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HomeMy WebLinkAbout2016 Budget Final Draft City Manager’s 2016 Budget Page 1 of 5 CITY OF PORT TOWNSEND, WASHINGTON 2016 CITY MANAGER BUDGET MESSAGE UPDATE KEY BUDGET ISSUES Overview City staff presented the 2016 City Manager’s Proposed Budget (Revised) to City Council on December 7, 2015. The 2016 budget includes moderate increases in several revenue categories, consistent with the most recent revenue trends the City has experienced. Despite these revenue increases, the City is still faced with tough decisions on which of the many deferred expenditures (both one-time and ongoing costs) to fund in 2016. Establishing a sustainable Street Maintenance investment remains the City’s largest deferred action. The second is maintenance of city property and equipment. This proposed budget includes reallocation of existing employee assignments and the hiring of 3 maintenance employees for facilities, parks and fleet to help address some of the issues. In addition, the budget also begins to address ongoing citizen concerns by the addition of a code enforcement officer. Ongoing deferred maintenance in City streets, parks, facilities and the City fleet has been identified as a concern and creates a “phantom tax” due to the compounding costs that accumulate each year maintenance is deferred. Continued deferment of the needed maintenance work in these areas will ultimately result in greater costs in the future, as streets, buildings and vehicles continue to deteriorate. This budget begins to address deferred maintenance in parks, facilities and fleet through an increase in the public utility tax. The average residential account will see a $1.50/month increase. A strategy to address deferred street maintenance has not yet been identified. The City’s Stormwater utility currently does not have a funding source for ongoing repair and improvement projects. The 2016 budget proposes a Stormwater capital surcharge of $3 per account per month to address ongoing repair and improvements to the Stormwater system. Much of this money will be directed to improve drainage throughout the community and in particular along roadways. To help those most in need, the City also updated the low income credit program and most of these accounts will actually see a modest decrease in their monthly bills. The City is currently working on its Comprehensive Plan update process, with completion of the update targeted for 2016. During the June 24, 2015 town meeting and through the SpeakUp online survey tool, citizens identified affordable housing as one of the top issues for the City. This budget begins to address this issue and identify long-term strategies for this initiative by reallocating staff assignments and obligations to focus more attention in the coming years to housing needs. The sections below review each of the areas mentioned above in more detail. Page 2 of 5 Operating Revenue Trends – Retail Sales Tax The City experienced improvements in various economy-driven revenue categories in 2015. The 2016 budget projects these revenue increases to continue to a moderate degree. In particular, retail sales tax is projected to increase by 11.0% in 2016. While this appears to be a significant increase, the projection is reasonable given the following data: Retail sales tax in 2015 increased 6.9% from 2014. Moreover, retail sales tax for the most recent five months of 2015 (July – November) increased by 10.1%. The most significant impact on retail sales tax growth is the heavy construction sales activity. Projects at Fort Worden, Jefferson Healthcare, the Port and our own city projects are buoying the retail sales tax increase. These construction projects are anticipated to continue into 2016 and 2017. Based on this information, we have proposed a retail sales tax revenue budget of $2,047,966, which is an 11.0% increase over 2015. While we feel confident that the 2016 retail sales tax budget is achievable, staff will monitor throughout the year to ensure targets are being achieved. Operating Expense Decisions – Code Enforcement Once revenue projections were finalized, a limited amount of funds was available to add resources to operations. After discussions with the Budget and Finance committee and with input from the City Council Community Development and Land Use committee, the highest priority area for additional staff resources was determined to be code enforcement. Non-criminal code enforcement is currently handled in a number of departments, including Development Services/Planning, Public Works, Police and City Attorney. By dedicating a staff position to have primary responsibility for code enforcement and to coordinate cross-department matters, staff in the departments mentioned will be able to spend more time on their key job duties. City staff recognizes that while code enforcement is important, auditing our existing codes may also be necessary. While departments constantly review the provisions of the codes they administer, during 2016, the City Manager will assign the City Attorney’s office to work on reviewing the municipal code and make recommendations to change or streamline the code as needed. Recommendations for code changes will likely also result from the 2016 Comprehensive Plan update process. At several Council meetings, including the budget retreat, discussions were held regarding whether additional resources were needed for the Development Services/Planning department, particularly in the area of permit processing. The following strategies are included in the work plan for 2016 to address workload in this department:  The addition of a code enforcement officer will reduce staff time spent on non- criminal cases like nuisance concerns, illegal uses on properties, etc.  A week-long LEAN process improvement kaizen (mini-workshop) is planned for February 2016. This process will include mapping our existing workflow for processing residential permits and identifying methods for streamlining this process. Techniques learned during this work will be able to be applied to other permit types. Page 3 of 5  Upgrades to the permit software will begin in December 2015 and will be completed in the first quarter of 2016. Improvements include the addition of a public portal that will allow submission of documents online, a checklist of required documents and the ability for customers to review the status of their application. Proposed Public Utility Tax Increase to Fund Deferred Maintenance – Parks & Facilities The proposed budget includes an increase to the public utility tax rate, adjusting the tax rate from 20% to 22% for a period of 3 years. Utility taxes are a business tax on the utility and are used for general fund purposes. The City’s current code allocates the first 10% of the existing tax to general fund services. The second 10% is allocated to the street fund (85%) and the public safety (15%). The proposed 2% increase will be allocated to general fund services and would specifically be used to fund deferred maintenance in City parks and facilities. The additional tax will generate approximately $130,000 annually for each of the three years. The proposed budget includes two new positions funded by this tax - a facilities maintenance worker position and a parks maintenance worker position. The tax increase funds the majority of the costs for these positions. Additional savings are being created by not filling the facilities crew chief position, following the retirement of the current Crew Chief, and upgrading one of the facilities maintenance worker positions to a lead. The existing mechanic position will be upgraded to a mechanic lead position and an additional maintenance worker will be hired to assist the mechanic lead. Additionally, the mechanic lead position will be transferred to report to the Street Operations Manager instead of the Parks and Facilities Manager. The net impact of these changes is budget neutral. Additionally, the restructuring of the mechanic lead (mechanic/fleet responsibilities) to the Street Operations Manager will be a better fit for operations and management oversight. With these changes, the Parks and Facilities Manager will be able to focus on addressing deferred maintenance issues. Additional maintenance worker position in these areas will allow staff to address ongoing issues in our aging infrastructure including, irrigation system repairs and management, preventative maintenance, and needed repairs at the Chetzemoka Park kitchen shelter, Skate Park, Library, etc. The utility tax increase is proposed to take effect February 1, 2016 and to end on December 31, 2018. This temporary measure gives City staff the opportunity to address these deferred maintenance needs now while the City Council and City Manager identify potential permanent funding sources for the Parks and Facilities. If the deferred maintenance issues are not addressed now, the additional cost to repair and replace infrastructure will be significantly greater in the future. Need for a Stormwater Utility Capital Surcharge Currently, the Water and Sewer utilities have permanent capital surcharges of $3 per account per month to fund ongoing repairs and improvements to those utilities infrastructure. The Stormwater utility does not currently have a capital surcharge to Page 4 of 5 fund these types of expenditures. The proposed budget includes a new Stormwater surcharge at a rate of $3 per account per month to fund repairs and improvements for this utility. Stormwater projects that are currently planned include a regional stormwater solution for the Howard Street project, the 16th Street drainage corridor project, as well as correcting many regional and local stormwater deficiencies. By making these stormwater improvements along roadways, damage to the adjacent pavement can be reduced substantially. While a CERB loan was obtained for the Howard Street regional Stormwater facility, a funding source for the City match for this project has not been identified. Additionally, even if a local improvement district (LID) is ultimately created for this area, the City will be responsible for a share of the payments to the LID. The current budget includes an interfund loan to fund the City match for the Stormwater funds for the Howard Street project. Without the capital surcharge, this loan will be repaid with funds from the monthly Stormwater utility base rate paid by the rate payers, limiting funds available for ongoing operations of the utility. By assessing the surcharge, the loan will either not be required or will be able to be repaid within the budget year. This utility fund does not have adequate funds to address these projects and any new repair and improvement projects without an increase in the rates. A general rate increase would allow the money to be used for any Stormwater purpose. The addition of a capital surcharge in lieu of a general rate increase is a means to raise the money necessary and to dedicate it/restrict it to the intended use. Addressing Affordable Housing The citizens of Port Townsend and the City Council recognize that affordable housing is an area of significant concern. As part of the 2016 update to the City’s Comprehensive Plan, the City has engaged a consultant to prepare a housing inventory and revisit the affordable housing strategies. Planners will be drafting proposed revisions to the goals and policies to promote and encourage a wider range of housing types (e.g., tiny homes, micro-apartments, common wall construction). Corollary amendments to the development regulations would follow in a subsequent phase. The proposed budget designates the Council reserve of $60,000 for use in completing the Comprehensive Plan update. Additionally, Council has earmarked a portion of property tax revenues for affordable housing ($10,000 annually beginning in 2012) in the Affordable Housing/Housing Trust Fund. Each year, up to $6,500 of the fund is allotted to building permit fee waivers for eligible projects. The remainder is available to advance affordable housing strategies (e.g., matching funds for grants). The City Council also has approved a modification to the low income utility credits to also protect those most at risk for the increases. The new formula will produce a modest reduction in the low income monthly bills. Request for Approval of the City Manager’s Proposed Budget City staff has worked diligently to set reasonable revenue projections for 2016. These projections draw on the existing revenue base and incorporate the positive economic trends that have occurred in 2015. Operating expense changes that are proposed reflect the comments that we have heard from Council and the public. While there are Page 5 of 5 many deferred needs, this budget strives to make the best use of limited resources to address the most pressing of these needs and to further the initiatives in the City Council’s three-year strategic plan. This strategic plan identifies the need to provide sustainable funding for the City Library, City Parks and Recreation and City Streets. This budget bridges the gap on addressing deferred maintenance in a few of these areas and additional staff time will be spent during 2016 to develop and propose permanent funding solutions. The City Manager respectfully requests approval of the 2016 budget as proposed in the December 7, 2015 Council packet. Page 1 of 14 CITY OF PORT TOWNSEND, WASHINGTON 2016 CITY MANAGER BUDGET MESSAGE This budget message provides details regarding the City Manager’s 2016 Proposed Budget, a summary of the 2015 Supplemental Budget request, and links to the 2014 Audited Financial Statements. 2014 AUDITED FINANCIAL STATEMENTS The 2014 Financial and Single Audits were completed in early June by the State Auditor. No findings or management letter comments were received. The financial results were positive, with a $388,000 increase in the general fund ending fund balance. Financial results for each of the funds met or exceeded the City Council’s financial policy targets. The 2014 audit reports can be located at the City’s website: https://weblink.cityofpt.us/weblink/0/doc/123068/Page1.aspx and on the Washington State Auditor’s website: http://portal.sao.wa.gov/ReportSearch/Home/ViewReportFile?arn=1014784&isFinding=f alse&sp=false 2015 BUDGET OVERVIEW With 11 months of 2015 complete, the City has experienced a very busy and exciting year, especially from a financial and development standpoint. A successful ballot initiative for capital improvements at the Mountain View Commons campus was approved by 71.37% of the voters. This initiative allowed the City to issue voted government obligation debt in June 2015. As part of this bond issuance, Standard & Poor’s reaffirmed the City’s A+ bond rating and upgraded its outlook from “stable” to “positive.” From a development perspective, major improvement projects are underway at several locations in the City, including Jefferson Healthcare’s hospital campus expansion, projects at Fort Worden and the Port of Port Townsend. The City itself has several extensive capital projects in process, including the Howard Street expansion, the replacement of a 5 million gallon reservoir (designed to meet current seismic standards) and the federally-mandated improvements to the City water filtration system. Port Townsend’s 2015 adopted budget was developed with conservative revenue projections and modest expense increases. Additionally, the 2015 budget incorporated our best estimates regarding the timing and cost of City capital improvement projects. At the time the budget was developed, the City also knew of several private and other governmental construction projects (see above paragraph) that were in the planning Page 2 of 14 stages but were not underway at the end of 2014. To maintain our conservative budget projections, minimal revenue increases were built into the 2015 projections. As a result, the General Fund is now projecting 2015 retail sales tax revenues at $116,620 above the original adopted budget amount. Additionally, Real Estate Excise Tax (REET) revenues are also projected to exceed budget by $230,000 and Lodging Tax revenues are above budget by $60,000. Each of these areas of increase reflects signs of the City’s slowly improving economy. Major City capital improvement projects are also underway. The Water Treatment Plant and 5 million gallon Reservoir projects have been permitted and a ground breaking ceremony was held in late October 2015. Permit fees received in 2015 for these two projects are nearly $70,000. Consistent with Council’s financial policies, these one-time revenues have been earmarked in this proposed supplemental budget to fund end of life technology equipment upgrades for Development Services (permitting software) and PTTV (JAVS equipment). Operating and capital expenditures continue to be closely monitored. The supplemental budget proposal includes requests for additional appropriations for items that could not be identified at the time the 2015 budget was prepared. Proposed supplemental budget operating appropriation items include:  Above budget audit fees and election costs.  Addition of Public Works Operations Manager in October 2015.  Library customer service training and cash pay outs for personnel who resigned during the year.  Additional transfers to capital projects from REET funds (funded by above budget REET revenue).  Minor increase in tourist related expenditures from Lodging Tax funds (lodging tax revenues are also above budget).  Additional transfers to the Community Services to fund a seawall repair at Chetzemoka Park, City Hall boiler repair and a prior year payment to Jefferson Parks & Recreation (payment for December 2014 made in 2015).  Appropriations to properly classify unemployment, deposit, revenue bond and memorial fund transactions. Proposed capital budget supplemental appropriations include:  Mountain View energy and building capital improvement projects that were funded through a voted bond measure which received 70% support from the voters in the February 2015 election. The General Government CIP fund reflects additional appropriations for the cost of these bond financed projects. The 2015 bond fund recognizes the receipt of the bond proceeds and 2015 expenditures for the Mountain View projects. The City proposed 2015 Supplemental Budget fund summary is listed below: Page 3 of 14 20142015201520152015Ending FB Ending RevenuesExpensesRevenue vs Projected Ending Council Policy Council Policy FundsBalanceExpendituresBalanceTargetCompliance Operating Funds General Fund722,065$ $7,417,146$7,396,20220,944$ 743,009$ 10.0%Yes Drug Enforcement557 - - - 557 Contingency Fund145,722 4,130 - 4,130 149,852 2.0%Yes Street Fund111,335 729,504 703,650 25,854 137,189 19.5%Yes Library Fund161,323 1,051,165 1,064,944 (13,779) 147,544 14.7%Yes Real Estate Excise Tax Fund40,408 530,146 510,000 20,146 60,554 Lodging Tax Fund120,843 420,000 433,030 (13,030) 107,813 Fire & EMS Services Fund25,567 2,385,103 2,384,803 300 25,867 Housing Trust Fund30,626 10,034 - 10,034 40,660 Community Development Block Grant Fund152,445 42,561 60,000 (17,439) 135,006 Community Services Fund50,407 1,429,264 1,429,050 214 50,621 3.5%Yes Equipment Rental Fund713,669 807,579 710,408 97,171 810,840 Yes Self-Insurance Unemployment Fund25,000 25 500 (475) 24,525 Yes Firemen's Pension Fund213,020 35,200 37,394 (2,194) 210,826 Operating Funds Subtotals 2,512,987$ 14,861,858$ 14,729,981$ 131,878$ 2,644,865$ Enterprise Funds Public Works Admin Fund19,856 323,150 308,792 14,357 34,213 11.1%Yes Water Sewer Fund1,716,496 4,774,291 4,412,974 361,317 2,077,813 43.5%Yes Stormwater Fund235,971 638,251 644,118 (5,867) 230,104 36.1%Yes Enterprise Funds Subtotals 1,972,323$ 5,735,692$ 5,365,884$ 369,808$ 2,342,131$ Capital, Debt, & Trust Funds General Capital Improvement Fund177,090 3,974,203 4,126,276 (152,073) 25,017 Street Vacation Fund105,174 108 80,000 (79,892) 25,282 Street Capital Improvement Fund113,306 2,452,412 2,017,269 435,144 548,450 2015 Bond Fund- 3,645,737 2,363,073 1,282,664 1,282,664 System Development Charges Fund 1,239,539 333,878 230,000 103,878 1,343,417 Transmission Line Replacement Fund **1,727,580 361,041 838,530 (477,489) 1,250,091 G.O. Debt Service Fund5,071 2,408,164 2,350,181 57,983 63,054 78 Water Sewer Revenue Bond Fund23,969 503 24,000 (23,497) 472 Utility Construction Fund181,005 8,000,256 7,870,497 129,759 310,764 Utility Debt Reserve456,682 725,206 - 725,206 1,181,888 Engineering Service Fund46,742 1,023,739 826,679 197,060 243,802 Refundable Deposits90,466 4,975 10,450 (5,475) 84,991 Agency Funds11,604 226,909 113,759 113,150 124,754 Golf Course Fund23,595 14,000 6,710 7,290 30,885 Memorial Fund12,049 - 9,500 (9,500) 2,549 Capital, Debt, & Trust Fund Subtotals 4,213,872$ 23,171,132$ 20,866,924$ 2,304,208$ 6,518,080$ Grand Totals 8,699,182$ 43,768,682$ 40,962,788$ 2,805,893$ 11,505,075$ City of Port Townsend Projected 2015 Fund Summary - Supplemental Budget Page 4 of 14 2016 BUDGET OVERVIEW The City’s 2016 budget incorporates some of the positive revenue improvements that were experienced in 2015. While increases in property taxes, utility taxes and retail sales tax are forecasted, the City is still not able to restore staffing and services to the pre-recession levels. The 2016 revenue increases are offsetting contractual adjustments for cost of living for our union staff and non-represented staff, benefit increases, liability insurance increases and increases in other certain key contractual obligations. The chart below provides an overview of the revenues, expenditures and projected ending fund balances: 20152016201620162016Ending FB Ending RevenuesExpensesRevenue vs Projected Ending Council Policy Council Policy FundsBalanceExpendituresBalanceTargetCompliance Operating Funds General Fund743,009$ 7,525,645$ 7,496,782$ 28,863$ 771,872$ 10.3%Yes Drug Enforcement557 - - - 557 Contingency Fund149,852 200 - 200 150,052 2.0%Yes Street Fund137,189 744,776 734,515 10,261 147,450 20.1%Yes Library Fund147,544 1,033,985 1,030,878 3,107 150,651 14.8%Yes Real Estate Excise Tax Fund60,554 450,100 450,000 100 60,654 Lodging Tax Fund107,813 432,000 430,577 1,423 109,236 Fire & EMS Services Fund25,867 2,421,429 2,421,129 300 26,167 Housing Trust Fund40,660 10,050 6,500 3,550 44,210 Community Development Block Grant Fund135,006 15,445 15,245 200 135,206 Community Services Fund50,621 1,553,450 1,552,531 919 51,540 3.3%Yes Equipment Rental Fund810,840 807,346 930,366 (123,020) 687,820 Yes Self-Insurance Unemployment Fund24,525 50 - 50 24,575 Yes Firemen's Pension Fund210,826 39,245 37,432 1,813 212,639 Operating Funds Subtotals 2,644,865$ 15,033,721$ 15,105,955$ (72,234)$ 2,572,631$ Enterprise Funds Public Works Admin Fund34,213 350,900 350,890 10 34,223 9.8%Yes Water Sewer Fund2,077,813 4,851,200 4,540,730 310,470 2,388,283 49.2%Yes Stormwater Fund230,104 2,016,900 1,820,466 196,434 426,538 21.1%Yes Enterprise Funds Subtotals 2,342,131$ 7,219,000$ 6,712,086$ 506,914$ 2,849,045$ Capital, Debt, & Trust Funds General Capital Improvement Fund25,017 1,659,200 1,658,105 1,095 26,112 Street Vacation Fund25,282 100 20,000 (19,900) 5,382 Street Capital Improvement Fund548,450 3,170,100 3,229,846 (59,746) 488,704 2015 Bond Fund1,282,664 - 1,200,000 (1,200,000) 82,664 System Development Charges Fund 1,343,417 201,200 1,200,000 (998,800) 344,617 Transmission Line Replacement Fund **1,250,091 51,200 444,583 (393,383) 856,708 G.O. Debt Service Fund63,054 1,436,515 1,471,799 (35,284) 27,769 78 Water Sewer Revenue Bond Fund472 23,000 23,000 - 472 Utility Construction Fund310,764 19,207,100 19,308,690 (101,590) 209,174 Utility Debt Reserve1,181,888 724,700 - 724,700 1,906,588 Engineering Service Fund243,802 1,050,050 1,039,859 10,191 253,993 Refundable Deposits84,991 - - - 84,991 Agency Funds124,754 - - - 124,754 Golf Course Fund30,885 16,000 14,272 1,728 32,613 Memorial Fund2,549 - - - 2,549 Capital, Debt, & Trust Fund Subtotals 6,518,080$ 27,539,165$ 29,610,155$ (2,070,990)$ 4,447,090$ Grand Totals 11,505,075$ 49,791,886$ 51,428,196$ (1,636,310)$ 9,868,766$ Proposed 2016 Fund Summary City of Port Townsend Page 5 of 14 BUDGET ASSUMPTIONS KEY REVENUE ASSUMPTIONS The City’s Property Tax Levy for 2016 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% for the General Levy and EMS Levy. An additional property tax assessment of approximately $67,000 related to the Mountain View Commons voted tax will be levied. Additional information regarding Property Tax is included in Section 9. Retail Sales Taxes are projected to increase approximately $202,966 or 11.0%. A portion of the increase is attributed to inflationary growth in the retail sales activity (shopping, dining and activities). A more significant impact to sales tax revenue in 2016 will be the continuation of planned construction activity at Fort Worden, the Port, and the Hospital, as well as City construction projects. The Finance Director will monitor retail sales tax for ongoing trends versus one-time activity increases. Utility Tax revenues in the proposed 2016 budget include an increase in the public utility tax rate, raising the tax rate from 20% to 22%. This increase will apply to all City water, sewer, storm and garbage charges. This tax increase will be for a limited term of three years and will be used to fund two Community Services maintenance workers to serve Parks and Mountain View. This will provide the City with time to identify a long-term funding strategy for Parks and Recreation and to better understand how City facilities and services will be impacted by the potential new YMCA for Port Townsend. Private utility taxes are not projected to increase. In general, private utility activity is declining for both electricity and telephone services and those projections for 2016 were reduced from the 2015 originally adopted budget numbers accordingly. Lodging Taxes are projected at $432,000 for 2016, a 2.9% increase over the 2015 estimated tax revenue. Lodging tax revenue for 2015 is estimated to be 16.7% over budget. Lodging tax has been favorably impacted by increased tourism activity at hotels, motels and Fort Worden. Real Estate Excise Taxes (REET) increased in 2015 from 2014. Budgeted at $300,000 for 2015, REET receipts are projected at $530,000 for the year. $50,000 was related to the sale of the Safeway property to Albertsons in the first quarter of 2015. The remainder of the increase is a result of a very busy City real estate market. Our 2016 revenue is projected at $450,000, an increase from last year’ s budget but more conservative than the actual results for 2015. These funds are used to fund capital improvements and related debt service, which reduces the City’s reliance on general fund dollars to make these payments. Overhead Cost Recovery is projected to decrease by approximately $140,000 in 2016. Utility Revenues (Water, Sewer and Stormwater) are budgeted at the 2015 usage rates but include the adopted rate increase of approximately 3.0% from the 2012 Water & Sewer Rate Update. The rate increase impacts the base fee and the usage rate for the Water and Sewer utilities. The Water and Sewer surcharges, $18 and $3 per month Page 6 of 14 respectively, are not budgeted to change in 2016. The Stormwater monthly rate is budgeted at the currently adopted rate of $7.25 per month, with no increase projected for 2016. A new Stormwater surcharge is included in the 2016 budget at a rate of $3 per account per month. This surcharge will be used to fund repair and maintenance for the Stormwater utility. Stormwater projects that are currently planned include a regional stormwater solution for the Howard Street project and the 16th Street drainage corridor project. Without the addition of a capital surcharge for this utility, this utility fund does not have adequate funds to address ongoing repair and improvement projects. The City Council will consider the Stormwater surcharge at its meeting on December 7, 2015. The city receives substantial funding for capital projects with public works trust fund loans, state revolving fund loan proceeds, and drinking water state revolving fund proceeds. A smaller amount of capital funding may be administered with inter-fund loans. In 2016, the city expects to receive $18,600,000 in loan proceeds and administer an inter-fund loan of $110,000 totaling $18,710,000 noted in the pie chart below as Capital Financing. Operating transfers noted in the pie chart below are used to fund operations and net to zero with the expense transfers. The revenue operating transfers include $815,000 from the general fund to the community services fund, and $1,209,000 in debt transfers from the general, street, REET and lodging tax funds to pay bond interest & principal payments. Capital fund transfers total $2,913,000, & other miscellaneous fund transfers of $35,000 result in total operating transfers in 2016 to $4,972,203. Other revenues are from operations and include the breakout listed above. Other 1.79% B&O Tax 1.37%Operating Transfers 9.99% Capital Financing 37.58% Gen Svs Chgs 3.51% Intergov't Rev 7.95% Lic & Permits 0.64% OH Alloc 2.80% Property Tax 9.35% Public Utility Tax 4.54% REET 0.90% Sales & Use Tax 6.29% Utilities 13.30% Proposed Budget 2016 Revenue Sources Page 7 of 14 Retail Sales, B&O taxes, REET and Lodging Tax receipts are all expected to trend upwards to support operations throughout the city. The city’s proposed utility tax of 22% in 2016 is used to support general fund operations such as administration, planning & council supported initiatives. The tax also supports street operations and public safety operations. With the 2% increase, the additional tax will support maintenance at the Mtn. View facilities and the city parks. Even though government and other exempt entities don’t pay property taxes, they are subject to the city’s utility tax and help to support city operations. As noted in the chart below, government entities pay 4.71% of the total utility taxes collected on water, sewer and storm accounts. Commercial accounts pay 18.51% and residential accounts pay 76.75%. $2,169 $1,961 $1,836 $1,813 $1,653 $680 $700 $640 $670 $631 $450 $530 $345 $295 $175 $432 $420 $362 $367 $350 $0 $500 $1,000 $1,500 $2,000 $2,500 Proposed Budget 2016Estimated Actuals 2015 Actuals 2014Actuals 2013Actuals 2012 Th o u s a n d s Five year Revenue History (000's) Retail Sales Tax, B&O Tax, REET, Lodging Tax Retail Sales Tax Bus & Occup Tax REET Lodging COMM 18.54%GOVT 4.71% RES 76.75% City Utility Tax Distribution ‐Budget 2016 Page 8 of 14 While total revenue receipts for 2016 are projected to be $49,792,000, operating revenues are about 54.4%, or $27,109,000. Overall operating revenues are expected to cover operating expenditures with $4,972,000 coming from internal operating transfers and $1,395,000 from overhead recovery. Public utility tax collected represents 24.5% of total operating revenue or $,2,260,000, property taxes are expected to be 17.2% or $4,654,000, and utility sales is projected at $6,627,000 or 24.5% of total operating revenue. B&O Tax 2.51% Fines/Penalties 0.32% Gen Svs Chgs 8.78% Lic & Permits 1.17% Misc 0.18% OH Recovery 5.14% Operating Transfers 18.34% Property Tax 17.17% Public Utility Tax 8.34% REET 1.66% Sales, Use, & Lodging  Tax 11.95% Utilities 24.45% Proposed Budget 2016 Operating Revenues Page 9 of 14 KEY EXPENDITURE ASSUMPTIONS Labor 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 maintaining appropriate service levels. The City is also presented with the challenge of addressing an aging work force and City staff has been charged with developing a succession plan to ensure continuity in key leadership positions. Section 7 provides additional information regarding authorized positions, wage rates and compensation policies.   Payroll and Benefits – The 2016 proposed budget provides a 1.6% 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 1.6%. The Police officer union agreement also ties cost of living adjustments to the same index but the agreement provides for a minimum of a 2.0% increase, which is included in the 2016 budget. Medical costs for 2016 are forecast to increase by approximately 3.0% for the AWC benefit plan (general government non-represented employees) and by 5.2% for the Teamsters’ benefit plan (both Police and General Government union employees). New Positions – The 2016 proposed budget includes the addition of three new positions. Two Community Services maintenance worker positions are requested. The funding for these positions is the result of an increase in the public utility tax rate (see Key Revenue Assumptions above). These maintenance workers would serve City Parks and the Mountain View campus. If this utility tax is not implemented, these positions will not be able to be added. The third position is a code enforcement officer which is proposed to be funded through the increase in general fund tax revenues. The addition of this position would allow the City to address enforcement issues in a more timely and consistent manner. Non-Labor Listed below are highlights of significant expense variances:  General Fund – $40,000 increase in liability insurance through our WCIA insurance risk pool.  General Fund – Police uniform increases are related to the addition of patrol staff (filling authorized vacant positions in late 2015 and early 2016).  ERR Fund - $100,000 to fund Police in car camera/video/computer equipment is included in the 2016 budget proposal.  Fire & EMS Services Fund expense increase of $35,000 is related to increased property tax revenues that are passed through to East Jefferson Fire Rescue.  Lodging Tax expenditure increase includes a reimbursement of $10,000 to the General Fund for police services at tourism related city events. Page 10 of 14  GO Debt Service Fund expenditures in 2016 include a $135,000 increase in principal payments for the 2010 bonds and the interest only expenditure for the Mountain View Commons voted bonds.  General Government CIP, Street Capital and Water Capital expenditures are all budgeted to increase in 2016 related to significant capital projects. (See Section 6 for additional details.) Salaries/Benefits 36.65% Debt Svs/Trfr 15.45% Intergov't Payments 12.61% Operating  Transfer 10.24% O/H Charges 9.55% ER&R Charges 2.94% Oper Supplies 2.61% Professional Svs 1.89% Utility Services 1.78% Miscellaneous 2.91% Repairs &  Maintenance 1.48%Insurance 1.17% Communication 0.72% Proposed Budget 2016 Operating Expenses General Fund 14.58% Special Revenue 15.93% Debt Service 2.86%Capital 11.88% Utility 50.82% Internal Service 3.83% Fiduciary 0.10% Proposed Budget 2016 Expenses By Fund Type Page 11 of 14 2016 COUNCIL AND CITY-WIDE GOALS In 2014, the Council adopted a 3-year Strategic Plan for the City of Port Townsend. The 2016 budget continues to align our 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 work on the following actions in 2016:  LT2 Water System Improvements - Filtration Plant and 5 Million Gallon Reservoir ($25 million over four years!)  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 Mountain View Commons improvements  Evaluate options for long-term financing solutions for: o Street repair and maintenance and a Pavement Management Program o Parks and Recreation maintenance and programs o Library capital improvements  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 Page 12 of 14 EX H I B I T A – 3 Y E A R S T R A T E G I C P L A N 3‐Ye a r  St r a t e g i c  Pl a n  Ci t y  of  Po r t  To w n s e n d                       Vi s i o n :    A di v e r s e  co m m u n i t y  pr i m e d  fo r  so c i a l ,  en v i r o n m e n t a l ,  an d  ec o n o m i c  vi b r a n c y   Mi s s i o n :    Fa c i l i t a t e  th e  co m m u n i t y ’ s  as p i r a t i o n s  fo r  a th r i v i n g  sm a l l  to w n  qu a l i t y  of  li f e   Au d i e n c e :    Se r v i n g  cu r r e n t  an d  pr o s p e c t i v e  ci t i z e n s  an d  vi s i t o r s  of  Po r t  To w n s e n d  an d  Je f f e r s o n  Co u n t y    Ob j e c t i v e s   Go a l s   St r a t e g i e s    Ac t i o n s  / Me a s u r e s   En s u r e  a lo n g ‐te r m  st r a t e g y   th a t  fo s t e r s  an d  en r i c h e s :   Sm a l l  to w n  qu a l i t y  of  li f e    Ec o n o m i c  & so c i a l  di v e r s i t y   Su c c e s s  fo r  ou r  fa m i l i e s   In n o v a t i o n  an d  te c h n o l o g y   En v i r o n m e n t a l  st e w a r d s h i p   Un i q u e  cu l t u r e  & he r i t a g e   De l i v e r  an  up d a t e d   Co m p r e h e n s i v e  Pl a n  Ju n e  20 1 6    De v e l o p  a tr a n s p a r e n t ,  in c l u s i v e  pl a n n i n g   pr o c e s s  th a t :    En g a g e s  an d  in f o r m s  ci t i z e n s    Mi n i m i z e s  sc o p e  cr e e p    Re c o g n i z e s  al t e r n a t i v e  po i n t s  of  vi e w    Ca l l s  ou t  mi l e s t o n e s  an d  me a s u r e s  of  su c c e s s     Pr o v i d e  su f f i c i e n t  or g a n i z a t i o n a l  ca p a c i t y  fo r   pr o a c t i v e  Ci t y  le a d e r s h i p  an d  co l l a b o r a t i o n   Co m p l e t e  an a l y s i s  of how the community has changed   Id e n t i f y  CP  re s o u r c e s  and stakeholder groups  Pu b l i c i z e  CP  pr o c e s s  and timeline   Ho s t  in ‐pe r s o n  an d  virtual ‘town meetings’  Em p l o y  on l i n e  to o l s  to facilitate ongoing citizen input   Ho l d  CP  pr o c e s s  Ci t y  Council Workshops  Cr e a t e  a co m m u n i c a t i o n  and participation plan to manage  pu b l i c  aw a r e n e s s  and expectations   . Im p r o v e d  in f r a s t r u c t u r e  to   su p p o r t  di v e r s e  bu s i n e s s   op p o r t u n i t i e s   In c r e a s e  ca p a c i t y  fo r  bu s i n e s s   de v e l o p m e n t  in  th e  Ho w a r d   St r e e t  co r r i d o r   Cr e a t e  a di v e r s e  co m m e r c i a l  se r v i c e s  di s t r i c t    Al l o w  fo r  ad v a n c e d ‐te c h ,  li g h t  in d u s t r i a l ,  an d   ar t i s a n  ma n u f a c t u r i n g    In t e g r a t e  wi t h  ne i g h b o r i n g  re s i d e n t i a l  ar e a s    De m o n s t r a t e  en v i r o n m e n t a l  st e w a r d s h i p   Co m p l e t e  ri g h t ‐of ‐way and utility design 2014  Co m p l e t e  co n s t r u c t i o n  2015  De f i n e  sp e c i f i c  us e s  and applicable zoning   Cr e a t e  co m m u n i c a t i o n  plan to inform public of progress  Fe a t u r e  wa l k a b l e ,  bikeable, ADA accessible, eco‐friendly  . Su s t a i n a b l e  fu t u r e  fo r  pu b l i c   se r v i c e s  an d  fa c i l i t i e s     So u r c e  fu n d i n g  fo r :    Wa t e r  sy s t e m    Mt .  Vi e w  Co m m o n s    Ci t y  Li b r a r y    Ci t y  Pa r k s  & Re c   Ci t y  St r e e t s   Re s e a r c h  St a t e  an d  Fe d e r a l  ai d   Pu r s u e  gr a n t s  an d  lo w ‐ri s k  lo a n  fi n a n c i n g   Co n s i d e r  la n d  an d  ti m b e r  sa l e s / c o n s e r v a t i o n   Ev a l u a t e  en t e r p r i s e  mo d e l s  (p r i v a t e ‐pu b l i c )   De v e l o p  an d  ap p r o v e  financing plans for each initiative:  Wa t e r            Da t e :  __ _ _ _   MV C            Da t e :  __ _ _ _   Li b r a r y          Da t e :  __ _ _ _   Pa r k s  & Re c  Da t e :  _____  St r e e t s        Da t e :  __ _ _ _   . St r o n g  ed u c a t i o n  co m m u n i t y   cu l t u r e     Co m p l e t e  Bl d g .  20 2  + hi g h e r  ed .   pr o g r a m s   Cr a w f o r d  Na u t i c a l  ex p a n s i o n   Ad v a n c e  Ma r i t i m e  Di s c o v e r y    Co l l a b o r a t e  on  sc h o o l  di s t r i c t   Li b r a r y  Se r v i c e s   Es t a b l i s h  th e  Ci t y ’ s  ro l e  as  an  ac t i v e  fa c i l i t a t o r  an d   pa r t n e r  fo r  ad v a n c i n g  ed u c a t i o n  in i t i a t i v e s   ci t y w i d e .     De s i g n a t e  Ci t y  pr o j e c t  lead or liaison  Id e n t i f y  ne e d s  to  fu r t h e r  major initiatives   Sp o n s o r  gr a n t s   . He a l t h y  Ci t y  or g a n i z a t i o n     In v e s t  in  or g a n i z a t i o n a l   ca p a c i t y  fo r  le a d e r s h i p ,   op e r a t i o n s ,  re s p o n s e  to  ci t i z e n   co n c e r n s   Be  an  ex c e p t i o n a l  em p l o y e r    Pr o v i d e  le a d e r s h i p  de v e l o p m e n t  an d  tr a i n i n g    In v e s t  in  te c h n o l o g y ,  sy s t e m s ,  to o l s    Ac h i e v e  Ad m i n i s t r a t i v e – L e g i s l a t i v e  ba l a n c e     Ad o p t  an d  im p l e m e n t  be s t  pr a c t i c e s      Ap p r o v e  an n u a l  va l u e ‐added training program  An n u a l l y  up d a t e d  value‐added IT systems plan  Co m p l e t e  se n i o r  st a f f  succession plan by end 2014  Re c r u i t  se n i o r  st a f f  positions   An n u a l  Ci t y  Co u n c i l  Workshop to review analysis of priority  ci t i z e n  co n c e r n s  an d  apply feedback process (consider  su r v e y )   Ad o p t e d  by  Re s o l u t i o n  14 ‐00 9  on  Ap r i l  7,  20 1 4 .  Th i s  do c u m e n t  wi l l  be  re v i e w e d  on  an  an n u a l  ba s i s  as  pa r t  of  th e  bu d g e t  pr o c e s s .   Page 13 of 14 DEFERRED MAINTENANCE AND UNMET NEEDS The community has begun to address various unmet community needs during the initial stages of the Comprehensive Plan update process that began earlier this year. 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 can help the community identify what levels of service are financially sustainable and what commitment the public will need to make to ensure that sustainability. Recognizing our recovering but still limited resources, departments have identified unmet needs not included in the 2016 Budget, but requiring further Council and community discussion. This list builds on a list of unmet needs identified in the 2015 Budget. The major unmet capital needs and programs are:  Regional Parks and Recreation Funding (possible County partnerships)  Streets and Pavement Management Funding  Library Capital Improvements Page 14 of 14 Development Services/PoliceCode Enforcement Official $ 112,000 Fund in 2016 Adm Specialist - Police1.0 FTE confidential assistant for Police Chief $ 112,000 Deputy ChiefFreeze position $ 124,000 Mayor & Council2.0 FTE Technical staff support for Advisory Committees180,000 Human ResourcesFreeze Human Resources Manager position $ 110,000 Fund in 3rd Qtr 2016 Total General Fund Personnel Costs 638,000 Library Adult Services Librarian $ 70,000 LibraryOne Full Time Position 65,000 Total Library Fund Personnel Costs 135,000 Community Services - Pool1 full time maintenance employee 70,000 Community Services - PoolAdditional pool hours (approximately .5 FTE or additional 20 hours per week)20,800 Community Services - ParksRestoration of 1.0 Parks Maintenance FTE70,000 Pending in 2016 Community Services - ParksRestoration of 1.0 Parks Maintenance FTE70,000 Community Services - Mt View Facilities 1 full time maintenance employee 70,000 Pending in 2016 Total Community Services Fund Personnel Costs300,800 Water/Sewer Operations Seasonal help 10,765 Street Maintenance Seasonal help 10,000 Fund in 2016 Total Deferred & Unfunded Personnel Costs $1,094,565 Police AdministrationMiscellaneous Equipment requests20,000 Police OperationsTraining supply cost - Ammunition 5,650 FinanceSoftware Upgrades 44,875 6,500 City Clerk & HRCity wide training & leadership development10,000 Development Services/PlanningConsulting services for comprehensive plan (may use council reserve)60,000 using council reserve for 2015 and 2016) Total Deferred General Fund Non Personnel Items 124,875 22,150 Library Fund LibraryCollection additions 20,000 LibraryConsulting serivces - develop Library strategic plan20,000 Library Library Addition repairs - reroof, replace windows, rest room renovations, automatic door openers $ 130,000 Fund doors only in 2016 LibraryPink House Exterior Repair $ 40,000 Total Deferred Library Non Personnel Items $ 190,000 $ 20,000 Street Fund Street MaintenanceStreet improvements 100,000 Street MaintenanceRepair & maintenance - Upper Sims Way landscaping and sidewalk repairs50,000 Street MaintenanceSidewalk Repair & Replacement $ 25,000 Total Deferred Street Non Personnel Items $ 50,000 $ 125,000 Community Services Fund Community Services/ParksChetzemoka Park seawall repair $ 12,500 Fund in 2015 Community Services - ParksRepairs to Chetzemoka Kitchen Shelter $ 35,000 Community Services - ParksRepairs to Skate Park Fence $ 5,000 Community Service/Arts CommissionAdditional Funding for Programs $ 5,400 Fund $2400 additional in 2016 Community Services - PoolAdditional Pool Equipment $ 43,000 AdministrationCity Hall Boilers $ 22,000 Fund in 2015 Total Community Services Non Personnel Items$ 117,500 $ 5,400 Utility Funds Water FundCity Lake Property Acquisiton $ 100,000 Approved Water FundSubmersible pump Gaines Street Lift Station $ 25,000 BiosolidsReplace Rapid Gravity Dewatering equipment80,000 Fund in 2016 Wastewater CollectionRepair & maintenance sewer lines & additional equipment55,000 Total Utility Fund Non Personnel Items 260,000$ -$ Equipment Rental Fund Equipment Rental - IT Equipment requests including upgrades to Police Coban in car units (Windows 98) & City Hall UPS 118,500 Awaiting Study Equipment Rental - FleetFuel system software 5,000 Awaiting Study Equipment Rental - FleetTire mounting/balancing equipment17,000 Awaiting Study Equipment Rental - FleetPolice officer vehicles (2 new)100,000 Awaiting Study Equipment Rental - FleetDump truck and Vactor replacement625,000 Awaiting Study Total Equipment Rental Fund Non Personnel Items 865,500$ -$ Golf Course Golf Course Well Analysis and Development $ 64,000 Pending Grant Funding Total Deferred & Unfunded Non Personnel Items1,671,875$ 172,550$ Total Deferred & Unfunded Personnel & Non Personnel Items1,671,875$ 1,267,115$ Note: Items listed as "Fund in 2015" are included in the Estimated 2015 Supplemental Budget Request. Items listed as "Fund in 2016" are included in the proposed budget for 2016. Other items are NOT included in either 2015 or 2016 and will need to be prioritized if additional permanent or one-time revenue is identified in the future. General Fund Deferred & Unfunded Non Personnel Items Fund/DepartmentDescription of Item Deferred One Time Ongoing General Fund Library Fund Community Services Fund City of Port Townsend Unmet Needs - Deferred & Unfunded Items Budget 2016 Status Deferred & Unfunded Personnel Costs 20 1 5 20 1 6 20 1 6 20 1 6 20 1 6 E n d i n g F B En d i n g R e v e n u e s E x p e n s e s R e v e n u e v s Pr o j e c t e d En d i n g Co u n c i l Po l i c y Council Policy Fu n d s Ba l a n c e Ex p e n d i t u r e s B a l a n c e T a r g e t C o m p l i a n c e Op e r a t i n g F u n d s Ge n e r a l F u n d 7 4 3 , 0 0 9 $ 7 , 5 2 5 , 6 4 5 $ 7 , 4 9 6 , 7 8 2 $ 2 8 , 8 6 3 $ 7 7 1 , 8 7 2 $ 1 0 . 3 % Y e s Dr u g E n f o r c e m e n t 5 5 7 - - - 5 5 7 Co n t i n g e n c y F u n d 1 4 9 , 8 5 2 2 0 0 - 2 0 0 1 5 0 , 0 5 2 2 . 0 % Y e s St r e e t F u n d 1 3 7 , 1 8 9 7 4 4 , 7 7 6 7 3 4 , 5 1 5 1 0 , 2 6 1 1 4 7 , 4 5 0 2 0 . 1 % Y e s Lib r a r y F u n d 1 4 7 , 5 4 4 1 , 0 3 3 , 9 8 5 1 , 0 3 0 , 8 7 8 3 , 1 0 7 1 5 0 , 6 5 1 1 4 . 8 % Y e s Re a l E s t a t e E x c i s e T a x F u n d 6 0 , 5 5 4 4 5 0 , 1 0 0 4 5 0 , 0 0 0 1 0 0 6 0 , 6 5 4 Lo d g i n g T a x F u n d 1 0 7 , 8 1 3 4 3 2 , 0 0 0 4 3 0 , 5 7 7 1 , 4 2 3 1 0 9 , 2 3 6 Fi r e & E M S S e r v i c e s F u n d 2 5 , 8 6 7 2 , 4 2 1 , 4 2 9 2 , 4 2 1 , 1 2 9 3 0 0 2 6 , 1 6 7 Ho u s i n g T r u s t F u n d 4 0 , 6 6 0 1 0 , 0 5 0 6 , 5 0 0 3 , 5 5 0 4 4 , 2 1 0 Co m m u n i t y D e v e l o p m e n t B l o c k G r a n t F u n d 1 3 5 , 0 0 6 1 5 , 4 4 5 1 5 , 2 4 5 2 0 0 1 3 5 , 2 0 6 Co m m u n i t y S e r v i c e s F u n d 5 0 , 6 2 1 1 , 5 5 3 , 4 5 0 1 , 5 5 2 , 5 3 1 9 1 9 5 1 , 5 4 0 3 . 3 % Y e s Eq u i p m e n t R e n t a l F u n d 8 1 0 , 8 4 0 8 0 7 , 3 4 6 9 3 0 , 3 6 6 ( 1 2 3 , 0 2 0 ) 6 8 7 , 8 2 0 Y e s Se l f - I n s u r a n c e U n e m p l o y m e n t F u n d 2 4 , 5 2 5 5 0 - 5 0 2 4 , 5 7 5 Y e s Fi r e m e n ' s P e n s i o n F u n d 2 1 0 , 8 2 6 3 9 , 2 4 5 3 7 , 4 3 2 1 , 8 1 3 2 1 2 , 6 3 9 Op e r a t i n g F u n d s S u b t o t a l s 2, 6 4 4 , 8 6 5 $ 1 5 , 0 3 3 , 7 2 1 $ 1 5 , 1 0 5 , 9 5 5 $ ( 7 2 , 2 3 4 ) $ 2 , 5 7 2 , 6 3 1 $ En t e r p r i s e F u n d s Pu b l i c W o r k s A d m i n F u n d 34 , 2 1 3 35 0 , 9 0 0 35 0 , 8 9 0 10 34 , 2 2 3 9.8%Yes Wa t e r S e w e r F u n d 2, 0 7 7 , 8 1 3 4, 8 5 1 , 2 0 0 4, 5 4 0 , 7 3 0 31 0 , 4 7 0 2, 3 8 8 , 2 8 3 49 . 2 % Y e s St o r m w a t e r F u n d 23 0 , 1 0 4 2, 0 1 6 , 9 0 0 1, 8 2 0 , 4 6 6 19 6 , 4 3 4 42 6 , 5 3 8 21 . 1 % Y e s En t e r p r i s e F u n d s S u b t o t a l s 2, 3 4 2 , 1 3 1 $ 7, 2 1 9 , 0 0 0 $ 6, 7 1 2 , 0 8 6 $ 50 6 , 9 1 4 $ 2, 8 4 9 , 0 4 5 $ Ca p i t a l , D e b t , & T r u s t F u n d s Ge n e r a l C a p i t a l I m p r o v e m e n t F u n d 25 , 0 1 7 1, 6 5 9 , 2 0 0 1, 6 5 8 , 1 0 5 1, 0 9 5 26 , 1 1 2 St r e e t V a c a t i o n F u n d 25 , 2 8 2 10 0 20 , 0 0 0 (1 9 , 9 0 0 ) 5, 3 8 2 St r e e t C a p i t a l I m p r o v e m e n t F u n d 54 8 , 4 5 0 3, 1 7 0 , 1 0 0 3, 2 2 9 , 8 4 6 (5 9 , 7 4 6 ) 48 8 , 7 0 4 20 1 5 B o n d F u n d 1, 2 8 2 , 6 6 4 - 1 , 2 0 0 , 0 0 0 (1 , 2 0 0 , 0 0 0 ) 82 , 6 6 4 Sy s t e m D e v e l o p m e n t C h a r g e s F u n d 1, 3 4 3 , 4 1 7 20 1 , 2 0 0 1, 2 0 0 , 0 0 0 (9 9 8 , 8 0 0 ) 34 4 , 6 1 7 Tr a n s m i s s i o n L i n e R e p l a c e m e n t F u n d * * 1, 2 5 0 , 0 9 1 51 , 2 0 0 44 4 , 5 8 3 (3 9 3 , 3 8 3 ) 85 6 , 7 0 8 G. O . D e b t S e r v i c e F u n d 63 , 0 5 4 1, 4 3 6 , 5 1 5 1, 4 7 1 , 7 9 9 (3 5 , 2 8 4 ) 27 , 7 6 9 78 W a t e r S e w e r R e v e n u e B o n d F u n d 47 2 23 , 0 0 0 23 , 0 0 0 - 47 2 Ut i l i t y C o n s t r u c t i o n F u n d 31 0 , 7 6 4 19 , 2 0 7 , 1 0 0 19 , 3 0 8 , 6 9 0 (1 0 1 , 5 9 0 ) 20 9 , 1 7 4 Ut i l i t y D e b t R e s e r v e 1, 1 8 1 , 8 8 8 72 4 , 7 0 0 - 7 2 4 , 7 0 0 1, 9 0 6 , 5 8 8 En g i n e e r i n g S e r v i c e F u n d 24 3 , 8 0 2 1, 0 5 0 , 0 5 0 1, 0 3 9 , 8 5 9 10 , 1 9 1 25 3 , 9 9 3 Re f u n d a b l e D e p o s i t s 84 , 9 9 1 - - - 84 , 9 9 1 Ag e n c y F u n d s 12 4 , 7 5 4 - - - 12 4 , 7 5 4 Go l f C o u r s e F u n d 30 , 8 8 5 16 , 0 0 0 14 , 2 7 2 1, 7 2 8 32 , 6 1 3 Me m o r i a l F u n d 2, 5 4 9 - - - 2, 5 4 9 Ca p i t a l , D e b t , & T r u s t F u n d S u b t o t a l s 6, 5 1 8 , 0 8 0 $ 27 , 5 3 9 , 1 6 5 $ 29 , 6 1 0 , 1 5 5 $ (2 , 0 7 0 , 9 9 0 ) $ 4, 4 4 7 , 0 9 0 $ Gr a n d T o t a l s 11 , 5 0 5 , 0 7 5 $ 49 , 7 9 1 , 8 8 6 $ 51 , 4 2 8 , 1 9 6 $ (1, 6 3 6 , 3 1 0 ) $ 9, 8 6 8 , 7 6 6 $ P r o p o s e d 2 0 1 6 F u n d S u m m a r y Ci t y o f P o r t T o w n s e n d 1 1 . 3 0 . 1 5 Ordinance 3139 Exhibit A 20 1 4 20 1 5 20 1 5 20 1 5 20 1 5 20 1 5 20 1 5 20152015 En d i n g A d o p t e d A m e n d e d A d o p t e d A m e n d e d A d o p t e d A m e n d e d Proposed SupplementalProjected Ending Fu n d s Ba l a n c e R e v e n u e s R e v e n u e s E x p e n s e s E x p e n s e s R e v v s . E x p R e v v s . E x p AppropriationBalance Op e r a t i n g F u n d s Ge n e r a l F u n d $ 7 2 2 , 0 6 5 $ 7 , 2 1 3 , 0 7 4 $ 7 , 4 1 7 , 1 4 6 $ 7 , 2 0 6 , 7 3 5 $ 7 , 3 9 6 , 2 0 2 $ 6 , 3 3 8 $ 2 0 , 9 4 4 $ 1 8 9 , 4 6 7 $ 7 4 3 , 0 0 9 Dr u g E n f o r c e m e n t 5 5 7 2 - - - 2 - - 557 Co n t i n g e n c y F u n d 1 4 5 , 7 2 2 4 , 1 3 3 4 , 1 3 0 - - 4 , 1 3 3 4 , 1 3 0 - 149,852 St r e e t F u n d 1 1 1 , 3 3 5 7 1 2 , 7 0 5 7 2 9 , 5 0 4 6 8 5 , 6 5 8 7 0 3 , 6 5 0 2 7 , 0 4 7 2 5 , 8 5 4 1 7 , 9 9 2 137,189 Li b r a r y F u n d 1 6 1 , 3 2 3 1 , 0 1 5 , 5 0 0 1 , 0 5 1 , 1 6 5 1 , 0 1 4 , 8 2 5 1 , 0 6 4 , 9 4 4 6 7 5 ( 1 3 , 7 7 9 ) 5 0 , 1 1 9 147,544 Re a l E s t a t e E x c i s e T a x F u n d 4 0 , 4 0 8 3 0 0 , 0 0 0 5 3 0 , 1 4 6 3 0 0 , 0 0 0 5 1 0 , 0 0 0 - 2 0 , 1 4 6 2 1 0 , 0 0 0 60,554 Lo d g i n g T a x F u n d 1 2 0 , 8 4 3 3 6 0 , 0 0 0 4 2 0 , 0 0 0 3 9 7 , 5 3 0 4 3 3 , 0 3 0 ( 3 7 , 5 3 0 ) ( 1 3 , 0 3 0 ) 3 5 , 5 0 0 107,813 Fir e & E M S S e r v i c e s F u n d 2 5 , 5 6 7 2 , 3 8 4 , 8 0 3 2 , 3 8 5 , 1 0 3 2 , 3 8 4 , 8 0 3 2 , 3 8 4 , 8 0 3 - 3 0 0 - 25,867 Ho u s i n g T r u s t F u n d 3 0 , 6 2 6 1 0 , 0 0 0 1 0 , 0 3 4 6 , 5 0 0 - 3 , 5 0 0 1 0 , 0 3 4 ( 6 , 5 0 0 ) 40,660 Co m m u n i t y D e v e l o p m e n t B l o c k G r a n t F u n d 1 5 2 , 4 4 5 1 5 , 0 0 0 4 2 , 5 6 1 7 0 , 0 0 0 6 0 , 0 0 0 ( 5 5 , 0 0 0 ) ( 1 7 , 4 3 9 ) ( 1 0 , 0 0 0 ) 135,006 Co m m u n i t y S e r v i c e s F u n d 5 0 , 4 0 7 1 , 3 6 4 , 8 8 5 1 , 4 2 9 , 2 6 4 1 , 3 5 8 , 7 0 3 1 , 4 2 9 , 0 5 0 6 , 1 8 2 2 1 4 7 0 , 3 4 7 50,621 Eq u i p m e n t R e n t a l F u n d 71 3 , 6 6 9 75 5 , 5 6 8 80 7 , 5 7 9 78 8 , 4 7 1 71 0 , 4 0 8 (3 2 , 9 0 3 ) 97 , 1 7 1 (78,063) 810,840 Se l f - I n s u r a n c e U n e m p l o y m e n t F u n d 25 , 0 0 0 - 25 - 50 0 - (4 7 5 ) 500 24,525 Fi r e m e n ' s P e n s i o n F u n d 21 3 , 0 2 0 36 , 2 8 9 35 , 2 0 0 66 , 7 4 2 37 , 3 9 4 (3 0 , 4 5 3 ) (2 , 1 9 4 ) (29,348) 210,826 Op e r a t i n g F u n d s S u b t o t a l s $ 2 , 5 1 2 , 9 8 7 $ 1 4 , 1 7 1 , 9 5 8 $ 1 4 , 8 6 1 , 8 5 8 $ 1 4 , 2 7 9 , 9 6 7 $ 1 4 , 7 2 9 , 9 8 1 ( $ 1 0 8 , 0 0 9 ) $ 1 3 1 , 8 7 8 $ 4 5 0 , 0 1 3 $ 2 , 6 4 4 , 8 6 5 En t e r p r i s e F u n d s Pu b l i c W o r k s A d m i n F u n d 1 9 , 8 5 6 2 7 6 , 8 4 9 3 2 3 , 1 5 0 2 7 6 , 7 4 5 3 0 8 , 7 9 2 1 0 4 1 4 , 3 5 7 3 2 , 0 4 7 34,213 Wa t e r S e w e r F u n d 1 , 7 1 6 , 4 9 6 4 , 5 8 4 , 9 2 9 4 , 7 7 4 , 2 9 1 4 , 3 2 3 , 2 1 0 4 , 4 1 2 , 9 7 4 2 6 1 , 7 1 9 3 6 1 , 3 1 7 8 9 , 7 6 4 2,077,813 St o r m w a t e r F u n d 2 3 5 , 9 7 1 1 , 0 9 0 , 8 3 9 6 3 8 , 2 5 1 1 , 0 0 5 , 8 8 6 6 4 4 , 1 1 8 8 4 , 9 5 3 ( 5 , 8 6 7 ) ( 3 6 1 , 7 6 8 ) 230,104 En t e r p r i s e F u n d s S u b t o t a l s $ 1 , 9 7 2 , 3 2 3 $ 5 , 9 5 2 , 6 1 7 $ 5 , 7 3 5 , 6 9 2 $ 5 , 6 0 5 , 8 4 1 $ 5 , 3 6 5 , 8 8 4 $3 4 6 , 7 7 6 $3 6 9 , 8 0 8 ( $ 2 3 9 , 9 5 7 ) $ 2 , 3 4 2 , 1 3 1 Ca p i t a l , D e b t , & T r u s t F u n d s Ge n e r a l C a p i t a l I m p r o v e m e n t F u n d 1 7 7 , 0 9 0 4 5 0 , 0 0 0 3 , 9 7 4 , 2 0 3 4 8 0 , 7 1 6 4 , 1 2 6 , 2 7 6 ( 3 0 , 7 1 6 ) ( 1 5 2 , 0 7 3 ) 3 , 6 4 5 , 5 6 0 25,017 St r e e t V a c a t i o n F u n d 1 0 5 , 1 7 4 - 1 0 8 8 0 , 0 0 0 8 0 , 0 0 0 ( 8 0 , 0 0 0 ) ( 7 9 , 8 9 2 ) - 25,282 St r e e t C a p i t a l I m p r o v e m e n t F u n d 1 1 3 , 3 0 6 3 , 7 1 6 , 0 0 0 2 , 4 5 2 , 4 1 2 3 , 8 1 7 , 9 7 6 2 , 0 1 7 , 2 6 9 ( 1 0 1 , 9 7 6 ) 4 3 5 , 1 4 4 ( 1 , 8 0 0 , 7 0 7 ) 548,450 20 1 5 B o n d F u n d - - 3 , 6 4 5 , 7 3 7 - 2 , 3 6 3 , 0 7 3 - 1 , 2 8 2 , 6 6 4 2 , 3 6 3 , 0 7 3 1,282,664 Sy s t e m D e v e l o p m e n t C h a r g e s F u n d 1 , 2 3 9 , 5 3 9 1 5 5 , 0 0 0 3 3 3 , 8 7 8 1 , 0 0 0 , 0 0 0 2 3 0 , 0 0 0 ( 8 4 5 , 0 0 0 ) 1 0 3 , 8 7 8 ( 7 7 0 , 0 0 0 ) 1,343,417 Tr a n s m i s s i o n L i n e R e p l a c e m e n t F u n d * * 1 , 7 2 7 , 5 8 0 8 8 , 0 2 5 3 6 1 , 0 4 1 3 4 3 , 2 4 1 8 3 8 , 5 3 0 ( 2 5 5 , 2 1 6 ) ( 4 7 7 , 4 8 9 ) 4 9 5 , 2 8 9 1,250,091 G. O . D e b t S e r v i c e F u n d 5 , 0 7 1 1 , 1 5 8 , 6 7 3 2 , 4 0 8 , 1 6 4 1 , 1 5 6 , 7 0 6 2 , 3 5 0 , 1 8 1 1 , 9 6 7 5 7 , 9 8 3 1 , 1 9 3 , 4 7 5 63,054 78 W a t e r S e w e r R e v e n u e B o n d F u n d 2 3 , 9 6 9 - 5 0 3 2 3 , 5 0 0 2 4 , 0 0 0 ( 2 3 , 5 0 0 ) ( 2 3 , 4 9 7 ) 5 0 0 472 Ut i l i t y C o n s t r u c t i o n F u n d 1 8 1 , 0 0 5 2 0 , 6 2 5 , 0 0 0 8 , 0 0 0 , 2 5 6 2 0 , 6 3 2 , 7 8 5 7 , 8 7 0 , 4 9 7 ( 7 , 7 8 5 ) 1 2 9 , 7 5 9 ( 1 2 , 7 6 2 , 2 8 8 ) 310,764 Ut i l i t y D e b t R e s e r v e 4 5 6 , 6 8 2 6 9 3 , 2 0 0 7 2 5 , 2 0 6 - - 6 9 3 , 2 0 0 7 2 5 , 2 0 6 - 1,181,888 En g i n e e r i n g S e r v i c e F u n d 46 , 7 4 2 97 0 , 0 0 0 1, 0 2 3 , 7 3 9 91 8 , 4 2 3 82 6 , 6 7 9 51 , 5 7 7 19 7 , 0 6 0 (91,744) 243,802 Re f u n d a b l e D e p o s i t s 90 , 4 6 6 - 4, 9 7 5 - 10 , 4 5 0 - (5 , 4 7 5 ) 10,450 84,991 Ag e n c y F u n d s 11 , 6 0 4 - 2 2 6 , 9 0 9 - 1 1 3 , 7 5 9 - 1 1 3 , 1 5 0 113,759 124,754 Go l f C o u r s e F u n d 23 , 5 9 5 17 , 0 0 0 14 , 0 0 0 17 , 0 0 0 6, 7 1 0 - 7, 2 9 0 (10,290) 30,885 Me m o r i a l F u n d 12 , 0 4 9 3 - 9, 5 0 0 3 (9 , 5 0 0 ) 9,500 2,549 Ca p i t a l , D e b t , & T r u s t F u n d S u b t o t a l s 4 , 2 1 3 , 8 7 2 27 , 8 7 2 , 9 0 1 23 , 1 7 1 , 1 3 2 28 , 4 7 0 , 3 4 7 20 , 8 6 6 , 9 2 4 (5 9 7 , 4 4 6 ) 2, 3 0 4 , 2 0 8 (7,603,423) 6,518,080 Gr a n d T o t a l s $ 8 , 6 9 9 , 1 8 2 $ 4 7 , 9 9 7 , 4 7 7 $ 4 3 , 7 6 8 , 6 8 2 $ 4 8 , 3 5 6 , 1 5 5 $4 0 , 9 6 2 , 7 8 8 ( $ 3 5 8 , 6 7 8 ) $ 2 , 8 0 5 , 8 9 3 ( $ 7 , 3 9 3 , 3 6 7 ) $ 1 1 , 5 0 5 , 0 7 5 Ci t y o f P o r t T o w n s e n d P r o j e c t e d 2 0 1 5 F u n d S u m m a r y - S u p p l e m e n t a l B u d g e t Ordinance 3140 Exhibit A Page 1 of 2 20 1 4 20 1 5 20 1 5 20 1 5 20 1 5 En d i n g F B En d i n g R e v e n u e s E x p e n s e s R e v e n u e v s Pr o j e c t e d En d i n g Co u n c i l Po l i c y Council Policy Fu n d s B a l a n c e E x p e n d i t u r e s B a l a n c e T a r g e t C o m p l i a n c e Op e r a t i n g F u n d s Ge n e r a l F u n d 7 2 2 , 0 6 5 $ $ 7 , 4 1 7 , 1 4 6 $ 7 , 3 9 6 , 2 0 2 2 0 , 9 4 4 $ 7 4 3 , 0 0 9 $ 1 0 . 0 % Y e s Dr u g E n f o r c e m e n t 5 5 7 - - - 5 5 7 Co n t i n g e n c y F u n d 1 4 5 , 7 2 2 4 , 1 3 0 - 4 , 1 3 0 1 4 9 , 8 5 2 2 . 0 % Y e s St r e e t F u n d 1 1 1 , 3 3 5 7 2 9 , 5 0 4 7 0 3 , 6 5 0 2 5 , 8 5 4 1 3 7 , 1 8 9 1 9 . 5 % Y e s Lib r a r y F u n d 1 6 1 , 3 2 3 1 , 0 5 1 , 1 6 5 1 , 0 6 4 , 9 4 4 ( 1 3 , 7 7 9 ) 1 4 7 , 5 4 4 1 4 . 7 % Y e s Re a l E s t a t e E x c i s e T a x F u n d 4 0 , 4 0 8 5 3 0 , 1 4 6 5 1 0 , 0 0 0 2 0 , 1 4 6 6 0 , 5 5 4 Lo d g i n g T a x F u n d 1 2 0 , 8 4 3 4 2 0 , 0 0 0 4 3 3 , 0 3 0 ( 1 3 , 0 3 0 ) 1 0 7 , 8 1 3 Fi r e & E M S S e r v i c e s F u n d 2 5 , 5 6 7 2 , 3 8 5 , 1 0 3 2 , 3 8 4 , 8 0 3 3 0 0 2 5 , 8 6 7 Ho u s i n g T r u s t F u n d 3 0 , 6 2 6 1 0 , 0 3 4 - 1 0 , 0 3 4 4 0 , 6 6 0 Co m m u n i t y D e v e l o p m e n t B l o c k G r a n t F u n d 1 5 2 , 4 4 5 4 2 , 5 6 1 6 0 , 0 0 0 ( 1 7 , 4 3 9 ) 1 3 5 , 0 0 6 Co m m u n i t y S e r v i c e s F u n d 5 0 , 4 0 7 1 , 4 2 9 , 2 6 4 1 , 4 2 9 , 0 5 0 2 1 4 5 0 , 6 2 1 3 . 5 % Y e s Eq u i p m e n t R e n t a l F u n d 7 1 3 , 6 6 9 8 0 7 , 5 7 9 7 1 0 , 4 0 8 9 7 , 1 7 1 8 1 0 , 8 4 0 Y e s Se l f - I n s u r a n c e U n e m p l o y m e n t F u n d 2 5 , 0 0 0 2 5 5 0 0 ( 4 7 5 ) 2 4 , 5 2 5 Y e s Fi r e m e n ' s P e n s i o n F u n d 2 1 3 , 0 2 0 3 5 , 2 0 0 3 7 , 3 9 4 ( 2 , 1 9 4 ) 2 1 0 , 8 2 6 Op e r a t i n g F u n d s S u b t o t a l s 2, 5 1 2 , 9 8 7 $ 1 4 , 8 6 1 , 8 5 8 $ 1 4 , 7 2 9 , 9 8 1 $ 1 3 1 , 8 7 8 $ 2 , 6 4 4 , 8 6 5 $ En t e r p r i s e F u n d s Pu b l i c W o r k s A d m i n F u n d 1 9 , 8 5 6 32 3 , 1 5 0 30 8 , 7 9 2 14 , 3 5 7 34 , 2 1 3 11 . 1 % Y e s Wa t e r S e w e r F u n d 1, 7 1 6 , 4 9 6 4, 7 7 4 , 2 9 1 4, 4 1 2 , 9 7 4 36 1 , 3 1 7 2, 0 7 7 , 8 1 3 43 . 5 % Y e s St o r m w a t e r F u n d 23 5 , 9 7 1 63 8 , 2 5 1 64 4 , 1 1 8 (5 , 8 6 7 ) 23 0 , 1 0 4 36 . 1 % Y e s En t e r p r i s e F u n d s S u b t o t a l s 1, 9 7 2 , 3 2 3 $ 5, 7 3 5 , 6 9 2 $ 5, 3 6 5 , 8 8 4 $ 36 9 , 8 0 8 $ 2, 3 4 2 , 1 3 1 $ Ca p i t a l , D e b t , & T r u s t F u n d s Ge n e r a l C a p i t a l I m p r o v e m e n t F u n d 17 7 , 0 9 0 3, 9 7 4 , 2 0 3 4, 1 2 6 , 2 7 6 (1 5 2 , 0 7 3 ) 25 , 0 1 7 St r e e t V a c a t i o n F u n d 10 5 , 1 7 4 10 8 80 , 0 0 0 (7 9 , 8 9 2 ) 25 , 2 8 2 St r e e t C a p i t a l I m p r o v e m e n t F u n d 11 3 , 3 0 6 2, 4 5 2 , 4 1 2 2, 0 1 7 , 2 6 9 43 5 , 1 4 4 54 8 , 4 5 0 20 1 5 B o n d F u n d - 3 , 6 4 5 , 7 3 7 2, 3 6 3 , 0 7 3 1, 2 8 2 , 6 6 4 1, 2 8 2 , 6 6 4 Sy s t e m D e v e l o p m e n t C h a r g e s F u n d 1, 2 3 9 , 5 3 9 33 3 , 8 7 8 23 0 , 0 0 0 10 3 , 8 7 8 1, 3 4 3 , 4 1 7 Tr a n s m i s s i o n L i n e R e p l a c e m e n t F u n d * * 1, 7 2 7 , 5 8 0 36 1 , 0 4 1 83 8 , 5 3 0 (4 7 7 , 4 8 9 ) 1, 2 5 0 , 0 9 1 G. O . D e b t S e r v i c e F u n d 5, 0 7 1 2, 4 0 8 , 1 6 4 2, 3 5 0 , 1 8 1 57 , 9 8 3 63 , 0 5 4 78 W a t e r S e w e r R e v e n u e B o n d F u n d 23 , 9 6 9 50 3 24 , 0 0 0 (2 3 , 4 9 7 ) 47 2 Ut i l i t y C o n s t r u c t i o n F u n d 18 1 , 0 0 5 8, 0 0 0 , 2 5 6 7, 8 7 0 , 4 9 7 12 9 , 7 5 9 31 0 , 7 6 4 Ut i l i t y D e b t R e s e r v e 45 6 , 6 8 2 72 5 , 2 0 6 - 7 2 5 , 2 0 6 1, 1 8 1 , 8 8 8 En g i n e e r i n g S e r v i c e F u n d 46 , 7 4 2 1, 0 2 3 , 7 3 9 82 6 , 6 7 9 19 7 , 0 6 0 24 3 , 8 0 2 Re f u n d a b l e D e p o s i t s 90 , 4 6 6 4, 9 7 5 10 , 4 5 0 (5 , 4 7 5 ) 84 , 9 9 1 Ag e n c y F u n d s 11 , 6 0 4 22 6 , 9 0 9 11 3 , 7 5 9 11 3 , 1 5 0 12 4 , 7 5 4 Go l f C o u r s e F u n d 23 , 5 9 5 14 , 0 0 0 6, 7 1 0 7, 2 9 0 30 , 8 8 5 Me m o r i a l F u n d 12 , 0 4 9 - 9, 5 0 0 (9 , 5 0 0 ) 2, 5 4 9 Ca p i t a l , D e b t , & T r u s t F u n d S u b t o t a l s 4, 2 1 3 , 8 7 2 $ 23 , 1 7 1 , 1 3 2 $ 20 , 8 6 6 , 9 2 4 $ 2, 3 0 4 , 2 0 8 $ 6, 5 1 8 , 0 8 0 $ Gr a n d T o t a l s 8, 6 9 9 , 1 8 2 $ 43 , 7 6 8 , 6 8 2 $ 40 , 9 6 2 , 7 8 8 $ 2, 8 0 5 , 8 9 3 $ 11 , 5 0 5 , 0 7 5 $ Ci t y o f P o r t T o w n s e n d P r o j e c t e d 2 0 1 5 F u n d S u m m a r y - S u p p l e m e n t a l B u d g e t 1 1 . 3 0 . 1 5 Ordinance 3140 Exhibit A Page 2 of 2 Ordinance 3138 Page 1 of 2 Ordinance No. 3138 AN ORDINANCE OF THE CITY OF PORT TOWNSEND, WASHINGTON, ADOPTING THE CAPITAL IMPROVEMENT PLAN FOR 2016 THROUGH 2021 WHEREAS, the City of Port Townsend has adopted a Comprehensive Plan and has amended it in accordance with the requirements of the Growth Management Act (“GMA”) (Chapter 36.70A of the Revised Code of Washington); and, WHEREAS, the GMA requires a capital facilities plan as a mandatory element of the City’s Comprehensive Plan and the City has adopted such a plan, commonly referred to as the City’s Capital Improvement Plan; and, WHEREAS, the Capital Improvement Plan provides the six-year capital facility program for the City, subject to appropriation by the Council of funding for the projects contained in the Plan; and, WHEREAS, RCW 36.70A.130 and Section 20.04.030A(7) of the Port Townsend Municipal Code allow the city to adopt changes to the Capital Improvement Plan concurrently with the adoption of the city’s budget; and, WHEREAS, the City Council held a public hearing on November 9, 2015, on the proposed 2016-2021 Capital Improvement Plan. NOW THEREFORE, the City Council of the City of Port Townsend do ordain as follows: Section 1. Findings and Conclusions. The proposed 2016-2021 Capital Improvement Plan is consistent with and implements the currently-adopted Capital Facilities and Utility Elements of the Comprehensive Plan are consistent with RCW 36.70A.070(3) and the Comprehensive Plan, and are in the public interest. Section 2. The City adopts the 2016-2021 Capital Improvement Plan as substantially shown at Exhibit A. Section 3. Severability. If any sentence, clause or phrase of this ordinance should be held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of any other section, sentence, clause, or phrase or work of this ordinance. Section 4. Transmittal to Department of Commerce. The City Clerk shall transmit a copy of this Ordinance to the State Department of Commerce (DOC) within ten (10) days of adoption of this ordinance. Section 5. Effective Date. This ordinance shall take effect and be in force 5 days following its publication in the manner provided by law. Ordinance 3138 Page 2 of 2 ADOPTED by the City Council of the City of Port Townsend, Washington, at a regular meeting thereof, held this ____ day of ___________, 2015. _________________________ David King Mayor Attest: Approved as to Form: ___________________________ _________________________ Joanna Sanders, CMC Steven L. Gross City Clerk City Attorney Ordinance 3139 Page 1 of 2 ORDINANCE NO. 3139 AN ORDINANCE OF THE CITY OF PORT TOWNSEND, WASHINGTON, ADOPTING THE BUDGET FOR THE CITY OF PORT TOWNSEND, WASHINGTON, FOR THE FISCAL YEAR ENDING DECEMBER 31, 2016 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, 2016 (the “2016 Preliminary Budget”), and a notice was published that the City Council would conduct a public hearing on the 9th of November 2015 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 2016; and WHEREAS, the City Council held a public hearing on November 9, 2015 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 9, 2015 and December 7, 2015 to consider the 2016 Preliminary Budget and receive further public comment, and made adoptions and changes, as it deemed necessary and proper; and WHEREAS, the 2016 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 2016 Budget, and the estimated expenditures in each fund set forth in the 2016 Budget are all necessary to carry on the government of the City for fiscal year 2016, 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, do ordain as follows: Section 1. The budget for the City of Port Townsend, Washington, for the fiscal year 2016, is hereby adopted at fund level as set forth in the document entitled “City of Port Townsend Final Budget 2016,” 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 2016, 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 2016. Section 3. The City Clerk is directed to transmit a certified copy of the City of Port Townsend Final Budget 2016 to the Office of State Auditor and to the Association of Washington Cities. Ordinance 3139 Page 2 of 2 Section 4. 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 7th day of December 2015. _____________________________ David King Mayor Attest: Approved as to form: ___________________________ _____________________________ Joanna Sanders, CMC Steven L. Gross City Clerk City Attorney Ordinance 3140 ORDINANCE NO. 3140 AN ORDINANCE OF THE CITY OF PORT TOWNSEND ADOPTING 2015 SUPPLEMENTAL BUDGET APPROPRIATIONS AND MAKING FINDINGS AND DECLARING AN EMERGENCY THE CITY COUNCIL OF THE CITY OF PORT TOWNSEND, UPON REVIEW OF THE 2015 BUDGET, MAKES THE FOLLOWING FINDINGS: WHEREAS, the City Manager of the City of Port Townsend, Washington completed and filed an additional proposed supplemental budget for 2015 on November 9, 2015; and WHEREAS, the City Council reviewed the supplemental budget and held a public hearing on November 9, 2015 and considered the matter further on December 7, 2015; NOW, THEREFORE, the City Council of the City of Port Townsend, Washington, do ordain as follows: Section 1. The supplemental budget for the City of Port Townsend, Washington, for the fiscal year 2015, is hereby adopted as set forth in the document entitled “City of Port Townsend Budget Supplemental Nov. 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 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 2015 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 seventh day of December 2015. ___________________________________ David King Mayor Attest: Approved as to legal form: _____________________________ ____________________________________ Joanna Sanders, CMC Steven L. Gross City Clerk City Attorney Ordinance 3142 Page 1 of 3 ORDINANCE NO. 3142 AN ORDINANCE OF THE CITY OF PORT TOWNSEND RELATED TO UTILITY RATES; AMENDING THE WATER, SEWER, AND STORMWATER RATES; ADOPTING A CAPITAL SURCHARGE ON STORMWATER RATES, AND AMENDING CHAPTERS 13.02 AND 13.05 OF THE PORT TOWNSEND MUNICIPAL CODE, AND ESTABLISHING AN EFFECTIVE DATE RECITALS 1. In 2013, Council adopted Ordinance 3090, which revised the Water and Sewer Utility rates. That Ordinance implemented a capital surcharge on Water and Sewer customers, but not on Stormwater customers. 2. The City’s Stormwater Utility is facing a significant number of capital project expenditures including the Howard Street project, the 16th Street drainage corridor project, stormwater inflows to the wastewater system, and development of the a comprehensive stormwater management plan. 3. In order to fund these Stormwater Utility projects, staff recommends the implementation of a capital surcharge on Stormwater rates for capital improvements. 4. Additionally, in order to fund certain general fund activities (parks and facilities maintenance), staff has recommended a temporary 2 percent increase in the taxes imposed on the City’s Water, Sewer, Stormwater, and Solid Waste Utilities. This increase will be presented to Council by separate ordinance. However, in order to mitigate the effect of these increases on low-income utility customers, staff recommends that the utility rates for low-income customers be reduced. NOW THEREFORE, the City Council of the City of Port Townsend do ordain as follows: Section 1. Amendment. Section 13.02.040, Utility credits – Issued as billing credits – Amounts designated, is amended to read as follows: 13.02.040 Utility credits – Issued as billing credits – Amounts designated. Effective March 1, 2004 January 1, 2016, persons qualified by the city treasurer as eligible recipients of utility credits provided for in this chapter shall be granted billing credits in the following stated monthly, or monthly equivalent amountsamount of 50% of the base rate and surcharge for the Water, Sewer, and Storm Drainage Utilities; provided, however, that in no case shall the amount of the billing credit granted for a utility service exceed the amount owing for that service. There shall be no billing credit for volume charges for water. A. Sewer: $19.45/month; B. Water: $9.29/month; C. Storm drainage: $2.10/month. (Ord. 2852 § 1, 2004; Ord. 2579 § 1, 1997; Ord. 2490 § 4, 1995; Ord. 2344 § 1, 1993; Ord. 2110 § 4, 1988). Ordinance 3142 Page 2 of 3 Section 2. Amendment. Effective January 1, 2016, the first paragraph of Port Townsend Municipal Code (“PTMC”) Section 13.05.030 is amended to read as follows, and the water rate tables in PTMC Section 13.05.030 are amended as shown in Exhibit A. Existing rates are repealed as new rates set by this Ordinance take effect. 13.05.030 Monthly water rates. The following monthly rates shall be charged by the city and collected by the finance director for the use and furnishing of water service, all such rates and charges to be made and paid on a monthly basis. These rates will be for water usage starting on April 1, 2012 January 1, 2016, and billed in subsequent months: *** Section 3. Amendment. Effective January 1, 2016, the first paragraph of PTMC Section 13.05.040 is amended to read as follows, and the sewer rate tables in PTMC 13.05.040 are amended as shown in Exhibit B. Existing rates are repealed as new rates set by this Ordinance take effect. 13.05.040 Monthly sewer rates. Effective April 1, 2012 January 1, 2016, the following monthly rates shall be charged by the city and collected by the finance director for the use and furnishing of sewerage service, all such rates and charges to be made and paid on a monthly basis: *** Section 4. Amendment. Effective February 1, 2016, Section 13.05.050 of the Port Townsend Municipal Code, is amended as follows to include a capital surcharge. 13.05.050 Monthly stormwater rates. A. Single-Family Residential Fees. The monthly service fee for each single-family dwelling shall be $7.25; provided, that the impervious surface on the lot shall not exceed 3,000 square feet. If the impervious surface exceeds 3,000 square feet, the rate established in subsection B of this section shall apply. B. Commercial/Multifamily and All Other Fees. The monthly fee for all other property within the city not covered by subsection A of this section shall be according to the following formula: (Impervious area/3,000 sq. ft.) x single-family rate = monthly fee. C. State Highway Charge. Pursuant to RCW 90.03.525, the city may charge a monthly fee for state highway right-of-way. D. Capital Surcharge. There is imposed a $3.00 monthly surcharge per stormwater utility account. Ordinance 3142 Page 3 of 3 Section 4. Severability. If any provision of this ordinance 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. Section 5. Effective Date. This ordinance shall take effect and be in force five days after the date of its publication in the manner provided by law. The new rates shall go into effect on January 1, 2016. The capital surcharge on stormwater shall go into effect February 1, 2016. Adopted by the City Council of the City of Port Townsend, Washington, at a meeting thereof, held this ________ day of _____________, 2015. _____________________________ David King Mayor Attest: Approved as to Form: _____________________________ ________________________________ Joanna Sanders, CMC Steven L. Gross City Clerk City Attorney City of Port Townsend 2016 Water & Sewer Rate Update Water Rate Forecast Rates Effective January 2015 InsideOutside Base Rate Capital  Surcharge TotalBase Rate Capital  Surcharge Total CityCity 5/8" to 3/4" (Low‐Income)$9.77$9.61$19.38$11.72$11.53$23.26Low‐Income $2.59$3.10 5/8" to 3/4"$18.29$18.00$36.29$21.95$21.60$43.55Residential (Including Duplexes)$2.59$3.10 1"$45.75$18.00$63.75$54.90$21.60$76.50Multi‐Family (3 or More Units)$2.01$2.41 1‐1/2"$91.49$18.00$109.49$109.79$21.60$131.39Commercial A (Meter ≤ 2")$2.98$3.57 2"$146.40 $18.00$164.40 $175.68$21.60$197.28 Commercial B (Meter  3")$4.48$5.38 3"$274.49$18.00$292.49$329.39$21.60$350.99Government$3.88$4.66 4"$457.48$18.00$475.48$548.98$21.60$570.58Irrigation: 6"$914.97$18.00$932.97$1,097.97 $21.60$1,119.57 Winter (November ‐ April)$3.10$3.72 8"$1,463.94 $18.00$1,481.94 $1,756.73$21.60$1,778.33Summer (May ‐ October)$5.44$6.52 Rates Effective January 2016 InsideOutside O&M Rate Capital  Surcharge TotalO&M Rate Capital  Surcharge Total CityCity 5/8" to 3/4" (Low‐Income)$9.42$9.00$18.42$11.31$10.80$22.11Low‐Income $2.66$3.20 5/8" to 3/4"$18.84$18.00$36.84$22.61$21.60$44.21Residential (Including Duplexes)$2.66$3.20 1"$47.13$18.00$65.13$56.55$21.60$78.15Multi‐Family (3 or More Units)$2.07$2.48 1‐1/2"$94.24$18.00$112.24 $113.09$21.60$134.69Commercial A (Meter ≤ 2")$3.06$3.68 2"$150.79$18.00$168.79$180.95$21.60$202.55 Commercial B (Meter  3")$4.62$5.54 3"$282.73$18.00$300.73$339.27$21.60$360.87Government$4.00$4.80 4"$471.20 $18.00$489.20 $565.44 $21.60$587.04 Irrigation: 6"$942.42$18.00$960.42$1,130.90 $21.60$1,152.50 Winter (November ‐ April)$3.19$3.83 8"$1,507.86 $18.00$1,525.86 $1,809.44 $21.60$1,831.04 Summer (May ‐ October)$5.60$6.72 Rates Effective January 2017 InsideOutside O&M Rate Capital  Surcharge TotalO&M Rate Capital  Surcharge Total CityCity 5/8" to 3/4" (Low‐Income)$9.61$9.00$18.61$11.53$10.80$22.33Low‐Income $2.72$3.26 5/8" to 3/4"$19.22$18.00$37.22$23.06$21.60$44.66Residential (Including Duplexes)$2.72$3.26 1"$48.07$18.00$66.07$57.68$21.60$79.28Multi‐Family (3 or More Units)$2.11$2.53 1‐1/2"$96.12$18.00$114.12$115.35$21.60$136.95Commercial A (Meter ≤ 2")$3.13$3.75 2"$153.81$18.00$171.81$184.57$21.60$206.17 Commercial B (Meter  3")$4.71$5.65 3"$288.38$18.00$306.38$346.06$21.60$367.66Government $4.08$4.89 4"$480.63$18.00$498.63$576.75$21.60$598.35Irrigation: 6"$961.27$18.00$979.27$1,153.52$21.60$1,175.12Winter (November ‐ April)$3.26$3.91 8"$1,538.02$18.00$1,556.02$1,845.62$21.60$1,867.22Summer (May ‐ October)$5.71$6.85 Rates Effective January 2018 Inside Outside O&M Rate Capital  Surcharge TotalO&M Rate Capital  Surcharge Total CityCity 5/8" to 3/4" (Low‐Income)$9.80$12.00$21.80$11.76$14.40$26.16Low‐Income $2.77$3.33 5/8" to 3/4"$19.60$24.00$43.60$23.52$28.80$52.32Residential (Including Duplexes)$2.77$3.33 1"$49.03$24.00$73.03$58.84$28.80$87.64Multi‐Family (3 or More Units)$2.15$2.58 1‐1/2"$98.05$24.00$122.05$117.65$28.80$146.45Commercial A (Meter ≤ 2")$3.19$3.83 2"$156.88$24.00$180.88$188.26$28.80$217.06 Commercial B (Meter  3")$4.80$5.76 3"$294.15$24.00$318.15$352.98$28.80$381.78Government $4.16$4.99 4"$490.24 $24.00$514.24 $588.29$28.80$617.09Irrigation: 6"$980.49$24.00$1,004.49$1,176.59$28.80$1,205.39Winter (November ‐ April)$3.32$3.99 8"$1,568.78 $24.00$1,592.78 $1,882.54 $28.80$1,911.34 Summer (May ‐ October)$5.83$6.99 Monthly Fixed Charge ‐ All Classes Inside City Outside City Volume Charges per 1,000 Gallons Monthly Fixed Charge ‐ All Classes Inside City Outside City Volume Charges per 1,000 Gallons Monthly Fixed Charge ‐ All Classes Inside City Outside City Volume Charges per 1,000 Gallons Monthly Fixed Charge ‐ All Classes Inside City Outside City Volume Charges per 1,000 Gallons Ordinance 3142 Exhibit A City of Port Townsend 2016 Water & Sewer Rate Update Sewer Rate Chart Existing Rates Effective January 2015 Monthly Fixed Charge ‐ All ClassesBase Rate Capital  Surcharge Total Low‐Income Low‐Income (N/A)Water Use ≤ 3,000 Gallons per Month $23.72$2.10$25.82Residential (Including Duplexes)(N/A) Water Use > 3,000 Gallons per Month $28.74$2.10$30.84 Multi‐Family (3 or More Units)$3.45Residential (Including Duplexes)Commercial A (Meter ≤ 2")$4.65 Water Use ≤ 3,000 Gallons per Month $33.85$3.00$36.85 Commercial B (Meter  3")$3.05 Water Use > 3,000 Gallons per Month $41.85$3.00$44.85 Government $4.55Multi‐Family & Commercial: 5/8" to 3/4"$30.00$3.00$33.001"$45.00$3.00$48.001‐1/2"$75.00$3.00$78.002"$115.00$3.00$118.003"$420.00$3.00$423.004"$470.00$3.00$473.006"$700.00$3.00$703.008"$960.00$3.00$963.00 Rates Effective January 2016 Monthly Fixed Charge ‐ All ClassesBase Rate Capital  Surcharge Total Low‐Income Low‐Income (N/A)Water Use ≤ 3,000 Gallons per Month $16.93$1.50$18.43Residential (Including Duplexes)(N/A) Water Use > 3,000 Gallons per Month $20.93$1.50$22.43 Multi‐Family (3 or More Units)$3.45Residential (Including Duplexes)Commercial A (Meter ≤ 2")$4.65 Water Use ≤ 3,000 Gallons per Month $33.85$3.00$36.85 Commercial B (Meter  3")$3.05 Water Use > 3,000 Gallons per Month $41.85$3.00$44.85 Government $4.55Multi‐Family & Commercial:5/8" to 3/4"$30.00$3.00$33.001"$45.00$3.00$48.001‐1/2"$75.00$3.00$78.002"$115.00$3.00$118.003"$420.00$3.00$423.004"$470.00$3.00$473.006"$700.00$3.00$703.008"$960.00$3.00$963.00 Rates Effective January 2017 Monthly Fixed Charge ‐ All ClassesBase Rate Capital  Surcharge Total Low‐Income Low‐Income (N/A)Water Use ≤ 3,000 Gallons per Month $16.93$1.50$18.43Residential (Including Duplexes)(N/A)Water Use > 3,000 Gallons per Month $20.93$1.50$22.43 Multi‐Family (3 or More Units)$3.45Residential (Including Duplexes)Commercial A (Meter ≤ 2")$4.65 Water Use ≤ 3,000 Gallons per Month $33.85$3.00$36.85 Commercial B (Meter  3")$3.05 Water Use > 3,000 Gallons per Month $41.85$3.00$44.85 Government $4.55Multi‐Family & Commercial: 5/8" to 3/4"$30.00$3.00$33.001"$45.00$3.00$48.001‐1/2"$75.00$3.00$78.002"$115.00$3.00$118.003"$420.00$3.00$423.004"$470.00$3.00$473.006"$700.00$3.00$703.008"$960.00$3.00$963.00 Rates Effective January 2018 Monthly Fixed Charge ‐ All ClassesBase Rate Capital  Surcharge Total Low‐Income Low‐Income (N/A)Water Use ≤ 3,000 Gallons per Month $17.43$1.50$18.93Residential (Including Duplexes)(N/A) Water Use > 3,000 Gallons per Month $21.55$1.50$23.05 Multi‐Family (3 or More Units)$3.55Residential (Including Duplexes)Commercial A (Meter ≤ 2")$4.79 Water Use ≤ 3,000 Gallons per Month $34.87$3.00$37.87 Commercial B (Meter  3")$3.14 Water Use > 3,000 Gallons per Month $43.11$3.00$46.11 Government $4.69Multi‐Family & Commercial: 5/8" to 3/4"$30.90$3.00$33.901"$46.35$3.00$49.351‐1/2"$77.25$3.00$80.252"$118.45$3.00$121.453"$432.60$3.00$435.604"$484.10$3.00$487.106"$721.00$3.00$724.008"$988.80$3.00$991.80 Volume Charges per 1,000 Gallons Volume Charges per 1,000 Gallons Volume Charges per 1,000 Gallons Volume Charges per 1,000 Gallons Ordinance 3142 Exhibit B Ordinance 3143 Page 1 of 2 ORDINANCE NO. 3143 AN ORDINANCE OF THE CITY OF PORT TOWNSEND RELATED TO PUBLIC UTILITY TAXES; AMENDING THE TAX RATE IMPOSED ON THE CITY’S WATER, SEWER, STORMWATER, AND GARBAGE UTILITIES, AND AMENDING PORT TOWNSEND MUNICIPAL CODE SECTION 5.84.030 RECITALS 1. The City has determined that it needs additional resources for parks and facilities maintenance. 2. In order to meet these ongoing needs, staff recommends a 3-year increase in the City’s tax on the City’s Water, Sewer, Stormwater, and Solid Waste Utilities. 3. As a companion ordinance, staff will bring forward for Council consideration a reduction in the low-income rates for the Water, Sewer, and Stormwater Utilities to offset the effect of this temporary tax increase. NOW THEREFORE, the City Council of the City of Port Townsend do ordain as follows: Section 1. Amendment. Sections 5.84.030G and 5.84.0030H (Tax imposed) of the Port Townsend Municipal Code are amended as follows (strike is deleted, underline is added): 5.84.030 Tax imposed. From and after January 1, 1982, there is levied upon, and there shall be collected from, every person, firm or corporation engaged in carrying on the following business for hire or for sale of a commodity or a privilege of so doing business as defined in this section: *** G. Effective February 1, 2016 through December 31, 2018, Tthere is levied a fee or tax equal to 20 22 percent on the gross revenues of the following utilities: 1. The city’s storm and surface water utility established under Chapter 13.31 PTMC; 2. The city’s water system established as provided in Chapters 13.11 through 13.17 PTMC (the “water code”); and 3. The city’s sewer system established as provided in Chapters 13.21 through 13.24 PTMC (the “sewer code”). Effective January 1, 2019, the fee or tax shall revert to 20 percent. Funds shall be allocated as follows: a. Revenues from first 10 percent and from the temporary 2 percent: general fund services; Ordinance 3143 Page 2 of 2 b. Revenues from second 10 percent (amount collected in excess of the first 10 percent): 85 percent to street fund and 15 percent to public safety. The capital surcharge component of the water and utilitysewer, and storm and surface water rates is excluded from the City’s Utility Tax. H. Effective February 1, 2016 through December 31, 2018, Tthere is levied upon, and there shall be collected from, the city’s solid waste or garbage utility a fee or tax equal to 20 22 percent of the gross revenues of such utility established pursuant to Ordinance No. 1366 for the purposes as provided in Chapter 6.04 PTMC. Effective January 1, 2019, the fee or tax shall revert to 20 percent. The tax of 20 percent shall appear and be separately itemized on the monthly bill of each retail customer of said solid waste or garbage utility. Funds shall be allocated as follows: 1. Revenues from first 10 percent and the temporary 2 percent: general fund services; 2. Revenue from second 10 percent (amount collected in excess of the first 10 percent): 85 percent to street fund and 15 percent to public safety. Section 4. Severability. If any provision of this ordinance 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. Section 5. Effective Date. This ordinance shall take effect and be in force five days after the date of its publication in the manner provided by law. The new tax rate shall go into effect on February 1, 2016. Adopted by the City Council of the City of Port Townsend, Washington, at a meeting thereof, held this ________ day of _____________, 2015. _____________________________ David King Mayor Attest: Approved as to Form: _____________________________ ________________________________ Joanna Sanders, CMC Steven L. Gross City Clerk City Attorney Utility Tax Change Example - Basic Residential Account Comparison Based on rates for 3/4 In Pipe inside City Consumption based on 2 person household with usage of 200 gallons per day # of low income accounts approximately 160 Low income discount Water base & surcharge 46.6% Low income discount Sewer base & surcharge 29.9% Low income discount Storm 41.9% Low income discount consumption 0.0% O&M Rate Capital SC Subtotal 20% Tax on O&M Rate Sub Total Base & SC Usage Fees - Avg 6000 Gal per HH 20% Tax on Usage Sub Total Usage Fees Total Mo Billing 22% Tax on O&M Rate 22% Tax on Usage Additional Tax New Total Mo Billing Water 18.84 18.00 36.84 3.77 40.61 15.96 3.192 19.152 59.76 4.14 3.5112 0.70 60.46 Sewer 33.85 3.00 36.85 6.77 43.62 0 0 0 43.62 7.45 0 0.68 44.30 Storm 7.25 - 7.25 1.45 8.70 0 0 0 8.70 1.60 0 0.15 8.85 59.94 21.00 80.94 11.99 92.93 15.96 3.19 19.15 112.08 13.19 3.51 1.52 113.60 1.52 Base Rate Capital SC Subtotal 20% Tax on Base Rate Sub Total Base & SC Usage Fees - Avg 6000 Gal per HH 20% Tax on Usage Sub Total Usage Fees Total Mo Billing 22% Tax on Base Rate 22% Tax on Usage Additional Tax New Total Mo Billing Water 10.06 9.61 19.67 2.01 21.68 15.96 3.19 19.15 40.83 2.21 3.5112 0.52 41.35 Sewer 23.72 2.10 25.82 4.74 30.56 0 0 0 30.56 5.22 0 0.47 31.04 Storm 3.04 - 3.04 0.61 3.64 0 0 0 3.64 0.67 0 0.06 3.70 36.82 11.71 48.53 7.36 55.89 15.96 3.19 19.15 75.04 8.10 3.51 1.06 76.10 1.06 Base Rate Capital SC Subtotal 22% Tax on Base Rate Sub Total Base & SC Usage Fees - Avg 6000 Gal per HH 22% Tax on Usage Sub Total Usage Fees Total Mo Billing Water 9.42 9.00 18.42 2.07 20.49 15.96 3.51 19.47 39.96 Sewer 16.93 1.50 18.43 3.72 22.15 0 0 0 22.15 Storm 3.63 - 3.63 0.80 4.42 0 0 0 4.42 % impact to utility revenue 0.06% 29.97 10.50 40.47 6.59 47.06 15.96 3.51 19.47 66.53 Per month Increase Per month Increase Low Income Residential Account - 2016 Rates with 20% tax rate Low Income Residential Account with 22% tax rate Regular Residential Account with 22% tax rateRegular Residential Account - 2016 Rates with 20% tax rate Low Income Residential Account - 2016 Rates with 22% tax rate w/ revised discount(credit)Impact to utilities with 50% discount Low Income Disc per account/month 8.51$ Annual Decrease to Utility based on 160 accounts $ 16,333.64 Attachment 2 Utility Tax Rate Analysis 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. 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 2016 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: COUNCIL POLICY FUND TARGET2014 Fund 2015  Estimated  Fund2016 Fund FUNDS(Policy Adopted July 21, 2014)Reserve %Reserve %Reserve % Operating Funds General Fund5 ‐8% of operating revenue9.8%10.0%10.3% Contingency Fund2 ‐ 3% of operating revenue2.0%2.0%2.0% Street Fund2 ‐ 3% of expenditures16.2%19.5%20.1% Library Fund 5 ‐ 8% of property tax revenue16.4%14.7%14.8% Real Estate Excise Tax Fund Sufficient to meet obligationsMeetsMeetsMeets Lodging Tax Fund Sufficient to meet obligationsMeetsMeetsMeets Fire & EMS Services Fund Sufficient to meet obligationsMeetsMeetsMeets Housing Trust Fund Sufficient to meet obligationsMeetsMeetsMeets Community Development Block Grant FundSufficient to meet obligationsMeetsMeetsMeets Community Services Fund 2 ‐ 3% of expenditures3.4%3.5%3.3% Equipment Rental & Replacement FundSufficient to meet obligations Self‐Insurance Unemployment FundSufficient to meet obligations MeetsMeetsMeets Firemen's Pension Fund Sufficient to meet obligations MeetsMeetsMeets Enterprise Funds Public Works Admin Fund 2 ‐ 3% of expenditures6.9%11.1%9.8% Water Sewer Fund5 ‐8% of operating revenue plus long term needs37.0%43.5%49.2% Stormwater Fund5 ‐8% of operating revenue plus long term needs46.3%36.1%21.1% Capital, Debt, & Trust Funds General Capital Improvement FundSufficient to meet obligationsMeetsMeetsMeets Street Vacation FundSufficient to meet obligationsMeetsMeetsMeets Street Capital Improvement FundSufficient to meet obligations MeetsMeetsMeets 2015 Bond Fund Sufficient to meet obligations n/aMeetsMeets System Development Charges Fund 100% of restricted funds MeetsMeetsMeets Transmission Line Replacement Fund **Sufficient to meet obligationsMeetsMeetsMeets G.O. Debt Service FundSufficient to meet obligationsMeetsMeetsMeets 78 Water Sewer Revenue Bond FundSufficient to meet obligationsMeetsMeetsMeets Utility Construction FundSufficient to meet obligationsMeetsMeetsMeets Utility Debt ReserveSufficient to meet obligations MeetsMeetsMeets Engineering Service Fund Sufficient to meet obligationsMeetsMeetsMeets Refundable DepositsSufficient to meet obligationsMeetsMeetsMeets Agency FundsSufficient to meet obligationsMeetsMeetsMeets Golf Course FundSufficient to meet obligationsMeetsMeetsMeets Memorial FundSufficient to meet obligationsMeetsMeetsMeets City of Port Townsend Preliminary Ending Fund Balance Scorecard Under Review Page 1 of 3 The City is evaluating the Equipment Rental & Replacement Fund model to determine the best means to move forward with an appropriate structure to capture revenue needed to replace City fleet and IT equipment not only in 2016 but over the long term. OVERHEAD INDIRECT COST RECOVERY POLICY The City adopted a policy that allocates the indirect or overhead costs from the General Fund to other funds. Consistent with the prior two years, City staff used cost recovery model developed by 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. The model uses actual costs from two years previous; that is, the 2015 allocation was based on 2013 historical costs and the 2016 budget allocation was based on 2014 historical costs and activities. Allocations to funds are based on pre-determined allocation factors. The chart below represents the city-wide overhead costs for 2016 and the associated allocation factors that determine how much each receiving fund is charged for overhead services: Funds that had 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. Conversely, funds that use less of these resources receive a smaller portion of allocated costs. Allocation statistics are reviewed each year for appropriateness and updated as necessary. A comparison of the 2016 and 2015 overhead allocation charged to funds is shown on the following table: Total Citywide Allocable Costs Allocation Factor 011Mayor & Council95,884$ Council Bills 012City Manager199,753 50/50 Split: Actual Expenditures & FTEs 013City Attorney - Civil192,181 33/33/33 Split: Actual Expenditures, FTEs, & Council Bills 041Finance - General294,830 Actual Expenditures 041Finance - AP80,890 AP Invoices 015Payroll58,206 FTEs 015Human Resources68,241 FTEs 080City Clerk - Council Support142,422 Council Bills 080City Clerk - General Other56,722 Vehicle Insurance 080City Clerk - Records Management118,996 Records Count FD 199Community Services - City Facilities 334,953 Square Feet by Building Liability Insurance 200,088 FTEs Property Insurance 59,339 Value of Insured Property Vehicle Insurance 2,084 # of Vehicles TOTAL 1,904,588$ Indirect Cost Pools and Allocation Factors Indirect cost pools Page 2 of 3 In the Fiscal Year 2014, General Fund departments such as Planning & Development used more resources and as a result, departments charged for overhead received a smaller percentage of the allocated costs. Although total overhead costs increased by 7.3% or $129,040, there was a decline of overhead recovery revenue to the General Fund by $143,481 as compared to the prior year budget. This created challenges for the General Fund to support community services needs and other operating goals. Adopted Cost Recovery Budgeted 2015 2016 Proposed Overhead Allocation Charges Increase / (Decrease) FD 110Street68,730$ 48,545$ (20,185)$ FD 120Library218,508$ 185,189$ (33,319)$ FD 140Public Works Administration45,289$ 60,599$ 15,310$ FD 150 Lodging Tax21,030$ 18,897$ (2,133)$ FD 199Community Services143,585$ 110,188$ (33,397)$ FD 301General CIP Projects40,716$ 44,105$ 3,389$ FD 305CIP Street21,976$ 29,846$ 7,870$ FD 411Water Sewer Fund (excl. Utility Billing)304,722$ 275,926$ (28,796)$ FD 411Finance - Utility Billing35,874$ 42,522$ 6,648$ FD 412Storm Fund43,600$ 36,393$ (7,207)$ FD 415Water Sewer CIP92,785$ 58,690$ (34,095)$ FD 4171956 Trans Line Replacement33,372$ 2,751$ (30,621)$ FD 500Equipment Rental - Fleet38,335$ 34,251$ (4,084)$ FD 500Equipment Rental - IT16,962$ 23,949$ 6,987$ FD 555Engineering Services54,493$ 65,615$ 11,122$ FD 610Firemen's Pension and Relief2,964$ 2,932$ (32)$ FD 623Golf Course4,210$ 3,272$ (938)$ Total Overhead Charged to Funds1,187,151$ 1,043,670$ (143,481)$ Total Calculated Overhead1,775,548$ 1,904,588$ 129,040$ City Department Funds Charged with Overhead / Indirect Costs Page 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). Voted bonds require a 60% majority vote to pass. The statutory debt limits are as follows:  General obligation bonds are limited to 2.5% of the City’s current AV. Of this 2.5%, non-voted (councilmanic) debt is limited to 1.5% of the City’s current AV.  General obligation voted bonds can be issued for Parks and Open Space up to 2.5% of the City’s current AV.  General obligation voted bonds can be issued for Utility purposes up to 2.5% of the City’s current AV. The City has non-voted debt, which will have an outstanding balance of $15,350,000 as of January 1, 2016. Currently the City has three outstanding councilmanic bond issues:  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, 2016 - $7,500,000.  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, 2016 - $3,740,000.  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, 2016 - $4,110,000. Principal payments on the outstanding non-voted debt for 2016 are $635,000, due on December 1, 2016. In February 2015, 71.37% of the voters of the City of Port Townsend approved a ballot measure to authorize the City to issue up to $3,600,000 in bonds for the Mountain View Commons energy retrofit and other campus improvements. The total cost of the project is estimated to be $4,800,000 and the remaining $1,200,000 will be funded by grants and donations. The bonds were issued in June 2015 in the amount of $3,385,000, with a net interest cost of 3.06%. The bonds will mature on December 1, 2031. The first payment (interest only) was due on December 1, 2016 in the amount of $170,364. As this payment covers a portion of 2015, the City General Fund transferred $42,500 to the Page 1 of 7 debt service fund in 2015. The remainder of this interest payment is included as an expense in the 2016 General Obligation Debt Service Fund. The following table reflects the current general obligation non-voted and voted bond debt capacity based on the Jefferson County Assessor’s 2015 preliminary assessed values for 2016 taxes; preliminary assessed values increased by approximately 3%, consequently, increasing the City’s available debt capacity: 2015 Assessed Valuation (1) $ 1,340,249,000 General Purposes - Non-Voted Limited Tax (Non-voted) General Obligation Debt Capacity (1.50% of AV) $ 20,103,735 Less: Outstanding Limited Tax General Obligation Debt (2) $ (15,350,000) Less: Outstanding Line of Credit Balance (3) $ - Remaining Non-Voted General Obligation Debt Capacity $ 4,753,735 Percent of Limited Tax Debt Capacity Remaining 23.65% General Purposes - Requires Voter Approval Unlimited Tax (Voted) General Obligation Debt Capacity (1.00% of AV) $ 13,402,490 Less: Outstanding Unlimited Tax General Obligation Debt $ (3,325,000) Less: Outstanding Line of Credit Balance (3) $ - Remaining Voted and Non-Voted General Obligation Debt Capacity $ 10,077,490 Percent of Total Debt Capacity Remaining 75.19% Parks and Open Space Purpose - Requires Voter Approval Unlimited Tax (Voted) General Obligation Debt Capacity (2.50% of AV) $ 33,506,225 Less: Outstanding Unlimited Tax General Obligation Debt $ - Remaining Voted Debt Capacity for Parks $ 33,506,225 Utility Purpose - Requires Voter Approval Unlimited Tax (Voted) General Obligation Debt Capacity (2.50% of AV) $ 33,506,225 Less: Outstanding Unlimited Tax General Obligation Debt $ - Remaining Voted Debt Capacity for Utility Purpose $ 33,506,225 Notes: (1) Estimate from County Assessor's Preliminary Valuations 2015 Assessments for 2014 Taxes (2) Includes only LTGO Bonds issued through 2015. Other general obligation debts may count against debt capacity. Includes principal payments through 12/31/2015. (3) Line of credit for $1,500,000 authorized by Council on 11/3/14; no current $ outstanding 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. $1,200,000 was drawn on the line of credit during 2014 and 2015 to fund cash flow requirements for the energy retrofit and other improvements to City facilities at Mountain View Commons. The line of credit was repaid in July 2015 with the proceeds from the voted general obligation bonds for the Mountain View Commons capital. Page 2 of 7 The line of credit is available to be used for interim cash flow needs for General Government and Street Capital Projects during 2016, if needed. The 2016 budget does not anticipate a need to draw on this line of credit. The line of credit was repaid in July 2015. 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 $24 million. Public Works Trust Fund Loans and Drinking Water State Revolving 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. 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 2016, the debt reserve fund is estimated to have a fund balance of $1,906,588. The following table reflects the current outstanding intergovernmental loan balances and projected new debt for 2016 related to the water treatment facility and reservoir projects: Page 3 of 7 Page 4 of 7 Interfund Loans The City had two outstanding interfund loans as of January 1, 2015, which will be paid off in 2015. Details of these two loans are as follows: Main Street Program – City Council authorized an interfund loan from the Transmission Line Replacement Fund to the General Fund in the amount of $100,000 for the purpose of startup funding for the Main Street excise tax program. The last payment of that loan was made in 2015. LT2 Water Project – In May 2013, the City Council authorized up to a million dollar interfund loan from the Transmission Line Replacement Fund to the Water Capital Fund for interim financing for design of the Ultraviolet Water Treatment Project. (Note: The scope of that project has since changed to a membrane filtration system.) This loan was scheduled to be repaid in 2016 but will be paid off in 2015 through transfers from the Water Fund. The 2015 supplemental budget includes a new interfund loan request, totaling $500,000. Details of this request are listed below: Interfund loan for Capital Project Funds from the Transmission Line Replacement Fund - At its meeting in November 2015, the Council Finance and Budget Committee recommended bringing forward a request for an interfund loan from the Transmission Line Replacement Fund for $500,000 to fund the following projects:  Landes & Sheridan Sidewalk Projects – The City Council approved additional funding of $205,000 for these sidewalk projects at its Business Meeting on June 15, 2015. These projects were funded by a combination of TIB grants, federal STP funds, and City Street, REET and Stormwater funds. The total additional funding needed for the two sidewalk projects is $205,000.  Honeywell Energy Project – Other City Facilities – The City Council authorized the City Manager to enter into agreements with the Department of Enterprise Services on June 9, 2014. The majority of the funding for this project was through the voted bond measure that was passed in February 2015. The revenue bond provided the funding for the Mountain View boiler and energy improvements but did not fund the improvements for the remainder of the City facilities (Cotton/Pope, Library, City Hall, etc.). The total additional funding needed for the energy project is $180,000.  Howard Street – Match Funding – Howard Street is largely funded through TIB grants and WSDOT funds. The grants require that the City provides some matching funds. Additional funding is needed for the City match portion of this project in the amount of $115,000. This loan would be made in December, 2015 and would be repaid with a balloon payment no later than January 31, 2019. The loan will be repaid through the refinancing of the 2008 bonds. The refinancing could yield a savings of $700,000 to $1,000,000, depending on the rate environment for the municipal bond market and the savings are anticipated to be greater closer to the 2018 call date for the Page 5 of 7 bonds. The Finance Director and the City Manager will work with the City’s bond underwriter and financial advisors to monitor the bond market environment to determine when a refinancing might be beneficial to the City. Additionally, the City may choose to pay down the interfund loan in advance of the balloon payment if REET revenues from real estate transaction sales exceed projections. The City Council approved this interfund loan at its Business Meeting on November 9, 2015. The 2016 proposed budget includes a new interfund loan request, totaling $110,000. Details of this request are listed below: Interfund loan for Stormwater Capital from the Water Fund – This proposed loan will fund the City match for a $1,200,000 CERB grant for the Howard Street expansion’s regional storm water facility. This regional solution is in the design phase and will serve the properties directly adjoining the new portion of Howard Street (currently under construction). If approved, this loan will be initiated in early 2016. Repayment will be made within three years of the date of the loan through either a Utility Local Improvement District (ULID) or storm water surcharge revenue. The City Public Works Director and City Engineer will be developing the regional Stormwater facility plan for review by City Council in early 2016. Page 6 of 7 Ge n e r a l  ‐ No n ‐Vo t e d  Cu r r e n t l y   Ob l i g a t e d ,  $1 5 , 3 5 0 , 0 0 0 Ge n e r a l  ‐ No n ‐Vo t e d  Re m a i n i n g   Al l o w e d ,  $4 , 7 5 3 , 7 4 6 Ge n e r a l    ‐ Vo t e d  Cu r r e n t l y   Ob l i g a t e d ,  $3 , 3 2 5 , 0 0 0 Ge n e r a l    ‐ Vo t e d  Re m a i n i n g  Al l o w e d ,   $1 0 , 0 7 7 , 4 9 7 Pa r k s  and Open Space ‐Requires  Vo t e r  Approval, $33,506,243 Ut i l i t y  ‐Requires Voter Approval, $33,506,243 Ot h e r ,  $6 7 , 0 1 2 , 4 8 6 20 1 6  De b t  Ca p a c i t y  ‐ AV  $1 , 3 4 0 , 2 4 9 , 0 0 0 Page 7 of 7 Page 1 of 2   CITY OF PORT TOWNSEND, WASHINGTON CAPITAL IMPROVEMENT PLAN The six-year Capital Improvement Plan (CIP) includes capital projects for 2016 – 2021. This plan includes capital projects that add new infrastructure to the City and capital improvements for our aging City infrastructure. The most significant planned capital projects included in this plan are: Mountain View Phase III makes selected repairs and upgrades to facilities on the Mountain View campus. The project builds on the energy retrofit work completed in 2015 and will include limited exterior and interior modifications and refinishing to accommodate tenant activities as well as facility access and parking improvements. The projected cost for 2016 is $1,200,000 funded by the 2015 voter approved bond for this purpose. Mountain View CDBG is a sub-element of the overall Mountain View Phase III project that focuses on the specific needs of the Food Bank and Working Image. The work includes interior repairs and improvements as well as a proportional share of common area improvements that benefit the two agencies. The projected cost for 2016 is $414,000 and is funded by a Community Development Block Grant. Howard Street Phase II extends Howard Street from Sims Way to Discovery Road and includes, water, sewer and stormwater extensions. This project is largely funded by federal and state transportation grant funds. The project also includes grant funding from CERB for partial funding of the roundabout at Discovery Road and a CERB loan for the stormwater portion of the project. The design began in 2014 and is being completed in 2015. Construction is scheduled to start in early 2016. The projected cost for 2016 is estimated to be $4,190,000. CERB Regional Stormwater will provide a regional solution to the stormwater runoff from the Howard Street Extension project and the properties adjacent to Howard Street both north and south of Sims Way. The new system will allow denser development to occur in the commercial district while providing necessary stormwater treatment and detention. The projected cost for 2016 is $750,000. 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 and state Drinking Water State Revolving Funds. The treatment facility is scheduled to be completed in 2016. The estimated projected cost for 2016 is $10,300,000. Page 2 of 2   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 2016. The projected cost for 2016 is $7,150,000. Other Projects that have been identified in the Capital Improvement Plan as capital improvements that need to be addressed over a six year period include:  Discovery Road - Sheridan to Howard $ 7,678,000  Sims Way Improvements $ 5,750,000  WWTF Outfall Replacement $ 4,850,000  South West Sewer Pump Station $ 4,330,000  Washington Street Improvements $ 2,350,000  General Water System Improvements $ 920,000  Sewer Collection System Improvements $ 600,000  Sims (Logan to Hancock) Crossing $ 520,000  Big Quilcene Diversion Repair $ 500,000  Sidewalk Projects – ADA $ 500,000  Gaines Street Pump Station $ 465,000  Cliff Street Sewer $ 425,000  Infiltration/Inflow Removal $ 240,000  Wastewater Master Plan $ 130,000  Stormwater Master Plan $ 40,000  Sheridan Street sidewalks $ 10,000 The projects listed above and other smaller projects that are included in the 6-year Capital Improvement Plan 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. The majority of these projects do not have a funding source at this time but have been identified as City priorities. Capital Improvement Plan 2016 - 2020 General Government * This plan shows the 6-year plan for capital projects. 2016 2017 2018 2019 2020 2021 6-Year Total Priority Project Preliminary Adopted 1 0095 Mountain View Phase III Voted Bond Funding Sources Voted Bond 1,200,000 1,200,000 - Total 1,200,000 - - - 1,200,000 Expenditures - Design/Construction 1,100,000 1,100,000 Project Management 100,000 100,000 - Total 1,200,000 - - - 1,200,000 2 Mountain View CDBG Funding Sources CDBG 414,000 414,000 - Total 414,000 - - - - - - 414,000 Expenditures Design/Construction 414,000 414,000 Project Management - Total 414,000 - - - - 414,000 3 Library Funding Sources - - - Total - - - - - Expenditures - Design/Construction - Project Management - - Total - - - - - 11/4/2015 Capital Improvement Plan 2016 - 2020 Street * This plan shows the 6-year plan for capital projects. 2016 2016 2017 2018 2019 2020 2021 6-Year Total Priority Project Preliminary Adopted 1 1058 Howard Street Phase II Opening of Howard Street from Sims Way to Discovery Road and includes water, sewer and stormwater utility extensions Funding Sources - ROW Proceeds 20,000 20,000 WSDOT - STP funds 800,000 800,000 TIB 1,900,000 1,900,000 DOC (CERB)300,000 300,000 REET2 50,000 50,000 Street Transfers In - Total 3,070,000 - - - - 3,070,000 Expenditures - Right of Way 20,000 20,000 Design/Construction 2,850,000 2,850,000 Project Management 200,000 200,000 Total 3,070,000 - - - - 3,070,000 - 2 1102 Sims Logan to Hancock - Crossing Construction of a new sidewalk Funding Sources - WSDOT 95,000 95,000 REET 25,000 Unsecured Construction Funds 400,000 400,000 Total 120,000 - 400,000 - 520,000 Expenditures - Design 100,000 100,000 Construction 400,000 400,000 Project Management 20,000 20,000 Total 120,000 - 400,000 - 520,000 - 11/4/2015 Capital Improvement Plan 2016 - 2020 Street * This plan shows the 6-year plan for capital projects.2016 2016 2017 2018 2019 2020 2021 6-Year Total Priority Project Preliminary Adopted 3 1135 Sheridan Street - 14th to 19th Construction of sidewalks on both sides of Sheridan Street from 14th Street to 19th Street Funding Sources - SRTS - WSDOT - STP funds - REET2 10,000 10,000 Other Unsecured Funds - Total 10,000 - - - 10,000 Expenditures - Design/Construction - Project Management 10,000 10,000 10,000 10,000 - 4 Discovery Road I Sheridan to Howard Street Funding Sources - - Unsecured Grant 6,250,000 6,250,000 Other Unsecured Funds 1,428,000 1,428,000 Total - - - 7,678,000 7,678,000 Expenditures - ROW 200,000 200,000 Design 840,000 840,000 Construction 6,638,000 6,638,000 Total - - - 7,678,000 - - 7,678,000 - 11/4/2015 Capital Improvement Plan 2016 - 2020 Street * This plan shows the 6-year plan for capital projects.2016 2016 2017 2018 2019 2020 2021 6-Year Total Priority Project Preliminary Adopted 5 Washington Street Downtown Streetscape Funding Sources - - Unsecured Funds 350,000 2,000,000 2,350,000 Total - - - 350,000 2,000,000 2,350,000 Expenditures - Design 350,000 350,000 Construction 2,000,000 2,000,000 Total - - - 350,000 2,000,000 2,350,000 - 6 Sims Way Improvements II Funding Sources - - WSDOT - Unsecured 600,000 4,000,000 4,600,000 Other Unsecured Funds 150,000 1,000,000 1,150,000 Total - - - - 750,000 5,000,000 5,750,000 Expenditures - Design 750,000 750,000 Construction 5,000,000 5,000,000 Total - - - - 750,000 5,000,000 5,750,000 7 Sidewalk Project - ADA Funding Sources Unsecured 100,000 100,000 100,000 100,000 100,000 Total - 100,000 100,000 100,000 100,000 100,000 500,000 Expenditures - Construction 100,000 100,000 100,000 100,000 100,000 Project Management Total - 100,000 100,000 100,000 100,000 100,000 500,000 11/4/2015 Capital Improvement Plan 2016 - 2020 Water * This plan shows the 6-year plan for capital projects. 2016 2016 2017 2018 2019 2020 2021 6-Year Total Priority Project Preliminary Adopted 1 6161 LT2 Filtration Treatment Facility Required Federal Mandate Funding Sources PWTF 6,000,000 6,000,000 DWSRF 4,300,000 1,000,000 5,300,000 Internal Loan - Operating Transfer - Total 10,300,000 1,000,000 - - 11,300,000 Expenditures - Design/Construction 10,000,000 1,000,000 11,000,000 Project Management 300,000 300,000 - Total 10,300,000 1,000,000 - - - - 11,300,000 - 2 6017 5-MG Reservoir Infrastructure Condition Mandate Funding Sources - PWTF 4 2,000,000 2,000,000 DWSRF 5,100,000 5,100,000 Revenue Bond - Capital Surcharge - Operating Transfer 50,000 50,000 Total 7,150,000 - - 7,150,000 Expenditures - Design/Construction 7,000,000 7,000,000 Project Management 150,000 150,000 - Total 7,150,000 - - 7,150,000 11/4/2015 Capital Improvement Plan 2016 - 2020 Water * This plan shows the 6-year plan for capital projects.2016 2016 2017 2018 2019 2020 2021 6-Year Total Priority Project Preliminary Adopted - 3 6028 Howard Street Water Contributes to Economic Development Funding Sources - Water SDC 700,000 700,000 - - Total 700,000 - - - 700,000 Expenditures - Design/Construction 650,000 650,000 Project Management 50,000 50,000 - Total 700,000 - - - 700,000 - 4 Big Quil Diversion Funding Sources - OGWS 200,000 300,000 500,000 Total 200,000 300,000 - - - 500,000 Expenditures - Design/Construction 170,000 170,000 Project Management 30,000 30,000 Construction 300,000 300,000 Total 200,000 300,000 - - - 500,000 - 11/4/2015 Capital Improvement Plan 2016 - 2020 Water * This plan shows the 6-year plan for capital projects.2016 2016 2017 2018 2019 2020 2021 6-Year Total Priority Project Preliminary Adopted 5 Snow Creek OGWS Repairs Funding Sources - OGWS 70,000 70,000 - Total 70,000 - - - - - 70,000 Expenditures - Design/Construction 70,000 70,000 Project Management - - Total 70,000 - - - - - 70,000 - Ongoing 6000 Water General Funding Sources Water Capital Surcharge 140,000 160,000 160,000 160,000 160,000 160,000 940,000 Total 140,000 160,000 160,000 160,000 160,000 160,000 940,000 Expenditures - Design/Construction 100,000 140,000 140,000 140,000 140,000 140,000 800,000 Project Management 20,000 20,000 20,000 20,000 20,000 20,000 120,000 - Total 120,000 160,000 160,000 160,000 160,000 160,000 920,000 - 11/4/2015 Capital Improvement Plan 2016 - 2020 Sewer * This plan shows the 6-year plan for capital projects. 2016 2016 2017 2018 2019 2020 2021 6-Year Total Priority Project Preliminary Adopted 1 7038 Howard Street Contributes to Economic Development - Funding Sources - Sewer SDC 500,000 500,000 Total 500,000 - - - - - 500,000 Expenditures - Design/Construction 450,000 450,000 Project Management 50,000 50,000 - Total 500,000 - - - - - 500,000 - 2 7001 Collection System Improvements Funding Sources Sewer Capital Surcharge 140,000 150,000 150,000 150,000 150,000 740,000 Total 140,000 150,000 150,000 150,000 150,000 - 740,000 Expenditures - Design/Construction 100,000 100,000 100,000 100,000 100,000 500,000 Project Management 20,000 20,000 20,000 20,000 20,000 100,000 - Total 120,000 120,000 120,000 120,000 120,000 - 600,000 - 3 7018 South West Sewer Pump Station Contributes to Economic Development - - Funding Sources - Unsecured - Loans, Grants, LID 3,970,000 3,970,000 Sewer SDC 360,000 360,000 Total - - - 4,330,000 - - 4,330,000 Expenditures - Design/Construction 4,000,000 4,000,000 Project Management 330,000 330,000 - Total - - - 4,330,000 - - 4,330,000 11/4/2015 Capital Improvement Plan 2016 - 2020 Sewer * This plan shows the 6-year plan for capital projects.2016 2016 2017 2018 2019 2020 2021 6-Year Total Priority Project Preliminary Adopted - 4 7026 Gaines Street Pump Station Infrastructure Condition Mandate (Vulnerability)- Funding Sources - Unsecured - FEMA - potential funding source 465,000 465,000 Total - - - - 465,000 - 465,000 Expenditures - Design/Construction 380,000 380,000 Project Management 85,000 85,000 - Total - - - - 465,000 - 465,000 - 5 7029 Outfall Replacement Infrastructure Condition - Funding Sources - Unfunded 675,000 4,050,000 4,725,000 Total - - - - 675,000 4,050,000 4,725,000 Expenditures - Design 300,000 400,000 100,000 800,000 Construction 3,700,000 3,700,000 Project Management 350,000 350,000 - Total - 300,000 400,000 100,000 4,050,000 - 4,850,000 - 6 7036 Cliff Street Sewer Desirable Investment in System - Funding Sources - Potential LID 285,000 285,000 Capital Surcharge 20,000 120,000 140,000 Total - - - - 20,000 405,000 425,000 Expenditures - Design/Construction 370,000 370,000 Project Management 20,000 35,000 55,000 - Total - - - - 20,000 405,000 425,000 11/4/2015 Capital Improvement Plan 2016 - 2020 Sewer * This plan shows the 6-year plan for capital projects.2016 2016 2017 2018 2019 2020 2021 6-Year Total Priority Project Preliminary Adopted - 7 7014 Infiltration/Inflow Removal Desirable Investment in System - Funding Sources - Unfunded 260,000 260,000 Total - - - - 260,000 - 260,000 Expenditures - Design/Construction 200,000 200,000 Project Management 40,000 40,000 - Total - - - - 240,000 - 240,000 - 8 7004 Wastewater Master Plan/WWTP Funding Sources - Capital Surcharge 130,000 130,000 Total - - - - - 130,000 130,000 Expenditures - Design/Construction 100,000 100,000 Project Management 30,000 30,000 - Total - - - - - 130,000 130,000 11/4/2015 Capital Improvement Plan 2016 - 2020 Storm * This plan shows the 6-year plan for capital projects. 2016 2016 2017 2018 2019 2020 2021 6-Year Total Priority Project Preliminary Adopted 1 8001 Stormwater Master Plan Critical Planning document Funding Sources Stormwater fund 40,000 40,000 Total 40,000 - - - 40,000 Expenditures - Plan Preparation 20,000 20,000 Project Management 20,000 20,000 - Total 40,000 - - - 40,000 - 2 8038 Howard Street - Funding Sources - CERB Loan 50,000 Stormwater fund 500,000 500,000 Total 550,000 - - - 550,000 Expenditures - Design/Construction 500,000 500,000 Project Management 50,000 50,000 - Total 550,000 - - - 550,000 3 8028 CERB Regional Storm - Funding Sources - CERB Loan 700,000 Stormwater fund 50,000 50,000 Total 750,000 - - - 750,000 Expenditures - Design/Construction 700,000 700,000 Project Management 50,000 50,000 - Total 750,000 - - - 750,000 - 11/4/2015 Capital Improvement Plan 2016 - 2020 Storm * This plan shows the 6-year plan for capital projects.2016 2016 2017 2018 2019 2020 2021 6-Year Total Priority Project Preliminary Adopted 11/4/2015 Capital Improvement Plan 2016 - 2020 * This plan shows the 6-year plan for capital projects. 2016 2017 2018 2019 2020 2021 6-Year Total General Government Funding Sources REET Transfer - CDBG 414,000 - - - - - 414,000 Voted Bond 1,200,000 - - - - - 1,200,000 - Total 1,614,000 - - - - - 1,614,000 Expenditures - Design/Construction 1,514,000 - - - - - 1,514,000 Project Management 100,000 - - - - - 100,000 - Total 1,614,000 - - - - - 1,614,000 Street - Funding Sources - Street Transfer - - - - - - - REET 85,000 - - - - - 85,000 ROW Proceeds 20,000 - - - - - 20,000 WSDOT - STP funds 895,000 100,000 100,000 100,000 700,000 4,100,000 5,995,000 DOC 300,000 - - - - - 300,000 TIB 1,900,000 - - 6,250,000 - - 8,150,000 Other Unsecured Funding - - 400,000 1,778,000 2,150,000 1,000,000 5,328,000 Total 3,200,000 100,000 500,000 8,128,000 2,850,000 5,100,000 19,878,000 - Expenditures - Right of Way 20,000 - - 200,000 - - 220,000 Design/Construction 2,950,000 - - 7,828,000 2,750,000 5,000,000 18,528,000 Construction 100,000 500,000 100,000 100,000 100,000 900,000 Project Management 230,000 - - - - - 230,000 3,200,000 100,000 500,000 8,128,000 2,850,000 5,100,000 19,878,000 Water Funding Sources Capital Surcharge 140,000 160,000 160,000 160,000 160,000 160,000 940,000 PWTF 8,000,000 - - - - - 8,000,000 DWSRF 9,400,000 1,000,000 - - - - 10,400,000 Water Transfer Fund 50,000 - - - - - 50,000 OGWS 270,000 300,000 - - - - 570,000 Water Transfer Fund SDC 700,000 - - - - - 700,000 Revenue Bond - - - - - - - Total 18,560,000 1,460,000 160,000 160,000 160,000 160,000 20,660,000 - Expenditures - Design/Construction 17,990,000 1,140,000 140,000 140,000 140,000 140,000 19,690,000 Construction 300,000 - - - - 300,000 Project Management 550,000 20,000 20,000 20,000 20,000 20,000 650,000 - Total 18,540,000 1,460,000 160,000 160,000 160,000 160,000 20,640,000 - Sewer - Funding Sources - Capital Surcharge 140,000 150,000 150,000 150,000 170,000 250,000 1,010,000 Sewer Transfer SDC 500,000 - - 360,000 - - 860,000 Unsecured Funds - - - 3,970,000 1,400,000 4,050,000 9,420,000 LID - - - - - 285,000 285,000 Total 640,000 150,000 150,000 4,480,000 1,570,000 4,585,000 11,575,000 - Expenditures - Design/Construction 550,000 400,000 500,000 4,200,000 680,000 470,000 6,800,000 Construction - - - 3,700,000 - 3,700,000 Project Management 70,000 20,000 20,000 350,000 515,000 65,000 1,040,000 - Total 620,000 420,000 520,000 4,550,000 4,895,000 535,000 11,540,000 Storm - Funding Sources - DOC (CERB)750,000 - - - - - 750,000 Storm Fund 590,000 - - - - - 590,000 Total 1,340,000 - - - - - 1,340,000 Expenditures - Design/Construction 1,220,000 - - - - - 1,220,000 Project Management 120,000 - - - - - 120,000 1,340,000 - - - - - 1,340,000 11/4/2015 Si x Ye a r Tr a n s p o r t a t i o n Im p r o v e m e n t Pr o g r a m (2 0 1 6 ‐ 20 2 1 ) County NameJefferson County Ag e n c y : Po r t  To w n s e n d MPO/RTPO:NON/PEN Co .  No . : 16 Ci t y  No . : 10 0 5 Fu n d  So u r c e  In f o r m a t i o n E x p e n d i t u r e  Schedule  Functional Class Priority Number Pr o j e c t Project Length Phase Phase Start Year Funding Status Fe d e r a l   Fu n d   Co d e  Fe d e r a l   Fu n d s   St a t e  Fu n d   Co d e  St a t e  Fu n d s    Lo c a l  Fu n d s   1s t 2 n d 3 r d 4 t h 5 t h 6 t h Environment Type RW Required 16 1 Ho w a r d  St r e e t  Ex t e n s i o n  I 0. 4 4 CN   20 1 5 S S T P 4 0 0 , 0 0 0            TI B 1 , 5 0 0 , 0 0 0                1, 3 0 0 , 0 0 0                  3, 2 0 0 , 0 0 0        CEY fr o m :  Si m s  Wa y  SR  20        to :  Di s c o v e r y  Rd Ne w  st r e e t  ex t e n s i o n ;  in t e r s e c t i o n  im p r o v e m e n t  at  Dis c o v e r y   Ro a d ;  sid e w a l k s ;  dr a i n a g e ;  bi k e  la n e s ;  st o r m w a t e r 16 2 Di s c o v e r y  Ro a d  I 0. 7 4 P E   20 1 8 P O T H E R 7 7 0 , 0 0 0                      770,000   CEN fr o m :  Ho w a r d  St r e e t                to :  Sh e r i d a n  St r e e t C N   20 1 9 P O T H E R 7 , 5 8 0 , 0 0 0              7,580,000 Re b u i l d  ro a d w a y ,  sid e w a l k s ,  dr a i n a g e ,  sh o u l d e r  im p r o v e m e n t s ,   bi k e  la n e s 14 3 Wa s h i n g t o n  St r e e t   0. 3 0 P E   20 1 8 P 3 5 0 , 0 0 0                    350,000     CEN fr o m :  Mo n r o e  St r e e t          to :  Ta y l o r  St r e e t C N   20 1 9 P 2 , 0 0 0 , 0 0 0              2,000,000       St r e e t s c a p e  im p r o v e m e n t s ;  ne w  cu r b ,  gu t t e r ,  pa v e m e n t ,   si d e w a l k  re pair  an d  re pla c e m e n t 14 4 Si m s  Wa y  Im p r o v e m e n t s  II I 1. 6 0 P E   20 1 7 P W S D O T 6 0 0 , 0 0 0                      600,000   CEN fr o m :  Sh e r i d a n  St r e e t    to :  SR  20  Fe r r y  Te r m i n a l C N   20 1 8 P W S D O T 6 , 0 0 0 , 0 0 0              6,000,000 Tu r n  la n e s ,  sh o u l d e r  im p r o v e m e n t s ,  in t e r s e c t i o n   im p r o v e m e n t s ,  bik e  la n e s ,  tr a n s i t  pu l l o u t s ,  si d e w a l k s ,   mi t i gat i o n  of  fe r r y tr a f f i c  im pac t s 14 5 Si m s  Wa y  Im p r o v e m e n t s  II 0. 2 0 P E   20 1 8 P W S D O T 6 0 0 , 0 0 0                      600,000     CEN fr o m :  Lo g a n  St r e e t              to :  Sh e r i d a n  St r e e t C N   20 1 9 P W S D O T 5 , 0 0 0 , 0 0 0              5,000,000       In t e r s e c t i o n  im p r o v e m e n t s ;  sh o u l d e r  im p r o v e m e n t s ;  dr a i n a g e ;   tr a n s i t  pu l l o u t s ;  si d e w a l k s ;  pe d e s t r i a n  cr o s s i n g s ;  st o r m w a t e r   tr e a t m e n t 14 6 Si m s  Wa y  (S R  20 )  In t e r s e c t i o n  Im p r o v e m e n t s 0. 1 0 A L L 2 0 2 0 P 2 , 0 0 0 , 0 0 0              2,000,000         CEN fr o m :  Ke a r n e y  St r e e t                  to :  Wa s h i n g t o n  St r e e t In t e r s e c t i o n  im p r o v e m e n t s 14 7 Wa t e r  St r e e t  St r e e t s c a p e  ‐   Ph a s e  II I 0. 3 4 A L L 2 0 1 8 P 4 , 0 0 0 , 0 0 0              4,000,000CEN fr o m :  Ma d i s o n  St r e e t                to :  SR  20  Fe r r y  Te r m i n a l St r e e t s c a p e  im p r o v e m e n t s  an d  un d e r g r o u n d  ut i l i t i e s 16 8 Di s c o v e r y  Ro a d  II 0. 7 4 P E   20 2 0 P O T H E R 3 0 0 , 0 0 0                      20 0 , 0 0 0                    500,000          CEN fr o m :  Ci t y  Lim i t s                          to :  Ho w a r d  St r e e t C N   20 2 0 P O T H E R 2 , 2 0 0 , 0 0 0              30 0 , 0 0 0                    2,500,000          Re b u i l d  ro a d w a y ,  bik e  la n e s ,  sid e w a l k s ,  pa t h w a y ,  tr a n s i t   pu l l o u t s ,  dr a i n a g e ,  in t e r s e c t i o n  im p r o v e m e n t s 16 9 Sa n  Ju a n  Im p r o v e m e n t s  II 0. 7 5 A L L 2 0 2 0 P 1 , 7 0 0 , 0 0 0              1,700,000         CEN fr o m :  Lo p e z  & Sa n  Ju a n   to :  49 t h  & Ja c k m a n Gr i n d  an d  in s t a l l  ne w  ro a d  su r f a c e .  Re p l a c e  ut i l i t y  lin e s .   Sid e w a l k  on  on e  si d e  on l y. 16 1 0 Ha s t i n g s  Av e n u e  Im p r o v e m e n t s 1. 6 0 A L L 2 0 2 0 P 3 , 7 2 5 , 0 0 0              3,725,000         CEN fr o m :  Di s c o v e r y  Ro a d              to :  Ci t y  Lim i t s Sh o u l d e r  wid e n i n g ,  bik e  la n e s ,  pa v e m e n t  ov e r l a y ,  dr a i n a g e   im pro v e m e n t s 16 1 1 La w r e n c e  St r e e t  Im p r o v e m e n t s 0. 5 0 A L L 2 0 2 0 P 1 , 0 0 0 , 0 0 0              1,000,000         CEN fr o m :  Ke a r n e y  St r e e t            to :  Ha r r i s o n  St r e e t Gr i n d ,  ba s e  up g r a d e ,  re p a v e ,  sid e w a l k s ,  sh o u l d e r   im p r o v e m e n t s 16 1 2 Ja c k s o n  / Wa l n u t  Im p r o v e m e n t s 0. 4 5 A L L 2 0 2 0 P 5 0 0 , 0 0 0                    500,000            CEN fr o m :  Re e d  St r e e t                              to :  W St r e e t Sh o u l d e r  im p r o v e m e n t s ,  ov e r l a y ,  dr a i n a g e  im p r o v e m e n t s ,   si d e w a l k s 16 1 3 Ho w a r d  St r e e t  / Ra i n i e r  St r e e t  Ex t e n s i o n  II 0. 6 0 P E   20 1 9 P O T H E R 2 0 0 , 0 0 0                      50 0 , 0 0 0                    700,000          CEN fr o m :  Di s c o v e r y  Ro a d          to :  20 t h  St r e e t C N   20 2 0 P O T H E R 2 , 0 0 0 , 0 0 0              4, 0 0 0 , 0 0 0              6,000,000          Ne w  st r e e t  ex t e n s i o n 14 1 4 Mi l l  Ro a d  In t e r s e c t i o n 0. 0 0 A L L 2 0 2 0 P W S D O T 1 0 , 0 0 0 , 0 0 0          10,000,000      CEY fr o m :  SR  20                                                    to :  Di s c o v e r y  Ro a d In t e r s e c t i o n  im p r o v e m e n t s 16 1 5 Adm i r a l t y  Av e n u e  Im p r o v e m e n t s 0. 1 7 A L L 2 0 2 0 P 7 0 0 , 0 0 0                    700,000            CEN fr o m :  Sa n  Ju a n  Av e n u e      to :  Fo r t  Wo r d e n  St a t e  Pa r k Sh o u l d e r  im p r o v e m e n t s ,  si d e w a l k ,  bi k e  la n e s ,  dr a i n a g e 16 1 6 Mo n r o e  St r e e t  Im p r o v e m e n t s 0. 2 2 A L L 2 0 2 0 P 1 , 0 0 0 , 0 0 0              1,000,000         CEN fr o m :  Wa s h i n g t o n  St r e e t              to :  La w r e n c e  St r e e t Ad d r e s s  ro a d  se t t l e m e n t ,  re ‐do  su b g r a d e ,  re p a v e 16 1 7 Mc P h e r s o n  St r e e t  Im p r o v e m e n t s 0. 5 7 A L L 2 0 2 0 P 1 , 7 8 0 , 0 0 0              1,780,000         CEN fr o m :  Si m s  Wa y  SR  20              to :  Di s c o v e r y  Ro a d Ad d  si d e w a l k s ,  bik e  la n e s 16 1 8 Bl a i n e  St r e e t  Im p r o v e m e n t s 0. 5 0 A L L 2 0 2 0 P 5 0 0 , 0 0 0                    500,000            CEN fr o m :  Wa l k e r  St r e e t                     to :  Ty l e r  St r e e t Sid e w a l k ,  sh o u l d e r  im p r o v e m e n t s ,  dr a i n a g e ,  cu r b  an d  gu t t e r 16 1 9 Wa l k e r  St r e e t  Im p r o v e m e n t s  II I 0. 1 0 A L L 2 0 2 0 P 5 0 0 , 0 0 0                    500,000            CEN fr o m :  Wa s h i n g t o n  St              to :  La w r e n c e  St Sid e w a l k s ,  dr a i n a g e ,  re p a v e 00 2 0 No n ‐Mo t o r i z e d  Mu l t i  Mo d a l  Lo o p  Tr a i l 1. 9 4 A L L 2 0 2 0 P S T P  (E ) 1 5 0 , 0 0 0        OT H E R 1 5 0 , 0 0 0                      20 0 , 0 0 0                    500,000            CEN fr o m :  Ke a r n e y  St r e e t          to :  Fo r t  Wo r d e n  St a t e  Pa r k Ea s t  po r t i o n  of  tr a i l  as  id e n t i f i e d  in  No n ‐Mo t o r i z e d   Tr a n s por t a t i o n  Pla n 19 2 1 10 t h  St r e e t 0. 3 3 A L L 2 0 2 0 P 6 0 0 , 0 0 0                    600,000            CEN fr o m :  SR  20                            to :  Sh e r i d a n Sid e w a l k s ,  bi k e  la n e s ,  dr a i n a g e ,  sh o u l d e r s 17 2 2 9t h  St r e e t 0. 4 0 A L L 2 0 2 0 P 7 0 0 , 0 0 0                    700,000            CEN fr o m :  Mc P h e r s o n                  to :  Sh e r i d a n Sid e w a l k s ,  bi k e  la n e s 16 2 3 Ch e r r y  / Re d w o o d  Im p r o v e m e n t s 0. 8 0 A L L 2 0 2 0 P 1 , 0 0 0 , 0 0 0              1,000,000         CEN fr o m :  F St r e e t                                              to :  W St r e e t Sh o u l d e r  im p r o v e m e n t s ,  ov e r l a y ,  dr a i n a g e  im p r o v e m e n t s 16 2 4 Di s c o v e r y  Ro a d  Im p r o v e m e n t s  II I 0. 7 0 P E   20 2 0 P T I B 3 5 0 , 0 0 0                      50 , 0 0 0                        400,000            CEN fr o m :  Ha s t i n g s  Av e n u e        to :  19 t h  St r e e t C N   20 2 0 P O T H E R 1 , 6 0 0 , 0 0 0              1,600,000          Re b u i l d  ro a d w a y ,  sh o u l d e r  im p r o v e m e n t s ,  bi k e  la n e s ,   si d e w a l k s ,  dr a i n a g e ,  in t e r s e c t i o n  im p r o v e m e n t s 16 2 5 49 t h  St r e e t  / Co o k  Av e  Im p r o v e m e n t s 2. 0 0 A L L 2 0 2 0 P 1 , 2 0 0 , 0 0 0              1,200,000         CEN fr o m :  Ja c k m a n  Av e n u e        to :  Ci t y  Li m i t s Sh o u l d e r  wid e n i n g ,  dr a i n a g e  im p r o v e m e n t s ,  pa v e m e n t  ov e r l a y ,   bi k e  an d  pe d e s t r i a n  ac c o m m o d a t i o n s 16 2 6 W St r e e t  Im p r o v e m e n t s 0. 7 0 A L L 2 0 2 0 P 8 0 0 , 0 0 0                    800,000            CEN fr o m :  Wa l n u t  St r e e t                        to :  Ad m i r a l t y  Av e n u e 16 2 7 La w r e n c e AL L 2 0 2 0 P 5 0 0 , 0 0 0                    500,000            CEN fr o m :  Mo n r o e                                              to :  Ha r r i s o n Ro a d  re b u i l d 16 2 8 Wa s h i n g t o n AL L 2 0 2 0 P 5 0 0 , 0 0 0                    500,000            CEN fr o m :  Ha r r i s o n                                            to :  Pi e r c e Ro a d  re b u i l d 16 2 9 Mo n r o e AL L 2 0 2 0 P 5 0 0 , 0 0 0                    500,000            CEN fr o m :  Ro o s e v e l t                                      to :  Re e d Ro a d  re b u i l d Sh o u l d e r  wid e n i n g ,  ov e r l a y ,  dr a i n a g e  im p r o v e m e n t s ,  sid e w a l k s 6/1/2015   CITY OF PORT TOWNSEND, WASHINGTON STAFFING AND COMPENSATION The City of Port Townsend employs over 100 individuals. City employees are made up of four groups:  General Government Bargaining Unit - employees who are members of the Local Union No. 589 of the International Brotherhood of Teamsters  Police Department Bargaining Unit - 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  Part-time and seasonal employees 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 contractual agreements. 2016 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 annual inflationary adjustments to salaries for this group of employees. The proposed 2016 budget was prepared by reviewing each employee’s position and seniority as compared to the wage charts. The cost of living adjustments are tied to 100% of the change in the Consumer Price Index for Seattle-Tacoma-Bremerton (CPI-U) from June to June of the previous year. For 2016, this increase is 1.6%. Full time employees receive a full benefit package that includes health, life, dental and retirement benefits. Employees contribute 10% of the total cost of these benefit costs for themselves and any covered dependents. The General Government Agreement expires December 31, 2015. A new agreement is currently being negotiated but will not be completed and approved prior to the adoption of the 2016 budget. 2016 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 renewed January 1, 2015, for a three-year term. For 2016, the cost of living adjustments are tied to 100% of the change in the Consumer Price Index for Seattle-Tacoma-Bremerton (CPI-U) from June to June of the previous year, or a minimum of 2%, whichever is greater, not to exceed 4%. The 2016 cost of living adjustment is 2%. Full-time employees receive a full benefit package that includes health, life, dental and retirement benefits. Employees contribute 10% of the total cost of these benefit costs for themselves and any covered dependents. Page 1 of 8   2016 Budget Assumptions for Non-represented employees The non-represented employee group is made up of management and professional level staff, library staff, and confidential and administrative staff. This group has no formal contractual 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. Full time employees receive a full benefit package that includes health, life, dental and retirement benefits. Employees contribute 15% of the total cost of these benefits for themselves and any covered dependents. In 2015, after extensive research and review, a classification scale and compensation policy for non-represented employees was approved by the City Council to formalize wages and establish a predictable compensation system. The 2016 budget includes a cost of living adjustment for non-represented employees of 1.6% to provide equity with bargaining unit employees. A compensation policy that addresses wage scales and pay adjustments for non- represented employees was adopted in October 2015. A copy of this policy is included in Appendix A of this section. City Council Strategic Plan – Recruiting Staff, Succession Planning and Best Practices 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. In 2015, the emphasis was geared toward completing the non-bargaining employee classification range and policy, continuing recruitment for vacant positions, and implementing best practices. With the recognition that many senior staff positions were due to become vacant due to retirements and resignations, several key hires were made in 2014. In 2015, emphasis has been placed on developing and implementing systems that will lead to recruitment, training, and staff development. Recruitment and hiring continued to be a priority in 2015. Positions that have been filled or are in progress include Planning Director, Library Director, Aquatics Program Coordinator, Library Associate, Library Assistant, Civil Engineer, Operations Manager, Public Works Inspector, Fleet and Facilities Crew Chief, Prosecuting Attorney, Deputy Clerk/Legal Assistant, Project and Construction Manager, and ongoing Pool and Police positions. Civil Service tests to establish Police Officer hiring lists were ongoing, with three officers hired as of November. Other key goals for Human Resources that were partially or fully accomplished in 2015 and which reflect succession planning and best practices goals included:  Completion of non-bargaining employee salary and compensation study and policy;  Negotiation of General Government contract including review of job descriptions, benefits and classifications for bargaining unit employees;  Standardization of City job descriptions and review for accuracy (ongoing); Page 2 of 8    Establishment of new employee orientation process;  Identify and provide mandatory trainings and staff development trainings for employees (including development of a tracking system within the current software program);  Training sessions with managers to discuss personnel policies, bargaining unit agreements and management practices;  Development of a city-wide performance evaluation assessment (ongoing). Page 3 of 8   Page 4 of 8   APPENDIX A                            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. 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 Page 5 of 8   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:  Close geographic proximity  Similarity with regard to the nature of the services provided  Similarity in employer size/population size  Similarity in socio-economic makeup of the population  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:  Number of years of service in the same or comparable position  Number of years of service with the City  Number of years of advanced education / degrees held  Level of professional certifications  On the job accomplishments 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 pay 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 at Step 3. d. Market conditions and specialized city job requirements may require that employees are compensated above Step 3. 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. Page 6 of 8   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 determined 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.   Page 7 of 8 November 30, 2015 Ci t y o f P o r t T o w n s e n d O r g a n i z a t i o n a l O v e r v i e w Re g u l a t o r y Ad v i s o r y B o a r d s Citizen Advisory Boards Cit y C o u n c i l 7 S e a t s Ge n e r a l S e r v i c e s Fin a n c e a n d B u d g e t Co m m u n i t y D e v & La n d U s e In f o r m a t i o n Te c h n o l o g y Ci t y M a n a g e r Da v i d T i m m o n s Cit y C l e r k Jo a n n a S a n d e r s Cit y A t t o r n e y St e v e G r o s s Pro s e c u t i n g At t o r n e y Fi n a n c e a n d A d m i n i s t r a t i o n Fin a n c e / A d m i n S e r v i c e s D i r e c t o r No r a M i t c h e l l Pu b l i c S a f e t y Pu b l i c S a f e t y D i r e c t o r In t e r i m P o l i c e C h i e f M i c h a e l E v a n s De v e l o p m e n t S e r v i c e s Pla n n i n g D i r e c t o r La n c e B a i l e y Public LibraryLibrary DirectorMelody Eisler Pu b l i c W o r k s Pu b l i c W o r k s D i r e c t o r Ke n C l o w So l i d W a s t e (C o n t r a c t ) Op e r a t i o n s Da v e Z e l l a r En g i n e e r i n g Da v i d P e t e r s o n Lo n g R a n g e Pla n n i n g Pe r m i t t i n g La n d U s e De v e l o p m e n t Fi n a n c e M a n a g e r Sh e i l a D a n i e l s o n IT Ma r k P e i l Hu m a n R e s o u r c e s P a m K o l a c y Po l i c e O p e r a t i o n s Youth Services Kit Ward-Crixell IT and Reference Keith Darrock Sa f e t y Co m m i t t e e We l l n e s s Co m m i t t e e Municipal CourtContract Fire/EMSContract Jail Contract Dispatch Contract Emergency MgmntContract Pla n n i n g Co m m i s s i o n LT A C Civ i l S e r v i c e Co m m i s s i o n HP C Library Advisory Board Parks and Trees NMTAB Arts Commission Fa c i l i t i e s / P a r k s Ale x W i s n i e w s k i Wa t e r T r e a t m e n t Ia n J a b l o n s k i Wa s t e w a t e r Tr e a t m e n t Jo h n M e r c h a n t Ca p i t a l P r o j e c t s Wa t e r Tr e a t m e n t Wa t e r Re s o u r c e s Wa t e r D i s t r i b Bio s o l i d s WW T P St r e e t s a n d St o r m w a t e r WW C o l l e c t i o n Fl e e t Ci t i z e n s Page 8 of 8 2016 Budget Analysis Table of Contents Budget Analysis Data Description Summary of Changes to Proposed 2016 Line Item Detail (Nov. 4th to Nov. 30th) Summary of Changes to Budget Analysis – Supplemental Budget Changes (Nov. 4th to Nov. 30th) Summary of Changes to the Budget Analysis (Nov. 2nd to Nov. 4th) 2016 Budget Analysis General Fund ........................................................................................................ 1 Mayor & Council ............................................................................................... 4 City Manager .................................................................................................... 6 City Attorney ..................................................................................................... 8 Grant Administration ....................................................................................... 10 Human Resources .......................................................................................... 12 Planning ......................................................................................................... 14 DSD ................................................................................................................ 16 Finance Dept. ................................................................................................. 19 Police Admin. .................................................................................................. 21 Police Operations ........................................................................................... 24 Police Training ................................................................................................ 28 City Clerk ........................................................................................................ 29 City Facilities .................................................................................................. 31 Contracts ........................................................................................................ 33 P.E.G. Access Studio ..................................................................................... 36 Fund Equity & Transactions............................................................................ 38 Drug Enforcement .............................................................................................. 40 Contingency ....................................................................................................... 43 Street .................................................................................................................. 45 Library ................................................................................................................. 50 Real Estate Excise Tax ...................................................................................... 55 PW Admin ........................................................................................................... 57 Lodging Tax........................................................................................................ 63 Fire and EMS ...................................................................................................... 67 Affordable Housing ............................................................................................ 71 Community Dev. Block Grants ......................................................................... 73 System Dev Charges ......................................................................................... 77 Community Services ......................................................................................... 81 G.O. Debt Service ............................................................................................... 94 General CIP Projects ......................................................................................... 97 Street Vacation Proceeds ................................................................................ 105 CIP Street .......................................................................................................... 107 2008 GO Bond Proceeds ................................................................................. 115 2010 GO Bond Proceeds ................................................................................. 117 2015 GO Bond Proceeds ................................................................................. 119 Water Sewer Fund ............................................................................................ 126 Storm Fund ....................................................................................................... 143 Water Sewer CIP .............................................................................................. 149 1956 Trans Line ................................................................................................ 157 1978 Water Revenue Bond .............................................................................. 160 Water Capital Debt Reserve ............................................................................ 168 Equipment Rental ............................................................................................ 170 Engineering Services ...................................................................................... 177 Firemen’s Pension ........................................................................................... 186 Golf Course ...................................................................................................... 197 CITY OF PORT TOWNSEND, WASHINGTON BUDGET ANALYSIS DATA DESCRIPTION For 2016, 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: 2013 Actual – Audited financial results for fiscal year 2013. 2014 Actual – Audited financial results for fiscal year 2014. 2015 Adopted – Currently adopted 2015 budget data from the Budget approved on December 1, 2014. 2015 Estimated – Current projected revenues and expenses for fiscal year 2015. This data represents the proposed Supplemental Budget for 2015. 2016 Requested – Budget requests from department heads represent the 2016 requested budget. Data included additional requests for services, equipment, and staff, as well as, preliminary wage and benefit increase estimates. 2016 Proposed – City Manager’s Proposed Budget for 2016 as of November 4, 2015. 2016 Revised – Revised City Manager’s Proposed Budget as of December 7, 2015 to include changes to Supplemental 2015 forecast and Proposed Budget 2016 outlined in summary of changes schedules. 2016 Adopted – SU M M A R Y O F C H A N G E S T O P R O P O S E D 2 0 1 6 B U D G E T L I N E I T E M D E T A I L BU D G E T L I N E I T E M C H A N G E S - N O V E M B E R 4 t h V E R S I O N v s . N O V E M B E R 3 0 t h V E R S I O N Re f Fu n d D e s c r i p t i o n C a t e g o r y A c c o u n t 1 1 . 4 . 1 5 1 1 . 3 0 . 1 5 D i f f Notes 01 0 - 0 0 0 Ge n e r a l F u n d P r o p e r t y T a x e s R e v e n u e 0 1 0 - 0 0 0 - 3 1 1 - 1 0 0 - 0 0 77 4 , 7 5 6 7 7 0 , 3 2 9 ( 4 , 4 2 7 ) U p d a t e d P r o p e r t y T a x I n f o r m a t i o n 01 0 - 0 0 0 Ge n e r a l F u n d L o c a l S a l e s T a x I n t e r e s t R e v e n u e 0 1 0 - 0 0 0 - 3 6 1 - 4 0 0 - 0 0 70 0 2 , 0 0 0 1 , 3 0 0 U p d a t e d b a s e d o n 2 0 1 5 Y T D A c t u a l s 01 0 - 0 0 0 Ge n e r a l F u n d F a c i l i t y R e n t a l s - l o n g T e r m R e v e n u e 0 1 0 - 0 0 0 - 3 6 2 - 5 0 0 - 0 0 26 , 0 0 0 5 1 , 0 0 0 2 5 , 0 0 0 N e w l e a s e f o r V e r i z o n W i r e l e s s 01 0 - 0 1 2 Ci t y M a n a g e r O p e r a t i n g R e n t a l s / L e a s e s E x p e n s e 0 1 0 - 0 1 2 - 5 1 3 - 1 0 0 - 4 5 - ( 3 , 6 0 0 ) ( 3 , 6 0 0 ) M i s s e d b u d g e t l i n e i n P r o p o s e d B u d g e t 01 0 - 0 8 0 Ci t y C l e r k M i s c . R e v e n u e R e v e n u e 0 1 0 - 0 8 0 - 3 6 9 - 9 0 0 - 0 0 - 5 , 0 0 0 5 , 0 0 0 F e e s c o l l e c t e d i n D S D f o r R e c o r d s 01 0 - 2 0 0 Fu n d & E q u i t y T r a n s f e r s T r a n s f e r O u t - C o m m S v s E x p e n s e 0 1 0 - 2 0 0 - 5 9 7 - 7 9 0 - 0 0 (8 1 0 , 0 0 0 ) ( 8 1 5 , 0 0 0 ) ( 5 , 0 0 0 ) I n c r e a s e T r a n s f e r t o C o m m S v s F u n d t o c o v e r E x p Ne t I m p a c t t o G e n e r a l F u n d ( 8 , 5 4 4 ) 9 , 7 2 9 1 8 , 2 7 3 P o s i t i v e F u n d B a l a n c e C h a n g e 11 0 - 0 0 0 St r e e t s G a r b a g e & R e c y c l e B i n s R e v e n u e 1 1 0 - 0 0 0 - 3 4 3 - 8 9 0 - 0 0 10 , 0 0 0 5 , 0 0 0 ( 5 , 0 0 0 ) D M D i s p o s a l t o p u r c h a s e B i n s 11 0 - 1 1 1 St r e e t s S a l a r i e s & w a g e s E x p e n s e 1 1 0 - 1 1 1 - 5 4 2 - 9 0 0 - 1 1 (1 4 1 , 9 7 1 ) ( 1 3 5 , 4 1 6 ) 6 , 5 5 5 C h a n g e i n A l l o c a t i o n o f P W O p e r . M g r . - t o E R R 11 0 - 1 1 1 St r e e t s S o c i a l S e c u r i t y E x p e n s e 1 1 0 - 1 1 1 - 5 4 2 - 9 0 0 - 2 1 (1 0 , 8 0 2 ) ( 1 0 , 3 0 0 ) 5 0 2 C h a n g e i n A l l o c a t i o n o f P W O p e r . M g r . - t o E R R 11 0 - 1 1 1 St r e e t s R e t i r e m e n t E x p e n s e 1 1 0 - 1 1 1 - 5 4 2 - 9 0 0 - 2 2 (1 5 , 7 8 6 ) ( 1 5 , 0 5 3 ) 7 3 3 C h a n g e i n A l l o c a t i o n o f P W O p e r . M g r . - t o E R R 11 0 - 1 1 1 St r e e t s M e d i c a l I n s u r a n c e E x p e n s e 1 1 0 - 1 1 1 - 5 4 2 - 9 0 0 - 2 3 (3 4 , 0 6 0 ) ( 3 3 , 1 2 7 ) 9 3 3 C h a n g e i n A l l o c a t i o n o f P W O p e r . M g r . - t o E R R 11 0 - 1 1 1 St r e e t s I n d u s t r i a l I n s u r a n c e E x p e n s e 1 1 0 - 1 1 1 - 5 4 2 - 9 0 0 - 2 4 (5 , 4 6 9 ) ( 5 , 2 4 3 ) 2 2 6 C h a n g e i n A l l o c a t i o n o f P W O p e r . M g r . - t o E R R 11 0 - 1 1 1 St r e e t s L i f e / A D & D / L T D E x p e n s e 1 1 0 - 1 1 1 - 5 4 2 - 9 0 0 - 2 7 (4 4 ) ( 3 3 ) 1 1 C h a n g e i n A l l o c a t i o n o f P W O p e r . M g r . - t o E R R 11 0 - 1 1 1 St r e e t s M i s c e l l a n e o u s B e n e f i t s E x p e n s e 1 1 0 - 1 1 1 - 5 4 2 - 9 0 0 - 2 8 (4 0 ) ( 3 0 ) 1 0 C h a n g e i n A l l o c a t i o n o f P W O p e r . M g r . - t o E R R 11 0 - 1 1 1 St r e e t s P e n s i o n B e n e f i t s E x p e n s e 1 1 0 - 1 1 1 - 5 4 2 - 9 0 0 - 2 9 (1 , 1 3 7 ) ( 9 6 6 ) 1 7 1 C h a n g e i n A l l o c a t i o n o f P W O p e r . M g r . - t o E R R 11 0 - 1 1 1 St r e e t s O f f i c e & O p e r a t i n g S u p p l i e s E x p e n s e 1 1 0 - 1 1 1 - 5 4 2 - 9 0 0 - 3 1 (6 0 , 0 0 0 ) ( 4 5 , 0 0 0 ) 1 5 , 0 0 0 E x p e n s e R e c l a s s / R e c y c l e b i n s 11 0 - 1 1 1 St r e e t s P r o f e s s i o n a l s a v e s E x p e n s e 1 1 0 - 1 1 1 - 5 4 2 - 9 0 0 - 4 1 - ( 5 , 0 0 0 ) ( 5 , 0 0 0 ) E x p e n s e R e c l a s s i f i c a t i o n s 11 0 - 1 1 1 St r e e t s R e p a i r s & M a i n t e n a n c e E x p e n s e 1 1 0 - 1 1 1 - 5 4 2 - 9 0 0 - 4 8 (5 5 , 0 0 0 ) ( 6 0 , 0 0 0 ) ( 5 , 0 0 0 ) E x p e n s e R e c l a s s i f i c a t i o n s 11 0 - 1 1 1 St r e e t s E q u i p m e n t R e n t a l E x p e n s e 1 1 0 - 1 1 1 - 5 4 2 - 9 0 0 - 9 5 (3 9 , 6 0 7 ) ( 4 8 , 6 4 7 ) ( 9 , 0 4 0 ) I n c r e a s e E R & R A l l o c f o r S a l a r y C o s t S a v i n g s Ne t I m p a c t t o S t r e e t F u n d ( 3 5 3 , 9 1 6 ) ( 3 5 3 , 8 1 5 ) 1 0 1 P o s i t i v e F u n d B a l a n c e C h a n g e 12 0 Li b r a r y P r o p e r t y T a x e s R e v e n u e 1 2 0 - 0 0 0 - 3 1 1 - 1 0 0 - 0 0 1, 0 1 6 , 1 0 0 1 , 0 1 9 , 1 8 5 3 , 0 8 5 U p d a t e d P r o p e r t y T a x I n f o r m a t i o n Ne t I m p a c t t o L i b r a r y F u n d 1 , 0 1 6 , 1 0 0 1 , 0 1 9 , 1 8 5 3 , 0 8 5 P o s i t i v e F u n d B a l a n c e C h a n g e 15 0 Lo d g i n g T a x F u n d H o t e l / M o t e l T a x E x p e n s e 1 5 0 - 0 0 0 - 3 1 3 - 3 1 0 - 0 0 21 5 , 0 0 0 2 1 6 , 0 0 0 1 , 0 0 0 I n c r e a s e L T A C R e v e n u e P r o j e c t i o n 15 0 Lo d g i n g T a x F u n d L o d g i n g T a x - S t a d i u m E x p e n s e 1 5 0 - 0 0 0 - 3 1 3 - 3 1 0 - 0 1 21 5 , 0 0 0 2 1 6 , 0 0 0 1 , 0 0 0 I n c r e a s e L T A C R e v e n u e P r o j e c t i o n 15 0 - 1 5 0 Lo d g i n g T a x F u n d B u i l d i n g & S t r u c t u r e s E x p e n s e 1 5 0 - 1 5 0 - 5 9 4 - 3 0 0 - 6 2 - ( 1 8 , 0 0 0 ) ( 1 8 , 0 0 0 ) U p d a t e d L T A C B u d g e t P r o p o s a l 15 0 - 1 5 0 Lo d g i n g T a x F u n d M i s c e l l a n e o u s E x p e n s e 1 5 0 - 1 5 0 - 5 5 7 - 3 0 0 - 4 9 - ( 3 , 5 0 0 ) ( 3 , 5 0 0 ) P r i n t i n g & P u b l i s h i n g 15 0 - 1 5 0 Lo d g i n g T a x F u n d A d v e r t i s i n g - J o i n t M a r k e t i n g E x p e n s e 1 5 0 - 1 5 0 - 5 5 7 - 3 0 1 - 4 4 - ( 4 0 , 0 0 0 ) ( 4 0 , 0 0 0 ) F o r t W o r d e n P D A 15 0 - 1 5 0 Lo d g i n g T a x F u n d P r o f e s s i o n a l s a v e s E x p e n s e 1 5 0 - 1 5 0 - 5 5 7 - 3 0 2 - 4 1 (1 4 2 , 5 0 0 ) ( 1 4 3 , 0 0 0 ) ( 5 0 0 ) U p d a t e d L T A C B u d g e t P r o p o s a l 15 0 - 1 5 0 Lo d g i n g T a x F u n d F r i e n d s o f F o r t W o r d e n E x p e n s e 1 5 0 - 1 5 0 - 5 7 6 - 9 0 0 - 4 9 (3 7 , 5 0 0 ) - 3 7 , 5 0 0 R e c l a s s t o J o i n t M a r k e t i n g Ne t I m p a c t t o L o d g i n g T a x F u n d 2 5 0 , 0 0 0 2 2 7 , 5 0 0 ( 2 2 , 5 0 0 ) N e g a t i v e F u n d B a l a n c e C h a n g e 17 1 Fi r e / E M S P r o p e r t y T a x e s R e v e n u e 1 7 1 - 0 0 0 - 3 1 1 - 1 0 0 - 0 0 1, 5 5 7 , 7 4 6 1 , 5 5 9 , 0 4 7 1 , 3 0 1 U p d a t e d P r o p e r t y T a x I n f o r m a t i o n 17 1 - 0 7 1 Fi r e / E M S I n t e r g o v ' t S e r v i c e s - F i r e L i d L i f t E x p e n s e 1 7 1 - 0 7 1 - 5 2 2 - 6 0 1 - 5 1 (1 , 5 5 7 , 7 4 6 ) ( 1 , 5 5 9 , 0 4 7 ) ( 1 , 3 0 1 ) U p d a t e d P r o p e r t y T a x I n f o r m a t i o n Ne t I m p a c t t o F I R E / E M S F u n d - - - Z e r o F u n d B a l a n c e C h a n g e 19 9 Co m m . S v s . S p e c i a l P u r p o s e T a x R e v e n u e 1 9 9 - 0 0 0 - 3 6 1 - 1 1 0 - 0 0 12 8 , 0 0 0 - ( 1 2 8 , 0 0 0 ) R e c l a s s t o U t i l i t y T a x A c c o u n t 19 9 Co m m . S v s . P u b l i c U t i l i t y T a x - W t r R e v e n u e 1 9 9 - 0 0 0 - 3 1 6 - 4 0 0 - 0 1 - 5 5 , 7 7 4 5 5 , 7 7 4 R e c l a s s f r o m S p e c P u r p o s e T a x 19 9 Co m m . S v s . P u b l i c U t i l i t y T a x - S w r R e v e n u e 1 9 9 - 0 0 0 - 3 1 6 - 4 0 0 - 0 2 - 5 9 , 6 2 9 5 9 , 6 2 9 R e c l a s s f r o m S p e c P u r p o s e T a x 19 9 Co m m . S v s . P u b l i c U t i l i t y T a x - S t o r m R e v e n u e 1 9 9 - 0 0 0 - 3 1 6 - 4 0 0 - 0 4 - 1 2 , 5 9 7 1 2 , 5 9 7 R e c l a s s f r o m S p e c P u r p o s e T a x 19 9 Co m m . S v s . T r a n s f e r I n f r o m G e n F u n d R e v e n u e 1 9 9 - 0 0 0 - 3 9 7 - 7 9 0 - 0 0 81 0 , 0 0 0 8 1 5 , 0 0 0 5 , 0 0 0 I n c r e a s e d T r a n s f e r i n F r o m G e n F u n d t o C o v e r E x p 19 9 - 0 9 1 Co m m . S v s . - F a c i l i t i e s S a l a r i e s & w a g e s E x p e n s e 1 9 9 - 0 9 1 - 5 1 8 - 3 0 0 - 1 1 (2 0 7 , 5 2 3 ) ( 2 0 4 , 1 0 6 ) 3 , 4 1 7 T f r F a c i l i t y M g r . ( . 1 0 F T E ) f r o m E R R t o F a c i l i t i e s 19 9 - 0 9 1 Co m m . S v s . - F a c i l i t i e s S o c i a l S e c u r i t y E x p e n s e 1 9 9 - 0 9 1 - 5 1 8 - 3 0 0 - 2 1 (1 5 , 8 7 6 ) ( 1 5 , 6 1 4 ) 2 6 2 T f r F a c i l i t y M g r . ( . 1 0 F T E ) f r o m E R R t o F a c i l i t i e s 19 9 - 0 9 1 Co m m . S v s . - F a c i l i t i e s R e t i r e m e n t E x p e n s e 1 9 9 - 0 9 1 - 5 1 8 - 3 0 0 - 2 2 (2 3 , 2 0 1 ) ( 2 2 , 8 1 9 ) 3 8 2 T f r F a c i l i t y M g r . ( . 1 0 F T E ) f r o m E R R t o F a c i l i t i e s 19 9 - 0 9 1 Co m m . S v s . - F a c i l i t i e s M e d i c a l I n s u r a n c e E x p e n s e 1 9 9 - 0 9 1 - 5 1 8 - 3 0 0 - 2 3 (6 3 , 4 7 3 ) ( 5 5 , 6 0 4 ) 7 , 8 6 9 T f r F a c i l i t y M g r . ( . 1 0 F T E ) f r o m E R R t o F a c i l i t i e s 19 9 - 0 9 1 Co m m . S v s . - F a c i l i t i e s I n d u s t r i a l I n s u r a n c e E x p e n s e 1 9 9 - 0 9 1 - 5 1 8 - 3 0 0 - 2 4 (3 , 2 0 0 ) ( 2 , 8 1 4 ) 3 8 6 T f r F a c i l i t y M g r . ( . 1 0 F T E ) f r o m E R R t o F a c i l i t i e s 19 9 - 0 9 1 Co m m . S v s . - F a c i l i t i e s L i f e / A D & D / L T D E x p e n s e 1 9 9 - 0 9 1 - 5 1 8 - 3 0 0 - 2 7 (5 9 ) ( 7 3 ) ( 1 4 ) T f r F a c i l i t y M g r . ( . 1 0 F T E ) f r o m E R R t o F a c i l i t i e s 19 9 - 0 9 1 Co m m . S v s . - F a c i l i t i e s P e n s i o n B e n e f i t s E x p e n s e 1 9 9 - 0 9 1 - 5 1 8 - 3 0 0 - 2 9 (1 , 8 1 7 ) ( 1 , 5 5 7 ) 2 6 0 T f r F a c i l i t y M g r . ( . 1 0 F T E ) f r o m E R R t o F a c i l i t i e s 19 9 - 0 9 1 Co m m . S v s . - F a c i l i t i e s E q u i p m e n t R e n t a l E x p e n s e 1 9 9 - 0 9 1 - 5 1 8 - 3 0 0 - 9 5 (4 , 4 8 4 ) ( 9 , 0 0 4 ) ( 4 , 5 2 0 ) I n c r e a s e E R & R A l l o c f o r S a l a r y C o s t S a v i n g s 19 9 - 1 3 2 Co m m . S v s . - P a r k s S a l a r i e s & w a g e s E x p e n s e 1 9 9 - 1 3 2 - 5 7 6 - 8 0 0 - 1 1 (1 9 4 , 6 2 8 ) ( 2 0 2 , 3 3 6 ) ( 7 , 7 0 8 ) T f r F a c i l i t y M g r . ( . 1 0 F T E ) f r o m E R R t o P a r k s 19 9 - 1 3 2 Co m m . S v s . - P a r k s S o c i a l S e c u r i t y E x p e n s e 1 9 9 - 1 3 2 - 5 7 6 - 8 0 0 - 2 1 (1 4 , 8 3 2 ) ( 1 5 , 4 2 2 ) ( 5 9 0 ) T f r F a c i l i t y M g r . ( . 1 0 F T E ) f r o m E R R t o P a r k s 19 9 - 1 3 2 Co m m . S v s . - P a r k s R e t i r e m e n t E x p e n s e 1 9 9 - 1 3 2 - 5 7 6 - 8 0 0 - 2 2 (2 1 , 6 7 6 ) ( 2 2 , 5 3 8 ) ( 8 6 2 ) T f r F a c i l i t y M g r . ( . 1 0 F T E ) f r o m E R R t o P a r k s 19 9 - 1 3 2 Co m m . S v s . - P a r k s M e d i c a l I n s u r a n c e E x p e n s e 1 9 9 - 1 3 2 - 5 7 6 - 8 0 0 - 2 3 (5 4 , 8 4 1 ) ( 5 5 , 6 0 4 ) ( 7 6 3 ) T f r F a c i l i t y M g r . ( . 1 0 F T E ) f r o m E R R t o P a r k s 19 9 - 1 3 2 Co m m . S v s . - P a r k s M e d i c a l I n s u r a n c e E x p e n s e 1 9 9 - 1 3 2 - 5 7 6 - 8 0 0 - 2 4 (2 , 7 6 8 ) ( 2 , 8 1 4 ) ( 4 6 ) T f r F a c i l i t y M g r . ( . 1 0 F T E ) f r o m E R R t o P a r k s  11 . 3 0 . 1 5 SU M M A R Y O F C H A N G E S T O P R O P O S E D 2 0 1 6 B U D G E T L I N E I T E M D E T A I L BU D G E T L I N E I T E M C H A N G E S - N O V E M B E R 4 t h V E R S I O N v s . N O V E M B E R 3 0 t h V E R S I O N Re f Fu n d D e s c r i p t i o n C a t e g o r y A c c o u n t 1 1 . 4 . 1 5 1 1 . 3 0 . 1 5 D i f f Notes 19 9 - 1 3 2 Co m m . S v s . - P a r k s L i f e / A D & D / L T D E x p e n s e 1 9 9 - 1 3 2 - 5 7 6 - 8 0 0 - 2 7 (5 9 ) ( 7 3 ) ( 1 4 ) T f r F a c i l i t y M g r . ( . 1 0 F T E ) f r o m E R R t o P a r k s 19 9 - 1 3 2 Co m m . S v s . - P a r k s E q u i p m e n t R e n t a l E x p e n s e 1 9 9 - 1 3 2 - 5 7 6 - 8 0 0 - 9 5 (1 7 , 8 1 4 ) ( 2 2 , 3 3 4 ) ( 4 , 5 2 0 ) I n c r e a s e E R & R A l l o c f o r S a l a r y C o s t S a v i n g s Ne t I m p a c t t o C o m m S v s F u n d 3 1 1 , 7 4 9 3 1 0 , 2 8 8 ( 1 , 4 6 1 ) N e g a t i v e F u n d B a l a n c e C h a n g e 20 0 GO D e b t S v s F u n d P r o p e r t y T a x e s R e v e n u e 2 0 0 - 0 0 0 - 3 1 1 - 1 0 0 - 0 0 17 4 , 1 0 0 1 6 9 , 0 1 2 ( 5 , 0 8 8 ) Ne t I m p a c t t o G O D e b t S v s F u n d 1 7 4 , 1 0 0 1 6 9 , 0 1 2 ( 5 , 0 8 8 ) N e g a t i v e F u n d B a l a n c e C h a n g e 30 5 CI P - S t r e e t F u n d R O W P r o c e e d s T r a n s f e r R e v e n u e 3 0 5 - 0 0 0 - 3 7 9 - 0 0 0 - 0 0 20 , 0 0 0 - ( 2 0 , 0 0 0 ) R O W T r a n s f e r a c c o u n t e d f o r 2 x i n B u d g e t Ne t I m p a c t t o C I P S t r e e t F u n d 2 0 , 0 0 0 - ( 2 0 , 0 0 0 ) N e g a t i v e F u n d B a l a n c e C h a n g e 41 1 - 4 0 6 Wtr / S w r F u n d - W W C o l l e c t i o n S a l a r i e s & w a g e s E x p e n s e 4 1 1 - 4 0 6 - 5 3 5 - 5 0 0 - 1 1 (1 6 2 , 1 3 3 ) ( 1 5 2 , 7 5 3 ) 9 , 3 8 0 C h a n g e i n A l l o c a t i o n o f P W O p e r . M g r . - t o E R R 41 1 - 4 0 6 Wtr / S w r F u n d - W W C o l l e c t i o n S o c i a l S e c u r i t y E x p e n s e 4 1 1 - 4 0 6 - 5 3 5 - 5 0 0 - 2 1 (1 2 , 3 7 3 ) ( 1 1 , 8 7 0 ) 5 0 3 C h a n g e i n A l l o c a t i o n o f P W O p e r . M g r . - t o E R R 41 1 - 4 0 6 Wtr / S w r F u n d - W W C o l l e c t i o n R e t i r e m e n t E x p e n s e 4 1 1 - 4 0 6 - 5 3 5 - 5 0 0 - 2 2 (1 8 , 0 8 2 ) ( 1 7 , 3 4 7 ) 7 3 5 C h a n g e i n A l l o c a t i o n o f P W O p e r . M g r . - t o E R R 41 1 - 4 0 6 Wtr / S w r F u n d - W W C o l l e c t i o n M e d i c a l I n s u r a n c e E x p e n s e 4 1 1 - 4 0 6 - 5 3 5 - 5 0 0 - 2 3 (4 0 , 9 6 5 ) ( 4 0 , 0 3 2 ) 9 3 3 C h a n g e i n A l l o c a t i o n o f P W O p e r . M g r . - t o E R R 41 1 - 4 0 6 Wtr / S w r F u n d - W W C o l l e c t i o n I n d u s t r i a l I n s u r a n c e E x p e n s e 4 1 1 - 4 0 6 - 5 3 5 - 5 0 0 - 2 4 (7 , 3 0 1 ) ( 7 , 0 7 5 ) 2 2 6 C h a n g e i n A l l o c a t i o n o f P W O p e r . M g r . - t o E R R 41 1 - 4 0 6 Wtr / S w r F u n d - W W C o l l e c t i o n L i f e / A D & D / L T D E x p e n s e 4 1 1 - 4 0 6 - 5 3 5 - 5 0 0 - 2 7 (5 2 ) ( 3 3 ) 1 9 C h a n g e i n A l l o c a t i o n o f P W O p e r . M g r . - t o E R R 41 1 - 4 0 6 Wtr / S w r F u n d - W W C o l l e c t i o n M i s c . P e r s o n n e l B e n e f i t s E x p e n s e 4 1 1 - 4 0 6 - 5 3 5 - 5 0 0 - 2 8 (4 0 ) ( 3 0 ) 1 0 C h a n g e i n A l l o c a t i o n o f P W O p e r . M g r . - t o E R R 41 1 - 4 0 6 Wtr / S w r F u n d - W W C o l l e c t i o n E q u i p m e n t R e n t a l E x p e n s e 4 1 1 - 4 0 6 - 5 3 5 - 5 0 0 - 9 5 (1 3 1 , 7 4 8 ) ( 1 4 0 , 7 8 8 ) ( 9 , 0 4 0 ) I n c r e a s e E R & R A l l o c f o r S a l a r y C o s t S a v i n g s Ne t I m p a c t t o W t r / S w r F u n d ( 3 7 2 , 6 9 4 ) ( 3 6 9 , 9 2 8 ) 2 , 7 6 6 P o s i t i v e F u n d B a l a n c e C h a n g e 41 2 St o r m W t r F u n d C a p i t a l S u r c h a r g e R e v e n u e 4 1 2 - 0 0 0 - 3 4 3 - 1 0 0 - 0 1 - 1 4 4 , 0 0 0 1 4 4 , 0 0 0 O r d i n a n c e a d o p t i n g C a p i t a l S C o n S t o r m W a t e r 41 2 - 5 0 1 St o r m W t r F u n d S a l a r i e s & w a g e s E x p e n s e 4 1 2 - 5 0 1 - 5 3 8 - 3 8 0 - 1 1 (2 1 9 , 2 7 4 ) ( 2 0 9 , 9 1 8 ) 9 , 3 5 6 C h a n g e i n A l l o c a t i o n o f P W O p e r . M g r . - t o E R R 41 2 - 5 0 1 St o r m W t r F u n d S o c i a l S e c u r i t y E x p e n s e 4 1 2 - 5 0 1 - 5 3 8 - 3 8 0 - 2 1 (1 6 , 7 7 4 ) ( 1 6 , 4 4 1 ) 3 3 3 C h a n g e i n A l l o c a t i o n o f P W O p e r . M g r . - t o E R R 41 2 - 5 0 1 St o r m W t r F u n d R e t i r e m e n t E x p e n s e 4 1 2 - 5 0 1 - 5 3 8 - 3 8 0 - 2 2 (2 4 , 5 1 5 ) ( 2 4 , 0 2 8 ) 4 8 7 C h a n g e i n A l l o c a t i o n o f P W O p e r . M g r . - t o E R R 41 2 - 5 0 1 St o r m W t r F u n d M e d i c a l I n s u r a n c e E x p e n s e 4 1 2 - 5 0 1 - 5 3 8 - 3 8 0 - 2 3 (5 7 , 3 6 5 ) ( 5 6 , 4 3 2 ) 9 3 3 C h a n g e i n A l l o c a t i o n o f P W O p e r . M g r . - t o E R R 41 2 - 5 0 1 St o r m W t r F u n d I n d u s t r i a l I n s u r a n c e E x p e n s e 4 1 2 - 5 0 1 - 5 3 8 - 3 8 0 - 2 4 (9 , 9 7 9 ) ( 9 , 7 5 3 ) 2 2 6 C h a n g e i n A l l o c a t i o n o f P W O p e r . M g r . - t o E R R 41 2 - 5 0 1 St o r m W t r F u n d L i f e / A D & D / L T D E x p e n s e 4 1 2 - 5 0 1 - 5 3 8 - 3 8 0 - 2 7 - ( 3 0 ) ( 3 0 ) C h a n g e i n A l l o c a t i o n o f P W O p e r . M g r . - t o E R R 41 2 - 5 0 1 St o r m W t r F u n d M i s c P e r s o n n e l B e n e f i t s E x p e n s e 4 1 2 - 5 0 1 - 5 3 8 - 3 8 0 - 2 8 (4 0 ) ( 3 3 ) 7 C h a n g e i n A l l o c a t i o n o f P W O p e r . M g r . - t o E R R 41 2 - 5 0 1 St o r m W t r F u n d E q u i p m e n t R e n t a l E x p e n s e 4 1 2 - 5 0 1 - 5 3 8 - 3 8 0 - 9 5 (5 5 , 4 4 8 ) ( 6 4 , 4 8 8 ) ( 9 , 0 4 0 ) I n c r e a s e E R & R A l l o c f o r S a l a r y C o s t S a v i n g s Ne t I m p a c t t o S t o r m W t r F u n d ( 3 8 3 , 3 9 5 ) ( 2 3 7 , 1 2 3 ) 1 4 6 , 2 7 2 P o s i t i v e F u n d B a l a n c e C h a n g e 50 0 - 6 0 0 Eq u i p m e n t R e n t a l F u n d E q u i p R e p a i r C h a r g e s R e v e n u e 5 0 0 - 0 0 0 - 3 6 5 - 2 0 0 - 0 0 44 7 , 1 9 6 4 8 3 , 2 4 0 3 6 , 0 4 4 I n c r e a s e E R & R A l l o c f o r S a l a r y C o s t S a v i n g s 50 0 - 6 0 0 Eq u i p m e n t R e n t a l F u n d S a l a r i e s & w a g e s E x p e n s e 5 0 0 - 6 0 0 - 5 4 8 - 6 0 0 - 1 1 (1 1 5 , 8 2 4 ) ( 1 3 6 , 4 7 0 ) ( 2 0 , 6 4 6 ) C h g i n A l l o c o f P W O p e r M g r . & F a c . M g r . / N e w M a i n t W r k r 50 0 - 6 0 0 Eq u i p m e n t R e n t a l F u n d S o c i a l S e c u r i t y E x p e n s e 5 0 0 - 6 0 0 - 5 4 8 - 6 0 0 - 2 1 (8 , 8 5 1 ) ( 1 0 , 4 3 0 ) ( 1 , 5 7 9 ) C h g i n A l l o c o f P W O p e r M g r . & F a c . M g r . / N e w M a i n t W r k r 50 0 - 6 0 0 Eq u i p m e n t R e n t a l F u n d R e t i r e m e n t E x p e n s e 5 0 0 - 6 0 0 - 5 4 8 - 6 0 0 - 2 2 (1 2 , 9 3 5 ) ( 1 5 , 2 4 3 ) ( 2 , 3 0 8 ) C h g i n A l l o c o f P W O p e r M g r . & F a c . M g r . / N e w M a i n t W r k r 50 0 - 6 0 0 Eq u i p m e n t R e n t a l F u n d M e d i c a l I n s u r a n c e E x p e n s e 5 0 0 - 6 0 0 - 5 4 8 - 6 0 0 - 2 3 (2 9 , 1 4 7 ) ( 3 9 , 1 6 9 ) ( 1 0 , 0 2 2 ) C h g i n A l l o c o f P W O p e r M g r . & F a c . M g r . / N e w M a i n t W r k r 50 0 - 6 0 0 Eq u i p m e n t R e n t a l F u n d I n d u s t r i a l I n s u r a n c e E x p e n s e 5 0 0 - 6 0 0 - 5 4 8 - 6 0 0 - 2 4 (5 , 0 7 4 ) ( 6 , 6 2 4 ) ( 1 , 5 5 0 ) C h g i n A l l o c o f P W O p e r M g r . & F a c . M g r . / N e w M a i n t W r k r 50 0 - 6 0 0 Eq u i p m e n t R e n t a l F u n d L i f e / A D & D / L T D E x p e n s e 5 0 0 - 6 0 0 - 5 4 8 - 6 0 0 - 2 7 (1 0 ) ( 3 3 ) ( 2 3 ) C h g i n A l l o c o f P W O p e r M g r . & F a c . M g r . / N e w M a i n t W r k r 50 0 - 6 0 0 Eq u i p m e n t R e n t a l F u n d M i s c P e r s o n n e l B e n e f i t s E x p e n s e 5 0 0 - 6 0 0 - 5 4 8 - 6 0 0 - 2 8 (2 9 ) ( 3 0 ) ( 1 ) C h g i n A l l o c o f P W O p e r M g r . & F a c . M g r . / N e w M a i n t W r k r 50 0 - 6 0 0 Eq u i p m e n t R e n t a l F u n d P e n s i o n B e n e f i t s E x p e n s e 5 0 0 - 6 0 0 - 5 4 8 - 6 0 0 - 2 9 (8 3 0 ) ( 1 , 0 9 0 ) ( 2 6 0 ) C h g i n A l l o c o f P W O p e r M g r . & F a c . M g r . / N e w M a i n t W r k r Ne t I m p a c t t o E q u i p R t l F u n d 2 7 4 , 4 9 6 2 7 4 , 1 5 0 ( 3 4 6 ) N e g a t i v e F u n d B a l a n c e C h a n g e Ne t I m p a c t A L L F U N D S 92 7 , 8 9 6 1 , 0 4 8 , 9 9 8 1 4 1 , 1 0 2 Po s i t i v e F u n d B a l a n c e C h a n g e  11 . 3 0 . 1 5 SU M M A R Y O F C H A N G E S T O B U D G E T A N A L Y S I S SU P P L E M E N T A L B U D G E T C H A N G E S N O V E M B E R 4 t h V E R S I O N v s . N O V E M B E R 3 0 t h V E R S I O N Re f Fu n d D e s c r i p t i o n C a t e g o r y Acc o u n t 1 1 . 4 . 1 5 1 1 . 3 0 . 1 5 D i f f Notes 01 0 - 0 0 0 Ge n e r a l F u n d L o c a l S a l e s T a x I n t e r e s t R e v e n u e 0 1 0 - 0 0 0 - 3 6 1 - 4 0 0 - 0 0 90 0 2 , 0 0 0 1 , 1 0 0 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 01 0 - 2 0 0 Fu n d E q u i t y T r a n s f e r s O p e r a t i n g T r a n s f e r O u t E x p e n s e 0 1 0 - 2 0 0 - 5 9 7 - 7 9 0 - 0 0 (8 2 8 , 0 0 0 ) ( 8 0 5 , 0 0 0 ) 2 3 , 0 0 0 R e d u c e O p e r T f r O u t t o C o m m S v s 01 0 - 0 1 2 Ci t y M a n a g e r O v e r t i m e E x p e n s e 0 1 0 - 0 1 2 - 5 1 3 - 1 0 0 - 1 2 (1 2 5 ) ( 1 7 5 ) ( 5 0 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 01 0 - 0 1 2 Ci t y M a n a g e r S o c i a l S e c u r i t y E x p e n s e 0 1 0 - 0 1 2 - 5 1 3 - 1 0 0 - 2 1 (1 8 , 4 2 8 ) ( 1 5 , 0 0 0 ) 3 , 4 2 8 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 01 0 - 0 1 2 Ci t y M a n a g e r T r a v e l E x p e n s e 0 1 0 - 0 1 2 - 5 1 3 - 1 0 0 - 4 3 (2 , 7 0 0 ) ( 3 , 5 0 0 ) ( 8 0 0 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 01 0 - 0 1 2 Ci t y M a n a g e r M i s c e l l a n e o u s E x p e n s e 0 1 0 - 0 1 2 - 5 1 3 - 1 0 0 - 4 9 (1 , 0 7 0 ) ( 2 , 8 0 0 ) ( 1 , 7 3 0 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 01 0 - 0 1 5 Hu m a n R e s o u r c e s T r a v e l E x p e n s e 0 1 0 - 0 1 5 - 5 1 6 - 1 0 0 - 4 3 (1 , 7 0 0 ) ( 1 , 8 5 0 ) ( 1 5 0 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 01 0 - 0 1 5 Hu m a n R e s o u r c e s C i v i l S v s T e s t i n g F e e E x p e n s e 0 1 0 - 0 1 5 - 5 1 6 - 1 0 0 - 4 1 (1 5 , 1 0 0 ) ( 1 8 , 0 0 0 ) ( 2 , 9 0 0 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 01 0 - 0 2 2 DS D R e f u n d a b l e D e p o s i t s R e v e n u e 0 1 0 - 0 2 2 - 3 8 6 - 0 0 0 - 0 0 - 3 0 3 0 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 01 0 - 0 4 1 Fin a n c e D e p t B u s i n e s s & O c c t a x e s R e v e n u e 0 1 0 - 0 4 1 - 3 1 6 - 1 0 0 - 0 0 67 5 , 0 0 0 7 0 0 , 0 0 0 2 5 , 0 0 0 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 01 0 - 0 4 1 Fin a n c e D e p t L i c e n s e s & P e r m i t s R e v e n u e 0 1 0 - 0 4 1 - 3 2 1 - 9 9 0 - 0 0 60 , 0 0 0 5 5 , 0 0 0 ( 5 , 0 0 0 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 01 0 - 0 4 1 Fin a n c e D e p t O f f i c e s u p p l i e s E x p e n s e 0 1 0 - 0 4 1 - 5 1 4 - 2 3 0 - 3 1 (4 , 5 0 0 ) ( 5 , 0 0 0 ) ( 5 0 0 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 01 0 - 0 4 1 Fin a n c e D e p t A u d i t S e r v i c e s E x p e n s e 0 1 0 - 0 4 1 - 5 1 4 - 2 3 0 - 5 1 (1 3 , 9 5 8 ) ( 1 0 , 5 0 0 ) 3 , 4 5 8 R e c l a s s 1 / 2 a u d i t c o s t s t o W t r F u n d 01 0 - 0 5 1 Po l i c e A d m i n I n t e r g o v ' t R e v e n u e R e v e n u e 0 1 0 - 0 5 1 - 3 3 6 - 0 6 0 - 2 0 8,2 0 0 1 8 , 9 1 0 1 0 , 7 1 0 R e v i s e d f o r e c a s t C J H i g h C r i m e - W a s h S t a t e S l s T a x 01 0 - 0 5 1 Po l i c e A d m i n I n t e r g o v ' t R e v e n u e R e v e n u e 0 1 0 - 0 5 1 - 3 3 6 - 0 6 0 - 2 1 2,3 6 8 5 , 1 1 5 2 , 7 4 7 R e v i s e d f o r e c a s t - M o t o r V e h i c h l e T a x 01 0 - 0 5 1 Po l i c e A d m i n I n t e r g o v ' t R e v e n u e R e v e n u e 0 1 0 - 0 5 1 - 3 3 6 - 0 6 0 - 5 1 2,3 0 0 2 , 0 0 0 ( 3 0 0 ) R e v i s e d f o r e c a s t - D U I 01 0 - 0 5 1 Po l i c e A d m i n I n t e r g o v ' t R e v e n u e R e v e n u e 0 1 0 - 0 5 1 - 3 3 6 - 0 6 0 - 9 4 22 , 1 6 0 2 5 , 4 7 0 3 , 3 1 0 R e v i s e d f o r e c a s t - L i q u o r E x c i s e T a x 01 0 - 0 5 1 Po l i c e A d m i n O f f i c e s u p p l i e s E x p e n s e 0 1 0 - 0 5 1 - 5 2 1 - 1 0 0 - 3 1 (4 , 0 0 0 ) ( 5 , 0 0 0 ) ( 1 , 0 0 0 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 01 0 - 0 5 1 Po l i c e A d m i n P r o f e s s i o n a l s v s E x p e n s e 0 1 0 - 0 5 1 - 5 2 1 - 1 0 0 - 4 5 (9 , 1 8 9 ) ( 7 , 0 0 0 ) 2 , 1 8 9 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 01 0 - 0 5 1 Po l i c e A d m i n O p e r t a t i n g R e n t a l s / L e a s e s E x p e n s e 0 1 0 - 0 5 1 - 5 2 1 - 5 0 0 - 4 5 (2 0 , 3 2 0 ) ( 2 0 , 7 0 0 ) ( 3 8 0 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 01 0 - 0 5 1 Po l i c e A d m i n R e p a i r s & M a i n t e n a n c e E x p e n s e 0 1 0 - 0 5 1 - 5 2 1 - 5 0 0 - 4 8 (3 , 0 0 0 ) ( 6 , 2 0 0 ) ( 3 , 2 0 0 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 01 0 - 0 5 1 Po l i c e A d m i n E q u i p m e n t R e n t a l E x p e n s e 0 1 0 - 0 5 1 - 5 2 1 - 5 0 0 - 9 5 (2 8 ) - 2 8 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 01 0 - 0 5 4 Po l i c e O p e r a t i o n s I n t e r g o v ' t R e v e n u e R e v e n u e 0 1 0 - 0 5 4 - 3 4 1 - 3 3 0 - 0 0 65 0 9 5 0 3 0 0 R e v i s e d f o r e c a s t - D i s t r i c t C o u r t A d m i n F e e s 01 0 - 0 5 4 Po l i c e O p e r a t i o n s I n t e r g o v ' t R e v e n u e R e v e n u e 0 1 0 - 0 5 4 - 3 4 2 - 3 6 0 - 0 0 28 0 3 1 5 3 5 R e v i s e d f o r e c a s t - E l e c t r o n i c M o n i t o r i n g 01 0 - 0 5 4 Po l i c e O p e r a t i o n s F i n e s / F o r f e i t s R e v e n u e 0 1 0 - 0 5 4 - 3 5 2 - 3 0 0 - 0 0 53 1 6 0 0 6 9 R e v i s e d f o r e c a s t - C i v i l P e n a l t i e s - I n s u r a n c e 01 0 - 0 5 4 Po l i c e O p e r a t i o n s F i n e s / F o r f e i t s R e v e n u e 0 1 0 - 0 5 4 - 3 5 2 - 3 0 0 - 0 0 34 , 0 0 0 3 2 , 5 0 0 ( 1 , 5 0 0 ) R e v i s e d f o r e c a s t - T r a f f i c e I n f r a c t i o n s 01 0 - 0 5 4 Po l i c e O p e r a t i o n s F i n e s / F o r f e i t s R e v e n u e 0 1 0 - 0 5 4 - 3 5 3 - 7 0 0 - 0 0 - 5 6 5 6 R e v i s e d f o r e c a s t - N o n T r a f f i c e I n f r a c t i o n s 01 0 - 0 5 4 Po l i c e O p e r a t i o n s F i n e s / F o r f e i t s R e v e n u e 0 1 0 - 0 5 4 - 3 5 4 - 0 0 0 - 0 0 13 , 4 4 9 1 2 , 7 5 0 ( 6 9 9 ) R e v i s e d f o r e c a s t - P a r k i n g I n f r a c t i o n s 01 0 - 0 5 4 Po l i c e O p e r a t i o n s F i n e s / F o r f e i t s R e v e n u e 0 1 0 - 0 5 4 - 3 5 5 - 2 0 0 - 0 0 4,0 0 0 5 , 0 0 0 1 , 0 0 0 R e v i s e d f o r e c a s t - D U I F i n e s 01 0 - 0 5 4 Po l i c e O p e r a t i o n s S a l a r i e s & w a g e s E x p e n s e 0 1 0 - 0 5 4 - 5 2 1 - 2 0 0 - 1 1 (9 1 7 , 6 5 0 ) ( 9 0 0 , 0 0 0 ) 1 7 , 6 5 0 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 01 0 - 0 5 4 Po l i c e O p e r a t i o n s M i s c E m p l o y e e B e n e f i t s E x p e n s e 0 1 0 - 0 5 4 - 5 2 1 - 2 0 0 - 2 8 (2 5 , 9 7 0 ) ( 2 4 , 0 0 0 ) 1 , 9 7 0 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 01 0 - 0 5 4 Po l i c e O p e r a t i o n s I n t e r g o v ' t S v s - A n i m a l E x p e n s e 0 1 0 - 0 5 4 - 5 2 3 - 6 0 1 - 5 0 (1 2 , 0 0 0 ) ( 1 3 , 0 0 0 ) ( 1 , 0 0 0 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 01 0 - 0 6 0 Po l i c e T r a i n i n g M i s c R e v e n u e R e v e n u e 0 1 0 - 0 6 0 - 3 6 9 - 9 0 0 - 0 0 26 7 2 0 0 ( 6 7 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 01 0 - 0 6 0 Po l i c e T r a i n i n g T r a v e l E x p e n s e 0 1 0 - 0 6 0 - 5 2 1 - 4 0 0 - 4 3 (8 , 5 0 0 ) ( 1 5 , 0 0 0 ) ( 6 , 5 0 0 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 01 0 - 0 6 0 Po l i c e T r a i n i n g T r a i n i n g E x p e n s e 0 1 0 - 0 6 0 - 5 2 1 - 4 0 0 - 4 9 (1 4 , 1 1 5 ) ( 2 0 , 0 0 0 ) ( 5 , 8 8 5 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 01 0 - 0 8 0 Ci t y C l e r k Mi s c . R e v e n u e R e v e n u e 0 1 0 - 0 8 0 - 3 6 9 - 9 0 0 - 0 0 5,0 0 0 6 , 0 0 0 1 , 0 0 0 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 01 0 - 2 0 0 Fu n d E q u i t y T r a n s f e r s E x p e n s e - ( 5 0 , 0 0 0 ) ( 5 0 , 0 0 0 ) Add e d : T r a n s f e r t o E R & R F u n d Ne t I m p a c t t o G e n e r a l F u n d (1 , 0 7 1 , 2 4 9 ) ( 1 , 0 5 5 , 8 2 9 ) 1 5 , 4 2 0 P o s i t i v e F u n d B a l a n c e C h a n g e 11 0 - 1 1 1 St r e e t s O f f i c e & O p e r a t i n g S u p p l i e s E x p e n s e 1 1 0 - 1 1 1 - 5 4 2 - 9 0 0 - 3 1 (5 2 , 0 0 0 ) ( 4 0 , 0 0 0 ) 1 2 , 0 0 0 E x p e n s e R e c l a s s i f i c a i t o n s 11 0 - 1 1 1 St r e e t s P r o f e s s i o n a l s v s E x p e n s e 1 1 0 - 1 1 1 - 5 4 2 - 9 0 0 - 4 1 (2 3 , 5 8 3 ) ( 1 0 , 0 0 0 ) 1 3 , 5 8 3 E x p e n s e R e c l a s s i f i c a i t o n s 11 0 - 1 1 1 St r e e t s R o u n d i n g E x p e n s e V a r i o u s (1 ) ( 0 ) 1 11 0 - 1 1 1 St r e e t s R e p a i r s & M a i n t e n a n c e E x p e n s e 1 1 0 - 1 1 1 - 5 4 2 - 9 0 0 - 4 8 (1 7 , 8 0 0 ) ( 4 3 , 0 0 0 ) ( 2 5 , 2 0 0 ) E x p e n s e R e c l a s s i f i c a i t o n s Ne t I m p a c t t o S t r e e t F u n d (9 3 , 3 8 4 ) ( 9 3 , 0 0 0 ) 3 8 3 P o s i t i v e F u n d B a l a n c e C h a n g e 12 0 - 1 2 0 Li b r a r y Sa l a r i e s & w a g e s E x p e n s e 1 2 0 - 1 2 0 - 5 7 2 - 2 1 0 - 1 1 (4 3 8 , 5 4 8 ) ( 4 2 8 , 0 0 0 ) 1 0 , 5 4 8 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 12 0 - 1 2 0 Li b r a r y So c i a l S e c u r i t y Ex p e n s e 1 2 0 - 1 2 0 - 5 7 2 - 2 1 0 - 2 1 (3 3 , 5 4 9 ) ( 3 2 , 8 0 0 ) 7 4 9 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 12 0 - 1 2 0 Li b r a r y Me d i c a l I n s u r a n c e E x p e n s e 1 2 0 - 1 2 0 - 5 7 2 - 2 1 0 - 2 3 (7 9 , 7 0 6 ) ( 8 2 , 6 0 0 ) ( 2 , 8 9 4 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 12 0 - 1 2 0 Li b r a r y Pr o f e s s i o n a l s v s E x p e n s e 1 2 0 - 1 2 0 - 5 7 2 - 2 2 0 - 4 1 (4 , 0 0 0 ) ( 7 , 5 0 0 ) ( 3 , 5 0 0 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D Ne t I m p a c t t o L i b r a r y F u n d (5 5 5 , 8 0 3 ) ( 5 5 0 , 9 0 0 ) 4 , 9 0 3 P o s i t i v e F u n d B a l a n c e C h a n g e 13 5 RE E T R e a l E s t a t e T a x 1 R e v e n u e 1 3 5 - 0 0 0 - 3 1 8 - 3 4 0 - 0 0 24 7 , 0 0 0 2 6 5 , 0 0 0 1 8 , 0 0 0 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 13 5 RE E T R e a l E s t a t e T a x 2 R e v e n u e 1 3 5 - 0 0 0 - 3 1 8 - 3 5 0 - 0 0 24 7 , 0 0 0 2 6 5 , 0 0 0 1 8 , 0 0 0 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D Ne t I m p a c t t o R E E T F u n d 49 4 , 0 0 0 5 3 0 , 0 0 0 3 6 , 0 0 0 P o s i t i v e F u n d B a l a n c e C h a n g e 15 0 Lo d g i n g T a x F u n d O p e r a t i n g T r a n s f e r O u t E x p e n s e 1 5 0 - 0 0 0 - 5 9 7 - 0 0 0 - 0 0 - ( 6 , 7 1 3 ) ( 6 , 7 1 3 ) R e c l a s s E x p e n s e L i n e I t e m  11 . 3 0 . 1 5 SU M M A R Y O F C H A N G E S T O B U D G E T A N A L Y S I S SU P P L E M E N T A L B U D G E T C H A N G E S N O V E M B E R 4 t h V E R S I O N v s . N O V E M B E R 3 0 t h V E R S I O N Re f Fu n d D e s c r i p t i o n C a t e g o r y Acc o u n t 1 1 . 4 . 1 5 1 1 . 3 0 . 1 5 D i f f Notes 15 0 - 1 5 0 Lo d g i n g T a x F u n d T r a n s f e r O u t E x p e n s e 1 5 0 - 1 5 0 - 5 9 7 - 0 0 0 - 0 0 (6 , 7 0 0 ) - 6 , 7 0 0 R e c l a s s E x p e n s e L i n e I t e m 15 0 - 1 5 0 Lo d g i n g T a x F u n d B u i l d i n g & S t r u c t u r e s E x p e n s e 1 5 0 - 1 5 0 - 5 9 4 - 3 0 0 - 6 2 - ( 2 5 , 4 2 7 ) ( 2 5 , 4 2 7 ) W a y F i n d i n g P h a s e 6 - O c t I n v o i c e s 15 0 - 1 5 0 Lo d g i n g T a x F u n d Adv e r t i s i n g - J o i n t M a r k e t i n g E x p e n s e 1 5 0 - 1 5 0 - 5 5 7 - 3 0 1 - 4 4 - ( 3 7 , 5 0 0 ) ( 3 7 , 5 0 0 ) R e c l a s s E x p e n s e L i n e I t e m 15 0 - 1 5 0 Lo d g i n g T a x F u n d F r i e n d s o f F o r t W o r d e n E x p e n s e 1 5 0 - 1 5 0 - 5 7 6 - 9 0 0 - 4 9 - 3 7 , 5 0 0 3 7 , 5 0 0 R e c l a s s E x p e n s e L i n e I t e m Ne t I m p a c t t o L O D G I N G F u n d (6 , 7 0 0 ) ( 3 2 , 1 4 0 ) ( 2 5 , 4 4 0 ) N e g a t i v e F u n d B a l a n c e C h a n g e 19 0 Co m m . D e v e l o p m e n t B l o c k G r a n t s C o m m . D e v e l o p B l k G r a n t s R e v e n u e 1 9 0 - 0 0 0 - 3 3 3 - 1 4 0 - 2 0 36 , 0 0 0 4 2 , 4 0 0 6 , 4 0 0 Add e d : R e m a i n i n g 2 0 1 5 P a y m e n t s Ne t I m p a c t t o C D B G F u n d 36 , 0 0 0 4 2 , 4 0 0 6 , 4 0 0 P o s i t i v e F u n d B a l a n c e C h a n g e 19 5 Sy s t e m D e v e l o p m e n t C h a r g e s S y s . D e v e l o p . C h g C i t y R e v e n u e 1 9 5 - 0 0 0 - 3 8 8 - 1 0 0 - 1 0 17 5 , 0 0 0 1 9 0 , 0 0 0 1 5 , 0 0 0 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 19 5 Sy s t e m D e v e l o p m e n t C h a r g e s S y s . D e v e l o p . C h g C o u n t y R e v e n u e 1 9 5 - 0 0 0 - 3 8 8 - 1 0 0 - 2 0 - 4 , 5 0 0 4 , 5 0 0 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 19 5 Sy s t e m D e v e l o p m e n t C h a r g e s S y s . D e v e l o p . C h g S e w e r R e v e n u e 1 9 5 - 0 0 0 - 3 8 8 - 1 0 0 - 3 0 12 5 , 0 0 0 1 3 8 , 0 0 0 1 3 , 0 0 0 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D Ne t I m p a c t t o S y s D e v F u n d 30 0 , 0 0 0 3 3 2 , 5 0 0 3 2 , 5 0 0 P o s i t i v e F u n d B a l a n c e C h a n g e 19 9 Co m m . S v s . R e f u n d a b l e D e p o s i t s E x p e n s e 1 9 9 - 0 0 0 - 5 8 6 - 0 0 0 - 0 0 (1 0 , 2 3 5 ) ( 1 2 , 7 5 0 ) ( 2 , 5 1 5 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 19 9 Co m m . S v s . O p e r a t i n g T r a n s f e r I n R e v e n u e 1 9 9 - 0 0 0 - 3 9 7 - 7 9 0 - 0 0 82 8 , 0 0 0 8 0 5 , 0 0 0 ( 2 3 , 0 0 0 ) R e d u c e O p T f r i n F r o m G e n F u n d 19 9 - 0 9 1 Co m m . S v s . - F a c i l i t i e s S a l a r i e s & w a g e s E x p e n s e 1 9 9 - 0 9 1 - 5 1 8 - 3 0 0 - 1 1 (1 8 9 , 2 8 5 ) ( 1 6 0 , 0 0 0 ) 2 9 , 2 8 5 N o c r e w c h i e f r e p l a c e m e n t i n 2 0 1 5 19 9 - 0 9 1 Co m m . S v s . - F a c i l i t i e s S o c i a l S e c u r i t y Ex p e n s e 1 9 9 - 0 9 1 - 5 1 8 - 3 0 0 - 2 1 (1 4 , 5 9 5 ) ( 1 2 , 5 0 0 ) 2 , 0 9 5 N o c r e w c h i e f r e p l a c e m e n t i n 2 0 1 5 19 9 - 0 9 1 Co m m . S v s . - F a c i l i t i e s O p e r a t i n g S u p p l i e s E x p e n s e 1 9 9 - 0 9 1 - 5 1 8 - 3 0 0 - 3 1 (9 , 0 0 0 ) ( 1 5 , 0 0 0 ) ( 6 , 0 0 0 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 19 9 - 0 9 1 Co m m . S v s . - F a c i l i t i e s U t i l i t i y S e r v i c e s Ex p e n s e 1 9 9 - 0 9 1 - 5 1 8 - 3 0 0 - 4 7 (3 6 , 0 0 0 ) ( 3 4 , 0 0 0 ) 2 , 0 0 0 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 19 9 - 1 3 2 Co m m . S v s . - P a r k s P a r k s D e p o s i t s R e v e n u e 1 9 9 - 1 3 2 - 3 8 6 - 0 0 0 - 0 0 12 , 0 0 0 1 4 , 0 0 0 2 , 0 0 0 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 19 9 - 1 3 2 Co m m . S v s . - P a r k s S a l a r i e s & w a g e s E x p e n s e 1 9 9 - 1 3 2 - 5 7 6 - 8 0 0 - 1 1 (1 6 1 , 3 5 4 ) ( 1 7 0 , 0 0 0 ) ( 8 , 6 4 6 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 19 9 - 1 4 0 Co m m / S v s . - P o o l Act i v i t y F e e s - N o n T a x Re v e n u e 1 9 9 - 1 4 0 - 3 4 7 - 3 0 1 - 0 0 32 , 0 0 0 3 5 , 0 0 0 3 , 0 0 0 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 19 9 - 1 4 0 Co m m / S v s . - P o o l P o o l F a c i l i t y R e n t a l s Re v e n u e 1 9 9 - 1 4 0 - 3 6 2 - 5 0 0 - 0 0 10 , 0 0 0 1 1 , 0 0 0 1 , 0 0 0 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 19 9 - 1 4 0 Co m m / S v s . - P o o l D o n a t i o n s R e v e n u e 1 9 9 - 1 4 0 - 3 6 7 - 0 0 0 - 0 0 65 0 1 , 3 9 5 7 4 5 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D Ne t I m p a c t t o C o m m S v s F u n d 46 2 , 1 8 1 4 6 2 , 1 4 5 ( 3 6 ) N e g a t i v e F u n d B a l a n c e C h a n g e 20 0 De b t S e r v i c e F u n d I n t e r e s t - I n t e r i m F i n a n c i n g E x p e n s e 2 0 0 - 0 0 0 - 5 9 2 - 7 3 0 - 8 1 - ( 6 , 4 7 5 ) ( 6 , 4 7 5 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D Ne t I m p a c t t o D e b t S v s F u n d - ( 6 , 4 7 5 ) ( 6 , 4 7 5 ) N e g a t i v e F u n d B a l a n c e C h a n g e 30 5 CI P - S t r e e t F u n d R O W P r o c e e d s T r a n s f e r R e v e n u e 3 0 5 - 0 0 0 - 3 7 9 - 0 0 0 - 0 0 - 8 0 , 0 0 0 8 0 , 0 0 0 R e c l a s s t o T r a n s f e r B A R S C o d e 30 5 - 9 0 5 CI P - S t r e e t F u n d S t r e e t V a c a t i o n P r o c e e d s R e v e n u e 3 0 5 - 9 0 5 - 3 9 7 - 0 0 0 - 0 2 80 , 0 0 0 - ( 8 0 , 0 0 0 ) R e c l a s s t o T r a n s f e r B A R S C o d e 30 5 - 9 0 5 CI P - S t r e e t F u n d G e n O H E x p e n s e 3 0 5 - 9 0 5 - 5 9 4 - 1 9 0 - 9 1 (2 2 , 0 0 0 ) ( 2 1 , 9 7 6 ) 2 4 Adj u s t s y s t e m f o r e c a s t t o a c t u a l Ne t I m p a c t t o C I P S t r e e t F u n d 58 , 0 0 0 5 8 , 0 2 4 2 4 P o s i t i v e F u n d B a l a n c e C h a n g e 41 1 Wa t e r / S w r F u n d W / S P a y B a c k C o l l e c t i o n s R e v e n u e 4 1 1 - 0 0 0 - 3 8 9 - 0 0 0 - 2 0 38 , 7 8 3 2 9 , 0 8 7 ( 9 , 6 9 6 ) Adj u s t s y s t e m f o r e c a s t t o a c t u a l 41 1 - 0 4 2 Wt r / S w r F u n d - U t i l i t y B i l l i n g Sa l a r i e s & w a g e s E x p e n s e 4 1 1 - 0 4 2 - 5 1 4 - 2 3 0 - 1 1 (1 9 2 , 1 3 9 ) ( 2 0 8 , 0 0 0 ) ( 1 5 , 8 6 1 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 0 4 2 Wt r / S w r F u n d - U t i l i t y B i l l i n g Ov e r t i m e E x p e n s e 4 1 1 - 0 4 2 - 5 1 4 - 2 3 0 - 1 2 (2 0 0 ) ( 2 5 0 ) ( 5 0 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 0 4 2 Wt r / S w r F u n d - U t i l i t y B i l l i n g So c i a l S e c u r i t y Ex p e n s e 4 1 1 - 0 4 2 - 5 1 4 - 2 3 0 - 2 1 (1 4 , 7 1 4 ) ( 1 6 , 0 0 0 ) ( 1 , 2 8 6 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 0 4 2 Wt r / S w r F u n d - U t i l i t y B i l l i n g Pr o f e s s i o n a l s v s E x p e n s e 4 1 1 - 0 4 2 - 5 1 4 - 2 3 0 - 4 1 (1 9 , 8 4 1 ) ( 2 2 , 0 0 0 ) ( 2 , 1 5 9 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 0 4 2 Wt r / S w r F u n d - U t i l i t y B i l l i n g Re p a i r s & M a i n t e n a n c e E x p e n s e 4 1 1 - 0 4 2 - 5 1 4 - 2 3 0 - 4 8 (2 2 , 7 3 6 ) ( 2 0 , 0 0 0 ) 2 , 7 3 6 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 3 Wt r / S w r F u n d - W t r D i s t r i b u t i o n E x t e r n a l T a x e s E x p e n s e 4 1 1 - 4 0 3 - 5 3 4 - 1 0 0 - 5 3 (5 5 , 2 4 8 ) ( 7 5 , 0 0 0 ) ( 1 9 , 7 5 2 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 3 Wt r / S w r F u n d - W t r D i s t r i b u t i o n F u e l c o n s u m e d E x p e n s e 4 1 1 - 4 0 3 - 5 3 4 - 5 0 0 - 3 2 - ( 4 2 6 ) ( 4 2 6 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 3 Wt r / S w r F u n d - W t r D i s t r i b u t i o n S m a l l T o o l s / M i n o r E q u i p Ex p e n s e 4 1 1 - 4 0 3 - 5 3 4 - 5 0 0 - 3 5 (6 , 1 5 0 ) ( 5 , 5 0 0 ) 6 5 0 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 4 Wt r / S w r F u n d - W t r Q u a l i t y E P A D O H G r a n t R e v e n u e 4 1 1 - 4 0 4 - 3 3 3 - 6 6 4 - 6 8 2,9 8 6 2 , 7 5 0 ( 2 3 6 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 4 Wt r / S w r F u n d - W t r Q u a l i t y O f f i c e & O p e r a t i n g S u p p l i e s E x p e n s e 4 1 1 - 4 0 4 - 5 3 4 - 8 0 0 - 3 1 (8 4 , 0 2 0 ) ( 7 5 , 0 0 0 ) 9 , 0 2 0 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 4 Wt r / S w r F u n d - W t r Q u a l i t y S m a l l T o o l s / M i n o r E q u i p Ex p e n s e 4 1 1 - 4 0 4 - 5 3 4 - 8 0 0 - 3 5 (3 5 ) ( 5 0 ) ( 1 5 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 4 Wt r / S w r F u n d - W t r Q u a l i t y P r o f e s s i o n a l s v s E x p e n s e 4 1 1 - 4 0 4 - 5 3 4 - 8 0 0 - 4 1 (1 8 , 1 0 4 ) ( 1 9 , 0 0 0 ) ( 8 9 6 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 4 Wt r / S w r F u n d - W t r Q u a l i t y C o m m u n i c a t i o n E x p e n s e 4 1 1 - 4 0 4 - 5 3 4 - 8 0 0 - 4 2 (5 , 8 9 9 ) ( 5 , 9 0 0 ) ( 1 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 4 Wt r / S w r F u n d - W t r Q u a l i t y T r a v e l E x p e n s e 4 1 1 - 4 0 4 - 5 3 4 - 8 0 0 - 4 3 (3 6 4 ) ( 3 7 5 ) ( 1 1 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 4 Wt r / S w r F u n d - W t r Q u a l i t y O p e r a t i n g R e n t a l s / L e a s e s E x p e n s e 4 1 1 - 4 0 4 - 5 3 4 - 8 0 0 - 4 5 (9 ) ( 1 0 ) ( 1 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 5 Wt r / S w r F u n d - W a s t e W t r T r t m n t O v e r t i m e E x p e n s e 4 1 1 - 4 0 5 - 5 3 5 - 8 0 0 - 1 2 (2 , 2 0 0 ) ( 2 , 5 0 0 ) ( 3 0 0 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 5 Wt r / S w r F u n d - W a s t e W t r T r t m n t I n t e r f u n d t a x e s E x p e n s e 4 1 1 - 4 0 5 - 5 3 5 - 1 0 0 - 5 4 (1 0 , 0 5 3 ) ( 1 0 , 0 0 0 ) 5 3 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 5 Wt r / S w r F u n d - W a s t e W t r T r t m n t O f f i c e & O p e r a t i n g S u p p l i e s E x p e n s e 4 1 1 - 4 0 5 - 5 3 5 - 8 0 0 - 3 1 (4 4 , 2 0 5 ) ( 4 7 , 0 0 0 ) ( 2 , 7 9 5 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 5 Wt r / S w r F u n d - W a s t e W t r T r t m n t S m a l l T o o l s / M i n o r E q u i p Ex p e n s e 4 1 1 - 4 0 5 - 5 3 5 - 8 0 0 - 3 5 (3 7 3 ) ( 6 0 0 ) ( 2 2 7 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 5 Wt r / S w r F u n d - W a s t e W t r T r t m n t P r o f e s s i o n a l s v s E x p e n s e 4 1 1 - 4 0 5 - 5 3 5 - 8 0 0 - 4 1 (1 , 4 6 7 ) ( 1 , 4 0 0 ) 6 7 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 5 Wt r / S w r F u n d - W a s t e W t r T r t m n t C o m m u n i c a t i o n E x p e n s e 4 1 1 - 4 0 5 - 5 3 5 - 8 0 0 - 4 2 (2 , 3 5 2 ) ( 2 , 3 0 0 ) 5 2 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 5 Wt r / S w r F u n d - W a s t e W t r T r t m n t O p e r a t i n g R e n t a l s / L e a s e s E x p e n s e 4 1 1 - 4 0 5 - 5 3 5 - 8 0 0 - 4 5 - ( 4 0 0 ) ( 4 0 0 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 5 Wt r / S w r F u n d - W a s t e W t r T r t m n t P u b l i c U t i l i t y S v s Ex p e n s e 4 1 1 - 4 0 5 - 5 3 5 - 8 0 0 - 4 7 (1 1 6 , 1 0 3 ) ( 1 1 6 , 0 0 0 ) 1 0 3 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D  11 . 3 0 . 1 5 SU M M A R Y O F C H A N G E S T O B U D G E T A N A L Y S I S SU P P L E M E N T A L B U D G E T C H A N G E S N O V E M B E R 4 t h V E R S I O N v s . N O V E M B E R 3 0 t h V E R S I O N Re f Fu n d D e s c r i p t i o n C a t e g o r y Acc o u n t 1 1 . 4 . 1 5 1 1 . 3 0 . 1 5 D i f f Notes 41 1 - 4 0 5 Wt r / S w r F u n d - W a s t e W t r T r t m n t R e p a i r s & M a i n t e n a n c e E x p e n s e 4 1 1 - 4 0 5 - 5 3 5 - 8 0 0 - 4 8 (2 , 2 8 3 ) ( 7 , 0 0 0 ) ( 4 , 7 1 7 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 5 Wt r / S w r F u n d - W a s t e W t r T r t m n t M a i n S t r e e t C o n t r i b u t i o n E x p e n s e 4 1 1 - 4 0 5 - 5 3 5 - 9 0 0 - 4 9 (4 4 , 4 4 4 ) ( 5 0 , 0 0 0 ) ( 5 , 5 5 6 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 6 Wt r / S w r F u n d - W a s t e W t r C o l l e c t M a c h i n e r y & E q u i p E x p e n s e 4 1 1 - 4 0 6 - 5 9 4 - 3 5 0 - 6 4 - ( 1 3 , 1 0 4 ) ( 1 3 , 1 0 4 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 6 Wt r / S w r F u n d - W a s t e W t r C o l l e c t M i s c P e r s o n n e l B e n e f i t s E x p e n s e 4 1 1 - 4 0 6 - 5 3 5 - 5 0 0 - 2 8 (7 2 ) ( 3 0 0 ) ( 2 2 8 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 6 Wt r / S w r F u n d - W a s t e W t r C o l l e c t E x t e r n a l T a x e s E x p e n s e 4 1 1 - 4 0 6 - 5 3 5 - 1 0 0 - 5 3 (2 0 , 9 4 2 ) ( 2 6 , 5 0 0 ) ( 5 , 5 5 8 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 6 Wt r / S w r F u n d - W a s t e W t r C o l l e c t O f f i c e & O p e r a t i n g S u p p l i e s E x p e n s e 4 1 1 - 4 0 6 - 5 3 5 - 5 0 0 - 3 1 (1 6 , 5 4 7 ) ( 1 6 , 5 0 0 ) 4 7 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 6 Wt r / S w r F u n d - W a s t e W t r C o l l e c t P r o f e s s i o n a l s v s E x p e n s e 4 1 1 - 4 0 6 - 5 3 5 - 5 0 0 - 4 1 (2 9 3 ) ( 3 0 0 ) ( 7 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 6 Wt r / S w r F u n d - W a s t e W t r C o l l e c t C o m m u n i c a t i o n E x p e n s e 4 1 1 - 4 0 6 - 5 3 5 - 5 0 0 - 4 2 (2 , 7 8 5 ) ( 2 , 8 0 0 ) ( 1 5 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 6 Wt r / S w r F u n d - W a s t e W t r C o l l e c t O p e r a t i n g R e n t a l s / L e a s e s E x p e n s e 4 1 1 - 4 0 6 - 5 3 5 - 5 0 0 - 4 5 (8 4 4 ) ( 1 , 0 0 0 ) ( 1 5 6 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 6 Wt r / S w r F u n d - W a s t e W t r C o l l e c t R e p a i r s & M a i n t e n a n c e E x p e n s e 4 1 1 - 4 0 6 - 5 3 5 - 5 0 0 - 4 8 (4 5 2 ) ( 4 5 0 ) 2 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 6 Wt r / S w r F u n d - W a s t e W t r C o l l e c t M i s c e l l a n e o u s E x p e n s e 4 1 1 - 4 0 6 - 5 3 5 - 5 0 0 - 4 9 (2 , 9 6 5 ) ( 2 , 9 0 0 ) 6 5 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 6 Wt r / S w r F u n d - W a s t e W t r C o l l e c t U t i l i t i y S e r v i c e s Ex p e n s e 4 1 1 - 4 0 6 - 5 3 5 - 8 0 0 - 4 7 (1 2 , 7 9 3 ) ( 1 3 , 0 0 0 ) ( 2 0 7 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 6 Wt r / S w r F u n d - W a s t e W t r C o l l e c t S e w e r L a t e c o m e r P a y b k E x p e n s e 4 1 1 - 4 0 6 - 5 8 9 - 0 0 0 - 4 9 (3 8 , 7 8 3 ) ( 2 9 , 0 8 8 ) 9 , 6 9 5 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 7 Wt r / S w r F u n d - B i o s o l i d s O v e r t i m e E x p e n s e 4 1 1 - 4 0 7 - 5 3 5 - 8 0 0 - 1 2 (1 , 0 0 0 ) ( 1 , 1 0 0 ) ( 1 0 0 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 7 Wt r / S w r F u n d - B i o s o l i d s O f f i c e & O p e r a t i n g S u p p l i e s E x p e n s e 4 1 1 - 4 0 7 - 5 3 5 - 8 0 0 - 3 1 (7 , 0 6 7 ) ( 8 , 0 0 0 ) ( 9 3 3 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 7 Wt r / S w r F u n d - B i o s o l i d s P r o f e s s i o n a l s v s E x p e n s e 4 1 1 - 4 0 7 - 5 3 5 - 8 0 0 - 4 1 (1 , 6 7 4 ) ( 2 , 0 0 0 ) ( 3 2 6 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 7 Wt r / S w r F u n d - B i o s o l i d s U t i l i t i y S e r v i c e s Ex p e n s e 4 1 1 - 4 0 7 - 5 3 5 - 8 0 0 - 4 7 (8 , 0 9 6 ) ( 8 , 2 0 0 ) ( 1 0 4 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 7 Wt r / S w r F u n d - B i o s o l i d s R e p a i r s & M a i n t e n a n c e E x p e n s e 4 1 1 - 4 0 7 - 5 3 5 - 8 0 0 - 4 8 (2 3 , 2 6 8 ) ( 3 0 , 0 0 0 ) ( 6 , 7 3 2 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 1 - 4 0 7 Wt r / S w r F u n d - B i o s o l i d s M i s c e l l a n e o u s E x p e n s e 4 1 1 - 4 0 7 - 5 3 5 - 8 0 0 - 4 9 (4 , 9 5 3 ) ( 5 , 5 0 0 ) ( 5 4 7 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D Va r i o u s R o u n d i n g - ( 3 ) ( 3 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D Ne t I m p a c t t o W t r / S w r F u n d (7 4 3 , 7 0 4 ) ( 8 1 3 , 6 1 8 ) ( 6 9 , 9 1 4 ) N e g a t i v e F u n d B a l a n c e C h a n g e 41 5 - 9 2 5 Wa t e r C a p i t a l F u n d - W t r C a p i t a l S u r c h a r g e W t r R e v e n u e 4 1 5 - 9 2 5 - 3 4 3 - 4 0 0 - 0 0 16 0 , 0 0 0 2 2 0 , 0 0 0 6 0 , 0 0 0 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 5 - 9 2 5 Wa t e r C a p i t a l F u n d - W t r P W T F L o a n P r o c c e d s R e v e n u e 4 1 5 - 9 2 5 - 3 9 1 - 8 0 0 - 1 2 - 2 4 , 9 3 9 2 4 , 9 3 9 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 41 5 - 9 3 0 Wa t e r C a p i t a l F u n d - S w r G e n F u n d O H E x p e n s e 4 1 5 - 9 3 0 - 5 3 5 - 1 0 0 - 9 1 (5 3 8 ) - 5 3 8 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D Ne t I m p a c t t o W t r C a p i t a l F u n d 15 9 , 4 6 2 2 4 4 , 9 3 9 8 5 , 4 7 7 P o s i t i v e F u n d B a l a n c e C h a n g e 41 7 19 5 6 T r a n s L i n e F u n d P a p e r M i l l C o n t r i b u t i o n s Re v e n u e 4 1 7 - 0 0 0 - 3 6 9 - 4 0 0 - 0 0 21 9 , 7 9 8 1 6 4 , 8 4 9 ( 5 4 , 9 5 0 ) Adj u s t s y s t e m f o r e c a s t t o a c t u a l Ne t I m p a c t t o T r a n s L i n e F u n d 21 9 , 7 9 8 1 6 4 , 8 4 9 ( 5 4 , 9 5 0 ) N e g a t i v e F u n d B a l a n c e C h a n g e 50 0 - 6 0 0 Eq u i p m e n t R e n t a l F u n d O p e r a t i n g T r a n s f e r I n R e v e n u e 5 0 0 - 6 0 0 - 3 9 7 - 0 0 0 - 0 0 44 7 , 1 9 6 4 9 7 , 1 9 6 5 0 , 0 0 0 T r a n s f e r f r o m G e n e r a l F u n d 50 0 - 6 0 0 Eq u i p m e n t R e n t a l F u n d U n i f o r m s E x p e n s e 5 0 0 - 6 0 0 - 5 4 8 - 6 0 0 - 2 6 (3 4 ) ( 2 4 5 ) ( 2 1 1 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 50 0 - 6 0 0 Eq u i p m e n t R e n t a l F u n d C o m m u n i c a t i o n E x p e n s e 5 0 0 - 6 0 0 - 5 4 8 - 6 0 0 - 4 2 (1 , 1 7 4 ) ( 1 , 2 0 0 ) ( 2 6 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 50 0 - 6 0 0 Eq u i p m e n t R e n t a l F u n d O p e r a t i n g R e n t a l s / L e a s e s E x p e n s e 5 0 0 - 6 0 0 - 5 4 8 - 6 0 0 - 4 5 (8 5 ) ( 1 2 5 ) ( 4 0 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 50 0 - 6 0 0 Eq u i p m e n t R e n t a l F u n d M i s c e l l a n e o u s E x p e n s e 5 0 0 - 6 0 0 - 5 4 8 - 6 0 0 - 4 9 (5 , 0 0 0 ) ( 7 , 0 0 0 ) ( 2 , 0 0 0 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 50 0 - 6 0 1 IT E q u i p m e n t R e n t a l F u n d C o m m u n i c a t i o n E q u i p m e n t E x p e n s e 5 0 0 - 6 0 1 - 5 9 4 - 1 8 3 - 6 4 (5 , 0 0 0 ) ( 7 , 0 0 0 ) ( 2 , 0 0 0 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D Va r i o u s R o u n d i n g - ( 4 ) ( 4 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D Ne t I m p a c t t o E q u i p R t l F u n d 43 5 , 9 0 3 4 8 1 , 6 2 2 4 5 , 7 1 9 P o s i t i v e F u n d B a l a n c e C h a n g e 55 5 - 4 0 2 En g i n e e r i n g S v s F u n d E x t e r n a l E n g S v s R e v e n u e 5 5 5 - 4 0 2 - 3 4 3 - 8 0 0 - 0 0 95 , 0 0 0 1 2 5 , 0 0 0 3 0 , 0 0 0 R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 55 5 - 4 0 2 En g i n e e r i n g S v s F u n d C a p i t a l E x p e n s e E x p e n s e 5 5 5 - 4 0 2 - 5 9 4 - 3 2 0 - 6 4 - ( 1 , 5 0 0 ) ( 1 , 5 0 0 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 55 5 - 4 0 2 En g i n e e r i n g S v s F u n d T r a v e l E x p e n s e 5 5 5 - 4 0 2 - 5 3 2 - 2 0 0 - 4 3 (5 0 0 ) ( 7 5 0 ) ( 2 5 0 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 55 5 - 4 0 2 En g i n e e r i n g S v s F u n d M i s c e l l a n e o u s E x p e n s e 5 5 5 - 4 0 2 - 5 3 2 - 2 0 0 - 4 9 (2 , 4 0 0 ) ( 5 , 0 0 0 ) ( 2 , 6 0 0 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D Ne t I m p a c t t o E n g S v s F u n d 92 , 1 0 0 1 1 7 , 7 5 0 2 5 , 6 5 0 P o s i t i v e F u n d B a l a n c e C h a n g e 60 1 Re f u n d a b l e D e p o s i t s I n v e s t m e n t I n t e r e s t R e v e n u e 6 0 1 - 0 0 0 - 3 6 1 - 1 1 0 - 0 0 89 7 5 ( 1 4 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D 60 1 Re f u n d a b l e D e p o s i t s R e f u n d a b l e D e p o s i t s E x p e n s e 6 0 1 - 0 0 0 - 5 8 9 - 0 0 0 - 0 0 - ( 4 , 9 0 0 ) ( 4 , 9 0 0 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D Ne t I m p a c t t o R e f D e p o s i t s F u n d 89 ( 4 , 8 2 5 ) ( 4 , 9 1 4 ) N e g a t i v e F u n d B a l a n c e C h a n g e 61 3 - 0 4 3 Age n c y P a s s T h r o u g h F u n d R e t a i n a g e C l e a r i n g E x p e n s e 6 1 3 - 0 4 3 - 5 8 9 - 0 0 0 - 0 1 (1 1 , 5 1 1 ) ( 1 5 , 0 0 0 ) ( 3 , 4 8 9 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D Ne t I m p a c t t o A g e n c y F u n d (1 1 , 5 1 1 ) ( 1 5 , 0 0 0 ) ( 3 , 4 8 9 ) N e g a t i v e F u n d B a l a n c e C h a n g e 62 3 Go l f C o u r s e F u n d O f f i c e & O p e r a t i n g S u p p l i e s E x p e n s e 6 2 3 - 0 0 0 - 5 7 6 - 6 8 0 - 3 1 - ( 1 , 0 0 0 ) ( 1 , 0 0 0 ) R e v i s e d f o r e c a s t a s c o m p a r e d t o Y T D Ne t I m p a c t t o G o l f C o u r s e F u n d - ( 1 , 0 0 0 ) ( 1 , 0 0 0 ) N e g a t i v e F u n d B a l a n c e C h a n g e Ne t I m p a c t A L L F U N D S (2 2 4 , 8 1 8 ) ( 1 3 8 , 5 5 9 ) 8 6 , 2 5 9  11 . 3 0 . 1 5 Ref Fund Revenue Increase/ (Decrease) Expense Increase/ (Decrease) Category Description 010 General Fund 81,100 Retail Sales Tax Adjusted for revised economic growth estimates. 26,553 Utility Taxes Increased Storm & Drainage Fees from 4% over 2015 Estimated Actuals to 10%. Adjusted private utility revenue estimates. 32,071 Special Purpose Tax Adjusted for revised economy growth estimates. 7,256 Property Tax Updated Property Tax Calculation for Budget Projection 10,000 Transfer From Lodging Tax Fund Lodging Tax Fund Estimate to pay for Police Overtime at Special Events (29,797) Salaries - Payroll Adjustments Reduced Police Overtime; Added .33 FTE for HR Manager Replacement; Replaced Admin Position for Patrol Officer at Police; Adjusted Teamster Wages from 2.0% Cola to 1.6% Cola 15,000 Intergovernment Services Contract for Dispatch Services reviewed and increased over original projection. 11,000 Transfer to Community Svs Fund Increased Transfer to Community Services fund for increased expenses (50,000) Bond Debt Transfer Debt Transfer Reduced from General Fund - increase in REET Funds to cover debt payments 156,980 (53,797) 102 Contingency Fund (4,000) Property Tax Transfer Property Tax Receipts to Firemen's Pension Plan (4,000) - 110 Street Fund 3,244 Utility Taxes Increased Storm & Drainage Fees from 4% over 2015 Estimated Actuals to 10%. Adjusted private utility revenue estimates. 10,000 Garbage Bins Reimbursement D&M Disposal Payment for Recycle Bins 336 Salaries - Payroll Adjustments 15,351 Non Labor Expenses Utility Services & Operating Supply estimates adjusted by Department Head 13,244 15,687 120 Library Fund (1,200) Non Labor Expenses Professional Services reduced to meet budget expense target - (1,200) 135 Real Estate Excise Tax Fund 50,000 Excise Tax Revenue Increased estimate for REET Funds based on 2015 activity 50,000 Debt Transfser Debt Transfer for Mtn View Bond Interest 50,000 50,000 140 PW Admin (699) (339) Overhead Allocation SUMMARY OF CHANGES TO BUDGET ANALYSIS NOVEMBER 2nd VERSION vs NOVEMBER 4th VERSION Ref Fund Revenue Increase/ (Decrease) Expense Increase/ (Decrease) Category Description SUMMARY OF CHANGES TO BUDGET ANALYSIS NOVEMBER 2nd VERSION vs NOVEMBER 4th VERSION (699) (339) 150 Lodging Tax Fund 10,000 Hotel / Lodging Tax Revenue Increase based on projected lodging activity 10,000 Operating Transfer Operating Transfer to General Fund for Police Overtime needed at Special Events 10,000 10,000 171 FIRE / EMS 23,820 Property Tax Updated Property Tax Calculation for Budget Projection 23,820 Intergov't Services Pass Through Property Tax For FIRE /EMS Services 23,820 23,820 199 Community Services Fund 128,000 Utility Taxes Proposed increase to Public Utility Tax for limited time period 11,000 Operating Transfer Operating Transfer From General Fund to cover fund expenses 145,495 Salaries - Payroll Adjustments Added 2.0 FTEs for Parks & Mtn View Maintenance - Pending approval of Utility Tax (5,000) Non Labor Expenses Reduced Repairs & Maintenance estimate 139,000 140,495 200 Debt Service Fund (42,500) Debt Payment Will pay partial interest payment in 2015 for Mountain View interest only payment - (42,500) 305 CIP Street Fund (115,000) Interfund Loan Receipt Transferred Interfund Loan Receipt to 2015 - Pending Council Approval (115,000) - 411 Water / Sewer Fund (503) Non Labor Expenses Adjustment to Public Works OH Allocation 10,983 Salaries - Payroll Adjustments Restored Historical Use of Overtime back in to budget partially offset by reduced Cola percentage from 2.0% to 1.6% - 10,480 412 Storm Fund 43,400 Storm Fees Increase Drainage Fee charges to 10% over 2015 Estimated Actual; fee correction to fees listed in code 110,000 Interfund Loan Receipt Pending Council Approval (80,000) Capital Reduced Capital Expense estimate - stormwater plan 3,907 Salaries - Payroll Adjustments Restored Historical Use of Overtime back in to budget partially offset by reduced Cola percentage from 2.0% to 1.6% 153,400 (76,093) 417 1956 Transmission Line Fund (5,000) Interfund Loan Disbursement Pending Council Approval - (5,000) Ref Fund Revenue Increase/ (Decrease) Expense Increase/ (Decrease) Category Description SUMMARY OF CHANGES TO BUDGET ANALYSIS NOVEMBER 2nd VERSION vs NOVEMBER 4th VERSION 500 Equipment Repair & Replacement 1,965 Salaries - Payroll Adjustments Restored Historical Use of Overtime back in to budget partially offset by reduced Cola percentage from 2.0% to 1.6% - 1,965 610 Firemen's Pension Fund 4,000 Property Tax Transfer Property Tax Receipts From Contingency Fund 4,000 - Total Increase/(Decrease)430,745 73,518 Net Impact to All Funds 357,227 General Ledger sheiladUser: Fiscal Year: 12/01/2015 - 9:49AMPrinted: 2016 Budget Analysis 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 010 General Fund R1 Taxes 682,898.53 735,010.49 311-100-00Property Tax 750,000.00 750,000.00 0.00 767,500.00 774,756.00 770,329.00 0.00 1,702,277.99 1,726,225.31 313-110-00Retail Sales Tax 1,728,380.00 1,845,000.00 0.00 1,856,000.00 2,047,966.00 2,047,966.00 0.00 185,610.47 212,196.43 316-400-01Public Utility Tax- Water 202,910.00 218,974.05 0.00 224,690.00 224,690.00 224,690.00 0.00 235,856.85 236,394.92 316-400-02Public Utility Tax-Swr 234,668.00 234,110.87 0.00 238,430.00 241,134.00 241,134.00 0.00 125,690.12 149,351.55 316-400-03Public Utility Tax-Garbage 125,625.00 137,500.00 0.00 125,000.00 139,375.00 139,375.00 0.00 52,279.03 50,095.78 316-400-04Public Utility Tax-Storm 51,744.00 50,974.28 0.00 53,250.00 53,250.00 53,250.00 0.00 556,854.22 572,467.84 316-410-00Private Utility - Electric 578,223.00 535,000.00 0.00 535,000.00 545,700.00 545,700.00 0.00 0.00 0.00 316-460-00Utility Tax - Cable Franchise 0.00 0.00 0.00 0.00 0.00 0.00 0.00 243,421.73 229,993.40 316-470-00Private Utility - Telephone 240,000.00 213,316.49 0.00 215,000.00 215,000.00 215,000.00 0.00 107,987.42 109,943.61 317-200-00Leasehold Excise Tax 110,000.00 110,000.00 0.00 110,000.00 110,000.00 110,000.00 0.00 3,892,876.36 4,021,679.33 4,021,550.00 Taxes Totals: 0.00 4,094,875.69 4,124,870.00 4,351,871.00 4,347,444.00 0.00 R3 Intergovernmental 0.00 41,119.00 335-000-91PUD Privilege Tax 55,000.00 57,463.00 0.00 57,500.00 57,500.00 57,500.00 0.00 0.00 0.00 336-060-21Motor Vehicle Tax - Population 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 336-060-94Liquor Excise Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 82,563.77 81,967.47 336-060-95Liquor Board Profits 82,000.00 81,900.00 0.00 81,900.00 81,900.00 81,900.00 0.00 0.00 0.00 338-230-00Detention/Correction 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 338-280-00Communications, Alarms & Disp 0.00 0.00 0.00 0.00 0.00 0.00 0.00 82,563.77 123,086.47 137,000.00 Intergovernmental Totals: 0.00 139,363.00 139,400.00 139,400.00 139,400.00 0.00 R4 Charges for Services 568.66 336.81 341-320-00Warrant Fees 0.00 400.00 0.00 0.00 0.00 0.00 0.00 360.85 610.99 341-600-00Photocopying 500.00 400.00 0.00 400.00 400.00 400.00 0.00 29.79 132.61 341-620-00Copy/Tape Fees 200.00 100.00 0.00 100.00 100.00 100.00 0.00 Page 1GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 1,525.00 350.00 341-920-00Other Governmental Services 250.00 200.00 0.00 300.00 300.00 300.00 0.00 0.00 0.00 341-960-00Civil Service Testing Fee 0.00 800.00 0.00 500.00 500.00 500.00 0.00 0.00 0.00 341-990-00Passport Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 160,918.44 139,938.97 343-890-00Admin Fees 125,000.00 125,000.00 0.00 125,000.00 130,000.00 130,000.00 0.00 63,819.95 82,581.00 349-140-01Budget/Acctg/Cons/Rent -Street 68,730.00 68,730.00 0.00 48,545.00 48,545.00 48,545.00 0.00 0.00 69,512.00 349-140-02Budget/Acctg/Cons/Rent-SwrColl 74,360.00 74,360.04 0.00 62,913.00 62,913.00 62,913.00 0.00 0.00 76,639.00 349-140-03Budget/Acctg/Cons/Rent-Cty Wtr 81,984.00 81,984.00 0.00 83,864.00 83,864.00 83,864.00 0.00 0.00 44,185.00 349-140-04Budget/Acctg/Cons/Rent-Wtr Qua 47,266.00 47,265.96 0.00 31,416.00 31,416.00 31,416.00 0.00 0.00 47,053.00 349-140-05Budget/Acctg/Cons/Rent-Storm 43,600.00 43,599.96 0.00 36,393.00 36,393.00 36,393.00 0.00 102,753.41 56,793.00 349-140-06Budget/Acctg/Cons/Rent-EquipRe 55,297.00 55,296.96 0.00 58,200.00 58,200.00 58,200.00 0.00 500.04 20,819.00 349-140-07Budg/Acctg/Cons/Rent/1956Trans 33,372.00 33,372.00 0.00 2,751.00 2,751.00 2,751.00 0.00 25,467.60 42,602.00 349-140-08Budg/Acct/Cons/Rent-GenGovCIP 40,716.00 40,716.00 0.00 44,105.00 44,105.00 44,105.00 0.00 82,180.15 120,807.00 349-140-09Budg/Acct/Cons/Rent -Comm Serv 143,585.00 143,585.04 0.00 110,188.00 110,188.00 110,188.00 0.00 346,649.76 29,814.00 349-140-10Budg/Acctg/Cons/Rent/W&SCIP 92,785.00 92,784.96 0.00 58,690.00 58,690.00 58,690.00 0.00 2,663.63 3,741.00 349-140-11Budg/Acct/Cons/Rent-FFPension 2,964.00 2,964.00 0.00 2,932.00 2,932.00 2,932.00 0.00 0.00 35,902.00 349-140-12Budget/Acct/Cons/Rent -PW Admi 45,289.00 45,288.96 0.00 60,599.00 60,599.00 60,599.00 0.00 0.00 71,011.00 349-140-13budget/Acct/Cons/Rent-PW Eng 54,493.00 54,492.96 0.00 65,615.00 65,615.00 65,615.00 0.00 0.00 41,137.00 349-140-14Budget/Acctg/Cons/Rent- UB 35,874.00 35,874.00 0.00 42,522.00 42,522.00 42,522.00 0.00 0.00 65,020.00 349-140-15Budget/Acctg/Cons/Rent - SwrTr 69,555.00 69,555.00 0.00 58,972.00 58,972.00 58,972.00 0.00 0.00 22,824.00 349-140-16Budget/Acctg/Cons/rent-BioSds 24,416.00 24,416.04 0.00 27,494.00 27,494.00 27,494.00 0.00 0.00 6,676.00 349-140-17Budget/Acctg/Cons/Rent -Wtr Re 7,141.00 7,140.96 0.00 11,265.00 11,265.00 11,265.00 0.00 86,422.63 178,951.00 349-140-18Budget/Accts/Cons/Rent - Libr 218,508.00 218,508.00 0.00 185,189.00 185,189.00 185,189.00 0.00 1,661.08 4,012.00 349-140-19Budget/Acct/Cons/rent-Golf Cou 4,210.00 4,209.96 0.00 3,272.00 3,272.00 3,272.00 0.00 30,618.61 13,780.00 349-140-20Budget/Acctg/Cons/Rent -Lodge 21,030.00 21,030.00 0.00 18,897.00 18,897.00 18,897.00 0.00 375.24 81,776.00 349-140-21Budget/Acctg/Cons/Rent-StrtCIP 21,976.00 21,975.96 0.00 29,846.00 29,846.00 29,846.00 0.00 0.00 1,590.00 349-140-25Overhead allocation - SDC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 349-190-00Other Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 906,514.84 1,258,594.38 1,313,101.00 Charges for Services Totals: 0.00 1,314,050.76 1,169,968.00 1,174,968.00 1,174,968.00 0.00 R5 Fines and Forfeits 0.00 0.00 351-910-00Other SC Penalties 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,456.19 8,783.99 357-310-00Jury Demand Cost 7,000.00 7,000.00 0.00 9,000.00 9,000.00 9,000.00 0.00 6,456.19 8,783.99 7,000.00 Fines and Forfeits Totals: 0.00 7,000.00 9,000.00 9,000.00 9,000.00 0.00 Page 2GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 R6 Miscellaneous Receipts 481.89 337.42 361-110-00Investment Interest 1,309.07 702.00 0.00 800.00 800.00 800.00 0.00 391.86 415.39 361-400-00Local Sales Tax Interest 700.00 2,000.00 0.00 700.00 700.00 2,000.00 0.00 0.00 0.00 362-400-00Facility Rentals - Short Term 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 57,766.71 362-500-00Facilities Rentals - Long Term 30,000.00 26,000.00 0.00 26,000.00 26,000.00 51,000.00 0.00 10.00 0.00 367-000-00Contributions & Donations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367-000-01Contributions - Police Oper 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 927.53 369-100-00Sale of surplus items 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 369-200-00Found Property 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 150.00 369-400-00Judgements and Settlements 0.00 854.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 369-810-00Cash Over/Short 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,053.13 1,336.29 369-900-00Other Miscellaneous Revenues 4,000.00 6,800.00 0.00 7,000.00 7,000.00 7,000.00 0.00 1,936.88 60,933.34 36,009.07 Miscellaneous Receipts Totals: 0.00 36,356.00 34,500.00 34,500.00 60,800.00 0.00 R7 Non-Revenue Receipts 0.00 0.00 388-800-00Prior Year Correction 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,174.63 389-000-00Other Nonrevenues 0.00 570.00 0.00 0.00 0.00 0.00 0.00 0.00 1,174.63 0.00 Non-Revenue Receipts Totals: 0.00 570.00 0.00 0.00 0.00 0.00 R9 Other Financing Sources 0.00 0.00 381-100-00Interfund Loan Receipts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 395-100-00Sale of Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-000-00Operating Transfers - In 0.00 6,713.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00 0.00 0.00 Other Financing Sources Totals: 0.00 6,713.00 0.00 10,000.00 10,000.00 0.00 4,890,348.04 5,474,252.14 5,514,660.07 5,598,928.45 REVENUES TOTALS: 0.00 5,477,738.00 5,719,739.00 5,741,612.00 0.00 TRFOperating Transfer 0.00 0.00 597-000-00Operating Transfer Out 0.00 806.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Operating Transfer Totals: 0.00 806.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 806.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 3GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 011 Mayor & Council R3 Intergovernmental 0.00 0.00 336-000-98City 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 EPRPayroll Expense 45,000.00 45,000.00 511-600-11Salaries & Wages 45,000.00 45,000.00 0.00 45,000.00 45,000.00 45,000.00 0.00 3,443.28 3,443.28 511-600-21Social Security 3,443.00 3,443.00 0.00 3,443.00 3,443.00 3,443.00 0.00 0.00 0.00 511-600-22Retirement 0.00 0.00 0.00 0.00 0.00 0.00 0.00 115.92 115.92 511-600-24Industrial Insurance 256.00 141.00 0.00 220.00 220.00 220.00 0.00 48,559.20 48,559.20 48,699.00 Payroll Expense Totals: 0.00 48,584.00 48,663.00 48,663.00 48,663.00 0.00 EXPExpenditure 0.00 0.00 511-200-30Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 511-200-31Office & Operating Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 511-200-40Arts Commision Events 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,499.20 4,583.00 511-200-41Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 89.42 0.00 511-200-42Communications 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 511-200-44Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 511-200-45Operating Rentals & Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 796.25 1,172.66 511-200-49Miscellaneous 10,500.00 1,500.00 0.00 2,000.00 2,000.00 2,000.00 0.00 0.00 0.00 511-600-30Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 511-600-31Office & Operating Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 511-600-40Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 21,614.33 1,399.00 511-600-41Professional Services 20,000.00 4,500.00 0.00 20,000.00 20,000.00 20,000.00 0.00 15,949.77 14,029.12 511-600-42Communication 13,500.00 300.00 0.00 1,000.00 1,000.00 1,000.00 0.00 615.22 1,876.88 511-600-43Travel 2,000.00 300.00 0.00 2,000.00 2,000.00 2,000.00 0.00 0.00 0.00 511-600-45Operating Rentals & Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,910.37 0.00 511-600-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 511-600-48Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,996.00 6,592.00 511-600-49MIscellaneous 13,265.00 20,000.00 0.00 21,000.00 21,000.00 21,000.00 0.00 44,459.53 25,559.57 511-600-51Voter Registration/Elect Costs 40,000.00 55,000.00 0.00 30,000.00 30,000.00 30,000.00 0.00 13,050.00 17,671.80 511-601-95Equipment Rental - IT Systems 17,672.00 17,671.80 0.00 17,672.00 17,672.00 17,672.00 0.00 Page 4GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 0.00 573-900-31Ichikawa Sister City Program 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 573-900-49Ichikawa Event 0.00 0.00 0.00 0.00 0.00 0.00 0.00 108,980.09 72,884.03 116,937.00 Expenditure Totals: 0.00 99,271.80 93,672.00 93,672.00 93,672.00 0.00 157,539.29 121,443.23 165,636.00 147,855.80 EXPENDITURES TOTALS: 0.00 142,335.00 142,335.00 142,335.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 157,539.29 121,443.23 165,636.00 147,855.80 0.00 142,335.00 142,335.00 142,335.00 0.00 (157,539.29)(121,443.23)(165,636.00)(147,855.80)Mayor & Council Totals: 0.00 (142,335.00)(142,335.00)(142,335.00) 0.00 Page 5GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 012 City Manager R7 Non-Revenue Receipts 0.00 0.00 389-000-00Non-Revenue Receipts 0.00 174.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Non-Revenue Receipts Totals: 0.00 174.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 174.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 CAPCapital Expenditure 0.00 0.00 594-130-60Capital Outlays 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 976.78 594-130-64Machinery & Equipment 500.00 0.00 0.00 500.00 500.00 500.00 0.00 0.00 976.78 500.00 Capital Expenditure Totals: 0.00 0.00 500.00 500.00 500.00 0.00 EPRPayroll Expense 174,534.11 190,983.14 513-100-11Salaries & Wages 180,075.00 212,891.00 0.00 188,259.00 188,259.00 188,259.00 0.00 112.01 0.00 513-100-12Overtime 0.00 175.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 513-100-20Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12,818.06 13,309.11 513-100-21Social Security 15,517.00 15,000.00 0.00 16,214.00 16,214.00 16,214.00 0.00 4,216.08 4,836.63 513-100-22Retirement 27,814.00 33,822.00 0.00 29,603.00 29,603.00 29,603.00 0.00 29,251.71 28,509.41 513-100-23Medical Insurance 31,553.00 22,979.00 0.00 24,874.00 22,883.00 22,883.00 0.00 427.31 367.19 513-100-24Industrial Insurance 1,058.00 628.00 0.00 910.00 910.00 910.00 0.00 0.00 0.00 513-100-25Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,183.96 1,088.79 513-100-27Life/AD&D/LTD 771.00 413.00 0.00 403.00 403.00 403.00 0.00 21,612.68 (64,843.27)513-100-28Misc Employee Benefits 413.00 5,151.00 0.00 5,213.00 5,213.00 5,213.00 0.00 244,155.92 174,251.00 257,201.00 Payroll Expense Totals: 0.00 291,059.00 265,476.00 263,485.00 263,485.00 0.00 EXPExpenditure 0.00 0.00 513-100-30Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,238.11 3,105.14 513-100-31Office & Operating Supplies 3,100.00 1,635.00 0.00 2,000.00 2,000.00 2,000.00 0.00 200.00 19.62 513-100-41Professional Services 0.00 3,500.00 0.00 0.00 0.00 0.00 0.00 3,840.68 3,705.42 513-100-42Communication 3,000.00 2,343.00 0.00 2,500.00 2,500.00 2,500.00 0.00 5,591.58 2,180.04 513-100-43Travel 4,500.00 3,500.00 0.00 5,000.00 5,000.00 5,000.00 0.00 0.00 0.00 513-100-44Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 513-100-45Repairs & Maintenance 0.00 1,619.00 0.00 0.00 0.00 3,600.00 0.00 1,160.71 0.00 513-100-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,085.89 1,355.46 513-100-49Miscellaneous 4,300.00 4,000.00 0.00 2,500.00 2,500.00 2,500.00 0.00 8,465.04 14,159.04 513-101-95Equipment Rental - IT Systems 14,159.00 14,159.04 0.00 14,159.00 14,159.00 14,159.00 0.00 Page 6GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 0.00 513-400-40Other Services & Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 513-400-49Miscellaneous 0.00 2,800.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 513-500-40Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 113.88 0.00 513-500-48Repairs & Maintenance 500.00 0.00 0.00 500.00 500.00 500.00 0.00 26,695.89 24,524.72 29,559.00 Expenditure Totals: 0.00 33,556.04 26,659.00 26,659.00 30,259.00 0.00 270,851.81 199,752.50 287,260.00 324,615.04 EXPENDITURES TOTALS: 0.00 292,635.00 290,644.00 294,244.00 0.00 0.00 0.00 0.00 174.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 270,851.81 199,752.50 287,260.00 324,615.04 0.00 292,635.00 290,644.00 294,244.00 0.00 (270,851.81)(199,752.50)(287,260.00)(324,441.04)City Manager Totals: 0.00 (292,635.00)(290,644.00)(294,244.00) 0.00 Page 7GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 013 City Attorney R4 Charges for Services 0.00 0.00 341-950-00Attorney 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 0.00 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 CAPCapital Expenditure 0.00 0.00 594-150-60Capital Outlays 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367.99 0.00 594-150-64Machinery & Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367.99 0.00 0.00 Capital Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EPRPayroll Expense 223,071.65 227,069.66 515-300-11Salaries & Wages 270,235.00 258,199.00 0.00 271,721.00 271,721.00 271,721.00 0.00 0.00 0.00 515-300-12Overtime 0.00 1,000.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00 0.00 515-300-20Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 16,632.91 17,099.64 515-300-21Social Security 20,673.00 19,752.00 0.00 20,787.00 20,787.00 20,787.00 0.00 11,367.50 12,199.28 515-300-22Retirement 27,307.00 25,621.00 0.00 30,378.00 30,378.00 30,378.00 0.00 32,974.92 15,036.90 515-300-23Medical Insurance 45,157.00 38,450.00 0.00 48,185.00 52,384.00 52,384.00 0.00 427.63 303.40 515-300-24Industrial Insurance 1,719.00 875.00 0.00 1,639.00 1,639.00 1,639.00 0.00 15,704.00 17,528.00 515-300-25Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 943.05 745.07 515-300-27Life/AD&D/LTD Benefits 1,693.00 484.00 0.00 458.00 458.00 458.00 0.00 426.70 376.00 515-300-28Misc Emp Benefits 574.00 340.00 0.00 405.00 405.00 405.00 0.00 301,548.36 290,357.95 367,358.00 Payroll Expense Totals: 0.00 344,721.00 373,573.00 378,772.00 378,772.00 0.00 EXPExpenditure 128,609.19 116,161.84 512-400-51District Court County Service 135,000.00 158,476.00 0.00 150,450.00 150,450.00 150,450.00 0.00 0.00 0.00 515-300-30Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,662.39 4,187.27 515-300-31Office & Operating Supplies 2,000.00 1,500.00 0.00 2,000.00 2,000.00 2,000.00 0.00 0.00 73.56 515-300-40Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14,654.57 1,004.44 515-300-41Professional Services 5,150.00 5,000.00 0.00 5,150.00 5,150.00 5,150.00 0.00 1,510.31 1,327.22 515-300-42Communication 1,700.00 1,571.00 0.00 1,700.00 1,700.00 1,700.00 0.00 288.63 2,251.07 515-300-43Travel 5,000.00 5,000.00 0.00 5,000.00 5,000.00 5,000.00 0.00 0.00 0.00 515-300-45Operating Rentals & Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,489.66 0.00 515-300-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 515-300-48Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 8GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 2,829.83 2,725.11 515-300-49Miscellaneous 3,241.00 1,500.00 0.00 3,241.00 3,241.00 3,241.00 0.00 991.24 0.00 515-300-51District Court Cty Serv 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,600.04 4,988.04 515-300-95Equipment Rental - IT Systems 4,988.00 4,988.04 0.00 4,988.00 4,988.00 4,988.00 0.00 0.00 0.00 519-200-00Judgments & Settlements 0.00 2,700.00 0.00 0.00 0.00 0.00 0.00 158,635.86 132,718.55 157,079.00 Expenditure Totals: 0.00 180,735.04 172,529.00 172,529.00 172,529.00 0.00 460,552.21 423,076.50 524,437.00 525,456.04 EXPENDITURES TOTALS: 0.00 546,102.00 551,301.00 551,301.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 460,552.21 423,076.50 524,437.00 525,456.04 0.00 546,102.00 551,301.00 551,301.00 0.00 (460,552.21)(423,076.50)(524,437.00)(525,456.04)City Attorney Totals: 0.00 (546,102.00)(551,301.00)(551,301.00) 0.00 Page 9GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 014 Grant Admin R3 Intergovernmental 0.00 0.00 333-097-00FEMA Mit Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-097-00WA 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 0.00 342-100-00Consulting 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 0.00 369-900-00Miscellaneous 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 CAPCapital Expenditure 0.00 0.00 594-140-64Machinery & 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 EPRPayroll Expense 23,367.95 0.00 514-600-11Salaries & Wages 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 514-600-12Overtime 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 514-600-20Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,765.03 0.00 514-600-21Social Security 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,241.84 0.00 514-600-22Retirement 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7,008.31 0.00 514-600-23Medical Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 65.81 0.00 514-600-24Industrial Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 147.88 0.00 514-600-27Life/AD&D/LTD 0.00 0.00 0.00 0.00 0.00 0.00 0.00 39.55 0.00 514-600-28Misc Employee Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 33,636.37 0.00 0.00 Payroll Expense Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EXPExpenditure 0.00 0.00 514-600-30Office & Operating Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 78.00 0.00 514-600-42Communication 0.00 0.00 0.00 0.00 0.00 0.00 0.00 727.05 0.00 514-600-43Travel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 521-100-31Office & Operating Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 10GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 0.00 521-100-41Professional services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 521-100-42Communication 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 521-100-43Travel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 521-100-44Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15.97 0.00 521-100-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 521-100-49Misc 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 521-100-95Equipment Rental - IT Systems 0.00 0.00 0.00 0.00 0.00 0.00 0.00 821.02 0.00 0.00 Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 34,457.39 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 34,457.39 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (34,457.39) 0.00 0.00 0.00 Grant Admin Totals: 0.00 0.00 0.00 0.00 0.00 Page 11GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 015 CAP 0.00 3,954.26 594-160-64 Human Resources Capital Expenditure Machinery & Equipment 1,500.00 0.00 0.00 1,500.00 1,500.00 1,500.00 0.00 0.00 3,954.26 1,500.00 Capital Expenditure Totals: 0.00 0.00 1,500.00 1,500.00 1,500.00 0.00 EPRPayroll Expense 0.00 73,157.78 516-100-11Salaries & Wages 150,364.00 151,549.00 0.00 187,642.00 132,969.00 132,969.00 0.00 0.00 0.00 516-100-12Overtime 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,357.92 516-100-21Social Security 11,503.00 11,593.00 0.00 14,355.00 10,172.00 10,172.00 0.00 0.00 6,737.82 516-100-22Retirement 15,194.00 15,308.00 0.00 20,978.00 14,866.00 14,866.00 0.00 0.00 12,634.37 516-100-23Medical 27,450.00 26,335.00 0.00 45,782.00 22,861.00 22,861.00 0.00 0.00 195.13 516-100-24Industrial Insurance 1,060.00 585.00 0.00 1,130.00 825.00 825.00 0.00 0.00 426.66 516-100-27Life/AD&D/LTD 1,007.00 273.00 0.00 357.00 253.00 253.00 0.00 0.00 249.77 516-100-28Misc Emp Benefits 500.00 500.00 0.00 740.00 548.00 548.00 0.00 0.00 0.00 516-100-29Pension 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 98,759.45 207,078.00 Payroll Expense Totals: 0.00 206,143.00 270,984.00 182,494.00 182,494.00 0.00 EXPExpenditure 0.00 1,356.20 516-100-31Supplies 1,500.00 1,300.00 0.00 1,500.00 1,500.00 1,500.00 0.00 0.00 9,398.36 516-100-41Professional Services 11,000.00 21,000.00 0.00 7,200.00 7,200.00 7,200.00 0.00 0.00 1,210.08 516-100-43Travel 2,700.00 1,850.00 0.00 2,700.00 2,700.00 2,700.00 0.00 0.00 1,304.80 516-100-45Operating Rentals & Leases 1,800.00 2,645.00 0.00 2,640.00 2,640.00 2,640.00 0.00 0.00 6,132.14 516-100-49Training 2,000.00 3,700.00 0.00 2,865.00 2,865.00 2,865.00 0.00 0.00 0.00 516-100-95Equip Rental - IT Systems 2,500.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 248.14 516-400-42Communication 1,500.00 700.00 0.00 1,500.00 1,500.00 1,500.00 0.00 0.00 325.97 516-400-49City-wide training 0.00 5,500.00 0.00 4,750.00 4,750.00 4,750.00 0.00 0.00 1,200.29 521-100-41Civil Service Testing-Prof Ser 0.00 18,000.00 0.00 14,550.00 14,550.00 14,550.00 0.00 0.00 2,557.25 521-100-44Advertising 6,000.00 10,500.00 0.00 6,000.00 6,000.00 6,000.00 0.00 0.00 23,733.23 29,000.00 Expenditure Totals: 0.00 65,195.00 43,705.00 43,705.00 43,705.00 0.00 0.00 126,446.94 237,578.00 271,338.00 EXPENDITURES TOTALS: 0.00 316,189.00 227,699.00 227,699.00 0.00 Page 12GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 0.00 126,446.94 237,578.00 271,338.00 0.00 316,189.00 227,699.00 227,699.00 0.00 0.00 (126,446.94)(237,578.00)(271,338.00)Human Resources Totals: 0.00 (316,189.00)(227,699.00)(227,699.00) 0.00 Page 13GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 021 Planning R3 Intergovernmental 0.00 0.00 333-000-00Federal Indirect Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 333-110-41CZM/DOE Fed Pass Thru 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 333-142-28CDBG Grant - Housing Needs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-000-00State Grants 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,700.00 334-042-00OCD Growth Mgmnt Act 6,300.00 6,148.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-140-20CDBG State grant/Fed indirect 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-310-00Coastal Zone Management Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,700.00 6,300.00 Intergovernmental Totals: 0.00 6,148.00 0.00 0.00 0.00 0.00 0.00 2,700.00 6,300.00 6,148.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 CAPCapital Expenditure 0.00 0.00 594-580-60Capital Outlays 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-580-64Machinery & Equipment 500.00 0.00 0.00 500.00 500.00 500.00 0.00 0.00 0.00 500.00 Capital Expenditure Totals: 0.00 0.00 500.00 500.00 500.00 0.00 EPRPayroll Expense 125,045.42 116,177.07 558-600-11Salaries & Wages 150,534.00 140,891.00 0.00 150,018.00 149,929.00 149,929.00 0.00 77.03 1,083.81 558-600-12Overtime 0.00 2,000.00 0.00 0.00 2,000.00 2,000.00 0.00 0.00 0.00 558-600-20Personnel Bennefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9,269.90 8,653.44 558-600-21Social Security 11,516.00 10,778.00 0.00 11,476.00 11,470.00 11,470.00 0.00 10,182.79 10,525.87 558-600-22Retirement 15,211.00 15,752.00 0.00 16,772.00 16,762.00 16,762.00 0.00 25,080.61 23,464.76 558-600-23Medical Insurance 32,856.00 26,400.00 0.00 28,969.00 27,880.00 27,880.00 0.00 322.75 263.93 558-600-24L&I 1,380.00 525.00 0.00 833.00 833.00 833.00 0.00 667.73 583.18 558-600-27Standard Insurance 870.00 260.00 0.00 242.00 242.00 242.00 0.00 173.93 141.13 558-600-28MIsc Emp Benefits 361.00 201.00 0.00 172.00 172.00 172.00 0.00 156.97 171.32 558-600-29Pension Benefits 171.00 158.00 0.00 171.00 171.00 171.00 0.00 0.00 0.00 588-600-24Industrial Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 170,977.13 161,064.51 212,899.00 Payroll Expense Totals: 0.00 196,965.00 208,653.00 209,459.00 209,459.00 0.00 EXPExpenditure 0.00 0.00 558-600-30Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,161.16 558-600-31Office & Operating Supplies 500.00 150.00 0.00 500.00 500.00 500.00 0.00 0.00 0.00 558-600-40Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 14GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 0.00 558-600-41Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 223.59 558-600-42Communication 0.00 1,587.00 0.00 1,800.00 1,800.00 1,800.00 0.00 1,018.52 794.06 558-600-43Travel 500.00 3,300.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 558-600-44Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 558-600-45Operating Rentals & Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 127.79 0.00 558-600-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 558-600-48Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 325.00 300.00 558-600-49Miscellaneous 0.00 1,140.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 558-600-95Equipment Rental 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 558-601-95Equipment Rental - IT Systems 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 588-600-28Misc Emp Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,471.31 2,478.81 1,000.00 Expenditure Totals: 0.00 6,177.00 2,300.00 2,300.00 2,300.00 0.00 172,448.44 163,543.32 214,399.00 203,142.00 EXPENDITURES TOTALS: 0.00 211,453.00 212,259.00 212,259.00 0.00 0.00 2,700.00 6,300.00 6,148.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 172,448.44 163,543.32 214,399.00 203,142.00 0.00 211,453.00 212,259.00 212,259.00 0.00 (172,448.44)(160,843.32)(208,099.00)(196,994.00)Planning Totals: 0.00 (211,453.00)(212,259.00)(212,259.00) 0.00 Page 15GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 022 DSD R2 Licenses and Permits 0.00 0.00 321-600-00Professional Licenses & Permit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 187,670.52 235,782.04 322-100-00Licenses & Permits - Structure 260,000.00 250,000.00 0.00 200,000.00 250,000.00 250,000.00 0.00 0.00 0.00 322-400-00Street & Curb Permits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 322-900-00Other Permits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 322-900-01Local Info Signs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 187,670.52 235,782.04 260,000.00 Licenses and Permits Totals: 0.00 250,000.00 200,000.00 250,000.00 250,000.00 0.00 R3 Intergovernmental 0.00 0.00 334-004-00SOW OFM DSD permit mapping 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-042-00BCD 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 20,305.00 22,435.50 345-810-00Zoning & Subdivision Fees 19,000.00 52,000.00 0.00 50,000.00 50,000.00 50,000.00 0.00 0.00 0.00 345-830-00Plan Checking Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 345-850-00Impact Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 345-860-00SEPA Mitigation Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11,356.00 16,905.40 345-890-00Planning Services 15,000.00 27,000.00 0.00 25,000.00 25,000.00 25,000.00 0.00 0.00 0.00 348-950-00Charges for Services-Internal 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 349-580-00Planning Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 31,661.00 39,340.90 34,000.00 Charges for Services Totals: 0.00 79,000.00 75,000.00 75,000.00 75,000.00 0.00 R5 Fines and Forfeits 0.00 0.00 353-700-00Penalties 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 10,137.65 369-400-00Settlements 0.00 0.00 0.00 0.00 0.00 0.00 0.00 107.40 16,560.91 369-900-00Miscellaneous Receipts 150.00 204.19 0.00 200.00 200.00 200.00 0.00 0.00 0.00 369-900-01Urban Forestry Revenue 0.00 0.00 0.00 0.00 0.00 0.00 0.00 107.40 26,698.56 150.00 Miscellaneous Receipts Totals: 0.00 204.19 200.00 200.00 200.00 0.00 R7 Non-Revenue Receipts 0.00 0.00 386-000-00Refundable Deposits 0.00 30.00 0.00 0.00 0.00 0.00 0.00 Page 16GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 0.00 0.00 Non-Revenue Receipts Totals: 0.00 30.00 0.00 0.00 0.00 0.00 219,438.92 301,821.50 294,150.00 329,234.19 REVENUES TOTALS: 0.00 275,200.00 325,200.00 325,200.00 0.00 CAPCapital Expenditure 0.00 0.00 594-580-60Capital Outlays 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-580-64Machinery & Equipment 5,000.00 23,500.00 0.00 23,500.00 0.00 0.00 0.00 0.00 0.00 5,000.00 Capital Expenditure Totals: 0.00 23,500.00 23,500.00 0.00 0.00 0.00 EPRPayroll Expense 285,624.41 297,178.07 558-600-11Salaries & Wages 334,007.00 322,754.00 0.00 383,238.00 382,219.00 382,219.00 0.00 0.00 0.00 558-600-12Overtime 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 558-600-20Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 21,059.94 22,127.72 558-600-21Social Security 25,551.00 24,650.00 0.00 29,277.00 29,199.00 29,199.00 0.00 23,130.60 26,751.58 558-600-22Retirement 33,751.00 36,024.00 0.00 42,786.00 42,672.00 42,672.00 0.00 63,808.74 68,630.35 558-600-23Medical Insurance 84,004.00 74,510.00 0.00 90,330.00 87,275.00 87,275.00 0.00 3,606.99 3,903.28 558-600-24Industrial Insurance 3,893.00 4,740.00 0.00 2,504.00 2,504.00 2,504.00 0.00 521.61 509.32 558-600-27Life/AD&D/LTD Benefits 485.00 233.00 0.00 233.00 233.00 233.00 0.00 167.45 136.37 558-600-28Misc Emp Benefits 260.00 196.00 0.00 167.00 167.00 167.00 0.00 1,746.26 1,787.95 558-600-29Pension Benefits 1,817.00 1,817.00 0.00 2,076.00 2,076.00 2,076.00 0.00 399,666.00 421,024.64 483,768.00 Payroll Expense Totals: 0.00 464,924.00 550,611.00 546,345.00 546,345.00 0.00 EXPExpenditure 12,401.00 0.00 558-600-25Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 558-600-30Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,932.95 3,590.51 558-600-31Office & Operating Supplies 3,916.50 4,800.00 0.00 4,000.00 4,000.00 4,000.00 0.00 0.00 0.00 558-600-40Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,930.99 35,425.43 558-600-41Professional Services 37,000.00 10,000.00 0.00 25,000.00 15,000.00 15,000.00 0.00 7,739.46 7,471.07 558-600-42Communication 11,000.00 3,808.40 0.00 4,200.00 4,200.00 4,200.00 0.00 71.19 465.32 558-600-43Travel 1,200.00 1,500.00 0.00 1,200.00 1,200.00 1,200.00 0.00 0.00 0.00 558-600-44Advertising 500.00 1,866.09 0.00 2,500.00 2,500.00 2,500.00 0.00 6,028.53 8,119.85 558-600-45Operating Rentals & Leases 10,500.00 8,000.00 0.00 8,000.00 8,000.00 8,000.00 0.00 10,341.97 0.00 558-600-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12,589.50 12,589.50 558-600-48Repairs & Maintenance 12,520.00 12,600.00 0.00 14,600.00 14,600.00 14,600.00 0.00 4,761.26 3,345.82 558-600-49Miscellaneous 5,270.00 3,400.00 0.00 6,880.00 6,880.00 6,880.00 0.00 Page 17GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 0.00 558-600-90Interfund Payments for Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,756.96 3,153.96 558-600-95Equipment Rental 3,154.00 3,153.96 0.00 3,154.00 3,154.00 3,154.00 0.00 14,517.96 25,719.96 558-601-95Equipment Rental - IT Systems 25,720.00 25,719.96 0.00 25,720.00 25,720.00 25,720.00 0.00 0.00 0.00 559-600-01Local Info Signs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 586-000-00Refundable Deposit Reimb. 0.00 240.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 589-000-00Other Non Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 0.00 82,071.77 99,881.42 110,780.50 Expenditure Totals: 0.00 75,088.41 95,254.00 85,254.00 85,254.00 0.00 481,737.77 520,906.06 599,548.50 563,512.41 EXPENDITURES TOTALS: 0.00 669,365.00 631,599.00 631,599.00 0.00 219,438.92 301,821.50 294,150.00 329,234.19 0.00 275,200.00 325,200.00 325,200.00 0.00 DEPT REVENUES DEPT EXPENSES 481,737.77 520,906.06 599,548.50 563,512.41 0.00 669,365.00 631,599.00 631,599.00 0.00 (262,298.85)(219,084.56)(305,398.50)(234,278.22)DSD Totals: 0.00 (394,165.00)(306,399.00)(306,399.00) 0.00 Page 18GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 041 Finance Dept R1 Taxes 669,746.05 640,446.09 316-100-00Business & Occupation Tax 679,000.00 700,000.00 0.00 680,100.00 680,100.00 680,100.00 0.00 669,746.05 640,446.09 679,000.00 Taxes Totals: 0.00 700,000.00 680,100.00 680,100.00 680,100.00 0.00 R2 Licenses and Permits 57,208.88 57,926.89 321-990-00Business Licenses & Permits 55,000.00 55,000.00 0.00 60,000.00 60,000.00 60,000.00 0.00 57,208.88 57,926.89 55,000.00 Licenses and Permits Totals: 0.00 55,000.00 60,000.00 60,000.00 60,000.00 0.00 R4 Charges for Services 50,793.24 0.00 349-160-00Interfund Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 50,793.24 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 0.00 361-110-00Investment Interest 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 0.00 777,748.17 698,372.98 734,000.00 755,000.00 REVENUES TOTALS: 0.00 740,100.00 740,100.00 740,100.00 0.00 CAPCapital Expenditure 0.00 0.00 594-140-60Capital Outlays 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-140-64Machinery & 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 EPRPayroll Expense 238,007.39 154,878.49 514-230-11Salaries & Wages 173,741.00 179,357.00 0.00 182,973.00 182,693.00 182,693.00 0.00 394.58 12.33 514-230-12Overtime 0.00 200.00 0.00 0.00 200.00 200.00 0.00 0.00 0.00 514-230-20Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 17,618.78 11,624.14 514-230-21Social Security 13,291.00 13,509.00 0.00 13,991.00 13,970.00 13,970.00 0.00 17,142.94 12,773.53 514-230-22Retirement 17,638.00 19,108.00 0.00 20,447.00 20,416.00 20,416.00 0.00 52,965.32 32,227.13 514-230-23Medical Insurance 41,946.00 41,766.00 0.00 43,826.00 43,356.00 43,356.00 0.00 786.65 417.55 514-230-24Industrial Insurance 1,296.00 702.00 0.00 1,115.00 1,115.00 1,115.00 0.00 654.71 429.53 514-230-27Life/AD&D/LTD Benefits 705.00 232.00 0.00 200.00 200.00 200.00 0.00 225.91 157.79 514-230-28Misc Employee Benefits 195.00 221.00 0.00 209.00 209.00 209.00 0.00 1,058.06 715.34 514-230-29Pension Benefits 723.00 730.00 0.00 723.00 723.00 723.00 0.00 328,854.34 213,235.83 249,535.00 Payroll Expense Totals: 0.00 255,825.00 263,484.00 262,882.00 262,882.00 0.00 EXPExpenditure Page 19GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 0.00 514-200-50Intergovernmental Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 35.76 514-200-51Intergovernmental Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 687.81 514-220-41Professional Services Banking 0.00 7,000.00 0.00 6,600.00 6,600.00 6,600.00 0.00 250.75 0.00 514-230-25Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 514-230-30Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,170.97 4,524.46 514-230-31Office & Operating Supplies 5,000.00 5,000.00 0.00 4,500.00 4,500.00 4,500.00 0.00 1,045.62 0.00 514-230-40Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10,696.14 9,536.77 514-230-41Professional Services 6,000.00 4,000.00 0.00 1,500.00 1,500.00 1,500.00 0.00 8,276.58 9,847.12 514-230-42Communication 9,000.00 8,500.00 0.00 9,132.00 9,132.00 9,132.00 0.00 553.06 901.38 514-230-43Travel 1,500.00 3,000.00 0.00 1,500.00 1,500.00 1,500.00 0.00 0.00 0.00 514-230-44Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (351.12) 2,377.22 514-230-45Operating Rentals & Leases 3,000.00 4,500.00 0.00 4,316.00 4,316.00 4,316.00 0.00 7,371.00 0.00 514-230-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14,492.96 11,506.46 514-230-48Repairs & Maintenance 11,000.00 9,750.00 0.00 10,300.00 10,300.00 10,300.00 0.00 1,946.28 1,489.00 514-230-49Training 1,261.00 1,000.00 0.00 1,750.00 1,750.00 1,750.00 0.00 12,832.25 16,707.96 514-230-51Intergovernmental Prof Svcs 15,000.00 10,500.00 0.00 28,000.00 21,208.00 21,208.00 0.00 6,080.04 7,322.04 514-231-95Equipment Rental-IT Systems 7,322.00 7,322.04 0.00 7,322.00 7,322.00 7,322.00 0.00 0.00 0.00 586-000-00Refunds-Bus Tax 0.00 137.96 0.00 0.00 0.00 0.00 0.00 0.00 0.00 588-800-00Prior Year Correction Agency 0.00 0.00 0.00 0.00 0.00 0.00 0.00 532.22 56.21 589-000-02Bad Debt Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 592-250-82Interfund interest expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 68,896.75 64,992.19 59,083.00 Expenditure Totals: 0.00 60,710.00 74,920.00 68,128.00 68,128.00 0.00 397,751.09 278,228.02 308,618.00 316,535.00 EXPENDITURES TOTALS: 0.00 338,404.00 331,010.00 331,010.00 0.00 777,748.17 698,372.98 734,000.00 755,000.00 0.00 740,100.00 740,100.00 740,100.00 0.00 DEPT REVENUES DEPT EXPENSES 397,751.09 278,228.02 308,618.00 316,535.00 0.00 338,404.00 331,010.00 331,010.00 0.00 379,997.08 420,144.96 425,382.00 438,465.00 Finance Dept Totals: 0.00 401,696.00 409,090.00 409,090.00 0.00 Page 20GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 051 Police Admin R2 Licenses and Permits 1,225.00 710.00 322-900-00City gun permit fees 0.00 1,008.33 0.00 0.00 0.00 0.00 0.00 1,225.00 710.00 0.00 Licenses and Permits Totals: 0.00 1,008.33 0.00 0.00 0.00 0.00 R3 Intergovernmental 235,017.73 233,998.17 313-150-00Special Purpose Tax 248,000.00 248,000.00 0.00 251,700.00 283,771.00 283,771.00 0.00 0.00 0.00 333-020-60Traffic Safety fed pass-thru 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-035-28WA TRAFFIC SAFETY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 336-060-10MVET - Crim Jus - High Crime 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 336-060-20CJ-High Crime 0.00 18,910.00 0.00 0.00 0.00 0.00 0.00 2,209.02 2,397.40 336-060-21Motor Vehicle Tax - Population 2,388.00 5,115.00 0.00 12,200.00 12,200.00 12,200.00 0.00 0.00 0.00 336-060-22Crim Jus -DCD #1 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 336-060-23Crim Jus - DCD #2 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 336-060-24Crim Jus - DCD #3 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,222.13 8,789.13 336-060-26Criminal Justice - Special Pro 8,188.00 9,158.00 0.00 9,200.00 9,200.00 9,200.00 0.00 1,668.80 1,660.90 336-060-51DUI/Other cCrim Jus 2,300.00 2,000.00 0.00 2,700.00 2,700.00 2,700.00 0.00 6,153.07 17,334.38 336-060-94Liquor Excise Tax 24,932.00 25,470.00 0.00 42,100.00 42,100.00 42,100.00 0.00 1,048.47 1,254.28 342-370-00Booking Fee 0.00 1,000.00 0.00 1,000.00 1,000.00 1,000.00 0.00 254,319.22 265,434.26 285,808.00 Intergovernmental Totals: 0.00 309,653.00 318,900.00 350,971.00 350,971.00 0.00 R4 Charges for Services 340.00 270.00 341-950-00Legal Services 2,400.00 206.00 0.00 200.00 200.00 200.00 0.00 2,626.25 1,800.00 342-100-00Public Safety Services 0.00 600.00 0.00 600.00 600.00 600.00 0.00 0.00 0.00 342-360-00Court Awarded Fees- Inmates 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,612.23 476.17 342-380-00Pretrial SUP 1,600.00 500.00 0.00 500.00 500.00 500.00 0.00 853.12 1,470.49 342-380-01Crime CNV DUI 0.00 377.76 0.00 300.00 300.00 300.00 0.00 477.93 223.17 342-380-03Crime CONV FE CN 0.00 123.47 0.00 100.00 100.00 100.00 0.00 5,909.53 4,239.83 4,000.00 Charges for Services Totals: 0.00 1,807.23 1,700.00 1,700.00 1,700.00 0.00 R5 Fines and Forfeits 530.17 777.03 353-100-02School Zone Safety 0.00 475.00 0.00 500.00 500.00 500.00 0.00 530.17 777.03 0.00 Fines and Forfeits Totals: 0.00 475.00 500.00 500.00 500.00 0.00 R6 Miscellaneous Receipts 0.00 0.00 367-110-01Donations- Connecting Chord 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 21GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 0.00 367-190-00Donations -Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 482.63 369-900-00Miscellaneous Receipts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 482.63 0.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R7 Non-Revenue Receipts 0.00 0.00 386-970-00Judicial Info Systems 2.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 386-990-00School Zone Safety 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 389-000-00Non- Revenue 0.00 121.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2.00 Non-Revenue Receipts Totals: 0.00 121.00 0.00 0.00 0.00 0.00 261,983.92 271,643.75 289,810.00 313,064.56 REVENUES TOTALS: 0.00 321,100.00 353,171.00 353,171.00 0.00 CAPCapital Expenditure 0.00 0.00 594-210-60Capital Outlays 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,659.42 3,137.90 594-210-64Machinery & Equipment 22,065.00 28,300.00 0.00 26,000.00 6,000.00 6,000.00 0.00 4,659.42 3,137.90 22,065.00 Capital Expenditure Totals: 0.00 28,300.00 26,000.00 6,000.00 6,000.00 0.00 EPRPayroll Expense 0.00 0.00 517-280-20Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 42,726.44 38,895.73 517-280-29Pension Benefits 53,563.00 35,746.00 0.00 53,563.00 41,500.00 41,500.00 0.00 247,280.74 264,527.58 521-100-11Salaries & Wages 289,618.00 268,593.00 0.00 269,528.00 205,144.00 205,144.00 0.00 2,084.39 820.79 521-100-12Overtime 2,700.00 1,000.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00 0.00 521-100-20Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 19,097.27 20,198.16 521-100-21Social Security 22,497.00 20,547.00 0.00 20,619.00 15,694.00 15,694.00 0.00 15,759.96 17,884.19 521-100-22Retirement 20,284.00 18,500.00 0.00 14,096.00 10,729.00 10,729.00 0.00 59,746.11 65,240.05 521-100-23Medical Insurance 69,504.00 75,657.00 0.00 95,179.00 75,987.00 75,987.00 0.00 2,531.84 2,858.61 521-100-24Industrial Insurance 3,396.00 4,455.00 0.00 4,403.00 3,948.00 3,948.00 0.00 879.68 1,040.76 521-100-27Life/AD&D/LTD Benefits 3,396.00 325.00 0.00 184.00 184.00 184.00 0.00 10,805.98 6,439.70 521-100-28Misc Employee Benefits 4,832.00 6,000.00 0.00 120.00 120.00 120.00 0.00 1,038.24 1,038.24 521-100-29Pension Benefits 1,038.00 1,038.00 0.00 1,557.00 1,038.00 1,038.00 0.00 401,950.65 418,943.81 470,828.00 Payroll Expense Totals: 0.00 431,861.00 459,249.00 355,344.00 355,344.00 0.00 EXPExpenditure 0.00 0.00 521-100-25Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 989.84 (43.00)521-100-26Uniforms 900.00 650.00 0.00 1,900.00 1,900.00 1,900.00 0.00 0.00 113.94 521-100-30Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 22GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 6,283.71 10,315.44 521-100-31Office & Operating Supplies 10,000.00 5,000.00 0.00 5,000.00 5,000.00 5,000.00 0.00 0.00 0.00 521-100-32Fuel Consumed 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 521-100-40Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,158.48 459.00 521-100-41Professional Services 9,189.00 7,000.00 0.00 13,300.00 13,300.00 13,300.00 0.00 36,222.60 32,715.42 521-100-42Communication 26,200.00 30,135.00 0.00 33,250.00 33,250.00 33,250.00 0.00 52.13 2,274.50 521-100-43Travel 2,000.00 2,000.00 0.00 2,000.00 2,000.00 2,000.00 0.00 427.00 0.00 521-100-44Advertising 100.00 0.00 0.00 0.00 0.00 0.00 0.00 5,683.99 6,763.46 521-100-45Operating Rentals & Leases 12,700.00 11,500.00 0.00 7,200.00 7,200.00 7,200.00 0.00 27,895.23 0.00 521-100-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9,433.85 13,142.88 521-100-49Miscellaneous 10,650.00 15,500.00 0.00 10,910.00 10,910.00 10,910.00 0.00 0.00 10,833.33 521-100-50Intergovernmental Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 521-100-51Intergovernmental Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 521-101-41Professional Services-SubsAbus 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7.28 1.13 521-230-31Office & Operating Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 240.00 521-500-40Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 23,479.45 22,741.95 521-500-45Operating Rentals & Leases 22,726.00 20,700.00 0.00 20,500.00 20,500.00 20,500.00 0.00 16,778.02 0.00 521-500-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,652.67 0.00 521-500-47Utility Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,764.10 3,250.46 521-500-48Repairs & Maintenance 5,500.00 6,200.00 0.00 3,100.00 3,100.00 3,100.00 0.00 0.00 0.00 521-500-90Interfund Payments for Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,664.72 521-500-95Equipment Rental 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,328.72 521-501-95Equipment Rental IT Systems 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 589-000-00Non - Expenditure 0.00 0.00 0.00 0.00 0.00 0.00 0.00 138,828.35 105,801.95 99,965.00 Expenditure Totals: 0.00 98,685.00 97,160.00 97,160.00 97,160.00 0.00 545,438.42 527,883.66 592,858.00 558,846.00 EXPENDITURES TOTALS: 0.00 582,409.00 458,504.00 458,504.00 0.00 261,983.92 271,643.75 289,810.00 313,064.56 0.00 321,100.00 353,171.00 353,171.00 0.00 DEPT REVENUES DEPT EXPENSES 545,438.42 527,883.66 592,858.00 558,846.00 0.00 582,409.00 458,504.00 458,504.00 0.00 (283,454.50)(256,239.91)(303,048.00)(245,781.44)Police Admin Totals: 0.00 (261,309.00)(105,333.00)(105,333.00) 0.00 Page 23GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 054 Police Operations R1 Taxes 110,864.26 109,860.30 313-710-00Retail Sales Tax - Crim Just 109,948.00 116,000.00 0.00 117,700.00 121,434.00 121,434.00 0.00 27,841.59 31,829.45 316-400-01Public Utility Tax-Wtr 30,437.00 32,846.12 0.00 0.00 33,382.00 33,382.00 0.00 35,378.51 35,459.26 316-400-02Public Utility Tax-Swr 35,200.00 35,116.65 0.00 0.00 36,170.00 36,170.00 0.00 18,853.48 21,345.02 316-400-03Public Utility Tax -Grbge 18,844.00 18,334.47 0.00 0.00 19,251.00 19,251.00 0.00 7,169.54 7,514.37 316-400-04Public Utility Tax-Storm 7,762.00 7,646.15 0.00 0.00 7,800.00 7,800.00 0.00 0.00 0.00 318-110-00Admissions Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 200,107.38 206,008.40 202,191.00 Taxes Totals: 0.00 209,943.39 117,700.00 218,037.00 218,037.00 0.00 R2 Licenses and Permits 188.69 50.00 322-900-00Bicycle License Fees 0.00 55.00 0.00 0.00 0.00 0.00 0.00 188.69 50.00 0.00 Licenses and Permits Totals: 0.00 55.00 0.00 0.00 0.00 0.00 R3 Intergovernmental 0.00 0.00 331-000-01Federal Grants - Police 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 331-000-02STOP Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 331-000-03Police Grant- vests 0.00 1,128.00 0.00 0.00 0.00 0.00 0.00 69,296.04 0.00 331-160-60Bureau of Justic Assistance 17,500.00 17,500.00 0.00 0.00 0.00 0.00 0.00 0.00 219,622.48 331-165-90Violence Against Women 0.00 0.00 0.00 0.00 0.00 0.00 0.00 48,000.00 31,500.00 331-167-10DOJ COPS Grant 0.00 28,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 333-000-00Police Corp Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 333-020-20SOW DOLPRINT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,522.54 333-020-60DUI emphasis patrol grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,200.00 8,125.45 333-042-00Police STOP Violence Grant 3,700.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 333-165-90JDART Violence Against Women $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 333-167-10Secure our Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 750.00 0.00 334-001-10Police Corp Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-001-50DOC-SOR Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-035-00Traffic Safety Commission 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-036-00DOT Bicycle Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-042-01Police -Domestic Violence STOP 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 336-060-51DUI/Other Crim Justice 1,440.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 338-210-00Int Govt Law Enforcement Serv 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 338-210-02JAG Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 24GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 0.00 339-016-80ARRA Fed Drug Abuse Prev 0.00 0.00 0.00 0.00 0.00 0.00 0.00 124,246.04 261,770.47 22,640.00 Intergovernmental Totals: 0.00 46,628.00 0.00 0.00 0.00 0.00 R4 Charges for Services 0.00 0.00 341-230-00Superior Court Filings 0.00 0.00 0.00 0.00 0.00 0.00 0.00 798.19 1,745.07 341-330-00Dist Court Admin Fees 0.00 950.00 0.00 800.00 800.00 800.00 0.00 250.00 180.54 342-100-00Law Enforcement Services 500.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10.00 342-330-00Adult Probation Charges 115.00 40.00 0.00 0.00 0.00 0.00 0.00 147.68 509.25 342-360-00Electronic Monitoring 0.00 315.00 0.00 300.00 300.00 300.00 0.00 1,195.87 2,444.86 615.00 Charges for Services Totals: 0.00 1,305.00 1,100.00 1,100.00 1,100.00 0.00 R5 Fines and Forfeits 0.00 0.00 351-900-00Other Superior Court Penaltie 0.00 0.00 0.00 0.00 0.00 0.00 0.00 878.47 527.44 352-300-00Civil Penalties - Insurance 356.66 600.00 0.00 500.00 500.00 500.00 0.00 28,102.95 38,093.59 353-100-00Traffic Infractions 40,000.00 32,500.00 0.00 40,000.00 40,000.00 40,000.00 0.00 2,453.20 455.88 353-700-00Non-Traffic Infractions 362.55 56.00 0.00 0.00 0.00 0.00 0.00 26,459.94 20,018.98 354-000-00Parking Infractions 24,000.00 12,750.00 0.00 14,000.00 14,000.00 14,000.00 0.00 4,259.67 5,317.65 355-200-00DUI Fines 4,000.00 5,000.00 0.00 5,000.00 5,000.00 5,000.00 0.00 3,017.32 3,232.88 355-800-00Criminal Fines - Other 3,000.00 2,400.00 0.00 2,100.00 2,100.00 2,100.00 0.00 3,013.22 3,199.54 356-900-00Non- Traffic Misdeamors 3,088.33 1,800.00 0.00 2,000.00 2,000.00 2,000.00 0.00 0.00 0.00 357-300-00Court Cost Recoupments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 357-340-00Warrant/Supboena 0.00 0.00 0.00 0.00 0.00 0.00 0.00 68,184.77 70,845.96 74,807.54 Fines and Forfeits Totals: 0.00 55,106.00 63,600.00 63,600.00 63,600.00 0.00 R6 Miscellaneous Receipts 0.00 0.00 367-000-01Contibutions- Police Operation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367-110-00WASPC Equipment Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4.00 0.00 367-190-00Donations - Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,493.95 5,665.86 369-900-00Miscellaneous Receipts 1,800.00 600.00 0.00 600.00 600.00 600.00 0.00 1,497.95 5,665.86 1,800.00 Miscellaneous Receipts Totals: 0.00 600.00 600.00 600.00 600.00 0.00 R7 Non-Revenue Receipts 0.00 0.00 389-000-00Misc Non Revenue Receipts 0.00 18,496.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-000-00Operating Transfers 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 18,496.00 0.00 0.00 0.00 0.00 Page 25GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 R9 Other Financing Sources 0.00 0.00 395-200-00Restition-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 0.00 395,420.70 546,785.55 302,053.54 332,133.39 REVENUES TOTALS: 0.00 183,000.00 283,337.00 283,337.00 0.00 CAPCapital Expenditure 3,065.14 0.00 594-210-64Machinery & Equipment 0.00 2,000.00 0.00 2,500.00 2,500.00 2,500.00 0.00 3,065.14 0.00 0.00 Capital Expenditure Totals: 0.00 2,000.00 2,500.00 2,500.00 2,500.00 0.00 EPRPayroll Expense 949,906.06 1,053,456.42 521-200-11Salaries & Wages 961,674.00 900,000.00 0.00 1,128,785.00 1,128,785.00 1,128,785.00 0.00 113,898.95 125,589.68 521-200-12Overtime 100,000.00 200,000.00 0.00 169,060.00 104,358.00 104,358.00 0.00 0.00 0.00 521-200-20Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 82,649.53 91,132.01 521-200-21Social Security 76,522.00 87,399.00 0.00 101,502.00 96,552.00 96,552.00 0.00 52,618.27 54,257.12 521-200-22Retirement 51,347.00 51,225.00 0.00 65,796.00 62,412.00 62,412.00 0.00 186,964.93 182,556.44 521-200-23Medical Insurance 199,847.00 182,500.00 0.00 230,744.00 248,493.00 248,493.00 0.00 17,759.34 21,221.25 521-200-24Industrial Insurance 24,829.00 22,500.00 0.00 50,493.00 48,610.00 48,610.00 0.00 12,776.93 22,721.09 521-200-26Uniforms 16,000.00 35,000.00 0.00 50,000.00 50,000.00 50,000.00 0.00 0.00 0.00 521-200-27Life/AD&D/LTD Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 17,448.72 18,336.66 521-200-28Misc Employee Benefits 38,749.00 24,000.00 0.00 30,128.00 30,128.00 30,128.00 0.00 905.57 227.81 521-200-43Travel 0.00 300.00 0.00 0.00 0.00 0.00 0.00 1,434,928.30 1,569,498.48 1,468,968.00 Payroll Expense Totals: 0.00 1,502,924.00 1,826,508.00 1,769,338.00 1,769,338.00 0.00 EXPExpenditure 0.00 0.00 521-200-00School Safety 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 521-200-25Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 87.88 521-200-30Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 16,890.09 24,844.22 521-200-31Office & Operating Supplies 21,000.00 18,600.00 0.00 23,000.00 23,000.00 23,000.00 0.00 0.00 0.00 521-200-41Professional Services 0.00 600.00 0.00 0.00 0.00 0.00 0.00 51.29 156.76 521-200-48Repairs and Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 69,624.12 219,694.47 521-200-49JDART pass thru protect srvc 0.00 -237.00 0.00 0.00 0.00 0.00 0.00 145,021.96 86,636.04 521-200-95Equipment Rental -Fleet 86,636.00 86,636.04 0.00 86,636.00 86,636.00 86,636.00 0.00 71,930.04 97,497.00 523-501-95Equipment Rental - IT Systems 97,497.00 97,497.00 0.00 97,497.00 97,497.00 97,497.00 0.00 3,400.50 837.50 523-600-41Criminal Services Alternative 8,000.00 0.00 0.00 8,000.00 8,000.00 8,000.00 0.00 Page 26GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 224,408.50 197,952.31 523-600-50Intergovernmental Services 220,000.00 220,000.00 0.00 220,000.00 220,000.00 220,000.00 0.00 1,878.00 2,042.50 523-600-51Intergovernmental Prof SVCS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11,539.00 7,447.00 523-601-50Intergovernmental Serv-Animal 12,000.00 13,000.00 0.00 12,000.00 12,000.00 12,000.00 0.00 251,267.51 293,107.28 523-602-50Intergovernmental Serv-Dispatc 306,188.00 324,500.00 0.00 300,000.00 315,000.00 315,000.00 0.00 0.00 0.00 589-000-00Non-expenditure 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 598-000-52Intergov pass thru 0.00 0.00 0.00 0.00 0.00 0.00 0.00 796,011.01 930,302.96 751,321.00 Expenditure Totals: 0.00 760,596.04 747,133.00 762,133.00 762,133.00 0.00 2,234,004.45 2,499,801.44 2,220,289.00 2,265,520.04 EXPENDITURES TOTALS: 0.00 2,576,141.00 2,533,971.00 2,533,971.00 0.00 395,420.70 546,785.55 302,053.54 332,133.39 0.00 183,000.00 283,337.00 283,337.00 0.00 DEPT REVENUES DEPT EXPENSES 2,234,004.45 2,499,801.44 2,220,289.00 2,265,520.04 0.00 2,576,141.00 2,533,971.00 2,533,971.00 0.00 (1,838,583.75)(1,953,015.89)(1,918,235.46)(1,933,386.65)Police Operations Totals: 0.00 (2,393,141.00)(2,250,634.00)(2,250,634.00) 0.00 Page 27GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 060 Police Training R3 Intergovernmental 0.00 550.00 369-900-00Miscellaneous Revenue 0.00 200.00 0.00 200.00 200.00 200.00 0.00 0.00 550.00 0.00 Intergovernmental Totals: 0.00 200.00 200.00 200.00 200.00 0.00 0.00 550.00 0.00 200.00 REVENUES TOTALS: 0.00 200.00 200.00 200.00 0.00 EXPExpenditure 0.00 0.00 521-400-40Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,594.80 8,743.08 521-400-43Travel 14,500.00 15,000.00 0.00 17,500.00 12,500.00 12,500.00 0.00 6,831.04 14,623.36 521-400-49Miscellaneous 18,300.00 20,000.00 0.00 18,000.00 18,000.00 18,000.00 0.00 13,425.84 23,366.44 32,800.00 Expenditure Totals: 0.00 35,000.00 35,500.00 30,500.00 30,500.00 0.00 13,425.84 23,366.44 32,800.00 35,000.00 EXPENDITURES TOTALS: 0.00 35,500.00 30,500.00 30,500.00 0.00 0.00 550.00 0.00 200.00 0.00 200.00 200.00 200.00 0.00 DEPT REVENUES DEPT EXPENSES 13,425.84 23,366.44 32,800.00 35,000.00 0.00 35,500.00 30,500.00 30,500.00 0.00 (13,425.84)(22,816.44)(32,800.00)(34,800.00)Police Training Totals: 0.00 (35,300.00)(30,300.00)(30,300.00) 0.00 Page 28GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 080 City Clerk R3 Intergovernmental 0.00 0.00 334-000-30WA 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 0.00 349-160-00Interfund Personnel 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 3,782.47 4,064.35 369-900-00Other Misc Revenues 4,000.00 6,000.00 0.00 5,000.00 0.00 5,000.00 0.00 3,782.47 4,064.35 4,000.00 Miscellaneous Receipts Totals: 0.00 6,000.00 5,000.00 0.00 5,000.00 0.00 R7 Non-Revenue Receipts 0.00 0.00 389-000-00Non-Revenue Receipts 0.00 150.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Non-Revenue Receipts Totals: 0.00 150.00 0.00 0.00 0.00 0.00 3,782.47 4,064.35 4,000.00 6,150.00 REVENUES TOTALS: 0.00 5,000.00 0.00 5,000.00 0.00 CAPCapital Expenditure 0.00 3,126.75 594-140-64Machinery & Equipment 0.00 0.00 0.00 25,000.00 0.00 0.00 0.00 0.00 3,126.75 0.00 Capital Expenditure Totals: 0.00 0.00 25,000.00 0.00 0.00 0.00 EPRPayroll Expense 141,617.16 203,457.03 511-300-11Salaries & Wages 122,428.00 124,501.00 0.00 124,395.00 124,395.00 124,395.00 0.00 300.86 1,134.22 511-300-12Overtime 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 511-300-20Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10,457.81 14,877.22 511-300-21Social Security 9,366.00 9,524.00 0.00 9,516.00 9,516.00 9,516.00 0.00 11,823.90 18,842.94 511-300-22Retirement 12,371.00 12,363.00 0.00 13,907.00 13,907.00 13,907.00 0.00 35,393.17 52,627.81 511-300-23Medical Insurance 43,142.00 40,912.00 0.00 45,326.00 41,748.00 41,748.00 0.00 419.89 689.91 511-300-24Industrial Insurance 1,058.00 620.00 0.00 910.00 910.00 910.00 0.00 820.51 1,266.41 511-300-27Life/AD&D/LTD Benerfits 845.00 298.00 0.00 236.00 236.00 236.00 0.00 486.91 510.44 511-300-28Misc Employee Benefits 224.00 204.00 0.00 224.00 224.00 224.00 0.00 201,320.21 293,405.98 189,434.00 Payroll Expense Totals: 0.00 188,422.00 194,514.00 190,936.00 190,936.00 0.00 EXPExpenditure 0.00 0.00 511-300-30Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,596.05 9,726.21 511-300-31Office & Operating Supplies 6,500.00 4,600.00 0.00 6,500.00 6,500.00 6,500.00 0.00 Page 29GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 0.00 511-300-40Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,782.06 37,246.62 511-300-41Professional Services 5,000.00 3,500.00 0.00 5,000.00 5,000.00 5,000.00 0.00 1,444.11 2,283.31 511-300-42Communication 1,500.00 1,700.00 0.00 1,950.00 1,950.00 1,950.00 0.00 1,611.23 2,201.33 511-300-43Travel 2,600.00 600.00 0.00 3,800.00 3,800.00 3,800.00 0.00 6,224.09 7,723.85 511-300-44Advertising 1,500.00 1,400.00 0.00 1,500.00 1,500.00 1,500.00 0.00 4,371.01 6,193.33 511-300-45Operating Rentals and Leases 6,600.00 6,900.00 0.00 8,400.00 8,400.00 8,400.00 0.00 1,112.79 0.00 511-300-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 16,202.34 18,827.73 511-300-48Repairs & Maintenance 19,000.00 26,000.00 0.00 23,200.00 23,200.00 23,200.00 0.00 17,724.99 12,808.59 511-300-49Miscellaneous 20,500.00 10,000.00 0.00 15,600.00 15,600.00 15,600.00 0.00 5,304.00 8,285.04 511-300-95Equipment Rental - IT Systems 8,285.00 8,285.04 0.00 8,285.00 8,285.00 8,285.00 0.00 0.00 0.00 589-000-00Other Non Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 0.00 63,372.67 105,296.01 71,485.00 Expenditure Totals: 0.00 62,985.04 74,235.00 74,235.00 74,235.00 0.00 264,692.88 401,828.74 260,919.00 251,407.04 EXPENDITURES TOTALS: 0.00 293,749.00 265,171.00 265,171.00 0.00 3,782.47 4,064.35 4,000.00 6,150.00 0.00 5,000.00 0.00 5,000.00 0.00 DEPT REVENUES DEPT EXPENSES 264,692.88 401,828.74 260,919.00 251,407.04 0.00 293,749.00 265,171.00 265,171.00 0.00 (260,910.41)(397,764.39)(256,919.00)(245,257.04)City Clerk Totals: 0.00 (288,749.00)(265,171.00)(260,171.00) 0.00 Page 30GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 091 City Facilities R3 Intergovernmental 0.00 0.00 331-000-01Homeland 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 0.00 341-930-00Custodial 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 CAPCapital Expenditure 0.00 0.00 594-180-64Machinery & Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-250-64EOC 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 EPRPayroll Expense 0.00 0.00 518-300-11Salaries & Wages 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-12Overtime 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-21Social Security 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-22Retirement 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-23Medical Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-24Industrial Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-27Life/AD&D/LTD Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-28Misc Employee Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-29Pension 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 EXPExpenditure 0.00 0.00 518-300-30Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 570.41 0.00 518-300-31Office & Operating Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-35Small Tools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-40Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-41Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-42Communication 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 31GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 0.00 518-300-45Operating Rentals & Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-47Utility Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2.56 0.00 518-300-48Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-49Miscellaneous 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-90Interfund Payments for Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-300-95Equipment Rental 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-301-41Professional Services-Alarms 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-302-41Professional Services-Elevator 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-303-41Professional Services-LAD Circ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 525-500-49EOC operations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 572.97 0.00 0.00 Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 572.97 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 572.97 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (572.97) 0.00 0.00 0.00 City Facilities Totals: 0.00 0.00 0.00 0.00 0.00 Page 32GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 093 Contracts R3 Intergovernmental 0.00 0.00 334-027-00IAC 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 0.00 367-110-00Donation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 160.00 0.00 369-900-01Misc - Wellness Program 0.00 0.00 0.00 0.00 0.00 0.00 0.00 160.00 0.00 0.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 160.00 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 EXPExpenditure 0.00 0.00 511-600-40Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 511-600-41Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 511-600-49Miscellaneous - L&I Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 511-600-50Intergovernmental Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 511-600-51Intergovernmental Services 0.00 40.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 511-600-52County Services- Liquor excise 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 511-600-53County Services - BRFS Study 0.00 0.00 0.00 0.00 0.00 0.00 0.00 224.64 2.00 513-200-31Supplies -PDA 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,658.29 0.00 513-200-41Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15,000.00 0.00 517-710-90Unemployment Self-Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 436.14 335.66 517-900-49Wellness program misc 810.00 400.00 0.00 1,100.00 1,100.00 1,100.00 0.00 0.00 264,383.93 518-300-46Insurance 280,000.00 272,662.00 0.00 314,200.00 314,200.00 314,200.00 0.00 0.00 0.00 518-880-42Communication 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,131.00 4,133.00 518-880-51Intergovernmental Services 4,151.00 4,151.00 0.00 4,200.00 4,200.00 4,200.00 0.00 0.00 0.00 521-100-49Medical Reserve 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 522-100-44Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 522-100-49Reserve 60,000.00 50,000.00 0.00 60,000.00 60,000.00 60,000.00 0.00 0.00 0.00 523-100-49Reserve 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 537-600-22Retirement - Garbage Employee 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 537-600-41Garbage Contract 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 571-230-41YMCA Contract 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (21.00)589-000-00Other Nnexpenditures 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 33GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 0.00 589-000-53Leasehold Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 597-000-00Residual Equity Transfer - Out 0.00 0.00 0.00 0.00 0.00 0.00 0.00 22,450.07 268,833.59 344,961.00 Expenditure Totals: 0.00 327,253.00 379,500.00 379,500.00 379,500.00 0.00 TRFOperating Transfer 0.00 0.00 597-420-50Intergovernmental Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 597-420-55Interfund 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 22,450.07 268,833.59 344,961.00 327,253.00 EXPENDITURES TOTALS: 0.00 379,500.00 379,500.00 379,500.00 0.00 160.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 22,450.07 268,833.59 344,961.00 327,253.00 0.00 379,500.00 379,500.00 379,500.00 0.00 (22,290.07)(268,833.59)(344,961.00)(327,253.00)Contracts Totals: 0.00 (379,500.00)(379,500.00)(379,500.00) 0.00 Page 34GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 139 Rec Programs R3 Intergovernmental 0.00 0.00 338-740-00Rec 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 714.00 0.00 347-600-00Recreation Program Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 714.00 0.00 0.00 Charges for Services Totals: 0.00 0.00 0.00 0.00 0.00 0.00 714.00 0.00 0.00 0.00 REVENUES TOTALS: 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 0.00 DEPT REVENUES DEPT EXPENSES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 714.00 0.00 0.00 0.00 Rec Programs Totals: 0.00 0.00 0.00 0.00 0.00 Page 35GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 155 P.E.G. Acess Studio R1 Taxes 51,942.52 60,028.04 316-460-00Utility Tax -Cable Franchise 60,000.00 68,308.75 0.00 69,325.00 69,325.00 69,325.00 0.00 51,942.52 60,028.04 60,000.00 Taxes Totals: 0.00 68,308.75 69,325.00 69,325.00 69,325.00 0.00 R2 Licenses and Permits 7,371.00 7,038.90 321-910-00TV Public Access Fee 5,000.00 6,904.80 0.00 7,000.00 7,000.00 7,000.00 0.00 7,371.00 7,038.90 5,000.00 Licenses and Permits Totals: 0.00 6,904.80 7,000.00 7,000.00 7,000.00 0.00 R4 Charges for Services 10.00 66.15 341-620-00PEG Copy/Tape Fees 100.00 200.00 0.00 100.00 100.00 100.00 0.00 1,620.00 1,634.00 347-900-00Other Fees 3,000.00 700.00 0.00 600.00 600.00 600.00 0.00 1,630.00 1,700.15 3,100.00 Charges for Services Totals: 0.00 900.00 700.00 700.00 700.00 0.00 60,943.52 68,767.09 68,100.00 76,113.55 REVENUES TOTALS: 0.00 77,025.00 77,025.00 77,025.00 0.00 CAPCapital Expenditure 0.00 0.00 594-710-60Capital Outlays 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,380.93 23,000.99 594-710-64Furniture, Machinery & Equip 6,125.00 33,500.00 0.00 5,000.00 5,000.00 5,000.00 0.00 4,380.93 23,000.99 6,125.00 Capital Expenditure Totals: 0.00 33,500.00 5,000.00 5,000.00 5,000.00 0.00 EPRPayroll Expense 0.00 0.00 571-290-11Salaries and Wages 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 571-290-12Overtime 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 571-290-21Social Security 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 571-290-23Medical Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 571-290-24Industrial 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 EXPExpenditure 0.00 0.00 571-290-25Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 571-290-30Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 45.13 0.00 571-290-31Office & Operating Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 571-290-40Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9,865.92 12,734.87 571-290-41Professional Services 11,000.00 11,000.00 0.00 11,000.00 11,000.00 11,000.00 0.00 7,111.31 3,816.74 571-290-42Communications 5,400.00 4,500.00 0.00 5,000.00 5,000.00 5,000.00 0.00 0.00 0.00 571-290-43Travel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 36GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 0.00 571-290-44Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,910.37 0.00 571-290-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 571-290-48Repairs and Maintenance 500.00 700.00 0.00 500.00 500.00 500.00 0.00 0.00 199.00 571-290-49Miscellaneous 1,291.00 600.00 0.00 1,000.00 1,000.00 1,000.00 0.00 0.00 1,886.04 571-290-95Equipment Rental - IT 1,886.00 1,886.04 0.00 1,886.00 1,886.00 1,886.00 0.00 0.00 0.00 586-000-00Retail Sales - B&O Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 18,932.73 18,636.65 20,077.00 Expenditure Totals: 0.00 18,686.04 19,386.00 19,386.00 19,386.00 0.00 23,313.66 41,637.64 26,202.00 52,186.04 EXPENDITURES TOTALS: 0.00 24,386.00 24,386.00 24,386.00 0.00 60,943.52 68,767.09 68,100.00 76,113.55 0.00 77,025.00 77,025.00 77,025.00 0.00 DEPT REVENUES DEPT EXPENSES 23,313.66 41,637.64 26,202.00 52,186.04 0.00 24,386.00 24,386.00 24,386.00 0.00 37,629.86 27,129.45 41,898.00 23,927.51 P.E.G. Acess Studio Totals: 0.00 52,639.00 52,639.00 52,639.00 0.00 Page 37GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 200 Fund Equity & Transactions DBTDebt Service 33,426.71 33,426.71 581-200-79Interfund Loan Repayment 33,426.71 33,426.58 0.00 0.00 0.00 0.00 0.00 0.00 0.00 581-200-82Interfund Loan Interest Pymnt 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 581-201-79Interfund Loan Repayment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 581-201-82Interest pymnt interfund loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 405,803.04 405,803.04 597-190-01Bond debt transfers 410,803.00 453,303.00 0.00 410,803.00 403,303.00 403,303.00 0.00 171,000.00 171,000.00 597-190-02Trfr - Out Debt rent Annex 171,000.00 171,000.00 0.00 171,000.00 171,000.00 171,000.00 0.00 0.00 0.00 597-190-55Oper Trfr - Out 02 GO Debt 0.00 0.00 0.00 0.00 0.00 0.00 0.00 610,229.75 610,229.75 615,229.71 Debt Service Totals: 0.00 657,729.58 581,803.00 574,303.00 574,303.00 0.00 EXPExpenditure 0.00 0.00 597-000-01Ops 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 TRFOperating Transfer 0.00 0.00 597-250-00Oper Trfr -Emerg Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 597-320-00Oper Trfr - PW Admin & Eng 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12,500.00 12,500.00 597-340-00Ops trfr Water Fund Main St 12,500.00 12,500.00 0.00 12,500.00 12,500.00 12,500.00 0.00 12,500.00 12,500.00 597-350-00Ops Trfr to Swr Fund Maint St 12,500.00 12,500.00 0.00 12,500.00 12,500.00 12,500.00 0.00 0.00 0.00 597-420-55Operating Tsfr to Street 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 597-720-00Operating Trfr- Library 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 597-730-00ops Trfr- Interim Financing In 15,000.00 15,000.00 0.00 0.00 0.00 0.00 0.00 976,000.00 735,999.96 597-790-00Oper Trfr - Comm Services 736,000.00 805,000.00 0.00 1,009,000.00 810,000.00 815,000.00 0.00 0.00 13,000.00 597-990-00Ops Trfr - Contingency Fund 0.00 50,000.00 0.00 0.00 0.00 0.00 0.00 1,001,000.00 773,999.96 776,000.00 Operating Transfer Totals: 0.00 895,000.00 1,034,000.00 835,000.00 840,000.00 0.00 1,611,229.75 1,384,229.71 1,391,229.71 1,552,729.58 EXPENDITURES TOTALS: 0.00 1,615,803.00 1,409,303.00 1,414,303.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 1,611,229.75 1,384,229.71 1,391,229.71 1,552,729.58 0.00 1,615,803.00 1,409,303.00 1,414,303.00 0.00 (1,611,229.75)(1,384,229.71)(1,391,229.71)(1,552,729.58)Fund Equity & Transactions Totals: 0.00 (1,615,803.00)(1,409,303.00)(1,414,303.00) 0.00 Page 38GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 6,610,539.74 7,368,957.36 7,213,073.61 7,417,146.14 0.00 7,079,363.00 7,498,772.00 7,525,645.00 0.00 FUND REVENUES 6,690,466.04 6,980,977.79 7,206,735.21 7,396,201.99 0.00 8,023,971.00 7,488,182.00 7,496,782.00 0.00 FUND EXPENSES (79,926.30) 387,979.57 6,338.40 20,944.15 0.00 (944,608.00) 10,590.00 28,863.00 0.00 General Fund Totals: Page 39GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 101 Drug Enforcement R6 Miscellaneous Receipts 0.00 0.00 361-110-00Investment Interest 2.00 0.00 0.00 0.00 0.00 0.00 0.00 276.56 0.00 369-300-00Confiscated/Forfeited Property 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 369-900-00Misc Receipts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 276.56 0.00 2.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R8 Operating Transfers In 0.00 0.00 397-000-00Operating Transfer In 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 0.00 276.56 0.00 2.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 40GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 051 Police Admin CAPCapital Expenditure 0.00 0.00 521-230-64Capital 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 EXPExpenditure 0.00 0.00 521-230-31Office & 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 TRFOperating Transfer 0.00 0.00 597-000-00Ops trfr-Gen Fund 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 Police Admin Totals: 0.00 0.00 0.00 0.00 0.00 Page 41GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 276.56 0.00 2.00 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 276.56 0.00 2.00 0.00 0.00 0.00 0.00 0.00 0.00 Drug Enforcement Totals: Page 42GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 102 Contingency Fund R1 Taxes 39,689.22 4,150.46 311-100-00Property Tax 4,000.00 4,000.00 0.00 4,000.00 0.00 0.00 0.00 39,689.22 4,150.46 4,000.00 Taxes Totals: 0.00 4,000.00 4,000.00 0.00 0.00 0.00 R6 Miscellaneous Receipts 106.19 103.34 361-110-00Investment Interest 132.72 130.00 0.00 200.00 200.00 200.00 0.00 106.19 103.34 132.72 Miscellaneous Receipts Totals: 0.00 130.00 200.00 200.00 200.00 0.00 R8 Operating Transfers In 0.00 13,000.00 397-100-00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 13,000.00 0.00 Operating Transfers In Totals: 0.00 0.00 0.00 0.00 0.00 0.00 39,795.41 17,253.80 4,132.72 4,130.00 REVENUES TOTALS: 0.00 4,200.00 200.00 200.00 0.00 CAPCapital Expenditure 0.00 0.00 594-000-65Capital 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 EXPExpenditure 0.00 0.00 510-100-41Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 510-101-41Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 576-900-49Fort 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 TRFOperating Transfer 0.00 0.00 597-190-01Trfr-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 (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 39,795.41 17,253.80 4,132.72 4,130.00 0.00 4,200.00 200.00 200.00 0.00 FUND REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES 39,795.41 17,253.80 4,132.72 4,130.00 0.00 4,200.00 200.00 200.00 0.00 Contingency Fund Totals: Page 44GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 110 Street R1 Taxes 155,853.24 179,333.66 316-400-01Public Utility Tax-Wtr 172,474.00 186,127.93 0.00 224,690.00 191,712.00 191,712.00 0.00 202,393.92 201,968.93 316-400-02Public Utility Tax - Sewer 199,467.00 198,994.21 0.00 238,430.00 204,964.00 204,964.00 0.00 106,836.59 126,948.85 316-400-03Public Utility Tax-Grbge 106,781.00 103,895.19 0.00 125,000.00 106,800.00 106,800.00 0.00 44,437.15 42,581.38 316-400-04Publci Utility Tax-Storm 43,983.00 43,328.13 0.00 53,250.00 43,300.00 43,300.00 0.00 509,520.90 550,832.82 522,705.00 Taxes Totals: 0.00 532,345.46 641,370.00 546,776.00 546,776.00 0.00 R2 Licenses and Permits 231.00 462.00 322-400-00Street & Curb Permits 0.00 308.00 0.00 0.00 0.00 0.00 0.00 231.00 462.00 0.00 Licenses and Permits Totals: 0.00 308.00 0.00 0.00 0.00 0.00 R3 Intergovernmental 0.00 0.00 333-000-00Federal Grants (Indirect) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 333-202-00TIB- indirect Fed grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-038-00State Grants 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 335-000-83Motor Vehicle Excise Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 189,880.20 190,288.93 336-000-87Arterial St Fuel Tax 190,000.00 190,000.00 0.00 192,900.00 192,900.00 192,900.00 0.00 0.00 0.00 338-420-00School District #50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 189,880.20 190,288.93 190,000.00 Intergovernmental Totals: 0.00 190,000.00 192,900.00 192,900.00 192,900.00 0.00 R4 Charges for Services 0.00 5,000.00 343-890-00Garbage & Recycle Bins 0.00 5,000.00 0.00 0.00 10,000.00 5,000.00 0.00 100.00 150.00 344-100-00Other Fees and Charges 0.00 300.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 345-810-00Charges for Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 100.00 5,150.00 0.00 Charges for Services Totals: 0.00 5,300.00 0.00 10,000.00 5,000.00 0.00 R6 Miscellaneous Receipts 0.00 29.02 361-110-00Investment Interest 0.00 135.00 0.00 100.00 100.00 100.00 0.00 0.00 0.00 362-300-00Parking Pass Sales 0.00 0.00 0.00 0.00 0.00 0.00 0.00 617.57 0.00 367-000-00Donations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,507.66 472.50 369-400-00Settlements 0.00 1,416.00 0.00 0.00 0.00 0.00 0.00 700.00 0.00 369-900-00Miscellaneous Receipts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,825.23 501.52 0.00 Miscellaneous Receipts Totals: 0.00 1,551.00 100.00 100.00 100.00 0.00 R7 Non-Revenue Receipts 0.00 750.00 386-000-00Refundable Deposits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 45GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 5,879.50 389-000-00Street Payback Collection 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,629.50 0.00 Non-Revenue Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R8 Operating Transfers In 0.00 0.00 395-110-00Sale of Fixed Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-420-00Transfer-In (General Fund) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-420-55Operating Transfers - In 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-450-00Transfers-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 0.00 703,557.33 753,864.77 712,705.00 729,504.46 REVENUES TOTALS: 0.00 834,370.00 749,776.00 744,776.00 0.00 Page 46GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 111 Street Maintenance CAPCapital Expenditure 0.00 0.00 589-000-63Other Nonexpenditures-Rosewind 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,420.27 0.00 594-430-64Machinery & Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 595-450-63Other Improvements 0.00 0.00 0.00 100,000.00 0.00 0.00 0.00 1,420.27 0.00 0.00 Capital Expenditure Totals: 0.00 0.00 100,000.00 0.00 0.00 0.00 EPRPayroll Expense 125,236.63 111,321.83 542-900-11Salaries & Wages 109,920.00 125,678.00 0.00 140,839.00 141,971.00 135,416.00 0.00 2,179.81 2,538.08 542-900-12Overtime 4,000.00 2,500.00 0.00 0.00 2,500.00 2,500.00 0.00 0.00 0.00 542-900-20Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9,557.33 8,536.25 542-900-21Social Security 8,409.00 9,613.00 0.00 10,844.00 10,802.00 10,300.00 0.00 10,273.85 10,403.18 542-900-22Retirement 11,069.00 13,932.00 0.00 15,848.00 15,786.00 15,053.00 0.00 30,319.00 27,165.99 542-900-23Medical Insurance 27,912.00 30,150.00 0.00 34,380.00 34,060.00 33,127.00 0.00 2,486.38 2,428.76 542-900-24Industrial Insurance 3,124.00 2,850.00 0.00 6,173.00 5,469.00 5,243.00 0.00 880.42 0.00 542-900-25Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 560.53 795.65 542-900-26Uniforms 800.00 228.00 0.00 1,600.00 800.00 800.00 0.00 103.43 0.00 542-900-27Life/AD&D/LTD 0.00 21.00 0.00 44.00 44.00 33.00 0.00 30.28 0.00 542-900-28Misc Employee Bene 0.00 22.00 0.00 40.00 40.00 30.00 0.00 906.76 908.44 542-900-29Pension Benefits 908.00 909.00 0.00 1,137.00 1,137.00 966.00 0.00 182,534.42 164,098.18 166,142.00 Payroll Expense Totals: 0.00 185,903.00 210,905.00 212,609.00 203,468.00 0.00 EXPExpenditure 104,206.63 99,920.95 542-630-47Utility Services 95,000.00 98,800.00 0.00 95,000.00 100,000.00 100,000.00 0.00 0.00 0.00 542-900-30Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14,522.27 45,038.80 542-900-31Office & Operating Supplies 50,000.00 40,000.00 0.00 50,000.00 60,000.00 45,000.00 0.00 0.00 0.00 542-900-32Fuel Consumed 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,017.31 831.64 542-900-35Small Tools & Minor Equipment 1,000.00 600.00 0.00 1,000.00 1,000.00 1,000.00 0.00 0.00 0.00 542-900-40Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 37,614.80 17,713.00 542-900-41Professional Services 30,000.00 10,000.00 0.00 30,100.00 0.00 5,000.00 0.00 0.00 0.00 542-900-42Communication 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 542-900-43Travel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 542-900-44Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 125.35 0.00 542-900-45Operating Rentals & Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 191.68 0.00 542-900-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 47GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 6,232.95 16,891.50 542-900-48Repairs & Maintenance 15,000.00 43,000.00 0.00 50,000.00 55,000.00 60,000.00 0.00 0.00 83.00 542-900-49Miscellaneous 3,235.00 1,800.00 0.00 3,235.00 3,235.00 3,235.00 0.00 0.00 0.00 542-900-50Intergovernmental Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 542-900-51Intergovernmental Services 2,000.00 0.00 0.00 2,000.00 2,000.00 2,000.00 0.00 1,636.92 0.00 542-900-91Interfund Services Personnel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 68,496.00 39,606.96 542-900-95Equipment Rental 39,607.00 39,607.00 0.00 39,607.00 39,607.00 48,647.00 0.00 0.00 1,494.96 542-901-95Equipment Rental-IT Systems 1,495.00 1,495.00 0.00 1,495.00 1,495.00 1,495.00 0.00 20,160.00 22,708.00 543-100-91PW Admin O/H 19,429.00 22,645.00 0.00 24,696.00 24,625.00 24,625.00 0.00 0.00 0.00 543-300-31Office & Operating Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 468.00 525.96 543-300-42Communication 550.00 600.00 0.00 600.00 600.00 600.00 0.00 0.00 64.55 543-300-43Travel 500.00 0.00 0.00 500.00 500.00 500.00 0.00 0.00 0.00 543-300-44Advertising 100.00 0.00 0.00 0.00 0.00 0.00 0.00 6,977.00 0.00 543-300-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,290.71 4,726.78 543-300-47Utility Services 8,000.00 4,000.00 0.00 5,000.00 5,000.00 5,000.00 0.00 2,435.18 376.90 543-300-49Miscellaneous 0.00 1,600.00 0.00 0.00 500.00 500.00 0.00 63,819.95 82,581.00 543-300-91General Fund O/H Charges 68,730.00 68,730.00 0.00 48,545.00 48,545.00 48,545.00 0.00 0.00 5,879.50 589-000-49Street Latecomer payback 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 595-451-63Other Improvements-MVFP Progr 0.00 0.00 0.00 0.00 0.00 0.00 0.00 333,194.75 338,443.50 334,646.00 Expenditure Totals: 0.00 332,877.00 351,778.00 342,107.00 346,147.00 0.00 TRFOperating Transfer 174,870.00 174,870.00 597-190-00Operating Trfr 174,870.00 174,870.00 0.00 174,900.00 174,900.00 174,900.00 0.00 9,999.96 9,999.96 597-950-00Ops Trfr - Street CIP 10,000.00 10,000.00 0.00 10,000.00 10,000.00 10,000.00 0.00 184,869.96 184,869.96 184,870.00 Operating Transfer Totals: 0.00 184,870.00 184,900.00 184,900.00 184,900.00 0.00 702,019.40 687,411.64 685,658.00 703,650.00 EXPENDITURES TOTALS: 0.00 847,583.00 739,616.00 734,515.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 702,019.40 687,411.64 685,658.00 703,650.00 0.00 847,583.00 739,616.00 734,515.00 0.00 (702,019.40)(687,411.64)(685,658.00)(703,650.00)Street Maintenance Totals: 0.00 (847,583.00)(739,616.00)(734,515.00) 0.00 Page 48GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 703,557.33 753,864.77 712,705.00 729,504.46 0.00 834,370.00 749,776.00 744,776.00 0.00 FUND REVENUES 702,019.40 687,411.64 685,658.00 703,650.00 0.00 847,583.00 739,616.00 734,515.00 0.00 FUND EXPENSES 1,537.93 66,453.13 27,047.00 25,854.46 0.00 (13,213.00) 10,160.00 10,261.00 0.00 Street Totals: Page 49GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 120 Library R3 Intergovernmental 0.00 0.00 333-450-12Humanities WA Library grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 333-450-31WA State Library Federal LSTA 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-050-70Library 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 0.00 359-700-00Library 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 0.00 361-110-00Investment Interest 0.00 100.00 0.00 100.00 100.00 100.00 0.00 0.00 0.00 367-110-00Gates Foundation Library Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367-110-01Library matching donation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367-110-02Satterberg Foundation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Miscellaneous Receipts Totals: 0.00 100.00 100.00 100.00 100.00 0.00 R8 Operating Transfers In 0.00 0.00 397-000-00Operating Transfer in 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-720-00Operating 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 0.00 100.00 REVENUES TOTALS: 0.00 100.00 100.00 100.00 0.00 Page 50GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 120 Library R1 Taxes 967,644.30 982,152.04 311-100-00Property Tax 1,006,000.00 1,006,000.00 0.00 1,016,100.00 1,016,100.00 1,019,185.00 0.00 967,644.30 982,152.04 1,006,000.00 Taxes Totals: 0.00 1,006,000.00 1,016,100.00 1,016,100.00 1,019,185.00 0.00 R3 Intergovernmental 5,618.75 0.00 333-172-35Senior Comm Service Gra 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,000.00 0.00 333-450-31WA State Library Federal LTSA 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-003-00Secreatary of State Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-050-70Library Grant 0.00 5,950.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 338-190-00Intergovernmental-Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 339-172-35Sen Comm Serv Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10,618.75 0.00 0.00 Intergovernmental Totals: 0.00 5,950.00 0.00 0.00 0.00 0.00 R5 Fines and Forfeits 8,805.23 9,173.00 359-700-00Library Fines 7,000.00 9,000.00 0.00 9,500.00 9,500.00 9,500.00 0.00 8,805.23 9,173.00 7,000.00 Fines and Forfeits Totals: 0.00 9,000.00 9,500.00 9,500.00 9,500.00 0.00 R6 Miscellaneous Receipts 0.00 0.00 367-110-00Gate Foundation Library Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367-110-01Library matching donation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10.00 0.00 367-110-02Donations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367-110-08Friends of PT Library 0.00 620.00 0.00 500.00 500.00 500.00 0.00 0.00 0.00 367-110-09Foundation Donation 0.00 25,345.00 0.00 500.00 500.00 500.00 0.00 0.00 0.00 369-400-00Settlements 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,857.45 3,926.97 369-900-00Miscelleneous Revenue 2,500.00 4,000.00 0.00 4,000.00 4,000.00 4,000.00 0.00 46.89 130.00 369-900-01Interlibrary Loan Fee 0.00 50.00 0.00 100.00 100.00 100.00 0.00 3,914.34 4,056.97 2,500.00 Miscellaneous Receipts Totals: 0.00 30,015.00 5,100.00 5,100.00 5,100.00 0.00 R7 Non-Revenue Receipts 0.00 0.00 389-000-00Misc Non_Revenue Receipts 0.00 100.00 0.00 100.00 100.00 100.00 0.00 0.00 0.00 0.00 Non-Revenue Receipts Totals: 0.00 100.00 100.00 100.00 100.00 0.00 R9 Other Financing Sources 7,562.55 1,000.00 398-000-00Insurance recoveries 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7,562.55 1,000.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 Page 51GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 998,545.17 996,382.01 1,015,500.00 1,051,065.00 REVENUES TOTALS: 0.00 1,030,800.00 1,030,800.00 1,033,885.00 0.00 CAPCapital Expenditure 0.00 0.00 594-720-60Capital Outlays 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7,513.94 546.56 594-720-64Furniture, Machinery & Equip 0.00 28,200.00 0.00 0.00 0.00 0.00 0.00 73,454.30 87,580.24 594-721-64Acquisitions 70,000.00 70,000.00 0.00 76,000.00 70,000.00 70,000.00 0.00 80,968.24 88,126.80 70,000.00 Capital Expenditure Totals: 0.00 98,200.00 76,000.00 70,000.00 70,000.00 0.00 EPRPayroll Expense 448,267.10 443,569.30 572-210-11Salaries & Wages 423,413.00 428,000.00 0.00 479,416.00 425,057.00 425,057.00 0.00 41.36 74.75 572-210-12Overtime 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 572-210-20Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 33,903.80 33,324.62 572-210-21Social Security 32,391.00 32,800.00 0.00 36,675.00 32,517.00 32,517.00 0.00 33,292.04 36,803.76 572-210-22Retirement 38,497.00 35,855.00 0.00 48,611.00 42,977.00 42,977.00 0.00 81,593.16 76,902.21 572-210-23Medical Insurance 79,922.00 82,600.00 0.00 116,560.00 107,249.00 107,249.00 0.00 2,486.50 2,993.16 572-210-24Industrial Insurance 5,451.00 3,005.00 0.00 4,907.00 4,388.00 4,388.00 0.00 4,187.00 0.00 572-210-25Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,584.63 2,483.25 572-210-27Life/AD&D/LTD Benefits 3,004.00 845.00 0.00 813.00 719.00 719.00 0.00 2,139.41 1,814.14 572-210-28Misc Emp Benefits 2,035.00 1,170.00 0.00 1,259.00 1,139.00 1,139.00 0.00 608,495.00 597,965.19 584,713.00 Payroll Expense Totals: 0.00 584,275.00 688,241.00 614,046.00 614,046.00 0.00 EXPExpenditure 0.00 4,696.00 517-071-90Unemployment contribution 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 572-100-49Disc Leave Reserve 0.00 0.00 0.00 0.00 0.00 0.00 0.00 86,422.56 178,951.00 572-100-91G/F Admin Overhead 218,508.00 218,508.00 0.00 185,189.00 185,189.00 185,189.00 0.00 0.00 0.00 572-210-00Equity Transfer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 572-210-05Other Exp (Pettycash) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 572-210-30Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10,911.12 11,197.15 572-210-31Office & Operating Supplies 10,000.00 16,000.00 0.00 14,000.00 14,000.00 14,000.00 0.00 0.00 0.00 572-210-40Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10,261.79 8,031.77 572-210-41Professional Services 6,000.00 2,000.00 0.00 7,200.00 7,200.00 7,200.00 0.00 19,257.82 12,716.22 572-210-42Communication 9,000.00 12,000.00 0.00 12,000.00 12,000.00 12,000.00 0.00 2,148.84 2,870.25 572-210-43Travel 2,500.00 7,500.00 0.00 7,500.00 7,500.00 7,500.00 0.00 1,220.56 321.03 572-210-44Advertising 500.00 900.00 0.00 2,500.00 2,500.00 2,500.00 0.00 1,510.28 2,955.28 572-210-49Miscellaneous 2,000.00 8,000.00 0.00 1,000.00 1,000.00 1,000.00 0.00 Page 52GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 8,317.08 0.00 572-210-91Interfund Services -Personnel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 572-220-40Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14,906.34 1,952.80 572-220-41Professional Services 0.00 4,000.00 0.00 3,500.00 2,300.00 2,300.00 0.00 16,645.05 22,354.63 572-220-42Communications 23,125.00 22,000.00 0.00 22,000.00 22,000.00 22,000.00 0.00 639.53 874.63 572-220-48Repairs and Maintenance 1,500.00 2,400.00 0.00 1,700.00 1,700.00 1,700.00 0.00 581.10 1,542.46 572-220-49Miscellaneous 11,000.00 3,600.00 0.00 4,350.00 4,350.00 4,350.00 0.00 0.00 0.00 572-500-30Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,040.59 1,614.51 572-500-31Office & Operating Supplies 1,000.00 2,182.00 0.00 1,800.00 1,800.00 1,800.00 0.00 0.00 0.00 572-500-40Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,182.88 3,109.16 572-500-45Operating Rentals & Leases 1,000.00 2,400.00 0.00 2,800.00 2,800.00 2,800.00 0.00 12,190.59 0.00 572-500-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 22,976.45 19,388.92 572-500-47Public Utility Service 15,000.00 22,000.00 0.00 23,514.00 23,514.00 23,514.00 0.00 0.00 0.00 572-500-48Repairs and Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 43,973.04 58,979.04 572-500-95Equipment Rental-IT Systems 58,979.00 58,979.04 0.00 58,979.00 58,979.00 58,979.00 0.00 0.00 0.00 572-501-95Equipment Rental - Fleet 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 589-000-02Bad Debt Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.07 0.00 594-190-91G/F Admin Overhead 0.00 0.00 0.00 0.00 0.00 0.00 0.00 261,185.69 331,554.85 360,112.00 Expenditure Totals: 0.00 382,469.04 348,032.00 346,832.00 346,832.00 0.00 TRFOperating Transfer 15,000.00 0.00 597-190-00Transfer out-Debt serv 0.00 0.00 0.00 0.00 0.00 0.00 0.00 30,186.52 (30,186.00)597-190-01Trfr-out Capital Architect Fee 0.00 0.00 0.00 0.00 0.00 0.00 0.00 45,186.52 (30,186.00) 0.00 Operating Transfer Totals: 0.00 0.00 0.00 0.00 0.00 0.00 995,835.45 987,460.84 1,014,825.00 1,064,944.04 EXPENDITURES TOTALS: 0.00 1,112,273.00 1,030,878.00 1,030,878.00 0.00 998,545.17 996,382.01 1,015,500.00 1,051,065.00 0.00 1,030,800.00 1,030,800.00 1,033,885.00 0.00 DEPT REVENUES DEPT EXPENSES 995,835.45 987,460.84 1,014,825.00 1,064,944.04 0.00 1,112,273.00 1,030,878.00 1,030,878.00 0.00 2,709.72 8,921.17 675.00 (13,879.04)Library Totals: 0.00 (81,473.00)(78.00) 3,007.00 0.00 Page 53GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 998,545.17 996,382.01 1,015,500.00 1,051,165.00 0.00 1,030,900.00 1,030,900.00 1,033,985.00 0.00 FUND REVENUES 995,835.45 987,460.84 1,014,825.00 1,064,944.04 0.00 1,112,273.00 1,030,878.00 1,030,878.00 0.00 FUND EXPENSES 2,709.72 8,921.17 675.00 (13,779.04) 0.00 (81,373.00) 22.00 3,107.00 0.00 Library Totals: Page 54GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 135 Real Estate Excise Tax Fund R1 Taxes 0.00 172,703.87 318-340-00Real Estate Tax - 1 150,000.00 265,000.00 0.00 200,000.00 225,000.00 225,000.00 0.00 0.00 172,703.87 318-350-00Real Estate Excise Tax 2 150,000.00 265,000.00 0.00 200,000.00 225,000.00 225,000.00 0.00 0.00 345,407.74 300,000.00 Taxes Totals: 0.00 530,000.00 400,000.00 450,000.00 450,000.00 0.00 R6 Miscellaneous Receipts 0.00 0.00 361-110-00Investment Interest 0.00 145.87 0.00 100.00 100.00 100.00 0.00 0.00 0.00 0.00 Miscellaneous Receipts Totals: 0.00 145.87 100.00 100.00 100.00 0.00 0.00 345,407.74 300,000.00 530,145.87 REVENUES TOTALS: 0.00 400,100.00 450,100.00 450,100.00 0.00 TRFOperating Transfer 0.00 84,999.96 597-000-01Transfer out- REET 1 debt 85,000.00 85,000.00 0.00 0.00 180,000.00 180,000.00 0.00 0.00 99,999.96 597-000-02Transfers - Out REET 2 -debt 100,000.00 100,000.00 0.00 0.00 180,000.00 180,000.00 0.00 0.00 120,000.00 597-301-01Transfer-Out REET 1 GenCIP 50,000.00 250,000.00 0.00 200,000.00 45,000.00 45,000.00 0.00 0.00 0.00 597-305-02Transfer-Out REET 2 -Sreet CIP 65,000.00 75,000.00 0.00 200,000.00 45,000.00 45,000.00 0.00 0.00 304,999.92 300,000.00 Operating Transfer Totals: 0.00 510,000.00 400,000.00 450,000.00 450,000.00 0.00 0.00 304,999.92 300,000.00 510,000.00 EXPENDITURES TOTALS: 0.00 400,000.00 450,000.00 450,000.00 0.00 Page 55GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 345,407.74 300,000.00 530,145.87 0.00 400,100.00 450,100.00 450,100.00 0.00 FUND REVENUES 0.00 304,999.92 300,000.00 510,000.00 0.00 400,000.00 450,000.00 450,000.00 0.00 FUND EXPENSES 0.00 40,407.82 0.00 20,145.87 0.00 100.00 100.00 100.00 0.00 Real Estate Excise Tax Fund Totals: Page 56GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 140 PW Admin R3 Intergovernmental 0.00 0.00 334-000-30SOS 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 20,160.00 22,708.00 349-320-01Admin & Eng -Street 19,429.00 22,645.00 0.00 24,696.00 24,625.00 24,625.00 0.00 119,649.60 135,134.00 349-320-02Admin & Eng -Sewer 115,622.00 134,508.00 0.00 142,005.00 146,544.00 146,544.00 0.00 86,642.88 97,855.00 349-320-03Admin & Eng - Water 83,725.00 97,402.00 0.00 104,960.00 106,117.00 106,117.00 0.00 27,268.56 30,797.00 349-320-05Admin & Eng Storm 26,351.00 30,653.00 0.00 33,340.00 33,398.00 33,398.00 0.00 32,827.32 0.00 349-320-06Admin & Eng - Equip Rental 31,722.00 36,930.00 0.00 39,514.00 40,206.00 40,206.00 0.00 286,548.36 286,494.00 276,849.00 Charges for Services Totals: 0.00 322,138.00 344,515.00 350,890.00 350,890.00 0.00 R6 Miscellaneous Receipts 0.00 0.00 361-110-00Interest Income 0.00 11.52 0.00 10.00 10.00 10.00 0.00 0.00 0.00 0.00 Miscellaneous Receipts Totals: 0.00 11.52 10.00 10.00 10.00 0.00 R8 Operating Transfers In 0.00 0.00 397-000-00Operating Transfer In 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 0.00 395-100-00Proceeds-Sale of Capt'l Assets 0.00 1,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Sources Totals: 0.00 1,000.00 0.00 0.00 0.00 0.00 286,548.36 286,494.00 276,849.00 323,149.52 REVENUES TOTALS: 0.00 344,525.00 350,900.00 350,900.00 0.00 EXPExpenditure 0.00 0.00 586-000-00Retail Sales - B&O Tax 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 57GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 401 Public Works Admin CAPCapital Expenditure 0.00 0.00 594-300-64Furniture, Machinery & Equip 0.00 0.00 0.00 500.00 500.00 500.00 0.00 0.00 0.00 0.00 Capital Expenditure Totals: 0.00 0.00 500.00 500.00 500.00 0.00 EPRPayroll Expense 0.00 0.00 537-600-22Discretionary Leave Reserve 0.00 0.00 0.00 0.00 0.00 0.00 0.00 168,123.26 165,641.36 538-110-11Salaries & Wages 172,324.00 174,195.00 0.00 182,372.00 182,087.00 182,087.00 0.00 0.00 8.66 538-110-12Overtime 1,500.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-110-20Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12,464.64 12,320.69 538-110-21Social Security 12,963.00 13,326.00 0.00 13,942.00 13,920.00 13,920.00 0.00 13,810.92 15,259.75 538-110-22Retirement 17,123.00 19,475.00 0.00 20,375.00 20,343.00 20,343.00 0.00 35,686.51 33,757.03 538-110-23Medical Insurance 32,336.00 32,495.00 0.00 33,758.00 33,398.00 33,398.00 0.00 1,490.70 1,524.16 538-110-24Industrial Insurance 2,359.00 1,845.00 0.00 3,320.00 3,320.00 3,320.00 0.00 600.36 538.87 538-110-27Life/AD&D/LTD Benefits 680.00 152.00 0.00 208.00 208.00 208.00 0.00 314.40 262.00 538-110-28Payroll reserve 314.00 314.00 0.00 314.00 314.00 314.00 0.00 612.99 571.05 538-110-29Pension Benefits 571.00 571.00 0.00 571.00 571.00 571.00 0.00 233,103.78 229,883.57 240,170.00 Payroll Expense Totals: 0.00 242,373.00 254,860.00 254,161.00 254,161.00 0.00 EXPExpenditure 0.00 0.00 517-071-90Unemployment Reserve contrib 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,560.00 0.00 538-110-25Unemployement 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-110-30Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,054.62 1,875.94 538-110-31Office & Operating Supplies 4,000.00 2,100.00 0.00 4,000.00 4,000.00 4,000.00 0.00 0.00 0.00 538-110-35Small Tools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 100.00 0.00 538-110-41Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,309.09 3,126.46 538-110-42Communication 4,000.00 2,100.00 0.00 4,000.00 4,000.00 4,000.00 0.00 1,667.74 306.25 538-110-43Travel 3,000.00 0.00 0.00 3,000.00 3,000.00 3,000.00 0.00 527.75 28.00 538-110-44Advertising 1,000.00 500.00 0.00 1,000.00 1,000.00 1,000.00 0.00 3,049.62 3,825.93 538-110-45Operating Rentals & Leases 6,000.00 3,600.00 0.00 6,000.00 6,000.00 6,000.00 0.00 19,844.83 0.00 538-110-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-110-48Repairs & Maintenance 500.00 0.00 0.00 500.00 500.00 500.00 0.00 1,867.06 891.20 538-110-49Miscellaneous 5,000.00 1,500.00 0.00 5,000.00 5,000.00 5,000.00 0.00 0.00 35,902.00 538-110-91General Fund Admin O/H 0.00 45,289.00 0.00 60,599.00 60,599.00 60,599.00 0.00 19,065.96 5,951.04 538-110-95Equipment Rental 5,951.00 5,951.04 0.00 5,951.00 5,951.00 5,951.00 0.00 Page 58GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 0.00 538-111-49Sisc Leave Reserve 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,379.00 538-111-95Equipment Rental-IT Systems 5,379.00 5,379.00 0.00 5,379.00 5,379.00 5,379.00 0.00 1,401.84 0.00 538-140-91Interfund Services- Personnel 1,745.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 589-000-49Miscellaneous 0.00 0.00 0.00 800.00 800.00 800.00 0.00 62,448.51 57,285.82 36,575.00 Expenditure Totals: 0.00 66,419.04 96,229.00 96,229.00 96,229.00 0.00 295,552.29 287,169.39 276,745.00 308,792.04 EXPENDITURES TOTALS: 0.00 351,589.00 350,890.00 350,890.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 295,552.29 287,169.39 276,745.00 308,792.04 0.00 351,589.00 350,890.00 350,890.00 0.00 (295,552.29)(287,169.39)(276,745.00)(308,792.04)Public Works Admin Totals: 0.00 (351,589.00)(350,890.00)(350,890.00) 0.00 Page 59GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 402 Engineering CAPCapital Expenditure 0.00 0.00 594-320-64Furntiture, 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 EPRPayroll Expense 0.00 0.00 538-200-11Salaries & Wages 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-12Overtime 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-20Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-21Social Security 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-22Retirement 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-23Medical Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-24Industrial Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-27Life/AD&D/LTD Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-28Misc Emp Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-29Pension 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 EXPExpenditure 0.00 0.00 538-200-25Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-30Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-31Office & Operating Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-35Small Tools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-41Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-42Communication 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-43Travel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-44Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-48Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-49Miscellaneous 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-91G/F Admin Overhead 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-200-95Equipment Rental 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-201-95Equipment Rental-IT Systems 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 Page 60GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 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 Engineering Totals: 0.00 0.00 0.00 0.00 0.00 Page 61GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 286,548.36 286,494.00 276,849.00 323,149.52 0.00 344,525.00 350,900.00 350,900.00 0.00 FUND REVENUES 295,552.29 287,169.39 276,745.00 308,792.04 0.00 351,589.00 350,890.00 350,890.00 0.00 FUND EXPENSES (9,003.93)(675.39) 104.00 14,357.48 0.00 (7,064.00) 10.00 10.00 0.00 PW Admin Totals: Page 62GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 150 Lodging Tax R1 Taxes 183,340.47 181,080.30 313-310-00Hotel-Motel Tax 180,000.00 210,000.00 0.00 210,000.00 215,000.00 216,000.00 0.00 183,340.47 181,080.30 313-310-01Lodging Tax - Stadium 180,000.00 210,000.00 0.00 210,000.00 215,000.00 216,000.00 0.00 366,680.94 362,160.60 360,000.00 Taxes Totals: 0.00 420,000.00 420,000.00 430,000.00 432,000.00 0.00 R6 Miscellaneous Receipts 0.00 0.00 361-110-00Investment Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367-110-00Donations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 369-400-00Judgements & Settlements 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 369-900-00Miscellaneous 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 0.00 366,680.94 362,160.60 360,000.00 420,000.00 REVENUES TOTALS: 0.00 420,000.00 430,000.00 432,000.00 0.00 TRFOperating Transfer 0.00 0.00 597-000-00Operating Transfer Out 0.00 6,713.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00 0.00 0.00 Operating Transfer Totals: 0.00 6,713.00 0.00 10,000.00 10,000.00 0.00 0.00 0.00 0.00 6,713.00 EXPENDITURES TOTALS: 0.00 0.00 10,000.00 10,000.00 0.00 Page 63GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 150 Lodging Tax CAPCapital Expenditure 0.00 0.00 594-300-62Building and Structures 0.00 25,427.00 0.00 0.00 0.00 18,000.00 0.00 0.00 0.00 0.00 Capital Expenditure Totals: 0.00 25,427.00 0.00 0.00 18,000.00 0.00 DBTDebt Service 0.00 0.00 597-740-55McCurdy Pavilion 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 597-760-55Interfund Sub-Marine Science 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 EXPExpenditure 30,618.61 13,780.00 518-300-91General Fund O/H charges 21,030.00 21,030.00 0.00 18,897.00 18,897.00 18,897.00 0.00 0.00 0.00 518-300-99Interfund Services & Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 86,000.00 557-300-41Professional Services -Chambe 93,000.00 119,000.00 0.00 97,180.00 97,180.00 97,180.00 0.00 0.00 0.00 557-300-42Communications 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 557-300-44Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 75.00 557-300-49Miscellaneous 2,800.00 0.00 0.00 0.00 0.00 3,500.00 0.00 0.00 0.00 557-301-41Professional Services-PAW 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 44,000.00 557-301-44Advertising-Joint Marketing 44,200.00 37,500.00 0.00 0.00 0.00 40,000.00 0.00 0.00 0.00 557-301-49Miscellaneous-Hood Canal Mitig 0.00 0.00 0.00 0.00 0.00 0.00 0.00 208,468.01 98,909.62 557-302-41Professional Services-Other 99,000.00 120,000.00 0.00 142,500.00 142,500.00 143,000.00 0.00 0.00 0.00 557-303-41Professinal Services - Mason 0.00 3,360.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 557-304-41Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 576-900-49Friends of Ft Worden 37,500.00 0.00 0.00 37,500.00 37,500.00 0.00 0.00 239,086.62 242,764.62 297,530.00 Expenditure Totals: 0.00 300,890.00 296,077.00 296,077.00 302,577.00 0.00 TRFOperating Transfer 0.00 0.00 597-000-00Transfer out 0.00 0.00 0.00 0.00 0.00 0.00 0.00 97,718.04 99,999.96 597-790-55Debt Transfer 08 Bond 100,000.00 100,000.00 0.00 100,000.00 100,000.00 100,000.00 0.00 97,718.04 99,999.96 100,000.00 Operating Transfer Totals: 0.00 100,000.00 100,000.00 100,000.00 100,000.00 0.00 336,804.66 342,764.58 397,530.00 426,317.00 EXPENDITURES TOTALS: 0.00 396,077.00 396,077.00 420,577.00 0.00 Page 64GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 336,804.66 342,764.58 397,530.00 426,317.00 0.00 396,077.00 396,077.00 420,577.00 0.00 (336,804.66)(342,764.58)(397,530.00)(426,317.00)Lodging Tax Totals: 0.00 (396,077.00)(396,077.00)(420,577.00) 0.00 Page 65GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 366,680.94 362,160.60 360,000.00 420,000.00 0.00 420,000.00 430,000.00 432,000.00 0.00 FUND REVENUES 336,804.66 342,764.58 397,530.00 433,030.00 0.00 396,077.00 406,077.00 430,577.00 0.00 FUND EXPENSES 29,876.28 19,396.02 (37,530.00)(13,030.00) 0.00 23,923.00 23,923.00 1,423.00 0.00 Lodging Tax Totals: Page 66GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2016 2016 2016 2016 171 Fire and EMS R1 Taxes 1,474,972.39 1,500,960.86 311-100-00Property Tax 1,542,721.00 1,542,721.00 0.00 1,547,326.00 1,557,746.00 1,559,047.00 0.00 1,474,972.39 1,500,960.86 1,542,721.00 Taxes Totals: 0.00 1,542,721.00 1,547,326.00 1,557,746.00 1,559,047.00 0.00 R3 Intergovernmental 0.00 0.00 313-150-00Spec Purpose Sales Tx 187,082.00 187,082.00 0.00 187,082.00 187,082.00 187,082.00 0.00 0.00 0.00 187,082.00 Intergovernmental Totals: 0.00 187,082.00 187,082.00 187,082.00 187,082.00 0.00 R6 Miscellaneous Receipts 0.00 0.00 361-110-00Investment Interest 0.00 300.00 0.00 300.00 300.00 300.00 0.00 0.00 0.00 0.00 Miscellaneous Receipts Totals: 0.00 300.00 300.00 300.00 300.00 0.00 R8 Operating Transfers In 0.00 0.00 397-000-00Trsr-In Ops Fire Equip Maint 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-250-00Operating Transfer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-250-01Ops 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 R9 Other Financing Sources 0.00 0.00 381-100-00Interfund 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 1,474,972.39 1,500,960.86 1,729,803.00 1,730,103.00 REVENUES TOTALS: 0.00 1,734,708.00 1,745,128.00 1,746,429.00 0.00 TRFOperating Transfer 0.00 0.00 597-000-00Operating 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 Page 67GL-Budget Analysis (12/10/2015 - 9:40 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2016 2016 2016 2016 071 Fire DBTDebt Service 11,319.66 11,319.66 598-250-50Intergov Loans- Fire/EMS 187,082.00 187,082.00 0.00 187,082.00 187,082.00 187,082.00 0.00 11,319.66 11,319.66 187,082.00 Debt Service Totals: 0.00 187,082.00 187,082.00 187,082.00 187,082.00 0.00 EXPExpenditure 844,097.00 852,233.00 522-600-51Intergovernmental Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 629,641.53 641,609.40 522-601-51Ingvtl Serv- Fire Lid Lift 1,542,721.00 1,542,721.00 0.00 1,547,326.00 1,557,746.00 1,559,047.00 0.00 1,473,738.53 1,493,842.40 1,542,721.00 Expenditure Totals: 0.00 1,542,721.00 1,547,326.00 1,557,746.00 1,559,047.00 0.00 1,485,058.19 1,505,162.06 1,729,803.00 1,729,803.00 EXPENDITURES TOTALS: 0.00 1,734,408.00 1,744,828.00 1,746,129.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 1,485,058.19 1,505,162.06 1,729,803.00 1,729,803.00 0.00 1,734,408.00 1,744,828.00 1,746,129.00 0.00 (1,485,058.19)(1,505,162.06)(1,729,803.00)(1,729,803.00)Fire Totals: 0.00 (1,734,408.00)(1,744,828.00)(1,746,129.00) 0.00 Page 68GL-Budget Analysis (12/10/2015 - 9:40 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2016 2016 2016 2016 072 EMS R1 Taxes 733,319.20 614,893.98 311-100-01Property Tax -EMS 655,000.00 655,000.00 0.00 661,600.00 675,000.00 675,000.00 0.00 733,319.20 614,893.98 655,000.00 Taxes Totals: 0.00 655,000.00 661,600.00 675,000.00 675,000.00 0.00 R3 Intergovernmental 0.00 0.00 334-000-01State 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 0.00 342-500-00EMS-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 0.00 733,319.20 614,893.98 655,000.00 655,000.00 REVENUES TOTALS: 0.00 661,600.00 675,000.00 675,000.00 0.00 EXPExpenditure 720,436.25 627,629.89 522-200-51Intergovernmental Services 655,000.00 655,000.00 0.00 661,600.00 675,000.00 675,000.00 0.00 720,436.25 627,629.89 655,000.00 Expenditure Totals: 0.00 655,000.00 661,600.00 675,000.00 675,000.00 0.00 720,436.25 627,629.89 655,000.00 655,000.00 EXPENDITURES TOTALS: 0.00 661,600.00 675,000.00 675,000.00 0.00 733,319.20 614,893.98 655,000.00 655,000.00 0.00 661,600.00 675,000.00 675,000.00 0.00 DEPT REVENUES DEPT EXPENSES 720,436.25 627,629.89 655,000.00 655,000.00 0.00 661,600.00 675,000.00 675,000.00 0.00 12,882.95 (12,735.91) 0.00 0.00 EMS Totals: 0.00 0.00 0.00 0.00 0.00 Page 69GL-Budget Analysis (12/10/2015 - 9:40 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2016 2016 2016 2016 2,208,291.59 2,115,854.84 2,384,803.00 2,385,103.00 0.00 2,396,308.00 2,420,128.00 2,421,429.00 0.00 FUND REVENUES 2,205,494.44 2,132,791.95 2,384,803.00 2,384,803.00 0.00 2,396,008.00 2,419,828.00 2,421,129.00 0.00 FUND EXPENSES 2,797.15 (16,937.11) 0.00 300.00 0.00 300.00 300.00 300.00 0.00 Fire and EMS Totals: Page 70GL-Budget Analysis (12/10/2015 - 9:40 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 180 Affordable Housing Fund R1 Taxes 6,234.87 9,810.20 311-100-00Property Tax 10,000.00 10,000.00 0.00 10,000.00 10,000.00 10,000.00 0.00 6,234.87 9,810.20 10,000.00 Taxes Totals: 0.00 10,000.00 10,000.00 10,000.00 10,000.00 0.00 R6 Miscellaneous Receipts 0.00 0.00 361-110-00Miscellaneous 0.00 34.00 0.00 50.00 50.00 50.00 0.00 0.00 15,000.00 369-400-00Settlements 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15,000.00 0.00 Miscellaneous Receipts Totals: 0.00 34.00 50.00 50.00 50.00 0.00 R8 Operating Transfers In 0.00 0.00 397-000-00Operating Transfer In 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 6,234.87 24,810.20 10,000.00 10,034.00 REVENUES TOTALS: 0.00 10,050.00 10,050.00 10,050.00 0.00 EXPExpenditure 4,344.00 0.00 565-100-49Affordable Housing Misc 6,500.00 0.00 0.00 6,500.00 6,500.00 6,500.00 0.00 4,344.00 0.00 6,500.00 Expenditure Totals: 0.00 0.00 6,500.00 6,500.00 6,500.00 0.00 4,344.00 0.00 6,500.00 0.00 EXPENDITURES TOTALS: 0.00 6,500.00 6,500.00 6,500.00 0.00 Page 71GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 6,234.87 24,810.20 10,000.00 10,034.00 0.00 10,050.00 10,050.00 10,050.00 0.00 FUND REVENUES 4,344.00 0.00 6,500.00 0.00 0.00 6,500.00 6,500.00 6,500.00 0.00 FUND EXPENSES 1,890.87 24,810.20 3,500.00 10,034.00 0.00 3,550.00 3,550.00 3,550.00 0.00 Affordable Housing Fund Totals: Page 72GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 190 Community Dev Block Grants R3 Intergovernmental 13,050.07 23,516.94 333-140-20Comm Development Block Grants 15,000.00 42,400.00 0.00 15,245.00 15,245.00 15,245.00 0.00 13,050.07 23,516.94 15,000.00 Intergovernmental Totals: 0.00 42,400.00 15,245.00 15,245.00 15,245.00 0.00 R6 Miscellaneous Receipts 224.02 138.64 361-110-00Investment Interest 0.00 161.00 0.00 200.00 200.00 200.00 0.00 224.02 138.64 0.00 Miscellaneous Receipts Totals: 0.00 161.00 200.00 200.00 200.00 0.00 13,274.09 23,655.58 15,000.00 42,561.00 REVENUES TOTALS: 0.00 15,445.00 15,445.00 15,445.00 0.00 Page 73GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 091 City Facilities EPRPayroll Expense 0.00 0.00 518-300-11Salaries & 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 (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 999 Gen Capital EXPExpenditure 0.00 13,527.97 559-600-49Housing and Community Services 70,000.00 60,000.00 0.00 15,245.00 15,245.00 15,245.00 0.00 0.00 0.00 586-000-00Fed pass through grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 13,527.97 70,000.00 Expenditure Totals: 0.00 60,000.00 15,245.00 15,245.00 15,245.00 0.00 0.00 13,527.97 70,000.00 60,000.00 EXPENDITURES TOTALS: 0.00 15,245.00 15,245.00 15,245.00 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 13,527.97 70,000.00 60,000.00 0.00 15,245.00 15,245.00 15,245.00 0.00 0.00 (13,527.97)(70,000.00)(60,000.00)Gen Capital Totals: 0.00 (15,245.00)(15,245.00)(15,245.00) 0.00 Page 75GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 13,274.09 23,655.58 15,000.00 42,561.00 0.00 15,445.00 15,445.00 15,445.00 0.00 FUND REVENUES 0.00 13,527.97 70,000.00 60,000.00 0.00 15,245.00 15,245.00 15,245.00 0.00 FUND EXPENSES 13,274.09 10,127.61 (55,000.00)(17,439.00) 0.00 200.00 200.00 200.00 0.00 Community Dev Block Grants Totals: Page 76GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 195 System Dev Charges R6 Miscellaneous Receipts 1,599.89 1,139.53 361-110-00Investment Interest 2,000.00 1,378.00 0.00 1,200.00 1,200.00 1,200.00 0.00 1,599.89 1,139.53 2,000.00 Miscellaneous Receipts Totals: 0.00 1,378.00 1,200.00 1,200.00 1,200.00 0.00 R7 Non-Revenue Receipts 60,528.00 88,270.00 388-100-10System Dev Chg City 74,000.00 190,000.00 0.00 100,000.00 100,000.00 100,000.00 0.00 2,522.00 13,610.00 388-100-20System Dev Chg County 10,000.00 4,500.00 0.00 0.00 0.00 0.00 0.00 60,606.00 81,585.00 388-100-30System Dev Chg Sewer 69,000.00 138,000.00 0.00 100,000.00 100,000.00 100,000.00 0.00 0.00 0.00 388-100-40Stormwater SDC's 0.00 0.00 0.00 0.00 0.00 0.00 0.00 123,656.00 183,465.00 153,000.00 Non-Revenue Receipts Totals: 0.00 332,500.00 200,000.00 200,000.00 200,000.00 0.00 R8 Operating Transfers In 0.00 0.00 397-000-00Operating Transfer In 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 0.00 125,255.89 184,604.53 155,000.00 333,878.00 REVENUES TOTALS: 0.00 201,200.00 201,200.00 201,200.00 0.00 EXPExpenditure 0.00 1,590.00 538-900-91General Fund O/H 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,590.00 0.00 Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,590.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 77GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 411 Water/Sewer TRFOperating Transfer 0.00 0.00 597-340-55Interfund Subsidies Water 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 597-350-55Interfund Subsidies Sewer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 597-380-55Interfund 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 (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 415 Water/Sewer CIP TRFOperating Transfer 0.00 5,616.10 597-340-55Operating Trfr - Out CIP 500,000.00 130,000.00 0.00 500,000.00 700,000.00 700,000.00 0.00 0.00 4,908.07 597-350-55Operating Trfr - Out Swr CIP 500,000.00 100,000.00 0.00 400,000.00 500,000.00 500,000.00 0.00 0.00 10,524.17 1,000,000.00 Operating Transfer Totals: 0.00 230,000.00 900,000.00 1,200,000.00 1,200,000.00 0.00 0.00 10,524.17 1,000,000.00 230,000.00 EXPENDITURES TOTALS: 0.00 900,000.00 1,200,000.00 1,200,000.00 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 10,524.17 1,000,000.00 230,000.00 0.00 900,000.00 1,200,000.00 1,200,000.00 0.00 0.00 (10,524.17)(1,000,000.00)(230,000.00)Water/Sewer CIP Totals: 0.00 (900,000.00)(1,200,000.00)(1,200,000.00) 0.00 Page 79GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 125,255.89 184,604.53 155,000.00 333,878.00 0.00 201,200.00 201,200.00 201,200.00 0.00 FUND REVENUES 0.00 12,114.17 1,000,000.00 230,000.00 0.00 900,000.00 1,200,000.00 1,200,000.00 0.00 FUND EXPENSES 125,255.89 172,490.36 (845,000.00) 103,878.00 0.00 (698,800.00)(998,800.00)(998,800.00) 0.00 System Dev Charges Totals: Page 80GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 199 Community Services R1 Taxes 399,242.29 405,236.79 311-100-00Property Tax 412,000.00 412,000.00 0.00 412,000.00 412,000.00 412,000.00 0.00 0.00 0.00 311-110-00Property Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 316-400-01Public Utility Tax - Wtr 0.00 0.00 0.00 0.00 0.00 55,774.00 0.00 0.00 0.00 316-400-02Public Utility Tax - Swr 0.00 0.00 0.00 0.00 0.00 59,629.00 0.00 0.00 0.00 316-400-04Public Utility Tax - Storm 0.00 0.00 0.00 0.00 0.00 12,597.00 0.00 399,242.29 405,236.79 412,000.00 Taxes Totals: 0.00 412,000.00 412,000.00 412,000.00 540,000.00 0.00 R3 Intergovernmental 235,017.68 233,998.16 313-150-00Spec Purpose sales Tx 65,000.00 49,450.00 0.00 0.00 128,000.00 0.00 0.00 0.00 0.00 333-450-25Fed pass thru Grant WA ST ART 0.00 0.00 0.00 0.00 0.00 0.00 0.00 235,017.68 233,998.16 65,000.00 Intergovernmental Totals: 0.00 49,450.00 0.00 128,000.00 0.00 0.00 R6 Miscellaneous Receipts 0.00 0.00 361-110-00Investment interest 0.00 40.00 0.00 50.00 50.00 50.00 0.00 0.00 0.00 361-400-00Other Interest - CDBG LOC 0.00 40.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367-000-00Community Services Donation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367-000-01Arts Comission Donations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 369-400-00Settlements 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9.48 0.00 369-900-00Misc Receipts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 240.00 315.00 369-900-01Arts Comm Misc Income 0.00 120.00 0.00 0.00 0.00 0.00 0.00 249.48 315.00 0.00 Miscellaneous Receipts Totals: 0.00 200.00 50.00 50.00 50.00 0.00 R7 Non-Revenue Receipts 0.00 (147.02)389-000-00Forfeited Property 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (147.02) 0.00 Non-Revenue Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R8 Operating Transfers In 976,000.00 735,999.96 397-790-00Operating Trfr 736,000.00 805,000.00 0.00 1,009,000.00 810,000.00 815,000.00 0.00 976,000.00 735,999.96 736,000.00 Operating Transfers In Totals: 0.00 805,000.00 1,009,000.00 810,000.00 815,000.00 0.00 R9 Other Financing Sources 0.00 0.00 381-100-00Interfund 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 1,610,509.45 1,375,402.89 1,213,000.00 1,266,650.00 REVENUES TOTALS: 0.00 1,421,050.00 1,350,050.00 1,355,050.00 0.00 Page 81GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 DBTDebt Service 269,080.00 0.00 581-200-00Interfund Loan pymnt -Trans Li 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 581-200-79Interfund Loan Repayment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,447.00 0.00 581-200-82Interfund Loan Interest Pymnt 0.00 0.00 0.00 0.00 0.00 0.00 0.00 271,527.00 0.00 0.00 Debt Service Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EXPExpenditure 18,252.85 20,233.28 511-600-41Arts Commission - Prof Service 19,600.00 19,600.00 0.00 25,000.00 22,000.00 22,000.00 0.00 0.00 0.00 557-300-41Tourism - Main Street 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 557-310-41Tourism, special events 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 565-100-41Welfare Serv -BigBrothBig Sist 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 571-290-41Non-profit Professional Servic 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9,704.04 0.00 571-290-91Interfudn Services-Personnel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 81,442.99 120,807.00 575-210-91G/F Admin Overhead 143,585.00 143,585.04 0.00 110,188.00 110,188.00 110,188.00 0.00 233,852.42 231,909.47 575-260-00Jeff Cty Prks & Rec Facilities 44,482.00 69,131.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 576-900-41YMCA Contract 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 586-000-00Refundable Deposits 0.00 12,750.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 589-000-00Refundable Deposits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 343,252.30 372,949.75 207,667.00 Expenditure Totals: 0.00 245,066.04 135,188.00 132,188.00 132,188.00 0.00 614,779.30 372,949.75 207,667.00 245,066.04 EXPENDITURES TOTALS: 0.00 135,188.00 132,188.00 132,188.00 0.00 Page 82GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 091 City Facilities EPRPayroll Expense 129,923.69 150,770.57 518-300-11Salaries & Wages 162,414.00 160,000.00 0.00 207,549.00 207,523.00 204,106.00 0.00 1,127.48 1,533.28 518-300-12Overtime 2,500.00 1,500.00 0.00 0.00 1,500.00 1,500.00 0.00 9,724.21 11,295.40 518-300-21Social Security 12,425.00 12,500.00 0.00 15,878.00 15,876.00 15,614.00 0.00 10,421.02 13,658.16 518-300-22Retirement 16,395.00 15,650.00 0.00 23,204.00 23,201.00 22,819.00 0.00 39,375.20 40,203.37 518-300-23Medical Insurance 46,672.00 40,600.00 0.00 63,742.00 63,473.00 55,604.00 0.00 3,115.69 3,611.04 518-300-24Industrial Insurance 5,152.00 3,600.00 0.00 3,194.00 3,200.00 2,814.00 0.00 0.00 110.40 518-300-27Life/AD&D/LTD Benefits 267.00 71.00 0.00 59.00 59.00 73.00 0.00 0.00 48.73 518-300-28Misc Employee Benefits 53.00 49.00 0.00 45.00 45.00 45.00 0.00 1,297.80 1,297.83 518-300-29Pension Benefits 1,298.00 1,186.00 0.00 1,817.00 1,817.00 1,557.00 0.00 194,985.09 222,528.78 247,176.00 Payroll Expense Totals: 0.00 235,156.00 315,488.00 316,694.00 304,132.00 0.00 EXPExpenditure 0.00 0.00 518-300-26Uniforms 0.00 0.00 0.00 800.00 800.00 800.00 0.00 8,256.73 6,130.63 518-300-31Operating Supplies 10,500.00 15,000.00 0.00 14,500.00 14,500.00 14,500.00 0.00 4,116.13 13,297.61 518-300-32Fuel consumed 0.00 10,000.00 0.00 10,000.00 10,000.00 10,000.00 0.00 298.93 484.78 518-300-35Small Tools 0.00 650.00 0.00 1,000.00 1,000.00 1,000.00 0.00 4,086.78 3,691.18 518-300-41Professional Services 2,500.00 2,500.00 0.00 4,700.00 4,700.00 4,700.00 0.00 6,614.97 5,336.25 518-300-42Communication 6,000.00 5,600.00 0.00 6,500.00 6,500.00 6,500.00 0.00 0.00 0.00 518-300-43Travel 0.00 0.00 0.00 2,165.00 2,165.00 2,165.00 0.00 0.00 0.00 518-300-45Operating Rentals & Leases 0.00 85.00 0.00 180.00 180.00 180.00 0.00 18,973.77 0.00 518-300-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 32,088.07 34,918.78 518-300-47Utility Services 40,000.00 34,000.00 0.00 32,000.00 32,000.00 32,000.00 0.00 10,602.02 35,404.95 518-300-48Repairs & Maint 20,000.00 28,000.00 0.00 30,000.00 30,000.00 30,000.00 0.00 2,878.16 3,398.84 518-300-49Miscellaneous 10,250.00 1,000.00 0.00 3,165.00 3,165.00 3,165.00 0.00 8,487.00 4,484.04 518-300-95Equipment Rental-IT 4,484.00 4,484.04 0.00 4,484.00 4,484.00 4,484.00 0.00 0.00 9,159.00 518-301-95Equipment Rental - Fleet 9,159.00 9,159.00 0.00 9,159.00 9,159.00 13,679.00 0.00 9,612.55 9,280.90 518-302-41Professional Service-Elevator 14,100.00 14,100.00 0.00 9,320.00 9,320.00 9,320.00 0.00 0.00 480.00 525-500-49EOC Miscellaneous 0.00 0.00 0.00 0.00 0.00 0.00 0.00 106,015.11 126,066.96 116,993.00 Expenditure Totals: 0.00 124,578.04 127,973.00 127,973.00 132,493.00 0.00 301,000.20 348,595.74 364,169.00 359,734.04 EXPENDITURES TOTALS: 0.00 443,461.00 444,667.00 436,625.00 0.00 Page 83GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 301,000.20 348,595.74 364,169.00 359,734.04 0.00 443,461.00 444,667.00 436,625.00 0.00 (301,000.20)(348,595.74)(364,169.00)(359,734.04)City Facilities Totals: 0.00 (443,461.00)(444,667.00)(436,625.00) 0.00 Page 84GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 110 Mountain View Facilities R3 Intergovernmental 0.00 0.00 362-400-00Mtn View - Short term Rental 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 362-500-00Lease income - YMCA 4,000.00 944.00 0.00 4,000.00 4,000.00 4,000.00 0.00 0.00 0.00 4,000.00 Intergovernmental Totals: 0.00 944.00 4,000.00 4,000.00 4,000.00 0.00 R6 Miscellaneous Receipts 2,708.16 2,400.00 362-500-01Food Bank lease income 2,400.00 5,300.00 0.00 2,400.00 2,400.00 2,400.00 0.00 0.00 0.00 362-500-02Lease income - Working Image 0.00 200.00 0.00 2,400.00 2,400.00 2,400.00 0.00 2,708.16 2,400.00 2,400.00 Miscellaneous Receipts Totals: 0.00 5,500.00 4,800.00 4,800.00 4,800.00 0.00 R7 Non-Revenue Receipts 0.00 0.00 389-000-00Facility 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 2,708.16 2,400.00 6,400.00 6,444.00 REVENUES TOTALS: 0.00 8,800.00 8,800.00 8,800.00 0.00 CAPCapital Expenditure 0.00 0.00 594-760-63Other Improvements 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-760-64Machinery & 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 EPRPayroll Expense 0.00 0.00 575-500-28Miscellaneous 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 EXPExpenditure 959.98 2,872.76 575-500-30Office & Operating Supplies 5,000.00 1,500.00 0.00 0.00 0.00 0.00 0.00 97,645.40 71,045.69 575-500-31Office & Operating Supplies 85,000.00 4,000.00 0.00 2,000.00 2,000.00 2,000.00 0.00 0.00 0.00 575-500-32Fuel Consumed 0.00 72,000.00 0.00 80,000.00 80,000.00 80,000.00 0.00 437.77 516.60 575-500-35Small Tools & Minor Equipment 0.00 1,000.00 0.00 1,000.00 1,000.00 1,000.00 0.00 0.00 0.00 575-500-40Other Services & Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 400.00 1,277.54 575-500-41Professional Services 0.00 1,771.00 0.00 2,450.00 2,450.00 2,450.00 0.00 1,015.31 918.50 575-500-42Communication 0.00 1,237.48 0.00 1,100.00 1,100.00 1,100.00 0.00 0.00 0.00 575-500-43Travel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 575-500-44Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 45,452.04 45,452.04 575-500-45Operating rentals & leases 44,000.00 42,000.00 0.00 40,600.00 40,600.00 40,600.00 0.00 Page 85GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 0.00 575-500-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 56,282.15 60,955.25 575-500-47Utility Services 49,000.00 80,000.00 0.00 76,000.00 76,000.00 76,000.00 0.00 28,920.50 7,005.33 575-500-48Repairs & Maintenance 10,000.00 17,500.00 0.00 43,000.00 38,000.00 38,000.00 0.00 1,884.18 1,413.70 575-500-49Miscellaneous 1,604.35 720.00 0.00 1,000.00 1,000.00 1,000.00 0.00 232,997.33 191,457.41 194,604.35 Expenditure Totals: 0.00 221,728.48 247,150.00 242,150.00 242,150.00 0.00 232,997.33 191,457.41 194,604.35 221,728.48 EXPENDITURES TOTALS: 0.00 247,150.00 242,150.00 242,150.00 0.00 2,708.16 2,400.00 6,400.00 6,444.00 0.00 8,800.00 8,800.00 8,800.00 0.00 DEPT REVENUES DEPT EXPENSES 232,997.33 191,457.41 194,604.35 221,728.48 0.00 247,150.00 242,150.00 242,150.00 0.00 (230,289.17)(189,057.41)(188,204.35)(215,284.48)Mountain View Facilities Totals: 0.00 (238,350.00)(233,350.00)(233,350.00) 0.00 Page 86GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 132 Parks Maintenance R6 Miscellaneous Receipts 10,515.00 14,805.00 362-400-00Facility Rentals - Short Term 11,000.00 12,000.00 0.00 12,000.00 12,000.00 12,000.00 0.00 0.00 0.00 362-900-00Other Rental Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 325.00 367-000-00Donations-Parks 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10,515.00 15,130.00 11,000.00 Miscellaneous Receipts Totals: 0.00 12,000.00 12,000.00 12,000.00 12,000.00 0.00 R7 Non-Revenue Receipts 0.00 0.00 386-000-00Parks Deposits 0.00 14,000.00 0.00 12,000.00 12,000.00 12,000.00 0.00 0.00 0.00 0.00 Non-Revenue Receipts Totals: 0.00 14,000.00 12,000.00 12,000.00 12,000.00 0.00 R9 Other Financing Sources 0.00 0.00 395-200-00Parks - Restitution 0.00 225.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Sources Totals: 0.00 225.00 0.00 0.00 0.00 0.00 10,515.00 15,130.00 11,000.00 26,225.00 REVENUES TOTALS: 0.00 24,000.00 24,000.00 24,000.00 0.00 CAPCapital Expenditure 55.80 0.00 594-760-61Land and Land Improvements 0.00 0.00 0.00 8,000.00 0.00 0.00 0.00 0.00 0.00 594-760-62Buildings & Structures 0.00 0.00 0.00 35,000.00 0.00 0.00 0.00 0.00 0.00 594-760-64Machinery & Equipment 724.40 0.00 0.00 14,500.00 0.00 0.00 0.00 55.80 0.00 724.40 Capital Expenditure Totals: 0.00 0.00 57,500.00 0.00 0.00 0.00 EPRPayroll Expense 0.00 0.00 576-800-10Salaries and Wages 0.00 0.00 0.00 0.00 0.00 0.00 0.00 146,496.17 150,768.25 576-800-11Salaries & Wages 161,937.00 170,000.00 0.00 196,582.00 194,628.00 202,336.00 0.00 734.67 0.00 576-800-12Overtime 2,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 576-800-20Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10,980.48 11,223.09 576-800-21Social Security 12,388.00 12,243.00 0.00 14,881.00 14,832.00 15,422.00 0.00 11,463.61 11,900.92 576-800-22Retirement 16,028.00 14,632.00 0.00 21,748.00 21,676.00 22,538.00 0.00 33,963.28 32,440.74 576-800-23Medical Insurance 38,697.00 35,803.00 0.00 55,110.00 54,841.00 55,604.00 0.00 3,244.18 3,970.57 576-800-24Industrial Insurance 4,760.00 5,325.00 0.00 2,774.00 2,768.00 2,814.00 0.00 195.70 110.21 576-800-27Life/AD&D & LTD 263.00 71.00 0.00 59.00 59.00 73.00 0.00 57.02 68.54 576-800-28Misc Emp Benefits 69.00 48.00 0.00 45.00 45.00 45.00 0.00 1,078.24 1,209.56 576-800-29Pension Benefits 1,155.00 1,485.00 0.00 1,557.00 1,557.00 1,557.00 0.00 208,213.35 211,691.88 237,297.00 Payroll Expense Totals: 0.00 239,607.00 292,756.00 290,406.00 300,389.00 0.00 Page 87GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 EXPExpenditure 0.00 0.00 517-071-90Unemployment Reserve Contrib 0.00 0.00 0.00 0.00 0.00 0.00 0.00 27,447.58 0.00 576-800-25Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 576-800-26Uniforms 100.00 0.00 0.00 1,100.00 1,100.00 1,100.00 0.00 0.00 0.00 576-800-30Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14,409.41 15,955.54 576-800-31Office & Operating Supplies 15,468.92 15,470.00 0.00 19,000.00 19,000.00 19,000.00 0.00 1,207.72 914.37 576-800-35Small Tools & Minor Equipment 1,000.00 1,000.00 0.00 1,000.00 1,000.00 1,000.00 0.00 0.00 0.00 576-800-40Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,086.03 98.11 576-800-41Professional Services 1,500.00 1,500.00 0.00 3,700.00 3,700.00 3,700.00 0.00 1,907.19 1,551.53 576-800-42Communication 3,700.00 3,000.00 0.00 2,550.00 2,550.00 2,550.00 0.00 0.00 276.10 576-800-43Travel 600.00 100.00 0.00 1,165.00 1,165.00 1,165.00 0.00 0.00 0.00 576-800-44Advertising 100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 576-800-45Operating Rentals & Leases 100.00 100.00 0.00 180.00 180.00 180.00 0.00 28,421.26 0.00 576-800-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 25,201.57 28,444.22 576-800-47Utility Services 26,000.00 28,000.00 0.00 27,500.00 27,500.00 27,500.00 0.00 1,430.73 0.00 576-800-48Repairs & Maintenance 4,500.00 12,750.00 0.00 5,000.00 5,000.00 5,000.00 0.00 285.80 619.95 576-800-49Miscellaneous 500.00 500.00 0.00 1,774.00 1,774.00 1,774.00 0.00 0.00 0.00 576-800-50Intergovernmental Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 576-800-51Intergovernmental Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 49,263.72 17,814.00 576-800-95Equipment Rental 17,814.00 17,814.00 0.00 17,814.00 17,814.00 22,334.00 0.00 12,975.96 10,881.96 576-801-95Equipment Rental - IT Systems 10,882.00 10,882.00 0.00 10,882.00 10,882.00 10,882.00 0.00 0.00 0.00 586-000-00Refundable Deposits-Parks 0.00 0.00 0.00 12,000.00 12,000.00 12,000.00 0.00 0.00 0.00 589-000-00Facility Rental Refunds 0.00 400.00 0.00 0.00 0.00 0.00 0.00 163,636.97 76,555.78 82,264.92 Expenditure Totals: 0.00 91,516.00 103,665.00 103,665.00 108,185.00 0.00 TRFOperating Transfer 275.60 0.00 597-000-00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 275.60 0.00 0.00 Operating Transfer Totals: 0.00 0.00 0.00 0.00 0.00 0.00 372,181.72 288,247.66 320,286.32 331,123.00 EXPENDITURES TOTALS: 0.00 453,921.00 394,071.00 408,574.00 0.00 Page 88GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 10,515.00 15,130.00 11,000.00 26,225.00 0.00 24,000.00 24,000.00 24,000.00 0.00 DEPT REVENUES DEPT EXPENSES 372,181.72 288,247.66 320,286.32 331,123.00 0.00 453,921.00 394,071.00 408,574.00 0.00 (361,666.72)(273,117.66)(309,286.32)(304,898.00)Parks Maintenance Totals: 0.00 (429,921.00)(370,071.00)(384,574.00) 0.00 Page 89GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 133 Events R6 Miscellaneous Receipts 3,720.00 4,235.00 369-900-00Misc Receipts Events 4,485.00 3,900.00 0.00 4,000.00 4,000.00 4,000.00 0.00 750.00 900.00 369-900-01Road closure sign deposit 0.00 750.00 0.00 800.00 800.00 800.00 0.00 4,470.00 5,135.00 4,485.00 Miscellaneous Receipts Totals: 0.00 4,650.00 4,800.00 4,800.00 4,800.00 0.00 4,470.00 5,135.00 4,485.00 4,650.00 REVENUES TOTALS: 0.00 4,800.00 4,800.00 4,800.00 0.00 EPRPayroll Expense 0.00 0.00 576-900-41Professional 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 EXPExpenditure 0.00 0.00 576-600-49Miscellaneous 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 576-900-31Office & Operating Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 576-900-42Communications 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 576-900-43Travel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 576-900-49Miscellaneous 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 576-900-95Equipment Rental - IT Systems 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 4,470.00 5,135.00 4,485.00 4,650.00 0.00 4,800.00 4,800.00 4,800.00 0.00 DEPT REVENUES DEPT EXPENSES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,470.00 5,135.00 4,485.00 4,650.00 Events Totals: 0.00 4,800.00 4,800.00 4,800.00 0.00 Page 90GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 140 Pool R3 Intergovernmental 0.00 0.00 338-740-00Rec 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 95,463.20 109,795.95 347-300-00Recreation Activity Fees -Pool 130,000.00 78,000.00 0.00 84,000.00 112,000.00 112,000.00 0.00 0.00 0.00 347-301-00Non Taxable Pool Fees 0.00 35,000.00 0.00 28,000.00 37,333.00 37,333.00 0.00 95,463.20 109,795.95 130,000.00 Charges for Services Totals: 0.00 113,000.00 112,000.00 149,333.00 149,333.00 0.00 R6 Miscellaneous Receipts 0.00 0.00 362-500-00Pool facility rental 0.00 11,000.00 0.00 8,000.00 10,667.00 10,667.00 0.00 0.00 0.00 367-000-00Donations-pool 0.00 1,395.00 0.00 800.00 800.00 800.00 0.00 0.00 0.00 0.00 Miscellaneous Receipts Totals: 0.00 12,395.00 8,800.00 11,467.00 11,467.00 0.00 R7 Non-Revenue Receipts 0.00 0.00 369-800-00Cash Adjustment 0.00 -100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Non-Revenue Receipts Totals: 0.00 (100.00) 0.00 0.00 0.00 0.00 95,463.20 109,795.95 130,000.00 125,295.00 REVENUES TOTALS: 0.00 120,800.00 160,800.00 160,800.00 0.00 CAPCapital Expenditure 0.00 0.00 594-790-64Machinery & Equipment 900.00 0.00 0.00 43,000.00 0.00 0.00 0.00 0.00 0.00 900.00 Capital Expenditure Totals: 0.00 0.00 43,000.00 0.00 0.00 0.00 EPRPayroll Expense 130,716.17 169,503.47 576-200-11Salaries & Wages 158,058.00 161,455.00 0.00 176,717.00 176,717.00 176,717.00 0.00 2,609.55 4,749.51 576-200-12Overtime 2,500.00 4,000.00 0.00 0.00 2,500.00 2,500.00 0.00 0.00 0.00 576-200-20Personnel Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10,169.49 13,083.14 576-200-21Social Security 12,091.00 12,657.00 0.00 13,519.00 13,519.00 13,519.00 0.00 4,719.05 8,885.05 576-200-22Retirement 11,311.00 8,500.00 0.00 14,528.00 14,528.00 14,528.00 0.00 15,841.55 36,892.20 576-200-23Medical Insurance 47,849.00 37,525.00 0.00 69,054.00 69,054.00 69,054.00 0.00 6,561.12 8,738.03 576-200-24Industrial Insurance 8,494.00 10,797.00 0.00 19,464.00 19,464.00 19,464.00 0.00 236.88 (21.97)576-200-27Life/AD&D/LTD Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 30.00 29.63 576-200-28Misc Emp Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 927.98 2,782.54 576-200-29Pension Benefits 1,947.00 2,670.00 0.00 2,573.00 2,573.00 2,573.00 0.00 171,811.79 244,641.60 242,250.00 Payroll Expense Totals: 0.00 237,604.00 295,855.00 298,355.00 298,355.00 0.00 Page 91GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 EXPExpenditure 866.39 4,684.83 576-200-25Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 656.88 341.39 576-200-26Uniforms 300.00 304.00 0.00 1,300.00 1,300.00 1,300.00 0.00 3.23 0.00 576-200-30Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7,615.59 14,275.26 576-200-31Office & Operating Supplies 8,000.00 18,000.00 0.00 11,000.00 11,000.00 11,000.00 0.00 4,078.23 1,150.18 576-200-35Small Tools & Minor Equipment 2,500.00 300.00 0.00 1,500.00 1,500.00 1,500.00 0.00 0.00 0.00 576-200-40Other Services and Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,405.76 4,661.31 576-200-41Professional Services 2,837.23 6,000.00 0.00 4,600.00 4,600.00 4,600.00 0.00 1,894.33 1,634.19 576-200-42Communication 2,000.00 1,501.00 0.00 1,650.00 1,650.00 1,650.00 0.00 530.45 1,266.41 576-200-43Travel 1,000.00 100.00 0.00 1,665.00 1,665.00 1,665.00 0.00 76.49 0.00 576-200-44Advertising 100.00 0.00 0.00 2,500.00 2,500.00 2,500.00 0.00 0.00 0.00 576-200-45Operating Rentals & Leases 0.00 300.00 0.00 1,920.00 1,920.00 1,920.00 0.00 8,595.60 0.00 576-200-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 576-200-47Utility Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,807.36 4,344.93 576-200-48Repairs & Maintenance 7,500.00 1,500.00 0.00 3,000.00 3,000.00 3,000.00 0.00 908.80 584.94 576-200-49Miscellaneous 1,600.00 2,700.00 0.00 2,515.00 2,515.00 2,515.00 0.00 0.00 0.00 576-200-50Intergovernmental Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 576-200-51Intergovernmental Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 576-200-95Equipment Rental 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,988.96 576-201-95Equipment Rental- IT Systems 2,989.00 2,988.96 0.00 2,989.00 2,989.00 2,989.00 0.00 0.00 0.00 586-000-00Refundable Deposits 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 586-000-01Retail Sales B&O Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 589-000-01Refundable Deposits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 37,439.11 35,932.40 28,826.23 Expenditure Totals: 0.00 33,793.96 34,639.00 34,639.00 34,639.00 0.00 209,250.90 280,574.00 271,976.23 271,397.96 EXPENDITURES TOTALS: 0.00 373,494.00 332,994.00 332,994.00 0.00 95,463.20 109,795.95 130,000.00 125,295.00 0.00 120,800.00 160,800.00 160,800.00 0.00 DEPT REVENUES DEPT EXPENSES 209,250.90 280,574.00 271,976.23 271,397.96 0.00 373,494.00 332,994.00 332,994.00 0.00 (113,787.70)(170,778.05)(141,976.23)(146,102.96)Pool Totals: 0.00 (252,694.00)(172,194.00)(172,194.00) 0.00 Page 92GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 1,723,665.81 1,507,863.84 1,364,885.00 1,429,264.00 0.00 1,579,450.00 1,548,450.00 1,553,450.00 0.00 FUND REVENUES 1,730,209.45 1,481,824.56 1,358,702.90 1,429,049.52 0.00 1,653,214.00 1,546,070.00 1,552,531.00 0.00 FUND EXPENSES (6,543.64) 26,039.28 6,182.10 214.48 0.00 (73,764.00) 2,380.00 919.00 0.00 Community Services Totals: Page 93GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 200 G.O. Debt Service R1 Taxes 99,823.17 101,120.56 311-100-00Property Tax 102,000.00 102,000.00 0.00 174,100.00 174,100.00 169,012.00 0.00 0.00 0.00 313-150-00Special Purpose Tax 0.00 0.00 0.00 52,900.00 57,900.00 57,900.00 0.00 99,823.17 101,120.56 102,000.00 Taxes Totals: 0.00 102,000.00 227,000.00 232,000.00 226,912.00 0.00 R6 Miscellaneous Receipts 540.66 256.75 361-110-00Investment Interest 0.00 515.56 0.00 400.00 400.00 400.00 0.00 0.00 0.00 362-500-00Lease Income - Fire Station 0.00 0.00 0.00 0.00 0.00 0.00 0.00 540.66 256.75 0.00 Miscellaneous Receipts Totals: 0.00 515.56 400.00 400.00 400.00 0.00 R8 Operating Transfers In 0.00 0.00 397-000-00Interfund Subsidy 0.00 0.00 0.00 0.00 0.00 0.00 0.00 35,000.04 84,999.96 397-190-00Opertaing Tsfr- In 99, 02, 05 85,000.00 85,000.00 0.00 85,000.00 0.00 0.00 0.00 30,000.00 0.00 397-190-01Operating Trfr- 2003/4 Bond 0.00 0.00 0.00 0.00 0.00 0.00 0.00 171,000.00 171,000.00 397-190-02Trfr Debt Rent Annex 171,000.00 171,000.00 0.00 171,000.00 171,000.00 171,000.00 0.00 0.00 0.00 397-190-03PWTF Trans Loan Trfr In 0.00 0.00 0.00 0.00 0.00 0.00 0.00 20,000.04 0.00 397-191-02Transfer-in Bond Proceeds/Debt 0.00 1,206,475.00 0.00 0.00 0.00 0.00 0.00 174,870.00 174,870.00 397-192-02Transfer-in Streets 174,870.00 174,870.00 0.00 174,900.00 174,900.00 174,900.00 0.00 0.00 0.00 397-220-00Operating Transfer- In 0.00 0.00 0.00 0.00 0.00 0.00 0.00 405,803.04 405,803.04 397-220-01Operating Transfer In - G/F 410,803.00 453,303.00 0.00 410,803.00 403,303.00 403,303.00 0.00 60,000.00 99,999.96 397-220-02Operating Trfr In REET 100,000.00 100,000.00 0.00 0.00 360,000.00 360,000.00 0.00 15,000.00 0.00 397-720-00Operating Trfr -In LIbrary Fun 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-730-00Ops Trfr- Interim Financing 15,000.00 15,000.00 0.00 0.00 0.00 0.00 0.00 97,718.04 99,999.96 397-740-00Operating Transfers - In 100,000.00 100,000.00 0.00 100,000.00 100,000.00 100,000.00 0.00 1,009,391.16 1,036,672.92 1,056,673.00 Operating Transfers In Totals: 0.00 2,305,648.00 941,703.00 1,209,203.00 1,209,203.00 0.00 R9 Other Financing Sources 0.00 0.00 395-100-00Sale 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 1,109,754.99 1,138,050.23 1,158,673.00 2,408,163.56 REVENUES TOTALS: 0.00 1,169,103.00 1,441,603.00 1,436,515.00 0.00 DBTDebt Service 0.00 0.00 591-190-712002 Bond Principal 0.00 0.00 0.00 0.00 0.00 0.00 0.00 125,000.00 0.00 591-191-712003 Bond Principal 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 94GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 0.00 591-192-712005 Bond Principal 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 591-220-76Grant Anticipation Note Princi 0.00 1,200,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 591-430-782003 PWTF loan-principal 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,625.00 0.00 592-190-83Interest on Long Term Debt 0.00 0.00 0.00 170,364.44 170,364.44 170,364.44 0.00 0.00 0.00 592-191-83Int Long Term Dbt- 05 0.00 0.00 0.00 0.00 0.00 0.00 0.00 340,925.00 340,925.00 592-193-83Int on LongTerm Debt_2008 Bond 340,925.00 340,925.00 0.00 340,925.00 340,925.00 340,925.00 0.00 166,647.50 166,647.50 592-194-83Int on LongTerm Debt-2010 Bond 166,648.00 166,648.00 0.00 166,647.50 166,647.50 166,647.50 0.00 0.00 0.00 592-220-81Grant Anticpation Note- Int 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 592-730-81Interest- Interim Financing 15,000.00 6,475.00 0.00 0.00 0.00 0.00 0.00 137,192.50 135,032.50 592-760-83Int on LongTerm Debt_2012 Bond 131,133.00 131,133.00 0.00 125,862.50 125,862.50 125,862.50 0.00 774,390.00 642,605.00 653,706.00 Debt Service Totals: 0.00 1,845,181.00 803,799.44 803,799.44 803,799.44 0.00 EXPExpenditure 602.68 2,669.82 514-230-41Professional Services 3,000.00 5,000.00 0.00 3,000.00 3,000.00 3,000.00 0.00 360,000.00 490,000.00 591-760-71Debt Service 500,000.00 500,000.00 0.00 665,000.00 665,000.00 665,000.00 0.00 0.00 0.00 592-140-81Local Loan Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 360,602.68 492,669.82 503,000.00 Expenditure Totals: 0.00 505,000.00 668,000.00 668,000.00 668,000.00 0.00 1,134,992.68 1,135,274.82 1,156,706.00 2,350,181.00 EXPENDITURES TOTALS: 0.00 1,471,799.44 1,471,799.44 1,471,799.44 0.00 Page 95GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 1,109,754.99 1,138,050.23 1,158,673.00 2,408,163.56 0.00 1,169,103.00 1,441,603.00 1,436,515.00 0.00 FUND REVENUES 1,134,992.68 1,135,274.82 1,156,706.00 2,350,181.00 0.00 1,471,799.44 1,471,799.44 1,471,799.44 0.00 FUND EXPENSES (25,237.69) 2,775.41 1,967.00 57,982.56 0.00 (302,696.44)(30,196.44)(35,284.44) 0.00 G.O. Debt Service Totals: Page 96GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 301 General CIP Projects R1 Taxes 148,432.76 0.00 318-340-00REET 1 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 319-800-00Penalties on RE Excise Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 148,432.76 0.00 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 0.00 334-003-01State Grant-IAC Waterfront Imp 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-023-00DNR Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-027-00State Grant -IAC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-030-11State Grants 0.00 0.00 0.00 0.00 0.00 0.00 0.00 660,461.76 988.47 334-069-00State Grants -Other 0.00 181,640.00 0.00 0.00 0.00 0.00 0.00 660,461.76 988.47 0.00 Intergovernmental Totals: 0.00 181,640.00 0.00 0.00 0.00 0.00 R6 Miscellaneous Receipts 0.00 296.39 361-110-00Investment Interest 0.00 220.00 0.00 200.00 200.00 200.00 0.00 0.00 0.00 362-500-00Long Term Rentals 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367-000-00Donations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 395-100-00Sale of Capital Asset 0.00 120,430.00 0.00 0.00 0.00 0.00 0.00 0.00 296.39 0.00 Miscellaneous Receipts Totals: 0.00 120,650.00 200.00 200.00 200.00 0.00 R7 Non-Revenue Receipts 0.00 0.00 397-000-00Residual Transfer - In 0.00 250,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Non-Revenue Receipts Totals: 0.00 250,000.00 0.00 0.00 0.00 0.00 R8 Operating Transfers In 48,649.70 (30,186.00)397-000-01Ops Transfer - Gen Fund 0.00 9,500.00 0.00 0.00 0.00 0.00 0.00 48,649.70 (30,186.00) 0.00 Operating Transfers In Totals: 0.00 9,500.00 0.00 0.00 0.00 0.00 R9 Other Financing Sources 0.00 0.00 381-100-00Interfund 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 Page 97GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 857,544.22 (28,901.14) 0.00 561,790.00 REVENUES TOTALS: 0.00 200.00 200.00 200.00 0.00 TRFOperating Transfer 0.00 0.00 597-000-00Operating 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 Page 98GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 910 Parks Capital R6 Miscellaneous Receipts 0.00 0.00 367-000-00Contrib. & Donations-Non Gov't 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 R9 Other Financing Sources 0.00 0.00 381-100-00Interfund 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 CAPCapital Expenditure 0.00 0.00 594-200-41Profesional Services-GolfStudy 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,237.16 594-760-61Land Acquisition- 0.00 0.00 0.00 0.00 0.00 0.00 0.00 127,814.54 9,611.27 594-760-63Other Improvements- 0.00 25,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-760-64Furniture, Machinery & Equip 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-761-63Other Improvements-Golf Course 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 80.61 594-790-63Wave View gallery 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-791-63Other Improvements-Pool 0.00 0.00 0.00 0.00 0.00 0.00 0.00 127,814.54 10,929.04 0.00 Capital Expenditure Totals: 0.00 25,000.00 0.00 0.00 0.00 0.00 EXPExpenditure 0.00 0.00 594-100-91Gen Fund O/H allocation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-190-91G/F O/H Alloc 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 0.00 127,814.54 10,929.04 0.00 25,000.00 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 127,814.54 10,929.04 0.00 25,000.00 0.00 0.00 0.00 0.00 0.00 (127,814.54)(10,929.04) 0.00 (25,000.00)Parks Capital Totals: 0.00 0.00 0.00 0.00 0.00 Page 99GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 950 Civic District R3 Intergovernmental 0.00 0.00 333-970-39FEMA Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-018-00FEMA State Military Dept 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 R8 Operating Transfers In 202,066.11 0.00 397-000-0808 Bond Proceeds Dwntwn 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-000-10Bond proceeds 2010 0.00 0.00 0.00 0.00 0.00 0.00 0.00 202,066.11 0.00 0.00 Operating Transfers In Totals: 0.00 0.00 0.00 0.00 0.00 0.00 202,066.11 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 CAPCapital Expenditure 0.00 0.00 594-210-62Cotton Bldg Remodel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 426,059.34 29,522.92 594-760-63Other Improvements-Dwntwn Hist 0.00 0.00 0.00 0.00 0.00 0.00 0.00 426,059.34 29,522.92 0.00 Capital Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EXPExpenditure 0.00 0.00 594-100-91Gen Fund O/H alloc (dwntwn) 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 0.00 426,059.34 29,522.92 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 202,066.11 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 426,059.34 29,522.92 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (223,993.23)(29,522.92) 0.00 0.00 Civic District Totals: 0.00 0.00 0.00 0.00 0.00 Page 100GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 999 Gen Capital R3 Intergovernmental 83,085.51 88,583.05 331-159-29Department of Interior NPS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 331-830-50FEMA Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 333-000-00Indirect Federal Grant 100,000.00 0.00 0.00 414,000.00 414,000.00 414,000.00 0.00 60,516.03 0.00 333-970-47FEMA Pre-Disaster Mitigation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-003-10State grant Dept of Ecology 300,000.00 300,000.00 0.00 0.00 0.00 0.00 0.00 0.00 500,000.00 334-004-20State Grant CTED 0.00 0.00 0.00 0.00 0.00 0.00 0.00 143,601.54 588,583.05 400,000.00 Intergovernmental Totals: 0.00 300,000.00 414,000.00 414,000.00 414,000.00 0.00 R6 Miscellaneous Receipts 0.00 180.00 367-000-01Donations 0.00 15,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 369-900-00Miscellaneous Revenue 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 180.00 0.00 Miscellaneous Receipts Totals: 0.00 15,000.00 0.00 0.00 0.00 0.00 R7 Non-Revenue Receipts 0.00 0.00 388-800-00Prior 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 R8 Operating Transfers In 0.00 0.00 397-000-01OPS Trfr In -REET 1 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-000-03Transfer-in 2003 Bond 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-000-04Tranfer In -Libray 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 120,000.00 397-000-05Transfer In/REET 2 50,000.00 0.00 0.00 0.00 45,000.00 45,000.00 0.00 0.00 0.00 397-000-082008 Bond Ops Trfr 0.00 0.00 0.00 0.00 0.00 0.00 0.00 636,661.77 (8,502.19)397-000-102010 Bond Ops Transfer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 636,661.77 111,497.81 50,000.00 Operating Transfers In Totals: 0.00 0.00 0.00 45,000.00 45,000.00 0.00 R9 Other Financing Sources 0.00 600,000.00 391-700-00Short term financing 0.00 780,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-000-00Transfer-In 0.00 2,317,413.00 0.00 1,200,000.00 1,200,000.00 1,200,000.00 0.00 0.00 600,000.00 0.00 Other Financing Sources Totals: 0.00 3,097,413.00 1,200,000.00 1,200,000.00 1,200,000.00 0.00 780,263.31 1,300,260.86 450,000.00 3,412,413.00 REVENUES TOTALS: 0.00 1,614,000.00 1,659,000.00 1,659,000.00 0.00 CAPCapital Expenditure 0.00 0.00 594-190-62City Hall Remodel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 101GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 0.00 594-190-64Machinery & Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-210-61Land & Improvements-Police 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-210-62Police Station Remodel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 107,031.97 160,277.10 594-720-62Library Bldg & Improvements 0.00 16,000.00 0.00 90,000.00 0.00 0.00 0.00 0.00 4,300.00 594-730-62Multipurps BLDG-MTN VW 0.00 535,000.00 0.00 1,514,000.00 1,514,000.00 1,514,000.00 0.00 0.00 0.00 594-760-61Land 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7,100.00 594-760-62Buildings 0.00 125,000.00 0.00 0.00 0.00 0.00 0.00 134,462.99 0.00 594-760-63Other Improvements 400,000.00 385.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-760-64Furniture, Machinery & Equip 0.00 0.00 0.00 0.00 0.00 0.00 0.00 92,598.07 1,000,884.17 594-790-63Other Improve, Culture & Rec 0.00 2,094,000.00 0.00 0.00 0.00 0.00 0.00 334,093.03 1,172,561.27 400,000.00 Capital Expenditure Totals: 0.00 2,770,385.00 1,604,000.00 1,514,000.00 1,514,000.00 0.00 DBTDebt Service 35,000.04 0.00 597-190-00Operating Trfr-2003/4 Bond 0.00 0.00 0.00 0.00 0.00 0.00 0.00 27,500.00 0.00 597-190-55Operating Tsfr-2002 Bond Pymnt 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,500.00 0.00 597-194-55Ops trfer-out 2012 Bond 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 598-730-78Intergovernmental Loans-Comm C 0.00 0.00 0.00 0.00 0.00 0.00 0.00 65,000.04 0.00 0.00 Debt Service Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EXPExpenditure 0.00 0.00 514-230-41Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 592-190-842003 Bond Issue Costs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 25,467.60 42,602.00 594-190-91General Fund O/H Charges 40,716.00 40,716.00 0.00 44,105.00 44,105.00 44,105.00 0.00 0.00 0.00 594-200-41Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-300-41Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 69,284.98 106,260.00 594-320-91Engineer Interfund Services 40,000.00 83,700.00 0.00 100,000.00 100,000.00 100,000.00 0.00 0.00 0.00 594-760-31Office & Operating Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-760-41County for Larry Scott Trail 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-760-45Operating Rentals & Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-760-49Miscellaneous 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-760-51Intergovernmental Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 94,752.58 148,862.00 80,716.00 Expenditure Totals: 0.00 124,416.00 144,105.00 144,105.00 144,105.00 0.00 TRFOperating Transfer 0.00 0.00 597-000-00Equity Transfer 2002 Bond 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 102GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 0.00 597-191-55Operating Trfr 1999 Bond 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 597-192-55Operating Trfr - 2005 Bond 0.00 0.00 0.00 0.00 0.00 0.00 0.00 20,000.04 (11.21)597-193-55Ops Trfr-put 2008 Bond 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 597-195-55Ops Transfer - Bond Funds 0.00 1,206,475.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 597-450-55Interfund Subsidies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 20,000.04 (11.21) 0.00 Operating Transfer Totals: 0.00 1,206,475.00 0.00 0.00 0.00 0.00 513,845.69 1,321,412.06 480,716.00 4,101,276.00 EXPENDITURES TOTALS: 0.00 1,748,105.00 1,658,105.00 1,658,105.00 0.00 780,263.31 1,300,260.86 450,000.00 3,412,413.00 0.00 1,614,000.00 1,659,000.00 1,659,000.00 0.00 DEPT REVENUES DEPT EXPENSES 513,845.69 1,321,412.06 480,716.00 4,101,276.00 0.00 1,748,105.00 1,658,105.00 1,658,105.00 0.00 266,417.62 (21,151.20)(30,716.00)(688,863.00)Gen Capital Totals: 0.00 (134,105.00) 895.00 895.00 0.00 Page 103GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 1,839,873.64 1,271,359.72 450,000.00 3,974,203.00 0.00 1,614,200.00 1,659,200.00 1,659,200.00 0.00 FUND REVENUES 1,067,719.57 1,361,864.02 480,716.00 4,126,276.00 0.00 1,748,105.00 1,658,105.00 1,658,105.00 0.00 FUND EXPENSES 772,154.07 (90,504.30)(30,716.00)(152,073.00) 0.00 (133,905.00) 1,095.00 1,095.00 0.00 General CIP Projects Totals: Page 104GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 304 Street Vacation Proceeds R6 Miscellaneous Receipts 0.00 0.00 361-110-00Investment Interest 0.00 108.00 0.00 100.00 100.00 100.00 0.00 0.00 0.00 0.00 Miscellaneous Receipts Totals: 0.00 108.00 100.00 100.00 100.00 0.00 R8 Operating Transfers In 0.00 0.00 397-000-00Equity 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 0.00 395-110-00Street 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 0.00 108.00 REVENUES TOTALS: 0.00 100.00 100.00 100.00 0.00 TRFOperating Transfer 0.00 17,480.76 597-000-00Proceeds trfr-out 80,000.00 80,000.00 0.00 80,000.00 20,000.00 20,000.00 0.00 0.00 17,480.76 80,000.00 Operating Transfer Totals: 0.00 80,000.00 80,000.00 20,000.00 20,000.00 0.00 0.00 17,480.76 80,000.00 80,000.00 EXPENDITURES TOTALS: 0.00 80,000.00 20,000.00 20,000.00 0.00 Page 105GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 0.00 0.00 108.00 0.00 100.00 100.00 100.00 0.00 FUND REVENUES 0.00 17,480.76 80,000.00 80,000.00 0.00 80,000.00 20,000.00 20,000.00 0.00 FUND EXPENSES 0.00 (17,480.76)(80,000.00)(79,892.00) 0.00 (79,900.00)(19,900.00)(19,900.00) 0.00 Street Vacation Proceeds Totals: Page 106GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 305 CIP Street R3 Intergovernmental 0.00 0.00 334-000-00CIF Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-042-00CIF Grant - Sims Signal 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-042-01WSDOT(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 0.00 172.11 361-110-00Investment Interest 0.00 76.00 0.00 100.00 100.00 100.00 0.00 0.00 0.00 369-900-00Miscelleaneous Revenue 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 172.11 0.00 Miscellaneous Receipts Totals: 0.00 76.00 100.00 100.00 100.00 0.00 R7 Non-Revenue Receipts 0.00 17,480.76 379-000-00ROW proceeds trfr 80,000.00 0.00 0.00 50,000.00 20,000.00 0.00 0.00 0.00 17,480.76 80,000.00 Non-Revenue Receipts Totals: 0.00 0.00 50,000.00 20,000.00 0.00 0.00 0.00 17,652.87 80,000.00 76.00 REVENUES TOTALS: 0.00 50,100.00 20,100.00 100.00 0.00 TRFOperating Transfer 0.00 0.00 597-000-00Ops trfr 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 597-000-052005 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 107GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 900 Upper Sims R3 Intergovernmental 1,007.51 80,118.43 333-202-05WSDOT-STPUS Grant 770,000.00 400,000.00 0.00 800,000.00 800,000.00 800,000.00 0.00 0.00 0.00 334-000-00PIF 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 339-202-05ARRA Upper Sims 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,007.51 80,118.43 770,000.00 Intergovernmental Totals: 0.00 400,000.00 800,000.00 800,000.00 800,000.00 0.00 R6 Miscellaneous Receipts 0.00 0.00 367-120-00Upper Sims Contributions 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 369-400-00Judgements 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 0.00 397-000-0808 Bond Trfr Upper Sims 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,016.47 0.00 397-000-102010 Bond Trfr Upper Sims 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,016.47 0.00 0.00 Operating Transfers In Totals: 0.00 0.00 0.00 0.00 0.00 0.00 9,023.98 80,118.43 770,000.00 400,000.00 REVENUES TOTALS: 0.00 800,000.00 800,000.00 800,000.00 0.00 CAPCapital Expenditure 0.00 0.00 595-200-61Land-Upper Sims Strt Vacations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 595-300-41Sims Way Profess Serv 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14,162.88 595-300-61ROW Acquisition 100,000.00 250,000.00 0.00 50,000.00 20,000.00 20,000.00 0.00 4,643.90 145,668.89 595-300-63Roadway - Upper Sims 2,650,000.00 550,000.00 0.00 3,000,000.00 2,950,000.00 2,950,000.00 0.00 0.00 0.00 595-640-63Sims Way Traffic Control Devic 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,643.90 159,831.77 2,750,000.00 Capital Expenditure Totals: 0.00 800,000.00 3,050,000.00 2,970,000.00 2,970,000.00 0.00 EXPExpenditure 0.00 0.00 594-190-91G/F Overhead allocation 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 4,643.90 159,831.77 2,750,000.00 800,000.00 EXPENDITURES TOTALS: 0.00 3,050,000.00 2,970,000.00 2,970,000.00 0.00 Page 108GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 9,023.98 80,118.43 770,000.00 400,000.00 0.00 800,000.00 800,000.00 800,000.00 0.00 DEPT REVENUES DEPT EXPENSES 4,643.90 159,831.77 2,750,000.00 800,000.00 0.00 3,050,000.00 2,970,000.00 2,970,000.00 0.00 4,380.08 (79,713.34)(1,980,000.00)(400,000.00)Upper Sims Totals: 0.00 (2,250,000.00)(2,170,000.00)(2,170,000.00) 0.00 Page 109GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 905 Street Capital R1 Taxes 146,932.36 0.00 318-350-00REET 2 0.00 0.00 0.00 0.00 0.00 0.00 0.00 146,932.36 0.00 0.00 Taxes Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R3 Intergovernmental 0.00 0.00 333-000-00Federal Grants -Indirect 0.00 0.00 0.00 0.00 0.00 0.00 0.00 168,074.64 163,285.70 333-200-20IndirectFed Hwy Admin Grant/DO 0.00 89,000.00 0.00 165,000.00 95,000.00 95,000.00 0.00 0.00 0.00 334-000-00CIF Grant 497,000.00 497,000.00 0.00 0.00 0.00 0.00 0.00 214,687.16 134,689.85 334-038-00TIB Grants-State 2,140,000.00 520,000.00 0.00 1,900,000.00 1,900,000.00 1,900,000.00 0.00 0.00 0.00 334-042-00CIF Grant Sims 0.00 16,336.00 0.00 300,000.00 300,000.00 300,000.00 0.00 0.00 0.00 334-064-63WSDOT State Grant 139,000.00 50,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 338-580-00Planning Ft Worden Transpo Pl 0.00 0.00 0.00 0.00 0.00 0.00 0.00 382,761.80 297,975.55 2,776,000.00 Intergovernmental Totals: 0.00 1,172,336.00 2,365,000.00 2,295,000.00 2,295,000.00 0.00 R6 Miscellaneous Receipts 0.00 0.00 361-110-00Investment Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 362-900-00Rental Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 143,389.67 3,840.84 367-120-00Private Donations/Contribution 0.00 0.00 0.00 0.00 0.00 0.00 0.00 143,389.67 3,840.84 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 0.00 391-800-03PWTF -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 9,999.96 9,999.96 397-000-00Street CIP Oper Trfr 10,000.00 10,000.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00 0.00 397-000-01Ops Trfr - Corra Memorial 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-000-02Street Vacation Proceeds Tfr 0.00 80,000.00 0.00 0.00 20,000.00 20,000.00 0.00 0.00 0.00 397-000-03REET #2 Trfr-In 80,000.00 75,000.00 0.00 100,000.00 45,000.00 45,000.00 0.00 (16,573.07) 0.00 397-000-082008 Bond Ops Trfr 0.00 0.00 0.00 0.00 0.00 0.00 0.00 123,975.37 8,502.19 397-000-102010 Bond Trfr - In 0.00 0.00 0.00 0.00 0.00 0.00 0.00 117,402.26 18,502.15 90,000.00 Operating Transfers In Totals: 0.00 165,000.00 100,000.00 75,000.00 75,000.00 0.00 R9 Other Financing Sources 0.00 0.00 381-100-00Interfund Loan Receipts 0.00 500,000.00 0.00 0.00 0.00 0.00 0.00 Page 110GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 0.00 391-800-00PWTF Loan 0.00 205,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 395-110-00Sale 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: 0.00 705,000.00 0.00 0.00 0.00 0.00 790,486.09 320,318.54 2,866,000.00 2,042,336.00 REVENUES TOTALS: 0.00 2,465,000.00 2,370,000.00 2,370,000.00 0.00 CAPCapital Expenditure 0.00 10,670.07 595-200-61Land- Street Vacations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 595-300-41Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 142,210.50 9,168.07 595-300-63Other Improvements-Roadway 0.00 292.65 0.00 0.00 0.00 0.00 0.00 349,911.65 35,129.25 595-610-63Other Improvements-Sidewalks 706,000.00 951,000.00 0.00 50,000.00 0.00 0.00 0.00 0.00 0.00 595-620-63Pathways/Walkways 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 595-640-63Traffic Control Devices 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 595-650-41Parking Plan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 595-700-63Streetscape 0.00 0.00 0.00 0.00 0.00 0.00 0.00 492,122.15 54,967.39 706,000.00 Capital Expenditure Totals: 0.00 951,292.65 50,000.00 0.00 0.00 0.00 EXPExpenditure (84,756.65) 0.00 588-800-00prior year corrections 0.00 0.00 0.00 0.00 0.00 0.00 0.00 375.24 81,776.00 594-190-91G/F Overhead allocation 21,976.00 21,976.00 0.00 29,846.00 29,846.00 29,846.00 0.00 0.00 0.00 595-300-31Office & Operating Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 598-190-51Intergovernmental Svc - OMWBE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (84,381.41) 81,776.00 21,976.00 Expenditure Totals: 0.00 21,976.00 29,846.00 29,846.00 29,846.00 0.00 407,740.74 136,743.39 727,976.00 973,268.65 EXPENDITURES TOTALS: 0.00 79,846.00 29,846.00 29,846.00 0.00 790,486.09 320,318.54 2,866,000.00 2,042,336.00 0.00 2,465,000.00 2,370,000.00 2,370,000.00 0.00 DEPT REVENUES DEPT EXPENSES 407,740.74 136,743.39 727,976.00 973,268.65 0.00 79,846.00 29,846.00 29,846.00 0.00 382,745.35 183,575.15 2,138,024.00 1,069,067.35 Street Capital Totals: 0.00 2,385,154.00 2,340,154.00 2,340,154.00 0.00 Page 111GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 950 Civic District R3 Intergovernmental 0.00 0.00 333-202-05TCSP-WSDOT Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 39,545.09 0.00 333-970-39FEMA Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-000-00PIF - Downtown 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-042-00Pub Wrks Board-Dept. of Commer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 39,545.09 0.00 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R6 Miscellaneous Receipts 6,590.84 0.00 334-018-00FEMA Military Dept 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,590.84 0.00 0.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R8 Operating Transfers In 16,573.07 0.00 397-000-082008 Bond Ops Trfr 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (121,760.89) 0.00 397-000-102010 Bond Ops Trfr - Downtown 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (105,187.82) 0.00 0.00 Operating Transfers In Totals: 0.00 0.00 0.00 0.00 0.00 0.00 (59,051.89) 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 CAPCapital Expenditure 7,096.90 0.00 595-610-63Sidewalks - Dwntwn Historic 0.00 3,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 595-700-63Streetscape-Dwntwn 0.00 11,000.00 0.00 0.00 0.00 0.00 0.00 7,096.90 0.00 0.00 Capital Expenditure Totals: 0.00 14,000.00 0.00 0.00 0.00 0.00 EXPExpenditure 0.00 0.00 594-190-91G/F overhead allocation 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 7,096.90 0.00 0.00 14,000.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 (59,051.89) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 7,096.90 0.00 0.00 14,000.00 0.00 0.00 0.00 0.00 0.00 (66,148.79) 0.00 0.00 (14,000.00)Civic District Totals: 0.00 0.00 0.00 0.00 0.00 Page 112GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 999 Gen Capital R6 Miscellaneous Receipts 405.60 0.00 379-000-00Private Contributions 0.00 10,000.00 0.00 0.00 0.00 0.00 0.00 405.60 0.00 0.00 Miscellaneous Receipts Totals: 0.00 10,000.00 0.00 0.00 0.00 0.00 405.60 0.00 0.00 10,000.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 CAPCapital Expenditure 116,765.68 111,468.71 595-320-91Engineering Interfund PM Serv 340,000.00 230,000.00 0.00 215,000.00 230,000.00 230,000.00 0.00 116,765.68 111,468.71 340,000.00 Capital Expenditure Totals: 0.00 230,000.00 215,000.00 230,000.00 230,000.00 0.00 DBTDebt Service 0.00 0.00 581-200-79Interfund Loan Repayment-Princ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 581-200-82Interfund Loan Interest Exp 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 TRFOperating Transfer 60,000.00 0.00 597-760-99Ops Trfr (Debt Serv) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 60,000.00 0.00 0.00 Operating Transfer Totals: 0.00 0.00 0.00 0.00 0.00 0.00 176,765.68 111,468.71 340,000.00 230,000.00 EXPENDITURES TOTALS: 0.00 215,000.00 230,000.00 230,000.00 0.00 405.60 0.00 0.00 10,000.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 176,765.68 111,468.71 340,000.00 230,000.00 0.00 215,000.00 230,000.00 230,000.00 0.00 (176,360.08)(111,468.71)(340,000.00)(220,000.00)Gen Capital Totals: 0.00 (215,000.00)(230,000.00)(230,000.00) 0.00 Page 113GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 740,863.78 418,089.84 3,716,000.00 2,452,412.00 0.00 3,315,100.00 3,190,100.00 3,170,100.00 0.00 FUND REVENUES 596,247.22 408,043.87 3,817,976.00 2,017,268.65 0.00 3,344,846.00 3,229,846.00 3,229,846.00 0.00 FUND EXPENSES 144,616.56 10,045.97 (101,976.00) 435,143.35 0.00 (29,746.00)(39,746.00)(59,746.00) 0.00 CIP Street Totals: Page 114GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 308 2008 GO Bond Proceeds R6 Miscellaneous Receipts 112.57 0.00 361-110-00Investment Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 112.57 0.00 0.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R9 Other Financing Sources 0.00 0.00 391-100-002008 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 0.00 112.57 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 DBTDebt Service 0.00 0.00 581-200-79Interfund Loan Repayment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 592-000-82Interfund 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 EXPExpenditure 0.00 0.00 592-190-84Debt 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 TRFOperating Transfer 117,309.46 11.21 597-000-08Operating Transfer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 117,309.46 11.21 0.00 Operating Transfer Totals: 0.00 0.00 0.00 0.00 0.00 0.00 117,309.46 11.21 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 115GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 112.57 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES 117,309.46 11.21 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES (117,196.89)(11.21) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2008 GO Bond Proceeds Totals: Page 116GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 310 2010 GO Bond Proceeds R29 Beginning Fund Balance 0.00 0.00 308-000-00Beginning 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 556.75 0.00 361-110-00Investment Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 556.75 0.00 0.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R9 Other Financing Sources 0.00 0.00 391-100-00Bond Proceeds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 392-000-00Premium 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 0.00 556.75 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 EXPExpenditure 0.00 0.00 592-190-84Debt 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 TRFOperating Transfer 731,649.37 0.00 597-000-10Operating Transfer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 731,649.37 0.00 0.00 Operating Transfer Totals: 0.00 0.00 0.00 0.00 0.00 0.00 731,649.37 0.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 117GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 556.75 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES 731,649.37 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES (731,092.62) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2010 GO Bond Proceeds Totals: Page 118GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 315 2015 G.O. Bond Proceeds R8 Operating Transfers In 0.00 0.00 397-191-02Transfer In - 2015 Bond 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 0.00 391-100-002015 GO Debt Bond Proceeds 0.00 3,385,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 392-000-002015 GO Debt_Bond Premium 0.00 260,737.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Sources Totals: 0.00 3,645,737.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,645,737.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 DBTDebt Service 0.00 0.00 592-190-842015 GO Debt Issue Costs 0.00 45,660.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Debt Service Totals: 0.00 45,660.00 0.00 0.00 0.00 0.00 TRFOperating Transfer 0.00 0.00 597-191-02Transfer Out - 2015 Bond 0.00 2,317,413.00 0.00 12,000,000.00 1,200,000.00 1,200,000.00 0.00 0.00 0.00 0.00 Operating Transfer Totals: 0.00 2,317,413.00 12,000,000.00 1,200,000.00 1,200,000.00 0.00 0.00 0.00 0.00 2,363,073.00 EXPENDITURES TOTALS: 0.00 12,000,000.00 1,200,000.00 1,200,000.00 0.00 Page 119GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 0.00 0.00 3,645,737.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES 0.00 0.00 0.00 2,363,073.00 0.00 12,000,000.00 1,200,000.00 1,200,000.00 0.00 FUND EXPENSES 0.00 0.00 0.00 1,282,664.00 0.00 (12,000,000.00)(1,200,000.00)(1,200,000.00) 0.00 2015 G.O. Bond Proceeds Totals: Page 120GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 350 INACTIVE FUND 900 Upper Sims R3 Intergovernmental 0.00 0.00 334-000-00PIF 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 121GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 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 INACTIVE FUND Totals: Page 122GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 371 INACTIVE FUND R9 Other Financing Sources 0.00 0.00 395-100-00Sale 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 123GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 999 Gen Capital TRFOperating Transfer 0.00 0.00 597-000-00Transfer - 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 124GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 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 INACTIVE FUND Totals: Page 125GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 411 Water Sewer Fund R2 Licenses and Permits 0.00 0.00 322-100-00Licenses & Permits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 322-400-00Development Permit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 250.00 0.00 322-900-00Licenses & Permits - Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 250.00 0.00 0.00 Licenses and Permits Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R3 Intergovernmental 0.00 0.00 334-003-10DOE grant 38,000.00 0.00 0.00 38,000.00 38,000.00 38,000.00 0.00 0.00 0.00 391-800-10Intergov'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 0.00 38,000.00 38,000.00 38,000.00 0.00 R4 Charges for Services 0.00 0.00 341-500-00Maps and Publications 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 341-600-00Photocopying 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 342-400-00Protective Inspection Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,831,812.69 2,113,767.35 343-400-00Water Sales 2,008,500.00 2,189,177.40 0.00 2,222,000.00 2,222,000.00 2,222,000.00 0.00 16,615.00 25,717.00 343-400-10Water Taps 20,600.00 24,482.67 0.00 24,900.00 24,900.00 24,900.00 0.00 0.00 0.00 343-400-20Emergency Reserve 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 343-400-90Water Sales Tri-Area 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,264,312.00 2,255,845.49 343-600-00Sewer Service Charges 2,291,400.00 2,283,623.77 0.00 2,317,900.00 2,317,900.00 2,317,900.00 0.00 59,511.75 64,261.78 343-600-10Septic Discharge Fees 55,275.00 55,179.71 0.00 56,000.00 56,000.00 56,000.00 0.00 682.10 1,963.14 343-800-00Other Utility Fees & Charges 2,122.83 7,717.17 0.00 7,800.00 7,800.00 7,800.00 0.00 23,351.44 20,961.01 343-800-10Biosolids Compost Fees 22,000.00 23,704.53 0.00 23,700.00 23,700.00 23,700.00 0.00 62,851.13 61,801.41 343-800-11Yard Waste Fees 60,000.00 62,745.04 0.00 65,400.00 65,400.00 65,400.00 0.00 2,709.28 4,154.78 343-800-20Wholesale Biosolids Composting 2,600.00 12,345.95 0.00 3,500.00 3,500.00 3,500.00 0.00 0.00 0.00 345-810-00Staff Time Chgs (Finance) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 349-140-00Budgeting, Actg & Cons 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,261,845.39 4,548,471.96 4,462,497.83 Charges for Services Totals: 0.00 4,658,976.24 4,721,200.00 4,721,200.00 4,721,200.00 0.00 R6 Miscellaneous Receipts 1,164.11 1,241.30 361-110-00Investment Interest 2,417.30 1,999.81 0.00 2,000.00 2,000.00 2,000.00 0.00 40,663.89 44,817.76 362-500-00Long term rents/leases 44,000.00 52,809.65 0.00 50,000.00 50,000.00 50,000.00 0.00 0.00 0.00 367-120-00Owner Contributions 0.00 266.67 0.00 0.00 0.00 0.00 0.00 1,562.64 841.48 369-900-00Misc Revenue Water/Sewer 1,000.00 3,043.23 0.00 3,000.00 3,000.00 3,000.00 0.00 Page 126GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 43,390.64 46,900.54 47,417.30 Miscellaneous Receipts Totals: 0.00 58,119.36 55,000.00 55,000.00 55,000.00 0.00 R7 Non-Revenue Receipts 0.00 0.00 386-200-00Biosolids Sales Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (2,266.82)388-800-00Prior Year Corrections 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.10 389-000-00Non-Revenue 0.00 358.67 0.00 0.00 0.00 0.00 0.00 2,821.00 17,501.88 389-000-20W/S Pay-Back Collections 12,014.15 29,087.00 0.00 12,000.00 12,000.00 12,000.00 0.00 2,821.00 15,235.16 12,014.15 Non-Revenue Receipts Totals: 0.00 29,445.67 12,000.00 12,000.00 12,000.00 0.00 R8 Operating Transfers In 56,561.55 0.00 395-200-00Insurance Proceeds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 25,000.00 25,000.00 397-000-00Ops Trfr -PT Maint St 25,000.00 25,000.00 0.00 25,000.00 25,000.00 25,000.00 0.00 0.00 0.00 397-340-00Operating Trfrs SDC Water 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-340-01Residual Equity Trfr- SDC Wtr 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,627.18 0.00 397-340-10Transfers in Bond 424 Reserves 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-350-00Operating Transfers SDC-Sewer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-350-01Residual Equity Trfr-SDC Sewer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-350-10Operating Transfers -In (PWTF) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-800-001998 PWTF Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 87,188.73 25,000.00 25,000.00 Operating Transfers In Totals: 0.00 25,000.00 25,000.00 25,000.00 25,000.00 0.00 R9 Other Financing Sources 1,575.00 0.00 395-100-00Sale of Fixed Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-350-92Bond Fund Reserve Proceeds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,575.00 0.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 4,397,070.76 4,635,607.66 4,584,929.28 4,771,541.27 REVENUES TOTALS: 0.00 4,851,200.00 4,851,200.00 4,851,200.00 0.00 Page 127GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 042 Utility Billing R4 Charges for Services 0.00 0.00 341-280-00Utility Billing Lien Fee 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 CAPCapital Expenditure 0.00 0.00 594-140-64Machinery & Equipment 3,000.00 0.00 0.00 500.00 500.00 500.00 0.00 0.00 0.00 594-340-62Bldg 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 0.00 500.00 500.00 500.00 0.00 EPRPayroll Expense 188,160.89 189,109.20 514-230-11Salaries & Wages 206,286.00 208,000.00 0.00 224,169.00 223,642.00 223,642.00 0.00 41.57 33.04 514-230-12Overtime 2,000.00 250.00 0.00 0.00 200.00 200.00 0.00 13,903.37 14,037.26 514-230-21Social Security 15,781.00 16,000.00 0.00 17,149.00 17,109.00 17,109.00 0.00 13,099.52 15,335.57 514-230-22Retirement 20,733.00 22,000.00 0.00 25,062.00 25,003.00 25,003.00 0.00 50,839.31 48,727.21 514-230-23Medical Insurance 62,095.00 62,300.00 0.00 66,566.00 64,977.00 64,977.00 0.00 648.89 666.63 514-230-24Industrial Insurance 1,931.00 1,085.00 0.00 1,661.00 1,661.00 1,661.00 0.00 11,546.80 0.00 514-230-25Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 379.32 347.93 514-230-27Life/AD&D/LTD Benefits 613.00 200.00 0.00 170.00 170.00 170.00 0.00 109.78 60.40 514-230-28Misc Personnel Benefits 163.00 195.00 0.00 180.00 180.00 180.00 0.00 1,239.74 1,299.56 514-230-29Pension Benefits 1,401.00 1,400.00 0.00 1,400.00 1,400.00 1,400.00 0.00 279,969.19 269,616.80 311,003.00 Payroll Expense Totals: 0.00 311,430.00 336,357.00 334,342.00 334,342.00 0.00 EXPExpenditure 0.00 41,137.00 514-100-91General Fund O/H 35,874.00 35,874.00 0.00 42,522.00 42,522.00 42,522.00 0.00 8,746.68 7,976.62 514-230-31Office & Operating Supplies 10,000.00 6,319.00 0.00 8,000.00 8,000.00 8,000.00 0.00 0.00 0.00 514-230-35Small Tools & Equipment 250.00 0.00 0.00 0.00 0.00 0.00 0.00 44,888.71 20,825.10 514-230-41Professional Services 40,628.00 22,000.00 0.00 24,259.00 24,259.00 24,259.00 0.00 23,346.15 22,418.75 514-230-42Communication 25,000.00 21,325.00 0.00 20,196.00 20,196.00 20,196.00 0.00 396.16 572.12 514-230-43Travel 3,000.00 2,180.00 0.00 4,000.00 4,000.00 4,000.00 0.00 0.00 0.00 514-230-44Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (1,451.66) 333.36 514-230-45Operating Rentals & Leases 4,500.00 1,763.88 0.00 4,304.00 4,304.00 4,304.00 0.00 7,371.00 0.00 514-230-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 514-230-47Public Utility Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 128GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 17,829.12 18,704.95 514-230-48Repairs and Maintenance 18,000.00 20,000.00 0.00 18,000.00 18,000.00 18,000.00 0.00 1,733.03 150.00 514-230-49Miscellaneous 3,200.00 1,460.00 0.00 3,200.00 3,200.00 3,200.00 0.00 12,832.25 16,206.95 514-230-51Intergovernmental Prof Serv 13,500.00 13,958.00 0.00 14,415.00 21,207.00 21,207.00 0.00 15,697.68 0.00 514-230-91Interfund Services - Personnel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,163.00 7,322.04 514-230-95Equipment Rental- IT Ssytems 7,322.00 7,322.04 0.00 7,322.00 7,322.00 7,322.00 0.00 0.00 0.00 514-300-49Utility Billing Lien-Crt. Fees 0.00 128.00 0.00 480.00 480.00 480.00 0.00 0.00 0.00 517-070-90Unemployment Self-Insurance 0.00 0.00 0.00 0.00 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 7,203.33 5,138.62 589-000-02Bad Debt Expense 2,000.00 1,538.35 0.00 2,000.00 2,000.00 2,000.00 0.00 143,755.45 140,785.51 163,274.00 Expenditure Totals: 0.00 133,868.27 148,698.00 155,490.00 155,490.00 0.00 423,724.64 410,402.31 477,277.00 445,298.27 EXPENDITURES TOTALS: 0.00 485,555.00 490,332.00 490,332.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 423,724.64 410,402.31 477,277.00 445,298.27 0.00 485,555.00 490,332.00 490,332.00 0.00 (423,724.64)(410,402.31)(477,277.00)(445,298.27)Utility Billing Totals: 0.00 (485,555.00)(490,332.00)(490,332.00) 0.00 Page 129GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 402 Engineering EXPExpenditure 0.00 0.00 532-200-45Operating Rentals & Leases 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 Engineering Totals: 0.00 0.00 0.00 0.00 0.00 Page 130GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 403 Water Dist Operations CAPCapital Expenditure 61,819.52 0.00 594-340-63Other Improvements 0.00 0.00 0.00 0.00 50,000.00 50,000.00 0.00 1,549.42 0.00 594-340-64Machinery & Equipment 55,000.00 0.00 0.00 100,000.00 0.00 0.00 0.00 63,368.94 0.00 55,000.00 Capital Expenditure Totals: 0.00 0.00 100,000.00 50,000.00 50,000.00 0.00 DBTDebt Service 119,333.48 66,701.91 592-340-78Long Term Debt Princ 2002 PWTF 116,159.00 93,695.80 0.00 117,000.00 117,000.00 117,000.00 0.00 4,801.79 3,001.59 592-340-83Long Term Debt- Int 2002 PWTF 5,675.72 3,337.15 0.00 6,000.00 6,000.00 6,000.00 0.00 124,135.27 69,703.50 121,834.72 Debt Service Totals: 0.00 97,032.95 123,000.00 123,000.00 123,000.00 0.00 EPRPayroll Expense 308,714.94 307,105.94 534-500-11Salaries & Wages 311,456.00 318,204.00 0.00 322,328.00 321,069.00 321,069.00 0.00 12,994.43 4,591.48 534-500-12Overtime 15,000.00 5,200.00 0.00 0.00 5,200.00 5,200.00 0.00 24,443.88 23,580.88 534-500-21Social Security 23,826.00 24,263.00 0.00 24,554.00 24,458.00 24,458.00 0.00 26,088.95 28,584.38 534-500-22Retirement 32,786.00 32,500.00 0.00 35,884.00 35,743.00 35,743.00 0.00 78,939.07 77,617.25 534-500-23Medical Insurance 79,748.00 82,071.00 0.00 86,318.00 86,318.00 86,318.00 0.00 6,510.30 7,017.36 534-500-24Industrial Insurance 8,883.00 7,585.00 0.00 14,094.00 14,094.00 14,094.00 0.00 880.43 0.00 534-500-25Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 837.47 584.25 534-500-26Uniforms 1,000.00 250.00 0.00 2,000.00 1,000.00 1,000.00 0.00 0.00 69.12 534-500-27Life/AD&D/LTD Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,601.92 2,595.60 534-500-29Pension Benefits 2,595.00 2,595.00 0.00 2,595.00 2,595.00 2,595.00 0.00 462,011.39 451,746.26 475,294.00 Payroll Expense Totals: 0.00 472,668.00 487,773.00 490,477.00 490,477.00 0.00 EXPExpenditure 60,365.20 75,430.31 534-100-53External Taxes 75,000.00 75,000.00 0.00 75,000.00 75,000.00 75,000.00 0.00 4,693.13 2,431.25 534-100-54Interfund Taxes 15,000.00 0.00 0.00 15,000.00 15,000.00 15,000.00 0.00 0.00 76,639.00 534-100-91O/H Charges 81,984.00 81,984.00 0.00 83,864.00 83,864.00 83,864.00 0.00 86,642.88 97,855.00 534-101-91PW Admin O/H Chrgs 83,725.00 97,402.00 0.00 104,960.00 106,117.00 106,117.00 0.00 0.00 0.00 534-200-41Contract Engineering 0.00 0.00 0.00 0.00 0.00 0.00 0.00 63,469.42 53,253.38 534-500-31Office & Operating Supplies 63,000.00 53,571.00 0.00 63,000.00 63,000.00 63,000.00 0.00 0.00 0.00 534-500-32Fuel Consumed 0.00 426.00 0.00 0.00 0.00 0.00 0.00 2,304.89 3,920.79 534-500-35Small Tools & Minor Equip 5,000.00 5,500.00 0.00 5,000.00 5,000.00 5,000.00 0.00 0.00 16.15 534-500-41Professional Services 5,000.00 0.00 0.00 1,000.00 1,000.00 1,000.00 0.00 3,084.09 2,827.60 534-500-42Communication 3,000.00 2,914.00 0.00 3,170.08 3,170.08 3,170.08 0.00 Page 131GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 467.28 534-500-43Travel 3,000.00 1,102.00 0.00 3,000.00 3,000.00 3,000.00 0.00 0.00 0.00 534-500-44Advertising 280.00 0.00 0.00 280.00 280.00 280.00 0.00 813.01 989.63 534-500-45Operating Rentals & Leases 0.00 844.00 0.00 1,000.00 1,000.00 1,000.00 0.00 17,355.18 0.00 534-500-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,406.90 5,043.84 534-500-47Public Utility Services 7,000.00 4,101.00 0.00 6,000.00 6,000.00 6,000.00 0.00 1,923.61 1,130.78 534-500-48Repairs & Maintenance 3,762.10 3,235.00 0.00 3,762.10 3,762.10 3,762.10 0.00 4,536.37 3,349.36 534-500-49Miscellaneous 5,000.00 4,314.00 0.00 5,000.00 5,000.00 5,000.00 0.00 952.81 0.00 534-500-51Intergovernmental Prof Serv 0.00 0.00 0.00 1,000.00 1,000.00 1,000.00 0.00 66,164.04 35,355.00 534-500-95Equipment Rental 35,355.00 35,355.00 0.00 35,355.00 35,355.00 35,355.00 0.00 0.00 3,492.96 534-501-95Equipment Rental -IT Systems 3,493.00 3,492.96 0.00 3,493.00 3,493.00 3,493.00 0.00 49,999.99 49,999.96 534-900-49Maint St contrib 50,000.00 44,444.39 0.00 50,000.00 50,000.00 50,000.00 0.00 0.00 5,524.50 589-000-49LATECOMER PAYBACK 7,043.88 0.00 0.00 7,043.88 7,043.88 7,043.88 0.00 367,711.52 417,726.79 446,642.98 Expenditure Totals: 0.00 413,685.35 466,928.06 468,085.06 468,085.06 0.00 TRFOperating Transfer 233,562.56 129,504.32 597-340-00Operating Trfr - CIP W/S 120,000.00 403,250.49 0.00 120,000.00 50,000.00 50,000.00 0.00 50,000.00 50,000.00 597-340-01Operating Tfr -Tran Line Fun 50,000.00 0.00 0.00 50,000.00 50,000.00 50,000.00 0.00 21,500.04 0.00 597-340-55Operating Transfer Out 0.00 500.00 0.00 0.00 23,000.00 23,000.00 0.00 0.00 0.00 597-411-00Transfer Out- BCD Spec Proj 0.00 0.00 0.00 0.00 0.00 0.00 0.00 305,062.60 179,504.32 170,000.00 Operating Transfer Totals: 0.00 403,750.49 170,000.00 123,000.00 123,000.00 0.00 1,322,289.72 1,118,680.87 1,268,771.70 1,387,136.79 EXPENDITURES TOTALS: 0.00 1,347,701.06 1,254,562.06 1,254,562.06 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 1,322,289.72 1,118,680.87 1,268,771.70 1,387,136.79 0.00 1,347,701.06 1,254,562.06 1,254,562.06 0.00 (1,322,289.72)(1,118,680.87)(1,268,771.70)(1,387,136.79)Water Dist Operations Totals: 0.00 (1,347,701.06)(1,254,562.06)(1,254,562.06) 0.00 Page 132GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 404 Water Quality Operations R3 Intergovernmental 6,269.07 4,660.59 333-664-68EPA DOH Grant 0.00 2,750.00 0.00 0.00 0.00 0.00 0.00 6,269.07 4,660.59 0.00 Intergovernmental Totals: 0.00 2,750.00 0.00 0.00 0.00 0.00 6,269.07 4,660.59 0.00 2,750.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 CAPCapital Expenditure 0.00 0.00 594-340-64Machinery & Equipment 6,000.00 0.00 0.00 6,000.00 6,000.00 6,000.00 0.00 0.00 0.00 6,000.00 Capital Expenditure Totals: 0.00 0.00 6,000.00 6,000.00 6,000.00 0.00 DBTDebt Service 58,872.61 82,415.16 591-340-78Principal - 1998 PWTF Loan 44,718.02 130,831.81 0.00 53,405.00 53,405.00 53,405.00 0.00 3,672.92 5,014.15 592-340-83Int on Long-Term Ext Dbt 98 PW 1,788.72 7,587.91 0.00 4,052.00 4,052.00 4,052.00 0.00 0.00 0.00 597-340-55Interfund Subsidies-98 Bond 0.00 0.00 0.00 0.00 0.00 0.00 0.00 62,545.53 87,429.31 46,506.74 Debt Service Totals: 0.00 138,419.72 57,457.00 57,457.00 57,457.00 0.00 EPRPayroll Expense 31,761.52 73,379.43 534-800-11Salaries & Wages 82,844.00 83,048.00 0.00 120,693.00 120,467.00 120,467.00 0.00 817.78 920.91 534-800-12Overtime 1,000.00 1,250.00 0.00 0.00 1,250.00 1,250.00 0.00 2,405.09 5,594.47 534-800-21Social Security 6,337.00 6,449.00 0.00 9,233.00 9,216.00 9,216.00 0.00 2,651.36 6,843.04 534-800-22Retirement 8,371.00 8,500.00 0.00 13,493.00 13,468.00 13,468.00 0.00 8,566.79 23,273.16 534-800-23Medical Insurance 24,970.00 25,275.00 0.00 33,060.00 31,851.00 31,851.00 0.00 653.15 2,068.31 534-800-24Industrial Insurance 2,665.00 2,550.00 0.00 4,933.00 4,933.00 4,933.00 0.00 119.89 311.66 534-800-26Uniforms 300.00 200.00 0.00 700.00 300.00 300.00 0.00 117.88 119.41 534-800-27Life/AD&D/LTD Benefits 133.00 45.00 0.00 120.00 120.00 120.00 0.00 49.78 75.29 534-800-28Misc Personnel Benefits 50.00 50.00 0.00 270.00 270.00 270.00 0.00 129.80 602.37 534-800-29Pension Benefits 649.00 649.00 0.00 519.00 519.00 519.00 0.00 47,273.04 113,188.05 127,319.00 Payroll Expense Totals: 0.00 128,016.00 183,021.00 182,394.00 182,394.00 0.00 EXPExpenditure 105,098.75 74,064.16 534-800-31Office & Operating Supplies 75,000.00 75,000.00 0.00 58,550.00 58,550.00 58,550.00 0.00 0.00 0.00 534-800-32Fuel Consumed 100.00 0.00 0.00 100.00 100.00 100.00 0.00 3.86 226.63 534-800-35Small Tools & Minor Equip 1,000.00 50.00 0.00 1,000.00 1,000.00 1,000.00 0.00 15,945.35 12,754.64 534-800-41Professional Services 32,200.00 19,000.00 0.00 32,200.00 32,200.00 32,200.00 0.00 5,600.37 6,479.87 534-800-42Communication 7,675.00 5,900.00 0.00 7,675.00 7,675.00 7,675.00 0.00 Page 133GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 84.08 1,239.40 534-800-43Travel 750.00 375.00 0.00 750.00 750.00 750.00 0.00 390.00 40.95 534-800-44Advertising 1,000.00 0.00 0.00 1,000.00 1,000.00 1,000.00 0.00 3,377.74 3,446.69 534-800-45Operating Rentals & Leases 100.00 10.00 0.00 3,447.00 3,447.00 3,447.00 0.00 18,040.96 0.00 534-800-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,205.27 7,855.77 534-800-47Public Utility Services 13,000.00 6,942.00 0.00 48,496.00 48,496.00 48,496.00 0.00 3,951.35 5,698.72 534-800-48Repairs & Maintenance 40,000.00 2,740.00 0.00 40,000.00 40,000.00 40,000.00 0.00 24,795.57 17,521.68 534-800-49Miscellaneous 41,600.00 16,259.00 0.00 41,600.00 41,600.00 41,600.00 0.00 13,948.00 24,091.00 534-800-51Intergovernmental Prof Serv 24,000.00 19,624.00 0.00 24,000.00 24,000.00 24,000.00 0.00 16,209.00 17,070.96 534-800-95Equipment Rental 17,071.00 17,070.96 0.00 17,071.00 17,071.00 17,071.00 0.00 0.00 44,185.00 534-801-91Gen FUnd O/H charges 47,266.00 47,265.96 0.00 31,416.00 31,416.00 31,416.00 0.00 0.00 3,773.04 534-802-95Equipment Rental -IT Systems 3,773.00 3,773.04 0.00 3,773.00 3,773.00 3,773.00 0.00 215,650.30 218,448.51 304,535.00 Expenditure Totals: 0.00 214,009.96 311,078.00 311,078.00 311,078.00 0.00 325,468.87 419,065.87 484,360.74 480,445.68 EXPENDITURES TOTALS: 0.00 557,556.00 556,929.00 556,929.00 0.00 6,269.07 4,660.59 0.00 2,750.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 325,468.87 419,065.87 484,360.74 480,445.68 0.00 557,556.00 556,929.00 556,929.00 0.00 (319,199.80)(414,405.28)(484,360.74)(477,695.68)Water Quality Operations Totals: 0.00 (557,556.00)(556,929.00)(556,929.00) 0.00 Page 134GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 405 Wastewater Treatment Operation CAPCapital Expenditure 0.00 0.00 594-350-64Machinery & 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 DBTDebt Service 0.00 0.00 597-350-55Interfund 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 EPRPayroll Expense 196,312.96 209,666.35 535-800-11Salaries & Wages 215,131.00 217,413.00 0.00 234,932.00 234,179.00 234,179.00 0.00 1,622.39 2,769.72 535-800-12Overtime 1,000.00 2,500.00 0.00 0.00 2,500.00 2,500.00 0.00 14,790.84 15,843.73 535-800-21Social Security 16,458.00 16,839.00 0.00 17,972.00 17,915.00 17,915.00 0.00 16,101.78 19,565.48 535-800-22Retirement 21,739.00 22,125.00 0.00 26,265.00 26,181.00 26,181.00 0.00 50,053.69 51,151.28 535-800-23Medical Insurance 55,081.00 54,025.00 0.00 60,354.00 58,994.00 58,994.00 0.00 4,146.82 4,632.88 535-800-24Industrial Insurance 5,934.00 5,320.00 0.00 9,866.00 9,866.00 9,866.00 0.00 606.18 230.52 535-800-26Uniforms 600.00 385.00 0.00 600.00 600.00 600.00 0.00 103.47 178.53 535-800-27Life/AD&D/LTD Benefits 195.00 66.00 0.00 82.00 82.00 82.00 0.00 30.29 76.72 535-800-28Misc Personnel Benefits 51.00 51.00 0.00 100.00 100.00 100.00 0.00 1,557.36 1,557.36 535-800-29Pension Benefits 1,557.00 1,557.00 0.00 1,557.00 1,557.00 1,557.00 0.00 285,325.78 305,672.57 317,746.00 Payroll Expense Totals: 0.00 320,281.00 351,728.00 351,974.00 351,974.00 0.00 EXPExpenditure 0.00 0.00 535-100-53External Taxes 0.00 0.00 0.00 0.00 0.00 0.00 0.00 18,724.22 21,579.54 535-100-54Interfund Taxes 25,000.00 10,000.00 0.00 25,000.00 25,000.00 25,000.00 0.00 36,661.62 89,372.42 535-800-31Office & Operating Supplies 79,200.00 47,000.00 0.00 79,200.00 79,200.00 79,200.00 0.00 0.00 250.00 535-800-32Fuel Consumed 250.00 0.00 0.00 250.00 250.00 250.00 0.00 30.65 138.78 535-800-35Small Tools & Minor Equip 500.00 600.00 0.00 500.00 500.00 500.00 0.00 5,590.79 662.85 535-800-41Professional Services 500.00 1,400.00 0.00 600.00 600.00 600.00 0.00 2,716.31 2,735.07 535-800-42Communication 3,000.00 2,300.00 0.00 3,000.00 3,000.00 3,000.00 0.00 0.00 0.00 535-800-43Travel 2,109.00 0.00 0.00 2,000.00 2,000.00 2,000.00 0.00 0.00 184.95 535-800-44Advertising 100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 535-800-45Operating Rentals & Leases 250.00 400.00 0.00 0.00 0.00 0.00 0.00 26,751.55 0.00 535-800-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 111,964.62 116,374.69 535-800-47Public Utility Services 120,000.00 116,000.00 0.00 120,000.00 120,000.00 120,000.00 0.00 Page 135GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 79,921.58 14,310.48 535-800-48Repairs & Maintenance 13,000.00 7,000.00 0.00 13,000.00 13,000.00 13,000.00 0.00 21,697.30 13,261.19 535-800-49Miscellaneous 15,500.00 15,875.00 0.00 17,000.00 17,000.00 17,000.00 0.00 0.00 65,020.00 535-800-91General Fund O/H Charges 69,555.00 69,555.00 0.00 58,972.00 58,972.00 58,972.00 0.00 19,637.04 7,739.04 535-800-95Equipment Rental 7,739.00 7,739.04 0.00 7,739.00 7,739.00 7,739.00 0.00 11,543.04 13,338.00 535-801-95Equipment Rental-IT Systems 13,338.00 13,338.00 0.00 13,338.00 13,338.00 13,338.00 0.00 49,999.98 50,000.00 535-900-49Maint St contribmisc 50,000.00 50,000.00 0.00 50,000.00 50,000.00 50,000.00 0.00 385,238.70 394,967.01 400,041.00 Expenditure Totals: 0.00 341,207.04 390,599.00 390,599.00 390,599.00 0.00 TRFOperating Transfer 95,373.54 86,000.00 597-350-00Operating Trfr- CIP W/S 0.00 0.00 0.00 0.00 0.00 0.00 0.00 95,373.54 86,000.00 0.00 Operating Transfer Totals: 0.00 0.00 0.00 0.00 0.00 0.00 765,938.02 786,639.58 717,787.00 661,488.04 EXPENDITURES TOTALS: 0.00 742,327.00 742,573.00 742,573.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 765,938.02 786,639.58 717,787.00 661,488.04 0.00 742,327.00 742,573.00 742,573.00 0.00 (765,938.02)(786,639.58)(717,787.00)(661,488.04)Wastewater Treatment Operation Totals: 0.00 (742,327.00)(742,573.00)(742,573.00) 0.00 Page 136GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 406 Wastewater Collection Ops CAPCapital Expenditure 1,851.00 0.00 594-350-63Other Improvements 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,549.42 12,424.18 594-350-64Machinery & Equipment 20,000.00 13,104.00 0.00 475,000.00 0.00 0.00 0.00 3,400.42 12,424.18 20,000.00 Capital Expenditure Totals: 0.00 13,104.00 475,000.00 0.00 0.00 0.00 DBTDebt Service 157,586.07 158,229.20 591-350-78Intergovern Loan Pr-various 114,871.16 211,842.68 0.00 159,544.65 159,544.65 159,544.65 0.00 14,857.93 13,342.48 592-350-83Interest on Ext Dbt -various 13,914.41 15,210.40 0.00 10,282.36 10,282.36 10,282.36 0.00 172,444.00 171,571.68 128,785.57 Debt Service Totals: 0.00 227,053.08 169,827.01 169,827.01 169,827.01 0.00 EPRPayroll Expense 0.00 0.00 535-200-27Life/AD&D/LTD Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 143,956.63 157,515.09 535-500-11Salaries & Wages 158,011.00 173,146.00 0.00 162,663.00 162,133.00 152,753.00 0.00 1,923.07 2,672.31 535-500-12Overtime 4,450.00 2,800.00 0.00 0.00 2,800.00 2,800.00 0.00 10,939.21 11,988.46 535-500-21Social Security 12,088.00 13,430.00 0.00 12,414.00 12,373.00 11,870.00 0.00 11,783.38 14,682.22 535-500-22Retirement 16,815.00 17,575.00 0.00 18,142.00 18,082.00 17,347.00 0.00 36,606.45 37,827.18 535-500-23Medical Insurance 39,229.00 41,400.00 0.00 41,285.00 40,965.00 40,032.00 0.00 3,006.27 3,407.63 535-500-24Industrial Insurance 4,406.00 3,900.00 0.00 7,301.00 7,301.00 7,075.00 0.00 0.00 0.00 535-500-25Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 351.76 200.00 535-500-26Uniforms 400.00 0.00 0.00 400.00 400.00 400.00 0.00 103.52 173.78 535-500-27Life/AD&D/LTD 190.00 84.00 0.00 52.00 52.00 33.00 0.00 30.19 124.73 535-500-28Misc Personnel Benefits 50.00 300.00 0.00 40.00 40.00 30.00 0.00 1,114.19 1,116.10 535-500-29Pension Benefits 1,116.00 1,116.00 0.00 1,173.00 1,173.00 1,173.00 0.00 209,814.67 229,707.50 236,755.00 Payroll Expense Totals: 0.00 253,751.00 243,470.00 245,319.00 233,513.00 0.00 EXPExpenditure 27,910.03 27,058.50 535-100-53External Taxes 26,500.00 26,500.00 0.00 26,500.00 26,500.00 26,500.00 0.00 0.00 69,512.00 535-100-91O/H Charges 74,360.00 74,360.04 0.00 62,913.00 62,913.00 62,913.00 0.00 119,649.60 135,134.00 535-101-91PW Admin O/H Chrgs 115,622.00 134,508.00 0.00 142,005.00 146,544.00 146,544.00 0.00 0.00 0.00 535-200-41Contract Engineering 0.00 0.00 0.00 0.00 0.00 0.00 0.00 20,941.43 16,016.13 535-500-31Office & Operating Supplies 39,000.00 16,500.00 0.00 39,000.00 39,000.00 39,000.00 0.00 315.04 0.00 535-500-35Small Tools & Minor Equip 900.00 0.00 0.00 900.00 900.00 900.00 0.00 0.00 420.00 535-500-41Professional Services 500.00 300.00 0.00 500.00 500.00 500.00 0.00 6,133.47 5,921.37 535-500-42Communication 10,000.00 2,800.00 0.00 10,000.00 10,000.00 10,000.00 0.00 Page 137GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 5.25 535-500-43Travel 2,070.00 0.00 0.00 2,000.00 2,000.00 2,000.00 0.00 0.00 0.00 535-500-44Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 828.42 1,125.33 535-500-45Operating Rentals & Leases 1,200.00 1,000.00 0.00 1,200.00 1,200.00 1,200.00 0.00 27,435.20 0.00 535-500-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 508.14 4,902.96 535-500-48Repairs & Maintenance 12,000.00 450.00 0.00 12,000.00 12,000.00 12,000.00 0.00 3,263.37 3,534.12 535-500-49Miscellaneous 4,180.00 2,900.00 0.00 4,180.00 4,180.00 4,180.00 0.00 108,057.96 131,748.00 535-500-95Equipment Rental 131,748.00 131,748.00 0.00 263,496.00 131,748.00 140,788.00 0.00 0.00 1,494.96 535-501-95Equipment Rental- IT Systems 1,495.00 1,494.96 0.00 2,990.00 1,495.00 1,495.00 0.00 12,944.96 13,836.96 535-800-47Utility Services 17,400.00 13,000.00 0.00 17,000.00 17,000.00 17,000.00 0.00 0.00 14,797.58 589-000-49Sewer Latecomer payback 0.00 29,088.00 0.00 0.00 0.00 0.00 0.00 327,987.62 425,507.16 436,975.00 Expenditure Totals: 0.00 434,649.00 584,684.00 455,980.00 465,020.00 0.00 713,646.71 839,210.52 822,515.57 928,557.08 EXPENDITURES TOTALS: 0.00 1,472,981.01 871,126.01 868,360.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 713,646.71 839,210.52 822,515.57 928,557.08 0.00 1,472,981.01 871,126.01 868,360.01 0.00 (713,646.71)(839,210.52)(822,515.57)(928,557.08)Wastewater Collection Ops Totals: 0.00 (1,472,981.01)(871,126.01)(868,360.01) 0.00 Page 138GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 407 Biosolids CAPCapital Expenditure 0.00 0.00 535-594-64Machinery & Equipment 0.00 0.00 0.00 80,000.00 80,000.00 80,000.00 0.00 0.00 0.00 0.00 Capital Expenditure Totals: 0.00 0.00 80,000.00 80,000.00 80,000.00 0.00 EPRPayroll Expense 140,649.85 152,339.11 535-800-11Salaries & Wages 154,327.00 157,746.00 0.00 173,724.00 173,045.00 173,045.00 0.00 614.61 250.48 535-800-12Overtime 1,000.00 1,100.00 0.00 0.00 1,000.00 1,000.00 0.00 10,664.16 11,482.25 535-800-21Social Security 11,806.00 12,092.00 0.00 13,238.00 13,186.00 13,186.00 0.00 11,365.71 13,950.96 535-800-22Retirement 15,595.00 15,726.00 0.00 19,346.00 19,270.00 19,270.00 0.00 34,303.61 35,498.64 535-800-23Medical Insurance 36,836.00 37,660.00 0.00 43,090.00 41,731.00 41,731.00 0.00 2,896.08 3,163.46 535-800-24Industrial Insurance 4,140.00 3,325.00 0.00 7,047.00 7,047.00 7,047.00 0.00 392.40 209.08 535-800-26Uniforms 400.00 500.00 0.00 800.00 400.00 400.00 0.00 103.59 173.82 535-800-27Life/AD&D/LTD Benefits 190.00 64.00 0.00 82.00 82.00 82.00 0.00 30.23 85.26 535-800-28Misc Peronnel Benefits 50.00 50.00 0.00 100.00 100.00 100.00 0.00 1,038.24 1,038.24 535-800-29Pension Benefits 1,038.00 1,038.00 0.00 1,038.00 1,038.00 1,038.00 0.00 202,058.48 218,191.30 225,382.00 Payroll Expense Totals: 0.00 229,301.00 258,465.00 256,899.00 256,899.00 0.00 EXPExpenditure 11,909.91 10,538.94 535-800-31Office & Operating Supplies 30,000.00 8,000.00 0.00 30,000.00 30,000.00 30,000.00 0.00 15,903.54 9,964.76 535-800-32Fuel Consumed 8,000.00 6,040.00 0.00 8,000.00 8,000.00 8,000.00 0.00 197.72 415.05 535-800-35Small Tools & Minor Equip 500.00 615.00 0.00 500.00 500.00 500.00 0.00 125.00 816.25 535-800-41Professional Services 2,000.00 2,000.00 0.00 3,000.00 3,000.00 3,000.00 0.00 654.78 169.43 535-800-42Communication 1,000.00 467.00 0.00 1,000.00 1,000.00 1,000.00 0.00 21.00 37.50 535-800-43Travel 1,000.00 46.00 0.00 1,000.00 1,000.00 1,000.00 0.00 34.00 103.50 535-800-44Advertising 200.00 0.00 0.00 200.00 200.00 200.00 0.00 0.00 0.00 535-800-45Operating Rentals & Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,420.17 0.00 535-800-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,131.81 9,335.41 535-800-47Utility Services 12,000.00 8,200.00 0.00 10,000.00 10,000.00 10,000.00 0.00 28,678.42 50,032.71 535-800-48Repairs & Maintenance 40,000.00 30,000.00 0.00 35,000.00 35,000.00 35,000.00 0.00 9,995.60 10,654.40 535-800-49Miscellaneous 14,500.00 5,500.00 0.00 12,500.00 12,500.00 12,500.00 0.00 0.00 22,824.00 535-800-91General Fund O/H Charges 24,416.00 24,416.04 0.00 27,494.00 27,494.00 27,494.00 0.00 91,914.00 31,668.00 535-800-95Equipment Rental 31,668.00 31,668.00 0.00 31,668.00 31,668.00 31,668.00 0.00 0.00 1,998.00 535-801-95Equipment Rental - IT Systems 1,998.00 1,998.00 0.00 1,998.00 1,998.00 1,998.00 0.00 Page 139GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 172,985.95 148,557.95 167,282.00 Expenditure Totals: 0.00 118,950.04 162,360.00 162,360.00 162,360.00 0.00 375,044.43 366,749.25 392,664.00 348,251.04 EXPENDITURES TOTALS: 0.00 500,825.00 499,259.00 499,259.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 375,044.43 366,749.25 392,664.00 348,251.04 0.00 500,825.00 499,259.00 499,259.00 0.00 (375,044.43)(366,749.25)(392,664.00)(348,251.04)Biosolids Totals: 0.00 (500,825.00)(499,259.00)(499,259.00) 0.00 Page 140GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 410 Water Resources EPRPayroll Expense 95,284.65 97,246.39 534-500-11Salaries & Wages 101,960.00 103,298.00 0.00 73,575.00 73,369.00 73,369.00 0.00 2,453.29 1,793.78 534-500-12Overtime 1,000.00 3,000.00 0.00 0.00 3,000.00 3,000.00 0.00 7,214.78 7,307.89 534-500-21Social Security 7,800.00 8,132.00 0.00 5,629.00 5,613.00 5,613.00 0.00 7,954.13 9,121.58 534-500-22Retirement 10,303.00 10,715.00 0.00 8,226.00 8,203.00 8,203.00 0.00 25,700.37 25,185.16 534-500-23Medical Insurance 27,060.00 26,605.00 0.00 22,529.00 22,126.00 22,126.00 0.00 1,959.50 2,055.62 534-500-24Industrial Insurance 2,665.00 2,235.00 0.00 3,524.00 3,524.00 3,524.00 0.00 353.60 358.23 534-500-27Life/AD&D/LTD Benefits 400.00 133.00 0.00 40.00 40.00 40.00 0.00 149.42 136.94 534-500-28Misc Personnel Benefits 149.00 149.00 0.00 90.00 90.00 90.00 0.00 389.32 389.36 534-500-29Pension Benefits 389.00 389.00 0.00 519.00 519.00 519.00 0.00 141,459.06 143,594.95 151,726.00 Payroll Expense Totals: 0.00 154,656.00 114,132.00 116,484.00 116,484.00 0.00 EXPExpenditure 0.00 6,676.00 534-100-91General Fund O/H Charges 7,141.00 7,140.96 0.00 11,265.00 11,265.00 11,265.00 0.00 0.00 0.00 534-500-49Miscellaneous 966.00 0.00 0.00 966.00 966.00 966.00 0.00 0.00 6,676.00 8,107.00 Expenditure Totals: 0.00 7,140.96 12,231.00 12,231.00 12,231.00 0.00 141,459.06 150,270.95 159,833.00 161,796.96 EXPENDITURES TOTALS: 0.00 126,363.00 128,715.00 128,715.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 141,459.06 150,270.95 159,833.00 161,796.96 0.00 126,363.00 128,715.00 128,715.00 0.00 (141,459.06)(150,270.95)(159,833.00)(161,796.96)Water Resources Totals: 0.00 (126,363.00)(128,715.00)(128,715.00) 0.00 Page 141GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 4,403,339.83 4,640,268.25 4,584,929.28 4,774,291.27 0.00 4,851,200.00 4,851,200.00 4,851,200.00 0.00 FUND REVENUES 4,067,571.45 4,091,019.35 4,323,209.01 4,412,973.86 0.00 5,233,308.07 4,543,496.07 4,540,730.07 0.00 FUND EXPENSES 335,768.38 549,248.90 261,720.27 361,317.41 0.00 (382,108.07) 307,703.93 310,469.93 0.00 Water Sewer Fund Totals: Page 142GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 412 Storm Fund R3 Intergovernmental 0.00 0.00 334-002-70IAC Urban Wildlife Corridor 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-030-10Marine Science Center Grants 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334-042-00Department of Commerce Grant 0.00 32,413.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Intergovernmental Totals: 0.00 32,413.00 0.00 0.00 0.00 0.00 R4 Charges for Services 0.00 0.00 342-400-00Protective Inspection Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 521,090.51 508,223.13 343-100-00Storm Drainage Fees & Charges 517,444.00 509,594.35 0.00 517,200.00 560,600.00 560,600.00 0.00 0.00 0.00 343-100-01Surcharge Revenue-Storm 0.00 0.00 0.00 0.00 0.00 144,000.00 0.00 0.00 0.00 343-100-10Stormwater Res Cap Chg 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 343-100-20Engineering Fees & Charges 2,000.00 96,000.00 0.00 2,000.00 2,000.00 2,000.00 0.00 0.00 0.00 345-810-00Staff Time Chgs (Finance) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 521,090.51 508,223.13 519,444.00 Charges for Services Totals: 0.00 605,594.35 519,200.00 562,600.00 706,600.00 0.00 R6 Miscellaneous Receipts 544.75 269.21 361-110-00Investment Interest 1,395.09 244.00 0.00 300.00 300.00 300.00 0.00 12.27 0.00 369-900-00Miscellaneous Receipts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,526.00 379-000-00Private Contributions 0.00 0.00 0.00 0.00 0.00 0.00 0.00 557.02 1,795.21 1,395.09 Miscellaneous Receipts Totals: 0.00 244.00 300.00 300.00 300.00 0.00 R7 Non-Revenue Receipts 0.00 (0.53)388-800-00Prior Year Correction 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (0.53) 0.00 Non-Revenue Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 521,647.53 510,017.81 520,839.09 638,251.35 REVENUES TOTALS: 0.00 519,500.00 562,900.00 706,900.00 0.00 Page 143GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 501 CAPCapital Expenditure 0.00 0.00 594-380-61Land 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,815.00 928.90 594-380-63Other Improvements 5,000.00 0.00 0.00 5,000.00 0.00 0.00 0.00 1,420.27 0.00 594-380-64Machinery & Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,235.27 928.90 5,000.00 Capital Expenditure Totals: 0.00 0.00 5,000.00 0.00 0.00 0.00 DBTDebt Service 0.00 0.00 591-380-78Intergovern 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 EPRPayroll Expense 199,268.55 186,216.03 538-380-11Salaries & Wages 187,632.00 203,428.00 0.00 220,137.00 219,274.00 209,918.00 0.00 2,497.31 3,681.02 538-380-12Overtime 3,750.00 5,000.00 0.00 0.00 5,000.00 5,000.00 0.00 15,137.91 14,236.88 538-380-21Social Security 14,354.00 15,945.00 0.00 16,841.00 16,774.00 16,441.00 0.00 16,297.19 17,399.63 538-380-22Retirement 20,285.00 20,750.00 0.00 24,611.00 24,515.00 24,028.00 0.00 51,546.85 48,122.60 538-380-23Medical Insurance 49,444.00 54,941.00 0.00 57,686.00 57,365.00 56,432.00 0.00 4,242.28 4,332.22 538-380-24Industrial Insurance 5,508.00 4,800.00 0.00 15,487.00 9,979.00 9,753.00 0.00 0.00 0.00 538-380-25Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-380-26Uniforms 600.00 0.00 0.00 1,200.00 600.00 600.00 0.00 103.43 0.00 538-380-27Life/AD&D/LTD Benefits 0.00 21.00 0.00 0.00 0.00 30.00 0.00 30.21 0.00 538-380-28Misc Personnel Benefits 0.00 22.00 0.00 40.00 40.00 33.00 0.00 1,606.57 1,609.30 538-380-29Pension Benefits 1,609.00 1,609.00 0.00 1,666.00 1,666.00 1,666.00 0.00 290,730.30 275,597.68 283,182.00 Payroll Expense Totals: 0.00 306,516.00 337,668.00 335,213.00 323,901.00 0.00 EXPExpenditure 2,189.97 5,350.19 538-380-31Office & Operating Supplies 7,000.00 919.00 0.00 7,000.00 7,000.00 7,000.00 0.00 0.00 280.00 538-380-41Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 538-380-43Travel 919.00 0.00 0.00 900.00 900.00 900.00 0.00 10,024.62 0.00 538-380-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 331.33 329.45 538-380-47Utility Services 400.00 334.00 0.00 400.00 400.00 400.00 0.00 12,617.14 1,964.00 538-380-48Repairs & Maintenance 4,100.00 5,669.00 0.00 4,100.00 4,100.00 4,100.00 0.00 472.63 0.00 538-380-49Misc 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,933.89 4,577.49 538-380-53External Taxes 6,000.00 4,093.00 0.00 6,000.00 6,000.00 6,000.00 0.00 0.00 0.00 538-380-54Interfund Taxes 2,000.00 0.00 0.00 2,000.00 2,000.00 2,000.00 0.00 Page 144GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 47,053.00 538-380-91 O/H Charges 43,600.00 43,599.96 0.00 36,393.00 36,393.00 36,393.00 0.00 67,364.04 55,448.04 538-380-95Equipment Rental 55,448.00 55,448.04 0.00 55,448.00 55,448.00 64,488.00 0.00 2,770.20 0.00 538-381-91Interfund Services Personnel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,886.04 538-381-95Equipmen Rental - IT Systems 1,886.00 1,886.04 0.00 1,886.00 1,886.00 1,886.00 0.00 27,268.56 30,797.00 538-382-91PW Admin O/H Alloc 26,351.00 30,653.00 0.00 33,340.00 33,398.00 33,398.00 0.00 0.00 0.00 538-390-41Contract Engineering 0.00 0.00 0.00 0.00 0.00 0.00 0.00 127,972.38 147,685.21 147,704.00 Expenditure Totals: 0.00 142,602.04 147,467.00 147,525.00 156,565.00 0.00 TRFOperating Transfer 0.00 0.00 597-412-00Transfer 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 0.00 424,937.95 424,211.79 435,886.00 449,118.04 EXPENDITURES TOTALS: 0.00 490,135.00 482,738.00 480,466.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 424,937.95 424,211.79 435,886.00 449,118.04 0.00 490,135.00 482,738.00 480,466.00 0.00 (424,937.95)(424,211.79)(435,886.00)(449,118.04) Totals: 0.00 (490,135.00)(482,738.00)(480,466.00) 0.00 Page 145GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 931 R8 Operating Transfers In 0.00 0.00 397-350-00Residual Equity Transfer- In 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 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 146GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 999 Gen Capital R3 Intergovernmental 0.00 0.00 391-800-00SRF Loan proceeds 570,000.00 0.00 0.00 1,200,000.00 1,200,000.00 1,200,000.00 0.00 0.00 0.00 570,000.00 Intergovernmental Totals: 0.00 0.00 1,200,000.00 1,200,000.00 1,200,000.00 0.00 R9 Other Financing Sources 0.00 0.00 381-100-00Interfund Loan Receipts 0.00 0.00 0.00 0.00 110,000.00 110,000.00 0.00 0.00 0.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 110,000.00 110,000.00 0.00 0.00 0.00 570,000.00 0.00 REVENUES TOTALS: 0.00 1,200,000.00 1,310,000.00 1,310,000.00 0.00 CAPCapital Expenditure 101,048.32 61,803.52 594-320-91Engineering Proj Mgnt 120,000.00 52,000.00 0.00 180,000.00 120,000.00 120,000.00 0.00 132,575.27 35,905.66 594-380-63Other Improvements 450,000.00 143,000.00 0.00 1,200,000.00 1,220,000.00 1,220,000.00 0.00 0.00 0.00 594-380-91Capital O/H Gen Fund 0.00 0.00 0.00 0.00 0.00 0.00 0.00 233,623.59 97,709.18 570,000.00 Capital Expenditure Totals: 0.00 195,000.00 1,380,000.00 1,340,000.00 1,340,000.00 0.00 EXPExpenditure 0.00 0.00 531-300-41Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 553-500-41PT Marine Ctr Passthru Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-380-31Office & Operating Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-380-42Communication 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 0.00 233,623.59 97,709.18 570,000.00 195,000.00 EXPENDITURES TOTALS: 0.00 1,380,000.00 1,340,000.00 1,340,000.00 0.00 0.00 0.00 570,000.00 0.00 0.00 1,200,000.00 1,310,000.00 1,310,000.00 0.00 DEPT REVENUES DEPT EXPENSES 233,623.59 97,709.18 570,000.00 195,000.00 0.00 1,380,000.00 1,340,000.00 1,340,000.00 0.00 (233,623.59)(97,709.18) 0.00 (195,000.00)Gen Capital Totals: 0.00 (180,000.00)(30,000.00)(30,000.00) 0.00 Page 147GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 521,647.53 510,017.81 1,090,839.09 638,251.35 0.00 1,719,500.00 1,872,900.00 2,016,900.00 0.00 FUND REVENUES 658,561.54 521,920.97 1,005,886.00 644,118.04 0.00 1,870,135.00 1,822,738.00 1,820,466.00 0.00 FUND EXPENSES (136,914.01)(11,903.16) 84,953.09 (5,866.69) 0.00 (150,635.00) 50,162.00 196,434.00 0.00 Storm Fund Totals: Page 148GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 415 Water Sewer CIP R3 Intergovernmental 815,212.19 0.00 333-970-47FEMA Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 815,212.19 0.00 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R6 Miscellaneous Receipts 0.00 198.73 361-110-00Interest Income 0.00 67.00 0.00 0.00 0.00 0.00 0.00 0.00 198.73 0.00 Miscellaneous Receipts Totals: 0.00 67.00 0.00 0.00 0.00 0.00 R9 Other Financing Sources 0.00 0.00 395-000-00Utility 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 0.00 815,212.19 198.73 0.00 67.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 149GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 900 Upper Sims CAPCapital Expenditure 0.00 0.00 594-340-63Other Improve -Wtr Upper Sims 470,000.00 100,000.00 0.00 450,000.00 650,000.00 650,000.00 0.00 0.00 0.00 594-350-63Other Improve - Swr Upper Sims 470,000.00 80,000.00 0.00 350,000.00 450,000.00 450,000.00 0.00 0.00 0.00 940,000.00 Capital Expenditure Totals: 0.00 180,000.00 800,000.00 1,100,000.00 1,100,000.00 0.00 0.00 0.00 940,000.00 180,000.00 EXPENDITURES TOTALS: 0.00 800,000.00 1,100,000.00 1,100,000.00 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 0.00 940,000.00 180,000.00 0.00 800,000.00 1,100,000.00 1,100,000.00 0.00 0.00 0.00 (940,000.00)(180,000.00)Upper Sims Totals: 0.00 (800,000.00)(1,100,000.00)(1,100,000.00) 0.00 Page 150GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 922 R7 Non-Revenue Receipts 0.00 0.00 391-800-02L-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 151GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 925 Water Capital R4 Charges for Services 88,194.30 176,003.66 343-400-00Capital Surcharge Water 155,000.00 220,000.00 0.00 248,200.00 140,000.00 140,000.00 0.00 88,194.30 176,003.66 155,000.00 Charges for Services Totals: 0.00 220,000.00 248,200.00 140,000.00 140,000.00 0.00 R6 Miscellaneous Receipts 0.00 0.00 369-900-00Misc 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 233,562.56 129,504.32 397-340-00Operating Trfrs in- Water 120,000.00 403,250.49 0.00 0.00 50,000.00 50,000.00 0.00 0.00 5,616.10 397-340-01OPS Trfr In -SDC 500,000.00 130,000.00 0.00 500,000.00 700,000.00 700,000.00 0.00 1,477,279.71 22,520.28 397-340-02OGWS Transfer-In 250,000.00 232,000.00 0.00 270,000.00 270,000.00 270,000.00 0.00 1,710,842.27 157,640.70 870,000.00 Operating Transfers In Totals: 0.00 765,250.49 770,000.00 1,020,000.00 1,020,000.00 0.00 R9 Other Financing Sources 161,250.49 0.00 381-100-00Internal Financing (Trust) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 391-800-02OGWS-FEMA-PWTF loan 0.00 0.00 0.00 0.00 1,000,000.00 1,000,000.00 0.00 1,351,897.02 760,937.20 391-800-10PWTF Loan Proceeds 2,707,000.00 6,750,000.00 0.00 7,000,000.00 7,000,000.00 7,000,000.00 0.00 0.00 0.00 391-800-12PWTF & DWSRF loan proceeds 16,253,000.00 24,939.00 0.00 9,450,000.00 9,400,000.00 9,400,000.00 0.00 1,513,147.51 760,937.20 18,960,000.00 Other Financing Sources Totals: 0.00 6,774,939.00 16,450,000.00 17,400,000.00 17,400,000.00 0.00 3,312,184.08 1,094,581.56 19,985,000.00 7,760,189.49 REVENUES TOTALS: 0.00 17,468,200.00 18,560,000.00 18,560,000.00 0.00 CAPCapital Expenditure 3,454,018.71 893,177.97 594-340-63Other Improvements- Water 19,080,000.00 6,824,000.00 0.00 16,340,000.00 17,340,000.00 17,340,000.00 0.00 3,454,018.71 893,177.97 19,080,000.00 Capital Expenditure Totals: 0.00 6,824,000.00 16,340,000.00 17,340,000.00 17,340,000.00 0.00 DBTDebt Service 0.00 0.00 581-200-00Interfund Loan Repayment 0.00 161,250.49 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Debt Service Totals: 0.00 161,250.49 0.00 0.00 0.00 0.00 EXPExpenditure 344,933.41 29,814.00 534-100-91General Fund O/H Charges 92,785.00 92,247.00 0.00 58,690.00 58,690.00 58,690.00 0.00 84,756.65 0.00 588-800-00prior year corrections 0.00 0.00 0.00 0.00 0.00 0.00 0.00 161,607.57 243,914.99 594-320-91Engineering Interfund Services 350,000.00 493,000.00 0.00 550,000.00 640,000.00 640,000.00 0.00 591,297.63 273,728.99 442,785.00 Expenditure Totals: 0.00 585,247.00 608,690.00 698,690.00 698,690.00 0.00 Page 152GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 4,045,316.34 1,166,906.96 19,522,785.00 7,570,497.49 EXPENDITURES TOTALS: 0.00 16,948,690.00 18,038,690.00 18,038,690.00 0.00 3,312,184.08 1,094,581.56 19,985,000.00 7,760,189.49 0.00 17,468,200.00 18,560,000.00 18,560,000.00 0.00 DEPT REVENUES DEPT EXPENSES 4,045,316.34 1,166,906.96 19,522,785.00 7,570,497.49 0.00 16,948,690.00 18,038,690.00 18,038,690.00 0.00 (733,132.26)(72,325.40) 462,215.00 189,692.00 Water Capital Totals: 0.00 519,510.00 521,310.00 521,310.00 0.00 Page 153GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 930 Sewer Capital R4 Charges for Services 48,073.60 158,486.55 343-500-00Capital Surcharge Sewer 140,000.00 140,000.00 0.00 147,100.00 147,100.00 147,100.00 0.00 48,073.60 158,486.55 140,000.00 Charges for Services Totals: 0.00 140,000.00 147,100.00 147,100.00 147,100.00 0.00 R6 Miscellaneous Receipts 0.00 0.00 369-900-00Misc 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 0.00 379-000-00LID 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 95,373.54 86,000.00 397-350-00Operating Trfrs In- Sewer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,908.07 397-350-01Ops Trfr In-SDC 500,000.00 100,000.00 0.00 400,000.00 500,000.00 500,000.00 0.00 95,373.54 90,908.07 500,000.00 Operating Transfers In Totals: 0.00 100,000.00 400,000.00 500,000.00 500,000.00 0.00 143,447.14 249,394.62 640,000.00 240,000.00 REVENUES TOTALS: 0.00 547,100.00 647,100.00 647,100.00 0.00 CAPCapital Expenditure 17,163.47 136,503.44 594-350-63Other Improvements - Sewer 120,000.00 80,000.00 0.00 100,000.00 100,000.00 100,000.00 0.00 17,163.47 136,503.44 120,000.00 Capital Expenditure Totals: 0.00 80,000.00 100,000.00 100,000.00 100,000.00 0.00 EXPExpenditure 1,716.35 0.00 535-100-91General Fund O/H Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,581.87 61,824.75 594-320-91Engineering Interfund Serv 50,000.00 40,000.00 0.00 70,000.00 70,000.00 70,000.00 0.00 6,298.22 61,824.75 50,000.00 Expenditure Totals: 0.00 40,000.00 70,000.00 70,000.00 70,000.00 0.00 23,461.69 198,328.19 170,000.00 120,000.00 EXPENDITURES TOTALS: 0.00 170,000.00 170,000.00 170,000.00 0.00 143,447.14 249,394.62 640,000.00 240,000.00 0.00 547,100.00 647,100.00 647,100.00 0.00 DEPT REVENUES DEPT EXPENSES 23,461.69 198,328.19 170,000.00 120,000.00 0.00 170,000.00 170,000.00 170,000.00 0.00 119,985.45 51,066.43 470,000.00 120,000.00 Sewer Capital Totals: 0.00 377,100.00 477,100.00 477,100.00 0.00 Page 154GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 999 Gen Capital R9 Other Financing Sources 0.00 0.00 391-800-012001 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 155GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 4,270,843.41 1,344,174.91 20,625,000.00 8,000,256.49 0.00 18,015,300.00 19,207,100.00 19,207,100.00 0.00 FUND REVENUES 4,068,778.03 1,365,235.15 20,632,785.00 7,870,497.49 0.00 17,918,690.00 19,308,690.00 19,308,690.00 0.00 FUND EXPENSES 202,065.38 (21,060.24)(7,785.00) 129,759.00 0.00 96,610.00 (101,590.00)(101,590.00) 0.00 Water Sewer CIP Totals: Page 156GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 417 1956 Trans Line R3 Intergovernmental 0.00 0.00 333-000-00FEMA grant (City Lake) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 333-970-47FEMA 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 R6 Miscellaneous Receipts 3,379.85 1,722.65 361-110-00Investment Interest 4,598.20 1,515.00 0.00 1,200.00 1,200.00 1,200.00 0.00 2,587.00 0.00 361-400-00Interfund Loan Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 369-400-00Paper Mill Contributions 0.00 164,849.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 398-900-00Insurance Recoveries and Premi 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,966.85 1,722.65 4,598.20 Miscellaneous Receipts Totals: 0.00 166,364.00 1,200.00 1,200.00 1,200.00 0.00 R7 Non-Revenue Receipts 0.00 0.00 384-000-00Sale of Investments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 391-800-10PWTF Loan 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 50,000.00 50,000.00 397-340-00Transfers-In (Water) 50,000.00 0.00 0.00 50,000.00 50,000.00 50,000.00 0.00 50,000.00 50,000.00 50,000.00 Operating Transfers In Totals: 0.00 0.00 50,000.00 50,000.00 50,000.00 0.00 R9 Other Financing Sources 0.00 0.00 381-100-00PWTF loan proceeds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 33,426.71 33,426.71 381-200-00Interfund Loan Repayments 33,426.71 194,677.20 0.00 0.00 0.00 0.00 0.00 269,080.00 0.00 381-210-00Interfund Loan Pymnts-CommServ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 302,506.71 33,426.71 33,426.71 Other Financing Sources Totals: 0.00 194,677.20 0.00 0.00 0.00 0.00 358,473.56 85,149.36 88,024.91 361,041.20 REVENUES TOTALS: 0.00 51,200.00 51,200.00 51,200.00 0.00 Page 157GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 888 None CAPCapital Expenditure 0.00 0.00 594-340-63Other Improvements 5,000.00 0.00 0.00 5,000.00 5,000.00 5,000.00 0.00 0.00 0.00 5,000.00 Capital Expenditure Totals: 0.00 0.00 5,000.00 5,000.00 5,000.00 0.00 DBTDebt Service 161,250.49 0.00 581-100-00Interfund loan disbursements 0.00 500,000.00 0.00 0.00 110,000.00 110,000.00 0.00 0.00 52,631.58 582-340-78Long Term Debt principal 2012 52,632.00 70,175.44 0.00 52,621.58 52,621.58 52,621.58 0.00 0.00 2,368.42 582-340-83 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 592-340-83Long Term Debt Int 2012 PSTF 2,237.00 2,982.45 0.00 4,210.52 4,210.52 4,210.52 0.00 161,250.49 55,000.00 54,869.00 Debt Service Totals: 0.00 573,157.89 56,832.10 166,832.10 166,832.10 0.00 EXPExpenditure 0.00 0.00 514-230-41Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 500.04 20,819.00 534-100-91General Fund O/H Charges 33,372.00 33,372.00 0.00 2,751.00 2,751.00 2,751.00 0.00 0.00 0.00 588-800-00Prior year correction 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-320-91Engineering Interfund Serv 0.00 0.00 0.00 0.00 0.00 0.00 0.00 500.04 20,819.00 33,372.00 Expenditure Totals: 0.00 33,372.00 2,751.00 2,751.00 2,751.00 0.00 TRFOperating Transfer 0.00 0.00 597-000-02CIP trfr -out 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,477,279.71 22,520.28 597-340-00Water - CIP Transfer -out 250,000.00 232,000.00 0.00 270,000.00 270,000.00 270,000.00 0.00 1,477,279.71 22,520.28 250,000.00 Operating Transfer Totals: 0.00 232,000.00 270,000.00 270,000.00 270,000.00 0.00 1,639,030.24 98,339.28 343,241.00 838,529.89 EXPENDITURES TOTALS: 0.00 334,583.10 444,583.10 444,583.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 1,639,030.24 98,339.28 343,241.00 838,529.89 0.00 334,583.10 444,583.10 444,583.10 0.00 (1,639,030.24)(98,339.28)(343,241.00)(838,529.89)None Totals: 0.00 (334,583.10)(444,583.10)(444,583.10) 0.00 Page 158GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 358,473.56 85,149.36 88,024.91 361,041.20 0.00 51,200.00 51,200.00 51,200.00 0.00 FUND REVENUES 1,639,030.24 98,339.28 343,241.00 838,529.89 0.00 334,583.10 444,583.10 444,583.10 0.00 FUND EXPENSES (1,280,556.68)(13,189.92)(255,216.09)(477,488.69) 0.00 (283,383.10)(393,383.10)(393,383.10) 0.00 1956 Trans Line Totals: Page 159GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 419 1978 Water Revenue Bond R6 Miscellaneous Receipts 41.41 25.07 361-110-00Investment Interest 0.00 3.00 0.00 0.00 0.00 0.00 0.00 41.41 25.07 0.00 Miscellaneous Receipts Totals: 0.00 3.00 0.00 0.00 0.00 0.00 R8 Operating Transfers In 21,500.04 0.00 397-340-00Transfers-In (Water) 0.00 500.00 0.00 0.00 23,000.00 23,000.00 0.00 21,500.04 0.00 0.00 Operating Transfers In Totals: 0.00 500.00 0.00 23,000.00 23,000.00 0.00 21,541.45 25.07 0.00 503.00 REVENUES TOTALS: 0.00 0.00 23,000.00 23,000.00 0.00 Page 160GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 888 None EXPExpenditure 15,000.00 20,000.00 591-340-72Revenue Bond Principal 20,000.00 20,000.00 0.00 20,000.00 20,000.00 20,000.00 0.00 5,750.00 5,000.00 592-340-83Int on Long-Term External Debt 3,500.00 4,000.00 0.00 3,000.00 3,000.00 3,000.00 0.00 20,750.00 25,000.00 23,500.00 Expenditure Totals: 0.00 24,000.00 23,000.00 23,000.00 23,000.00 0.00 20,750.00 25,000.00 23,500.00 24,000.00 EXPENDITURES TOTALS: 0.00 23,000.00 23,000.00 23,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 20,750.00 25,000.00 23,500.00 24,000.00 0.00 23,000.00 23,000.00 23,000.00 0.00 (20,750.00)(25,000.00)(23,500.00)(24,000.00)None Totals: 0.00 (23,000.00)(23,000.00)(23,000.00) 0.00 Page 161GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 21,541.45 25.07 0.00 503.00 0.00 0.00 23,000.00 23,000.00 0.00 FUND REVENUES 20,750.00 25,000.00 23,500.00 24,000.00 0.00 23,000.00 23,000.00 23,000.00 0.00 FUND EXPENSES 791.45 (24,974.93)(23,500.00)(23,497.00) 0.00 (23,000.00) 0.00 0.00 0.00 1978 Water Revenue Bond Totals: Page 162GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 424 1992/98 W/S Rev Bond R6 Miscellaneous Receipts 0.00 0.00 361-110-00Investment Interest 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 TRFOperating Transfer 0.00 0.00 597-000-00Equity 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 Page 163GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 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 1992/98 W/S Rev Bond Totals: Page 164GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 426 1992 W/S Revenue Bond R6 Miscellaneous Receipts 8.47 0.00 361-110-00Investment Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8.47 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 0.00 397-000-00Equity Transfer-in 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-340-00Transfers- In (Water) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-350-00Transfers - 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 8.47 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 165GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 888 None EXPExpenditure 0.00 0.00 514-230-41Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 591-340-72Reserves 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 592-340-83Interest 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 TRFOperating Transfer 5,627.18 0.00 597-000-00Equity Trfr -out 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,627.18 0.00 0.00 Operating Transfer Totals: 0.00 0.00 0.00 0.00 0.00 0.00 5,627.18 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 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 0.00 None Totals: 0.00 0.00 0.00 0.00 0.00 Page 166GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 8.47 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES 5,627.18 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES (5,618.71) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1992 W/S Revenue Bond Totals: Page 167GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 430 Water Capital Debt Reserve R4 Charges for Services 0.00 456,581.47 343-400-00Surcharge Revenue 693,000.00 724,508.00 0.00 724,500.00 724,500.00 724,500.00 0.00 0.00 456,581.47 693,000.00 Charges for Services Totals: 0.00 724,508.00 724,500.00 724,500.00 724,500.00 0.00 R6 Miscellaneous Receipts 0.00 100.95 361-110-00Interest Income 200.00 698.00 0.00 200.00 200.00 200.00 0.00 0.00 100.95 200.00 Miscellaneous Receipts Totals: 0.00 698.00 200.00 200.00 200.00 0.00 0.00 456,682.42 693,200.00 725,206.00 REVENUES TOTALS: 0.00 724,700.00 724,700.00 724,700.00 0.00 Page 168GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 0.00 456,682.42 693,200.00 725,206.00 0.00 724,700.00 724,700.00 724,700.00 0.00 FUND REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES 0.00 456,682.42 693,200.00 725,206.00 0.00 724,700.00 724,700.00 724,700.00 0.00 Water Capital Debt Reserve Totals: Page 169GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 500 Equipment Rental R3 Intergovernmental 0.00 0.00 331-000-00Federal Grant - Police car sys 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 331-010-76USDA 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 1,064.29 712.13 361-110-00Investment Interest 765.10 752.00 0.00 800.00 800.00 800.00 0.00 0.00 0.00 361-400-00Interfund loan Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 663,126.96 447,080.04 365-200-00Equipment Repair Charges 447,196.00 447,196.00 0.00 447,196.00 447,196.00 483,240.00 0.00 3,820.46 5,504.39 369-100-00Miscellaneous Receipts 0.00 2,025.00 0.00 2,000.00 2,000.00 2,000.00 0.00 668,011.71 453,296.56 447,961.10 Miscellaneous Receipts Totals: 0.00 449,973.00 449,996.00 449,996.00 486,040.00 0.00 R8 Operating Transfers In 889.00 4,485.00 395-110-00Sale of Fixed Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 889.00 4,485.00 0.00 Operating Transfers In Totals: 0.00 0.00 0.00 0.00 0.00 0.00 R9 Other Financing Sources 0.00 0.00 381-200-00Interfund Loan Repayments 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 0.00 668,900.71 457,781.56 447,961.10 449,973.00 REVENUES TOTALS: 0.00 449,996.00 449,996.00 486,040.00 0.00 DBTDebt Service 0.00 0.00 581-100-00Interfund Loan Disbursements 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 0.00 0.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 170GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 600 Equipment Rental R6 Miscellaneous Receipts 50.00 0.00 369-400-00Restitution 0.00 0.00 0.00 0.00 0.00 0.00 0.00 50.00 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 0.00 397-000-00Operating Transfer In 0.00 50,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Operating Transfers In Totals: 0.00 50,000.00 0.00 0.00 0.00 0.00 50.00 0.00 0.00 50,000.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 CAPCapital Expenditure 373,566.95 3,770.07 594-480-64Machinery & Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 373,566.95 3,770.07 0.00 Capital Expenditure Totals: 0.00 0.00 0.00 0.00 0.00 0.00 EPRPayroll Expense 93,414.62 120,290.19 548-600-11Salaries & Wages 117,425.00 123,375.00 0.00 116,219.00 115,824.00 136,470.00 0.00 624.85 8.66 548-600-12Overtime 3,906.00 200.00 0.00 0.00 200.00 200.00 0.00 6,928.55 8,859.19 548-600-21Social Security 8,983.00 9,444.00 0.00 8,881.00 8,851.00 10,430.00 0.00 7,640.92 10,827.59 548-600-22Retirement 11,848.00 11,950.00 0.00 12,979.00 12,935.00 15,243.00 0.00 23,625.20 26,170.06 548-600-23Medical Insurance 28,918.00 27,750.00 0.00 29,281.00 29,147.00 39,169.00 0.00 1,807.86 2,001.34 548-600-24Industrial Insurance 3,198.00 2,455.00 0.00 5,074.00 5,074.00 6,624.00 0.00 565.00 520.40 548-600-26Uniforms 1,867.00 245.00 0.00 1,800.00 1,800.00 1,800.00 0.00 0.00 110.39 548-600-27Life/AD&D/LTD Benefits 80.00 35.00 0.00 10.00 10.00 33.00 0.00 0.00 47.23 548-600-28Misc Personnel Benefits 22.00 24.00 0.00 29.00 29.00 30.00 0.00 778.68 830.56 548-600-29Pension Benefits 830.00 831.00 0.00 830.00 830.00 1,090.00 0.00 135,385.68 169,665.61 177,077.00 Payroll Expense Totals: 0.00 176,309.00 175,103.00 174,700.00 211,089.00 0.00 EXPExpenditure 0.00 0.00 548-600-25Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,123.60 5,314.09 548-600-31Office & Operating Supplies 10,400.00 2,400.00 0.00 5,700.00 5,700.00 5,700.00 0.00 2,314.40 641.25 548-600-32Fuel Consumed 1,900.00 0.00 0.00 100,000.00 100,000.00 100,000.00 0.00 152,018.95 153,115.20 548-600-34Inventory 145,000.00 100,000.00 0.00 25,000.00 25,000.00 25,000.00 0.00 2,150.05 1,779.58 548-600-35Small Tools & Minor Equip 2,500.00 1,000.00 0.00 2,500.00 2,500.00 2,500.00 0.00 7,088.22 12,908.00 548-600-41Professional Services 12,000.00 3,600.00 0.00 1,100.00 1,100.00 1,100.00 0.00 1,379.79 1,867.88 548-600-42Communication 1,600.00 1,200.00 0.00 1,300.00 1,300.00 1,300.00 0.00 Page 171GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 98.60 370.54 548-600-43Travel 1,000.00 100.00 0.00 500.00 500.00 500.00 0.00 0.00 0.00 548-600-44Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 548-600-45Operating Rentals & Leases 0.00 125.00 0.00 0.00 0.00 0.00 0.00 4,546.98 0.00 548-600-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9,952.15 10,210.53 548-600-47Utility Services 10,000.00 10,000.00 0.00 10,500.00 10,500.00 10,500.00 0.00 11,432.34 41,233.39 548-600-48Repairs & Maintenance 30,000.00 16,000.00 0.00 51,500.00 51,500.00 51,500.00 0.00 10,198.79 8,400.74 548-600-49Miscellaneous 4,733.00 7,000.00 0.00 4,500.00 4,500.00 4,500.00 0.00 76,279.71 42,832.81 548-600-91Gen Fund O/H allocation 38,335.00 38,334.96 0.00 34,251.00 34,251.00 34,251.00 0.00 10,664.04 1,886.04 548-600-95Equipment Rental - IT Systems 1,886.00 1,886.00 0.00 1,886.00 1,886.00 1,886.00 0.00 32,827.32 0.00 548-601-91PW Admin Allocation 31,722.00 36,930.00 0.00 39,514.00 40,206.00 40,206.00 0.00 329,074.94 280,560.05 291,076.00 Expenditure Totals: 0.00 218,575.96 278,251.00 278,943.00 278,943.00 0.00 838,027.57 453,995.73 468,153.00 394,884.96 EXPENDITURES TOTALS: 0.00 453,354.00 453,643.00 490,032.00 0.00 50.00 0.00 0.00 50,000.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 838,027.57 453,995.73 468,153.00 394,884.96 0.00 453,354.00 453,643.00 490,032.00 0.00 (837,977.57)(453,995.73)(468,153.00)(344,884.96)Equipment Rental Totals: 0.00 (453,354.00)(453,643.00)(490,032.00) 0.00 Page 172GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 601 Information Services R3 Intergovernmental 0.00 0.00 365-200-30Interfund Rentals Computer Equ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 365-200-40Interfund Rentals Communicatio 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 365-200-60Interfund 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 0.00 0.00 348-950-00Chrges for Services-Internal 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (7.00) 0.00 349-280-00Interfund Rentals Comp Equip 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 349-280-01Interfund Rentals Communicatio 0.00 0.00 0.00 0.00 0.00 0.00 0.00 225,753.24 302,606.04 349-280-02Interfund Rentals - O&M 302,607.00 302,606.04 0.00 302,607.00 302,607.00 302,606.00 0.00 4,126.02 5,403.12 349-280-03Permit Software System Fee 5,000.00 5,000.00 0.00 18,700.00 18,700.00 18,700.00 0.00 0.00 0.00 349-280-04Interfund Capital Contribution 0.00 0.00 0.00 0.00 0.00 0.00 0.00 229,872.26 308,009.16 307,607.00 Charges for Services Totals: 0.00 307,606.04 321,307.00 321,307.00 321,306.00 0.00 R6 Miscellaneous Receipts 0.00 0.00 365-200-50Interfund Rentals Ops & Main 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 0.00 229,872.26 308,009.16 307,607.00 307,606.04 REVENUES TOTALS: 0.00 321,307.00 321,307.00 321,306.00 0.00 CAPCapital Expenditure 0.00 0.00 594-181-64Copiers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 90,177.75 60,795.47 594-182-64Computers 45,000.00 45,000.00 0.00 144,000.00 144,000.00 144,000.00 0.00 13,898.97 12,263.48 594-183-64Communications Equipment 10,000.00 7,000.00 0.00 4,000.00 4,000.00 4,000.00 0.00 31.50 0.00 594-184-64GIS Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-187-64Computers -Council Agenda 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-188-64Software llicenses -Council Ag 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-189-64Capital Exp- Software Permit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 104,108.22 73,058.95 55,000.00 Capital Expenditure Totals: 0.00 52,000.00 148,000.00 148,000.00 148,000.00 0.00 EPRPayroll Expense 87,678.72 134,108.62 518-880-11Salaries & Wages 138,729.00 141,978.00 0.00 149,106.00 148,528.00 148,528.00 0.00 4,596.15 3,211.90 518-880-12Overtime 1,000.00 3,000.00 0.00 0.00 3,000.00 3,000.00 0.00 7,021.45 10,373.04 518-880-21Social Security 10,613.00 10,946.00 0.00 11,262.00 11,218.00 11,218.00 0.00 Page 173GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 7,659.54 12,647.18 518-880-22Retirement 14,019.00 14,616.00 0.00 16,458.00 16,394.00 16,394.00 0.00 20,171.53 31,046.90 518-880-23Medical Insurance 31,899.00 32,828.00 0.00 34,527.00 34,527.00 34,527.00 0.00 283.65 396.93 518-880-24Industrial Insurance 1,058.00 445.00 0.00 910.00 910.00 910.00 0.00 0.00 0.00 518-880-27Life/AD&D/LTD Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-880-28Misc Personal Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 663.77 1,038.24 518-880-29Pension Benefits 1,038.00 1,038.00 0.00 1,038.00 1,038.00 1,038.00 0.00 128,074.81 192,822.81 198,356.00 Payroll Expense Totals: 0.00 204,851.00 213,301.00 215,615.00 215,615.00 0.00 EXPExpenditure 26,473.70 13,960.19 518-100-91Gen Fund O/H Charges 16,962.00 16,962.00 0.00 23,949.00 23,949.00 23,949.00 0.00 2,098.68 0.00 518-140-91Interfund Services-Personnel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,644.33 1,439.10 518-880-31Office & Operating Supplies 2,000.00 200.00 0.00 2,000.00 2,000.00 2,000.00 0.00 0.00 0.00 518-880-34Inventory 0.00 0.00 0.00 0.00 0.00 0.00 0.00 149.28 121.33 518-880-35Small Tools & Minor Equip 500.00 0.00 0.00 500.00 500.00 500.00 0.00 0.00 0.00 518-880-41Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12,516.10 17,689.47 518-880-42Communication 22,000.00 22,000.00 0.00 22,770.00 22,770.00 22,770.00 0.00 1,425.00 0.00 518-880-43Travel 4,000.00 1,500.00 0.00 4,000.00 4,000.00 4,000.00 0.00 0.00 0.00 518-880-45Operating Rentals & Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-880-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 518-880-47Utility Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,008.46 1,376.95 518-880-48Repairs & Maintenance 2,000.00 10.00 0.00 7,000.00 7,000.00 7,000.00 0.00 872.00 58.60 518-880-49MIscellaneous 1,500.00 0.00 0.00 1,500.00 1,500.00 1,500.00 0.00 319.79 0.00 518-881-48Repairs & Maint- Council Agend 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 589-000-00Other Non Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12,520.29 22,864.69 594-185-64Software Licenses 18,000.00 18,000.00 0.00 15,000.00 15,000.00 15,000.00 0.00 0.00 0.00 594-186-64Computers - Admin, Public 0.00 0.00 0.00 0.00 0.00 0.00 0.00 59,027.63 57,510.33 66,962.00 Expenditure Totals: 0.00 58,672.00 76,719.00 76,719.00 76,719.00 0.00 291,210.66 323,392.09 320,318.00 315,523.00 EXPENDITURES TOTALS: 0.00 438,020.00 440,334.00 440,334.00 0.00 Page 174GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 229,872.26 308,009.16 307,607.00 307,606.04 0.00 321,307.00 321,307.00 321,306.00 0.00 DEPT REVENUES DEPT EXPENSES 291,210.66 323,392.09 320,318.00 315,523.00 0.00 438,020.00 440,334.00 440,334.00 0.00 (61,338.40)(15,382.93)(12,711.00)(7,916.96)Information Services Totals: 0.00 (116,713.00)(119,027.00)(119,028.00) 0.00 Page 175GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 898,822.97 765,790.72 755,568.10 807,579.04 0.00 771,303.00 771,303.00 807,346.00 0.00 FUND REVENUES 1,129,238.23 777,387.82 788,471.00 710,407.96 0.00 891,374.00 893,977.00 930,366.00 0.00 FUND EXPENSES (230,415.26)(11,597.10)(32,902.90) 97,171.08 0.00 (120,071.00)(122,674.00)(123,020.00) 0.00 Equipment Rental Totals: Page 176GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 555 Engineering Services R6 Miscellaneous Receipts 0.00 0.00 361-110-00Investment interest 0.00 39.49 0.00 50.00 50.00 50.00 0.00 0.00 0.00 0.00 Miscellaneous Receipts Totals: 0.00 39.49 50.00 50.00 50.00 0.00 0.00 0.00 0.00 39.49 REVENUES TOTALS: 0.00 50.00 50.00 50.00 0.00 TRFOperating Transfer 0.00 0.00 597-000-00Operating 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 Page 177GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 402 Engineering R4 Charges for Services 79,882.08 140,559.80 343-800-00External Engineering Services 70,000.00 125,000.00 0.00 30,000.00 50,000.00 50,000.00 0.00 453,288.42 585,271.97 348-950-00Engineer Serv - Internal 900,000.00 898,700.00 0.00 700,600.00 1,000,000.00 1,000,000.00 0.00 533,170.50 725,831.77 970,000.00 Charges for Services Totals: 0.00 1,023,700.00 730,600.00 1,050,000.00 1,050,000.00 0.00 R6 Miscellaneous Receipts 2,065.84 16.68 369-900-00Miscellaneous 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,065.84 16.68 0.00 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 535,236.34 725,848.45 970,000.00 1,023,700.00 REVENUES TOTALS: 0.00 730,600.00 1,050,000.00 1,050,000.00 0.00 CAPCapital Expenditure 0.00 0.00 594-320-64Furniture, Machinery & Equip 1,000.00 1,500.00 0.00 27,000.00 27,000.00 27,000.00 0.00 0.00 0.00 1,000.00 Capital Expenditure Totals: 0.00 1,500.00 27,000.00 27,000.00 27,000.00 0.00 EPRPayroll Expense 313,744.74 424,254.79 532-200-11Salaries & Wages 450,190.00 497,106.00 0.00 589,417.00 589,417.00 589,417.00 0.00 229.42 2,335.17 532-200-12Overtime 5,000.00 5,000.00 0.00 0.00 0.00 0.00 0.00 23,480.37 31,127.24 532-200-21Social Security 34,440.00 38,515.00 0.00 45,021.00 45,021.00 45,021.00 0.00 25,909.58 39,283.28 532-200-22Retirement 45,413.00 51,500.00 0.00 65,795.00 65,795.00 65,795.00 0.00 80,994.97 101,202.66 532-200-23Medical Insurance 112,485.00 117,000.00 0.00 142,121.00 136,234.00 136,234.00 0.00 4,269.78 5,398.37 532-200-24Industrial Insurance 9,676.00 6,880.00 0.00 23,344.00 23,344.00 23,344.00 0.00 3,520.00 0.00 532-200-25Unemployment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 955.44 1,215.24 532-200-27Life/LTD/AD&D 1,385.00 447.00 0.00 611.00 611.00 611.00 0.00 300.00 463.50 532-200-28Misc Employee Benefits 471.00 590.00 0.00 1,090.00 1,090.00 1,090.00 0.00 1,422.02 2,009.03 532-200-29Pension Benefits 2,007.00 2,255.00 0.00 2,224.00 2,224.00 2,224.00 0.00 454,826.32 607,289.28 661,067.00 Payroll Expense Totals: 0.00 719,293.00 869,623.00 863,736.00 863,736.00 0.00 EXPExpenditure 0.00 71,011.00 532-100-91General Fund O/H 54,493.00 54,492.96 0.00 65,615.00 65,615.00 65,615.00 0.00 5,808.96 0.00 532-110-91Interfudn Services- Personnel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11,655.87 12,538.49 532-200-31Office & Operating Supplies 14,000.00 24,000.00 0.00 4,000.00 4,000.00 4,000.00 0.00 0.00 91.05 532-200-35Small Tools 1,000.00 1,000.00 0.00 1,500.00 1,500.00 1,500.00 0.00 350.00 0.00 532-200-41Professional Services 155,000.00 0.00 0.00 30,000.00 30,000.00 30,000.00 0.00 5,836.41 7,330.00 532-200-42Communications 10,000.00 9,000.00 0.00 12,000.00 12,000.00 12,000.00 0.00 Page 178GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 877.06 997.75 532-200-43Travel 3,000.00 750.00 0.00 8,000.00 8,000.00 8,000.00 0.00 61.63 0.00 532-200-44Advertising 600.00 0.00 0.00 600.00 600.00 600.00 0.00 0.00 0.00 532-200-45Operating Rentals & Leases 0.00 235.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 532-200-46Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 532-200-48Repairs & Maint 1,000.00 0.00 0.00 11,000.00 11,000.00 11,000.00 0.00 996.19 2,533.62 532-200-49Miscellaneous 5,855.00 5,000.00 0.00 5,000.00 5,000.00 5,000.00 0.00 10,710.00 5,730.00 532-200-95Equipment Rental 5,730.00 5,730.00 0.00 5,730.00 5,730.00 5,730.00 0.00 11,000.04 5,678.04 532-201-95Equipment Rental - IT Systems 5,678.00 5,678.04 0.00 5,678.00 5,678.00 5,678.00 0.00 0.00 0.00 589-000-00Other Non Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-320-91Engineering Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 47,296.16 105,909.95 256,356.00 Expenditure Totals: 0.00 105,886.00 149,123.00 149,123.00 149,123.00 0.00 502,122.48 713,199.23 918,423.00 826,679.00 EXPENDITURES TOTALS: 0.00 1,045,746.00 1,039,859.00 1,039,859.00 0.00 535,236.34 725,848.45 970,000.00 1,023,700.00 0.00 730,600.00 1,050,000.00 1,050,000.00 0.00 DEPT REVENUES DEPT EXPENSES 502,122.48 713,199.23 918,423.00 826,679.00 0.00 1,045,746.00 1,039,859.00 1,039,859.00 0.00 33,113.86 12,649.22 51,577.00 197,021.00 Engineering Totals: 0.00 (315,146.00) 10,141.00 10,141.00 0.00 Page 179GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 535,236.34 725,848.45 970,000.00 1,023,739.49 0.00 730,650.00 1,050,050.00 1,050,050.00 0.00 FUND REVENUES 502,122.48 713,199.23 918,423.00 826,679.00 0.00 1,045,746.00 1,039,859.00 1,039,859.00 0.00 FUND EXPENSES 33,113.86 12,649.22 51,577.00 197,060.49 0.00 (315,096.00) 10,191.00 10,191.00 0.00 Engineering Services Totals: Page 180GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 595 Unemployment Self-Insurance R6 Miscellaneous Receipts 0.00 0.00 361-110-00Investment Interest 0.00 25.00 0.00 50.00 50.00 50.00 0.00 15,000.00 17,528.00 366-500-00Gen Fund contribution 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,696.00 366-500-12Library Fund contributions 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 366-500-14PW Engineering Contributions 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,676.85 366-500-19Comm Serv Fund contribution 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 366-500-41Water/Swr Fund contribution 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15,000.00 26,900.85 0.00 Miscellaneous Receipts Totals: 0.00 25.00 50.00 50.00 50.00 0.00 15,000.00 26,900.85 0.00 25.00 REVENUES TOTALS: 0.00 50.00 50.00 50.00 0.00 EXPExpenditure 0.00 16,900.85 518-000-25Unemployment 0.00 500.00 0.00 0.00 0.00 0.00 0.00 0.00 16,900.85 0.00 Expenditure Totals: 0.00 500.00 0.00 0.00 0.00 0.00 0.00 16,900.85 0.00 500.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 181GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 15,000.00 26,900.85 0.00 25.00 0.00 50.00 50.00 50.00 0.00 FUND REVENUES 0.00 16,900.85 0.00 500.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES 15,000.00 10,000.00 0.00 (475.00) 0.00 50.00 50.00 50.00 0.00 Unemployment Self-Insurance Totals: Page 182GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 601 Refundable Deposits R6 Miscellaneous Receipts 0.00 0.00 361-110-00Investment Interest 0.00 75.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Miscellaneous Receipts Totals: 0.00 75.00 0.00 0.00 0.00 0.00 R7 Non-Revenue Receipts 0.00 20,000.00 386-000-00Refundable Deposits 0.00 4,900.00 0.00 0.00 0.00 0.00 0.00 0.00 66,463.51 388-800-00Prior Year Correction 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,816.00 0.00 389-000-00Refundable Deposits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,816.00 86,463.51 0.00 Non-Revenue Receipts Totals: 0.00 4,900.00 0.00 0.00 0.00 0.00 6,816.00 86,463.51 0.00 4,975.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 EXPExpenditure 0.00 0.00 586-000-00Refundable Deposits 0.00 5,550.00 0.00 0.00 0.00 0.00 0.00 2,814.00 0.00 589-000-00Refundable Deposits 0.00 4,900.00 0.00 0.00 0.00 0.00 0.00 2,814.00 0.00 0.00 Expenditure Totals: 0.00 10,450.00 0.00 0.00 0.00 0.00 2,814.00 0.00 0.00 10,450.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 183GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 6,816.00 86,463.51 0.00 4,975.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES 2,814.00 0.00 0.00 10,450.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES 4,002.00 86,463.51 0.00 (5,475.00) 0.00 0.00 0.00 0.00 0.00 Refundable Deposits Totals: Page 184GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 610 Firemen's Pension R1 Taxes 33,935.48 34,713.02 311-100-00Property Tax 35,020.00 35,020.00 0.00 35,020.00 39,020.00 39,245.00 0.00 33,935.48 34,713.02 35,020.00 Taxes Totals: 0.00 35,020.00 35,020.00 39,020.00 39,245.00 0.00 R3 Intergovernmental 0.00 0.00 336-060-91Fire 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 420.83 222.85 361-110-00Investment Interest 1,268.79 180.00 0.00 225.00 225.00 0.00 0.00 420.83 222.85 1,268.79 Miscellaneous Receipts Totals: 0.00 180.00 225.00 225.00 0.00 0.00 34,356.31 34,935.87 36,288.79 35,200.00 REVENUES TOTALS: 0.00 35,245.00 39,245.00 39,245.00 0.00 Page 185GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 700 Firemen's Pension & Relief EPRPayroll Expense 21,943.55 19,474.41 517-210-11Salaries & Wages 19,380.00 16,430.00 0.00 41,500.00 16,500.00 16,500.00 0.00 0.00 0.00 517-210-28Project Management 0.00 0.00 0.00 0.00 0.00 0.00 0.00 21,943.55 19,474.41 19,380.00 Payroll Expense Totals: 0.00 16,430.00 41,500.00 16,500.00 16,500.00 0.00 EXPExpenditure 737.16 0.00 514-220-41Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,663.63 3,741.00 514-220-91General Fund O/H Charges 2,964.00 2,964.00 0.00 2,932.00 2,932.00 2,932.00 0.00 3,357.84 0.00 514-230-91Interfund Serv-Personnel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 517-210-23Medical Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 517-211-23Medical - Reimbursements 0.00 0.00 0.00 0.00 0.00 0.00 0.00 42,977.61 26,246.42 517-280-29Annuity Benefit Payments 44,398.00 18,000.00 0.00 29,000.00 18,000.00 18,000.00 0.00 49,736.24 29,987.42 47,362.00 Expenditure Totals: 0.00 20,964.00 31,932.00 20,932.00 20,932.00 0.00 71,679.79 49,461.83 66,742.00 37,394.00 EXPENDITURES TOTALS: 0.00 73,432.00 37,432.00 37,432.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 71,679.79 49,461.83 66,742.00 37,394.00 0.00 73,432.00 37,432.00 37,432.00 0.00 (71,679.79)(49,461.83)(66,742.00)(37,394.00)Firemen's Pension & Relief Totals: 0.00 (73,432.00)(37,432.00)(37,432.00) 0.00 Page 186GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 710 EXPExpenditure 0.00 0.00 517-210-11Salaries & 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 187GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 34,356.31 34,935.87 36,288.79 35,200.00 0.00 35,245.00 39,245.00 39,245.00 0.00 FUND REVENUES 71,679.79 49,461.83 66,742.00 37,394.00 0.00 73,432.00 37,432.00 37,432.00 0.00 FUND EXPENSES (37,323.48)(14,525.96)(30,453.21)(2,194.00) 0.00 (38,187.00) 1,813.00 1,813.00 0.00 Firemen's Pension Totals: Page 188GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 613 Court-Agency R6 Miscellaneous Receipts 0.00 0.00 361-110-00Investment Interest 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 0.00 386-000-08Miscellaneous 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 TRFOperating Transfer 0.00 0.00 597-000-00Operating 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 Page 189GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 043 Pass Through Funds R7 Non-Revenue Receipts 771.50 945.00 386-000-00State Building Code Fee 0.00 1,011.00 0.00 0.00 0.00 0.00 0.00 1,929.48 9,079.58 386-000-03Leaseholders Tax 0.00 5,781.00 0.00 0.00 0.00 0.00 0.00 12,052.76 14,895.46 386-000-04State Miscellaneous Revenue 0.00 12,864.00 0.00 0.00 0.00 0.00 0.00 6,985.74 10,375.67 386-000-05Crime Victim Program (1.2%) 0.00 7,503.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 386-000-06Pass Thru Grant - PT Marine Sc 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,447.06 1,818.39 386-000-07Biosolids Sales Tax 0.00 2,151.00 0.00 0.00 0.00 0.00 0.00 80.91 87.25 386-000-08Miscellaneous Sales Tax 0.00 15,419.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 386-000-13Collection Fees 0.00 973.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 386-000-14Pool Fees - Sales Tax 0.00 7,141.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 386-100-00AmbulanceCollected FD1 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 386-300-00Ambulance Collected FD3 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,741.16 2,248.62 386-400-00County Library Fines 0.00 2,531.00 0.00 0.00 0.00 0.00 0.00 1,070.58 2,304.95 386-500-01Friends of PT Library pass-thr 0.00 1,529.00 0.00 0.00 0.00 0.00 0.00 98.00 0.00 386-500-02Library Foundation pass-thru 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11.00 31.00 386-500-11Library Fines-PT School Dist 0.00 151.00 0.00 0.00 0.00 0.00 0.00 3,416.23 5,026.18 386-830-07Auto Theft Prevention 0.00 3,566.00 0.00 0.00 0.00 0.00 0.00 670.20 981.64 386-830-32Trauma Brain Injury 0.00 700.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 386-870-02Jus Stble Accnt 0.00 0.00 0.00 0.00 0.00 0.00 0.00 662.69 619.01 386-890-09State Patrol Hwy Acct 0.00 517.00 0.00 0.00 0.00 0.00 0.00 185.25 173.19 386-890-14Highway Safety Accnt 0.00 144.00 0.00 0.00 0.00 0.00 0.00 116.69 109.10 386-890-15Death Toxic Lab 0.00 91.00 0.00 0.00 0.00 0.00 0.00 23,422.31 29,639.78 386-910-00State Shared Court Costs 0.00 24,705.00 0.00 0.00 0.00 0.00 0.00 0.00 (153.11)386-931-00Court Current Exp 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 386-950-00Unclaimed Restitution 0.00 0.00 0.00 0.00 0.00 0.00 0.00 244.69 522.34 386-960-03St Remittances-Crim Lab 0.00 128.00 0.00 0.00 0.00 0.00 0.00 1,763.44 2,689.62 386-960-04Criminal Lab-Breath 0.00 1,888.00 0.00 0.00 0.00 0.00 0.00 514.56 966.05 386-990-04School Zone Safety 0.00 550.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 389-000-01Retainage Clearing 0.00 136,760.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397-000-00Residual Equity Transfers- In 0.00 806.00 0.00 0.00 0.00 0.00 0.00 58,184.25 82,359.72 0.00 Non-Revenue Receipts Totals: 0.00 226,909.00 0.00 0.00 0.00 0.00 Page 190GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 58,184.25 82,359.72 0.00 226,909.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 EXPExpenditure 0.00 0.00 586-000-01Agency Type Disb (FD #1 &#3) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9,808.66 2,788.86 586-000-02Agency Type Disbursement 0.00 975.00 0.00 0.00 0.00 0.00 0.00 15,707.53 17,545.05 586-000-03Intergovernmental Prof Service 0.00 16,192.00 0.00 0.00 0.00 0.00 0.00 42,907.60 59,055.32 586-000-04Intergovernmental Prof Service 0.00 51,671.00 0.00 0.00 0.00 0.00 0.00 1,241.10 1,210.86 586-000-05Intergovernmental Prof Service 0.00 985.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 586-000-06Pass Thru Grant - PT Marine Sc 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,107.37 1,854.83 586-000-07Biosolids Sales Tax 0.00 1,900.00 0.00 0.00 0.00 0.00 0.00 80.02 86.64 586-000-08Miscellaneous Sales Tax 0.00 15,416.00 0.00 0.00 0.00 0.00 0.00 1,619.41 2,449.12 586-000-09Pass Thru Fines JCL 0.00 2,386.00 0.00 0.00 0.00 0.00 0.00 1,028.63 2,415.95 586-000-10Friends of PT Library pass-thr 0.00 1,529.00 0.00 0.00 0.00 0.00 0.00 11.00 0.00 586-000-11Library Fine-PT School Dist 0.00 192.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 586-000-12Library Foundation pass-thru 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 586-000-13Collection Fees 0.00 627.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 586-000-14Pool Fees - Sales Tax 0.00 6,885.83 0.00 0.00 0.00 0.00 0.00 0.00 0.00 589-000-01Retainage Clearing 0.00 15,000.00 0.00 0.00 0.00 0.00 0.00 74,511.32 87,406.63 0.00 Expenditure Totals: 0.00 113,758.83 0.00 0.00 0.00 0.00 74,511.32 87,406.63 0.00 113,758.83 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 58,184.25 82,359.72 0.00 226,909.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES DEPT EXPENSES 74,511.32 87,406.63 0.00 113,758.83 0.00 0.00 0.00 0.00 0.00 (16,327.07)(5,046.91) 0.00 113,150.17 Pass Through Funds Totals: 0.00 0.00 0.00 0.00 0.00 Page 191GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 58,184.25 82,359.72 0.00 226,909.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES 74,511.32 87,406.63 0.00 113,758.83 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES (16,327.07)(5,046.91) 0.00 113,150.17 0.00 0.00 0.00 0.00 0.00 Court-Agency Totals: Page 192GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 615 INACTIVE FUND A1 Current Assets 0.00 0.00 151-100-00Investments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Current Assets Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ASSETS TOTALS: 0.00 0.00 0.00 0.00 0.00 FB Fund Balance 0.00 0.00 288-000-00Fund Balance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Fund Balance Totals: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND BALANCES TOTALS: 0.00 0.00 0.00 0.00 0.00 R6 Miscellaneous Receipts 0.00 0.00 389-000-00Non Revenue 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 Page 193GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 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 INACTIVE FUND Totals: Page 194GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 621 Memorial R6 Miscellaneous Receipts 3.01 1.85 361-110-00Investment Interest 3.07 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9,550.00 367-000-00Contributions & Donations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367-000-01Corra donations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367-000-02Dream City Playgrounds Donatio 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.01 9,551.85 3.07 Miscellaneous Receipts Totals: 0.00 0.00 0.00 0.00 0.00 0.00 3.01 9,551.85 3.07 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 CAPCapital Expenditure 0.00 0.00 594-260-64Capital Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594-760-64Capital 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 EXPExpenditure 0.00 0.00 597-000-01Operating 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 TRFOperating Transfer 0.00 0.00 597-000-00Operating Transfer Out 0.00 9,500.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Operating Transfer Totals: 0.00 9,500.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9,500.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 195GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 3.01 9,551.85 3.07 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES 0.00 0.00 0.00 9,500.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES 3.01 9,551.85 3.07 (9,500.00) 0.00 0.00 0.00 0.00 0.00 Memorial Totals: Page 196GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 623 Golf Course Fund R6 Miscellaneous Receipts 0.00 0.00 361-110-00Investment Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15,027.30 10,546.39 362-500-00Facilities Rental - Long Term 17,000.00 14,000.00 0.00 16,000.00 16,000.00 16,000.00 0.00 0.00 0.00 367-000-00Contributions & Donations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15,027.30 10,546.39 17,000.00 Miscellaneous Receipts Totals: 0.00 14,000.00 16,000.00 16,000.00 16,000.00 0.00 R9 Other Financing Sources 0.00 0.00 381-100-00Interfund 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 15,027.30 10,546.39 17,000.00 14,000.00 REVENUES TOTALS: 0.00 16,000.00 16,000.00 16,000.00 0.00 CAPCapital Expenditure 0.00 0.00 594-260-64Capital 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 EXPExpenditure 0.00 0.00 576-680-31Office & Operating Supplies 0.00 1,000.00 0.00 0.00 0.00 0.00 0.00 5,140.59 8,264.12 576-680-48Repairs & Maintenance 12,790.00 1,500.00 0.00 11,000.00 11,000.00 11,000.00 0.00 1,661.08 4,732.00 594-260-91General Fund O/H Charges 4,210.00 4,210.00 0.00 3,272.00 3,272.00 3,272.00 0.00 6,801.67 12,996.12 17,000.00 Expenditure Totals: 0.00 6,710.00 14,272.00 14,272.00 14,272.00 0.00 TRFOperating Transfer 0.00 0.00 597-000-00Operating Transfer Out 0.00 0.00 0.00 0.00 0.00 0.00 0.00 18,187.58 0.00 597-000-01Transfers-Out Golf Course CIP 0.00 0.00 0.00 0.00 0.00 0.00 0.00 18,187.58 0.00 0.00 Operating Transfer Totals: 0.00 0.00 0.00 0.00 0.00 0.00 24,989.25 12,996.12 17,000.00 6,710.00 EXPENDITURES TOTALS: 0.00 14,272.00 14,272.00 14,272.00 0.00 Page 197GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Revised Adopted 2016 2016 2016 2016 15,027.30 10,546.39 17,000.00 14,000.00 0.00 16,000.00 16,000.00 16,000.00 0.00 FUND REVENUES 24,989.25 12,996.12 17,000.00 6,710.00 0.00 14,272.00 14,272.00 14,272.00 0.00 FUND EXPENSES (9,961.95)(2,449.73) 0.00 7,290.00 0.00 1,728.00 1,728.00 1,728.00 0.00 Golf Course Fund Totals: Page 198GL-Budget Analysis (12/1/2015 - 9:49 AM) 2013 2014 2015 2015 Account Description FTEActualActualAdoptedEstimated Requested Proposed Approved Adopted 2016 2016 2016 2016 27,913,127.92 25,593,524.24 47,997,476.57 43,768,681.39 0.00 47,329,562.00 49,603,672.00 49,791,886.00 0.00 REPORT REVENUES REPORT EXPENSES 28,874,317.54 23,912,584.72 48,356,154.12 40,962,788.31 0.00 62,151,750.61 51,361,083.61 51,428,195.61 0.00 REPORT TOTALS:(961,189.62) 1,680,939.52 (358,677.55) 2,805,893.08 0.00 (14,822,188.61)(1,757,411.61)(1,636,309.61) 0.00 Page 199GL-Budget Analysis (12/10/2015 - 9:40 AM) 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. The total proposed property tax levy for the City General 2015 property tax levy for 2016 taxes is $3,878,959, or approximately $2.92 per $1,000 AV. This levy includes the levy lid lift for the Port Townsend Library authorized by the voters in 2008 as well as the Fire/EMS lid lift approved by the voters in 2011. The Library lid lift provides funds to pay for operating expenses for the Carnegie Library and Pink House. The Fire/EMS lid lift provides funds for fire and emergency rescue services and the receipts from this levy are remitted to Jefferson County Fire District No. 1 (East Jefferson Fire Rescue). 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 mentioned above. A 3.1% increase is proposed for the EMS levy for 2016. The total proposed tax levy for EMS levy lid lift for 2016 is $670,124. In February 2015, the voters of the City of Port Townsend approved a ballot measure to authorize the City to issue up to $3,600,000 in bonds for the Mountain View Commons energy retrofit and other building improvements. The bond will be partially paid with an additional property tax levy for a period not to exceed 15 years. The annual debt payments are approximately $300,000 a year. The City Council intends to use special purpose sales tax revenue to fund 50% of the payment and to levy an additional amount equivalent to the remainder of the bond payment. Based on the 2015 property assessed values, the levy amount is approximately $0.11 per $1,000 of assessed values. This amount is subject to change, dependent on the change in property values in an annual basis. The initial bond payment for 2015 and 2016 is for interest only in the amount of $170,364. For the first assessment, the City agreed to only levy approximately $0.05 per $1,000 of assessed value. The total proposed tax levy for Mountain View Commons for 2016 is $67,012. The City of Port Townsend records property tax amounts when collected (cash basis accounting recognition system). The following chart reflects the proposed property tax levies and budget allocations by fund. In some cases, the total amount is slightly higher than the proposed levy amounts listed above to allow for 2015 new construction additions that may be identified and valued by the County Assessor before the end of the year.   Page 1 of 3 Assessed Valuation (000's)1,463,343 1,468,539 1,469,136 1,219,761 1,299,381 1,340,263 Levy Rate - General1.390771.405211.425291.738971.669401.65587 Levy Rate - Library Lid Lift0.645630.653710.664000.809080.774210.76044 Levy Rate - Fire Lid Lift -0.431170.437080.534290.512060.50238 City of PT Total General Levy2.036402.490092.526373.082342.955672.91869 Levy Rate - EMS 0.500000.500000.500000.500000.500000.50000 Excess Levy Rate - Mountain View- - - - - 0.05093 201120122013201420152016 General 581,741 675,681 682,899 740,000 750,000 770,329 Contingency 21,000 21,000 39,689 4,000 4,000 - Community Services 400,000 400,000 399,242 408,000 412,000 412,000 General Covernment Debt Service 150,000 101,000 99,823 102,000 102,000 102,000 Firemen's Pension 34,000 34,000 34,000 35,000 35,000 39,245 Housing Trust Fund - 10,000 6,235 10,000 10,000 10,000 Library Fund 944,778 960,000 967,644 989,000 1,006,000 1,019,185 EMS Levy 740,000 740,000 673,319 610,000 655,000 675,000 Fire/EMS General Levy848,039 1,463,319 1,474,972 1,511,598 1,542,721 1,559,047 Mountain View Levy - - - - - 67,012 Total 3,719,558 4,405,000 4,377,823 4,409,598 4,516,721 4,653,818 Note: Budget Allocations are intentially slightly different than the Property Tax Levy amounts in the Ordinance. The County Assessor provides guidance on budgeting higher than the levy to account for new construction. CITY OF PORT TOWNSEND PROPERTY TAX LEVY ASSESSED VALUE & LEVY RATES - BY TAX YEAR BUDGET ALLOCATIONS 2014 for 2015 taxes 2015 for 2016 taxes 2013 for 2014 taxes 2012 for 2013 taxes 2011 for 2012 taxes 2010 for 2011 taxes Page 2 of 3 General, $770,329 Library, $1,019,185 Fire / EMS, $2,234,047 Housing Trust, $10,000 Comm Svs, $412,000.00 Debt Svs, $169,012 Fireman's Pension, $39,245 Proposed Budget 2016 Property Tax Distribution $4,653,818 Page 3 of 3 250 Madison Street Port Townsend, WA 98368 (360) 379-5047 FAX: (360) 385-4290 2015 City Council Pos. Name Phone Email Exp. 1 Michelle Sandoval 981-6562 msandoval@cityofpt.us 12/31/17 2 Catharine Robinson 379-0630 crobinson@cityofpt.us 12/31/17 3 Deborah Stinson 379-0847 dstinson@cityofpt.us 12/31/15 4 Robert Gray 385-2087 rgray@cityofpt.us 12/31/15 5 Pamela Adams 774-2145 padams@cityofpt.us 12/31/17 6 David King 301-2255 dking@cityofpt.us 12/31/15 7 Kris Nelson 385-1904 knelson@cityofpt.us 12/31/15 COUNCIL COMMITTEE ASSIGNMENTS September 22, 2015 COUNCIL STANDING COMMITTEES Finance and Budget (4th Wed. 4pm CH #3) -------------------------------------------------- MS, DK, KN Community Development and Land Use (1st Thurs. 3pm CH #3) ------------------------ PA, MS, KN General Services and Special Projects (3rd Tues. 4pm CH #3) -------------------------- MS, CR, BG Information & Technology (1st Wed. 3pm, CH#3) --------------------------------------------- PA, DS, DK Succession Planning --------------------------------------------------------------------------------- KN, CR, BG CITY BODIES WITH COUNCIL REPRESENTATIVES Alternative Electric Management Committee -------------------------------------------------- DS (PA alt.) Lodging Tax Advisory Committee (LTAC) ----------------------------------------------------------------- MS PEG Access Coordinating Committee ---------------------------------------------------------------------- BG OUTSIDE BODIES WITH COUNCIL REPRESENTATIVES Economic Development North Olympic Development Council (NODC) ------------------------------------------------- DS (KN alt.) Health Jefferson County Board of Health --------------------------------------------------------------------------- KN Jefferson County Developmental Disabilities Advisory Board ---------------------------------------- BG Jefferson County Substance Abuse Advisory Board ---------------------------------------------------- CR Jefferson County Mental Health and Substance Abuse Sales Tax Committee ------------------- CR Jefferson County Clean Water District Advisory Council ----------------------------------------------- DK Infrastructure Public Infrastructure Board ------------------------------------------------------------------------------------ MS East Jefferson Watershed Council --------------------------------------------------------------- DS (DK alt.) Law and Justice Jefferson County Law & Justice Council -------------------------------------------------------- DK (KN alt.) Jefferson County/Port Townsend Regional Emergency Planning Committee -------------------- DS Transportation Jefferson Transit Authority Board ---------------------------------------------------------------------- CR, BG Peninsula Regional Transportation Planning Organization Executive Board----------- CR (BG Alt) Other Climate Action Committee ------------------------------------------------------------------------------------- DS Fort Worden Advisory Committee ---------------------------------------------------------------------------- PA Jefferson County/City of Port Townsend LEOFF I Retirement/Disability Board ------------------ DS Jefferson Higher Education Committee -------------------------------------------------------------------- MS East Jefferson Fire Rescue Joint Oversight Board ------------------------------------------- CR, DK, DS OlyCAP Board of Directors ------------------------------------------------------------------------------------ BG Joint Growth Management Steering Committee----------------------------------------------- MS, DK, DS JeffCom Administrative Board -------------------------------------------------------------------------------- DS Port Townsend Main Street HUD Loan Committee ------------------------------------------------------- PA Pos.Name & Experience Exp.Pos.Name Exp. 1 Rosemary Sikes 5/1/16 1 Don Schussler 5/1/17 2 Jim Todd 5/1/17 2 Cate Comerford5/1/17 3 Ed Robeau, Vice Chair 5/1/17 3 James Manier 5/1/17 4 Jason Cecil (Certified Arborist)5/1/16 4 Charles Paul, Chair5/1/18 5 VACANT (Professional Experience)5 Richard Berg 5/1/18 6 Brenda McMillan 5/1/18 6 Marsha Moratti5/1/16 7 Deborah Jahnke, Chair 5/1/18 7 Brent Davis 5/1/16 Pos.Name & Role Exp.Pos.Name Exp. 1 Michelle Sandoval (Elected Official)5/1/18 1 Stanley Rubin, Chair5/1/17 2 Sherri Hanke (At Large Position)5/1/17 2 VACANT 3 Will O'Donnell (At Large Position)5/1/16 3 Kris Morris 5/1/17 4 Robert Birman (Recipient)5/1/16 4 Owen Rowe 5/1/18 5 Barb Trailer (Recipient)5/1/18 5 Dominica Lord-wood, Treasurer5/1/16 6 Janette Force (Recipient)5/1/16 6 Lisa Wentworth5/1/16 7 Denise Winter (Recipient)5/1/16 7 Abbie Greene 5/1/18 8 Cindy Hill Finnie (Collector)5/1/16 8 Dan Groussman5/1/16 9 Dave Robison (Collector)5/1/17 9 VACANT 10 Todd Gubler (Collector)5/1/18 11 Nathan Barnett (Collector)5/1/18 12 Executive Director of Main Street (Nonvoting)5/1/18 13 Teresa Verraes (Nonvoting)5/1/17 Pos.Name Exp. 14 William Roney (Nonvoting)5/1/17 1 Ellen Frick 5/1/16 2 Sarah Fairbank5/1/18 3 Sarah McNulty 5/1/18 4 Mysti Willmon 5/1/17 Pos.Name Exp.5 VACANT 1 Sally Chapin 5/1/17 6 Ian Keith 5/1/16 2 Mike Kaill 5/1/17 7 Ann Healy-Raymond5/1/16 3 Jolly Wahlstrom, Vice Chair 5/1/18 4 Hendrik Taatgen 5/1/18 5 Scott Walker, Chair 5/1/18 6 Lys Burden 5/1/16 Pos.Name Exp. 7 Pat Teal 5/1/16 1 VACANT 12/31/16 8 Richard Dandridge 5/1/16 2 Monica MickHager, Chair12/31/17 9 Mark Henthorn 5/1/17 3 Rick Jahnke 12/31/18 4 Kirit Bhansali12/31/17 5 Nan Evans 12/31/15 6 Dwight Nicholson12/31/16 7 Douglas Frick12/31/16 PARKS, RECREATION & TREE ADVISORY BOARD (5-7) Meets 4:30pm 4th Tuesday at City Hall City of Port Townsend Citizen Advisory Boards, Commissions and Committees November 5, 2015 PLANNING COMMISSION (7) Meets 6:30pm 2nd & 4th Thursday at City Hall HISTORIC PRESERVATION COMMITTEE (5-7) Meets 3:00pm 1st Tuesday at City Hall ARTS COMMISSION (9 max.) Meets 3:00pm 1st Wednesday at City Hall LIBRARY ADVISORY BOARD (5-7) Meets 3:30pm 4th Monday at the Pink House LODGING TAX ADVISORY COMMITTEE (11 voting) Meets 3:00pm quarterly 2nd Tuesday at City Hall NON-MOTORIZED TRANSPORTATION ADV. BOARD (9) Meets 4:30pm 1st Thursday at City Hall Pos.Name Exp. 1 Gail Ryan 12/31/16 2 Jewel Atwell12/31/16 3 Ronald Kosec12/31/17 Pos.Name Exp. 1 Bill James 10/24/16 2 Jeff Jackson10/24/16 3 Norm Tonina10/24/16 4 Bill Brown 10/24/16 5 Gee Heckscher10/24/17 6 Jane Kilburn10/24/17 7 Lela Hilton 10/24/17 Exp.8 Cindy Hill Finnie10/24/18 8/11/16 9 Kate Dean 10/24/18 8/11/17 10 Herb Cook 10/24/18 8/11/15 11 Harold Andersen10/24/17 8/11/17 8/11/15 8/11/15 8/11/17 8/11/15 8/11/17 8/11/16 8/11/16 8/11/17 8/11/16 8/11/16 8/11/15 VACANT, Student Stanley Willard, Citizen at Large Cindy Jayne (Chair), Citizen at Large Barney Burke, Jefferson PUD #1 VACANT, Education VACANT, Local 20/20 Laura Tucker, JeffCo Public Health-Green Business VACANT, Faith-based Brian Goldstein (Vice Chair), Resource Conservation Kevin Scott, Port Townsend Mill Eric Toews (alt. Larry Crockett), Industry-Port Scott Walker (alt. Samantha Thomas), Non-Motorized Kathleen Kler, Board of County Commissioners Tammi Rubert, Jefferson Transit PEG ACCESS COORDINATING COMMITTEE (8) Meets 3:30pm 2nd Tuesday at the Gael Stuart Building Deborah Stinson, City Council Name VACANT, Video Professional Brian Moratti, Citizen Representative VACANT Producers Group Representative (Optional) VACANT Education Group Representative (Optional) CLIMATE ACTION COMMITTEE (15) Meets quarterly on 4th Wednesday Meets at Fort Worden Commons B FORT WORDEN PDA (9-11) Name Joanna Sanders, City Clerk Melody Eisler, Library Director Robert Gray, City Council VACANT, School District Superintendent Steve Haveron, School District Representative Mark Welch, School District Video Instructor (Chair) VACANT, Student Representative CIVIL SERVICE COMMISSION (3) Meets 3:00pm 1st Wednesday at City Hall