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HomeMy WebLinkAbout2015 Final Budget Final 2015 Budget CITY OF PORT TOWNSEND, WASHINGTON PROPOSED 2015 BUDGET MESSAGE The proposed 2015 budget message provides details regarding the 2015 Budget, as well as, a brief overview of the 2014 Final Supplemental Budget and the 2013 Audited Financial Statement results. We would like to note that the 2015 budget process has included a retooling of the software used to prepare and present the budget. The budget preparation process for 2015 has included the implementation of the City’s software budgeting tool. This implementation is the first phase of moving away from a more manual Excel spreadsheet budget process and towards the use of the general ledger based tools. Budget year 2016 will include the addition of expanded budget reporting tools. This year’s presentation will focus on the technical data needed to review and approve the budget. The 2016 presentation will utilize the enhanced expanded budgeting tools and additional analytical reports will be available. 2013 AUDITED FINANCIAL STATEMENTS The City’s strong financial performance in 2013 was affirmed by the reissuance of its Standard and Poor’s A+ rating and successful completion of its 2013 audit by the Washington State Auditor’s Office. The State Auditor performed both an Accountability Audit and a Financial Audit for fiscal year 2013 and issued no findings or management letter comments. The City saw a decrease in its General Fund balance of $80,337 due to the repayment of nearly $270,000 of interfund loans during 2013. The 2013 audit reports can be located at the City’s website: https://weblink.cityofpt.us/WebLink8/ElectronicFile.aspx?docid=109052&dbid=0 and the Washington State Auditor’s website: http://portal.sao.wa.gov/ReportSearch/Home/ViewReportFile?arn=1012419&isFinding=f alse&sp=false 2014 BUDGET OVERVIEW Port Townsend’s 2014 adopted budget outlines three major over-arching goals: 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. 1 of 14 “Pay- as-We-Go” Port Townsend’s final 2014 budget projections reflected modest financial recovery and included projected revenue increases in retail sales tax revenue and building permit revenue. While the economy continues to slowly improve, the City’s fiscal health has not yet returned to pre-recession levels. In particular, the City has seen no commercial construction activity in 2014. Construction activity drives building permit revenue and, to an even greater extent, local sales tax revenue. So, despite a very active summer visitor season, revenue projections fell below our Supplemental Budget projections for taxes, licenses, permits and fines/forfeitures. Revenues for 2014 were assisted by approximately $30,000 in one time rental revenue and the implementation of a formal cost recovery program. The cost recovery model was developed with assistance from FCS Consulting Group and uses a step down model to identify and allocate indirect costs to the City’s funds. Previously the City used a flat 10% overhead allocation, which represented a historical average allocation. The shift to the new cost recovery model allocated additional revenue to the general fund as well as assigning a more accurate estimate of overhead costs to the other funds. In some cases, the new overhead allocation created increased cost for the funds that were receiving general fund services. This increased cost created additional pressure for departments to control costs while maintaining an acceptable level of service to our citizens. Long-Term Capital Improvement Project (CIP) and Debt Service Obligations 2014 also heralded the design development phase of several significant capital projects, including the design of a new drinking water treatment facility, new city water reservoir, Howard Street expansion plans and energy retrofit/facility upgrades at the Mountain View campus. The City Library renovation program was also completed in 2014 and the Library collection and staff moved back to the Carnegie building in August. Rebuild our Financial Reserves and Ending Fund Balance Despite revenue pressures related to lower than anticipated building permit and sales tax revenues in 2014, the City showed improvements in both reserves and ending fund balances. The City Council adopted financial policy guidelines that outlined the reserve requirements for the majority of its operating funds. As illustrated in the chart below, the general fund is projected to increase from its 2013 ending balance. Additionally, all funds are projected to meet the Council policy requirements for 2014. 2014 NOVEMBER SUPPLEMENTAL APPROPRIATIONS Supplemental budget appropriations for 2014 are listed in the Projected Fund Balance summary listed below. The City’s General Fund revenue projections slightly exceed the approved budget. Shortfalls in retail sales tax and building permit revenue are more 2 of 14 than offset by increases in the cost recovery/overhead allocation. The mid-year supplemental included the impact of the implementation of the cost recovery model but did NOT include cost recovery from the capital funds. In addition to assessing the overhead from the capital funds, an overhead charge for human resources services was added to cover the costs of the addition of a Human Resources Manager in July, 2014. In total, projected expenses for 2014 are slightly below the approved mid-year appropriations. Expense appropriation increases are requested for the Community Services Fund, the Real Estate Excise Tax Fund (REET), Street Vacation Fund and the Street Capital Improvement Fund. The Community Services Fund’s projected 2014 expenses included costs for seasonal help for Parks and increased staff costs for the pool which were required to cover unplanned staff leave during the year. Additional REET appropriations are requested to fund capital improvement projects for 2014. Street Vacation Proceed appropriations are forecasted to be used to fund right of way purchases related to the Howard Street project. Additionally, the Street Capital Improvement Fund projected 2014 expenses include capital costs for water and sewer improvements related to the Howard Street project. 2013 2014 2014 2014 2014 Ending FB Ending RevenuesExpenses Revenue vs Projected Ending Council Policy Council PolicyFundsBalanceExpendituresBalanceTargetCompliance Operating Funds General Fund 365,791$ 7,185,639$ 7,019,565$ 166,074$ 531,865$ 7.4%Yes Contingency Fund 128,468 17,000 - 17,000 145,468 2.0%Yes Public Works Admin Fund 20,531 286,494 292,313 (5,819) 14,712 5.0%Yes Library Fund 152,403 999,500 994,144 5,356 157,759 16.0%Yes Community Services Fund 22,373 1,596,510 1,521,921 74,589 96,962 6.1%Yes Fire & EMS Services Fund 42,504 2,121,598 2,132,918 (11,320) 31,184 Drug Enforcement 558 2 - 2 560 Street Fund 44,882 706,240 688,502 17,738 62,620 9.1%Yes Real Estate Excise Tax Fund - 305,000 305,000 - - Lodging Tax Fund 101,447 360,162 342,780 17,382 118,829 Community Development Block Grant Fund 142,317 17,338 13,528 3,810 146,127 Housing Trust Fund 5,816 10,000 6,500 3,500 9,316 Water Sewer Fund 1,166,759 4,478,815 4,207,119 271,696 1,438,455 32.1%Yes Stormwater Fund 247,875 517,170 534,880 (17,710) 230,165 44.5%Yes Equipment Rental Fund 725,267 755,568 790,099 (34,531) 690,736 Yes Self-Insurance Unemployment Fund 15,000 30,000 20,000 10,000 25,000 Yes Firemen's Pension Fund 227,546 35,240 67,519 (32,279) 195,267 Operating Fund Subtotals 3,409,537$ 19,422,276$ 18,936,788$ 485,488$ 3,895,025$ Capital, Debt, & Trust Funds General Capital Improvement Fund 267,605 2,245,360 2,321,102 (75,742) 191,863 Street Vacation Fund 122,655 - 30,000 (30,000) 92,655 Street Capital Improvement Fund 103,260 941,900 915,276 26,624 129,884 System Development Charges Fund 1,067,049 153,875 248,090 (94,215) 972,834 Transmission Line Replacement Fund **1,740,770 88,226 195,292 (107,066) 1,633,704 G.O. Debt Service Fund 2,295 1,139,873 1,139,873 - 2,295 78 Water Sewer Revenue Bond Fund 48,944 (72) 25,000 (25,072) 23,872 Utility Construction Fund 202,131 3,008,500 2,982,084 26,416 228,547 Utility Debt Reserve - 462,200 - 462,200 462,200 Engineering Service Fund 34,092 771,000 735,688 35,312 69,404 Golf Course Fund 26,044 12,040 14,012 (1,972) 24,072 Memorial Fund 2,497 - - - 2,497 Capital, Debt, & Trust Fund Subtotals 3,617,342$ 8,822,902$ 8,606,417$ 216,485$ 3,833,827$ Grand Totals 7,026,879$ 28,245,178$ 27,543,205$ 701,973$ 7,728,852$ Projected 2014 Fund Summary - November (Final) Supplemental Budget City of Port Townsend 3 of 14 2015 BUDGET OVERVIEW The City’s 2015 Budget has been developed with conservative revenue projections and modest expense increases. While we believe that the commercial construction activity will increase in 2015 due to planned hospital projects at Jefferson Healthcare as well as planned and proposed City capital improvement projects, only modest revenue increases have been forecasted to maintain this conservative budget projection. Therefore, the operating fund expenditure budgets have also been developed with only modest increases. The chart below provides an overview of the revenues, expenditures and projected ending fund balances. All funds are projected to meet the council policy guidelines for 2015. 2014 2015 2015 2015 2015 Ending FB Projected Ending RevenueExpenditure Revenue vs Ending Council Policy Council Policy Funds Balance EstimateEstimate Expenditures Balance TargetCompliance Operating FundsGeneral Fund 531,865$ 7,213,074$ 7,206,735$ 6,339$ 538,204$ 7.5%Yes Contingency Fund 145,468 4,133 - 4,133 149,601 2.1%Yes Public Works Admin Fund 14,712 276,849 276,745 104 14,816 5.4%Yes Library Fund 157,759 1,015,500 1,014,825 675 158,434 15.7%YesCommunity Services Fund 96,962 1,364,885 1,358,703 6,182 103,144 7.6%Yes Fire & EMS Services Fund 31,184 2,384,803 2,384,803 - 31,184 Drug Enforcement 560 2 - 2 562 Street Fund 62,620 712,705 685,658 27,047 89,667 13.1%YesReal Estate Excise Tax Fund - 300,000 300,000 - - Lodging Tax Fund 118,829 360,000 397,530 (37,530) 81,299 Community Development Block Grant Fund 146,127 15,000 70,000 (55,000) 91,127 Housing Trust Fund 9,316 10,000 6,500 3,500 12,816 Water Sewer Fund 1,438,455 4,584,929 4,323,209 261,720 1,700,175 37.1%Yes Stormwater Fund 230,165 1,090,839 1,005,886 84,953 315,118 28.9%Yes Equipment Rental Fund 690,736 755,568 788,471 (32,903) 657,833 Yes Self-Insurance Unemployment Fund 25,000 - - - 25,000 YesFiremen's Pension Fund 195,267 36,289 66,742 (30,453) 164,814 Operating Fund Subtotals 3,895,025$ 20,124,576$ 19,885,807$ 238,769$ 4,133,794$ Capital, Debt, & Trust FundsGeneral Capital Improvement Fund 191,863 450,000 480,716 (30,716) 161,147 Street Vacation Fund 92,655 - 80,000 (80,000) 12,655 Street Capital Improvement Fund 129,884 3,716,000 3,817,976 (101,976) 27,908 System Development Charges Fund 972,834 155,000 1,000,000 (845,000) 127,834 Transmission Line Replacement Fund **1,633,704 88,025 343,241 (255,216) 1,378,488 G.O. Debt Service Fund 2,295 1,158,673 1,156,706 1,967 4,262 78 Water Sewer Revenue Bond Fund 23,872 - 23,500 (23,500) 372 Utility Construction Fund 228,547 20,625,000 20,632,785 (7,785) 220,762 Utility Debt Reserve 462,200 693,200 - 693,200 1,155,400 Engineering Service Fund 69,404 970,000 918,423 51,577 120,981 Golf Course Fund 24,072 17,000 17,000 - 24,072 Memorial Fund 2,497 - - - 2,497 Capital, Debt, & Trust Fund Subtotals 3,833,827$ 27,872,898$ 28,470,347$ (597,449)$ 3,236,378$ Grand Totals 7,728,852$ 47,997,474$ 48,356,154$ (358,680)$ 7,370,172$ Proposed Budget 2015 Fund Summary 4 of 14 FINANCIAL POLICIES AND COST RECOVERY The City Council adopted Finance and Budget Policy Guidelines on July 21, 2014. The 2015 budget was developed in compliance with these policies. The Fund Reserve Policy established key reserve targets for many of the operating funds. As indicated in the 2015 Proposed Budget Fund Summary above, the 2015 budget meets the established fund targets. Additionally, a new Cost Recovery/Overhead Allocation model was adopted as part of these policy guidelines. The Cost Recovery model allows the General Fund to recoup City wide overhead costs from other funds. In the 2015 budget, the General Fund recoups $1,187,151 of overhead costs from other funds. This is an increase of $69,927 of general fund revenue over the 2014 amount. BUDGET ASSUMPTIONS REVENUE ASSUMPTIONS The City’s Property Tax Levy for 2015 is forecast to increase by the statutory 1% plus an adjustment for the value of new construction forecast at approximately 0.7% for a TOTAL property tax levy increase of 1.7% distributed as follows: Sales Taxes are projected to increase approximately $44,000 or 2.5%. This increase is attributed to inflationary growth in the retail sales activity (shopping, dining and tourist activities). While new construction projects for the Building 202 project at Fort Worden, Hospital construction and City construction projects are likely to occur; these one-time revenues have not been included in the 2015 budget projections. Lodging Taxes are projected to be the same as 2014. REET or Real Estate Excise Taxes remained fairly consistent between 2013 and 2014. We are projecting these taxes at $300,000 for 2015. These funds are used to fund Fund 2013 2014 2015 General 682,899$ 740,000$ 750,000$ Contingency 39,689 4,000 4,000 Community Services 399,242 408,000 412,000 General Government Debt Service 99,823 102,000 102,000 Firemen's Pension 34,000 35,000 35,000 Housing Trust Fund 6,235 10,000 10,000 Library Fund 967,644 989,000 1,006,000 EMS Levy 673,319 610,000 655,000 Fire/EMS General Levy 1,474,972 1,511,598 1,542,721 Total 4,377,823 4,409,598 4,516,721 PROPERTY TAX ALLOCATIONS 5 of 14 capital improvements and related debt service, which reduces the City’s reliance on General Fund dollars to make these payments. Fuel Taxes are expected to increase by 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 will still grow with the overall population but very slightly. Liquor Revenues have NOT increased to local governments with privatization. Liquor Revenues are forecast at the same level as 2014. There is some risk that these revenues may be reduced or eliminated if the State changes the distribution formula. Utility Revenues have increased with recent rate increases to meet mandated capital improvements, and fund balances remain stable to cover operating costs. EXPENDITURE ASSUMPTIONS Payroll and Benefit Costs Staffing costs represent the most significant portion of the City’s operating expenses. The City is balancing the need to provide fair and competitive wages while also maintain appropriate service levels. The City is also presented with the challenge of addressing an aging workforce and City staff have been charged with developing a succession plan to ensure continuity in key leadership positions. The 2015 proposed budget includes the following changes: • New position – This budget includes the addition of a Human Resources Manager position (1.0 FTE) to develop the succession plan, recruit key leadership positions to fill vacancies that will be occurring due to pending retirements and to develop best practice HR policies and processes for the City. • Restored position – The Parks and Facilities Manager position is critical to ensuring City buildings and parks are well maintained and appear attractive to residents and visitors. • Temporary position reduction - The budget proposes a reduction of a 1.0 temporary library position, which is partially offset by the addition of a full time Library Director for 2015. • Position Change – The prosecuting attorney was included in the 2014 budget as a contract position. This position is proposed to be reclassified as an employee of the City at a 1.0 FTE. Under this proposal, this position will now be eligible for benefits. 201320142015 REET 1 148,433$ 152,500$ 150,000$ REET 2 148,433 152,500 150,000 TOTAL REET 296,866 305,000 300,000 REAL ESTATE EXCISE TAX REVENUES (REET) 6 of 14 •Position Change - The budget proposes organizational changes that realign the Facilities, Mountain View and Pool Departments of Community Services with the Public Works Departments. A Planning Director will be recruited to spearhead the City’s Comprehensive Planning process that will take place from 2015 through mid-2016. The Planning Director will oversee the Planning and Development Services functions that were formerly part of the Community Services division. 20112012201320142015 COMMUNITY POPULATION 9,180 9,185 9,225 9,300 9,210 CITY STAFF FULL TIME EQUIVALENT 107.593.488.192.593.7 STAFF TO COMMUNITY RATIO 1:851:981:1051:1011:98 SEASONAL POPULATION SERVED (per week)30,000 25,000 25,000 35,000 35,000 RATIO OF CITY STAFF TO POPULATION SERVED 7 of 14 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Proposed 2015 Proposed Mayor/Council (Non-Add)(7.0) (7.0) (7.0) (7.0) (7.0) (7.0) City Manager 2.0 2.0 2.0 2.0 2.0 2.0 City Attorney 3.0 3.0 3.0 3.0 2.7 2.5 Development Services 6.0 6.0 4.2 4.7 4.7 5.0 Planning (Long Range)1.5 1.5 1.3 1.6 1.5 1.8 Finance 4.1 4.1 4.4 3.9 2.6 2.4 Police Administration 5.0 5.0 3.7 3.7 4.0 4.0 Police Operations 14.5 15.5 14.0 12.9 13.0 13.4 Police Grants 1.0 1.0 0.3 0.3 - - City Clerk/Human Resources 2.0 2.0 2.0 1.9 2.9 5.0 PEG TV Studio - - - - - - City Events - - - - - - Facilities Maintenance 2.3 2.4 - - - - Sub Total General Fund 41.4 42.5 34.9 34.0 33.5 36.1 Street Maintenance 2.5 2.5 2.0 2.0 1.8 1.8 Parks Maintenance 6.3 6.8 4.5 2.3 2.8 2.4 Pool 6.2 7.2 4.8 4.1 5.5 4.9 Facilities Maintenance - - 2.6 2.3 2.7 2.9 Public Works Administration 2.0 2.0 1.7 2.3 2.1 2.1 Public Works Engineering 10.0 8.3 6.3 4.7 6.6 6.7 Library 11.7 11.8 10.9 11.1 11.0 10.2 Sub Total Special Funds 38.7 38.6 32.8 28.7 32.4 30.9 Utility Billing 5.1 4.1 5.0 4.6 3.5 3.7 Water Distribution 5.6 5.6 5.0 5.0 5.0 5.0 Water Quality 1.0 0.8 0.5 0.5 1.5 1.5 Wastewater Collection 3.2 3.2 2.4 2.4 2.5 2.5 Wastewater Treatment 3.3 3.3 3.2 3.2 3.3 3.3 Biosolids 2.3 2.3 2.2 2.2 2.3 2.3 Water Resources 1.0 1.0 1.5 1.5 1.5 1.5 Stormwater 3.8 3.8 3.3 3.3 3.1 3.1 Equipment Rental MT 1.5 1.3 1.6 1.5 1.8 1.8 Equipment Rental IT 1.0 1.0 1.0 1.3 2.0 2.0 Sub Total Utility Funds 27.8 26.4 25.7 25.4 26.6 26.7 Total All Funds FTE 107.9 107.5 93.4 88.1 92.5 93.7 Full Time Equivalent Staffing History 8 of 14 Payroll and Benefits – The 2015 Budget provides a 2.0% pay adjustment for general employees. The rate increases for the general employees (non-union and Teamsters union members) are tied to the Seattle-Tacoma-Bremerton CPI-U. The June to June increase for this index was 2.0%. The Police pay scale is being redeveloped for 2015; the new scale does not include wage increases in 2015. Medical costs for 2015 are forecast to increase by 5.0% for the AWC Medical (general government non- union employees) and by 3.0% for the Teamster employees (both Police and general government employees). Retirement fund contributions have been increased significantly from 9.2% to 11.0% by the State PERS calculations. This increase will take place mid-year and the blended rate increase is 10.11%. Compensation studies for key non-union positions were performed by the Prothman Company in 2014. This data was used to develop new wage ranges for these positions. Human Resources also drafted a Compensation Policy to formalize a process for setting compensation strategy for non-represented employees. The policy and the study were reviewed with the Council’s General Services Committee. The Committee unanimously recommended the inclusion of the impact of the compensation study recommendations in the 2015 Budget. As discussed with the Committee, the budget includes wage adjustments to address positions that are below and within the wage range, as well as those that fall above the range. For positions that are currently paid below the wage range, the employee’s budgeted wage was adjusted to the minimum amount of the range. For employees who fell within the range and had at least five years of applicable experience, they were budgeted at the next highest level in the new pay scale. For employees whose positions fell above the maximum amount of the pay range, the budget reflects their current salary rate. During the first quarter of next year the Human Resources manager will review each individual’s experience and education and revise job descriptions to match the current position responsibilities. Based on this review, some additional adjustment to wages may be necessary to provide a competitive rate for some of our more experienced, long-term staff members. Key Non-Labor Expenses 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. Additional funding for Comprehensive Plan Update Costs is not included in the proposed budget. The City Manager recommends that the Council reserve of $60,000 be used to fund costs related to this requirement. 9 of 14 LONG TERM DEBT & INTERFUND LOANS General Obligation (GO) Debt For 2015, the City has $15,850,000 in outstanding non-voted Limited Tax General Obligation (LTGO) debt. This debt funded road and sidewalk improvements, tourism, infrastructure, waterfront access improvements, and the seismic retrofit. General obligation debt capacity is governed by statute. Non-voted, or Councilmanic debt, is limited by state law to 1.5% of the city’s current assessed value. Based on the County Assessor’s preliminary 2014 assessed values for 2015 property taxes, the City’s total assessed value is $1,300,928,264. The total debt capacity for non-voted LTGO debt as of January 1, 2015 will be $19,513,924. The remaining debt capacity for non- voted LTGO debt in 2015 will be $3,663,924. Public Works Trust Loans and State Revolving Fund Loans The City has funded utility/public works projects with intergovernmental loans from the Public Works Board (Public Works Trust Fund loans used to fund public work projects) and the State Revolving Fund loans (Department of Ecology low interest loans for water quality projects). The City is building a new drinking water treatment facility and reservoir with a total estimated cost of $23.5 million. Public Works Trust Fund Loans will fund a portion of this project. Additionally, the City has secured funding commitments from two other programs – USDA and Drinking Water State Revolving Funds loans. The City is currently evaluating both funding proposals to determine the most cost effective funding for this significant water improvement project. Interfund Loans The City has two outstanding interfund loans. An interfund loan from the Transmission Line Replacement Fund to the Main Street Fund had a remaining balance of $66,713. A payment of $33,357 will be made in December 2014 and the final payment of $33,356 is included in the expense budget for 2015. The second loan is from Transmission Line Replacement Fund to the Water Capital Fund to fund certain costs for the drinking water treatment facility project. The outstanding balance of that loan is $161,250. The loan is scheduled to be repaid in 2016 once permanent funding for this project is in place. 10 of 14 DEFERRED MAINTENANCE AND UNMET NEEDS As a community, we will 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 2015. Consistent with the requirements of the Growth Management Act, the City is required to update its Comprehensive Plan and development regulations by mid-2016. This planning process will 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 2015 Budget, but requiring further Council and community discussion. The following list reflects the department requests that were not funded in the proposed budget: City of Port Townsend Unmet Needs and Department Requests Deferred Budget 2015 Mayor & Council Technical staff support for Advisory Committees 180,000 Police Admininstration Other Services & Charges - Lexus Pol service 6,000 Police Administration Miscellaneous Equipment requests 20,000 Police Operations Uniforms - add for new officers 10,000 Police Operations Training supply cost - Ammunition 5,650 Police Operations Police officer vehicles (2 new)100,000 Finance Software Upgrades 44,875 6,500 City Clerk & HR Add Granicus costs & encoder costs 7,000 City Clerk & HR City wide training & leadership development 10,000 Development Services/Planning Consulting services for comprehensive plan (may use council reserve)60,000 Library One Full Time Position 65,000 Library Collection additions 20,000 Library Consulting serivces - develop Library strategic plan 20,000 Street Maintenance Seasonal help 10,765 Street Maintenance Street improvements 100,000 Street Maintenance Repair & maintenance - Upper Sims Way landscaping and sidewalk repairs 50,000 Community Services - Pool 1 full time maintenance employee 70,000 Community Services - Pool Additional pool hours (approximately .5 FTE or additional 20 hours per week)20,800 Community Services - Parks Restoration of 2.0 Parks Maintenance FTES 140,000 Community Services - Mt View Facilities 1 full time maintenance employee 70,000 Water/Sewer Operations Seasonal help 10,765 Equipment Rental - IT Equipment requests including upgrades to Police Coban in car units (Windows 98) & City Hall UPS 118,500 Equipment Rental - Fleet Dump truck and Vacter replacement 625,000 Biosolids Replace Rapid Gravity Dewatering equipment 80,000 Wastewater Collection Repair & sewer lines & additional equipment 55,000 1,336,375 389,480 Ongoing Total Deferred Requests Fund/Department Description of Item Deferred One Time 11 of 14 2015 COUNCIL AND CITY-WIDE GOALS In 2014, the Council adopted a 3-year Strategic Plan for the City of Port Townsend. The 2015 budget aligns the operating and capital plans with the goals and objectives detailed in the strategic plan (Exhibit A). In order to meet these goals, City staff will focus on the following actions in 2015: •Comprehensive plan development •LT2 Water System Improvements - Filtration Plant and 5 Million Gallon Reservoir •Maintain support for the three major strategic investment goals: o Sims Way Gateway and Howard Street Improvements o Fort Worden PDA improvements and Building 202 project o City facility energy retrofit/improvements •Determine and implement Mountain View CIP and operations funding •Establish a policy for a long-term Streets Funding Plan & Pavement Management Program •Repay internal cash flow intrafund balancing and interfund loans •Consolidate and update City financial policies, forecasts, and plan •Update policy regarding Equipment Rental and Replacement (ERR) Fund contributions and replacement schedules •Succession planning for anticipated senior staff transition over next 2-3 years 2015 MAJOR CIP PROJECTS •OGWS Pipeline Projects $ 220,000 •LT2 Water Treatment Facility $11,764,000 •5 MG Reservoir $ 7,226,000 •Howard Street Extension $ 3,950,000 •Stormwater Master Plan $ 50,000 •Sheridan Street 14th – 19th - Sidewalk & Stormwater $ 616,000 •Landes Sidewalk $ 230,000 •1% for Arts $ 20,000 •City Facility Energy Retrofit/Improvements $ 440,000 12 of 14 EXHIBIT A – 3 YEAR STRATEGIC PLAN 3-Year Strategic Plan City of Port Townsend Vision: A diverse community primed for social, environmental, and economic vibrancy Mission: Facilitate the community’s aspirations for a thriving small town quality of life Audience: Serving current and prospective citizens and visitors of Port Townsend and Jefferson County Objectives Goals Strategies Actions / Measures Ensure a long-term strategy that fosters and enriches: Small town quality of life Economic & social diversity Success for our families Innovation and technology Environmental stewardship Unique culture & heritage Deliver an updated Comprehensive Plan June 2016 •Develop a transparent, inclusive planning process that: Engages and informs citizens Minimizes scope creep Recognizes alternative points of view Calls out milestones and measures of success •Provide sufficient organizational capacity for proactive City leadership and collaboration Complete analysis of how the community has changed Identify CP resources and stakeholder groups Publicize CP process and timeline Host in-person and virtual ‘town meetings’ Employ online tools to facilitate ongoing citizen input Hold CP process City Council Workshops Create a communication and participation plan to manage public awareness and expectations . Improved infrastructure to support diverse business opportunities Increase capacity for business development in the Howard Street corridor Create a diverse commercial services district Allow for advanced-tech, light industrial, and artisan manufacturing Integrate with neighboring residential areas Demonstrate environmental stewardship Complete right-of-way and utility design 2014 Complete construction 2015 Define specific uses and applicable zoning Create communication plan to inform public of progress Feature walkable, bikeable, ADA accessible, eco-friendly . Sustainable future for public services and facilities Source funding for: Water system Mt. View Commons City Library City Parks & Rec City Streets Research State and Federal aid Pursue grants and low-risk loan financing Consider land and timber sales/conservation Evaluate enterprise models (private-public) Develop and approve financing plans for each initiative: Water Date: _____ MVC Date: _____ Library Date: _____ Parks & Rec Date: _____ Streets Date: _____ . Strong education community culture Complete Bldg. 202 + higher ed. programs Crawford Nautical expansion Advance Maritime Discovery Collaborate on school district Library Services Establish the City’s role as an active facilitator and partner for advancing education initiatives citywide. Designate City project lead or liaison Identify needs to further major initiatives Sponsor grants . Healthy City organization Invest in organizational capacity for leadership, operations, response to citizen concerns Be an exceptional employer •Provide leadership development and training •Invest in technology, systems, tools •Achieve Administrative–Legislative balance •Adopt and implement best practices Approve annual value-added training program Annually updated value-added IT systems plan Complete senior staff succession plan by end 2014 Recruit senior staff positions Annual City Council Workshop to review analysis of priority citizen concerns and apply feedback process (consider survey) Adopted by Resolution 14-009 on April 7, 2014. This document will be reviewed on an annual basis as part of the budget process. 13 of 14 CONCLUSION As stated in the introduction, it appears that the Port Townsend community continues to recover from the worst of the economic downturn. However, like many cities nationwide, the recovery is slow and we have not yet experienced the addition of new businesses and increase in commercial construction that helps fuel both our local economy and the City budget. While our 2015 Budget continues to be a “hold the line” version of 2014, we are on schedule and on budget with our Capital Improvement Plan investments and debt repayments. Fund balance projections meet the Council policy guidelines and our cash positions have increased. David Timmons, City Manager 14 of 14 2014 2015 2015 2015 2015 Ending FB Projected Ending Revenue Expenditure Revenue vs Ending Council Policy Council Policy Funds Balance Estimate Estimate Expenditures Balance Target Compliance Operating Funds General Fund 531,865$ 7,213,074$ 7,206,735$ 6,339$ 538,204$ 7.5%Yes Contingency Fund 145,468 4,133 - 4,133 149,601 2.1%YesPublic Works Admin Fund 14,712 276,849 276,745 104 14,816 5.4%Yes Library Fund 157,759 1,015,500 1,014,825 675 158,434 15.7%Yes Community Services Fund 96,962 1,364,885 1,358,703 6,182 103,144 7.6%Yes Fire & EMS Services Fund 31,184 2,384,803 2,384,803 - 31,184 Drug Enforcement 560 2 - 2 562 Street Fund 62,620 712,705 685,658 27,047 89,667 13.1%Yes Real Estate Excise Tax Fund - 300,000 300,000 - - Lodging Tax Fund 118,829 360,000 397,530 (37,530) 81,299 Community Development Block Grant Fund 146,127 15,000 70,000 (55,000) 91,127 Housing Trust Fund 9,316 10,000 6,500 3,500 12,816 Water Sewer Fund 1,438,455 4,584,929 4,323,209 261,720 1,700,175 37.1%Yes Stormwater Fund 230,165 1,090,839 1,005,886 84,953 315,118 28.9%Yes Equipment Rental Fund 690,736 755,568 788,471 (32,903) 657,833 Yes Self-Insurance Unemployment Fund 25,000 - - - 25,000 Yes Firemen's Pension Fund 195,267 36,289 66,742 (30,453) 164,814 Operating Fund Subtotals 3,895,025$ 20,124,576$ 19,885,807$ 238,769$ 4,133,794$ Capital, Debt, & Trust Funds General Capital Improvement Fund 191,863 450,000 480,716 (30,716) 161,147 Street Vacation Fund 92,655 - 80,000 (80,000) 12,655 Street Capital Improvement Fund 129,884 3,716,000 3,817,976 (101,976) 27,908 System Development Charges Fund 972,834 155,000 1,000,000 (845,000) 127,834 Transmission Line Replacement Fund **1,633,704 88,025 343,241 (255,216) 1,378,488 G.O. Debt Service Fund 2,295 1,158,673 1,156,706 1,967 4,262 78 Water Sewer Revenue Bond Fund 23,872 - 23,500 (23,500) 372 Utility Construction Fund 228,547 20,625,000 20,632,785 (7,785) 220,762 Utility Debt Reserve 462,200 693,200 - 693,200 1,155,400 Engineering Service Fund 69,404 970,000 918,423 51,577 120,981 Golf Course Fund 24,072 17,000 17,000 - 24,072 Memorial Fund 2,497 - - - 2,497 Capital, Debt, & Trust Fund Subtotals 3,833,827$ 27,872,898$ 28,470,347$ (597,449)$ 3,236,378$ Grand Totals 7,728,852$ 47,997,474$ 48,356,154$ (358,680)$ 7,370,172$ Proposed Budget 2015 Fund Summary 1 of 1 Beginning Budget 2014 Budget 2014 Budget 2014 Budget 2014 Budget 2014 Budget 2014 Estimated Ending Fund Supplemental Final Final Supplemental Final Final Fund Balance Adopted Supplemental Supplemental Adopted Supplemental Supplemental Balance Actual +Revenues +Revenues Revenues Appropriations +Appropriations Appropriations Budget 1/1/2014 6/23/2014 Change Nov-14 6/23/2014 Change Nov-14 12/31/2014 Operating Funds General Fund 365,791$ 7,159,831$ 25,808$ $7,185,639 7,031,022$ (11,457)$ 7,019,565$ 531,865 Contingency Fund 128,468 4,133 12,867 17,000 - - - 145,468 Public Works Admin Fund 20,531 286,494 (0) 286,494 302,076 (9,763) 292,313 14,712 Library Fund 152,403 998,500 1,000 999,500 1,109,954 (115,810) 994,144 157,759 Community Services Fund 22,373 1,521,885 74,625 1,596,510 1,493,731 28,190 1,521,921 96,962 Fire & EMS Services Fund 42,504 2,121,598 - 2,121,598 2,132,918 - 2,132,918 31,184 Drug Enforcement 558 2 - 2 - - - 560 Street Fund 44,882 706,240 0 706,240 693,714 (5,212) 688,502 62,620 Real Estate Excise Tax Fund - 300,000 5,000 305,000 270,000 35,000 305,000 - Lodging Tax Fund 101,447 360,162 0 360,162 342,780 - 342,780 118,829 Community Development Block Grant F 142,317 10,281 7,058 17,338 50,000 (36,472) 13,528 146,127 Housing Trust Fund 5,816 10,000 - 10,000 6,500 - 6,500 9,316 Water Sewer Fund 1,166,759 4,487,154 (8,339) 4,478,815 4,279,630 (72,511) 4,207,119 1,438,455 Stormwater Fund 247,875 518,266 (1,096) 517,170 590,925 (56,045) 534,880 230,165 Equipment Rental Fund 725,267 755,568 (0) 755,568 892,163 (102,064) 790,099 690,736 Self-insurance Reserve Fund 15,000 40,000 (10,000) 30,000 25,000 (5,000) 20,000 25,000 Firemen's Pension Fund 227,546 36,269 (1,029) 35,240 77,027 (9,508) 67,519 195,267 Operating Fund Subtotals 3,409,537$ 19,316,383$ 105,893$ 19,422,276$ 19,297,439.68$ (360,652)$ 18,936,788$ 3,895,025 Capital, Debt, & Trust Funds General Capital Improvement Fund 267,605 2,777,363 (532,003) 2,245,360 2,797,363 (476,261) 2,321,102 191,863 Street Vacation Fund 122,655 - - 100,000 (70,000) 30,000 92,655 Street Capital Improvement Fund 103,260 1,596,000 (654,100) 941,900 1,596,000 (680,724) 915,276 129,884 System Development Charges Fund 1,067,049 154,346 (471) 153,875 248,090 - 248,090 972,834 Transmission Line Replacement Fund 1,740,770 88,025 201 88,226 840,424 (645,132) 195,292 1,633,704 G.O. Debt Service Fund 2,295 1,165,090 (25,217) 1,139,873 1,161,176 (21,303) 1,139,873 2,295 78 Water Sewer Revenue Bond Fund 48,944 72 (144) (72) 25,000 - 25,000 23,872 Utility Construction Fund 202,131 4,361,869 (1,353,369) 3,008,500 4,157,000 (1,174,916) 2,982,084 228,547 Utility Debt Reserve - 462,200 - 462,200 - - - 462,200 Engineering Service Fund 34,092 771,000 - 771,000 804,709 (69,021) 735,688 69,404 Golf Course Fund 26,044 17,040 (5,000) 12,040 21,012 (7,000) 14,012 24,072 Memorial Fund 2,497 3 (3) - - - - 2,497 Capital, Debt, & Trust Fund Subtotals 3,617,342$ 11,393,009$ (2,570,107)$ 8,822,902$ 11,750,774.00$ (3,144,357)$ 8,606,417$ 3,833,827 Grand Totals 7,026,879$ 30,709,392$ (2,464,214)$ 28,245,178$ 31,048,214$ (3,505,009)$ 27,543,205$ 7,728,852$ 1 of 1 Ordinance 3121, 2015 Budget Page 1 of 2 ORDINANCE NO. 3121 AN ORDINANCE ADOPTING THE BUDGET AND CAPITAL IMPROVEMENT PLAN FOR THE CITY OF PORT TOWNSEND, WASHINGTON, FOR THE FISCAL YEAR ENDING DECEMBER 31, 2015 WHEREAS, the City Manager of the City of Port Townsend, Washington, completed and placed on file with the City Clerk a proposed budget and estimate of the amount of monies required to meet the public expenses, bond retirement and interest, reserve funds and expenses of government of the City for the fiscal year ending December 31, 2015 (the “2015 Preliminary Budget”), and a notice was published that the City Council would conduct a public hearing on the 17th of November 2014 at the hour of 6:30 p.m., at City Hall for the purpose of receiving public testimony regarding the budget for the fiscal year 2015; and WHEREAS, the City Council held a public hearing on November 17, 2014 at which all taxpayers were heard who appeared for or against any part of the budget; and WHEREAS, following the public hearing, the City Council met in City Council Chambers on November 17, 2014 and December 1, 2014 to consider the 2015 Preliminary Budget and receive further public comment, and made adoptions and changes, as it deemed necessary and proper; and WHEREAS, the 2015 Budget does not exceed the lawful limit of taxation allowed by law to be levied on the property within the City of Port Townsend for the purposes set forth in the 2015 Budget, and the estimated expenditures in each fund set forth in the 2015 Budget are all necessary to carry on the government of the City for fiscal year 2015, and are all necessary to meet the various needs of the City during the period; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PORT TOWNSEND, WASHINGTON, DOES ORDAIN AS FOLLOWS: Section 1. The budget for the City of Port Townsend, Washington, for the fiscal year 2015, is hereby adopted at fund level as set forth in the document entitled “City of Port Townsend Final Budget 2015,” a copy of which has been and now is on file with the office of the City Clerk, and by this reference is hereby incorporated herein as if set forth. Section 2. Estimated revenues, including fund balances for working capital for each separate fund of the City of Port Townsend, and aggregate totals for all such funds combined, for the year 2015, are set forth in summary form in Exhibit A attached, and by this reference is hereby incorporated as if set forth, and are hereby appropriated for expenditure at the fund level during the year 2015. Section 3. The Capital Improvement Plan 2015-2020, is by this reference hereby incorporated as if set forth. Ordinance 3121, 2015 Budget Page 2 of 2 Section 4. The City Clerk is directed to transmit a certified copy of the City of Port Townsend Final Budget 2015 to the Office of State Auditor and to the Association of Washington Cities. Section 5. This ordinance shall take effect upon its passage, approval, and publication in the form and manner provided by law. ADOPTED by the City Council of the City of Port Townsend, Washington, at a regular meeting thereof, held this 1st day of December 2014. _____________________________ David King, Mayor Attest: Approved as to form: ___________________________ _____________________________ Joanna Sanders, CMC Steve Gross City Clerk City Attorney 2014 2015 2015 2015 2015 Ending FB Projected Ending Revenue Expenditure Revenue vs Ending Council Policy Council Policy Funds Balance Estimate Estimate Expenditures Balance Target Compliance Operating Funds General Fund 531,865$ 7,213,074$ 7,206,735$ 6,339$ 538,204$ 7.5%Yes Contingency Fund 145,468 4,133 - 4,133 149,601 2.1%YesPublic Works Admin Fund 14,712 276,849 276,745 104 14,816 5.4%Yes Library Fund 157,759 1,015,500 1,014,825 675 158,434 15.7%Yes Community Services Fund 96,962 1,364,885 1,358,703 6,182 103,144 7.6%Yes Fire & EMS Services Fund 31,184 2,384,803 2,384,803 - 31,184 Drug Enforcement 560 2 - 2 562 Street Fund 62,620 712,705 685,658 27,047 89,667 13.1%Yes Real Estate Excise Tax Fund - 300,000 300,000 - - Lodging Tax Fund 118,829 360,000 397,530 (37,530) 81,299 Community Development Block Grant Fund 146,127 15,000 70,000 (55,000) 91,127 Housing Trust Fund 9,316 10,000 6,500 3,500 12,816 Water Sewer Fund 1,438,455 4,584,929 4,323,209 261,720 1,700,175 37.1%Yes Stormwater Fund 230,165 1,090,839 1,005,886 84,953 315,118 28.9%Yes Equipment Rental Fund 690,736 755,568 788,471 (32,903) 657,833 Yes Self-Insurance Unemployment Fund 25,000 - - - 25,000 Yes Firemen's Pension Fund 195,267 36,289 66,742 (30,453) 164,814 Operating Fund Subtotals 3,895,025$ 20,124,576$ 19,885,807$ 238,769$ 4,133,794$ Capital, Debt, & Trust Funds General Capital Improvement Fund 191,863 450,000 480,716 (30,716) 161,147 Street Vacation Fund 92,655 - 80,000 (80,000) 12,655 Street Capital Improvement Fund 129,884 3,716,000 3,817,976 (101,976) 27,908 System Development Charges Fund 972,834 155,000 1,000,000 (845,000) 127,834 Transmission Line Replacement Fund **1,633,704 88,025 343,241 (255,216) 1,378,488 G.O. Debt Service Fund 2,295 1,158,673 1,156,706 1,967 4,262 78 Water Sewer Revenue Bond Fund 23,872 - 23,500 (23,500) 372 Utility Construction Fund 228,547 20,625,000 20,632,785 (7,785) 220,762 Utility Debt Reserve 462,200 693,200 - 693,200 1,155,400 Engineering Service Fund 69,404 970,000 918,423 51,577 120,981 Golf Course Fund 24,072 17,000 17,000 - 24,072 Memorial Fund 2,497 - - - 2,497 Capital, Debt, & Trust Fund Subtotals 3,833,827$ 27,872,898$ 28,470,347$ (597,449)$ 3,236,378$ Grand Totals 7,728,852$ 47,997,474$ 48,356,154$ (358,680)$ 7,370,172$ Proposed Budget 2015 Fund Summary Ordinance 3121 Exhibit A Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 Ge n e r a l  Go v e r n m e n t * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s . 20 1 5 20 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y Pr o j e c t Pr e l i m i n a r y A d o p t e d 1 0 0 4 1 Ci t y Fa c i l i t i e s En e r g y Im p r o v e m e n t s Up g r a d e  he a t i n g  sy s t e m  an d  li g h t i n g  to  re d u c e  en e r g y  co n s u m p t i o n Fu n d i n g So u r c e s De p a r t m e n t o f C o m m e r c e 30 0 , 0 0 0 300,000 Gr a n t 10 0 , 0 0 0 100,000 To t a l 40 0 , 0 0 0 - - - 400,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 40 0 , 0 0 0 400,000 Pr o j e c t M a n a g e m e n t 40 , 0 0 0 40,000 - To t a l 44 0 , 0 0 0 - - - 440,000 2 Mo u n t a i n Vi e w Ph a s e II I Fu n d i n g So u r c e s Pe n d i n g V o t e d B o n d 2, 5 0 3 , 0 0 0 2,503,000 - To t a l 2, 5 0 3 , 0 0 0 - - - - --2,503,000 Ex p e n d i t u r e s De s i g n / C o n s t r u c t i o n 2, 3 0 3 , 0 0 0 2,303,000 Pr o j e c t M a n a g e m e n t 20 0 , 0 0 0 200,000 To t a l 2, 5 0 3 , 0 0 0 - - - - 2,503,000 3 Li b r a r y Re p a i r s a n d e n e r g y i m p r o v e m e n t s Fu n d i n g So u r c e s He r i t a g e G r a n t 12 5 , 0 0 0 125,000 Pe n d i n g B o n d 48 0 , 0 0 0 480,000 Do n a t i o n s 17 5 , 0 0 0 175,000 To t a l 78 0 , 0 0 0 - - - 780,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 75 0 , 0 0 0 750,000 Pr o j e c t M a n a g e m e n t 30 , 0 0 0 30,000 - To t a l 78 0 , 0 0 0 - - - 780,000 11 / 1 2 / 2 0 1 4 Ordinance 3121, Exhibit B Page 1 of 13 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 St r e e t * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s . 20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d 1 10 5 8 Ho w a r d St r e e t Ph a s e II Op e n i n g  of  Ho w a r d  St r e e t  fr o m  Si m s  Wa y  to  Di s c o v e r y  Ro a d  an d  in c l u d e s  wa t e r ,  se w e r  an d  st o r m w a t e r  ut i l i t y  ex t e n s i o n s Fu n d i n g So u r c e s - RO W P r o c e e d s 80 , 0 0 0 80,000 WS D O T ‐ S T P f u n d s 77 0 , 0 0 0 770,000 TI B 2, 0 0 0 , 0 0 0 2,000,000 RE E T 2 35 , 0 0 0 35,000 St r e e t T r a n s f e r s I n - To t a l 2, 8 8 5 , 0 0 0 - - - -2,885,000 Ex p e n d i t u r e s - Ri g h t o f W a y 10 0 , 0 0 0 100,000 De s i g n / C o n s t r u c t i o n 2, 6 5 0 , 0 0 0 2,650,000 Pr o j e c t M a n a g e m e n t 20 0 , 0 0 0 200,000 To t a l 2, 9 5 0 , 0 0 0 - - - -2,950,000 ‐ 2 11 2 0 La n d e s St r e e t Co n s t r u c t i o n  of  a ne w  si d e w a l k  on  th e  we s t  si d e  of  La n d e s  fr o m  12 t h  St r e e t  to  19 t h  St r e e t Fu n d i n g So u r c e s - TI B 14 0 , 0 0 0 140,000 WS D O T 50 , 0 0 0 50,000 St r e e t O p e r a t i n g T r a n s f e r 10 , 0 0 0 10,000 RE E T 2 20 , 0 0 0 20,000 To t a l 22 0 , 0 0 0 - - - 220,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 18 0 , 0 0 0 180,000 Pr o j e c t M a n a g e m e n t 50 , 0 0 0 50,000 To t a l 23 0 , 0 0 0 - - - 230,000 ‐ 11 / 1 2 / 2 0 1 4 Ordinance 3121, Exhibit B Page 2 of 13 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 St r e e t * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s . 20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d 3 11 3 5 Sh e r i d a n St r e e t ‐ 14 t h to 19 t h Co n s t r u c t i o n  of  si d e w a l k s  on  bo t h  si d e s  of  Sh e r i d a n  St r e e t  fr o m  14 t h  St r e e t  to  19 t h  St r e e t Fu n d i n g So u r c e s - SR T S 49 7 , 0 0 0 497,000 WS D O T ‐ S T P f u n d s 89 , 0 0 0 89,000 RE E T 2 30 , 0 0 0 30,000 Ot h e r U n s e c u r e d F u n d s - To t a l 61 6 , 0 0 0 - - - 616,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 52 6 , 0 0 0 526,000 Pr o j e c t M a n a g e m e n t 90 , 0 0 0 90,000 61 6 , 0 0 0 616,000 - 4 Di s c o v e r y Ro a d I Sh e r i d a n  to  Ho w a r d  St r e e t Fu n d i n g So u r c e s - - TI B 6, 2 5 0 , 0 0 0 6,250,000 Ot h e r U n s e c u r e d F u n d s 1, 4 2 8 , 8 5 9 1,428,859 To t a l - - - 7, 6 7 8 , 85 9 7,678,859 Ex p e n d i t u r e s - RO W 20 0 , 0 0 0 200,000 De s i g n 84 0 , 8 8 9 840,889 Co n s t r u c t i o n 6, 6 3 7 , 9 6 9 6,637,969 To t a l - - - 7, 6 7 8 , 85 8 - -7,678,858 - 11 / 1 2 / 2 0 1 4 Ordinance 3121, Exhibit B Page 3 of 13 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 St r e e t * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s . 20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d 5 Wa s h i n g t o n St r e e t Do w n t o w n  St r e e t s c a p e Fu n d i n g So u r c e s - - Un s e c u r e d F u n d s 35 0 , 0 0 0 2 , 0 0 0 , 0 0 0 2,350,000 To t a l - - - 35 0 , 0 0 0 2, 00 0 , 0 0 0 2,350,000 Ex p e n d i t u r e s - De s i g n 35 0 , 0 0 0 350,000 Co n s t r u c t i o n 2, 0 0 0 , 0 0 0 2,000,000 To t a l - - - 35 0 , 0 0 0 2, 00 0 , 0 0 0 2,350,000 - 6 Si m s Wa y Im p r o v e m e n t s II Fu n d i n g So u r c e s - - WS D O T ‐ U n s e c u r e d 60 0 , 0 0 0 4 , 0 0 0 , 0 0 0 4,600,000 Ot h e r U n s e c u r e d F u n d s 15 0 , 0 0 0 1 , 0 0 0 , 0 0 0 1,150,000 To t a l - - - - 75 0 , 0 0 0 5,000,000 5,750,000 Ex p e n d i t u r e s - De s i g n 75 0 , 0 0 0 750,000 Co n s t r u c t i o n 5,000,000 5,000,000 To t a l - - - - 75 0 , 0 0 0 5,000,000 5,750,000 11 / 1 2 / 2 0 1 4 Ordinance 3121, Exhibit B Page 4 of 13 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 Wa t e r * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s . 20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d 1 61 6 1 LT 2 Fi l t r a t i o n Tr e a t m e n t Fa c i l i t y Re q u i r e d  Fe d e r a l  Ma n d a t e Fu n d i n g So u r c e s PW T F 2 (P C 1 2 ‐95 1 ‐07 5 ) 1, 2 0 3 , 0 0 0 1,203,000 PW T F 3 (P C 1 3 ‐96 1 ‐01 8 ) 4, 5 3 3 , 2 6 2 4,533,262 DW S R F (D M 1 2 ‐95 2 ‐09 2 ) 2, 3 1 9 , 0 0 0 2,319,000 In t e r n a l L o a n - Op e r a t i n g T r a n s f e r 30 , 0 0 0 30,000 Pe n d i n g L o a n / U S D A P W T F D W S R F 6, 5 8 2 , 0 0 0 1, 6 5 0 , 5 7 8 8,232,578 To t a l 10 , 1 3 4 , 0 0 0 6 , 1 8 3 , 8 4 0 - - 16,317,840 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 9, 9 8 4 , 0 0 0 5, 9 4 6 , 0 0 0 15,930,000 Pr o j e c t M a n a g e m e n t 15 0 , 0 0 0 2 3 7 , 8 4 0 387,840 - To t a l 10 , 1 3 4 , 0 0 0 6 , 1 8 3 , 8 4 0 - - --16,317,840 ‐ 2 60 1 7 5‐MG Re s e r v o i r In f r a s t r u c t u r e  Co n d i t i o n  Ma n d a t e Fu n d i n g So u r c e s - PW T F 4 (P C 1 3 ‐96 1 ‐03 7 )   1, 5 0 4 , 0 0 0 1,504,000 Pe n d i n g L o a n / U S D A P W T F D W S R F 5, 7 2 2 , 0 0 0 5,722,000 Re v e n u e B o n d - Ca p i t a l S u r c h a r g e - Wa t e r F u n d - To t a l 7, 2 2 6 , 0 0 0 - -7,226,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 7, 1 2 6 , 0 0 0 7,126,000 Pr o j e c t M a n a g e m e n t 10 0 , 0 0 0 100,000 - To t a l 7, 2 2 6 , 0 0 0 - -7,226,000 11 / 1 2 / 2 0 1 4 Ordinance 3121, Exhibit B Page 5 of 13 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 Wa t e r * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s . 20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d - 3 60 0 3 Ci t y La k e Pi p e l i n e ‐ OG W S Fu n d Co n d i t i o n  Ma n d a t e / A n d r e w s  Cr o s s i n g :  Di v e r s i o n  Re p a i r Fu n d i n g So u r c e s - OG W S F und 25 0 , 0 0 0 25 0 , 0 0 0 500,000 FE M A - PW T F - To t a l 25 0 , 0 0 0 2 5 0 , 0 0 0 - - 500,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 25 0 , 0 0 0 2 5 0 , 0 0 0 500,000 Pr o j e c t M a n a g e m e n t - - To t a l 25 0 , 0 0 0 2 5 0 , 0 0 0 - - 500,000 - 4 60 2 8 Ho w a r d St r e e t Wa t e r Co n t r i b u t e s  to  Ec o n o m i c  De v e l o p m e n t Fu n d i n g So u r c e s - Wa t e r SDC 50 0 , 0 0 0 500,000 To t a l 50 0 , 0 0 0 - - - -500,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 47 0 , 0 0 0 470,000 Pr o j e c t M a n a g e m e n t 30 , 0 0 0 30,000 - To t a l 50 0 , 0 0 0 - - - -500,000 5 60 1 3 Si t e w o r k Wa t e r  Tr e a t m e n t  Pl a n t Fu n d i n g So u r c e s - DW S R F ( D M 1 2 ‐ 9 5 2 ‐ 0 9 2 ) 1, 6 3 0 , 0 0 0 1,630,000 Wa t e r O p e r a t i n g T r a n s f e r I n - In t e r n al L o a n - To t a l 1, 6 3 0 , 0 0 0 - - - --1,630,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 1, 5 8 0 , 0 0 0 1,580,000 Pr o j e c t M a n a g e m e n t 50 , 0 0 0 50,000 - To t a l 1, 6 3 0 , 0 0 0 - - - --1,630,000 11 / 1 2 / 2 0 1 4 Ordinance 3121, Exhibit B Page 6 of 13 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 Wa t e r * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s . 20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d 6 60 0 1 Ma i n Re p l a c e m e n t / U p g r a d e s Fu n d i n g So u r c e s - Wa t e r C a p i t a l S u r c h a r g e 10 0 , 0 0 0 1 0 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 100,000 500,000 To t a l - 1 0 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 100,000 500,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 10 0 , 0 0 0 1 0 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 100,000 500,000 Pr o j e c t M a n a g e m e n t - - To t a l - 1 0 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 100,000 500,000 - 7 60 5 0 Wa t e r Sy s t e m Pl a n Up d a t e Re q u i r e d  ev e r y  6 ye a r s - Fu n d i n g So u r c e s - Wa t e r C a p i t a l S u r c h a r g e 25 , 0 0 0 1 3 0 , 0 0 0 155,000 To t a l - 2 5 , 0 0 0 - - - 1 3 0 , 0 0 0 155,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 25 , 0 0 0 1 0 0 , 0 0 0 125,000 Pr o j e c t M a n a g e m e n t 20,000 20,000 - To t a l - 2 5 , 0 0 0 - - - 1 2 0 , 0 0 0 145,000 - - On g o i n g 60 0 0 Wa t e r Ge n e r a l Fu n d i n g So u r c e s Wa t e r C a p i t a l S u r c h a r g e 15 5 , 0 0 0 1 6 0 , 0 0 0 1 6 0 , 0 0 0 16 0 , 0 0 0 16 0 , 0 0 0 795,000 To t a l 15 5 , 0 0 0 1 6 0 , 0 0 0 16 0 , 0 0 0 16 0 , 0 0 0 16 0 , 0 0 0 795,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 14 0 , 0 0 0 1 4 0 , 0 0 0 14 0 , 0 0 0 14 0 , 0 0 0 14 0 , 0 0 0 700,000 Pr o j e c t M a n a g e m e n t 20 , 0 0 0 2 0 , 0 0 0 20 , 0 0 0 20 , 0 0 0 20 , 0 0 0 100,000 - To t a l 16 0 , 0 0 0 1 6 0 , 0 0 0 16 0 , 0 0 0 16 0 , 0 0 0 16 0 , 0 0 0 800,000 - 11 / 1 2 / 2 0 1 4 Ordinance 3121, Exhibit B Page 7 of 13 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 Se w e r * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s . 20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d 1 70 3 8 Ho w a r d St r e e t Co n t r i b u t e s  to  Ec o n o m i c  De v e l o p m e n t - Fu n d i n g So u r c e s - Se w e r S D C 50 0 , 0 0 0 500,000 To t a l 50 0 , 0 0 0 - - - - - 500,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 47 0 , 0 0 0 470,000 Pr o j e c t M a n a g e m e n t 30 , 0 0 0 30,000 - To t a l 50 0 , 0 0 0 - - - - - 500,000 - 2 70 0 1 Co l l e c t i o n Sy s t e m Im p r o v e m e n t s Fu n d i n g So u r c e s Se w e r C a p i t a l S u r c h a r g e 14 0 , 0 0 0 1 0 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 100,000 640,000 To t a l 14 0 , 0 0 0 1 0 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 100,000 640,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 12 0 , 0 0 0 1 0 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 100,000 620,000 Pr o j e c t M a n a g e m e n t 20 , 0 0 0 20,000 - To t a l 14 0 , 0 0 0 1 0 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 100,000 640,000 - 3 70 1 8 So u t h We s t Se w e r Pu m p St a t i o n Co n t r i b u t e s  to  Ec o n o m i c  De v e l o p m e n t - - Fu n d i n g So u r c e s - Un s e c u r e d ‐ L o a n s , G r a n t s , L I D 3, 9 7 0 , 0 0 0 3,970,000 Se w e r S D C 36 0 , 0 0 0 360,000 To t a l - - - 4 , 3 3 0 , 0 0 0 - - 4,330,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 4, 0 0 0 , 0 0 0 4,000,000 Pr o j e c t M a n a g e m e n t 33 0 , 0 0 0 3 3 0 , 0 0 0 - To t a l - - - 4 , 3 3 0 , 0 0 0 - - 4,330,000 11 / 1 2 / 2 0 1 4 Ordinance 3121, Exhibit B Page 8 of 13 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 Se w e r * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s . 20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d - 4 70 2 6 Ga i n e s St r e e t Pu m p St a t i o n In f r a s t r u c t u r e  Co n d i t i o n  Ma n d a t e  (V u l n e r a b i l i t y ) - Fu n d i n g So u r c e s - Un s e c u r e d ‐ F E M A ‐ p o t e n t i a l f u n d i n g s o u r c e 46 5 , 0 0 0 4 6 5 , 0 0 0 To t a l - - - - 4 6 5 , 0 0 0 - 465,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 38 0 , 0 0 0 3 8 0 , 0 0 0 Pr o j e c t M a n a g e m e n t 85 , 0 0 0 8 5 , 0 0 0 - To t a l - - - - 4 6 5 , 0 0 0 - 465,000 - 5 70 2 9 Ou t f a l l Re p l a c e m e n t In f r a s t r u c t u r e  Co n d i t i o n - Fu n d i n g So u r c e s - Un f u n d e d 67 5 , 0 0 0 4 , 0 5 0 , 0 0 0 4,725,000 To t a l - - - - 6 7 5 , 0 0 0 4,050,000 4,725,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 59 0 , 0 0 0 3 , 7 0 0 , 0 0 0 4,290,000 Pr o j e c t M a n a g e m e n t 85 , 0 0 0 3 5 0 , 0 0 0 435,000 - To t a l - - - - 6 7 5 , 0 0 0 4,050,000 4,725,000 - 6 70 3 6 Cl i f f St r e e t Se w e r De s i r a b l e  In v e s t m e n t  in  Sy s t e m - Fu n d i n g So u r c e s - Po t e n t i a l L I D 28 5 , 0 0 0 2 8 5 , 0 0 0 Ca p i t a l S u r c h a r g e 20 , 0 0 0 1 2 0 , 0 0 0 140,000 To t a l - - - 2 0 , 0 0 0 40 5 , 0 0 0 - 425,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 37 0 , 0 0 0 3 7 0 , 0 0 0 Pr o j e c t M a n a g e m e n t 20 , 0 0 0 3 5 , 0 0 0 55,000 - To t a l - - - 2 0 , 0 0 0 40 5 , 0 0 0 - 425,000 11 / 1 2 / 2 0 1 4 Ordinance 3121, Exhibit B Page 9 of 13 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 Se w e r * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s . 20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d - 7 70 1 4 In f i l t r a t i o n / I n f l o w Re m o v a l De s i r a b l e  In v e s t m e n t  in  Sy s t e m - Fu n d i n g So u r c e s - Un f u n d e d 26 0 , 0 0 0 2 6 0 , 0 0 0 To t a l - - - - 2 6 0 , 0 0 0 - 260,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 20 0 , 0 0 0 2 0 0 , 0 0 0 Pr o j e c t M a n a g e m e n t 40 , 0 0 0 4 0 , 0 0 0 - To t a l - - - - 2 4 0 , 0 0 0 - 240,000 - 8 70 0 4 Wa s t e w a t e r Ma s t e r Pl a n / W W T P Fu n d i n g So u r c e s - Ca p i t a l S u r c h a r g e 130,000 130,000 To t a l - - - - - 1 3 0 , 0 0 0 130,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 100,000 100,000 Pr o j e c t M a n a g e m e n t 30,000 30,000 - To t a l - - - - - 1 3 0 , 0 0 0 130,000 11 / 1 2 / 2 0 1 4 Ordinance 3121, Exhibit B Page 10 of 13 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 St o r m * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s .    20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d 1 80 0 1 St o r m w a t e r Ma s t e r Pl a n Cr i t i c a l  Pl a n n i n g  do c u m e n t Fu n d i n g So u r c e s St o r m w a t e r f u n d 70 , 0 0 0 70,000 To t a l 70 , 0 0 0 - - - 70,000 Ex p e n d i t u r e s - Pl a n P r e p a r a t i o n 60 , 0 0 0 60,000 Pr o j e c t M a n a gem e n t 10 , 0 0 0 10,000 - To t a l 70 , 0 0 0 - - - 70,000 ‐                       2 80 3 5 Sh e r i d a n ‐ 14 t h to 19 t h ‐                       Fu n d i n g So u r c e s - St o r m w a t e r f u n d 20 , 0 0 0 20,000 To t a l 20 , 0 0 0 - - - 20,000 Ex p e n d i t u r e s - De s i gn/ C o n s t r u c t i o n - Pr o j e c t M a n a gem e n t 20 , 0 0 0 20,000 - To t a l 20 , 0 0 0 - - - 20,000 3 80 2 0 La n d e s St r e e t ‐                       Fu n d i n g So u r c e s - St o r m w a t e r f u n d 20 , 0 0 0 20,000 To t a l 20 , 0 0 0 - - - 20,000 Ex p e n d i t u r e s - De s i gn/ C o n s t r u c t i o n 20 , 0 0 0 20,000 Pr o j e c t M a n a gem e n t - - To t a l 20 , 0 0 0 - - - 20,000 11 / 1 2 / 2 0 1 4 Ordinance 3121, Exhibit B Page 11 of 13 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 St o r m * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s .    20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d - 4 80 3 8 Ho w a r d St r e e t ‐                       Fu n d i n g So u r c e s - Po t e n t i a l G r a n t 40 0 , 0 0 0 400,000 St o r m w a t e r f u n d 40 , 0 0 0 40,000 To t a l 44 0 , 0 0 0 - - - 440,000 Ex p e n d i t u r e s - De s i gn/ C o n s t r u c t i o n 40 0 , 0 0 0 400,000 De s i gn/ P r o j e c t M a n a gem e n t 40 , 0 0 0 40,000 - To t a l 44 0 , 0 0 0 - - - 440,000 - 5 80 0 0 St o r m Sy s t e m Im p r o v e m e n t s ‐                       Fu n d i n g So u r c e s - St o r m w a t e r f u n d 20 , 0 0 0 20,000 To t a l 20 , 0 0 0 - - - 20,000 Ex p e n d i t u r e s - De s i gn/ C o n s t r u c t i o n 10 , 0 0 0 10,000 Pr o j e c t M a n a gem e n t 10 , 0 0 0 10,000 - To t a l 20 , 0 0 0 - - - 20,000 6 16 t h SW Im p r o v e m e n t ‐                       Fu n d i n g So u r c e s - St o r m w a t e r f u n d 10 0 , 0 0 0 100,000 To t a l - 1 0 0 , 0 0 0 - - 100,000 Ex p e n d i t u r e s - De s i gn/ C o n s t r u c t i o n 80 , 0 0 0 80,000 De s i gn/ P r o j e c t M a n a gem e n t 20 , 0 0 0 20,000 - To t a l - 1 0 0 , 0 0 0 - - 100,000 - 11 / 1 2 / 2 0 1 4 Ordinance 3121, Exhibit B Page 12 of 13 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 Wa t e r * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s . 20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d 6 60 0 1 Ma i n Re p l a c e m e n t / U p g r a d e s Fu n d i n g So u r c e s - Wa t e r C a p i t a l S u r c h a r g e 10 0 , 0 0 0 1 0 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 100,000 500,000 To t a l - 1 0 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 100,000 500,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 10 0 , 0 0 0 1 0 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 100,000 500,000 Pr o j e c t M a n a g e m e n t - - To t a l - 1 0 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 100,000 500,000 - 7 60 5 0 Wa t e r Sy s t e m Pl a n Up d a t e Re q u i r e d  ev e r y  6 ye a r s - Fu n d i n g So u r c e s - Wa t e r C a p i t a l S u r c h a r g e 25 , 0 0 0 1 3 0 , 0 0 0 155,000 To t a l - 2 5 , 0 0 0 - - - 1 3 0 , 0 0 0 155,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 25 , 0 0 0 1 0 0 , 0 0 0 125,000 Pr o j e c t M a n a g e m e n t 20,000 20,000 - To t a l - 2 5 , 0 0 0 - - - 1 2 0 , 0 0 0 145,000 - - On g o i n g 60 0 0 Wa t e r Ge n e r a l Fu n d i n g So u r c e s Wa t e r C a p i t a l S u r c h a r g e 15 5 , 0 0 0 1 6 0 , 0 0 0 1 6 0 , 0 0 0 16 0 , 0 0 0 16 0 , 0 0 0 795,000 To t a l 15 5 , 0 0 0 1 6 0 , 0 0 0 16 0 , 0 0 0 16 0 , 0 0 0 16 0 , 0 0 0 795,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 14 0 , 0 0 0 1 4 0 , 0 0 0 14 0 , 0 0 0 14 0 , 0 0 0 14 0 , 0 0 0 700,000 Pr o j e c t M a n a g e m e n t 20 , 0 0 0 2 0 , 0 0 0 20 , 0 0 0 20 , 0 0 0 20 , 0 0 0 100,000 - To t a l 16 0 , 0 0 0 1 6 0 , 0 0 0 16 0 , 0 0 0 16 0 , 0 0 0 16 0 , 0 0 0 800,000 - 11 / 1 2 / 2 0 1 4 Ordinance 3121, Exhibit B Page 7 of 13 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 Se w e r * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s . 20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d 1 70 3 8 Ho w a r d St r e e t Co n t r i b u t e s  to  Ec o n o m i c  De v e l o p m e n t - Fu n d i n g So u r c e s - Se w e r S D C 50 0 , 0 0 0 500,000 To t a l 50 0 , 0 0 0 - - - - - 500,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 47 0 , 0 0 0 470,000 Pr o j e c t M a n a g e m e n t 30 , 0 0 0 30,000 - To t a l 50 0 , 0 0 0 - - - - - 500,000 - 2 70 0 1 Co l l e c t i o n Sy s t e m Im p r o v e m e n t s Fu n d i n g So u r c e s Se w e r C a p i t a l S u r c h a r g e 14 0 , 0 0 0 1 0 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 100,000 640,000 To t a l 14 0 , 0 0 0 1 0 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 100,000 640,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 12 0 , 0 0 0 1 0 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 100,000 620,000 Pr o j e c t M a n a g e m e n t 20 , 0 0 0 20,000 - To t a l 14 0 , 0 0 0 1 0 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 100,000 640,000 - 3 70 1 8 So u t h We s t Se w e r Pu m p St a t i o n Co n t r i b u t e s  to  Ec o n o m i c  De v e l o p m e n t - - Fu n d i n g So u r c e s - Un s e c u r e d ‐ L o a n s , G r a n t s , L I D 3, 9 7 0 , 0 0 0 3,970,000 Se w e r S D C 36 0 , 0 0 0 360,000 To t a l - - - 4 , 3 3 0 , 0 0 0 - - 4,330,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 4, 0 0 0 , 0 0 0 4,000,000 Pr o j e c t M a n a g e m e n t 33 0 , 0 0 0 3 3 0 , 0 0 0 - To t a l - - - 4 , 3 3 0 , 0 0 0 - - 4,330,000 11 / 1 2 / 2 0 1 4 Ordinance 3121, Exhibit B Page 8 of 13 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 Se w e r * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s . 20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d - 4 70 2 6 Ga i n e s St r e e t Pu m p St a t i o n In f r a s t r u c t u r e  Co n d i t i o n  Ma n d a t e  (V u l n e r a b i l i t y ) - Fu n d i n g So u r c e s - Un s e c u r e d ‐ F E M A ‐ p o t e n t i a l f u n d i n g s o u r c e 46 5 , 0 0 0 4 6 5 , 0 0 0 To t a l - - - - 4 6 5 , 0 0 0 - 465,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 38 0 , 0 0 0 3 8 0 , 0 0 0 Pr o j e c t M a n a g e m e n t 85 , 0 0 0 8 5 , 0 0 0 - To t a l - - - - 4 6 5 , 0 0 0 - 465,000 - 5 70 2 9 Ou t f a l l Re p l a c e m e n t In f r a s t r u c t u r e  Co n d i t i o n - Fu n d i n g So u r c e s - Un f u n d e d 67 5 , 0 0 0 4 , 0 5 0 , 0 0 0 4,725,000 To t a l - - - - 6 7 5 , 0 0 0 4,050,000 4,725,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 59 0 , 0 0 0 3 , 7 0 0 , 0 0 0 4,290,000 Pr o j e c t M a n a g e m e n t 85 , 0 0 0 3 5 0 , 0 0 0 435,000 - To t a l - - - - 6 7 5 , 0 0 0 4,050,000 4,725,000 - 6 70 3 6 Cl i f f St r e e t Se w e r De s i r a b l e  In v e s t m e n t  in  Sy s t e m - Fu n d i n g So u r c e s - Po t e n t i a l L I D 28 5 , 0 0 0 2 8 5 , 0 0 0 Ca p i t a l S u r c h a r g e 20 , 0 0 0 1 2 0 , 0 0 0 140,000 To t a l - - - 2 0 , 0 0 0 40 5 , 0 0 0 - 425,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 37 0 , 0 0 0 3 7 0 , 0 0 0 Pr o j e c t M a n a g e m e n t 20 , 0 0 0 3 5 , 0 0 0 55,000 - To t a l - - - 2 0 , 0 0 0 40 5 , 0 0 0 - 425,000 11 / 1 2 / 2 0 1 4 Ordinance 3121, Exhibit B Page 9 of 13 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 Se w e r * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s . 20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d - 7 70 1 4 In f i l t r a t i o n / I n f l o w Re m o v a l De s i r a b l e  In v e s t m e n t  in  Sy s t e m - Fu n d i n g So u r c e s - Un f u n d e d 26 0 , 0 0 0 2 6 0 , 0 0 0 To t a l - - - - 2 6 0 , 0 0 0 - 260,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 20 0 , 0 0 0 2 0 0 , 0 0 0 Pr o j e c t M a n a g e m e n t 40 , 0 0 0 4 0 , 0 0 0 - To t a l - - - - 2 4 0 , 0 0 0 - 240,000 - 8 70 0 4 Wa s t e w a t e r Ma s t e r Pl a n / W W T P Fu n d i n g So u r c e s - Ca p i t a l S u r c h a r g e 130,000 130,000 To t a l - - - - - 1 3 0 , 0 0 0 130,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 100,000 100,000 Pr o j e c t M a n a g e m e n t 30,000 30,000 - To t a l - - - - - 1 3 0 , 0 0 0 130,000 11 / 1 2 / 2 0 1 4 Ordinance 3121, Exhibit B Page 10 of 13 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 St o r m * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s .    20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d 1 80 0 1 St o r m w a t e r Ma s t e r Pl a n Cr i t i c a l  Pl a n n i n g  do c u m e n t Fu n d i n g So u r c e s St o r m w a t e r f u n d 70 , 0 0 0 70,000 To t a l 70 , 0 0 0 - - - 70,000 Ex p e n d i t u r e s - Pl a n P r e p a r a t i o n 60 , 0 0 0 60,000 Pr o j e c t M a n a gem e n t 10 , 0 0 0 10,000 - To t a l 70 , 0 0 0 - - - 70,000 ‐                       2 80 3 5 Sh e r i d a n ‐ 14 t h to 19 t h ‐                       Fu n d i n g So u r c e s - St o r m w a t e r f u n d 20 , 0 0 0 20,000 To t a l 20 , 0 0 0 - - - 20,000 Ex p e n d i t u r e s - De s i gn/ C o n s t r u c t i o n - Pr o j e c t M a n a gem e n t 20 , 0 0 0 20,000 - To t a l 20 , 0 0 0 - - - 20,000 3 80 2 0 La n d e s St r e e t ‐                       Fu n d i n g So u r c e s - St o r m w a t e r f u n d 20 , 0 0 0 20,000 To t a l 20 , 0 0 0 - - - 20,000 Ex p e n d i t u r e s - De s i gn/ C o n s t r u c t i o n 20 , 0 0 0 20,000 Pr o j e c t M a n a gem e n t - - To t a l 20 , 0 0 0 - - - 20,000 11 / 1 2 / 2 0 1 4 Ordinance 3121, Exhibit B Page 11 of 13 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 St o r m * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s .    20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d - 4 80 3 8 Ho w a r d St r e e t ‐                       Fu n d i n g So u r c e s - Po t e n t i a l G r a n t 40 0 , 0 0 0 400,000 St o r m w a t e r f u n d 40 , 0 0 0 40,000 To t a l 44 0 , 0 0 0 - - - 440,000 Ex p e n d i t u r e s - De s i gn/ C o n s t r u c t i o n 40 0 , 0 0 0 400,000 De s i gn/ P r o j e c t M a n a gem e n t 40 , 0 0 0 40,000 - To t a l 44 0 , 0 0 0 - - - 440,000 - 5 80 0 0 St o r m Sy s t e m Im p r o v e m e n t s ‐                       Fu n d i n g So u r c e s - St o r m w a t e r f u n d 20 , 0 0 0 20,000 To t a l 20 , 0 0 0 - - - 20,000 Ex p e n d i t u r e s - De s i gn/ C o n s t r u c t i o n 10 , 0 0 0 10,000 Pr o j e c t M a n a gem e n t 10 , 0 0 0 10,000 - To t a l 20 , 0 0 0 - - - 20,000 6 16 t h SW Im p r o v e m e n t ‐                       Fu n d i n g So u r c e s - St o r m w a t e r f u n d 10 0 , 0 0 0 100,000 To t a l - 1 0 0 , 0 0 0 - - 100,000 Ex p e n d i t u r e s - De s i gn/ C o n s t r u c t i o n 80 , 0 0 0 80,000 De s i gn/ P r o j e c t M a n a gem e n t 20 , 0 0 0 20,000 - To t a l - 1 0 0 , 0 0 0 - - 100,000 - 11 / 1 2 / 2 0 1 4 Ordinance 3121, Exhibit B Page 12 of 13 2015201620172018201920206-Year Total General Government Funding Sources REET Transfer 50,000          50,000                 Department of Commerce 300,000        300,000              Heritage Grant 125,000        ‐                 ‐                 ‐                 ‐                   ‐                  125,000              Donation 175,000        ‐                 ‐                 ‐                 ‐                   ‐                  175,000              Pending Bond 2,983,000     ‐                 ‐                 ‐                 ‐                   ‐                  2,983,000           Grant 100,000        ‐                 ‐                 ‐                 ‐                   ‐                  100,000              Total 3,733,000    ‐                 ‐                 ‐                 ‐                   ‐                  3,733,000           Expenditures ‐                           Design/Construction 3,453,000     ‐                 ‐                 ‐                 ‐                   ‐                  3,453,000           Project Management 270,000        ‐                 ‐                 ‐                 ‐                   ‐                  270,000             ‐                           Total 3,723,000    ‐                 ‐                 ‐                 ‐                   ‐                  3,723,000           Street ‐                            Funding Sources ‐                           Street Transfer 10,000          ‐                 ‐                 ‐                 ‐                   ‐                  10,000                 REET 85,000          ‐                 ‐                 ‐                 ‐                   ‐                  85,000                 ROW Proceeds 80,000          ‐                 ‐                 ‐                 ‐                   ‐                  80,000                 WSDOT ‐ STP funds 909,000        ‐                 ‐                 ‐                 600,000      4,000,000 5,509,000           SRTS 497,000        ‐                 ‐                 ‐                 ‐                   ‐                  497,000              TIB 2,140,000     ‐                 ‐                 6,250,000 ‐                   ‐                  8,390,000           Other Unsecured Funding ‐                     ‐                 ‐                 1,778,8592,150,000   1,000,000 4,928,859           Total 3,721,000    ‐                 ‐                 8,028,8592,750,000  5,000,000 19,499,859        ‐                           Expenditures ‐                           Right of Way 100,000        ‐                 ‐                 200,000    ‐                   ‐                  300,000              Design/Construction 3,356,000     ‐                 ‐                 7,828,8582,750,000   5,000,000 18,934,858         Project Management 340,000        ‐                 ‐                 ‐                 ‐                   ‐                  340,000              3,796,000    ‐                 ‐                 8,028,8582,750,000  5,000,000 19,574,858         Water Funding Sources Capital Surcharge 155,000        285,000    260,000    260,000    260,000      230,000    1,450,000           PWTF 2 1,203,000     ‐                 ‐                 ‐                 ‐                   ‐                  1,203,000           PWTF 3 ‐                     4,533,262 ‐                 ‐                 ‐                   ‐                  4,533,262           PWTF 4 1,504,000     ‐                 ‐                 ‐                 ‐                   ‐                  1,504,000           DWSRF 3,949,000     ‐                 ‐                 ‐                 ‐                   ‐                  3,949,000           Water Transfer Fund 30,000          ‐                 ‐                 ‐                 ‐                   ‐                  30,000                 OGWS 250,000        250,000    ‐                 ‐                 ‐                   ‐                  500,000              Water Transfer Fund SDC 500,000        ‐                 ‐                 ‐                 ‐                   ‐                  500,000              Unsecured Funds/USDA DWSRF 12,304,000  1,650,578 ‐                 ‐                 ‐                   ‐                  13,954,578         Revenue Bond ‐                     ‐                 ‐                 ‐                 ‐                   ‐                  ‐                           Total 19,895,000  6,718,840 260,000    260,000    260,000      230,000    27,623,840        ‐                           Expenditures ‐                           Design/Construction 19,550,000  6,461,000 240,000    240,000    240,000      200,000    26,931,000         Project Management 350,000        257,840    20,000      20,000      20,000        20,000       687,840              ‐                           Total 19,900,000  6,718,840 260,000    260,000    260,000      220,000    27,618,840                                   Sewer ‐                            Funding Sources ‐                           Capital Surcharge 140,000        100,000    100,000    120,000    220,000      230,000    910,000              Sewer Transfer SDC 500,000        ‐                 ‐                 360,000    ‐                   ‐                  860,000              Unsecured Funds ‐                     ‐                 ‐                 3,970,0001,400,000   4,050,000 9,420,000           LID ‐                     ‐                 ‐                 ‐                 285,000      ‐                  285,000              Total 640,000        100,000    100,000    4,450,0001,905,000  4,280,000 11,475,000         ‐                           Expenditures ‐                           Design/Construction 590,000        100,000    100,000    4,100,0001,640,000   3,900,000 10,430,000         Project Management 50,000          ‐                 ‐                 350,000    245,000      380,000    1,025,000           ‐                           Total 640,000        100,000    100,000    4,450,0001,885,000  4,280,000 11,455,000         Storm ‐                            Funding Sources ‐                           Potential Grant 400,000        ‐                 ‐                 ‐                 ‐                   ‐                  400,000              Storm Fund 170,000        100,000    ‐                 ‐                 ‐                   ‐                  270,000              Total 570,000        100,000    ‐                 ‐                 ‐                   ‐                  670,000              Expenditures ‐                           Design/Construction 490,000        80,000      ‐                 ‐                 ‐                   ‐                  570,000              Project Management 80,000          20,000      ‐                 ‐                 ‐                   ‐                  100,000              570,000        100,000    ‐                 ‐                 ‐                   ‐                  670,000              Ordinance 3121, Exhibit B Page 13 of 13 Ordinance 3122 2014 Supplemental Budget ORDINANCE NO. 3122 AN ORDINANCE OF THE CITY OF PORT TOWNSEND ADOPTING 2014 SUPPLEMENTAL BUDGET APPROPRIATIONS AND MAKING FINDINGS AND DECLARING AN EMERGENCY THE CITY COUNCIL OF THE CITY OF PORT TOWNSEND, UPON REVIEW OF THE 2014 BUDGET, MAKES THE FOLLOWING FINDINGS: WHEREAS, the City Council, on June 23, 2014, adopted Ordinance 3108, Ordinance 3109 and Ordinance 3110 approving supplemental budgets for 2014; and WHEREAS, the City Manager of the City of Port Townsend, Washington completed and filed an additional proposed supplemental budget for 2014 on November 12, 2014; and WHEREAS, the City Council reviewed the supplemental budget and held a public hearing on November 17, 2014 and considered the matter further on December 1, 2014; NOW, THEREFORE, the City Council of the City of Port Townsend, Washington, does ordain as follows: Section 1. The supplemental budget for the City of Port Townsend, Washington, for the fiscal year 2014, is hereby adopted as set forth in the document entitled “City of Port Townsend Budget Supplemental Nov. 2014,” a copy of which has been and now is on file with the office of the City Clerk, and by this reference is hereby incorporated herein as set forth. The budget supplemental summary is attached as Exhibit A, making revenue and expenditure revisions. Section 2. Because of expenditures that could not reasonably have been foreseen at the time of filing the preliminary budget that required the expenditure of money not provided for in the annual budget, the City Council declares an emergency requiring the appropriations to the 2014 budget. Section 3. This ordinance shall take effect upon its passage, approval, and publication in the form and manner provided by law. ADOPTED by the City Council of the City of Port Townsend, Washington, at a regular meeting thereof, held this first day of December 2014. ___________________________________ David King Mayor Attest: Approved as to legal form: _____________________________ ____________________________________ Joanna Sanders, CMC Steve Gross City Clerk City Attorney CITY OF PORT TOWNSEND 2014 NOVEMBER (FINAL) BUDGET SUPPLEMENTAL SUMMARY Beginning Budget 2014 Budget 2014 Budget 2014 Budget 2014 Budget 2014 Budget 2014 Estimated Ending Fund Supplemental Final Final Supplemental Final Final Fund Balance Adopted Supplemental Supplemental Adopted Supplemental Supplemental Balance Actual +Revenues +Revenues Revenues Appropriations +Appropriations Appropriations Budget 1/1/2014 6/23/2014 Change Nov-14 6/23/2014 Change Nov-14 12/31/2014 Operating Funds General Fund 365,791$ 7,159,831$ 25,808$ $7,185,639 7,031,022$ (11,457)$ 7,019,565$ 531,865 Contingency Fund 128,468 4,133 12,867 17,000 - - - 145,468 Public Works Admin Fund 20,531 286,494 (0) 286,494 302,076 (9,763) 292,313 14,712 Library Fund 152,403 998,500 1,000 999,500 1,109,954 (115,810) 994,144 157,759 Community Services Fund 22,373 1,521,885 74,625 1,596,510 1,493,731 28,190 1,521,921 96,962 Fire & EMS Services Fund 42,504 2,121,598 - 2,121,598 2,132,918 - 2,132,918 31,184 Drug Enforcement 558 2 - 2 - - - 560 Street Fund 44,882 706,240 0 706,240 693,714 (5,212) 688,502 62,620 Real Estate Excise Tax Fund - 300,000 5,000 305,000 270,000 35,000 305,000 - Lodging Tax Fund 101,447 360,162 0 360,162 342,780 - 342,780 118,829 Community Development Block Grant F 142,317 10,281 7,058 17,338 50,000 (36,472) 13,528 146,127 Housing Trust Fund 5,816 10,000 - 10,000 6,500 - 6,500 9,316 Water Sewer Fund 1,166,759 4,487,154 (8,339) 4,478,815 4,279,630 (72,511) 4,207,119 1,438,455 Stormwater Fund 247,875 518,266 (1,096) 517,170 590,925 (56,045) 534,880 230,165 Equipment Rental Fund 725,267 755,568 (0) 755,568 892,163 (102,064) 790,099 690,736 Self-insurance Reserve Fund 15,000 40,000 (10,000) 30,000 25,000 (5,000) 20,000 25,000 Firemen's Pension Fund 227,546 36,269 (1,029) 35,240 77,027 (9,508) 67,519 195,267 Operating Fund Subtotals 3,409,537$ 19,316,383$ 105,893$ 19,422,276$ 19,297,439.68$ (360,652)$ 18,936,788$ 3,895,025 Capital, Debt, & Trust Funds General Capital Improvement Fund 267,605 2,777,363 (532,003) 2,245,360 2,797,363 (476,261) 2,321,102 191,863 Street Vacation Fund 122,655 - - 100,000 (70,000) 30,000 92,655 Street Capital Improvement Fund 103,260 1,596,000 (654,100) 941,900 1,596,000 (680,724) 915,276 129,884 System Development Charges Fund 1,067,049 154,346 (471) 153,875 248,090 - 248,090 972,834 Transmission Line Replacement Fund 1,740,770 88,025 201 88,226 840,424 (645,132) 195,292 1,633,704 G.O. Debt Service Fund 2,295 1,165,090 (25,217) 1,139,873 1,161,176 (21,303) 1,139,873 2,295 78 Water Sewer Revenue Bond Fund 48,944 72 (144) (72) 25,000 - 25,000 23,872 Utility Construction Fund 202,131 4,361,869 (1,353,369) 3,008,500 4,157,000 (1,174,916) 2,982,084 228,547 Utility Debt Reserve - 462,200 - 462,200 - - - 462,200 Engineering Service Fund 34,092 771,000 - 771,000 804,709 (69,021) 735,688 69,404 Golf Course Fund 26,044 17,040 (5,000) 12,040 21,012 (7,000) 14,012 24,072 Memorial Fund 2,497 3 (3) - - - - 2,497 Capital, Debt, & Trust Fund Subtotals 3,617,342$ 11,393,009$ (2,570,107)$ 8,822,902$ 11,750,774.00$ (3,144,357)$ 8,606,417$ 3,833,827 Grand Totals 7,026,879$ 30,709,392$ (2,464,214)$ 28,245,178$ 31,048,214$ (3,505,009)$ 27,543,205$ 7,728,852$ Ordinance 3122 Exhibit A CITY OF PORT TOWNSEND, WASHINGTON FINANCIAL POLICIES The City Council adopted “Finance and Budget Policy Guidelines” on July 21, 2014 (Resolution 14-042). These policy guidelines lay the framework for fund reserves, revenue policies, transfers and interfund loans, general expenditure policies, debt management, grant administration and budget and long range forecasting. Two policies that had significant impact on the 2015 budget were the Fund Reserve Policy and the Cost Recovery Policy. Fund Reserve Policy Fund Reserve targets were adopted to allow the City to maintain sufficient working capital and to weather emergencies or unexpected revenue declines. The 2015 budget was developed to ensure that ending fund balance amounts would align with the City Council Fund Balance Reserve Policy. In order to meet ending fund balance requirements with limited revenue increases, opportunities for expense increases and the addition of new programs were limited. The following reserve balance scorecard shows the fund balance reserve results. 1 of 3 Resolution 14-042 Page 1 of2 RESOLUTION NO. 14-042 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PORT TOWNSEND, WASHINGTON ESTABLISHING FINANCE AND BUDGET POLICY GUIDELINES WHEREAS, the City Council adopted a set of Financial Policies and Budgetguidelines relating to Revenues, Expenditures, Reserves and general Budget goals and guidelines in Resolution 99-051; and WHEREAS, the City Council has reviewed and approved a series of Utility Cost of Service and Rates studies: as in Ordinance 2953 (FCS October, 2007 Study); FCS Water and Wastewater Cost of Service Rate Study, March 2008; FCS Study update October 2010; and Ordinance 3071 FCS Cost of Service, March, 2012; and WHEREAS,the City Council adopted Resolution 14-035 approving a Cost Allocation Plan on June 16, 2014; and WHEREAS, the City Council adopted a three-year community investment strategy as a part of its overall financial management and budget strategies, Resolution 08-041 in November 2008; and WHEREAS, the City Council approved a 24-point fiscal plan in Resolution 11-043 in December 2011; and WHEREAS, as a part of its Annual Audit the State Auditor's Office raisedquestions as to the adequacy of the City's Financial Policies, and whereas the City wishes toconsolidate and update itsFinance and Budget Policy Guidelines NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Port Townsend, Washington, as follows: SECTION 1. Resolution 99-051 is repealed and replaced by the attached Finance and Budget Policy Guidelines (attachment "A" to this Resolution); SECTION 2. The prior Rate Studies, Resolutions and Ordinances are hereby confirmed and continued; SECTION 3. The Annual Budget Ordinance and Supplemental Ordinances shall be considered as a part of and implementing document for the City's Finance and Budget Policy Guidelines. 1 of 22 Resolution 14-042 Page 2 of 2 ADOPTED by the City Council of Port Townsend, WA at a regular meeting thereof, held this 21"day of July, 2014. e David King, Mayor Attest: Joanna Sanders, CMC John P. Watts City Clerk City Attorney 2 of 22 Resolution 14-042 Exhibit A Page 1 of20 CITY OF PORT TOWNSEND,WASHINGTON FINANCIAL AND BUDGET POLICYGUIDELINES OVERVIEW OF FINANCIAL AND BUDGET POLICYGUIDELINES The Government Finance Officers Association (GFOA) "Best Practices" and Financial Policies handbook helped guide the development ofthe City of Port Townsend's revisedFinancial and Budget Policy Guidelines. These Guidelines are not intended to restrict the City Councilor City Management in financialdecision-making, but to offer"check points" and a means to test short-term financial orbudget decisionsagainst long-term financial stability and sustainability. Financial policies are a key element of sound fiscaladministration, policiesprovidethe guidance or`rules of the game' thatshape thedecisions ofelected officials and public managers. When policies are effective, they can preserve or enhance the fiscal health of..."* the government, and increase citizen confidence in their government. Financial policies are a basisforequal treatment of all constituents and advancing the greater goodof the community...." Financial policies also help resist interest group pressure. Financial policies: Set good financial management practices; Set strategic intent and define boundaries; Promote long-term strategic thinking; Manage financial risk and promote good bond ratings; Increase citizen awareness of City finances. While Financial and Budget Policy Guidelines are intended tobe flexible, temporary major variations from these Policy Guidelines should be specificallyacknowledged in the AnnualBudgetOrdinanceorBudget Document. Anylonger-term variations fromPolicyshould be part of periodic Policy review and update. The GFOA Best Practices recommends that, at a minimum, FinancialPolicies should address: Financial PlanningPolicies, Revenue Policiesand Expenditure Policies. Thesepolicies should then be summarized in the Budget Document. The Municipal Research and ServicesCenter(MRSC) of Washington State suggests"fiscal policies address: OperatingBudget Policies, Revenue and Expenditure Policies, Reserve andFund Balance Policies, and Service Level considerations."** The State Auditor's Office Local Government Performance Center sets guidelines for Overhead IndirectCostAllocation plans for costrecovery and Federal grant compliance. TheCity's Budget is how the City balances its overall Financial Policy objectives with potentially competing or even conflictingannual goals and resourcelimitations in the Budget. The Budget is the annualimplementation of the City's Financial and Budget Policy Guidelines. The Budgetitself becomes a part of the City's overall Policy and Financial Plan Forecast. GFOA Financial Policies, 2012 MRSC Finance Advisor Reprioritizing on the Rebound 9/30/12 3 of 22 Resolution 14-042 Exhibit A Page 2 of20 GENERAL FINANCIAL POLICIES The City of Port Townsend provides municipalservices for its citizens, includingprotection of life and property, public health and welfare, and improved qualityof life. ThePort Townsend City Councildeems it a high priority to deliver municipal services in the manner consistent for all citizens, and with maximum efficiency and financial prudence. The City Council, as the legislative and governing body, sets the City's Financial and Budget Policy Guidelines, and through its Financial and Budget Committee, monitors and reviews the City's overall financial performance. The City Manager, as the City's Chief Executive Officer and Chief BudgetOfficer, is responsible to the City Council for managing City operations and program services, and preparationof theCity's Annual Budget consistent with established Financial and Budget Policy Guidelines. The Director ofFinance and Administrative Services, as theCity's Chief Financial Officer and Chief Auditing Officer, is responsible to the City Manager for the preparationof accurate and timelyfinancial and budgetreporting, along with accounting and utility billing operations, policy advice to the City Manager and City Council. TheDepartment Heads are responsible to the City Manager for Department Operations and Capital Project management, purchasing and grantsadministration. Department Heads shall monitor related revenue performance and expenditurecontrol with the assistance of the Finance Department. The City mustprioritize its services and, should revenues become constrained, the followingservices are considered priorities in the followinggeneral order: Public Life, HealthandSafety: police, fire, emergencymedicalservices; building inspections; and traffic control; water, sewer, and storm drainage service and streets infrastructure maintenance. Legal Mandates: Accounting/auditing/financial reporting; land-use planning. City Facilities and Property: maintenance of park land, buildings, public rightsof way, and City equipment; information technology; Council and Community goals, both annual and long-range. 4 of 22 Resolution 14-042 Exhibit A Page 3 of20 FUND BALANCES, RESERVES AND CONTINGENCY GENERAL FUND (010) --This is the primaryoperating fund or current expense fund of theCity. To maintain the City's credit rating and meet seasonal cash flow, the budget shall provide for an anticipated undesignated fund balance between 5% and 8% ofestimated annualrevenues for general government fund types. Thefund balance shall be exclusiveof all reserves not anticipated to be readily availablefor use in emergencies and contingencies. Should the fund balance fall below 5% of revenues, a plan for expenditure reductions and/or revenue increases shall be submitted by the City Manager to theCity Council. If, at the end of a fiscal year, the fund balance falls below 5%, then the City shallrebuild the balance within a period not to exceed three fiscal years. COUNCIL RESERVE—In addition to the Fund balance and the Contingency, the budget for the General Fund shall provide for a "Council Reserve"equivalent to 1% ofestimated operating revenues. Only the General Fund shall maintain a"Council Reserve". TheCouncil Reserve is established to provide for non- recurring communityrequests orunanticipated needs deemed necessary by Council. The Council Reserve shall be suspended during timesofsignificanteconomic downturn, especially during years when the General Fund fund balance falls below 5%. TheCouncil Reserve is a budgeted appropriation expected to be specifically allocatedat the Council's discretion. SPECIALREVENUE FUNDS (101-199) --Thesefunds accountfor revenuesderived from special taxes, grantsor other restricted sourcesdesigned to financeparticularactivities. Apart from any unrestricted General Fund contributions to a Special Revenue Fund, the unexpended ending fund balances carry over year to year and should retain enoughrevenue to cover operating cash flow and anticipatedmajor project or program obligationsof the fund. Of these funds, the Street, Library, Public WorksAdministration, and Community Services funds are of an operations nature and should retain the same 5-8% ending balance throughout the fiscalyear as in the General Fund. Other Special Revenue Funds are more cyclicalor project related and only need retained ending fund balances ortransfers in to cover anticipatedobligations: Drug Enforcement, Lodging Tax, Fire/EMS, Affordable Housing, CDBG Grants and Systems Development. CONTINGENCY(102)—Whileclassified as a Special Revenue Fund, the City's Contingency Fund is more of a strategic reserve to meet emergency conditions or to helpmaintain essential services during periods ofeconomic downturn. Each fundshould retain enough in its own Ending Fund Balance Reserves to offset minor non-recurring or unanticipated expenses during the budgetyear. The City's Contingency Fund is intended for major events and should be maintained at 2% of theGeneral Fund annual operating revenues. If the contingency falls below 2% of operating revenue, the City shall make a gradualcorrectionof the problem over a three year period. DEBT SERVICES FUND (200)—These funds are used to pay general government debt. The City shall retain ortransfer in funds sufficient to cover theannual fund obligations, and retainsuch "coverage" amounts to comply with bond covenants or other loan restrictions, Long-term debt includes Bonds, Federal or State loans (e.g. PWTF, FHA), or private placement financing. The City of Port Townsend shall only use long-term debtfor capitalprojectsthat cannot be financed out of current revenues. Annual debt payments should not exceed 15% of the annual General Government expenditures of theCity (Operating Budget less Water/Sewer/Storm Utility Operations, less Interfund Transfers and Loans, less Debt ServicePayments ="General Government Net OperatingBudget for Debt Ratio Purposes). Debt financing shall generally be limited to one-time capital improvement projects and only under the following circumstances: When the project's useful life will exceed the term of the financing; When projectrevenueor specific resources as identified will be sufficient to service the debt; When projects cannot be cash funded. Debt financing shall not be considered appropriate for: 5 of 22 Resolution 14-042 Exhibit A Page 4 of20 Currentoperating and maintenance expenses (except for issuing short-term instruments such as revenueanticipation notesor tax anticipation notes); andany recurring purpose(except as indicated above). Taxanticipation debt willbe retired annually, and bond anticipation notes will be retired withinsixmonths of the completion of the project. Short-term debt outstanding at the end of the year will not exceed 5% of net operatingrevenue (including tax anticipation notes but excluding bond anticipation notes.) The City's Limited (non-voted) General Obligation (LTGO) Debt Capacity per State Law is 1.5% of total assessed value. The City should seek to retain 5-10% of its LTGO Debt Capacity for unforeseeable catastrophicemergencies. Options for Interim or"Bridge" financing may include: Bond Anticipation Notes (BANS) Tax Anticipation Notes (TANS) Lines of Creditwith major financialinstitutions InterfundLoans CAPITAL PROJECTS FUNDS (300)—These funds are established for the acquisition or construction of general government(non-utility) capital improvements. Ending Fund BalanceReserves should be maintained at levels sufficient to cover anticipated annual expenditures with transfers in fromsupporting funds (General, REET, etc.) to cover project needs. ENTERPRISE FUNDS (400)—These funds arethe"business-like" funds for operations providing services to the generalpublicsupported primarily throughuser's fees (Water, Sewer, Stormwater, and Utility Revenue Bond). The Ending Fund Balances of these funds should be in the 5-8% range for operating fund cash flow, and any additionalamounts needed tobuild towards future project cash ordebt payment needs. INTERNALSERVICE FUNDS (500)—These funds arealso "business-like) funds for operationsproviding services to other City departments orfunds on a direct cost-reimbursement basis (e.g. Equipment Rental including Information Technology services and equipment, and internal Engineering Services). Fund balances shouldbreak even, after set aside of funds for future capital equipment replacements. FIDUCIARY FUNDS (600)—These funds account forassets held by the Cityas a trustee or as an agent on behalf ofothers. Ending Fund Balances andany transfers in should be maintained consistent with fund restrictions. 6 of 22 Resolution 14-042 Exhibit A Page 5 of20 ENDING FUND BALANCE, RESERVES, CONTINGENCYSUMMARY The following is a summary of the foregoingreserves guidelines, intended to be reviewed annually as a part of the Budgetprocess: General Fund .......................................................5-8% of operating revenue Exclusive of the Council Reserve budgeted within the General Fund) Library...................................................................5-8% of propertytax Street....................................................................2-3% of expenditures P.W. Administration..............................................2-3% of expenditures Community Services ............................................2-3% of expenditures System Development Charges Fund ...................100% of restricted funds Other Special Revenue Funds...... ............ .........Sufficient to meet obligations Contingency .........................................................2-3% of operatingrevenue Debt Service............. .......................... ..........Sufficient to meet obligations GeneralCapital ....................................................Sufficient to meet obligations Enterprise Funds..................................................5-8% of operating revenue plus accumulated long-termneeds Internal Service ....................................................Sufficient to meet obligations Fiduciary Funds....................................................Sufficient to meet obligations The undesignated General Fund Balance (the balance not tied to a known project) will be maintained at a level to providetheCity with sufficient working capital and a comfortable margin of safety to address emergencies and unexpected declines in revenue without borrowing. The City should not use the undesignatedGeneral Fund Balance to financerecurring operating expenditures. Thismeans annual General Fund revenues should be equal to or greater than annual regularoperating expenditures. General Fund revenues will be used for general government, street and parksprogramsonly. General Fund revenues will not be used to subsidize utility or enterprise operations, which will be self- supporting through user rates. 7 of 22 Resolution 14-042 Exhibit A Page 6 of20 REVENUE POLICIES SOURCES OF REVENUE—The City will strive to maintain a diversified and stable revenue system to shelter the government fromshort-run fluctuations in any one revenue source and ensure its ability to provide ongoingservice. Restricted revenue shall only be used for the purposes legally permissible and in a fiscally responsible manner. Programs and services funded by restricted revenue will be clearly designated as such. One-time revenues shall support one-time expenditures. Intergovernmental assistance shall be used to finance only those capital improvements that are consistent with the capital improvement plan andlocal government priorities, and whose operation and maintenance costshave been included in operating budget forecasts. ENTERPRISE FUNDS (WATER/WASTEWATER/STORMWATER)—Enterprise fundswill be operated in a manner that maintains a minimum ending fund balance that is not less than 5-8% of total operating expenditure appropriations. Utilities will be self-supporting through user rates and charges. Utilityuser charges for each of theCityutilities will be cost of service basis (i.e., set to full support thetotal direct, indirect, and capital costs) and established so that theoperating revenues of eachutility are at least equal to its operatingexpenditures and annual debtserviceobligations. Theuser rates of a utility shall be designated so that a portion covers replacement of the utility's facilities. Fund balances may be used to temporarily offset rate increases, after sufficient funds have been accumulated for identifiedcapital improvement needs or alternative findingsecured. FEES AND CHARGES (Non-Utility)—All fees for licenses, permit, fines, and othermiscellaneouscharges shall be set to recover the City's expense in providing the attendant service. Average cost or actual cost methodology may be used. These fees shall be reviewed annually and shared with the Council. The City Council will establish cost recovery policiesfor all fees and charges. Such cost recovery policies shall consider the relativepublic/private benefitsfrom the services being provided and/or the desirability of providing access to services for specialized populations. These policies will specify the percentageof fullcosts (direct and indirect overhead cost recovery)to be recoveredthrough the fees or charges Council may utilize professional consulting services to periodically update orreview the allocation model. . The level of cost recovery may be adjustedperiodically by the City Council to ensure thatfees and charges are current, equitable, competitive, etc. and cover the percentage of the costs deemed appropriate. Staff shall provide for a periodic evaluation of the City's fees and charges to keep the fees and charges in line with Council-established cost recovery policies. Where the City has authority to setor adjustfees and charges, thefeeadjustment will be benchmarked against the change in the Seattle-Tacoma Urban Wage Earners Consumer Price Index forthe twelve monthperiod endingJune 30, orotherapplicableindex or measure as determined by the City Council. Wheredirect beneficiariesof a city programor services can be identified, fees will be established to recover the costsof that service or program. Fees are also to protect tax payers from subsidizing special service users. A fee shall be charged for any servicethatbenefits limited interestswithinthe community, exceptfor human needs typeservices to persons with limited ability to pay. Whenhazardousmaterials are spilled and the Fire District's assistance is required to deal with the situation, the City shall require reimbursement for expenses incurred. Some services provide some benefit to thegreatercommunity. When a greatercommunitybenefit is identified, the City may choose to subsidize, either whole or in part, such service. 8 of 22 Resolution 14-042 Exhibit A Page 7 of20 Rental fees will be established to be comparable to commercial rates, while at the same time recovering full costs of use of the propertyor facility. PARKS AND POOL FEES—As a multi-year goal, the Pool division will strive to recover 50% of Pool costs by generatingrevenues throughspecial programs, fees, charges, donations and/or designated use of City-operated facilities. Through an aggressive volunteer recruitment program, the Parks shall seek to minimizethe subsidy required for partial and minimumfee support programs. Solicitation of fundsthrough donations, fundraising events, non-traditionalsources, and various other modes shall be encouraged by theParks, Recreation and Tree Advisory Board and otheradvisory committees. Funds collected for any specialpurpose shall be earmarked forthat purpose. TRANSFERS (ADVANCES)AND INTERFUND LOANS—Tothe maximum extent feasible and appropriate, General Fund transfers to other fundsshall be defined as payments intended for the support of specific programs orservices. Amounts not needed to support such specific program or service expenses shall revert to theGeneral Fund's fund balance, unlessCouncildirectionestablishingthe transfer for other items is enacted. General Fund transfers/advances to supported funds shall be managed to meet cash flow needs on a just in time" basis to protect the General Fund's cash flow and interestearnings. These tranfers or advances areintended tobe used for temporary funding purposes which will occur for no longer than a twelve month period. Otherwise, transfers should generally occur on the basis of 1/12 of thebudgeted amountat the beginning of eachmonth, with a reconciliationof actual expendituresagainst transferred amounts in the year-end closing process. Where itis necessary to make a one-timeadvance of General Funds to another operating fund, this actionshall occur underthefollowing conditions: The advance is reviewed by theFinance and BudgetCommittee and approved bytheCity Council prior to the transfer of funds: All excess cash balances in the fund shall be invested for the benefit of the General Fund, ifnot contrary to applicable Federal and State law and regulation, as longasthe advance is outstanding; Should thefund accumulate an unexpectedunencumbered balance, this excess shall be used first to repay the advance; and Atthe timeof closing out thefund, all assetsof the fund revert to the General Fund, if not contrary to anyotherapplicable Federal, State or local law. The requirements for making and accountingfor interfund loans are as follows: The City Council mustapprove by resolution all interfund loans. Theresolutionwillinclude a planned scheduleof repayment of the loan principal as well as setting a reasonable rateof interest to be paid to the lending fund. The followingguidelines should beused in establishing the rate ofinterest: Not lower than the"opportunitycost" if the fundswere otherwise invested, suchas the LGIP (local GovernmentInvestment Pool) rate or a bank CD rate for a similar term. Treasury yields or short-term bond yields for a similar term. Not higher than the external rate available to the municipality. Interest is not required in thefollowing circumstances: The borrowing fund has no independent source of revenue other than the lending fund; or The borrowing fund is normally funded by the lending fund. (For example, General Fund is used to fund Streets and capital projects.) Thelending fund is the General Fund, which, being unrestricted, can loan interest-free, except to a proprietary fund (i.e. enterprisefunds such as Water and Sewer). The borrowing fund must anticipate sufficient revenues tobe in a position over the period of the loan to makethe specified principal and interestpayments as required in the authorizing resolution. 9 of 22 Resolution 14-042 Exhibit A Page 8 of20 The term of the loan may continue over a period of more than one year, but must be"temporary" in the sense that no permanent diversion of the lending fundresults from the failure to repay by the borrowing fund. A loan that continues longer than three years will be scrutinized for a"permanent diversion"of moneys. (Note: Theserestrictions and limitations donot apply to thosefundswhich are legallypermitted to support one another through appropriations, transfers, advances, etc.) For short-term cash deficits in non-General Fund operating fundsduring the course of the year, short- term interfundloans are preferred to advances, except in caseswhere the receiving fund is legally precludedfrom paying interest on loans, or where loan transactions would be too numerous and costly to be cost effective. City interfund loans are preferable to outsideshort-termorprivate sector lines of credit. OVERHEAD COST RECOVERY—As provided in the State auditor's Office guidelines, "Cost allocation is a method to determine and assignthe cost of central services to the internal-government users of those services. Costallocation thereby enables local governments to more accuratelyaccountfor the complete cost of the services it provides to the public—and to better assess thefees it shouldcharge them." Included in cost allocation are direct costs (not otherwise charged to budget units) and indirect costs: DirectCosts: specifically identified with a particular serviceor unit if not alreadychargeddirectly e.g. facilities,janitorial, etc.) IndirectCosts: incurred for common or joint purposes, benefiting more thanone unit, not readily assignable to a specific unit(e.g. legal, personnel, clerk, IT, etc.). The term "allocation" implies that there is no overlyprecise method availablefordirect charging a cost to a unit, so the City is using the most appropriate method availablefor doing so. However, a cost allocation plan should be designed and used to provide a reasonable, consistent and equitable means to allocate costs. Inequitablecharges result in questionablecharges to grant, utilities and restrictedfunds. For grant purposes, costs that benefit the public at large cannot be included and should follow the OMB A-87 guidelines, and may require two cost allocation methodologies. OVERHEAD INDIRECT COST RECOVERY— Beyond the directcost-allocations for operating Departments/Funds from Internal Service Funds (Equipment Rentaland Replacement, Information Technology and Engineering Services), theCity shallalso apply charges to Departments/Funds for City- wide overhead indirectcost recovery where allowed (Council, City Manager, City Clerk, City Attorney and Finance), unlessdetermined otherwise by an Overhead Cost Allocation Plan and rate. The City may determine to apply this rate City-wide, or may waive the overhead cost-recovery in all or part if Council determines a generalbenefit to the taxpayeror utility rate payer. TheOverheadIndirect Cost Recovery assumptions and allocations shall be reviewedinternally every two years, and an independent review and update, including Federal A-87 assumptions, every five years. 10 of 22 Resolution 14-042 Exhibit A Page 9 of20 GENERAL EXPENDITURE AND BUDGET POLICIES OPERATING BUDGET"ZERO-BASED" OR"PAY-AS-YOU-GO"—The City shall attempt to conduct its operations ona zero-based or pay-as-you-go basis fromexistingorforeseeablerevenue sources. The control of costs will be emphasized. Achieving pay-as-you-go requires the followingpractices: current operations, maintenance and depreciation costs to be funded with current revenues; direct and indirect costs ofservicesmust be fullyidentified; and sound revenue and expenditure forecasts must be prepared. The City budget shall balance operation expenditures withoperating revenues. The General Fund shall not be balancedwith the use of the General Fund balance ifto do so woulddrop thefundbalance below 5% of operatingrevenue. All equipment replacement and maintenance needs for thenext five years will be projected and the projection will be updated each year. A maintenance and replacement schedule based on this projection will be developed and followed. Replacement of capital outlay items shall be timed at fairly stableintervals so as not to spend excessively in one year and restricted in the next. The budgetshould provide sufficient funds for the regularrepair and maintenanceof all City of Port Townsendcapitalassets. The budget should notbe balanced by deferring theseexpenditures. Future maintenanceneeds for all new capital facilities will be fully costed out. Personnel: This is the City's most significant operating expense. Total Compensation: The City shall take a"total compensation" approachlooking at salary and benefitcosts whenmakingexternal market comparisons and in benchmarking internal comparables, evaluating salary compression vertically and lateral comparators horizontally. Competitive Compensation: Salaries and benefits should be comparable to cities and private sector employers that are within the same labor market and with other cities orprivate sector employers that offercomparable qualityservices in order to attract andretain high quality staff. Union Contract Negotiations: Ifa collective bargaining agreement is, or willbe, under negotiations, then a specificamount will not be included in the budget for potential wage adjustments resulting from the negotiation, other than continuing the basis for a COLA adjustment, except a negative COLA willnot be budgeted. This is to protect the City from any claims of not"bargaining in good faith". Funding for unknown contract termsmust be considered in balancing ongoingrevenues with ongoingexpenses. Fluctuation in Staffing Requirements: Additional personnel resources needed for large projectsor responding to a"housing" cycleboommay be retained on a temporary, term (non-permanent employee) or contract basis. Training and Travel—City employees or others on official City business or training may be required to travel outsidethe City to conducttheir business or training for the City. City employees and officials will be reimbursed for reasonable and customary expenses incurred in the conduct of their businessfor the City, includingfood, lodging and travel expenses whileaway, excluding any expensesfor personal entertainment or alcoholic beverages, as provided in the City's Personnel Rules for business ortraining travel. Such training or travel shall be as provided eitherspecifically or generally in the annual budget. Training shall be seen as an investment in maintaining the certifications and skillsof the City's employees. At least 1% of the department's budgeted salary expense willbe allocated for certifications and skills training. An additional 1% shall be budgeted City-wide for organizational development and process improvement. Travel expensesfor travel outside the City shall be pre-approved with a Travel Authorization Request formitemizingthe estimated totalcost of thebusinessorrelatedtrainingcosts registration, meals or per diem, lodging, travel expenses, etc.) and then reconciled upon 10 days of return on the Travel Expense Voucher form, or equivalent forms as revised by the City. 11 of 22 Resolution 14-042 Exhibit A Page 10 of20 TechnologyInvestments thatForestallAdding Permanent Staff: Recognizing that personnel related expenditures represent the largest portion of theCity's budget, methods to increase efficiency and effectiveness of the delivery of City servicesthrough technology improvements should receive priority funding if it can forestall the additionof permanent staff. SPECIAL REVENUE FUNDS OR SPECIAL PURPOSE TAX USES—As Special Revenue Funds or Special Purpose Taxes are established, expenditure expectations and guidelines should also be established consistent with long-termbudget and service level sustainability. Library Special Revenue Fund—As SpecialRevenueFunds with direct property or otherdedicated tax allocations are established, expenditure expectations and guidelines should also be established to foster long-termbudget and service level sustainability. Public Safety Sales Tax Special Purpose Tax—Pursuant to theauthorizing R.C.W. and consistent with the voter approved ballot measure, half of the forecasted annual revenue should be for Police Services NOT LESS THAN 1/3 per R.C.W.) and half for Youth and Community Servicesprograms orrelated debt services for such program support. 12 of 22 Resolution 14-042 Exhibit A Page 11 of20 GRANTS MANAGEMENT POLICY Leveraging Cityand community resourcewithexternalfinancial assistance can enhance the quality and level ofpublic services, facilities and infrastructure. CityPolicy is to seek and accept grants and other financial assistance consistent with theCity's vision and goals. External assistance also carries with it the goals and restrictions of the grantor. Grant relationships are partnershipswhere the goals of both the Cityand grantor must be in alignment. The benefits, costs and long-term implicationsof the partnershipmust be considered prior to formal application. The City's Grants Management Policy involves six steps: 1. SEARCH—City departments staff and officials are encouraged to actively search out and identify potential grants which may further the City's vision and goals, within theCity's financial limitations. 2. PRE-APPLICATION—Department Managers and staff shall pursue grants within their purchasing authority within City Purchasing Policies. The City Manager shall be advised of all grant considerations over a $10,000 total, and a formal Pre-ApplicationQuestionnaire may be required for consideration of any grants over$60,000. 3. FORMAL APPLICATION— Formal applicationsdirectly by theCity, orindirectly by other agencies involving the City, must fall within Departmental Purchasing levels. All grants will seek reimbursement of direct cost departmental and City wide indirect or administrative costs to the maximum extent allowable by the grantor. Grants by otheragencies involving the City or by the City involving other grantees must have City Manager or Councilapproval beyond the$60,000 Purchasing levels. 4. AWARD AND CONTRACT— Upon formal Noticeof Grant Award (NOGA) or informalnotification, a written contract must be approved prior to any City commitment, formal or otherwise. All grant contracts must be within the City's Purchasing levels. Any needed budgetamendments for grant match not otherwise within general budget authority shall be adoptedprior to formal grant acceptance and contract signing. 5. ACCOUNTING AND REPORTING—City departments shall coordinate with Finance to assure that grants comply with Federal, Stateand local requirementsfortimelyreimbursements, monitoring of vendors and sub recipients, as well as City Purchasing Policies. 6. CLOSE-OUT—Multi-year grants shall have periodic accounting reviews not less than at the close of each fiscal year. Upon conclusionof each grant, the Department grant manager shall prepare a grant close-outreport in coordination withthe City's Finance Department. A complete grants management filerecordshall be maintained per City policy, either in the Department, Financeor Clerks Office. 13 of 22 Resolution 14-042 Exhibit A Page 12 of20 CAPITAL IMPROVEMENTPOLICY CAPITAL IMPROVEMENT PLAN (CIP)—Afive-year Capital Improvement Plan shall be developed and presented annually by staff in accordance withthe City's Comp Plan, and approved by City Council. This plan shall contain all capital improvements from all funds and departments of the City. A high priority shall be placed on replacement of capital improvements whensuch improvements have deteriorated to the pointofbecoming hazardous, incur high maintenance costs, are negatively affecting property values, and/or no longer functionally serving their intended purposes. CAPITAL MAINTENANCE—Standards ofmaintenance to adequately protectthe City's capital investments shall be developed and periodically updated. The annual budget will be prepared to meet established maintenanceschedules. Future maintenance needs for all new capital facilities will be fully costed. CIP FINANCE—Capital Improvement financing should represent 5-10% of the annual budgeted expenditures of the City. Within the limitationof existing law, variousfunding sources may be utilized forcapital improvements. Interestearningsfromcapitalimprovement financing sources shall be separatelyaccounted for and attributed to each active capitalimprovement project ona monthly basis. Upon completion of capitalprojects, the Finance Director shall certify any unspentfundsfrom the project, to the City Manager. Unspent capital project funds shall be reported to theCity Council through the Quarterly PerformanceReport. The City Manager shall include in the annual budget and capital improvement program recommendations to dispose of unspent capital project funds. In no case shall projectsincur a funding deficit without the express approval of the CityCouncil. CIP POLICY—The CapitalImprovement Planning Policy is to present theCity's approach to managing development of its Capital Improvement Plan (CIP). Adherence to this policywill ensure that the City preserves, maintains, and improves building, parks, roads, sewers, equipment and other capital investments. This policywill also help the City avoid emergency and unexpectedmajor costs in the future. This policy shall apply to capital projects that meet all of the followingcriteria: 1. Projects thatexceed $50,000 in total cost. 2. Projects that involvethe purchaseof land, buildings, building improvement or building components. 3. Projects where the City is responsible for the purchase and/or development. 4. Projects that are included in the City's Comprehensive Plan or related capitalplans. 14 of 22 Resolution 14-042 Exhibit A Page 13 of20 DEBT MANAGEMENT STATUTORY LIMITATIONS—All City debt management policies and practices shall comply with Washington State law. The general obligation debt of the City shall not exceed an aggregated total 7.5% of the assessedvalue oftaxablepropertywithin theCity. RCW 39.36.020 The followingindividual percentages shall not be exceeded in any specificdebtcategory: General Debt—2.5% of assessed valuation Non-Voted 1.5% Limited Tax General Obligation (LTGO) Bonds Voted 1.0% Unlimited Tax General Obligation (UTGO) Bonds Utility Debt—2.5% of assessedvaluation Open Space and Park Facilities—2.5% of assessed valuation REVENUE BONDS—Revenuebonds are used to financeconstruction or improvements to facilities of enterprise systems operated by the City and are generally payablefrom the enterprise. Revenue bonds are not subject to the City's statutorydebt limitation and voter approval is not required. SHORT TERM OBLIGATIONS—Short term obligations are warrants, notes, capitalleases or other evidences of indebtedness expected to be repaid in three years or less. The City may use short termobligations to: Meet the immediatefinancing needs of a capital projectfor which long-term financing has been securedbutnot yet received. Cover temporary cash flow shortages, which may be caused by a delay in receipting tax revenues. The City may make shortterm loans between City funds (interfund loans) as an alternative to using short term obligations. Interfundloans will be permittedonly if an analysisof theaffected fund indicates excess funds are available andthe use ofthese funds will not impact the fund's currentoperations. All interfund loans shall bearinterest based on prevailing rates and have terms consistent with state guidelines. All interfundloans shall be made in conformance with the City's Interfund Loan Policy. INTERMEDIATE TERM DEBT—Intermediate term debt is debt that is usedto finance a specific asset or set of assets with a useful life of more than three but less than seven years. The City will only issue intermediate term debt for capital assets when the cost of borrowing or other factors make it in the City's best interest. The term of any intermediate termdebt will not exceed a conservative estimateof the useful life of the asset(s) to be financed. LONG TERM DEBT—Long term debt is that debt which is sevenyears ormore to term. The City will only issue long term debt for capital improvements that are included in theCity's Capital Improvement Plan. The term of anylong term debt will not exceed a conservativeestimate of the useful life of the asset to be financed. The City will include a comprehensive debt repayment plan with any proposed use of long term debt. 15 of 22 Resolution 14-042 Exhibit A Page 14 of20 The City will explore alternative financing mechanisms such as local improvement districts, Washington State Public Works Trust FundLoans and the Local Option Capital Asset Lending (LOCAL) Program when planning to incur debt. In any proposal touse debt the Cityshall identifythe future operating and maintenance costs associated with the capital improvement to be financed and how thoseoperating and maintenance costswill be paid. REFUNDING BONDS— Refunding bondsare issuedto refinance existing bonds to takeadvantageof lower interest rates. The City will use refundingbonds, where appropriate, whenrestructuring its currentoutstanding debt. A debt refunding is a refinance of debt typically done to take advantage oflower interest rates. Unless otherwisejustified, such as a desire to remove or change a bond covenant, a debtrefunding will not be pursued without a sufficient net present value benefit after expenses. 16 of 22 Resolution 14-042 Exhibit A Page 15 of20 LONG-RANGE FINANCIAL PLANAND FORECAST FINANCIAL FORECAST—The Citywill develop a5-year Financial Plan and Forecast Model(s) based on theseFinancialPolicies and a bestestimate of likely revenues and expenditures. The model is to test the policies against likely surrounding economicconditions. The model is to be used for long-range financial planning, alongwith Budget adjustment, and is not a replacementfor budgeting. Thepurpose of theFinancial Planning Policy is to present the city's approach to assessing the future financial impacts of changes in economicconditions, City policies and the funding and operation of City services. Adherence to this policy will ensurethat the City manages its finances in a prudent and thoughtful manner that maintains the City's long-term financial health, and considers: Time Horizon: The City's financial planning will look at least six years into the future(current+5). The City may elect to extend its planning horizon further if conditions warrant. Long Range Financial Plan Content and Assumptions: The Long Range Financial Plan (LRFP) should include the following elements. Other elements may be included as needed: 1. Economic Condition. The LRFPshould include a discussion of the recent trends in national, state and local economic indicators suchas employment totals, unemployment rate and taxable retail sales. 2. City ServiceDelivery Context. The LRFP should include a presentation of any important legislative or statutory changes, City annexations, service level or service changes and any new or revised agreements forregional service delivery. 3. Revenue. Therevenue section of the LRFP shouldinclude a presentation of the trends, key assumptions and projectionsfor the City's major revenues of the following areas: Property Taxes Sales Taxes Trend in City salestaxrevenue by industry sector. Trends and projections for new commercialdevelopment and relatedimpacts. Utility Taxes o Projectedutility charges by utility type. Licenses and Permits Intergovernmental Revenues Charges for Goods and Services Finesand Forfeits OtherRevenueOptions. EXPENDITURES—The expenditure section of the LRFP should include a presentation of the trends, key assumptions and projections for the City's expenditures. The areascovered by the LRFP's expenditure sectionshould include historical dataand projectionsfor the following areas: Staffing levels and organizational changes. Personnelcost changes to include: Wages: cost of living adjustments, stepincreases, promotions and marketadjustments Wage relatedbenefitsincluding insurance and pensions Growth and inflationaryassumptions. Impacts of any proposed changes to interlocalservice agreements and other major contracts. Proposed capitalinvestments including impact of theCity's proposed Capital Improvement Plan and Equipment Acquisition and Replacement Plan. Other significant expenses. Fund Balance. The Fund Balance section of the LRFPshould include a presentationof the historical trends and projections in total revenues, total expenses, net revenues and ending fund balance as compared to the Fund Balance and Reserve Level policy targets. Scenarios. The LRFPshould include theresults from scenarios that use differentassumptions to identify the impact on revenues, expenses, net revenues and ending fund balance. 17 of 22 Resolution 14-042 Exhibit A Page 16 of20 DEBT—The LRFP shouldinclude any projecteddebtservice payments and the relationship of debt service to overall expenses and revenues KEY INDICATORS—The LRFPshould presenttrends and projections in key financialindicators, suchas: Revenues and expenses per capita including nominal and inflation adjusted data. Staffing levels per 1,000 population: total and by majordepartment. Projectedannual growth rates of revenues and expenses including personnel costs. COMPARISIONS—The LRFP mayinclude comparisons to other cities and benchmarks, recognizingthat the data for comparable cities may reflect differences in service deliver, financialstructure and financial policies. Comparativeinformation may include: Comparative revenues and expenses by major type to include: Total revenues and expenses per capita. Taxes per capita by tax source. 18 of 22 Resolution 14-042 Exhibit A Page 17 of20 FINANCE AND BUDGET POLICY GUIDELINES APPENDIX QUICK REFERENCE SUMMARY This section of the Finance and Budget Policy Guidelines is intended as a quick reference for use by City managers in following City financialguidelines and developing City budgets. This section is to serve as an easy to use quickreference, but is not intended to replace or override thepolicies themselves. PROGRAM AND BUDGET PRIORITIES (Page 2) The City must prioritize its services and, should revenues become constrained, the followingservices are considered priorities in the followinggeneral order: Public Life, Health and Safety: police, fire, emergency medical services; building inspections; and traffic control; water, sewer, and stormdrainage service and streets infrastructuremaintenance. Legal Mandates: Accounting/auditing/financial reporting; land-use planning. City Facilities and Property: maintenance of park land, buildings, public rights of way, and City equipment; information technology; Council and Communitygoals, both annual and long-range. ENDING FUND BALANCE, RESERVES, CONTINGENCYSUMMARY (Page 5) The following is a summary of the foregoing reserves guidelines, intended to be reviewed annually as a part of the Budgetprocess: General Fund .......................................................5-8% of operatingrevenue Exclusive of 1% budgeted within Council Contingency) Library...................................................................5-8% of propertytax Street....................................................................2-3% of expenditures P.W. Administration..............................................2-3% of expenditures Community Services ............................................2-3%of expenditures System Development Charges Fund...................100% of restrictedfunds Other Special: Revenue Funds....................................................Sufficient to meetobligations Contingency .........................................................to 2-3% of operating revenue Debt Service.........................................................Sufficient to meetobligations General Capital ....................................................Sufficient to meet obligations EnterpriseFunds..................................................5-8% of operating revenue plus accumulated long-term needs Internal Service ....................................................2-3% of operating expenditures plus capital replacement needs Fiduciary Funds....................................................Sufficient to meetobligations The undesignated General Fund Balance (the balance not tied to a known project) will be maintained at a level to provide the City with sufficient working capital and a comfortable margin of safety to address emergencies and unexpecteddeclines in revenue without borrowing. TheCityshould not use the undesignatedGeneral Fund Balance to finance recurring operating expenditures. This means annual General Fund revenuesshould be equal to or greater thanannual regular operating expenditures. General Fund revenues willbe used for general government, street and parks programs only. General Fund revenues will not be used to subsidizeutilityor enterpriseoperations, which will be self- supporting throughuser rates. REVENUE POLICIES (Page 6) 19 of 22 Resolution 14-042 Exhibit A Page 18 of20 SOURCES OF REVENUE—The City will strive to maintain a diversified and stable revenue system to shelter the government from short-run fluctuations in any one revenue source and ensure its ability to provideongoing service. Restricted revenue shallonly be used for the purposes legally permissible and in a fiscallyresponsible manner. Programs and services funded by restrictedrevenue will be clearly designated as such. One-timerevenues shall support one-time expenditures. Intergovernmental assistance shall be used to finance only thosecapital improvements that are consistentwith the capital improvement plan and local government priorities, and whoseoperation and maintenance costs have been included in operating budget forecasts. ENTERPRISE FUNDS (WATER/WASTEWATER/STORMWATER)—Enterprise funds will be operated in a manner that maintains a minimum ending fund balance that is not less than 5-8% of total operating expenditureappropriations. Utilities will be self-supportingthrough userrates and charges. Utility user charges for each of the City utilities will be cost of service basis (i.e., set to full support the total direct, indirect, andcapitalcosts) and established so thatthe operatingrevenues of each utility are at leastequal to its operating expenditures and annualdebtservice obligations. The user rates of a utility shall be designated so that a portion coversreplacement of the utility's facilities. Fund balances may be used to temporarilyoffset rate increases, aftersufficient funds have been accumulatedfor identified capital improvement needs or alternative finding secured. FEES AND CHARGES (Non-Utility)—All fees for licenses, permit, fines, and other miscellaneous charges shall be set to recover theCity's expense in providingthe attendant service. Average cost methodology may be used. These fees shall be reviewed annually and shared with the Council. The City Council will establish costrecovery policies for all fees and charges. Such cost recovery policies shall consider the relative public/privatebenefitsfrom the services being provided and/or the desirability of providing access to services for specializedpopulations. These policies will specify the percentageof full costs (direct and indirectoverhead cost recover) to be recovered throughthe fees or charges. The level of cost recovery may be adjusted periodically by the City Council to ensure that fees and charges are current, equitable, competitive, etc. and cover the percentageof the costs deemedappropriate. Staff shallprovide for a periodic evaluation of theCity's fees and charges to keep the fees and charges in line with Council-established cost recoverypolicies. Where the City has authority to set fees and charges, all such fees and charges shall be adjusted annually for inflation based on the change in the Seattle-Tacoma Urban Wage Earners Consumer Price Index for the twelve month periodending June 30, or otherapplicable index or measure as determined by the City Council. Where direct beneficiaries of a city programorservices can be identified, feeswill be established to recover the costs of thatservice or program. Fees are also to protect tax payers from subsidizingspecial service users. A fee shall be charged for any service that benefits limited interests within the community, exceptfor human needstype services to persons with limited ability to pay. When hazardousmaterials are spilled and the Fire District's assistance is required to deal with the situation, the City shallrequire reimbursement for expenses incurred. Some servicesprovide some benefit to the greater community. When a greater community benefit is identified, the City may choose to subsidize, either whole or in part, such service. 20 of 22 Resolution 14-042 Exhibit A Page 19 of20 Rental fees will be established to be comparable to commercial rates, while at thesame time recovering full costs of use of the property or facility. PARKSAND POOL FEES (Page 7) As a multi-year goal, the Pool division will strive to recover 50% of Pool costs by generating revenues through special programs, fees, charges, donations and/or designated use of City-operated facilities. Through an aggressive volunteer recruitment program, the Parksshall seek to minimize the subsidy required for partial and minimumfee support programs. Solicitation of fundsthrough donations, fundraising events, non-traditionalsources, and various other modes shall be encouraged by the Parks, Recreation and TreeAdvisory Boardand other advisory committees. Funds collected for anyspecialpurpose shall be earmarked for that purpose. OVERHEAD INDIRECTCOST RECOVERY(Page 8) Beyond the directcost-allocations for operating Departments/Funds from Internal Service Funds Equipment Rental and Replacement, Information Technology and Engineering Services), theCity shall also apply charges to Departments/Funds for City-wide overhead indirect cost recoverywhere allowed Council, City Manager, City Clerk, City Attorney and Finance), unless determined otherwise by an Overhead Cost Allocation Planandrate. The City may determine to apply this rate City-wide, or may waive the overhead cost-recovery in all or part if Council determines a general benefit to the taxpayeror utility rate payer. GENERAL EXPENDITURE AND BUDGETPOLICIES (Page 9) Operating Budget"Pay-As-You-Go"–The City shall attempt to conduct its operations on a pay-as-you-go basisfrom existingor foreseeable revenuesources. The control of costs will be emphasized. Achieving pay-as-you-go requires the following practices: current operations, maintenance and depreciation costs to be funded with current revenues; direct and indirect costs ofservicesmust be fully identified; and sound revenue and expenditure forecastsmust be prepared. The City budget shall balance operation expenditures with operating revenues. TheGeneral Fund shall notbe balanced with the use of the General Fund balance if to doso would drop the fundbalance below 5% of operatingrevenue. All equipment replacement and maintenance needs for the next five yearswill be projected and the projection will be updatedeach year. A maintenance and replacement schedule based on this projection will be developed and followed. Replacement ofcapital outlay items shall be timed at fairly stableintervals so asnot to spendexcessively in one year and restricted in thenext. The budget should provide sufficient funds for the regular repair and maintenanceof all City of Port Townsendcapitalassets. The budgetshould not be balanced by deferring these expenditures. Future maintenance needsfor all new capital facilities willbe fully costed out. SPECIAL REVENUE FUNDS OR SPECIAL PURPOSE TAX USES (Page 10) As Special Revenue Fundsor Special Purpose Taxes are established, expenditureexpectations and guidelines should also be established consistent with long-termbudget and service level sustainability. Library Special Revenue Fund—AsSpecial Revenue Funds with directpropertyor otherdedicated tax allocations are established, expenditure expectations and guidelines should also be established to foster long-term budget and service level sustainability. 21 of 22 Resolution 14-042 Exhibit A Page20 of20 Public Safety Sales Tax Special Purpose Tax—Pursuant to the authorizing R.C.W. and consistent with the voter approved ballotmeasure, half ofthe forecastedannual revenue should be for Police Services NOT LESS THAN 1/3 per R.C.W.) and halffor Youth and Community Servicesprogramsor related debt servicesfor such program support. GRANTS MANAGEMENTPOLICY(Page 12) CityPolicy is to seek and accept grants and other financial assistance consistent withthe City's vision and goals. Grant relationships are partnerships where the goals of both the City and grantor must be in alignment. Thebenefits, costs and long-termimplicationsof the partnershipmust be consideredprior to formal application. The City's Grants Management Policy involves six steps: 1. SEARCH –City departmentsstaff and officials are encouraged to actively search out and identify potential grantswhich may further the City's vision and goals, withinthe City's financial limitations. 2. PRE-APPLICATION–Department Managers and staff shallpursue grants within their purchasing authoritywithin City Purchasing Policies. The City Manager shall be advised of all grant considerations over a $10,000 total, and a formal Pre-ApplicationQuestionnaire may be required for consideration of any grants over$60,000. 3. FORMAL APPLICATION– Formal applications directly by the City, or indirectly by other agencies involving the City, must fall within Departmental Purchasing levels. All grants will seek reimbursement of directcost departmental andCity wide indirect or administrative costs to the maximum extent allowable by the grantor. Grants by other agencies involvingthe City or by the City involving other granteesmust have City Manager, or Council approval beyond the$60,000 Purchasing levels. 4. AWARD AND CONTRACT–Upon formal Notice of GrandAward (NOGA)or informal notification, a written contract must be approved prior to any City commitment, formalor otherwise. All grant contracts must be withinthe City's Purchasing levels. Any needed budget amendments for grant match not otherwise withingeneral budgetauthority shall be adopted prior to formal grant acceptance and contract signing. 5. ACCOUNTING AND REPORTING–City departments shall coordinate with Finance to assure that grantscomply withFederal, State and local requirementsfor timely reimbursements, monitoring of vendors and subrecipients, as well as City Purchasing Policies. 6. CLOSE-OUT–Multi-year grants shall have periodic accounting reviews not less than at the close of each fiscal year. Upon conclusion of each grant, the Department grantmanager shall prepare a grant close-outreport in coordination with the City's Finance Department. A complete grants management file record shall be maintained per Citypolicy, either in the Department, Finance or Clerks Office. 22 of 22 OVERHEAD INDIRECT COST RECOVERY POLICY The City adopted a policy that allocates the indirect, or overhead costs, from the General Fund to other funds. City staff worked with FCS Consultants to identify City- wide overhead costs, which include Council, City Manager, City Clerk/Human Resources, City Attorney, Finance and Facility related overhead costs. Prior to the adoption of this policy, the City used a 10% overhead allocation rate which represented the historical overhead costs. By using the blanket percentage approach, some funds were undercharged for overhead while others were overcharged. In general, however, the model indicated the General Fund had not been recovering an appropriate share of City-wide overhead costs. The model uses actual costs from two years previous; that is, the 2014 allocation was based on 2012 historical costs and the 2015 budget allocation was based on 2013 historical costs. Beginning in 2016, the City will reconcile the actual costs to the historical allocation basis used and perform a “true up” to the actual numbers. Allocations to funds are based on pre-determined allocation factors. The chart below represents the City-wide overhead costs for 2015 and the associated allocation factors that determine how much each receiving fund is charged for overhead services: The impact of this model was first implemented in the 2014 Supplemental Budget that was adopted in June, 2014. A comparison of the 2014 and 2015 overhead allocation charged to funds is shown on the following table: Indirect Cost Pools and Allocation Factors Indirect cost pools Total Citywide Allocable Costs Net Total Citywide A87 Allocated Costs Allocation Factor 011 Mayor & Council 111,169$ (23,944)$ Council Agenda Bills 012 City Manager 269,691 257,378 50/50 Split: Actual Expenditures & FTEs 013 City Attorney - Civil 237,812 216,108 33/33/33 Split: Actual Expendituers, FTEs & Council Agenda Bills 041 Finance - General 284,211 279,407 Actual Expenditures 041 Finance - AP 65,571 63,186 AP Invoices 041 Finance - Payroll 80,994 78,797 FTEs 080 City Clerk - Council Support 175,719 (37,847) Council Agenda Bills 080 City Clerk - Records Management 51,697 49,730 Records Count 080 City Clerk - HR 85,826 36,383 FTEs FD 199Community Services - City Facilities 286,316 277,188 Square Feet by Building Liability Insurance 205,828 202,621 FTEs Property Insurance 69,130 68,054 Value of Insured Property Vehicle Insurance 1,907 1,907 # of Vehicles TOTAL 1,925,871$ 1,468,967$ 2 of 3 Funds that had significant increases in allocation statistics, such as an increase in full time equivalents (staff positions) or an increase in department related council agenda bills will receive a greater share of the overhead allocation. In addition, Human Resources staff changed from an allocated .3 full time equivalent position to a full 1.0 position, adding additional costs based on the department’s full time equivalent count. Both the Library Fund and the Community Services Fund received a significant increase of the overhead allocation in 2015. By allocating the true cost of overhead services, these departments will need to review their direct cost structure to be viable over the long term. City of Port Townsend, WA Indirect Cost Model for the 2015 Budget Year Departmental Overhead Allocations - Citywide 2014 Overhead Allocation Charges 2015 Overhead Allocation Charges Increase/ (Decrease) FD 110 Street 82,581$ 68,730$ (13,851)$ FD 120 Library 178,951$ 218,508$ 39,557$ FD 140 Public Works Administration 35,902$ 45,289$ 9,387$ FD 150 Lodging Tax 13,780$ 21,030$ 7,250$ FD 195 System Dev Charges 1,590$ -$ (1,590)$ FD 199 Community Services *120,807$ 143,585$ 22,778$ FD 301 General CIP Projects 42,602$ 40,716$ (1,886)$ FD 305 CIP Street 81,776$ 21,976$ (59,800)$ FD 411 Water Sewer Fund (excl. Utility Billin 284,855$ 304,722$ 19,867$ FD 411 Finance - Utility Billing 41,137$ 35,874$ (5,263)$ FD 412 Storm Fund 47,053$ 43,600$ (3,453)$ FD 415 Water Sewer CIP 29,814$ 92,785$ 62,971$ FD 417 1956 Trans Line Replacement 20,819$ 33,372$ 12,553$ FD 500 Equipment Rental - Fleet 42,681$ 38,335$ (4,346)$ FD 500 Equipment Rental - IT 14,112$ 16,962$ 2,850$ FD 555 Engineering Services 71,011$ 54,493$ (16,518)$ FD 610 Firemen's Pension and Relief 3,741$ 2,964$ (777)$ FD 623 Golf Course 4,012$ 4,210$ 198$ -$ -$ Total Overhead Charged 1,117,224$ 1,187,151$ 69,927$ TOTAL CALCULATED CITY OVERHEAD COST 1,775,548$ 1,871,709$ 96,161$ *Excludes Overhead Charge for Facilities since Facilities is a department of Community Services Funds Charged with Overhead/Indirect Costs City Department 3 of 3 CITY OF PORT TOWNSEND, WASHINGTON GENERAL GOVERNMENT DEBT, INTERGOVERNMENTAL DEBT AND INTERFUND LOANS The City issues long-term debt instruments to finance large capital projects. These debt instruments may include tax-exempt bonds, intergovernmental loan programs and interfund loans. State law limits the amount of debt the City may issue. The following is a summary of the types of debt and their associated debt limits: General Government Debt General obligation bonds may be issued through voted or non-voted bonds. Debt capacity is limited to certain percentages of the City’s total assessed property value (AV). Also, voted bonds require a 60% majority vote to pass. The statutory debt limits are as follows: o General obligation voted bonds are limited to 2.5% of the City’s current AV. o Additionally, general obligation voted bonds can be issued for Parks and Open Space up to 2.5% of the City’s current AV. o Additionally, general obligation voted bonds can be issued for Utility purposes up to 2.5% of the City’s current AV. o Non-voted bonds (councilmanic) are limited by state law to 1.5% of the City’s Current AV. At this time, the City has no outstanding voted debt. The City has non-voted debt, which will have an outstanding balance of $15,850,000 as of January 1, 2015. Currently the City has three outstanding bond issues: o Series 2008 limited tax general obligation bonds issued to finance road and sidewalk improvements, tourism, infrastructure and waterfront access improvements. Outstanding balance as of January 1, 2015 - $7,500,000. o Series 2010 limited tax general obligation bonds issued to for sidewalks, utility and street improvements, and Carnegie library retrofit. Outstanding balance as of January 1, 2015 - $3,740,000. o Series 2012 limited tax general obligation refunding bond issue refunded 1999 bonds and a portion of the 2002, 2003 and 2005 general obligation bonds. The refunding will save the City $645,221 in interest cost over a 13 year period. Outstanding balance as of January 1, 2015 - $5,100,000. Principal payments on the outstanding debt for 2015 are $500,000. The following table reflects the current general obligation non-voted and voted bond debt capacity based on the Jefferson County Assessor’s 2014 preliminary assessed values for 2015 taxes; preliminary assessed values increased by approximately 6%, consequently, increasing the City’s available debt capacity. 1 of 5 2014 Assessed Valuation (1)1,300,928,264$ General Purposes - Non-Voted Limited Tax (Non-voted) General Obligation Debt Capacity (1.50% of AV)19,513,924$ Less: Outstanding Limited Tax General Obligation Debt (2)(15,850,000)$ Less: Outstanding Line of Credit Balance (3)-$ Remaining Non-Voted General Obligation Debt Capacity 3,663,924$ Percent of Limited Tax Debt Capacity Remaining 18.78% General Purposes - Requires Voter Approval Unlimited Tax (Voted) General Obligation Debt Capacity (2.50% of AV)32,523,207$ Less: Outstanding Unlimited Tax General Obligation Debt -$ Less: Outstanding Line of Credit Balance (3)-$ Remaining Voted and Non-Voted General Obligation Debt Capacity 32,523,207$ Percent of Total Debt Capacity Remaining 100.00% Parks and Open Space Purpose - Requires Voter Approval Unlimited Tax (Voted) General Obligation Debt Capacity (2.50% of AV)32,523,207$ Less: Outstanding Unlimited Tax General Obligation Debt -$ Remaining Voted Debt Capacity for Parks 32,523,207$ Utility Purpose - Requires Voter Approval Unlimited Tax (Voted) General Obligation Debt Capacity (2.50% of AV)32,523,207$ Less: Outstanding Unlimited Tax General Obligation Debt -$ Remaining Voted Debt Capacity for Utility Purpose 32,523,207$ Notes: (1) Estimate from County Assessor's Preliminary Valuations 2014 Assessments for 2015 Taxes (3) Line of credit for $1,500,000 authorized by Council on 11/3/14; amount outstanding is listed above (2) Includes only LTGO Bonds. Other general obligation debts may count against debt capacity. Includes principal payments in 2014 and beyond. General - Non-Voted Currently Obligated, $15,850,000 General - Non-Voted Remaining Allowed, $3,663,924 General - Requires Voter Approval, $32,523,207 Parks and Open Space - Requires Voter Approval, $32,523,207 Utility - Requires Voter Approval, $32,523,207 General - Non-Voted Currently Obligated General - Non-Voted Remaining Allowed General - Requires Voter Approval Parks and Open Space - Requires Voter Approval Utility - Requires Voter Approval 2 of 5 General Obligation Line of Credit The City Council authorized the City Manager to execute an agreement with Cashmere Valley Bank to provide a line of credit for $1,500,000 in November, 2014. The line of credit will be used to fund cash flow requirements for the energy retrofit and other improvements to City facilities at Mountain View Commons and to service cash flow needs for General Government and Street Capital Projects that will be financed with loan and grant funds. Several of the grants and loans that have been secured to partially fund these projects require the City to make payment and subsequently file for reimbursement, resulting in short term cash flow needs. The line of credit will be repaid with either voted or non-voted bonds, depending on the outcome of the February 10, 2015 ballot measure to issue general obligation bonds for improvements specific to Mountain View Commons. To the extent the line of credit is used to fund cash flow needs for other capital projects, the line of credit will be repaid with grant and loan funds once the City has been reimbursed for those funds. Intergovernmental Debt The City has funded utility/public works projects with intergovernmental loans from the Public Works Board (Public Works Trust Fund loans used to fund public work projects) and the State Revolving Fund (Department of Ecology low interest loans for water quality projects). These loans are repaid from utility revenues rather than property tax revenues. The City is building a new drinking water treatment facility and reservoir with a total estimated cost of approximately $23.5 million. Public Works Trust Fund Loans will fund a portion of this project. Additionally, the City has secured funding commitments from two other programs – USDA and Drinking Water State Revolving Fund. The City is currently evaluating both funding proposals to determine the most cost effective funding for this significant water improvement project. Repayment of these loans will come from utility revenues, which include a capital surcharge that is currently being assessed. A utility debt reserve fund has been established to reserve collected surcharge amounts for these future debt payments. At the end of 2015, the debt reserve fund is estimated to have a fund balance of $1,155,400. The following table reflects the current outstanding intergovernmental loan balances and projected new debt for 2015 related to the water treatment facility and reservoir projects: 3 of 5 Issue Date Purpose Original Issue Interest Rate Maturity Date 2014 Debt Outstanding 2015 Debt Outstanding PWTF Loan CT Pipeline Tri-Area Water Storage Tri-Area Well Upgrades (payoff of $1,86,718 with sale of Tri-Area Assets) PWTF Loan Gaines St Lift Station San Juan Sewer Trunk Line PWTF Loan Wastewater Treatment Outfall Expansion Trunk Sewer Line Replacement PWTF Loan Morgan Hill Water System Improvements SRF Loan Wastewater Conveyance Storm and Sewer Separation Gaines St Lift Station Phase 2 Trunk Sewer Replacement PWTF Loan City Lake Repair PWTF Loan LT2 Federally Mandated Construction of UV and Chlorination Water Treatment Facility 2013 PWTF Loan 5 MG Reservoir $2,104,000 0.50%2035 $1,166,667 2013 PWTF Loan LT2 $5,000,000 0.50%2035 $1,458,333 2015 PWTF/DWSRF/USDA; Terms not yet determined $16,253,000 Total $3,588,897 $22,333,077 $134,154 1998 $2,172,055 1%2018 $178,872 $331,658 1999 $1,434,365 1%2019 $297,974 $238,379 2001 $1,153,350 0.50%2021 $386,935 2024 $471,156 $382,472 2002 $1,242,742 0.50%2022 $533,615 $466,913 Intergovernmental Debt - Utility Projects 2012 $1,896,000 1.50%2031 $825,608 $1,059,396 2012 $1,000,000 0.50%2031 $894,737 $842,105 2002 $856,803 1.50% 4 of 5 Interfund Loans The City had two outstanding interfund loans as of December 31, 2013. An interfund loan from the Transmission Line Replacement Fund to the Main Street Fund had a remaining balance of $66,713. A payment of $33,357 will be made in December 2014 and the final payment of $33,356 is included in the expense budget for 2015. The second loan is from Transmission Line Replacement Fund to the Water Capital Fund to fund some costs for the drinking water treatment facility project. The outstanding balance of that loan is $161,250. The loan is scheduled to be repaid in 2016 once permanent funding for this project is in place. 5 of 5 CITY OF PORT TOWNSEND, WASHINGTON CAPITAL IMPROVEMENT PLAN & TRANSPORTATION IMPROVEMENT PLAN The six year Capital Improvement Plan (CIP) includes capital projects for 2015 through 2020 and is presented in more detail in this section. The Transportation Improvement Plan (TIP) was reviewed and adopted by Council in July, 2014. Schedules for both the CIP and TIP are included at the end of this section. Please see the City’s website for additional details regarding the TIP. The CIP includes capital projects that add new infrastructure to the City and capital projects that improve aging City infrastructure. The most significant planned capital projects included in this plan are: Mountain View Energy Retrofit upgrades the heating system and lighting at Mountain View, including the City Pool, to reduce energy consumption. The project is partially funded by grants from the Department of Commerce and the Department of Ecology. This project began in 2014 and should be completed in 2015. The projected cost of the project is $2,727,263. Howard Street Phase II extends Howard Street from Sims Way to Discovery Road and includes water, sewer and stormwater extensions. This project is partially funded by federal and state transportation funds. The project began in 2014 and is projected to be completed in 2015. The projected cost of the project is $2,950,000. Landes Street Sidewalk includes the construction of a new sidewalk on the west side of Landes from 12th Street to 19th Street. The project began in 2014 and is scheduled to be completed in 2015. The projected cost of the project is $230,000. Sheridan Street Sidewalk includes the construction of a new sidewalk on both sides of Sheridan Street from 14th Street to 19th Street. The project is scheduled to begin and be completed in 2015. The projected cost of the project is $616,000. Water Treatment Facility involves the construction of a new water filtration plant to treat all of the City’s drinking water using membrane filtration technology. This project is required to meet state and federal drinking water requirements. This project is funded by utility revenues, capital surcharge fees, and loans from the state Public Works Trust Fund, state Drinking Water State Revolving Fund, and/or USDA loans and grants. City staff is currently evaluating multiple funding scenarios to determine the most beneficial financing package for the City. The treatment facility is scheduled to be completed in 2016. The total proposed cost of this project, including sitework, is $17,960,040. 1 of 15 The 5 Million Gallon Reservoir project will replace the City’s aging 5 Million Gallon storage reservoir with a new reservoir that is designed to meet current seismic standards. The reservoir is funded by the same sources as the Water Treatment Facility project. This project is scheduled to be completed in 2015. The proposed cost of the project is $7,226,000. Other Projects that have been identified in the Capital Improvement Plan as capital improvements that need to be addressed include: •Sims Way Improvements $12,200,000 •Outfall Replacement $ 4,725,000 •South West Sewer Pump Station $ 4,330,000 •South West Sewer Pump Station $ 4,330,000 •Washington Street Improvements $ 2,350,000 •General Water System Improvements $ 800,000 •Collection System Improvements $ 640,000 •Distribution Mains $ 600,000 •Howard Street Additional Work $ 500,000 •Main Replacement/Upgrades $ 500,000 •Gaines Street Pump Station $ 465,000 The projects listed above, and other smaller projects that are included in the 6 year CIP and 6 year TIP are still in the initial review stage. As design and construction details are developed, costs will be updated and these projects will be prioritized based on the greatest need and available funding. 2 of 15 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 Ge n e r a l  Go v e r n m e n t * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s . 20 1 5 20 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y Pr o j e c t Pr e l i m i n a r y A d o p t e d 1 0 0 4 1 Ci t y Fa c i l i t i e s En e r g y Im p r o v e m e n t s Up g r a d e  he a t i n g  sy s t e m  an d  li g h t i n g  to  re d u c e  en e r g y  co n s u m p t i o n Fu n d i n g So u r c e s De p a r t m e n t o f C o m m e r c e 30 0 , 0 0 0 300,000 Gr a n t 10 0 , 0 0 0 100,000 To t a l 40 0 , 0 0 0 - - - 400,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 40 0 , 0 0 0 400,000 Pr o j e c t M a n a g e m e n t 40 , 0 0 0 40,000 - To t a l 44 0 , 0 0 0 - - - 440,000 2 Mo u n t a i n Vi e w Ph a s e II I Fu n d i n g So u r c e s Pe n d i n g V o t e d B o n d 2, 5 0 3 , 0 0 0 2,503,000 - To t a l 2, 5 0 3 , 0 0 0 - - - - --2,503,000 Ex p e n d i t u r e s De s i g n / C o n s t r u c t i o n 2, 3 0 3 , 0 0 0 2,303,000 Pr o j e c t M a n a g e m e n t 20 0 , 0 0 0 200,000 To t a l 2, 5 0 3 , 0 0 0 - - - - 2,503,000 3 Li b r a r y Re p a i r s a n d e n e r g y i m p r o v e m e n t s Fu n d i n g So u r c e s He r i t a g e G r a n t 12 5 , 0 0 0 125,000 Pe n d i n g B o n d 48 0 , 0 0 0 480,000 Do n a t i o n s 17 5 , 0 0 0 175,000 To t a l 78 0 , 0 0 0 - - - 780,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 75 0 , 0 0 0 750,000 Pr o j e c t M a n a g e m e n t 30 , 0 0 0 30,000 - To t a l 78 0 , 0 0 0 - - - 780,000 11 / 1 2 / 2 0 1 4 3 o f 1 5 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 St r e e t * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s . 20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d 1 10 5 8 Ho w a r d St r e e t Ph a s e II Op e n i n g  of  Ho w a r d  St r e e t  fr o m  Si m s  Wa y  to  Di s c o v e r y  Ro a d  an d  in c l u d e s  wa t e r ,  se w e r  an d  st o r m w a t e r  ut i l i t y  ex t e n s i o n s Fu n d i n g So u r c e s - RO W P r o c e e d s 80 , 0 0 0 80,000 WS D O T ‐ S T P f u n d s 77 0 , 0 0 0 770,000 TI B 2, 0 0 0 , 0 0 0 2,000,000 RE E T 2 35 , 0 0 0 35,000 St r e e t T r a n s f e r s I n - To t a l 2, 8 8 5 , 0 0 0 - - - -2,885,000 Ex p e n d i t u r e s - Ri g h t o f W a y 10 0 , 0 0 0 100,000 De s i g n / C o n s t r u c t i o n 2, 6 5 0 , 0 0 0 2,650,000 Pr o j e c t M a n a g e m e n t 20 0 , 0 0 0 200,000 To t a l 2, 9 5 0 , 0 0 0 - - - -2,950,000 ‐ 2 11 2 0 La n d e s St r e e t Co n s t r u c t i o n  of  a ne w  si d e w a l k  on  th e  we s t  si d e  of  La n d e s  fr o m  12 t h  St r e e t  to  19 t h  St r e e t Fu n d i n g So u r c e s - TI B 14 0 , 0 0 0 140,000 WS D O T 50 , 0 0 0 50,000 St r e e t O p e r a t i n g T r a n s f e r 10 , 0 0 0 10,000 RE E T 2 20 , 0 0 0 20,000 To t a l 22 0 , 0 0 0 - - - 220,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 18 0 , 0 0 0 180,000 Pr o j e c t M a n a g e m e n t 50 , 0 0 0 50,000 To t a l 23 0 , 0 0 0 - - - 230,000 ‐ 11 / 1 2 / 2 0 1 4 4 o f 1 5 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 St r e e t * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s . 20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d 3 11 3 5 Sh e r i d a n St r e e t ‐ 14 t h to 19 t h Co n s t r u c t i o n  of  si d e w a l k s  on  bo t h  si d e s  of  Sh e r i d a n  St r e e t  fr o m  14 t h  St r e e t  to  19 t h  St r e e t Fu n d i n g So u r c e s - SR T S 49 7 , 0 0 0 497,000 WS D O T ‐ S T P f u n d s 89 , 0 0 0 89,000 RE E T 2 30 , 0 0 0 30,000 Ot h e r U n s e c u r e d F u n d s - To t a l 61 6 , 0 0 0 - - - 616,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 52 6 , 0 0 0 526,000 Pr o j e c t M a n a g e m e n t 90 , 0 0 0 90,000 61 6 , 0 0 0 616,000 - 4 Di s c o v e r y Ro a d I Sh e r i d a n  to  Ho w a r d  St r e e t Fu n d i n g So u r c e s - - TI B 6, 2 5 0 , 0 0 0 6,250,000 Ot h e r U n s e c u r e d F u n d s 1, 4 2 8 , 8 5 9 1,428,859 To t a l - - - 7, 6 7 8 , 8 5 9 7,678,859 Ex p e n d i t u r e s - RO W 20 0 , 0 0 0 200,000 De s i g n 84 0 , 8 8 9 840,889 Co n s t r u c t i o n 6, 6 3 7 , 9 6 9 6,637,969 To t a l - - - 7, 6 7 8 , 8 5 8 - -7,678,858 - 11 / 1 2 / 2 0 1 4 5 o f 1 5 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 St r e e t * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s . 20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d 5 Wa s h i n g t o n St r e e t Do w n t o w n  St r e e t s c a p e Fu n d i n g So u r c e s - - Un s e c u r e d F u n d s 35 0 , 0 0 0 2 , 0 0 0 , 0 0 0 2,350,000 To t a l - - - 35 0 , 0 0 0 2, 0 0 0 , 00 0 2,350,000 Ex p e n d i t u r e s - De s i g n 35 0 , 0 0 0 350,000 Co n s t r u c t i o n 2, 0 0 0 , 0 0 0 2,000,000 To t a l - - - 35 0 , 0 0 0 2, 0 0 0 , 00 0 2,350,000 - 6 Si m s Wa y Im p r o v e m e n t s II Fu n d i n g So u r c e s - - WS D O T ‐ U n s e c u r e d 60 0 , 0 0 0 4 , 0 0 0 , 0 0 0 4,600,000 Ot h e r U n s e c u r e d F u n d s 15 0 , 0 0 0 1 , 0 0 0 , 0 0 0 1,150,000 To t a l - - - - 75 0 , 0 0 0 5,000,000 5,750,000 Ex p e n d i t u r e s - De s i g n 75 0 , 0 0 0 750,000 Co n s t r u c t i o n 5,000,000 5,000,000 To t a l - - - - 75 0 , 0 0 0 5,000,000 5,750,000 11 / 1 2 / 2 0 1 4 6 o f 1 5 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 Wa t e r * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s . 20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d 1 61 6 1 LT 2 Fi l t r a t i o n Tr e a t m e n t Fa c i l i t y Re q u i r e d  Fe d e r a l  Ma n d a t e Fu n d i n g So u r c e s PW T F 2 (P C 1 2 ‐95 1 ‐07 5 ) 1, 2 0 3 , 0 0 0 1,203,000 PW T F 3 (P C 1 3 ‐96 1 ‐01 8 ) 4, 5 3 3 , 2 6 2 4,533,262 DW S R F (D M 1 2 ‐95 2 ‐09 2 ) 2, 3 1 9 , 0 0 0 2,319,000 In t e r n a l L o a n - Op e r a t i n g T r a n s f e r 30 , 0 0 0 30,000 Pe n d i n g L o a n / U S D A P W T F D W S R F 6, 5 8 2 , 0 0 0 1, 6 5 0 , 5 7 8 8,232,578 To t a l 10 , 1 3 4 , 0 0 0 6 , 1 8 3 , 8 4 0 - - 16,317,840 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 9, 9 8 4 , 0 0 0 5, 9 4 6 , 0 0 0 15,930,000 Pr o j e c t M a n a g e m e n t 15 0 , 0 0 0 2 3 7 , 8 4 0 387,840 - To t a l 10 , 1 3 4 , 0 0 0 6 , 1 8 3 , 8 4 0 - - --16,317,840 ‐ 2 60 1 7 5‐MG Re s e r v o i r In f r a s t r u c t u r e  Co n d i t i o n  Ma n d a t e Fu n d i n g So u r c e s - PW T F 4 (P C 1 3 ‐96 1 ‐03 7 )   1, 5 0 4 , 0 0 0 1,504,000 Pe n d i n g L o a n / U S D A P W T F D W S R F 5, 7 2 2 , 0 0 0 5,722,000 Re v e n u e B o n d - Ca p i t a l S u r c h a r g e - Wa t e r F u n d - To t a l 7, 2 2 6 , 0 0 0 - -7,226,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 7, 1 2 6 , 0 0 0 7,126,000 Pr o j e c t M a n a g e m e n t 10 0 , 0 0 0 100,000 - To t a l 7, 2 2 6 , 0 0 0 - -7,226,000 11 / 1 2 / 2 0 1 4 7 o f 1 5 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 Wa t e r * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s . 20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d - 3 60 0 3 Ci t y La k e Pi p e l i n e ‐ OG W S Fu n d Co n d i t i o n  Ma n d a t e / A n d r e w s  Cr o s s i n g :  Di v e r s i o n  Re p a i r Fu n d i n g So u r c e s - OG W S F u nd 25 0 , 0 0 0 25 0 , 0 0 0 500,000 FE M A - PW T F - To t a l 25 0 , 0 0 0 2 5 0 , 0 0 0 - - 500,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 25 0 , 0 0 0 2 5 0 , 0 0 0 500,000 Pr o j e c t M a n a g e m e n t - - To t a l 25 0 , 0 0 0 2 5 0 , 0 0 0 - - 500,000 - 4 60 2 8 Ho w a r d St r e e t Wa t e r Co n t r i b u t e s  to  Ec o n o m i c  De v e l o p m e n t Fu n d i n g So u r c e s - Wa t e r S DC 50 0 , 0 0 0 500,000 To t a l 50 0 , 0 0 0 - - - -500,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 47 0 , 0 0 0 470,000 Pr o j e c t M a n a g e m e n t 30 , 0 0 0 30,000 - To t a l 50 0 , 0 0 0 - - - -500,000 5 60 1 3 Si t e w o r k Wa t e r  Tr e a t m e n t  Pl a n t Fu n d i n g So u r c e s - DW S R F ( D M 1 2 ‐ 9 5 2 ‐ 0 9 2 ) 1, 6 3 0 , 0 0 0 1,630,000 Wa t e r O p e r a t i n g T r a n s f e r I n - In t e r n a l L o a n - To t a l 1, 6 3 0 , 0 0 0 - - - --1,630,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 1, 5 8 0 , 0 0 0 1,580,000 Pr o j e c t M a n a g e m e n t 50 , 0 0 0 50,000 - To t a l 1, 6 3 0 , 0 0 0 - - - --1,630,000 11 / 1 2 / 2 0 1 4 8 o f 1 5 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 Wa t e r * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s . 20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d 6 60 0 1 Ma i n Re p l a c e m e n t / U p g r a d e s Fu n d i n g So u r c e s - Wat e r C a p i t a l S u r c h a r g e 10 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 100,000 500,000 To t a l - 10 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 100,000 500,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 10 0 , 0 0 0 1 0 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 100,000 500,000 Pr o j e c t M a n a g e m e n t - - To t a l - 10 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 100,000 500,000 - 7 60 5 0 Wa t e r Sy s t e m Pl a n Up d a t e Re q u i r e d  ev e r y  6 ye a r s - Fu n d i n g So u r c e s - Wat e r C a p i t a l S u r c h a r g e 25 , 0 0 0 130,000 155,000 To t a l - 25 , 0 0 0 - - - 130,000 155,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 25 , 0 0 0 1 0 0 , 0 0 0 125,000 Pr o j e c t M a n a g e m e n t 20,000 20,000 - To t a l - 25 , 0 0 0 - - - 120,000 145,000 - - On g o i n g 60 0 0 Wa t e r Ge n e r a l Fu n d i n g So u r c e s Wa t e r C a p i t a l S u r c h a r g e 15 5 , 0 0 0 1 6 0 , 0 0 0 1 6 0 , 0 0 0 16 0 , 0 0 0 16 0 , 0 0 0 795,000 To t a l 15 5 , 0 0 0 1 6 0 , 0 0 0 16 0 , 0 0 0 16 0 , 0 0 0 16 0 , 0 0 0 795,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 14 0 , 0 0 0 1 4 0 , 0 0 0 14 0 , 0 0 0 14 0 , 0 0 0 14 0 , 0 0 0 700,000 Pr o j e c t M a n a g e m e n t 20 , 0 0 0 2 0 , 0 0 0 20 , 0 0 0 20 , 0 0 0 20 , 0 0 0 100,000 - To t a l 16 0 , 0 0 0 1 6 0 , 0 0 0 16 0 , 0 0 0 16 0 , 0 0 0 16 0 , 0 0 0 800,000 - 11 / 1 2 / 2 0 1 4 9 o f 1 5 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 Se w e r * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s . 20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d 1 70 3 8 Ho w a r d St r e e t Co n t r i b u t e s  to  Ec o n o m i c  De v e l o p m e n t - Fu n d i n g So u r c e s - Se we r S D C 50 0 , 0 0 0 500,000 To t a l 50 0 , 0 0 0 - - - --500,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 47 0 , 0 0 0 470,000 Pr o j e c t M a n a g e m e n t 30 , 0 0 0 30,000 - To t a l 50 0 , 0 0 0 - - - --500,000 - 2 70 0 1 Co l l e c t i o n Sy s t e m Im p r o v e m e n t s Fu n d i n g So u r c e s Se w e r C a p i t a l S u r c h a r g e 14 0 , 0 0 0 1 0 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 100,000 640,000 To t a l 14 0 , 0 0 0 1 0 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 100,000 640,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 12 0 , 0 0 0 1 0 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 100,000 620,000 Pr o j e c t M a n a g e m e n t 20 , 0 0 0 20,000 - To t a l 14 0 , 0 0 0 1 0 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 10 0 , 0 0 0 100,000 640,000 - 3 70 1 8 So u t h We s t Se w e r Pu m p St a t i o n Co n t r i b u t e s  to  Ec o n o m i c  De v e l o p m e n t - - Fu n d i n g So u r c e s - Un s e c u r e d ‐ L o a n s , G r a n t s , L I D 3, 9 7 0 , 0 0 0 3,970,000 Se w e r S D C 36 0 , 0 0 0 360,000 To t a l - - - 4, 3 3 0 , 0 0 0 - -4,330,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 4, 0 0 0 , 0 0 0 4,000,000 Pr o j e c t M a n a g e m e n t 33 0 , 0 0 0 3 3 0 , 0 0 0 - To t a l - - - 4, 3 3 0 , 0 0 0 - -4,330,000 11 / 1 2 / 2 0 1 4 10 o f 1 5 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 Se w e r * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s . 20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d - 4 70 2 6 Ga i n e s St r e e t Pu m p St a t i o n In f r a s t r u c t u r e  Co n d i t i o n  Ma n d a t e  (V u l n e r a b i l i t y ) - Fu n d i n g So u r c e s - Un s e c u r e d ‐ F E M A ‐ p o t e n t i a l f u n d i n g s o u r c e 46 5 , 0 0 0 4 6 5 , 0 0 0 To t a l - - - - 46 5 , 0 0 0 - 465,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 38 0 , 0 0 0 3 8 0 , 0 0 0 Pr o j e c t M a n a g e m e n t 85 , 0 0 0 8 5 , 0 0 0 - To t a l - - - - 46 5 , 0 0 0 - 465,000 - 5 70 2 9 Ou t f a l l Re p l a c e m e n t In f r a s t r u c t u r e  Co n d i t i o n - Fu n d i n g So u r c e s - Un f u n d e d 67 5 , 0 0 0 4 , 0 5 0 , 0 0 0 4,725,000 To t a l - - - - 67 5 , 0 0 0 4,050,000 4,725,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 59 0 , 0 0 0 3 , 7 0 0 , 0 0 0 4,290,000 Pr o j e c t M a n a g e m e n t 85 , 0 0 0 3 5 0 , 0 0 0 435,000 - To t a l - - - - 67 5 , 0 0 0 4,050,000 4,725,000 - 6 70 3 6 Cl i f f St r e e t Se w e r De s i r a b l e  In v e s t m e n t  in  Sy s t e m - Fu n d i n g So u r c e s - Po t e n t i a l L I D 28 5 , 0 0 0 2 8 5 , 0 0 0 Ca p i t a l S u r c h a r g e 20 , 0 0 0 1 2 0 , 0 0 0 140,000 To t a l - - - 2 0 , 0 0 0 40 5 , 0 0 0 - 425,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 37 0 , 0 0 0 3 7 0 , 0 0 0 Pr o j e c t M a n a g e m e n t 20 , 0 0 0 3 5 , 0 0 0 55,000 - To t a l - - - 2 0 , 0 0 0 40 5 , 0 0 0 - 425,000 11 / 1 2 / 2 0 1 4 11 o f 1 5 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 Se w e r * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s . 20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d - 7 70 1 4 In f i l t r a t i o n / I n f l o w Re m o v a l De s i r a b l e  In v e s t m e n t  in  Sy s t e m - Fu n d i n g So u r c e s - Un f u n d e d 26 0 , 0 0 0 2 6 0 , 0 0 0 To t a l - - - - 2 6 0 , 0 0 0 - 260,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 20 0 , 0 0 0 2 0 0 , 0 0 0 Pr o j e c t M a n a g e m e n t 40 , 0 0 0 4 0 , 0 0 0 - To t a l - - - - 2 4 0 , 0 0 0 - 240,000 - 8 70 0 4 Wa s t e w a t e r Ma s t e r Pl a n / W W T P Fu n d i n g So u r c e s - Ca p i t a l S u r c h a r g e 130,000 130,000 To t a l - - - - - 1 3 0 , 0 0 0 130,000 Ex p e n d i t u r e s - De s i g n / C o n s t r u c t i o n 100,000 100,000 Pr o j e c t M a n a g e m e n t 30,000 30,000 - To t a l - - - - - 1 3 0 , 0 0 0 130,000 11 / 1 2 / 2 0 1 4 12 o f 1 5 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 St o r m * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s .    20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d 1 80 0 1 St o r m w a t e r Ma s t e r Pl a n Cr i t i c a l  Pl a n n i n g  do c u m e n t Fu n d i n g So u r c e s St o r m w a t e r f u n d 70 , 0 0 0 70,000 To t a l 70 , 0 0 0 - - - 70,000 Ex p e n d i t u r e s - Pl a n P r e p a r a t i o n 60 , 0 0 0 60,000 Pr o j e c t M a n a gem e n t 10 , 0 0 0 10,000 - To t a l 70 , 0 0 0 - - - 70,000 ‐                       2 80 3 5 Sh e r i d a n ‐ 14 t h to 19 t h ‐                       Fu n d i n g So u r c e s - St o r m w a t e r f u n d 20 , 0 0 0 20,000 To t a l 20 , 0 0 0 - - - 20,000 Ex p e n d i t u r e s - De s i gn/ C o n s t r u c t i o n - Pr o j e c t M a n a gem e n t 20 , 0 0 0 20,000 - To t a l 20 , 0 0 0 - - - 20,000 3 80 2 0 La n d e s St r e e t ‐                       Fu n d i n g So u r c e s - St o r m w a t e r f u n d 20 , 0 0 0 20,000 To t a l 20 , 0 0 0 - - - 20,000 Ex p e n d i t u r e s - De s i gn/ C o n s t r u c t i o n 20 , 0 0 0 20,000 Pr o j e c t M a n a gem e n t - - To t a l 20 , 0 0 0 - - - 20,000 11 / 1 2 / 2 0 1 4 13 o f 1 5 Ca p i t a l  Im p r o v e m e n t  Pl a n  20 1 5  ‐   20 2 0 St o r m * Th i s  pl a n  sh o w s  th e  6‐ye a r  pl a n  fo r  ca p i t a l  pr o j e c t s .    20 1 5 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 2 0 6-Year Total Pr i o r i t y P r o j e c t Pr e l i m i n a r y A d o p t e d - 4 80 3 8 Ho w a r d St r e e t ‐                       Fu n d i n g So u r c e s - Po t e n t i a l G r a n t 40 0 , 0 0 0 400,000 St o r m w a t e r f u n d 40 , 0 0 0 40,000 To t a l 44 0 , 0 0 0 - - - 440,000 Ex p e n d i t u r e s - De s i gn/ C o n s t r u c t i o n 40 0 , 0 0 0 400,000 De s i gn/ P r o j e c t M a n a gem e n t 40 , 0 0 0 40,000 - To t a l 44 0 , 0 0 0 - - - 440,000 - 5 80 0 0 St o r m Sy s t e m Im p r o v e m e n t s ‐                       Fu n d i n g So u r c e s - St o r m w a t e r f u n d 20 , 0 0 0 20,000 To t a l 20 , 0 0 0 - - - 20,000 Ex p e n d i t u r e s - De s i gn/ C o n s t r u c t i o n 10 , 0 0 0 10,000 Pr o j e c t M a n a gem e n t 10 , 0 0 0 10,000 - To t a l 20 , 0 0 0 - - - 20,000 6 16 t h SW Im p r o v e m e n t ‐                       Fu n d i n g So u r c e s - St o r m w a t e r f u n d 10 0 , 0 0 0 100,000 To t a l - 1 0 0 , 0 0 0 - - 100,000 Ex p e n d i t u r e s - De s i gn/ C o n s t r u c t i o n 80 , 0 0 0 80,000 De s i gn/ P r o j e c t M a n a gem e n t 20 , 0 0 0 20,000 - To t a l - 1 0 0 , 0 0 0 - - 100,000 - 11 / 1 2 / 2 0 1 4 14 o f 1 5 2015201620172018201920206-Year Total General Government Funding Sources REET Transfer 50,000          50,000                 Department of Commerce 300,000        300,000              Heritage Grant 125,000        ‐                 ‐                 ‐                 ‐                   ‐                  125,000              Donation 175,000        ‐                 ‐                 ‐                 ‐                   ‐                  175,000              Pending Bond 2,983,000     ‐                 ‐                 ‐                 ‐                   ‐                  2,983,000           Grant 100,000        ‐                 ‐                 ‐                 ‐                   ‐                  100,000              Total 3,733,000    ‐                 ‐                 ‐                 ‐                   ‐                  3,733,000           Expenditures ‐                           Design/Construction 3,453,000     ‐                 ‐                 ‐                 ‐                   ‐                  3,453,000           Project Management 270,000        ‐                 ‐                 ‐                 ‐                   ‐                  270,000             ‐                           Total 3,723,000    ‐                 ‐                 ‐                 ‐                   ‐                  3,723,000           Street ‐                            Funding Sources ‐                           Street Transfer 10,000          ‐                 ‐                 ‐                 ‐                   ‐                  10,000                 REET 85,000          ‐                 ‐                 ‐                 ‐                   ‐                  85,000                 ROW Proceeds 80,000          ‐                 ‐                 ‐                 ‐                   ‐                  80,000                 WSDOT ‐ STP funds 909,000        ‐                 ‐                 ‐                 600,000      4,000,000 5,509,000           SRTS 497,000        ‐                 ‐                 ‐                 ‐                   ‐                  497,000              TIB 2,140,000     ‐                 ‐                 6,250,000 ‐                   ‐                  8,390,000           Other Unsecured Funding ‐                     ‐                 ‐                 1,778,8592,150,000   1,000,000 4,928,859           Total 3,721,000    ‐                 ‐                 8,028,8592,750,000  5,000,000 19,499,859        ‐                           Expenditures ‐                           Right of Way 100,000        ‐                 ‐                 200,000    ‐                   ‐                  300,000              Design/Construction 3,356,000     ‐                 ‐                 7,828,8582,750,000   5,000,000 18,934,858         Project Management 340,000        ‐                 ‐                 ‐                 ‐                   ‐                  340,000              3,796,000    ‐                 ‐                 8,028,8582,750,000  5,000,000 19,574,858         Water Funding Sources Capital Surcharge 155,000        285,000    260,000    260,000    260,000      230,000    1,450,000           PWTF 2 1,203,000     ‐                 ‐                 ‐                 ‐                   ‐                  1,203,000           PWTF 3 ‐                     4,533,262 ‐                 ‐                 ‐                   ‐                  4,533,262           PWTF 4 1,504,000     ‐                 ‐                 ‐                 ‐                   ‐                  1,504,000           DWSRF 3,949,000     ‐                 ‐                 ‐                 ‐                   ‐                  3,949,000           Water Transfer Fund 30,000          ‐                 ‐                 ‐                 ‐                   ‐                  30,000                 OGWS 250,000        250,000    ‐                 ‐                 ‐                   ‐                  500,000              Water Transfer Fund SDC 500,000        ‐                 ‐                 ‐                 ‐                   ‐                  500,000              Unsecured Funds/USDA DWSRF 12,304,000  1,650,578 ‐                 ‐                 ‐                   ‐                  13,954,578         Revenue Bond ‐                     ‐                 ‐                 ‐                 ‐                   ‐                  ‐                           Total 19,895,000  6,718,840 260,000    260,000    260,000      230,000    27,623,840        ‐                           Expenditures ‐                           Design/Construction 19,550,000  6,461,000 240,000    240,000    240,000      200,000    26,931,000         Project Management 350,000        257,840    20,000      20,000      20,000        20,000       687,840              ‐                           Total 19,900,000  6,718,840 260,000    260,000    260,000      220,000    27,618,840                                   Sewer ‐                            Funding Sources ‐                           Capital Surcharge 140,000        100,000    100,000    120,000    220,000      230,000    910,000              Sewer Transfer SDC 500,000        ‐                 ‐                 360,000    ‐                   ‐                  860,000              Unsecured Funds ‐                     ‐                 ‐                 3,970,0001,400,000   4,050,000 9,420,000           LID ‐                     ‐                 ‐                 ‐                 285,000      ‐                  285,000              Total 640,000        100,000    100,000    4,450,0001,905,000  4,280,000 11,475,000         ‐                           Expenditures ‐                           Design/Construction 590,000        100,000    100,000    4,100,0001,640,000   3,900,000 10,430,000         Project Management 50,000          ‐                 ‐                 350,000    245,000      380,000    1,025,000           ‐                           Total 640,000        100,000    100,000    4,450,0001,885,000  4,280,000 11,455,000         Storm ‐                            Funding Sources ‐                           Potential Grant 400,000        ‐                 ‐                 ‐                 ‐                   ‐                  400,000              Storm Fund 170,000        100,000    ‐                 ‐                 ‐                   ‐                  270,000              Total 570,000        100,000    ‐                 ‐                 ‐                   ‐                  670,000              Expenditures ‐                           Design/Construction 490,000        80,000      ‐                 ‐                 ‐                   ‐                  570,000              Project Management 80,000          20,000      ‐                 ‐                 ‐                   ‐                  100,000              570,000        100,000    ‐                 ‐                 ‐                   ‐                  670,000              15 of 15 CITY OF PORT TOWNSEND, WASHINGTON STAFFING AND COMPENSATION The City of Port Townsend employs over 100 individuals. The combination of full and part-time positions equates to 93.7 full time equivalents (FTE). City employees are made up of three groups: •General Government Agreement - employees who are members of the Local Union No. 589 of the International Brotherhood of Teamsters •Police Department Agreement - employees who are members of the Local Union No. 589 of the International Brotherhood of Teamsters •Non-represented management, library and “confidential” employees who do not belong to any bargaining group. Compensation and benefits for the two Teamsters bargaining units are negotiated and certain wage changes, pay scales and benefit packages are administered based on the agreement. There is currently no adopted compensation policy that addresses wage scales and pay adjustments for non-represented employees. A proposed Compensation Policy will be reviewed by City Council as part of the 2015 Budget proposal. 2015 Budget Assumptions for General Government Agreement The General Government Agreement covers Public Works, Development Services, Finance and Police Administration employees. The General Government Agreement with the Teamsters outlines the pay scales, seniority rates and inflationary adjustments to salaries for this group of employees. The proposed 2015 budget was prepared by reviewing each employee’s position and seniority as compared to the wage charts. Additionally, a 2.0% cost of living adjustment is included in the 2015 budget for this group. Full time employees receive a full benefit package that includes health, life, dental and retirement benefits. Employees pay for a portion of these benefit costs for themselves and any covered dependents. 2015 Budget Assumptions for Police Agreement The Police Agreement with the Teamsters also outlines the pay scales, seniority rates and inflationary adjustments to salaries for police officers and sergeants. The agreement with the Police bargaining unit is currently being negotiated. The combination of wage adjustments, benefit adjustments and other negotiated terms is anticipated to be approximately a 2.0% increase in cost over the 2014 salary and benefit package for this group. 1 of 10 2015 Budget Assumptions for Non-represented employees The non-represented employee group is made up of management level staff, deputy clerks and City Hall administrative staff. This group has no formal agreement and benefit and wage increases have historically been dictated by performance and availability of budget dollars. From 2010 to 2013, this group of employees had no wage increases. To formalize wage scales and compensation policies for this group, the City engaged the Prothman Company to complete a competitive compensation survey for key positions. The results of this survey were reviewed in October, 2014 by the General Services Committee. The Committee also reviewed a proposed Compensation Policy (Exhibit B). The Committee recommended that this policy be brought forward to the City Council for review and potential adoption during the budget process. Additionally, the Committee recommended that the budget impact of the Compensation Study be included in the proposed 2015 Budget expenses. The Prothman consultants surveyed 6 similarly sized cities in the Olympic and Kitsap regions to obtain wage ranges for comparable positions. Based on the survey, the consultants developed proposed minimum and maximum wages for each range. The Human Resources Manager surveyed these jurisdictions for five other positions, and then divided these ranges into nine categories for salary administration purposes. For 2015 budget purposes, the ranges were increased by the 2.0% cost of living adjustment. The proposed budget includes the following adjustments related to the compensation policy: •Positions currently paid below the minimum level of the wage range were budgeted at the minimum level. These positions include: o Deputy Police Chief o Assistant City Engineer •Positions currently paid within the recommended wage range were budgeted at the closest step in the range resulting in a wage increase. These positions include: o Police Chief o Public Works Director o City Clerk o Deputy Clerk o City Manager o City Attorney o Finance Director o Finance Manager o City Engineer o Public Works Operations Manager o Payroll and Benefits Administrator o City Prosecuting Attorney o Senior Planner 2 of 10 •Positions above the minimum level of the wage range were not increased. These positions include: o Human Resources Manager o Public Works Superintendent •Positions not currently filled have been budgeted in the mid-level of the wage range: o Planning Director o Library Director o Parks and Facilities Manager During the first quarter of 2015, the Human Resources Manager will establish the criteria for placing current employees in a salary range reflecting the stated qualifications of the position and the qualifications of the employee. The 2015 proposed budget includes approximately $61,000 of additional salary expense related to bringing the wages for these positions to today’s current competitive amounts. The 2015 budget includes wage range adjustments for the following positions in varying amounts: Non Represented Employees Classification Minimum Maximum FTE TOTAL FTE City Manager 117,300 142,800 1.00 City Attorney 102,000 122,400 1.00 Prosecuting Attorney 71,000 87,300 1.00 Police Chief 94,350 102,000 1.00 Deputy Police Chief 86,700 91,800 1.00 Community Services Director 91,800 112,200 1.00 Parks and Facilities Manager 66,300 91,800 1.00 Senior Planner/Planning Manager 64,199 86,671 1.00 Senior Planner 64,199 86,671 1.75 Finance & Administrative Services Director 91,800 117,300 1.00 Finance Manager 66,300 88,740 1.00 HR Manager 73,440 91,800 1.00 Payroll and Benefits Administrator 47,109 60,201 1.00 City Clerk 61,200 85,680 1.00 Deputy City Clerk/Legal Assistant 50,025 66,216 3.50 Public Works Director 91,800 117,300 1.00 Public Works Operations Manager 70,125 84,150 1.00 Public Works Superintendent 66,300 81,600 2.00 City Engineer 81,600 99,450 1.00 Assistant City Engineer 73,950 84,150 1.00 Total 24 CITY OF PORT TOWNSEND PAY RANGE - NON REPRESENTED EMPLOYEES BUDGET 2015 3 of 10 Budget Assumptions for Library Employees Although the Library positions are also non-represented employees, these positions were not included as part of the compensation study. The number of comparable local cities with library positions was limited and did not provide enough data to finalize wage adjustments. Additionally, the City is currently recruiting a new Library Director and anticipates filling this position by the beginning of 2015. The new Director will be charged with reviewing the staffing model and assisting the Human Resource Manager with identifying comparable data to assess the current wage ranges for staff positions. In order to match budgeted expenditures with budgeted revenue sources, the proposed 2015 library budget includes a reduction of 1.0 FTE. Employee Benefits The City provides a competitive benefit package that includes health, life, dental, and vision and retirement plan options for both represented and non-represented employees. Employees contribute approximately 10% of the total benefit cost for themselves and their dependents. City Council Strategic Plan – Recruiting Key Staff and Succession Plan One of the objectives in the Council’s three-year strategic plan is to foster a healthy city organization through investing in leadership development and training and adopting and implementing best practices. Two measurements of this objective are: 1) recruitment of senior staff positions; and 2) complete senior staff succession plan by end of 2014. The objective was adopted partly in recognition of the fact that during the next two years, several department directors and managers in the City organization will become eligible for retirement. A greater than expected amount of position vacancies occurred during 2014. Recruitments have taken place or are in progress for Finance Director, City Attorney, Finance Manager, Parks and Facilities Manager, Library Director, and Planning Director. Only one of these openings is the result of a retirement. While completion of the succession plan is of great importance, filling key positions has taken a considerable amount of time and effort. The recruitments have also resulted in the realization that the City’s salary and compensation packages need to be reviewed in light of market conditions. Several steps have been taken toward the implementation of a City Succession Plan. In July, a Human Resource Manager position was established (formerly, human resources functions were handled by the City Clerk). The Washington Cities Insurance Authority conducted an on on-site training for managers regarding succession planning. A Council ad hoc committee was formed to review succession planning issues. 4 of 10 In October 2013, the council adopted Resolution 13-028 authorizing a contract with Prothman for recruiting services for one position (Finance and Administrative Services Director) and for succession planning services. Because of the anticipation of several upcoming recruitments, it became apparent the first step toward a succession plan would be the creation of a fair and predictable salary scale for non-represented employees. On April 21, 2014, Council adopted Resolution 14-012, authorizing a contract with Prothman for a compensation and benefit study for several city positions. Results of the study were received. A draft compensation policy and a draft salary scale were developed for Council’s review as part of the 2015 budget process (see discussion above). Completion of the salary and compensation study and the policy were prerequisite to the development of a full succession plan. That plan is expected to be completed in the first quarter of 2015. 5 of 10 Policy: Compensation Policy - Non-Represented Staff Department: Administrative Services/HR The City’s standard practice for establishing non-represented staff compensation should be fair, reasonable, transparent, and based on comparable regional public salaries. Compensation should be based on the position requirements, the complexity of the job reflected in the composition of the organization and community, the leadership requirements, labor market conditions, cost of living in the community and the organization’s ability to pay. The City Manager will design and implement the methodology for setting compensation for non-represented staff. Compensation benchmarks will be established based on comparable local government agencies. Either contracted or in-house experts may be used as necessary to provide the information required to establish fair and reasonable compensation levels. Final decisions on compensation and benefits are made by the City Council in a public meeting. Compensation Setting Criteria 1. Determine the requirements of the job and the experience needed to successfully perform the job duties. 2. Examine market conditions to learn what comparable public employees earn. Gather information using pre-determined comparable benchmark local government agencies. 3. Determine the services provided by the City along with the nature of the current issues in the city and in the community, and compare with the necessary expertise and proven ability to resolve the issues. 4. Identify the City’s current financial position, ability to pay, and the existing policies toward compensation relative to market conditions. 5. Weigh factors such as the individual’s credentials, experience and expertise when setting salary. 6. Consider special circumstances such as difficult recruitment markets and particularly challenging needs of the city. 6 of 10 Compensation Changes 1. Benefits and salary increases should be reasonably comparable to those in the regional market and generally consistent with other employees. 2. Increases should be contingent on periodic review of employee’s additional credentials, expertise, and years of service as well as the overall financial position of the City. Criteria for periodic step increases will be pre-determined. 3. Individuals should receive a single salary that recognizes all duties and responsibilities assigned rather than different salaries for different assignments. General Compensation Guidelines 1. Benchmark agencies should be determined using set criteria such as: o Close geographic proximity o Similarity with regard to the nature of the services provided o Similarity in employer size/population size o Similarity in socio-economic makeup of the population o Other similar employers in the immediate area 2. The City will develop appropriate compensation levels that are in line with their benchmark agencies and labor market 3. When considering any salary or benefit changes, the immediate and anticipated long-term financial resources of the organization will be taken into account. Establishing compensation 1. Each position shall have a compensation range established in accordance with these guidelines. 2. Cost of living adjustments will result in annual adjustment of the salary ranges. Ranges will be reviewed periodically following the compensation guidelines. 3. Placement within the compensation range for each position will be determined by reviewing position criteria and determining the level at which the employee meets the criteria. Factors will include, but not be limited to: o Number of years of service in the same or comparable position o Number of years of service with the City o Number of years of advanced education / degrees held o Level of professional certifications o On the job accomplishments 7 of 10 4. A nine level pay classification system will be established for each non- represented position. General guidelines for utilization of the pay classification levels are: a. Employees who meet the minimum qualifications of the position will generally be slotted at the first step of the low range classification. b. Employees who exceed the minimum qualifications may be compensated at a higher step classification. c. Generally, employees with a combination of years of experience, education and skills determined according to established criteria, will be slotted in the mid- range. d. Market conditions and specialized city job requirements may require that employees are compensated above mid-range. 5. Newly hired employees will be placed in the compensation range according to the level at which they meet or exceed position criteria. Existing employees will move up or down in their range based on periodic review. 6. An employee who has reached the top of his/her salary range and served more than three years in a position covered by this policy will be eligible for an additional incentive increase based on established criteria. 7. Salaries will be reviewed at least every three years and adjustments based on established criteria will be recommended by the supervisor and approved by the City Manager. 8 of 10 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Proposed 2015 Proposed Mayor/Council (Non-Add)(7.0) (7.0) (7.0) (7.0) (7.0) (7.0) City Manager 2.0 2.0 2.0 2.0 2.0 2.0 City Attorney 3.0 3.0 3.0 3.0 2.7 2.5 Development Services 6.0 6.0 4.2 4.7 4.7 5.0 Planning (Long Range)1.5 1.5 1.3 1.6 1.5 1.8 Finance 4.1 4.1 4.4 3.9 2.6 2.4 Police Administration 5.0 5.0 3.7 3.7 4.0 4.0 Police Operations 14.5 15.5 14.0 12.9 13.0 13.4 Police Grants 1.0 1.0 0.3 0.3 - - City Clerk/Human Resources 2.0 2.0 2.0 1.9 2.9 5.0 PEG TV Studio - - - - - - City Events - - - - - - Facilities Maintenance 2.3 2.4 - - - - Sub Total General Fund 41.4 42.5 34.9 34.0 33.5 36.1 Street Maintenance 2.5 2.5 2.0 2.0 1.8 1.8 Parks Maintenance 6.3 6.8 4.5 2.3 2.8 2.4 Pool 6.2 7.2 4.8 4.1 5.5 4.9 Facilities Maintenance - - 2.6 2.3 2.7 2.9 Public Works Administration 2.0 2.0 1.7 2.3 2.1 2.1 Public Works Engineering 10.0 8.3 6.3 4.7 6.6 6.7 Library 11.7 11.8 10.9 11.1 11.0 10.2 Sub Total Special Funds 38.7 38.6 32.8 28.7 32.4 30.9 Utility Billing 5.1 4.1 5.0 4.6 3.5 3.7 Water Distribution 5.6 5.6 5.0 5.0 5.0 5.0 Water Quality 1.0 0.8 0.5 0.5 1.5 1.5 Wastewater Collection 3.2 3.2 2.4 2.4 2.5 2.5 Wastewater Treatment 3.3 3.3 3.2 3.2 3.3 3.3 Biosolids 2.3 2.3 2.2 2.2 2.3 2.3 Water Resources 1.0 1.0 1.5 1.5 1.5 1.5 Stormwater 3.8 3.8 3.3 3.3 3.1 3.1 Equipment Rental MT 1.5 1.3 1.6 1.5 1.8 1.8 Equipment Rental IT 1.0 1.0 1.0 1.3 2.0 2.0 Sub Total Utility Funds 27.8 26.4 25.7 25.4 26.6 26.7 Total All Funds FTE 107.9 107.5 93.4 88.1 92.5 93.7 Full Time Equivalent Staffing History 9 of 10 Elected Officials Classification Minimum Maximum Positions Mayor 9,000 9,000 1.0 Councilmemebers 6,000 6,000 6.0 Non Represented Employees Classification Minimum Maximum FTE TOTAL FTE City Manager 117,300 142,800 1.0 City Attorney 102,000 122,400 1.0 Prosecuting Attorney 71,000 87,300 1.0 Police Chief 94,350 102,000 1.0 Deputy Police Chief 86,700 91,800 1.0 Community Services Director 91,800 112,200 1.0 Parks and Facilities Manager 66,300 91,800 1.0 Senior Planner/Planning Manager 64,199 86,671 1.0 Senior Planner 64,199 86,671 2.0 Finance & Administrative Services Director 91,800 117,300 1.0 Finance Manager 66,300 88,740 1.0 HR Manager 73,440 91,800 1.0 Payroll and Benefits Administrator 47,109 60,201 1.0 City Clerk 61,200 85,680 1.0 Deputy City Clerk/Legal Assistant 50,025 66,216 3.5 Public Works Director 91,800 117,300 1.0 Public Works Operations Manager 70,125 84,150 1.0 Public Works Superintendent 66,300 81,600 2.0 City Engineer 81,600 99,450 1.0 Assistant City Engineer 73,950 91,800 1.0 Library Director 73,950 91,800 1.0 Library Manager 50,490 59,236 3.0 Library Assistant 30,000 40,000 6.2 Total 34.7 Union/Represented Employees Classification Minimum Maximum FTE TOTAL FTE Pool Operator 42,224 53,830 1.0 Asst. Pool Operator 29,806 41,995 1.0 Water Safety Instr 23,296 29,682 3.0 Lifeguard 20,093 25,403 - Maintenance Worker I 40,353 45,678 - Maintenance Worker II 48,118 52,891 7.0 Operator I 47,163 53,379 - Operator II 57,920 63,584 8.0 Lead Operator 53,974 68,400 5.0 Crew Chief 58,005 73,535 3.0 Mechanic 51,534 65,345 1.0 Administrative Assistant I 35,070 39,716 1.0 Administrative Assistant II 40,056 50,770 4.0 Administrative Assistant III 45,423 57,559 2.0 Administrative Specialist 53,061 67,255 4.0 Technical Specialist 55,586 70,458 3.0 Technical Assistant 56,923 72,559 1.0 IS Network Administrator 65,579 83,124 - Senior Technical 71,052 89,998 2.0 Police Officers 55,723 70,928 10.0 Police Sergeant 65,748 83,699 3.0 Total 59.0 TOTAL CITY FTES (Excluding Elected Officials)93.7 CITY OF PORT TOWNSEND EMPLOYEE POSITION CLASSIFICATION SALARY SCHEDULE BUDGET 2015 10 of 10 1 of 23 2 of 23 3 of 23 4 of 23 5 of 23 6 of 23 7 of 23 8 of 23 9 of 23 10 of 23 11 of 23 12 of 23 13 of 23 14 of 23 15 of 23 16 of 23 17 of 23 18 of 23 19 of 23 20 of 23 21 of 23 22 of 23 23 of 23 1 Pt. Townsend Gig Harbor Sequim Shelton Oak Harbor Port Orchard Organizational Information 1 Total number of employees in your organization 125 93 73 94 140 FTE (+Paid-on-Call, Police Reserve and Seasonal Wkrs) 75 2 Number of employees represented by collective bargaining agreements 56 87 50 61 81 42 3 General Fund Budget $6.8 million 11,600,000 $1,663,112 12,904,486 $16,000,000 (General Fund only)$33,572,088.00 4 Number of residents in your service area 9000 7670 6,910 9975 22,000 13,150 5 Service area size - square miles or other measure 9.5 square miles 5.95 6.11 square miles (City property 3320.1 acres = 5.188 sq. miles + Navy 2,897.10 acres = 4.527 sq. miles) TOTAL 6217.2 acres = 9.714 sq. miles 8.52 SQUARE MILES 6 Services provided police, library, water, sewer, streets Police, Public Works, Planning, Municipal Court all except fire and library Public Safety, and Utilities: Water, Stormwater, Sewer, Solid Waste in addition to Engineering and Community and Economic Development Utilities/Public Works (water, sewer, storm, streets, garbage, recycling), Fire, Police, Jail, Parks, Senior Center, Marina, Development Services/Planning/Economic Development, Engineering. Water/ Sewer, Municipal Court/ Licensing, Community Development/Permits/ business licensing/Police Compensation and Salary Structure Information 1 Compensation philosphy - e.g. do you set pay ranges based on labor market analysis, etc. market analysis, comps We primarily base our salary ranges using the AWC Salary Study each year. We are a member city. Non-union - wide pay ranges based on market survey every 3 years + internal equity analysis CM and HR / Union - set ranges 4.5% between steps A to E Comparable Cities and Market Analysis Pay based on market average of comparable agencies. Yes as well as comparables with similar size cities. 2 Do you have a step in grade compensation system where employees progress step to step based on service time, etc. Yes No. Employees with a 6-month probation are eligible for a 0-5% increase at their year anniversary. EE's with a 12-month probation are eligible for a 0-8% increase at their year anniversary. Union yes Yes Yes. Steps A - H Yes a step system 3 Do employees always enter at first step of a salary range or are exceptions made based on some skills or experience criteria Some exceptions Usually, yes. We do make some exceptions based on skills/experience. The highest we can go without Council approval is mid-range. NU - based on skills, exp criteria. U - leeway to bring in higher but usually hire at first step Policy - First to Mid-Step - Department Director, Mid- Step to Top Step - Administrator Exceptions are made based on knowledge, skills, abilities, experience, education, etc. There are exceptions based on some skills and experience critieria. 4 Do you award merit increases or performance pay, and are they part of base pay or one-time payments base pay The employees receive a percentage increase based on their performance, until they reach the top of the range. NU - all merit-performance based, very occasionally 1- time payment. U - step based, at labor negotiation time typically do market survey No No.No 5 When to you make COLA adjustments and what basis (e.g CPI-U, CPI-W), what are the typical effective dates, do you have a policy of making COLA adjustments as a percentage of a CPI number CPI-U % January CPI-Seattle/Tacoma/Bremerton. Every January 1st. Last contract negotiation both units no COLA language. Currently in negotiations non- comm unit they are requesting CPI-U June-June Sea-Tac-Brem 1.5% min per yr CPI-U - Effective next pay period after radification, multiple year would be something like - 2% min. - 4% max. of June to June CPI - U - All Cities Typical effective date is January 1. COLA based on budget and data from other agencies. October 1 of each year. We follow the CPI unless Union Contract prevail. Responding District Pt. Townsend Salary Survey - Compensation Structure & Benefit Comparison 2 Pt. Townsend Gig Harbor Sequim Shelton Oak Harbor Port Orchard Organizational Information Responding District Pt. Townsend Salary Survey - Compensation Structure & Benefit Comparison 6 What is your policy on making pay changes when internal promotions occur first step of new classification that is above current compensation level Promoted employees receive a minimum increase of 4%. use the 10% guide Bottom range of new position or 5%, whichever is greater EE transferred/promoted into a position with a higher salary range normally will be paid at a rate which is no less than 3% higher than their current pay. An application is completed by the employee for that position and they receive a written letter of appointment. 7 Do you award longevity or other types of premiuim payments on top of base salary Yes No.U - yes longevity 2% every 5 years cap at 20 years. For U- PD 2% for AA 4% for BA. Yes Currently, only with Police bargaining unit. Yes 8 Do you pay out-of-class pay when employees are asked to fill in for a higher level/higher paid position Yes If they backfill the position for a minimum of two weeks, they receive a 15% pay increase, not to exceed supervisor's actual pay. NU - at CM discretion has been used only for 3-mo time period for dept director not lesser increments. NU - at 4 consecutive hours or if assigned to supervisor NU position at 8 consecutive hours 10% differential Yes - if the appointment lasts longer than one month Yes. Yes 9 What is you overtime pay and overtime meal policy FSLA U - "in excess of 8 hours per day" x1.5. Meal 30 min unpaid. Depends on labor contract (police and PW on website) Overtime for non-exempt empoyees working in excess of 40 hours per week. Employees required to work more than ten (10) hours in any workday will be allowed a second meal period no later than six (6) hours after returning from their first meal period. One and one half 10 What is your standby pay policy Varies with contract U - x1.5 hour day to max 10.5 hr week, respond within 45 min N/A Employees on standby duty shall be paid $32 per weekday (16 hours) of standby assignment, and $48 per weekend (24 hours), which is not part of the regular wage rate. The employee on standby duty must be able to respond within 45 minutes and shall not have consumed alcohol or non-prescription medications which could impair his/her ability to safely perform their job duties. They shall be paid twelve dollars and fifty cents ($12.50) per day while on standby duty. 11 What Is your policy regarding call out pay three hour minimum min 2 hrs x1.5. Over 2 hrs paid actual time worked Depends on labor contract (police and PW on website) Non-exempt hours employees normally will be granted a minimum of two (2) hours "call-back pay" for call-back work (irregular or overtime work on a day when no work is scheduled or when the EE is called back to work from off-duty status). 1 1/2 hourly wage with a minimum of 2 hours overtime pay 3 Pt. Townsend Gig Harbor Sequim Shelton Oak Harbor Port Orchard Organizational Information Responding District Pt. Townsend Salary Survey - Compensation Structure & Benefit Comparison 12 Do you reimburse or pay allowances for clothing or footwear, and what amount Police Dept per union contract; general gov't safety boots per contract U - PW crew no language in contract but provide some field clothing, curently no footwear but expect in new contract. PD - provide uniforms, dry cleaning, bullet proof vest Depends on labor contract (police and PW on website) City provides uniforms and equipment. There is a $20 per month for routine cleaning of uniforms for Firefighers only. $600 annually for plainclothed police officers in investigative unit. Effective January 1, 2013 for the year 2013 and each year thereafter on the first pay period of the year, the Employer agrees to pay non-probationary employees as additional compensation the sum of three hundred fifty dollars ($350) per year for the Employees' purchase of job related clothing. The Employer shall pay up to two hundred dollars ($200.00) for the replacement of shoes/boots and/or clothing confiscated due to contamination. 13 Do you have other types of premium pay (e.g. premiums for operating special equipment, etc.) no no Police premimum pay (contract on website) No.Any officer serving as a SRO shall receive an additional one percent (1%) premium to his/her base wages while assigned to such duties. 14 What is your policy regarding take-home vehicles Police Dept per contract PW if on-call and police officers Police (contract on website)Taking City Vehicles Home: City vehicles may be assigned on a take- home basis in accordance with the following: 1. Employees who, on a continuous basis, have primary supervisory responsibilities (first call-out) in case of an emergency and whose immediate response is required to save life or property. 2. Employees who are stand-by in case of emergency and who require special tools and equipment carried in their assigned vehicles in order to perform emergency duties. 3. Employees who have an early departure or late return from assigned classes or conferences. 4. Assigned vehicles shall be used only for the conduct of City business. 5. Employees shall not perform any maintenance, including washing or waxing, on City vehicles on off-duty time. Police are assigned police vehicles that are take- home vehicles. Other employees:Use of a vehicle must be authorized by a Department Director or the Mayor. Employees performing duties on an on-call basis or who may be asked to respond to an emergency situation may be eligible to use a City vehicle while on call or in response to an emergency. In some departments, City vehicles may be assigned to an employee for this purpose. All such vehicles must be locked and secured when not in use and shall be used only in connection with City business. A mileage log has been provided for each city vehicle and daily mileage is to be recorded by the employee driving the vehicle as a means of record keeping that vehicles are being used in accordance with IRS rules. Mileage logs are to be turned in to the Department Head at the end of each month. 15 Are there any pending changes to compensation program such as open collective bargaining agreements Police Yes. We will be negotiating the Employees' Guild and Supervisors' Guild contracts this fall. yes, non-comm currently in negotiations for 1/1/15. Police negotiations summer 15 for 1/1/16. No Pending agreement with Teamsters (PW and Marina), pending agreement with Police and Jail. No Benefit Information: 1 When do newly hired employees become eligible for employer provided health care benefits? Represented - third month after working 80 hrs/mo. Non rep. 1st month following 80 hrs. The first day of the month after they started - or on the first day of the month, if that is their hire date. NU - first of month after date start work (AWC), U - lag 2-3 months based on work 80 hours in month twice 1st of month following hiring date On the first of the month following their start date. First of the month after the hire date. 4 Pt. Townsend Gig Harbor Sequim Shelton Oak Harbor Port Orchard Organizational Information Responding District Pt. Townsend Salary Survey - Compensation Structure & Benefit Comparison 2 Do all your employees receive employer provided health care benefits for the following: Medical? Dental? Vision? Regular full time employees receive benefits, regular part- time receive with cost pro- rated; no benefits for 20 hrs/week or less Yes to all.yes Permanent employees - Yes - Medical prorated for part time Yes for all regular fulltime and part- time employees (part-time must work minimim 20 hours per week). Paid-on- Call, Temporary seasonal workers do not receive these benefits. Yes- AWC Regence and Group Health - Medical , Dental and Vision. Teamsters Dental and Vision. 3 How many medical plans options are available to employees? 2 each for represented and non-represented Just one right now - Regence Health First. one Regence and Group Health Three 2 4 For the most common medical plan, please answer the following for an employee only: 23 non-union, 50 union have Teamsters Regence See 2014 Benefits Comparison doc attached. 5 Does the City pay for 100% of the employee's benefits? No For employee only.no No Yes.No 6 Is an employee required to pay any portion of his/her medical premiums? If yes, how much? Yes 10%For employee only, no.15%No - not for employee benefit No.Yes - The employees’ share of the monthly premium is currently based on a numeric percentage of the total cost of the monthly premium for the subject plan (including the cost to insure dependents, if applicable). 7 Is an employee required to pay any portion of his/her dental premiums? If yes, how much? Yes 10%$1.86/mo 15%No No.No 8 Is an employee required to pay any portion of his/her vision premiums? If yes, how much? No No.15%No No.No 9 How much does the City pay towards an employee's medical premium? 90%$665.63/mo 85%$652.32 $596 $613.32 10 How much does the City pay towards an employee's dental premium? 90%51.87/mo 85%$58.20 $45.08 Teamsters $130.50,AWC $48.87 11 How much does the City pay towards an employee's vision premium? 100%23.89/mo 85%$16.82 $16.82 Teamsters $14.90 ,AWC $20.75 12 What is the total monthly premium cost to the City for an employee's health care benefits (employee paid + city paid)? $1433.80 represented Teamsters is composite rate (full fam) only $1353 $714.22 $657.82 652.32 13 For the most common medical plan, please answer the following for spouse and dependents only: 14 Are benefits offered to an employee's spouse? Dependents? yes Yes to both.yes *Yes Yes. Spouse and dependents. Yes 15 Does the City pay for 100% of the employee's spouse benefits? Dependent's benefits? no No.no *No No. 75% for spouse and dependents.No 16 Is an employee required to pay any portion of spouse/dependent medical premiums? If yes, how much for spouse? How much for each dependent? 10%Dependent only: $16.50/mo; 2 or more dependents: $30.17; Spouse only: $33.53/mo; Spouse & 1 dep.: $50.03/mo; Spouse & 2 or more deps: $63.70/mo 15%*Spouse - $35.00, 1 Child - $323, 2nd Child $268 - additional dependents no charge, Police $151 family of 4 25%Medical premiums are tiered. 17 Is an employee required to pay any portion of spouse/dependent dental premiums? If yes, how much for spouse? How much for each dependent? 10%Spouse or Dependent only: $2.41/mo; Spouse and/or any # of dependents: $3.63/mo 15%No 25%No 5 Pt. Townsend Gig Harbor Sequim Shelton Oak Harbor Port Orchard Organizational Information Responding District Pt. Townsend Salary Survey - Compensation Structure & Benefit Comparison 18 Is an employee required to pay any portion of spouse/dependent vision premiums? If yes, how much for spouse? How much for each dependent? No.15%No $25 deductible for entire family No 19 How much does the City pay towards an employee's spouse medical premium? Each dependent? 90%Spouse: $670.67; First dep: $329.97; Second dep: $273.42. 85%See insurance caps above 75%$1,229.57 Spouse,$894.69 one dependent,$1,143.64 two dependents,$1.126.64 Three Dependents + 20 How much does the City pay towards an employee's spouse dental premium? Each dependent? Spouse or dep: $95.95/mo; 2 or more deps: $170.36/mo 85%$58 employee and spouse, $109 w/1 dependent, $174 family of four 75%One set cost for Teamsters which includes employee , AWC $93.17 includes employee,$164.49 includes employee, spouse and dependents. 21 How much does the City pay towards an employee's spouse vision premium? Each dependent? 100%$23.89 85%$16 family of four 100%One set cost for Teamsters, AWC one set cost . 22 What is the total monthly premium cost to the City for an employee's spouse health care benefits (employee paid + city paid)? Each Dependent (employee paid + city paid)? One cost regardless of size $1433.80 composite rate $1353 See above $ 1,533.94 Spouse +1 dependent, $1,78.90 Spouse and 2 dependents + 23 Does your agency provide any other type of pay or compensation to those employees who do not choose medical/dental/vision coverage? If so, what is the dollar value of that compensation? No opt out no No No other pay/compensation. Also, Vision coverage requires 100% participation so all employees are covered. $250 a month medical incentive 24 Has your agency calculated the value of medical/dental/vision coverage as a percentage of salary - if so can you provide that percentage? No no No No.No 25 Retirement Contribution Options - what options are available for your employees (e.g. PERS, Social Security, MEBT, 401k or 457 plans, deferred comp)? PERS, SS, 457, Deferred Comp PERS, social security, 401K plans PERS - Deferred Comp. match up to 6.2% of salary. The City does NOT pay into SS PERS, Social Security, Deferred Comp, and LEOFF for (Police & Fire) PERS, Deferred comp. LEOFF 26 What contributions does your agency make on behalf of employees into retirement options? PERS, SS, 457 - Police only only PERS and LEOFF 9.2% of income half 27 Does your agency offer employees Flexible Spending Accounts (FSA) or Health Savings Accounts (HSA) FSA Yes, we offer FSA not yet, was thinking of for Jan 2015 but reconsidering with ACA No FSA and HSA.VEBA 28 Does your agency offer employees Group Term Life, and if so are any employer contributions made into these programs? yes Yes. We will be negotiating the Employees' Guild and Supervisors' Guild contracts this fall. yes, Teamsters plan, $4.40- $8.60 month paid by employee Yes - $6.80 employer paid Yes 100% 29 Does your agency offer employees Long Term Care programs, and if so are any employer contributions made into these programs? yes Yes, LTD.no Yes - .404% of salary No 30 Does your agency offer an Employee Assistance Program? yes Yes.not in Teamsters Yes Yes.Yes 31 How many paid holidays does your agency provide to employees yes 10 plus two floating holidays.12 12 10 + 1 floating holiday = 11 total 10 plus 2 personal holidays 6 Pt. Townsend Gig Harbor Sequim Shelton Oak Harbor Port Orchard Organizational Information Responding District Pt. Townsend Salary Survey - Compensation Structure & Benefit Comparison 32 How much vacation does your agency provide to employees 11 First year - 6/67 hours/mo to equal 80 hours/yr. Each year thereafter, an add'l .67 hours per month equal to 8 hrs. per yr. year 1 40, years 2-4 80, years 5- 9 120, years 10-15 160, year 16 plus 200 0-5 yrs. - 6.67 hrs, 6-10 yrs. - 10 hrs, 11-15 yrs. - 13.33 hrs, 16-20 yrs. - 16.67 hrs, 21+ yrs. - 20 hrs, per month 8 hours per month First year - ten days. 2nd year - 11 days. 3rd year - 12. In addition, each year on the employee's anniversary date, after three (3) full years of continuous employment with the City, one (1) additional day (8 hours) of vacation for each year will be credited to his/her vacation account. 33 How much sick leave does your agency provide to employees varies with longevity 8 hours per month.8 hours month 8 hours per month 8 hours per month one (1) day (8 hours) for each calendar month of employment and if not used shall accumulate to a maximum of one hundred twenty (120) working days (960 hours). 34 Does your agency have maximum limits on vacation and sick leave accrual yes Can carry 340 hrs of vacation throughout the year, can only carry over 240 hours into next calendar year. 1,440 maximum hours of sick leave. yes Yes Employees may accrue no more vacation time than the maximum accrual allowed, according to their years of employment (see max accrual here: http://www.oakharbor.org/page.cfm? pageId=70 ). The maximum sick leave that may be accrued for employees employed after October 20, 1998 is 1,440 hours. The maximum annual vacation accrual rate shall not exceed thirty (30) days, 240 hours. Does your agency have a policy that allows for cashing out or transferring vacation or sick leave Yes HRA-VEBA for non-rep employees and Police. yes Yes Cannot cash out sick leave. Accrued but unused vacation will be paid out to an employee upon separation from employment with the City (does not include termination). Upon a Police Officer's permanent separation of employment from the Employer due to the employee's death, disability, or voluntary tennination, any employee hired by the Employer as a fully commissioned law enforcement officer in 1985 or before, md continuously employed with the Employer thereafter, may elect to cash out up to four hundred (400) hours of accrued but unused sick leave. All regular employees upon termination, vacation leave pay shall not exceed two hundred and forty (240) hours for cashing out. Is there any other information you could provide which is pertinent to this compensation study Don't believe so.No CITY OF PORT TOWNSEND, WASHINGTON BUDGET ANALYSIS DATA DESCRIPTION The City is in the process of updating its budget systems. For 2015, the line item detail is presented in the form of a standard Springbrook report titled “Budget Analysis”. The data columns presented in this report include: 2012 Actual – Audited financial results for fiscal year 2012. 2013 Actual – Audited financial results for fiscal year 2013. 2014 Adopted – Currently adopted 2014 budget data from the Supplemental Budget approved in June, 2014. 2014 Estimated – Current projected revenues and expenses for fiscal year 2014. This data represents the proposed Final Supplemental Budget for 2014. 2015 Requested – Preliminary budget numbers provided to the Finance and Budget Committee on September 25, 2014. Data was largely based on 2014 budget with the addition of some known changes for inflationary and wage increases. 2015 Proposed – Finance Director’s Proposed Budget for 2015. 2015 Approved – City Manager’s Proposed Budget for 2015 provided to Council on October 30th and reviewed during the City Manager’s report on November 3rd. Final changes to this data were made and the Proposed Budget was reviewed in a Public Hearing on November 17th. 2015 Adopted – City Manager’s Proposed Budget was reviewed at the November 17th Council meeting and the November 19th Finance and Budget Committee meeting. This data includes minor changes from those meetings. This data will be reviewed at the Council meeting on December 1, 2014. 1 of 1 Ref Fund Revenue Increase/ (Decrease) Expense Increase/ (Decrease) Category Description 1 Street Maintenance 13,729 Payroll Correct wages & benefits input error 2 Street Maintenance (1,207) Non Labor Expneses Correct PW admin overhead allocation to match PW revenue 3 Public Works Administration (17,193) Charges for Services Correct allocation for PW admin overhead allocation 4 Public Works Administration (20,062) Insurance Eliminate insurance expense; now included in the General Fund 5 Public Works Administration 2,869 Payroll Correct wages & benefits input error 6 Lodging Tax 45,280 Non Labor Expneses Revised loding tax expense budget per recommendation of LTAC including allocation of $37,500 for Fort Worden 7 Community Development Block Grants 15,000 Revenue Add loan repayments per amortization schedules 8 Community Development Block Grants 20,000 Non Labor Expneses Two loan requests for 2015 total nearly $70,000; adjusting budget to reflect these requests 9 Water & Sewer - Water Dist Operations (5,200) Overhead Allocation Correct PW admin overhead allocation to match PW revenue 10 Water & Sewer - Wastewater Collection (7,180) Overhead Allocation Correct PW admin overhead allocation to match PW revenue 11 Storm Fund (1,636) Overhead Allocation Correct PW admin overhead & general fund overhead allcoations to match revenue amounts 12 1978 Water Revenue Bond (1,500) Non Labor Expneses Correct loan payment to match loan schedule 13 ERR - Fleet (1,970) Overhead Allocation Correct PW admin overhead allocation to match PW revenue 14 Engineering (23,169) Payroll Correct wages & benefits input error 15 Golf Course (4,210) Non Labor Expneses Reduce non labor expenses to balance to forecasted revenue from golf course Total Increase/(Decrease)(2,193) 15,744 SUMMARY OF CHANGES TO BUDGET LINE ITEM DETAIL NOVEMBER 12th VERSION vs NOVEMBER 24th VERSION General Ledger noramUser: Fiscal Year: 11/24/2014 - 4:41PMPrinted: 2015 Budget Analysis 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 010 General Fund R1 Taxes 681,109.80 682,898.53 311-100-00 Property Tax 740,000.00 740,000.00 0.00 766,000.00 750,000.00 750,000.00 750,000.00 1,554,869.41 1,702,277.99 313-110-00 Retail Sales Tax 1,775,840.00 1,684,686.00 0.00 1,718,380.00 1,728,380.00 1,728,380.00 1,728,380.00 0.00 185,610.47 316-400-01 Public Utility Tax- Water 198,896.25 198,896.00 0.00 200,885.00 202,910.00 202,910.00 202,910.00 0.00 235,856.85 316-400-02 Public Utility Tax-Swr 241,972.28 241,972.00 0.00 244,392.00 234,668.00 234,668.00 234,668.00 0.00 125,690.12 316-400-03 Public Utility Tax-Garbage 126,456.30 126,456.00 0.00 126,456.00 125,625.00 125,625.00 125,625.00 0.00 52,279.03 316-400-04 Public Utility Tax-Storm 53,222.26 53,222.00 0.00 53,222.00 51,744.00 51,744.00 51,744.00 554,244.20 556,854.22 316-410-00 Private Utility - Electric 560,000.00 572,498.00 0.00 578,223.00 578,223.00 578,223.00 578,223.00 0.00 0.00 316-460-00 Utility Tax - Cable Franchise 0.00 0.00 0.00 0.00 0.00 0.00 0.00 273,325.69 243,421.73 316-470-00 Private Utility - Telephone 265,000.00 240,000.00 0.00 240,499.00 240,000.00 240,000.00 240,000.00 104,323.88 107,987.42 317-200-00 Leasehold Excise Tax 111,000.00 105,000.00 0.00 111,000.00 110,000.00 110,000.00 110,000.00 3,167,872.98 3,892,876.36 4,072,387.09 Taxes Totals: 0.00 3,962,730.00 4,039,057.00 4,021,550.00 4,021,550.00 4,021,550.00 R3 Intergovernmental 0.00 0.00 335-000-91 PUD Privilege Tax 0.00 41,119.00 0.00 0.00 55,000.00 55,000.00 55,000.00 0.00 0.00 336-060-21 Motor Vehicle Tax - Population 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 336-060-94 Liquor Excise Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 91,571.01 82,563.77 336-060-95 Liquor Board Profits 81,000.00 82,000.00 0.00 81,000.00 82,000.00 82,000.00 82,000.00 0.00 0.00 338-230-00 Detention/Correction 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 338-280-00 Communications, Alarms & Disp 0.00 0.00 0.00 0.00 0.00 0.00 0.00 91,571.01 82,563.77 81,000.00 Intergovernmental Totals: 0.00 123,119.00 81,000.00 137,000.00 137,000.00 137,000.00 R4 Charges for Services 312.62 568.66 341-320-00 Warrant Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 415.35 360.85 341-600-00 Photocopying 500.00 500.00 0.00 500.00 500.00 500.00 500.00 47.41 29.79 341-620-00 Copy/Tape Fees 200.00 200.00 0.00 200.00 200.00 200.00 200.00 Page 1GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 4,696.25 1,525.00 341-920-00 Other Governmental Services 250.00 250.00 0.00 250.00 250.00 250.00 250.00 0.00 0.00 341-960-00 Civil Service Testing Fee 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 341-990-00 Passport Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 121,672.87 160,918.44 343-890-00 Admin Fees 125,000.00 125,000.00 0.00 125,000.00 125,000.00 125,000.00 125,000.00 59,927.16 63,819.95 349-140-01 Budget/Acctg/Cons/Rent -Street 81,742.00 82,581.00 0.00 81,742.00 68,730.00 68,730.00 68,730.00 83,036.76 0.00 349-140-02 Budget/Acctg/Cons/Rent-SwrColl 67,996.79 69,512.00 0.00 67,996.79 74,360.00 74,360.00 74,360.00 112,460.28 0.00 349-140-03 Budget/Acctg/Cons/Rent-Cty Wtr 74,967.75 76,639.00 0.00 74,967.75 81,984.00 81,984.00 81,984.00 34,110.60 0.00 349-140-04 Budget/Acctg/Cons/Rent-Wtr Qua 43,221.33 44,185.00 0.00 43,221.33 47,266.00 47,266.00 47,266.00 70,443.00 0.00 349-140-05 Budget/Acctg/Cons/Rent-Storm 45,668.00 47,053.00 0.00 45,668.00 43,600.00 43,600.00 43,600.00 70,202.04 102,753.41 349-140-06 Budget/Acctg/Cons/Rent-EquipRe 55,702.00 56,793.00 0.00 55,702.00 55,297.00 55,297.00 55,297.00 53,752.73 500.04 349-140-07 Budg/Acctg/Cons/Rent/1956Trans 20,819.00 20,819.00 0.00 20,819.00 33,372.00 33,372.00 33,372.00 45,888.00 25,467.60 349-140-08 Budg/Acct/Cons/Rent-GenGovCIP 25,000.00 42,602.00 0.00 25,000.00 40,456.00 40,716.00 40,716.00 97,301.04 82,180.15 349-140-09 Budg/Acct/Cons/Rent -Comm Serv 116,217.00 120,807.00 0.00 116,217.00 143,585.00 143,585.00 143,585.00 34,056.26 346,649.76 349-140-10 Budg/Acctg/Cons/Rent/W&SCIP 0.00 29,814.00 0.00 0.00 92,575.00 92,785.00 92,785.00 5,579.04 2,663.63 349-140-11 Budg/Acct/Cons/Rent-FFPension 3,741.00 3,741.00 0.00 3,741.00 2,964.00 2,964.00 2,964.00 0.00 0.00 349-140-12 Budget/Acct/Cons/Rent -PW Admi 34,769.00 35,902.00 0.00 34,769.00 45,289.00 45,289.00 45,289.00 0.00 0.00 349-140-13 budget/Acct/Cons/Rent-PW Eng 68,368.00 71,011.00 0.00 68,368.00 54,493.00 54,493.00 54,493.00 49,118.88 0.00 349-140-14 Budget/Acctg/Cons/Rent- UB 40,227.00 41,137.00 0.00 40,227.00 35,874.00 35,874.00 35,874.00 68,132.04 0.00 349-140-15 Budget/Acctg/Cons/Rent - SwrTr 63,602.41 65,020.00 0.00 63,602.41 69,555.00 69,555.00 69,555.00 42,900.84 0.00 349-140-16 Budget/Acctg/Cons/rent-BioSds 22,326.26 22,824.00 0.00 22,326.26 24,416.00 24,416.00 24,416.00 13,127.40 0.00 349-140-17 Budget/Acctg/Cons/Rent -Wtr Re 6,530.46 6,676.00 0.00 6,530.46 7,142.00 7,141.00 7,141.00 89,025.84 86,422.63 349-140-18 Budget/Accts/Cons/Rent - Libr 174,378.00 178,951.00 0.00 174,378.00 218,508.00 218,508.00 218,508.00 1,700.04 1,661.08 349-140-19 Budget/Acct/Cons/rent-Golf Cou 4,012.00 4,012.00 0.00 4,012.00 4,210.00 4,210.00 4,210.00 28,869.96 30,618.61 349-140-20 Budget/Acctg/Cons/Rent -Lodge 13,780.00 13,780.00 0.00 13,780.00 21,030.00 21,030.00 21,030.00 130,535.64 375.24 349-140-21 Budget/Acctg/Cons/Rent-StrtCIP 0.00 81,776.00 0.00 0.00 21,844.00 21,976.00 21,976.00 0.00 0.00 349-140-25 Overhead allocation - SDC 1,590.00 1,590.00 0.00 1,590.00 0.00 0.00 0.00 0.00 0.00 349-190-00 Other Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,217,312.05 906,514.84 1,090,608.00 Charges for Services Totals: 0.00 1,243,175.00 1,090,608.00 1,312,500.00 1,313,101.00 1,313,101.00 R5 Fines and Forfeits 0.00 0.00 351-910-00 Other SC Penalties 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,195.14 6,456.19 357-310-00 Jury Demand Cost 6,000.00 7,132.00 0.00 7,000.00 7,000.00 7,000.00 7,000.00 8,195.14 6,456.19 6,000.00 Fines and Forfeits Totals: 0.00 7,132.00 7,000.00 7,000.00 7,000.00 7,000.00 Page 2GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 R6 Miscellaneous Receipts 130.92 481.89 361-110-00 Investment Interest 809.07 809.00 0.00 809.07 809.07 809.07 809.07 764.73 391.86 361-400-00 Local Sales Tax Interest 700.00 700.00 0.00 700.00 700.00 700.00 700.00 0.00 0.00 362-400-00 Facility Rentals - Short Term 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 362-500-00 Facilities Rentals - Long Term 0.00 56,500.00 0.00 4,000.00 30,000.00 30,000.00 30,000.00 2,500.00 10.00 367-000-00 Contributions & Donations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367-000-01 Contributions - Police Oper 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 369-100-00 Sale of surplus items 0.00 928.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 369-200-00 Found Property 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,000.00 0.00 369-400-00 Judgements and Settlements 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 369-810-00 Cash Over/Short 0.00 50.00 0.00 0.00 0.00 0.00 0.00 6,257.67 1,053.13 369-900-00 Other Miscellaneous Revenues 4,000.00 2,000.00 0.00 4,000.00 4,000.00 4,000.00 4,000.00 10,653.32 1,936.88 5,509.07 Miscellaneous Receipts Totals: 0.00 60,987.00 9,509.07 35,509.07 35,509.07 35,509.07 R7 Non-Revenue Receipts 100,000.00 0.00 381-100-00 Interfund Loan Receipts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (14,400.34) 0.00 388-800-00 Prior Year Correction 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 389-000-00 Other Nonrevenues 0.00 1,039.00 0.00 0.00 0.00 0.00 0.00 85,599.66 0.00 0.00 Non-Revenue Receipts Totals: 0.00 1,039.00 0.00 0.00 0.00 0.00 R9 Other Financing Sources 0.00 0.00 395-100-00 Sale of Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 26,288.00 0.00 397-000-00 Operating Transfers - In 0.00 0.00 0.00 0.00 0.00 0.00 0.00 26,288.00 0.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 4,607,492.16 4,890,348.04 5,255,504.16 5,398,182.00 REVENUES TOTALS: 0.00 5,227,174.07 5,513,559.07 5,514,160.07 5,514,160.07 Page 3GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 011 Mayor & Council R3 Intergovernmental 0.00 0.00 336-000-98 City Assistance WSDOT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 EPR Payroll Expense 45,000.00 45,000.00 511-600-11 Salaries & Wages 45,000.00 45,000.00 0.00 45,000.00 45,000.00 45,000.00 45,000.00 3,443.28 3,443.28 511-600-21 Social Security 3,443.00 3,443.00 0.00 3,443.00 3,443.00 3,443.00 3,443.00 0.00 0.00 511-600-22 Retirement 0.00 0.00 0.00 0.00 0.00 0.00 0.00 116.20 115.92 511-600-24 Industrial Insurance 124.00 124.00 0.00 124.00 256.00 256.00 256.00 48,559.48 48,559.20 48,567.00 Payroll Expense Totals: 0.00 48,567.00 48,567.00 48,699.00 48,699.00 48,699.00 EXP Expenditure 0.00 0.00 511-200-30 Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 511-200-31 Office & Operating Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 511-200-40 Arts Commision Events 0.00 0.00 0.00 0.00 0.00 0.00 0.00 815.00 3,499.20 511-200-41 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 553.85 89.42 511-200-42 Communications 0.00 0.00 0.00 0.00 0.00 0.00 0.00 260.13 0.00 511-200-44 Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 511-200-45 Operating Rentals & Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 465.38 796.25 511-200-49 Miscellaneous 10,500.00 2,000.00 0.00 10,500.00 10,500.00 10,500.00 10,500.00 0.00 0.00 511-600-30 Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 60.92 0.00 511-600-31 Office & Operating Supplies 0.00 2,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 511-600-40 Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 76,007.09 21,614.33 511-600-41 Professional Services 20,000.00 3,500.00 0.00 20,000.00 20,000.00 20,000.00 20,000.00 12,557.77 15,949.77 511-600-42 Communication 13,500.00 13,500.00 0.00 13,500.00 13,500.00 13,500.00 13,500.00 3,241.81 615.22 511-600-43 Travel 2,000.00 2,000.00 0.00 2,000.00 2,000.00 2,000.00 2,000.00 0.00 0.00 511-600-45 Operating Rentals & Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,943.00 1,910.37 511-600-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 511-600-48 Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7,850.30 6,996.00 511-600-49 MIscellaneous 13,151.00 8,500.00 0.00 13,151.00 13,265.00 13,265.00 13,265.00 20,379.11 44,459.53 511-600-51 Voter Registration/Elect Costs 40,000.00 25,600.00 0.00 40,000.00 40,000.00 40,000.00 40,000.00 3,132.00 13,050.00 511-601-95 Equipment Rental - IT Systems 17,672.00 17,672.00 0.00 17,672.00 17,672.00 17,672.00 17,672.00 Page 4GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 0.00 573-900-31 Ichikawa Sister City Program 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 573-900-49 Ichikawa Event 0.00 0.00 0.00 0.00 0.00 0.00 0.00 127,266.36 108,980.09 116,823.00 Expenditure Totals: 0.00 74,772.00 116,823.00 116,937.00 116,937.00 116,937.00 175,825.84 157,539.29 165,390.00 123,339.00 EXPENDITURES TOTALS: 0.00 165,390.00 165,636.00 165,636.00 165,636.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 175,825.84 157,539.29 165,390.00 123,339.00 0.00 165,390.00 165,636.00 165,636.00 165,636.00 (175,825.84)(157,539.29)(165,390.00)(123,339.00)Mayor & Council Totals: 0.00 (165,390.00)(165,636.00)(165,636.00)(165,636.00) Page 5GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 012 City Manager CAP Capital Expenditure 0.00 0.00 594-130-60 Capital Outlays 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-130-64 Machinery & Equipment 500.00 500.00 0.00 500.00 500.00 500.00 500.00 0.00 0.00 500.00 Capital Expenditure Totals: 0.00 500.00 500.00 500.00 500.00 500.00 EPR Payroll Expense 174,177.18 174,534.11 513-100-11 Salaries & Wages 176,760.00 188,704.00 0.00 181,941.00 180,075.00 180,075.00 180,075.00 308.03 112.01 513-100-12 Overtime 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 513-100-20 Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12,674.85 12,818.06 513-100-21 Social Security 15,185.00 16,259.00 0.00 15,413.00 15,517.00 15,517.00 15,517.00 3,750.16 4,216.08 513-100-22 Retirement 4,840.00 28,667.00 0.00 27,040.00 27,814.00 27,814.00 27,814.00 24,523.54 29,251.71 513-100-23 Medical Insurance 29,539.00 29,539.00 0.00 29,539.00 29,539.00 31,553.00 31,553.00 408.27 427.31 513-100-24 Industrial Insurance 514.00 537.00 0.00 514.00 1,058.00 1,058.00 1,058.00 0.00 0.00 513-100-25 Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,319.64 1,183.96 513-100-27 Life/AD&D/LTD 1,483.00 1,016.00 0.00 1,519.00 970.00 771.00 771.00 21,969.60 21,612.68 513-100-28 Misc Employee Benefits 21,737.00 554.00 0.00 413.00 413.00 413.00 413.00 239,131.27 244,155.92 250,058.00 Payroll Expense Totals: 0.00 265,276.00 256,379.00 255,386.00 257,201.00 257,201.00 EXP Expenditure 0.00 0.00 513-100-30 Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,849.96 1,238.11 513-100-31 Office & Operating Supplies 3,100.00 3,100.00 0.00 3,100.00 3,100.00 3,100.00 3,100.00 0.00 200.00 513-100-41 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,005.07 3,840.68 513-100-42 Communication 3,000.00 3,000.00 0.00 3,000.00 3,000.00 3,000.00 3,000.00 3,273.40 5,591.58 513-100-43 Travel 4,500.00 4,500.00 0.00 4,500.00 4,500.00 4,500.00 4,500.00 0.00 0.00 513-100-44 Misc F St Promotion 0.00 0.00 0.00 0.00 0.00 0.00 0.00 878.78 1,160.71 513-100-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,267.02 6,085.89 513-100-49 Miscellaneous 4,300.00 4,300.00 0.00 4,300.00 4,300.00 4,300.00 4,300.00 4,608.96 8,465.04 513-101-95 Equipment Rental - IT Systems 14,159.00 14,159.00 0.00 14,159.00 14,159.00 14,159.00 14,159.00 0.00 0.00 513-400-40 Other Services & Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 513-400-49 Miscellaneous 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 513-500-40 Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 348.24 113.88 513-500-48 Repairs & Maintenance 500.00 500.00 0.00 500.00 500.00 500.00 500.00 17,231.43 26,695.89 29,559.00 Expenditure Totals: 0.00 29,559.00 29,559.00 29,559.00 29,559.00 29,559.00 Page 6GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 256,362.70 270,851.81 280,117.00 295,335.00 EXPENDITURES TOTALS: 0.00 286,438.00 285,445.00 287,260.00 287,260.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 256,362.70 270,851.81 280,117.00 295,335.00 0.00 286,438.00 285,445.00 287,260.00 287,260.00 (256,362.70)(270,851.81)(280,117.00)(295,335.00)City Manager Totals: 0.00 (286,438.00)(285,445.00)(287,260.00)(287,260.00) Page 7GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 013 City Attorney R4 Charges for Services 125.00 0.00 341-950-00 Attorney Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 125.00 0.00 0.00 Charges for Services Totals: 0.00 0.00 0.00 0.00 0.00 0.00 125.00 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 CAP Capital Expenditure 0.00 0.00 594-150-60 Capital Outlays 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367.99 594-150-64 Machinery & Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367.99 0.00 Capital Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EPR Payroll Expense 221,108.89 223,071.65 515-300-11 Salaries & Wages 223,113.00 215,774.00 0.00 191,920.00 191,087.00 218,187.00 218,187.00 88.58 0.00 515-300-12 Overtime 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 515-300-20 Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 16,549.03 16,632.91 515-300-21 Social Security 17,068.00 16,507.00 0.00 17,068.00 14,618.00 16,691.00 16,691.00 15,839.95 11,367.50 515-300-22 Retirement 14,005.00 11,773.00 0.00 14,005.00 11,986.00 22,048.00 22,048.00 41,559.84 32,974.92 515-300-23 Medical Insurance 33,531.00 21,295.00 0.00 33,531.00 16,996.00 37,126.00 37,126.00 604.23 427.63 515-300-24 Industrial Insurance 514.00 345.00 0.00 514.00 1,160.00 1,190.00 1,190.00 0.00 15,704.00 515-300-25 Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,531.51 943.05 515-300-27 Life/AD&D/LTD Benefits 1,050.00 881.00 0.00 1,050.00 287.00 1,335.00 1,335.00 506.30 426.70 515-300-28 Misc Emp Benefits 412.00 487.00 0.00 412.00 228.00 401.00 401.00 297,788.33 301,548.36 289,693.00 Payroll Expense Totals: 0.00 267,062.00 258,500.00 236,362.00 296,978.00 296,978.00 EXP Expenditure 138,822.79 128,609.19 512-400-51 District Court County Service 135,000.00 125,000.00 0.00 135,000.00 135,000.00 135,000.00 135,000.00 0.00 0.00 515-300-30 Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,780.79 4,662.39 515-300-31 Office & Operating Supplies 2,000.00 1,200.00 0.00 2,000.00 2,000.00 2,000.00 2,000.00 0.00 0.00 515-300-40 Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,697.65 14,654.57 515-300-41 Professional Services 5,000.00 3,500.00 0.00 5,000.00 5,150.00 5,150.00 5,150.00 1,747.59 1,510.31 515-300-42 Communication 1,700.00 1,700.00 0.00 1,700.00 1,700.00 1,700.00 1,700.00 177.13 288.63 515-300-43 Travel 1,200.00 2,900.00 0.00 2,700.00 4,000.00 4,000.00 4,000.00 0.00 0.00 515-300-45 Operating Rentals & Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,192.45 2,489.66 515-300-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 515-300-48 Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 8GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 2,859.28 2,829.83 515-300-49 Miscellaneous 2,147.00 3,500.00 0.00 2,147.00 2,241.00 2,241.00 2,241.00 0.00 991.24 515-300-51 District Court Cty Serv 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,631.52 2,600.04 515-300-95 Equipment Rental - IT Systems 4,988.00 4,988.00 0.00 4,988.00 4,988.00 4,988.00 4,988.00 153,909.20 158,635.86 152,035.00 Expenditure Totals: 0.00 142,788.00 153,535.00 155,079.00 155,079.00 155,079.00 451,697.53 460,552.21 441,728.00 409,850.00 EXPENDITURES TOTALS: 0.00 412,035.00 391,441.00 452,057.00 452,057.00 125.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 451,697.53 460,552.21 441,728.00 409,850.00 0.00 412,035.00 391,441.00 452,057.00 452,057.00 (451,572.53)(460,552.21)(441,728.00)(409,850.00)City Attorney Totals: 0.00 (412,035.00)(391,441.00)(452,057.00)(452,057.00) Page 9GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 014 Grant Admin R3 Intergovernmental 0.00 0.00 333-097-00 FEMA Mit Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-097-00 WA ST military mit plan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R4 Charges for Services 0.00 0.00 342-100-00 Consulting Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Charges for Services Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R6 Miscellaneous Receipts 0.00 0.00 369-900-00 Miscellaneous Receipts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 CAP Capital Expenditure 0.00 0.00 594-140-64 Machinery & Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Capital Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EPR Payroll Expense 23,368.06 23,367.95 514-600-11 Salaries & Wages 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 514-600-12 Overtime 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 514-600-20 Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,787.70 1,765.03 514-600-21 Social Security 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,681.59 1,241.84 514-600-22 Retirement 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,866.92 7,008.31 514-600-23 Medical Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 65.33 65.81 514-600-24 Industrial Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 161.15 147.88 514-600-27 Life/AD&D/LTD 0.00 0.00 0.00 0.00 0.00 0.00 0.00 36.29 39.55 514-600-28 Misc Employee Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 32,967.04 33,636.37 0.00 Payroll Expense Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EXP Expenditure 0.00 0.00 514-600-30 Office & Operating Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,284.38 78.00 514-600-42 Communication 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 727.05 514-600-43 Travel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 521-100-31 Office & Operating Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 10GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 0.00 521-100-41 Professional services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 521-100-42 Communication 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 521-100-43 Travel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 521-100-44 Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (46.33) 15.97 521-100-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 50.00 0.00 521-100-49 Misc 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 521-100-95 Equipment Rental - IT Systems 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,288.05 821.02 0.00 Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 34,255.09 34,457.39 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 34,255.09 34,457.39 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (34,255.09)(34,457.39) 0.00 0.00 Grant Admin Totals: 0.00 0.00 0.00 0.00 0.00 Page 11GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 015 (No Description) CAP Capital Expenditure 0.00 0.00 594-160-64 Machinery & Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Capital Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EPR Payroll Expense 0.00 0.00 516-100-11 Salaries & Wages 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 516-100-12 Overtime 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 516-100-21 Social Security 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 516-100-22 Retirement 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 516-100-23 Medical 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 516-100-24 Industrial Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 516-100-27 Life/AD&D/LTD 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 516-100-28 Misc Emp Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 516-100-29 Pensioin 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Payroll Expense Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EXP Expenditure 0.00 0.00 516-100-31 Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 516-100-41 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 516-100-43 Travel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 516-100-45 Operating Rentals & Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 516-100-49 Training 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 516-100-95 Equip Rental - IT Systems 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 516-400-42 Communication 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 516-400-49 City-wide training 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 521-100-41 Civil Service Testing-Prof Ser 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 521-100-44 Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 12GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (No Description) Totals: 0.00 0.00 0.00 0.00 0.00 Page 13GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 021 Planning R3 Intergovernmental 0.00 0.00 333-000-00 Federal Indirect Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 333-110-41 CZM/DOE Fed Pass Thru 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 333-142-28 CDBG Grant - Housing Needs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-000-00 State Grants 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-042-00 OCD Growth Mgmnt Act 8,000.00 2,700.00 0.00 6,300.00 6,300.00 6,300.00 6,300.00 0.00 0.00 334-140-20 CDBG State grant/Fed indirect 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-310-00 Coastal Zone Management Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,000.00 Intergovernmental Totals: 0.00 2,700.00 6,300.00 6,300.00 6,300.00 6,300.00 0.00 0.00 8,000.00 2,700.00 REVENUES TOTALS: 0.00 6,300.00 6,300.00 6,300.00 6,300.00 CAP Capital Expenditure 0.00 0.00 594-580-60 Capital Outlays 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-580-64 Machinery & Equipment 500.00 500.00 0.00 500.00 500.00 500.00 500.00 0.00 0.00 500.00 Capital Expenditure Totals: 0.00 500.00 500.00 500.00 500.00 500.00 EPR Payroll Expense 105,492.14 125,045.42 558-600-11 Salaries & Wages 115,529.00 115,445.00 0.00 117,711.00 147,239.00 150,534.00 150,534.00 0.00 77.03 558-600-12 Overtime 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 558-600-20 Personnel Bennefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,048.08 9,269.90 558-600-21 Social Security 8,838.00 8,832.00 0.00 9,005.00 11,264.00 11,516.00 11,516.00 7,591.52 10,182.79 558-600-22 Retirement 10,640.00 10,633.00 0.00 11,895.00 14,878.00 15,211.00 15,211.00 17,660.48 25,080.61 558-600-23 Medical Insurance 23,730.00 23,730.00 0.00 24,650.00 32,856.00 32,856.00 32,856.00 257.56 322.75 558-600-24 L&I 857.00 853.00 0.00 857.00 1,380.00 1,380.00 1,380.00 728.03 667.73 558-600-27 Standard Insurance 681.00 647.00 0.00 655.00 856.00 870.00 870.00 159.46 173.93 558-600-28 MIsc Emp Benefits 1,242.00 150.00 0.00 1,242.00 361.00 361.00 361.00 0.00 156.97 558-600-29 Pension Benefits 0.00 171.00 0.00 0.00 171.00 171.00 171.00 0.00 0.00 588-600-24 Industrial Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 139,937.27 170,977.13 161,517.00 Payroll Expense Totals: 0.00 160,461.00 166,015.00 209,005.00 212,899.00 212,899.00 EXP Expenditure 0.00 0.00 558-600-30 Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 369.38 0.00 558-600-31 Office & Operating Supplies 500.00 500.00 0.00 500.00 500.00 500.00 500.00 0.00 0.00 558-600-40 Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 14GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 0.00 558-600-41 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 26.52 0.00 558-600-42 Communication 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,018.52 558-600-43 Travel 500.00 500.00 0.00 500.00 500.00 500.00 500.00 0.00 0.00 558-600-44 Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 558-600-45 Operating Rentals & Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (69.05) 127.79 558-600-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 558-600-48 Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,733.00 325.00 558-600-49 Miscellaneous 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 558-600-95 Equipment Rental 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 558-601-95 Equipment Rental - IT Systems 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 588-600-28 Misc Emp Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,059.85 1,471.31 1,000.00 Expenditure Totals: 0.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 141,997.12 172,448.44 163,017.00 161,961.00 EXPENDITURES TOTALS: 0.00 167,515.00 210,505.00 214,399.00 214,399.00 0.00 0.00 8,000.00 2,700.00 0.00 6,300.00 6,300.00 6,300.00 6,300.00 DEPT REVENUES DEPT EXPENSES 141,997.12 172,448.44 163,017.00 161,961.00 0.00 167,515.00 210,505.00 214,399.00 214,399.00 (141,997.12)(172,448.44)(155,017.00)(159,261.00)Planning Totals: 0.00 (161,215.00)(204,205.00)(208,099.00)(208,099.00) Page 15GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 022 DSD R2 Licenses and Permits 0.00 0.00 321-600-00 Professional Licenses & Permit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 155,470.40 187,670.52 322-100-00 Licenses & Permits - Structure 340,000.00 257,000.00 0.00 340,000.00 260,000.00 260,000.00 260,000.00 0.00 0.00 322-400-00 Street & Curb Permits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 322-900-00 Other Permits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 25.00 0.00 322-900-01 Local Info Signs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 155,495.40 187,670.52 340,000.00 Licenses and Permits Totals: 0.00 257,000.00 340,000.00 260,000.00 260,000.00 260,000.00 R3 Intergovernmental 0.00 0.00 334-004-00 SOW OFM DSD permit mapping 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-042-00 BCD Grant- smartcode/GMA grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R4 Charges for Services 20,051.00 20,305.00 345-810-00 Zoning & Subdivision Fees 19,000.00 19,000.00 0.00 19,000.00 19,000.00 19,000.00 19,000.00 0.00 0.00 345-830-00 Plan Checking Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 345-850-00 Impact Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 345-860-00 SEPA Mitigation Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,126.25 11,356.00 345-890-00 Planning Services 15,000.00 15,000.00 0.00 15,000.00 15,000.00 15,000.00 15,000.00 3,931.83 0.00 348-950-00 Charges for Services-Internal 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 349-580-00 Planning Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 30,109.08 31,661.00 34,000.00 Charges for Services Totals: 0.00 34,000.00 34,000.00 34,000.00 34,000.00 34,000.00 R5 Fines and Forfeits 0.00 0.00 353-700-00 Penalties and Fines 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Fines and Forfeits Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R6 Miscellaneous Receipts 0.00 0.00 369-400-00 Settlements 0.00 10,137.00 0.00 0.00 0.00 0.00 0.00 249.96 107.40 369-900-00 Miscellaneous Receipts 150.00 150.00 0.00 150.00 150.00 150.00 150.00 0.00 0.00 369-900-01 Urban Forestry Revenue 0.00 0.00 0.00 0.00 0.00 0.00 0.00 249.96 107.40 150.00 Miscellaneous Receipts Totals: 0.00 10,287.00 150.00 150.00 150.00 150.00 185,854.44 219,438.92 374,150.00 301,287.00 REVENUES TOTALS: 0.00 374,150.00 294,150.00 294,150.00 294,150.00 CAP Capital Expenditure Page 16GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 0.00 594-580-60 Capital Outlays 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-580-64 Machinery & Equipment 5,000.00 5,000.00 0.00 5,000.00 5,000.00 5,000.00 5,000.00 0.00 0.00 5,000.00 Capital Expenditure Totals: 0.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 EPR Payroll Expense 278,098.69 285,624.41 558-600-11 Salaries & Wages 295,709.00 294,902.00 0.00 302,472.00 332,164.00 334,007.00 334,007.00 0.00 0.00 558-600-12 Overtime 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 558-600-20 Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 20,850.22 21,059.94 558-600-21 Social Security 22,622.00 22,560.00 0.00 23,139.00 25,411.00 25,551.00 25,551.00 19,729.88 23,130.60 558-600-22 Retirement 27,235.00 27,161.00 0.00 30,565.00 33,565.00 33,751.00 33,751.00 57,223.24 63,808.74 558-600-23 Medical Insurance 75,595.00 75,595.00 0.00 76,181.00 84,004.00 84,004.00 84,004.00 2,786.29 3,606.99 558-600-24 Industrial Insurance 2,612.00 2,602.00 0.00 2,612.00 3,893.00 3,893.00 3,893.00 657.62 521.61 558-600-27 Life/AD&D/LTD Benefits 286.00 283.00 0.00 287.00 485.00 485.00 485.00 162.69 167.45 558-600-28 Misc Emp Benefits 133.00 208.00 0.00 133.00 260.00 260.00 260.00 1,607.54 1,746.26 558-600-29 Pension Benefits 1,817.00 1,817.00 0.00 1,817.00 1,817.00 1,817.00 1,817.00 381,116.17 399,666.00 426,009.00 Payroll Expense Totals: 0.00 425,128.00 437,206.00 481,599.00 483,768.00 483,768.00 EXP Expenditure 0.00 12,401.00 558-600-25 Unemployment 12,415.91 0.00 0.00 12,415.91 0.00 0.00 0.00 0.00 0.00 558-600-30 Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,814.37 3,932.95 558-600-31 Office & Operating Supplies 3,833.00 3,916.50 0.00 3,916.50 3,916.50 3,916.50 3,916.50 0.00 0.00 558-600-40 Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 13,750.50 5,930.99 558-600-41 Professional Services 37,000.00 24,000.00 0.00 37,000.00 37,000.00 37,000.00 37,000.00 10,379.50 7,739.46 558-600-42 Communication 11,000.00 11,000.00 0.00 11,000.00 11,000.00 11,000.00 11,000.00 144.06 71.19 558-600-43 Travel 1,200.00 1,200.00 0.00 1,200.00 1,200.00 1,200.00 1,200.00 118.05 0.00 558-600-44 Advertising 500.00 500.00 0.00 500.00 500.00 500.00 500.00 10,438.05 6,028.53 558-600-45 Operating Rentals & Leases 10,500.00 10,500.00 0.00 10,500.00 10,500.00 10,500.00 10,500.00 9,798.02 10,341.97 558-600-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12,589.50 12,589.50 558-600-48 Repairs & Maintenance 12,520.00 12,520.00 0.00 12,520.00 12,520.00 12,520.00 12,520.00 2,368.00 4,761.26 558-600-49 Miscellaneous 5,270.00 5,270.00 0.00 5,270.00 5,270.00 5,270.00 5,270.00 0.00 0.00 558-600-90 Interfund Payments for Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,817.52 3,756.96 558-600-95 Equipment Rental 3,154.00 3,154.00 0.00 3,154.00 3,154.00 3,154.00 3,154.00 10,965.48 14,517.96 558-601-95 Equipment Rental - IT Systems 25,720.00 25,720.00 0.00 25,720.00 25,720.00 25,720.00 25,720.00 0.00 0.00 559-600-01 Local Info Signs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 17GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 76,183.05 82,071.77 123,112.91 Expenditure Totals: 0.00 97,780.50 123,196.41 110,780.50 110,780.50 110,780.50 457,299.22 481,737.77 554,121.91 527,908.50 EXPENDITURES TOTALS: 0.00 565,402.41 597,379.50 599,548.50 599,548.50 185,854.44 219,438.92 374,150.00 301,287.00 0.00 374,150.00 294,150.00 294,150.00 294,150.00 DEPT REVENUES DEPT EXPENSES 457,299.22 481,737.77 554,121.91 527,908.50 0.00 565,402.41 597,379.50 599,548.50 599,548.50 (271,444.78)(262,298.85)(179,971.91)(226,621.50)DSD Totals: 0.00 (191,252.41)(303,229.50)(305,398.50)(305,398.50) Page 18GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 041 Finance Dept R1 Taxes 631,243.30 669,746.05 316-100-00 Business & Occupation Tax 670,000.00 650,000.00 0.00 670,000.00 679,000.00 679,000.00 679,000.00 631,243.30 669,746.05 670,000.00 Taxes Totals: 0.00 650,000.00 670,000.00 679,000.00 679,000.00 679,000.00 R2 Licenses and Permits 57,596.94 57,208.88 321-990-00 Business Licenses & Permits 54,000.00 51,458.00 0.00 54,000.00 55,000.00 55,000.00 55,000.00 57,596.94 57,208.88 54,000.00 Licenses and Permits Totals: 0.00 51,458.00 54,000.00 55,000.00 55,000.00 55,000.00 R4 Charges for Services 56,507.38 50,793.24 349-160-00 Interfund Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 56,507.38 50,793.24 0.00 Charges for Services Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R6 Miscellaneous Receipts 0.00 0.00 361-110-00 Investment Interest 500.00 500.00 0.00 500.00 500.00 500.00 500.00 0.00 0.00 500.00 Miscellaneous Receipts Totals: 0.00 500.00 500.00 500.00 500.00 500.00 745,347.62 777,748.17 724,500.00 701,958.00 REVENUES TOTALS: 0.00 724,500.00 734,500.00 734,500.00 734,500.00 CAP Capital Expenditure 0.00 0.00 594-140-60 Capital Outlays 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-140-64 Machinery & Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Capital Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EPR Payroll Expense 214,276.00 238,007.39 514-230-11 Salaries & Wages 176,107.00 169,544.00 0.00 176,301.00 173,646.00 173,741.00 173,741.00 8.35 394.58 514-230-12 Overtime 100.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 514-230-20 Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15,897.13 17,618.78 514-230-21 Social Security 13,472.00 14,980.00 0.00 13,487.00 13,284.00 13,291.00 13,291.00 15,209.93 17,142.94 514-230-22 Retirement 16,219.00 12,952.00 0.00 17,815.00 17,547.00 17,638.00 17,638.00 43,802.39 52,965.32 514-230-23 Medical Insurance 37,654.00 34,893.00 0.00 37,455.00 38,329.00 41,946.00 41,946.00 698.17 786.65 514-230-24 Industrial Insurance 642.00 596.00 0.00 629.00 1,296.00 1,296.00 1,296.00 841.45 654.71 514-230-27 Life/AD&D/LTD Benefits 487.00 612.00 0.00 705.00 705.00 705.00 705.00 293.64 225.91 514-230-28 Misc Employee Benefits 59.00 176.00 0.00 195.00 277.00 195.00 195.00 945.51 1,058.06 514-230-29 Pension Benefits 723.00 723.00 0.00 723.00 723.00 723.00 723.00 291,972.57 328,854.34 245,463.00 Payroll Expense Totals: 0.00 234,576.00 247,310.00 245,807.00 249,535.00 249,535.00 EXP Expenditure Page 19GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 0.00 514-200-50 Intergovernmental Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 514-200-51 Intergovernmental Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,197.18 0.00 514-220-41 Professional Services Banking 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,068.30 250.75 514-230-25 Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 514-230-30 Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,765.90 5,170.97 514-230-31 Office & Operating Supplies 5,000.00 5,000.00 0.00 5,000.00 5,000.00 5,000.00 5,000.00 0.00 1,045.62 514-230-40 Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,209.74 10,696.14 514-230-41 Professional Services 6,000.00 14,275.00 0.00 6,000.00 6,000.00 6,000.00 6,000.00 9,170.76 8,276.58 514-230-42 Communication 9,000.00 9,000.00 0.00 9,000.00 9,000.00 9,000.00 9,000.00 1,320.86 553.06 514-230-43 Travel 1,500.00 1,500.00 0.00 1,500.00 1,500.00 1,500.00 1,500.00 0.00 0.00 514-230-44 Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,086.43 (351.12)514-230-45 Operating Rentals & Leases 3,000.00 3,000.00 0.00 3,000.00 3,000.00 3,000.00 3,000.00 6,999.66 7,371.00 514-230-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9,775.44 14,492.96 514-230-48 Repairs & Maintenance 11,000.00 11,000.00 0.00 11,000.00 11,000.00 11,000.00 11,000.00 841.89 1,946.28 514-230-49 Training 1,261.00 1,261.00 0.00 1,261.00 1,261.00 1,261.00 1,261.00 9,916.63 12,832.25 514-230-51 Intergovernmental Prof Svcs 15,000.00 18,000.00 0.00 15,000.00 15,000.00 15,000.00 15,000.00 4,078.56 6,080.04 514-231-95 Equipment Rental-IT Systems 7,322.00 7,322.00 0.00 7,322.00 7,322.00 7,322.00 7,322.00 0.00 0.00 588-800-00 Prior Year Correction Agency 0.00 0.00 0.00 0.00 0.00 0.00 0.00 686.51 532.22 589-000-02 Bad Debt Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,500.00 0.00 592-250-82 Interfund interest expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 64,617.86 68,896.75 59,083.00 Expenditure Totals: 0.00 70,358.00 59,083.00 59,083.00 59,083.00 59,083.00 356,590.43 397,751.09 304,546.00 304,934.00 EXPENDITURES TOTALS: 0.00 306,393.00 304,890.00 308,618.00 308,618.00 745,347.62 777,748.17 724,500.00 701,958.00 0.00 724,500.00 734,500.00 734,500.00 734,500.00 DEPT REVENUES DEPT EXPENSES 356,590.43 397,751.09 304,546.00 304,934.00 0.00 306,393.00 304,890.00 308,618.00 308,618.00 388,757.19 379,997.08 419,954.00 397,024.00 Finance Dept Totals: 0.00 418,107.00 429,610.00 425,882.00 425,882.00 Page 20GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 051 Police Admin R2 Licenses and Permits 870.05 1,225.00 322-900-00 City gun permit fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 870.05 1,225.00 0.00 Licenses and Permits Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R3 Intergovernmental 208,009.88 235,017.73 313-150-00 Special Purpose Tax 235,000.00 235,000.00 0.00 235,000.00 235,000.00 248,000.00 248,000.00 0.00 0.00 333-020-60 Traffic Safety fed pass-thru 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-035-28 WA TRAFFIC SAFETY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 336-060-10 MVET - Crim Jus - High Crime 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 336-060-20 CJ-High Crime 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,068.87 2,209.02 336-060-21 Motor Vehicle Tax - Population 2,388.00 2,388.00 0.00 2,388.00 2,388.00 2,388.00 2,388.00 0.00 0.00 336-060-22 Crim Jus -DCD #1 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 336-060-23 Crim Jus - DCD #2 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 336-060-24 Crim Jus - DCD #3 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7,778.23 8,222.13 336-060-26 Criminal Justice - Special Pro 8,175.00 8,175.00 0.00 8,188.00 8,188.00 8,188.00 8,188.00 1,716.02 1,668.80 336-060-51 DUI/Other cCrim Jus 2,000.00 2,000.00 0.00 2,300.00 2,300.00 2,300.00 2,300.00 33,811.64 6,153.07 336-060-94 Liquor Excise Tax 10,800.00 35,818.00 0.00 24,932.00 24,932.00 24,932.00 24,932.00 1,124.04 1,048.47 342-370-00 Booking Fee 0.00 0.00 0.00 0.00 0.00 0.00 0.00 254,508.68 254,319.22 258,363.00 Intergovernmental Totals: 0.00 283,381.00 272,808.00 272,808.00 285,808.00 285,808.00 R4 Charges for Services 400.00 340.00 341-950-00 Legal Services 2,400.00 2,400.00 0.00 2,400.00 2,400.00 2,400.00 2,400.00 1,001.25 2,626.25 342-100-00 Public Safety Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 342-360-00 Court Awarded Fees- Inmates 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,748.13 1,612.23 342-380-00 Pretrial SUP 1,600.00 150.00 0.00 1,600.00 1,600.00 1,600.00 1,600.00 850.22 853.12 342-380-01 Crime CNV DUI 0.00 1,250.00 0.00 0.00 0.00 0.00 0.00 446.12 477.93 342-380-03 Crime CONV FE CN 0.00 200.00 0.00 0.00 0.00 0.00 0.00 4,445.72 5,909.53 4,000.00 Charges for Services Totals: 0.00 4,000.00 4,000.00 4,000.00 4,000.00 4,000.00 R5 Fines and Forfeits 427.83 530.17 353-100-02 School Zone Safety 5,222.00 643.50 0.00 0.00 0.00 0.00 0.00 427.83 530.17 5,222.00 Fines and Forfeits Totals: 0.00 643.50 0.00 0.00 0.00 0.00 R6 Miscellaneous Receipts 0.00 0.00 367-110-01 Donations- Connecting Chord 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 21GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 0.00 367-190-00 Donations -Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 369-900-00 Miscellaneous Receipts 0.00 500.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Miscellaneous Receipts Totals: 0.00 500.00 0.00 0.00 0.00 0.00 R7 Non-Revenue Receipts 3.88 0.00 386-970-00 Judicial Info Systems 2.00 -2.00 0.00 2.00 2.00 2.00 2.00 0.00 0.00 386-990-00 School Zone Safety 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 389-000-00 Non- Revenue 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.88 0.00 2.00 Non-Revenue Receipts Totals: 0.00 (2.00) 2.00 2.00 2.00 2.00 260,256.16 261,983.92 267,587.00 288,522.50 REVENUES TOTALS: 0.00 276,810.00 276,810.00 289,810.00 289,810.00 CAP Capital Expenditure 0.00 0.00 594-210-60 Capital Outlays 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,312.29 4,659.42 594-210-64 Machinery & Equipment 22,065.00 2,500.00 0.00 22,065.00 22,065.00 22,065.00 22,065.00 1,312.29 4,659.42 22,065.00 Capital Expenditure Totals: 0.00 2,500.00 22,065.00 22,065.00 22,065.00 22,065.00 EPR Payroll Expense 0.00 0.00 517-280-20 Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 65,225.38 42,726.44 517-280-29 Pension Benefits 58,471.00 52,865.00 0.00 52,865.00 53,563.00 53,563.00 53,563.00 257,395.56 247,280.74 521-100-11 Salaries & Wages 262,912.00 265,175.00 0.00 272,522.00 286,838.00 289,618.00 289,618.00 507.44 2,084.39 521-100-12 Overtime 2,700.00 1,200.00 0.00 2,700.00 2,700.00 2,700.00 2,700.00 0.00 0.00 521-100-20 Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 19,425.03 19,097.27 521-100-21 Social Security 20,453.00 20,627.00 0.00 21,189.00 22,284.00 22,497.00 22,497.00 16,323.83 15,759.96 521-100-22 Retirement 17,656.00 17,865.00 0.00 19,385.00 20,139.00 20,284.00 20,284.00 51,653.89 59,746.11 521-100-23 Medical Insurance 67,745.00 59,379.00 0.00 58,737.00 60,179.00 69,504.00 69,504.00 7,829.58 2,531.84 521-100-24 Industrial Insurance 2,414.00 2,414.00 0.00 2,414.00 1,252.00 3,396.00 3,396.00 959.05 879.68 521-100-27 Life/AD&D/LTD Benefits 1,136.00 1,136.00 0.00 1,154.00 3,396.00 3,396.00 3,396.00 5,193.96 10,805.98 521-100-28 Misc Employee Benefits 4,832.00 4,832.00 0.00 4,455.00 4,832.00 4,832.00 4,832.00 1,081.36 1,038.24 521-100-29 Pension Benefits 1,038.00 1,038.00 0.00 1,038.00 1,038.00 1,038.00 1,038.00 425,595.08 401,950.65 439,357.00 Payroll Expense Totals: 0.00 426,531.00 436,459.00 456,221.00 470,828.00 470,828.00 EXP Expenditure 5,616.00 0.00 521-100-25 Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 444.73 989.84 521-100-26 Uniforms 900.00 900.00 0.00 900.00 900.00 900.00 900.00 3,088.19 0.00 521-100-30 Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 22GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 7,537.07 6,283.71 521-100-31 Office & Operating Supplies 10,000.00 10,000.00 0.00 10,000.00 10,000.00 10,000.00 10,000.00 0.00 0.00 521-100-32 Fuel Consumed 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 521-100-40 Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,158.48 521-100-41 Professional Services 9,000.00 500.00 0.00 9,000.00 9,189.00 9,189.00 9,189.00 38,968.58 36,222.60 521-100-42 Communication 26,200.00 30,000.00 0.00 26,200.00 26,200.00 26,200.00 26,200.00 534.85 52.13 521-100-43 Travel 2,000.00 2,000.00 0.00 2,000.00 2,000.00 2,000.00 2,000.00 150.00 427.00 521-100-44 Advertising 100.00 100.00 0.00 100.00 100.00 100.00 100.00 5,763.23 5,683.99 521-100-45 Operating Rentals & Leases 12,700.00 12,700.00 0.00 12,700.00 12,700.00 12,700.00 12,700.00 26,124.33 27,895.23 521-100-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9,180.99 9,433.85 521-100-49 Miscellaneous 10,650.00 15,000.00 0.00 10,650.00 10,650.00 10,650.00 10,650.00 0.00 0.00 521-100-50 Intergovernmental Services 0.00 10,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 521-100-51 Intergovernmental Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 521-101-41 Professional Services-SubsAbus 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7.28 521-230-31 Office & Operating Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 521-500-40 Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 22,405.61 23,479.45 521-500-45 Operating Rentals & Leases 22,726.00 22,726.00 0.00 22,726.00 22,726.00 22,726.00 22,726.00 16,944.00 16,778.02 521-500-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,591.35 3,652.67 521-500-47 Utility Services 4,000.00 0.00 0.00 4,000.00 0.00 0.00 0.00 3,023.17 6,764.10 521-500-48 Repairs & Maintenance 5,500.00 5,500.00 0.00 5,500.00 5,500.00 5,500.00 5,500.00 0.00 0.00 521-500-90 Interfund Payments for Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 521-500-95 Equipment Rental 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 521-501-95 Equipment Rental IT Systems 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 589-000-00 Non - Expenditure 0.00 0.00 0.00 0.00 0.00 0.00 0.00 143,372.10 138,828.35 103,776.00 Expenditure Totals: 0.00 109,426.00 103,776.00 99,965.00 99,965.00 99,965.00 570,279.47 545,438.42 565,198.00 538,457.00 EXPENDITURES TOTALS: 0.00 562,300.00 578,251.00 592,858.00 592,858.00 260,256.16 261,983.92 267,587.00 288,522.50 0.00 276,810.00 276,810.00 289,810.00 289,810.00 DEPT REVENUES DEPT EXPENSES 570,279.47 545,438.42 565,198.00 538,457.00 0.00 562,300.00 578,251.00 592,858.00 592,858.00 (310,023.31)(283,454.50)(297,611.00)(249,934.50)Police Admin Totals: 0.00 (285,490.00)(301,441.00)(303,048.00)(303,048.00) Page 23GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 054 Police Operations R1 Taxes 97,962.81 110,864.26 313-710-00 Retail Sales Tax - Crim Just 110,210.00 107,792.00 0.00 109,948.00 109,948.00 109,948.00 109,948.00 0.00 27,841.59 316-400-01 Public Utility Tax-Wtr 30,085.61 30,085.00 0.00 30,386.00 30,437.00 30,437.00 30,437.00 0.00 35,378.51 316-400-02 Public Utility Tax-Swr 35,615.53 35,615.00 0.00 35,972.00 35,200.00 35,200.00 35,200.00 0.00 18,853.48 316-400-03 Public Utility Tax -Grbge 18,968.44 18,968.00 0.00 18,968.00 18,844.00 18,844.00 18,844.00 0.00 7,169.54 316-400-04 Public Utility Tax-Storm 7,983.34 7,983.00 0.00 7,983.00 7,762.00 7,762.00 7,762.00 0.00 0.00 318-110-00 Admissions Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 97,962.81 200,107.38 202,862.92 Taxes Totals: 0.00 200,443.00 203,257.00 202,191.00 202,191.00 202,191.00 R2 Licenses and Permits 54.65 188.69 322-900-00 Bicycle License Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 54.65 188.69 0.00 Licenses and Permits Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R3 Intergovernmental 0.00 0.00 331-000-01 Federal Grants - Police 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 331-000-02 STOP Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,395.64 0.00 331-000-03 Police Grant- vests 1,990.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 69,296.04 331-160-60 Bureau of Justic Assistance 48,000.00 38,500.00 0.00 17,500.00 17,500.00 17,500.00 17,500.00 0.00 0.00 331-165-90 Violence Against Women 98,000.00 98,000.00 0.00 98,000.00 0.00 0.00 0.00 0.00 48,000.00 331-167-10 DOJ COPS Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 333-000-00 Police Corp Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 333-020-20 SOW DOLPRINT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 333-020-60 DUI emphasis patrol grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,200.00 333-042-00 Police STOP Violence Grant 5,000.00 8,125.00 0.00 5,000.00 3,700.00 3,700.00 3,700.00 193,145.75 0.00 333-165-90 JDART Violence Against Women $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 333-167-10 Secure our Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 750.00 334-001-10 Police Corp Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-001-50 DOC-SOR Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-035-00 Traffic Safety Commission 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-036-00 DOT Bicycle Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-042-01 Police -Domestic Violence STOP 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 336-060-51 DUI/Other Crim Justice 1,440.00 1,440.00 0.00 1,440.00 1,440.00 1,440.00 1,440.00 0.00 0.00 338-210-00 Int Govt Law Enforcement Serv 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 338-210-02 JAG Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 24GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 0.00 339-016-80 ARRA Fed Drug Abuse Prev 0.00 0.00 0.00 0.00 0.00 0.00 0.00 194,541.39 124,246.04 154,430.00 Intergovernmental Totals: 0.00 146,065.00 121,940.00 22,640.00 22,640.00 22,640.00 R4 Charges for Services 128.87 0.00 341-230-00 Superior Court Filings 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,174.02 798.19 341-330-00 Dist Court Admin Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 250.00 342-100-00 Law Enforcement Services 500.00 500.00 0.00 500.00 500.00 500.00 500.00 25.00 0.00 342-330-00 Adult Probation Charges 115.00 115.00 0.00 115.00 115.00 115.00 115.00 0.00 147.68 342-360-00 Electronic Monitoring 0.00 219.00 0.00 0.00 0.00 0.00 0.00 1,327.89 1,195.87 615.00 Charges for Services Totals: 0.00 834.00 615.00 615.00 615.00 615.00 R5 Fines and Forfeits 0.00 0.00 351-900-00 Other Superior Court Penaltie 0.00 0.00 0.00 0.00 0.00 0.00 0.00 658.61 878.47 352-300-00 Civil Penalties - Insurance 356.66 600.00 0.00 356.66 356.66 356.66 356.66 30,563.13 28,102.95 353-100-00 Traffic Infractions 30,000.00 40,000.00 0.00 40,000.00 40,000.00 40,000.00 40,000.00 3,459.05 2,453.20 353-700-00 Non-Traffic Infractions 362.55 304.00 0.00 362.55 362.55 362.55 362.55 25,169.50 26,459.94 354-000-00 Parking Infractions 24,000.00 22,474.00 0.00 24,000.00 24,000.00 24,000.00 24,000.00 9,404.39 4,259.67 355-200-00 DUI Fines 4,000.00 4,000.00 0.00 4,000.00 4,000.00 4,000.00 4,000.00 3,247.14 3,017.32 355-800-00 Criminal Fines - Other 3,000.00 3,000.00 0.00 3,000.00 3,000.00 3,000.00 3,000.00 2,796.93 3,013.22 356-900-00 Non- Traffic Misdeamors 3,088.33 3,088.00 0.00 3,088.33 3,088.33 3,088.33 3,088.33 0.00 0.00 357-300-00 Court Cost Recoupments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 357-340-00 Warrant/Supboena 0.00 0.00 0.00 0.00 0.00 0.00 0.00 75,298.75 68,184.77 64,807.54 Fines and Forfeits Totals: 0.00 73,466.00 74,807.54 74,807.54 74,807.54 74,807.54 R6 Miscellaneous Receipts 0.00 0.00 367-000-01 Contibutions- Police Operation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367-110-00 WASPC Equipment Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4.00 367-190-00 Donations - Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,451.13 1,493.95 369-900-00 Miscellaneous Receipts 1,800.00 4,788.00 0.00 1,800.00 1,800.00 1,800.00 1,800.00 1,451.13 1,497.95 1,800.00 Miscellaneous Receipts Totals: 0.00 4,788.00 1,800.00 1,800.00 1,800.00 1,800.00 R9 Other Financing Sources 0.00 0.00 395-200-00 Restition-City damage 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 Page 25GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 370,636.62 395,420.70 424,515.46 425,596.00 REVENUES TOTALS: 0.00 402,419.54 302,053.54 302,053.54 302,053.54 CAP Capital Expenditure 0.00 3,065.14 594-210-64 Machinery & Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,065.14 0.00 Capital Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EPR Payroll Expense 990,221.91 949,906.06 521-200-11 Salaries & Wages 990,284.00 975,022.00 0.00 1,055,524.00 965,979.00 961,674.00 961,674.00 84,727.56 113,898.95 521-200-12 Overtime 75,000.00 110,000.00 0.00 100,000.00 100,000.00 100,000.00 100,000.00 0.00 0.00 521-200-20 Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 83,401.31 82,649.53 521-200-21 Social Security 78,770.00 75,452.00 0.00 80,747.59 76,862.00 76,522.00 76,522.00 53,293.30 52,618.27 521-200-22 Retirement 51,353.00 87,056.00 0.00 54,736.14 50,422.00 51,347.00 51,347.00 185,464.56 186,964.93 521-200-23 Medical Insurance 199,847.00 192,929.00 0.00 199,847.00 199,847.00 199,847.00 199,847.00 16,471.65 17,759.34 521-200-24 Industrial Insurance 29,425.00 21,341.00 0.00 29,425.00 24,829.00 24,829.00 24,829.00 24,042.92 12,776.93 521-200-26 Uniforms 16,000.00 16,000.00 0.00 16,000.00 16,000.00 16,000.00 16,000.00 0.00 0.00 521-200-27 Life/AD&D/LTD Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 18,061.01 17,448.72 521-200-28 Misc Employee Benefits 39,394.00 37,694.00 0.00 39,394.00 38,749.00 38,749.00 38,749.00 70.50 905.57 521-200-43 Travel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,455,754.72 1,434,928.30 1,480,073.00 Payroll Expense Totals: 0.00 1,515,494.00 1,575,673.73 1,472,688.00 1,468,968.00 1,468,968.00 EXP Expenditure 0.00 0.00 521-200-00 School Safety 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 521-200-25 Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 21.55 0.00 521-200-30 Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 17,903.46 16,890.09 521-200-31 Office & Operating Supplies 21,000.00 31,927.00 0.00 21,000.00 21,000.00 21,000.00 21,000.00 24,187.10 51.29 521-200-48 Repairs and Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 165,553.91 69,624.12 521-200-49 JDART pass thru protect srvc 98,000.00 98,000.00 0.00 98,000.00 98,000.00 0.00 0.00 105,640.08 145,021.96 521-200-95 Equipment Rental -Fleet 86,636.00 86,636.00 0.00 86,636.00 86,636.00 86,636.00 86,636.00 34,337.04 71,930.04 523-501-95 Equipment Rental - IT Systems 97,497.00 97,497.00 0.00 97,497.00 97,497.00 97,497.00 97,497.00 11,439.00 3,400.50 523-600-41 Criminal Services Alternative 8,000.00 1,000.00 0.00 8,000.00 8,000.00 8,000.00 8,000.00 200,746.47 224,408.50 523-600-50 Intergovernmental Services 220,000.00 198,600.00 0.00 220,000.00 220,000.00 220,000.00 220,000.00 0.00 1,878.00 523-600-51 Intergovernmental Prof SVCS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9,981.00 11,539.00 523-601-50 Intergovernmental Serv-Animal 12,000.00 12,000.00 0.00 12,000.00 12,000.00 12,000.00 12,000.00 289,428.07 251,267.51 523-602-50 Intergovernmental Serv-Dispatc 296,188.00 295,000.00 0.00 296,188.00 296,188.00 306,188.00 306,188.00 0.00 0.00 589-000-00 Non-expenditure 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 26GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 0.00 598-000-52 Intergov pass thru 0.00 0.00 0.00 0.00 0.00 0.00 0.00 859,237.68 796,011.01 839,321.00 Expenditure Totals: 0.00 820,660.00 839,321.00 839,321.00 751,321.00 751,321.00 2,314,992.40 2,234,004.45 2,319,394.00 2,336,154.00 EXPENDITURES TOTALS: 0.00 2,414,994.73 2,312,009.00 2,220,289.00 2,220,289.00 370,636.62 395,420.70 424,515.46 425,596.00 0.00 402,419.54 302,053.54 302,053.54 302,053.54 DEPT REVENUES DEPT EXPENSES 2,314,992.40 2,234,004.45 2,319,394.00 2,336,154.00 0.00 2,414,994.73 2,312,009.00 2,220,289.00 2,220,289.00 (1,944,355.78)(1,838,583.75)(1,894,878.54)(1,910,558.00)Police Operations Totals: 0.00 (2,012,575.19)(2,009,955.46)(1,918,235.46)(1,918,235.46) Page 27GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 060 Police Training R3 Intergovernmental 0.00 0.00 369-900-00 Miscellaneous Revenue 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 EXP Expenditure 0.00 0.00 521-400-40 Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,802.99 6,594.80 521-400-43 Travel 14,500.00 12,000.00 0.00 14,500.00 14,500.00 14,500.00 14,500.00 4,422.51 6,831.04 521-400-49 Miscellaneous 18,300.00 18,300.00 0.00 18,300.00 18,300.00 18,300.00 18,300.00 10,225.50 13,425.84 32,800.00 Expenditure Totals: 0.00 30,300.00 32,800.00 32,800.00 32,800.00 32,800.00 10,225.50 13,425.84 32,800.00 30,300.00 EXPENDITURES TOTALS: 0.00 32,800.00 32,800.00 32,800.00 32,800.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 10,225.50 13,425.84 32,800.00 30,300.00 0.00 32,800.00 32,800.00 32,800.00 32,800.00 (10,225.50)(13,425.84)(32,800.00)(30,300.00)Police Training Totals: 0.00 (32,800.00)(32,800.00)(32,800.00)(32,800.00) Page 28GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 080 City Clerk R3 Intergovernmental 0.00 0.00 334-000-30 WA State Local Records Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R4 Charges for Services 0.00 0.00 349-160-00 Interfund Personnel Services 48,526.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 48,526.00 Charges for Services Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R6 Miscellaneous Receipts 3,010.73 3,782.47 369-900-00 Other Misc Revenues 4,000.00 2,000.00 0.00 4,000.00 4,000.00 4,000.00 4,000.00 3,010.73 3,782.47 4,000.00 Miscellaneous Receipts Totals: 0.00 2,000.00 4,000.00 4,000.00 4,000.00 4,000.00 3,010.73 3,782.47 52,526.00 2,000.00 REVENUES TOTALS: 0.00 4,000.00 4,000.00 4,000.00 4,000.00 CAP Capital Expenditure 769.41 0.00 594-140-64 Machinery & Equipment 1,000.00 0.00 0.00 1,000.00 1,500.00 1,500.00 1,500.00 769.41 0.00 1,000.00 Capital Expenditure Totals: 0.00 0.00 1,000.00 1,500.00 1,500.00 1,500.00 EPR Payroll Expense 141,142.28 141,617.16 511-300-11 Salaries & Wages 197,823.00 278,535.00 0.00 311,360.00 324,892.00 324,840.00 324,840.00 623.20 300.86 511-300-12 Overtime 1,000.00 1,500.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 511-300-20 Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10,672.18 10,457.81 511-300-21 Social Security 15,133.00 21,308.00 0.00 23,819.00 24,854.00 24,854.00 24,854.00 10,061.78 11,823.90 511-300-22 Retirement 18,219.00 25,653.00 0.00 31,463.00 32,252.00 32,825.00 32,825.00 30,040.06 35,393.17 511-300-23 Medical Insurance 43,663.00 69,734.00 0.00 73,784.00 78,623.00 78,623.00 78,623.00 405.34 419.89 511-300-24 Industrial Insurance 745.00 1,010.00 0.00 1,284.00 2,647.00 2,647.00 2,647.00 919.84 820.51 511-300-27 Life/AD&D/LTD Benerfits 1,428.00 2,139.00 0.00 2,147.00 2,209.00 2,206.00 2,206.00 499.20 486.91 511-300-28 Misc Employee Benefits 593.00 744.00 0.00 897.00 897.00 897.00 897.00 194,363.88 201,320.21 278,604.00 Payroll Expense Totals: 0.00 400,623.00 444,754.00 466,374.00 466,892.00 466,892.00 EXP Expenditure 0.00 0.00 511-300-30 Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,770.82 5,596.05 511-300-31 Office & Operating Supplies 6,583.50 8,856.00 0.00 6,500.00 8,000.00 8,000.00 8,000.00 0.00 0.00 511-300-40 Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,769.57 3,782.06 511-300-41 Professional Services 24,000.00 44,308.00 0.00 24,000.00 16,000.00 16,000.00 16,000.00 1,618.88 1,444.11 511-300-42 Communication 1,500.00 1,500.00 0.00 1,500.00 3,000.00 3,000.00 3,000.00 Page 29GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 1,911.04 1,611.23 511-300-43 Travel 3,600.00 3,600.00 0.00 3,600.00 6,300.00 6,300.00 6,300.00 5,927.18 6,224.09 511-300-44 Advertising 7,500.00 10,294.00 0.00 7,500.00 7,500.00 7,500.00 7,500.00 9,034.34 4,371.01 511-300-45 Operating Rentals and Leases 8,400.00 6,600.00 0.00 8,400.00 8,400.00 8,400.00 8,400.00 878.78 1,112.79 511-300-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14,974.54 16,202.34 511-300-48 Repairs & Maintenance 19,000.00 19,000.00 0.00 19,000.00 19,000.00 19,000.00 19,000.00 21,947.02 17,724.99 511-300-49 Miscellaneous 33,356.00 18,750.00 0.00 33,356.00 23,500.00 23,500.00 23,500.00 4,092.96 5,304.00 511-300-95 Equipment Rental - IT Systems 8,285.00 8,285.00 0.00 8,285.00 10,785.00 10,785.00 10,785.00 67,925.13 63,372.67 112,224.50 Expenditure Totals: 0.00 121,193.00 112,141.00 102,485.00 102,485.00 102,485.00 263,058.42 264,692.88 391,828.50 521,816.00 EXPENDITURES TOTALS: 0.00 557,895.00 570,359.00 570,877.00 570,877.00 3,010.73 3,782.47 52,526.00 2,000.00 0.00 4,000.00 4,000.00 4,000.00 4,000.00 DEPT REVENUES DEPT EXPENSES 263,058.42 264,692.88 391,828.50 521,816.00 0.00 557,895.00 570,359.00 570,877.00 570,877.00 (260,047.69)(260,910.41)(339,302.50)(519,816.00)City Clerk Totals: 0.00 (553,895.00)(566,359.00)(566,877.00)(566,877.00) Page 30GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 091 City Facilities R3 Intergovernmental 0.00 0.00 331-000-01 Homeland Security 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R4 Charges for Services 0.00 0.00 341-930-00 Custodial Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 349-180-00 PublicRestroomMaintenance LTAC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Charges for Services Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 CAP Capital Expenditure 0.00 0.00 594-180-64 Machinery & Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-250-64 EOC Machinery & Equip 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Capital Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EPR Payroll Expense 0.00 0.00 518-300-11 Salaries & Wages 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-12 Overtime 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-21 Social Security 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-22 Retirement 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-23 Medical Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-24 Industrial Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-27 Life/AD&D/LTD Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-28 Misc Employee Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-29 Pension Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Payroll Expense Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EXP Expenditure 0.00 0.00 518-300-30 Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 570.41 518-300-31 Office & Operating Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-35 Small Tools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-40 Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-41 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-42 Communication 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 31GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 0.00 518-300-45 Operating Rentals & Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-47 Utility Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 502.82 2.56 518-300-48 Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-49 Miscellaneous 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-90 Interfund Payments for Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-95 Equipment Rental 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-301-41 Professional Services-Alarms 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-302-41 Professional Services-Elevator 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-303-41 Professional Services-LAD Circ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 525-500-49 EOC operations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 502.82 572.97 0.00 Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 502.82 572.97 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 502.82 572.97 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (502.82)(572.97) 0.00 0.00 City Facilities Totals: 0.00 0.00 0.00 0.00 0.00 Page 32GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 093 Contracts R3 Intergovernmental 0.00 0.00 334-027-00 IAC Grant NWMC ROW 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R6 Miscellaneous Receipts 0.00 0.00 367-110-00 Donation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 625.00 160.00 369-900-01 Misc - Wellness Program 0.00 0.00 0.00 0.00 0.00 0.00 0.00 625.00 160.00 0.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 625.00 160.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 EXP Expenditure 152.65 0.00 511-600-40 Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 35,397.67 0.00 511-600-41 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 511-600-49 Miscellaneous - L&I Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 511-600-50 Intergovernmental Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 42.27 0.00 511-600-51 Intergovernmental Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 511-600-52 County Services- Liquor excise 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 511-600-53 County Services - BRFS Study 0.00 0.00 0.00 0.00 0.00 0.00 0.00 341.91 224.64 513-200-31 Supplies -PDA 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,658.29 513-200-41 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15,000.00 517-710-90 Unemployment Self-Insurance 15,000.00 11,250.00 0.00 15,000.00 0.00 0.00 0.00 595.66 436.14 517-900-49 Wellnes program misc 810.00 810.00 0.00 810.00 810.00 810.00 810.00 0.00 0.00 518-300-46 Insurance 284,257.00 261,511.00 0.00 284,257.00 280,000.00 280,000.00 280,000.00 0.00 0.00 518-880-42 Communication 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,025.00 4,131.00 518-880-51 Intergovernmental Services 4,133.00 4,133.00 0.00 4,133.00 4,151.00 4,151.00 4,151.00 1,600.00 0.00 521-100-49 Medical Reserve 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 522-100-49 Reserve 60,000.00 0.00 0.00 60,000.00 60,000.00 60,000.00 60,000.00 0.00 0.00 523-100-49 Reserve 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 537-600-22 Retirement - Garbage Employee 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 537-600-41 Garbage Contract 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 571-230-41 YMCA Contract 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 589-000-00 Other Nnexpenditures 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 589-000-53 Leasehold Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 33GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 0.00 597-000-00 Residual Equity Transfer - Out 0.00 0.00 0.00 0.00 0.00 0.00 0.00 42,155.16 22,450.07 364,200.00 Expenditure Totals: 0.00 277,704.00 364,200.00 344,961.00 344,961.00 344,961.00 TRF Operating Transfer 0.00 0.00 597-420-50 Intergovernmental Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 597-420-55 Interfund Subsidies Street 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Operating Transfer Totals: 0.00 0.00 0.00 0.00 0.00 0.00 42,155.16 22,450.07 364,200.00 277,704.00 EXPENDITURES TOTALS: 0.00 364,200.00 344,961.00 344,961.00 344,961.00 625.00 160.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 42,155.16 22,450.07 364,200.00 277,704.00 0.00 364,200.00 344,961.00 344,961.00 344,961.00 (41,530.16)(22,290.07)(364,200.00)(277,704.00)Contracts Totals: 0.00 (364,200.00)(344,961.00)(344,961.00)(344,961.00) Page 34GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 139 Rec Programs R3 Intergovernmental 0.00 0.00 338-740-00 Rec Programs - School District 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R4 Charges for Services 0.00 714.00 347-600-00 Recreation Program Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 714.00 0.00 Charges for Services Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 714.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 0.00 714.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 714.00 0.00 0.00 Rec Programs Totals: 0.00 0.00 0.00 0.00 0.00 Page 35GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 155 P.E.G. Acess Studio R1 Taxes 47,820.43 51,942.52 316-460-00 Utility Tax -Cable Franchise 45,000.00 58,800.00 0.00 45,000.00 60,000.00 60,000.00 60,000.00 47,820.43 51,942.52 45,000.00 Taxes Totals: 0.00 58,800.00 45,000.00 60,000.00 60,000.00 60,000.00 R2 Licenses and Permits 7,836.85 7,371.00 321-910-00 TV Public Access Fee 5,000.00 5,358.00 0.00 5,000.00 5,000.00 5,000.00 5,000.00 7,836.85 7,371.00 5,000.00 Licenses and Permits Totals: 0.00 5,358.00 5,000.00 5,000.00 5,000.00 5,000.00 R4 Charges for Services 10.00 10.00 341-620-00 PEG Copy/Tape Fees 35.00 35.00 0.00 35.00 100.00 100.00 100.00 1,880.00 1,620.00 347-900-00 Other Fees 3,013.65 1,200.00 0.00 3,013.65 3,000.00 3,000.00 3,000.00 1,890.00 1,630.00 3,048.65 Charges for Services Totals: 0.00 1,235.00 3,048.65 3,100.00 3,100.00 3,100.00 57,547.28 60,943.52 53,048.65 65,393.00 REVENUES TOTALS: 0.00 53,048.65 68,100.00 68,100.00 68,100.00 CAP Capital Expenditure 0.00 0.00 594-710-60 Capital Outlays 25,000.00 22,500.00 0.00 25,000.00 0.00 0.00 0.00 467.61 4,380.93 594-710-64 Furniture, Machinery & Equip 6,125.00 0.00 0.00 6,125.00 6,125.00 6,125.00 6,125.00 467.61 4,380.93 31,125.00 Capital Expenditure Totals: 0.00 22,500.00 31,125.00 6,125.00 6,125.00 6,125.00 EPR Payroll Expense 0.00 0.00 571-290-11 Salaries and Wages 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 571-290-12 Overtime 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 571-290-21 Social Security 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 571-290-23 Medical Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 571-290-24 Industrial Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Payroll Expense Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EXP Expenditure 0.00 0.00 571-290-25 Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 571-290-30 Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 83.90 45.13 571-290-31 Office & Operating Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 571-290-40 Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10,593.64 9,865.92 571-290-41 Professional Services 11,000.00 11,000.00 0.00 11,000.00 11,000.00 11,000.00 11,000.00 3,738.92 7,111.31 571-290-42 Communications 5,400.00 5,400.00 0.00 5,400.00 5,400.00 5,400.00 5,400.00 0.00 0.00 571-290-43 Travel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 36GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 0.00 571-290-44 Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,943.00 1,910.37 571-290-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 53.01 0.00 571-290-48 Repairs and Maintenance 500.00 500.00 0.00 500.00 500.00 500.00 500.00 0.00 0.00 571-290-49 Miscellaneous 1,291.00 1,291.00 0.00 1,291.00 1,291.00 1,291.00 1,291.00 0.00 0.00 571-290-95 Equipment Rental - IT 1,886.00 1,886.00 0.00 1,886.00 1,886.00 1,886.00 1,886.00 16,412.47 18,932.73 20,077.00 Expenditure Totals: 0.00 20,077.00 20,077.00 20,077.00 20,077.00 20,077.00 16,880.08 23,313.66 51,202.00 42,577.00 EXPENDITURES TOTALS: 0.00 51,202.00 26,202.00 26,202.00 26,202.00 57,547.28 60,943.52 53,048.65 65,393.00 0.00 53,048.65 68,100.00 68,100.00 68,100.00 DEPT REVENUES DEPT EXPENSES 16,880.08 23,313.66 51,202.00 42,577.00 0.00 51,202.00 26,202.00 26,202.00 26,202.00 40,667.20 37,629.86 1,846.65 22,816.00 P.E.G. Acess Studio Totals: 0.00 1,846.65 41,898.00 41,898.00 41,898.00 Page 37GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 200 Fund Equity & Transactions DBT Debt Service 75,000.00 33,426.71 581-200-79 Interfund Loan Repayment 33,426.71 33,426.71 0.00 33,426.71 33,426.71 33,426.71 33,426.71 0.00 0.00 581-201-79 Interfund Loan Repayment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 280,889.04 405,803.04 597-190-01 Bond debt transfers 405,803.00 405,803.00 0.00 405,803.00 410,803.00 410,803.00 410,803.00 81,000.00 171,000.00 597-190-02 Trfr - Out Debt rent Annex 171,000.00 171,000.00 0.00 171,000.00 171,000.00 171,000.00 171,000.00 0.00 0.00 597-190-55 Oper Trfr - Out 02 GO Debt 0.00 0.00 0.00 0.00 0.00 0.00 0.00 436,889.04 610,229.75 610,229.71 Debt Service Totals: 0.00 610,229.71 610,229.71 615,229.71 615,229.71 615,229.71 EXP Expenditure 0.00 0.00 581-200-82 Interfund Loan Interest Pymnt 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 581-201-82 Interest pymnt interfund loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 597-000-01 Ops Trfr- Gen CIP 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 TRF Operating Transfer 0.00 0.00 597-250-00 Oper Trfr -Emerg Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 597-320-00 Oper Trfr - PW Admin & Eng 0.00 0.00 0.00 0.00 0.00 0.00 0.00 50,000.00 12,500.00 597-340-00 Ops trfr Water Fund Main St 12,500.00 12,500.00 0.00 12,500.00 12,500.00 12,500.00 12,500.00 50,000.00 12,500.00 597-350-00 Ops Trfr to Swr Fund Maint St 12,500.00 12,500.00 0.00 12,500.00 12,500.00 12,500.00 12,500.00 0.00 0.00 597-420-55 Operating Tsfr to Street 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 597-720-00 Operating Trfr- Library 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 597-730-00 ops Trfr- Interim Financing In 26,250.00 1,000.00 0.00 0.00 0.00 15,000.00 15,000.00 857,437.26 976,000.00 597-790-00 Oper Trfr - Comm Services 736,000.00 800,000.00 0.00 736,000.00 736,000.00 736,000.00 736,000.00 0.00 0.00 597-990-00 Ops Trfr - Contingency Fund 0.00 13,000.00 0.00 0.00 0.00 0.00 0.00 957,437.26 1,001,000.00 787,250.00 Operating Transfer Totals: 0.00 839,000.00 761,000.00 761,000.00 776,000.00 776,000.00 1,394,326.30 1,611,229.75 1,397,479.71 1,449,229.71 EXPENDITURES TOTALS: 0.00 1,371,229.71 1,376,229.71 1,391,229.71 1,391,229.71 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 1,394,326.30 1,611,229.75 1,397,479.71 1,449,229.71 0.00 1,371,229.71 1,376,229.71 1,391,229.71 1,391,229.71 (1,394,326.30)(1,611,229.75)(1,397,479.71)(1,449,229.71)Fund Equity & Transactions Totals: 0.00 (1,371,229.71)(1,376,229.71)(1,391,229.71)(1,391,229.71) Page 38GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 6,230,895.01 6,610,539.74 7,159,831.27 7,185,638.50 0.00 7,068,402.26 7,199,472.61 7,213,073.61 7,213,073.61 FUND REVENUES 6,486,448.08 6,690,466.04 7,031,022.12 7,019,565.21 0.00 7,257,794.85 7,196,108.21 7,206,735.21 7,206,735.21 FUND EXPENSES (255,553.07)(79,926.30) 128,809.15 166,073.29 0.00 (189,392.59) 3,364.40 6,338.40 6,338.40 General Fund Totals: Page 39GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 101 Drug Enforcement R6 Miscellaneous Receipts 26.93 0.00 361-110-00 Investment Interest 2.00 2.00 0.00 2.00 2.00 2.00 2.00 0.00 276.56 369-300-00 Confiscated/Forfeited Property 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 369-900-00 Misc Receipts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 26.93 276.56 2.00 Miscellaneous Receipts Totals: 0.00 2.00 2.00 2.00 2.00 2.00 26.93 276.56 2.00 2.00 REVENUES TOTALS: 0.00 2.00 2.00 2.00 2.00 Page 40GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 051 Police Admin CAP Capital Expenditure 0.00 0.00 521-230-64 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Capital Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EXP Expenditure 0.00 0.00 521-230-31 Office & Operating Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 TRF Operating Transfer 26,288.00 0.00 597-000-00 Ops trfr-Gen Fund 0.00 0.00 0.00 0.00 0.00 0.00 0.00 26,288.00 0.00 0.00 Operating Transfer Totals: 0.00 0.00 0.00 0.00 0.00 0.00 26,288.00 0.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 26,288.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (26,288.00) 0.00 0.00 0.00 Police Admin Totals: 0.00 0.00 0.00 0.00 0.00 Page 41GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 26.93 276.56 2.00 2.00 0.00 2.00 2.00 2.00 2.00 FUND REVENUES 26,288.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES (26,261.07) 276.56 2.00 2.00 0.00 2.00 2.00 2.00 2.00 Drug Enforcement Totals: Page 42GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 102 Contingency Fund R1 Taxes 21,168.75 39,689.22 311-100-00 Property Tax 4,000.00 4,000.00 0.00 4,000.00 4,000.00 4,000.00 4,000.00 21,168.75 39,689.22 4,000.00 Taxes Totals: 0.00 4,000.00 4,000.00 4,000.00 4,000.00 4,000.00 R6 Miscellaneous Receipts 124.49 106.19 361-110-00 Investment Interest 132.72 0.00 0.00 132.72 132.72 132.72 132.72 124.49 106.19 132.72 Miscellaneous Receipts Totals: 0.00 0.00 132.72 132.72 132.72 132.72 R8 Operating Transfers In 0.00 0.00 397-100-00 0.00 13,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Operating Transfers In Totals: 0.00 13,000.00 0.00 0.00 0.00 0.00 21,293.24 39,795.41 4,132.72 17,000.00 REVENUES TOTALS: 0.00 4,132.72 4,132.72 4,132.72 4,132.72 CAP Capital Expenditure 0.00 0.00 594-000-65 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Capital Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EXP Expenditure 0.00 0.00 510-100-41 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 510-101-41 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 576-900-49 Fort Worden Parking 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 TRF Operating Transfer 0.00 0.00 597-190-01 Trfr-out Fire Dist 1 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Operating Transfer Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 43GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 21,293.24 39,795.41 4,132.72 17,000.00 0.00 4,132.72 4,132.72 4,132.72 4,132.72 FUND REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES 21,293.24 39,795.41 4,132.72 17,000.00 0.00 4,132.72 4,132.72 4,132.72 4,132.72 Contingency Fund Totals: Page 44GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 110 Street R1 Taxes 0.00 155,853.24 316-400-01 Public Utility Tax-Wtr 169,000.00 169,000.00 0.00 169,000.00 172,474.00 172,474.00 172,474.00 471,830.02 202,393.92 316-400-02 Public Utility Tax - Sewer 195,769.00 195,769.00 0.00 195,769.00 199,467.00 199,467.00 199,467.00 0.00 106,836.59 316-400-03 Public Utility Tax-Grbge 107,487.85 107,488.00 0.00 107,487.85 106,781.00 106,781.00 106,781.00 0.00 44,437.15 316-400-04 Publci Utility Tax-Storm 43,983.00 43,983.00 0.00 43,983.00 43,983.00 43,983.00 43,983.00 471,830.02 509,520.90 516,239.85 Taxes Totals: 0.00 516,240.00 516,239.85 522,705.00 522,705.00 522,705.00 R2 Licenses and Permits 0.00 231.00 322-400-00 Street & Curb Permits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 231.00 0.00 Licenses and Permits Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R3 Intergovernmental 0.00 0.00 333-000-00 Federal Grants (Indirect) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 333-202-00 TIB- indirect Fed grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,399.45 0.00 334-038-00 State Grants 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 335-000-83 Motor Vehicle Excise Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 187,579.99 189,880.20 336-000-87 Arterial St Fuel Tax 190,000.00 190,000.00 0.00 190,000.00 190,000.00 190,000.00 190,000.00 0.00 0.00 338-420-00 School District #50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 192,979.44 189,880.20 190,000.00 Intergovernmental Totals: 0.00 190,000.00 190,000.00 190,000.00 190,000.00 190,000.00 R4 Charges for Services 0.00 0.00 343-890-00 Garbage & Recycle Bins 0.00 0.00 0.00 0.00 0.00 0.00 0.00 400.00 100.00 344-100-00 Other Fees and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 345-810-00 Charges for Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 400.00 100.00 0.00 Charges for Services Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R6 Miscellaneous Receipts 4.28 0.00 361-110-00 Investment Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 362-300-00 Parking Pass Sales 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 617.57 367-000-00 Donations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 720.00 2,507.66 369-400-00 Settlements 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 700.00 369-900-00 Miscellaneous Receipts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 724.28 3,825.23 0.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R7 Non-Revenue Receipts 0.00 0.00 389-000-00 Street Payback Collection 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 45GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 0.00 0.00 Non-Revenue Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R8 Operating Transfers In 0.00 0.00 395-110-00 Sale of Fixed Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-420-00 Transfer-In (General Fund) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-420-55 Operating Transfers - In 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-450-00 Transfers-In (REET) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Operating Transfers In Totals: 0.00 0.00 0.00 0.00 0.00 0.00 665,933.74 703,557.33 706,239.85 706,240.00 REVENUES TOTALS: 0.00 706,239.85 712,705.00 712,705.00 712,705.00 Page 46GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 111 Street Maintenance CAP Capital Expenditure 0.00 0.00 589-000-63 Other Nonexpenditures-Rosewind 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,420.27 594-430-64 Machinery & Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 595-450-63 Other Improvements 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,420.27 0.00 Capital Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EPR Payroll Expense 125,206.20 125,236.63 542-900-11 Salaries & Wages 107,781.00 107,374.00 0.00 107,781.00 109,531.00 98,580.00 109,920.00 1,914.62 2,179.81 542-900-12 Overtime 4,000.00 4,000.00 0.00 4,000.00 4,000.00 4,000.00 4,000.00 0.00 0.00 542-900-20 Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9,649.79 9,557.33 542-900-21 Social Security 8,245.00 8,214.00 0.00 8,245.00 8,379.00 7,541.00 8,409.00 9,058.70 10,273.85 542-900-22 Retirement 9,927.00 9,889.00 0.00 9,927.00 11,068.00 9,903.00 11,069.00 25,285.93 30,319.00 542-900-23 Medical Insurance 27,912.00 27,912.00 0.00 27,912.00 27,912.00 27,912.00 27,912.00 2,357.27 2,486.38 542-900-24 Industrial Insurance 2,905.00 2,894.00 0.00 2,905.00 3,109.00 2,769.00 3,124.00 1,119.91 880.42 542-900-25 Unemployment 1,119.91 0.00 0.00 1,119.91 0.00 0.00 0.00 552.03 560.53 542-900-26 Uniforms 800.00 0.00 0.00 800.00 800.00 800.00 800.00 112.87 103.43 542-900-27 Life/AD&D/LTD 146.00 0.00 0.00 146.00 0.00 0.00 0.00 30.27 30.28 542-900-28 Misc Employee Bene 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,153.87 906.76 542-900-29 Pension Benefits 908.00 908.00 0.00 908.00 908.00 908.00 908.00 176,441.46 182,534.42 163,743.91 Payroll Expense Totals: 0.00 161,191.00 163,743.91 165,707.00 152,413.00 166,142.00 EXP Expenditure 94,516.63 104,206.63 542-630-47 Utility Services 95,000.00 99,000.00 0.00 95,000.00 95,000.00 95,000.00 95,000.00 266.46 0.00 542-900-30 Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 41,594.81 14,522.27 542-900-31 Office & Operating Supplies 50,000.00 50,000.00 0.00 50,000.00 50,000.00 50,000.00 50,000.00 0.00 0.00 542-900-32 Fuel Consumed 0.00 0.00 0.00 0.00 0.00 0.00 0.00 833.72 1,017.31 542-900-35 Small Tools & Minor Equipment 1,000.00 1,000.00 0.00 1,000.00 1,000.00 1,000.00 1,000.00 0.00 0.00 542-900-40 Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 17,179.02 37,614.80 542-900-41 Professional Services 30,000.00 22,000.00 0.00 30,000.00 30,000.00 30,000.00 30,000.00 0.00 0.00 542-900-42 Communication 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 542-900-43 Travel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 542-900-44 Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 125.35 542-900-45 Operating Rentals & Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (113.15) 191.68 542-900-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 47GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 2,100.00 6,232.95 542-900-48 Repairs & Maintenance 15,000.00 15,000.00 0.00 15,000.00 15,000.00 15,000.00 15,000.00 2,335.69 0.00 542-900-49 Miscellaneous 0.00 0.00 0.00 3,235.00 3,235.00 3,235.00 3,235.00 0.00 0.00 542-900-50 Intergovernmental Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 542-900-51 Intergovernmental Services 2,000.00 0.00 0.00 2,000.00 2,000.00 2,000.00 2,000.00 1,950.36 1,636.92 542-900-91 Interfund Services Personnel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 17,282.52 68,496.00 542-900-95 Equipment Rental 39,607.00 39,607.00 0.00 39,607.00 39,607.00 39,607.00 39,607.00 0.00 0.00 542-901-95 Equipment Rental-IT Systems 1,495.00 1,495.00 0.00 1,495.00 1,495.00 1,495.00 1,495.00 17,840.52 20,160.00 543-100-91 PW Admin O/H 20,106.04 22,708.00 0.00 20,106.04 20,106.04 20,636.00 19,429.00 0.00 0.00 543-300-31 Office & Operating Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 487.25 468.00 543-300-42 Communication 550.00 550.00 0.00 550.00 550.00 550.00 550.00 25.80 0.00 543-300-43 Travel 500.00 500.00 0.00 500.00 500.00 500.00 500.00 0.00 0.00 543-300-44 Advertising 100.00 0.00 0.00 100.00 100.00 100.00 100.00 7,047.00 6,977.00 543-300-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,998.69 5,290.71 543-300-47 Utility Services 8,000.00 8,000.00 0.00 8,000.00 8,000.00 8,000.00 8,000.00 1,539.72 2,435.18 543-300-49 Miscellaneous 0.00 0.00 0.00 0.00 0.00 0.00 0.00 59,927.16 63,819.95 543-300-91 General Fund O/H Charges 81,742.00 82,581.00 0.00 81,742.00 68,730.00 68,730.00 68,730.00 0.00 0.00 589-000-49 Street Latecomer payback 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 595-451-63 Other Improvements-MVFP Progr 0.00 0.00 0.00 0.00 0.00 0.00 0.00 270,812.20 333,194.75 345,100.04 Expenditure Totals: 0.00 342,441.00 348,335.04 335,323.04 335,853.00 334,646.00 TRF Operating Transfer 195,369.96 174,870.00 597-190-00 Operating Trfr 174,870.00 174,870.00 0.00 174,870.00 174,870.00 174,870.00 174,870.00 0.00 9,999.96 597-950-00 Ops Trfr - Street CIP 10,000.00 10,000.00 0.00 10,000.00 10,000.00 10,000.00 10,000.00 195,369.96 184,869.96 184,870.00 Operating Transfer Totals: 0.00 184,870.00 184,870.00 184,870.00 184,870.00 184,870.00 642,623.62 702,019.40 693,713.95 688,502.00 EXPENDITURES TOTALS: 0.00 696,948.95 685,900.04 673,136.00 685,658.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 642,623.62 702,019.40 693,713.95 688,502.00 0.00 696,948.95 685,900.04 673,136.00 685,658.00 (642,623.62)(702,019.40)(693,713.95)(688,502.00)Street Maintenance Totals: 0.00 (696,948.95)(685,900.04)(673,136.00)(685,658.00) Page 48GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 665,933.74 703,557.33 706,239.85 706,240.00 0.00 706,239.85 712,705.00 712,705.00 712,705.00 FUND REVENUES 642,623.62 702,019.40 693,713.95 688,502.00 0.00 696,948.95 685,900.04 673,136.00 685,658.00 FUND EXPENSES 23,310.12 1,537.93 12,525.90 17,738.00 0.00 9,290.90 26,804.96 39,569.00 27,047.00 Street Totals: Page 49GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 120 Library R3 Intergovernmental 0.00 0.00 333-450-12 Humanities WA Library grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 333-450-31 WA State Library Federal LSTA 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-050-70 Library Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R5 Fines and Forfeits 0.00 0.00 359-700-00 Library Fines 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Fines and Forfeits Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R6 Miscellaneous Receipts 0.00 0.00 367-110-00 Gates Foundation Library Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367-110-01 Library matching donation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367-110-02 Satterberg Foundation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R8 Operating Transfers In 0.00 0.00 397-720-00 Operating Transfer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Operating Transfers In Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 50GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 120 Library R1 Taxes 967,713.08 967,644.30 311-100-00 Property Tax 989,000.00 989,000.00 0.00 997,148.00 1,006,000.00 1,006,000.00 1,006,000.00 967,713.08 967,644.30 989,000.00 Taxes Totals: 0.00 989,000.00 997,148.00 1,006,000.00 1,006,000.00 1,006,000.00 R3 Intergovernmental 11,571.25 5,618.75 333-172-35 Senior Comm Service Gra 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,000.00 333-450-31 WA State Library Federal LTSA 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-003-00 Secreatary of State Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-050-70 Library Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 338-190-00 Intergovernmental-Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 339-172-35 Sen Comm Serv Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11,571.25 10,618.75 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R5 Fines and Forfeits 8,966.42 8,805.23 359-700-00 Library Fines 7,000.00 8,000.00 0.00 7,000.00 7,000.00 7,000.00 7,000.00 8,966.42 8,805.23 7,000.00 Fines and Forfeits Totals: 0.00 8,000.00 7,000.00 7,000.00 7,000.00 7,000.00 R6 Miscellaneous Receipts 0.00 0.00 367-110-00 Gate Foundation Library Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367-110-01 Library matching donation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10.00 367-110-02 Donations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367-110-08 Friends of PT Library 0.00 0.00 0.00 0.00 0.00 0.00 0.00 967.00 0.00 367-110-09 Foundation Donation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 369-400-00 Settlements 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,951.09 3,857.45 369-900-00 Miscelleneous Revenue 2,500.00 2,500.00 0.00 2,500.00 2,500.00 2,500.00 2,500.00 90.00 46.89 369-900-01 Interlibrary Loan Fee 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,008.09 3,914.34 2,500.00 Miscellaneous Receipts Totals: 0.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 R9 Other Financing Sources 0.00 7,562.55 398-000-00 Insurance recoveries 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7,562.55 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 993,258.84 998,545.17 998,500.00 999,500.00 REVENUES TOTALS: 0.00 1,006,648.00 1,015,500.00 1,015,500.00 1,015,500.00 CAP Capital Expenditure 0.00 0.00 594-720-60 Capital Outlays 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 51GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 28,177.95 7,513.94 594-720-64 Furniture, Machinery & Equip 32,000.00 1,000.00 0.00 0.00 0.00 0.00 0.00 71,687.25 73,454.30 594-721-64 Acquisitions 90,000.00 70,000.00 0.00 90,000.00 70,000.00 70,000.00 70,000.00 99,865.20 80,968.24 122,000.00 Capital Expenditure Totals: 0.00 71,000.00 90,000.00 70,000.00 70,000.00 70,000.00 EPR Payroll Expense 437,337.78 448,267.10 572-210-11 Salaries & Wages 454,407.00 455,180.00 0.00 438,733.00 423,413.00 423,413.00 423,413.00 0.00 41.36 572-210-12 Overtime 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 572-210-20 Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 32,505.21 33,903.80 572-210-21 Social Security 34,533.00 34,821.00 0.00 33,563.00 32,391.00 32,391.00 32,391.00 29,052.17 33,292.04 572-210-22 Retirement 38,024.00 38,060.00 0.00 42,120.00 38,497.00 38,497.00 38,497.00 74,837.64 81,593.16 572-210-23 Medical Insurance 79,441.00 78,704.00 0.00 75,979.00 79,922.00 79,922.00 79,922.00 2,393.52 2,486.50 572-210-24 Industrial Insurance 2,872.00 2,858.00 0.00 2,672.00 5,451.00 5,451.00 5,451.00 3,233.00 4,187.00 572-210-25 Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,689.02 2,584.63 572-210-27 Life/AD&D/LTD Benefits 3,408.00 2,971.00 0.00 3,156.00 3,000.00 3,004.00 3,004.00 2,034.45 2,139.41 572-210-28 Misc Emp Benefits 2,812.00 2,481.00 0.00 2,351.00 2,035.00 2,035.00 2,035.00 584,082.79 608,495.00 615,497.00 Payroll Expense Totals: 0.00 615,175.00 598,574.00 584,709.00 584,713.00 584,713.00 EXP Expenditure 0.00 0.00 517-071-90 Unemployment contribution 2,000.00 1,500.00 0.00 2,000.00 0.00 0.00 0.00 0.00 0.00 572-100-49 Disc Leave Reserve 0.00 0.00 0.00 0.00 0.00 0.00 0.00 89,025.84 86,422.56 572-100-91 G/F Admin Overhead 174,378.00 178,951.00 0.00 94,175.00 218,508.00 218,508.00 218,508.00 0.00 0.00 572-210-00 Equity Transfer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 572-210-05 Other Exp (Pettycash) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 572-210-30 Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9,922.41 10,911.12 572-210-31 Office & Operating Supplies 10,500.00 10,500.00 0.00 10,500.00 10,000.00 10,000.00 10,000.00 0.00 0.00 572-210-40 Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,854.10 10,261.79 572-210-41 Professional Services 6,000.00 6,600.00 0.00 6,000.00 6,000.00 6,000.00 6,000.00 18,168.24 19,257.82 572-210-42 Communication 24,250.00 12,000.00 0.00 24,250.00 9,000.00 9,000.00 9,000.00 4,824.47 2,148.84 572-210-43 Travel 4,000.00 4,000.00 0.00 4,000.00 2,500.00 2,500.00 2,500.00 602.00 1,220.56 572-210-44 Advertising 500.00 500.00 0.00 500.00 500.00 500.00 500.00 2,254.59 1,510.28 572-210-49 Miscellaneous 2,000.00 3,000.00 0.00 2,000.00 2,000.00 2,000.00 2,000.00 8,317.08 8,317.08 572-210-91 Interfund Services -Personnel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 572-220-40 Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,677.00 14,906.34 572-220-41 Professional Services 5,000.00 5,000.00 0.00 5,000.00 5,000.00 5,000.00 5,000.00 Page 52GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 13,019.33 16,645.05 572-220-42 Communications 23,125.00 23,125.00 0.00 23,125.00 23,125.00 23,125.00 23,125.00 1,427.55 639.53 572-220-48 Repairs and Maintenance 1,000.00 1,000.00 0.00 1,000.00 1,500.00 1,500.00 1,500.00 1,799.31 581.10 572-220-49 Miscellaneous 6,757.00 2,000.00 0.00 6,757.00 6,000.00 6,000.00 6,000.00 0.00 0.00 572-500-30 Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,022.72 1,040.59 572-500-31 Office & Operating Supplies 1,000.00 2,000.00 0.00 1,000.00 1,000.00 1,000.00 1,000.00 1,200.00 0.00 572-500-40 Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 169.00 8,182.88 572-500-45 Operating Rentals & Leases 7,000.00 7,000.00 0.00 7,000.00 1,000.00 1,000.00 1,000.00 10,877.18 12,190.59 572-500-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 22,887.18 22,976.45 572-500-47 Public Utility Service 30,968.00 22,000.00 0.00 30,968.00 15,000.00 15,000.00 15,000.00 0.00 0.00 572-500-48 Repairs and Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 52,080.96 43,973.04 572-500-95 Equipment Rental-IT Systems 58,979.00 58,979.00 0.00 58,979.00 58,979.00 58,979.00 58,979.00 0.00 0.00 572-501-95 Equipment Rental - Fleet 0.00 0.00 0.00 0.00 0.00 0.00 0.00 25.00 0.00 589-000-02 Bad Debt Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.07 594-190-91 G/F Admin Overhead 0.00 0.00 0.00 0.00 0.00 0.00 0.00 254,153.96 261,185.69 357,457.00 Expenditure Totals: 0.00 338,155.00 277,254.00 360,112.00 360,112.00 360,112.00 TRF Operating Transfer 15,000.00 15,000.00 597-190-00 Transfer out-Debt serv 15,000.00 0.00 0.00 15,000.00 15,000.00 0.00 0.00 0.00 30,186.52 597-190-01 Trfr-out Capital Architect Fee 0.00 -30,186.00 0.00 0.00 0.00 0.00 0.00 15,000.00 45,186.52 15,000.00 Operating Transfer Totals: 0.00 (30,186.00) 15,000.00 15,000.00 0.00 0.00 953,101.95 995,835.45 1,109,954.00 994,144.00 EXPENDITURES TOTALS: 0.00 980,828.00 1,029,821.00 1,014,825.00 1,014,825.00 993,258.84 998,545.17 998,500.00 999,500.00 0.00 1,006,648.00 1,015,500.00 1,015,500.00 1,015,500.00 DEPT REVENUES DEPT EXPENSES 953,101.95 995,835.45 1,109,954.00 994,144.00 0.00 980,828.00 1,029,821.00 1,014,825.00 1,014,825.00 40,156.89 2,709.72 (111,454.00) 5,356.00 Library Totals: 0.00 25,820.00 (14,321.00) 675.00 675.00 Page 53GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 993,258.84 998,545.17 998,500.00 999,500.00 0.00 1,006,648.00 1,015,500.00 1,015,500.00 1,015,500.00 FUND REVENUES 953,101.95 995,835.45 1,109,954.00 994,144.00 0.00 980,828.00 1,029,821.00 1,014,825.00 1,014,825.00 FUND EXPENSES 40,156.89 2,709.72 (111,454.00) 5,356.00 0.00 25,820.00 (14,321.00) 675.00 675.00 Library Totals: Page 54GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 135 Real Estate Excise Tax Fund R1 Taxes 0.00 0.00 318-340-00 Real Estate Tax - 1 150,000.00 152,500.00 0.00 150,000.00 150,000.00 150,000.00 150,000.00 0.00 0.00 318-350-00 Real Estate Excise Tax 2 150,000.00 152,500.00 0.00 150,000.00 150,000.00 150,000.00 150,000.00 0.00 0.00 300,000.00 Taxes Totals: 0.00 305,000.00 300,000.00 300,000.00 300,000.00 300,000.00 0.00 0.00 300,000.00 305,000.00 REVENUES TOTALS: 0.00 300,000.00 300,000.00 300,000.00 300,000.00 TRF Operating Transfer 0.00 0.00 597-000-01 Transfer out- REET 1 debt 85,000.00 85,000.00 0.00 85,000.00 85,000.00 85,000.00 85,000.00 0.00 0.00 597-000-02 Transfers - Out REET 2 -debt 85,000.00 100,000.00 0.00 85,000.00 85,000.00 100,000.00 100,000.00 0.00 0.00 597-301-01 Transfer-Out REET 1 GenCIP 50,000.00 120,000.00 0.00 50,000.00 50,000.00 50,000.00 50,000.00 0.00 0.00 597-305-02 Transfer-Out REET 2 -Sreet CIP 50,000.00 0.00 0.00 50,000.00 80,000.00 65,000.00 65,000.00 0.00 0.00 270,000.00 Operating Transfer Totals: 0.00 305,000.00 270,000.00 300,000.00 300,000.00 300,000.00 0.00 0.00 270,000.00 305,000.00 EXPENDITURES TOTALS: 0.00 270,000.00 300,000.00 300,000.00 300,000.00 Page 55GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 0.00 300,000.00 305,000.00 0.00 300,000.00 300,000.00 300,000.00 300,000.00 FUND REVENUES 0.00 0.00 270,000.00 305,000.00 0.00 270,000.00 300,000.00 300,000.00 300,000.00 FUND EXPENSES 0.00 0.00 30,000.00 0.00 0.00 30,000.00 0.00 0.00 0.00 Real Estate Excise Tax Fund Totals: Page 56GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 140 PW Admin R3 Intergovernmental 0.00 0.00 334-000-30 SOS Records Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R4 Charges for Services 17,840.52 20,160.00 349-320-01 Admin & Eng -Street 20,106.04 22,708.00 0.00 20,106.04 20,636.00 20,636.00 19,429.00 106,167.36 119,649.60 349-320-02 Admin & Eng -Sewer 119,649.62 135,134.00 0.00 119,649.62 122,802.00 122,802.00 115,622.00 76,879.80 86,642.88 349-320-03 Admin & Eng - Water 86,642.83 97,855.00 0.00 86,642.83 88,925.00 88,925.00 83,725.00 24,195.84 27,268.56 349-320-05 Admin & Eng Storm 27,268.53 30,797.00 0.00 27,268.53 27,987.00 27,987.00 26,351.00 29,128.32 32,827.32 349-320-06 Admin & Eng - Equip Rental 32,827.36 0.00 0.00 32,827.36 33,692.00 33,692.00 31,722.00 254,211.84 286,548.36 286,494.38 Charges for Services Totals: 0.00 286,494.00 286,494.38 294,042.00 294,042.00 276,849.00 R6 Miscellaneous Receipts 0.00 0.00 361-110-00 Interest Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 254,211.84 286,548.36 286,494.38 286,494.00 REVENUES TOTALS: 0.00 286,494.38 294,042.00 294,042.00 276,849.00 Page 57GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 401 Public Works Admin CAP Capital Expenditure 0.00 0.00 594-300-64 Furniture, Machinery & Equip 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Capital Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EPR Payroll Expense 0.00 0.00 537-600-22 Discretionary Leave Reserve 0.00 0.00 0.00 0.00 0.00 0.00 0.00 136,831.54 168,123.26 538-110-11 Salaries & Wages 160,222.00 165,982.00 0.00 160,222.00 169,542.00 169,455.00 172,324.00 0.00 0.00 538-110-12 Overtime 1,500.00 0.00 0.00 1,500.00 1,500.00 1,500.00 1,500.00 0.00 0.00 538-110-20 Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9,937.16 12,464.64 538-110-21 Social Security 12,257.00 12,698.00 0.00 12,257.00 12,970.00 12,963.00 12,963.00 9,204.77 13,810.92 538-110-22 Retirement 14,756.00 15,287.00 0.00 14,756.00 17,132.00 17,123.00 17,123.00 24,109.12 35,686.51 538-110-23 Medical Insurance 32,332.00 33,927.00 0.00 32,332.00 32,336.00 32,336.00 32,336.00 1,381.63 1,490.70 538-110-24 Industrial Insurance 1,911.00 1,936.00 0.00 1,911.00 2,359.00 2,359.00 2,359.00 654.48 600.36 538-110-27 Life/AD&D/LTD Benefits 666.00 980.00 0.00 666.00 680.00 680.00 680.00 314.40 314.40 538-110-28 Payroll reserve 314.00 300.00 0.00 314.00 314.00 314.00 314.00 328.68 612.99 538-110-29 Pension Benefits 519.00 571.00 0.00 519.00 571.00 571.00 571.00 182,761.78 233,103.78 224,477.00 Payroll Expense Totals: 0.00 231,681.00 224,477.00 237,404.00 237,301.00 240,170.00 EXP Expenditure 0.00 0.00 517-071-90 Unemployment Reserve contrib 8,000.00 0.00 0.00 8,000.00 0.00 0.00 0.00 0.00 8,560.00 538-110-25 Unemployement 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-110-30 Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,407.88 3,054.62 538-110-31 Office & Operating Supplies 4,000.00 1,800.00 0.00 4,000.00 4,000.00 4,000.00 4,000.00 0.00 0.00 538-110-35 Small Tools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 296.79 100.00 538-110-41 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,644.47 3,309.09 538-110-42 Communication 4,000.00 4,000.00 0.00 4,000.00 4,000.00 4,000.00 4,000.00 1,371.34 1,667.74 538-110-43 Travel 3,000.00 500.00 0.00 3,000.00 3,000.00 3,000.00 3,000.00 559.80 527.75 538-110-44 Advertising 1,000.00 100.00 0.00 1,000.00 1,000.00 1,000.00 1,000.00 4,064.48 3,049.62 538-110-45 Operating Rentals & Leases 6,000.00 6,000.00 0.00 6,000.00 6,000.00 6,000.00 6,000.00 19,785.78 19,844.83 538-110-46 Insurance 0.00 0.00 0.00 20,062.00 20,062.00 20,062.00 0.00 0.00 0.00 538-110-48 Repairs & Maintenance 500.00 0.00 0.00 500.00 500.00 500.00 500.00 3,678.40 1,867.06 538-110-49 Miscellaneous 5,000.00 1,000.00 0.00 5,000.00 5,000.00 5,000.00 5,000.00 0.00 0.00 538-110-91 General Fund Admin O/H 34,769.00 35,902.00 0.00 0.00 0.00 0.00 0.00 11,048.52 19,065.96 538-110-95 Equipment Rental 5,951.00 5,951.00 0.00 5,951.00 5,951.00 5,951.00 5,951.00 Page 58GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 0.00 538-111-49 Sisc Leave Reserve 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-111-95 Equipment Rental-IT Systems 5,379.00 5,379.00 0.00 5,379.00 5,379.00 5,379.00 5,379.00 5,829.72 1,401.84 538-140-91 Interfund Services- Personnel 0.00 0.00 0.00 1,745.00 1,745.00 1,745.00 1,745.00 0.00 0.00 589-000-49 Miscellaneous 0.00 0.00 0.00 0.00 0.00 0.00 0.00 50,687.18 62,448.51 77,599.00 Expenditure Totals: 0.00 60,632.00 64,637.00 56,637.00 56,637.00 36,575.00 233,448.96 295,552.29 302,076.00 292,313.00 EXPENDITURES TOTALS: 0.00 289,114.00 294,041.00 293,938.00 276,745.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 233,448.96 295,552.29 302,076.00 292,313.00 0.00 289,114.00 294,041.00 293,938.00 276,745.00 (233,448.96)(295,552.29)(302,076.00)(292,313.00)Public Works Admin Totals: 0.00 (289,114.00)(294,041.00)(293,938.00)(276,745.00) Page 59GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 402 Engineering CAP Capital Expenditure 0.00 0.00 594-320-64 Furntiture, Machinery & Equip 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Capital Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EPR Payroll Expense 0.00 0.00 538-200-11 Salaries & Wages 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-12 Overtime 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-20 Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-21 Social Security 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-22 Retirement 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-23 Medical Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-24 Industrial Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-27 Life/AD&D/LTD Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-28 Misc Emp Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-29 Pension Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Payroll Expense Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EXP Expenditure 12,768.00 0.00 538-200-25 Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-30 Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-31 Office & Operating Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-35 Small Tools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-41 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-42 Communication 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-43 Travel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-44 Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-48 Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-49 Miscellaneous 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-91 G/F Admin Overhead 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-95 Equipment Rental 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-201-95 Equipment Rental-IT Systems 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12,768.00 0.00 0.00 Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 Page 60GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 12,768.00 0.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 12,768.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (12,768.00) 0.00 0.00 0.00 Engineering Totals: 0.00 0.00 0.00 0.00 0.00 Page 61GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 254,211.84 286,548.36 286,494.38 286,494.00 0.00 286,494.38 294,042.00 294,042.00 276,849.00 FUND REVENUES 246,216.96 295,552.29 302,076.00 292,313.00 0.00 289,114.00 294,041.00 293,938.00 276,745.00 FUND EXPENSES 7,994.88 (9,003.93)(15,581.62)(5,819.00) 0.00 (2,619.62) 1.00 104.00 104.00 PW Admin Totals: Page 62GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 150 Lodging Tax R1 Taxes 174,698.72 183,340.47 313-310-00 Hotel-Motel Tax 180,000.00 180,000.00 0.00 180,000.00 180,000.00 180,000.00 180,000.00 175,392.03 183,340.47 313-310-01 Lodging Tax - Stadium 180,000.00 180,000.00 0.00 180,000.00 180,000.00 180,000.00 180,000.00 350,090.75 366,680.94 360,000.00 Taxes Totals: 0.00 360,000.00 360,000.00 360,000.00 360,000.00 360,000.00 R6 Miscellaneous Receipts 10.12 0.00 361-110-00 Investment Interest 161.93 162.00 0.00 0.00 0.00 0.00 0.00 265.64 0.00 367-110-00 Donations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 369-400-00 Judgements & Settlements 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 369-900-00 Miscellaneous income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 275.76 0.00 161.93 Miscellaneous Receipts Totals: 0.00 162.00 0.00 0.00 0.00 0.00 350,366.51 366,680.94 360,161.93 360,162.00 REVENUES TOTALS: 0.00 360,000.00 360,000.00 360,000.00 360,000.00 Page 63GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 150 Lodging Tax CAP Capital Expenditure 0.00 0.00 594-300-62 Building and Structures 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Capital Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 DBT Debt Service 0.00 0.00 597-740-55 McCurdy Pavilion 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,982.96 0.00 597-760-55 Interfund Sub-Marine Science 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,982.96 0.00 0.00 Debt Service Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EXP Expenditure 28,869.96 30,618.61 518-300-91 General Fund O/H charges 13,780.00 13,780.00 0.00 13,780.00 21,030.00 21,030.00 21,030.00 0.00 0.00 518-300-99 Interfund Services & Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 557-300-41 Professional Services -Chambe 86,000.00 86,000.00 0.00 86,000.00 86,000.00 86,000.00 93,000.00 0.00 0.00 557-300-42 Communications 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 557-300-44 Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 557-300-49 Miscellaneous 0.00 0.00 0.00 2,220.00 2,220.00 2,220.00 2,800.00 0.00 0.00 557-301-41 Professional Services-PAW 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 557-301-44 Advertising-Joint Marketing 44,000.00 44,000.00 0.00 44,000.00 44,000.00 44,000.00 44,200.00 0.00 0.00 557-301-49 Miscellaneous-Hood Canal Mitig 0.00 0.00 0.00 0.00 0.00 0.00 0.00 182,412.65 208,468.01 557-302-41 Professional Services-Other 99,000.00 99,000.00 0.00 99,000.00 99,000.00 99,000.00 99,000.00 0.00 0.00 557-303-41 Professinal Services - Mason 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 557-304-41 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 576-900-49 Friends of Ft Worden 0.00 0.00 0.00 0.00 0.00 0.00 37,500.00 211,282.61 239,086.62 242,780.00 Expenditure Totals: 0.00 242,780.00 245,000.00 252,250.00 252,250.00 297,530.00 TRF Operating Transfer 0.00 0.00 597-000-00 Transfer out 0.00 0.00 0.00 0.00 0.00 0.00 0.00 97,718.04 97,718.04 597-790-55 Debt Transfer 08 Bond 100,000.00 100,000.00 0.00 100,000.00 100,000.00 100,000.00 100,000.00 97,718.04 97,718.04 100,000.00 Operating Transfer Totals: 0.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 314,983.61 336,804.66 342,780.00 342,780.00 EXPENDITURES TOTALS: 0.00 345,000.00 352,250.00 352,250.00 397,530.00 Page 64GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 314,983.61 336,804.66 342,780.00 342,780.00 0.00 345,000.00 352,250.00 352,250.00 397,530.00 (314,983.61)(336,804.66)(342,780.00)(342,780.00)Lodging Tax Totals: 0.00 (345,000.00)(352,250.00)(352,250.00)(397,530.00) Page 65GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 350,366.51 366,680.94 360,161.93 360,162.00 0.00 360,000.00 360,000.00 360,000.00 360,000.00 FUND REVENUES 314,983.61 336,804.66 342,780.00 342,780.00 0.00 345,000.00 352,250.00 352,250.00 397,530.00 FUND EXPENSES 35,382.90 29,876.28 17,381.93 17,382.00 0.00 15,000.00 7,750.00 7,750.00 (37,530.00)Lodging Tax Totals: Page 66GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 171 Fire and EMS R1 Taxes 1,475,076.08 1,474,972.39 311-100-00 Property Tax 1,511,598.00 1,511,598.00 0.00 1,511,598.00 1,542,721.00 1,542,721.00 1,542,721.00 1,475,076.08 1,474,972.39 1,511,598.00 Taxes Totals: 0.00 1,511,598.00 1,511,598.00 1,542,721.00 1,542,721.00 1,542,721.00 R3 Intergovernmental 0.00 0.00 313-150-00 Spec Purpose Sales Tx 0.00 0.00 0.00 0.00 187,082.00 187,082.00 187,082.00 0.00 0.00 0.00 Intergovernmental Totals: 0.00 0.00 0.00 187,082.00 187,082.00 187,082.00 R7 Non-Revenue Receipts 0.00 0.00 381-100-00 Interfund Loan Receipts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Non-Revenue Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R8 Operating Transfers In 0.00 0.00 397-000-00 Trsr-In Ops Fire Equip Maint 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-250-00 Operating Transfer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-250-01 Ops Trfr -GF 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Operating Transfers In Totals: 0.00 0.00 0.00 0.00 0.00 0.00 1,475,076.08 1,474,972.39 1,511,598.00 1,511,598.00 REVENUES TOTALS: 0.00 1,511,598.00 1,729,803.00 1,729,803.00 1,729,803.00 Page 67GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 071 Fire DBT Debt Service 0.00 11,319.66 598-250-50 Intergov Loans- Fire/EMS 11,320.00 11,320.00 0.00 11,320.00 187,082.00 187,082.00 187,082.00 0.00 11,319.66 11,320.00 Debt Service Totals: 0.00 11,320.00 11,320.00 187,082.00 187,082.00 187,082.00 EXP Expenditure 617,078.50 629,641.53 522-601-51 Ingvtl Serv- Fire Lid Lift 1,511,598.00 1,511,598.00 0.00 1,511,598.00 1,542,721.00 1,542,721.00 1,542,721.00 617,078.50 629,641.53 1,511,598.00 Expenditure Totals: 0.00 1,511,598.00 1,511,598.00 1,542,721.00 1,542,721.00 1,542,721.00 617,078.50 640,961.19 1,522,918.00 1,522,918.00 EXPENDITURES TOTALS: 0.00 1,522,918.00 1,729,803.00 1,729,803.00 1,729,803.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 617,078.50 640,961.19 1,522,918.00 1,522,918.00 0.00 1,522,918.00 1,729,803.00 1,729,803.00 1,729,803.00 (617,078.50)(640,961.19)(1,522,918.00)(1,522,918.00)Fire Totals: 0.00 (1,522,918.00)(1,729,803.00)(1,729,803.00)(1,729,803.00) Page 68GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 072 EMS R1 Taxes 729,479.59 733,319.20 311-100-01 Property Tax -EMS 610,000.00 610,000.00 0.00 610,000.00 655,000.00 655,000.00 655,000.00 729,479.59 733,319.20 610,000.00 Taxes Totals: 0.00 610,000.00 610,000.00 655,000.00 655,000.00 655,000.00 R3 Intergovernmental 0.00 0.00 334-000-01 State Grants - EMS Trauma 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R4 Charges for Services 0.00 0.00 342-500-00 EMS-CPR classes 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Charges for Services Totals: 0.00 0.00 0.00 0.00 0.00 0.00 729,479.59 733,319.20 610,000.00 610,000.00 REVENUES TOTALS: 0.00 610,000.00 655,000.00 655,000.00 655,000.00 EXP Expenditure 727,756.11 720,436.25 522-200-51 Intergovernmental Services 610,000.00 610,000.00 0.00 610,000.00 655,000.00 655,000.00 655,000.00 727,756.11 720,436.25 610,000.00 Expenditure Totals: 0.00 610,000.00 610,000.00 655,000.00 655,000.00 655,000.00 727,756.11 720,436.25 610,000.00 610,000.00 EXPENDITURES TOTALS: 0.00 610,000.00 655,000.00 655,000.00 655,000.00 729,479.59 733,319.20 610,000.00 610,000.00 0.00 610,000.00 655,000.00 655,000.00 655,000.00 DEPT REVENUES DEPT EXPENSES 727,756.11 720,436.25 610,000.00 610,000.00 0.00 610,000.00 655,000.00 655,000.00 655,000.00 1,723.48 12,882.95 0.00 0.00 EMS Totals: 0.00 0.00 0.00 0.00 0.00 Page 69GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 2,204,555.67 2,208,291.59 2,121,598.00 2,121,598.00 0.00 2,121,598.00 2,384,803.00 2,384,803.00 2,384,803.00 FUND REVENUES 1,344,834.61 1,361,397.44 2,132,918.00 2,132,918.00 0.00 2,132,918.00 2,384,803.00 2,384,803.00 2,384,803.00 FUND EXPENSES 859,721.06 846,894.15 (11,320.00)(11,320.00) 0.00 (11,320.00) 0.00 0.00 0.00 Fire and EMS Totals: Page 70GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 180 Affordable Housing Fund R1 Taxes 10,080.37 6,234.87 311-100-00 Property Tax 10,000.00 10,000.00 0.00 10,000.00 10,000.00 10,000.00 10,000.00 10,080.37 6,234.87 10,000.00 Taxes Totals: 0.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 R6 Miscellaneous Receipts 1.28 0.00 361-110-00 Miscellaneous 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 369-400-00 Settlements 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.28 0.00 0.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 10,081.65 6,234.87 10,000.00 10,000.00 REVENUES TOTALS: 0.00 10,000.00 10,000.00 10,000.00 10,000.00 EXP Expenditure 6,156.73 4,344.00 565-100-49 Affordable Housing Misc 6,500.00 6,500.00 0.00 6,500.00 6,500.00 6,500.00 6,500.00 6,156.73 4,344.00 6,500.00 Expenditure Totals: 0.00 6,500.00 6,500.00 6,500.00 6,500.00 6,500.00 6,156.73 4,344.00 6,500.00 6,500.00 EXPENDITURES TOTALS: 0.00 6,500.00 6,500.00 6,500.00 6,500.00 Page 71GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 10,081.65 6,234.87 10,000.00 10,000.00 0.00 10,000.00 10,000.00 10,000.00 10,000.00 FUND REVENUES 6,156.73 4,344.00 6,500.00 6,500.00 0.00 6,500.00 6,500.00 6,500.00 6,500.00 FUND EXPENSES 3,924.92 1,890.87 3,500.00 3,500.00 0.00 3,500.00 3,500.00 3,500.00 3,500.00 Affordable Housing Fund Totals: Page 72GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 190 Community Dev Block Grants R3 Intergovernmental 13,375.74 13,050.07 333-140-20 Comm Development Block Grants 10,000.00 17,057.00 0.00 0.00 0.00 0.00 15,000.00 13,375.74 13,050.07 10,000.00 Intergovernmental Totals: 0.00 17,057.00 0.00 0.00 0.00 15,000.00 R6 Miscellaneous Receipts 268.83 224.02 361-110-00 Investment Interest 280.50 281.00 0.00 0.00 0.00 0.00 0.00 268.83 224.02 280.50 Miscellaneous Receipts Totals: 0.00 281.00 0.00 0.00 0.00 0.00 13,644.57 13,274.09 10,280.50 17,338.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 15,000.00 Page 73GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 091 City Facilities EPR Payroll Expense 0.00 0.00 518-300-11 Salaries & Wages 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Payroll Expense Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 City Facilities Totals: 0.00 0.00 0.00 0.00 0.00 Page 74GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 999 Gen Capital EXP Expenditure 61,984.67 0.00 559-600-49 Housing and Community Services 50,000.00 13,528.00 0.00 50,000.00 50,000.00 50,000.00 70,000.00 0.00 0.00 586-000-00 Fed pass through grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 61,984.67 0.00 50,000.00 Expenditure Totals: 0.00 13,528.00 50,000.00 50,000.00 50,000.00 70,000.00 61,984.67 0.00 50,000.00 13,528.00 EXPENDITURES TOTALS: 0.00 50,000.00 50,000.00 50,000.00 70,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 61,984.67 0.00 50,000.00 13,528.00 0.00 50,000.00 50,000.00 50,000.00 70,000.00 (61,984.67) 0.00 (50,000.00)(13,528.00)Gen Capital Totals: 0.00 (50,000.00)(50,000.00)(50,000.00)(70,000.00) Page 75GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 13,644.57 13,274.09 10,280.50 17,338.00 0.00 0.00 0.00 0.00 15,000.00 FUND REVENUES 61,984.67 0.00 50,000.00 13,528.00 0.00 50,000.00 50,000.00 50,000.00 70,000.00 FUND EXPENSES (48,340.10) 13,274.09 (39,719.50) 3,810.00 0.00 (50,000.00)(50,000.00)(50,000.00)(55,000.00)Community Dev Block Grants Totals: Page 76GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 195 System Dev Charges R6 Miscellaneous Receipts 1,695.35 1,599.89 361-110-00 Investment Interest 1,345.70 875.00 0.00 2,000.00 2,000.00 2,000.00 2,000.00 1,695.35 1,599.89 1,345.70 Miscellaneous Receipts Totals: 0.00 875.00 2,000.00 2,000.00 2,000.00 2,000.00 R7 Non-Revenue Receipts 48,853.00 65,572.00 388-100-10 System Dev Chg City 74,000.00 74,000.00 0.00 74,000.00 74,000.00 74,000.00 74,000.00 13,910.00 8,728.00 388-100-20 System Dev Chg County 10,000.00 10,000.00 0.00 10,000.00 10,000.00 10,000.00 10,000.00 46,620.00 60,606.00 388-100-30 System Dev Chg Sewer 69,000.00 69,000.00 0.00 69,000.00 69,000.00 69,000.00 69,000.00 0.00 0.00 388-100-40 Stormwater SDC's 0.00 0.00 0.00 0.00 0.00 0.00 0.00 109,383.00 134,906.00 153,000.00 Non-Revenue Receipts Totals: 0.00 153,000.00 153,000.00 153,000.00 153,000.00 153,000.00 111,078.35 136,505.89 154,345.70 153,875.00 REVENUES TOTALS: 0.00 155,000.00 155,000.00 155,000.00 155,000.00 EXP Expenditure 0.00 0.00 538-900-91 General Fund O/H 1,590.00 1,590.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,590.00 Expenditure Totals: 0.00 1,590.00 0.00 0.00 0.00 0.00 0.00 0.00 1,590.00 1,590.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 77GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 411 Water/Sewer TRF Operating Transfer 0.00 0.00 597-340-55 Interfund Subsidies Water 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 597-350-55 Interfund Subsidies Sewer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 597-380-55 Interfund Subsidies Storm 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Operating Transfer Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Water/Sewer Totals: 0.00 0.00 0.00 0.00 0.00 Page 78GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 415 Water/Sewer CIP TRF Operating Transfer 13,092.75 0.00 597-340-55 Operating Trfr - Out CIP 107,000.00 107,000.00 0.00 107,000.00 500,000.00 500,000.00 500,000.00 60,319.71 0.00 597-350-55 Operating Trfr - Out Swr CIP 139,500.00 139,500.00 0.00 139,500.00 500,000.00 500,000.00 500,000.00 73,412.46 0.00 246,500.00 Operating Transfer Totals: 0.00 246,500.00 246,500.00 1,000,000.00 1,000,000.00 1,000,000.00 73,412.46 0.00 246,500.00 246,500.00 EXPENDITURES TOTALS: 0.00 246,500.00 1,000,000.00 1,000,000.00 1,000,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 73,412.46 0.00 246,500.00 246,500.00 0.00 246,500.00 1,000,000.00 1,000,000.00 1,000,000.00 (73,412.46) 0.00 (246,500.00)(246,500.00)Water/Sewer CIP Totals: 0.00 (246,500.00)(1,000,000.00)(1,000,000.00)(1,000,000.00) Page 79GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 111,078.35 136,505.89 154,345.70 153,875.00 0.00 155,000.00 155,000.00 155,000.00 155,000.00 FUND REVENUES 73,412.46 0.00 248,090.00 248,090.00 0.00 246,500.00 1,000,000.00 1,000,000.00 1,000,000.00 FUND EXPENSES 37,665.89 136,505.89 (93,744.30)(94,215.00) 0.00 (91,500.00)(845,000.00)(845,000.00)(845,000.00)System Dev Charges Totals: Page 80GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 199 Community Services R1 Taxes 403,213.82 399,242.29 311-100-00 Property Tax 408,000.00 408,000.00 0.00 417,080.00 412,000.00 412,000.00 412,000.00 0.00 0.00 311-110-00 Property Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 403,213.82 399,242.29 408,000.00 Taxes Totals: 0.00 408,000.00 417,080.00 412,000.00 412,000.00 412,000.00 R3 Intergovernmental 207,147.16 235,017.68 313-150-00 Spec Purpose sales Tx 235,000.00 235,000.00 0.00 235,000.00 65,000.00 65,000.00 65,000.00 0.00 0.00 333-450-25 Fed pass thru Grant WA ST ART 0.00 0.00 0.00 0.00 0.00 0.00 0.00 207,147.16 235,017.68 235,000.00 Intergovernmental Totals: 0.00 235,000.00 235,000.00 65,000.00 65,000.00 65,000.00 R6 Miscellaneous Receipts 0.00 0.00 367-000-00 Community Services Donation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367-000-01 Arts Comission Donations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 369-400-00 Settlements 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9.48 369-900-00 Misc Receipts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 285.00 240.00 369-900-01 Arts Comm Misc Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 285.00 249.48 0.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R8 Operating Transfers In 857,437.26 976,000.00 397-790-00 Operating Trfr 736,000.00 800,000.00 0.00 736,000.00 736,000.00 736,000.00 736,000.00 857,437.26 976,000.00 736,000.00 Operating Transfers In Totals: 0.00 800,000.00 736,000.00 736,000.00 736,000.00 736,000.00 1,468,083.24 1,610,509.45 1,379,000.00 1,443,000.00 REVENUES TOTALS: 0.00 1,388,080.00 1,213,000.00 1,213,000.00 1,213,000.00 DBT Debt Service 0.00 269,080.00 581-200-00 Interfund Loan pymnt -Trans Li 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 581-200-79 Interfund Loan Repayment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,447.00 581-200-82 Interfund Loan Interest Pymnt 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 271,527.00 0.00 Debt Service Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EXP Expenditure 19,182.51 18,252.85 511-600-41 Arts Commission - Prof Service 19,600.00 19,600.00 0.00 19,600.00 19,600.00 19,600.00 19,600.00 0.00 0.00 557-300-41 Tourism - Main Street 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 557-310-41 Tourism, special events 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11,370.31 0.00 565-100-41 Welfare Serv -BigBrothBig Sist 0.00 0.00 0.00 0.00 0.00 0.00 0.00 460.53 0.00 571-290-41 Non-profit Professional Servic 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 81GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 12,479.16 9,704.04 571-290-91 Interfudn Services-Personnel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 97,301.04 81,442.99 575-210-91 G/F Admin Overhead 116,217.00 120,807.00 0.00 116,217.00 143,585.00 143,585.00 143,585.00 190,720.02 233,852.42 575-260-00 Jeff Cty Prks & Rec Facilities 235,000.00 235,000.00 0.00 235,000.00 44,482.00 44,482.00 44,482.00 58,499.99 0.00 576-900-41 YMCA Contract 0.00 0.00 0.00 0.00 0.00 0.00 0.00 390,013.56 343,252.30 370,817.00 Expenditure Totals: 0.00 375,407.00 370,817.00 207,667.00 207,667.00 207,667.00 390,013.56 614,779.30 370,817.00 375,407.00 EXPENDITURES TOTALS: 0.00 370,817.00 207,667.00 207,667.00 207,667.00 Page 82GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 091 City Facilities EPR Payroll Expense 130,881.31 129,923.69 518-300-11 Salaries & Wages 150,046.00 149,556.00 0.00 150,046.00 195,119.00 162,414.00 162,414.00 959.42 1,127.48 518-300-12 Overtime 2,500.00 2,500.00 0.00 2,500.00 2,500.00 2,500.00 2,500.00 10,012.55 9,724.21 518-300-21 Social Security 9,668.00 11,441.00 0.00 9,668.00 14,927.00 12,425.00 12,425.00 9,367.00 10,421.02 518-300-22 Retirement 12,068.00 12,023.00 0.00 12,068.00 19,917.00 16,395.00 16,395.00 33,346.54 39,375.20 518-300-23 Medical Insurance 43,064.00 43,064.00 0.00 43,064.00 53,471.00 46,672.00 46,672.00 2,804.33 3,115.69 518-300-24 Industrial Insurance 4,483.00 4,466.00 0.00 4,483.00 5,863.00 5,152.00 5,152.00 32.92 0.00 518-300-27 Life/AD&D/LTD Benefits 76.00 73.00 0.00 76.00 526.00 267.00 267.00 46.50 0.00 518-300-28 Misc Employee Benefits 100.00 100.00 0.00 100.00 106.00 53.00 53.00 1,297.67 1,297.80 518-300-29 Pension Benefits 1,298.00 12,023.00 0.00 1,298.00 1,298.00 1,298.00 1,298.00 188,748.24 194,985.09 223,303.00 Payroll Expense Totals: 0.00 235,246.00 223,303.00 293,727.00 247,176.00 247,176.00 EXP Expenditure 7,208.29 8,256.73 518-300-31 Operating Supplies 10,500.00 10,500.00 0.00 10,500.00 10,500.00 10,500.00 10,500.00 0.00 4,116.13 518-300-32 Fuel consumed 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,009.40 298.93 518-300-35 Small Tools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,269.29 4,086.78 518-300-41 Professional Services 2,500.00 2,500.00 0.00 2,500.00 2,500.00 2,500.00 2,500.00 6,877.44 6,614.97 518-300-42 Communication 6,000.00 6,000.00 0.00 6,000.00 6,000.00 6,000.00 6,000.00 18,993.75 18,973.77 518-300-46 Insurance 0.00 0.00 0.00 45,349.00 0.00 0.00 0.00 42,845.44 32,088.07 518-300-47 Utility Services 40,000.00 40,000.00 0.00 40,000.00 40,000.00 40,000.00 40,000.00 16,473.73 10,602.02 518-300-48 Repairs & Maint 63,434.00 42,000.00 0.00 63,434.00 20,000.00 20,000.00 20,000.00 8,089.31 2,878.16 518-300-49 Miscellaneous 10,250.00 4,750.00 0.00 10,250.00 10,250.00 10,250.00 10,250.00 12,965.52 8,487.00 518-300-95 Equipment Rental-IT 4,484.00 4,848.00 0.00 4,484.00 4,484.00 4,484.00 4,484.00 0.00 0.00 518-301-95 Equipment Rental - Fleet 9,159.00 9,159.00 0.00 9,159.00 9,159.00 9,159.00 9,159.00 9,256.11 9,612.55 518-302-41 Professional Service-Elevator 10,100.00 10,100.00 0.00 10,100.00 14,100.00 14,100.00 14,100.00 0.00 0.00 525-500-49 EOC Miscellaneous 0.00 0.00 0.00 0.00 0.00 0.00 0.00 125,988.28 106,015.11 156,427.00 Expenditure Totals: 0.00 129,857.00 201,776.00 116,993.00 116,993.00 116,993.00 314,736.52 301,000.20 379,730.00 365,103.00 EXPENDITURES TOTALS: 0.00 425,079.00 410,720.00 364,169.00 364,169.00 Page 83GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 314,736.52 301,000.20 379,730.00 365,103.00 0.00 425,079.00 410,720.00 364,169.00 364,169.00 (314,736.52)(301,000.20)(379,730.00)(365,103.00)City Facilities Totals: 0.00 (425,079.00)(410,720.00)(364,169.00)(364,169.00) Page 84GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 110 Mountain View Facilities R3 Intergovernmental 0.00 0.00 362-400-00 Mtn View - Short term Rental 0.00 0.00 0.00 0.00 0.00 0.00 0.00 562.50 0.00 362-500-00 Lease income - YMCA 4,000.00 0.00 0.00 4,000.00 4,000.00 4,000.00 4,000.00 562.50 0.00 4,000.00 Intergovernmental Totals: 0.00 0.00 4,000.00 4,000.00 4,000.00 4,000.00 R6 Miscellaneous Receipts 2,400.00 2,708.16 362-500-01 Food Bank lease income 2,400.00 2,700.00 0.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,708.16 2,400.00 Miscellaneous Receipts Totals: 0.00 2,700.00 2,400.00 2,400.00 2,400.00 2,400.00 R7 Non-Revenue Receipts 0.00 0.00 389-000-00 Facility Rent Deposit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Non-Revenue Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 2,962.50 2,708.16 6,400.00 2,700.00 REVENUES TOTALS: 0.00 6,400.00 6,400.00 6,400.00 6,400.00 CAP Capital Expenditure 0.00 0.00 594-760-63 Other Improvements 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-760-64 Machinery & Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Capital Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EPR Payroll Expense 0.00 0.00 575-500-28 Miscellaneous Employee Benefit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Payroll Expense Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EXP Expenditure 612.57 959.98 575-500-30 Office & Operating Supplies 5,000.00 4,500.00 0.00 5,000.00 5,000.00 5,000.00 5,000.00 103,697.68 97,645.40 575-500-31 Office & Operating Supplies 95,000.00 86,000.00 0.00 95,000.00 85,000.00 85,000.00 85,000.00 1,483.27 437.77 575-500-35 Small Tools & Minor Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 575-500-40 Other Services & Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 572.26 400.00 575-500-41 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 609.26 1,015.31 575-500-42 Communication 0.00 0.00 0.00 0.00 0.00 0.00 0.00 50.80 0.00 575-500-43 Travel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 575-500-44 Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 44,484.04 45,452.04 575-500-45 Operating rentals & leases 44,000.00 44,000.00 0.00 44,000.00 44,000.00 44,000.00 44,000.00 0.00 0.00 575-500-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 49,578.75 56,282.15 575-500-47 Utility Services 54,042.00 54,042.00 0.00 54,042.00 49,000.00 49,000.00 49,000.00 Page 85GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 5,320.34 28,920.50 575-500-48 Repairs & Maintenance 10,000.00 10,000.00 0.00 10,000.00 10,000.00 10,000.00 10,000.00 0.00 1,884.18 575-500-49 Miscellaneous 1,604.35 1,604.00 0.00 1,604.35 1,604.35 1,604.35 1,604.35 206,408.97 232,997.33 209,646.35 Expenditure Totals: 0.00 200,146.00 209,646.35 194,604.35 194,604.35 194,604.35 206,408.97 232,997.33 209,646.35 200,146.00 EXPENDITURES TOTALS: 0.00 209,646.35 194,604.35 194,604.35 194,604.35 2,962.50 2,708.16 6,400.00 2,700.00 0.00 6,400.00 6,400.00 6,400.00 6,400.00 DEPT REVENUES DEPT EXPENSES 206,408.97 232,997.33 209,646.35 200,146.00 0.00 209,646.35 194,604.35 194,604.35 194,604.35 (203,446.47)(230,289.17)(203,246.35)(197,446.00)Mountain View Facilities Totals: 0.00 (203,246.35)(188,204.35)(188,204.35)(188,204.35) Page 86GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 132 Parks Maintenance R6 Miscellaneous Receipts 11,570.00 10,515.00 362-400-00 Facility Rentals - Short Term 7,000.00 12,000.00 0.00 7,000.00 11,000.00 11,000.00 11,000.00 0.00 0.00 362-900-00 Other Rental Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367-000-00 Donations-Parks 0.00 9,325.00 0.00 0.00 0.00 0.00 0.00 11,570.00 10,515.00 7,000.00 Miscellaneous Receipts Totals: 0.00 21,325.00 7,000.00 11,000.00 11,000.00 11,000.00 R7 Non-Revenue Receipts 1,562.50 1,560.00 389-000-00 Parks Deposits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,562.50 1,560.00 0.00 Non-Revenue Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R9 Other Financing Sources 0.00 0.00 395-200-00 Parks - Restitution 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 13,132.50 12,075.00 7,000.00 21,325.00 REVENUES TOTALS: 0.00 7,000.00 11,000.00 11,000.00 11,000.00 CAP Capital Expenditure 225.11 55.80 594-760-61 Land and Land Improvements 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-760-64 Machinery & Equipment 724.40 0.00 0.00 724.40 724.40 724.40 724.40 225.11 55.80 724.40 Capital Expenditure Totals: 0.00 0.00 724.40 724.40 724.40 724.40 EPR Payroll Expense 0.00 0.00 576-800-10 Salaries and Wages 0.00 0.00 0.00 0.00 0.00 0.00 0.00 231,491.89 146,496.17 576-800-11 Salaries & Wages 132,717.00 148,269.00 0.00 132,717.00 131,592.00 161,937.00 161,937.00 0.00 734.67 576-800-12 Overtime 2,000.00 0.00 0.00 2,000.00 2,000.00 2,000.00 2,000.00 0.00 0.00 576-800-20 Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 17,714.72 10,980.48 576-800-21 Social Security 10,153.00 11,343.00 0.00 10,153.00 10,067.00 12,388.00 12,388.00 15,797.69 11,463.61 576-800-22 Retirement 12,223.00 12,184.00 0.00 12,223.00 11,674.00 16,028.00 16,028.00 53,404.06 33,963.28 576-800-23 Medical Insurance 34,719.00 34,719.00 0.00 34,719.00 31,899.00 38,697.00 38,697.00 4,642.48 3,244.18 576-800-24 Industrial Insurance 3,372.00 4,285.00 0.00 3,372.00 4,548.00 4,760.00 4,760.00 269.62 195.70 576-800-27 Life/AD&D & LTD 83.00 73.00 0.00 83.00 74.00 263.00 263.00 148.30 57.02 576-800-28 Misc Emp Benefits 1,073.00 35.00 0.00 1,073.00 0.00 69.00 69.00 2,056.13 1,078.24 576-800-29 Pension Benefits 1,038.00 1,155.00 0.00 1,038.00 1,155.00 1,155.00 1,155.00 325,524.89 208,213.35 197,378.00 Payroll Expense Totals: 0.00 212,063.00 197,378.00 193,009.00 237,297.00 237,297.00 EXP Expenditure Page 87GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 0.00 517-071-90 Unemployment Reserve Contrib 10,000.00 7,500.00 0.00 10,000.00 0.00 0.00 0.00 9,328.00 27,447.58 576-800-25 Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 576-800-26 Uniforms 100.00 0.00 0.00 100.00 100.00 100.00 100.00 0.00 0.00 576-800-30 Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 17,150.02 14,409.41 576-800-31 Office & Operating Supplies 15,468.92 15,469.00 0.00 15,468.92 15,468.92 15,468.92 15,468.92 694.77 1,207.72 576-800-35 Small Tools & Minor Equipment 1,000.00 1,000.00 0.00 1,000.00 1,000.00 1,000.00 1,000.00 0.00 0.00 576-800-40 Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 261.60 1,086.03 576-800-41 Professional Services 1,500.00 100.00 0.00 1,500.00 1,500.00 1,500.00 1,500.00 2,671.90 1,907.19 576-800-42 Communication 3,700.00 3,700.00 0.00 3,700.00 3,700.00 3,700.00 3,700.00 0.00 0.00 576-800-43 Travel 2,600.00 500.00 0.00 2,600.00 600.00 600.00 600.00 214.80 0.00 576-800-44 Advertising 100.00 0.00 0.00 100.00 100.00 100.00 100.00 0.00 0.00 576-800-45 Operating Rentals & Leases 100.00 0.00 0.00 100.00 100.00 100.00 100.00 28,106.32 28,421.26 576-800-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 23,192.12 25,201.57 576-800-47 Utility Services 26,000.00 26,000.00 0.00 26,000.00 26,000.00 26,000.00 26,000.00 2,978.80 1,430.73 576-800-48 Repairs & Maintenance 4,500.00 0.00 0.00 4,500.00 4,500.00 4,500.00 4,500.00 1,583.83 285.80 576-800-49 Miscellaneous 500.00 500.00 0.00 500.00 500.00 500.00 500.00 0.00 0.00 576-800-50 Intergovernmental Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 576-800-51 Intergovernmental Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 28,060.56 49,263.72 576-800-95 Equipment Rental 17,814.00 17,814.00 0.00 17,814.00 17,814.00 17,814.00 17,814.00 5,000.04 12,975.96 576-801-95 Equipment Rental - IT Systems 10,882.00 10,882.00 0.00 10,882.00 10,882.00 10,882.00 10,882.00 119,242.76 163,636.97 94,264.92 Expenditure Totals: 0.00 83,465.00 94,264.92 82,264.92 82,264.92 82,264.92 TRF Operating Transfer 0.00 275.60 597-000-00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 275.60 0.00 Operating Transfer Totals: 0.00 0.00 0.00 0.00 0.00 0.00 444,992.76 372,181.72 292,367.32 295,528.00 EXPENDITURES TOTALS: 0.00 292,367.32 275,998.32 320,286.32 320,286.32 13,132.50 12,075.00 7,000.00 21,325.00 0.00 7,000.00 11,000.00 11,000.00 11,000.00 DEPT REVENUES DEPT EXPENSES 444,992.76 372,181.72 292,367.32 295,528.00 0.00 292,367.32 275,998.32 320,286.32 320,286.32 (431,860.26)(360,106.72)(285,367.32)(274,203.00)Parks Maintenance Totals: 0.00 (285,367.32)(264,998.32)(309,286.32)(309,286.32) Page 88GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 133 Events R6 Miscellaneous Receipts 3,260.00 3,720.00 369-900-00 Misc Receipts Events 4,485.00 4,485.00 0.00 4,485.00 4,485.00 4,485.00 4,485.00 700.00 750.00 369-900-01 Road closure sign deposit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,960.00 4,470.00 4,485.00 Miscellaneous Receipts Totals: 0.00 4,485.00 4,485.00 4,485.00 4,485.00 4,485.00 3,960.00 4,470.00 4,485.00 4,485.00 REVENUES TOTALS: 0.00 4,485.00 4,485.00 4,485.00 4,485.00 EPR Payroll Expense 0.00 0.00 576-900-41 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Payroll Expense Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EXP Expenditure 0.00 0.00 576-600-49 Miscellaneous 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 576-900-31 Office & Operating Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 576-900-42 Communications 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 576-900-43 Travel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,036.06 0.00 576-900-49 Miscellaneous 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 576-900-95 Equipment Rental - IT Systems 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,036.06 0.00 0.00 Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 1,036.06 0.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 3,960.00 4,470.00 4,485.00 4,485.00 0.00 4,485.00 4,485.00 4,485.00 4,485.00 DEPT REVENUES DEPT EXPENSES 1,036.06 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,923.94 4,470.00 4,485.00 4,485.00 Events Totals: 0.00 4,485.00 4,485.00 4,485.00 4,485.00 Page 89GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 140 Pool R3 Intergovernmental 0.00 0.00 338-740-00 Rec Prog (Pool)- School Dist 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R4 Charges for Services 91,910.15 95,463.20 347-300-00 Recreation Activity Fees -Pool 125,000.00 125,000.00 0.00 125,000.00 130,000.00 130,000.00 130,000.00 91,910.15 95,463.20 125,000.00 Charges for Services Totals: 0.00 125,000.00 125,000.00 130,000.00 130,000.00 130,000.00 R6 Miscellaneous Receipts 0.00 0.00 362-500-00 Pool facility rental 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367-000-00 Donations-pool 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 91,910.15 95,463.20 125,000.00 125,000.00 REVENUES TOTALS: 0.00 125,000.00 130,000.00 130,000.00 130,000.00 CAP Capital Expenditure 195.82 0.00 594-790-64 Machinery & Equipment 900.00 0.00 0.00 900.00 900.00 900.00 900.00 195.82 0.00 900.00 Capital Expenditure Totals: 0.00 0.00 900.00 900.00 900.00 900.00 EPR Payroll Expense 180,744.12 130,716.17 576-200-11 Salaries & Wages 145,221.00 173,034.00 0.00 145,221.00 157,592.00 158,058.00 158,058.00 4,401.50 2,609.55 576-200-12 Overtime 2,500.00 2,500.00 0.00 2,500.00 2,500.00 2,500.00 2,500.00 0.00 0.00 576-200-20 Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14,040.04 10,169.49 576-200-21 Social Security 11,109.00 13,237.00 0.00 11,109.00 12,056.00 12,091.00 12,091.00 8,318.39 4,719.05 576-200-22 Retirement 7,356.00 9,119.00 0.00 7,356.00 11,311.00 11,311.00 11,311.00 18,039.21 15,841.55 576-200-23 Medical Insurance 31,899.00 47,849.00 0.00 31,899.00 47,849.00 47,849.00 47,849.00 8,343.05 6,561.12 576-200-24 Industrial Insurance 7,808.00 9,024.00 0.00 7,808.00 8,494.00 8,494.00 8,494.00 875.02 236.88 576-200-27 Life/AD&D/LTD Benefits 387.00 0.00 0.00 387.00 0.00 0.00 0.00 124.80 30.00 576-200-28 Misc Emp Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 927.98 576-200-29 Pension Benefits 277.93 2,102.00 0.00 277.93 1,947.00 1,947.00 1,947.00 234,886.13 171,811.79 206,557.93 Payroll Expense Totals: 0.00 256,865.00 206,557.93 241,749.00 242,250.00 242,250.00 EXP Expenditure 94.91 866.39 576-200-25 Unemployment 685.88 8.00 0.00 685.88 0.00 0.00 0.00 75.19 656.88 576-200-26 Uniforms 300.00 25.00 0.00 300.00 300.00 300.00 300.00 0.00 3.23 576-200-30 Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 90GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 9,028.55 7,615.59 576-200-31 Office & Operating Supplies 8,000.00 12,000.00 0.00 8,000.00 8,000.00 8,000.00 8,000.00 1,854.96 4,078.23 576-200-35 Small Tools & Minor Equipment 2,500.00 1,000.00 0.00 2,500.00 2,500.00 2,500.00 2,500.00 277.95 0.00 576-200-40 Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,362.98 5,405.76 576-200-41 Professional Services 2,837.23 5,000.00 0.00 2,837.23 2,837.23 2,837.23 2,837.23 1,520.68 1,894.33 576-200-42 Communication 2,000.00 2,000.00 0.00 2,000.00 2,000.00 2,000.00 2,000.00 836.88 530.45 576-200-43 Travel 1,000.00 1,000.00 0.00 1,000.00 1,000.00 1,000.00 1,000.00 15.00 76.49 576-200-44 Advertising 100.00 0.00 0.00 100.00 100.00 100.00 100.00 0.00 0.00 576-200-45 Operating Rentals & Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7,875.33 8,595.60 576-200-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 576-200-47 Utility Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14,404.17 6,807.36 576-200-48 Repairs & Maintenance 11,700.00 3,250.00 0.00 11,700.00 7,500.00 7,500.00 7,500.00 1,266.73 908.80 576-200-49 Miscellaneous 1,600.00 1,600.00 0.00 1,600.00 1,600.00 1,600.00 1,600.00 0.00 0.00 576-200-50 Intergovernmental Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 576-200-51 Intergovernmental Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 576-200-95 Equipment Rental 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 576-201-95 Equipment Rental- IT Systems 2,989.00 2,989.00 0.00 2,989.00 2,989.00 2,989.00 2,989.00 40,613.33 37,439.11 33,712.11 Expenditure Totals: 0.00 28,872.00 33,712.11 28,826.23 28,826.23 28,826.23 275,695.28 209,250.90 241,170.04 285,737.00 EXPENDITURES TOTALS: 0.00 241,170.04 271,475.23 271,976.23 271,976.23 91,910.15 95,463.20 125,000.00 125,000.00 0.00 125,000.00 130,000.00 130,000.00 130,000.00 DEPT REVENUES DEPT EXPENSES 275,695.28 209,250.90 241,170.04 285,737.00 0.00 241,170.04 271,475.23 271,976.23 271,976.23 (183,785.13)(113,787.70)(116,170.04)(160,737.00)Pool Totals: 0.00 (116,170.04)(141,475.23)(141,976.23)(141,976.23) Page 91GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 1,580,048.39 1,725,225.81 1,521,885.00 1,596,510.00 0.00 1,530,965.00 1,364,885.00 1,364,885.00 1,364,885.00 FUND REVENUES 1,632,883.15 1,730,209.45 1,493,730.71 1,521,921.00 0.00 1,539,079.71 1,360,464.90 1,358,702.90 1,358,702.90 FUND EXPENSES (52,834.76)(4,983.64) 28,154.29 74,589.00 0.00 (8,114.71) 4,420.10 6,182.10 6,182.10 Community Services Totals: Page 92GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 200 G.O. Debt Service R1 Taxes 101,811.48 99,823.17 311-100-00 Property Tax 102,000.00 102,000.00 0.00 102,000.00 102,000.00 102,000.00 102,000.00 101,811.48 99,823.17 102,000.00 Taxes Totals: 0.00 102,000.00 102,000.00 102,000.00 102,000.00 102,000.00 R6 Miscellaneous Receipts 593.06 540.66 361-110-00 Investment Interest 167.26 200.00 0.00 167.26 0.00 0.00 0.00 0.00 0.00 362-500-00 Lease Income - Fire Station 0.00 0.00 0.00 0.00 0.00 0.00 0.00 593.06 540.66 167.26 Miscellaneous Receipts Totals: 0.00 200.00 167.26 0.00 0.00 0.00 R8 Operating Transfers In 0.00 0.00 397-000-00 Interfund Subsidy 0.00 0.00 0.00 0.00 0.00 0.00 0.00 99,999.96 35,000.04 397-190-00 Opertaing Tsfr- In 99, 02, 05 85,000.00 85,000.00 0.00 85,000.00 85,000.00 85,000.00 85,000.00 99,999.96 30,000.00 397-190-01 Operating Trfr- 2003/4 Bond 0.00 0.00 0.00 0.00 0.00 0.00 0.00 81,000.00 171,000.00 397-190-02 Trfr Debt Rent Annex 171,000.00 171,000.00 0.00 171,000.00 171,000.00 171,000.00 171,000.00 195,369.96 0.00 397-190-03 PWTF Trans Loan Trfr In 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 20,000.04 397-191-02 Transfer-in Debt/ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 174,870.00 397-192-02 Transfer-in Streets 174,870.00 174,870.00 0.00 174,870.00 174,870.00 174,870.00 174,870.00 0.00 0.00 397-220-00 Operating Transfer- In 0.00 0.00 0.00 0.00 0.00 0.00 0.00 280,889.04 405,803.04 397-220-01 Operating Transfer In - G/F 405,803.00 405,803.00 0.00 405,803.00 410,803.00 410,803.00 410,803.00 0.00 60,000.00 397-220-02 Operating Trfr In REET 85,000.00 100,000.00 0.00 85,000.00 85,000.00 100,000.00 100,000.00 15,000.00 15,000.00 397-720-00 Operating Trfr -In LIbrary Fun 15,000.00 0.00 0.00 15,000.00 15,000.00 0.00 0.00 0.00 0.00 397-730-00 Ops Trfr- Interim Financing 26,250.00 1,000.00 0.00 26,250.00 0.00 15,000.00 15,000.00 103,701.00 97,718.04 397-740-00 Operating Transfers - In 100,000.00 100,000.00 0.00 100,000.00 100,000.00 100,000.00 100,000.00 875,959.92 1,009,391.16 1,062,923.00 Operating Transfers In Totals: 0.00 1,037,673.00 1,062,923.00 1,041,673.00 1,056,673.00 1,056,673.00 R9 Other Financing Sources 0.00 0.00 395-100-00 Sale of Fixed Asset 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 978,364.46 1,109,754.99 1,165,090.26 1,139,873.00 REVENUES TOTALS: 0.00 1,165,090.26 1,143,673.00 1,158,673.00 1,158,673.00 DBT Debt Service 135,000.00 0.00 591-190-71 2002 Bond Principal 0.00 0.00 0.00 0.00 0.00 0.00 0.00 120,000.00 125,000.00 591-191-71 2003 Bond Principal 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 591-192-71 2005 Bond Principal 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 93GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 0.00 591-220-76 Grant Anticipation Note Princi 0.00 0.00 0.00 0.00 0.00 0.00 0.00 20,500.00 0.00 591-430-78 2003 PWTF loan-principal 0.00 0.00 0.00 0.00 0.00 0.00 0.00 102,111.25 4,625.00 592-190-83 Interest on Long Term Debt 0.00 0.00 0.00 0.00 0.00 0.00 0.00 36,166.48 0.00 592-191-83 Int Long Term Dbt- 05 0.00 0.00 0.00 0.00 0.00 0.00 0.00 340,925.00 340,925.00 592-193-83 Int Long term Dbt-08 340,925.00 340,925.00 0.00 340,925.00 340,925.00 340,925.00 340,925.00 166,647.50 166,647.50 592-194-83 Int on Long Term Debt-2010 Bon 166,648.00 166,648.00 0.00 166,648.00 166,648.00 166,648.00 166,648.00 0.00 0.00 592-220-81 Grant Anticpation Note- Int 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 592-730-81 Interest- Interim Financing 26,250.00 1,000.00 0.00 26,250.00 0.00 15,000.00 15,000.00 6,395.00 137,192.50 592-760-83 Interest on Long-Term External 135,033.00 135,033.00 0.00 135,033.00 131,133.00 131,133.00 131,133.00 927,745.23 774,390.00 668,856.00 Debt Service Totals: 0.00 643,606.00 668,856.00 638,706.00 653,706.00 653,706.00 EXP Expenditure (193.00) 602.68 514-230-41 Professional Services 2,320.00 6,267.00 0.00 2,320.00 3,000.00 3,000.00 3,000.00 0.00 360,000.00 591-760-71 Debt Service 490,000.00 490,000.00 0.00 490,000.00 500,000.00 500,000.00 500,000.00 0.00 0.00 592-140-81 Local Loan Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (193.00) 360,602.68 492,320.00 Expenditure Totals: 0.00 496,267.00 492,320.00 503,000.00 503,000.00 503,000.00 927,552.23 1,134,992.68 1,161,176.00 1,139,873.00 EXPENDITURES TOTALS: 0.00 1,161,176.00 1,141,706.00 1,156,706.00 1,156,706.00 Page 94GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 978,364.46 1,109,754.99 1,165,090.26 1,139,873.00 0.00 1,165,090.26 1,143,673.00 1,158,673.00 1,158,673.00 FUND REVENUES 927,552.23 1,134,992.68 1,161,176.00 1,139,873.00 0.00 1,161,176.00 1,141,706.00 1,156,706.00 1,156,706.00 FUND EXPENSES 50,812.23 (25,237.69) 3,914.26 0.00 0.00 3,914.26 1,967.00 1,967.00 1,967.00 G.O. Debt Service Totals: Page 95GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 301 General CIP Projects R1 Taxes 87,936.28 148,432.76 318-340-00 REET 1 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 319-800-00 Penalties on RE Excise Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 87,936.28 148,432.76 0.00 Taxes Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R29 Beginning Fund Balance 0.00 0.00 308-000-00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Beginning Fund Balance Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R3 Intergovernmental 0.00 0.00 334-003-01 State Grant-IAC Waterfront Imp 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-023-00 DNR Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-027-00 State Grant -IAC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 50,930.49 0.00 334-030-11 State Grants 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 660,461.76 334-069-00 State Grants -Other 0.00 36,000.00 0.00 0.00 0.00 0.00 0.00 50,930.49 660,461.76 0.00 Intergovernmental Totals: 0.00 36,000.00 0.00 0.00 0.00 0.00 R6 Miscellaneous Receipts 0.00 0.00 361-110-00 Investment Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 362-500-00 Long Term Rentals 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367-000-00 Donations 0.00 180.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Miscellaneous Receipts Totals: 0.00 180.00 0.00 0.00 0.00 0.00 R7 Non-Revenue Receipts 0.00 0.00 397-000-00 Residual Transfer - In 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Non-Revenue Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R8 Operating Transfers In 0.00 48,649.70 397-000-01 Ops Transfer - Gen Fund 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 48,649.70 0.00 Operating Transfers In Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R9 Other Financing Sources 0.00 0.00 381-100-00 Interfund Loan Proceeds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 138,866.77 857,544.22 0.00 36,180.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 96GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 910 Parks Capital R9 Other Financing Sources 0.00 0.00 381-100-00 Interfund Loan Receipts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 CAP Capital Expenditure 0.00 0.00 594-200-41 Profesional Services-GolfStudy 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-760-61 Land Acquisition- 0.00 0.00 0.00 0.00 0.00 0.00 0.00 191,248.42 127,814.54 594-760-63 Other Improvements- 25,000.00 25,500.00 0.00 25,000.00 0.00 0.00 0.00 0.00 0.00 594-760-64 Furniture, Machinery & Equip 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-761-63 Other Improvements-Golf Course 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-790-63 Wave View gallery 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-791-63 Other Improvements-Pool 0.00 0.00 0.00 0.00 0.00 0.00 0.00 191,248.42 127,814.54 25,000.00 Capital Expenditure Totals: 0.00 25,500.00 25,000.00 0.00 0.00 0.00 EXP Expenditure 0.00 0.00 594-100-91 Gen Fund O/H allocation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 18,764.54 0.00 594-190-91 G/F O/H Alloc 0.00 0.00 0.00 0.00 0.00 0.00 0.00 18,764.54 0.00 0.00 Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 210,012.96 127,814.54 25,000.00 25,500.00 EXPENDITURES TOTALS: 0.00 25,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 210,012.96 127,814.54 25,000.00 25,500.00 0.00 25,000.00 0.00 0.00 0.00 (210,012.96)(127,814.54)(25,000.00)(25,500.00)Parks Capital Totals: 0.00 (25,000.00) 0.00 0.00 0.00 Page 97GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 950 Civic District R3 Intergovernmental 86,444.91 0.00 333-970-39 FEMA Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12,846.49 0.00 334-018-00 FEMA State Military Dept Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 99,291.40 0.00 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R8 Operating Transfers In 181,852.83 202,066.11 397-000-08 08 Bond Proceeds Dwntwn 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-000-10 Bond proceeds 2010 0.00 0.00 0.00 0.00 0.00 0.00 0.00 181,852.83 202,066.11 0.00 Operating Transfers In Totals: 0.00 0.00 0.00 0.00 0.00 0.00 281,144.23 202,066.11 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 CAP Capital Expenditure 0.00 0.00 594-210-62 Cotton Bldg Remodel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 138,781.11 426,059.34 594-760-63 Other Improvements-Dwntwn Hist 0.00 33,000.00 0.00 0.00 0.00 0.00 0.00 138,781.11 426,059.34 0.00 Capital Expenditure Totals: 0.00 33,000.00 0.00 0.00 0.00 0.00 EXP Expenditure 13,878.11 0.00 594-100-91 Gen Fund O/H alloc (dwntwn) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 13,878.11 0.00 0.00 Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 152,659.22 426,059.34 0.00 33,000.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 281,144.23 202,066.11 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 152,659.22 426,059.34 0.00 33,000.00 0.00 0.00 0.00 0.00 0.00 128,485.01 (223,993.23) 0.00 (33,000.00)Civic District Totals: 0.00 0.00 0.00 0.00 0.00 Page 98GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 999 Gen Capital R3 Intergovernmental 0.00 83,085.51 331-159-29 Department of Interior NPS 0.00 89,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 331-830-50 FEMA Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 333-000-00 Indirect Federal Grant 0.00 0.00 0.00 0.00 0.00 100,000.00 100,000.00 327,322.73 60,516.03 333-970-47 FEMA Pre-Disaster Mitigation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-003-10 State grant Dept of Ecology 300,000.00 0.00 0.00 300,000.00 300,000.00 300,000.00 300,000.00 0.00 0.00 334-004-20 State Grant CTED 500,000.00 500,000.00 0.00 500,000.00 0.00 0.00 0.00 327,322.73 143,601.54 800,000.00 Intergovernmental Totals: 0.00 589,000.00 800,000.00 300,000.00 400,000.00 400,000.00 R6 Miscellaneous Receipts 83,810.03 0.00 367-000-01 Donations 0.00 180.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 369-900-00 Miscellaneous Revenue 0.00 0.00 0.00 0.00 0.00 0.00 0.00 83,810.03 0.00 0.00 Miscellaneous Receipts Totals: 0.00 180.00 0.00 0.00 0.00 0.00 R7 Non-Revenue Receipts 14,400.34 0.00 388-800-00 Prior Year correction 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14,400.34 0.00 0.00 Non-Revenue Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R8 Operating Transfers In 0.00 0.00 397-000-01 OPS Trfr In -REET 1 0.00 120,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-000-03 Transfer-in 2003 Bond 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-000-04 Tranfer In -Libray 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-000-05 Transfer In/REET 2 50,000.00 0.00 0.00 50,000.00 50,000.00 50,000.00 50,000.00 3,036.79 0.00 397-000-08 2008 Bond Ops Trfr 0.00 0.00 0.00 0.00 0.00 0.00 0.00 451,397.26 636,661.77 397-000-10 2010 Bond Ops Transfer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 454,434.05 636,661.77 50,000.00 Operating Transfers In Totals: 0.00 120,000.00 50,000.00 50,000.00 50,000.00 50,000.00 R9 Other Financing Sources 0.00 0.00 391-700-00 Short term financing 1,927,363.00 1,500,000.00 0.00 1,927,363.00 70,000.00 0.00 0.00 0.00 0.00 397-000-00 Transfer-In 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,927,363.00 Other Financing Sources Totals: 0.00 1,500,000.00 1,927,363.00 70,000.00 0.00 0.00 879,967.15 780,263.31 2,777,363.00 2,209,180.00 REVENUES TOTALS: 0.00 2,777,363.00 420,000.00 450,000.00 450,000.00 CAP Capital Expenditure 0.00 0.00 594-190-62 City Hall Remodel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 99GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 0.00 594-190-64 Machinery & Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-210-61 Land & Improvements-Police 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-210-62 Police Station Remodel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 679,136.59 107,031.97 594-720-62 Library Bldg & Improvements 0.00 159,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-730-62 Multipurps BLDG-MTN VW 2,727,363.00 0.00 0.00 2,727,363.00 0.00 0.00 0.00 0.00 0.00 594-760-61 Land 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-760-62 Buildings 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 134,462.99 594-760-63 Other Improvements 0.00 1,880,000.00 0.00 0.00 400,000.00 400,000.00 400,000.00 0.00 0.00 594-760-64 Furniture, Machinery & Equip 0.00 0.00 0.00 0.00 0.00 0.00 0.00 60,386.50 92,598.07 594-790-63 Other Improve, Culture & Rec 20,000.00 25,000.00 0.00 20,000.00 0.00 0.00 0.00 739,523.09 334,093.03 2,747,363.00 Capital Expenditure Totals: 0.00 2,064,000.00 2,747,363.00 400,000.00 400,000.00 400,000.00 DBT Debt Service 24,999.96 35,000.04 597-190-00 Operating Trfr-2003/4 Bond 0.00 0.00 0.00 0.00 0.00 0.00 0.00 28,077.96 27,500.00 597-190-55 Operating Tsfr-2002 Bond Pymnt 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,500.00 597-194-55 Ops trfer-out 2012 Bond 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 598-730-78 Intergovernmental Loans-Comm C 0.00 0.00 0.00 0.00 0.00 0.00 0.00 53,077.92 65,000.04 0.00 Debt Service Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EXP Expenditure 0.00 0.00 514-230-41 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 592-190-84 2003 Bond Issue Costs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 13,245.35 25,467.60 594-190-91 General Fund O/H Charges 25,000.00 42,602.00 0.00 25,000.00 40,456.00 40,716.00 40,716.00 0.00 0.00 594-200-41 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-300-41 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 105,880.71 69,284.98 594-320-91 Engineer Interfund Services 0.00 156,000.00 0.00 0.00 40,000.00 40,000.00 40,000.00 0.00 0.00 594-760-31 Office & Operating Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-760-41 County for Larry Scott Trail 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-760-45 Operating Rentals & Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-760-49 Miscellaneous 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-760-51 Intergovernmental Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 119,126.06 94,752.58 25,000.00 Expenditure Totals: 0.00 198,602.00 25,000.00 80,456.00 80,716.00 80,716.00 TRF Operating Transfer 0.00 0.00 597-000-00 Equity Transfer 2002 Bond 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 100GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 15,000.00 0.00 597-191-55 Operating Trfr 1999 Bond 0.00 0.00 0.00 0.00 0.00 0.00 0.00 31,922.04 0.00 597-192-55 Operating Trfr - 2005 Bond 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 20,000.04 597-193-55 Ops Trfr-put 2008 Bond 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 597-450-55 Interfund Subsidies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 46,922.04 20,000.04 0.00 Operating Transfer Totals: 0.00 0.00 0.00 0.00 0.00 0.00 958,649.11 513,845.69 2,772,363.00 2,262,602.00 EXPENDITURES TOTALS: 0.00 2,772,363.00 480,456.00 480,716.00 480,716.00 879,967.15 780,263.31 2,777,363.00 2,209,180.00 0.00 2,777,363.00 420,000.00 450,000.00 450,000.00 DEPT REVENUES DEPT EXPENSES 958,649.11 513,845.69 2,772,363.00 2,262,602.00 0.00 2,772,363.00 480,456.00 480,716.00 480,716.00 (78,681.96) 266,417.62 5,000.00 (53,422.00)Gen Capital Totals: 0.00 5,000.00 (60,456.00)(30,716.00)(30,716.00) Page 101GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 1,299,978.15 1,839,873.64 2,777,363.00 2,245,360.00 0.00 2,777,363.00 420,000.00 450,000.00 450,000.00 FUND REVENUES 1,321,321.29 1,067,719.57 2,797,363.00 2,321,102.00 0.00 2,797,363.00 480,456.00 480,716.00 480,716.00 FUND EXPENSES (21,343.14) 772,154.07 (20,000.00)(75,742.00) 0.00 (20,000.00)(60,456.00)(30,716.00)(30,716.00)General CIP Projects Totals: Page 102GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 304 Street Vacation Proceeds R8 Operating Transfers In 0.00 0.00 397-000-00 Equity Trfr Proceeds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Operating Transfers In Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R9 Other Financing Sources 0.00 0.00 395-110-00 Street Vacation Proceeds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 TRF Operating Transfer 0.00 0.00 597-000-00 Proceeds trfr-out 100,000.00 30,000.00 0.00 100,000.00 80,000.00 80,000.00 80,000.00 0.00 0.00 100,000.00 Operating Transfer Totals: 0.00 30,000.00 100,000.00 80,000.00 80,000.00 80,000.00 0.00 0.00 100,000.00 30,000.00 EXPENDITURES TOTALS: 0.00 100,000.00 80,000.00 80,000.00 80,000.00 Page 103GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES 0.00 0.00 100,000.00 30,000.00 0.00 100,000.00 80,000.00 80,000.00 80,000.00 FUND EXPENSES 0.00 0.00 (100,000.00)(30,000.00) 0.00 (100,000.00)(80,000.00)(80,000.00)(80,000.00)Street Vacation Proceeds Totals: Page 104GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 305 CIP Street R3 Intergovernmental 0.00 0.00 334-000-00 CIF Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-042-00 CIF Grant - Sims Signal 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-042-01 WSDOT(H-LP) Grant Sims Signal 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R6 Miscellaneous Receipts 0.00 0.00 361-110-00 Investment Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 369-900-00 Miscelleaneous Revenue 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R7 Non-Revenue Receipts 0.00 0.00 379-000-00 ROW proceeds trfr 0.00 30,000.00 0.00 0.00 80,000.00 80,000.00 80,000.00 0.00 0.00 0.00 Non-Revenue Receipts Totals: 0.00 30,000.00 0.00 80,000.00 80,000.00 80,000.00 0.00 0.00 0.00 30,000.00 REVENUES TOTALS: 0.00 0.00 80,000.00 80,000.00 80,000.00 TRF Operating Transfer 0.00 0.00 597-000-00 Ops trfr 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 597-000-05 2005 GO Bond trfr 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Operating Transfer Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 105GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 900 Upper Sims R3 Intergovernmental 0.00 1,007.51 333-202-05 WSDOT-STPUS Grant 310,000.00 330,000.00 0.00 310,000.00 770,000.00 770,000.00 770,000.00 0.00 0.00 334-000-00 PIF 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 339-202-05 ARRA Upper Sims 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,007.51 310,000.00 Intergovernmental Totals: 0.00 330,000.00 310,000.00 770,000.00 770,000.00 770,000.00 R6 Miscellaneous Receipts 0.00 0.00 367-120-00 Upper Sims Contributions 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 369-400-00 Judgements and Settlements 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R8 Operating Transfers In 0.00 0.00 397-000-08 08 Bond Trfr Upper Sims 0.00 0.00 0.00 0.00 0.00 0.00 0.00 172,675.82 8,016.47 397-000-10 2010 Bond Trfr Upper Sims 0.00 0.00 0.00 0.00 0.00 0.00 0.00 172,675.82 8,016.47 0.00 Operating Transfers In Totals: 0.00 0.00 0.00 0.00 0.00 0.00 172,675.82 9,023.98 310,000.00 330,000.00 REVENUES TOTALS: 0.00 310,000.00 770,000.00 770,000.00 770,000.00 CAP Capital Expenditure 0.00 0.00 595-200-61 Land-Upper Sims Strt Vacations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 595-300-41 Sims Way Profess Serv 0.00 0.00 0.00 0.00 0.00 0.00 0.00 67.00 0.00 595-300-61 ROW Acquisition 200,000.00 50,000.00 0.00 200,000.00 100,000.00 100,000.00 100,000.00 46,963.64 4,643.90 595-300-63 Roadway - Upper Sims 0.00 570,000.00 0.00 0.00 2,650,000.00 2,650,000.00 2,650,000.00 0.00 0.00 595-640-63 Sims Way Traffic Control Devic 0.00 0.00 0.00 0.00 0.00 0.00 0.00 47,030.64 4,643.90 200,000.00 Capital Expenditure Totals: 0.00 620,000.00 200,000.00 2,750,000.00 2,750,000.00 2,750,000.00 EXP Expenditure 1,310.43 0.00 594-190-91 G/F Overhead allocation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,310.43 0.00 0.00 Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 48,341.07 4,643.90 200,000.00 620,000.00 EXPENDITURES TOTALS: 0.00 200,000.00 2,750,000.00 2,750,000.00 2,750,000.00 Page 106GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 172,675.82 9,023.98 310,000.00 330,000.00 0.00 310,000.00 770,000.00 770,000.00 770,000.00 DEPT REVENUES DEPT EXPENSES 48,341.07 4,643.90 200,000.00 620,000.00 0.00 200,000.00 2,750,000.00 2,750,000.00 2,750,000.00 124,334.75 4,380.08 110,000.00 (290,000.00)Upper Sims Totals: 0.00 110,000.00 (1,980,000.00)(1,980,000.00)(1,980,000.00) Page 107GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 905 Street Capital R1 Taxes 86,593.49 146,932.36 318-350-00 REET 2 0.00 0.00 0.00 0.00 0.00 0.00 0.00 86,593.49 146,932.36 0.00 Taxes Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R3 Intergovernmental 0.00 0.00 333-000-00 Federal Grants -Indirect 0.00 0.00 0.00 0.00 0.00 0.00 0.00 129,523.80 168,074.64 333-200-20 IndirectFed Hwy Admin Grant/DO 0.00 160,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-000-00 CIF Grant 0.00 0.00 0.00 0.00 497,000.00 497,000.00 497,000.00 0.00 214,687.16 334-038-00 TIB Grants-State 987,000.00 408,000.00 0.00 987,000.00 2,140,000.00 2,140,000.00 2,140,000.00 0.00 0.00 334-042-00 CIF Grant Sims 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-064-63 WSDOT State Grant 139,000.00 0.00 0.00 139,000.00 139,000.00 139,000.00 139,000.00 0.00 0.00 338-580-00 Planning Ft Worden Transpo Pl 0.00 0.00 0.00 0.00 0.00 0.00 0.00 129,523.80 382,761.80 1,126,000.00 Intergovernmental Totals: 0.00 568,000.00 1,126,000.00 2,776,000.00 2,776,000.00 2,776,000.00 R6 Miscellaneous Receipts 0.00 0.00 361-110-00 Investment Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 362-900-00 Rental Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 143,389.67 367-120-00 Private Donations/Contribution 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 143,389.67 0.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R7 Non-Revenue Receipts 0.00 0.00 388-800-00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 391-800-03 PWTF -2003 Transportation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Non-Revenue Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R8 Operating Transfers In 0.00 9,999.96 397-000-00 Street CIP Oper Trfr 10,000.00 10,000.00 0.00 10,000.00 10,000.00 10,000.00 10,000.00 0.00 0.00 397-000-01 Ops Trfr - Corra Memorial 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-000-02 Street Vacation Proceeds Tfr 100,000.00 0.00 0.00 100,000.00 0.00 0.00 0.00 0.00 0.00 397-000-03 REET #2 Trfr-In 50,000.00 0.00 0.00 50,000.00 80,000.00 80,000.00 80,000.00 0.00 (16,573.07)397-000-08 2008 Bond Ops Trfr 0.00 0.00 0.00 0.00 0.00 0.00 0.00 74,088.33 123,975.37 397-000-10 2010 Bond Trfr - In 0.00 0.00 0.00 0.00 0.00 0.00 0.00 74,088.33 117,402.26 160,000.00 Operating Transfers In Totals: 0.00 10,000.00 160,000.00 90,000.00 90,000.00 90,000.00 R9 Other Financing Sources 0.00 0.00 391-800-00 PWTF Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 108GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 0.00 395-110-00 Sale of Fixed Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 290,205.62 790,486.09 1,286,000.00 578,000.00 REVENUES TOTALS: 0.00 1,286,000.00 2,866,000.00 2,866,000.00 2,866,000.00 CAP Capital Expenditure 0.00 0.00 595-200-61 Land- Street Vacations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 595-300-41 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 142,210.50 595-300-63 Other Improvements-Roadway 500,000.00 0.00 0.00 500,000.00 0.00 0.00 0.00 218,326.35 349,911.65 595-610-63 Other Improvements-Sidewalks 676,000.00 84,000.00 0.00 676,000.00 706,000.00 706,000.00 706,000.00 9.72 0.00 595-620-63 Pathways/Walkways 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 595-640-63 Traffic Control Devices 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 595-650-41 Parking Plan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 595-700-63 Streetscape 0.00 0.00 0.00 0.00 0.00 0.00 0.00 218,336.07 492,122.15 1,176,000.00 Capital Expenditure Totals: 0.00 84,000.00 1,176,000.00 706,000.00 706,000.00 706,000.00 EXP Expenditure 0.00 (84,756.65)588-800-00 prior year corrections 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,274.14 375.24 594-190-91 G/F Overhead allocation 0.00 81,776.00 0.00 0.00 21,976.00 21,976.00 21,976.00 0.00 0.00 595-300-31 Office & Operating Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 598-190-51 Intergovernmental Svc - OMWBE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,274.14 (84,381.41) 0.00 Expenditure Totals: 0.00 81,776.00 0.00 21,976.00 21,976.00 21,976.00 222,610.21 407,740.74 1,176,000.00 165,776.00 EXPENDITURES TOTALS: 0.00 1,176,000.00 727,976.00 727,976.00 727,976.00 290,205.62 790,486.09 1,286,000.00 578,000.00 0.00 1,286,000.00 2,866,000.00 2,866,000.00 2,866,000.00 DEPT REVENUES DEPT EXPENSES 222,610.21 407,740.74 1,176,000.00 165,776.00 0.00 1,176,000.00 727,976.00 727,976.00 727,976.00 67,595.41 382,745.35 110,000.00 412,224.00 Street Capital Totals: 0.00 110,000.00 2,138,024.00 2,138,024.00 2,138,024.00 Page 109GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 950 Civic District R3 Intergovernmental 0.00 0.00 333-202-05 TCSP-WSDOT Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,768,463.62 39,545.09 333-970-39 FEMA Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-000-00 PIF - Downtown 0.00 0.00 0.00 0.00 0.00 0.00 0.00 61,800.00 0.00 334-042-00 Pub Wrks Board-Dept. of Commer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,830,263.62 39,545.09 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R6 Miscellaneous Receipts 294,743.91 6,590.84 334-018-00 FEMA Military Dept 0.00 0.00 0.00 0.00 0.00 0.00 0.00 294,743.91 6,590.84 0.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R8 Operating Transfers In (51,343.02) 16,573.07 397-000-08 2008 Bond Ops Trfr 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,619,583.88 (121,760.89)397-000-10 2010 Bond Ops Trfr - Downtown 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,568,240.86 (105,187.82) 0.00 Operating Transfers In Totals: 0.00 0.00 0.00 0.00 0.00 0.00 3,693,248.39 (59,051.89) 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 CAP Capital Expenditure 2,846,537.94 7,096.90 595-610-63 Sidewalks - Dwntwn Historic 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,289.00 0.00 595-700-63 Streetscape-Dwntwn 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,848,826.94 7,096.90 0.00 Capital Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EXP Expenditure 124,951.07 0.00 594-190-91 G/F overhead allocation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 124,951.07 0.00 0.00 Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 2,973,778.01 7,096.90 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 3,693,248.39 (59,051.89) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 2,973,778.01 7,096.90 0.00 0.00 0.00 0.00 0.00 0.00 0.00 719,470.38 (66,148.79) 0.00 0.00 Civic District Totals: 0.00 0.00 0.00 0.00 0.00 Page 110GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 999 Gen Capital R6 Miscellaneous Receipts 0.00 405.60 379-000-00 Private Contributions 0.00 3,900.00 0.00 0.00 0.00 0.00 0.00 0.00 405.60 0.00 Miscellaneous Receipts Totals: 0.00 3,900.00 0.00 0.00 0.00 0.00 0.00 405.60 0.00 3,900.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 CAP Capital Expenditure 307,066.88 116,765.68 595-320-91 Engineering Interfund PM Serv 220,000.00 129,500.00 0.00 220,000.00 340,000.00 340,000.00 340,000.00 307,066.88 116,765.68 220,000.00 Capital Expenditure Totals: 0.00 129,500.00 220,000.00 340,000.00 340,000.00 340,000.00 EXP Expenditure 0.00 0.00 581-200-79 Interfund Loan Repayment-Princ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 581-200-82 Interfund Loan Interest Exp 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 TRF Operating Transfer 99,999.96 60,000.00 597-760-99 Ops Trfr (Debt Serv) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 99,999.96 60,000.00 0.00 Operating Transfer Totals: 0.00 0.00 0.00 0.00 0.00 0.00 407,066.84 176,765.68 220,000.00 129,500.00 EXPENDITURES TOTALS: 0.00 220,000.00 340,000.00 340,000.00 340,000.00 0.00 405.60 0.00 3,900.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 407,066.84 176,765.68 220,000.00 129,500.00 0.00 220,000.00 340,000.00 340,000.00 340,000.00 (407,066.84)(176,360.08)(220,000.00)(125,600.00)Gen Capital Totals: 0.00 (220,000.00)(340,000.00)(340,000.00)(340,000.00) Page 111GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 4,156,129.83 740,863.78 1,596,000.00 941,900.00 0.00 1,596,000.00 3,716,000.00 3,716,000.00 3,716,000.00 FUND REVENUES 3,651,796.13 596,247.22 1,596,000.00 915,276.00 0.00 1,596,000.00 3,817,976.00 3,817,976.00 3,817,976.00 FUND EXPENSES 504,333.70 144,616.56 0.00 26,624.00 0.00 0.00 (101,976.00)(101,976.00)(101,976.00)CIP Street Totals: Page 112GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 308 2008 GO Bond Proceeds R6 Miscellaneous Receipts 252.26 112.57 361-110-00 Investment Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 252.26 112.57 0.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R9 Other Financing Sources 0.00 0.00 391-100-00 2008 Bond Proceeds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 252.26 112.57 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 DBT Debt Service 0.00 0.00 581-200-79 Interfund Loan Repayment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 592-000-82 Interfund Loan Pymnt Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Debt Service Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EXP Expenditure 0.00 0.00 592-190-84 Debt Issue Costs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 TRF Operating Transfer 134,151.30 117,309.46 597-000-08 Operating Transfer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 134,151.30 117,309.46 0.00 Operating Transfer Totals: 0.00 0.00 0.00 0.00 0.00 0.00 134,151.30 117,309.46 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 113GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 252.26 112.57 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES 134,151.30 117,309.46 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES (133,899.04)(117,196.89) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2008 GO Bond Proceeds Totals: Page 114GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 310 2010 GO Bond Proceeds R29 Beginning Fund Balance 0.00 0.00 308-000-00 Beginning Fund Balance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Beginning Fund Balance Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R6 Miscellaneous Receipts 2,789.99 556.75 361-110-00 Investment Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,789.99 556.75 0.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R9 Other Financing Sources 0.00 0.00 391-100-00 Bond Proceeds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 392-000-00 Premium on Bonds sold 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 2,789.99 556.75 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 EXP Expenditure 0.00 0.00 592-190-84 Debt Issue Costs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 TRF Operating Transfer 2,317,140.59 731,649.37 597-000-10 Operating Transfer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,317,140.59 731,649.37 0.00 Operating Transfer Totals: 0.00 0.00 0.00 0.00 0.00 0.00 2,317,140.59 731,649.37 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 115GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 2,789.99 556.75 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES 2,317,140.59 731,649.37 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES (2,314,350.60)(731,092.62) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2010 GO Bond Proceeds Totals: Page 116GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 350 (No Description) 900 Upper Sims R3 Intergovernmental 0.00 0.00 334-000-00 PIF 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Upper Sims Totals: 0.00 0.00 0.00 0.00 0.00 Page 117GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (No Description) Totals: Page 118GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 371 (No Description) R9 Other Financing Sources 0.00 0.00 395-100-00 Sale of Capital Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 119GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 999 Gen Capital TRF Operating Transfer 0.00 0.00 597-000-00 Transfer - out 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Operating Transfer Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Gen Capital Totals: 0.00 0.00 0.00 0.00 0.00 Page 120GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (No Description) Totals: Page 121GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 411 Water Sewer Fund R2 Licenses and Permits 0.00 0.00 322-100-00 Licenses & Permits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 322-400-00 Development Permit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 900.00 250.00 322-900-00 Licenses & Permits - Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 900.00 250.00 0.00 Licenses and Permits Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R3 Intergovernmental 0.00 0.00 334-003-10 DOE grant 38,000.00 4,661.00 0.00 38,000.00 38,000.00 38,000.00 38,000.00 0.00 0.00 391-800-10 Intergov'tal Loan Proc-02SRF 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 38,000.00 Intergovernmental Totals: 0.00 4,661.00 38,000.00 38,000.00 38,000.00 38,000.00 R4 Charges for Services 0.00 0.00 341-500-00 Maps and Publications 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 341-600-00 Photocopying 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 342-400-00 Protective Inspection Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,632,596.55 1,832,544.30 343-400-00 Water Sales 1,950,000.00 1,950,000.00 0.00 1,950,000.00 2,008,500.00 2,008,500.00 2,008,500.00 21,110.00 16,615.00 343-400-10 Water Taps 20,000.00 20,000.00 0.00 20,000.00 20,600.00 20,600.00 20,600.00 0.00 0.00 343-400-20 Emergency Reserve 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 343-400-90 Water Sales Tri-Area 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,246,805.18 2,264,312.00 343-600-00 Sewer Service Charges 2,280,000.00 2,280,000.00 0.00 2,280,000.00 2,291,400.00 2,291,400.00 2,291,400.00 55,384.83 59,511.75 343-600-10 Septic Discharge Fees 55,000.00 55,000.00 0.00 55,000.00 55,275.00 55,275.00 55,275.00 3,971.00 682.10 343-800-00 Other Utility Fees & Charges 2,122.83 2,123.00 0.00 2,122.83 2,122.83 2,122.83 2,122.83 25,178.95 23,351.44 343-800-10 Biosolids Compost Fees 22,000.00 22,000.00 0.00 22,000.00 22,000.00 22,000.00 22,000.00 59,162.03 62,851.13 343-800-11 Yard Waste Fees 58,000.00 58,000.00 0.00 58,000.00 60,000.00 60,000.00 60,000.00 2,015.44 2,709.28 343-800-20 Wholesale Biosolids Composting 2,600.00 2,600.00 0.00 2,600.00 2,600.00 2,600.00 2,600.00 0.00 0.00 345-810-00 Staff Time Chgs (Finance) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 349-140-00 Budgeting, Actg & Cons 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,046,223.98 4,262,577.00 4,389,722.83 Charges for Services Totals: 0.00 4,389,723.00 4,389,722.83 4,462,497.83 4,462,497.83 4,462,497.83 R6 Miscellaneous Receipts 946.49 1,164.11 361-110-00 Investment Interest 2,417.30 2,417.00 0.00 2,417.30 2,417.30 2,417.30 2,417.30 44,882.98 40,663.89 362-500-00 Long term rents/leases 44,000.00 44,000.00 0.00 44,000.00 44,000.00 44,000.00 44,000.00 331.17 1,562.64 369-900-00 Misc Revenue Water/Sewer 1,000.00 1,000.00 0.00 1,000.00 1,000.00 1,000.00 1,000.00 46,160.64 43,390.64 47,417.30 Miscellaneous Receipts Totals: 0.00 47,417.00 47,417.30 47,417.30 47,417.30 47,417.30 Page 122GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 R7 Non-Revenue Receipts 0.00 0.00 386-200-00 Biosolids Sales Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 388-800-00 Prior Year Corrections 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 389-000-00 Non-Revenue 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,219.20 2,821.00 389-000-20 W/S Pay-Back Collections 12,014.15 12,014.00 0.00 12,014.15 12,014.15 12,014.15 12,014.15 8,219.20 2,821.00 12,014.15 Non-Revenue Receipts Totals: 0.00 12,014.00 12,014.15 12,014.15 12,014.15 12,014.15 R8 Operating Transfers In 0.00 56,561.55 395-200-00 Insurance Proceeds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 100,000.00 25,000.00 397-000-00 Ops Trfr -PT Maint St 0.00 25,000.00 0.00 0.00 25,000.00 25,000.00 25,000.00 0.00 0.00 397-340-00 Operating Trfrs SDC Water 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-340-01 Residual Equity Trfr- SDC Wtr 0.00 0.00 0.00 0.00 0.00 0.00 0.00 71,054.83 5,627.18 397-340-10 Transfers in Bond 424 Reserves 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-350-00 Operating Transfers SDC-Sewer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-350-01 Residual Equity Trfr-SDC Sewer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-350-10 Operating Transfers -In (PWTF) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-800-00 1998 PWTF Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 171,054.83 87,188.73 0.00 Operating Transfers In Totals: 0.00 25,000.00 0.00 25,000.00 25,000.00 25,000.00 R9 Other Financing Sources 2,000.00 1,575.00 395-100-00 Sale of Fixed Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-350-92 Bond Fund Reserve Proceeds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,000.00 1,575.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 4,274,558.65 4,397,802.37 4,487,154.28 4,478,815.00 REVENUES TOTALS: 0.00 4,487,154.28 4,584,929.28 4,584,929.28 4,584,929.28 Page 123GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 042 Utility Billing CAP Capital Expenditure 0.00 0.00 594-140-64 Machinery & Equipment 3,000.00 3,000.00 0.00 3,000.00 3,000.00 3,000.00 3,000.00 0.00 0.00 594-340-62 Bldg Improvements 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,000.00 Capital Expenditure Totals: 0.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 EPR Payroll Expense 229,004.10 188,160.89 514-230-11 Salaries & Wages 209,675.00 201,100.00 0.00 209,675.00 206,826.00 206,286.00 206,286.00 19.43 41.57 514-230-12 Overtime 2,000.00 0.00 0.00 2,000.00 2,000.00 2,000.00 2,000.00 17,000.07 13,903.37 514-230-21 Social Security 16,040.00 15,384.00 0.00 16,040.00 15,781.00 15,781.00 15,781.00 16,709.02 13,099.52 514-230-22 Retirement 19,311.00 18,521.00 0.00 19,311.00 20,845.00 20,733.00 20,733.00 56,841.98 50,839.31 514-230-23 Medical Insurance 56,973.00 53,873.00 0.00 56,973.00 57,675.00 62,095.00 62,095.00 859.40 648.89 514-230-24 Industrial Insurance 951.00 895.00 0.00 951.00 1,931.00 1,931.00 1,931.00 1,068.31 11,546.80 514-230-25 Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 675.37 379.32 514-230-27 Life/AD&D/LTD Benefits 472.00 650.00 0.00 472.00 613.00 613.00 613.00 225.36 109.78 514-230-28 Misc Personnel Benefits 187.00 0.00 0.00 187.00 163.00 163.00 163.00 1,604.38 1,239.74 514-230-29 Pension Benefits 1,401.00 1,401.00 0.00 1,401.00 1,401.00 1,401.00 1,401.00 324,007.42 279,969.19 307,010.00 Payroll Expense Totals: 0.00 291,824.00 307,010.00 307,235.00 311,003.00 311,003.00 EXP Expenditure 0.00 0.00 514-100-91 General Fund O/H 40,227.00 41,137.00 0.00 40,227.00 35,874.00 35,874.00 35,874.00 8,968.70 8,746.68 514-230-31 Office & Operating Supplies 10,000.00 7,000.00 0.00 10,000.00 10,000.00 10,000.00 10,000.00 0.00 0.00 514-230-35 Small Tools & Equipment 250.00 0.00 0.00 250.00 250.00 250.00 250.00 28,038.78 44,888.71 514-230-41 Professional Services 40,628.00 40,628.00 0.00 40,628.00 40,628.00 40,628.00 40,628.00 22,294.10 23,346.15 514-230-42 Communication 25,000.00 25,000.00 0.00 25,000.00 25,000.00 25,000.00 25,000.00 1,910.74 396.16 514-230-43 Travel 3,000.00 1,000.00 0.00 3,000.00 3,000.00 3,000.00 3,000.00 0.00 0.00 514-230-44 Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,765.81 (1,451.66)514-230-45 Operating Rentals & Leases 4,500.00 4,500.00 0.00 4,500.00 4,500.00 4,500.00 4,500.00 6,999.66 7,371.00 514-230-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 514-230-47 Public Utility Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15,108.11 17,829.12 514-230-48 Repairs and Maintenance 18,000.00 18,000.00 0.00 18,000.00 18,000.00 18,000.00 18,000.00 2,578.59 1,733.03 514-230-49 Miscellaneous 3,200.00 3,200.00 0.00 3,200.00 3,200.00 3,200.00 3,200.00 9,096.64 12,832.25 514-230-51 Intergovernmental Prof Serv 13,500.00 14,000.00 0.00 13,500.00 13,500.00 13,500.00 13,500.00 63,039.60 15,697.68 514-230-91 Interfund Services - Personnel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,525.96 5,163.00 514-230-95 Equipment Rental- IT Ssytems 7,322.00 7,322.00 0.00 7,322.00 7,322.00 7,322.00 7,322.00 Page 124GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 0.00 517-070-90 Unemployment Self-Insurance 5,000.00 3,750.00 0.00 5,000.00 0.00 0.00 0.00 0.00 0.00 589-000-01 Refundable Deposit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,433.11 7,203.33 589-000-02 Bad Debt Expense 2,000.00 4,200.00 0.00 2,000.00 2,000.00 2,000.00 2,000.00 172,759.80 143,755.45 172,627.00 Expenditure Totals: 0.00 169,737.00 172,627.00 163,274.00 163,274.00 163,274.00 496,767.22 423,724.64 482,637.00 464,561.00 EXPENDITURES TOTALS: 0.00 482,637.00 473,509.00 477,277.00 477,277.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 496,767.22 423,724.64 482,637.00 464,561.00 0.00 482,637.00 473,509.00 477,277.00 477,277.00 (496,767.22)(423,724.64)(482,637.00)(464,561.00)Utility Billing Totals: 0.00 (482,637.00)(473,509.00)(477,277.00)(477,277.00) Page 125GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 403 Water Dist Operations CAP Capital Expenditure 4,055.36 61,819.52 594-340-63 Other Improvements 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,435.00 1,549.42 594-340-64 Machinery & Equipment 55,000.00 0.00 0.00 55,000.00 55,000.00 55,000.00 55,000.00 5,490.36 63,368.94 55,000.00 Capital Expenditure Totals: 0.00 0.00 55,000.00 55,000.00 55,000.00 55,000.00 DBT Debt Service 66,701.90 119,333.48 592-340-78 Long Term Debt Princ 2002 PWTF 66,965.58 66,966.00 0.00 66,965.58 116,159.00 116,159.00 116,159.00 3,668.60 4,801.79 592-340-83 Long Term Debt- Int 2002 PWTF 3,002.00 3,002.00 0.00 3,002.00 5,675.72 5,675.72 5,675.72 21,500.04 21,500.04 597-340-55 Interfund Subsidies-78 Bond 0.00 0.00 0.00 0.00 0.00 0.00 0.00 91,870.54 145,635.31 69,967.58 Debt Service Totals: 0.00 69,968.00 69,967.58 121,834.72 121,834.72 121,834.72 EPR Payroll Expense 304,281.68 308,714.94 534-500-11 Salaries & Wages 306,266.00 305,110.00 0.00 306,266.00 312,793.00 311,456.00 311,456.00 8,984.64 12,994.43 534-500-12 Overtime 15,000.00 15,000.00 0.00 15,000.00 15,000.00 15,000.00 15,000.00 23,964.85 24,443.88 534-500-21 Social Security 23,429.00 23,341.00 0.00 23,429.00 23,826.00 23,826.00 23,826.00 22,340.31 26,088.95 534-500-22 Retirement 28,207.00 28,101.00 0.00 28,207.00 31,449.00 32,786.00 32,786.00 65,239.00 78,939.07 534-500-23 Medical Insurance 79,748.00 79,748.00 0.00 79,748.00 79,748.00 79,748.00 79,748.00 6,076.48 6,510.30 534-500-24 Industrial Insurance 8,301.00 8,270.00 0.00 8,301.00 8,883.00 8,883.00 8,883.00 1,119.92 880.43 534-500-25 Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 734.85 837.47 534-500-26 Uniforms 1,000.00 700.00 0.00 1,000.00 1,000.00 1,000.00 1,000.00 98.75 0.00 534-500-27 Life/AD&D/LTD Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,705.12 2,601.92 534-500-29 Pension Benefits 2,595.00 2,595.00 0.00 2,595.00 2,595.00 2,595.00 2,595.00 435,545.60 462,011.39 464,546.00 Payroll Expense Totals: 0.00 462,865.00 464,546.00 475,294.00 475,294.00 475,294.00 EXP Expenditure 96,971.27 60,365.20 534-100-53 External Taxes 75,000.00 75,000.00 0.00 75,000.00 75,000.00 75,000.00 75,000.00 2,904.22 4,693.13 534-100-54 Interfund Taxes 15,000.00 15,000.00 0.00 15,000.00 15,000.00 15,000.00 15,000.00 112,460.28 0.00 534-100-91 O/H Charges 74,967.75 76,638.00 0.00 74,967.75 81,984.00 81,984.00 81,984.00 76,879.80 86,642.88 534-101-91 PW Admin O/H Chrgs 86,642.83 97,855.00 0.00 86,642.83 86,642.83 88,925.00 83,725.00 3,321.99 0.00 534-200-41 Contract Engineering 0.00 0.00 0.00 0.00 0.00 0.00 0.00 37,238.72 63,469.42 534-500-31 Office & Operating Supplies 63,000.00 63,000.00 0.00 63,000.00 63,000.00 63,000.00 63,000.00 0.00 0.00 534-500-32 Fuel Consumed 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,003.10 2,304.89 534-500-35 Small Tools & Minor Equip 5,000.00 6,000.00 0.00 5,000.00 5,000.00 5,000.00 5,000.00 3,394.71 0.00 534-500-41 Professional Services 5,000.00 1,000.00 0.00 5,000.00 5,000.00 5,000.00 5,000.00 Page 126GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 3,200.08 3,084.09 534-500-42 Communication 3,000.00 3,000.00 0.00 3,000.00 3,000.00 3,000.00 3,000.00 0.00 0.00 534-500-43 Travel 3,000.00 1,000.00 0.00 3,000.00 3,000.00 3,000.00 3,000.00 290.40 0.00 534-500-44 Advertising 280.00 0.00 0.00 280.00 280.00 280.00 280.00 874.89 813.01 534-500-45 Operating Rentals & Leases 0.00 1,000.00 0.00 0.00 0.00 0.00 0.00 16,892.96 17,355.18 534-500-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,451.27 5,406.90 534-500-47 Public Utility Services 7,000.00 7,000.00 0.00 7,000.00 7,000.00 7,000.00 7,000.00 4,453.97 1,923.61 534-500-48 Repairs & Maintenance 3,762.10 3,762.00 0.00 3,762.10 3,762.10 3,762.10 3,762.10 3,235.37 4,536.37 534-500-49 Miscellaneous 5,000.00 5,000.00 0.00 5,000.00 5,000.00 5,000.00 5,000.00 0.00 952.81 534-500-51 Intergovernmental Prof Serv 0.00 14,000.00 0.00 0.00 0.00 0.00 0.00 69,567.00 66,164.04 534-500-95 Equipment Rental 35,355.00 35,355.00 0.00 35,355.00 35,355.00 35,355.00 35,355.00 0.00 0.00 534-501-95 Equipment Rental -IT Systems 3,493.00 3,493.00 0.00 3,493.00 3,493.00 3,493.00 3,493.00 54,166.62 49,999.99 534-900-49 Maint St contrib 50,000.00 50,000.00 0.00 50,000.00 50,000.00 50,000.00 50,000.00 0.00 0.00 589-000-49 LATECOMER PAYBACK 7,043.88 7,044.00 0.00 7,043.88 7,043.88 7,043.88 7,043.88 497,306.65 367,711.52 442,544.56 Expenditure Totals: 0.00 465,147.00 442,544.56 449,560.81 451,842.98 446,642.98 TRF Operating Transfer 100,206.37 233,562.56 597-340-00 Operating Trfr - CIP W/S 0.00 130,000.00 0.00 0.00 120,000.00 120,000.00 120,000.00 50,000.00 50,000.00 597-340-01 Operating Tfr -Tran Line Fun 50,000.00 50,000.00 0.00 50,000.00 50,000.00 50,000.00 50,000.00 0.00 0.00 597-411-00 Transfer Out- BCD Spec Proj 0.00 0.00 0.00 0.00 0.00 0.00 0.00 150,206.37 283,562.56 50,000.00 Operating Transfer Totals: 0.00 180,000.00 50,000.00 170,000.00 170,000.00 170,000.00 1,180,419.52 1,322,289.72 1,082,058.14 1,177,980.00 EXPENDITURES TOTALS: 0.00 1,082,058.14 1,271,689.53 1,273,971.70 1,268,771.70 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 1,180,419.52 1,322,289.72 1,082,058.14 1,177,980.00 0.00 1,082,058.14 1,271,689.53 1,273,971.70 1,268,771.70 (1,180,419.52)(1,322,289.72)(1,082,058.14)(1,177,980.00)Water Dist Operations Totals: 0.00 (1,082,058.14)(1,271,689.53)(1,273,971.70)(1,268,771.70) Page 127GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 404 Water Quality Operations R3 Intergovernmental 0.00 6,269.07 333-664-68 EPA DOH Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,269.07 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,269.07 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 CAP Capital Expenditure 0.00 0.00 594-340-64 Machinery & Equipment 6,000.00 0.00 0.00 6,000.00 6,000.00 6,000.00 6,000.00 0.00 0.00 6,000.00 Capital Expenditure Totals: 0.00 0.00 6,000.00 6,000.00 6,000.00 6,000.00 DBT Debt Service 44,718.02 58,872.61 591-340-78 Principal - 1998 PWTF Loan 65,457.00 65,457.00 0.00 65,457.00 44,718.02 44,718.02 44,718.02 3,130.26 3,672.92 592-340-83 Int on Long-Term Ext Dbt 98 PW 4,098.00 4,098.00 0.00 4,098.00 1,788.72 1,788.72 1,788.72 0.00 0.00 597-340-55 Interfund Subsidies-98 Bond 0.00 0.00 0.00 0.00 0.00 0.00 0.00 47,848.28 62,545.53 69,555.00 Debt Service Totals: 0.00 69,555.00 69,555.00 46,506.74 46,506.74 46,506.74 EPR Payroll Expense 44,483.84 31,761.52 534-800-11 Salaries & Wages 77,953.50 77,903.00 0.00 77,953.50 82,836.00 82,844.00 82,844.00 615.77 817.78 534-800-12 Overtime 1,000.00 1,000.00 0.00 1,000.00 1,000.00 1,000.00 1,000.00 3,348.65 2,405.09 534-800-21 Social Security 5,963.44 5,960.00 0.00 5,963.44 6,337.00 6,337.00 6,337.00 2,905.73 2,651.36 534-800-22 Retirement 7,180.00 7,175.00 0.00 7,180.00 8,371.00 8,371.00 8,371.00 8,605.74 8,566.79 534-800-23 Medical Insurance 24,399.00 24,399.00 0.00 24,399.00 24,970.00 24,970.00 24,970.00 704.98 653.15 534-800-24 Industrial Insurance 2,484.07 2,480.00 0.00 2,484.07 2,665.00 2,665.00 2,665.00 254.50 119.89 534-800-26 Uniforms 300.00 300.00 0.00 300.00 300.00 300.00 300.00 206.03 117.88 534-800-27 Life/AD&D/LTD Benefits 137.00 180.00 0.00 137.00 133.00 133.00 133.00 120.37 49.78 534-800-28 Misc Personnel Benefits 50.00 75.00 0.00 50.00 50.00 50.00 50.00 129.79 129.80 534-800-29 Pension Benefits 649.00 650.00 0.00 649.00 649.00 649.00 649.00 61,375.40 47,273.04 120,116.01 Payroll Expense Totals: 0.00 120,122.00 120,116.01 127,311.00 127,319.00 127,319.00 EXP Expenditure 80,750.08 105,098.75 534-800-31 Office & Operating Supplies 75,000.00 70,000.00 0.00 75,000.00 75,000.00 75,000.00 75,000.00 0.00 0.00 534-800-32 Fuel Consumed 100.00 0.00 0.00 100.00 100.00 100.00 100.00 1,116.41 3.86 534-800-35 Small Tools & Minor Equip 1,000.00 1,000.00 0.00 1,000.00 1,000.00 1,000.00 1,000.00 6,102.85 15,945.35 534-800-41 Professional Services 32,200.00 15,000.00 0.00 32,200.00 32,200.00 32,200.00 32,200.00 5,507.66 5,600.37 534-800-42 Communication 7,675.00 7,675.00 0.00 7,675.00 7,675.00 7,675.00 7,675.00 Page 128GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 251.30 84.08 534-800-43 Travel 750.00 1,500.00 0.00 750.00 750.00 750.00 750.00 0.00 390.00 534-800-44 Advertising 1,000.00 100.00 0.00 1,000.00 1,000.00 1,000.00 1,000.00 0.00 3,377.74 534-800-45 Operating Rentals & Leases 100.00 0.00 0.00 100.00 100.00 100.00 100.00 18,041.56 18,040.96 534-800-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7,413.60 8,205.27 534-800-47 Public Utility Services 13,000.00 13,000.00 0.00 13,000.00 13,000.00 13,000.00 13,000.00 6,414.63 3,951.35 534-800-48 Repairs & Maintenance 40,000.00 10,000.00 0.00 40,000.00 40,000.00 40,000.00 40,000.00 18,049.07 24,795.57 534-800-49 Miscellaneous 41,600.00 22,500.00 0.00 41,600.00 41,600.00 41,600.00 41,600.00 15,006.00 13,948.00 534-800-51 Intergovernmental Prof Serv 24,000.00 24,000.00 0.00 24,000.00 24,000.00 24,000.00 24,000.00 21,012.00 16,209.00 534-800-95 Equipment Rental 17,071.00 17,071.00 0.00 17,071.00 17,071.00 17,071.00 17,071.00 34,110.60 0.00 534-801-91 Gen FUnd O/H charges 43,221.33 44,185.00 0.00 43,221.33 47,266.00 47,266.00 47,266.00 0.00 0.00 534-802-95 Equipment Rental -IT Systems 3,773.00 3,773.00 0.00 3,773.00 3,773.00 3,773.00 3,773.00 213,775.76 215,650.30 300,490.33 Expenditure Totals: 0.00 229,804.00 300,490.33 304,535.00 304,535.00 304,535.00 322,999.44 325,468.87 496,161.34 419,481.00 EXPENDITURES TOTALS: 0.00 496,161.34 484,352.74 484,360.74 484,360.74 0.00 6,269.07 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 322,999.44 325,468.87 496,161.34 419,481.00 0.00 496,161.34 484,352.74 484,360.74 484,360.74 (322,999.44)(319,199.80)(496,161.34)(419,481.00)Water Quality Operations Totals: 0.00 (496,161.34)(484,352.74)(484,360.74)(484,360.74) Page 129GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 405 Wastewater Treatment Operation CAP Capital Expenditure 13,869.39 0.00 594-350-64 Machinery & Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 13,869.39 0.00 0.00 Capital Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 DBT Debt Service 0.00 0.00 597-350-55 Interfund Subsidies-98 Bond 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Debt Service Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EPR Payroll Expense 195,532.84 196,312.96 535-800-11 Salaries & Wages 210,940.00 210,521.00 0.00 210,940.00 216,592.00 215,131.00 215,131.00 1,843.64 1,622.39 535-800-12 Overtime 1,000.00 2,500.00 0.00 1,000.00 1,000.00 1,000.00 1,000.00 14,831.79 14,790.84 535-800-21 Social Security 16,137.00 16,084.00 0.00 16,137.00 16,405.00 16,458.00 16,458.00 14,202.87 16,101.78 535-800-22 Retirement 19,428.00 19,364.00 0.00 19,428.00 21,670.00 21,739.00 21,739.00 41,595.76 50,053.69 535-800-23 Medical Insurance 52,424.00 52,424.00 0.00 52,424.00 52,936.00 55,081.00 55,081.00 3,846.19 4,146.82 535-800-24 Industrial Insurance 5,543.00 5,524.00 0.00 5,543.00 5,934.00 5,934.00 5,934.00 108.59 606.18 535-800-26 Uniforms 600.00 500.00 0.00 600.00 600.00 600.00 600.00 112.84 103.47 535-800-27 Life/AD&D/LTD Benefits 206.00 195.00 0.00 206.00 195.00 195.00 195.00 89.49 30.29 535-800-28 Misc Personnel Benefits 51.00 51.00 0.00 51.00 51.00 51.00 51.00 1,535.55 1,557.36 535-800-29 Pension Benefits 1,557.00 1,557.00 0.00 1,557.00 1,557.00 1,557.00 1,557.00 273,699.56 285,325.78 307,886.00 Payroll Expense Totals: 0.00 308,720.00 307,886.00 316,940.00 317,746.00 317,746.00 EXP Expenditure 0.00 0.00 535-100-53 External Taxes 0.00 0.00 0.00 0.00 0.00 0.00 0.00 18,760.65 18,724.22 535-100-54 Interfund Taxes 25,000.00 25,000.00 0.00 25,000.00 25,000.00 25,000.00 25,000.00 49,533.32 36,661.62 535-800-31 Office & Operating Supplies 117,000.00 117,000.00 0.00 117,000.00 79,200.00 79,200.00 79,200.00 0.00 0.00 535-800-32 Fuel Consumed 250.00 250.00 0.00 250.00 250.00 250.00 250.00 173.78 30.65 535-800-35 Small Tools & Minor Equip 500.00 100.00 0.00 500.00 500.00 500.00 500.00 1,108.00 5,590.79 535-800-41 Professional Services 500.00 1,000.00 0.00 500.00 500.00 500.00 500.00 2,718.01 2,716.31 535-800-42 Communication 3,000.00 3,000.00 0.00 3,000.00 3,000.00 3,000.00 3,000.00 0.00 0.00 535-800-43 Travel 2,109.00 0.00 0.00 2,109.00 2,109.00 2,109.00 2,109.00 54.00 0.00 535-800-44 Advertising 100.00 200.00 0.00 100.00 100.00 100.00 100.00 0.00 0.00 535-800-45 Operating Rentals & Leases 250.00 250.00 0.00 250.00 250.00 250.00 250.00 26,605.87 26,751.55 535-800-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 111,822.11 111,964.62 535-800-47 Public Utility Services 120,000.00 120,000.00 0.00 120,000.00 120,000.00 120,000.00 120,000.00 Page 130GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 15,297.36 79,921.58 535-800-48 Repairs & Maintenance 13,000.00 13,000.00 0.00 13,000.00 13,000.00 13,000.00 13,000.00 13,555.68 21,697.30 535-800-49 Miscellaneous 15,500.00 15,500.00 0.00 15,500.00 15,500.00 15,500.00 15,500.00 68,132.04 0.00 535-800-91 General Fund O/H Charges 63,602.41 65,020.00 0.00 63,602.41 69,555.00 69,555.00 69,555.00 25,058.04 19,637.04 535-800-95 Equipment Rental 7,739.00 7,739.00 0.00 7,739.00 7,739.00 7,739.00 7,739.00 15,519.00 11,543.04 535-801-95 Equipment Rental-IT Systems 13,338.00 1,338.00 0.00 13,338.00 13,338.00 13,338.00 13,338.00 45,833.34 49,999.98 535-900-49 Maint St contribmisc 50,000.00 50,000.00 0.00 50,000.00 50,000.00 50,000.00 50,000.00 394,171.20 385,238.70 431,888.41 Expenditure Totals: 0.00 419,397.00 431,888.41 400,041.00 400,041.00 400,041.00 TRF Operating Transfer 111,648.24 95,373.54 597-350-00 Operating Trfr- CIP W/S 86,000.00 86,000.00 0.00 86,000.00 0.00 0.00 0.00 111,648.24 95,373.54 86,000.00 Operating Transfer Totals: 0.00 86,000.00 86,000.00 0.00 0.00 0.00 793,388.39 765,938.02 825,774.41 814,117.00 EXPENDITURES TOTALS: 0.00 825,774.41 716,981.00 717,787.00 717,787.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 793,388.39 765,938.02 825,774.41 814,117.00 0.00 825,774.41 716,981.00 717,787.00 717,787.00 (793,388.39)(765,938.02)(825,774.41)(814,117.00)Wastewater Treatment Operation Totals: 0.00 (825,774.41)(716,981.00)(717,787.00)(717,787.00) Page 131GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 406 Wastewater Collection Ops CAP Capital Expenditure 47,607.93 1,851.00 594-350-63 Other Improvements 0.00 0.00 0.00 0.00 0.00 0.00 0.00 17,762.12 1,549.42 594-350-64 Machinery & Equipment 20,000.00 15,000.00 0.00 20,000.00 20,000.00 20,000.00 20,000.00 65,370.05 3,400.42 20,000.00 Capital Expenditure Totals: 0.00 15,000.00 20,000.00 20,000.00 20,000.00 20,000.00 DBT Debt Service 156,952.49 157,586.07 591-350-78 Intergovern Loan Pr-various 158,229.00 158,229.00 0.00 158,229.00 114,871.16 114,871.16 114,871.16 16,363.84 14,857.93 592-350-83 Interest on Ext Dbt -various 13,343.00 13,343.00 0.00 13,343.00 13,914.41 13,914.41 13,914.41 173,316.33 172,444.00 171,572.00 Debt Service Totals: 0.00 171,572.00 171,572.00 128,785.57 128,785.57 128,785.57 EPR Payroll Expense 0.00 0.00 535-200-27 Life/AD&D/LTD Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 143,669.53 143,956.63 535-500-11 Salaries & Wages 155,273.00 154,790.00 0.00 155,273.00 157,896.00 158,011.00 158,011.00 1,607.34 1,923.07 535-500-12 Overtime 4,450.00 4,450.00 0.00 4,450.00 4,450.00 4,450.00 4,450.00 10,988.96 10,939.21 535-500-21 Social Security 11,878.00 11,841.00 0.00 11,878.00 12,079.00 12,088.00 12,088.00 10,371.03 11,783.38 535-500-22 Retirement 14,301.00 14,256.00 0.00 14,301.00 15,955.00 16,815.00 16,815.00 30,505.29 36,606.45 535-500-23 Medical Insurance 38,732.00 38,732.00 0.00 38,732.00 38,954.00 39,229.00 39,229.00 2,798.04 3,006.27 535-500-24 Industrial Insurance 4,115.00 4,102.00 0.00 4,115.00 4,406.00 4,406.00 4,406.00 0.00 0.00 535-500-25 Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 351.76 535-500-26 Uniforms 400.00 0.00 0.00 400.00 400.00 400.00 400.00 112.81 103.52 535-500-27 Life/AD&D/LTD 200.00 190.00 0.00 200.00 190.00 190.00 190.00 198.00 30.19 535-500-28 Misc Personnel Benefits 50.00 50.00 0.00 50.00 50.00 50.00 50.00 1,109.49 1,114.19 535-500-29 Pension Benefits 1,116.00 1,116.00 0.00 1,116.00 1,116.00 1,116.00 1,116.00 201,360.49 209,814.67 230,515.00 Payroll Expense Totals: 0.00 229,527.00 230,515.00 235,496.00 236,755.00 236,755.00 EXP Expenditure 58,287.68 27,910.03 535-100-53 External Taxes 26,500.00 26,500.00 0.00 26,500.00 26,500.00 26,500.00 26,500.00 83,036.76 0.00 535-100-91 O/H Charges 67,996.79 22,824.00 0.00 67,996.79 74,360.00 74,360.00 74,360.00 106,167.36 119,649.60 535-101-91 PW Admin O/H Chrgs 119,649.62 135,134.00 0.00 119,649.62 119,649.62 122,802.00 115,622.00 3,321.99 0.00 535-200-41 Contract Engineering 0.00 0.00 0.00 0.00 0.00 0.00 0.00 30,275.21 20,941.43 535-500-31 Office & Operating Supplies 39,000.00 22,000.00 0.00 39,000.00 39,000.00 39,000.00 39,000.00 446.31 315.04 535-500-35 Small Tools & Minor Equip 900.00 900.00 0.00 900.00 900.00 900.00 900.00 128.00 0.00 535-500-41 Professional Services 500.00 500.00 0.00 500.00 500.00 500.00 500.00 3,827.19 6,133.47 535-500-42 Communication 10,000.00 2,500.00 0.00 10,000.00 10,000.00 10,000.00 10,000.00 Page 132GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 0.00 535-500-43 Travel 2,070.00 500.00 0.00 2,070.00 2,070.00 2,070.00 2,070.00 0.00 0.00 535-500-44 Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 874.94 828.42 535-500-45 Operating Rentals & Leases 1,200.00 1,200.00 0.00 1,200.00 1,200.00 1,200.00 1,200.00 27,367.54 27,435.20 535-500-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,459.26 508.14 535-500-48 Repairs & Maintenance 12,000.00 2,000.00 0.00 12,000.00 12,000.00 12,000.00 12,000.00 4,363.61 3,263.37 535-500-49 Miscellaneous 4,180.00 4,180.00 0.00 4,180.00 4,180.00 4,180.00 4,180.00 128,262.96 108,057.96 535-500-95 Equipment Rental 131,748.00 131,748.00 0.00 131,748.00 131,748.00 131,748.00 131,748.00 0.00 0.00 535-501-95 Equipment Rental- IT Systems 1,495.00 1,495.00 0.00 1,495.00 1,495.00 1,495.00 1,495.00 13,409.37 12,944.96 535-800-47 Utility Services 17,400.00 17,400.00 0.00 17,400.00 17,400.00 17,400.00 17,400.00 564.20 0.00 589-000-49 Sewer Latecomer payback 0.00 10,000.00 0.00 0.00 0.00 0.00 0.00 463,792.38 327,987.62 434,639.41 Expenditure Totals: 0.00 378,881.00 434,639.41 441,002.62 444,155.00 436,975.00 903,839.25 713,646.71 856,726.41 794,980.00 EXPENDITURES TOTALS: 0.00 856,726.41 825,284.19 829,695.57 822,515.57 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 903,839.25 713,646.71 856,726.41 794,980.00 0.00 856,726.41 825,284.19 829,695.57 822,515.57 (903,839.25)(713,646.71)(856,726.41)(794,980.00)Wastewater Collection Ops Totals: 0.00 (856,726.41)(825,284.19)(829,695.57)(822,515.57) Page 133GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 407 Biosolids CAP Capital Expenditure 0.00 0.00 535-594-64 Machinery & Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Capital Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EPR Payroll Expense 137,306.04 140,649.85 535-800-11 Salaries & Wages 152,312.00 151,841.00 0.00 152,312.00 157,035.00 154,327.00 154,327.00 0.00 614.61 535-800-12 Overtime 1,000.00 1,000.00 0.00 1,000.00 1,000.00 1,000.00 1,000.00 10,506.12 10,664.16 535-800-21 Social Security 11,652.00 11,616.00 0.00 11,652.00 11,848.00 11,806.00 11,806.00 9,829.96 11,365.71 535-800-22 Retirement 14,028.00 13,985.00 0.00 14,028.00 15,650.00 15,595.00 15,595.00 28,547.96 34,303.61 535-800-23 Medical Insurance 36,340.00 36,340.00 0.00 36,340.00 36,836.00 36,836.00 36,836.00 2,768.53 2,896.08 535-800-24 Industrial Insurance 3,866.00 3,854.00 0.00 3,866.00 4,140.00 4,140.00 4,140.00 318.26 392.40 535-800-26 Uniforms 400.00 400.00 0.00 400.00 400.00 400.00 400.00 112.77 103.59 535-800-27 Life/AD&D/LTD Benefits 200.00 190.00 0.00 200.00 190.00 190.00 190.00 69.68 30.23 535-800-28 Misc Peronnel Benefits 50.00 100.00 0.00 50.00 50.00 50.00 50.00 1,038.12 1,038.24 535-800-29 Pension Benefits 1,038.00 1,038.00 0.00 1,038.00 1,038.00 1,038.00 1,038.00 190,497.44 202,058.48 220,886.00 Payroll Expense Totals: 0.00 220,364.00 220,886.00 228,187.00 225,382.00 225,382.00 EXP Expenditure 7,604.44 11,909.91 535-800-31 Office & Operating Supplies 30,000.00 30,000.00 0.00 30,000.00 30,000.00 30,000.00 30,000.00 11,500.47 15,903.54 535-800-32 Fuel Consumed 8,000.00 8,000.00 0.00 8,000.00 8,000.00 8,000.00 8,000.00 57.63 197.72 535-800-35 Small Tools & Minor Equip 500.00 500.00 0.00 500.00 500.00 500.00 500.00 2,882.00 125.00 535-800-41 Professional Services 2,000.00 2,000.00 0.00 2,000.00 2,000.00 2,000.00 2,000.00 1,224.57 654.78 535-800-42 Communication 1,000.00 300.00 0.00 1,000.00 1,000.00 1,000.00 1,000.00 9.00 21.00 535-800-43 Travel 1,000.00 500.00 0.00 1,000.00 1,000.00 1,000.00 1,000.00 89.10 34.00 535-800-44 Advertising 200.00 200.00 0.00 200.00 200.00 200.00 200.00 0.00 0.00 535-800-45 Operating Rentals & Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,201.20 5,420.17 535-800-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,639.85 8,131.81 535-800-47 Utility Services 12,000.00 12,000.00 0.00 12,000.00 12,000.00 12,000.00 12,000.00 37,647.24 28,678.42 535-800-48 Repairs & Maintenance 40,000.00 40,000.00 0.00 40,000.00 40,000.00 40,000.00 40,000.00 8,613.96 9,995.60 535-800-49 Miscellaneous 14,500.00 14,500.00 0.00 14,500.00 14,500.00 14,500.00 14,500.00 42,900.84 0.00 535-800-91 General Fund O/H Charges 22,326.26 22,824.00 0.00 22,326.26 24,416.00 24,416.00 24,416.00 117,050.04 91,914.00 535-800-95 Equipment Rental 31,668.00 31,668.00 0.00 31,668.00 31,668.00 31,668.00 31,668.00 0.00 0.00 535-801-95 Equipment Rental - IT Systems 1,998.00 1,998.00 0.00 1,998.00 1,998.00 1,998.00 1,998.00 Page 134GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 243,420.34 172,985.95 165,192.26 Expenditure Totals: 0.00 164,490.00 165,192.26 167,282.00 167,282.00 167,282.00 433,917.78 375,044.43 386,078.26 384,854.00 EXPENDITURES TOTALS: 0.00 386,078.26 395,469.00 392,664.00 392,664.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 433,917.78 375,044.43 386,078.26 384,854.00 0.00 386,078.26 395,469.00 392,664.00 392,664.00 (433,917.78)(375,044.43)(386,078.26)(384,854.00)Biosolids Totals: 0.00 (386,078.26)(395,469.00)(392,664.00)(392,664.00) Page 135GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 410 Water Resources EPR Payroll Expense 97,417.65 95,284.65 534-500-11 Salaries & Wages 96,620.00 97,306.00 0.00 96,620.00 99,246.00 101,960.00 101,960.00 1,847.18 2,453.29 534-500-12 Overtime 1,000.00 2,000.00 0.00 1,000.00 1,000.00 1,000.00 1,000.00 7,289.48 7,214.78 534-500-21 Social Security 7,391.00 7,444.00 0.00 7,391.00 7,592.00 7,800.00 7,800.00 6,987.28 7,954.13 534-500-22 Retirement 8,899.00 8,962.00 0.00 8,899.00 10,029.00 10,303.00 10,303.00 22,096.50 25,700.37 534-500-23 Medical Insurance 25,348.00 25,348.00 0.00 25,348.00 25,986.00 27,060.00 27,060.00 1,880.55 1,959.50 534-500-24 Industrial Insurance 2,490.00 2,481.00 0.00 2,490.00 2,665.00 2,665.00 2,665.00 420.74 353.60 534-500-27 Life/AD&D/LTD Benefits 412.00 391.00 0.00 412.00 398.00 400.00 400.00 163.44 149.42 534-500-28 Misc Personnel Benefits 149.00 149.00 0.00 149.00 149.00 149.00 149.00 389.27 389.32 534-500-29 Pension Benefits 389.00 389.00 0.00 389.00 389.00 389.00 389.00 138,492.09 141,459.06 142,698.00 Payroll Expense Totals: 0.00 144,470.00 142,698.00 147,454.00 151,726.00 151,726.00 EXP Expenditure 13,127.40 0.00 534-100-91 General Fund O/H Charges 6,530.46 6,676.00 0.00 6,530.46 7,141.00 7,141.00 7,141.00 51.03 0.00 534-500-49 Miscellaneous 966.00 0.00 0.00 966.00 966.00 966.00 966.00 13,178.43 0.00 7,496.46 Expenditure Totals: 0.00 6,676.00 7,496.46 8,107.00 8,107.00 8,107.00 151,670.52 141,459.06 150,194.46 151,146.00 EXPENDITURES TOTALS: 0.00 150,194.46 155,561.00 159,833.00 159,833.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 151,670.52 141,459.06 150,194.46 151,146.00 0.00 150,194.46 155,561.00 159,833.00 159,833.00 (151,670.52)(141,459.06)(150,194.46)(151,146.00)Water Resources Totals: 0.00 (150,194.46)(155,561.00)(159,833.00)(159,833.00) Page 136GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 4,274,558.65 4,404,071.44 4,487,154.28 4,478,815.00 0.00 4,487,154.28 4,584,929.28 4,584,929.28 4,584,929.28 FUND REVENUES 4,283,002.12 4,067,571.45 4,279,630.02 4,207,119.00 0.00 4,279,630.02 4,322,846.46 4,335,589.01 4,323,209.01 FUND EXPENSES (8,443.47) 336,499.99 207,524.26 271,696.00 0.00 207,524.26 262,082.82 249,340.27 261,720.27 Water Sewer Fund Totals: Page 137GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 412 Storm Fund R3 Intergovernmental 0.00 0.00 334-002-70 IAC Urban Wildlife Corridor 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-030-10 Marine Science Center Grants 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R4 Charges for Services 0.00 0.00 342-400-00 Protective Inspection Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 520,015.62 521,090.51 343-100-00 Storm Drainage Fees & Charges 514,870.46 514,870.00 0.00 514,870.46 517,444.00 517,444.00 517,444.00 0.00 0.00 343-100-10 Stormwater Res Cap Chg 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 343-100-20 Engineering Fees & Charges 2,000.00 2,000.00 0.00 2,000.00 2,000.00 2,000.00 2,000.00 0.00 0.00 345-810-00 Staff Time Chgs (Finance) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 520,015.62 521,090.51 516,870.46 Charges for Services Totals: 0.00 516,870.00 516,870.46 519,444.00 519,444.00 519,444.00 R6 Miscellaneous Receipts 761.74 544.75 361-110-00 Investment Interest 1,395.09 300.00 0.00 1,395.09 1,395.09 1,395.09 1,395.09 0.00 12.27 369-900-00 Miscellaneous Receipts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 379-000-00 Private Contributions 0.00 0.00 0.00 0.00 0.00 0.00 0.00 761.74 557.02 1,395.09 Miscellaneous Receipts Totals: 0.00 300.00 1,395.09 1,395.09 1,395.09 1,395.09 R7 Non-Revenue Receipts 0.00 0.00 388-800-00 Prior Year Correction 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Non-Revenue Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 520,777.36 521,647.53 518,265.55 517,170.00 REVENUES TOTALS: 0.00 518,265.55 520,839.09 520,839.09 520,839.09 Page 138GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 501 CAP Capital Expenditure 0.00 0.00 594-380-61 Land 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,815.00 594-380-63 Other Improvements 5,000.00 2,000.00 0.00 5,000.00 5,000.00 5,000.00 5,000.00 0.00 1,420.27 594-380-64 Machinery & Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,235.27 5,000.00 Capital Expenditure Totals: 0.00 2,000.00 5,000.00 5,000.00 5,000.00 5,000.00 DBT Debt Service 0.00 0.00 591-380-78 Intergovern Loan Princip -L97 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Debt Service Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EPR Payroll Expense 198,854.60 199,268.55 538-380-11 Salaries & Wages 183,711.00 183,018.00 0.00 183,711.00 188,114.00 187,632.00 187,632.00 2,089.74 2,497.31 538-380-12 Overtime 3,750.00 3,750.00 0.00 3,750.00 3,750.00 3,750.00 3,750.00 15,193.11 15,137.91 538-380-21 Social Security 14,054.00 14,001.00 0.00 14,054.00 14,282.00 14,354.00 14,354.00 14,343.50 16,297.19 538-380-22 Retirement 16,920.00 16,856.00 0.00 16,920.00 18,865.00 20,285.00 20,285.00 42,900.43 51,546.85 538-380-23 Medical Insurance 49,444.00 49,444.00 0.00 49,444.00 49,444.00 49,444.00 49,444.00 3,934.42 4,242.28 538-380-24 Industrial Insurance 5,147.00 5,127.00 0.00 5,147.00 5,508.00 5,508.00 5,508.00 0.00 0.00 538-380-25 Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 185.70 0.00 538-380-26 Uniforms 600.00 0.00 0.00 600.00 600.00 600.00 600.00 112.83 103.43 538-380-27 Life/AD&D/LTD Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 30.28 30.21 538-380-28 Misc Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,598.46 1,606.57 538-380-29 Pension Benefits 1,609.00 0.00 0.00 1,609.00 1,609.00 1,609.00 1,609.00 279,243.07 290,730.30 275,235.00 Payroll Expense Totals: 0.00 272,196.00 275,235.00 282,172.00 283,182.00 283,182.00 EXP Expenditure 6,180.76 2,189.97 538-380-31 Office & Operating Supplies 7,000.00 2,500.00 0.00 7,000.00 7,000.00 7,000.00 7,000.00 305.67 0.00 538-380-41 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-380-43 Travel 919.00 500.00 0.00 919.00 919.00 919.00 919.00 9,719.83 10,024.62 538-380-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334.11 331.33 538-380-47 Utility Services 400.00 400.00 0.00 400.00 400.00 400.00 400.00 1,604.00 12,617.14 538-380-48 Repairs & Maintenance 4,100.00 4,100.00 0.00 4,100.00 4,100.00 4,100.00 4,100.00 1,279.42 472.63 538-380-49 Misc 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11,140.32 4,933.89 538-380-53 External Taxes 6,000.00 6,000.00 0.00 6,000.00 6,000.00 6,000.00 6,000.00 0.00 0.00 538-380-54 Interfund Taxes 2,000.00 2,000.00 0.00 2,000.00 2,000.00 2,000.00 2,000.00 Page 139GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 70,443.00 0.00 538-380-91 O/H Charges 45,668.00 47,053.00 0.00 45,668.00 40,325.00 43,600.00 43,600.00 71,918.04 67,364.04 538-380-95 Equipment Rental 55,448.00 55,448.00 0.00 55,448.00 55,448.00 55,448.00 55,448.00 2,748.84 2,770.20 538-381-91 Interfund Services Personnel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-381-95 Equipmen Rental - IT Systems 1,886.00 1,886.00 0.00 1,886.00 1,886.00 1,886.00 1,886.00 24,195.84 27,268.56 538-382-91 PW Admin O/H Alloc 27,268.53 30,797.00 0.00 27,268.53 27,268.53 27,987.00 26,351.00 1,660.99 0.00 538-390-41 Contract Engineering 0.00 0.00 0.00 0.00 0.00 0.00 0.00 201,530.82 127,972.38 150,689.53 Expenditure Totals: 0.00 150,684.00 150,689.53 145,346.53 149,340.00 147,704.00 TRF Operating Transfer 0.00 0.00 597-412-00 Transfer Out- BCD Spec Proj 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Operating Transfer Totals: 0.00 0.00 0.00 0.00 0.00 0.00 480,773.89 424,937.95 430,924.53 424,880.00 EXPENDITURES TOTALS: 0.00 430,924.53 432,518.53 437,522.00 435,886.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 480,773.89 424,937.95 430,924.53 424,880.00 0.00 430,924.53 432,518.53 437,522.00 435,886.00 (480,773.89)(424,937.95)(430,924.53)(424,880.00) Totals: 0.00 (430,924.53)(432,518.53)(437,522.00)(435,886.00) Page 140GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 999 Gen Capital R3 Intergovernmental 0.00 0.00 391-800-00 SRF Loan proceeds 0.00 0.00 0.00 0.00 0.00 570,000.00 570,000.00 0.00 0.00 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 570,000.00 570,000.00 0.00 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 570,000.00 570,000.00 CAP Capital Expenditure 9,283.88 101,048.32 594-320-91 Engineering Proj Mgnt 70,000.00 80,000.00 0.00 70,000.00 120,000.00 120,000.00 120,000.00 135,609.38 132,575.27 594-380-63 Other Improvements 90,000.00 30,000.00 0.00 90,000.00 450,000.00 450,000.00 450,000.00 0.00 0.00 594-380-91 Capital O/H Gen Fund 0.00 0.00 0.00 0.00 0.00 0.00 0.00 144,893.26 233,623.59 160,000.00 Capital Expenditure Totals: 0.00 110,000.00 160,000.00 570,000.00 570,000.00 570,000.00 EXP Expenditure 0.00 0.00 531-300-41 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 553-500-41 PT Marine Ctr Passthru Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-380-31 Office & Operating Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-380-42 Communication 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 144,893.26 233,623.59 160,000.00 110,000.00 EXPENDITURES TOTALS: 0.00 160,000.00 570,000.00 570,000.00 570,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 570,000.00 570,000.00 DEPT REVENUES DEPT EXPENSES 144,893.26 233,623.59 160,000.00 110,000.00 0.00 160,000.00 570,000.00 570,000.00 570,000.00 (144,893.26)(233,623.59)(160,000.00)(110,000.00)Gen Capital Totals: 0.00 (160,000.00)(570,000.00) 0.00 0.00 Page 141GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 520,777.36 521,647.53 518,265.55 517,170.00 0.00 518,265.55 520,839.09 1,090,839.09 1,090,839.09 FUND REVENUES 625,667.15 658,561.54 590,924.53 534,880.00 0.00 590,924.53 1,002,518.53 1,007,522.00 1,005,886.00 FUND EXPENSES (104,889.79)(136,914.01)(72,658.98)(17,710.00) 0.00 (72,658.98)(481,679.44) 83,317.09 84,953.09 Storm Fund Totals: Page 142GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 415 Water Sewer CIP R3 Intergovernmental 0.00 815,212.19 333-970-47 FEMA Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 815,212.19 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R6 Miscellaneous Receipts 0.00 0.00 361-110-00 Interest Income 369.43 0.00 0.00 369.43 0.00 0.00 0.00 0.00 0.00 369.43 Miscellaneous Receipts Totals: 0.00 0.00 369.43 0.00 0.00 0.00 R9 Other Financing Sources 0.00 0.00 395-000-00 Utility Sale Proceeds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 815,212.19 369.43 0.00 REVENUES TOTALS: 0.00 369.43 0.00 0.00 0.00 Page 143GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 900 Upper Sims CAP Capital Expenditure 0.00 0.00 594-340-63 Other Improve -Wtr Upper Sims 75,000.00 75,000.00 0.00 75,000.00 470,000.00 470,000.00 470,000.00 0.00 0.00 594-350-63 Other Improve - Swr Upper Sims 75,000.00 75,000.00 0.00 75,000.00 470,000.00 470,000.00 470,000.00 0.00 0.00 150,000.00 Capital Expenditure Totals: 0.00 150,000.00 150,000.00 940,000.00 940,000.00 940,000.00 0.00 0.00 150,000.00 150,000.00 EXPENDITURES TOTALS: 0.00 150,000.00 940,000.00 940,000.00 940,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 0.00 0.00 150,000.00 150,000.00 0.00 150,000.00 940,000.00 940,000.00 940,000.00 0.00 0.00 (150,000.00)(150,000.00)Upper Sims Totals: 0.00 (150,000.00)(940,000.00)(940,000.00)(940,000.00) Page 144GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 922 R7 Non-Revenue Receipts 0.00 0.00 391-800-02 L-02 SRF Loan Proceeds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Non-Revenue Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Totals: 0.00 0.00 0.00 0.00 0.00 Page 145GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 925 Water Capital R4 Charges for Services 0.00 88,194.30 343-400-00 Capital Surcharge Water 155,000.00 120,000.00 0.00 155,000.00 155,000.00 155,000.00 155,000.00 0.00 88,194.30 155,000.00 Charges for Services Totals: 0.00 120,000.00 155,000.00 155,000.00 155,000.00 155,000.00 R6 Miscellaneous Receipts 0.00 0.00 369-900-00 Misc Receipts- Water Capital 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R8 Operating Transfers In 100,206.37 233,562.56 397-340-00 Operating Trfrs in- Water 0.00 130,000.00 0.00 0.00 120,000.00 120,000.00 120,000.00 13,092.78 0.00 397-340-01 OPS Trfr In -SDC 107,000.00 107,000.00 0.00 107,000.00 500,000.00 500,000.00 500,000.00 0.00 1,477,279.71 397-340-02 OGWS Transfer-In 220,000.00 60,000.00 0.00 220,000.00 250,000.00 250,000.00 250,000.00 113,299.15 1,710,842.27 327,000.00 Operating Transfers In Totals: 0.00 297,000.00 327,000.00 870,000.00 870,000.00 870,000.00 R9 Other Financing Sources 0.00 161,250.49 381-100-00 Internal Financing (Trust) 537,500.00 0.00 0.00 537,500.00 0.00 0.00 0.00 0.00 0.00 391-800-02 OGWS-FEMA-PWTF loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 268,937.17 1,351,897.02 391-800-10 PWTF Loan Proceeds 0.00 2,226,000.00 0.00 0.00 2,707,000.00 2,707,000.00 2,707,000.00 0.00 0.00 391-800-12 PWTF & DWSRF loan proceeds 2,976,500.00 0.00 0.00 2,976,500.00 16,253,000.00 16,253,000.00 16,253,000.00 268,937.17 1,513,147.51 3,514,000.00 Other Financing Sources Totals: 0.00 2,226,000.00 3,514,000.00 18,960,000.00 18,960,000.00 18,960,000.00 382,236.32 3,312,184.08 3,996,000.00 2,643,000.00 REVENUES TOTALS: 0.00 3,996,000.00 19,985,000.00 19,985,000.00 19,985,000.00 CAP Capital Expenditure 220,380.62 3,454,018.71 594-340-63 Other Improvements- Water 3,327,000.00 2,172,200.00 0.00 3,327,000.00 19,080,000.00 19,080,000.00 19,080,000.00 220,380.62 3,454,018.71 3,327,000.00 Capital Expenditure Totals: 0.00 2,172,200.00 3,327,000.00 19,080,000.00 19,080,000.00 19,080,000.00 EXP Expenditure 21,129.64 344,933.41 534-100-91 General Fund O/H Charges 0.00 29,814.00 0.00 0.00 92,785.00 92,785.00 92,785.00 0.00 84,756.65 588-800-00 prior year corrections 0.00 0.00 0.00 0.00 0.00 0.00 0.00 71,625.63 161,607.57 594-320-91 Engineering Interfund Services 365,000.00 315,070.00 0.00 365,000.00 350,000.00 350,000.00 350,000.00 92,755.27 591,297.63 365,000.00 Expenditure Totals: 0.00 344,884.00 365,000.00 442,785.00 442,785.00 442,785.00 313,135.89 4,045,316.34 3,692,000.00 2,517,084.00 EXPENDITURES TOTALS: 0.00 3,692,000.00 19,522,785.00 19,522,785.00 19,522,785.00 Page 146GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 382,236.32 3,312,184.08 3,996,000.00 2,643,000.00 0.00 3,996,000.00 19,985,000.00 19,985,000.00 19,985,000.00 DEPT REVENUES DEPT EXPENSES 313,135.89 4,045,316.34 3,692,000.00 2,517,084.00 0.00 3,692,000.00 19,522,785.00 19,522,785.00 19,522,785.00 69,100.43 (733,132.26) 304,000.00 125,916.00 Water Capital Totals: 0.00 304,000.00 462,215.00 462,215.00 462,215.00 Page 147GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 930 Sewer Capital R4 Charges for Services 0.00 48,073.60 343-500-00 Capital Surcharge Sewer 140,000.00 140,000.00 0.00 140,000.00 140,000.00 140,000.00 140,000.00 0.00 48,073.60 140,000.00 Charges for Services Totals: 0.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 R6 Miscellaneous Receipts 0.00 0.00 369-900-00 Misc Receipts-Sewer Capital 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R7 Non-Revenue Receipts 0.00 0.00 379-000-00 LID 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Non-Revenue Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R8 Operating Transfers In 111,648.24 95,373.54 397-350-00 Operating Trfrs In- Sewer 86,000.00 86,000.00 0.00 86,000.00 0.00 0.00 0.00 60,319.71 0.00 397-350-01 Ops Trfr In-SDC 139,500.00 139,500.00 0.00 139,500.00 500,000.00 500,000.00 500,000.00 171,967.95 95,373.54 225,500.00 Operating Transfers In Totals: 0.00 225,500.00 225,500.00 500,000.00 500,000.00 500,000.00 171,967.95 143,447.14 365,500.00 365,500.00 REVENUES TOTALS: 0.00 365,500.00 640,000.00 640,000.00 640,000.00 CAP Capital Expenditure 208,541.88 17,163.47 594-350-63 Other Improvements - Sewer 230,000.00 210,000.00 0.00 230,000.00 120,000.00 120,000.00 120,000.00 208,541.88 17,163.47 230,000.00 Capital Expenditure Totals: 0.00 210,000.00 230,000.00 120,000.00 120,000.00 120,000.00 EXP Expenditure 20,854.17 1,716.35 535-100-91 General Fund O/H Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15,056.49 4,581.87 594-320-91 Engineering Interfund Serv 85,000.00 105,000.00 0.00 85,000.00 50,000.00 50,000.00 50,000.00 35,910.66 6,298.22 85,000.00 Expenditure Totals: 0.00 105,000.00 85,000.00 50,000.00 50,000.00 50,000.00 244,452.54 23,461.69 315,000.00 315,000.00 EXPENDITURES TOTALS: 0.00 315,000.00 170,000.00 170,000.00 170,000.00 171,967.95 143,447.14 365,500.00 365,500.00 0.00 365,500.00 640,000.00 640,000.00 640,000.00 DEPT REVENUES DEPT EXPENSES 244,452.54 23,461.69 315,000.00 315,000.00 0.00 315,000.00 170,000.00 170,000.00 170,000.00 (72,484.59) 119,985.45 50,500.00 50,500.00 Sewer Capital Totals: 0.00 50,500.00 470,000.00 470,000.00 470,000.00 Page 148GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 999 Gen Capital R9 Other Financing Sources 0.00 0.00 391-800-01 2001 PWTF Loan Proceeds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Gen Capital Totals: 0.00 0.00 0.00 0.00 0.00 Page 149GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 554,204.27 4,270,843.41 4,361,869.43 3,008,500.00 0.00 4,361,869.43 20,625,000.00 20,625,000.00 20,625,000.00 FUND REVENUES 557,588.43 4,068,778.03 4,157,000.00 2,982,084.00 0.00 4,157,000.00 20,632,785.00 20,632,785.00 20,632,785.00 FUND EXPENSES (3,384.16) 202,065.38 204,869.43 26,416.00 0.00 204,869.43 (7,785.00)(7,785.00)(7,785.00)Water Sewer CIP Totals: Page 150GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 417 1956 Trans Line R3 Intergovernmental 0.00 0.00 333-000-00 FEMA grant (City Lake) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 384,037.81 0.00 333-970-47 FEMA Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 384,037.81 0.00 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R6 Miscellaneous Receipts 5,478.69 3,379.85 361-110-00 Investment Interest 4,598.20 4,800.00 0.00 4,598.20 4,598.20 4,598.20 4,598.20 0.00 2,587.00 361-400-00 Interfund Loan Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 398-900-00 Insurance Recoveries and Premi 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,478.69 5,966.85 4,598.20 Miscellaneous Receipts Totals: 0.00 4,800.00 4,598.20 4,598.20 4,598.20 4,598.20 R7 Non-Revenue Receipts 0.00 0.00 381-100-00 PWTF loan proceeds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 33,426.71 381-200-00 Interfund Loan Repayments 33,426.71 33,426.00 0.00 33,426.71 33,426.71 33,426.71 33,426.71 0.00 0.00 384-000-00 Sale of Investments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 198,567.88 0.00 391-800-10 PWTF Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 198,567.88 33,426.71 33,426.71 Non-Revenue Receipts Totals: 0.00 33,426.00 33,426.71 33,426.71 33,426.71 33,426.71 R8 Operating Transfers In 50,000.00 50,000.00 397-340-00 Transfers-In (Water) 50,000.00 50,000.00 0.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 Operating Transfers In Totals: 0.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 R9 Other Financing Sources 0.00 269,080.00 381-210-00 Interfund Loan Pymnts-CommServ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 269,080.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 638,084.38 358,473.56 88,024.91 88,226.00 REVENUES TOTALS: 0.00 88,024.91 88,024.91 88,024.91 88,024.91 Page 151GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 888 None CAP Capital Expenditure 529,952.95 0.00 594-340-63 Other Improvements 5,000.00 5,000.00 0.00 5,000.00 5,000.00 5,000.00 5,000.00 529,952.95 0.00 5,000.00 Capital Expenditure Totals: 0.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 DBT Debt Service 0.00 0.00 582-340-78 Long Term Debt principal 2012 52,368.00 52,368.00 0.00 52,368.00 52,632.00 52,632.00 52,632.00 0.00 0.00 582-340-83 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 592-340-83 Long Term Debt Int 2012 PSTF 4,737.00 52,368.00 0.00 4,737.00 2,237.00 2,237.00 2,237.00 0.00 0.00 57,105.00 Debt Service Totals: 0.00 104,736.00 57,105.00 54,869.00 54,869.00 54,869.00 EXP Expenditure 0.00 0.00 514-230-41 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 47,628.33 500.04 534-100-91 General Fund O/H Charges 20,819.00 20,819.00 0.00 20,819.00 33,335.00 33,372.00 33,372.00 100,000.00 161,250.49 581-100-00 Interfund loan disbursements 537,500.00 0.00 0.00 537,500.00 0.00 0.00 0.00 0.00 0.00 588-800-00 Prior year correction 0.00 4,737.00 0.00 0.00 0.00 0.00 0.00 133,747.09 0.00 594-320-91 Engineering Interfund Serv 0.00 0.00 0.00 0.00 0.00 0.00 0.00 281,375.42 161,750.53 558,319.00 Expenditure Totals: 0.00 25,556.00 558,319.00 33,335.00 33,372.00 33,372.00 TRF Operating Transfer 0.00 0.00 597-000-02 CIP trfr -out 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,477,279.71 597-340-00 Water - CIP Transfer -out 220,000.00 60,000.00 0.00 220,000.00 250,000.00 250,000.00 250,000.00 0.00 1,477,279.71 220,000.00 Operating Transfer Totals: 0.00 60,000.00 220,000.00 250,000.00 250,000.00 250,000.00 811,328.37 1,639,030.24 840,424.00 195,292.00 EXPENDITURES TOTALS: 0.00 840,424.00 343,204.00 343,241.00 343,241.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 811,328.37 1,639,030.24 840,424.00 195,292.00 0.00 840,424.00 343,204.00 343,241.00 343,241.00 (811,328.37)(1,639,030.24)(840,424.00)(195,292.00)None Totals: 0.00 (840,424.00)(343,204.00)(343,241.00)(343,241.00) Page 152GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 638,084.38 358,473.56 88,024.91 88,226.00 0.00 88,024.91 88,024.91 88,024.91 88,024.91 FUND REVENUES 811,328.37 1,639,030.24 840,424.00 195,292.00 0.00 840,424.00 343,204.00 343,241.00 343,241.00 FUND EXPENSES (173,243.99)(1,280,556.68)(752,399.09)(107,066.00) 0.00 (752,399.09)(255,179.09)(255,216.09)(255,216.09)1956 Trans Line Totals: Page 153GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 419 1978 Water Revenue Bond R6 Miscellaneous Receipts 49.70 41.41 361-110-00 Investment Interest 72.26 -72.00 0.00 72.26 0.00 0.00 0.00 49.70 41.41 72.26 Miscellaneous Receipts Totals: 0.00 (72.00) 72.26 0.00 0.00 0.00 R8 Operating Transfers In 21,500.04 21,500.04 397-340-00 Transfers-In (Water) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 21,500.04 21,500.04 0.00 Operating Transfers In Totals: 0.00 0.00 0.00 0.00 0.00 0.00 21,549.74 21,541.45 72.26 (72.00)REVENUES TOTALS: 0.00 72.26 0.00 0.00 0.00 Page 154GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 888 None EXP Expenditure 15,000.00 15,000.00 591-340-72 Revenue Bond Principal 20,000.00 20,000.00 0.00 20,000.00 20,000.00 20,000.00 20,000.00 6,500.00 5,750.00 592-340-83 Int on Long-Term External Debt 5,000.00 5,000.00 0.00 5,000.00 5,000.00 5,000.00 3,500.00 21,500.00 20,750.00 25,000.00 Expenditure Totals: 0.00 25,000.00 25,000.00 25,000.00 25,000.00 23,500.00 21,500.00 20,750.00 25,000.00 25,000.00 EXPENDITURES TOTALS: 0.00 25,000.00 25,000.00 25,000.00 23,500.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 21,500.00 20,750.00 25,000.00 25,000.00 0.00 25,000.00 25,000.00 25,000.00 23,500.00 (21,500.00)(20,750.00)(25,000.00)(25,000.00)None Totals: 0.00 (25,000.00)(25,000.00)(25,000.00)(23,500.00) Page 155GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 21,549.74 21,541.45 72.26 (72.00) 0.00 72.26 0.00 0.00 0.00 FUND REVENUES 21,500.00 20,750.00 25,000.00 25,000.00 0.00 25,000.00 25,000.00 25,000.00 23,500.00 FUND EXPENSES 49.74 791.45 (24,927.74)(25,072.00) 0.00 (24,927.74)(25,000.00)(25,000.00)(23,500.00)1978 Water Revenue Bond Totals: Page 156GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 424 1992/98 W/S Rev Bond R6 Miscellaneous Receipts 77.44 0.00 361-110-00 Investment Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 77.44 0.00 0.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 77.44 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 TRF Operating Transfer 71,054.83 0.00 597-000-00 Equity Transfer - out 0.00 0.00 0.00 0.00 0.00 0.00 0.00 71,054.83 0.00 0.00 Operating Transfer Totals: 0.00 0.00 0.00 0.00 0.00 0.00 71,054.83 0.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 157GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 77.44 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES 71,054.83 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES (70,977.39) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1992/98 W/S Rev Bond Totals: Page 158GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 426 1992 W/S Revenue Bond R6 Miscellaneous Receipts 9.78 8.47 361-110-00 Investment Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9.78 8.47 0.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R8 Operating Transfers In 0.00 0.00 397-000-00 Equity Transfer-in 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-340-00 Transfers- In (Water) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-350-00 Transfers - In (Sewer) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Operating Transfers In Totals: 0.00 0.00 0.00 0.00 0.00 0.00 9.78 8.47 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 159GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 888 None EXP Expenditure 0.00 0.00 514-230-41 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 591-340-72 Reserves 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 592-340-83 Interest on External Debt 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 TRF Operating Transfer 0.00 5,627.18 597-000-00 Equity Trfr -out 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,627.18 0.00 Operating Transfer Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,627.18 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 0.00 5,627.18 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (5,627.18) 0.00 0.00 None Totals: 0.00 0.00 0.00 0.00 0.00 Page 160GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 9.78 8.47 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES 0.00 5,627.18 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES 9.78 (5,618.71) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1992 W/S Revenue Bond Totals: Page 161GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 430 Water Capital Debt Reserve R4 Charges for Services 0.00 0.00 343-400-00 Surcharge Revenue 462,000.00 462,000.00 0.00 462,000.00 693,000.00 693,000.00 693,000.00 0.00 0.00 462,000.00 Charges for Services Totals: 0.00 462,000.00 462,000.00 693,000.00 693,000.00 693,000.00 R6 Miscellaneous Receipts 0.00 0.00 361-110-00 Interest Income 200.00 200.00 0.00 200.00 200.00 200.00 200.00 0.00 0.00 200.00 Miscellaneous Receipts Totals: 0.00 200.00 200.00 200.00 200.00 200.00 0.00 0.00 462,200.00 462,200.00 REVENUES TOTALS: 0.00 462,200.00 693,200.00 693,200.00 693,200.00 Page 162GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 0.00 462,200.00 462,200.00 0.00 462,200.00 693,200.00 693,200.00 693,200.00 FUND REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES 0.00 0.00 462,200.00 462,200.00 0.00 462,200.00 693,200.00 693,200.00 693,200.00 Water Capital Debt Reserve Totals: Page 163GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 500 Equipment Rental R3 Intergovernmental 0.00 0.00 331-000-00 Federal Grant - Police car sys 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 331-010-76 USDA Patrol Car 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R6 Miscellaneous Receipts 1,164.35 1,064.29 361-110-00 Investment Interest 765.10 765.00 0.00 765.10 765.10 765.10 765.10 4,500.00 0.00 361-400-00 Interfund loan Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 610,300.68 663,126.96 365-200-00 Equipment Repair Charges 447,196.00 447,196.00 0.00 447,196.00 447,196.00 447,196.00 447,196.00 4,255.23 3,820.46 369-100-00 Miscellaneous Receipts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 620,220.26 668,011.71 447,961.10 Miscellaneous Receipts Totals: 0.00 447,961.00 447,961.10 447,961.10 447,961.10 447,961.10 R7 Non-Revenue Receipts 75,000.00 0.00 381-200-00 Interfund Loan Repayments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 75,000.00 0.00 0.00 Non-Revenue Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R8 Operating Transfers In 110.27 889.00 395-110-00 Sale of Fixed Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 110.27 889.00 0.00 Operating Transfers In Totals: 0.00 0.00 0.00 0.00 0.00 0.00 695,330.53 668,900.71 447,961.10 447,961.00 REVENUES TOTALS: 0.00 447,961.10 447,961.10 447,961.10 447,961.10 EXP Expenditure 0.00 0.00 581-100-00 Interfund Loan Disbursements 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 164GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 600 Equipment Rental R6 Miscellaneous Receipts 0.00 50.00 369-400-00 Restitution 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 50.00 0.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 50.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 CAP Capital Expenditure 4,908.20 373,566.95 594-480-64 Machinery & Equipment 80,000.00 0.00 0.00 80,000.00 0.00 0.00 0.00 4,908.20 373,566.95 80,000.00 Capital Expenditure Totals: 0.00 0.00 80,000.00 0.00 0.00 0.00 EPR Payroll Expense 99,113.58 93,414.62 548-600-11 Salaries & Wages 95,540.00 120,291.00 0.00 95,540.00 117,651.00 117,425.00 117,425.00 673.04 624.85 548-600-12 Overtime 3,906.00 0.00 0.00 3,906.00 3,906.00 3,906.00 3,906.00 7,439.67 6,928.55 548-600-21 Social Security 7,309.00 9,202.00 0.00 7,309.00 8,995.00 8,983.00 8,983.00 7,061.81 7,640.92 548-600-22 Retirement 8,799.00 9,328.00 0.00 8,799.00 11,881.00 11,848.00 11,848.00 20,298.80 23,625.20 548-600-23 Medical Insurance 23,924.00 28,709.00 0.00 23,924.00 28,918.00 28,918.00 28,918.00 1,735.87 1,807.86 548-600-24 Industrial Insurance 2,490.00 2,977.00 0.00 2,490.00 3,198.00 3,198.00 3,198.00 571.21 565.00 548-600-26 Uniforms 1,867.00 0.00 0.00 1,867.00 1,867.00 1,867.00 1,867.00 32.93 0.00 548-600-27 Life/AD&D/LTD Benefits 138.00 131.00 0.00 138.00 72.00 80.00 80.00 56.27 0.00 548-600-28 Misc Personnel Benefits 35.00 35.00 0.00 35.00 22.00 22.00 22.00 778.57 778.68 548-600-29 Pension Benefits 779.00 830.00 0.00 779.00 830.00 830.00 830.00 137,761.75 135,385.68 144,787.00 Payroll Expense Totals: 0.00 171,503.00 144,787.00 177,340.00 177,077.00 177,077.00 EXP Expenditure 0.00 0.00 548-600-25 Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,844.57 8,123.60 548-600-31 Office & Operating Supplies 10,400.00 5,000.00 0.00 10,400.00 10,400.00 10,400.00 10,400.00 2,622.50 2,314.40 548-600-32 Fuel Consumed 1,900.00 1,000.00 0.00 1,900.00 1,900.00 1,900.00 1,900.00 173,100.42 152,018.95 548-600-34 Inventory 165,000.00 145,000.00 0.00 165,000.00 145,000.00 145,000.00 145,000.00 1,678.46 2,150.05 548-600-35 Small Tools & Minor Equip 2,500.00 0.00 0.00 2,500.00 2,500.00 2,500.00 2,500.00 12,447.94 7,088.22 548-600-41 Professional Services 12,000.00 12,000.00 0.00 12,000.00 12,000.00 12,000.00 12,000.00 1,616.09 1,379.79 548-600-42 Communication 1,600.00 1,600.00 0.00 1,600.00 1,600.00 1,600.00 1,600.00 132.90 98.60 548-600-43 Travel 1,000.00 500.00 0.00 1,000.00 1,000.00 1,000.00 1,000.00 110.00 0.00 548-600-44 Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 548-600-45 Operating Rentals & Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,229.63 4,546.98 548-600-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 165GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 9,472.34 9,952.15 548-600-47 Utility Services 10,000.00 10,000.00 0.00 10,000.00 10,000.00 10,000.00 10,000.00 8,499.41 11,432.34 548-600-48 Repairs & Maintenance 30,000.00 50,000.00 0.00 30,000.00 30,000.00 30,000.00 30,000.00 4,065.40 10,198.79 548-600-49 Miscellaneous 4,733.00 9,600.00 0.00 4,733.00 4,733.00 4,733.00 4,733.00 76,378.32 76,279.71 548-600-91 Gen Fund O/H allocation 42,010.00 42,010.00 0.00 42,010.00 38,335.00 38,335.00 38,335.00 15,114.96 10,664.04 548-600-95 Equipment Rental - IT Systems 1,886.00 1,886.00 0.00 1,886.00 1,886.00 1,886.00 1,886.00 0.00 32,827.32 548-601-91 PW Admin Allocation 32,827.36 0.00 0.00 32,827.36 32,827.36 33,692.00 31,722.00 318,312.94 329,074.94 315,856.36 Expenditure Totals: 0.00 278,596.00 315,856.36 292,181.36 293,046.00 291,076.00 460,982.89 838,027.57 540,643.36 450,099.00 EXPENDITURES TOTALS: 0.00 540,643.36 469,521.36 470,123.00 468,153.00 0.00 50.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 460,982.89 838,027.57 540,643.36 450,099.00 0.00 540,643.36 469,521.36 470,123.00 468,153.00 (460,982.89)(837,977.57)(540,643.36)(450,099.00)Equipment Rental Totals: 0.00 (540,643.36)(469,521.36)(470,123.00)(468,153.00) Page 166GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 601 Information Services R3 Intergovernmental 0.00 0.00 365-200-30 Interfund Rentals Computer Equ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 365-200-40 Interfund Rentals Communicatio 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 365-200-60 Interfund Capital Contribution 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R4 Charges for Services 3,414.38 0.00 348-950-00 Chrges for Services-Internal 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (7.00)349-280-00 Interfund Rentals Comp Equip 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 349-280-01 Interfund Rentals Communicatio 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 225,753.24 349-280-02 Interfund Rentals - O&M 302,607.00 302,607.00 0.00 302,607.00 302,607.00 302,607.00 302,607.00 3,595.07 4,126.02 349-280-03 Permit Software System Fee 5,000.00 5,000.00 0.00 5,000.00 5,000.00 5,000.00 5,000.00 0.00 0.00 349-280-04 Interfund Capital Contribution 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7,009.45 229,872.26 307,607.00 Charges for Services Totals: 0.00 307,607.00 307,607.00 307,607.00 307,607.00 307,607.00 R6 Miscellaneous Receipts 167,727.96 0.00 365-200-50 Interfund Rentals Ops & Main 0.00 0.00 0.00 0.00 0.00 0.00 0.00 167,727.96 0.00 0.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 174,737.41 229,872.26 307,607.00 307,607.00 REVENUES TOTALS: 0.00 307,607.00 307,607.00 307,607.00 307,607.00 CAP Capital Expenditure 0.00 0.00 594-181-64 Copiers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12,903.04 90,177.75 594-182-64 Computers 68,000.00 68,000.00 0.00 68,000.00 45,000.00 45,000.00 45,000.00 1,634.49 13,898.97 594-183-64 Communications Equipment 20,000.00 20,000.00 0.00 20,000.00 10,000.00 10,000.00 10,000.00 464.35 31.50 594-184-64 GIS Equipment 1,400.00 1,400.00 0.00 1,400.00 0.00 0.00 0.00 0.00 0.00 594-187-64 Computers -Council Agenda 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-188-64 Software llicenses -Council Ag 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-189-64 Capital Exp- Software Permit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15,001.88 104,108.22 89,400.00 Capital Expenditure Totals: 0.00 89,400.00 89,400.00 55,000.00 55,000.00 55,000.00 EPR Payroll Expense 98,373.35 87,678.72 518-880-11 Salaries & Wages 129,194.00 134,809.00 0.00 129,194.00 138,729.00 138,729.00 138,729.00 3,638.09 4,596.15 518-880-12 Overtime 1,000.00 3,000.00 0.00 1,000.00 1,000.00 1,000.00 1,000.00 7,416.80 7,021.45 518-880-21 Social Security 9,883.00 10,313.00 0.00 9,883.00 10,613.00 10,613.00 10,613.00 Page 167GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 7,051.52 7,659.54 518-880-22 Retirement 11,899.00 12,416.00 0.00 11,899.00 14,019.00 14,019.00 14,019.00 17,570.72 20,171.53 518-880-23 Medical Insurance 31,899.00 31,899.00 0.00 31,899.00 31,899.00 31,899.00 31,899.00 303.59 283.65 518-880-24 Industrial Insurance 515.00 513.00 0.00 515.00 1,058.00 1,058.00 1,058.00 0.00 0.00 518-880-27 Life/AD&D/LTD Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-880-28 Misc Personal Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 687.80 663.77 518-880-29 Pension Benefits 1,038.00 1,038.00 0.00 1,038.00 1,038.00 1,038.00 1,038.00 135,041.87 128,074.81 185,428.00 Payroll Expense Totals: 0.00 193,988.00 185,428.00 198,356.00 198,356.00 198,356.00 EXP Expenditure 22,952.04 26,473.70 518-100-91 Gen Fund O/H Charges 13,692.00 14,112.00 0.00 13,692.00 15,643.00 16,962.00 16,962.00 1,907.88 2,098.68 518-140-91 Interfund Services-Personnel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,337.98 1,644.33 518-880-31 Office & Operating Supplies 2,000.00 2,000.00 0.00 2,000.00 2,000.00 2,000.00 2,000.00 0.00 0.00 518-880-34 Inventory 0.00 0.00 0.00 0.00 0.00 0.00 0.00 563.26 149.28 518-880-35 Small Tools & Minor Equip 500.00 500.00 0.00 500.00 500.00 500.00 500.00 0.00 0.00 518-880-41 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,444.19 12,516.10 518-880-42 Communication 35,000.00 19,500.00 0.00 35,000.00 22,000.00 22,000.00 22,000.00 117.67 1,425.00 518-880-43 Travel 4,000.00 500.00 0.00 4,000.00 4,000.00 4,000.00 4,000.00 0.00 0.00 518-880-45 Operating Rentals & Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-880-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-880-47 Utility Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,736.97 1,008.46 518-880-48 Repairs & Maintenance 2,000.00 500.00 0.00 2,000.00 2,000.00 2,000.00 2,000.00 318.96 872.00 518-880-49 MIscellaneous 1,500.00 500.00 0.00 1,500.00 1,500.00 1,500.00 1,500.00 1,471.48 319.79 518-881-48 Repairs & Maint- Council Agend 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11,045.14 12,520.29 594-185-64 Software Licenses 18,000.00 19,000.00 0.00 18,000.00 18,000.00 18,000.00 18,000.00 0.00 0.00 594-186-64 Computers - Admin, Public 0.00 0.00 0.00 0.00 0.00 0.00 0.00 48,895.57 59,027.63 76,692.00 Expenditure Totals: 0.00 56,612.00 76,692.00 65,643.00 66,962.00 66,962.00 198,939.32 291,210.66 351,520.00 340,000.00 EXPENDITURES TOTALS: 0.00 351,520.00 318,999.00 320,318.00 320,318.00 Page 168GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 174,737.41 229,872.26 307,607.00 307,607.00 0.00 307,607.00 307,607.00 307,607.00 307,607.00 DEPT REVENUES DEPT EXPENSES 198,939.32 291,210.66 351,520.00 340,000.00 0.00 351,520.00 318,999.00 320,318.00 320,318.00 (24,201.91)(61,338.40)(43,913.00)(32,393.00)Information Services Totals: 0.00 (43,913.00)(11,392.00)(12,711.00)(12,711.00) Page 169GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 870,067.94 898,822.97 755,568.10 755,568.00 0.00 755,568.10 755,568.10 755,568.10 755,568.10 FUND REVENUES 659,922.21 1,129,238.23 892,163.36 790,099.00 0.00 892,163.36 788,520.36 790,441.00 788,471.00 FUND EXPENSES 210,145.73 (230,415.26)(136,595.26)(34,531.00) 0.00 (136,595.26)(32,952.26)(34,872.90)(32,902.90)Equipment Rental Totals: Page 170GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 555 Engineering Services 402 Engineering R4 Charges for Services 20,605.66 79,882.08 343-800-00 External Engineering Services 70,000.00 70,000.00 0.00 70,000.00 93,000.00 70,000.00 70,000.00 654,020.03 453,288.42 348-950-00 Engineer Serv - Internal 701,000.00 701,000.00 0.00 701,000.00 701,000.00 900,000.00 900,000.00 674,625.69 533,170.50 771,000.00 Charges for Services Totals: 0.00 771,000.00 771,000.00 794,000.00 970,000.00 970,000.00 R6 Miscellaneous Receipts 0.00 2,065.84 369-900-00 Miscellaneous 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,065.84 0.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 674,625.69 535,236.34 771,000.00 771,000.00 REVENUES TOTALS: 0.00 771,000.00 794,000.00 970,000.00 970,000.00 CAP Capital Expenditure 0.00 0.00 594-320-64 Furniture, Machinery & Equip 1,000.00 0.00 0.00 1,000.00 1,000.00 1,000.00 1,000.00 0.00 0.00 1,000.00 Capital Expenditure Totals: 0.00 0.00 1,000.00 1,000.00 1,000.00 1,000.00 EPR Payroll Expense 457,722.48 313,744.74 532-200-11 Salaries & Wages 465,466.00 431,831.00 0.00 465,466.00 468,862.00 469,882.00 450,190.00 93.36 229.42 532-200-12 Overtime 5,000.00 1,500.00 0.00 5,000.00 5,000.00 5,000.00 5,000.00 34,731.50 23,480.37 532-200-21 Social Security 35,608.00 33,035.00 0.00 35,608.00 35,498.00 35,946.00 34,440.00 32,056.63 25,909.58 532-200-22 Retirement 42,869.00 39,772.00 0.00 42,869.00 47,320.00 47,396.00 45,413.00 95,376.74 80,994.97 532-200-23 Medical Insurance 112,128.00 107,691.00 0.00 112,128.00 112,485.00 112,485.00 112,485.00 5,445.42 4,269.78 532-200-24 Industrial Insurance 9,043.00 8,614.00 0.00 9,043.00 9,676.00 9,676.00 9,676.00 0.00 3,520.00 532-200-25 Unemployment 10,000.00 6,000.00 0.00 10,000.00 0.00 0.00 0.00 1,511.97 955.44 532-200-27 Life/LTD/AD&D 1,057.00 1,348.00 0.00 1,057.00 1,370.00 1,373.00 1,385.00 350.00 300.00 532-200-28 Misc Employee Benefits 300.00 471.00 0.00 300.00 471.00 471.00 471.00 2,402.02 1,422.02 532-200-29 Pension Benefits 2,007.00 2,007.00 0.00 2,007.00 2,007.00 2,007.00 2,007.00 629,690.12 454,826.32 683,478.00 Payroll Expense Totals: 0.00 632,269.00 683,478.00 682,689.00 684,236.00 661,067.00 EXP Expenditure 0.00 0.00 532-100-91 General Fund O/H 68,368.00 71,011.00 0.00 68,368.00 54,493.00 54,493.00 54,493.00 5,818.79 5,808.96 532-110-91 Interfudn Services- Personnel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,571.94 11,655.87 532-200-31 Office & Operating Supplies 14,000.00 8,000.00 0.00 14,000.00 14,000.00 14,000.00 14,000.00 141.36 0.00 532-200-35 Small Tools 1,000.00 500.00 0.00 1,000.00 1,000.00 1,000.00 1,000.00 312.12 350.00 532-200-41 Professional Services 5,000.00 0.00 0.00 5,000.00 5,000.00 155,000.00 155,000.00 7,669.76 5,836.41 532-200-42 Communications 10,000.00 10,000.00 0.00 10,000.00 10,000.00 10,000.00 10,000.00 Page 171GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 342.85 877.06 532-200-43 Travel 3,000.00 1,500.00 0.00 3,000.00 3,000.00 3,000.00 3,000.00 0.00 61.63 532-200-44 Advertising 600.00 0.00 0.00 600.00 600.00 600.00 600.00 0.00 0.00 532-200-46 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 412.95 0.00 532-200-48 Repairs & Maint 1,000.00 500.00 0.00 1,000.00 1,000.00 1,000.00 1,000.00 3,682.50 996.19 532-200-49 Miscellaneous 5,855.00 500.00 0.00 5,855.00 5,855.00 5,855.00 5,855.00 4,193.04 10,710.00 532-200-95 Equipment Rental 5,730.00 5,730.00 0.00 5,730.00 5,730.00 5,730.00 5,730.00 7,065.48 11,000.04 532-201-95 Equipment Rental - IT Systems 5,678.00 5,678.00 0.00 5,678.00 5,678.00 5,678.00 5,678.00 7,746.21 0.00 594-320-91 Engineering Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 43,957.00 47,296.16 120,231.00 Expenditure Totals: 0.00 103,419.00 120,231.00 106,356.00 256,356.00 256,356.00 673,647.12 502,122.48 804,709.00 735,688.00 EXPENDITURES TOTALS: 0.00 804,709.00 790,045.00 941,592.00 918,423.00 674,625.69 535,236.34 771,000.00 771,000.00 0.00 771,000.00 794,000.00 970,000.00 970,000.00 DEPT REVENUES DEPT EXPENSES 673,647.12 502,122.48 804,709.00 735,688.00 0.00 804,709.00 790,045.00 941,592.00 918,423.00 978.57 33,113.86 (33,709.00) 35,312.00 Engineering Totals: 0.00 (33,709.00) 3,955.00 28,408.00 51,577.00 Page 172GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 674,625.69 535,236.34 771,000.00 771,000.00 0.00 771,000.00 794,000.00 970,000.00 970,000.00 FUND REVENUES 673,647.12 502,122.48 804,709.00 735,688.00 0.00 804,709.00 790,045.00 941,592.00 918,423.00 FUND EXPENSES 978.57 33,113.86 (33,709.00) 35,312.00 0.00 (33,709.00) 3,955.00 28,408.00 51,577.00 Engineering Services Totals: Page 173GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 595 Unemployment Self-Insurance R6 Miscellaneous Receipts 0.00 15,000.00 366-500-00 Gen Fund contribution 15,000.00 11,250.00 0.00 15,000.00 0.00 0.00 0.00 0.00 0.00 366-500-12 Library Fund contributions 2,000.00 1,500.00 0.00 2,000.00 0.00 0.00 0.00 0.00 0.00 366-500-14 PW Engineering Contributions 8,000.00 6,000.00 0.00 8,000.00 0.00 0.00 0.00 0.00 0.00 366-500-19 Comm Serv Fund contribution 10,000.00 7,500.00 0.00 10,000.00 0.00 0.00 0.00 0.00 0.00 366-500-41 Water/Swr Fund contribution 5,000.00 3,750.00 0.00 5,000.00 0.00 0.00 0.00 0.00 15,000.00 40,000.00 Miscellaneous Receipts Totals: 0.00 30,000.00 40,000.00 0.00 0.00 0.00 0.00 15,000.00 40,000.00 30,000.00 REVENUES TOTALS: 0.00 40,000.00 0.00 0.00 0.00 EXP Expenditure 0.00 0.00 518-000-25 Unemployment 25,000.00 20,000.00 0.00 25,000.00 0.00 0.00 0.00 0.00 0.00 25,000.00 Expenditure Totals: 0.00 20,000.00 25,000.00 0.00 0.00 0.00 0.00 0.00 25,000.00 20,000.00 EXPENDITURES TOTALS: 0.00 25,000.00 0.00 0.00 0.00 Page 174GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 0.00 15,000.00 40,000.00 30,000.00 0.00 40,000.00 0.00 0.00 0.00 FUND REVENUES 0.00 0.00 25,000.00 20,000.00 0.00 25,000.00 0.00 0.00 0.00 FUND EXPENSES 0.00 15,000.00 15,000.00 10,000.00 0.00 15,000.00 0.00 0.00 0.00 Unemployment Self-Insurance Totals: Page 175GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 610 Firemen's Pension R1 Taxes 34,273.17 33,935.48 311-100-00 Property Tax 35,000.00 35,000.00 0.00 35,020.00 35,020.00 35,020.00 35,020.00 34,273.17 33,935.48 35,000.00 Taxes Totals: 0.00 35,000.00 35,020.00 35,020.00 35,020.00 35,020.00 R3 Intergovernmental 0.00 0.00 336-060-91 Fire Insurance Premium Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R6 Miscellaneous Receipts 534.96 420.83 361-110-00 Investment Interest 1,268.79 240.00 0.00 1,268.79 1,268.79 1,268.79 1,268.79 534.96 420.83 1,268.79 Miscellaneous Receipts Totals: 0.00 240.00 1,268.79 1,268.79 1,268.79 1,268.79 34,808.13 34,356.31 36,268.79 35,240.00 REVENUES TOTALS: 0.00 36,288.79 36,288.79 36,288.79 36,288.79 Page 176GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 700 Firemen's Pension & Relief EPR Payroll Expense 26,118.92 21,943.55 517-210-11 Salaries & Wages 22,107.00 19,380.00 0.00 22,107.00 19,380.00 19,380.00 19,380.00 (85.04) 0.00 517-210-28 Project Management 0.00 0.00 0.00 0.00 0.00 0.00 0.00 26,033.88 21,943.55 22,107.00 Payroll Expense Totals: 0.00 19,380.00 22,107.00 19,380.00 19,380.00 19,380.00 EXP Expenditure 0.00 737.16 514-220-41 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,579.04 2,663.63 514-220-91 General Fund O/H Charges 3,741.00 3,741.00 0.00 3,741.00 2,964.00 2,964.00 2,964.00 3,534.83 3,357.84 514-230-91 Interfund Serv-Personnel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 517-210-23 Medical Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 517-211-23 Medical - Reimbursements 0.00 0.00 0.00 0.00 0.00 0.00 0.00 18,120.11 42,977.61 517-280-29 Annuity Benefit Payments 51,179.00 44,398.00 0.00 51,179.00 44,398.00 44,398.00 44,398.00 27,233.98 49,736.24 54,920.00 Expenditure Totals: 0.00 48,139.00 54,920.00 47,362.00 47,362.00 47,362.00 53,267.86 71,679.79 77,027.00 67,519.00 EXPENDITURES TOTALS: 0.00 77,027.00 66,742.00 66,742.00 66,742.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 53,267.86 71,679.79 77,027.00 67,519.00 0.00 77,027.00 66,742.00 66,742.00 66,742.00 (53,267.86)(71,679.79)(77,027.00)(67,519.00)Firemen's Pension & Relief Totals: 0.00 (77,027.00)(66,742.00)(66,742.00)(66,742.00) Page 177GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 710 EXP Expenditure 0.00 0.00 517-210-11 Salaries & Wages 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Totals: 0.00 0.00 0.00 0.00 0.00 Page 178GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 34,808.13 34,356.31 36,268.79 35,240.00 0.00 36,288.79 36,288.79 36,288.79 36,288.79 FUND REVENUES 53,267.86 71,679.79 77,027.00 67,519.00 0.00 77,027.00 66,742.00 66,742.00 66,742.00 FUND EXPENSES (18,459.73)(37,323.48)(40,758.21)(32,279.00) 0.00 (40,738.21)(30,453.21)(30,453.21)(30,453.21)Firemen's Pension Totals: Page 179GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 613 Court-Agency R7 Non-Revenue Receipts 0.00 0.00 386-000-08 Miscellaneous Sales Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Non-Revenue Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 180GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 043 Pass Through Funds R7 Non-Revenue Receipts 823.50 771.50 386-000-00 State Building Code Fee 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,366.63 1,929.48 386-000-03 Leaseholders Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 13,068.34 12,052.76 386-000-04 State Miscellaneous Revenue 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7,625.56 6,985.74 386-000-05 Crime Victim Program (1.2%) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 251.92 0.00 386-000-06 Pass Thru Grant - PT Marine Sc 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,241.29 2,447.06 386-000-07 Biosolids Sales Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 13.18 80.91 386-000-08 Miscellaneous Sales Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 386-100-00 AmbulanceCollected FD1 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 386-300-00 Ambulance Collected FD3 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,018.86 1,741.16 386-400-00 County Library Fines 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,537.80 1,070.58 386-500-01 Friends of PT Library pass-thr 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 98.00 386-500-02 Library Foundation pass-thru 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11.00 386-500-11 Library Fines-PT School Dist 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,705.39 3,416.23 386-830-07 Auto Theft Prevention 0.00 0.00 0.00 0.00 0.00 0.00 0.00 725.02 670.20 386-830-32 Trauma Brain Injury 0.00 0.00 0.00 0.00 0.00 0.00 0.00 22.49 0.00 386-870-02 Jus Stble Accnt 0.00 0.00 0.00 0.00 0.00 0.00 0.00 703.01 662.69 386-890-09 State Patrol Hwy Acct 0.00 0.00 0.00 0.00 0.00 0.00 0.00 196.68 185.25 386-890-14 Highway Safety Accnt 0.00 0.00 0.00 0.00 0.00 0.00 0.00 111.77 116.69 386-890-15 Death Toxic Lab 0.00 0.00 0.00 0.00 0.00 0.00 0.00 27,760.23 23,422.31 386-910-00 State Shared Court Costs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 386-931-00 Court Current Exp 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 386-950-00 Unclaimed Restitution 0.00 0.00 0.00 0.00 0.00 0.00 0.00 327.24 244.69 386-960-03 St Remittances-Crim Lab 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,901.71 1,763.44 386-960-04 Criminal Lab-Breath 0.00 0.00 0.00 0.00 0.00 0.00 0.00 324.28 514.56 386-990-04 School Zone Safety 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-000-00 Residual Equity Transfers- In 0.00 0.00 0.00 0.00 0.00 0.00 0.00 65,724.90 58,184.25 0.00 Non-Revenue Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 65,724.90 58,184.25 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 EXP Expenditure 2,130.99 0.00 586-000-01 Agency Type Disb (FD #1 &#3) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 181GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 720.00 9,808.66 586-000-02 Agency Type Disbursement 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,676.97 15,707.53 586-000-03 Intergovernmental Prof Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 40,440.21 42,907.60 586-000-04 Intergovernmental Prof Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 993.47 1,241.10 586-000-05 Intergovernmental Prof Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 586-000-06 Pass Thru Grant - PT Marine Sc 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,939.29 2,107.37 586-000-07 Biosolids Sales Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12.63 80.02 586-000-08 Miscellaneous Sales Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,234.49 1,619.41 586-000-09 Pass Thru Fines JCL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,554.75 1,028.63 586-000-10 Friends of PT Library pass-thr 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11.00 586-000-11 Library Fine-PT School Dist 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 586-000-12 Library Foundation pass-thru 0.00 0.00 0.00 0.00 0.00 0.00 0.00 51,702.80 74,511.32 0.00 Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 51,702.80 74,511.32 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 65,724.90 58,184.25 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 51,702.80 74,511.32 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14,022.10 (16,327.07) 0.00 0.00 Pass Through Funds Totals: 0.00 0.00 0.00 0.00 0.00 Page 182GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 65,724.90 58,184.25 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES 51,702.80 74,511.32 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES 14,022.10 (16,327.07) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Court-Agency Totals: Page 183GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 621 Memorial R6 Miscellaneous Receipts 3.62 3.01 361-110-00 Investment Interest 3.07 0.00 0.00 3.07 3.07 3.07 3.07 0.00 0.00 367-000-00 Contributions & Donations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367-000-01 Corra donations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367-000-02 Dream City Playgrounds Donatio 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.62 3.01 3.07 Miscellaneous Receipts Totals: 0.00 0.00 3.07 3.07 3.07 3.07 3.62 3.01 3.07 0.00 REVENUES TOTALS: 0.00 3.07 3.07 3.07 3.07 CAP Capital Expenditure 0.00 0.00 594-260-64 Capital Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-760-64 Capital Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Capital Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EXP Expenditure 0.00 0.00 597-000-01 Operating trfr -Corra Memorial 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 184GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 3.62 3.01 3.07 0.00 0.00 3.07 3.07 3.07 3.07 FUND REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES 3.62 3.01 3.07 0.00 0.00 3.07 3.07 3.07 3.07 Memorial Totals: Page 185GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 623 Golf Course Fund R6 Miscellaneous Receipts 9.99 0.00 361-110-00 Investment Interest 40.11 40.00 0.00 0.00 0.00 0.00 0.00 15,469.05 15,027.30 362-500-00 Facilities Rental - Long Term 17,000.00 12,000.00 0.00 17,000.00 17,000.00 17,000.00 17,000.00 0.00 0.00 367-000-00 Contributions & Donations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15,479.04 15,027.30 17,040.11 Miscellaneous Receipts Totals: 0.00 12,040.00 17,000.00 17,000.00 17,000.00 17,000.00 R9 Other Financing Sources 0.00 0.00 381-100-00 Interfund Loan Receipts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 15,479.04 15,027.30 17,040.11 12,040.00 REVENUES TOTALS: 0.00 17,000.00 17,000.00 17,000.00 17,000.00 CAP Capital Expenditure 0.00 0.00 594-260-64 Capital Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Capital Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EXP Expenditure 6,191.49 5,140.59 576-680-48 Repairs & Maintenance 17,000.00 10,000.00 0.00 17,000.00 17,000.00 17,000.00 12,790.00 1,700.04 1,661.08 594-260-91 General Fund O/H Charges 4,012.00 4,012.00 0.00 4,012.00 4,210.00 4,210.00 4,210.00 7,891.53 6,801.67 21,012.00 Expenditure Totals: 0.00 14,012.00 21,012.00 21,210.00 21,210.00 17,000.00 TRF Operating Transfer 0.00 18,187.58 597-000-01 Transfers-Out Golf Course CIP 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 18,187.58 0.00 Operating Transfer Totals: 0.00 0.00 0.00 0.00 0.00 0.00 7,891.53 24,989.25 21,012.00 14,012.00 EXPENDITURES TOTALS: 0.00 21,012.00 21,210.00 21,210.00 17,000.00 Page 186GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 15,479.04 15,027.30 17,040.11 12,040.00 0.00 17,000.00 17,000.00 17,000.00 17,000.00 FUND REVENUES 7,891.53 24,989.25 21,012.00 14,012.00 0.00 21,012.00 21,210.00 21,210.00 17,000.00 FUND EXPENSES 7,587.51 (9,961.95)(3,971.89)(1,972.00) 0.00 (4,012.00)(4,210.00)(4,210.00) 0.00 Golf Course Fund Totals: Page 187GL-Budget Analysis (11/24/2014 - 4:41 PM) 2012 2013 2014 2014 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2015 2015 2015 2015 26,542,880.37 27,919,853.53 30,709,391.11 28,245,177.50 0.00 30,625,381.86 47,195,068.57 47,999,669.57 47,997,476.57 REPORT REVENUES REPORT EXPENSES 27,957,467.80 28,027,406.54 31,048,213.69 27,543,205.21 0.00 31,182,112.42 48,172,897.50 48,340,410.12 48,356,154.12 REPORT TOTALS:(1,414,587.43)(107,553.01)(338,822.58) 701,972.29 0.00 (556,730.56)(977,828.93)(340,740.55)(358,677.55) Page 188GL-Budget Analysis (11/24/2014 - 4:41 PM) CITY OF PORT TOWNSEND, WASHINGTON PROPERTY TAX Property valuations are established by the Jefferson County Assessor’s Office in accordance with state law. State law restricts the amount of property taxes the City can levy. Typically, the maximum the City can levy, without the vote of the people, is 101% of the highest lawful levy amount plus the impact of new construction at the previous year’s levy rate plus the impact of new construction at the previous year’s levy rate. In 2008, voters approved a property tax levy lid lift for the Port Townsend Library. The library lid lift is $0.75 per $1,000 of assessed valuation. In 2011, voters approved a property tax levy lid lift for the support of Jefferson County Fire District No. 1 (East Jefferson Fire Rescue). This levy lift increased Port Townsend’s maximum levy amount and is capped at $0.50 per assessed value. The levy lid lift is restricted to fire and emergency service purposes only. The funds are deposited directly into the City Fire and EMS Services Fund. The total proposed property tax levy for the general property tax for 2015 is $3,797,317, or approximately $2.92 per $1,000 AV. In 2010, Port Townsend voters approved an emergency medical service (EMS) levy lid lift to $0.50 per $1,000 of AV. These taxes are remitted to East Jefferson Fire Rescue as part of an Interlocal agreement. While the EMS levy is subject to a $0.50 per $1,000 AV limitation, an increase in the County Assessor’s estimated AV for the City allows an increase in the amount of this levy beyond the 1% level. A 7.4% increase is proposed for the EMS levy for 2015. The total levy is proposed at $655,000. The City of Port Townsend records property tax amounts when collected (cash basis accounting recognition system). The following chart reflects the proposed property tax allocations by fund. The total amount is slightly higher than the proposed levy amounts listed above as a small portion of delinquent property taxes from prior years are anticipated to be collected in 2015. 1 of 2 Fund 2013 2014 2015 General 682,899$ 740,000$ 750,000$ Contingency 39,689 4,000 4,000 Community Services 399,242 408,000 412,000 General Government Debt Service 99,823 102,000 102,000 Firemen's Pension 34,000 35,000 35,000 Housing Trust Fund 6,235 10,000 10,000 Library Fund 967,644 989,000 1,006,000 EMS Levy 673,319 610,000 655,000 Fire/EMS General Levy 1,474,972 1,511,598 1,542,721 PROPERTY TAX ALLOCATIONS 2015 Prior year's levy 3,759,720$ 1%29,800 Refunds 8,500 State Utilities - New construction 17,500 Increase per assessor 28,480 - Total general property tax levy 3,844,000.00$ Library Fund (1,006,000)$ Subtotal 2,838,000$ Debt Service Fund (102,000)$ Contingency Fund (4,000) Fire/EMS Services Fund (868,721) Fire levy lid lift vote increase authorized in 2011 (674,000) Community Services Fund (412,000) Firemens Pension Fund (35,000) Housing Trust Fund (10,000) General Fund 732,279$ Estimated Levy Rate per $1,000 AV =$2.91893 2015 Prior year's levy 609,881$ 1%7,317 Increase per assessor 37,803 655,000$ Estimated Levy Rate per $1,000 AV =$0.50349 Levy will be limited to $0.50 per $1,000 AV CITY OF PORT TOWNSEND PROPERTY TAX LEVY CALCULATION General Tax Levy EMS Tax Levy 2 of 2 Resolution 14-007 Page 1 of 1 Resolution No. 14-007 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PORT TOWNSEND UPDATING AND PROVIDING FOR PUBLIC WORKS DEPARTMENT AND DEVELOPMENT SERVICES DEPARTMENT LAND DEVELOPMENT PERMIT, APPLICATION AND APPEAL FEES WHEREAS,the City Council of the City of Port Townsend, on recommendation of the City Manager, City DSD Director, and City Public Works Director, determines it appropriate to update fees established in Resolution 11-041 (approved December 19, 2011), as set forth in this Resolution. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Port Townsend as follows: SECTION 1. New Fees Established. Effective April 1, 2014, the fees for various Public Works Department and Development Services Department permit, application and appeal fees, as set forth in Exhibits A, B and C (attached hereto and incorporated by reference) are hereby established (and prior fees are rescinded) and SECTION 2. Severability. If any provision of this Resolution or its application to any person or circumstance is held invalid, the remainder of the ordinance, or the application of the provision to other persons or circumstances is not affected. ADOPTED by the City Council of the City of Po ownsend at a regular meeting thereof, held this 17th day of March 2014. David King, Mayo Attest: Approved as toform: Pamela Kolacy, MMC.John P. Watts City Clerk City Attorney Resolution 14-007 Exhibit A Page 1 of 10 2014 DEVELOPMENT SERVICES FEE SCHEDULE Land Use Fees Land Use Fees - Fees associated with land use and planning services shall be as specified in the table below. In general, fees are calculated as follows: Land Use Base Fee (as listed in Part A) + SEPA (State Environmental Policy Act) Fee, if applicable Part B) + Noticing Fees (Part C) = Total. Please note that each application is unique and thus, actual costs may vary. For example: 1) The base permit fee in Part A and B is a minimum fee- if actual staff review time is exceeded, the City will notify the applicant and begin billing at$76/hr. 2) Review by City Engineering Department Staff of land use projects will be billed at $76/hr. to cover actual costs incurred. Estimates will be made available upon request. 3) Any costs incurred from the need to use outside consultants shall be in addition to fees listed and are the responsibility of the applicant. 4) The City charges $500 upfront for applications requiring a hearing before the Hearings Examiner. If the actual cost is less or more the difference will be refunded or billed. 5) Any recording fees incurred shall be the responsibility of the applicant. 6) Minimum fees are paid at time of application; any additional fees must be paid within 30-days of billing unless the City pre-approves other arrangements. The City may place permits on hold and the application processing timeline may be held in abeyance pending payment of fees. 7) See footnote 1 on page 10 for process if fees are disputed. PART A-LAND USE PERMIT BASE FEE Land Use Permit Name Type Base Staff Time 2%Tech = RecordExaminer Total Permit Allotted Fee-$5 Fee Hours) min. MULTIPLE PERMITS Multiple Permits-per PTMC 20.09.010(D),if applicant applies for 2 or more permits the highest fee is paid in full,but only half of the base fee of any other permit is paid.ADDITIONAL REVIEW FEES Additional Review Fees,the base 76/h r. 76/hr. permit fee is a minimum;if actual staff review time is exceeded,the city will notify the applicant and begin billing at$76/hr.0)BINDING SITE PLAN Binding Site Plan,Mixed Use/ I-A $1,500 20 30.40 10 1,560.40 Commercial Binding Site Plan,modification or 456 6 9.12 10 475.12 amendment Binding Site Plan, Residential I-A 456 6 9.12 10 475.12 includes Cottage Housing) COMPREHENSIVE PLAN Comprehensive Plan-Formal V TBD TBD-fBD TBD TBD TBD Amendments by Government/ jurisdiction(Rezones or Subarea Plan Amendments or Shoreline Master Program Amendment). NOTE: Applications will require third party review. Contact city staff to determine applicable fees. Resolution 14-007 Exhibit A Page 2 of 10 Land Use Permit Name Type Base Staff Time 2%Tech 5% Hearing Total Permit Allotted Fee-$5 Record Examiner Fee Hours) min. Fee deposit)' 3-$102 Comprehensive Plan-Formal V 760 10 15.20 10 785.20 Amendments by non-government/ jurisdiction(Rezones or Subarea Plan Amendments or Shoreline Master Program Amendment). NOTE: Applicant must also pay for SEPA,see page 12. Comprehensive Plan Amendment, V No charge 0 0 0 Suggested may or may not get on the docket CONDITIONAL USE Conditional Use,Major. See III 1,900 25 36 10 500 1,946 definition in PTMC 17.08.020. Conditional Use, Minor. See II 532 7 10.64 10 552.64 definition in PTMC 17.08.020. Conditional Use Modification II 228 3 5 10 243 COTTAGE HOUSING Cottage Housing, R-I Zone III 2,280 30 45.60 10 500 2,335.60 Cottage Housing, R-11 Zone- II 2,280 30 45.60 10 2,335.60 Administrative Review Cottage Housing, R-III Zone- I-A 30 45.60 10 2,335.60 Administrative Review CRITICAL AREAS Critical Area-Major. See definition 11 760 10 1520 10 780.20 in PTMC 19.05.040. Critical Area Advance II 152 2 5 7.50 E$ 164.50 Determination Critical Area Reasonable Use II 380 5 7.60 10 Exception. NOTE: The base fee is in addition to the Major Critical Area permit and shall not be halved. Critical Area Waiver. Per PTMC 1 152 2 5 7.0 164.0 19.05.040.EJ:(footnote 4 page 18) Critical Area,Minor. See definition I 380 5 7.60 10 397.60 in PTMC 19.05.040. DESIGN REVIEW Design Review-Administrative I-A 38. 2 5 3 46 only per PTMC 1730.020(4) Historic Residential Departure Request: Design Review-Administrative I-A 76 1 5 3.75 84.75 Only Secondary Home Design Review-Administrative I-A 76 1 5 3.75 84.75 Only Primxy Home Design Review-Administrative I-A 76 1 5 3.75 84.75 only Pivotal Home Secondary Home II 152 2 5 7.50 164.50 Primary Home II 152 2 5 7.50_164.50 Pivotal Home II 152 2 5 7.50 164.50 Design Review-Minor Requiring 1-A 76 1 5 3.75 84.75 HPC Committee review per PTMC 17.30.020 Design Review-Major Commercial II 760 10 15.20 10 785.20 and Major HPC Review-Note: all commercial projects in excess of 10,000 square feet are considered Major projects. Pivotal Home II 152 2 5 7.0 164.50 Multi-family Review-Track 1 per I-A 228 3 5 10 243 definition in PTMC 17.46.030 Multi-family Review-Track 2 per I-A 760 10 15.20 10 780.20 definition in PTMC 17.46.030 Resolution 14-007 Exhibit A Page 3 of 10 Land Use Permit Name Type Base Staff Time 2%Tech 5% Hearing Total Permit Allotted Fee-$5 Record Examiner Fee Hours) min. Fee deposit)' 3-$102 Special Valuation: Residential I A 76 1 5 375 84. Commercial I-A 304 4 6.08 10 310.0 80 HOME OCCUPATION Home Occupation I 228 3 5 10 243 LONG PLAT Long Plat Amendment/Alteration- 111 1,900 25 38 10 500 2448 Major-See definition PTMC 18.16.090 Long Plat Amendment/Alteration-1 380 5 7.60 10 397.60 Minor-See definition PTMC 18.16.090 Long Plat Extension III 380 5 7.60 10 397.60 Long Plat, Final IV 760 10 15.20 10 780.20 Long Plat, Preliminary Final plat III 3,800 50 Minimum $10 500 3,886 fee will be paid later(see Long Plat, 50 per 76,but minimum Final)lot depends plus on total# number of of lots lots and SEPA fees LOT LINE ADJUSTMENT Lot Line Adjustment Type I-no I 304 4 6.08 10 310.08 reorientation;move lot line in parallel Lot Line Adjustment T pe II II 456 6 9.12 10 475.12 LOTS OF RECORD Lots of Record(2-9 lots)I A 304 4 6.08 10 310.08 Lots of Record(single lot) I-A 1 $152 1 2 1 $5 I $7.50 164.50 PLAT VACATION Plat Vacation III 1,976 1 150 10 500 2,525.50 PLANNED UNIT DEVELOPMENT(PUD) PUD(Planned Unit Development)- III 3,800 50 Minimum $10 500 3,886 Preliminary. PUDs are not subject 50 per 76 ,but minimum to associate subdivision fees(short lot depends plus plat, long plat, binding site plan). on total# number of Fee for"PUD Final'to be paid later. of lots lots and SEPA fees PUD Amendment/Alteration- III 1,900 25 38 10 500 2,448 Major(as defined in PTMC 17.32.130). PUD Amendment/Alteration- I 380 5 7.60 10 397.60 Minor(as defined in PTMC 17,32.130). PUD, Final IV 760 1 10 15.20 10 785.20 RECORDING FEES Recording Fees-the applicant 0 Actual shall pay the cost of all recording Cost fees. SHORELINES Shoreline Exemption I-A 228 3 5 10 243 Shoreline Master Program V Amendments. See Comprehensive Plan Amendment Shoreline Substantial Development III 912 12 18.24 10 500 1,440.24 Permit-Conditional Shoreline Substantial Development II 608 8 12.16 10 630.60 Permit-Minor as defined in SMP Section 10.4.1 Shoreline Substantial Development III 760 10 15.20 10 500 1,285.20 Permit-Major as defined in SMP Section 10.4.1 Shoreline Variance,Minor. (See II 608 8 12.16 10 630.60 definition SMP 10.7.2) Resolution 14-007 Exhibit A Page 4 of 10 Land Use Permit Name Type Base Staff Time 2%Tech 50/a Hearing Total Permit Allotted Fee-$5 Record Examiner Fee Hours) min. Fee deposit)' 3-$102 Shoreline Variance,Major.(See III 608 8 12.16 10 500 1,130.16 definition SMP 10.7.3) Shoreline Permit Revision II 228 3 F $5 10 243 SHORT PLAT Short Plat Amendment I 456 6 9.12 10 475.12 Short Plat Approval, Final for 3-9 I 760 10 15.20 10 785.20 lots Short Plat Extension II 228 3 5 10 243 Short Plat Preliminary- 2 lots. II 456 6 9.12 10 475.12 Note: Final Plat fee included in these fees. Short Plat, Preliminary- 3-9 lots. II 2,736 36 54.72 10 2,800.72 Will also need to pay Short Plat Final fees. SIGN PERMIT Sign Permits(Note: if in Historic I $76 first 1 5(or $3.75 (or 84.75 or District, Design Review is also sign+$10 more for more for more;$50 required) for each more more signs) added for additional plan sign under signs) review of same monument application or projecting signs. Departure Permanent II 152+2 5(or $7.50 !or 164.50 10 for more for more for or more each more more signs) for more additional signs)signs) sign under same application Seasonal Temporary Sign II $76 plus 1 5(or $3.75 (or 84.75 (or Departure-(up to 9 months)10 for more for more for more for each more more signs)more additional signs)signs) sign under same application max.of 7 Temporary Sign Departure II $38 plus 2 5(or $3(or more 46 (or 15 days or less) 5 for more for for more more for each more signs) more additional signs)signs) sign under same application max.of 7) Sims to Kearney LIS(Local 76 1 0 0 76 Information Sign) Project and Annual fee M.I.S. (Merchant Information in addition systems)program- Annual fee to sign permit Sign Variance II 228 3 5 10 243 STREET VACATION Street Vacation(Appraisal Deposit V 45 6 9.12 10 475.12 of$750 to be made by separate check and receipted in Finance w/cover memo. Proceeds to be used to pay forappraisal.). Resolution 14-007 Exhibit A Page 5 of 10 Land Use Permit Name Type Base Staff Time 2%Tech 5 0 Hearing Total Permit Allotted Fee-$5 Record Examiner Fee. (Hours) min. Fee deposit)3 3-$102 TEMPORARY USE Temporary Use I 11 1 % 5 5.75 124.75 Temporary Use re-established from I 76 1 5 3.75 84.75 prior year, no change Street Vendor— **Plus annual 76 1 5 3.75 84.75 permit fee of$350.00 TREE CONSERVATION Tree Conservation Permit Approval: Affecting 40,000 square feet land II 152 2 5 7.50 164.50 area or less Affecting in excess of 40,000 II 380 5 7.60 10 397.60 square feet land area but not exceeding five acres Affecting land area offive acres or /1 760 10 15.20 10 780.20 more Tree Removal'-Forest Practice I-A 76 1 5 3.75 84.75 Combined with statement of intent not to convert commercial forest lands PTMC 19.06.060 E) Tree Permit/Plan -Minor I-A 152 2 5 7.50 164.50 Modification to Approved Tree Removal -Written Exemption I-A 76 1 5 3.75 84.75 VARIANCE Variance,major-(new buildings).III 1,900 25 38 10 500 2,448 NOTE: this is not a Shoreline variance. See Variance definition in PTMC 17.08.070. Variance,minor(existing buildings). II 532 7 10.64 10 552.64 See Minor Variance definition in PTMC 17.08.070. WIRELESS FACILITY Wireless Facility I 228 3 5 10 243 Wireless Facilit II 760 10 15.20 10 785.20 Wireless Facility III 3,420 45 68.40 10 1 $500 3,998.40 ZONING/CODE REVISIONS Zoning/Land Use Code Text V 760 10 15.20 10 Hearings $780.20 Revisions-NOTE: applicant must before also pay for SEPA Planning Commission makes recommendati on)and City Council makes final decision. Resolution 14-007 Exhibit A Page 6 of 10 PART B—SEPA Land Use Permit Name Type Base Staff 2% 5% Hearing Total Permit Time Tech Record Examiner Fee Allotted Fee-$5 Fee deposit)3 Hours) min. $3-$102 SEPA Addendum 304 4 6.08 10 310.08 SEPA Checklist review for short 76 1 5 3.75 84.75 subdivisions and other exempt projects,if DSD Director believes may include non-SEPA exempt actions($to be credited) SEPA Environmental Checklist Type $1,216 16 24.32 10 1,250.32 Threshold Determination,Major III parent file SEPA Environmental Checklist Type I $608 8 12.16 10 630.16 Threshold Determination, Minor or II parent file SEPA Environmental Impact 760 10 15.20 10 780.20 Statement(EIS);see PTMC 19.04 Article IV(plus consultant costs) Resolution 14-007 Exhibit A Page 7 of 10 PART C- LAND USE NOTICING FEES Noticing is based upon the Notice Paper Mailing Second Notice- Third Notice Total Highest permit type(in Part A)Board Notice- SEPA Threshold -Hearing and whether or not SEPA is Deposit NOA Determination required(Part B). Type IA/I typically no notice unless,0 0 0 0 0 see below Type IA, I (involving multifamily 30 150 75 100 355 design review 5-9 units, R-III Cottage Housing, or SEPA)(If SEPA is not required or if Optional DNS process is used, Waive$100 Second Notice) Typell 30 75 105 Type II(involving shoreline permits,30 150 75 100 355 cottage housing,short subdivision or SEPA)(If SEPA is not required, or ifthe Optional DNS process is used, Waive$100 Second Notice) Threshold, Hearing Notice)(If SEPA is not required,or if the Optional DNS process is used,Waive$100 Second Notice) Type III (includes NOA,SEPA 30 150 75 100 100 455 TypelV 0 0 0 0 0 Type V-Site Specific 30 150 75 100 100 455 Type V—General 0 150 0 100 100 350 Type V-Street Vacation 30 150 25 205 SEPA Addendum requiring notice 75 100 175 Additional Notice and publication- 150 required by changes initiated by applicant Resolution 14-007 Exhibit A Page 8 of 10 PUBLIC WORKS ENGINEERING PERMIT& INSPECTION FEES Permit Name Type Base Staff Time 2%Tech 5% Hearing Total Permit Allotted Fee-$5 Record Examiner Fee Hours) min. Fee 3_$102 Project Review of Land Use 76/hr. Permit Applications STREET/SITE DEVELOPMENT PERMIT(SDP) Permit Fee 228 3 5 10 243 Plan Review(plus$76/hr. 304 4 over four hrs.) Inspection Fees(the engineer 2%of of record shall provide a cost estimated estimate) project costs MINOR IMPROVEMENT PERMIT(MIP) Permit Fee 152 2 5 7.75 164.76 Re-Inspection for corrections 761hr. Latecomers Agreement 304 4 Processing Fee(plus$76/hr. over four hrs.)(County Recording fees are not included) Inspection not specifically 76/hr. listed Plan review for changes to 76/hr. approved plans Resolution 14-007 Exhibit A Page 9 of 10 ADMINISTRATIVE FEES Permit Name Type Base Staff Time 2%Tech 5% Hearing Total Permit Allotted Fee-$5 Record Examiner' Fee Hours) min. Fee 3-$102 Appeal fee for administrative I, I-A, II $304 4 6.08 10 320.08 decision(plus$76/hr.over four SEPA hrs.). (Hearing Examiner fee may also apply-see below) Appeal to Hearings Examiner I, I-A, II 500 Actual if the actual cost is less or Cost more the difference will be refunded or billed.(Appeal fee also applies-see above) Technical Conference—Public 380 5 works—If actual staff review time exceeds 5 hrs.,additional staff time will be billed at 76/hr. Technical conference—one 100 1 year extension Variance under PTMC Titles 304 4 12 and 13 Waiver request under PTMC 152 2 Title 12 and 13 Water Reservation—County 380 5 Resolution 14-007 Exhibit A Page 10 of 10 OTHER FEES Permit Name Type Base Staff Time 2%Tech 5% Hearing Total Permit Allotted Fee-$5 Record Examiner' Fee Hours) min. Fee 3-$10' Additional Inspection Fees(per 76 76 site visit) Addressing 38 38 per address assigned) Accessory Dwelling Unit: Address 38 38 Inspection 76 76 Notice to Title 76 76 Customer Assistance Meetings 152 2 CAM)(plus$76/hr.over two hrs.)5 Director's Interpretation 150 150 Recording Fees Actual Cost Legal Document preparation 76 76 minimum fee plus$100 per hr. for any City Attorney time) Letter to Assessor,Zoning 76 76 Compliance Letter,or Statement of Restrictions(Plus$76/hr.for each additional hour of staff time. Pre-application,for projects that I or II $228 3 228 will require Type I or II permits plus$76/hr.over three hrs.) Pre-application,for projects that III $380 5 380 will require Type III permits(plus 76/hr. over five hrs.) Waiver Request(per item; unless 228 228 specified elsewhere) FOOTNOTES 1) Should fees or hourly charges be contested by an applicant, the first recourse is with the Department Head. Should the Department Head find that the City acted appropriately and that the allegation has no merit, s/he shall respond in writing to the applicant stating the basis for denial of the claim. This written response constitutes an administrative decision appealable to the Hearing Examinerpursuant to PTMC Chapter 20.01. In the event the Hearing Examiner finds substantially in favor of the applicant,the cost of the Hearing Examiner and appeal fee is paid by the City(and Hearing Examiner and appeal fee paid by the applicant would be refunded). 2)Record Retention fee is 5% of the fee rounded to the nearest 25¢pursuant to PTMC 2.76.031 3)The City charges$500.00 upfront for applications requiring a hearing before the Hearings Examiner. If the actual cost is less or more the difference will be refunded or billed. 4)For critical areas,development proposals which contain only aquifer recharge areas,frequently flooded areas or seismic hazard areas,the director may waive compliance with the application requirements and delineations requirements of this section andcompliancewiththeperformancestandardsfordevelopmentcontainedinPTMC19.05.060.The director must be satisfied that the performance standards provided for in the individual critical area regulations for a specific environmental category are met and no purpose established under this chapter would be furthered by requiring compliance with application requirements or the performance standards for development. 5)One-half of the$152 base fee(i.e., $76.00)may be credited to a subsequent, associated pre-application/land use application if submitted within 12 months of the CAM. Resolution 14-007 Exhibit B Page 1 of 4 Public Works Fees Description Charges Bond administration fee 200.00 Testing fees: Pressure (inspector) 50.00 40.00 Bacteria (lab) An other water quality test administrative fee cost plus 10% Limited hydrant use charge and permit fee under Chapter 13.13 PTMC: Contractors: Permit fee 50.00 Usage fee (bulk water) 2.84/1,000 gallons-city 3.4171,000 gallons-county Cash deposit for meter 100.00 Failure to return meter or damaged meter Up to $1,500.00 Water meter installation charges under Chapter 13.16 PTMC 5/8" x 3/4"—Dig City 1,070.00 (1) County 1,335.00 1 1"—Dig City 1,180.00 (1) County 1,380.00 1 Dual Service (includes one meter drop-in only) 1" x2 @3/4" City 1,240.00 (1) County 1,505.00 1 1-1/2"—Dig City 2,000.00 (1) County 2,200.00 1 2"—Dig City 2,275.00 (1) County 2,475.00 1 4", 6", 8"—Di 5/8" x 3/4" Drop-in City 135.00 County 160.00 1"—Drop-in City 185.00 County 215.00 Resolution 14-007 Exhibit B Page 2 of 4 Description Charges 1-1/2"—Drop-in City 465.00 County 480.00 2"—Drop-in City 615.00 County 630.00 Manifold tap Customer requested downsizing of to Charges based on actual cost established by public works director at rates contained in subsection 13 of this section. 1)Additional charges based on actual costs for labor and materials may be applied to the meter installation fees above for certain connections that involve pavement removal/replacement, extended distances from the water main, existing utility line conflicts, and other exceptional conditions. Request to locate water or sewer lines received less than 48 hours before 60.00 excavation Hot taps/main line extensions Main line to main line tap 330.00 Extension of main line Charges based on actual costs established by public works director at rates contained in subsection 13 of this section. Turn-on/shut-off charge:* Working weekdays 8:00 a.m. to 3:30 p.m. at convenience of the city City 20.00 County 25.00 After-hours or immediate, emergency turn-on/shut-off charge City(except as set forth in Chapter 13.15 PTMC) 60.00 County 75.00 For the first time turn-on for a new meter installation, the turn-on charge is incorporated within the meter installation charge. For emergency or maintenance purposes only, a customer is allowed to turn-on/turn-off their water on their own with no charge from city.They are responsible for aMdama e. Removal and reinstallation of water meter 45.00 Water meter testing charge (customer request) City 52.00 County 65.00 Water meter reread City 20.00 County 25.00 Final reading/disconnect City _ 20.00 County 30.00 Resolution 14-007 Exhibit B Page 3 of 4 Description Charges Returned check charge 25.00 Special review and inspection Charges based on service actual cost established by the public works director at rates contained in subsection 13 of this section. Hourly labor and equipment charges: Personnel (includes overhead): Engineer 62.00 Inspector 5.0.00 Public works.director 75.00 Operations Manager 65.00 Crew chief/lead equipment operator 56.00 Equipment operator 48.00 Maintenance personnel 38.00 Administrative staff 47.00 Engineering technician 52.00 GIS coordinator 52.00 Equipment: Without operator With operator Tractor-mounted mower 30.00/hr. 78.00/hr. One-ton truck with utility box 15.00/hr. 63.00/hr. John Deere grader 110.00/hr. 158.00/hr. John Deere loader 90.00/hr. 138.00/hr. Street sweeper 115.00/hr. 163.00/hr. 5-yard dump truck 40.00/hr. 88.00/hr. Street roller 30.00/hr. 78.00/hr. John Deere backhoe 40.00/hr. 88.00/hr. Ingersoll-Rand compressor 20.00/hr. 68.00/hr. Vactor sewer jet and truck 140.00/hr. 188.00/hr. Sewer Inspection Camera N/A 118/hr. Se to a collection charge 15 cents per gallon* The city manager shall establish the cost of service with rates not to exceed this maximum (maximum equates to a rate of$36.00 per wet ton). Jefferson County may add an additional charge to cover its administrative, handling, and collection costs as provided by contract with the ity. Charge for compost produced at the city's biosolids composting facility(up to $25.00 per cubic yard 10 yards) includes state sales tax)* Bulk rate for 10 yards per load or greater 20.00 per cubic yard includes state sales tax)* The city manager shall establish the cost of service with rates not to exceed this maximum. Charge for Department of Health water system evaluation project review and Such amount as required by approval fees (WAC 246-290-120 and 246-290-990)*Department of Health Resolution 14-007 Exhibit B Page 4 of 4 Description Charges pursuant to WAG 246-290- 990* The city will make an effort to forward all applications for water system installation,extension, or improvement to department of health in order to minimize charges to each applicant. However, in the event it is not possible to forward more than one application, the applicant will be required to pay this amount in its entirety prior to the city processing any such a ca ions. Charge for Department of Transportation approval pursuant to Chapter 47.32 Such amount as required by RCW and Chapter 468-34 WAC Department of Transportation New utility account set-up charge 10.00 Duplicate utility bill 0.15 Special utility bill (requested outside of regular billing cycle) 15.00 Charges based on actual costs of service based on rates contained in subsection 13 of this section. Resolution 14-007- Exhibit C Page 1 of 3 EXHIBIT C 2014 Building Valuation Table Per square foot costs Use and Construction Type S . ft.value Apartment Buildings- Type I basement garage 44.63 Apartment Buildings-Type IA or I B 130.34 Apartment Buildings Type V Masonry or Ill 105.86 Apartment Buildings--Type V Wood Frame 97.87 Banks-Type 1 A or I B* 176.76 Banks-Type II-A 130.21 Banks-Type Ii-B 126.04 Banks -Type III-A 143.70 Banks-Type III-B 138.31 Banks -Type V-A 1.30.21 Banks-Type V-B 124.73 Churches,Type I A or I B 118.40 Churches- Type II-A 88.92 Churches-Type I1-B 84.49 Churches-Type I I I-A 96.67 Churches--Type Ill-B 92.37 Churches-Type V-A 90.35 Churches-Type V-B 584.98 Commercial Deck 11.93 Convalescent Hospitals-Type 1A or 1B*166.14 Convalescent Hospitals-Type 11-A S 1 15.30 Convalescent Hospitals-Type III-A 1 18.16 Convalescent Hospitals-Type V-A 111.36 Decks-Rcsidential 8.95 Decks--Residential (Covered) 11.93 Designed Attic Storage Trusses 11.93 Detached Greenhouses 5.96 Dwellings--Basements--Finished 110.28 Dwellings-Basements-Finished Revision 110.28 Dwellings-Basements--Semi Finished 555.14 Dwellings--Type V Masonry S 115.65 Dwellings-Type V Wood Frame 110.29 Dwellings-Type V Wood Frame Remodel 555.14 Dwellings Type V Wood Frame Revision 110.29 Fences over 6' in height 5.96 Fire Stations-Type I A or I B S 136.54 Fire Stations- Type II-A 89.87 Fire Stations-'Type II-B 84.74 Fire Stations-Type 11I-A 598.34 Fire Stations-Type III-B 94.17 Fire Stations-Type V-A 92.26 Fire Stations-Type V-B 87.48 Homes for the Elderly-Type I A or I B 123.77 Homes for the Elderly-Type 11-A 100.50 Homes for the Elderly-Type II-B 97.02 Homes for the Elderly -Type I IT-A 104.67 Homes for the Elderly-Type IIl-B 100.37 Homes for the Elderly-Type V-A 101.09 Homes for the Elderly--Type V-B 97.62 Resolution 14-007- Exhibit C Page 2 of 3 Use and Construction Type Sq.ft.value Hospitals--Type I A or I B*194.79 Hospitals-'Type 11I-A 161.24 Hospitals-Type V-A 153.85 Hotels and Motels-Type IA or 1 B* 120.86 Hotels and Motels-`Tvpe III-A 104.44 Hotels and Motels-Type III-B 99•54 Hotels and Motels- Type V-A 90.95 Hotels and Motels-_"Tvpe V-B 89.15 Industrial Plants-TiltUp 35.80 Industrial Plants--Type I A or I B 67.91 Industrial Plants-Type 11-A 43.44 Industrial Plants-Type II-B 47.26 Industrial Plants-`Type III-A 52.04 Industrial Plants-Type III-B 49.05 Industrial Plants-Type V-A 49.05 Industrial Plants -Type V-B 44.88 Jails-Type IA or I 189.89 Jails-Type III-A 173.66 Jails--Type V-A 130.21 Libraries--Type IA or 1 B 138.92 Libraries-Type II-A 101.69 Libraries -Type II-B 596.67 Libraries-Type Ill-A 107.42 Libraries Type I11-13 102.05 Libraries- Type V-A 100.86 Libraries -Type V-B 96.67 Manual Input _ 0.00 Medical Offices--Type I A or IB* 142.63 Medical Offices-Type 11-A 1,10.0-5 Medical Offices Type II-B 104.55 Medical Offices-Type 11I-A S 1 19.35 Medical Offices-Type 111-13 111.I 1 Medical Offices--Type V-A 107.66 Medical Offices--Type V-B 103.84 New Roof Structure 10.69 Office Partitions 53.71 Offices Type 1 A or I B* 127.46 Offices-Type II-A** 85.34 Offices-Type 11-B** 81.27 Offices-Type 111-A**592.14 Offices- Type II1-B**88.08 Offices-Type V-A**86.29 Offices-Type V-B'T* 81.27 Private Garages-Masonry 32.70 Private Garages-Open Carports 19.81 Private Garages-Wood Frame 29.00 Private Garages--Wood Frame Addition 29.00 Public Buildings-Tvpe IA or IB*147.28 Public Buildings-Type II-A 119.35 Pub]is Bui Idings--Type II-B 114.02 Public Buildings-Type III-A 123.88 Public Buildings-Tvpe III-B 119.59 Public Buildings--Type V-A 113.38 Public Buildinggs-"Tvpe V-B 109.33 Public Garages-Type 1 A or 1 B* 58.36 Resolution 14-007 - Exhibit C Page 3 of 3 Use and Construction Type S . ft.value Public Garages--Type I A or I B Open Park* 43.80 Public Garages-Type 111-B 33.41 Public Garages-Type III-A 44.16 Public Garages--Type III-B 39.27 Public Garages-Type V-A 40.22 Residential Fire Sprinkler System S 1.00/Sq. Ft. Restaurants-Type.III-A S 1 16.25 Restaurants-Type=III-113 S112.31 Restaurants-Type V-A 106.47 Restaurants -Type V-B 102.21 Restaurants-Type V-B Remodel 102.21 Retaining Wall-Type 1 23.87 Retaining Wall-Type It 571.61 Retaining Wall-"Type IIt 5119.35 Rooting/Commercial/3 Tab 59.67 Roofin.r/Com nerci llOther 89.51 Schools-Type I A or I B 132.72 Schools-Type I I-A 90.59 Schools -Type Iii-A 96.92 Schools-Type III-B 93.21 Schools-Type V-A 90.82 Schools -Type V-B 86.65 Service Stations-(canopies 33.41 Service Stations-Type 11-B 80.21 Service Stations -Type 1111-A 83.66 Service Stations-Type V-A 70.20 Storage Shed 11.63 Stores - Type 1 A or I B 132.72 Stores-Type 11-A 90.59 Stores-Type III-A 96.92 Stores-Type III-B 93.21 Stores-Type V-A 90.82 Stores-Type V-B 86.66 Sunrooms and Solariums 29.83 Theatres-Tye IA or 1 B S130.95- Theatres-Type I II-A 95.41 Theatres--'Tvpe 111-B 90.95 Theatres-Tye V-A 89.87 Theatres-Type V-B 84.99 Warehouses-Tvpel A or 1 B*** 58.86 Warehouses-Type II or V-A*** 34.97 Warehouses-Type 11 or V-B*** 32.82 Warehouses-Type III-A*** 39.63 Warehouses-Type 111-B"* 37.71 COUNCIL COMMITTEE ASSIGNMENTS February 11, 2014 COUNCIL STANDING COMMITTEES Finance and Budget (4th Wed. 4pm CH #1) MS, DK, KN Community Development and Land Use (2nd Tues. 2pm CH #1) PA, MS, KN General Services and Special Projects (3rd Tues 4pm CH #1) MS, CR, BG Information & Technology (1st Wed. 4pm, CH#1) PA, DS, DK CITY BODIES WITH COUNCIL REPRESENTATIVES HUD Loan PA PEG Access Coordinating Committee (2nd Tues @ 3:30pm) BG Alternative Electric Management Committee DS, PA alt. OUTSIDE BODIES WITH COUNCIL REPRESENTATIVES Economic Development LTAC (Lodging Tax Advisory Committee) MS, alt (alt not necessary as KN is chamber rep) PDD Board (Peninsula Development District) KN, DS alt NOPRCDC (North Olympic Peninsula Resource Conservation and Development Council DS, KN alt Health Jeffco Board of Health KN Jeffco Dev. Disabilities Advisory Board BG Substance Abuse Advisory Board CR Jeffco Mental Health Tax Advisory Board CR Jeffco Community Network CR Clean Water District DK Infrastructure Public Infrastructure Board MS East Jefferson Watershed Council DS, DK alt Puget Sound Partnership DK Hood Canal Coordinating Committee DK Law and Justice Law & Justice Council DK, KN alt Jeffco/PT Regional Emergency Planning Committee DS Transportation Jefferson Transit (two council reps) CR, BG PRTPO (Peninsula Regional Transportation Planning Organization) CR, BG Alt Transit designates Transit Board Member) Other Fort Worden Advisory Committee PA LEOFF DS Housing Action Plan Network Committee BG Higher Education Coordination MS Joint Oversight Board (East Jefferson Fire Rescue) CR, DK, DS OlyCAP Board BG Climate Action Committee DS Joint Growth Management Steering Committee MS, DK, KN Public Development Authority DK JEFFCOM DS Pos.Name & ExperienceExp.Pos.NameExp. 1 Rosemary Sikes, Chair5/1/16 1 Don Schussler5/1/17 2 Jim Todd5/1/17 2 Cate Comerford5/1/17 3 Ed Robeau5/1/17 3 James Manier5/1/17 4 Jason Cecil (Certified Arborist)5/1/16 4 Charles Paul, Chair5/1/15 5 Ron Sikes (Landscape Designer)5/1/15 5 Richard Berg5/1/15 6 VACANT 6 Marsha Moratti5/1/16 7 Deborah Jahnke5/1/15 7 Rosalind Russell5/1/16 Pos.Name & RoleExp.Pos.NameExp. 1 Michelle Sandoval (Elected Official )5/1/15 1 Stanley Rubin, Chair5/1/17 2 Sherri Hanke (At Large Position)5/1/17 2 Linda Okazaki5/1/17 3 Will O'Donnell (At Large Position)5/1/16 3 Kristine Morris5/1/17 4 Robert Birman (Recipient)5/1/16 4 Laureen Martin5/1/16 5 Jake Beattie (Recipient )5/1/15 5 Dominica Lord-wood5/1/16 6 Janette Force (Recipient)5/1/16 6 Lisa Wentworth5/1/16 7 Denise Winter (Recipient)5/1/16 7 VACANT 8 Cindy Hill Finnie (Collector)5/1/16 8 Dan Groussman5/1/16 9 Dave Robison (Collector)5/1/17 9 VACANT 10 Sue McIntire (Collector)5/1/15 11 Nathan Barnett (Collector )5/1/15 12 Xoe Huffman (Ex-officio, Nonvoting)5/1/15 13 Teresa Verraes (Ex-officio, Nonvoting)5/1/17 Pos.NameExp. 14 William Roney (Ex-officio, Nonvoting)5/1/17 1 Ellen Frick5/1/16 2 VACANT 3 Jennifer Cohn, Chair5/1/15 4 VACANT Pos.NameExp.5 VACANT 1 Sally Chapin5/1/17 6 Ian Keith5/1/16 2 Mike Kaill5/1/17 7 Ann Healy-Raymond5/1/16 3 Jolly Wahlstrom5/1/15 4 Tim Eaton5/1/15 5 Scott Walker, Chair5/1/15 6 Lys Burden5/1/16 Pos.NameExp. 7 Pat Teal5/1/16 1 Jack Range, Vice Chair12/31/16 8 Richard Dandridge5/1/16 2 Monica MickHager, Chair12/31/14 9 Mark Henthorn5/1/17 3 Gee Hecksher12/31/14 4 Kirit Bhansali12/31/14 5 Nan Evans12/31/15 6 Dwight Nicholson12/31/16 7 Douglas Frick12/31/16 Pos.NameExp. 1 Gail Ryan12/31/16 2 Jewel Atwell12/31/16 3 Ronald Kosec12/31/14 Exp. 8/11/16 8/11/17 8/11/15 8/11/17 8/11/15 8/11/15 8/11/17 Pos.NameExp.8/11/15 1 Bill James10/24/168/11/17 2 Jeff Jackson10/24/168/11/16 3 Norm Tonina10/24/168/11/16 4 Bill Brown10/24/168/11/17 5 Gee Heckscher10/24/148/11/16 6 Scott Wilson10/24/148/11/16 7 Lela Hilton10/24/148/11/15 8 Cindy Hill Finnie10/24/15 9 Anne Murphy10/24/15 Brian Goldstein (Vice Chair), Resource Conservation Jack Pokorny, Student Stanley Willard, Citizen at Large Cindy Jayne (Chair), Citizen at Large Barney Burke, Jefferson PUD #1 Tammi Rubert, Jefferson Transit VACANT, Education VACANT, Local 20/20 Laura Tucker, JeffCo Public Health-Green Business Valerie Johnstone, Faith-based Deborah Stinson, City Council Kevin Scott, Port Townsend Mill Eric Toews (alt. Larry Crockett), Industry-Port Scott Walker (alt. Samantha Thomas), Non-Motorized John Austin, Board of County Commissioners CLIMATE ACTION COMMITTEE Meets quarterly on 4th Wednesday Meets 4:30pm 1st Thursday at City Hall PARKS, RECREATION & TREE ADVISORY BOARD (5-7) Meets 4:30pm 4th Tuesday at City Hall PEG ACCESS COORDINATING COMMITTEE (8) Meets 3:30pm 2nd Tuesday at the Gael Stuart Building Meets 8:30pm 1st Wednesday FORT WORDEN PDA Name VACANT, City Clerk VACANT, Library Director Robert Gray, City Council VACANT, Video Professional Brian Moratti, Citizen Representative VACANT, School District Superintendent VACANT, School District Representative Mark Welch, School District Video Instructor (Chair) VACANT Producers Group Representative (Optional) VACANT Education Group Representative (Optional) City of Port Townsend Citizen Advisory Boards, Commissions and Committees VACANT, Student Representative CIVIL SERVICE COMMISSION (3) Meets 3:00pm 1st Wednesday at City Hall PLANNING COMMISSION (7) Meets 6:30pm 2nd & 4th Thursday at City Hall HISTORIC PRESERVATION COMMITTEE (5-7) Meets 3:00pm 1st & 3rd Tuesday at City Hall ARTS COMMISSION (9 max.) Meets 3:00pm 1st Wednesday at City Hall LIBRARY ADVISORY BOARD (5-7) Meets 3:00pm 3rd Tuesday at City Hall LODGING TAX ADVISORY COMMITTEE (11 voting) Meets 3:00pm quarterly 2nd Tuesday at City Hall NON-MOTORIZED TRANSPORTATION ADV. BOARD (9) Name