.59 19,182.51 19900051120041Arts Commission-Prof. Services19,600.00 19,600.00
40,000.00 40,000.00 10,000.00 19900055120041Welfare Services-Domestic Viole - -
16,666.65 14,333.30 - 19900055121041Welfare Services-Boiler Room- -
5,633.78 6,590.73 1,370.31 19900055122041Welfare Services-UGN Match- -
15,000.00 - - Welfare Services-BigBrotherBigS - -
45,000.00 33,750.00 - 19900055730041Tourism - Main Street- -
- - - 19900055731041Reserve,undesignated- -
88,500.00 125,500.00 58,499.99 19900057420041Recreation Services-YMCA Con- -
8,390.88 9,177.60 12,479.16 19900057414091Interfund Services-Personnel9,704.02 7,879.00
- 127,102.97 190,720.02 19900057550000Jefferson County-Parks&Rec Fa 229,285.71 235,000.00
- - - 19900058120000Interfund Loan Repayment - Tra271,526.60 -
- - - 19900058120082Interfund Loan Interest Pymnt- -
123,303.24 140,929.79 97,301.04 19900057430091G/F Admin Overhead82,508.00 77,991.70
358,523.69 514,046.36 390,013.56 Subtotal 612,624.33 340,470.70
879,965.13 978,201.44 1,078,069.68 Department Revenue in Excess of Expenditures 992,661.39 1,038,529.30
- City Facilities Department - Revenues
City Facilities Department - Expenditures
- 19909159418064Machinery & Equipment- -
- 130,881.31 19909151810011Salaries & Wages126,381.00 150,046.00
- 959.42 19909151810012Overtime2,500.00 2,500.00
- 10,012.55 19909151810021Social Security9,668.00 9,668.00
- 9,367.00 19909151810022Retirement10,079.00 12,068.00
- 33,346.54 19909151810023Medical Insurance36,976.50 43,064.00
- 2,804.33 19909151810024Industrial Insurance3,558.00 4,483.00
- 32.92 19909151810027Life/AD&D/LTD Benefits- 76.00
- 46.50 19909151810028Misc Employee Benefits- 100.00
- 1,297.67 19909151810029Pension Benefits1,298.00 1,298.00
- - 19909151810040Other Services and Charges- -
- 42,845.44 19909151810047Utility Services40,000.00 40,000.00
296.40 19909151810049Misc
- - 19909151810090Interfund Payments for Service- - - 8,905.86 19909151810095Equipment Rental -Fleet8,487.00 9,159.00 - - 19909151820040Other Services and Charges- - - 18,993.75 19909151820046Insurance19,118.00 19,118.00
- - 19909151830030Supplies- -
- 7,208.29 19909151830031Office & Operating Supplies10,500.00 10,500.00
- 1,009.40 19909151830035Small Tools- -
- - 19909151830040Other Services and Charges- -
- 2,269.29 19909151830041Professional Services-Janitorial2,500.00 2,500.00
- - 19909151830141Professional Services-Alarms- -
- 9,256.11 19909151830241Professional Services-Elevator10,100.00 10,100.00
- 6,877.44 19909151830042Communication6,000.00 6,000.00
- - 19909151830045Operating Rentals & Leases- -
- 16,473.73 19909151830048Repairs & Maintenance13,434.00 63,434.00
- - 19909152550049EOC - operations- -
- 4,059.66 19909151860095Equipment Rental - IT- 4,484.00
- 7,792.91 19909151830049Miscellaneous9,500.00 10,250.00
- - 314,736.52 Subtotal 310,099.50 398,848.00
12/13/20134:31 PMPage 252014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
Actual Actual Actual Fu
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Description Adopted Council Adopted
Account Code
- - (314,736.52) Department Revenue in Excess of Expenditures (310,099.50) (398,848.00)
Community Services Fund - Mountain View Campus Facilities Revenues
7,875.00 6,187.50 562.50 19911036240000Sublease Income - YMCA- 4,000.00
2,400.00 4,865.74 2,400.00 19911036250000Sublease Income - Food Bank2,400.00 2,400.00
- - Sublease Income - Farmers Mar - -
- - Sublease Income - - -
(200.00) - Facility Rent Deposit- -
40.00 584.00 Sublease Income - Short Term R - -
10,115.00 11,637.24 2,962.50 Subtotal 2,400.00 6,400.00
Community Services Fund - Mountain View Campus Facilities Expenditures
- 19911059476064Machinery & Equipment- -
- 19911059476063Other Improvements- -
- - 199110576800Salaries & Wages- -
- - 199110576800Overtime- -
- - 199110576800Personnel Benefits- -
- - 199110576800Social Security- -
- - 199110576800Retirement- -
- - 199110576800Medical Insurance- -
- - 199110576800Industrial Insurance- -
- - 199110576800Pension Benefits- -
- - 199110576800Unemployment- -
- - 199110576800Uniforms- -
- - 612.57 19911057680030Supplies5,000.00 5,000.00
71,801.30 109,756.04 103,697.68 19911057680031Office & Operating Supplies95,000.00 95,000.00
1,088.51 188.45 1,483.27 19911057680035Small Tools & Minor Equipment- -
- - - 19911057680040Other Services and Charges- -
- - 572.26 19911057680041Professional Services5,000.00 - - - 609.26 19911057680042Communication- - - 1,325.18 50.80 19911057680043Travel- - - - - 19911057680044Advertising- -
40,333.37 44,000.04 44,484.04 19911057680045Operating Rentals & Leases44,000.00 44,000.00
- - - 19911057680046Insurance- -
51,089.46 53,348.67 49,578.75 19911057680047Utility Services54,042.00 54,042.00
3,884.63 6,709.93 5,320.34 19911057680048Repairs & Maintenance33,000.00 10,000.00
597.63 - - 19911057680049Miscellaneous1,604.35 1,604.35
168,794.90 215,328.31 206,408.97 Subtotal 237,646.35 209,646.35
(158,679.90) (203,691.07) (203,446.47) Department Revenue in Excess of Expenditures (235,246.35) (203,246.35)
Community Services Fund - Parks Maintenance Revenues
7,230.00 8,215.00 11,570.00 19913236240000Facility Rentals - Short Term7,000.00 7,000.00
1,875.00 375.00 - 19913236700000Donations - Parks- -
(450.00) 1,450.00 1,562.50 19913238900000Parks Deposits- -
- - 19913239520000Parks - Restitution- -
8,655.00 10,040.00 13,132.50 Subtotal 7,000.00 7,000.00
Community Services Fund - Parks Maintenance Expenditures
907.50 - - 19913259476064Machinery & Equipment724.40 724.40
225.11 19913259476061Other Improvements- -
- - - 19913257680010Salaries and Wages- -
300,989.44 331,794.07 231,491.89 19913257680011Salaries & Wages147,844.00 132,717.00
12/13/20134:31 PMPage 262014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
Actual Actual Actual Fu
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Description Adopted Council Adopted
Account Code
- 651.87 - 19913257680012Overtime2,000.00 2,000.00
- - - 19913257680020Personnel Benefits- -
24,707.59 25,309.35 17,714.72 19913257680021Social Security11,218.00 10,153.00
16,810.68 19,542.95 15,797.69 19913257680022Retirement10,213.00 12,223.00
77,082.06 82,304.76 53,404.06 19913257680023Medical Insurance35,083.00 34,719.00
7,206.51 6,582.18 4,642.48 19913257680024Industrial Insurance3,305.00 3,372.00
2,205.75 2,785.00 2,056.13 19913257680029Pension Benefits1,038.00 1,038.00
- - 9,328.00 19913257680025Unemployment27,381.96 -
- - - 19913257680026Uniforms100.00 100.00
1,075.20 984.28 269.62 19913257680027Life/AD&D<D128.00 83.00
81.60 (41.57) 148.30 19913257680028Misc Emp Benefits1,113.00 1,073.00
- - - 19913257680030Supplies- -
18,704.26 20,299.11 17,150.02 19913257680031Office & Operating Supplies15,468.92 15,468.92
2,039.48 606.89 694.77 19913257680035Small Tools & Minor Equipment1,000.00 1,000.00
- - - 19913257680040Other Services and Charges- -
1,214.90 4,815.50 261.60 19913257680041Professional Services1,500.00 1,500.00
3,431.14 3,201.37 2,671.90 19913257680042Communication3,700.00 3,700.00 374.18 2,714.84 - 19913257680043Travel2,600.00 2,600.00 - 51.41 214.80 19913257680044Advertising100.00 100.00 92.50 - - 19913257680045Operating Rentals & Leases100.00 100.00
25,531.43 26,218.09 28,106.32 19913257680046Insurance28,500.00 28,500.00
24,967.59 26,569.21 23,192.12 19913257680047Utility Services26,000.00 26,000.00
4,661.70 2,949.75 2,978.80 19913257680048Repairs & Maintenance4,500.00 4,500.00
2,650.77 6,418.30 1,583.83 19913257680049Miscellaneous508.00 500.00
- - - 19913257680050Intergovernmental Services- -
- - - 19913257680051Intergovernmental Services- -
8,729.04 5,630.52 5,000.04 19913257680195Equipment Rental-IT Systems12,976.00 10,882.00
30,537.96 28,060.50 28,060.56 19913257680095Equipment Rental47,493.00 17,814.00
19913251707190Unemployment self insurance10,000.00
19913259700000Transfer -Out Capital275.60
554,001.28 597,448.38 444,992.76 Subtotal 384,869.88 320,867.32
(545,346.28) (587,408.38) (431,860.26) Department Revenue in Excess of Expenditures (377,869.88) (313,867.32)
Community Services Fund - Pool Revenues
- - - 19914033874000Rec Prog (Pool)- School Dist- -
- - - 19914036250000Rec Prog (Pool) - YMCA rentals- -
470.00 - - 19914036700000Donations- Pool- -
119,362.94 119,774.96 91,910.15 19914034730000Recreation Activity Fees -Pool102,000.00 125,000.00
119,832.94 119,774.96 91,910.15 Subtotal 102,000.00 125,000.00
Community Services Fund - Pool Expenditures
- - 195.82 19914059479064Machinery & Equipment900.00 900.00
157,661.85 201,240.75 180,744.12 19914057420011Salaries & Wages132,133.00 145,221.00
831.61 1,028.06 4,401.50 19914057420012Overtime2,500.00 2,500.00
- - - 19914057420020Personnel Benefits- -
12,115.98 15,304.37 14,040.04 19914057420021Social Security10,343.00 11,109.00
4,570.51 8,206.97 8,318.39 19914057420022Retirement4,518.00 7,356.00
21,875.90 18,716.76 18,039.21 19914057420023Medical Insurance15,060.00 31,899.00
7,152.66 9,405.11 8,343.05 19914057420024Industrial Insurance6,461.00 7,808.00
858.42 836.58 875.02 19914057420027Life/AD&D/LTD Benefits387.00 387.00
160.60 114.00 124.80 19914057420028Misc Employee Benefits30.00 -
- - - 19914057420029Pension Benefits277.93 277.93
- - 94.91 19914057420025Unemployment685.88 685.88
141.20 37.83 75.19 19914057420026Uniforms300.00 300.00
- - - 19914057420030Supplies- -
11,534.95 13,439.16 9,028.55 19914057420031Office & Operating Supplies5,500.00 8,000.00
12/13/20134:31 PMPage 272014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
Actual Actual Actual Fu
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Description Adopted Council Adopted
Account Code
3,520.94 3,391.54 1,854.96 19914057420035Small Tools & Minor Equipment2,500.00 2,500.00
- - 277.95 19914057420040Other Services and Charges- -
859.47 3,138.75 3,362.98 19914057420041Professional Services4,337.23 2,837.23
1,192.39 1,751.65 1,520.68 19914057420042Communication1,000.00 2,000.00
1,428.50 1,558.83 836.88 19914057420043Travel500.00 1,000.00
150.00 29.70 15.00 19914057420044Advertising100.00 100.00
91.02 - - 19914057420045Operating Rentals & Leases- -
7,703.98 8,335.62 7,875.33 19914057420046Insurance8,234.00 8,234.00
- 157.15 - 19914057420047Utility Services- -
11,384.15 3,195.72 14,404.17 19914057420048Repairs & Maintenance5,200.00 11,700.00
3,729.62 4,580.13 1,266.73 19914057420049Miscellaneous1,600.00 1,600.00
19914057420050Intergovernmental Services- -
19914057420051Intergovernmental Services- -
- - - 19914057420195Equipment Rental-IT Systems- 2,989.00
- - - 19914057420095Equipment Rental- -
246,963.75 294,468.68 275,695.28 Subtotal 202,567.04 249,404.04
(127,130.81) (174,693.72) (183,785.13) Department Revenue in Excess of Expenditures (100,567.04) (124,404.04)
Community Services Fund - Events Revenues
2,645.00 2,970.00 3,260.00 19913336990000Other Miscellaneous Revenues4,485.00 4,485.00
2,150.00 1,060.00 700.00 19913336990001Road closure sign deposit- -
4,795.00 4,030.00 3,960.00 4,485.00 4,485.00
- -
Community Services Fund - Events Expenditures - -
- - 19913357310011Salaries & Wages- -
- - 19913357310012Overtime- - - - 19913357310020Personnel Benefits- - - - 19913357310021Social Security- - - - 19913357310022Retirement- -
- - 19913357310023Medical Insurance- -
- - 19913357310024Industrial Insurance- -
- - 19913357310028Misc Employee Benefits- -
- - 19913357310029Pension Benefits- -
- - - 19913357310031Office & Operating Supplies- -
- - - 19913357310041Professional Services- -
- - - 19913357310042Communications- -
- - - 19913357310043Travel- -
2,764.20 - 1,036.06 19913357610049Miscellaneous- -
- - - 19913357310095Equipment Rental-IT Systems- -
2,764.20 - 1,036.06 Subtotal - -
2,030.80 4,030.00 2,923.94 Department Revenue in Excess of Expenditures 4,485.00 4,485.00
50,838.94 16,438.27 (52,834.76) Net Revenue in Excess of Expenditures (26,636.38) 2,648.59
63,752.44 80,190.71 27,355.95 Estimated Ending Fund Balance 958.62 3,607.21
xFB percentage =0.1%0.4%
Community Services Fund Summary
12,913.50 63,752.44 80,190.71 Estimated Beginning Fund Balance 27,595.00 958.62
1,238,488.82 1,492,247.80 1,468,083.24 Community Services General Operations - Revenues 1,605,285.71 1,379,000.00
- - - City Facilities - Revenues - -
10,115.00 11,637.24 2,962.50 Mountain View - Revenues 2,400.00 6,400.00
8,655.00 10,040.00 13,132.50 Parks Maintenance - Revenues 7,000.00 7,000.00
119,832.94 119,774.96 91,910.15 Pool - Revenues 102,000.00 125,000.00
4,795.00 4,030.00 3,960.00 City Events - Revenues 4,485.00 4,485.00
12/13/20134:31 PMPage 282014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
2010 2011 2012 2013 2014
Actual Actual Actual Fu
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Account Code
1,381,886.76 1,637,730.00 1,580,048.39 Subtotal 1,721,170.71 1,521,885.00
358,523.69 514,046.36 390,013.56 Community Services General Operations - Expenditur 612,624.33 340,470.70
- -314,736.52 City Facilities - Expenditures 310,099.50 398,848.00
168,794.90 215,328.31 206,408.97 Mountain View - Expenditures 237,646.35 209,646.35
554,001.28 597,448.38 444,992.76 Parks Maintenance - Expenditures 384,869.88 320,867.32
246,963.75 294,468.68 275,695.28 Pool - Expenditures 202,567.04 249,404.04
2,764.20 -1,036.06 City Events - Expenditures --
1,331,047.82 1,621,291.73 1,632,883.15 Subtotal 1,747,807.10 1,519,236.41
50,838.94 16,438.27 (52,834.76) Net Revenue in Excess of Expenditures (26,636.38) 2,648.59
63,752.44 80,190.71 27,355.95 Estimated Ending Fund Balance 958.62 3,607.21
General Government Debt Service Fund
(580.21) 41,607.74 113,580.78 Estimated Beginning Fund Balance 27,255.07 102.83
General Government Debt Service Fund - Revenues
146,907.17 149,925.08 101,811.48 20000031110000Property Tax 100,000.00 102,000.00
566.57 199.05 593.06 20000036111000Investment Interest 167.26 167.26
60,000.00 -- 20000036250000Lease Income - Fire Station --
(42,119.70) - 20000039700000Interfund Subsidy --
477,806.76 - 20000039510000Sale of Assets - Fire Station --
214,566.00 116,223.25 99,999.96 20000039719000Operating Tsfr- In 2012 Bond/RE 35,000.00 85,000.00
179,127.00 98,342.75 99,999.96 20000039719001Operating Trfr- 2003 Bond30,000.00 -
171,000.00 171,000.00 81,000.00 20000039719002Transfer-in debt/rent City Hall171,000.00 171,000.00
195,369.96 20000039719003PWTF Trans Loan Trfr In--
- -- 20000039719102Operating Trfr- 2008 Bond 20,000.00 -
174,870.00 174,870.00 - 20000039719202Transfer-in Streets 174,870.00 174,870.00
- -280,889.04 20000039722001Operating Transfer- In General F 405,803.00 405,803.00
-15,000.00 200000397 Operating Transfer- In Library Fu 15,000.00 15,000.00
- -- 20000039722002Operating Transfer- In StreetCIP 60,000.00 85,000.00
96,663.96 93,429.75 103,701.00 20000039774000Operating Transfers In, Lodging 97,718.00 100,000.00
1,043,700.70 1,239,676.94 978,364.46 Subtotal 1,109,558.26 1,138,840.26
General Government Debt Service Fund - Expenditures2,119.25 906.89 (193.00) 20000051423041Professional Services2,320.00 2,320.00 125,000.00 130,000.00 135,000.00 200000591190712002 Bond Principal--115,000.00 115,000.00 120,000.00 200000591191712003 Bond Principal 125,000.00 -
- -20000059122076Grant Anticipation Note Principa --
20,500.00 20,500.00 20,500.00 200000591430782003/2006 PWTF loan-principal --
-200000 2008 Bond Principal --
-200000 2010 Bond Principal --
-70,000.00 200000591195712012 Bond Principal 360,000.00 490,000.00
-- 20000059222081Grant Anticipation Note- Int --
-- 20000059100071Debt Service --
30,000.00 45,000.00 - 200000591192712005 Bond Principal --
- -- 20000059114078Local Loan Principal --
- -- 20000059114081Local Loan Interest --
19,355.12 16,849.08 - 20000059174071Debt Service 1991 Bond --
60,000.00 65,000.00 - 20000059176071Debt Service 1999 Bond --
20000059200083Interest on Long-Term External --
200 00059200084Local Loan Interest --
60,127.50 59,093.00 36,166.48 20000059219183Interest Long Term Debt 2005 --
- 157,851.72 166,647.50 20000059219071Interest on Long- Term Debt 201 166,648.00 166,648.00
12/13/20134:31 PM Page 29 2014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
Actual Actual Actual Fu
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Account Code
66,860.95 200000Interest on Long- Term Debt 201 137,192.50 135,033.00
206,695.00 198,817.50 102,111.25 20000059219083Interest Long Term Debt 02,034,625.00 -
340,925.00 340,925.00 340,925.00 20000059219383Interest Long Term Debt 2008340,925.00 340,925.00
2,060.88 - 20000059274083Interest Long-Term Debt '91 Bon - -
19,730.00 17,760.71 6,395.00 20000059276083Interest Long-Term Debt '99 Bon - -
1,001,512.75 1,167,703.90 1,064,413.18 Subtotal 1,136,710.50 1,134,926.00
42,187.95 71,973.04 (86,048.72) Net Revenue in Excess of Expenditures (27,152.24) 3,914.26
41,607.74 113,580.78 27,532.06 Estimated Ending Fund Balance 102.83 4,017.09
LID #1 Debt Service Fund - Revenues
264-000-387-000000Residual Equity Transfer- In
264-000-261-550000SPCL Assess/Interest & Pnlties
264-000-361-111000Investment Interest
264-000-361-550000SPCL Assess/Interest & Pnlties
264-000-368-000000Special Assessments/Principal
x
LID Debt Service Funds
34.82 Estimated Beginning Fund Balance - -
LID #1 Debt Service Fund - Expenditures
- - 26400058700000Residual Transfer - Out- -
26400059700000Transfers-Out
26477751423041Professional Services
26477759135073Spcl Assess Bond Principal
26477759235083Int on Long-Term External Debt
- 34.82 - Estimated Ending Fund Balance - -
LID Revenues
266-00036111000Investment Interest
266-00036150000Spcl Assess/Interest & Penalty266-00036800000Special Assess/Principal
20.46 Estimated Beginning Fund Balance - -
LID #2 Debt Service Fund - Expenditures
- - 26600058700000Residual Transfer - Out- -
- 20.46 - Estimated Ending Fund Balance - -
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Capital Improvement Fund
(171,765.76) (762,698.16) (485,548.77) Estimated Beginning Fund Balance (504,560.00) 4,990.23
Parks and General Projects - Revenues
- - 30100031730000Real Estate Excise Tax- -
111,354.47 86,223.14 87,936.28 30100031734000Real Estate Excise Tax (REET 1 145,000.00 -
- - - 30100031980000Penalties on RE Excise Tax- -
- - - 30100033402300DNR Grant- -
- - - 30100033402700PIF 450,000.00 -
223,076.47 - - 30100033400301State Grant -IAC Waveviewing G - - - - 50,930.49 30100033403011State Grants- - - - - 30100033406900State Grants -Other- - - - - 30100036111000Investment Interest- -
- - - 30100036250000Long Term Rentals- -
- - - 30100036700000Donations -Heritage Capital Fun211,000.00 -
- Library Foundation Donations- -
12/13/20134:31 PMPage 302014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
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Account Code
50,000.00 - - 30191038110000Interfund Loan Receipts- -
Operating Transfers-In Golf Cou18,187.58 -
- - 3010003970000008 Bond Proceeds- -
- 249,015.22 86,444.91 30195033397039FEMA Grant- -
41,502.54 12,846.49 30195033401800FEMA Grant - State Military Gra- -
765,955.46 181,852.83 3019503970000808 Bond Proceeds Hist dwntn202,476.13 -
- - 3019503970001010 Bond Proceeds Hist downtow 30,000.00 -
- 10 Bond Proceeds -General419,700.00
384,430.94 1,142,696.36 420,011.00 Subtotal 1,476,363.71 -
30190133300000F Street Fed Grants
30190133403800F Street State Grants
30190159530063F Street Improvements
30190159745055Reet Transfer- F Street
30190531730000Real Estate Excise Tax
30190533300000Federal Grants(Indirect)30190533403800State Grants30190536111000Investment Interest30190539511000Sale of Fixed Assets
30190559520061Land - Street Vacations
30190559530041Professional Services
30190559530063Other Improvements
30190559561063Other Improvements
30190559562063Pathways/Walkways
30190559565041Parking Plan
30190559419091G/F Admin Overhead
30190559530031Office & Operating Supplies
Street Projects
30190559700000Equity Transfer-in Street CIP Fund
Parks Projects-Expenditures
- - - 30191053220041Professional Services-Golf Stud- -
- - - 30191059476061Land Acquisition-- -
80.87 46,670.21 191,248.42 30191059476063Other Improvements158,000.00 25,000.00
- - - 30191059476064Furniture, Machinery & Equip- -
- - - 30191059476163Other Improvements-Golf Cours- -
639,539.50 13,289.98 - 30191059479063Waveviewing Gallery- -
225,574.68 - 30191059421062Cotton Building Remodel- -
99,304.92 - 30195059476063Waterfont Esplanade460,000.00 -
1,140,447.81 699,472.23 138,781.11 30195059476063Other Improvements-Downtown - - 85,416.45 30191059419091General Fund O/H Charges- - 13,878.11 30195059410091General Fund O/H Charges- 30191059479063Pool- -
187,928.93 4,667.03 18,764.54 30191059419091General Fund O/H Charges- -
2,067,302.03 1,075,090.58 362,672.18 Subtotal 618,000.00 25,000.00
(1,682,871.09) 67,605.78 57,338.82 Project Revenues in Excess of Expenditures 858,363.71 (25,000.00)
30192139110000GO Bond Proceeds
3019215921908402 Debt Issue Costs
30192159419062City Hall Remodel - Annex
Fire Bell Tower Renovation Project-Revenues
30192233400000Bell Tower State Grant- -
Fire Bell Tower Renovation Project-Expenditures
12/13/20134:31 PMPage 312014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
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Description Adopted Council Adopted
Account Code
30192259476063Other Improvements - Bell Towe - -
- - Project Revenues in Excess of Expenditures - -
Project Revenues in ExcOther Improve- City Hall Renov
Project Revenues in Excess of Expenditures
Project Revenues in Exc New Fire Hall
Project Revenues in ExcOther Improvements
General Government Projects
General Government Projects-Revenues
32,613.94 28,114.37 327,322.73 301 99933397047Indirect Federal Grant60,000.00 -
83,810.03 301 99936700001Library Donations
- 30199936990000Misc Revenue- -
13,931.10 Preserve America Grant155,000.00 -
- 30199933183050FEMA Grant- -
30199939700001REET #1 transfer -In50,000.00 1,775,799.81 50,000.00 3,036.79 301999397000082008 Bond Proceeds- - - 339,476.34 451,397.26 301999397000102010 Bond Proceeds257,000.00 - 5,376.40 403,130.40 - 30199939700005Transfer-in 2003 Bond proceeds - -
- - 30199939700003Transfer-in 2003 Bond proceeds - -
- IAC State Grants- -
30199939700004Transfer- In Library Architect Fee 30,186.52 -
- 14,400.34 30199938880000Prior Year Correction- -
1,813,790.15 834,652.21 879,967.15 Subtotal 502,186.52 50,000.00
General Government Projects-Expenditures
6,504.00 - - 30199959421062Land & Improvements-Police Sta - -
30199959476061Land- -
43,077.81 - - 30199959421061Other Improvements-way find & - -
- - - 30199959476061Other Improvements - NWMC P- -
- - - Multipurpose Building- -
139,128.69 - - 30199959476062Buildings350,000.00 -
150.90 - - 30199959476063Other Improvements- -
25,000.00 12,500.00 - 30199959873078Intergovernmental Loans-Comm - -
- - - 30199951410011Payroll Expense- -
- - - 30199951410012Overtime- -
- - - 30199951410021Social Security- -
- - - 30199951410022Retirement- -
- - - 30199951410023Medical- -
- - - 30199951410024Industrial Insurance- -
- 30199951410027Life/AD&D/LTD- - - - - 30199951410029Pension Benefits- - - 30199951423041Professional Services- - - 30199953220041Professional Services- -
- 30199953230041Professional Services- -
- 30199958700000Residual Equity Trfr -02 Bond- -
- - - 301999592190842003 Bond Issue Costs- -
30199959476031Office & Operating Supplies- -
30199959476041County for Larry Scott Trail- -
30199959476045Operating Rentals & Leases- -
30199959476063Vessel Removal - RR Trestle- -
249,579.40 257,049.32 679,136.59 30199959472062Library Expansion108,000.00 -
160,034.77 - 30199959476063Other Improvements215,000.00 -
- 30199959476049Miscellaneous- -
60,386.50 30199959479063Other Improve, Culture & Recrea - 20,000.00
12/13/20134:31 PMPage 322014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
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Description Adopted Council Adopted
Account Code
43,844.66 23,078.21 13,245.35 30199959419091General Fund O/H Charges21,500.00 -
(42,119.70) - 30199959700000Equity Transfer-out 2002 Bond- -
- 24,999.96 30199959719000Operating Transfer-out 2003 Bon 30,000.00 -
27,693.00 27,693.00 28,077.96 30199959719055Operating Transfer-out 2002 Bon - -
21,744.96 21,745.00 15,000.00 30199959719155Operating Transfer-out 1999 Bon - -
90,128.04 90,128.00 31,922.04 30199959719255Operating Transfer-out 2005 Bon - -
Operating Transfer-out 2010 Bon - -
Operating Transfer-out 2012 Bon 35,000.00 -
75,000.00 75,000.00 30199959719355Operating Transfer-out 2008 Bon 20,000.00 -
- 30199959745055Interfund Subsidies- -
- 105,880.71 30199959432091Engineering Interfund Services71,500.00 -
721,851.46 625,108.60 958,649.11 Subtotal 851,000.00 20,000.00
1,091,938.69 209,543.61 (78,681.96) Project Revenues in Excess of Expenditures (348,813.48) 30,000.00
(590,932.40) 277,149.39 (21,343.14) Net Revenue in Excess of Expenditures 509,550.23 5,000.00
(762,698.16) (485,548.77) (506,891.91) Estimated Ending Fund Balance 4,990.23 9,990.23
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Total Revenues
Total ExpendituresRevenues in Excess of Expenditures
Capital Improvement Fund - City Hall Renovation
0.59 0.59 - Estimated Beginning Fund Balance - -
City Hall Renovation Project-Revenues
30200033114020HUD-EDI-Special Projects Grant - -
30200033115090DOI-NPS-Save Amer Treas Gra- -
30200033400000State Grant- -
30200036111000Investment Interest- -
30200036990000Misc Revenue- -
30200036711000Donations - JC Historical Society - -
30200038110000Interfund loan receipts- - 30200038700001Transfer-in 2005 Bond- - 30200038700000Residual Eqty Transfer-in 02 Bo- - 302000391100002005 Bond Proceeds- -
302000391100002006 Bond Anticipation Note- -
30200039700000Equity Transfer-in- -
- - - Subtotal - -
City Hall Renovation Project-Expenditures
302921592190842002 Bond Issue Costs- -
30292159419062City Hall- -
30292158120079Interfund Loan Repayment- -
30292359476063City Hall Renovation- -
30299959225082Interfund Loan Interest-OGWS F - -
30299959700000Transfer-out City Hall Project- -
30299959419091G/F Admin Overhead- -
- - - Subtotal - -
- - Net Revenue in Excess of Expenditures - -
0.59 - - Estimated Ending Fund Balance - -
12/13/20134:31 PMPage 332014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
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Description Adopted Council Adopted
Account Code
Street Vacation Proceeds
Estimated Beginning Fund Balance 122,655.00 112,655.00
Street Vacation Proceeds Fund
30400036111000Investment Interest- -
- -
- -
Subtotal - -
- -
- -
30400059700000Proceeds transfer-out10,000.00 100,000.00
Subtotal 10,000.00 100,000.00
Net Revenue in Excess of Expenditures (10,000.00) -
Estimated Ending Fund Balance 112,655.00 12,655.00
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Street Capital Projects Fund
(1,501,030.73) (1,638,017.03) (550,179.16) Estimated Beginning Fund Balance (41,356.00) 66,694.00
Street Projects-Revenues - -
- - - 30500033404200CIF Grant - Sims Signal- -
46,337.18 203,147.96 - 30590033320205WSDOT-STPUS Grant30,000.00 310,000.00
1,518,900.64 71,577.16 - 30590033920205ARRA Upper Sims- -
241,305.85 500,000.00 - 30590033400000PIF- -
- (37,000.00) 172,675.82 3059003970001010 Bond Transfer 41,000.00
37,000.00 - 3059003970000808 Bond Transfer Upper Sims- -
- 7,500.00 30590533400000CIF Grant - -
- - 30590533404201WSDOT (H&LP) Grant - Sims S- -
- - 30590533406463WSDOT State Grant330,000.00 139,000.00
- - 30500036111000Investment Interest- -
- - 30500037900000ROW proceeds trfr- 100,000.00
- - 30590533300000Street Fed Grants- -
111,354.47 86,223.15 86,593.49 30590531730000Real Estate Excise Tax #2145,000.00 - 283,167.34 - 30590533300000Federal Grants -Indirect- - - - 129,523.80 30590533320020IndirectFed Hwy Admin Grant/DO - - 1,839,947.65 405,525.35 - 30590533403800TIB Grants-State293,000.00 987,000.00
- 30590536111000Investment Interest- -
- - - 30590533858000Planning Ft Worden Transpo Pl- -
55,000.00 16,827.00 30500036990000Miscellaneous Revenue- -
- - 30500038110000Interfund Loan Receipts- -
- - 30590539180003PWTF -2003 Transportation- -
30590539511000Sale of Fixed Assets - ROW- -
9,999.96 4,999.96 30590539700000Street Fund Operating Transfer-10,000.00 10,000.00
3,869.64 - 30590539700001Private Donations/Developer Co185,000.00 -
(74,000.00) 3,007.02 305905397000082008 Bond Proceeds- -
- 1,190,099.64 (51,343.02) 305950397000082008 Bond Ops Trfr(85,000.00) -
- 35,385.09 305950397000102010 Bond Ops Trfr -Downtown(46,500.00) -
30590539700002REET #2 transfer -In50,000.00
- 28,179.21 PIF - downtown- -
- - 305905SAFETEA-UA Grant- -
- 169,075.24 1,768,463.62 30595033397039FEMA40,000.00 -
294,743.91 30595033401800FEMA Military Dept7,000.00 -
- 556,200.00 61,800.00 30595033404200Public Works Board-Dept of Com - -
12/13/20134:31 PMPage 342014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
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Description Adopted Council Adopted
Account Code
4,520.62 30595036712000Capital Contribution
104,565.06 1,693,672.21 305905397000102010 Bond Transfer - in30,450.00
30599937900000Private Donations/Developer Co500.00 -
- 30590539180000PWTF Loan- -
4,072,882.73 3,345,311.84 4,160,650.45 Subtotal 980,450.00 1,596,000.00
Street Projects-Expenditures
30590559520061Land- Street Vacations- -
- - 30590059520061Roadway - Upper Sims Street va - -
5,286.97 - 30590559530041Professional Services- -
- - 30590059530041Prof Serv - Upper Sims- -
- 3,564.37 30590559530063Other Improvements-Roadway163,000.00 -
3,057,032.86 248,836.13 46,963.64 30590059530063Roadway - Upper Sims26,000.00 500,000.00
- - 30590059564063Traffic Control Devices - Upper S - -
7,348.07 32,069.86 218,326.35 30590559561063Other Improvements-Sidewalks515,000.00 676,000.00
- 2,846,537.94 30595059561063Sidewalks -Downtown Historic (W 5,000.00 -
3,788.72 2,052.68 9.72 30590559562063Pathways/Walkways- - - - 30590559564063Traffic Control Devices- - - - 30590559565041Parking Plan- - 7,626.00 1,045,420.01 30590559570063Streetscape- -
841,598.12 - 30595059570063Streetscape -Dwntwn- -
- 30590559530031Office & Operating Supplies- -
102,759.60 3,765.54 5,584.57 30590559419091G/F Overhead allocation- -
- 30500059700000Operating Transfer-out- -
143,058.03 124,951.07 30595059419091G/F Overhead allocation -downtown
5,301.69 778,707.35 2,289.00 30595059570063Sidewalks Downtown- -
179,127.00 - 99,999.96 30599959776099Operating Transfer-out 2003 & 2 60,000.00 -
Operating Transfer-out 2010 Bon - -
- 30590559819051Intergovenmental Services-OMW - -
- - 30591159530041Professional Services- -
67.00 30590059530061ROW Acquisition10,000.00 200,000.00
307,066.88 30599959532091Engineering Interfund PM servic93,400.00 220,000.00
4,209,869.03 2,257,473.97 3,651,796.13 Subtotal 872,400.00 1,596,000.00
(136,986.30) 1,087,837.87 508,854.32 Net Revenue in Excess of Expenditures 108,050.00 -
(1,638,017.03) (550,179.16) (41,324.84) Estimated Ending Fund Balance 66,694.00 66,694.00
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2008 Bond Construction Fund - non-appropriated bond construction fund
4,380,500.10 2,647,382.50 251,107.14 Estimated Beginning Fund Balance 117,208.10 -
2008 Bond Construction Fund
- - 308000391100002008 Bond Proceeds- -
5,682.21 203.10 252.26 30800036111000Investment Interest Income134.03 -
5,682.21 203.10 252.26 Subtotal 134.03 -
- - 30800059219084Debt Issue Costs- -
1,738,799.81 2,396,478.46 134,151.30 30800059700008Operating Transfer-out117,342.13 -
1,738,799.81 2,396,478.46 134,151.30 Subtotal 117,342.13 -
(1,733,117.60) (2,396,275.36) (133,899.04) Net Revenue in Excess of Expenditures (117,208.10) -
2,647,382.50 251,107.14 117,208.10 Estimated Ending Fund Balance 0.00 -
12/13/20134:31 PMPage 352014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
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Description Adopted Council Adopted
Account Code
2010 Bond Construction Fund - non-appropriated bond construction fund
- 3,842,353.41 3,045,443.22 Estimated Beginning Fund Balance 731,092.62 -
2010 Bond Construction Fund
3,841,693.75 - - 310000391100002010 Bond Proceeds- -
659.66 6,289.36 2,789.99 31000036111000Investment Interest Income557.38 -
3,842,353.41 6,289.36 2,789.99 Subtotal 557.38 -
- 1,164.00 - 31000059219084Debt Issue Costs- -
- 764,580.55 2,317,140.59 31000059700010Operating Transfer-out731,650.00
- 765,744.55 2,317,140.59 Subtotal 731,650.00 -
3,842,353.41 (759,455.19) (2,314,350.60) Net Revenue in Excess of Expenditures (731,092.62) -
3,842,353.41 3,082,898.22 731,092.62 Estimated Ending Fund Balance - -
3,045,443.00
3,045,443.22
Fire Station Construction Fund
(74,623.60) - Estimated Beginning Fund Balance - -
- -
Fire Station Construction Fund-Revenues - -
37100036111000Interest- -
37199933400000Loan Proceeds- -
37100036990000Miscellaneous Revenue- -
37199931730000Real Estate Excise Tax- -
37199933100000Fed Grant Proceeds- -
37199933183050FEMA Grant- -
37199936990000Miscellaneous- -
37199933400000Loan Proceeds- -
37199938900000Grant Anticipation Note- -
37199939700000Operating Transfer-In- -
37199939700002Operating Transfer-In- -
80,000.00 37199939510000Sale of Capital Assets- -
371999397000032003 Bond Transfer-In- -
80,000.00 - Subtotal - -
Fire Station Construction Fund-Expenditures5,376.40 37100059722000Operating Transfer-out Debt Ser - -
- - 37199959425041Professional Services- -
- - 37199959425061Land and Improvements- -
- - 37199959425062Buildings and Structures- -
- - 37199959425064Machinery and Equipment- -
37199959125076Principal Anticipation Note- -
37199959225084Interest Anticipation note- -
37199959219084Debt issue costs- -
5,376.40 - Subtotal - -
74,623.60 - Net Revenue in Excess of Expenditures - -
- - Estimated Ending Fund Balance - -
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Water/Sewer Utility
3,113,799.77 1,704,005.45 829,147.00 Estimated Beginning Fund Balance 820,704.00 1,036,474.99
12/13/20134:31 PMPage 362014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
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Description Adopted Council Adopted
Account Code
Water/Sewer Utility-Revenues
41100032210000Licenses & Permits
- - - 41100032240000Development Permit- -
20,780.00 15,874.68 900.00 41100032290000Licenses & Permits - Other- -
- - - 41100033400310Intergovernmental - DOE/DOH G - 38,000.00
- - - 41100038280010Intergov'tal Loan Proc-02SRF- -
- - - 41100034150000Maps and Publications- -
- - - 41100034160000Photocopying- -
- - - 41100034240000Protective Inspection Fees- -
- - - 41100034320000Engineering Fees & Charges- -
- - - 41100034320010Engineering Charges- Water- -
- - - 41100034320020Engineering Charges- Sewer- -
1,665,978.42 1,679,294.02 1,632,596.55 41100034340000Water Sales1,825,981.54 1,950,000.00
24,129.17 10,719.11 21,110.00 41100034340010Water Taps27,378.83 20,000.00
- - - 41100034340020Emergency Reserve- -
- - - 41100034340090Water Sales Tri-Area- -
2,204,454.45 2,225,112.17 2,246,805.18 41100034350000Sewer Service Charges2,280,000.00 2,280,000.00
84,027.38 69,260.53 55,384.83 41100034350010Septic Discharge Fees60,000.00 55,000.00
1,759.51 2,421.93 3,971.00 41100034380000Other Utility Fees & Charges2,122.83 2,122.83
27,051.28 25,517.99 25,178.95 41100034380010Biosolids Compost Fees21,228.32 22,000.00
60,870.21 55,612.68 59,162.03 41100034380011Yard Waste Fees70,000.00 58,000.00
2,788.80 2,387.52 2,015.44 41100034380020Wholesale Biosolids Compost F2,600.00 2,600.00
- 41100034581000Staff Time Chgs (Finance)- -
- 41100034914000Budgeting, Actg & Cons- - 15,760.26 2,365.58 946.49 41100036111000Investment Interest2,417.30 2,417.30 35,460.41 34,970.00 44,882.98 41100036250000Long term rents/leases44,000.00 44,000.00 3,241.64 831.99 331.17 41100036990000Misc Revenue Water/Sewer1,000.00 1,000.00
- - - 41100038620000Biosolids Sales Tax- -
- 92.31 - 41100038880000Prior Year Corrections- -
11,510.80 19,234.65 8,219.20 41100038900020W/S Pay-Back Collections12,014.15 12,014.15
- - - 41100038734001Residual Equity Trfr- SDC Wtr- -
- - - 41100038735001Residual Equity Trfr-SDC Sewer - -
- - - 41100039520000Insurance Proceeds- -
- - - 41100039734000Operating Trfrs SDC Water- -
- - 71,054.83 41100039734010Transfers in Bond Reserve Fund 5,626.00 -
- - 41100039735000Operating Transfers SDC-Sewer - -
- - 100,000.00 41100039711000Operating Transfers -In (Genera - -
- - - 4110003978000098 PWTF Loan- -
- 8,000.00 2,000.00 41100039510000Sale of Fixed Assets- -
41100039520000Insurance Proceeds56,561.00
41140433366468 EPA DOH Grant3,000.00 38,000.00
4,157,812.33 4,151,695.16 4,274,558.65 Subtotal 4,413,929.97 4,525,154.28
Utility Billing Division Expenses
- 2,789.84 - 41104259414064Machinery & Equipment3,000.00 3,000.00
209,798.29 213,575.81 229,004.10 41104251423011Salaries & Wages197,037.00 209,675.00
156.38 - 19.43 41104251423012Overtime2,000.00 2,000.00
16,238.66 15,625.95 17,000.07 41104251423021Social Security15,073.00 16,040.00
11,046.35 13,183.02 16,709.02 41104251423022Retirement10,379.00 19,311.00
43,820.43 52,442.99 56,841.98 41104251423023Medical Insurance52,974.00 56,973.00
827.04 883.69 859.40 41104251423024Industrial Insurance860.00 951.00
11,760.00 4,902.99 1,068.31 41104251423025Unemployment10,114.10 -
1,488.71 1,161.32 675.37 41104251423027Life/AD&D/LTD Benefits676.00 472.00
225.34 225.37 225.36 41104251423028Misc Personnel Benefits226.00 187.00
1,380.84 1,449.53 1,604.38 41104251423029Pension Benefits1,312.00 1,401.00
8,740.95 9,821.17 8,968.70 41104251423031Office & Operating Supplies10,000.00 10,000.00
12/13/20134:31 PMPage 372014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
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Description Adopted Council Adopted
Account Code
- - - 41104251423035Small Tools & Equipment250.00 250.00
7,555.03 9,669.13 28,038.78 41104251423041Professional Services40,628.00 40,628.00
24,110.34 20,011.81 22,294.10 41104251423042Communication25,000.00 25,000.00
80.88 - 553.03 41104251423043Travel100.00 500.00
- - - 41104251423044Advertising- -
- 41104251423047Public Utility Services- -
1,349.29 1,843.19 1,941.56 41104251423049Miscellaneous1,200.00 1,200.00
12,748.37 6,620.02 9,096.64 41104251423051Intergovernmental Prof Services 13,500.00 13,500.00
458.70 1,081.90 1,357.71 41104251440043Travel2,500.00 2,500.00
612.14 860.00 637.03 41104251440049Miscellaneous1,000.00 2,000.00
1,236.68 2,510.13 2,765.81 41104251450045Operating Rentals & Leases4,500.00 4,500.00
6,754.55 7,325.17 6,999.66 41104251450046Insurance7,254.00 7,254.00
33,138.85 15,384.99 15,108.11 41104251450048Repairs and Maintenance18,000.00 18,000.00
14,417.16 13,920.48 18,013.96 41104251414091Interfund Services-Personnel15,697.67 16,081.00
39,963.00 42,247.75 45,025.64 41104251410091General Fund O/H Charges- -
5,754.00 3,262.98 6,525.96 41104251414095Equipment Rental-IT Systems5,163.00 7,322.00
41104251707090Unemployment self insurance5,000.00 1,926.34 3,755.43 5,433.11 41104258900002Bad Debt Expense2,000.00 2,000.00 455,588.32 444,554.66 496,767.22 Subtotal 440,443.77 465,745.00
Water Distribution Operations Division Expenses
61,775.37 35,526.46 4,055.36 41140359434063Other Improvements150,000.00 150,000.00
- - 1,435.00 41140359434064Machinery & Equipment55,000.00 55,000.00
66,701.90 66,701.90 66,701.90 41140358234078Long Tern Debt Principal 2002 &119,333.58 119,333.58 4,335.62 4,002.11 3,668.60 41140359234083Long Term Debt Interest 2002 &4,801.69 7,739.00 23,000.04 22,250.04 21,500.04 41140359734055Interfund Subsidies-78 Bond21,500.00 21,500.00 310,363.56 316,917.84 304,281.68 41140353450011Salaries & Wages307,832.00 306,266.00
11,680.69 13,479.30 8,984.64 41140353450012Overtime15,000.00 15,000.00
23,984.35 25,275.35 23,964.85 41140353450021Social Security23,534.00 23,429.00
14,255.05 19,582.26 22,340.31 41140353450022Retirement23,752.00 28,207.00
66,023.63 62,797.54 65,239.00 41140353450023Medical Insurance75,938.00 79,748.00
3,872.93 6,379.54 6,076.48 41140353450024Industrial Insurance7,730.00 8,301.00
- - 1,119.92 41140353450025Unemployment- -
599.81 748.29 734.85 41140353450026Uniforms- 1,000.00
- - 98.75 41140353450027Life/AD&D/LTD Benefits- -
1,680.48 2,733.08 2,705.12 41140353450029Pension Benefits2,595.00 2,595.00
81,959.17 81,652.25 96,971.27 41140353410053External Taxes59,522.06 75,000.00
4,277.04 13,487.25 2,904.22 41140353410054Interfund Taxes15,000.00 15,000.00
130,826.04 133,140.87 112,460.28 41140353410091General Fund O/H Charges- -
341,857.87 292,923.37 76,879.80 41140353410191PW Adm O/H Charges86,642.83 86,642.83
- - 3,321.99 41140353420041Contract Engineering- -
51,774.64 45,466.46 37,238.72 41140353450031Office & Operating Supplies63,000.00 63,000.00
- 413.64 - 41140353450032Fuel Consumed- -
5,070.85 2,522.42 5,003.10 41140353450035Small Tools & Minor Equip5,000.00 5,000.00
1,430.88 953.92 3,394.71 41140353450041Professional Services5,000.00 5,000.00
3,484.17 3,402.96 3,200.08 41140353450042Communication3,000.00 3,000.00
1,391.04 1,333.38 - 41140353450043Travel3,000.00 3,000.00
239.00 328.35 290.40 41140353450044Advertising280.00 280.00
882.49 877.49 874.89 41140353450045Operating Rentals & Leases- - 15,895.39 17,300.73 16,892.96 41140353450046Insurance17,317.00 17,317.00 7,225.89 8,107.60 6,451.27 41140353450047Public Utility Services7,000.00 7,000.00 162.44 6,190.91 4,453.97 41140353450048Repairs & Maintenance3,762.10 3,762.10
5,827.67 4,095.83 3,235.37 41140353450049Miscellaneous5,000.00 5,000.00
- - 41140353450051Intergovernmental Prof Serv- -
63,117.96 69,567.00 69,567.00 41140353450095Equipment Rental66,164.00 35,355.00
- - - 41140353450195Equipment Rental-IT Systems- 3,493.00
12/13/20134:31 PMPage 382014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
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Account Code
- - 54,166.62 41140353490049Contribution to Main Street Prog50,000.00 50,000.00
1,315.82 8,628.95 - 41140358900049LATECOMER PAYBACK7,043.88 7,043.88
- 325,521.68 100,206.37 41140359734000Operating Transfer-out (CIP Wa-
50,000.00 50,000.00 50,000.00 41140359734001Operating Transfer-out (Transm.50,000.00 50,000.00
- - - 41140359741100Transfer Out- BCD Spec Proj- -
1,355,011.79 1,642,308.77 1,180,419.52 Subtotal 1,253,748.14 1,253,012.39
Water Quality Operations Division Expenses
- - - 41140459434064Machinery & Equipment6,000.00 6,000.00
44,718.02 44,718.02 44,718.02 41140458234078Long Term Debt Principal 98 &58,872.61 173,425.00
4,024.62 3,577.44 3,130.26 41140459234083Long Term Debt interest 98 PW 3,672.84 14,722.00
42,455.04 - - 41140459734055Interfund Subsidies - W/S 1998 - -
80,512.08 69,262.33 44,483.84 41140453480011Salaries & Wages31,731.00 48,380.94
- - 615.77 41140453480012Overtime1,000.00 1,000.00
5,901.90 5,266.18 3,348.65 41140453480021Social Security2,427.00 3,701.14
4,086.03 4,334.55 2,905.73 41140453480022Retirement2,468.00 2,991.96
13,310.64 13,998.57 8,605.74 41140453480023Medical Insurance8,451.00 8,449.00
1,127.45 1,089.53 704.98 41140453480024Industrial Insurance773.00 1,660.27
- - 254.50 41140453480026Uniforms300.00 300.00
1,197.01 754.52 206.03 41140453480027Life/AD&D/LTD Benefits139.00 137.00
98.96 359.09 120.37 41140453480028Misc Personnel Benefits50.00 50.00
- - 129.79 41140453480029Pension Benefits130.00 130.00
59,754.33 79,060.18 80,750.08 41140453480031Office & Operating Supplies75,000.00 75,000.00
- - - 41140453480032Fuel Consumed100.00 100.00 201.62 - 1,116.41 41140453480035Small Tools & Minor Equip36,000.00 1,000.00 28,886.60 16,075.00 6,102.85 41140453480041Professional Services20,000.00 32,200.00 5,585.22 5,212.87 5,507.66 41140453480042Communication7,675.00 7,675.00
84.95 4.00 251.30 41140453480043Travel750.00 750.00
224.10 - - 41140453480044Advertising1,000.00 1,000.00
- - - 41140453480045Operating Rentals & Leases3,377.00 100.00
16,329.41 17,537.81 18,041.56 41140453480046Insurance18,218.00 18,218.00
8,753.74 8,263.39 7,413.60 41140453480047Public Utility Services13,000.00 13,000.00
12,950.77 10,145.95 6,414.63 41140453480048Repairs & Maintenance40,000.00 40,000.00
36,410.16 31,489.34 18,049.07 41140453480049Miscellaneous41,600.00 41,600.00
1,936.00 14,136.00 15,006.00 41140453480051Intergovernmental Prof Serv12,730.00 24,000.00
41,750.76 38,472.60 34,110.60 41140453480191General Fund O/H Charges- -
- - - 41140453480295Equipment Rental-IT Systems- 3,773.00
21,002.04 21,012.00 21,012.00 41140453480095Equipment Rental16,209.00 17,071.00
Land purchase
431,301.45 384,769.37 322,999.44 Subtotal 401,673.45 536,434.31
Waste Water Treatment Operations Division Expenses
13,985.03 62,271.67 13,869.39 41140559435064Machinery & Equipment- -
564,045.00 - - 41140559735055Interfund Subsidies - W/S 1998 - -
197,926.67 204,170.24 195,532.84 41140553580011Salaries & Wages195,255.00 210,940.00
535.82 461.93 1,843.64 41140553580012Overtime1,000.00 1,000.00
15,904.52 15,467.83 14,831.79 41140553580021Social Security14,937.00 16,137.00
10,540.84 12,583.16 14,202.87 41140553580022Retirement15,572.00 19,428.00
39,913.97 40,012.43 41,595.76 41140553580023Medical Insurance48,161.00 52,424.00
3,947.86 3,822.22 3,846.19 41140553580024Industrial Insurance4,553.00 5,543.00
293.19 108.59 108.59 41140553580026Uniforms600.00 600.00
103.64 242.54 112.84 41140553580027Life/AD&D/LTD Benefits116.00 206.00
12.60 37.78 89.49 41140553580028Misc Personnel Benefits30.00 51.00
865.00 1,557.00 1,535.55 41140553580029Pension Benefits1,557.00 1,557.00
- - - 41140553510053External Taxes- -
32,395.58 57,116.86 18,760.65 41140553510054Interfund Taxes25,000.00 25,000.00
12/13/20134:31 PMPage 392014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
2010 2011 2012 2013 2014
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Account Code
56,967.09 40,941.30 49,533.32 41140553580031Office & Operating Supplies70,000.00 117,000.00
- 250.00 - 41140553580032Fuel Consumed 250.00 250.00
136.90 342.48 173.78 41140553580035Small Tools & Minor Equip 500.00 500.00
327.30 308.00 1,108.00 41140553580041Professional Services 9,250.00 500.00
2,670.10 2,566.06 2,718.01 41140553580042Communication 3,000.00 3,000.00
125.00 11.10 - 41140553580043Travel -2,109.00
- -54.00 41140553580044Advertising 100.00 100.00
- -- 41140553580045Operating Rentals & Leases 250.00 250.00
23,948.46 24,774.62 26,605.87 41140553580046Insurance 26,864.00 26,864.00
113,858.39 115,159.48 111,822.11 41140553580047Public Utility Services 120,000.00 120,000.00
5,116.74 7,514.26 15,297.36 41140553580048Repairs & Maintenance 86,000.00 13,000.00
15,403.57 18,403.34 13,555.68 41140553580049Miscellaneous 14,000.00 15,500.00
115,275.12 64,449.67 68,132.04 41140553580091General Fund O/H Charges --
15,437.04 25,058.04 25,058.04 41140553580095Equipment Rental 19,637.00 7,739.00
15,342.96 7,759.50 15,519.00 41140553580195Equipment Rental-IT Systems11,543.00 13,338.00
45,833.34 41140553590049Contribution to Main Street Prog50,000.00 50,000.00
132,652.34 43,504.38 111,648.24 41140559735000Operating Transfer-out (CIP Sew 43,000.00 86,000.00 1,377,730.73 748,894.48 793,388.39 Subtotal 761,175.00 789,036.00
Waste Water Collections Operations Division Expenses
8,721.81 58,981.27 47,607.93 41140659435063Other Improvements50,000.00 50,000.00
45,846.30 -17,762.12 41140659435064Machinery & Equipment 12,000.00 20,000.00
155,713.36 156,328.29 156,952.49 41140658235078Intergovernmental Loan Principa 157,586.00 158,229.00
19,347.63 17,860.37 16,363.84 41140659235083Intergovernmental Interest on De 14,858.00 13,343.00 158,504.99 167,497.75 143,669.53 41140653550011Salaries & Wages141,203.00 155,273.00 1,765.66 2,228.04 1,607.34 41140653550012Overtime4,450.00 4,450.00 13,057.71 12,886.54 10,988.96 41140653550021Social Security10,802.00 11,878.00 8,993.93 10,380.42 10,371.03 41140653550022Retirement11,261.00 14,301.00
40,991.31 32,710.59 30,505.29 41140653550023Medical Insurance35,301.00 38,732.00
3,826.26 3,003.06 2,798.04 41140653550024Industrial Insurance3,344.00 4,115.00
- -- 41140653550025Unemployment --
173.75 -- 41140653550026Uniforms 400.00 400.00
310.97 242.52 112.81 41140653550027Life/AD&D/LTD 116.00 200.00
37.75 37.80 198.00 41140653550028Misc Personnel Benefits 30.00 50.00
878.51 1,245.54 1,109.49 41140653550029Pension Benefits 1,116.00 1,116.00
124,515.36 122,806.67 83,036.76 41140653510091General Fund O/H Charges --
472,089.55 404,513.24 106,167.36 41140653510191PW Adm O/H Charges 119,649.62 119,649.62
- -3,321.99 41140653520041Contract Engineering --
27,943.30 18,822.35 30,275.21 41140653550031Office & Operating Supplies 39,000.00 39,000.00
289.11 240.24 446.31 41140653550035Small Tools & Minor Equip 900.00 900.00
5,106.00 -128.00 41140653550041Professional Services 500.00 500.00
6,917.28 6,704.30 3,827.19 41140653550042Communication 10,000.00 10,000.00
1,018.40 -- 41140653550043Travel -2,070.00
23.00 61.04 - 41140653550044Advertising --
882.50 877.54 874.94 41140653550045Operating Rentals & Leases 1,620.00 1,200.00
24,939.78 27,168.40 27,367.54 41140653550046Insurance 27,744.00 27,744.00
415.16 (27.48) 3,459.26 41140653550048Repairs & Maintenance 700.00 12,000.00
3,422.05 4,099.56 4,363.61 41140653550049Miscellaneous 4,600.00 4,180.00
45,703.78 48,274.69 58,287.68 41140653510053External Taxes 26,500.00 26,500.00 128,733.00 128,262.96 128,262.96 41140653550095Equipment Rental 108,058.00 131,748.00 - --41140653550195Equipment Rental-IT Systems -1,495.00 14,473.29 14,084.76 13,409.37 41140653580047Utility Services 17,400.00 17,400.00 20,213.78 14,311.30 564.20 41140658900049Latecomer Payback - Sewer --
1,334,855.28 1,253,601.76 903,839.25 Subtotal 799,138.62 866,473.62
Biosolids Operations Division Expenses
12/13/20134:31 PM Page 40 2014 Adopted Budget
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201020112012 20132014
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Description Adopted Council Adopted
Account Code
- - - 41140753559464Machinery & Equipment- -
147,482.65 141,443.67 137,306.04 41140753580011Salaries & Wages140,414.00 152,312.00
- - - 41140753580012Overtime1,000.00 1,000.00
10,909.48 10,820.47 10,506.12 41140753580021Social Security10,739.00 11,652.00
7,260.59 8,711.04 9,829.96 41140753580022Retirement10,935.00 14,028.00
24,786.09 27,842.40 28,547.96 41140753580023Medical Insurance33,036.00 36,340.00
1,010.67 2,662.05 2,768.53 41140753580024Industrial Insurance3,130.00 3,866.00
271.00 261.65 318.26 41140753580026Uniforms400.00 400.00
310.92 242.53 112.77 41140753580027Life/AD&D/LTD Benefits116.00 200.00
37.83 37.80 69.68 41140753580028Misc Personnel Benefits30.00 50.00
346.00 1,038.00 1,038.12 41140753580029Pension Benefits1,038.00 1,038.00
11,537.76 14,879.31 7,604.44 41140753580031Office & Operating Supplies30,000.00 30,000.00
20.66 13,107.96 11,500.47 41140753580032Fuel Consumed8,000.00 8,000.00
216.11 176.38 57.63 41140753580035Small Tools & Minor Equip500.00 500.00
337.90 980.89 2,882.00 41140753580041Professional Services2,000.00 2,000.00
1,006.76 1,166.09 1,224.57 41140753580042Communication1,000.00 1,000.00
12.00 8.00 9.00 41140753580043Travel1,000.00 1,000.00 571.28 89.10 89.10 41140753580044Advertising200.00 200.00 - - - 41140753580045Operating Rentals & Leases- - 4,914.47 5,192.51 5,201.20 41140753580046Insurance5,341.00 5,341.00
9,718.18 8,106.60 8,639.85 41140753580047Utility Services12,000.00 12,000.00
18,348.02 22,419.55 37,647.24 41140753580048Repairs & Maintenance40,000.00 40,000.00
11,461.78 12,959.78 8,613.96 41140753580049Miscellaneous13,500.00 14,500.00
47,069.76 41,354.50 42,900.84 41140753580091General Fund O/H Charges- -
- - - 41140753580195Equipment Rental-IT Systems- 1,998.00
157,974.96 117,050.04 117,050.04 41140753580095Equipment Rental91,914.00 31,668.00
455,604.87 430,550.32 433,917.78 Subtotal 406,293.00 369,093.00
Water Resources Division Expenses
77,692.84 76,226.87 97,417.65 41141053450011Salaries & Wages95,253.00 96,620.00
- - 1,847.18 41141053450012Overtime1,000.00 1,000.00
5,852.94 5,733.02 7,289.48 41141053450021Social Security7,282.00 7,391.00
4,047.77 4,702.59 6,987.28 41141053450022Retirement6,801.00 8,899.00
15,278.72 16,609.32 22,096.50 41141053450023Medical Insurance25,353.00 25,348.00
1,052.62 1,178.70 1,880.55 41141053450024Industrial Insurance2,319.00 2,490.00
1,160.21 905.04 420.74 41141053450027Life/AD&D/LTD Benefits418.00 412.00
233.94 233.98 163.44 41141053450028Misc Personnel Benefits149.00 149.00
- - 389.27 41141053450029Pension Benefits389.00 389.00
51.03 41141053450049Miscellaneous966.00
10,501.68 10,799.10 13,127.40 41141053410091General Fund O/H Charges- -
115,820.72 116,388.62 151,670.52 Subtotal 138,964.00 143,664.00
Divisions Expense Summary:
455,588.32 444,554.66 496,767.22 042Utility Billing440,443.77 470,671.77
1,355,011.79 1,642,308.77 1,180,419.52 403Water Distribution1,253,748.14 1,218,677.14
431,301.45 384,769.37 322,999.44 404Water Quality398,396.45 361,605.45 1,377,730.73 748,894.48 793,388.39 405Wastewater Treatment761,175.00 756,016.00 1,334,855.28 1,253,601.76 903,839.25 406Wastewater Collection799,138.62 780,410.62 455,604.87 430,550.32 433,917.78 407Biosolids406,293.00 399,263.00
115,820.72 116,388.62 151,670.52 410Water Resources138,964.00 134,130.00
5,525,913.16 5,021,067.98 4,283,002.12 All Divisions Subtotal 4,198,158.98 4,120,773.98
(1,368,100.83) (869,372.82) (8,443.47) Net Revenue in Excess of Expenses 215,770.99 404,380.30
12/13/20134:31 PMPage 412014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
Actual Actual Actual Fu
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1,745,698.94 834,632.63 820,703.53 Estimated Ending Fund Balance 1,036,474.99 1,440,855.29
829,147.00 x
Fund Balance reserve =23.5%31.8%
Stormwater Fund
542,413.95 497,892.12 489,677.64 Estimated Beginning Fund Balance 384,787.87 248,460.71
Stormwater Fund-Revenues
- - - 41200033400270IAC Urban Wildlife Corridor- -
- - - 41200034240000Protective Inspection Fees- -
1,600.00 1,200.00 - 41200034320000Engineering Fees & Charges2,000.00 2,000.00
516,680.78 519,997.55 520,015.62 41200034383000Storm Drainage Fees & Charges 528,870.46 514,870.46
- - - 41200034383010Stormwater Res Cap Chg- -
- - - 41200034581000Staff Time Chgs (Finance)- -
1,346.59 819.61 761.74 41200036111000Investment Interest1,395.09 1,395.09
- - - 41200036990000Miscellaneous Receipts- -
- - - 41200038880000Prior Year Correction- - 519,627.37 522,017.16 520,777.36 Subtotal 532,265.55 518,265.55
Stormwater Fund-Expenses
- - - 41250159438061Land- -
- - - 41250159438063Other Improvements5,000.00 5,000.00
- - - 41250158238078Intergovernmental Loan Principa - -
190,501.09 195,377.36 198,854.60 41250153838011Salaries & Wages195,673.00 183,711.00 2,503.47 2,983.20 2,089.74 41250153838012Overtime3,750.00 3,750.00 14,593.27 15,071.84 15,193.11 41250153838021Social Security14,969.00 14,054.00 9,335.34 12,107.46 14,343.50 41250153838022Retirement15,605.00 16,920.00
45,675.03 39,478.02 42,900.43 41250153838023Medical Insurance49,651.00 49,444.00
2,651.67 3,678.29 3,934.42 41250153838024Industrial Insurance4,696.00 5,147.00
- - - 41250153838025Unemployment- -
400.00 175.38 185.70 41250153838026Uniforms600.00 600.00
155.46 121.31 112.83 41250153838027Life/AD&D/LTD Benefits116.00 -
18.90 18.87 30.28 41250153838028Misc Personnel Benefits30.00 -
1,075.98 1,608.98 1,598.46 41250153838029Pension Benefits1,609.00 1,609.00
5,795.33 1,606.67 6,180.76 41250153838031Office & Operating Supplies7,000.00 7,000.00
- 576.18 305.67 41250153838041Professional Services- -
- - - 41250153838043Travel- 919.00
9,216.01 10,012.11 9,719.83 41250153838046Insurance9,991.00 9,991.00
342.85 332.11 334.11 41250153838047Utility Services400.00 400.00
3,999.80 6,337.26 1,604.00 41250153838048Repairs & Maintenance4,100.00 4,100.00
2,006.53 3,293.75 1,279.42 41250453838049Miscellaneous- -
8,749.60 9,628.12 11,140.32 41250153838053External Taxes6,000.00 6,000.00
60.03 - - 41250153838054Interfund Taxes2,000.00 2,000.00
76,584.12 61,136.76 70,443.00 41250153838091General Fund O/H Charges- -
107,590.76 92,189.87 24,195.84 41250153838191PW Adm & Eng Fund O/H Charg 27,268.53 27,268.53
- - 41299959432091Engineering Capital PM Services 95,000.00 70,000.00
80,346.96 71,917.98 71,918.04 41250153838095Equipment Rental67,364.00 55,448.00
- - - 41250153838195Equipment Rental-IT Systems- 1,886.00
- - 1,660.99 41250153839041Contract Engineering- - - - 41250159741200Transfer Out- BCD Spec Proj- - - 41291259438063Capital Exp -Storm- - - 41299938280000SRF Loan proceeds- -
2,547.00 2,580.12 2,748.84 41250153838191Interfund Services-Personnel2,770.18 2,576.00
- - 135,609.38 41299959438063Other Improvements155,000.00 90,000.00
12/13/20134:31 PMPage 422014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
2010 2011 2012 2013 2014
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9,283.88 41299959432091Engineering Capital PM Services --
41299953230041Professional Services --
41299959438031Office & Operating Supplies --
41299959438042Communication --
--
564,149.20 530,231.64 625,667.15 Subtotal 668,592.71 557,823.53
(44,521.83) (8,214.48) (104,889.79) Net Revenue in Excess of Expenses (136,327.16) (39,557.98)
497,892.12 489,677.64 384,787.85 Estimated Ending Fund Balance 248,460.71 208,902.73
xFB percentage =46.7%46.3%
Utility Construction Fund
2,292.29 3,384.47 3,384.47 Estimated Beginning Fund Balance -252,369.43
Undesignated CIP Project Revenues
- -- 41500036111000Interest Income 369.43 369.43
- -- 41500038110000Revenue Bond-Financing 208,000.00 537,500.00
- -- Subtotal 208,369.43 537,869.43
Water CIP Projects-Revenues
- -- 41592238280002OGWS - FEMA - PWTF loan815,000.00 -
- -- 41592536990000Misc Receipts-Water Capital --
- 325,521.68 100,206.37 41592539734000Operating Transfer-in from Wate --
42,718.09 8,156.00 13,092.78 41592539734001Operating Transfer-in from SDC -107,000.00
268,937.17 41592539180012PWTF Loan proceeds 1,671,000.00 2,976,500.00
- OGWS transfer in 1,800,000.00 220,000.00
Water Capital Surcharge 80,000.00 240,000.00
42,718.09 333,677.68 382,236.32 Subtotal 4,366,000.00 3,543,500.00
Water CIP Projects-Expenses
33,994.78 303,343.54 220,380.62 41592559434063Other Improvements- Water3,720,000.00 3,177,000.00
4,930.76 -41590059434063Other Improvements -Wtr Upper -75,000.00
3,892.55 30,334.14 21,129.64 41592553410091General Fund O/H Charges 337,000.00 227,150.00
71,625.63 Engineering PM Services 232,000.00 365,000.00 42,818.09 333,677.68 313,135.89 Subtotal 4,289,000.00 3,844,150.00 (100.00) -69,100.43 Project Revenues in Excess of Expenditures 77,000.00 (300,650.00)
Sewer CIP Projects-Revenues
Sewer Capital Surcharge 40,000.00 120,000.00
- -- 41593036990000Misc Receipts-Sewer Capital --
-41593238280000PWTF Loan Proceeds - 2002 --
-- 41599938280001PWTF Loan Proceeds - 2001 --
-- Utility Local Improvement Distric --
132,652.34 43,504.38 111,648.24 41593039735000Operating Transfer-in from Sewe 110,000.00 86,000.00
- -60,319.71 41593039735001Operating Transfer-in from SDC -139,500.00
132,652.34 43,504.38 171,967.95 Subtotal 150,000.00 345,500.00
Sewer CIP Projects-Expenses
119,509.24 39,549.43 208,541.88 41593059435063Other Improvements - Sewer130,000.00 180,000.00
41590059435063Other Improvements - Sewer Up -75,000.00
11,950.92 3,954.95 20,854.17 41593053510091General Fund O/H Charges 13,000.00 17,850.00
15,056.49 Engineering PM Services 40,000.00 85,000.00
131,460.16 43,504.38 244,452.54 Subtotal 183,000.00 357,850.00
1,192.18 -(72,484.59) Project Revenues in Excess of Expenditures (33,000.00) (12,350.00)
12/13/20134:31 PM Page 43 2014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
2010 2011 2012 2013 2014
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1,092.18 -(3,384.16) Net Revenue in Excess of Expenditures 252,369.43 224,869.43
3,384.47 3,384.47 0.31 Estimated Ending Fund Balance 252,369.43 477,238.86
OGWS Transmission Pipeline Trust Fund
3,490,676.50 3,027,766.33 3,194,677.47 Estimated Beginning Fund Balance 3,194,710.00 1,540,761.61
OGWS Transmission Pipeline Trust Fund-Revenues
18,397.65 5,880.26 5,478.69 41700036111000Investment Interest4,598.30 4,598.30
- 31,440.00 - 41700036140000Interfund Loan Investment Intere --41700036300000Insurance Recoveries and Prem --41700038400000Sale of Investments --- 375,000.00 - 41700038120000Interfund Loan Repayments-Gen --
- -Interfund Loan Repayments-Gen 33,426.71 33,426.71
- -- 41700038121000Interfund Loan Repayments-Com 271,526.60 -
50,000.00 50,000.00 50,000.00 41700039734000Transfers-In (Water)50,000.00 50,000.00
- -384,037.81 FEMA grant (Ciy Lake)--
- -198,567.88 PWTF loan proceeds --
68,397.65 462,320.26 638,084.38 Subtotal 359,551.61 88,025.01
OGWS Transmission Pipeline Trust Fund-Expenses
291,464.20 264,581.98 529,952.95 41788859434063Other Improvements 5,000.00 5,000.00
1,272.62 318.00 41788851423041Professional Services --
3,000.00 30,509.14 47,628.33 41788853410091General Fund O/H Charges 500.00 500.00
-133,747.09 Engineering Services PM --
185,571.00 41788858880000Prior Year correction
50,000.00 -100,000.00 41788858110000Internal Wtr/Swr Const Financing 208,000.00 537,500.00
Water CIP Transfer - out1,800,000.00 220,000.00
531,307.82 295,409.12 811,328.37 Subtotal 2,013,500.00 763,000.00
(462,910.17) 166,911.14 (173,243.99)Net Revenue in Excess of Expenditures (1,653,948.39) (674,974.99)
3,027,766.33 3,194,677.47 3,021,433.48 Estimated Ending Fund Balance 1,540,761.61 865,786.62
Interfund loan receivable
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1978 Water Revenue Bond Redemption Fund
47,978.83 48,055.69 48,102.45 Estimated Beginning Fund Balance 48,248.39 48,320.77
1978 Water Revenue Bond Redemption Fund-Revenues
76.82 46.72 49.70 41900036111000Investment Interest 72.37 72.37
23,000.04 22,250.04 21,500.04 41900039734000Transfers-In (Water)21,500.00 21,500.00
23,076.86 22,296.76 21,549.74 Subtotal 21,572.37 21,572.37
12/13/20134:31 PM Page 44 2014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
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Account Code
1978 Water Revenue Bond Redemption Fund-Expenditures
15,000.00 15,000.00 15,000.00 41988858234072Revenue Bond Principal15,000.00 20,000.00
8,000.00 7,250.00 6,500.00 41988859234083Int on Long-Term External Debt6,500.00 5,000.00
23,000.00 22,250.00 21,500.00 Subtotal 21,500.00 25,000.00
76.86 46.76 49.74 Net Revenue in Excess of Expenditures 72.37 (3,427.63)
48,055.69 48,102.45 48,152.19 Estimated Ending Fund Balance 48,320.77 44,893.14
1992/1998 Water Revenue Bond Reserve Fund
469,047.37 470,227.82 70,977.84 Estimated Beginning Fund Balance - -
1992/1998 Water Revenue Bond Reserve Fund-Revenues
1,180.45 750.02 77.44 42400036111000Investment Interest- -
1992/1998 Water Revenue Bond Reserve Fund- Expenditures
- 400,000.00 71,054.83 42400059700000Equity Transfer - out- -
- -
1,180.45 (399,249.98) (70,977.39) Net Revenue in Excess of Expenditures - -
470,227.82 70,977.84 0.45 Estimated Ending Fund Balance - -
1992/98 Water Revenue Bond Redemption Fund
65,980.73 65,870.14 5,608.87 Estimated Beginning Fund Balance 5,619.00 -
1992/98 Water Revenue Bond Redemption Fund-Revenues
494.62 198.73 9.78 42600036111000Investment Interest7.00 -
- 400,000.00 - 42600039700000Equity Trfr in- -
42,455.04 - - 42600039734000Transfers- In (Water)- -
564,045.00 - - 42600039735000Transfers - In (Sewer)- -
606,994.66 400,198.73 9.78 Subtotal 7.00 -
1992/98 Water Revenue Bond Redemption Fund-Expenditures
605.25 - - 42688851423041Professional Services- -
560,000.00 440,000.00 - 42688858234072Long-Term Debt Principal- -
46,500.00 20,460.00 - 42688859234083Interest on External Debt- -
Equity Transfer- Out5,626.00 -
607,105.25 460,460.00 - Subtotal 5,626.00 -
(110.59) (60,261.27) 9.78 Net Revenue in Excess of Expenditures (5,619.00) -
65,870.14 5,608.87 5,618.65 Estimated Ending Fund Balance - -
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811,695.31 707,665.52 615,277.61 Estimated Beginning Fund Balance973,881.00 643,392.63
Vehicle Fleet Division-Revenues
5,479.93 1,263.07 1,164.35 50000036111000Investment Interest765.10 765.10
- - - 50000036140000Interfund Loan Interest- -
573,155.88 578,855.06 628,499.68 50000036520000Equipment Rental Charges671,614.00 447,196.00 - - 50000033100000Federal Grant - Police car system - -
12/13/20134:31 PMPage 452014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
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Account Code
- - 50000033101076USDA Patrol Car- -
19,665.00 458.00 110.27 50000039511000Sale of Fixed Assets- -
130,258.20 50000039520000Insurance Recoveries
- - 79,500.00 Repayment of Interfund loan- -
4,642.08 4,642.08 4,255.23 50000036910000Miscellaneous Receipts- -
602,942.89 585,218.21 843,787.73 Subtotal 672,379.10 447,961.10
Vehicle Fleet Division-Expenses
176,382.77 43,800.44 4,908.20 50060059448064Machinery & Equipment398,240.00 80,000.00
- - - 50060054814091Interfund Services-Personnel- -
92,428.30 100,450.05 99,113.58 50060054860011Salaries & Wages94,131.00 95,540.00
- - 673.04 50060054860012Overtime3,906.00 3,906.00
6,951.60 7,531.98 7,439.67 50060054860021Social Security7,201.00 7,309.00
4,907.16 6,205.05 7,061.81 50060054860022Retirement6,725.00 8,799.00
17,030.19 19,656.00 20,298.80 50060054860023Medical Insurance22,657.00 23,924.00
1,623.91 1,731.52 1,735.87 50060054860024Industrial Insurance2,319.00 2,490.00
696.32 457.70 571.21 50060054860026Uniforms1,867.00 1,867.00 12.39 97.07 32.93 50060054860027Life/AD&D/LTD Benefits- 138.00 3.36 33.85 56.27 50060054860028Misc Personnel Benefits- 35.00 778.55 778.44 778.57 50060054860029Pension Benefits779.00 779.00
1,701.36 1,946.37 2,146.00 50060054810031Office & Operating Supplies5,000.00 5,000.00
1,625.39 2,014.09 1,890.52 50060054810032Fuel Consumed1,900.00 1,900.00
1,784.62 1,610.69 1,616.09 50060054810042Communication1,600.00 1,600.00
8.00 - 132.90 50060054810043Travel1,000.00 1,000.00
4,162.75 4,437.01 4,229.63 50060054810046Insurance4,403.00 4,403.00
10,593.54 10,344.75 9,472.43 50060054810047Utility Services10,000.00 10,000.00
1,732.54 897.59 992.77 50060054810048Repairs & Maintenance5,000.00 5,000.00
463.44 1,323.24 440.40 50060054810049Miscellaneous500.00 933.00
71,974.76 62,814.11 47,250.00 50060054810091General Fund O/H Charges82,152.13 50,303.63
124,956.87 7,557.48 29,128.32 50060054810191PW Adm & O/H Charges32,827.36 32,827.36
18,662.04 110,983.21 15,114.96 50060054810095Equipment Rental-IT Systems10,664.00 1,886.00
- - - 50060054860025Unemployment- -
- - - 50000058110000Interfund Loan Disbursements- -
6,171.92 7,887.19 6,698.57 50060054860031Office & Operating Supplies5,400.00 5,400.00
1,424.48 731.98 50060054860032Fuel Consumed- -
170,552.52 182,940.22 173,100.42 50060054860034Inventory162,102.00 165,000.00
3,094.96 1,241.41 1,678.46 50060054860035Small Tools & Minor Equip2,500.00 2,500.00
13,886.67 21,917.46 12,447.94 50060054860041Professional Services12,000.00 12,000.00
431.30 8.00 - 50060054860041Travel- -
- 110.00 50060054860041Advertising- -
- - 50060054860041Operating Rentals & Leases- -
- - 50060054860041Insurance- - - - 50060054860041Utility Services- - - 50060054860044Advertising- - 26,677.20 1,876.18 7,506.64 50060054860048Repairs & Maintenance25,000.00 25,000.00
3,277.13 4,983.90 3,625.00 50060054860049Miscellaneous3,800.00 3,800.00
762,571.56 606,949.48 460,982.98 Subtotal 903,673.49 553,339.99
(159,628.67) (21,731.27) 382,804.75 Division Revenue in Excess of Expenses (231,294.39) (105,378.89)
Information Services Division-Revenues
50060136520030Interfund Rentals Computer Equ - -
50060136520040Interfund Rentals Communicatio - -
249,443.96 123,738.00 167,727.96 50060136520050Interfund Rentals - O&M217,266.00 302,607.00
3,414.38 50060134895000Charges for Services-Internal
200.00 - - 50060134928000Interfund Rentals Comp Equip- -
4,919.71 3,550.14 3,595.07 50060134928003Permit Software System Fee5,000.00 5,000.00
12/13/20134:31 PMPage 462014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
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Account Code
- - - 50060136520060Interfund Capital Contributions- -
254,563.67 127,288.14 174,737.41 Subtotal 222,266.00 307,607.00
Information Services Division-Expenses
- - - 50060159418164Copiers- -
60,933.73 60,309.44 12,903.04 50060159418264Computers110,600.00 65,000.00
2,552.86 795.00 1,634.49 50060159418364Communications Equipment20,000.00 20,000.00
839.02 - 464.35 50060159418464GIS Equipment1,400.00 1,400.00
- 8,479.58 11,045.14 50060159418564Software Licenses7,500.00 18,000.00
- - - 50060159418664Computers - Admin, Public use- -
- - - 50060159418764Computers - Council Agenda Ma - -
- - - 50060159418864Software Licenses - Council Age - -
- - - 50060159418964Software Licenses-Permiting So- -
73,227.50 74,309.33 98,373.35 50060151888011Salaries & Wages91,254.00 129,194.00
2,067.60 2,893.72 3,638.09 50060151888012Overtime1,000.00 1,000.00
5,760.07 5,906.02 7,416.80 50060151888021Social Security6,981.00 9,883.00
3,998.15 4,757.90 7,051.52 50060151888022Retirement6,520.00 11,899.00
11,267.49 12,170.04 17,570.72 50060151888023Medical Insurance20,756.00 31,899.00
218.17 228.04 303.59 50060151888024Industrial Insurance339.00 515.00
- - - 50060151888027Life/AD&D/LTD Benefits- -
- - - 50060151888028Misc Personnel Benefits- -
519.00 519.00 687.80 50060151888029Pension Benefits788.00 1,038.00
1,180.38 499.39 2,337.98 50060151888031Office & Operating Supplies2,000.00 2,000.00
- - - 50060151888034Inventory- - 438.18 799.15 563.26 50060151888035Small Tools & Minor Equip500.00 500.00 - - - 50060151888041Professional Services- - 5,775.14 4,859.41 4,444.19 50060151888042Communication11,000.00 35,000.00
- - 117.67 50060151888043Travel3,000.00 4,000.00
- - - 50060151888045Operating Rentals & Leases- -
- - - 50060151888046Insurance- -
475.52 - - 50060151888047Utility Services- -
2,281.76 2,031.44 3,736.97 50060151888048Repairs & Maintenance2,000.00 2,000.00
7,289.06 - 1,471.48 50060151888148Repairs & Maintenance - Counc3,000.00 3,000.00
- - 318.96 50060151888049Miscellaneous1,500.00 1,500.00
1,689.00 1,491.96 1,907.88 50060151814091Interfund Services-Personnel2,098.62 1,247.00
18,452.16 17,895.36 22,952.04 50060151810091General Fund O/H Charges29,223.36 33,907.00
198,964.79 197,944.78 198,939.32 Subtotal 321,459.98 372,982.00
55,598.88 (70,656.64) (24,201.91) Division Revenue in Excess of Expenses (99,193.98) (65,375.00)
(104,029.79) (92,387.91) 358,602.84 Net Fund Revenue in Excess of Expenses (330,488.37) (170,753.89)
707,665.52 615,277.61 973,880.45 Estimated Ending Fund Balance 643,392.63 472,638.74
xFB % =71.9%62.6%Equipment Rental Revolving Fund
857,506.56 712,506.35 1,018,525.14 Revenues 894,645.10 755,568.10
713,538.91 699,989.38 638,540.74 Operations & Maintenance Expenses 691,893.47 756,921.99
247,997.44 104,904.88 21,381.56 Capital Outlay (including Granicus and Perm 533,240.00 169,400.00
961,536.35 804,894.26 659,922.30 1,225,133.47 926,321.99
921,235.01 949,007.99 907,133.52 Revenues
687,655.97 681,310.86 694,638.92 Operations & Maintenance Expenses
12/13/20134:31 PMPage 472014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
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Account Code
292,927.89 174,354.43 157,819.39 Capital Outlay (including Granicus and Permit systems)
980,583.85 855,665.30 852,458.31 Total Expenses
602,942.89 585,218.21 843,787.73 Vehicle Fleet Division-Revenues 672,379.10 447,961.10
762,571.56 606,949.48 460,982.98 Vehicle Fleet Division-Expenses 903,673.49 553,339.99
(159,628.67) (21,731.27) 382,804.75 Increase (decrease) to Fund Balance (231,294.39) (105,378.89)
254,563.67 127,288.14 174,737.41 Information Services Division-Revenues 222,266.00 222,266.00
198,964.79 197,944.78 198,939.32 Information Services Division-Expenses 321,459.98 317,702.98
55,598.88 (70,656.64) (24,201.91) Increase (decrease) to Fund Balance (99,193.98) (95,436.98)
Public Works Engineering Fund
- Estimated Beginning Fund Balance 978.57 1,599.57
Public Works Engineering - Revenues
20,605.66 55540234320000Charges for Engineering Service 70,000.00 70,000.00
654,020.03 55540234395000Charges for Engineering Service 466,507.86 670,000.00
555Other Revenues (Development e - -
674,625.69 Subtotal 536,507.86 740,000.00
Public Works Engineering - Expenditures
- 55540259432064Furniture, Machinery & Equip5,000.00 1,000.00
7,746.21 55540259432091Engineering Services
457,722.48 55540253220011Salaries & Wages308,534.00 465,466.00
93.36 55540253220012Overtime5,000.00 5,000.00
55540253220020Personnel Benefits- -
34,731.50 55540253220021Social Security23,603.00 35,608.00
32,056.63 55540253220022Retirement22,045.00 42,869.00
95,376.74 55540253220023Medical Insurance64,226.00 112,128.00
5,445.42 55540253220024Industrial Insurance5,051.00 9,043.00
- 55540253220025Unemployment29,195.88 10,000.00
1,511.97 55540253220027Life/AD&D/LTD Benefits1,129.00 1,057.00
350.00 55540253220028Misc Employee Benefits300.00 300.00 2,402.02 55540253220029Pension Benefits (union)1,384.00 2,007.00 - 55540253220025Unemployment- - 55540253220030Supplies- -
6,571.94 55540253220031Office & Operating Supplies17,300.00 14,000.00
141.36 55540253220035Small Tools1,000.00 1,000.00
312.12 55540253220041Professional Services5,000.00 5,000.00
7,669.76 55540253220042Communication10,000.00 10,000.00
342.85 55540253220043Travel3,000.00 3,000.00
- 55540253220044Advertising600.00 600.00
412.95 55540253220048Repairs & Maintenance1,000.00 1,000.00
3,682.50 55540253220049Miscellaneous5,000.00 5,855.00
4,193.04 55540253220095Equipment Rental10,710.00 5,730.00
7,065.48 55540253220195Equipment Rental-IT Systems11,000.00 5,678.00
5,818.79 55540253211091Interfund Services-Personnel5,808.98 4,878.00
55540253220091G/F Admin Overhead- -
673,647.12 Subtotal 535,886.86 741,219.00
978.57 Net Fund Revenue in Excess of Expenses 621.00 (1,219.00)
Estimated Ending Fund Balance 1,599.57 380.57
12/13/20134:31 PMPage 482014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
201020112012 20132014
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Description Adopted Council Adopted
Account Code
Unemployment Self insurance Fund
Estimated Beginning Fund Balance 15,000
Revenues
59500036650000General Fund -unemployment 15,000.00 15,000.00
59500036650012Library Fund -unemployement 2,000.00
59500036650014PW Admin/Engineer -unemployment 8,000.00
59500036650041Water/Swr UB -unemployment5,000.00 59500036650019Comm Serv -unemployment 10,000.00
Subtotal 15,000.00 40,000.00
Expenditures
59500051800025 Unemployment payments 25,000.00
Subtotal 25,000.00
Net Revenue in Excess of Expenditures 15,000.00 15,000.00
Estimated Ending Fund Balance 15,000.00 30,000.00
Firemen's Pension Fund
346,875.55 314,533.87 283,328.63 Estimated Beginning Fund Balance264,869.00 228,282.61
Firemen's Pension Fund-Revenues
33,298.99 33,983.03 34,273.17 61000031110000Property Tax34,000.00 35,000.00
4,236.32 7.40 - 61000033606091Fire Insurance Premium Tax- -
318.99 543.78 534.96 61000036111000Investment Interest1,268.79 1,268.79
37,854.30 34,534.21 34,808.13 Subtotal 35,268.79 36,268.79
Firemen's Pension Fund-Expenses
36,241.82 33,749.86 26,118.92 61070051721011Salaries & Wages- 22,107.00 (85.04) 61070051721028Project Management
- - 61070051422041Professional Services- -
9,239.52 7,885.44 5,579.04 61070051422091General Fund O/H Charges6,532.00 7,661.00
3,378.00 3,421.92 3,534.83 61070051814091Interfund Services-Personnel3,533.18 3,324.00
- - - 61070051721023Medical Insurance30,406.00 -
- - - 61070051721123Medical - Reimbursements- -
21,336.64 20,682.23 18,120.11 61070051728029Annuity Benefit Payments31,384.00 51,179.00
- - 61071051721011Salaries & Wages- -
12/13/20134:31 PMPage 492014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
2010 2011 2012 2013 2014
Actual Actual Actual Fu
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Description Adopted Council Adopted
Account Code
70,195.98 65,739.45 53,267.86 Subtotal 71,855.18 84,271.00
(32,341.68) (31,205.24) (18,459.73)Net Fund Revenue in Excess of Expenses (36,586.39) (48,002.21)
314,533.87 283,328.63 264,868.90 Estimated Ending Fund Balance 228,282.61 180,280.40
xalance Reserve Percentage =647.3%650.0%
Court Agency Fund
- -61300038600008Misc Sales Tax
994.50 -823.50 61304338600000State Building Code Fee
3,725.85 -2,366.63 61304338600003Leaseholders Tax
18,184.71 -13,068.34 61304338600004State Miscellaneous Revenue
10,366.80 -7,625.56 61304338600005Crime Victim Program (1.2%)
- -251.92 61304338600006Pass Thru Grant - PT Marine Sc
1,649.72 -2,241.29 61304338600007Biosolids Sales Tax
7,991.51 -13.18 61304338600008Misc Sales Tax
- -- 61304338610000AmbulanceCollected FD1
- -- 61304338630000Ambulance Collected FD3
1,424.21 -2,018.86 61304338640000County Library Fines
248.47 -1,537.80 61304338650001Friends of PT Library pass-thru
1,175.20 -- 61304338650002Library Foundation pass-thru
5,097.11 -3,705.39 61304338683007Auto Theft Prevention
980.49 -725.02 61304338683032Trauma Brain Injurt
22.49 61304338687002Jus Stble Accnt
703.01 61304338689009State Patrol Hwy Acct
196.68 61304338689014Highway Sagety Accnt
111.77 61304338689015Death Toxic Lab35,151.72 -27,760.23 613-04338691000State Shared Court Costs- -- 613-04338693100Court Current Exp
- -- 613-04338695000Unclaimed Restitution
929.49 -327.24 613-04338696003St Remittances-Crim Lab
2,713.51 -1,901.71 613-04338696004Crim Lab-Breath
248.04 -324.28 613-04338699004School Zone Safety
- -- 613-04338700000Residual Equity Transfers- In
90,881.33 -65,724.90
- -2,130.99 61304358600001Agency Type Disb (FD #1 )
967.50 -720.00 61304358600002Agency Type Disbursement
36,233.11 -1,676.97 61304358600003Intergovernmental Prof Service
57,398.98 -40,440.21 61304358600004Intergovernmental Prof Service
1,367.03 -993.47 61304358600005Intergovernmental Prof Service
- -- 61304358600006Pass Thru Grant - PT Marine Sc
2,322.98 -1,939.29 61304358600007Biosolids Sales Tax
5.52 -12.63 61304358600008Misc Sales Tax
2,006.25 -2,234.49 61304358600009Pass Thru Fines JCL
101.18 -1,554.75 61304358600010Friends of PT Library pass-thru
1,075.20 -- 61304358600012Library Foundation pass-thru
101,477.75 -51,702.80
Court Agency Fund - Not Budgeted
Memorial Fund
7,501.00 3,750.40 2,490.90 Estimated Beginning Fund Balance 2,494.52 2,497.59
12/13/20134:31 PM Page 50 2014 Adopted Budget
City of Port Townsend - 2014 Adopted Line-Item Budget
2010 2011 2012 2013 2014
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Memorial Fund-Revenues
15.14 5.33 3.62 62100036111000Investment Interest 3.07 3.07
3,049.29 50.00 62100036700001Contributions & Donations-Steve --
3,064.43 55.33 3.62 Subtotal 3.07 3.07
Memorial Fund-Expenses
2,945.39 1,314.83 - 62100059426064Capital Expenditures --3,869.64 -- 62100059700001Operating Transfer-Corra Memo --6,815.03 1,314.83 - Subtotal --
(3,750.60) (1,259.50) 3.62 Net Fund Revenue in Excess of Expenses 3.07 3.07
3,750.40 2,490.90 2,494.52 Estimated Ending Fund Balance 2,497.59 2,500.67
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Golf Course Fund
15,839.39 15,413.78 28,418.89 Estimated Beginning Fund Balance 36,006.40 28,057.26
Golf Course Fund-Revenues
- -9.99 62300036111000Investment Interest 40.11 40.11
2,256.63 62300036700000Contributions & Donations --
- -62300038110000Interfund Loan Received-Transm --
17,216.98 16,148.83 15,469.05 62300036250000Facilities Rentals - Long Term17,000.00 17,000.00
17,216.98 18,405.46 15,479.04 Subtotal 17,040.11 17,040.11
Golf Course Fund-Expenses
4,107.09 445.47 - 62300059426064Capital Expenditures --
- -- 62300059700001Operating Transter-General CIP 18,187.58 -
12,335.50 3,154.88 6,191.49 62300056026048Repairs and Maintenance 4,729.67 17,000.00
1,200.00 1,800.00 1,700.04 62300059426091General Fund O/H Charges 2,072.00 1,700.00
17,642.59 5,400.35 7,891.53 Subtotal 24,989.25 18,700.00
(425.61) 13,005.11 7,587.51 Net Fund Revenue in Excess of Expenses (7,949.14) (1,659.89)
15,413.78 28,418.89 36,006.40 Estimated Ending Fund Balance 28,057.26 26,397.37
Housing Trust Fund
-Estimated Beginning Fund Balance3,925.00 3,625.00
Housing Trust Fund - Revenues
-10,080.37 18000031110000Property Tax 6,200.00 10,000.00
1.28 Misc Exp (Bldg permit)
-10,081.65 Subtotal 6,200.00 10,000.00
Housing Trust Fund - Expenditures
-Housing Permit Deferrals --
-6,156.73 Miscellaneous 6,500.00 6,500.00
-6,156.73 Subtotal 6,500.00 6,500.00
-3,924.92 Net Fund Revenue in Excess of Expenses (300.00) 3,500.00
-3,924.92 Estimated Ending Fund Balance 3,625.00 7,125.00
12/13/20134:31 PM Page 51 2014 Adopted Budget