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HomeMy WebLinkAbout2011 Final Budget City of Port Townsend Final Budget 2011 Table of Contents City of Port Townsend Final Budget 2011 Page City Manager Budget Message.........................................................................................................................i City Officials...................................................................................................................................................1 Citizen Advisory Boards, Commissions, and Committees..............................................................................2 Comprehensive Budget – All Funds Chart......................................................................................................4 Estimated Beginning Fund Balances ..............................................................................................................5 Overview.........................................................................................................................................................6 Budget Policies................................................................................................................................................8 General Fund ................................................................................................................................................14 General Fund Revenues and Expenditures .............................................................................................15-18 General Fund Departmental Budgets General Fund Summary..............................................................................................................................19 Legislative – City Council..........................................................................................................................20 City Manager..............................................................................................................................................22 City Attorney..............................................................................................................................................25 City Clerk...................................................................................................................................................28 Development Services Department ...........................................................................................................31 Planning Department..................................................................................................................................34 Finance Department....................................................................................................................................35 Police Department......................................................................................................................................38 Facilities Maintenance................................................................................................................................41 Non-Departmental......................................................................................................................................43 PEG Access TV Studio ............................................................................................................................45 Grants Management ..................................................................................................................................47 Fund Equity Transactions...........................................................................................................................49 Special Revenue Funds Drug Enforcement Fund.......................................................................................................................51, 56 Contingency Fund................................................................................................................................51, 55 Community Development Block Grant Fund.......................................................................................51, 69 Lodging Tax Fund................................................................................................................................51, 65 System Development Charge Fund......................................................................................................52, 70 Community Services Fund (Service Providers, Parks, Recreation and Pool Departments).................53, 66 Street Fund...........................................................................................................................................54, 57 Fire and EMS Fund..............................................................................................................................53, 71 Library Fund.........................................................................................................................................53, 61 Public Works Administration and Engineering Fund...........................................................................53, 72 Debt Service Funds General Government Debt Service.............................................................................................................76 Utility Debt Service....................................................................................................................................78 Legal Statutory Debt Margin......................................................................................................................80 Capital Project Funds Capital Improvement Fund...................................................................................................................83, 85 Utility Construction Fund...........................................................................................................................86 Enterprise Funds & Trust Funds Water/Sewer Utility Fund...........................................................................................................................87 Stormwater Utility Fund.............................................................................................................................95 Transmission Line Replacement Fund.......................................................................................................97 Equipment Rental Fund..............................................................................................................................99 Firemen’s Pension and Relief Fund..........................................................................................................101 Memorial Fund.........................................................................................................................................103 Table of Contents City of Port Townsend Final Budget 2011 Golf Course Fund........................................................................................................................................105 NW Maritime Center Fund..........................................................................................................................107 Appendices Budget Summary - Revenues, Expenditures and Fund Balances 2006-2011............................................110 City Property Tax Levy Rate History..........................................................................................................116 Property Tax Levy Rate by District ............................................................................................................117 Personnel Services.......................................................................................................................................118 Authorized Staffing Table FTE (Full Time Equivalences) Table................................................................120 Budget Ordinance No. 3049........................................................................................................................122 Property Tax Levy Ordinance No. 3045......................................................................................................125 Glossary.......................................................................................................................................................127 i i i i i City Officials COUNCILMEMBERS Position #1 Michelle Sandoval Term expiring December 2013 Position #2 Catharine Robinson Term expiring December 2013 Position #3 Laurie Medlicott Term expiring December 2011 Position #4 George Randels Term expiring December 2011 Position #5 Mark Welch Term expiring December 2013 Position #6 David King Term expiring December 2011 Position # 7 Kris Nelson Term expiring December 2013 CITY MANAGER David Timmons DEPARTMENT DIRECTORS Public Works Director Kenneth Clow Development Services Director Rick Sepler Finance Director Michael Legarsky Police Chief Conner Daily Library Direector Theresa Percy City Attorney John Watts City Clerk Pamela Kolacy City of Port TownsendFinal Budget 20111 Citizen Advisory Boards, Commissions, Task Forces, Committees and Subcommittees (November 1, 2010) PARKS, RECREATION & TREE ADVISORY BOARD (5-7 members) DESIGN REVIEW ADVISORY COMMITTEE (5) CIVIL SERVICE COMMISSION (3) Rosemary Sikes VACANT Ronald V. Kosec VACANT Gary Kennedy (Vice-Chair) Gail A. Ryan Forest Shomer Amy Dahlberg Jewell Atwell Matthew Berberich Ian Keith Daniel Collins Guy Hupy (Chair) Barbara Smith VACANT PLANNING COMMISSION (7 members) HISTORIC PRESERVATION COMMITTEE (5-7) ARTS COMMISSION (up to 9) Steve Emery Gee Heckscher Stanley Rubin (Chair) Julian Ray (Chair) Michael Colbert Linda Davis Okazaki Sarah Bowman James Manier Kristine Morris Monica Mick-Hager Charles Paul, Chair Anne Kearson Gee Heckscher Richard Berg Tom Scharf VACANT Marsha Moratti Rosalind Russell Jerauld Fry Rosalind Russell Nancy Rody VACANT VACANT NON-MOTORIZED TRANSPORTATION ADVISORY BOARD (9) PEG ACCESS COORDINATING COMMITTEE (8) LODGING TAX ADVISORY COMMITTEE (11 voting members) Chauncey Tudhope-Locklear John Watts George Randels(elected official) Owen Fairbank David King Sherri Hanke (at large) Bly Windstorm Mark Welch Will O'Donnell (at large) John Bodger Julian Ray John MacElwee(recipient) Scott Walker (Chair) Theresa Percy VACANT (recipient) Lys Burden VACANT Sue McIntire (recipient) Pat Teal Pam Roberts Steve Shively (recipient)) Lowell Jons Brian Moratti Cindy Hill Finnie(collector) Pete Sexton VACANT (Producers Rep) Dave Robison (collector) VACANT (recipient) John Eissinger (collector) VACANT, Chamber of Commerce (ex- officio) Mark Cole,Main St. (ex-officio) LIBRARY ADVISORY BOARD (5-7) Bill Maxwell Weston Eng Caitlin Harrison Eileen Price Fran Post Benjamin Dow Ken Dane City of Port TownsendFinal Budget 20112 ALTERNATIVE ELECTRIC MANAGEMENT COMMITTEE HOUSING ACTION PLAN NETWORK COMMITTEE CLIMATE ACTION COMMITTEE George Randels David Rymph Kees Kolff, Chair Mark Welch Katherine Baril (Alt. Shelby Smith) Richard Dandridge Larry Crockett VACANT Denise Pranger BOCC appointment Sandy Hershelman Barney Burke Kees Kolff Craig Wier Larry Crockett Andrew Reding resigned 7/30/10 Susan Miller Scott Walker Crispin Hollinshead Kees Kolff VACANT Jeff Randall Cheryl Bozarth Stanley Willard Communications/Fiberoptics appointment Phil Johnson Tim Behrenfeld VACANT, Alternate Jerry Spieckerman George Randels Pete Rabb Bill Wise VACANT Mark Welch Tribes appointment Steve Emery Jim Fritz Judy Surber (staff) deforest Walker John Austin Barney Burke, Energy Mgmt. appointment Joe Breskin Mike Pollak Business/Local Economy Appt. Peter VonChristierson (Alt. Melinda Szatlocky) Annie Young Ayla Taylor, Alternate Building Community Appointment Jamie Maciejewski Judy Surber (staff) City of Port TownsendFinal Budget 20113 Comprehensive Budget-All FundsGeneral Fund, $5,683,069 General Fund Transfer - Debt Service, $171,000 General Fund Transfer - Interfund Loan Repayments, $- General Fund Transfer - Community Services, $989,000 Public Works Admin & Engineering Fund, $1,074,410 Library Fund, $986,720 Community Services Fund, $1,667,154 Fire & EMS Services Fund, $1,571,138 Street Fund, $731,320 Lodging Tax Fund, $370,333 Community Development Block Grant Fund, $50,000 Water Sewer Fund, $5,527,811 Stormwater Fund, $672,504 Equipment Rental Fund, $824,824 Firemen's Pension Fund, $90,161 Capital Improvement Fund, $4,487,652 System Development Charges Fund, $148,500 Transmission Line Replacement Fund, $138,000 G.O. Debt Service Fund, $1,003,293 78 Water Sewer Revenue Bond Fund, $22,250 92 Water Sewer Revenue Bond Red. Fund, $461,460 Utility Construction Fund, $1,380,500 Golf Course Fund, $19,800 Memorial Fund, $3,000 Other, $6,843,069 City of Port Townsend Final Budget 2011 4 City of Port Townsend Estimated Beginning Fund Balance Budget Overview 2011 1/01/20111/01/2012 Estimated20112011Beginning FundEstimatedEstimatedFund FundsBalanceRevenuesAppropriationBalance Operating Funds General Fund323,839$ 6,897,981$ 6,843,069$ 378,751$ Public Works Admin & Engineering Fund84,254 1,034,731 1,074,410 44,575 Library Fund50,431 999,265 986,720 62,976 Community Services Fund20,228 1,647,355 1,667,154 428 Fire & EMS Services Fund(0) 1,696,138 1,571,138 125,000 Local Improvement District #135 - - 35 Local Improvement District #220 - - 20 Drug Enforcement39,797 2 - 39,799 Contingency Fund101,809 21,407 - 123,217 Street Fund1,475 748,777 731,320 18,932 Lodging Tax Fund28,367 350,057 370,333 8,091 Community Development Block Grant Fund63,431 10,317 50,000 23,748 Water Sewer Fund1,543,859 4,417,861 5,527,811 433,909 Stormwater Fund223,231 527,224 672,504 77,952 Equipment Rental Fund1,016,528 1,116,240 824,824 1,307,944 Firemen's Pension Fund281,529 39,644 90,161 231,011 Operating Fund Subtotals3,778,834$ 19,506,999$ 20,409,444$ 2,876,389$ Capital, Debt, & Trust Funds Capital Improvement Fund1,871,645 4,643,730 4,487,652 2,027,723 System Development Charges Fund521,989 178,660 148,500 552,149 Transmission Line Replacement Fund3,654,681 60,964 138,000 3,577,645 G.O. Debt Service Fund62,591 1,046,174 1,003,293 105,473 78 Water Sewer Revenue Bond Fund48,176 22,443 22,250 48,369 92/98 Water Sewer Revenue Bond Res. Fund470,925 1,884 400,000 72,809 92 Water Sewer Revenue Bond Red. Fund65,244 400,261 461,460 4,045 Utility Construction Fund3,164 1,380,513 1,380,500 3,177 NW Maritime Center Agency Fund2 0 - 2 Golf Course Fund12,559 20,038 19,800 12,796 Memorial Fund4,520 18 3,000 1,538 Capital, Debt, & Trust Fund Subtotals6,715,496$ 7,754,684$ 8,064,455$ 6,405,725$ Grand Totals10,494,330$ 27,261,683$28,473,899$ 9,282,114$ City of Port TownsendFinal Budget 20115 Budget Overview The City of Port Townsend provides what are considered general governmental services authorized by state law, including public safety, streets, parks and recreation, planning and zoning, permits and inspections, general administration, water, sewer and storm services, garbage and library services. OVERVIEW Budgeting is an essential element of the financial planning, control, and evaluation processes of government. The planning process involves determining the types and levels of services to be provided and allocating available resources among various departments, programs or functions. Financial control and evaluation procedures typically focus upon assuring that fixed expenditure limitations (appropriations) are not exceeded, and on comparing estimated and actual revenues and expenditures. The budget authorizes and provides control of financial operations during the fiscal year. Upon adoption, the expenditure estimates, as modified by the Council, are enacted into law through the passage of an appropriations ordinance. The appropriations constitute maximum expenditure authorizations during the fiscal year, and cannot be exceeded until subsequently amended by the Council. Expenditures are monitored through the accounting system to assure budgetary compliance. The City of Port Townsend's accounting and budgeting systems are organized and operated on a fund basis as required by state law. A fund is defined as a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources. The funds are segregated for the purpose of carrying on specific activities or attaining certain objectives. Funds are budgeted on a cash basis in accordance with the Revised Code of Washington (RCW) 36.33. While typically thought of as a financial activity done to satisfy state law, budgeting is a process of planning. Fiscal planning involves all elements of government and should be considered one of the most important functions for city officials. The process of budgeting will not only allocate fiscal resources to meet needs and provide services, but will set a direction for the future. The elements of good planning include identifying community needs, city resources, the capability to meet community needs, and a plan to match such resources to the needs. The planning for this document starts with the Council retreat in early spring. At that retreat Council discusses many issues including program priorities and capital project prioritization and timing. The City Manager's budget is presented to the full Council during several work sessions in October and November. Two public hearings are then scheduled for November with a final public hearing and adoption date in early December. Related to this process is the City's Capital Facilities Plan as required by the Growth Management Act (GMA). This plan has significant requirements in the area of facilities planning and capital improvement financing. The GMA is to ensure that those public facilities and services necessary to support City of Port TownsendFinal Budget 20116 Budget Overview development shall be adequate to serve the development at the time the development is available for occupancy and use, without decreasing current levels of service below locally established minimum standards. The Capital Facilities Plan (CFP) is segregated into major categories: General Governmental, Transportation, Water, Sewer, Storm and Surface Water and Parks and Recreation. The City adopted a Capital Facilities Plan as part of the Comprehensive Plan. Subsequent Council policy decisions and amendments to the Comprehensive Plan require periodic review and amendments to the Capital Facilities Plan. This budget document is developed in a manner to study and review the direction of the City of Port Townsend. This document outlines the manner in which financial resources will be managed during the fiscal year. The course the city is taking can be changed through the allocation of financial resources. The major groups who participate in the budget process are the City Manager, City Council, department directors, city committees and commissions, city staff, and interested Port Townsend citizens. A budget document is read by a diverse group of persons. The budget must describe clearly and completely the nature and scope of policies, plans and programs for the year. It must communicate this information at different levels and for different purposes. One of the most important functions of the budget document is to describe future implications and relationships of policies, plans and programs to members of the public. The budget document is an opportunity for the public to acquire background information necessary to provide meaningful comment and feedback to members of the City Council and City staff during the year. The City of Port Townsend's budget process is designed to provide essential structure for the financial planning, control, and evaluation process of government, presenting a forecast of expected resources and the purposeful distribution of those revenues. Once adopted, the budget is a formal expression of public policy on the City's objectives and priorities and on how resources will be provided to meet those objectives. State law establishes the budget process and time limits. The calendar for the City of Port Townsend's budget can be found at the end of this document in the addendum section. The financial aspects of the budget are monitored in regular monthly reports issued by the Finance Department comparing actual expenditures and revenues with the budget. The budget can be changed (amended) at any time after it is adopted by the City Council passing another ordinance in an open public meeting. Normally, the budget is reviewed during the year to identify any adjustments. In the City of Port Townsend, policy begins with general direction provided by the City Council. The City budget process serves the function of creating a framework to implement the policies set forth by that body to administer the City organization and deliver the various services to the community. City of Port TownsendFinal Budget 20117 Budget Overview Under the general guidance of the City Manager, department directors have primary responsibility for formulating budget proposals in line with Council priorities. Budget policy begins with an understanding of the needs and issues important to the community that the government serves. General goals and priorities are identified in order to apply the available financial resources of the City for specific funding proposals. Previous budgets are considered in this process, thereby providing continuity with previous programming. The Finance Department is responsible for coordinating all aspects of the budget process on behalf of the City Manager, analyzing department budget information, preparing budget revenue estimates, assembling the budget document and providing overview financial monitoring and reporting once the budget is adopted. The Finance Department assists in identifying budget problems, formulating solutions and alternatives, and implementing corrective action approved by the City Manager. The City uses a line-item budget development approach and uses that level of detail as a backbone to the actual budget document. However, the budget is formally adopted at the fund level. This budget seeks to achieve these four interrelated functions: A Policy Tool The City's budget process is conducted in a manner that allows City's officials an opportunity to comprehensively review the direction of the City and to redirect its activities by means of the allocation of financial resources. On this basis, the budget sets policy for the following year. This budget also facilitates the evaluation of City programs by providing a means to measurably examine the financial activities of the City departments over time. An Operations Guide This budget provides financial control by setting forth both legislative and administrative guidance to city employees regarding the character and scope of their activities. This direction is set forth in both summary and detail form in the various products of the budget process. A Financial Plan The budget outlines the manner in which the financial resources of the City will be managed during the budget period. This allocation of resources is based on understanding both the current year's needs and a long-term view of the development of the City's programs. The budget takes into account unforeseen contingencies and provides for the need for periodic adjustments. As a Communication Medium This budget provides management information as a comprehensive tabulation of information regarding both the character and scope of City activity. No budget can be effective unless it communicates. Since this budget has a diverse audience, it seeks to communicate at several levels and for several purposes. It seeks to communicate clear policy at a usable level of detail to City employees, to communicate significant policy issues and options in a form that can be acted on by officials, and to communicate the plans of the City to its constituents in a manner which affords them an opportunity City of Port TownsendFinal Budget 20118 Budget Overview to provide meaningful comments to the elected officials. BUDGET SUMMARY While the budget planning and adoption process is discussed above, there are many issues that are important to discuss in order to understand the dynamics of this document. For financial and accounting purposes, municipal operations are divided into two broad categories: general governmental and proprietary. Budgets are established for all funds. There are 27 budgeted funds in the City of Port Townsend and they are classified within seven basic fund groups, as described below. The first is the General Fund which provides basic City services such as city administration, legislative, legal, personnel services, risk management, financial services, public safety, street maintenance, planning, building, zoning, facilities, and associated support functions. The resources to support these activities are primarily taxes and user fees. Special Revenue funds account for the proceeds of specific revenue sources other than special assessments, expendable trusts or major capital projects. These revenues finance particular activities or functions as required by law or administrative regulations. Debt Service funds accumulate resources and account for the payment of principal and interest for the City's general obligation long-term debt and special assessment debt. The City pledges its full faith and credit for payment of these obligations. • Resources for redemption of Council-approved (limited) issues are usually from the general property tax levy. • Resources for payment of special assessment debt are from assessments levied against benefited properties. • Resources for redemption of revenue bonds are from the sales of the goods and services. The debt service funds are the General Obligation Debt Service Funds, and the Water/Sewer Revenue Bond Funds. Capital Project funds account for the acquisition or development of major capital facilities, except those projects financed by the enterprise funds. Sources of revenue for these funds can include bond proceeds, federal/state grants, general property taxes, interest earnings, and transfers from other funds. Enterprise funds are established for government activities that are financed and operate in a manner similar to private business. The user primarily finances costs of providing services to the general public. There are two types of enterprise funds. They are the Water/Sewer Fund and Storm and Surface Water Fund. Internal Service funds account for the financing of goods and services provided by one department or agency to other departments or agencies in the City. The City's internal service fund is the Equipment Rental and Reserve Fund. Fiduciary funds include Pension Trust, Expendable Trust, and Agency Funds, which are used to account for assets held by the City in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and/or other funds. The City has five of these funds, which are: • Firemen's Pension and Relief City of Port TownsendFinal Budget 20119 Budget Overview • Transmission Line Replacement • Treasurer’s Agency • Deferred Compensation-Kemper • Deferred Compensation-ICMA • Memorial • Golf Course • Northwest Maritime Center GENERAL FUND REVENUES The City's General Fund receives the greatest amount of its operating revenues from a variety of taxes. State law limits those taxes. Property Tax Property taxes are collected on 100 percent of assessed valuation (A.V.) as determined by the Jefferson County Assessor's Office in accordance with state law. Typically, the maximum that the City can levy is 101 percent of the highest of the three (3) most recent years' levies, plus the impact of new construction at the previous year’s levy rate, plus miscellaneous adjustments. In 2008, voters approved a property tax levy lid lift for the Port Townsend library. The library lid lift is $0.75 per $1,000 of assessed valuation. This lift increases Port Townsend’s maximum levy amount from the current $1.54 to $2.31 per $1,000 of assessed valuation. The city council voted to phase in the new levy amount over a three year period to minimize the impact on tax payers. The new $0.75 levy is restricted to library purposes only, and must be deposited directly into the library fund. The new construction assessed value amount for 2011 is estimated at $10,500,000. State statutes do not allow the city to levy more than $3.60 per $1,000 of assessed valuation. The City of Port Townsend is well below the statutory limit, and it is estimated at $2.04 per $1,000 of assessed valuation for 2011. In November 2001, the voters of the state approved Initiative 747, which sets limits for annual increases in property taxes to 1% without a vote of the people. This Initiative was found unconstitutional by the state supreme court in 2007, but the legislature enacted this requirement with House Bill 2416. In November of 1997, the voters of the state approved Referendum 47, which sets limits in three areas for property tax: 1) The State tax levy increases now annually limited to the lesser of the I.P.D. inflation factor or 1%; 2) The 1997 temporary tax reduction was made permanent; and 3) A new limit factor for the local jurisdictions on property tax. Property Tax Levy Rate by District Tax District 2010 2009 2008 2007 2006 2005 County $1.32172 $1.31566 $1.29898 $1.52245 $1.57006 $1.72625 County Futures $0.03727 $0.03820 $0.04054 $0.04752 $0.04900 $0.05388 Port $0.15836 $0.16101 $0.17304 $0.21000 $0.22038 $0.22822 PUD $0.07029 $0.07275 $0.08929 $0.10498 $0.10826 $0.09880 City General $1.88200 $1.94000 $1.56180 $1.40629 $1.39798 $1.97334 State $1.94470 $1.94151 $2.04050 $2.35345 $2.55206 $2.76464 Local Schools $1.85841 $1.99620 $2.31895 $2.06897 $2.24764 $3.11351 City EMS $0.27963 $0.31637 $0.31785 $0.31659 $0.31544 $0.44585 Hospital $0.23001 $0.24410 $0.26360 $0.34282 $0.36373 $0.41705 Totals $7.78239 $8.02580 $8.10455 $8.36641 $8.81417 $10.81370 City Regular Levy Rate Assessed Property Per Valuation Tax $1,000 1997 $490,190,800 $1,091,268 $2.22621 1998 $566,060,010 $1,184,232 $2.09206 1999 $571,156,455 $1,275,369 $2.23967 2000 $581,462,160 $1,304,964 $2.24428 2001 $598,546,125 $1,333,740 $2.22830 2002 $714,495,450 $1,365,808 $1.91157 2003 $730,161,880 $1,407,511 $1.92767 City of Port TownsendFinal Budget 201110 Budget Overview 2004 $753,279,600 $1,465,001 $1.94483 2005 $775,296,585 $1,529,923 $1.97334 2006 $1,156,702,595 $1,617,047 $1.39798 2007 $1,193,600,895 $1,678,549 $1.40629 2008 $1,221,864,640 $1,908,308 $1.56180 2009 $1,239,858,735 $2,405,326 $1.94000 2010 $1,455,136,315 $2,738,566 $1.88200 2011* $1,462,612,265 $2,984,631 $2.04062 *=estimated The City remains highly dependent on property tax revenues, as other revenue sources are not increasing sufficiently to meet the basic needs in providing necessary services. In 2010, Port Townsend voters approved an emergency medical services levy lid lift to $0.50 per thousand dollars of assessed valuation. These taxes are remitted directly to the East Jefferson Fire Rescue as part of an Interlocal agreement. City EMS Levy Rate Assessed Property Per Valuation Tax $1,000 1997 $490,190,800 $122,548 $0.25000 1998 $566,060,010 $132,209 $0.23356 1999 $571,156,455 $139,862 $0.24609 2000 $581,462,160 $290,731 $0.50000 2001 $598,546,125 $299,273 $0.50000 2002 $714,495,450 $309,462 $0.43312 2003 $730,161,880 $318,307 $0.43594 2004 $753,279,600 $330,999 $0.43941 2005 $775,296,585 $342,666 $0.44585 2006 $1,156,702,595 $364,870 $0.31544 2007 $1,193,600,895 $377,882 $0.31659 2008 $1,221,864,640 $388,370 $0.31785 2009 $1,239,858,735 $392,253 $0.31637 2010 $1,455,136,315 $406,899 $0.27963 2011* $1,462,612,265 $740,000 $0.50000 *=estimated Retail Sales & Use Tax Retail Sales and Use Tax consists of two city portions. The first portion is a local tax of one-half of one percent less fifteen percent paid to the county. The second portion includes an "optional" one-half of one percent, less the fifteen percent county share. This provides a combined city portion of 0.0085 from each dollar of local sales. This was authorized by the State Legislature in 1982 and further authorized by the city and provided for in Port Townsend's Municipal Code Title 3, Chapter 3.12. The sales tax was adopted in 1935 as an integral part of the Washington State Revenue Act. The state's portion of the sales tax history is: Year Rate 1935 2.00% 1941 3.00% 1955 3.30% 1959 4.00% 1965 4.20% 1967 4.50% 1976 4.60% 1979 4.50% 1981 5.50% 1982 5.40% 1983 6.50% There has been no adjustment to the state's portion since 1983. City Sales Tax Collections Year Amount 1997 $1,052,047 1998 $1,079,409 1999 $1,146,378 2000 $1,122,584 2001 $1,347,379 2002 $1,364,042 2003 $1,440,383 2004 $1,555,448 2005 $1,701,688 2006 $1,693,267 2007 $1,658,833 2008 $1,662,809 2009 $1,669,716 2010* $1,717,000 2011* $1,717,000 * = estimated In November of 2010, voters of Jefferson County approved Jefferson County Proposition No. 1 for a new special purpose sales tax of 3/10 of 1% for public safety. City of Port TownsendFinal Budget 201111 Budget Overview This new tax is effective on April 1, 2011. It is estimated this tax will generate approximately $425,000 for the city annually, and for the first seven months of 2011 is prorated at $250,000. The Port Townsend City Council has designated these new taxes to be allocated 50% to East Jefferson Fire Rescue and 50% to Jefferson County for parks facilities. This is a short term arrangement which will be reviewed in future budget hearings. Business and Occupation (B&O) Tax The business and occupation tax was imposed in 1968 with the adoption of Port Townsend Municipal Code Title 5, Chapter 5.04. This tax applies to the gross income of businesses at the rate of 0.002. This tax is due and payable in quarterly installments: March, June, September and December. B&O Tax Collections Year Amount 1995 $257,569 1996 $262,360 1997 $269,241 1998 $287,864 1999 $298,308 2000 $299,379 2001 $353,538 2002 $347,203 2003 $378,963 2004 $414,029 2005 $536,150 2006 $622,305 2007 $646,752 2008 $657,097 2009 $662,000 2010* $655,000 2011* $655,000 * = estimated State Shared Revenues State shared revenues are derived from gasoline taxes, liquor receipts (profits and excise taxes) and motor vehicle fuel excise taxes. These taxes are collected by the State of Washington and shared with local governments based on population. The Office of Financial Management determines the population figures used for the distribution of state-shared revenues. Port Townsend's 2011 estimated population is 8,945. Port Townsend should be prepared for lower per capita distributions of state-shared revenues in the future. Liquor Receipts Profits and Taxes Cities and towns are responsible for the policing of liquor establishments located within their limits but are precluded from taxing them because of the state liquor monopoly. The law provides that a share of the state-collected profits and taxes be returned to cities and towns to help defray the cost of policing liquor establishments. Liquor Board profits consist of the difference between revenue from state liquor stores, taxes on wine and beer, license fees, penalties and forfeitures and board expenditures. Except for monies from administrative fees and those attributable to Class H licenses, the profits are divided among the state, counties, cities, and towns. Cities and towns receive a 40 percent share. An additional amount is distributed to border area cities and towns. Cities and towns also receive 28 percent of the liquor excise tax receipts. To be eligible to receive liquor taxes and profits, a city or town must devote at least 2 percent of its distribution to support an approved alcoholism or drug addiction program. Utility Tax The City imposes a utility tax on telecommunications, electricity, and natural City of Port TownsendFinal Budget 201112 Budget Overview gas at the rate of 6 percent. The City also imposes a utility tax on city provided utilities. Beginning in April 2007, the utility tax rate on city provided utilities is 20% for water, sewer, storm and garbage utilities. Leasehold Excise Tax Most leases of publicly-owned real and personal property in the state are subject to a leasehold excise tax in lieu of a property tax. The State Legislature in 1976 established a 12 percent tax to be levied on the contract rent. In 1987, the State Legislature increased the rate to a total of 12.84 percent. Cities and counties may collectively levy up to 6 percent of the 12.84 percent. The maximum rate for cities is 4 percent and, if a city levies this amount, the county can levy only 2 percent on leaseholds in the incorporated areas. If a city chooses not to levy its maximum, the county captures the difference to the 6 percent lid. The City of Port Townsend imposes the leasehold excise tax at the rate of 4 percent. Doing so does not affect the rate that leaseholders must pay; it simply determines who receives the money. Traffic and Parking Fines Although the State Supreme Court establishes the schedule of fines for traffic infractions in the Washington Model Traffic Ordinance RCW Chapter 46.90, cities and towns share in the revenue for infractions committed within their boundaries. After the fines are collected, 35 percent is sent to the state. The remainder is deposited in the General Fund to pay for law enforcement services. Licenses, Permits & Fees The City collects license fees, building permit fees and miscellaneous user fees. Building Permit Fee Collections Year Amount 1996 $167,000 1997 $185,248 1998 $171,528 1999 $281,794 2000 $248,541 2001 $264,687 2002 $308,034 2003 $361,809 2004 $461,887 2005 $423,722 2006 $319,738 2007 $279,457 2008 $212,716 2009 $200,058 2010* $226,000 2011* $226,000 * = estimated City of Port TownsendFinal Budget 201113 City of Port Townsend Fund Summary General Fund BudgetBudgetBudgetActual YearYearIncreaseYear 20112010<Decrease>2009 Revenues By Source Taxes4,764,792$ 4,546,340$ 218,453$ 5,375,107$ Licenses & Permits275,000276,360(1,360) 274,051 Intergovernmental141,832184,428(42,597) 211,060 Charges for Services1,582,4271,970,055(387,628) 1,328,983 Fines & Forfeits107,200107,200- 101,638 Miscellaneous Receipts26,73024,2052,525 23,906 Operating Transfers-in- - - - Total Revenues 6,897,981$ 7,108,588$ (210,607)$ 7,314,745$ Expenditures By Program Legislative119,899$ 159,819$ (39,920)$ 151,766$ Administrative Services261,982 264,746 (2,764) 250,418 Legal Services524,268 501,261 23,007 459,292 Clerk Services272,766 264,434 8,332 237,018 Financial Services425,664 402,559 23,105 345,371 Development Services714,364 649,650 64,714 581,845 Planning Services85,372 167,807 (82,436) 163,504 Law Enforcement Services2,783,524 2,846,917 (63,393) 2,781,971 Facility Services338,821 318,461 20,360 388,367 Public Access TV Station29,963 29,755 208 27,280 Other Services: Non-Departmental30,150 40,836 (10,686) 29,249 Grants Management Services96,297 82,876 13,421 84,240 Transfers to Other Funds 1,160,000 1,056,544 103,456 2,080,540 Total Expenditures 6,843,069$ 6,785,664$ 57,405$ 7,580,861$ Expenditures By Object Personnel3,883,006$ 3,879,617$ 3,389$ 3,590,285$ Operating Expenditures1,091,945 1,117,139 (25,194) 1,213,291 Intergovernmental Services684,243 692,749 (8,506) 675,769 Debt Service- - - 47,226 Interfund Transfers-out1,160,000 1,056,544 103,456 2,033,314 Capital Outlay 23,875 39,615 (15,740) 20,976 Total Expenditures 6,843,069$ 6,785,664$ 57,405$ 7,580,861$ Estimated Beginning Fund Balance323,839$ 915$ 322,924$ 267,032$ Increase<Decrease> in Fund Balance 54,912 322,924 (268,012) (266,117) Estimated Ending Fund Balance 378,751$ 323,839$ 54,912$ 915$ Fund Balance Reserve % =5.5%4.6%0.0% Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates. City of Port TownsendFinal Budget 201114 General Fund Revenue Summary by Category Increase Estimated Revenues20112010(Decrease) Taxes4,764,792$ 4,546,340$ 218,453$ Licenses & Permits275,000 276,360 (1,360) Intergovernmental141,832 184,428 (42,597) Charges for Services1,582,427 1,970,055 (387,628) Fines & Forfeits107,200 107,200 - Miscellaneous Receipts26,730 24,205 2,525 Operating Transfers-in- - - Totals6,897,981$ 7,108,588$ (210,607)$ Revenue Summary by Category Taxes 69% Licenses & Permits 4% Intergovernmental 2% Charges for Services 23% Fines & Forfeits 2% Miscellaneous Receipts 0% City of Port TownsendFinal Budget 201115 General Fund Taxes by Source Property taxes592,728$ Retail sales taxes1,833,087 Private utility taxes800,054 Public utility taxes748,923 Business & occupation taxes655,000 Leasehold excise taxes95,000 Cable franchise taxes40,000 Total4,764,792$ General Fund Taxes by Source Retail sales taxes 38% Private utility taxes 17% Property taxes 12% Public utility taxes 16% Business & occupation taxes 14% Leasehold excise taxes 2% Cable franchise taxes 1% City of Port TownsendFinal Budget 201116 General Fund Expenditures by CategoryGeneral Government, $2,099,810 , 31% Economic Environment, $799,735 , 12% Public Safety, $2,783,524 , 41% Debt Service, $171,000 , 2%Culture & Recreation, $989,000 , 14% City of Port Townsend Final Budget 2011 17 General Fund Expenditures by DepartmentCity Attorney, $524,268 , 8%City Clerk, $272,766 , 4%Planning Department, $170,743 , 2% Development Services, $628,992 , 9% Finance, $425,664 , 6%Police Admin, $636,748 , 9% Police Operations, $2,138,936 , 31%City Facilities, $338,821 , 5%Non-Departmental, $30,150 , 0% PEG TV Department, $29,963 , 0% Grants Management, $96,297 , 1% Transfer-out Interfund Loan Repayments, $- , 0% Transfer-out Debt Service, $171,000 , 2% City Manager, $261,982 , 4%City Council, $119,899 , 2% Police Training, $7,840 , 0% Transfer-out Community Services, $989,000 , 14% City of Port Townsend Final Budget 2011 18 CITY OF PORT TOWNSEND General Fund Summary BudgetBudgetContribution EstimatedEstimatedTo RevenuesExpendituresFund Balance Estimated Beginning Fund Balance323,839$ General Fund Departments City Council5,410,901$ 119,899$ 5,291,002$ City Manager-$ 261,982$ (261,982)$ City Attorney-$ 524,268$ (524,268)$ City Clerk4,000$ 272,766$ (268,766)$ Planning Department-$ 170,743$ (170,743)$ Development Services292,150$ 628,992$ (336,842)$ Finance743,695$ 425,664$ 318,031$ Police Admin63,160$ 636,748$ (573,588)$ Police Operations338,010$ 2,138,936$ (1,800,925)$ Police Training-$ 7,840$ (7,840)$ City Facilities-$ 338,821$ (338,821)$ Non-Departmental-$ 30,150$ (30,150)$ PEG TV Department46,065$ 29,963$ 16,102$ Grants Management-$ 96,297$ (96,297)$ Transfer-out Interfund Loan Repayments-$ -$ -$ Transfer-out Debt Service-$ 171,000$ (171,000)$ Transfer-out Community Services-$ 989,000$ (989,000)$ Transfer-out Contingency Fund-$ -$ -$ Transfer-out Fire/EMS-$ -$ -$ $6,897,981$6,843,069$54,912 Estimated Ending Fund Balance378,751$ General Fund Balance Reserve % achieved5.5% City of Port TownsendFinal Budget 201119 Legislative The City Council is the legislative branch of the city government within the City of Port Townsend. Policy-making is one of the most important responsibilities of the City Council. The general powers and duties of this body are provided in the Revised Code of Washington Chapters 35A.11 & 35.21. As a comprehensive policy setting directive, the Council develops various master plans. These plans are the foundation for developing the annual final budget. These plans are also opportunities for citizens to have direct input into the major policies affecting the community. City master plans include the GMA Comprehensive Plan, Water Master Plan, Transportation Master Plan, Storm Master Plan (draft), Parks & Recreation Master Plan, Non-motorized Plan, Arterial Street Master Plan, Port Townsend Shoreline Master Plan, Wastewater Collection Plan, Bio Compost Marketing Plan, Library Development Plan, and the Capital Facilities Plan. In developing the master plans, the City Council holds public hearings to allow public input and testimony. This represents hundreds and hundreds of hours of testimony and debate. These master plans are comprehensive and provide fiscal guidance both in the annual budget and the long-term strategic budget development. After master plans are adopted by the Council, the City’s department directors develop annual budget requests to implement the master plans. Each director develops budget requests for the City Manager to review. This process results in the City Council debate and passage of the final annual budget in December each year. In the year 2000, the City Council adopted three budget policies to guide the City toward financial stability. Budget Policy #1 - requires the City to maintain a General Fund, beginning fund balance, between 5% to 8% of available General Fund revenues. Due to the current state of the economy, the City Council has recognized that the fund reserve goal may not be maintained at the desired level, but will work to rebuilding this goal over a few years Budget Policy #2 - requires the City to set aside in a General Fund Council Reserve, 1% of available General Fund revenues. Budget Policy #3 - requires the City to set aside in a Contingency Fund 2% of estimated General Fund revenues. Due to the current state of the economy, the City Council has recognized that the 2% fund reserve goal may not be maintained, but will work to rebuilding this goal over a few years The City Manager established a process to achieve the Council budget policies. This budget has achieved those goals. City of Port TownsendFinal Budget 201120 CITY OF PORT TOWNSEND Departmental Summary City Council BudgetBudget YearYearIncrease 20112010<Decrease> Revenues By Program Taxes3,921,675$ 3,707,809$ 213,866$ Licenses & permits4,000 4,000 - Intergovernmental Revenues250 250 - Charges for Services1,461,218 1,848,803 (387,585) Fines and Forfeits- - - Miscellaneous Receipts23,758 21,233 2,525 Equity transfers in- - - Less: revenue provided to departments(5,291,002) (5,422,276) 131,274 Note 1 Total Estimated Revenues119,899$ 159,819$ (39,920)$ Expenditures By Program Legislative Services119,899$ 159,819$ (39,920)$ Total Expenditures119,899$ 159,819$ (39,920)$ Expenditures By Object Personnel48,560$ 48,560$ -$ Operating Expenditures66,339 106,259 (39,920) Capital Outlay5,000 5,000 - Total Expenditures119,899$ 159,819$ (39,920)$ Performance Measures: Ending General Fund Balance4.5% General Fund Balance - City Council Amount Reserved1.0% (Policy amount needed = 1%) General Fund Balance - total Ending Fund Balance5.5% (Policy amount needed = 5% to 8%) Contingency Fund Balance as a percent of General Fund Estimated Revenues1.8% (Policy amount needed = 2%) Notes: 1.These revenues are collected to provide City services through all General Fund departments, including Fund Equity Transactions. City of Port TownsendFinal Budget 201121 City Manager Administrative Assistant City AttorneyCity Clerk PolicePublic Works PlanningFinance LibraryDevelopment Services Community Services Public Utilities City ManagerCitizen Boards and Commissions City Council Port Townsend Citizens City of Port TownsendFinal Budget 201122 City Manager The City Manager is the Chief Executive and Administrative Officer, and as such, is responsible for carrying out the policies of the Council. The City Manager’s department includes the City Manager and a confidential administrative assistant. This department provides over-all administration of the city’s affairs. This includes enacting the policies and officially representing the city for the public and other governmental entities. Mission Statement: The administration’s mission is to equitably carry out the legislative goals, policies, and programs of the City of Port Townsend within an atmosphere of mutual trust and respect. City of Port TownsendFinal Budget 201123 CITY OF PORT TOWNSEND Departmental Summary City Manager BudgetBudget YearYearIncrease 20112010<Decrease> Revenues By Program Executive - General Fund Support261,982$ 264,746$ (2,764)$ Expenditures By Program Safety Committee-$ -$ -$ Administrative Services261,982 264,746 (2,764) Total Expenditures261,982$ 264,746$ (2,764)$ Expenditures By Object Personnel239,713$ 239,851$ (138)$ Operating Expenditures20,769 23,395 (2,626) Capital Outlay1,500 1,500 - Total Expenditures261,982$ 264,746$ (2,764)$ City of Port TownsendFinal Budget 201124 City Attorney Legal AssistantCity Prosecuting Attorney City Attorney City Manager City of Port TownsendFinal Budget 201125 City Attorney Functions Provides legal advice/representation for all City Departments, officials, and employees, including civil litigation; City ordinance violation; drafting and reviewing ordinances, resolutions, agreements, contracts, and other City-related real estate and legal documents. Prosecutes City misdemeanor criminal matters and infraction violations. Department Mission, Goals and Objectives: The City Attorney's Office provides legal services in a fair, efficient and effective manner. We provide legal advice, opinions and representation to the City Manager, City Council, and staff on a broad range of matters: • General civil litigation • Law enforcement/prosecution • Labor law, employment, personnel issues • Land use/environmental issues • Risk management • Utility and water law • Contract drafting and negotiation • Real estate transactions The City prosecutor administers justice with respect to prosecutions and citations. Risk Management Priority and Litigation Response. The City Attorney’s Office prioritizes aggressive and prompt response to lawsuits, and focuses on early pre-litigation involvement and intervention, thereby minimizing the City’s litigation exposure and limiting our dependence on outside legal counsel. Good risk management, active legal consultation with City Departments and the City Council, open channels of communication with citizens, and early legal intervention reduce the risk of litigation and limit our taxpayers’ exposure to the financial liabilities associated with lawsuits against the City. Year 2011 Goals • Continue providing legal perspective and assistance to City Council, all City Departments, City Boards and Commissions • Draft and/or review all City ordinances, resolutions • Draft and/or review all City agreements, contracts, leases, and real estate transactions • Review pending legislation of State Legislature and forward opinion/comments • Review and present policy alternatives and proposed solutions to any identified issues, and recommend ordinance amendments, as necessary, in the following areas: (1) Shoreline Management Act (SMA) (2) State Environmental Policy Act (SEPA); (3) Right-of-way/street use agreements, including vegetation management and telecommunication issues; (4) Temporary special event ordinance and procedures; (5) Permitting and approvals under City regulatory framework, to ensure provisions in various regulations (land use, SMA, critical areas) are clear and consistent; (6) Historic preservation and demolition regulations; (7) Essential public facilities regulations; (8) Personnel policies, and contract and code provisions relating to personnel; (9) Protection of City’s domestic water resource; (10) Surplus property issues. (11) Court and jail services and costs City of Port TownsendFinal Budget 201126 CITY OF PORT TOWNSEND Departmental Summary City Attorney BudgetBudget YearYearIncrease 20112010<Decrease> Revenues By Program Legal Services - General Fund Support524,268$ 501,261$ 23,007$ Expenditures By Program Muncipal Court Administration199,570$ 199,570$ -$ Note 1 Legal Services 324,698 301,691 23,007 Total Expenditures 524,268$ 501,261$ 23,007$ Expenditures By Object Personnel308,709$ 289,379$ 19,330$ Operating Expenditures15,989 12,312 3,677 Intergovernmental Services199,570 199,570 - Capital Outlay- - - Total Expenditures524,268$ 501,261$ 23,007$ Note 1 Starting in 2006, the costs for Municipal Court are administered through an interlocal contract with Jefferson County in the City Attorney's budget center. City of Port TownsendFinal Budget 201127 City Clerk Civil ServiceDeputy Clerk City Clerk City Manager Function The office of the City Clerk serves as custodian of the city’s legislative history. Activities include maintenance of council minutes and other permanent city records, production of agendas and minutes for council and committee meetings, publishing required legal notices and all meeting notices required by the Open Public Meetings Act. Public information requests are processed and monitored to assure compliance with the state public records disclosure act. The city’s web site was designed and established and is maintained by the clerk’s office. The clerk also assists the City Manager in risk management and personnel issues. City of Port TownsendFinal Budget 201128 City Clerk Mission Statement The mission of the City Clerk’s office is to create, maintain, preserve and provide access to the city’s legislative and administrative record. Accomplishments 2010 Provided agendas, packets, and minutes for all council meetings and committee meetings. Posted Council packets on line linked to Council meeting videos. All Council meetings webstreamed live. Coordinated all appointments to advisory boards and commissions. Conducted Civil Service testing. Acted as Public Records Officer, fulfilling over 140 public records requests, many entailing over 500 pages of records. Coordinated recruitment and hiring process to fill staff vacancies. Provided access on line to several years of public records through Laserfiche Weblink implementation. Continue to post current records. Worked with IT to develop improvements to the website including a comprehensive city meetings calendar with links to agendas and meeting materials. Coordinated disposition of City surplus property. Track City contracts and manage contract data base. Coordinated electronic municipal code updates as ordinances were adopted. Archive and purge city records according to state retention schedule. Goals and Objectives 2011 Continue archiving historic records and maintaining records according to state retention schedule. Conduct Civil Service hiring process for new and replacement Police staff positions. Review municipal code to identify outdated references and inconsistencies. Update e-mail and electronic records procedures. Complete personnel policy manual. Update and standardize all City job descriptions.\ City of Port TownsendFinal Budget 201129 CITY OF PORT TOWNSEND Departmental Summary City Clerk BudgetBudget YearYearIncrease 20112010<Decrease> Revenues By Source General Fund support268,766$ 260,434$ 8,332$ Archive Fees4,000 4,000 - Grants- - - Total Revenues272,766$ 264,434$ 8,332$ Expenditures By Program City Clerk Services272,766$ 264,434$ 8,332$ Total Expenditures272,766$ 264,434$ 8,332$ Expenditures by Object Personnel194,046$ 184,864$ 9,182$ Operting Expenditures77,720 78,570 (850) Capital Outlay1,000 1,000 - Total Expenditures272,766$ 264,434$ 8,332$ Percent of coverage of expenditures by revenues1.47%1.51%-0.05% City of Port TownsendFinal Budget 201130 Department of Development Services Administrative Assistant Administration and Customer Services Counter Land Use Specialist I Land Use Specialist II Land Use Permitting Public Works Development Review Specialist I Public Works Development Review Specialist II Public Rights-of-Way Permitting Building Official Building Permitting Senior Planner Senior Planner II Development Review Engineer Development Services Director City Manager City of Port TownsendFinal Budget 201131 Development Services Department Mission Statement: The Development Services Department focuses on reviewing and issuing permits and approvals for new construction and renovation, demolition, land disturbing activities, permitted and conditional land uses and infrastructure construction. The mission of the Development Services Department is to coordinate and manage land use, building and infrastructure development in the City and along the shoreline. This includes implementation of the Comprehensive Plan through Municipal Code regulations; administration of building, historic preservation, shoreline, environmental, subdivision and design review regulations; development review of engineering and project design; and code compliance. The Department reviews development proposals and provides information, applications, permits and inspections to guide applicants from initial ideas to finished projects. Value Statements: • Provide courteous service and ensure a fair process for all community members who apply for permits or approvals. • Serve the public interest as it has been identified through adopted regulations and standards. • Provide timely, adequate, clear and accurate information on land use, building and engineering issues to all affected persons and to governmental decision makers. • Ensure that community members are informed on proposals and applications that may affect them. • Promote excellence of design and endeavor to preserve and enhance the integrity and heritage of the natural and built environment. • Strive for a high standard of professional integrity, proficiency and knowledge. • Provide cost-effective and efficient services for the community. Strategic Goals & Objectives for 2010 Goals: • Ensure that applications are reviewed in a consistent, effective and timely manner. • Ensure implementation of community goals through the consistent application of appropriate regulations. Objectives: • Develop and maintain constructive relationships with civic groups, other municipal departments and the public regarding land use activities. • Provide on-going assistance to citizens, contractors, designers and project proponents in the application of specific code provisions. • Assist in the planning for sidewalk replacements in the Historic Downtown. • Facilitate the Wayfinding Project linking community, business and heritage. • Review and revise (as warranted) current stormwater management regulations and development standards. • Assist in the completion of the Transportation Functional Plan and Stormwater Management Plan. • Explore the feasibility of fee-based City design and construction of utility extensions to serve new development. City of Port TownsendFinal Budget 201132 CITY OF PORT TOWNSEND Departmental Summary Development Services Department BudgetBudget YearYearIncrease 20112010<Decrease> Revenues By Source General Fund support336,842$ 357,500$ (20,658)$ Building Permits226,000 226,000 - Zoning Fees32,000 32,000 - Plan Checking Fees- - - Impact Fees- - - SEPA Related Fees- - - Planning Services34,000 34,000 - Miscellaneous Revenues150 150 - Intergovernmental- - - Total Revenues628,992$ 649,650$ (20,658)$ Expenditures By Program Building & Planning Services628,992$ 649,650$ (20,658)$ Special Projects- - - Note 1 Total Expenditures628,992$ 649,650$ (20,658)$ Expenditures by Object Personnel504,897$ 515,722$ (10,825)$ Operating Expenditures119,095 128,928 (9,833) Capital Outlay5,000 5,000 - Total Expenditures628,992$ 649,650$ (20,658)$ Percent coverage of expenditures by revenues46.45%44.97%1.48% Starting in 2008, Special Projects was segregated as the new Planning Department. City of Port TownsendFinal Budget 201133 CITY OF PORT TOWNSEND Departmental Summary Planning Department BudgetBudget YearYearIncrease 20112010<Decrease> Revenues By Source General Fund support170,743$ 167,807$ 2,936$ Planning Services- - - Misc Revenues- - - Intergovernmental- - - Total Revenues170,743$ 167,807$ 2,936$ Expenditures By Program Planning Services170,743$ 167,807$ 2,936$ Total Expenditures170,743$ 167,807$ 2,936$ Expenditures by Object Personnel161,618$ 158,682$ 2,936$ Operating Expenditures9,125 9,125 - Capital Outlay- - - Total Expenditures170,743$ 167,807$ 2,936$ Percent coverage of expenditures by revenues0.00%0.00%0.00% City of Port TownsendFinal Budget 201134 Finance Department Utility Billing Clerk Utility Billing Clerk Business Licensing Compliance Specialist Customer Services Accounting Assistant Accounts Payable Payroll/ Benefits Administrator Grants & Contract Compliance Specialist Accounting & Treasury Deputy Finance Director Information Technology Administrator Finance Director City Manager City of Port TownsendFinal Budget 201135 Finance Department The Finance Department provides a variety of financial services for the City, which includes: • Cashiering services; • Cash and investment portfolio management; • Debt management; • Budget preparation and administration; • Annual financial report preparation; • Business license issuance and monitoring; • Business and Occupation Tax reporting; • Grant revenue and expenditure reporting; • Parking citation receipts; • Local Improvement District assessment collections; • Utility billing for water, sewer, and storm; • Payroll and employee benefits; • Federal and state payroll tax reporting; • Accounts payable and audit of vendor claims; • Project management reporting; • Computer systems technology; and • Monthly and annual financial reporting of all revenues and expenditures. Departmental Mission: The Finance mission is to manage and optimize the city’s finances and provide professional, knowledgeable and courteous customer service. 2010 Accomplishments • Successfully completed the annual audit by the State Auditor; and • Hired and trained new staff to work in utility billing functions; and • Implemented new on-line business licensing with Washington State Department of Licensing to allow master license services for city business licensing; and • Upgraded accounting system software to implement enhancements to current accounting systems 2011 Goals and Objectives In 2011, we will enhance the city accounting systems to allow for Internet payments, automatic bank debits and credit card payments for utility accounts. The city shall enhance business and occupation tax filings and audit. Goal: Upgrade city financial accounting systems. • Develop systems for utility payments via other payment methods such as ACH automatic debit, credit card payments and Internet payments. Goal: Provide Project Accounting Support for various capital projects. • Work with Public Works to monitor project costs; and • Maintain project accounting records; and • Develop grant reimbursement financing schedules for projects. Goal: Continue to improve financial reporting of the city’s revenues, expenditures, and financial condition. • Strive for excellence in both budgeting and financial reporting; and • Continue to improve financial reporting of the city’s revenues, expenditures, and financial condition. City of Port TownsendFinal Budget 201136 CITY OF PORT TOWNSEND Departmental Summary Finance Department BudgetBudget YearYearIncrease 20112010<Decrease> Revenues By Source B&O tax collections655,000$ 655,000$ -$ Business & Other Licenses40,000 40,000 - Interfund Services48,195 48,237 (43) Investment income500 500 - Total Revenues743,695$ 743,737$ (43)$ Expenditures By Program City Financial Services425,664$ 402,559$ 23,105$ Total Expenditures425,664$ 402,559$ 23,105$ Expenditures by Object Personnel326,857$ 318,303$ 8,554$ Operating Expenditures96,057 81,506 14,551 Capital Outlay2,750 2,750 - Total Expenditures425,664$ 402,559$ 23,105$ Percent coverage of expenditures by revenues174.71%184.75%-10.04% City of Port TownsendFinal Budget 201137 Police Department Police Clerks Administrative Supervisor Patrol Officers Police Reserve Officers Police Cadets Patrol Sergeant Squad A Patrol Officers Patrol Sergeant Squad B Citizen Volunteers Admin Sergeant School Liasion Bike Safety Code Enforcement Detective Patrol Sergeant Police Chief City Manager City of Port TownsendFinal Budget 201138 Police Department MISSION STATEMENT The Police Department’s mission is to build a partnership with the community by providing accountable, effective, and professional police services based upon mutual trust and respect. MAJOR PROGRAM SERVICES The Department is currently organized into three divisions: 1) Administration & Support Services 2) Patrol and 3) Investigations. ADMINISTRATION Consists of the Chief of Police and an Administrative Sergeant who provide the overall management and direction, planning, budgeting, scheduling, inspections, and training for the Department. SUPPORT SERVICES Consists of a Police Administrative Supervisor/Evidence Technician and three Police Clerks. Support Services handles telephone and personal requests for service from the public; p rocesses and maintains all reports generated by Police Department Officers and staff; performs data entry in department database and regional/national law enforcement telecommunications systems; conducts background checks on arrested persons, processes all citations, and prepares all report packages for dissemination; produces mandated State and Federal statistical reports. The Evidence Technician is responsible for the records management, maintenance, and security of the Police Department’s evidence/property room. (PTPD contracts with Jefferson County for Jail and Dispatch services.) PATROL Currently consists of two uniformed sergeants and nine uniformed officers. The Patrol Division is the ‘backbone’ of the police operation. This program provides 24- hour-a-day, seven-days-a-week law enforcement coverage. The officers perform all facets of law enforcement, including responding to emergency situations and service calls. Other primary responsibilities are ensuring safety and protection of persons and property through proactive and directed patrol, conducting investigations, collecting evidence, recovering lost or stolen property, and apprehending violators. Patrol also facilitates the safe, expeditious movement of vehicle, bicycle, and pedestrian traffic, and renders services of problem solving and community oriented policing to promote the peace and enhance the quality of life for residents and visitors. Included in the Patrol Division is The School Resource Officer Program which places an officer inside the Port Townsend School Districts campuses; The Citizen Volunteer Program which provides the department with local Volunteers who assist in clerical, parking and Special Event activities. INVESTIGATIONS The Investigations Division, (currently consisting of one officer and one reserve officer), conducts professional and comprehensive follow-up investigations of reported major crimes. The Investigations Division enhances contact with victims of major crimes and maintains an effective relationship with the Prosecutor, Courts, and other local, state, and national law enforcement agencies. 2011 GOALS AND OBJECTIVES • Enhance our service to our community by hiring an officer to fill a vacated position. • Prepare and present a Reserve Police Academy and a Citizens Academy. • Work with all available resources to provide a community safe enough to alleviate any fears regarding crime and concerns regarding traffic. City of Port TownsendFinal Budget 201139 CITY OF PORT TOWNSEND Departmental Summary Police Department BudgetBudget YearYearIncrease 20112010<Decrease> Revenues By Source General Fund support2,387,575$ 2,434,531$ (46,956)$ Court Appointed Inmate fees- - - Fines101,200 101,200 - Grants16,798 37,431 (20,634) Law enforcement services3,000 3,000 - Retail Sales Taxes - Criminal Justice116,087 114,938 1,149 Public Utility Taxes - Water, Sewer,Storm, Garbage97,686 96,718 967 Criminal Justice Taxes12,832 12,780 52 Liquor Excise Taxes44,546 42,518 2,028 Motor Vehicle Taxes2,000 2,000 - Miscellaneous1,800 1,800 - Total Revenues2,783,524$ 2,846,917$ (63,393)$ Expenditures By Program Administration636,748$ 650,655$ (13,907)$ Operations2,138,936 2,188,422 (49,486) Note 1 Training7,840 7,840 - Total Expenditures2,783,524$ 2,846,917$ (63,393)$ Expenditures by Object Personnel1,848,369$ 1,918,767$ (70,398)$ Operating Expenditures447,982 432,471 15,511 Intergovernmental Services484,673 493,179 (8,506) Capital Outlay2,500 2,500 - Total Expenditures2,783,524$ 2,846,917$ (63,393)$ Percent of coverage of expenditures bq revenues14.22%14.49%-0.26% Note 1 In 2006, interlocal contracts with Jefferson County for services were relocated in the Police Department from the city contracts cost center for monitoring and control: Animal control services Jail services Dispatch services City of Port TownsendFinal Budget 201140 Facilities Maintenance Department Mission Statement: The mission of the Facilities Maintenance Division is to operate and maintain the city owned buildings and public restrooms. This work is accomplished with two Maintenance Workers and by the Fleet/Facilities Crew Chief. The Crew Chief also performs or coordinates minor building repairs and modifications. In 2011, we will continue efforts to expand completion of deferred maintenance of existing facilities to include City Hall, Pope Marine Building, and Mountain View. City of Port TownsendFinal Budget 201141 CITY OF PORT TOWNSEND Departmental Summary City Facilities Department BudgetBudget YearYearIncrease 20112010<Decrease> Revenues By Source General Fund support338,821$ 318,461$ 20,360$ Custodial Services- - - Total Revenues338,821$ 318,461$ 20,360$ Expenditures By Program Public Restrooms-$ -$ -$ City Hall and Facilities338,821 318,461 20,360 Total Expenditures338,821$ 318,461$ 20,360$ Expenditures by Object Personnel153,940$ 138,353$ 15,587$ Operating Expenditures184,881 180,108 4,773 Capital Outlay- - - Total Expenditures338,821$ 318,461$ 20,360$ Percent of coverage of expenditures by revenues0.00%0.00%0.00% City of Port TownsendFinal Budget 201142 Non-Departmental The General Fund cost center “Non- Departmental” is where costs, which are not directly assigned to an existing General Fund department, are summarized. In previous years, costs for contracted services to Jefferson County were listed here. In 2006, the city assigned the county services to specific city departments to manage. The expenditures remaining are for benefit reserves, and other state agency charges. City of Port TownsendFinal Budget 201143 CITY OF PORT TOWNSEND Departmental Summary Non-Departmental BudgetBudget YearYearIncrease 20112010<Decrease> Revenues By Source General Fund support30,150$ 40,836$ (10,686)$ Other- - - Total Revenues30,150$ 40,836$ (10,686)$ Expenditures By Program Intergovernmental Services - ORCAA4,003 3,989 14$ Note 1 Reserve (medical benefits and PDA)26,147 36,847 (10,700) - - - Total Expenditures30,150$ 40,836$ (10,686)$ Expenditures by Object Intergovernmental Services - Jefferson County contract-$ -$ -$ Note 1 Operating Expenditures30,150 50,836 (20,686) Total Expenditures30,150$ 50,836$ (20,686)$ Percent of coverage of expenditures by revenues0.00%19.67%-19.67% Note 1 In 2005, these services included the cost of contract services provided by Jefferson County: District Court, Dispatch, Alcohol and Drug Abuse, Animal Control, and Computer Network Support. Starting in 2006, the interlocal contract costs were reassigned to various city departments to monitor and administer as part of their department budgets. ORCAA is the state agency Olympia Region Clean Air Agency which requires an annual assessment. City of Port TownsendFinal Budget 201144 PEG Access TV Studio Mission Statement The mission of the Public, Educational and Governmental (PEG) Access Studio is community through communication. Summary The PEG Access Studio fund supports the operation of PTTV Channels 47 (public) and 48 (government and educational) for non- commercial public, educational and governmental programming. Studio space is provided by Port Townsend School District No. 50. Major capital equipment has been purchased or leased which will serve the basic needs of users for the next few years. The PEG Access Coordinating Committee provides policy recommendations regarding the studio. PEG funding also provides for televising of City Council and other government meetings and programs not produced in the studio. Accomplishments Increased PT High School sports coverage. Goals and Objectives Continue complying with Council directives regarding examination of: (1) responsibilities of stakeholders and station personnel and partners of the station; (2) improving and clarifying the 2001 interlocal agreement; (3) allocation of resources among public, educational and governmental programming (4) methods for providing accountability for the allocation of resources City of Port TownsendFinal Budget 201145 CITY OF PORT TOWNSEND Departmental Summary P.E.G. Access TV Studio BudgetBudget YearYearIncrease 20112010<Decrease> Revenues By Source General Fund support-$ -$ -$ Utility Tax- TV Cable Franchise Fee40,000 45,080 (5,080) TV Public Access Fee5,000 6,360 (1,360) Program Fees1,030 1,030 - Total Revenue46,030$ 52,470$ (6,440)$ Expenditures Operating Expenditures23,838$ 23,630$ 208$ Capital Outlay - restricted6,125 6,125 - Capital Outlay - unrestricted- - - Personnel- - - Total Expenditures29,963$ 29,755$ 208$ Program Revenues in Excess of Expenditures16,067$ 22,715$ (6,648)$ Percent coverage of expenditures by revenues100.0%100.0%0.0% City of Port TownsendFinal Budget 201146 Grants Management Functions Starting in 2009, a new department was created for researching, applying, and coordination of various foundation, city, state and federal grant proposals. Previously, this function was covered by the Public Safety Analyst position that was budgeted in the Police Department. With many city projects now in the planning stages, this new function will better focus on grant funding opportunities, and potentially seek reimbursement for some of the grant administration costs. In 2009, the city received grant awards totaling $5,325,740 to be spent over the next three years. Grants were awarded for the seismic retrofit of specific public buildings and infrastructure, the development of a Hazard Mitigation Plan for the county and city, drug use prevention education, Streetscape construction, and the development of a Wayfinding system to increase tourism. This does not include grants that other city departments may have applied for and received on their own. The Grants Management department also provides ad hoc consulting to other governmental agencies regarding grant opportunities. City of Port TownsendFinal Budget 201147 CITY OF PORT TOWNSEND Departmental Summary Grants Management Department BudgetBudget YearYearIncrease 20112010<Decrease> Revenues By Source Interfund Services-$ -$ -$ General Fund Support 96,297 82,876 13,421 Total Revenues 96,297$ 82,876$ 13,421$ Expenditures By Program Grants Management 96,297 82,876 13,421 Total Expenditures 96,297$ 82,876$ 13,421$ Expenditures by Object Personnel96,297$ 67,136$ 29,161$ Operating Expenditures- - - Capital Outlay- 15,740 (15,740) Total Expenditures96,297$ 82,876$ 13,421$ City of Port TownsendFinal Budget 201148 Fund Equity and Transactions This budget summary was developed to assist the City Council with monitoring the General Fund beginning fund balance amounts. Also, this budget summary enables the Council to provide policy guidance for budgeting a Council General Fund reserve amount in accordance with City Council policy. This cost center is where all General Fund transfers out to other city funds shall be recorded. This budgetary provision allows the City Council and citizens to more clearly see when budgetary transfers are to occur, and where those transfers went. Typically, transfers out to support other city operations are posted to these accounts. Current transfers out are budgeted for the following funds: • G.O. Debt Service Fund for debt service payments; and • Community Services Fund to support non-profit community services, city parks and pool operations; and Finally, this summary provides the totals for the General Fund, ending fund balance as projected in the budget development. City of Port TownsendFinal Budget 201149 CITY OF PORT TOWNSEND Departmental Summary Fund Equity and Transactions BudgetBudget YearYearIncrease 20112010<Decrease> Ending General Fund Balance City Council Reserved Fund Balance - (1%)54,109$ 55,821$ (1,712)$ see Note 1 Unreserved Fund Balance324,642 268,018 56,624 Total Ending Fund Balance378,751$ 323,839$ 54,912$ Other Financing Uses Interfund Subsidies - Transfer-Out to Bond 2005 Fund171,000$ 171,000$ -$ Interfund Subsidies - Transfer-Out to Street Fund- - - Interfund Subsidies - Transfer-Out to Emergency Services Fund- - - Interfund Subsidies - Transfer-Out to Library Fund- - - Interfund Subsidies - Transfer-Out ER&R Fund- - - Interfund Subsidies - Transfer-Out Transmission Line Fund- - - Interfund Subsidies - Transfer-Out Contingency Fund- - - Interfund Subsidies - Transfer-Out to Community Services Fund989,000 885,544 103,456 Total Other Financing Uses1,160,000$ 1,056,544$ 103,456$ Total Fund Equity and Other Financing Uses1,538,751$ 1,380,383$ 158,368$ Estimated Ending Fund Balance reserve5.5%4.6% Notes: 1.Beginning in year 2000, the City Council established a financial policy requiring a reserve in the General Fund equal to 1% of General Fund revenues. The reserve may only be spent by Council authorization through a supplemental budget. City of Port TownsendFinal Budget 201150 Special Revenue Funds Special revenue fund types are used to account for the proceeds of specific revenue sources (other than expendable trusts or for major capital projects) that are legally restricted to expenditure for specified purposes. The city presently budgets ten special revenue funds: • Drug Enforcement and Education Fund • Contingency Fund • Community Development Block Grant Fund • Lodging Tax Fund • System Development Charge Fund • Library Fund • Fire and EMS Services Fund • Public Works Administration and Engineering Fund • Community Services Fund • Street Fund Drug Enforcement & Education Fund The Drug Enforcement and Education Fund receives all monies and proceeds of the sale of property seized during drug investigations and forfeitures pursuant to RCW 69.50.050. The monies received shall be used solely for the purposes of drug enforcement, drug awareness education, and the purchase, lease and maintenance of equipment and other items necessary for drug enforcement. There are no staff assigned to operate within this fund. It is used primarily to account for earmarked monies. Contingency Fund Beginning in 2000, the City Council authorized a contingency fund to accumulate resources from the general property tax levy for future unforeseen needs and emergencies. The policy adopted by the City Council seeks to set aside up to 2% of General Fund revenues as a contingency reserve. This reserve may only be used by an appropriation of the City Council. State law (RCW 35A.33.145) authorizes this fund and limits the reserve level to a maximum of $ 0.375 per thousand dollars of assessed valuation of property within the city. There are no staff assigned to operate within this fund. It is used primarily to account for earmarked monies. Due to the current state of the economy, the City Council has recognized that the 2% fund reserve goal may not be maintained, but will work to rebuilding this goal over a few years. Community Development Block Grant Fund This fund accounts for the federal community development block grant (CDBG) program that provided federal aid to stimulate local development. The CDBG program provided housing and economic development grants. The federal program has long since closed, but loan repayments are deposited into this fund and become program income to the program in accordance with federal regulations. This process, in effect, recycles the original federal grant on a continual basis enabling other qualified applicants to have access to the federal program. Recommendations for applicants for this program are initiated by the Main Street organization. Lodging Tax Fund A lodging tax is imposed upon recommendation of the city's Lodging Tax Advisory Committee, in accordance with Port Townsend Municipal Code Title 3, Chapter 3.20. All such taxes collected in this fund are restricted to paying all or part of the cost of tourism promotion, acquisition of tourism, related facilities, operation and maintenance of tourism, and for such other purposes as authorized in RCW Chapter 67.28. City of Port TownsendFinal Budget 201151 Special Revenue Funds Lodging tax funds may be used to pay for any engineering, planning, financial, legal and professional services incident to the development and operation of tourism-related facilities, to secure the payment of all or any portion of general obligation bonds or revenue bonds issued for such purpose as specified. The sole source of revenue is the lodging tax. This tax is derived by taking 2% of the state's 6.5% sales tax and rebating it back to the community for local programs to promote and accommodate tourism. On October 5, 1998, the City Council passed Ordinance 2663 authorizing an imposition of an additional "special" 2% excise tax. This special 2% excise tax was effective starting February 1, 1999. This results in a combined lodging tax of 4%. System Development Charge Fund The System Development Charge (SDC) Fund was created as authorized by Ordinance 2666 in November 1998. Pursuant to Chapter 13.03 PTMC, the City has determined that it is reasonable and in the public interest to collect water and wastewater system development charges for the purpose of recovering a proportionate share of the actual and projected costs of water and wastewater facilities from those properties which, as a part of their development and use, create the need for those facilities. The SDC Fund was created to account for system development charges assessed by the city’s water and wastewater utilities to property developers. Also, this fund is used to account for deferrals of system development charges for selected low-income housing projects. Those projects selected for deferral of SDC’s shall be accounted for in a special account as authorized by the City Council. Authorized deferrals of SDC charges shall be paid by a contribution from the city’s General Fund with a transfer of monies to the System Development Low-Income Deferral Account. As cities nationwide face increased costs for expanding and upgrading water and wastewater (sewer) facilities, they are looking for ways to charge the costs equitably among the utility customers who are receiving the benefits. Port Townsend is one of many cities challenged with funding the most costly capital projects in its history. State and federal regulations are forcing the city to construct expensive improvements to existing water and wastewater systems. When new facilities are constructed, excess capacity for future growth must be included to avoid frequent costly future expansions. Historically, as new growth occurs, the existing ratepayers have subsidized these expenses. Now, as in many other communities, the City of Port Townsend has decided to more fairly charge those who are benefiting directly, by establishing System Development Charges, or SDCs. With SCDs (also known as Impact Fees for certain services), those responsible for growth pay a more realistic proportion of the costs associated with growth. State law requires that SDCs collected be placed in a dedicated fund for use only on construction projects that are being oversized to accommodate growth. The law further states that all money be spent within five years. If it is not spent on appropriate projects within this time frame, the city is required to refund the money collected. Collections can also be used to pay for extra capacity in already constructed facilities. In essence, they help pay the debt service for those projects. In Port Townsend’s case, water SDC revenue is being spent on pipeline improvements, including property purchases, which have been City of Port TownsendFinal Budget 201152 Special Revenue Funds mandated by the State Department of Health. Wastewater SDC revenue will pay for the final stages of the wastewater treatment plant project. These fees will pay only for the excess capacity portion, offsetting debt service payments for these projects. State law authorizes establishment of SDCs for water, wastewater and storm drainage. Impact Fees are also allowed for streets, parks, fire suppression and schools. The citizen Impact Fee Advisory Committee originally recommended adoption of SDC/Impact Fees for all of these services except fire. Currently, only the water and wastewater recommendations have been adopted. Library Fund In 2005, a new accounting fund was created for the operation of the city library with enabling city Ordinance No. 2889. In prior years the library was part of the city’s general fund. On August 19, 2008, Port Townsend voters approved a property tax levy lid lift to support the Library operations. The ballot measure authorized a $0.75 per thousand dollars of assessed valuation property tax levy restricted to the library operations. This new property tax is deposited directly in the Library Fund. Detail budget information follows. Fire and EMS Services Fund In 2005, a new accounting fund was created for the operation of the city fire department with enabling city Ordinance No. 2889. In prior years the fire department was part of the city’s general fund. In 2007, the city outsourced the fire and emergency medical services to Jefferson Fire District #6 (aka East Jefferson Fire Rescue). All city fire department equipment and employees were transferred to the district, and the city contracts directly to the district for those services. Under the terms of the Interlocal contract, the city pays a base contract amount (increased annually 1% for levy increases, plus 50% of the property taxes received from new construction property values) for fire services, and pays all of the EMS property tax revenues to the district. This fund accounts for the EMS property taxes collected and contract payments to the district. Detail budget information follows. Public Works and Engineering Fund In 2005, a new accounting fund was created for the operation of the city public works administration and engineering services with enabling city Ordinance No. 2889. In prior years the public works administration and engineering services was part of the city’s general fund. Revenues to support this fund are derived by interfund charges to the funds which are benefiting from these public works services (streets, water, sewer, stormwater and equipment rental). Detail budget information follows. Community Services Fund In 2005, a new accounting fund was created for the operation of city community services (parks maintenance, pool, recreation, and community service programs) with enabling city Ordinance No. 2889. In prior years these services were included in various city general fund departments. Revenues to support this fund are derived mostly by a general fund subsidy transfer and some user fees. This fund includes funding for other city services contract providers. They include City of Port TownsendFinal Budget 201153 Special Revenue Funds Domestic Violence for $40,000, Boiler Room for $24,000, UGN for $5,000, Main Street for $45,000, YMCA for $118,000, Arts Commission for $19,600, and Jefferson County parks and recreation facilities for $125,000. Detail budget information follows. Street Fund The Street Fund is responsible for the administration and maintenance of the city’s transportation network, which includes approximately 74 miles of public roadways together with roadside improvements, sidewalks, bicycle facilities, signalization and illumination systems. The work plan associated with this responsibility include: • Street sweeping • Roadside vegetation management and mowing • Landscape maintenance • Pavement and shoulder repair • Pavement markings • Snow and ice control • Traffic signal and illumination system maintenance • Signage • Traffic counts • Transportation planning • Street tree maintenance The Street Fund receives revenues from state distributions of motor vehicle fuel taxes for two programs: city streets and arterial streets. State law restricts these revenues: • City streets: to be used for any street purposes (RCW 46.68.070.110, 47.24.040 and 35.76 RCW) • Arterial streets: to be used for highways and arterial streets. For cities with populations less than 15,000, cities may use these monies for the maintenance of arterial highways and city streets (RCW 46.68.070). The city consolidated its Arterial Street Fund into the Street Fund in 2000 as allowed by RCW 46.68.070 for cities with populations less than 15,000. These state revenues distributions are not sufficient resources to maintain city streets. Prior to 2007, the city general fund provided subsidies to the street fund for its operation. In 2007, the city council authorized an increase in the city utility tax by 10% resulting in a total public utility tax of 20%. The city council restricted this 10% increase for an allocation to public safety (1.5%) and street maintenance and operation (8.5%). Detail budget information follows. City of Port TownsendFinal Budget 201154 CITY OF PORT TOWNSEND Fund Summary Contingency Fund BudgetBudgetActual YearYearIncreaseYear 20112010<Decrease>2009 Revenues By Source Property Tax21,000$ 10,000$ 11,000$ -$ Operating Transfer-in- - - 25,000 Investment Interest407 402 5 441 Total Revenues21,407$ 10,402$ 11,005$ 25,441$ Expenditures-$ 7,478$ (7,478)$ -$ Estimated Beginning Fund Balance101,809$ 98,885$ 2,924$ -$ Increase<Decrease> in Fund Balance21,407 2,924 18,483 25,441 Estimated Ending Fund Balance123,217$ 101,809$ 21,407$ 25,441$ Reserve % of General Fund Revenues 1.8%1.4% Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates. City of Port TownsendFinal Budget 201155 CITY OF PORT TOWNSEND Fund Summary Drug Enforcement and Education Fund BudgetBudgetActual YearYearIncreaseYear 20112010<Decrease>2009 Revenues By Source Confiscated and Forfeited Property-$ 39,652$ (39,652)$ -$ Investment Interest2 2 - - Total Revenues2$ 39,654$ (39,652)$ -$ Expenditures Supplies- - - - Capital Outlay- 2,400 (2,400) - Total Expenditures-$ 2,400$ (2,400)$ -$ Estimated Beginning Fund Balance39,797$ 2,543$ 37,254$ 2,541$ Increase<Decrease> in Fund Balance2 37,254 (37,252) - Estimated Ending Fund Balance39,799$ 39,797$ 2$ 2,541$ Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates. City of Port TownsendFinal Budget 201156 Street/Sewer/Storm Divisions Biosolids/Compost Treatment Operators (2 FTE) Biosolids Composting Facility Wastewater Treatment Operators (3 FTE) Wasterwater Treatment Facility Wastewater Treatment Equipment Operators (4 FTE) Maintenance Worker (1 FTE) Seasonal Part time (1.5 FTE) Street/Sewer/Storm Crew Chief Operations & Maintenance Manager Street/Sewer/Storm Public Works Director City Manager City of Port TownsendFinal Budget 201157 Street Fund (In conjunction with Wastewater/Storm) Function: The Street Fund provides the resources for the Street Operating Division of Public Works. The Street Division is responsible for the maintenance of streets, gravel roads, alleys, sidewalks and shoulders within the City of Port Townsend. This includes street sweeping, vegetation management, tree removal, grading, pavement and shoulder repair, snow and ice removal, pavement markings and signage. The Arterial Street Fund is incorporated within the Street Fund for the construction, improvement, chip sealing, overlaying with asphalt, seal coating and repair of arterial highway and city streets. Goals and Objectives Goal: Evaluate, identify and prioritize failed road surfaces for reconstruction or overlay and develop an overall Street Operations & Maintenance Plan. Develop a pavement management program using the City’s GIS system to identify and map locations of failing roads to create a priority list for repairs. Develop an O & M Plan for Streets. Goal: Continue to work on overlaying the streets and the surfacing of gravel roads throughout the City of Port Townsend. Identify streets that need to be resurfaced with the money that is appropriated for making these improvements. Reduce the number of miles of gravel roads that is needed to be maintained by resurfacing them using either chip sealing or asphalt. This will reduce our maintenance cost and the dust concerns that are raised by the residents on these types of roads. Goal: Continue to work on replacing problem sidewalks. Identify and replace critical sidewalks with the money appropriated for doing this through the CIP program. Goal: Implement the Streets Capital Improvement Program. 2010 Accomplishments • Continued to install hot tape for crosswalks on the streets that were previously painted to reduce the labor hours to maintain the paint. • Continued making spot repairs to the downtown and uptown sidewalks to prevent tripping hazards. Spent approximately 80 + hours doing this work. • Pulled the road shoulders of approximately 10 miles of roadway with the assistance of Jefferson County Road Department. City of Port TownsendFinal Budget 201158 Street Fund *=Better information in the City’s GIS system. Street Division Performance Measures 2008 2009 2010 as of 10/31/10 2011 Est. Citizen concern/requests received 286 340 184 200 Painting of crosswalks, curbs, and parking stalls (Time Spent, Hrs.) 500 500 500 500 Miles of gravel road maintained twice a year 5.04 3.51 3.51 3.51 Miles of roadway maintained in the City. 79 76.83* 76.83 80 Miles of road re-striped –one time per year 40 40 40 40 Street Shoulders - Miles pulled 0.75 0.5 10 10 Right-of-Way chip sealed or Paved (Miles) 0.0 0.78 Chip Sealed 0.0 0.0 Depending on Funding City of Port TownsendFinal Budget 201159 CITY OF PORT TOWNSEND Fund Summary Street Fund BudgetBudgetAcutal YearYearIncreaseYear 20112010<Decrease>2009 Revenues By Source State Grants-$ -$ -$ 1,982$ Federal Grants (Indirect)- - - 11,894 Motor Vehicle Fuel Tax191,781 201,294 (9,513) 194,160 Public Utility Taxes - Water,Sewer,Storm,Garbage553,552 548,071 5,481 509,333 Street Development Permits- - - 14,000 Investment Interest44 754 (710) 957 Street Payback Collection3,100 3,100 - 2,804 Miscellaneous Income300 300 - 619 Operating Transfers- In- - - - Total Revenues748,777$ 753,519$ (4,742)$ 735,748$ Expenditures by program Operations731,320$ 739,254$ (7,934)$ 800,604$ Capital Improvement Projects- 15,150 (15,150) 96,111 Total Expenditures731,320$ 754,404$ (23,084)$ 896,715$ Expenditures by object Repairs & Maintenance-$ -$ -$ -$ Utility Services96,000 86,800 9,200 82,395 Supplies41,000 41,000 - 41,979 Services & Charges115,263 121,632 (6,370) 110,661 Personnel185,352 182,778 2,574 162,071 Capital Outlay- 15,150 (15,150) 96,111 Interfund Services293,705 307,043 (13,338) 403,498 Total Expenditures731,320$ 754,404$ (23,084)$ 896,715$ Actual Beginning Fund Balance1,475$ 2,360$ (885)$ 163,326$ Increase<Decrease> in Fund Balance17,457 (885) 18,342 (160,966) Estimated Ending Fund Balance18,932$ 1,475$ 17,457$ 2,360$ Fund Balance Reserve % =2.5%0.2%0.3% Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates. City of Port TownsendFinal Budget 201160 Library Fund City Manager Library Director Adult Services Library Support Network Library Advisory Board Port Townsend Library Foundation Friends of the Port Townsend Library Port Townsend Library Volunteers Youth Services Circulation Services Technical Services Development Resource Assistant (.125 FTE) Adult Services Librarian (.75 FTE) Library Associate (.625 FTE) Library Associate (.875 FTE) Youth Services Librarian (.75 FTE) Senior Library Associate (.88 FTE) Circulation Coordinator/ Administrative Assistant (1.0 FTE) Library Associate Circ/Volunteer Coordinator (.75 FTE) Library Assistant (.75 FTE) Library Page/Courier (.88 FTE) Senior Library Associate (.75 FTE) Processing Technician (.88 FTE) Library Page (.25 FTE) Library Assistant (.2 FTE) Library Assistant Substitutes (.385 FTE) Library Assistant (.5 FTE TITLE V) City of Port Townsend Final Budget 2011 61 Library Fund MISSION The Port Townsend Public Library encourages a lifelong love of reading and learning, and supports the quest for knowledge, creativity, and adventure by providing free and open access to information and ideas. RESOURCES AND SERVICES Exciting days are ahead for our well-used and overcrowded library. The library needs more space to enable many more endeavors to serve the community and help meet the needs of City residents. Cramped shelves and limited space for computers and programs are symptoms of a problem not solved by the 2008 vote- the need for more space. Today the Port Townsend Public Library has stepped up to meet critical community needs for employment and job search assistance and for non-profit funding through its newly created Job Search Center and Grant Resource Center. In addition, the library has strengthened its educational role through a formal collaboration with the Port Townsend School District that provides for resource sharing to support curriculum development, literacy, research skills, and homework help. The library’s Early Literacy Center continues to reach parents and children, (birth through 5) by providing innovative programs and resources to support early childhood literacy needs. As the role of the library continues to expand in response to high usage and a greater demand for more information and educational resources, the campaign for more space has gained momentum. A committed partnership among key groups- the library’s dedicated Advisory Board, The Port Townsend Library Foundation, Friends of the Port Townsend Library, staff, thousands of library patrons, generous and thoughtful donors, and the City government has been formed to secure funding for the restoration and seismic retrofit of the Carnegie building and the construction of a new three-level addition. Restoring the historic structure and expanding the space available will match the library’s physical campus to its oversized usage and, when completed will almost triple the space available for collections, programs and services. This capital campaign looks forward to the next 100 years of library service to the Port Townsend community and a continuance of the legacy started so long ago by a group of “leading community ladies” and Andrew Carnegie. Collections The library has over 63,000 items including: books, magazines and newspapers; videos/DVDs, audio books; music CDs; and online reference databases which offer many full text articles covering a broad range of topics. The Maritime Resource Center is a major collection of maritime books, videos, and magazines, with a focus on boat building and design. Interlibrary Cooperation The library participates and shares an automated card catalog and circulation system with CLAN (Cooperative Libraries Automated Network), a consortium which includes Jefferson County Library, and Quilcene and Brinnon School libraries. The library shares in providing courier services between the two public libraries. Interlibrary loan items may be borrowed from libraries outside CLAN through OCLC, a national interlibrary loan network. The maritime collection of the Wooden Boat Foundation, located in the H.W. McCurdy Library at the Northwest Maritime Center, is now included in the CLAN online catalog thus greatly expanding the availability of both libraries’ significant maritime resources to the community at large. Technology The library provides computer software and public access to the Internet. Information about the library, access to the library catalog, useful links, current information about special programs City of Port TownsendFinal Budget 201162 Library Fund and upcoming events, and additional library services are made available on the library’s web site. Public Programs The library offers a continuing series of programs for adults, teens, and children including a community read, special interest topics, workshops, story hours, concerts, well- known authors and illustrators, book discussion groups, summer reading, homework help, and curriculum support. Information Services The library has a knowledgeable staff that provides reference and research assistance including help using the resources of the Early Literacy Center and the new Job Search and Grant Resource Centers, readers’ advisory for popular materials, and training in the use of reference and specialized databases. Operations The library’s collection management and administrative teams provide collection development, book processing, cataloging, outreach and program planning, and fund raising. Performance Measures 2009 Actual (55 hr/wk) 2010 Actual (55 hr/wk) Circulation total 263,690275,381 Reference Questions 15,78715,881 Interlibrary Loans 1,5991,782 Public Computer Use (logins) 44,78045,378 Total Library Cardholders Residents Non-Residents 9,921 8,433 1.488 9,503 8,143 1,360 Collections size (books, videos, dvds, books on tape & cds; music cds, periodicals) Periodical subscriptions 59,409 160 63,353 160 Online databases 2028 Youth Programs (includes outreach) 461374 Young Adult Programs 139132 Adult Programs (includes outreach) 167198 Library Attendance 171,800182,985 City of Port TownsendFinal Budget 201163 City of Port Townsend Fund Summary Library Fund BudgetBudgetAcutal YearYearIncreaseYear 20112010<Decrease>2009 Revenues By Source General Fund support-$ -$ -$ -$ Property Taxes955,765 939,023 16,742 929,726 Federal grants- - - 4,833 State grants18,000 53,083 (35,083) 6,924 Private grants9,870 9,870 - 3,938 Fines13,130 13,130 - 14,476 Donations5,481 Miscellaneous2,500 18,171 (15,671) 1,784 Total Revenues999,265$ 1,033,277$ (34,012)$ 967,161$ Expenditures By Program Library Services986,720$ 1,023,824$ (37,104)$ 912,824$ Total Expenditures986,720$ 1,023,824$ (37,104)$ 912,824$ Expenditures by Object Personnel627,155$ 611,979$ 15,176$ 583,394$ Operating Expenditures279,565 330,974 (51,409) 246,467 Capital Outlay - Acquisitions80,000 80,872 (872) 80,764 Capital Outlay - Furniture & Fixtures- - - 2,200 Total Expenditures986,720$ 1,023,824$ (37,104)$ 912,824$ Estimated Beginning Fund Balance50,431$ 40,979$ 9,453$ -$ Increase<Decrease> in Fund Balance12,545 9,453 3,092 54,336 Estimated Ending Fund Balance62,976$ 50,431$ 12,545$ 54,336$ Fund Balance Reserve % =6.3%4.9%5.6% Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates. City of Port TownsendFinal Budget 201164 CITY OF PORT TOWNSEND Fund Summary Lodging Tax Fund BudgetBudgetAcutal YearYearIncreaseYear 20112010<Decrease>2009 Revenues By Source Hotel Motel Taxes350,000$ 350,000$ -$ 338,145$ Private Contributions- 23,000 (23,000) - Miscellaneous Income- - - 96 Investment Interest57 113 (57) 462 Total Revenues350,057$ 373,113$ (23,057)$ 338,703$ Expenditures Professional Services-PT Chamber-$ -$ -$ -$ Professional Services-PAW- - - - Professional Services-Other240,000 220,000 20,000 306,143 Advertising- 3,577 (3,577) - Advertising-Joint Marketing- - - - Communications- - - - Miscellaneous-Special Events- 20,000 (20,000) - General Fund Overhead Charges33,667 33,667 - 40,417 Interfund Services & Charges - Public Restrooms- - - - Interfund Subsidies - Waterfront debt service69,269 69,269 - 69,269 Interfund Subsidies - McCurdy Pavilion debt service21,414 21,414 - 21,412 Interfund Subsidies - PT Marine Science Center debt5,983 5,983 - 5,983 Total Expenditures370,333$ 373,910$ (3,577)$ 443,224$ Estimated Beginning Fund Balance28,367$ 29,163$ (796)$ 133,684$ Increase<Decrease> in Fund Balance(20,276) (796) (19,480) (104,521) Estimated Ending Fund Balance8,091$ 28,367$ (20,276)$ 29,163$ Estimated Ending Fund Balance Reserve 2.3%7.6%8.6% Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates. City of Port TownsendFinal Budget 201165 Parks and Recreation Department Parks Assistant Parks Assistant Parks Assistant Parks Assistant Parks Seasonals Parks Foreman Parks Maintenance YMCA - partnership Recreation Lifeguards Instructors Assistant Pool Manager Pool Manager Aquatics/Pool Parks & Recreation Manager Public Works Director City Manager City of Port TownsendFinal Budget 201166 Community Services Fund – City Parks & Recreation Division Mission: The mission of the City of Port Townsend Parks & Recreation Division is to preserve and enhance natural resources and open space for future generations, to develop and maintain quality park spaces and recreation facilities and to provide diverse recreation & leisure programs. 2011 Goals and Objectives Goal: Provide facilities for the public that are aesthetically pleasing, well- maintained and safe. Continue a preventative maintenance and work order system to improve efficiencies and allow better accounting of work activities. Expand Park resources to facilitate increased management and maintenance of City Park facilities. Increase emphasis on maintenance of City trails and facility landscaping. Master plan the “Parkside Dr.” property Replace picnic shelter at Bobby McGarraugh Park Replace two sections of fence at the Port Townsend Skate Park. Goal: Provide play equipment that is well maintained in an environment that addresses safety concerns. Review the condition of all play equipment at least once a month and replace or repair any equipment that presents a safety hazard. Monitor the depth and condition of the surfacing under the equipment for fall protection. Renew or replace surfacing material when and if necessary. Install new play equipment at Pope Marine Park Goal: Maintain current plans related to the operation of City parks. Finish updating Parks, Recreation and Open Space Functional Plan to reflect current conditions and interests of the park users. Goal: Continue to establish an effective, identifiable brand/image for the Parks & Recreation Division to assist in marketing our facilities and services. Continue to use a standard/consistent style for park signs that easily identifies the facility or park as a City of Port Townsend property. Continue to use the division logo/mark to be used in addition to the city logo to brand our programs and publicity items. Update division website link to include all parks & facilities. Update the pool website to include photos of facility & staff, descriptions of programs, program fees and up to date schedule. Improve marketing of department by partnering with County Recreation & the YMCA to develop a recreation program guide. City of Port TownsendFinal Budget 201167 City of Port Townsend Fund Summary Community Services Fund BudgetBudgetActual YearYearIncreaseYear 20112010<Decrease>2009 Revenues By Source General Fund support989,000$ 885,544$ 103,456$ 977,479$ General Property Taxes400,000 400,000 - - Special Purpose Taxes125,000 - 125,000 - Charges for services - pool services105,000 108,000 (3,000) 102,784 Sublease income - Mountain View Campus9,120 9,120 - 1,725 Rental income13,750 7,000 6,750 9,630 Miscellaneous revenues4,485 4,485 - 4,463 Donations1,000 2,775 (1,775) 4,461 Total Revenues1,647,355$ 1,416,924$ 230,431$ 1,100,541$ Expenditures By Program Contract Community Service Providers133,600$ 153,600$ (20,000)$ 120,356$ Jefferson County-Parks & Recreation Facilities125,000 - 125,000 - Mountain View Campus188,375 190,060 (1,685) - Parks Maintenance664,698 571,795 92,903 463,522 Recreation118,000 118,000 - 140,500 Pool288,108 241,606 46,502 255,191 Interfund Charges149,373 131,784 17,589 108,202 Events Coordination- 2,764 (2,764) - Total Expenditures1,667,154$ 1,409,610$ 257,545$ 1,087,771$ Expenditures by Object Personnel750,826$ 642,499$ 108,327$ 468,899$ Operating Expenditures899,828 761,611 138,218 576,628 Interfund Loan Repayments- - - 41,492 Capital Outlay16,500 5,500 11,000 462 Total Expenditures1,667,154$ 1,409,610$ 257,545$ 1,087,482$ Actual Beginning Fund Balance20,228$ 12,914$ 7,314$ 143$ Increase<Decrease> in Fund Balance(19,799) 7,314 (27,114) 12,771 Estimated Ending Fund Balance428$ 20,228$ (19,799)$ 12,914$ Estimated Ending Fund Balance reserve0.0%1.4%1.2% Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates. Note 1: Prior to 2005, the Community Services Fund was included as various departments of the General Fund. City of Port TownsendFinal Budget 201168 CITY OF PORT TOWNSEND Fund Summary Community Development Block Grant Fund BudgetBudgetAcutal YearYearIncreaseYear 20112010<Decrease>2009 Revenues By Source Federal Program Income10,000$ 10,000$ -$ 472,444$ Federal Grant Programs- - - - Investment Interest Income 317 754 (437) 984 Total Revenues 10,317$ 10,754$ (437)$ 473,429$ Expenditures Community Development Loans-Other-$ -$ -$ -$ Community Development Loans-Historic District 50,000 100,000 (50,000) 470,740 Total Expenditures 50,000$ 100,000$ (50,000)$ 470,740$ Estimated Beginning Fund Balance63,431$ 152,677$ (89,246)$ 149,988$ Increase<Decrease> in Fund Balance(39,683) (89,246) 49,563 2,689 Estimated Ending Fund Balance23,748$ 63,431$ (39,683)$ 152,677$ Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates. City of Port TownsendFinal Budget 201169 CITY OF PORT TOWNSEND Fund Summary System Development Charges Fund BudgetBudgetAcutal YearYearIncreaseYear 20112010<Decrease>2009 Revenues By Source Interest Income15,660$ 8,329$ 7,331$ 2,096$ Water System Development Charges-City74,000 74,000 - 168,974 Water System Development Charges-Outside city20,000 20,000 - 22,687 Sewer System Development Charges69,000 69,000 - 118,881 Total Revenues178,660$ 171,329$ 7,331$ 312,638$ Expenditures Interfund Subsidies (Water)126,500$ 195,000$ (68,500)$ 102,117$ Interfund Subsidies (Sewer)22,000 170,000 (148,000) 89,844 Total Expenditures148,500$ 365,000$ (216,500)$ 191,961$ Estimated Beginning Fund Balance521,989$ 715,660$ (193,671)$ 594,984$ Increase<Decrease> in Fund Balance30,160 (193,671) 223,831 120,676 Estimated Ending Fund Balance552,149$ 521,989$ 30,160$ 715,660$ Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates. City of Port TownsendFinal Budget 201170 City of Port Townsend Fund Summary Fire and Emergency Services Fund BudgetBudgetActual YearYearIncreaseYear 20112010<Decrease>2009 Revenues By Source General Fund support-$ -$ -$ 823,635$ General Property Taxes831,138 832,171 (1,033) - Special Purpose Taxes125,000 - 125,000 - EMS Property Taxes740,000 412,500 327,500 391,750 Residual Equity Transfer in- - - 11,200 Total Revenues1,696,138$ 1,244,671$ 451,467$ 1,226,585$ Expenditures By Program Fire831,138$ 832,171$ (1,033)$ 834,835$ Emergency Medical Services (EMS)740,000 412,500 327,500 391,750 - - - - Total Expenditures1,571,138$ 1,244,671$ 326,467$ 1,226,585$ Expenditures by Object Personnel-$ -$ -$ -$ Operating Expenditures- - - - Intergovernmental Charges-EJFR1,571,138 1,244,671 326,467 1,226,585 Capital Outlay- - - - Total Expenditures1,571,138$ 1,244,671$ 326,467$ 1,226,585$ Estimated Beginning Fund Balance(0)$ (0)$ -$ -$ Increase<Decrease> in Fund Balance125,000 (0) 125,000 - Estimated Ending Fund Balance125,000$ (0)$ 125,000$ -$ Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates. City of Port TownsendFinal Budget 201171 Public Works Administration Office Lead Engineering Division see Organizational Chart Street/Sewer/Storm Division see Organizational Chart Parks & Recreation Division see Organizational Chart Water & Facilities Division see Organizational Chart Public Works Director City Manager City of Port TownsendFinal Budget 201172 Public Works Administration and Engineering Mission Statement: To provide overall leadership, management, administration, and support for all the divisions of the Public Works Department. To provide safe, reliable, efficient Public Works services to the community. To provide sound technical advice to the City Manager, City Council, City staff, and the public. To ensure the effective and efficient integration of Public Works efforts into the overall operation of the City as well as appropriate County/State plans. 2011 Goals and Objectives Goal: Develop and manage plans and execute programs that aid in the informed decision making by Public Works divisions, other City Departments, City Manager, and Council. Manage utility system upgrades to ensure regulatory compliance and the safe, reliable provision of essential City services including improvements to the water distribution and wastewater collection systems, sewer trunk line improvements and continued planning and design efforts on other elements of the water and waste water systems. Projects include Secondary Water Treatment Facility, Wastewater Treatment Plant Outfall, Kanu Drive Pump Station Replacement, City Lake Pipeline Repair and a plan for sewer extension in the southwest quadrant of the City. Ensure continued reliable, safe water supply through continued planning to meet federally mandated secondary disinfection standards. Improve the quality of life in Port Townsend through continual review and improvement of City parks, recreation, and swimming pool services. Provide engineering review of proposed development projects in support of the Development Services Department and update the Engineering Design Standards as needed. Increase emphasis on transportation planning and street maintenance and improvement operations with final adoption of the Transportation Functional Plan by the City Council. Support the activities of all Public Works elements and other City departments by providing current, accurate GIS data to fullest extent possible. Goal: Oversee the development and timely, cost-efficient administration of capital projects. Provide project management and technical support for the development, bidding, and contract compliance for Downtown Streetscape, Waterfront Esplanade, Water and Taylor Street Sidewalk Repairs, and other major projects. Integrate the Mountain View complex into City facility operations and maintenance schedules. City of Port TownsendFinal Budget 201173 Public Works Administration and Engineering Goal: Secure the means to finance capital projects necessary to a healthy infrastructure by careful management of current resources and a continuing vigilance for favorable financing. Continue search for grant funding opportunities and low interest loans in conjunction with the City’s capacity to finance the loans. Provide assistance in grant and loan preparation to all Public Works divisions and City departments. Goal: Create administrative systems to increase efficiencies and save tax- and rate-payers money. Update procurement policies and methods that assure the best value at the best price while maintaining strict compliance with state and city bidding and procurement laws. Continue working towards full compliance on budget and bidding processes on an ongoing basis. Provide updates and training on the latest procurement methods, laws, and policies. Ensure the efficient and effective organization of critical information through daily emphasis on the Records Management Program. Goal: Work toward increased customer satisfaction with Public Works services. Continue to support and improve the Customer Request Program. City of Port TownsendFinal Budget 201174 City of Port Townsend Fund Summary Public Works Admin and Engineering Fund BudgetBudgetActual YearYearIncreaseYear 20112010<Decrease>2009 Revenues By Source Interfund Services1,034,731$ 1,190,555$ (155,823)$ 1,269,827$ General Fund support- - - - Total Revenues1,034,731$ 1,190,555$ (155,823)$ 1,269,827$ Expenditures By Program Administration285,930$ 279,192$ 6,738$ 310,191$ Engineering Services788,480 838,873 (50,393) 960,377 Total Expenditures1,074,410$ 1,118,065$ (43,654)$ 1,270,568$ Expenditures by Object Personnel933,196$ 973,869$ (40,673)$ 1,037,369$ Operating Expenditures128,344 131,089 (2,745) 108,676 Interfund Charges7,870 8,107 (237) 119,046 Capital Outlay5,000 5,000 - 5,477 Total Expenditures1,074,410$ 1,118,065$ (43,654)$ 1,270,568$ Actual Beginning Fund Balance84,253$ 11,763$ 72,490$ 12,505$ Increase<Decrease> in Fund Balance(39,679) 72,490 (112,169) (742) Estimated Ending Fund Balance44,574$ 84,253$ (39,679)$ 11,763$ Fund Balance Reserve % =4.3%7.1%0.9% Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates. City of Port TownsendFinal Budget 201175 General Government Debt Service The city issues long term debt instruments to finance large capital projects. These are typically for items that have long useful lives for which this financing method will reduce the annual debt service burden on its citizens. Since local governments are permitted to issue tax-exempt bonds, this financing option helps reduce the cost of borrowing. State law limits general obligation bond issues. These bonds may be issued in two different methods: voted bonds and non-voted bonds. Washington State law limits the voted bond indebtedness to two and one-half percent (2.5%), including non-voted debt, of the city’s current assessed valuation (A.V.). Cities are also authorized to issue general obligation bonds for an additional two and one-half percent (2.5%) of the city’s current assessed valuation for parks and open spaces and utilities. Both of these bond issues must be voted and approved by a 60 percent majority vote of the registered voters. Bonds of this type are unlimited tax obligations of the city, and are backed by the full faith and credit of the city. The city presently has no voted bonds outstanding. Non-voted bonds are called “Councilmanic” bonds and are limited by state law to one and one-half percent (1.5%) of the city’s current assessed valuation. The city currently has five general government Councilmanic bonds outstanding totaling $7,431,862. In 1991, the city issued $250,000 limited tax general obligation bonds for the Balloon Hanger at Fort Worden for performing arts as authorized by Ordinance 2235. The source of monies to repay the debt service for this issue comes from an annual operating transfer from the city’s Lodging Tax Fund, which collects the lodging tax. In 1999, the city issued $645,000 limited tax general obligation bonds for various capital improvements. These capital items include: library improvements, police station improvements, fire station improvements, city hall facilities and Port Townsend Marine Science Center improvements as authorized by Ordinance 2709. The source of monies to repay the debt service for this issue comes from a portion of the city’s general property tax levy and annual operating transfers from the Lodging Tax Fund. In 2002, the city issued $3,465,000 limited tax general obligation bonds for the construction of the city hall annex building and remodel of old city hall as authorized by Ordinance 2812. The source of monies to repay the debt service for this issue comes from a portion of the city’s general property tax levy and real estate excise tax revenues. In 2003, the city issued $2,390,000 in limited tax general obligation bonds for the construction of the city hall annex building and remodel of old city hall as authorized by Ordinance 2844. The source of monies to repay the debt service for this issue comes from a portion of the city’s general property tax levy and real estate excise tax revenues. In 2005, the city issued $1,525,000 in limited tax general obligation bonds for the construction of the city hall annex building and remodel of old city hall as City of Port TownsendFinal Budget 201176 General Government Debt Service authorized by Ordinance 2908. The source of monies to repay the debt service for this issue comes from a portion of the city’s general property tax levy and real estate excise tax revenues. On July 1 2008, the city issued $7,500,000 in limited tax general obligation bonds for the construction of city street and park facility improvements as authorized by Ordinance 2978. The source of monies to repay the debt service for this issue comes from a portion of the city’s general property tax levy, real estate excise tax revenues, and hotel/motel tax revenues. Accompanying the debt service information is a schedule that computes the city’s legal debt limitation as established by state law. City of Port TownsendFinal Budget 201177 Utility Debt Service The city’s utility funds may also issue long-term debt instruments to finance large capital projects. These are typically for utility plant improvements that have long useful lives for which this financing method will reduce the annual debt service burden on its utility customers (ratepayers). Since local governments are permitted to issue tax- exempt bonds, this financing option helps reduce the cost of borrowing. These debt instruments are usually issued as revenue bonds. The source of monies to repay the revenue bond debt service comes from utility revenues, not property taxes. In addition to revenue bonds, cities may apply to Washington State for low interest and/or interest-free loans. This is a competitive process that involves city staff presenting a proposal in Olympia for an application for Public Works Trust Fund Loans and State Revolving Fund Loans. Because of the low interest and interest-free loans, this method of financing public works is very beneficial to the city’s ratepayers. The application process is comprehensive and competitive. Those cities scoring highest in the State’s evaluation process receive the favorable loans. The more significant qualifying criteria require cities to: • Impose the ¼ of one percent real estate excise tax • Develop a long-term plan for financing public work needs • Use all local revenue sources which are reasonably available for funding public works • Adopt a comprehensive plan • Demonstrate a history of maintaining the city’s utility system • Demonstrate a commitment to professional management The evaluating criteria are weighted 60% professional management and 40% city need. The city has received four Public Works Trust Fund (PWTF) low interest State loans. One is a PWTF 1998 loan for water projects totaling $2,138,740, for 20 years at an interest rate of 1%. Another is a PWTF 1999 loan for sewer projects totaling $1,593,739 at an interest rate of 1%. The third is a PWTF 2001 loan for sewer outfall totaling $1,153,350 at an interest rate of 0.5% for 19 years. A fourth is a PWTF 2002 loan for Morgan Hill water system upgrades totaling $1,242,743, for 20 years at an interest rate of 0.5%. There are also two no-interest or low interest State Revolving Fund (SRF) loans. One is for the wastewater master plan for $182,620, and the second is for a wastewater conveyance system totaling $1,000,000, for 19.5 years at 1.5%. The city sold its Tri-Area Water System in December 2001 to the Public Utility District #1 (PUD). As part of that transaction, certain revenue bonds were defeased, and certain state loans were transferred to the PUD. The city rescheduled the state loans when the amounts were finalized. In 1978, the city utility issued $395,000 revenue bonds for capital improvements to the utility as authorized by Ordinance 1798. The source of monies to repay the City of Port TownsendFinal Budget 201178 Utility Debt Service debt service for this issue comes from the revenues of the utility. In 1992, the city utility issued $6,820,000 revenue bonds for capital improvements to the utility as authorized by Ordinance 2305. The source of monies to repay the debt service for this issue comes from the revenues of the utility. Subsequently, the city refunded $4,350,000, of these bonds with 1998 revenue refunding bond issue to reduce the total debt obligation with new low interest bonds. In 1998, the city utility issued $4,950,000 revenue refunding bonds and $1,000,000 revenue bonds for capital improvements to the utility as authorized by Ordinance 2625. The revenue refunding bonds refinanced $115,000 of the remaining 1978-Series B revenue bonds and most of the 1992 revenue bonds. The refunding issued produced significant savings in future interest costs to the utility ratepayers. The source of monies to repay the debt service for this issue comes from the revenues of the utility. The utility debt service payments for the revenue and revenue refunding bonds are budgeted in a utility debt service fund as listed below. The debt service payments for the State trust and revolving loans are budgeted as a debt service line item in the Water/Sewer Fund. A debt service fund for the State loans is not necessary. City of Port TownsendFinal Budget 201179 Statutory Legal Debt Margin 2010 Assessed Valuation per County Assessor1,455,136,315$ General Purpose - Non-Voted Limited Tax (Non-voted) General Obligation Debt Capacity: 1.5% of value of taxable property(per RCW 39.36.02) =21,827,045$ Less:Outstanding Limited Tax General Obligation Debt(14,180,321)$ Remaining Nonvoted Debt Capacity =7,646,724$ Percent of Limited Tax Debt Capacity Used =64.97% General Purpose - Requires Voter Approval Unlimited Tax (Voted) General Obligation Debt Capacity: 2.5% of value of taxable property(per RCW 39.36.02) =36,378,408$ Less:Outstanding Unlimited Tax General Obligation Debt-$ Less:Outstanding Limited Tax General Obligation Debt(14,180,321)$ Remaining Voted and Non-Voted Debt Capacity =22,198,087$ Percent of Limited Tax Debt Capacity Used =38.98% Parks and Open Space Purposes - Requires Voter Approval Unlimited Tax (Voted) General Obligation Debt Capacity: 2.5% of value of taxable property(per RCW 39.36.02) =36,378,408$ Less:Outstanding Unlimited Tax General Obligation Debt-$ Remaining Voted Debt Capacity for Parks and Open Space Purposes =36,378,408$ Utility Purpose - Requires Voter Approval Unlimited Tax (Voted) General Obligation Debt Capacity: 2.5% of value of taxable property(per RCW 39.36.02) =36,378,408$ Less:Outstanding Unlimited Tax General Obligation Debt-$ Remaining Voted Debt Capacity for Parks and Open Space Purposes =36,378,408$ Computation of Statutory Debt Limitation City of Port TownsendFinal Budget 201180 CITY OF PORT TOWNSEND Fund Summary G.O. Bond Fund BudgetBudgetActual YearYearIncreaseYear 20112010<Decrease>2009 Revenues By Source Property Taxes150,000$ 150,000$ -$ 96,932$ Investment Interest250 12 239 732 Intergovernmental Charges60,000 60,000 - 60,000 Operating Transfers- In835,924 854,372 (18,448) 835,370 Total Revenues1,046,174$ 1,064,384$ (18,209)$ 993,034$ Expenditures Debt Service Principal385,901$ 370,420$ 15,481$ 353,925$ Debt Service Interest615,572 628,972 (13,400) 641,445 Professional Services1,820 1,820 - 1,817 Total Expenditures1,003,293$ 1,001,212$ 2,081$ 997,187$ Estimated Beginning Fund Balance62,591$ (580)$ 63,172$ 3,572$ Increase<Decrease> in Fund Balance42,881 63,172 (20,290) (4,152) Estimated Ending Fund Balance105,473$ 62,591$ 42,881$ (580)$ Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates. City of Port TownsendFinal Budget 201181 CITY OF PORT TOWNSEND Fund Summary Water/Sewer Bond Funds Debt Service BudgetBudgetActual YearYearIncreaseYear 20112010<Decrease>2009 Revenues By Source Investment Interest2,337$ 2,338$ (0)$ 4,310$ Operating Transfers- In from Water Utility22,250 65,455 (43,205) 66,987 Operating Transfers- In from Sewer Utility- 564,045 (564,045) 557,833 Total Revenues24,587$ 631,838$ (607,250)$ 629,130$ Expenditures Debt Service Principal455,000$ 575,000$ (120,000)$ 545,000$ Debt Service Interest27,710 54,500 (26,790) 78,570 Professional Services1,000 1,000 - 604 Total Expenditures483,710$ 630,500 (146,790)$ 624,174$ Estimated Beginning Fund Balance584,345$ 583,007$ 1,338$ 578,050$ Increase<Decrease> in Fund Balance(459,123) 1,338 (460,460) 4,957 Estimated Ending Fund Balance125,222$ 584,345$ (459,123)$ 583,007$ Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates. City of Port TownsendFinal Budget 201182 Capital Project Funds Capital project funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds and trust funds). The City has one non-utility capital project funds called the Capital Improvement Fund, and one utility capital improvement fund called the Utility Construction Fund. Capital Improvement Fund Revenues come from several different sources for this fund. The real estate excise tax, bond proceeds, and fund transfers are major sources of revenue for this fund. Some transfers from other funds like the General Fund and Street Fund. Some are revenues deposited into this fund from grants via state and federal sources, "fee in lieu of," "mitigation fees," "impact fees" for applicable projects, and interest income. The real estate excise tax (R.E.E.T.) that is levied by the State is deposited into this fund. This tax is levied on all sales of real estate, measured by the full selling price, including any liens, mortgages and other debts given to secure the purchase. The state levies this tax at the rate of 1.28 percent. A locally imposed tax is also authorized. In 1990 and 1992, the State Legislature made a number of changes in the locally imposed R.E.E.T. As Port Townsend is required to plan under the Growth Management Act (GMA), new language was enacted regarding the first quarter (.025) percent of the tax. Based on the GMA, Port Townsend was given the option of levying a second quarter percent to help defray the costs of implementing the Growth Management Act. The city receives the second quarter of R.E.E.T, which results in a combined rate of 1.78%. The first quarter percent of the R.E.E.T. receipts must be spent solely on capital projects that are listed in the Capital Facilities Plan element of the comprehensive plan. Capital projects are defined as: "Those public works projects of a local government for planning acquisition, construction, reconstruction, repair, replacement, rehabilitation, or improvement of streets, roads, highways, sidewalks, street and road lighting systems; traffic signals; bridges; domestic water systems; storm and parks recreational facilities; fire/protection facilities; trails; libraries; administrative judicial facilities; and river and/or waterway flood control." The second quarter percent of the R.E.E.T. that is levied and is part of this budget can only be levied by those cities that are required to plan under GMA. In this quarter percent of R.E.E.T. "capital projects" mean: "Those public works projects of a local government for planning acquisition, construction, reconstruction, repair, replacement, rehabilitation, or improvement of streets, roads, highways, sidewalks, street and road lighting systems; traffic signals; bridges; domestic water systems; storm and sanitary sewer systems and planning, construction, reconstruction, repair, rehabilitation, or improvement to parks." When other operating divisions or funds expend monies for qualified projects, City of Port TownsendFinal Budget 201183 Capital Project Funds transfers-out of the R.E.E.T. Fund are used to reimburse the operating division. The interest income is based on prudent investing with the inclusion of construction project scheduling and cash flow analysis. Utility Construction Fund The Utility Construction Fund is a capital project fund restricted to expenditures for approved utility improvements. The interest earnings on this fund are also restricted to the approved utility improvement. City of Port TownsendFinal Budget 201184 CITY OF PORT TOWNSEND Fund Summary Capital Improvement Fund BudgetBudget YearYearIncrease 20112010<Decrease> Revenues By Source Real Estate Excise Tax #1170,000$ 220,000$ (50,000)$ Real Estate Excise Tax #2170,000 220,000 (50,000) Federal Grants784,611 1,192,690 (408,079) State Grants- 540,000 (540,000) State Grants - CIF- 300,000 (300,000) State Grants - WSDOT- 1,100,000 (1,100,000) State Grants-Transportation Improvement Board- 1,478,000 (1,478,000) Public Works Trust Fund Loans- - - Local Improvement District Proceeds- - - Bond Proceeds2,430,119 3,200,000 (769,881) Investment Interest- 15,725 (15,725) Miscellaneous Income- - - Interfund Transfer-in Street Fund- 10,000 (10,000) Interfund Transfer-in Golf Course Fund- - - Interfund loan receipts- 50,000 (50,000) Other Financing Sources1,089,000 6,568,210 (5,479,210) Donations- 3,000 (3,000) Total Revenues 4,643,730$ 14,897,625$ (10,253,895)$ Capital Project Expenditures Personnel-$ -$ -$ Building & Structures946,750 1,151,390 (204,640) Streets Capital Improvements2,145,182 6,987,304 (4,842,122) Parks Capital Improvements886,000 2,161,500 (1,275,500) Operating Transfer 2002 Bond Payment27,693 27,693 - Operating Transfer 2003/2004 Bond Payment- - - Operating Transfer 1999 Bond Payment21,745 21,745 - Operating Transfer 2005 Bond Payment90,128 90,128 - Operating Transfer 2003/2008 Bond Payment75,000 254,127 (179,127) Interfund Charges270,154 618,574 (348,420) Other Financing Uses1,152,000 4,831,222 (3,679,222) Intergovernmental Loans - Recreation Center25,000 25,000 - Miscellaneous Expense- - - Total Expenditures 5,639,652$ 16,168,683$ (10,529,031)$ Estimated Beginning Fund Balance1,362,024 2,633,082 (1,271,058)$ Increase<Decrease> in Fund Balance(995,922) (1,271,058) 275,136 Estimated Ending Fund Balance 366,103$ 1,362,024$ (995,922)$ City of Port TownsendFinal Budget 201185 CITY OF PORT TOWNSEND Fund Summary Water/Sewer Capital Improvement Fund BudgetBudgetActual YearYearIncreaseYear 20112010<Decrease>2009 Revenues By Source Investment Interest13$ 823$ (810)$ -$ Public Works Trust Fund Loan Proceeds500,000 - 500,000 - Utility Local Improvement District Proceeds- - - - Operating Transfers-In from Water Fund154,000 199,500 (45,500) 21,551 Operating Transfers-In from Sewer Fund473,000 19,509 453,491 59,618 Operating Transfers-In from OGWS Pipeline Trust Fund105,000 - 105,000 - Operating Transfers-In from System Development Charges Fund148,500 365,000 (216,500) 191,961 Miscellaneous- - - - Total Revenues 1,380,513$ 584,832$ 795,681$ 273,130$ Capital Project Expenditures General Fund Overhead Expenditures125,500$ 89,451$ 36,049$ 24,830$ Improvements - Water805,000 150,000 655,000 112,425 Improvements - Sewer 450,000 344,509 105,491 135,875 Total Expenditures1,380,500$ 583,960$ 796,540$ 273,130$ Estimated Beginning Fund Balance3,164$ 2,292$ 872$ 2,292$ Increase<Decrease> in Fund Balance 13 872 (859) - Estimated Ending Fund Balance3,177$ 3,164$ 13$ 2,292$ Notes: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates. Starting in 2002, all capital improvements for water/sewer are budgeted in a new fund (Fund 415). In prior years capital improvements were budgeted directly in the Water/Sewer Fund. City of Port TownsendFinal Budget 201186 Water/Facilities/Equipment Divisions Maintenance Workers/Operators (4 FTE) Seasonals (0.7 FTE) Water Crew ChiefWater Resources Operations Manager Mechanic Maintenance Workers (2) Equipment & Facilities Crew Chief Operations Manager Water & Facilities Public Works Director City Manager City of Port TownsendFinal Budget 201187 Water/Sewer Utility Fund Water Utility Division Mission Statement: The water utility shall provide a safe, reliable water supply that meets all federal and state standards and shall provide high quality service to its customers. Goals for 2011 • The water utility will stay informed on state and federal issues and regulatory trends. • The utility will plan for compliance with new regulations on water quality. • The utility will stay involved in the regional water resource planning process. • The water utility will concentrate capital improvement programs on LT2 secondary disinfection options and reservoir repairs. • The water utility will improve its cross connection control program. Water Distribution Year 2010 accomplishments • Reliably delivered safe clean drinking water to 5182 taps / 8925 customers at up to 2,000,000 gallons per day. • Reliably delivered safe clean drinking water to Fort Worden State Park and to P.U.D. Number One of Jefferson County. • Accurately read 5182 meters each month. • Flushed the entire distribution system to remove accumulated sediment and stale water twice. • Installed 56 new water taps and meters. • Installed 280 replacement meters. • Repaired 10 water main breaks. • Installed 10 new fire hydrants. • Replaced 785 feet of old, undersized, galvanized water main. • Tested flow and residual pressure on 142 fire hydrants. • Completed an inventory of cross connection control devices. • Performed extensive valve maintenance • Built slow sand filtration pilot plant. Water Quality and Treatment • Treated an average of 15 million gallons per day. • Delivered an average of one million gallons a day to the distribution system and 14 million gallons a day to Port Townsend Paper Company. • Continued extensive, required monitoring and testing programs to maintain and document water quality, at the source, after treatment, and in the distribution system. • Continued required watershed control program in cooperation with the U.S. Forest Service. • Continued to meet the stringent water quality criteria for avoidance of filtration. • Continued participation in regional water resource planning efforts. • Made preparations for water treatment pilot studies for future filtration or secondary disinfection. City of Port TownsendFinal Budget 201188 Water/Sewer Utility Fund Wastewater Collection Division (In conjunction with Street/Storm Funds) Function: To maintain the Wastewater Collection System in order to provide for the safe transmission of wastewater from the source to the Wastewater Treatment Facility. Goals and Objectives Goal: Reduce the number of sewer overflows and back-ups, emergency calls and liability to the City. Rehabilitate or replace failing portions of the collection system as CIP funding allows. Adhere to the three month, six-month and annual sewer cleaning schedule of problem lines. Clean one complete sewer basin as established in the yearly basin-by-basin cleaning schedule. This is to clean all sewer lines throughout the collection system over a five-year schedule. This effort is in addition to the six-month cleaning of problem sewer lines. Perform maintenance and treatment of known grease problem sewer lines. To work cooperatively with the businesses on reducing the discharge of grease into the wastewater collection system. This will be done by enforcement of the City’s sewer ordinance and working with the businesses on the installation and maintenance of grease traps. To root cut approximately 2,000 feet of sewer line as identified in the Wastewater Comprehensive Master Plan and known lines with root problems. 2010 Accomplishments • Cleaned all sewer lines on the list of problem lines that require a three month, six-month and annual cleaning schedule. • Cleaned 10 % of one of the five basins as identified in the five year cleaning program. • Root cut approximately 2,000 feet of problem sewer lines. • Installed four (4) new maintenance holes into the existing collection for better access to perform maintenance on the main line. By contract. • Replaced approximately 600 feet of mainline (clay and concrete) with new PVC pipe. By contract. Performance Indicators 2008 2009 2010 as of 10/31/2010 2011 Est. Number of citizen concern/requests received 16 23 10 15 Number of feet of line cleaned on 6 month and one year schedule 7,500 7,500 7,500 7,500 Maintenance holes installed/rebuilt 1 5 4 5 Complete cleaning of one sewer basin (five year program) 15% 10% 10% 50% Length of sewer lines (feet) performed root cutting 2,500 3,000 2,000 3,000 Length of sewer lines (miles) in the city 75 75 76 76.5 Hours spent on televising sewer lines (inspecting) 100 75 100 100 Sewer Backups in collection system 0 2 3 0 City of Port TownsendFinal Budget 201189 Water/Sewer Utility Fund Wastewater Treatment Division Function: To provide for the treatment of wastewater and the operating, monitoring and maintenance of the facilities in compliance with federal and state laws and regulations and in agreement with the City’s concerns for public safety and health and environmental quality. The wastewater treatment facility (WWTF) is responsible for the operation and maintenance of eight sewage lift stations that support the City’s wastewater collection system and is responsible for one storm water lift station. Goals and Objectives Goals: • Operate the wastewater treatment facility within all limits required by our N.P.D.E.S. (National Pollution Discharge Elimination System) permit. • Operate and maintain all of the lift stations to assure optimal performance and reliability. Objectives: • Continue to operate the wastewater treatment facility to prevent violations of the N.P.D.E.S. permit by providing monitoring and maintenance of the facility and by enforcement of the City’s sewer use ordinance (PTMC 13.21 through PTMC 13.24). • Continue to operate and maintain the lift stations to provide optimal performance and reliability by performing regular scheduled maintenance on all of the equipment. • Continue to implement the approved capital improvement program (CIP). • Continue to work with the wastewater collection division in the removal of infiltration and inflow (rain) from the collection system. • Continue to operate the facilities as efficiently and economically as possible to produce the best effluent quality possible within the available resources. • Maintain the facility to ensure the prolonged life of the capital investment. 2010 Accomplishments • We have operated the WWTF within all the N.P.D.E.S. permit limits. • All maintenance activities were performed on all of the equipment at the wastewater facility and sewage lift stations and we had no failures in our system. • Received operations award for 2009 from the Washington State Department of Ecology for exemplary performance in the operation of the City’s Wastewater Treatment and Collection systems. • Successfully passed both (2/year) lab accreditation performance evaluation studies in order to maintain our lab accreditation. • Painted the outside of the Point Hudson lift station building. • Rebuilt one of the pumps at the Monroe Street lift station. • Rebuilt one of the pumps at the Port Lift Station. City of Port TownsendFinal Budget 201190 Water/Sewer Utility Fund Performance Indicators 2008 2009 2010 as of 10/31/10 2011 Est. Oversee the treatment facility within the N.P.D.E.S. permit limits. (1) 100 % 100 % 100 % 100 % Wastewater treatment facility capacity (% used) Flow based on the new rating of the facility (2) 62.5 % 62.5 % 60 % 63 % Wastewater treatment facility capacity (% used) BOD based on the new rating of the facility (2) 67.0 % 63.5 % 62.8 % 65 % Wastewater treatment facility capacity (% used) TSS based on the new rating of the facility (2) 53.8 % 50.7 % 52.5 % 54 % Average flow rate per day (million gallons) 0.900 0.900 0.860 0.950 Cost to treat the wastewater (per gallon) $ 0.0041 $ 0.0039 $ 0.0031 $ 0.0040 Population from OFM (Facility is rated for 12,000 people) 8,925 8,895 8,945 8,950 (1) N.P.D.E.S. is National Pollution Discharge Elimination System. (2) When the facility reaches 85% the City is required to submit a plan and a schedule for continuing to maintain capacity at the facility sufficient to achieve the effluent limitations and other conditions of the N.P.D.E.S. Permit. City of Port TownsendFinal Budget 201191 Water/Sewer Utility Fund Biosolids Composting Division Function: To provide biosolids, septage and yard waste composting treatment and the operation, monitoring and maintenance of such facilities in compliance with federal and state laws and regulations and in agreement with the City’s concerns for public safety, health and environmental quality. Goals Operate the biosolids composting facility within all limits required by our State Waste Discharge permit. This is the liquid portion of our process. To produce Class “A” exceptional quality compost materials that meets all federal and state regulations for distribution to the public. Operate and maintain all of the equipment at the facility to assure optimal performance and reliability. Operate the biosolids composting facility in a fiscally responsible manner to reduce the costs to the utility rate-payers. Objectives Continue to efficiently operate the biosolids composting facility to prevent violations of the State Waste Discharge permit by providing continued monitoring and maintenance of the facility. Continue to operate and maintain the equipment to provide optimal performance and reliability by performing regular scheduled maintenance on all of the equipment. Continue to operate the wastewater treatment facility as efficiently and economically as possible to produce the best effluent quality possible within the available resources. Monitor and test the compost materials for compliance with all federal and state regulations to be classified as Class “A” exceptional quality compost materials for distribution to the public. 2010 Accomplishments • The facility has been operated 100 % within the State Waste Discharge permit limits. • To 10/31/2010 we have produced two batches of compost for distribution to the public. • To 10/31/2010 we have sold 2,879 cubic yards of compost to the public. • As of 09/30/2010 we have received 580,777 gallons of septage. • Started charging for yard waste materials as of October 20, 2008 to help offset the cost of processing and handling of the yard waste materials coming into the facility. This has produced $44,034 in revenue as of the budget report of September 2010. • Installed a new replacement septage feed pump that replaced a pump that had been in service since December 1993. City of Port TownsendFinal Budget 201192 Water/Sewer Utility Fund Performance Indicators 2008 2009 2010 as of 10/31/10 2011 Est. Oversee the treatment facility within the N.P.D.E.S. permit limits. (1) 100% 100% 100% 100% To produce class "A" compost for distribution to the public with a goal of having at least three sale events during the year. Batches produced are: 3 2 2 3 Septage received (Gallons) 735,543816,516 580,777 800,000 Dry Tons of biosolids processed 277 278.59 225.98 270 Yard Waste Received (Tons) 5,149 2,630.89 2,185.58 as of 9/30/10 3,000 Finished Compost Produced (cubic yards) 4,621 3,871 3,700 3,500 (1) N.P.D.E.S. is National Pollution Discharge Elimination System. City of Port TownsendFinal Budget 201193 CITY OF PORT TOWNSEND Fund Summary Water/Sewer Utility Fund BudgetBudgetActual YearYearIncreaseYear 20112010<Decrease>2009 Revenues By Source Revenues from Utility Sales4,273,194$ 4,222,990$ 50,205$ 4,071,507$ Miscellaneous Operating Revenues39,081 39,060 21 119,922 Engineering Fees- - - 154 Investment Interest6,175 10,680 (4,504) 78,935 Biosolids Compost Fees90,810 90,604 206 87,518 Wholesale Biosolids Compost Fees2,600 2,600 - 2,615 System Development Charges Equity Transfers- - - - Water/Sewer Latecomer Fees6,000 6,000 - 8,180 System Development Charges- - - - Total Revenues 4,417,861$ 4,371,934$ 45,927$ 4,368,830$ Expenditures by Program Utility Billing454,857$ 467,621$ (12,764)$ 441,560$ City Water Operations1,600,683 1,638,586 (37,904) 1,433,578 City Water Supply395,083 501,230 (106,147) 398,308 Wastewater Treatment1,211,298 1,290,892 (79,594) 1,358,306 Wastewater Collection1,294,300 1,403,318 (109,018) 1,299,258 Biosolids453,538 517,768 (64,230) 417,642 Water Resources 118,053 115,519 2,534 121,074 Total Expenditures 5,527,811$ 5,934,933$ (407,122)$ 5,469,726$ Expenditures by Object Personnel1,648,578$ 1,649,545$ (967)$ 1,626,914$ Supplies & Services797,696 889,170 (91,474) 634,545 Utility Taxes199,591 198,674 917 172,170 Intergovernmental Services16,500 16,500 - 9,500 Interfund Services1,206,363 1,387,181 (180,817) 1,441,758 Equipment Rental382,995 407,362 (24,367) 345,670 Debt Service315,438 924,342 (608,905) 921,314 Transfers Out 654,000 269,009 384,991 131,169 Capital Outlay 306,650 193,150 113,500 186,687 Total Expenditures 5,527,811$ 5,934,933$ (407,122)$ 5,469,726$ Estimated Beginning Fund Balance1,543,859$ 3,106,859$ (1,563,000)$ 4,214,696$ Increase (Decrease) in Fund Balance(1,109,950) (1,563,000) 453,049 (1,100,896) Estimated Ending Fund Balance433,909$ 1,543,859$ (1,109,950)$ 3,113,800$ Fund Balance Reserve % =9.8%35.3%71.3% Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates. City of Port TownsendFinal Budget 201194 Storm Water Utility Fund Storm Water Division (In conjunction with Streets/Wastewater) Function: To clean and maintain the Stormwater Collection System to provide for the safe and efficient transmission of stormwater to prevent damage to public and private property. Goals and Objectives Goal: Continue to maintain the Stormwater Collection System in the most efficient and cost-effective manner possible. • Continue the installation of new catch basins that are needed throughout the system for better treatment of storm water. • Continue to assist the Engineering Department in evaluating stormwater issues. • Identify shoulders that need to be pulled to allow water to get into drainage ditches (swales). This is to prevent damage to the streets by allowing the water to get away from the asphalt area. Goal: Adopt a Stormwater Master Plan and implement approach decided by Council • Develop a scope of work to develop a draft Stormwater Master Plan. Goal: Increase the percentage of storm systems cleaned annually. 2010 Accomplishments • Cleaned 75% of the system using a basin by basin approach to cleaning the entire storm water system. • Provide routine maintenance inspections for stormwater collection facilities. • Mowed Froggy Bottoms stormwater basin two times to maintain growth and noxious weeds. • Pulled the shoulders on approximately 10 miles of roadway to help get the water off of the road. Performance Indicators 2008 2009 2010 as of 10/31/10 2011 Est. Number of citizen concerns received 26 20 8 15 Number of catch basins cleaned (in percent) 80 85 75 85 Number of Catch Basins (new or replaced) 2 12 3 5 Miles of street shoulders pulled for stormwater control 0.75 1 10 10 Stormwater piping installed, new or replaced, (Feet) 800 60 50 400 Number of catch basins in the stormwater system 1183 1279 1282 1300 * = Updated information in the GIS System. City of Port TownsendFinal Budget 201195 CITY OF PORT TOWNSEND Fund Summary Stormwater Utility Fund BudgetBudgetActual YearYearIncreaseYear 20112010<Decrease>2009 Revenues By Source Revenues from Utility Sales524,331$ 519,140$ 5,191$ 509,828$ Engineering Fees2,000 2,000 - 2,163 Investment Interest893 2,094 (1,201) 3,529 Miscellaneous Receipts- - - - State Grant- - - - - Total Revenues 527,224$ 523,234$ 3,991$ 515,519$ Expenditures by Program Stormwater Operations637,504$ 587,425$ 50,078$ 509,531$ Capital Improvement Projects 35,000 255,000 (220,000) 9,220 Total Expenditures 672,504$ 842,425$ (169,922)$ 518,751$ Expenditures by Object Personnel285,634$ 282,110$ 3,524$ 258,528$ Supplies & Services23,875 22,735 1,140 14,256 Utility Taxes10,500 9,787 713 7,591 Interfund Services173,659 192,446 (18,788) 157,054 Equipment Rental143,836 80,347 63,489 72,102 Debt Service- - - - Capital Outlay 35,000 255,000 (220,000) 9,220 Total Expenditures 672,504$ 842,425$ (169,922)$ 518,751$ Estimated Beginning Fund Balance223,231 542,423 (319,192)$ 545,131 Increase<Decrease> in Fund Balance(145,279) (319,192) 173,912 (3,232) Estimated Ending Fund Balance 77,952$ 223,231$ (145,279)$ 541,899$ Fund Balance Reserve % =14.8%42.7%105.1% Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates. City of Port TownsendFinal Budget 201196 Transmission Line Replacement Fund The city established the Transmission Line Replacement Fund in 1956 to set aside moneys held in trust for system replacements or betterments to the Olympic Gravity Water System pipeline. This pipeline carries water from the Quilcene Rivers to the city. The trust fund was established 1956 for specific capital improvement purposes (Ordinance 1321). The Water Utility Fund contributes moneys each year to this trust fund to build up resources for future needs of the pipeline. City of Port TownsendFinal Budget 201197 CITY OF PORT TOWNSEND Fund Summary Transmission Line Replacement Fund BudgetBudgetActual YearYearIncreaseYear 20112010<Decrease>2009 Revenues By Source Operating Transfers-in50,000$ 50,000$ -$ 50,000$ Interfund Loan Repayments- 644,763 (644,763) 66,492 Investment Interest 10,964 10,683 281 61,894 Total Revenues 60,964$ 705,446$ (644,482)$ 178,386$ Expenditures by Program Capital Improvements5,000$ 285,000$ (280,000)$ -$ Interfund Loan to Golf Course- 50,000 (50,000) 125,000 Operations 28,000 206,442 (178,442) 4,478 Total Expenditures 33,000$ 541,442$ (508,442)$ 129,478$ Expenditures by Object Professional Services25,000$ 161,765$ (136,765)$ 1,478$ Interfund Charges3,000 44,677 (41,677) 3,000 Interfund Loans Issued- 50,000 (50,000) 125,000 Capital Outlay 5,000 285,000 (280,000) - Total Expenditures 33,000$ 541,442$ (508,442)$ 129,478$ Estimated Beginning Fund Balance3,654,681$ 3,490,677$ 164,005$ 3,400,812$ Increase<Decrease> in Fund Balance27,964 164,005 (136,041) 48,908 Estimated Ending Fund Balance 3,682,645$ 3,654,681$ 27,964$ 3,449,720$ Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates. City of Port TownsendFinal Budget 201198 Equipment Rental Fund Equipment Rental Fund has two divisions The first is the Fleet Division, which is a division under the Public Works Director and Operations Manager for Water, Fleet, and Facilities. This division manages the vehicle and heavy equipment rental, repair, and replacement for each city department (inspection, excavation, grading, paving, sewer maintenance, etc.). The Fleet Division is supervised by a Crew Chief, who also has responsibilities for city facilities. The division has one mechanic. The fleet currently consists of approximately 60 vehicles and 70 other pieces of motorized or hydraulic equipment. The second division is the Information Technology Division, which operates under the Finance Director’s administration. Starting in 2006, the Equipment Rental Fund has added a new division for Information Technology (IT). The IT division will be responsible for all city computer information systems as well as other technology equipment. City of Port TownsendFinal Budget 201199 CITY OF PORT TOWNSEND Fund Summary Equipment Rental and Revolving Fund BudgetBudgetActual YearYearIncreaseYear 20112010<Decrease>2009 Revenues By Source Revenues from Equipment Rentals-Fleet866,848$ 790,136$ 76,712$ 826,726$ Revenues from Equipment Rentals-Information Technology240,326 273,807 (33,481) 170,483 Sale of Surplus Equipment- - - - Interfund Loan Repayments- 77,065 (77,065) 25,000 Miscellaneous Receipts5,000 5,000 - 4,464 Investment Interest 4,066 3,245 821 4,038 Total Revenues 1,116,240$ 1,149,253$ (33,013)$ 1,030,711$ Expenditures by Program Operations and Maintenance-Fleet Division542,976$ 561,487$ (18,511)$ 581,220$ Operations and Maintenance-Information Tech Division126,488 125,274 1,214 127,087 Capital Asset Additions-Fleet Division85,000 180,000 (95,000) 105,392 Capital Asset Additions-Information Tech Division 70,360 77,700 (7,340) 169,782 Total Expenditures 824,824$ 944,461$ (119,637)$ 983,480$ Expenditures by Object Personnel240,300$ 225,504$ 14,796$ 221,038$ Supplies & Services219,049 218,631 418 243,860 Interfund Services210,115 242,626 (32,511) 243,409 Capital Outlay 155,360 257,700 (102,340) 275,173 Total Expenditures824,824$ 944,461$ (119,637)$ 983,480$ Estimated Beginning Fund Balance1,016,528$ 811,736$ 204,792$ 755,180$ Increase<Decrease> in Fund Balance 291,416 204,792 86,624 47,230 Estimated Ending Fund Balance 1,307,944$ 1,016,528$ 291,416$ 802,410$ Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates. City of Port TownsendFinal Budget 2011100 Firemen’s Pension and Relief Fund Pension funds are used to account for financial resources to pay retiree benefits. “In order to make provisions for retirement and pension for members of the Port Townsend volunteer fire department” (Ord 1294 § 2, 1953), this fund was created to accumulate monies for pension benefits for members of the volunteer fire department that existed prior to the creation of the State’s Law Enforcement Officer’s and Fire Fighters’ (LEOFF) Retirement System. The City has five remaining Fire Department retirees covered under this pension system (five persons are entitled to pension benefits and four are entitled to medical benefits). The remainder of the Fire Department firefighters are covered under the State’s Retirement system. City of Port TownsendFinal Budget 2011101 CITY OF PORT TOWNSEND Fund Summary Firemen's Pension Fund BudgetBudgetActual YearYearIncreaseYear 20112010<Decrease>2009 Revenues By Source Real Property Tax34,000$ 34,000$ -$ 70,761$ Fire Insurance Premium Tax4,236 3,978 258 3,978 Investment Interest 1,408 1,688 (280) 2,301 Total Revenues 39,644$ 39,666$ (22)$ 77,040$ Expenditures by Program Pension Benefits 90,161$ 105,012$ (14,851)$ 75,297$ Total Expenditures 90,161$ 105,012$ (14,851)$ 75,297$ Expenditures by Object Professional Services-$ -$ -$ 7,125$ Interfund Services11,307 12,617 (1,310) 7,155 Pension Benefits 78,854 92,395 (13,541) 61,017 Total Expenditures 90,161$ 105,012$ (14,851)$ 75,297$ Estimated Beginning Fund Balance281,529$ 346,876$ (65,347)$ 345,133$ Increase<Decrease> in Fund Balance(50,518) (65,347) 14,829 1,743 Estimated Ending Fund Balance231,011$ 281,529$ (50,518)$ 346,876$ Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates. City of Port TownsendFinal Budget 2011102 Memorial Fund The city established the Memorial Fund in 1988 to accept any money or property donated, devised or bequeathed to it. This is a trust fund established to carry out the terms of the donation, devise or bequest if within the powers granted by law (Ordinance 2016 and 1933). City of Port TownsendFinal Budget 2011103 CITY OF PORT TOWNSEND Fund Summary Memorial Fund BudgetBudgetActual YearYearIncreaseYear 20112010<Decrease>2009 Revenues By Source Contributions and Donations-$ -$ -$ 968$ Investment Interest 18 19 (1) 36 Total Revenues 18$ 19$ (1)$ 1,004$ Expenditures by Program Operations & Maintenance-$ -$ -$ 262$ Capital Improvements 3,000 3,000 - 893 Total Expenditures 3,000$ 3,000$ -$ 1,155$ Expenditures by Object Professional Services-$ -$ -$ -$ Capital Outlay 3,000 3,000 - 1,155 Total Expenditures 3,000$ 3,000$ -$ 1,155$ Estimated Beginning Fund Balance4,520$ 7,501$ (2,981)$ 7,653$ Increase<Decrease> in Fund Balance(2,982) (2,981) (1) (152) Estimated Ending Fund Balance1,538$ 4,520$ (2,982)$ 7,501$ Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates. City of Port TownsendFinal Budget 2011104 Golf Course Fund The city established the Golf Course Fund in 2006 to set aside moneys for long-term care and maintenance of the city golf course. Lease income from lease of the golf facilities are deposited into this fund. City of Port TownsendFinal Budget 2011105 CITY OF PORT TOWNSEND Fund Summary Golf Course Fund BudgetBudgetActual YearYearIncreaseYear 20112010<Decrease>2009 Revenues By Source Contributions and Donations-$ -$ -$ -$ Facility Rentals - Long Term20,000 20,000 - 19,133 Interfund Loans Received- - - - Investment Interest 38 20 18 - Total Revenues 20,038$ 20,020$ 18$ 19,133$ Expenditures by Program Operations & Maintenance19,800$ 19,200$ 600$ 9,375$ Operating Transfers-Capital Improvement Fund- - - - Capital Improvements- 4,100 (4,100) 6,152 Total Expenditures 19,800$ 23,300$ (3,500)$ 15,527$ Expenditures by Object Professional Services-$ -$ -$ -$ Operating Transfers- - - - Repairs and Maintenance18,000 18,000 - - Interfund Charges1,800 1,200 600 9,375 Capital Outlay- 4,100 (4,100) 6,152 Total Expenditures19,800$ 23,300$ (3,500)$ 15,527$ Estimated Beginning Fund Balance12,559$ 15,839$ (3,280)$ 12,234$ Increase<Decrease> in Fund Balance238 (3,280) 3,518 3,605 Estimated Ending Fund Balance12,796$ 12,559$ 238$ 15,839$ Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates. City of Port TownsendFinal Budget 2011106 NW Maritime Fund The city established the NW Maritime Fund to account for any money or grants passed through to the NW Maritime Center non-profit organization. This is a trust fund established to carry out the terms of the grant and contract requirements for the fund. The city has been working with the NW Maritime Center for the development of the new center located on the city waterfront. Through these efforts, citizens will have perpetual access to these unique water front properties. City of Port TownsendFinal Budget 2011107 CITY OF PORT TOWNSEND Fund Summary NW Maritime Agency Fund BudgetBudgetActual YearYearIncreaseYear 20112010<Decrease>2009 Revenues By Source Federal Grants - Pass Through- 136,500 (136,500)$ 441,000 State IAC grant - Pass Through- - - 136,990 Investment Interest- - - - Total Revenues-$ 136,500$ (136,500)$ 577,990$ Expenditures by Program Subrecipient Pass Through-$ 136,500$ (136,500)$ 577,990$ Capital Improvements- - - - Total Expenditures-$ 136,500$ (136,500)$ 577,990$ Estimated Beginning Fund Balance2$ 2$ 0$ 2$ Increase<Decrease> in Fund Balance- - - - Estimated Ending Fund Balance2$ 2$ 0$ 2$ Note: The budget increase <decrease> column is the change from 2010 to 2011 budget estimates. City of Port TownsendFinal Budget 2011108 Appendices Budget Summary – Revenues, Expenditures and Fund Balances – Actual to Budget 2006 to 2011 Tax Levy Rate History Property Tax Levy Rate by Tax District 2010 Personnel Services Employee FTE (full time equivalences) staffing table 2011 Budget Ordinance No. 3049 2011 Property Tax Levy Ordinance No. 3045 Glossary City of Port TownsendFinal Budget 2011109 City of Port Townsend Budget Summary-Revenues, Expenditures and Fund BalancesActuals to Budget 2006 to 20112006200720082009 20102011Budge t Per cent City Fund A ctual A ctual A ctual Actual Budget Budget Change Change General Fund Beginning Fund Balance479,127$ 271,032$ 295,590$ 267,032$ 915 $ 323,839$ 322,924$ 35292.2% Revenues6,781,342 7,348,818 7,526,759 7,314,745 7,108,588 6,897,981 (210,607) -3.0% Expenditures6,986,143 7,313,853 7,591,373 7,580,861 6,785,664 6,843,069 57,405 0.8% Ending Fund Balance274,326$ 305,998$ 230,976$ 915$ 323,839$ 378,751$ 54,912$ Public Works Admin & Engineering FundBeginning Fund Balance -$ -$ - $ 12,505$ 11,763$ 84,253$ 72,490$ 616.3% Revenues805,536 939,386 1,080,404 1,269,827 1,190,555 1,034,731 (155,823) -13.1% Expenditures805,536 939,386 1,067,899 1,145,064 1,118,065 1,074,410 (43,654) -3.9% Ending Fund Balance -$ 0 $ 12,505$ 137,268$ 84,253$ 44,574$ (39,679)$ Library Fund Beginning Fund Balance -$ -$ -$ - $ 40,979$ 50,431$ 9,453$ 23.1% Revenues670,641 737,547 797,458 967,161 1,033,277 999,265 (34,012) -3.3% Expenditures670,641 737,547 797,458 912,824 1,023,824 986,720 (37,104) -3.6% Ending Fund Balance -$ -$ - $ 54,336$ 50,431$ 62,976$ 12,545$ Community Services Fund Beginning Fund Balance -$ - $ (0) $ 143$ 12,914$ 20,228$ 7,314$ 56.6% Revenues739,308 777,901 821,150 1,100,541 1,416,924 1,647,355 230,431 16.3% Expenditures739,308 777,901 821,006 1,087,771 1,409,610 1,667,154 257,545 18.3% Ending Fund Balance -$ - $ 143$ 12,914$ 20,228$ 428 $ (19,799)$ Fire & EMS Services Fund Beginning Fund Balance - $ 17,094$ 3,442$ -$ (0)$ (0)$ - $ 0.0% Revenues1,546,215 1,205,440 1,199,339 1,226,585 1,244,671 1,696,138 451,467 36.3% Expenditures1,529,121 1,219,092 1,199,339 1,226,585 1,244,671 1,571,138 326,467 26.2% Ending Fund Balance17,094$ 3,442$ 3,442$ -$ - $ 125,000$ 125,000$ City of Port Townsend Final Budget 2011 110 City of Port Townsend Budget Summary-Revenues, Expenditures and Fund BalancesActuals to Budget 2006 to 20112006200720082009 20102011Budge t Per cent City Fund A ctual A ctual A ctual Actual Budget Budget Change Change Local Improvement District #1 Beginning Fund Balance2,260$ -$ -$ -$ 35$ 35$ - $ 0.0% Revenues Expenditures2,260 - - - - - - Ending Fund Balance -$ -$ -$ -$ 35$ 35$ -$ Local Improvement District #2 Beginning Fund Balance3,052$ -$ -$ -$ 20$ 20$ - $ 0.0% Revenues Expenditures3,052 - - - - - - Ending Fund Balance -$ -$ -$ -$ 20$ 20$ -$ Drug Enforcement & Education Beginning Fund Balance64$ 659$ 659$ 2,541$ 2,543$ 39,797$ 37,254$ 1465.0% Revenues - - 1,882 - 39,654 2 (39,652) -100.0% Expenditures - - - - 2,400 - (2,400) -100.0% Ending Fund Balance64$ 659$ 2,541$ 2,541$ 39,797$ 39,799$ 2$ Contingency Fund Beginning Fund Balance151,494$ 160,876$ 168,602$ - $ 98,885$ 101,809$ 2,924$ 3.0% Revenues6,381 7,725 3,849 25,441 10,402 21,407 11,005 105.8% Expenditures - - 99,006 - 7,478 - (7,478) -100.0% Ending Fund Balance157,875$ 168,602$ 73,444$ 25,441$ 101,809$ 123,217$ 21,407$ Street Fund Beginning Fund Balance147,878$ 142,606$ 146,671$ 163,326$ 2,360$ 1,475$ (885) $ -37.5% Revenues430,536 639,832 735,242 735,748 753,519 748,777 (4,742) -0.6% Expenditures495,364 544,521 718,587 896,715 754,404 731,320 (23,084) -3.1% Ending Fund Balance83,051$ 237,917$ 163,326$ 2,360$ 1,475$ 18,932$ 17,457$ City of Port Townsend Final Budget 2011 111 City of Port Townsend Budget Summary-Revenues, Expenditures and Fund BalancesActuals to Budget 2006 to 20112006200720082009 20102011Budge t Per cent City Fund A ctual A ctual A ctual Actual Budget Budget Change Change Lodging Tax Fund Beginning Fund Balance176,186$ 213,385$ 231,342$ 133,684$ 29,163$ 28,367$ (796)$ -2.7% Revenues340,739 360,289 354,157 338,703 373,113 350,057 (23,057) -6.2% Expenditures303,540 342,331 451,815 443,224 373,910 370,333 (3,577) -1.0% Ending Fund Balance213,385$ 231,343$ 133,684$ 29,163$ 28,367$ 8,091$ (20,276)$ Community Development Block Grant Fun d Beginning Fund Balance65,243$ 80,241$ 132,071$ 149,988$ 152,677$ 63,431$ (89,246)$ -58.5% Revenues37,349 51,830 43,042 473,429 10,754 10,317 (437) -4.1% Expenditures22,351 - 25,125 470,740 100,000 50,000 (50,000) -50.0% Ending Fund Balance80,241$ 132,071$ 149,988$ 152,677$ 63,431$ 23,748$ (39,683)$ Water Sewer Fund Beginning Fund Balance4,992,135$ 5,134,029$ 4,196,742$ 4,214,696$ 3,106,859$ 1,543,859$ (1,563,000)$ -50.3% Revenues4,705,618 5,079,065 4,919,724 4,368,830 4,371,934 4,417,861 45,927 1.1% Expenditures4,590,915 5,548,531 4,897,667 5,469,726 5,934,933 5,527,811 (407,122) -6.9% Ending Fund Balance5,106,839$ 4,664,562$ 4,218,799$ 3,113,800$ 1,543,859$ 433,909$ (1,109,950)$ Stormwater Fund Beginning Fund Balance369,021$ 501,531$ 443,119$ 545,131$ 542,423$ 223,231$ (319,192)$ -58.8% Revenues559,614 638,628 601,770 515,519 523,234 527,224 3,991 0.8% Expenditures427,104 631,842 499,758 518,751 842,425 672,504 (169,922) -20.2% Ending Fund Balance501,531$ 508,317$ 545,131$ 541,899$ 223,231$ 77,952$ (145,279)$ Equipment Rental Fund Beginning Fund Balance921,755$ 908,894$ 507,167$ 755,180$ 811,736$ 1,016,528$ 204,792$ 25.2% Revenues 712,761 879,660 1,116,506 1,039,996 1,149,253 1,116,240 (33,013) -2.9% Expenditures725,622 1,284,515 868,493 983,480 944,461 824,824 (119,637) -12.7% Ending Fund Balance908,894$ 504,039$ 755,180$ 811,695$ 1,016,528$ 1,307,944$ 291,416$ City of Port Townsend Final Budget 2011 112 City of Port Townsend Budget Summary-Revenues, Expenditures and Fund BalancesActuals to Budget 2006 to 20112006200720082009 20102011Budge t Per cent City Fund A ctual A ctual A ctual Actual Budget Budget Change Change Firemen's Pension Fund Beginning Fund Balance276,943$ 296,382$ 314,731$ 345,133$ 346,876$ 281,529$ (65,347)$ -18.8% Revenues92,402 91,578 103,055 77,040 39,666 39,644 (22) -0.1% Expenditures72,962 73,229 72,653 75,297 105,012 90,161 (14,851) -14.1% Ending Fund Balance296,382$ 314,731$ 345,133$ 346,876$ 281,529$ 231,011$ (50,518)$ Capital Improvement Fund - General Government Beginning Fund Balance645,396$ 396,357$ 80,969$ 6,450,147$ 2,633,082$ 1,362,024$ (1,271,058)$ -48.3% Revenues2,059,184 1,076,402 9,087,015 4,428,900 14,897,625 4,643,730 (10,253,895) -68.8% Expenditures2,308,223 1,421,728 2,643,213 8,245,964 16,168,683 5,639,652 (10,529,031) -65.1% Ending Fund Balance396,357$ 51,032 $ 6,524,771$ 2,633,083$ 1,362,024$ 366,103$ (995,922)$ System Development Charges Fund Beginning Fund Balance412,015$ 589,640$ 613,018$ 594,984$ 715,660$ 521,989$ (193,671)$ -27.1% Revenues312,625 392,695 237,034 312,638 171,329 178,660 7,331 4.3% Expenditures135,000 351,368 255,069 191,961 365,000 148,500 (216,500) -59.3% Ending Fund Balance589,640$ 630,968$ 594,984$ 715,660$ 521,989$ 552,149$ 30,160$ Transmission Line Replacement FundBeginning Fund Balance3,237,983$ 3,093,228$ 3,288,285$ 3,400,812$ 3,490,677$ 3,654,681$ 164,005$ 4.7% Revenues229,856 206,290 117,845 219,343 705,446 60,964 (644,482) -91.4% Expenditures374,611 11,233 5,318 129,478 541,442 138,000 (403,442) -74.5% Ending Fund Balance3,093,228$ 3,288,285$ 3,400,812$ 3,490,677$ 3,654,681$ 3,577,645$ (77,036)$ G.O. Debt Service Fund Beginning Fund Balance51,168$ 53,975$ 19,510$ 3,572$ (580)$ 62,591$ 63,172 $ -10887.7% Revenues628,511 604,874 784,469 993,034 1,064,384 1,046,174 (18,209) -1.7% Expenditures625,703 639,338 800,407 997,187 1,001,212 1,003,293 2,081 0.2% Ending Fund Balance53,975$ 19,510$ 3,572$ (580)$ 62,591$ 105,473$ 42,881$ City of Port Townsend Final Budget 2011 113 City of Port Townsend Budget Summary-Revenues, Expenditures and Fund BalancesActuals to Budget 2006 to 20112006200720082009 20102011Budge t Per cent City Fund A ctual A ctual A ctual Actual Budget Budget Change Change 78 Water Sewer Revenue Bond FundBeginning Fund Balance46,191$ 45,456$ 46,271$ 46,547$ 47,979$ 48,176$ 197$ 0.4% Revenues20,014 26,065 24,776 25,182 23,197 22,443 (754) -3.3% Expenditures20,750 25,250 24,500 23,750 23,000 22,250 (750) -3.3% Ending Fund Balance45,456$ 46,271$ 46,547$ 47,979$ 48,176$ 48,369$ 193$ 92/98 Water Sewer Revenue Bond Res. FundBeginning Fund Balance401,754$ 431,064$ 453,410$ 465,632$ 469,047$ 470,925$ 1,878$ 0.4% Revenues29,310 22,346 12,222 3,415 1,878 1,884 6 0.3% Expenditures - - - - - 400,000 400,000 Ending Fund Balance431,064$ 453,410$ 465,632$ 469,047$ 470,925$ 72,809$ (398,116)$ 92 Water Sewer Revenue Bond Red. FundBeginning Fund Balance44,586$ 52,232$ 59,852$ 65,871$ 65,981$ 65,244$ (737)$ -1.1% Revenues610,598 605,830 608,374 600,534 606,763 400,261 (206,502) -34.0% Expenditures602,952 598,210 602,355 600,424 607,500 461,460 (146,040) -24.0% Ending Fund Balance52,232$ 59,852$ 65,871$ 65,981$ 65,244$ 4,045$ (61,199)$ Utility Construction Fund Beginning Fund Balance114,405$ 46,196$ 36,672$ 2,292 $ 2,292$ 3,164$ 872 $ 38.0% Revenues76,859 492,534 345,389 273,130 584,832 1,380,513 795,681 136.1% Expenditures145,068 502,058 379,769 273,130 583,960 1,380,500 796,540 136.4% Ending Fund Balance46,196$ 36,672$ 2,292$ 2,292$ 3,164$ 3,177$ 13$ NW Maritime Center Agency FundBeginning Fund Balance3,028$ 2$ 3$ 2$ 2$ 2$ 0 $ 0.4% Revenues 2 72,402 329,999 577,990 136,500 0 (136,500) -100.0% Expenditures3,027 72,401 330,000 577,990 136,500 - (136,500) -100.0% Ending Fund Balance 2$ 3$ 2$ 2$ 2$ 2$ 0$ City of Port Townsend Final Budget 2011 114 City of Port Townsend Budget Summary-Revenues, Expenditures and Fund BalancesActuals to Budget 2006 to 20112006200720082009 20102011Budge t Per cent City Fund A ctual A ctual A ctual Actual Budget Budget Change Change Golf Course Fund Beginning Fund Balance-$ (834)$ 8,021$ 12,234$ 15,839$ 12,559$ (3,280)$ -20.7% Revenues19,327 17,708 19,861 19,133 20,020 20,038 18 0.1% Expenditures20,161 8,853 15,648 15,527 23,300 19,800 (3,500) -15.0% Ending Fund Balance(834)$ 8,021$ 12,234$ 15,839$ 12,559$ 12,796$ 238$ Memorial Fund Beginning Fund Balance4,396$ 27,290$ 20,130$ 7,653$ 7,501$ 4,520$ (2,981)$ -39.7% Revenues24,297 8,147 6,085 1,004 19 18 (1) -3.6% Expenditures1,404 15,307 18,562 1,155 3,000 3,000 - 0.0% Ending Fund Balance27,290$ 20,130$ 7,652$ 7,501$ 4,520$ 1,538$ (2,982)$ Notes:Some of the beginning and ending fund balance may differ do to differences in accounting for refundable deposits, accounts receivables, defferals or corrections for prior errors.General Fund: 2006 to 2008 refundable deposits.Street Fund: 2007 and 2008 refundable deposits.Water/Sewer Fund: 2007 to 2009 accounting changes for converting from accrual basis to cash basis.Stormwater Fund: 2008 accounting changes for converting to cash basis.Equipment Rental and Revolving Fund: 2009 posting error.Capital Improvement Fund: 2008 to 2009 accounting differences for accounts receivable.System Development Fund: 2007 to 2008 system development fees deferred.City of Port Townsend Final Budget 2011 115 City Tax Levy Rate History per $1,000 Assessed Value $0.00$0.50$1.00$1.50$2.00$2.50 199419951996199719981999200020012002200320042005200620072008200920102011 City of Port Townsend Final Budget 2011 116 Total City Property Tax Levy by District 2010County, $1,923,283, 17%Conservation Futures, $54,233, 0% Port, $230,435, 2%PUD, $102,282, 1% City General, $2,738,567, 24% State, $2,829,804, 25%Local School, $2,704,240, 24% City EMS, $406,900, 4%Hospital, $334,696, 3% City of Port Townsend Final Budget 2011 117 Personnel Services The City of Port Townsend provides quality services and programs for its citizens with a responsive staff of 88 full-time and 50 part-time budgeted positions for 2011. Port Townsend has a competitive, market-based salary and benefits. Salary and benefits make up a major portion of the operating budgets. The General and Police bargaining unit employees did not receive a COLA increase for 2011. Non-represented employees did not receive a COLA increase in 2011. Benefits for regular status full-time employees include vacation, sick leave and paid holidays. Employees may qualify for additional types of leave such as jury, bereavement, military and family medical leave. The City provides comprehensive benefits to its retired LEOFF I employees. Police, bargaining unit employees and non-represented employees participate in the Social Security program and the City matches their contributions (7.65%). Substantially all City full-time and qualifying part-time employees participate in either the Public Employees Retirement System (PERS) or the Law Enforcement Officers and Firefighters Retirement System (LEOFF). PERS and LEOFF are statewide local government retirement systems administered by the Washington State Department of Retirement Systems. Pension Rate of Contribution Plan City Employee Total LEOFF II 5.24% 8.46% 13.70% PERS I 5.31% 6.00% 11.31% PERS II 5.31% 3.90% 9.21% PERS III 5.31% variable variable The City of Port Townsend pays $1013.66 for medical, dental and vision coverage for employees in the general government and $1084.48 for police bargaining units. Police and General government employees pay 10% towards their medical premiums. The City funds positions at their full annual cost for budgetary purposes even if it is projected that vacancies might occur. It is the City Council’s objective to provide sufficient funding for recruiting and maintaining highly qualified personnel. BARGAINING UNITS • General Government Teamsters Local 589 (45 members, contract for 2011.) • Police Department Teamsters Local 589 (13 members, contract for 2008-2011.) LABOR RELATIONS The City employees who are eligible under state law to be represented by a Labor organization are employed under provisions on such matters as salaries, vacation, sick leave, medical and dental insurance, working conditions and grievance procedures. The City strives to complete these agreements in a timely manner, consistent with all applicable state laws and promote labor relations policies mutually beneficial to administrative management and employees. City of Port TownsendFinal Budget 2011118 Personnel Services Police Department Officer Salary Schedule Classification Minimum Maximum Police Sergeant $28.97 $36.88 Police Officer $24.55 $31.26 Library Department Non-represented Salary Schedule Classification Minimum Maximum Sr. Associate II $18.28 $23.54 Senior Associate $15.92 $20.51 Library Associate $14.58 $18.78 Library Assistant $13.09 $17.44 Processing Tech. $12.34 $15.88 Courier/Page $8.67 $10.87 Page $8.67 $10.87 General Government Salary Schedule Classification Minimum Maximum Maintenance Worker 1 $18.74 $23.76 Maintenance Worker 2 $19.35 $24.53 Operator 1 $21.90 $27.76 Operator 2 $23.30 $29.53 Lead Operator $25.06 $31.76 Crew Chief $26.94 $34.15 Mechanic $23.93 $30.34 Administrative Assistant 1 $16.29 $20.65 Administrative Assistant 2 $18.60 $23.58 Administrative Assistant 3 $24.35 $30.86 Building Official $32.97 $41.79 Development Review Spec. $24.64 $31.23 GIS Coordinator $26.43 $33.51 Inspector $25.81 $32.72 IS Network Administrator $30.45 $38.60 Accounting Assistant 1 $18.60 $23.58 Lead Utility Billing Clerk $20.28 $25.70 Accounting Assistant 2 $21.09 $26.73 Project/Grant Accountant $22.80 $28.90 Elected Officials Salary Schedule Classification Annual Salary Mayor $9,000 Council Members $6,000 Non-represented Staff Salary Schedule Classification Minimum Monthly Maximum Monthly City Manager $7844.35 $10589.88 City Attorney $6332.30 $8548.60 Deputy Prosecuting Attorney $4296.30 $5800.01 City Clerk $4849.82 $6547.25 Deputy City Clerk $4087.64 $5518.31 Administrative Assistant 1 $3102.71 $4188.66 Administrative Assistant 2 $3468.83 $4682.92 Administrative Assistant 3 $3834.96 $5177.20 DSD Director $6004.72 $8106.37 DSD Assist. Director $5545.44 $7486.34 Planning Director $6004.72 $8106.37 Senior Planner/Plan Manager $5245.23 $7081.06 Building Official $5175.78 $6987.30 Planner 2 $4221.52 $5699.05 Business Sys Analyst/Grants $4319.34 $5831.10 Finance Director $6765.64 $9133.61 Deputy Finance Director $5295.30 $7148.65 Payroll/Benefits Admin. $3466.02 $4679.13 Library Director $5484.90 $7404.61 Library Dept. Manager $4025.32 $5434.18 Associate Librarian $3419.32 $4616.08 Police Chief $5650.03 $7627.54 Deputy Police Chief $5324.54 $7188.12 Public Works Director $7035.87 $9498.43 Op Mgr, Water Res Mgr, Park/Rec Mgr - Class 1 $4957.84 $6693.08 Op Mgr, Water Res Mgr, Park/Rec Mgr - Class 2 $5453.63 $7362.40 City Engineer $5561.22 $7507.64 Project/Civil Engineer $5378.50 $7260.97 Develop. Review Engineer I $4986.05 $6731.16 Develop. Review Engineer II $5361.65 $7238.22 Project Manager $5584.14 $7538.59 Civil Engineer/EIT $5378.50 $7260.97 Pool Manager $3076.70 $4153.55 City of Port TownsendFinal Budget 2011119 City Staffing Authorization in FTE's Authorization in FTE (full-time equivalents)Department/Division1999200020012002200320042005200620072008200920102011ChangeGeneral Fund:Mayor/Council 1.00.00.40.40.40.40.00.00.00.00.00.00.00.0 City Manager 1.02.02.12.82.02.02.02.02.02.02.02.02.00.0 City Attorney 2.61.52.12.12.02.02.02.02.02.02.03.03.00.0Development Service Department8.98.57.57.87.98.08.08.08.08.05.26.06.00.0Planning Department 2.02.02.01.51.51.50.0 Finance 9.09.09.12.32.32.32.33.63.63.54.54.14.10.0 Police Administration 4.04.05.06.05.04.15.05.05.05.05.00.0 Police Operations 16.516.512.013.012.313.014.313.215.515.514.514.515.51.0 City Clerk 1.41.42.12.12.02.52.52.32.32.32.02.02.00.0 PEG TV Studio 0.00.00.00.30.30.30.30.00.00.00.00.00.00.0 City Events 0.00.00.00.00.00.00.01.01.01.00.00.00.00.0 City Facilities 0.60.00.00.20.30.30.31.31.31.32.32.32.40.1 Public Restrooms 0.30.00.00.00.00.00.00.00.00.00.00.00.00.0 Grant Administration 0.00.00.00.00.00.00.00.00.00.01.01.01.00.0 Subtotal - General Fund 41.338.939.335.034.436.836.739.542.642.539.941.342.41.1 Other Funds:Street 2.44.93.31.72.12.91.91.92.52.52.32.52.50.0 Fire/EMS 11.010.04.23.83.85.04.23.80.00.00.00.00.00.0 EMS 8.88.28.210.58.87.70.00.00.00.00.00.0 Parks Maintenance 3.53.72.02.53.34.03.33.33.33.35.36.36.80.5 Recreation *2.52.42.63.10.00.00.00.00.00.00.00.00.00.0Pool 4.56.23.73.74.54.14.54.94.14.54.76.27.21.0Public Works Administration5.04.13.12.12.02.02.02.02.02.02.02.02.00.0Public Works Engineering 7.56.05.04.56.55.38.37.37.88.510.510.08.3-1.8 Library 7.68.57.38.38.39.710.410.19.69.810.911.711.80.0 Capital Improvement 0.40.40.40.00.00.00.00.00.00.0 City of Port Townsend Final Budget 2011 120 City Staffing Authorization in FTE's Authorization in FTE (full-time equivalents)Department/Division1999200020012002200320042005200620072008200920102011ChangeWater/Sewer: Utility Billing 5.55.55.55.54.64.63.73.75.14.1-1.0 Water Distribution 5.77.54.06.06.15.85.85.85.65.65.65.65.60.0 Water Quality 4.34.00.81.01.01.01.01.01.01.01.01.00.8-0.2 Wastewater Collection 2.31.51.71.72.53.32.53.23.23.23.23.23.20.0 Wastewater Treatment 3.53.53.33.33.64.63.33.33.33.33.33.33.30.0 Biosolids 2.52.52.32.32.32.32.32.32.32.32.32.32.30.0 Facilities Locates 1.50.50.00.00.00.00.00.00.00.00.00.0 Water Resources 0.91.01.01.01.01.01.01.01.01.01.00.0 Stormwater 2.31.51.73.33.84.53.42.82.83.83.83.83.80.0 Equipment Rental 2.32.02.01.81.51.51.52.52.52.52.52.52.3-0.2 Totals 108.2107.197.299.0100.5110.0106.7106.797.999.3101.7107.5107.0-0.5*This includes an average of seasonal employees City of Port Townsend Final Budget 2011 121 Ordinance 3049 2011 Budget Page 1 of3 ORDINANCE NO3049 AN ORDINANCEADOPTING THE BUDGET FOR THE CITYOF PORT TOWNSEND WASHINGTON FOR THEFISCAL YEARENDING DECEMBER 31 2011 WHEREAS the CityManager ofthe City ofPort TownsendWashington completed and placed onfilewith the City Clerk a proposed budget andestimate ofthe amount ofmonies required tomeetthe public expenses bondretirement and interest reserve fundsand expenses ofgovernment ofthe City for thefiscal year ending December 31 2011 the 2011 PreliminaryBudget and anotice was published thatthe City Council would meet onthe8thofNovember2010 atthehour of 630pm at City Hall forthe purpose of making and adopting a budget forthefiscal year 2011 and giving taxpayers withinthe city limitsof the City an opportunity tobeheardaboutthe Preliminary Budget and WHEREAS the City Council did meetin City CouncilChambers on November 8 2010andNovember 15 2010 andconsider the matterofthe2011 Preliminary Budget and WHEREAS the 2011 PreliminaryBudget does notexceedthe lawfullimitof taxationallowed by law to be levied onthe property withinthe City ofPortTownsendfor the purposes setforth in the2011 PreliminaryBudget andtheestimated expenditures ineach fund setforth in the 2011 PreliminaryBudget areall necessary to carry onthe government of the City forfiscal year 2011 and areall necessary to meet thevariousneedsofthe City during the period NOWTHEREFORE THECITY COUNCILOFTHECITY OFPORT TOWNSEND WASHINGTON DOESORDAINASFOLLOWS Section 1 The budget forthe City ofPort TownsendWashington forthefiscal year 2011 is hereby adopted atfundlevel assetforthinthedocument entitled City of Port TownsendFinal Budget 2011 three copies ofwhich areonfilewiththe City Clerk Section 2Estimated resourcesincluding fund balancesfor workingcapital foreach separate fundof the City ofPort Townsend and aggregate totalsforall suchfunds combined forthe year 2011 aresetforth in summary form below and are hereby appropriated for expenditure at thefund level during the year 2011 OPERATING FUNDS General PublicWorksAdmin Engineering Library Community Services FireEMSServices APPROPRIATION 6843069 1074410 986720 1667154 1571138 City of Port TownsendFinal Budget 2011122 Ordinance 3049 2011 Budget Page 2 of3 Local Improvement District 1 Local Improvement District 2 Drug EnforcementandEducation OPERATINGFUNDS APPROPRIATION Contingency Street731320 Lodging Tax370333 CommunityDevelopment BlockGrant 50000 WaterSewer Utility 5527811 Stormwater Utility 672504 Equipment Rental824824 Firemens Pension 90161 Operating Fund Subtotals20409444 CAPITALDEBT ANDTRUSTFUNDS APPROPRIATION CapitalImprovement 4487652 System DevelopmentCharges 148500 Transmission Line Replacement 138000 GODebtService1003293 1978 WaterSewerRevenueBondFund22250 19921998WaterSewer RevenueBondReserveFund 400000 1992 WaterSewer RevenueBond Redemption 461460 Utility ConstructionFund1380500 NWMaritime Agency Golf Course 19800 Memorial 3000 Capital DebtTrustFund Subtotals 8064455 GRANDTOTAL28473899 Section3The City Clerk isdirected totransmit a certified copy ofthe City ofPort TownsendFinal Budget 2011 totheOfficeof State Auditor and totheAssociationof Washington Cities Section4 This ordinanceshalltake effect upon its passage approval and publication intheformand manner providedbylaw City of Port TownsendFinal Budget 2011123 Ordinance3049 2011 Budget Page 3 of3 ADOPTED by the City Councilofthe City of Port TownsendWashington at a regular meetingthereof heldthis15th day of November 2010 Attest i c rf yT j Pamela Kolacy MMC City Clerk 1 Michelle SandovalMayor Approved asto form J John Watts CityAttorney City of Port TownsendFinal Budget 2011124 Ordinance 3045 2011 Property TaxLevies Page 1 of2 ORDINANCE NO3045 ANORDINANCE OFTHE CITY OF PORT TOWNSENDFIXINGAND ADOPTING 2011 PROPERTY TAXLEVIESWITHAN INCREASEOFONE PERCENT 100 FROM THEPREVIOUSLYVOTER APPROVED2008 LEVYLIDLIFTFOR THE GENERALLEVY AND A RESTORATION OF THE 050 PER 1000 ASSESSED VALUATION FORTHEEMERGENCYMEDICAL SERVICESLEVY WHEREAS the City of PortTownsendhas properly given noticeofthe public hearing held onOctober 18 2010 to consider the City of PortTownsendsGeneral Fund Contingency FundLibraryFund Fireand Emergency Medical Services FundCommunity Services Fund DebtService Fundand FiremensPensionFund budget for the 2011calendar yearpursuant to RCW 8455120 and WHEREAS at an electionheld August 19 2008 the votersofthe City ofPort Townsend approved by a largemajority areal property tax levy lidliftfor atotalauthorized levy rateof 231 per thousanddollarsof assessedvaluationInaccordance with City Council Resolution 08019 the amountscollectedfrom the levy increase inthe amountof 075 per thousand dollarsofassessed valuation arededicated to be used solely for library purposes atall times andthe general fund amountsthathad previouslysupported the library areintendedfor the following purposes parkscommunity services and capital facilities and WHEREAS in accordancewith City CouncilResolution 08019 the City Councilhas committed to phase inthe levy lidlift overthreefiscal years 2009 levy rateof 194 075 for library purposes 075 forfireservices per contractwithFire District No 1 and 044 for other services including parks community services and capital facilities20101evy rateof 216 and 2011 levy rateof231 per thousanddollarsof assessed valuation and WHEREAS at anelection held Apri127 2010 the voters ofthe City ofPortTownsend approved an emergency medicalservicesreal property tax levy lidliftfor atotal authorized levy rate of050 per thousanddollarsofassessed valuation and WHEREAS the City of Port Townsend after hearing andafter dulyconsidering all relevant evidenceand testimonypresented hasdeterminedthat the City of Port Townsend requires anincrease in real property tax revenue fromthe previous year in addition tothe increaseinthe valueofstateassessed property in order to discharge the expected expenses and obligations ofthe City of PortTownsendand in itsbest interest NOW THEREFORE the City Councilofthe City of PortTownsenddoes ordainthat an increasein the regular property tax levy and emergency medicalservices property tax levy in addition to any amount resulting fromtheadditionofnew constructionand improvements to property and any increaseinthevalueofstateassessed property and any increase due to re levying for any refundsmade in the previous year is hereby authorizedforthe 2011 levy in amounts asfollows City of Port TownsendFinal Budget 2011125 Ordinance3045 2011 Property TaxLevies Page 2 of2 Section 1 Thereis hereby levied upon alltaxable property inthe City ofPort Townsend for the year of 2011 the sumof 295256578 asa general tax levy which is a percentage increase of100from previously voter approvedlevy lid liftresulting in an increase of 21400204 fromthe previous year Section 2Thereis hereby levied upon alltaxable property inthe City ofPort Townsend forthe year of2011the voterapproved levy rateof 050 per 1000 assessed valuation which is approximately the sumof 740000 asan emergency medicalservices property tax levy Section3Thisordinance shalltakeeffect upon its passageapproval and publication in theformand manner provided by law Adopted by the City Councilofthe City of Port TownsendWashington at a regular meetingthereof heldthis 1st day ofNovember2010 Attest y Pamela Kolacy MMC City Clerk Michelle Sandoval Mayor Approved as to form Lz John Watts City Attorney City of Port TownsendFinal Budget 2011126 Glossary ACCOUNTING SYSTEM: The total set of records and procedures that are used to record, classify, and report information on the financial status and operations of an entity. ACCOUNTS PAYABLE: A short-term liability account reflecting amounts owed to private persons or organizations for goods and services received by a government. ACCOUNTS RECEIVABLE: An asset account reflecting amounts due from private persons or organizations for goods and services furnished by a government (but not including amounts due from other funds or other governments). ACCRUAL BASIS OF ACCOUNTING: The method of accounting under which revenues are recorded when they are earned (whether or not cash is received (whether cash disbursements are made at that time or not). ACCUMULATED DEPRECIATION: A contra-asset account used to report the accumulation of periodic credits to reflect the expiration of the estimated service life of fixed accounts. AD VALOREM TAXES: A tax levied on the assessed value of real property. AGENCY FUND: A fund used to account for assets held by a government as an agent for individuals, private organizations, other governments and/or other funds. ALLOCATION: To set aside or designate funds for specific purposes. An allocation does not authorize the expenditure of funds. AMORTIZATION: (1) The portion of the cost of a limited life or intangible asset charged as an expense during a particular period. (2) The reduction of debt by regular payments of principal and interest sufficient to retire the debt by maturity. ANNUAL DEBT SERVICE: The amount required to be paid in a calendar year for (1) interest on all Parity Bonds then outstanding; (2) principal of all Parity Bonds then outstanding, but excluding any outstanding Term Bonds, and (3) payments into any Sinking Fund Account for the amortization of outstanding Parity Bonds divided by the number of calendar years to the last maturity or mandatory redemption date thereof. ANNUAL FINANCIAL REPORT: The official annual report of a government. It includes (a) the five combined financial statements in the combined statements - overview and their related notes and (b) combined statements by fund type and individual fund and account group financial statements prepared in conformity with GAAP and organized into a financial reporting pyramid. It also includes supporting schedules necessary to demonstrate compliance with finance- regulated legal and contractual provisions, required supplementary information, extensive introductory material and a detailed statistical section. APPROPRIATION: An authorization made by the City Council, which permits officials to incur obligations against and to make expenditures of governmental resources. Appropriations are usually made for fixed amounts and are typically granted for a one-year period. City of Port TownsendFinal Budget 2011127 Glossary APPROPRIATIONS ORDINANCE: The official enactment by the City Council establishing the legal authority for City officials to obligate and expend resources. ASSESSED VALUATION: The estimated value placed upon real and personal property by the Jefferson County Assessor as the basis for levying property taxes. ASSETS: Property owned by a government, which has monetary value. AUDIT: A systematic examination of resource utilization concluding in a written report. It is a test of management's internal accounting controls and is intended to: * ascertain whether financial statements fairly present financial position and result of operations; * test whether transactions have been legally performed; * identify areas for possible improvements in accounting practices and procedures, * ascertain whether transactions have been recorded accurately and consistently; and * ascertain the stewardship of officials responsible for governmental resources. AUDITOR'S REPORT: In the context of a financial audit, a statement by the auditor describing the scope of the audit and the auditing standards applied in the examination, and setting forth the auditor's opinion on the fairness of presentation of the financial information in conformity with generally accepted accounting practices or some other comprehensive basis system of accounting. BALANCE SHEET: A statement presenting the financial position of an entity by disclosing the value of its assets, liabilities, and equities as of a specified date. BARS: The State of Washington prescribed Budgeting, Accounting Reporting System Manual required for all governmental entities in the state of Washington. BASE BUDGET: Ongoing expense for personnel, contractual services, and the replacement of supplies and equipment required to maintain service levels previously authorized by the City Council. BASIC FINANCIAL STATEMENTS: Those financial statements, including notes thereto, necessary for the fair presentation of the financial position and results of operations of an entity in conformity with GAAP. The basic financial statements include a balance sheet, an "all- inclusive" operating statement, a budget comparison statement (for all government funds for which annual appropriated budgets are adopted), and a statement of changes in financial position (for proprietary funds, pension trust funds and non-expendable trust funds). BASIS OF ACCOUNTING: A term used to refer to when revenues, expenditures, expenses and transfers - and the related assets and liabilities - are recognized in the accounts and reported in the financial statements. Specifically, it relates to the timing of the measurements made, regardless of the City of Port TownsendFinal Budget 2011128 Glossary nature of the measurement, on either the cash or accrual method. BOND: (Debt Instrument) A written promise to pay (debt) a specified sum of money (called principal or face value) at a specified future date (called the maturity date) along with periodic interest paid at a specified percentage of the principal (interest rate). Bonds are typically used for long-term debt to pay for specific capital expenditures. BOND ANTICIPATION NOTES: (BANS) Short- term interest-bearing notes issued in anticipation of bonds to be issued at a later date. The notes are retired from proceeds of the bond issue from which they are related. BOND REGISTRAR: The fiscal agency of the State of Washington in either Seattle, Washington, or New York, New York, for the purposes of registering and authenticating the bonds, maintaining the bonds, maintaining the bond register, effecting transfer of ownership of the bonds and paying interest on the principal of (and any premium pursuant to call on) the bonds. BUDGET (Operating): A plan of financial operation embodying an estimate of proposed expenditures for a given period (typically a fiscal year) and the proposed means of financing them (revenue estimates). The term is also sometimes used to denote the officially approved expenditure ceilings under which the City and its departments operate. BUDGET CALENDAR: The schedule of key dates or milestones, which the City follows in the preparation and adoption of the budget. BUDGET DOCUMENT: The official written statement prepared by the Finance Department and supporting staff for the city manager to present the proposed budget to the City Counc CAPITAL ASSETS: Assets of significant value and having a useful life of several years. Capital assets are also called fixed assets. CAPITAL BUDGET: A plan of proposed capital expenditures and the means of financing them. The capital budget may be enacted as part of the complete annual budget including both operating and capital outlays. The capital budget is based on the Capital Improvement Plan (CIP). CAPITAL IMPROVEMENT PROGRAM: A plan of proposed capital expenditures to be incurred each year over a period of six future years setting forth each capital project, identifying the expected beginning and ending date for each project, the amount to be expended in each year, and the method of financing those expenditures. CAPITAL PROGRAM: A plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long-term work program or otherwise. It sets forth each project or other contemplated expenditure in which the government is to have a part and specifies the full resources estimated to be available to finance the projected public facilities. CAPITAL OUTLAY: Expenditures, which result in the acquisition of or additions to fixed assets. Examples include land, buildings, machinery and equipment, and construction projects. City of Port TownsendFinal Budget 2011129 Glossary CAPITAL PROJECTS: Projects, which purchase or construct capital assets. Typically, a capital project encompasses a purchase of land or construction of a building or facility, with a life expectancy of more than 10 years. CASH BASIS: The method of accounting under which revenues are recorded when received in cash and expenditures are recorded when paid. CASH FLOW BUDGET: (CASH BUDGET) A projection of the cash receipts and disbursements anticipated during a given time period. CDBG: Community Development Block Grants - grant funds administered through Department of Community Trade and Economic Development (CTED) of the State of Washington. CENTENNIAL CLEAN WATER PROGRAM: (CCWP) In 1986, legislation was passed which provides grants to public entities for financing water pollution control activities and facilities to protect surface and underground water from pollution. In addition, a state revolving loan program was established to provide loans or combinations of grants/loans to finance public facilities. CERTIFICATE OF DEPOSIT: A negotiable or non-negotiable receipt for monies deposited in a bank or other financial institution for a specified period for a specified rate of interest. COLA: Cost of Living Allowance. COMMUNITY PARK: Those parks so designated in the City of Port Townsend Parks and Recreation Plan. CONCURRENT OR CONCURRENCY: The improvements that are in place at the time the impacts of development occur, or that the necessary financial commitments are in place. Public facilities and services shall be adequate to serve the development at the time the development is available for occupancy and use without decreasing current service levels below locally established minimum standards. CONTINGENCY: A budgetary reserve set-aside for emergencies or unforeseen expenditures not otherwise budgeted for. COST ACCOUNTING: Accounting that assembles and records all costs incurred to carry out a particular activity or to deliver a particular service. COUNCILMANIC BONDS: Councilmanic bonds refer to bonds issued with the approval of the Council, as opposed to voted bonds that must be approved by vote of the public. Councilmanic bonds must not exceed 1.50 percent of the assessed valuation, and voted bonds 2.50 percent. CPI: Consumer Price Index is a measure of the change in prices over time for a fixed market basket of goods and services. DEBT: An obligation resulting from the borrowing of money or from the purchase of goods and services. Debts of governments include bonds, time warrants and notes. DEBT LIMITS: The maximum amount of gross or net debt, which is legally permitted. DEBT SERVICE: Payment of interest and repayment of principal to holders of City of Port TownsendFinal Budget 2011130 Glossary the City's debt instruments. DEBT SERVICE FUND: A fund established to account for the accumulation of resources for, and the payment of, general long- term debt principal and interest. DEFICIT: (1) The excess of an entity's liabilities over its assets (See Fund Balances). (2) The excess of expenditures or expenses over revenues during a single accounting period. DELINQUENT TAXES: Taxes remaining unpaid on and after the date to which a penalty for nonpayment is attached. Even though the penalty may be subsequently waived and a portion of the taxes may be abated or canceled, the unpaid balances continue to be delinquent taxes until abated, canceled, paid or converted into tax liens. DEMAND DEPOSIT: A bank deposit of monies that are payable by the bank upon demand to the depositor. DEPRECIATION: (1) Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence. (2) That portion of the cost of a capital asset, which is charged as an expense during a particular period. DEVELOPMENT ACTIVITY: Any construction or expansion of a building, structure, or use, any change in use of a building or structure, or any change in the use of land, that creates additional demand and need for public facilities. DOUBLE BUDGETING: The result of having funds or departments within a government purchase services from one another rather than from outside vendors. When internal purchasing occurs, both funds must budget the expenditure (one to buy the service and the other to add the resources to its budget so they have something to sell). This type of transaction results in inflated budget values because the same expenditure dollar is budgeted twice: once in each fund's budget. The revenue side of both funds is similarly inflated. DUE FROM OTHER FUNDS: An asset account used to indicate amounts owed to a particular fund by another fund for goods or services rendered. This account includes only short-term obligations on open account, not interfund loans. ENCUMBRANCES: Obligations in the form of purchase orders, contracts or salary commitments that are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when paid or when an actual liability is set up. ENDING FUND BALANCE: The cash balance remaining at the end of the fiscal year available for appropriation in future years. ENTERPRISE FUND: Separate financial accounting used for government operations that are financed and operate in a manner similar to business enterprises, and for which preparation of an income statement is desirable. EQUIPMENT RENTAL: The Equipment Rental Fund operates as a self-sufficient motor and equipment pool. Customer departments pay for the equipment used through charges billed monthly. These charges include a form of depreciation, which is accumulated as City of Port TownsendFinal Budget 2011131 Glossary a sinking fund for future asset replacement, a factor for maintenance of the equipment, and charges for fuel (if applicable). EXPENDITURES: Where accounts are kept on the accrual or modified accrual basis of accounting, the cost of goods received or services rendered whether cash payments have been made or not. Where accounts are kept on a cash basis, expenditures are recognized only when the cash payments for the above purposes are made. FEDERAL AID URBAN SYSTEM: (FAUS) Provides funds for the construction, reconstruction, and improvement of urban streets and roads. A local match of 16.6 percent is required. FEE IN LIEU OF: (FILO) Charges are contributions made by developers toward future improvements of City facilities resulting from the additional demand on the City's facilities generated from the development. FISCAL YEAR: A twelve (12) month period designated as the operating year by an entity. For Port Townsend, the fiscal year is the same as the calendar year (also called budget year). FIXED ASSETS: Long- lived tangible assets obtained or controlled as a result of past transactions, events or circumstances. Fixed assets include buildings, equipment, improvements other than buildings and land. FLOAT: The amount of money represented by warrants outstanding and in the process of collection. FULL FAITH AND CREDIT: A pledge of the general taxing power of a government to repay debt obligations (typically used in reference to bonds). FTE: Full-time equivalent employee. FUND: An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives. FUND BALANCE: The excess of an entity's assets over its liabilities. A negative fund balance is sometimes called a deficit. GAAFR: Governmental Accounting, Auditing and Financial Reporting. The "blue book" published by the Government Finance Officers Association to provide guidance for the application of accounting principles for governments. GAAP: Generally Accepted Accounting Principles are standards used for accounting and reporting used for both private industry and governments. GASB: Government Accounting Standards Board, established in 1985, to regulate the rules and standards for all governmental units. GENERAL FIXED ASSETS: Capital assets that are not a part of any fund, but of the government unit as a whole. Most often these assets arise from the expenditure of the financial resources of governmental funds. GENERAL FUND: The fund supported by taxes, fees and other revenues that City of Port TownsendFinal Budget 2011132 Glossary may be used for any lawful purpose. GENERAL OBLIGATION BONDS: Bonds for which the full faith and credit of the insuring government are pledged for payment. GOALS: The objective of specific tasks and endeavors. GRANT: A contribution of assets (usually cash) by one governmental unit or other organization to another. Typically, these contributions are made to local governments from the State and Federal governments. Grants are usually made for specified purposes. GUARANTY FUND: A fund established by a bond issuer, which is pledged, as security for the payment of one or more bond issues. Normally used for local improvement districts (LID). IAC: Interagency Committee for Outdoor Recreation. IMPACT FEES: A fee assessed on new development that creates additional demand and need for public facilities. INFRASTRUCTURE: Assets that are the underlying foundation especially the basic installations and facilities on which the continuance and growth of a jurisdiction depends (streets, roads, sewer, and water systems). INTERFUND PAYMENTS: Expenditures made to other funds for services rendered. This category includes interfund repairs and maintenance. INTERGOVERNMENTAL COSTS: Costs or expenses paid from one government to another government for services. These costs include but are not limited to such things as: dispatch and jail services, animal control services, audit and voter costs. INTERGOVERNMENTAL SERVICES: Intergovernmental purchases of those specialized services typically performed by local governments. INTERNAL CONTROL: A plan of organization for purchasing, accounting, and other financial activities, which, among other things, provides that: * The duties of employees are subdivided so that no single employee handles financial action from beginning to end, * Proper authorization from specific responsible officials are obtained before key steps in the processing of a transaction are completed. * Records and procedures are arranged appropriately to facilitate effective control. INTERNAL SERVICE FUND: Funds used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the City, or to other governments, on a cost- reimbursement basis. INVESTMENT: Securities and real estate purchased and held for the production of income in the form of interest, dividends, rentals and base payments. IPD: Implicit Price Deflator. LATECOMER FEES: Fees paid by developers or future service users for their share of past improvements City of Port TownsendFinal Budget 2011133 Glossary financed by others. LEASING: A financial technique whereby ownership of the project or equipment remains with the financing entity, and where title may or may not transfer to the City at the end of the lease. LEOFF: Law Enforcement Officers and Firefighters Retirement System provided in the State of Washington. LEVY: (1) To impose taxes, special assessments or service charges for the support of government activities. (2) The total amount of taxes, special assessments or service charges imposed by a government. LEVY LID: A statutory restriction on the annual increase in the amount of property tax a given public jurisdiction can assess on regular or excess levies. LIABILITY: Debt or other legal obligations arising out of transactions in the past that must be liquidated, renewed or refunded at some future date. LID: Local Improvement District for special assessments made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties. MATURITIES: The dates on which the principal or stated values of investments or debt obligations mature and may be reclaimed. MILL: The property tax rate, which is based on the valuation of property. A tax rate of one mill produces one dollar of taxes on each $1,000 of property valuation. MITIGATION FEES: Contributions made by developers toward future improvements of city facilities resulting from the additional demand on the city's facilities generated from the development. MODIFIED ACCRUAL BASIS: The basis of accounting under which expenditures, other than accrued interest on general long-term debt, are recorded at the time liabilities are incurred and revenues are recorded when received in cash except for material and/or available revenues, which should be accrued to reflect properly the taxes levied and revenue earned. NET REVENUE: The revenue of the system less the cost of maintenance and operation of the system. NOTES TO THE FINANCIAL STATEMENTS: The disclosures required for a fair presentation of the financial statements of government in conformity with GAAP and not included on the face of the financial statements themselves. The notes to the financial part of the GPFS/CUFS. OBJECT: As used in expenditure classification, this term applies to the type of item purchased or the service obtained (as distinguished from the results obtained from expenditures). OPERATING FUNDS: Resources derived from recurring revenue sources used to finance ongoing operating expenditures and pay-as-you-go capital projects. OPERATING TRANSFER: Routine and/or recurring transfers of assets between funds. City of Port TownsendFinal Budget 2011134 Glossary ORDINANCE: A statute or regulation enacted by City Council. OTHER SERVICES AND CHARGES: A basic classification for services, other than personnel services, which are needed by the City. This item includes professional services, communication, travel, advertising, training, dues and subscriptions, printing, equipment rental and costs (ER&R), insurance, public utility services, repairs and maintenance. PARITY BOND: Any and all water and sewer revenue bonds of the City the payment of which, both principal and interest, constitutes a lien and charge upon the revenue of the system and upon assessments equal in rank with the lien and charge on such revenue of the system and assessments for payments required to pay and secure the payment of the bonds. PERS: Public Employees Retirement System provided for, other than Police and Fire, by the State of Washington. PERSONNEL BENEFITS: Those benefits paid by the City as part of the conditions of employment. Examples include insurance & retirement benefits. PERSONNEL COSTS: Costs that include all salaries, wages, and benefits for all part-time, full-time, seasonal and temporary employee costs. PROCLAMATION: An official act by the Mayor or Executive Officer made through a public forum. PROGRAM: A specific and distinguishable unit of work or service performed. PROGRAM ENHANCEMENT: Programs, activities or personnel requested to improve or add to the current baseline services. PROGRAM MEASURES: A unit of standard used for the quantitative comparison in the manner of functioning to capacity or quantity as determined. PROGRAM REVENUE: These are revenues that are produced as a result of an activity of a program and are subject to quantity of services provided to the public or governmental units (i.e. permits, charges for fire services, recreational activities), or revenues dedicated to a specific use (i.e. grants taxes or debt funds). PROPRIETARY FUND TYPES: Sometimes referred to as income determination or commercial-type funds, the classification used to account for a government's ongoing organizations and activities that are similar to those often found in the private sector. The GAAP used are generally those applicable to similar businesses in the private sector and the measurement focus is on determination of net income, financial position and changes in financial position. PUBLIC FACILITIES: The capital owned or operated by the City or other governmental entities. PUBLIC WORKS TRUST FUND: (PWTF) Is a low-interest revolving loan fund which helps local governments finance critical public works needs. To be eligible for trust fund financing, the applicant must be a local government entity, with a long-term plan for financing public works needs. If the applicant is a city or county, it must be imposing the optional one-quarter City of Port TownsendFinal Budget 2011135 Glossary percent real estate excise tax for capital purposes. Eligible projects include streets and roads, bridges, storm sewers, sanitary sewers, and water systems. Loans will only be made for the purpose of repair, replacement, reconstruction, or improvement of existing eligible public works systems to meet current standards and to adequately serve the needs of the existing populations. New capital improvement projects are not eligible. The maximum loan amount has been two million with a minimum local match of ten percent. Interest rates vary from one to three percent, depending on the match. RCW: Revised Code of Washington. Laws of the State of Washington enacted by the State Legislature. REET: (Real Estate Excise Tax) A tax upon the sale of real property from one person or company to another. RESERVE: An account used to indicate that a portion of fund equity is legally restricted for a specific purpose. RESOLUTION: A formal statement of a decision or expression of an opinion of the City Council. RESOURCES: Total dollars available for appropriations including estimated revenues, fund transfers, and beginning fund balances. RETAINED EARNINGS: An equity account reflecting the accumulated earnings of the City's proprietary funds. REVENUE: income received by the City in support of a program of services to the community. It includes such items as property taxes, fees, user charges, grants, fines and forfeits, interest income and miscellaneous revenue. REVENUE BONDS: Bond issued pledging future revenues, usually water, sewer or drainage charges, to cover debt payments. REVENUE ESTIMATE: A formal estimate of how much revenue will be earned from a specific revenue source for some future period, typically, a future fiscal year. STP: Surface Transportation Program. STPE: Surface Transportation Program - Enhancement. STPH: Surface Transportation Program - Hazard Elimination STPUS: Surface Transportation Program - Urban Small. SALARIES AND WAGES: Amounts paid for personal services rendered by employees in accordance with rates, hours, terms and conditions authorized by law or stated in employment contracts. SERVICE MEASURES: Specific quantitative measures of work performed within an activity or program (e.g., total miles of street cleaned). Also, a specific quantitative measure of results obtained through a program or activity (e.g., reduced incidence of vandalism due to new street lighting program). SINGLE AUDIT: An audit performed in accordance with the Single Audit Act of 1984 and office of Management and Budget (OMB) Circular A-128, Audits of State and Local Governments. The Single Audit Act allows or requires governments (depending on the amount City of Port TownsendFinal Budget 2011136 Glossary of federal assistance received) to have one audit performed to meet the needs of all federal grantor agencies. SINKING FUND ACCOUNT: An account created in the bond fund to amortize the principal of term bonds. SPECIAL ASSESSMENT: A compulsory levy made against certain properties from earnings of enterprise funds. In addition to a pledge of revenues, such bonds sometimes contain a mortgage on the enterprise fund's property. SPECIAL REVENUE FUND: A fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditure or specified purposes. SUPPLEMENTAL APPROPRIATION: An appropriation approved by the Council after the initial budget appropriation. SUPPLIES: A basic classification of expenditures for articles and commodities purchased for consumption or resale. Examples include office and operating supplies, fuel, power, water, gas, inventory or resale items, and small tools and equipment. SURETY BOND: Any letter of credit, insurance policy, surety bond or other equivalent credit facility or any combination thereof issued to the City to satisfy all or part of the amount required to be maintained in the Reserve Account to make such payments of principal and interest as the same become due at maturity or on any mandatory redemption date. TIA: Transportation Improvement Account. TAX: Charge levied by a government to finance services performed for the common benefit. TAX ANTICIPATION NOTES: (TANS) Notes issued in anticipation of taxes, which are retired usually from taxes collected (typically by school by school districts). TAX LEVY ORDINANCE: An ordinance through which taxes are levied. TAX RATE LIMIT: The maximum legal rate at which a municipality may levy a tax. The limit may apply to taxes raised for a particular purpose or for general purposes. TERM BONDS: Any parity bonds designated by the Council as "term bonds" pursuant to an ordinance which authorizes the issuance of parity bonds and provides for mandatory payments into a sinking fund account established for the term bonds so designated and provides for mandatory redemption of such term bonds from such sinking fund account. THIRTEENTH MONTH: This is the month (January) following the end of the fiscal year in which prior expenditures shall be charged against the prior year’s budget. This is a budgetary provision in state law (35A.33.150 RCW). It requires cities to charge the previous budget for items purchased before year- end, but not yet invoiced to the city up to the twentieth day in January. This provision is similar to accounts payable accruals in the private business community. City of Port TownsendFinal Budget 2011137 Glossary TRANSPORTATION IMPROVEMENT ACCOUNT (TIA): Provides funding for transportation projects through two urban programs. Urban projects must be attributable to congestion caused by economic growth. They must be consistent with state, regional and local selection processes. The TIB requires multi-agency planning and coordination and public/private cooperation to further the goal of achieving a balanced transportation system in Washington State. TRANSPORTATION IMPROVEMENT BOARD (TIB): The purpose of the TIB is to administer funding for local governments for transportation projects. This is accomplished through the Transportation Improvement Account Program and the Urban Arterial Trust Account Program. Revenues are from the state fuel tax, local matching funds, and private sector contributions. TRUST FUND: Funds used to account for assets held by a government in a trustee capacity for individuals, private organizations, and/or other funds. UATA: Urban Arterial Trust Account. UTILITY LOCAL IMPROVEMENT DISTRICTS: (ULID) Created only for improvement to sewer, water, and other utilities and differs from a LID in that all assessment revenues must be pledged for payment of debt service of bonds issued to finance the improvements. WAC: Washington Administrative Code. WARRANT: An order drawn by a municipal officer(s) directing the treasurer of the municipality to pay a specified amount to the bearer, either after the current or some future date. WCIA: Washington Cities Insurance Authority is a group of cities across the state that provides pooled and self- insurance services for liability, auto, property, and all other insurance coverage. YIELD: The rate earned on an investment based on the price paid for the investment, the interest earned during the period held, and the selling price or redemption value of the investment. City of Port TownsendFinal Budget 2011138