HomeMy WebLinkAbout2012 Final BudgetCity of Port Townsend
Final Budget 2012
Table of Contents
City of Port Townsend Final Budget 2012
Page
City Manager Budget Message ......................................................................................................................... i
City Officials ................................................................................................................................................... 1
City Council Standing Committees ................................................................................................................. 2
Citizen Advisory Boards, Commissions, and Committees .............................................................................. 3
Comprehensive Budget – All Funds Chart ...................................................................................................... 5
Estimated Beginning Fund Balances .............................................................................................................. 6
Overview ......................................................................................................................................................... 7
Budget Policies ................................................................................................................................................ 9
General Fund ................................................................................................................................................ 15
General Fund Revenues and Expenditures ............................................................................................. 16-19
General Fund Departmental Budgets
General Fund Summary .............................................................................................................................. 20
Legislative – City Council .......................................................................................................................... 21
City Manager .............................................................................................................................................. 23
City Attorney .............................................................................................................................................. 26
City Clerk ................................................................................................................................................... 29
Development Services Department ........................................................................................................... 32
Planning Department .................................................................................................................................. 36
Police Department ...................................................................................................................................... 37
Finance Department .................................................................................................................................... 40
Non-Departmental ...................................................................................................................................... 43
PEG Access TV Studio ............................................................................................................................ 45
Grants Management .................................................................................................................................. 47
Fund Equity Transactions ........................................................................................................................... 49
Special Revenue Funds
Drug Enforcement Fund ....................................................................................................................... 51, 55
Contingency Fund ................................................................................................................................ 51, 56
Community Development Block Grant Fund ....................................................................................... 51, 57
Lodging Tax Fund ................................................................................................................................ 51, 58
System Development Charge Fund ...................................................................................................... 52, 59
Community Services Fund (City Facilities, Parks, Recreation and Pool Departments) ....................... 53, 60
Street Fund ........................................................................................................................................... 54, 62
Fire and EMS Fund .............................................................................................................................. 53, 66
Library Fund ......................................................................................................................................... 53, 67
Public Works Administration and Engineering Fund ........................................................................... 53, 73
Housing Trust Fund .............................................................................................................................. 54, 72
Debt Service Funds
General Government Debt Service ....................................................................................................... 78, 82
Utility Debt Service .............................................................................................................................. 80, 83
Legal Statutory Debt Margin ...................................................................................................................... 84
Capital Project Funds
Capital Improvement Fund ................................................................................................................... 85, 87
Utility Construction Fund ..................................................................................................................... 86, 88
Enterprise Funds & Trust Funds
Water/Sewer Utility Fund ........................................................................................................................... 89
Stormwater Utility Fund ............................................................................................................................. 99
Transmission Line Replacement Fund ..................................................................................................... 101
Equipment Rental Fund ............................................................................................................................ 103
Firemen’s Pension and Relief Fund .......................................................................................................... 105
Memorial Fund ......................................................................................................................................... 107
Table of Contents
City of Port Townsend Final Budget 2012
Golf Course Fund ........................................................................................................................................ 109
NW Maritime Center Fund .......................................................................................................................... 111
Appendices
Budget Summary - Revenues, Expenditures and Fund Balances 2006-2012 ............................................ 114
City Property Tax Levy Rate History 1994 to 2012 .................................................................................... 120
Property Tax Levy Rate by District 2011 .................................................................................................... 121
Personnel Services ....................................................................................................................................... 122
Authorized Staffing Table FTE (Full Time Equivalences) Table 1999 to 2012 .......................................... 125
Budget Ordinance No. 3069 ........................................................................................................................ 127
Property Tax Levy Ordinance No. 3067 ...................................................................................................... 129
Glossary ....................................................................................................................................................... 131
Page 1 of 10
City of Port Townsend
Office of the City Manager
2012 Final Budget Message
Date: December 31, 2011
To: City Council and Port Townsend Community
From: David Timmons, City Manager
Subject: 2012 Final Budget Introduction
Transmitted with this memo is the 2012 budget. The budget plan consists of 16 Operating Funds and 11
Capital, Debt and Trust Funds. Each Fund represents separate program activities and constitutes its own
individual budget. A newly established Housing Trust Fund is budgeted for 2012, which creates a
commitment to help develop more opportunities for affordable housing. The budget format is the
same. It consists of a Budget Overview which is a simple presentation followed by a Fund Summary.
The Departmental Summaries are presented in the “Program Format” wherein revenues and expenses
by “program” are compared. One benefit of this presentation is the ability to track revenues and
expenses by their respective relationship to one another. These summaries also present a departmental
budget summary in object format. This way one can compare the different “objects” that comprise the
department’s budget such as personnel and operating expenses.
The final budget is not provided in the traditional line item detail format, which accounts for the
detailed revenue and expenses of the entire City Budget. In addition, individual details of all payroll and
benefits are not presented as they are in the Preliminary Budget. We do however manage the budget in
the traditional manner on a line item basis. Also included are various other attachments to help in
communicating the City’s financial policies and conditions.
This 2012 budget represents a turning point for the City’s financial picture.
In November 2007, the City faced a major decision by the Secretary of Transportation; the
announcement that the ferry service to Port Townsend was to be terminated due to the condition of the
vessels serving this route. Any hope to regain this service would require a minimum four year design
and construction period at best. This news made the planned closure of the Hood Canal Bridge during
the summer of 2009 even more alarming. Completing the “perfect storm” to challenge the City was the
reality that the “Great Recession” was just beginning.
Responding to the first two known events (ferry and bridge), the City rallied around a strategy to
maintain the City’s economic base in light of the significant impacts that were expected. This strategy
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involved numerous coordinated actions that were targeted at both the state and local level. At the state
level, it was the success in gaining the State’s commitment to restore the ferry service in a timely
manner. At the local level, it involved many coordinated efforts. The City launched a successful
coordinated marketing and public relations campaign to keep visitors coming and get the message out
that Port Townsend was still open for business. The City adjusted its budget strategy and took several
actions to address the anticipated/unanticipated financial impacts. Part of that strategy was a series of
town meetings that led to the Library levy shoring up critical community services for the three years of
expected impacts.
In addition, the City has continued to prepare for the future by using our bond capacity to leverage
critically necessary investments in the three economic anchors of the city – Upper Sims Way, the
downtown Civic District, and Fort Worden. This decision to invest in our community will benefit
residents and local businesses directly and visitors indirectly long into the future. The bond initiative
took advantage of record low interest rates and the City’s quick action in completing this bond sale
preceded the collapse of the market. Several communities with similar initiatives were delayed or
forced to abandon their plans because they waited. By being proactive to our challenges, we will
increase the economic stability of our community no matter what the economy brings.
With the dawn of the recession, absent this community investment, there would likely have been little
to nothing developed or invested in the City during the period 2008 to 2010.
Overall, the City’s 2008 capital investments are beginning to demonstrate the desired outcomes. The
investment in the City’s downtown maritime core has provided a new stimulus to the downtown area.
The September events this year (Wooden Boat and Film Festival) witnessed a renewed energy with near
record attendance. We have also seen a significant shift in pedestrian traffic at the east end of Water
Street. The investment in Upper Sims is now seeing changes resulting from better access for pedestrians
and traffic. One result was the completion of the second phase of the Business Park, including two new
marine related businesses (light manufacturing) now located there.
In 2010, with the economy still lagging and record low interest rates, the City recognized another
opportunity that was developing to further leverage investments in the City’s economic future. An
additional capital investment strategy was prepared and developed which is currently underway. This
investment strategy has the potential of leveraging a 9:1 return on the city’s investment. A key
outcome in this second opportunity has been the establishment of a college presence at Fort Worden
with the City’s capital funds of $500,000 leveraging $4,300,000 of state investment in capital
improvements in Building 202 to house college programs.
Since 2008, the City has maintained and accomplished a significant amount during the worst recession in
recent history. Risks have been taken and there have been losses, but these investments have and will
continue to provide a return on the investments made. This statement is supported in part by the data
showing, among other things, that throughout the recession the City’s sales, B&O, Lodging and Utility
taxes revenues have maintained or shown modest growth. The only down side is the real estate market,
which has yet to rebound. Recent reports have stated that this market sector may require another two
City of Port TownsendFinal Budget 2012i
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to three years before we again see any consistent activity. Therefore, we are recommending that this
proposed budget be viewed as the beginning of a three to five year strategy to manage and restore the
City’s financial position.
The key challenges:
The key challenges addressed by the budget in 2012 rest in seven areas:
1. Stabilize payroll and benefit costs
2. Transfer funds to cover lost real estate related revenue designated to fund capital investment
(Debt)
3. Lower overhead costs to the Utility to avert an expected Operation and Maintenance rate
increase
4. Restore the cash reserve balance of the General Fund
5. Address the City’s organizational structure to allow for a sustainable organization plan
6. The Capital Budget and Plan 2011 ‐2017
7. Status of the Fire Levy and Interlocal Agreement with the Fire District
Stabilize payroll and benefit costs
The first key area to address is payroll. Since it is the largest of all expenses, it affects all operating funds.
Current estimates indicate that keeping status quo payroll budget would have required an additional
$415,000 expense to the budget funds. This is due to several factors:
1. Health Care costs increasing 10% to 15%
2. Pension cost to the City by State directive has doubled
3. Step/Longevity payroll increases currently provided by Union contract
To address these issues, the 2012 payroll and benefit budget plan is based upon several actions and
assumptions:
A New Health Care Plan for non‐bargaining employees
Reduction in benefit levels for all employees (subject to bargaining agreement with bargaining
unit members)
o An agreement was obtained with the General Government Bargaining unit and non‐
bargaining employees.
A complete wage freeze (COLA allowances have been frozen since 2009 except for Police at 1%
for 2011, again subject to collective bargaining)
o All non‐bargaining and General Government Bargaining employees have agreed to this
condition.
o Currently the Police contract is open and yet to be resolved. If the cost of the contract
cannot be contained, then the policy decision to reassess level of service will be
necessary to ensure the contract is cost neutral.
Manage and/or reduce vacant positions:
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o DSD
Temporary Transfer to Capital Projects:
(1 FTE) Administrative Assistant
(1 FTE) Building Inspector
o Police Department
Reduction in Force
(1FTE) Sergeant (From 4 to 3)
(1FTE) Patrol (Beginning in last quarter 2012)
(2 FTE) Police Administrative Clerks
o Public Works
Reduction in Force
(1FTE) Water Operations/Facilities Manager
o Community Services
Reduction in Force
(1 FTE) Operations Manager – Parks and Community Services
(1 FTE) Maintenance Worker
o Transfer to Water Systems
o All Budgets
No funding for Seasonal Labor
Reorganization – In the next five years, the City may see a number of retirements in key
positions
The net effect of these actions will offset the expected $415,000 and further reduce payroll for 2012 and
provides the funds necessary to cover the reduced real estate income.
Transfer funds to cover lost real estate revenue designated to fund capital investment (Debt)
The second key issue relates to the decline and stagnation of the real estate market. There are several
elements interrelated here. First is the direct impact of the loss of Real Estate Excise Tax (REET) income
to fund capital. (REET can only fund capital.) Coupled with this is a loss of permit and land use revenues
related to real estate activity. Third is the loss of the related sales tax, which is a product of new
construction associated with real estate. We have estimated this to be a direct and indirect impact to
the budget of a loss of $500,000 in revenue associated with these three revenue accounts.
The City has had many partnerships to deliver services of all kinds to the community. Since 2008, many
communities have eliminated their support while we not only maintained, but also increased our
support following the Library Lid Lift success. Unfortunately, we have reached an impasse and cannot
maintain these services in light of the loss of revenues we are experiencing. In developing last year’s
budget, we informed our partners to prepare for the inevitable. We also evaluated where duplication of
efforts exists and how we might be able to offset our cash outlay for these partners by offering
alternative strategies for 2012. It is regrettable several partners did not heed our warnings and they
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may have held out for a “miracle.” The budget does include the last quarter payments for 2011 service
in the first quarter, but it is impossible to fund these services without sacrificing other core services. Our
only option is to find and eliminate as much duplication in services as possible and to offer
administrative support to maintain programs in lieu of cash.
The budget for 2012 is predicated on the following limitations and actions:
Reduce/Eliminate cash expenditures for contract services that have alternative delivery options
and/or duplicative services
o YMCA
We will be providing compensation for displacement during the relocation of
the Library to Mountain View in 2012
o Dove House
We will be providing in‐kind support through the efforts of the Community
Public Safety Office in 2012
o Main Street
We will be offering an alternative compensation by an allocation of Excise Tax
paid to the State that will be redirected to Main Street in 2012
Retain certain services through internal City resources in lieu of external providers
o Substance Abuse
o Animal Control
A $20,000 contract with the Sheriff has been agreed to support the Shelter
Services provided by a Not for Profit in 2012. License fees will partially offset
this expense.
Develop three year fixed cost interlocal agreements
o Jail
o District Court
(Credit is due to the Sheriff and District Court for their support)
Defer Capital replacement for General and Community Services Funds equipment and IT
o The current balance and replacement schedules appear to be over aggressive and need
to be reconsidered in 2012
Reallocate FTE costs per the actions previously presented as part of the reorganization plan
Evaluate temporary closure of facilities to invest capital to lower long term costs: Mountain
View/Pool
These actions accomplish all that is necessary to reduce expenses to offset the loss of revenue and the
need to rebuild the City’s financial position. The estimated General Fund ending reserve is well within
the policy limits of 5% to 8% at 7.8%.
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Lower overhead costs to the Utility to avert an expected Operation and Maintenance rate increase
Rates to Support Operations:
The budget as adopted incorporates a modest rate increase of 5% to take effect in 2012 to maintain
operations and increase recovery of replacement funding.
However, the cost of the capital projects will require a separate rate allocation based upon a cost of
service analysis. As projects become established, the actual outlay to finance those costs can be
allocated in ways beyond a rate basis. The City can consider special “assessment” districts since they
will be assigned the actual cost of service for a specific term. This can also be applied system wide. This
method of cost allocation is a more transparent way to account for project management costs.
Several critical projects within the utilities will require significant capital investment. As noted in
previous work sessions, these projects are designed to address ageing conditions subject to existing
system breakdowns and federal and state mandated improvements to meet water quality standards.
Finally, this approach will also allow the rates to be set only to cover expenses and debt service when
the projects are finalized and scheduled to begin. In other words, the rates to cover capital can be
phased in as the projects begin over the next several years.
Capitalization of Labor:
When reviewing the utility’s financial performance with our rate consultants they were projecting a 30%
rate increase just to cover the utilities operating cost. Upon further review, it was noted there was
another cost allocation option that should be considered. Currently the entire cost of engineering and
project management is cost allocated as overhead to the Public Works Funds (Water/Wastewater,
Storm Water, Streets). Another way to cost allocate overhead is to “capitalize” the labor cost as a direct
expense of the projects they administer. By doing so, the operating and maintenance costs stabilize and
the need for a rate increase is all but eliminated.
At this point, it would be more accurate to reflect this labor as a capital cost than an operating
overhead. Upon review of the Capital Plan and projects for the next five years, it is anticipated this
management strategy will be sustainable. The Budget for 2012 reflects this change beginning in 2012.
However 2012 has to be viewed as a transition year since a number of capital projects scheduled for
2012 are already established.
The process can be implemented by establishing the PW Administration/Engineering Fund as an
“enterprise” fund rather than a “special purpose” fund. This is provided for in the 2012 budget
submitted herein. Staff is already developing a series of rates for the billable hours they would spend on
the capital projects as well as the work provided for Development Services.
The Utilities will still have to address cost recovery for the capital projects. However, the recommended
rate model will allow the City to separate Operating Costs from Capital and allow the two to be
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separated in the rate cost analysis. This will give the City greater flexibility on assignment of cost for
capital, which differs from operations, such as the use of System Development Charges and/or Local
Improvement Districts as methods for capital cost recovery.
Special Financing of Capital Projects:
Most, if not all, of these projects will be funded by Washington State Public Works Trust Fund loans.
These loans have very favorable terms and the availability of grant funds in the near term does not seem
plausible. The basic loan terms is 20 years with .005% interest. If the project can be completed in three
years, the rate is reduced to .0025%.
Since the City is using PW Trust Fund Loans, the need to maintain reserves to fund debt is eliminated
and this gives a certain amount of rate relief. Utility bonding requires the Utility to maintain certain
debt reserve balances to guarantee at least 1 to 2 years debt service in reserve. It should also be noted
use of these loans would save millions in interest expense when compared to conventional financing.
Restore the cash reserve balance of the General Fund
One of the most challenging elements for the 2012 budget is to find the capacity to restore the General
Fund reserve position within the policy limits of 5 to 8 percent. This limit has been allowed to drop
below the policy level due to the challenges the City has been facing. While this worked during the past
three years, it is now time to begin a process to restore the fund reserve. This will be a multi‐year
process and may take up to five years if the economic conditions do not improve. The budget for 2012
begins this process and if our predictions hold for the year, we should be able to do this in two years.
A General Fund reserve serves two purposes. One, it acts as a contingency in case of lost revenues or
emergency expenses. Two, it serves to provide cash flow for the fund since revenues and expenses are
not constant. This second purpose is also accomplished by short‐term borrowing, referred to as Tax
Anticipation Loans. In New England, this short‐term borrowing is a very common practice for
communities to fund annual cash flow needs. Another method is a line of credit with a commercial
bank.
Utility Fund reserves provide this same service and serve as a means to develop capital dollars for future
expenditures.
The Capital Fund may require a “Grant Anticipation” short‐term loan to fund the cash flow expected in
the next few years due to the higher than normal leveraging of grant dollars. Many federal and state
agencies only transfer grant dollars on a reimbursement basis.
The City has been facing a distressed community circumstance over the last three years and has used its
reserves to help carry the situation. The City put its General Fund reserves to work to help flatten the
impact of the loss of real estate revenues over the past three years. However, this can only be
temporary and it is necessary to turn the situation around by adjusting revenues to expenses so that the
reserve can be restored.
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The 2012 budget does this for the General Fund and the only change in the combined fund balance
reserve for all funds is a reduction for an allocation for capital from the Stormwater Fund. Otherwise,
the situation for 2012 is stable.
The Budget as presented in its current form shows an estimated $542,378 ending General Fund reserve
balance. Since the budget’s publication, several additional adjustments to the budget have been
realized that will be reported in February. In the previous two years’, the City projected a similar
expectation only to find that this did not happen. The difference this time is the actions taken preparing
for 2012 that did not occur in the previous years. Cost reductions, cost stabilization and reduced
revenue projections should contribute to achievement of the stated goals for 2012.
Address the City’s organizational structure to allow for a sustainable organization plan
During the presentation on the budget overview, a recommended new organizational model for
implementation beginning in 2012 was outlined. This new model is designed to position the City to face
what many are referring as the “new normal.” Implementation will require several actions and should
be put into place by the start of the 2013 budget. The following is a general outline of the
recommended actions:
Move DSD from the General Fund to Community Services Fund
Move Planning from the General Fund to Community Services Fund
o Name current DSD and Planning Director as Director of Community Services
o Add GIS from Public Works Administration to be a part of Community Services ‐ Planning
Move General Fund ‐ Facilities to Community Services Fund
Create a Public Safety Fund
o Move Police from General Fund to Public Safety Fund
Report Public Safety Sales Tax to Public Safety Fund
Show payment for Fire Suppression Costs of Utility as a payment from Public
Safety Fund
o Close and move Fire EMS Funds to the Public Safety Fund
Report Special Levy to Public Safety Fund
o Report PW/Engineering as an Engineering Enterprise Fund: Engineering staff and
program will be managed by a management team consisting of City Manager, Finance
Director, Public Works Director, and Community Services Director
The stated benefits of these actions are summarized as:
1. Consolidates 8 Departments into 6
2. Stabilizes overhead and payroll
3. Evenly distributes/spreads workload
4. Reduces middle management
5. Allows more timely coordinated and cost effective management of capital projects
6. Development review costs can be more accurately assigned
City of Port TownsendFinal Budget 2012i
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As stated before, the 2012 Budget contains the beginning steps in this reorganization. Some of this will
be implemented by separate ordinance during 2012. Management changes, however, can be
implemented immediately by management directive.
The Capital Budget and Plan 2012 ‐2017
A distinction must be made between the “Capital Plan” and the “Capital Budget”. The “Plan” is just that,
but it also serves as a five year “queue” for the City’s most critical projects. Capital expenses represent
one of the core priorities of local government: investing in the community. It is critical to take a long‐
term approach to these often expensive, multi‐year projects.
The Finance and Budget Committee has requested a report on the past three years, including a before
and after action report on the capital plan and the related projects. In addition, they requested we
document the “leverage dollars” that resulted from the City’s investment. This will be presented
separately first to the Committee and then to the full Council.
There is no General Obligation debt associated with the proposed plan or budget for 2012. There is
debt associated with the Utility projects that are underway. The vast majority are from successful
applications to the State Public Works Trust Fund. As previously noted, these loans will save the City
significant dollars in interest expense over conventional loans. There are no known grants for this work.
The City is poised to move forward on the repairs to the downtown sidewalk tunnel “lids.” This is
funded significantly by a 75% FEMA Federal grant and a 12.5% State grant. This project will also help
address several other factors such as the overhead utilities can be placed underground.
There are several projects in the development stages that will advance based upon funding being
established, but that will not be likely for the 2012 budget cycle.
Projects that are in the design phase are:
Howard Street Extension – 2012 should establish rights of way (ROW) and utility plans with the
latter being scheduled for 2013. Currently the City is applying for State and Federal Highway
Funding.
Sheridan Sidewalk and the Hospital District – Transportation Improvement Board (TIB) Funds
were awarded, but plans are underway to broaden the scope in cooperation with the Hospital
District.
Secondary Water Disinfection – This is a mandated project and a design will begin in 2012. PWTF
Loans are in place to fund this work.
Design of Building 202 by Peninsula College (funded in part by City capital contribution).
Projects that will be constructed in 2012 are:
City Lake Outfall Phase 1 – This project will install valves to isolate City Lake in advance of the
Outfall replacement. This is funded by PWT Fund loan and FEMA Grant.
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Seismic Upgrade Carnegie Library – This is phase 2 of the Library Capital Plan. This element is
funded by FEMA and there is a possible additional pending grant award to broaden the scope to
include restoration work. This will also require temporary relocation of Library services.
Taylor and Water Street Seismic Sidewalk Upgrades – This is the lid replacement and will begin
early in 2012. This too is funded in large part by a FEMA grant. Also included will be water and
storm line upgrades/replacement as well as undergrounding overhead utilities.
Waterfront completion – This is a carryover of the early Civic Plaza work that will be completed
early in 2012.
Hastings to Sheridan Sidewalk – design completed and contract ready, funded in part by WSDOT
grant.
Kanu Sewer Pump Station replacement with gravity line.
Monroe Street Sewer Upgrade.
City Broadband loop by NoaNet.
Phase 2 of the Way Finding Project.
Other possible projects for 2012:
Funding commitments from PWT Fund to loan funds for completion of the Secondary Treatment
and Water Reservoir Replacement (Preliminary approval granted).
Completion of the Bell Tower.
Utility extension for Howard Street.
The majority of the capital projects scheduled for 2012 have been in design and permitting for a number
of years and are addressing critical City needs. In addition to leveraging significant dollars from others,
they are consistent with the Council’s strategy established in 2008.
Status of the Fire Levy and Interlocal Agreement with the Fire District
As stated before, the 2012 Budget has been developed and presented with the Special Purpose Levy .
Based upon the figures presented for the General Fund in 2012, this amount ($625,000) is allotted to the
Fire Fund for payment to the Fire District beginning in 2012. This also releases 50% the Public Safety
sales tax previously encumbered to fund fire services to now fund police services and increase the City’s
revenue base.
City of Port TownsendFinal Budget 2012i
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 Director
Theresa Percy
City Attorney
John Watts
City Clerk
Pamela Kolacy
City of Port TownsendFinal Budget 20121
City Council Committees
COUNCIL STANDING COMMITTEE ASSIGNMENTS
Budget and Finance: David King, Michelle Sandoval, Mark Welch
Community Development and Land Use: George Randels, Michelle Sandoval, Kris
Nelson
General Services: Mark Welch, Catharine Robinson, Laurie Medlicott
Special Projects: George Randels, Laurie Medlicott, David King
Information and Technology: Mark Welch, Kris Nelson, David King
Community Support Services: Catharine Robinson, Kris Nelson, Laurie Medlicott
City of Port TownsendFinal Budget 20122
City of Port Townsend Citizen Advisory Boards, Task Forces, Committees (as of December 2011)
Parks, Recreation and Tree Advisory Board
Rosemary Sikes
Forest Shomer
Matthew Berberich
Daniel Millholland
Lys Burden
PEG Access Coordinating Committee
John Watts
David King
Mark Welch
Julian Ray
Theresa Percy
Brian Moratti
Design Review Advisory Committee
Gary Kennedy
Amy Dahlberg
Ian Keith
Guy Hupy
Lodging Tax Advisory Committee
George Randels
Sherri Hanke
Will O’Donnell
John MacElwee
Sue McIntire
Steve Shively
Cindy Hill Finnie
Dave Robison
John Eissinger
Teresa Verraes
Mark Cole
Jake Beattie
Janette Force
Civil Service Commission
Ron Kosec
Gail Ryan
Jewel Atwell
Library Advisory Board
E. Mirandy Cook
Caitlin Harrison
Eileen Price
Fran Post
Benjamin Dow
Ken Dane
Planning Commission
Steve Emery
Julian Ray
Sarah Bowman
Monica Mick‐Hager
Gee Heckscher
Jerauld Fry
Cate Comerford
Alternative Energy Management Committee
George Randels
Mark Welch
Kees Kolff
Crispin Hollinshead
Jeff Randall
Jerry Spieckerman
Bill Wise
Barney Burke
Historic Preservation Committee
Gee Heckscher
Michael Colbert
James Manier
Charles Paul
Richard Berg
Marsha Moratti
Rosalind Russell
Housing Action Plan Network Committee
Kathy Morgan
Peter VonChristierson
Pamela Tietz
Craig Wier
Susan Miller
Kees Kolff Beulah Kingsolver
Phil Johnson
George Randels
Steve Emery
Jamie Maciejewski Patricia Farmer
City of Port TownsendFinal Budget 20123
City of Port Townsend Citizen Advisory Boards, Task Forces, Committees (as of December 2011)
Arts Commission
Stanley Rubin
Linda David Okasaki
Kristine Morris
Anne Kearson
Tom Scharf
Rosalind Russell
Nancy Rody
Erin Fristad
Dan Groussman
Climate Action Committee
Richard Dandridge
Barney Burke
Larry Crockett
Scott Walker
Stanley Willard
Mark Welch
John Austin
Mike Pollak
Annie Young
Deborah Stinson
Non‐Motorized Transportation Committee
Sally Chapin
Scott Walker
Lys Burden
Pat Teal
Lowell Jons
Pete Sexton
Richard Williams
Fort Worden Lifelong Learning Center Public
Development Authority
Ted Springstead
Tim Caldwell
Norm Tonina
Bill Brown
Gee Heckscher
Scott Wilson
Lela Hilton
Cindy Hill Finnie
Anne Murphy
City of Port TownsendFinal Budget 20124
General Fund, $5,171,919
General Fund Transfer -Debt Service, $499,637 General Fund Transfer -
Interfund Loan Repayments, $79,500
General Fund Transfer -Community Services, $778,437
Public Works Admin &
Engineering Fund, $869,867 Library Fund, $994,284 Community Services Fund, $1,517,146
Fire & EMS Services Fund, $2,203,319
Street Fund, $659,198 Lodging Tax Fund, $317,571
Community Development
Block Grant Fund, $132,000 Water Sewer Fund, $4,886,754
Stormwater Fund, $774,873 Equipment Rental Fund, $772,223
Firemen's Pension Fund, $64,902
Capital Improvement Fund, $4,376,028
System Development
Charges Fund, $677,000
Transmission Line
Replacement Fund, $969,500 G.O. Debt Service Fund, $1,166,028
78 Water Sewer Revenue Bond Fund, $21,500 92 Water Sewer Revenue Bond Red. Fund, $-
Utility Construction Fund, $1,930,000
Golf Course Fund, $18,700 Memorial Fund, $-Other, $6,529,493
Comprehensive Budget-All Funds
City of Port Townsend
Final Budget 2012
5
City of Port Townsend
Estimated Beginning Fund Balance
Budget Overview 2012
1/01/20121/01/2013
Estimated20122012Beginning
FundEstimatedEstimatedFund
FundsBalanceRevenuesAppropriationBalance
Operating Funds
General Fund78,901$ 6,992,970$ 6,529,493$ 542,378$
Public Works Admin & Engineering Fund5,457 869,806 869,867 5,396
Library Fund76,761 985,495 994,284 67,972
Community Services Fund48,305 1,499,063 1,517,146 30,222
Fire & EMS Services Fund- 2,203,319 2,203,319 -
Local Improvement District #135 - - 35
Local Improvement District #220 - - 20
Drug Enforcement26,479 2 - 26,481
Contingency Fund67,569 21,101 - 88,670
Street Fund8,751 698,867 659,198 48,419
Lodging Tax Fund4,539 340,009 317,571 26,977
Community Development Block Grant Fund143,411 10,717 132,000 22,128
Housing Trust Fund- 10,000 - 10,000
Water Sewer Fund783,628 4,344,823 4,886,754 241,697
Stormwater Fund422,274 533,264 774,873 180,665
Equipment Rental Fund531,521 975,809 772,223 735,106
Firemen's Pension Fund266,380 35,332 64,902 236,810
Operating Fund Subtotals2,464,031$ 19,520,577$ 19,721,631$ 2,262,977$
Capital, Debt, & Trust Funds
Capital Improvement Fund1,157,172 3,224,470 4,376,028 5,614
System Development Charges Fund839,539 131,259 677,000 293,799
Transmission Line Replacement Fund3,238,400 804,715 969,500 3,073,615
G.O. Debt Service Fund165,850 1,114,957 1,166,028 114,779
78 Water Sewer Revenue Bond Fund48,248 21,572 21,500 48,321
92/98 Water Sewer Revenue Bond Res. Fund72,112 108 72,220 (0)
92 Water Sewer Revenue Bond Red. Fund4,671 - - 4,671
Utility Construction Fund43,397 1,932,174 1,930,000 45,571
NW Maritime Center Agency Fund2 0 - 2
Golf Course Fund14,908 17,022 18,700 13,230
Memorial Fund768 3 - 772
Capital, Debt, & Trust Fund Subtotals5,585,069$ 7,246,281$ 9,230,975$ 3,600,374$
Grand Totals8,049,100$ 26,766,858$28,952,606$ 5,863,351$
City of Port TownsendFinal Budget 20126
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 20127
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 20128
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 20129
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 28 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 201210
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.
In 2011, voters approved a property tax levy
lid lift for the support of Jefferson County
Fire District No. 1 (aka East Jefferson Fire
Rescue). This levy lift increases Port
Townsend’s maximum levy amount from
the current $2.04 to $2.49 per $1,000 of
assessed valuation. The new $0.43 levy lid
lift is restricted to fire and emergency
service purposes only, and must be
deposited directly into the city Fire and
EMS Services Fund.
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
2011 2010 2009 2008 2007 2006
County $1.34024 $1.32172 $1.31566 $1.29898 $1.52245 $1.57006
County
Futures
$0.03781 $0.03727 $0.03820 $0.04054 $0.04752 $0.04900
Port $0.16054 $0.15836 $0.16101 $0.17304 $0.21000 $0.22038
PUD $0.10226 $0.07029 $0.07275 $0.08929 $0.10498 $0.10826
City
General
$2.03640 $1.88200 $1.94000 $1.56180 $1.40629 $1.39798
State $2.14370 $1.94470 $1.94151 $2.04050 $2.35345 $2.55206
Local
Schools
$1.89251 $1.85841 $1.99620 $2.31895 $2.06897 $2.24764
City
EMS
$0.50000 $0.27963 $0.31637 $0.31785 $0.31659 $0.31544
Hospital $0.23027 $0.23001 $0.24410 $0.26360 $0.34282 $0.36373
Totals $8.44373 $7.78239 $8.02580 $8.10455 $8.36641 $8.81417
City Regular Levy
Rate
Assessed Property Per
Valuation Tax $1,000
2002 $714,495,450 $1,365,808 $1.91157
2003 $730,161,880 $1,407,511 $1.92767
2004 $753,279,600 $1,465,001 $1.94483
2005 $775,296,585 $1,529,923 $1.97334
2006 $1,156,702,595 $1,617,047 $1.39798
2007 $1,193,600,895 $1,678,549 $1.40629
2008 $1,221,864,640 $1,908,308 $1.56180
2009 $1,239,858,735 $2,405,326 $1.94000
2010 $1,455,136,315 $2,738,566 $1.88200
2011 $1,463,343,405 $2,979,953 $2.03640
2012* $1,463,319,130 $3,638,952 $2.48680
*=estimated
City of Port TownsendFinal Budget 201211
Budget Overview
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
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 $1,463,343,405 $731,672 $0.50000
2012* $1,463,319,130 $735,330 $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 Retail Sales Tax Collections
Year Amount
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 $1,636,535
2011 $1,692,660
2012* $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.
This new tax became effective on April 1,
2011. It is estimated this tax will generate
approximately $425,000 for the city
annually. 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.
City of Port TownsendFinal Budget 201212
Budget Overview
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
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 $612,144
2011 $644,330
2012* $638,000
* = 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 2012 estimated population is
9,180.
Liquor Receipts Profits and Taxes
Cities and towns are responsible for the
policing of liquor establishments located
within their limits but are precluded from
taxing them because of the state liquor
monopoly. The law provides that a share of
the state-collected profits and taxes be
returned to cities and towns to help defray
the cost of policing liquor establishments.
Liquor Board profits consist of the
difference between revenue from state liquor
stores, taxes on wine and beer, license fees,
penalties and forfeitures and board
expenditures. Except for monies from
administrative fees and those attributable to
Class H licenses, the profits are divided
among the state, counties, cities, and towns.
Cities and towns receive a 40 percent share.
An additional amount is distributed to
border area cities and towns. Cities and
towns also receive 28 percent of the liquor
excise tax receipts. To be eligible to receive
liquor taxes and profits, a city or town must
devote at least 2 percent of its distribution to
support an approved alcoholism or drug
addiction program.
Utility Tax
The City imposes a utility tax on
telecommunications, electricity, and natural
gas at the rate of 6 percent. The City also
imposes a utility tax on city provided
utilities. Beginning in April 2007, the utility
tax rate on city provided utilities is 20% for
water, sewer, storm and garbage utilities.
Leasehold Excise Tax
Most leases of publicly-owned real and
personal property in the state are subject to a
leasehold excise tax in lieu of a property tax.
The State Legislature in 1976 established a
12 percent tax to be levied on the contract
rent.
In 1987, the State Legislature increased the
rate to a total of 12.84 percent. Cities and
counties may collectively levy up to 6
percent of the 12.84 percent. The maximum
rate for cities is 4 percent and, if a city levies
City of Port TownsendFinal Budget 201213
Budget Overview
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
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 $194,763
2011 $154,000
2012* $150,000 * = estimated
City of Port TownsendFinal Budget 201214
City of Port Townsend
General Fund Summary
BudgetBudgetBudgetActual
YearYearIncreaseYear
20122011<Decrease>2010
Revenues By Source
Taxes5,006,155$ 4,713,705$ 292,450$ 4,342,971$
Licenses & Permits205,000241,000(36,000) 259,773
Intergovernmental229,652350,552(120,900) 169,389
Charges for Services1,425,8001,550,181(124,380) 1,573,009
Fines & Forfeits108,80888,80820,000 106,067
Miscellaneous Receipts17,55617,030526 23,486
Operating Transfers-in- - - -
Total Revenues 6,992,970$ 6,961,274$ 31,696$ 6,474,694$
Expenditures By Program
Legislative101,111$ 135,558$ (34,447)$ 159,931$
Administrative Services260,113 271,487 (11,374) 266,587
Legal Services554,055 499,731 54,323 494,946
Clerk Services266,138 274,964 (8,826) 257,051
Financial Services438,550 414,140 24,410 397,704
Development Services472,535 596,629 (124,094) 616,392
Planning Services145,394 172,876 (27,482) 161,925
Law Enforcement Services2,814,310 2,922,027 (107,717) 2,607,699
Facility Services2,698 293,259 (290,561) 312,177
Public Access TV Station29,962 29,963 (1) 20,276
Other Services: Non-Departmental53,279 41,210 12,069 35,982
Grants Management Services33,775 106,297 (72,522) 92,626
Transfers to Other Funds 1,357,574 1,160,000 197,574 1,016,544
Total Expenditures 6,529,493$ 6,918,141$ (388,648)$ 6,439,842$
Expenditures By Object
Personnel3,636,033$ 3,932,457$ (296,424)$ 3,797,188$
Operating Expenditures897,056 1,035,675 (138,619) 904,931
Intergovernmental Services624,705 778,124 (153,419) 692,443
Debt Service- - - -
Interfund Transfers-out1,357,574 1,160,000 197,574 1,016,544
Capital Outlay 14,125 11,886 2,239 28,736
Total Expenditures 6,529,493$ 6,918,141$ (388,648)$ 6,439,842$
Estimated Beginning Fund Balance78,901$ 35,768$ 43,133$ 915$
Increase<Decrease> in Fund Balance 463,477 43,133 420,343 34,853
Estimated Ending Fund Balance 542,378$ 78,901$ 463,477$ 35,768$
Fund Balance Reserve % =7.8%1.1%0.6%
Note: The budget increase <decrease> column is the change from 2011 to 2012 budget estimates.
City of Port TownsendFinal Budget 201215
General Fund Revenue Summary by Category
Increase
Estimated Revenues20122011(Decrease)
Taxes5,006,155$ 4,713,705$ 292,450$
Licenses & Permits205,000 241,000 (36,000)
Intergovernmental229,652 350,552 (120,900)
Charges for Services1,425,800 1,550,181 (124,380)
Fines & Forfeits108,808 88,808 20,000
Miscellaneous Receipts17,556 17,030 526
Operating Transfers-in- - -
Totals6,992,970$6,961,274$31,696$
Taxes
72%Licenses &
Permits
3%
Intergovernmental
3%
Charges for
Services
20%
Fines & Forfeits
2%
Miscellaneous
Receipts
0%
Revenue Summary by Category
City of Port TownsendFinal Budget 201216
General Fund Taxes by Source
Property taxes675,681$
Retail sales taxes2,038,434
Private utility taxes845,323
Public utility taxes677,888
Business & occupation taxes638,000
Leasehold excise taxes95,000
Cable franchise taxes35,830
Total5,006,155$
Property taxes
13%
Retail sales taxes
41%Private utility taxes
17%
Public utility taxes
13%
Business &
occupation taxes
13%
Leasehold excise
taxes
2%
Cable franchise
taxes
1%
General Fund Taxes by Source
City of Port TownsendFinal Budget 201217
General Government,
$1,739,681 ,
27%
Economic
Environment,
$617,929 ,
9%
Public
Safety,
$2,814,310 ,
43%
Debt Service,
$579,137 ,
9%
Culture &
Recreation,
$778,437, 12%
General
Fund Category
of
Expenditure
City of Port Townsend
Final Budget 2012
18
Personnel costs,
$3,636,033 ,
56%
Operating
Expenses,
$897,056 ,
14%
Intergovernmental Services,
$624,705 ,
9%
Capital Outlays,
$14,125 ,
0%
Debt Service,
$
‐
,
0%
Interfund
Transfers‐out,
$1,357,574 ,
21%
General
Fund Objects
of
Expenditure
City of Port Townsend
Final Budget 2012
19
CITY OF PORT TOWNSEND
General Fund Summary
BudgetBudgetContribution
EstimatedEstimatedTo
RevenuesExpendituresFund Balance
Estimated Beginning Fund Balance78,901$
General Fund Departments
City Council5,267,691$ 101,111$ 5,166,580$
City Manager- 260,113 (260,113)
City Attorney- 554,055 (554,055)
City Clerk4,000 266,138 (262,138)
Planning Department- 145,394 (145,394)
Development Services242,587 472,535 (229,947)
Finance739,187 438,550 300,638
Police Admin279,598 549,457 (269,859)
Police Operations416,028 2,258,613 (1,842,585)
Police Training- 6,240 (6,240)
City Facilities- 2,698 (2,698)
Non-Departmental- 53,279 (53,279)
PEG TV Department43,879 29,962 13,917
Grants Management- 33,775 (33,775)
Transfer-out Interfund Loan Repayments- 79,500 (79,500)
Transfer-out Debt Service- 499,637 (499,637)
Transfer-out Community Services- 778,437 (778,437)
Transfer-out Contingency Fund- - -
Transfer-out Fire/EMS- - -
$6,992,970$6,529,493$463,477
Estimated Ending Fund Balance542,378$
General Fund Balance Reserve % achieved7.8%
City of Port TownsendFinal Budget 201220
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 201221
CITY OF PORT TOWNSEND
Departmental Summary
City Council
BudgetBudget
YearYearIncrease
20122011<Decrease>
Revenues By Program
Taxes3,979,295$ 3,902,588$ 76,707$
Licenses & permits- - -
Intergovernmental Revenues250 250 -
Charges for Services1,273,562 1,466,873 (193,310)
Fines and Forfeits- - -
Miscellaneous Receipts14,584 14,058 526
Equity transfers in- - -
Less: revenue provided to departments(5,166,580) (5,248,210) 81,630 Note 1
Total Estimated Revenues101,111$ 135,558$ (34,447)$
Expenditures By Program
Legislative Services101,111$ 135,558$ (34,447)$
Total Expenditures101,111$ 135,558$ (34,447)$
Expenditures By Object
Personnel48,560$ 48,560$ -$
Operating Expenditures52,551 86,998 (34,447)
Capital Outlay- - -
Total Expenditures101,111$ 135,558$ (34,447)$
Performance Measures:
Ending General Fund Balance6.8%
General Fund Balance - City Council Amount Reserved1.0%
(Policy amount needed = 1%)
General Fund Balance - total Ending Fund Balance7.8%
(Policy amount needed = 5% to 8%)
Contingency Fund Balance as a percent
of General Fund Estimated Revenues1.3%
(Policy amount needed = 2%)
Notes:
1.These revenues are collected to provide City services through all General Fund departments,
including Fund Equity Transactions.
City of Port TownsendFinal Budget 201222
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 201223
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 201224
CITY OF PORT TOWNSEND
Departmental Summary
City Manager
BudgetBudget
YearYearIncrease
20122011<Decrease>
Revenues By Program
Executive - General Fund Support260,113$271,487$(11,374)$
Expenditures By Program
Safety Committee-$ -$ -$
Administrative Services260,113 271,487 (11,374)
Total Expenditures260,113$271,487$(11,374)$
Expenditures By Object
Personnel243,635$ 252,827$ (9,192)$
Operating Expenditures15,978 18,660 (2,682)
Capital Outlay500 - 500
Total Expenditures260,113$271,487$(11,374)$
City of Port TownsendFinal Budget 201225
Legal AssistantCity
Prosecuting Attorney
City Attorney
City Manager
City of Port TownsendFinal Budget 201226
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 2012 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) Permitting and approvals under City
regulatory framework, to ensure provisions
in various regulations (land use, SMA,
critical areas) are clear and consistent;
(5) Purchasing and bidding policies; and
(6) Surplus property issues.
City of Port TownsendFinal Budget 201227
CITY OF PORT TOWNSEND
Departmental Summary
City Attorney
BudgetBudget
YearYearIncrease
20122011<Decrease>
Revenues By Program
Legal Services - General Fund Support554,055$ 499,731$ 54,323$
Expenditures By Program
Muncipal Court Administration174,705$ 174,705$ -$ Note 1
Legal Services 379,350 325,026 54,323
Total Expenditures 554,055$ 499,731$ 54,323$
Expenditures By Object
Personnel368,993$ 310,669$ 58,324$
Operating Expenditures10,357 14,357 (4,001)
Intergovernmental Services174,705 174,705 -
Capital Outlay- - -
Total Expenditures 554,055$ 499,731$ 54,323$
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 201228
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 201229
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 2011
Provided agendas, packets, and minutes
for Council, Planning Commission, and
committee meetings.
Posted Council and Planning
Commission packets on line linked to
meeting videos. All Council and
Planning Commission meetings
webstreamed live.
Coordinated appointments to advisory
boards and commissions.
Conducted Civil Service testing.
Processed and fulfilled requests for
public records.
Coordinated recruitment and hiring
process to fill staff vacancies.
Completed update of the City’s
personnel policies manual and associated
municipal code changes.
Provided access on line to several years
of public records through Laserfiche
Weblink implementation.
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.
Tracked City contracts and managed
contract data base.
Upgraded and organized off-site records
storage.
Coordinated electronic municipal code
updates as ordinances were adopted.
Archived and purged city records
according to state retention schedule,
consulted with state archivist on records
issues.
Updated Council orientation materials.
Produced various proclamations for
Council approval.
Goals and Objectives 2012
Continue all activities from 2011 in
areas of council support, public records
disclosure, human resources, records
management, records accessibility,
website, surplus property disposition.
Update and standardize City job
descriptions, employment application
and other personnel forms.
Review municipal code to identify
outdated references and inconsistencies;
draft legislation to correct.
City of Port TownsendFinal Budget 201230
CITY OF PORT TOWNSEND
Departmental Summary
City Clerk
BudgetBudget
YearYearIncrease
20122011<Decrease>
Revenues By Source
General Fund support262,138$ 270,964$ (8,826)$
Archive Fees4,000 4,000 -
Grants- - -
Total Revenues266,138$274,964$(8,826)$
Expenditures By Program
City Clerk Services266,138$274,964$(8,826)$
Total Expenditures266,138$274,964$(8,826)$
Expenditures by Object
Personnel194,319$ 195,249$ (930)$
Operting Expenditures70,819 78,715 (7,896)
Capital Outlay1,000 1,000 -
Total Expenditures266,138$274,964$(8,826)$
Percent of coverage of expenditures by revenues1.50%1.45%0.05%
City of Port TownsendFinal Budget 201231
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 201232
Department of Development Services
Function Descriptions:
DSD Director: Manages the department, sets goals and priorities for land use
permitting, public rights-of-way permitting, and building permitting divisions. Oversees
work product of these divisions. Manages the permit center, which is a one-stop counter
where the public may conduct all their business and receive information regarding
development projects.
Building Permitting Division: Intakes and process building permit applications.
Assists the public with understanding applicable codes and regulations. Coordinates the
issuance of building permits with other city permits and licenses. Enforces the City’s
municipal code in regards to building, land use, shoreline codes, and nuisance issues.
Land Use Permitting Division: Intakes and process land use, shoreline, and design
review applications. Coordinates the issuance of these permits with other city permits
and licenses. Responsible for code updates and amendments including state mandated
and council directed code amendments. Coordinates with county staff regarding issues
that affects both jurisdictions.
Public Rights-of-Way Permitting Division: Intakes and process building permit
applications related to city rights-of-way and utilities. Assists the public with
understanding applicable codes and regulations. Coordinates the issuance of building
permits with other city permits and licenses.
Administration: Supports the director and all DSD staff with their work functions.
City of Port TownsendFinal Budget 201233
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 2012
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.
Support the City Council, Planning
Commission, Historic Preservation
Committee and Housing Action
Partnership Network (HAPN) in land
use and planning related matters.
Facilitate the Wayfinding Project
linking community, business and
heritage.
Review and revise (as warranted)
current stormwater management
regulations and development standards.
City of Port TownsendFinal Budget 201234
CITY OF PORT TOWNSEND
Departmental Summary
Development Services Department
BudgetBudget
YearYearIncrease
20122011<Decrease>
Revenues By Source
General Fund support229,947$ 384,479$ (154,531)$
Building Permits150,000 186,000 (36,000)
Zoning Fees12,000 12,000 -
Plan Checking Fees- - -
Impact Fees- - -
SEPA Related Fees- - -
Planning Services80,437 14,000 66,437
Miscellaneous Revenues150 150 -
Intergovernmental- - -
Total Revenues472,535$ 596,629$ (124,094)$
Expenditures By Program
Building & Planning Services472,535$ 596,629$ (124,094)$
Special Projects- - - Note 1
Total Expenditures472,535$ 596,629$ (124,094)$
Expenditures by Object
Personnel391,310$ 509,400$ (118,090)$
Operating Expenditures76,225 87,229 (11,004)
Capital Outlay5,000 - 5,000
Total Expenditures472,535$ 596,629$ (124,094)$
Percent coverage of expenditures by revenues51.34%35.56%15.78%
Starting in 2008, Special Projects was segregated as the new Planning Department.
City of Port TownsendFinal Budget 201235
CITY OF PORT TOWNSEND
Departmental Summary
Planning Department
BudgetBudget
YearYearIncrease
20122011<Decrease>
Revenues By Source
General Fund support145,394$ 172,876$ (27,482)$
Planning Services- - -
Misc Revenues- - -
Intergovernmental- - -
Total Revenues145,394$ 172,876$ (27,482)$
Expenditures By Program
Planning Services145,394$ 172,876$ (27,482)$
Total Expenditures145,394$ 172,876$ (27,482)$
Expenditures by Object
Personnel143,694$ 162,679$ (18,985)$
Operating Expenditures1,700 10,197 (8,497)
Capital Outlay- - -
Total Expenditures145,394$ 172,876$ (27,482)$
Percent coverage of expenditures by revenues0.00%0.00%0.00%
City of Port TownsendFinal Budget 201236
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 201237
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
and training for the Department.
SUPPORT SERVICES
Consists of a Police Administrative
Supervisor/Evidence Technician and one Police
Clerk and a Community Resource Officer.
Support Services handles telephone and personal
requests for service from the public; processes
and maintains all reports generated by Police
Department Officers and staff; performs data
entry in department database and
regional/national law enforcement
telecommunications systems; conducts
background checks on arrested persons,
processes all citations, and prepares all report
packages for dissemination; produces mandated
State and Federal statistical reports. The
Evidence Technician is responsible for the
records management, maintenance, and security
of the Police Department’s evidence/property
room. (PTPD contracts with Jefferson County
for Jail and Dispatch services.) The Community
Resource Officer acts as the outreach person for
the department, working with various groups
within the community to achieve the department
goals.
PATROL
Currently consists of two uniformed sergeants
and 10 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, 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.
2012 GOALS AND OBJECTIVES
Making ourselves more available to
meet the community’s needs through
the various divisions within the
department.
Work to enhance our service to our
community by utilizing updated
technology.
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 201238
CITY OF PORT TOWNSEND
Departmental Summary
Police Department
BudgetBudget
YearYearIncrease
20122011<Decrease>
Revenues By Source
General Fund support2,338,548$ 2,350,993$ (12,444)$
Court Appointed Inmate fees- - -
Fines102,451 82,451 20,000
Grants111,298 225,518 (114,220)
Law enforcement services3,115 3,115 -
Retail Sales Taxes - Criminal Justice107,148 106,087 1,061
Public Utility Taxes - Water, Sewer,Storm, Garbage88,420 92,686 (4,265)
Criminal Justice Taxes13,538 12,832 706
Liquor Excise Taxes45,992 44,546 1,446
Motor Vehicle Taxes2,000 2,000 -
Miscellaneous1,800 1,800 -
Total Revenues2,814,310$2,922,027$(107,717)$
Expenditures By Program
Administration549,457$ 651,155$ (101,698)$
Operations2,258,613 2,264,632 (6,019) Note 1
Training6,240 6,240 -
Total Expenditures2,814,310$2,922,027$(107,717)$
Expenditures by Object
Personnel1,848,169$ 1,857,031$ (8,862)$
Operating Expenditures516,641 460,077 56,563
Intergovernmental Services450,000 603,419 (153,419)
Capital Outlay1,500 1,500 -
Total Expenditures2,816,310$2,922,027$(105,717)$
Percent of coverage of expenditures bq revenues16.91%19.54%-2.64%
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:
Jail services
Dispatch services
City of Port TownsendFinal Budget 201239
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 201240
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.
2011
Accomplishments
Successfully completed the annual audit
by the State Auditor; 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
2012 Goals and Objectives
We will implement alternative payment
solutions via Internet payments, automatic
bank debits and credit card payments for
utility accounts.
Goal: Negotiate and implement a new
banking services agreement.
In conjunction with alternative payment
solutions, the city intends to solicit
banks located in Port Townsend for a
new banking services agreement.
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 201241
CITY OF PORT TOWNSEND
Departmental Summary
Finance Department
BudgetBudget
YearYearIncrease
20122011<Decrease>
Revenues By Source
B&O tax collections638,000$ 638,000$ -$
Business & Other Licenses50,000 50,000 -
Interfund Services50,687 48,195 2,492
Investment income500 500 -
Total Revenues739,187$736,695$2,492$
Expenditures By Program
City Financial Services438,550$414,140$24,410$
Total Expenditures438,550$414,140$24,410$
Expenditures by Object
Personnel363,578$ 329,161$ 34,417$
Operating Expenditures74,972 84,979 (10,007)
Capital Outlay- - -
Total Expenditures438,550$414,140$24,410$
Percent coverage of expenditures by revenues168.55%177.89%-9.33%
City of Port TownsendFinal Budget 201242
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 medical benefit expenses,
Association of Washington Cities
membership, miscellaneous professional
services, and other state agency charges.
City of Port TownsendFinal Budget 201243
CITY OF PORT TOWNSEND
Departmental Summary
Non-Departmental
BudgetBudget
YearYearIncrease
20122011<Decrease>
Revenues By Source
General Fund support53,279$ 41,210$ 12,069$
Other- - -
Total Revenues53,279$ 41,210$ 12,069$
Expenditures By Program
Intergovernmental Services - ORCAA4,025 4,003 22$ Note 1
Other Services - L&I Retro Program6,147 6,147 -
Professional Services38,107 6,060 32,047
Reserve for medical benefits5,000 25,000 (20,000)
- - -
Total Expenditures53,279$ 41,210$ 12,069$
Expenditures by Object
Capital Expenditures-$ -$ -$
Operating Expenditures53,279 41,210 12,069
Total Expenditures53,279$ 41,210$ 12,069$
Percent of coverage of expenditures by revenues0.00%0.00%0.00%
Note 1 ORCAA is the state agency Olympic Region Clean Air Agency which requires an annual
assessment from all municipalities.
City of Port TownsendFinal Budget 201244
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 201245
CITY OF PORT TOWNSEND
Departmental Summary
P.E.G. Access TV Studio
BudgetBudget
YearYearIncrease
20122011<Decrease>
Revenues By Source
General Fund support-$ -$ -$
Utility Tax- TV Cable Franchise Fee35,830 40,000 (4,170)
TV Public Access Fee5,000 5,000 -
Program Fees3,014 3,014 -
Total Revenue43,844$ 48,014$ (4,170)$
Expenditures
Operating Expenditures23,837$ 23,838$ (1)$
Capital Outlay - restricted6,125 6,125 -
Capital Outlay - unrestricted- - -
Personnel- - -
Total Expenditures29,962$ 29,963$ (1)$
Program Revenues in Excess of Expenditures13,882$ 18,051$ (4,169)$
Percent coverage of expenditures by revenues100.0%100.0%0.0%
City of Port TownsendFinal Budget 201246
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.
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.
In 2010 and 2011, the City received or was
recommended for award $11,586,583 in
grants and low interest loans to be spent
over a three year period. Awards were for
City water system infrastructure upgrades,
enhancing law enforcement and victim
services to incidents of domestic violence,
installing school zone flashing beacons, and
continued youth substance abuse prevention.
This does not include grants that other city
departments may have applied for and
received on their own.
The Grants Management department also
provides ad hoc consulting to other
departments and agencies regarding grant
opportunities.
City of Port TownsendFinal Budget 201247
CITY OF PORT TOWNSEND
Departmental Summary
Grants Management Department
BudgetBudget
YearYearIncrease
20122011<Decrease>
Revenues By Source
Interfund Services-$ -$ -$
General Fund Support 33,775 106,297 (72,522)
Total Revenues 33,775$ 106,297$(72,522)$
Expenditures By Program
Grants Management 33,775 106,297 (72,522)
Total Expenditures 33,775$ 106,297$(72,522)$
Expenditures by Object
Personnel33,775$ 102,035$ (68,260)$
Operating Expenditures- - -
Capital Outlay- - -
Total Expenditures33,775$ 102,035$(68,260)$
City of Port TownsendFinal Budget 201248
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 201249
CITY OF PORT TOWNSEND
Departmental Summary
Fund Equity and Transactions
BudgetBudget
YearYearIncrease
20122011<Decrease>
Ending General Fund Balance
City Council Reserved Fund Balance - (1%)52,677$ 53,838$ (1,161)$ see Note 1
Unreserved Fund Balance489,701 25,063 464,638
Total Ending Fund Balance542,378$ 78,901$ 463,477$
Other Financing Uses
Interfund Subsidies - Transfer-Out to Bond Funds499,637$ 171,000$ 328,637$
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 Fund79,500 - 79,500
Interfund Subsidies - Transfer-Out Transmission Line Fund- - -
Interfund Subsidies - Transfer-Out Contingency Fund- - -
Interfund Subsidies - Transfer-Out to Community Services Fund778,437 989,000 (210,563)
Total Other Financing Uses1,357,574$ 1,160,000$ 197,574$
Total Fund Equity and Other Financing Uses1,899,952$ 1,238,901$ 661,051$
Estimated Ending Fund Balance reserve7.8%1.1%
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 201250
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
Housing Trust 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 201251
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,
City of Port TownsendFinal Budget 201252
Special Revenue Funds
including property purchases, which have been
mandated by the State Department of Health.
Wastewater SDC revenue will pay for the final
stages of the wastewater treatment plant
project. These fees will pay only for the
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.
City of Port TownsendFinal Budget 201253
Special Revenue Funds
This fund includes funding for other city
services contract providers. They include
Dove House for $10,000, YMCA for $32,000,
Arts Commission for $16,000, and Jefferson
County parks and recreation facilities for
$214,286. Detail budget information follows.
Housing Trust Fund
The Housing Trust Fund was created in 2011
by the City Council (City Council Resolution
11-018) to account for revenues and
expenditures related to housing grants, and
other funds received or expended by the City
for low income and affordable housing
purposes.
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 201254
CITY OF PORT TOWNSEND
Fund Summary
Drug Enforcement and Education Fund
BudgetBudgetActual
YearYearIncrease Year
20122011<Decrease>2010
Revenues By Source
Confiscated and Forfeited Property-$ -$ -$ -$
Investment Interest2 2 - -
Total Revenues2$ 2$ -$ -$
Expenditures
Supplies-$ -$ -$ -$
Capital Outlay- 13,990 (13,990) -
Total Expenditures-$ 13,990$ (13,990)$ -$
Estimated Beginning Fund Balance26,479$ 40,467$ (13,988)$ 2,541$
Increase<Decrease> in Fund Balance2 (13,988) 13,990 -
Estimated Ending Fund Balance26,481$ 26,479$ 2$ 2,541$
Note: The budget increase <decrease> column is the change from 2011 to 2012 budget estimates.
City of Port TownsendFinal Budget 201255
CITY OF PORT TOWNSEND
Fund Summary
Contingency Fund
BudgetBudgetActual
YearYearIncrease Year
20122011<Decrease>2010
Revenues By Source
Property Tax21,000$ 21,000$ -$ 9,794$
Operating Transfer-in- - - -
Investment Interest101 185 (84) 158
Total Revenues21,101$ 21,185$ (84)$ 9,952$
Expenditures-$ 54,996$ (54,996)$ 7,458$
Estimated Beginning Fund Balance67,569$ 101,379$ (33,811)$ 98,885$
Increase<Decrease> in Fund Balance21,101 (33,811) 54,912 2,494
Estimated Ending Fund Balance88,670$ 67,569$ 21,101$ 101,379$
Reserve % of General Fund Revenues 1.3%1.0%
Note: The budget increase <decrease> column is the change from 2011 to 2012 budget estimates.
City of Port TownsendFinal Budget 201256
CITY OF PORT TOWNSEND
Fund Summary
Community Development Block Grant Fund
BudgetBudgetAcutal
YearYearIncreaseYear
20122011<Decrease>2010
Revenues By Source
Federal Program Income10,000$ 40,353$ (30,353)$ 12,507$
Federal Grant Programs- - - -
Investment Interest Income 717 317 400 416
Total Revenues 10,717$ 40,670$ (29,953)$ 12,923$
Expenditures
Community Development Loans-Other-$ -$ -$ -$
Community Development Loans-Historic District 132,000 50,000 82,000 12,858
Total Expenditures 132,000$ 50,000$ 82,000$ 12,858$
Estimated Beginning Fund Balance143,411$ 152,742$ (9,330)$ 152,677$
Increase<Decrease> in Fund Balance(121,283) (9,330) (111,953) 65
Estimated Ending Fund Balance22,128$ 143,411$ (121,283)$ 152,742$
Note: The budget increase <decrease> column is the change from 2011 to 2012 budget estimates.
City of Port TownsendFinal Budget 201257
CITY OF PORT TOWNSEND
Fund Summary
Lodging Tax Fund
BudgetBudgetAcutal
YearYearIncreaseYear
20122011<Decrease>2010
Revenues By Source
Hotel Motel Taxes340,000$ 350,000$ (10,000)$ 322,154$
Private Contributions- 1,284 (1,284) 30,500
Miscellaneous Income- - - 3
Investment Interest9 57 (48) 10
Total Revenues340,009$ 351,341$ (11,331)$ 352,667$
Expenditures
Professional Services185,000 240,000 (55,000) 190,608
Miscellaneous-Special Events- - - 37,361
General Fund Overhead Charges28,870 33,667 (4,797) 33,667
Interfund Subsidies - Waterfront debt service97,718 69,269 28,449 69,269
Interfund Subsidies - McCurdy Pavilion debt service- 21,414 (21,414) 21,412
Interfund Subsidies - PT Marine Science Center debt5,983 5,983 - 5,983
Total Expenditures317,571$ 370,333$ (52,762)$ 358,299$
Estimated Beginning Fund Balance4,539$ 23,531$ (18,992)$ 29,163$
Increase<Decrease> in Fund Balance22,438 (18,992) 41,430 (5,632)
Estimated Ending Fund Balance26,977$ 4,539$ 22,438$ 23,531$
Estimated Ending Fund Balance Reserve 7.9%1.3%6.7%
Note: The budget increase <decrease> column is the change from 2011 to 2012 budget estimates.
City of Port TownsendFinal Budget 201258
CITY OF PORT TOWNSEND
Fund Summary
System Development Charges Fund
BudgetBudgetAcutal
YearYearIncreaseYear
20122011<Decrease>2010
Revenues By Source
Interest Income1,259$ 15,660$ (14,400)$ 1,778$
Water System Development Charges-City70,000 74,000 (4,000) 70,616
Water System Development Charges-Outside city5,000 20,000 (15,000) 8,566
Sewer System Development Charges55,000 69,000 (14,000) 55,478
Total Revenues131,259$178,660$(47,400)$ 136,438$
Expenditures
Interfund Subsidies (Water)492,000$ 126,500$ 365,500$ 42,718$
Interfund Subsidies (Sewer)185,000 22,000 163,000 -
Total Expenditures677,000$148,500$528,500$ 42,718$
Estimated Beginning Fund Balance839,539$ 809,380$ 30,160$ 715,660$
Increase<Decrease> in Fund Balance(545,741)30,160 (575,900) 93,720
Estimated Ending Fund Balance293,799$839,539$(545,741)$ 809,380$
Note: The budget increase <decrease> column is the change from 2011 to 2012 budget estimates.
City of Port TownsendFinal Budget 201259
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.
2012 Goals and Objectives
Goal: Provide facilities for the public that
are aesthetically pleasing, well-
maintained and safe.
Continue to document maintenance at the
parks, facilities and pool to allow better
accounting of work activities and
maintenance performed.
Increase emphasis on maintenance of City
facility and park landscaping.
Finish replacing the rose arbor at
Chetzemoka Park.
Temporarily close the Mountain View Pool
for capital improvements to include
replacement of the pool liner, deck repair
work, HVAC improvements and possible
upgrading the pool water heater.
Goal: Provide play equipment that is well
maintained in an environment that
addresses safety concerns.
Review the condition of all play equipment
at least once a month and replace or repair
any equipment that presents a safety hazard.
Monitor the depth and condition of the
surfacing under the equipment for fall
protection. Renew or replace surfacing
material when and if necessary.
Goal: Maintain current plans related to
the operation of City parks.
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 the pool website to include photos of
facility & staff, descriptions of programs,
program fees and up to date schedule.
Improve marketing of recreation programs
(especially youth), by working with
Jefferson County to produce a webpage with
program links and information.
City of Port TownsendFinal Budget 201260
City of Port Townsend
Fund Summary
Community Services Fund
BudgetBudgetActual
YearYearIncreaseYear
20122011<Decrease>2010
Revenues By Source
General Fund support778,437$ 989,000$ (210,563)$ 845,544$
General Property Taxes400,000 400,000 - 391,495
Special Purpose Taxes214,286 125,000 89,286 -
Charges for services - pool services52,500 115,000 (62,500) 119,363
Sublease income - Mountain View Campus42,356 9,120 33,236 10,115
Rental income7,000 13,750 (6,750) 7,230
Miscellaneous revenues4,485 4,485 - 6,245
Donations- 3,425 (3,425) 1,895
Total Revenues1,499,063$ 1,659,780$ (160,717)$ 1,381,887$
Expenditures By Program
Contract Community Service Providers26,600$ 123,076$ (96,476)$ 138,330$
Jefferson County-Parks & Recreation Facilities214,286 125,000 89,286 -
Mountain View Campus215,646 220,743 (5,097) 168,795
Parks Maintenance471,232 636,818 (165,585) 554,001
Recreation32,000 125,500 (93,500) 88,500
Pool215,052 293,983 (78,931) 246,964
City Facilities232,550 - 232,550 -
Interfund Charges109,780 150,107 (40,327) 131,694
Events Coordination- - - 2,764
Total Expenditures1,517,146$ 1,675,228$ (158,081)$ 1,331,048$
Expenditures by Object
Personnel740,735$ 754,577$ (13,842)$ 635,528$
Operating Expenditures774,511 902,851 (128,339) 694,613
Interfund Loan Repayments- - - -
Capital Outlay1,900 17,800 (15,900) 908
Total Expenditures1,517,146$ 1,675,228$ (158,081)$ 1,331,048$
Actual Beginning Fund Balance48,305$ 63,752$ (15,448)$ 12,914$
Increase<Decrease> in Fund Balance(18,083) (15,448) (2,635) 50,839
Estimated Ending Fund Balance30,222$ 48,305$ (18,083)$ 63,752$
Estimated Ending Fund Balance reserve2.0%2.9%4.6%
Note: The budget increase <decrease> column is the change from 2011 to 2012 budget estimates.
City of Port TownsendFinal Budget 201261
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 201262
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
needed to be maintained by resurfacing them
using either chip sealing or asphalt. This will
reduce our maintenance cost and the dust
concerns 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.
2011 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.
City of Port TownsendFinal Budget 201263
Street Fund
*=Better information in the City’s GIS system.
Street Division Performance Measures 2009 2010 2011
As of 12/09/2011 2012 Est.
Citizen concern/requests received 340 326 214
As of 8/31/2011 200
Painting of crosswalks, curbs, and
parking stalls (Time Spent, Hrs.) 500 500 500 500
Miles of gravel road maintained twice a
year 3.51 3.51 3.51 3.51
Miles of roadway maintained in the City. 76.83* 76.83 80 80
Miles of road re-striped –one time per
year 40 40 40 40
Street Shoulders - Miles pulled 0.5 10 10 10
Right-of-Way chip sealed or Paved
(Miles)
0.78 Chip
Sealed 0.0 0.0
0.0
Depending on
Funding
City of Port TownsendFinal Budget 201264
CITY OF PORT TOWNSEND
Fund Summary
Street Fund
BudgetBudgetAcutal
YearYearIncreaseYear
20122011<Decrease>2010
Revenues By Source
State Grants-$ 11,365 (11,365)$ -$
Federal Grants (Indirect)- - - 100
Motor Vehicle Fuel Tax194,157 191,781 2,376 192,664
Public Utility Taxes - Water,Sewer,Storm,Garbage501,047 506,552 (5,504) 496,505
Street Development Permits- 10,000 (10,000) 21,937
Investment Interest263 44 218 -
Street Payback Collection3,100 3,100 - -
Miscellaneous Income300 300 - 35
Operating Transfers- In- - - -
Total Revenues698,867$ 723,142$ (24,275)$ 711,240$
Expenditures by program
Operations659,198$ 706,121$ (46,922)$ 709,587$
Capital Improvement Projects- 11,995 (11,995) 289
Total Expenditures659,198$ 718,116$ (58,917)$ 709,875$
Expenditures by object
Repairs & Maintenance-$ -$ -$ -$
Utility Services106,000 96,000 10,000 93,395
Supplies51,000 41,000 10,000 38,264
Services & Charges92,105 106,332 (14,227) 113,407
Personnel177,650 186,366 (8,716) 164,198
Capital Outlay- 11,995 (11,995) 289
Interfund Services232,443 276,423 (43,979) 300,323
Total Expenditures659,198$ 718,116$ (58,917)$ 709,875$
Actual Beginning Fund Balance8,751$ 3,724$ 5,026$ 2,360$
Increase<Decrease> in Fund Balance39,668 5,026 34,642 1,365
Estimated Ending Fund Balance48,419$ 8,751$ 39,668$ 3,724$
Fund Balance Reserve % =6.9%1.2%0.5%
Note: The budget increase <decrease> column is the change from 2011 to 2012 budget estimates.
City of Port TownsendFinal Budget 201265
City of Port Townsend
Fund Summary
Fire and Emergency Services Fund
BudgetBudgetActual
YearYearIncreaseYear
20122011<Decrease>2010
Revenues By Source
General Fund support-$ 54,996$ (54,996)$ -$
General Property Taxes1,463,319 848,039 615,280 815,270
Special Purpose Taxes- 125,000 (125,000) -
EMS Property Taxes740,000 740,000 - 400,893
Operating Transfer in- - - -
Total Revenues2,203,319$ 1,768,034$ 435,284$ 1,216,163$
Expenditures By Program
Fire1,463,319$ 1,011,134$ 452,185$ 832,171$
Emergency Medical Services (EMS)740,000 740,000 - 400,893
- - - -
Total Expenditures2,203,319$ 1,751,134$ 452,185$ 1,233,064$
Expenditures by Object
Personnel-$ -$ -$ -$
Operating Expenditures- - - -
Intergovernmental Charges-EJFR2,203,319 1,751,134 452,185 1,233,064
Capital Outlay- - - -
Total Expenditures2,203,319$ 1,751,134$ 452,185$ 1,233,064$
Estimated Beginning Fund Balance-$ (16,901)$ 16,901$ -$
Increase<Decrease> in Fund Balance- 16,900 (16,900) (16,901)
Estimated Ending Fund Balance-$ (0)$ 0$ (16,901)$
Note: The budget increase <decrease> column is the change from 2011 to 2012 budget estimates.
City of Port TownsendFinal Budget 201266
City Manager
Library Director
Library Support Network
Library Advisory Board
Port Townsend Library
Foundation
Friends of the
Port Townsend Library
Port Townsend Library
Volunteers
Adult Services Youth Services Circulation Services Technical Services
Adult Services Librarian
(.75 FTE)
Associate Librarian
(1.0 FTE)
Library Associate
(.625 FTE)
Youth Services Librarian
(.88 FTE)
Senior Library Associate
(.75 FTE)
Circulation Coordinator/
Administrative Assistant
(.8 FTE)
Library Associate Circ/
(.75 FTE)
Library Assistant
(.75 FTE)
Senior Library Associate
(.75 FTE)
Processing Technician
(.88 FTE)
Library Assistant
(.2 FTE)
Library Page
(.25 FTE)
Library Assistant
(.5 FTE)
Title V Page
(.625 FTE)
Page
(Unfilled)
Library Fund
City of Port TownsendFinal Budget 201267
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
The Port Townsend Public Library was awarded
a three star rating by the Library Journal Index of
Public Library Service 2011. This distinction is
based on expenditure category (PT is in the
$400,000-999,999 category) and per capita
measurements of circulation, visits, programs
attendance, and public internet terminal users.
The Port Townsend Public Library is one of only
262 Star Libraries in the nation and one of only
three in Washington State (the others are Seattle
Public Library and Lopez Island Public Library).
Such recognition underscores the Port Townsend
community’s high level of usage and support for
its library and validates the high level of services
and programs delivered by an exceptional,
dedicated, and very knowledgeable staff.
Collections
The library has over 60,000 items including
books, magazines, digital media, and online
resources. The library participates and shares an
automated card catalog and circulation system
with CLAN (Cooperative Libraries Automated
Network), a consortium which includes the
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,
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
and upcoming events, and additional library
services are made available on the library’s web
site. The library upgraded to Polaris, a more
robust, expansive, and user friendly library
information system. This system delivers
improved service for both internal staff
operations and public access needs.
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.
In 2011, usage figures continue to rise as the
library becomes the first resource for
authoritative information vital for people who
are without support from traditional community
networks. The library provides help to navigate
e-government services, to find authoritative
City of Port TownsendFinal Budget 201268
Library Fund
health information, and to understand personal
finance and legal problems. The library provides
accesses to relevant learning/enrichment
materials for all ages.
Our rising usage is in direct response to the
library’s expanded services to address critical
community needs for: internet access and social
networking; jobs; school/library collaboration;
early literacy interactive classes; teen reading
and writing programs; grant and fundraising
sources; cultural and creative opportunities; print
and digital materials; and a safe and reliable
community space for everyone.
Library statistics bear witness to this increased
activity. Overall circulation is up by over 4,000
items compared to last year, along with an
increase in daily attendance from an average of
500 to almost 550. Public programs continue to
expand in scope. One new program was the teen
community read, funded by the Paul G. Allen
Family Foundation. This initiative encompassed
new partnerships with the schools and the health
department and reached over 550 teens in Port
Townsend.
Our collections inventory was expanded to the
digital format by offering downloadable e-books
from the library website and digital devices
available for check out. Overall, this ongoing
increase in usage and collections underscores the
need for more space to accommodate the current
level of service but also to allow for future
initiatives and growth as the library prepares
itself for the future.
In light of challenging economic and political
times, the Port Townsend Public Library campus
expansion and improvement project moved
significantly ahead in 2011. While the project
scope remains the same, the funding and
construction strategy is proceeding steadily and
systemically in separately funded stages. Stage
one, funded by the capital campaign, is the
renovation of the Charles Pink House’s interior
into the new Library Learning Center, the site for
a wide range of educational and cultural
programs for the community.
The second stage is the seismic retrofit of the
historic Carnegie Library. This work, scheduled
for 2012, is funded by FEMA with a 25% city
matching contribution and will require the
library to relocate to the Mountain View campus,
a temporary space, for several months. The final
and most important stage, when funds are
available, is the restoration of the interior of the
Carnegie building and the construction of the
new addition. The balance of the project funding
will continue to be raised from a combination of
federal, state, local, and private sources as
opportunities become available.
The year 2012 will be a year of transition as the
library moves to temporary quarters at Mountain
View campus for 6 to 8 months while the
seismic work is completed on the Carnegie
building. During this exodus, every effort will be
made to maintain current levels of service.
Additionally, fundraising will continue for the
new wing in light of the completion of the first
two phases of the project.
This year will also be a time of gathering a group
of community “futurists” to help the library
move its strategic plan forward. The library
world is changing rapidly with new technology
and expanded community expectations of the
mission and core operations of a public library.
The Port Townsend Public Library needs to
understand these changes and adapt them to meet
the specific culture and profile of its community.
In addition, this new vision of the future will
clarify the role of the expanded facility as new
goals and objectives are defined. This is an
exciting time for the Port Townsend Public
Library as it deals with relocation, capturing
capital resources, and becoming ”future ready’
for the next 100 years.
City of Port TownsendFinal Budget 201269
Library Fund
Performance
Measure
2010
Actual
(55 hr/wk)
2011
Actual
(55
hr/wk)
Circulation total 275,381 279,416
Reference Questions 15,881 15,396
Interlibrary Loans 1,782 1,618
Public Computer Use
(logins)
45,378 45,993
Total Library
Cardholders
Residents
Non-Residents
9,503
8,143
1,360
10,394
8,792
1,602
Collections size
(books, videos, dvds,
books on tape & cds;
music cds,
periodicals)
Periodical
subscriptions
63,353
160
63,716
177
Online databases 28 25
Youth Programs
(includes outreach)
374 281*
Young Adult
Programs
132 136
Adult Programs
(includes outreach)
198 193
Library Attendance 182,985 187,735
*Youth programs reflects decrease in
public school classroom visits.
City of Port TownsendFinal Budget 201270
City of Port Townsend
Fund Summary
Library Fund
BudgetBudgetAcutal
YearYearIncreaseYear
20122011<Decrease>2010
Revenues By Source
General Fund support-$ -$ -$ -$
Property Taxes960,000 944,778 15,222 929,726
Federal grants- 6,641 (6,641) 4,833
State grants9,865 18,000 (8,135) 6,924
Private grants- 9,870 (9,870) 3,938
Fines13,130 13,130 - 14,476
Donations5,481
Miscellaneous2,500 5,000 (2,500) 1,784
Total Revenues985,495$ 997,419$ (11,924)$ 967,161$
Expenditures By Program
Library Services994,284$ 967,000$ 27,284$ 912,824$
Total Expenditures994,284$ 967,000$ 27,284$ 912,824$
Expenditures by Object
Personnel609,693$ 630,848$ (21,155)$ 583,394$
Operating Expenditures261,591 256,152 5,439 246,467
Operating Transfer-out - debt service15,000 - 15,000 -
Capital Outlay - Acquisitions80,000 80,000 - 80,764
Capital Outlay - Furniture, Fixtures & Software28,000 - 28,000 2,200
Total Expenditures994,284$ 967,000$ 27,284$ 912,824$
Estimated Beginning Fund Balance76,761$ 46,342$ 30,419$ -$
Increase<Decrease> in Fund Balance(8,789) 30,419 (39,208) 54,336
Estimated Ending Fund Balance67,972$ 76,761$ (8,789)$ 54,336$
Fund Balance Reserve % =6.9%7.7%5.6%
Note: The budget increase <decrease> column is the change from 2011 to 2012 budget estimates.
City of Port TownsendFinal Budget 201271
CITY OF PORT TOWNSEND
Fund Summary
Housing Trust Fund
BudgetBudget
YearYearIncrease
20122011<Decrease>
Revenues
Real Property Taxes10,000$ -$ 10,000$
Donations- - -
Micellaneous- - -
Total Revenues 10,000$ -$ 10,000$
Expenditures
Housing Permit Deferrals-$ -$ -$
Miscellaneous- - -
Total Expenditures-$ -$ -$
Estimated Beginning Fund Balance-$ -$ -$
Increase<Decrease> in Fund Balance10,000 - 10,000
Estimated Ending Fund Balance 10,000$ -$ 10,000$
Note 1. This is a newely created fund in 2011 by Resolution No. 11-018.
City of Port TownsendFinal Budget 201272
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 201273
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.
2012 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.
Provide improved management reports
to better track execution of the City’s
Capital Improvement Program.
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, and the City
Lake Pipeline Repair.
Manage transportation improvements to
ensure the safe and efficient flow of
vehicle, pedestrian, and other non-
motorized traffic while reducing the
impacts to adjacent businesses and
residents to the greatest extent possible.
Projects include the Taylor and Water
Street Sidewalk Repairs, Hastings
Avenue Sidewalk, and the completion of
the Waterfront Esplanade.
Manage major repairs and improvements
to the City’s facilities to include the
Carnegie Library Building Seismic
Upgrade and emergency repairs to the
Bell Tower.
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 identifying
funding for transportation planning and
street maintenance and improvements
consistent with the adopted
Transportation Functional Plan.
Support the activities of all Public
Works elements and other City
departments by providing current,
accurate GIS data to fullest extent
possible.
Goal: Oversee the development and
timely, cost-efficient administration of
capital projects.
City of Port TownsendFinal Budget 201274
Public Works Administration and Engineering
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.
Implement the transition of engineering
services to an enterprise operation
funded by support to the Capital
Improvement Program. Develop an
accurate, efficient tracking system to
document services provided to on-going
capital projects.
Integrate the Mountain View complex
into City facility operations and
maintenance schedules.
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
consistent 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 Concern/Request Program.
City of Port TownsendFinal Budget 201275
Public Works Engineering Department
Public Works Engineering
Assistant
Development
Review Engineer
Development Review
Specialist
Public Works
Inspector
Development Review
Work Group
Civil Engineer
Engineering Technician
GIS Coordinator/
Project Manager
Project Management, Design, GIS/CADD
Work Group
City Engineer
Public Works Director
City Manager
City of Port TownsendFinal Budget 201276
City of Port Townsend
Fund Summary
Public Works Admin and Engineering Fund
BudgetBudgetActual
YearYearIncreaseYear
20122011<Decrease>2010
Revenues By Source
Interfund Services254,234$ 1,034,732$ (780,499)$ 1,130,417$
Charges for Engineering Services615,572 - 615,572 -
General Fund support- - - -
Total Revenues869,806$ 1,034,732$ (164,927)$ 1,130,417$
Expenditures By Program
Administration254,295$ 280,806$ (26,512)$ 273,238$
Engineering Services615,572 794,562 (178,990) 822,850
Total Expenditures869,867$ 1,075,368$ (205,502)$ 1,096,088$
Expenditures by Object
Personnel741,635$ 951,907$ (210,272)$ 979,175$
Operating Expenditures111,572 110,591 981 108,155
Interfund Charges11,660 7,870 3,789 8,107
Capital Outlay5,000 5,000 - 650
Total Expenditures869,867$ 1,075,368$ (205,502)$ 1,096,088$
Actual Beginning Fund Balance5,457$ 46,093$ (40,636)$ 11,763$
Increase<Decrease> in Fund Balance(61) (40,636) 40,575 34,330
Estimated Ending Fund Balance5,396$ 5,457$ (61)$ 46,093$
Fund Balance Reserve % =0.6%0.5%4.1%
Note: The budget increase <decrease> column is the change from 2011 to 2012 budget estimates.
City of Port TownsendFinal Budget 201277
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 six
general government Councilmanic bonds
outstanding totaling $17,225,976.
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
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 of Port TownsendFinal Budget 201278
General Government Debt Service
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.
On December 20, 2010 the city issued
$3,740,000 in limited tax general
obligation bonds for improvements to
sidewalks and utilities, the library
expansion, Way Finding Project,
broadband and wireless improvements,
refurbishing the Fort Worden Building
202, improvements to Howard Street,
and other capital projects approved by
the City Council as authorized by
Ordinance 3050. 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 201279
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 is one low interest State
Revolving Fund (SRF) loan for a
wastewater conveyance system totaling
$1,000,000, for 19.5 years at 1.5%.
Two Washington State Public Works
Board loans will be converted from
construction servicing to loans in 2013
for City Lake project amounting to
$1,000,000 and First LT2 project
amounting to $1,896,000. Currently
these two loans are not budgeted for debt
service.
In 1978, the city utility issued $395,000
revenue bonds for capital improvements
to the utility as authorized by Ordinance
1798. The source of monies to repay the
debt service for this issue comes from
the revenues of the utility.
City of Port TownsendFinal Budget 201280
Utility Debt Service
The source of monies to repay the debt
service for this issue comes from the
revenues of the utility.
The utility debt service payments for the
revenue bonds are budgeted in a utility
debt service fund as listed below. The
debt service payments for the State trust
and revolving loans are budgeted as a
debt service line item in the
Water/Sewer Fund. A debt service fund
for the State loans is not necessary.
City of Port TownsendFinal Budget 201281
CITY OF PORT TOWNSEND
Fund Summary
G.O. Bond Fund
BudgetBudgetActual
YearYearIncreaseYear
20122011<Decrease>2010
Revenues By Source
Property Taxes101,000$ 150,000$ (49,000)$ 146,907$
Investment Interest249 219 30 567
Intergovernmental Charges- - - 60,000
Operating Transfers- In1,013,708 1,142,927 (129,219) 836,227
Total Revenues1,114,957$ 1,293,146$ (178,189)$ 1,043,701$
Expenditures
Debt Service Principal395,500$ 392,951$ 2,549$ 369,855$
Debt Service Interest768,208 773,632 (5,424) 629,538
Professional Services2,320 2,320 - 2,119
Total Expenditures1,166,028$ 1,168,903$ (2,875)$ 1,001,513$
Estimated Beginning Fund Balance165,850$ 41,608$ 124,243$ (580)$
Increase<Decrease> in Fund Balance(51,071) 124,243 (175,314) 42,188
Estimated Ending Fund Balance114,779$ 165,850$ (51,071)$ 41,608$
Note: The budget increase <decrease> column is the change from 2011 to 2012 budget estimates.
City of Port TownsendFinal Budget 201282
CITY OF PORT TOWNSEND
Fund Summary
Water/Sewer Bond Funds
Debt Service
BudgetBudgetActual
YearYearIncreaseYear
20122011<Decrease>2010
Revenues By Source
Investment Interest181$ 2,337$ (2,157)$ 1,752$
Operating Transfers- In from Water Utility21,500 22,250 (750) 65,455
Operating Transfers- In from Sewer Utility- - - 564,045
Total Revenues21,681$ 24,587$ (2,907)$ 631,252$
Expenditures
Debt Service Principal15,000$ 455,000$ (440,000)$ 575,000$
Debt Service Interest6,500 27,710 (21,210) 54,500
Residual Equity Transfer-out72,220 - 72,220 -
Professional Services- 1,000 (1,000) 605
Total Expenditures93,720$ 483,710 (389,990)$ 630,105$
Estimated Beginning Fund Balance125,031$ 584,154$ (459,123)$ 583,007$
Increase<Decrease> in Fund Balance(72,039) (459,123) 387,083 1,147
Estimated Ending Fund Balance52,992$ 125,031$ (72,039)$ 584,154$
Note: The budget increase <decrease> column is the change from 2011 to 2012 budget estimates.
City of Port TownsendFinal Budget 201283
Statutory Legal Debt Margin
2011 Assessed Valuation per County Assessor1,463,343,405$
General Purpose - Non-Voted
Limited Tax (Non-voted) General Obligation Debt Capacity:
1.5% of value of taxable property(per RCW 39.36.02) =21,950,151$
Less:Outstanding Limited Tax General Obligation Debt(17,618,451)$
Remaining Nonvoted Debt Capacity =4,331,700$
Percent of Limited Tax Debt Capacity Used =80.27%
General Purpose - Requires Voter Approval
Unlimited Tax (Voted) General Obligation Debt Capacity:
2.5% of value of taxable property(per RCW 39.36.02) =36,583,585$
Less:Outstanding Unlimited Tax General Obligation Debt-$
Less:Outstanding Limited Tax General Obligation Debt(17,618,451)$
Remaining Voted and Non-Voted Debt Capacity =18,965,134$
Percent of Limited Tax Debt Capacity Used =48.16%
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) =36,583,585$
Less:Outstanding Unlimited Tax General Obligation Debt-$
Remaining Voted Debt Capacity for Parks and Open Space Purposes =36,583,585$
Utility Purpose - Requires Voter Approval
Unlimited Tax (Voted) General Obligation Debt Capacity:
2.5% of value of taxable property(per RCW 39.36.02) =36,583,585$
Less:Outstanding Unlimited Tax General Obligation Debt-$
Remaining Voted Debt Capacity for Parks and Open Space Purposes =36,583,585$
Computation of Statutory Debt Limitation
City of Port TownsendFinal Budget 201284
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 201285
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 201286
CITY OF PORT TOWNSEND
Fund Summary
Capital Improvement Fund
BudgetBudget
YearYearIncrease
20122011<Decrease>
Revenues By Source
Real Estate Excise Tax #1100,000$ 115,000$ (15,000)$
Real Estate Excise Tax #2100,000 115,000 (15,000)
Federal Grants2,918,825 1,105,203 1,813,622
State Grants- 50,930 (50,930)
State Grants-Transportation Improvement Board- 405,000 (405,000)
Public Works Board - Department of Commerce- 441,494 (441,494)
Public Infrastructure Funds- 569,694 (569,694)
Right-of-way Proceeds50,000 - 50,000
Bond Proceeds- - -
Investment Interest4,029 - 4,029
Miscellaneous Income- - -
Interfund Transfer-in Street Fund- 5,000 (5,000)
Other Financing Sources- - -
Donations & Developer Contributions 51,616 31,827 19,789
Total Revenues3,224,470$ 2,839,149$ 385,321$
Capital Project Expenditures
Personnel-$ -$ -$
Interfund Engineering Services280,000 - 280,000
Building & Structures953,000 959,497 (6,497)
Streets Capital Improvements2,295,100 2,669,417 (374,317)
Parks Capital Improvements550,000 1,048,438 (498,438)
Operating Transfer 2002 Bond Payment28,078 27,693 385
Operating Transfer 2003/2004 Bond Payment25,000 - 25,000
Operating Transfer 1999 Bond Payment15,000 21,745 (6,745)
Operating Transfer 2005 Bond Payment31,922 90,128 (58,206)
Operating Transfer 2003/2008 Bond Payment100,000 75,000 25,000
Interfund Charges97,928 291,188 (193,260)
Other Financing Uses- 404,699 (404,699)
Intergovernmental Loans - Recreation Center- 12,500 (12,500)
Miscellaneous Expense- - -
Total Expenditures 4,376,028$ 5,600,305$ (1,224,278)$
Estimated Beginning Fund Balance1,157,172 3,918,328 (2,761,156)$
Increase<Decrease> in Fund Balance(1,151,558) (2,761,156) 1,609,599
Estimated Ending Fund Balance 5,614$ 1,157,172$ (1,151,558)$
City of Port TownsendFinal Budget 201287
CITY OF PORT TOWNSEND
Fund Summary
Water/Sewer Capital Improvement Fund
BudgetBudgetActual
YearYearIncreaseYear
20122011<Decrease>2010
Revenues By Source
Investment Interest174$ 13$ 161$ -$
Public Works Trust Fund Loan Proceeds800,000 500,000 300,000 -
Utility Local Improvement District Proceeds- - - -
Operating Transfers-In from Water Fund87,000 154,000 (67,000) -
Operating Transfers-In from Sewer Fund368,000 73,000 295,000 132,652
Operating Transfers-In from OGWS Pipeline Trust Fund- 105,000 (105,000) -
Operating Transfers-In from System Development Charges Fund677,000 148,500 528,500 42,718
Miscellaneous- - - -
Total Revenues 1,932,174$ 980,513$ 951,661$ 175,370$
Capital Project Expenditures
General Fund Overhead Expenditures150,200$ 85,500$ 64,700$ 15,843$
Improvements - Water1,268,900 805,000 463,900 38,926
Improvements - Sewer 510,900 50,000 460,900 119,509
Total Expenditures1,930,000$ 940,500$ 989,500$ 174,278$
Estimated Beginning Fund Balance43,397$ 3,384$ 40,013$ 2,292$
Increase<Decrease> in Fund Balance 2,174 40,013 (37,839) 1,092
Estimated Ending Fund Balance45,571$ 43,397$ 2,174$ 3,384$
Notes:
The budget increase <decrease> column is the change from 2011 to 2012 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 201288
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 201289
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 2012
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 design of LT2 secondary
disinfection, City Lake outlet
pipeline replacement.
The water utility will improve its
cross connection control
program.
Water Distribution
Year 2011 accomplishments
Reliably delivered safe clean
drinking water to 4904 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 4836 meters
each month.
Flushed the entire distribution
system to remove accumulated
sediment and stale water.
Completed touch read meter
replacement program.
Installed 27 new water taps and
meters.
Installed 213 replacement meters.
Repaired 12 water main breaks.
Installed 1 new fire hydrant.
Replaced 0 feet of old,
undersized, galvanized water
main.
Tested flow and residual pressure
on 173 fire hydrants.
Completed an inventory of cross
connection control devices.
Performed extensive fire hydrant
and valve maintenance.
Built slow sand filtration pilot
plant.
Water Quality and Treatment
Treated an average of 15.4
million gallons per day.
Delivered an average of 900,000
gallons a day to the distribution
system and 14.5 million gallons a
day to Port Townsend Paper
Company.
Conducted pilot testing for Long
Term Two Enhanced Surface
Water Treatment Rule
compliance. City Council
decided to proceed with
construction of new ultraviolet
(UV) water treatment plant.
Plant expected to be operational
in 2014.
Designed City Lake outlet
pipeline replacement.
Replacement of pipeline to begin
in 2012 and finish in 2013.
Continued monitoring and testing
programs to maintain and
document water quality, at the
source, after treatment, and in the
distribution system.
City of Port TownsendFinal Budget 201290
Water/Sewer Utility Fund
Continued watershed control
program in cooperation with the
U.S. Forest Service.
Continued to meet the stringent
water quality criteria for
avoidance of filtration.
Continued participation in
regional water resource planning
efforts.
City of Port TownsendFinal Budget 201291
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.
2011 Accomplishments
Cleaned all sewer lines on the list of problem
lines that require a three month, six-month
and annual cleaning schedule.
Cleaned 15 % 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 three (3) new maintenance holes
into the existing collection for better access
to perform maintenance on the main line. By
contract.
Replaced approximately 360 feet of mainline
(clay and concrete) with new PVC pipe. By
contract.
Performance Indicators 2009 2010 2011
As of 12/09/2011
2012
Est.
Number of citizen
concern/requests received 23 22 16
s of 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 5 4 3 5
Complete cleaning of one sewer
basin (five year program) 10% 10% 15% 50%
Length of sewer lines (feet)
performed root cutting 3,000 2,000 2,000 2,000
Length of sewer lines (miles) in
the city 75 76 76.5 76.5
Hours spent on televising sewer
lines (inspecting) 75 100 125 100
Sewer Backups in collection
system 2 3 2 0
City of Port TownsendFinal Budget 201292
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.
2011 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 2010
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.
City of Port TownsendFinal Budget 201293
Water/Sewer Utility Fund
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.
Performance Indicators 2009 2010
2011
as of
12/09/11
2012
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 % 59.6 % 59.4 % 61 %
Wastewater treatment facility capacity (% used) BOD based
on the new rating of the facility (2) 63.5 % 61.8 % 59.0 % 62 %
Wastewater treatment facility capacity (% used) TSS based
on the new rating of the facility (2) 50.7 % 51.9 % 50.2 % 52 %
Average flow rate per day (million gallons) 0.900 0.858 0.856 0.950
Cost to treat the wastewater (per gallon) $ 0.0039 $ 0.0031 $ 0.0040 $ 0.0040
Population from OFM (Facility is rated for 12,000 people) 8,895 8,945 9,180 9,200
City of Port TownsendFinal Budget 201294
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.
In 2012 renegotiate agreement with Jefferson
County for land on which the Compost Facility is
currently for an additional 20 year period.
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.
2011 Accomplishments
The facility has been operated 100 % within
the State Waste Discharge permit limits.
To 10/31/2011 we have produced two
batches of compost for distribution to the
public.
To 10/31/2011 we have sold 2,963 cubic
yards of compost to the public.
As of 10/31/2011 we have received
475,439 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
debris materials coming into the facility.
This has produced $55,613 in revenue as
of the budget report of October 2011.
City of Port TownsendFinal Budget 201295
Water/Sewer Utility Fund
Performance Indicators 2009 2010
2011
as of
12/09/11
2012
Est.
Oversee the treatment facility within the N.P.D.E.S. permit
limits. (1) 100% 100% 100% 100%
To produce class "A" compost for distribution to the public
with a goal of having at least three sale events during the year.
Batches produced are:
2 2 2 3
Septage received (Gallons) 816,516730,673 475,439 700,000
Dry Tons of biosolids processed 278.59 261.90 234.68 270
Yard Waste Received (Tons) 2,630.892,692.82 2,259.54 2,700
Finished Compost Produced (cubic yards) 3,871 3,235 3,400 3,500
(1) N.P.D.E.S. is National Pollution Discharge Elimination System.
City of Port TownsendFinal Budget 201296
Water/Sewer Utility Fund
Solid Waste Utility
Function: To provide efficient solid waste collection for the residents of Port Townsend with uniform,
managed collection for the preservation of public health and safety. The Solid Waste Utility collection and
billing services are contracted to DM Disposal, Inc.
Customer charges are collected to recover the costs of this service contract and the costs associated with the
disposal of solid waste at the Jefferson County Waste Management Facility. The contractor bills the
customers directly for the services provided based upon the current contract agreement rates.
Goals and Objectives
Goal: Provide an efficient and cost-effective solid waste collection system that meets essential health
standards to preserve sanitary conditions throughout the city.
Goal: To promote curbside recycling as a way to reduce the city’s waste stream to solid waste landfills.
2011 Accomplishments
Continued to provide the administrative functions needed by the Public Works Department and the city
Finance Department in the management of the agreement between the City and DM Disposal, Inc.
City of Port TownsendFinal Budget 201297
CITY OF PORT TOWNSEND
Fund Summary
Water/Sewer Utility Fund
BudgetBudgetActual
YearYearIncreaseYear
20122011<Decrease>2010
Revenues By Source
Revenues from Utility Sales4,120,697$ 4,068,194$ 52,503$ 3,978,589$
Miscellaneous Operating Revenues115,359 51,118 64,241 61,242
Engineering Fees- - - -
Investment Interest3,135 3,175 (41) 15,760
Biosolids Compost Fees91,018 90,810 208 87,921
Wholesale Biosolids Compost Fees2,600 2,600 - 2,789
System Development Charges Equity Transfers- - - -
Water/Sewer Latecomer Fees12,014 12,014 - 11,511
System Development Charges- - - -
Total Revenues 4,344,823$ 4,227,912$ 116,910$ 4,157,812$
Expenditures by Program
Utility Billing540,308$ 464,725$ 75,582$ 455,588$
City Water Operations1,324,064 1,618,550 (294,486) 1,355,012
City Water Supply375,217 423,199 (47,982) 431,301
Wastewater Treatment1,117,452 758,946 358,506 1,377,731
Wastewater Collection913,404 1,350,873 (437,469) 1,334,855
Biosolids471,909 454,900 17,009 455,605
Water Resources 144,401 118,790 25,611 115,821
Total Expenditures4,886,754$ 5,189,983$ (303,229)$ 5,525,913$
Expenditures by Object
Personnel1,671,966$ 1,666,069$ 5,897$ 1,631,756$
Supplies & Services916,912 836,724 80,187 732,187
Utility Taxes197,189 199,591 (2,402) 164,336
Intergovernmental Services16,500 16,500 - 14,684
Interfund Services599,855 1,212,015 (612,161) 1,338,266
Equipment Rental382,995 382,995 - 407,362
Debt Service314,688 315,438 (751) 924,341
Transfers Out 505,000 254,000 251,000 182,652
Capital Outlay 281,650 306,650 (25,000) 130,329
Total Expenditures 4,886,754$ 5,189,983$ (303,229)$ 5,525,913$
Estimated Beginning Fund Balance783,628$ 1,745,699$ (962,071)$ 3,113,800$
Increase (Decrease) in Fund Balance(541,931) (962,071) 420,139 (1,368,101)
Estimated Ending Fund Balance 241,697$ 783,628$ (541,931)$ 1,745,699$
Fund Balance Reserve % =5.6%18.5%42.0%
Note: The budget increase <decrease> column is the change from 2010 to 2012 budget estimates.
City of Port TownsendFinal Budget 201298
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
Prepare a scope of work to develop a
draft Stormwater Master Plan.
Goal: Increase the percentage of storm
systems cleaned annually.
2011 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.
Performance Indicators 2009 2010 2011
as of 12/09/11
2012
Est.
Number of citizen concerns received 20 12 24
As of 08/31/2011 15
Number of catch basins cleaned (in percent) 85 85 75 85
Number of Catch Basins (new or replaced) 12 3 2 5
Miles of street shoulders pulled for stormwater control 1 10 0 5
Stormwater piping installed, new or replaced, (Feet) 60 50 150 400
Number of catch basins in the stormwater system 1279 1282 1300 1300
* = Updated information in the GIS System.
City of Port TownsendFinal Budget 201299
CITY OF PORT TOWNSEND
Fund Summary
Stormwater Utility Fund
BudgetBudgetActual
YearYearIncreaseYear
20122011<Decrease>2010
Revenues By Source
Revenues from Utility Sales529,575$ 524,331$ 5,243$ 516,681$
Engineering Fees2,000 2,000 - 1,600
Investment Interest1,689 893 796 1,347
Miscellaneous Receipts- - - -
State Grant- - - -
-
Total Revenues 533,264$ 527,224$ 6,039$ 519,627$
Expenditures by Program
Stormwater Operations519,873$ 567,842$ (47,970)$ 564,149$
Capital Improvement Projects 255,000 35,000 220,000 -
Total Expenditures 774,873$ 602,842$ 172,030$ 564,149$
Expenditures by Object
Personnel284,701$ 287,295$ (2,594)$ 266,910$
Supplies & Services53,866 24,471 29,395 21,361
Utility Taxes12,000 10,500 1,500 8,810
Interfund Services97,388 173,659 (76,271) 186,722
Equipment Rental71,918 71,918 (0) 80,347
Debt Service- - - -
Capital Outlay 255,000 35,000 220,000 -
Total Expenditures 774,873$ 602,842$ 172,030$ 564,149$
Estimated Beginning Fund Balance422,274 497,892 (75,618)$ 542,414
Increase<Decrease> in Fund Balance(241,609) (75,618) (165,991) (44,522)
Estimated Ending Fund Balance 180,665$ 422,274$ (241,609)$ 497,892$
Fund Balance Reserve % =33.9%80.1%95.8%
Note: The budget increase <decrease> column is the change from 2011 to 2012 budget estimates.
City of Port TownsendFinal Budget 2012100
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 2012101
CITY OF PORT TOWNSEND
Fund Summary
Transmission Line Replacement Fund
BudgetBudgetActual
YearYearIncreaseYear
20122011<Decrease>2010
Revenues By Source
Operating Transfers-in50,000$ 50,000$ -$ 50,000$
Federal grants - FEMA550,000 - 550,000 -
Loan proceeds - PWTF195,000 - 195,000 -
Interfund Loan Repayments- 404,699 (404,699) -
Investment Interest 9,715 10,964 (1,249) 18,398
Total Revenues 804,715$ 465,663$ 339,052$ 68,398$
Expenditures by Program
Capital Improvements895,000$ 385,091$ 509,909$ 291,464$
Interfund Loan to Golf Course- - - 50,000
Operations 74,500 55,509 18,991 4,273
Total Expenditures 969,500$ 440,600$ 528,900$ 345,737$
Expenditures by Object
Professional Services150,000$ 25,000$ 125,000$ 1,273$
Interfund Charges74,500 30,509 43,991 3,000
Interfund Loans Issued- - - 50,000
Capital Outlay 745,000 385,091 359,909 291,464
Total Expenditures 969,500$ 440,600$ 528,900$ 345,737$
Estimated Beginning Fund Balance3,238,400$ 3,213,337$ 25,063$ 3,490,677$
Increase<Decrease> in Fund Balance(164,785) 25,063 (189,847) (277,339)
Estimated Ending Fund Balance 3,073,615$ 3,238,400$ (164,785)$ 3,213,337$
Note: The budget increase <decrease> column is the change from 2011 to 2012 budget estimates.
City of Port TownsendFinal Budget 2012102
Equipment Rental Fund
Equipment Rental Fund has two divisions
The first is the Fleet Division. 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 2012103
CITY OF PORT TOWNSEND
Fund Summary
Equipment Rental and Revolving Fund
BudgetBudgetActual
YearYearIncreaseYear
20122011<Decrease>2010
Revenues By Source
Revenues from Equipment Rentals-Fleet723,050$ 578,855$ 144,195$ 573,156$
Revenues from Equipment Rentals-Information Technology167,728 123,738 43,990 249,644
Sale of Surplus Equipment- - - 19,665
Interfund Loan Repayments79,500 - 79,500 -
Miscellaneous Receipts5,000 5,000 - 9,562
Investment Interest 532 4,066 (3,535) 5,480
Total Revenues 975,809$ 711,659$ 264,150$ 857,507$
Expenditures by Program
Operations and Maintenance-Fleet Division494,750$ 602,261$ (107,510)$ 586,189$
Operations and Maintenance-Information Tech Division227,913 130,183 97,729 134,639
Capital Asset Additions-Fleet Division25,000 85,000 (60,000) 176,383
Capital Asset Additions-Information Tech Division 24,560 70,360 (45,800) 64,326
Total Expenditures 772,223$ 887,804$ (115,581)$ 961,536$
Expenditures by Object
Personnel337,276$ 243,277$ 93,999$ 221,490$
Supplies & Services269,034 273,327 (4,293) 263,603
Interfund Services116,353 215,840 (99,487) 235,735
Capital Outlay 49,560 155,360 (105,800) 240,708
Total Expenditures 772,223$ 887,804$ (115,581)$ 961,536$
Estimated Beginning Fund Balance531,521$ 707,666$ (176,145)$ 811,695$
Increase<Decrease> in Fund Balance 203,586 (176,145) 379,731 (104,030)
Estimated Ending Fund Balance 735,106$ 531,521$ 203,586$ 707,666$
Note: The budget increase <decrease> column is the change from 2011 to 2012 budget estimates.
City of Port TownsendFinal Budget 2012104
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 2012105
CITY OF PORT TOWNSEND
Fund Summary
Firemen's Pension Fund
BudgetBudgetActual
YearYearIncreaseYear
20122011<Decrease>2010
Revenues By Source
Real Property Tax34,000$ 34,000$ -$ 33,299$
Fire Insurance Premium Tax- - - 4,236
Investment Interest 1,332 1,408 (76) 319
Total Revenues35,332$ 35,408$ (76)$ 37,854$
Expenditures by Program
Pension Benefits 64,902$ 83,561$ (18,659)$ 70,196$
Total Expenditures 64,902$ 83,561$ (18,659)$ 70,196$
Expenditures by Object
Professional Services-$ -$ -$ -$
Interfund Services9,112 11,307 (2,195) 12,618
Pension Benefits 55,790 72,254 (16,464) 57,578
Total Expenditures64,902$ 83,561$ (18,659)$ 70,196$
Estimated Beginning Fund Balance266,380$ 314,534$ (48,154)$ 346,876$
Increase<Decrease> in Fund Balance(29,570) (48,154) 18,583 (32,342)
Estimated Ending Fund Balance 236,810$ 266,380$ (29,570)$ 314,534$
Note: The budget increase <decrease> column is the change from 2011 to 2012 budget estimates.
City of Port TownsendFinal Budget 2012106
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 2012107
CITY OF PORT TOWNSEND
Fund Summary
Memorial Fund
BudgetBudgetActual
YearYearIncreaseYear
20122011<Decrease>2010
Revenues By Source
Contributions and Donations-$ -$ -$ 3,049$
Investment Interest 3 18 (15) 15
Total Revenues 3$ 18$ (15)$ 3,064$
Expenditures by Program
Operations & Maintenance-$ -$ -$ 3,870$
Capital Improvements- 3,000 (3,000) 2,945
Total Expenditures-$ 3,000$ (3,000)$ 6,815$
Expenditures by Object
Professional Services-$ -$ -$ -$
Capital Outlay- 3,000 (3,000) 6,815
Total Expenditures-$ 3,000$ (3,000)$ 6,815$
Estimated Beginning Fund Balance768$ 3,750$ (2,982)$ 7,501$
Increase<Decrease> in Fund Balance3 (2,982) 2,985 (3,751)
Estimated Ending Fund Balance 772$ 768$ 3$ 3,750$
Note: The budget increase <decrease> column is the change from 2011 to 2012 budget estimates.
City of Port TownsendFinal Budget 2012108
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 is deposited into this
fund.
City of Port TownsendFinal Budget 2012109
CITY OF PORT TOWNSEND
Fund Summary
Golf Course Fund
BudgetBudgetActual
YearYearIncreaseYear
20122011<Decrease>2010
Revenues By Source
Facility Rentals - Long Term17,000$ 17,000$ -$ 17,217$
Interfund Loans Received- - - -
Contributions and Donations- 2,257 (2,257) -
Investment Interest 22 38 (15) -
Total Revenues 17,022$ 19,294$ (2,272)$ 17,217$
Expenditures by Program
Operations & Maintenance18,700$ 19,800$ (1,100)$ 13,536$
Operating Transfers-Capital Improvement Fund- - - -
Capital Improvements- - - 4,107
Total Expenditures 18,700$ 19,800$ (1,100)$ 17,643$
Expenditures by Object
Professional Services-$ -$ -$ -$
Operating Transfers- - - -
Repairs and Maintenance17,000 18,000 (1,000) 12,336
Interfund Charges1,700 1,800 (100) 1,200
Capital Outlay- - - 4,107
Total Expenditures 18,700$ 19,800$ (1,100)$ 17,643$
Estimated Beginning Fund Balance14,908$ 15,414$ (506)$ 15,839$
Increase<Decrease> in Fund Balance(1,678) (506) (1,172) (426)
Estimated Ending Fund Balance 13,230$ 14,908$ (1,678)$ 15,414$
Note: The budget increase <decrease> column is the change from 2011 to 2012 budget estimates.
City of Port TownsendFinal Budget 2012110
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 Budget111
CITY OF PORT TOWNSEND
Fund Summary
NW Maritime Agency Fund
BudgetBudgetActual
YearYearIncreaseYear
20122011<Decrease>2010
Revenues By Source
Federal Grants - Pass Through- - -$ -
State IAC grant - Pass Through- - - -
Investment Interest- - - -
Total Revenues-$ -$ -$ -$
Expenditures by Program
Subrecipient Pass Through-$ -$ -$ -$
Capital Improvements- - - -
Total Expenditures-$ -$ -$ -$
Estimated Beginning Fund Balance2$ 2$ 0$ 2$
Increase<Decrease> in Fund Balance- - - -
Estimated Ending Fund Balance 2$ 2$ 0$ 2$
Note: The budget increase <decrease> column is the change from 2011 to 2012 budget estimates.
City of Port TownsendFinal Budget 2012112
Appendices
Budget Summary – Revenues, Expenditures and Fund Balances – Actual to Budget 2006
to 2012
City Tax Levy Rate History 1994 to 2012
Property Tax Levy Rate by Tax District 2011
Personnel Services
Employee FTE (full time equivalences) staffing table
2012 Budget Ordinance No. 3069
2012 Property Tax Levy Ordinance No. 3067
Glossary
City of Port TownsendFinal Budget 2012113
City of Port Townsend
Budget Summary-Revenues, Expenditures and Fund BalancesActuals to Budget 2006 to 2012
20062007200820092010
20112012BudgetPer cent
City Fund
A
ctual
A
ctual
A
ctual
A
ctual
Actual
Budget
Budget
Change
Change
General Fund
Beginning Fund Balance479,127$
271,032$
295,590$
267,032$
915$
35,768$
78,901$
43,133
$ 120.6%
Revenues6,781,342
7,348,818
7,526,759
7,314,745
6,474,694
6,961,274
6,992,970
31,696
0.5%
Expenditures6,986,143
7,313,853
7,591,373
7,580,861
6,439,842
6,918,141
6,529,493
(388,648)
-5.6%
Ending Fund Balance274,326$
305,998
$
230,976
$
915
$
35,768
$
78,901
$
542,378
$
463,477
$
Public Works Admin & Engineering FundBeginning Fund Balance
-$
-$
-
$ 12,505$
11,763$
46,093$
5,456$
(40,637)$
-88.2%
Revenues805,536
939,386
1,080,404
1,269,827
1,130,417
1,034,731
869,806
(164,926)
-15.9%
Expenditures805,536
939,386
1,067,899
1,098,671
279,320
1,075,368
869,867
(205,502)
-19.1%
Ending Fund Balance
-
$
0
$ 12,505$
183,661
$
862,861
$
5,456
$
5,395
$
(61)
$
Library Fund
Beginning Fund Balance
-$
-$
-$
-
$ 54,336$
46,342$
76,761$
30,419$
65.6%
Revenues670,641
737,547
797,458
967,161
1,010,946
997,419
985,495
(11,924)
-1.2%
Expenditures670,641
737,547
797,458
912,824
1,018,940
967,000
994,284
27,284
2.8%
Ending Fund Balance
-
$ -$ -$ 54,336$ 46,342$ 76,761$ 67,972$ (8,789)$
Community Services Fund
Beginning Fund Balance-$ -$ (0)$ 143$ 12,914$ 63,752$ 48,305$ (15,448)$ -24.2%
Revenues739,308 777,901 821,150 1,100,541 1,379,737 1,659,780 1,499,063 (160,717) -9.7%
Expenditures739,308 777,901 821,006 1,087,771 1,331,048 1,675,228 1,517,146 (158,081) -9.4%
Ending Fund Balance-$ -$ 143$ 12,914$ 61,602$ 48,305$ 30,222$ (18,083)$
Fire & EMS Services Fund
Beginning Fund Balance-$ 17,094$ 3,442$ -$ -$ (16,901)$ -$ 16,901$ -100.0%
Revenues1,546,215
1,205,440
1,199,339
1,226,585
1,216,163
1,768,035
2,203,319
435,284
24.6%
Expenditures1,529,121
1,219,092
1,199,339
1,226,585
1,233,064
1,751,134
2,203,319
452,185
25.8%
Ending Fund Balance17,094$
3,442
$
3,442
$
-
$ (16,901)$
-
$
-
$
-
$
City of Port Townsend
Final Budget 2012
114
City of Port Townsend
Budget Summary-Revenues, Expenditures and Fund BalancesActuals to Budget 2006 to 2012
20062007200820092010
20112012BudgetPer cent
City Fund
A
ctual
A
ctual
A
ctual
A
ctual
Actual
Budget
Budget
Change
Change
Local Improvement District #1Beginning Fund Balance2,260$
-$
-$
-$
-$
35$
35$
-
$ 0.0%
Revenues
Expenditures2,260
-
-
-
-
-
-
-
Ending Fund Balance
-
$
-
$
-
$
-$
-
$
35
$
35
$
-
$
Local Improvement District #2Beginning Fund Balance3,052$
-$
-$
-$
-$
20$
20$
-
$ 0.0%
Revenues
Expenditures3,052
-
-
-
-
-
-
-
Ending Fund Balance
-
$
-
$
-
$
-$
-
$
20
$
20
$
-
$
Drug Enforcement & EducationBeginning Fund Balance64$
659$
659$
2,541$
2,541$
40,467$
26,479$
(13,988)$
-34.6%
Revenues
-
-
1,882
-
41,002
2
2
-
0.0%
Expenditures
-
-
-
-
3,075
13,990
-
(13,990) -100.0%
Ending Fund Balance64$
659
$
2,541
$
2,541
$
40,467
$
26,479
$
26,481
$
2
$
Contingency Fund
Beginning Fund Balance151,494$
160,876$
168,602$
73,444$
98,885$
101,379
$
67,569$
(33,811)$
-33.4%
Revenues6,381
7,725
3,849
25,441
9,952
21,185
21,101
(84)
-0.4%
Expenditures
-
-
99,006
-
7,458
54,996
-
(54,996) -100.0%
Ending Fund Balance157,875$
168,602
$
73,444
$
98,885
$
101,379
$
67,569
$
88,670
$
21,101
$
Street Fund
Beginning Fund Balance147,878$
142,606$
146,671$
163,326$
2,360$
3,724$
8,751$
5,026
$ 135.0%
Revenues430,536
639,832
735,242
735,748
711,240
723,142
698,867
(24,275)
-3.4%
Expenditures495,364
544,521
718,587
896,715
709,875
718,116
659,198
(58,917)
-8.2%
Ending Fund Balance83,051$
237,917
$
163,326
$
2,360
$
3,724
$
8,751
$
48,419
$
39,668
$
Housing Trust Fund
Beginning Fund Balance
-$
-$
-$
-$
-$
-$
-$
-$
Revenues
-
10,000
10,000
Expenditures
-
-
-
Ending Fund Balance
-
$
-
$
-
$
-$
-
$
-
$ 10,000$
10,000
$
City of Port Townsend
Final Budget 2012
115
City of Port Townsend
Budget Summary-Revenues, Expenditures and Fund BalancesActuals to Budget 2006 to 2012
20062007200820092010
20112012BudgetPer cent
City Fund
A
ctual
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$
23,531$
4,539$
(18,992)$
-80.7%
Revenues340,739
360,289
354,157
338,703
352,667
351,341
340,009
(11,331)
-3.2%
Expenditures303,540
342,331
451,815
443,224
358,299
370,333
317,571
(52,762)
-14.2%
Ending Fund Balance213,385$
231,343
$
133,684
$
29,163
$
23,531
$
4,539
$
26,977
$
22,438
$
Community Development Block Grant FundBeginning Fund Balance65,243$
80,241$
132,071$
149,988$
152,677$
152,742$
143,411$
(9,330)$
-6.1%
Revenues37,349
51,830
43,042
473,429
12,923
40,670
10,717
(29,953)
-73.6%
Expenditures22,351
-
25,125
470,740
12,858
50,000
132,000
82,000
164.0%
Ending Fund Balance80,241$
132,071
$
149,988
$
152,677
$
152,742
$
143,411
$
22,128
$
(121,283)
$
Water Sewer Fund
Beginning Fund Balance4,992,135$ 5,134,029$ 4,196,742$ 4,214,696$
3,113,800$
1,745,699$
783,628$
(962,071)$
-55.1%
Revenues4,705,618
5,079,065
4,919,724
4,368,830
4,157,812
4,227,912
4,344,823
116,910
2.8%
Expenditures4,590,915
5,548,531
4,897,667
5,469,726
5,525,913
5,189,983
4,886,754
(303,229)
-5.8%
Ending Fund Balance
5,106,839
$
4,664,562
$
4,218,799
$
3,113,800
$
1,745,699$
783,628
$
241,697
$
(541,931)
$
Stormwater Fund
Beginning Fund Balance369,021$
501,531$
443,119$
545,131$
542,414$
497,892$
422,274$
(75,618)$
-15.2%
Revenues559,614
638,628
601,770
515,519
519,627
527,224
533,264
6,039
1.1%
Expenditures427,104
631,842
499,758
518,236
564,149
602,842
774,873
172,030
28.5%
Ending Fund Balance501,531$
508,317
$
545,131
$
542,414
$
497,892
$
422,274
$
180,665
$
(241,609)
$
Equipment Rental Fund
Beginning Fund Balance921,755$
908,894$
507,167$
755,180$
811,695$
707,666$
531,521$
(176,145)$
-24.9%
Revenues712,761
879,660
1,116,506
1,039,996
857,507
711,659
975,809
264,150
37.1%
Expenditures725,622
1,284,515
868,493
983,480
961,536
887,804
772,223
(115,581)
-13.0%
Ending Fund Balance908,894$
504,039
$
755,180
$
811,695
$
707,666
$
531,521
$
735,106
$
203,586
$
City of Port Townsend
Final Budget 2012
116
City of Port Townsend
Budget Summary-Revenues, Expenditures and Fund BalancesActuals to Budget 2006 to 2012
20062007200820092010
20112012BudgetPer cent
City Fund
A
ctual
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$
314,534$
266,380$
(48,154)$
-15.3%
Revenues92,402
91,578
103,055
77,040
37,854
35,408
35,332
(76)
-0.2%
Expenditures72,962
73,229
72,653
75,297
70,196
83,561
64,902
(18,659)
-22.3%
Ending Fund Balance296,382$
314,731
$
345,133
$
346,876
$
314,534
$
266,380
$
236,810
$
(29,570)
$
Capital Improvement Fund - General Government (prior to 2011 totals included transfers between bond funds)Beginning Fund Balance645,396$
396,357$
80,969$
6,450,145$
2,633,080$
3,918,328$
1,157,172$
(869,037)$
-22.2%
Revenues2,059,184
1,076,402
9,087,015
4,428,900
10,199,139
2,839,149
3,224,470
382,452
13.5%
Expenditures2,308,223
1,421,728
2,643,215
8,245,964
8,743,199
5,600,305
4,376,028
(454,334)
-8.1%
Ending Fund Balance396,357$
51,032
$
6,524,769
$
2,633,081
$
4,089,021$
1,157,172
$
5,614
$
(32,252)
$
System Development Charges FundBeginning Fund Balance412,015$
589,640$
613,018$
594,984$
715,660$
809,380$
839,539$
30,160$
3.7%
Revenues312,625
392,695
237,034
312,638
136,438
178,660
131,259
(47,400)
-26.5%
Expenditures135,000
351,368
255,069
191,961
42,718
148,500
677,000
528,500
355.9%
Ending Fund Balance
589,640
$
630,968
$
594,984
$
715,660
$
809,380
$
839,539
$
293,799
$
(545,741)
$
Transmission Line Replacement FundBeginning Fund Balance3,237,983$ 3,093,228$ 3,288,285$ 3,400,812$
3,490,677$
3,213,337$
3,238,400$
25,063$
0.8%
Revenues229,856
206,290
117,845
219,343
68,398
465,663
804,715
339,052
72.8%
Expenditures374,611
11,233
5,318
129,478
345,737
440,600
969,500
528,900
120.0%
Ending Fund Balance3,093,228$
3,288,285
$
3,400,812
$
3,490,677
$
3,213,337$
3,238,400
$
3,073,615
$
(164,785)
$
G.O. Debt Service Fund
Beginning Fund Balance51,168$
53,975$
19,510$
3,572$
(580)$
41,608$
165,850$
124,243$
298.6%
Revenues628,511
604,874
784,469
993,034
1,043,701
1,293,146
1,114,957
(178,189)
-13.8%
Expenditures625,703
639,338
800,407
997,187
1,001,513
1,168,903
1,166,028
(2,875)
-0.2%
Ending Fund Balance53,975$
19,510
$
3,572
$
(580)
$
41,608
$
165,850
$
114,779
$
(51,071)
$
City of Port Townsend
Final Budget 2012
117
City of Port Townsend
Budget Summary-Revenues, Expenditures and Fund BalancesActuals to Budget 2006 to 2012
20062007200820092010
20112012BudgetPer cent
City Fund
A
ctual
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$
48,056$
48,248$
193
$ 0.4%
Revenues20,014
26,065
24,776
25,182
23,077
22,443
21,572
(870)
-3.9%
Expenditures20,750
25,250
24,500
23,750
23,000
22,250
21,500
(750)
-3.4%
Ending Fund Balance45,456$
46,271
$
46,547
$
47,979
$
48,056
$
48,248
$
48,321
$
72
$
92/98 Water Sewer Revenue Bond Res. FundBeginning Fund Balance401,754$
431,064$
453,410$
465,632$
469,047$
470,228$
72,112$
(398,116)$
-84.7%
Revenues29,310
22,346
12,222
3,415
1,180
1,884
108
(1,776)
-94.3%
Expenditures
-
-
-
-
-
400,000
72,220
(327,780)
-81.9%
Ending Fund Balance431,064$
453,410
$
465,632
$
469,047
$
470,228
$
72,112
$
(0)
$ (72,112)$
92 Water Sewer Revenue Bond Red. FundBeginning Fund Balance44,586$
52,232$
59,852$
65,871$
65,981$
65,870$
4,671$
(61,199)$
-92.9%
Revenues610,598
605,830
608,374
600,534
606,995
400,261
-
(400,261)
-100.0%
Expenditures602,952
598,210
602,355
600,424
607,105
461,460
-
(461,460)
-100.0%
Ending Fund Balance
52,232
$
59,852
$
65,871
$
65,981
$
65,870
$
4,671
$
4,671
$
-
$
Utility Construction Fund
Beginning Fund Balance114,405$
46,196$
36,672$
2,292$
2,292$
3,384$
43,397$
40,013
$ 1182.2%
Revenues76,859
492,534
345,389
273,130
175,370
980,513
1,932,174
951,661
97.1%
Expenditures145,068
502,058
379,769
273,130
174,278
940,500
1,930,000
989,500
105.2%
Ending Fund Balance46,196$
36,672
$
2,292
$
2,292
$
3,384
$
43,397
$
45,571
$
2,174
$
NW Maritime Center Agency FundBeginning Fund Balance3,028$
2$
3$
2$
2$
2$
2$
0
$ 0.4%
Revenues
2
72,402
329,999
577,990
-
0
0
0
0.4%
Expenditures3,027
72,401
330,000
577,990
-
-
-
-
Ending Fund Balance
2
$
3
$
2
$
2$
2
$
2
$
2
$
0
$
City of Port Townsend
Final Budget 2012
118
City of Port Townsend
Budget Summary-Revenues, Expenditures and Fund BalancesActuals to Budget 2006 to 2012
20062007200820092010
20112012BudgetPer cent
City Fund
A
ctual
A
ctual
A
ctual
A
ctual
Actual
Budget
Budget
Change
Change
Golf Course Fund
Beginning Fund Balance
-
$ (834)$
8,021$
12,234$
15,839$
15,414$
14,908$
(506)
$ -3.3%
Revenues19,327
17,708
19,861
19,133
17,217
19,294
17,022
(2,272)
-11.8%
Expenditures20,161
8,853
15,648
15,527
17,643
19,800
18,700
(1,100)
-5.6%
Ending Fund Balance(834)$
8,021
$
12,234
$
15,839
$
15,414
$
14,908
$
13,230
$
(1,678)
$
Memorial Fund
Beginning Fund Balance4,396$
27,290$
20,130$
7,653$
7,501$
3,750$
768$
(2,982)
$ -79.5%
Revenues24,297
8,147
6,085
1,004
3,064
18
3
(15)
-83.0%
Expenditures1,404
15,307
18,562
1,155
6,815
3,000
-
(3,000) -100.0%
Ending Fund Balance27,290$
20,130
$
7,652
$
7,501
$
3,750
$
768
$
772
$
3
$
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: prior to 2011, totals included transfers between bond funds which amounts to double counting in the summary.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 2012
119
$0.00$0.50$1.00$1.50$2.00$2.50$3.00
1994199519961997199819992000200120022003200420052006200720082009201020112012City Tax Levy Rate History
per $1,000 Assessed Value
City of Port Townsend
Final Budget 2012
120
County, $1,961,231, 16%
Conservation Futures, $55,329, 1%
Port, $234,925, 2%PUD, $149,641, 1%City General, $2,979,953, 24%
State, $3,136,969, 25%Local School, $2,769,392, 22%
City EMS, $731,672, 6%
Hospital, $336,964, 3%
Total City Property Tax Levy by District 2011
Tax levy
data
not
available
for
2012 at
this
time
City of Port Townsend
Final Budget 2012
121
Personnel Services
The City of Port Townsend provides quality
services and programs for its citizens with a
responsive staff of 82 full-time and 39 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 2012.
Non-represented employees did not receive a
COLA increase in 2012.
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 7.25% 6.00% 13.25%
PERS II 7.25% 4.64% 11.89%
PERS III 7.25% variable variable
The City of Port Townsend pays $1064.20 for
medical, dental and vision coverage for
employees in the general government and
$1144.37 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
(43 members, contract for 2012 not
available.)
Police Department Teamsters Local 589
(14 members, contract for 2012 not
settled.)
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 2012122
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 $9.04 $11.30
Page $9.04 $11.30
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
City of Port TownsendFinal Budget 2012123
Personnel Services
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 2012124
City Staffing
Authorization in FTE's
Authorization in FTE (full-time equivalents)Department/Division19992000200120022003200420052006200720082009201020112012ChangeGeneral Fund:Mayor/Council1.00.00.40.40.40.40.00.00.00.00.00.00.00.00.0City Manager1.02.02.12.82.02.02.02.02.02.02.02.02.02.00.0City Attorney2.61.52.12.12.02.02.02.02.02.02.03.03.04.01.0Development Service Department8.98.57.57.87.98.08.08.08.08.05.26.06.04.3-1.7Planning Department2.02.02.01.51.51.51.3-0.2Finance9.09.09.12.32.32.32.33.63.63.54.54.14.14.40.3Police Administration4.04.05.06.05.04.15.05.05.05.05.03.7-1.3Police Operations16.516.512.013.012.313.014.313.215.515.514.514.515.514.0-1.5City Clerk1.41.42.12.12.02.52.52.32.32.32.02.02.02.00.0PEG TV Studio0.00.00.00.30.30.30.30.00.00.00.00.00.00.00.0City Events0.00.00.00.00.00.00.01.01.01.00.00.00.00.00.0City Facilities0.60.00.00.20.30.30.31.31.31.32.32.32.40.0-2.4Public Restrooms0.30.00.00.00.00.00.00.00.00.00.00.00.00.00.0Grant Administration0.00.00.00.00.00.00.00.00.00.01.01.01.00.3-0.7Subtotal - General Fund
41.338.939.335.034.436.836.739.542.642.539.941.342.436.0-6.4
Other Funds:Street2.44.93.31.72.12.91.91.92.52.52.32.52.52.0-0.5Fire/EMS11.010.04.23.83.85.04.23.80.00.00.00.00.00.00.0EMS8.88.28.210.58.87.70.00.00.00.00.00.00.0Parks Maintenance3.53.72.02.53.34.03.33.33.33.35.36.36.84.5-2.3Recreation *2.52.42.63.10.00.00.00.00.00.00.00.00.00.00.0Pool4.56.23.73.74.54.14.54.94.14.54.76.27.24.8-2.3City Facilities0.00.00.00.00.00.00.00.00.00.00.00.00.02.62.6Public Works Administration5.04.13.12.12.02.02.02.02.02.02.02.02.01.7-0.3Public Works Engineering7.56.05.04.56.55.38.37.37.88.510.510.08.36.3-2.0Library7.68.57.38.38.39.710.410.19.69.810.911.711.810.9-0.9Capital Improvement0.40.40.40.00.00.00.00.00.00.00.0City of Port Townsend
Final Budget 2012
125
City Staffing
Authorization in FTE's
Authorization in FTE (full-time equivalents)Department/Division19992000200120022003200420052006200720082009201020112012ChangeWater/Sewer: Utility Billing5.55.55.55.54.64.63.73.75.14.15.00.9 Water Distribution5.77.54.06.06.15.85.85.85.65.65.65.65.65.0-0.6 Water Quality4.34.00.81.01.01.01.01.01.01.01.01.00.80.5-0.3 Wastewater Collection2.31.51.71.72.53.32.53.23.23.23.23.23.22.4-0.8 Wastewater Treatment3.53.53.33.33.64.63.33.33.33.33.33.33.33.20.0 Biosolids2.52.52.32.32.32.32.32.32.32.32.32.32.32.20.0 Facilities Locates1.50.50.00.00.00.00.00.00.00.00.00.00.0 Water Resources0.91.01.01.01.01.01.01.01.01.01.01.50.5Stormwater2.31.51.73.33.84.53.42.82.83.83.83.83.83.3-0.5Equipment Rental2.32.02.01.81.51.51.52.52.52.52.52.52.33.61.3Totals
108.2107.197.299.0100.5110.0106.7106.797.999.3101.7107.5107.095.2-11.8*This includes an average of seasonal employeesCity of Port Townsend
Final Budget 2012
126
Ordinance30692012Budget
Page1of2
ORDINANCENO3069
ANORDINANCEADOPTINGTHEBUDGETFORTHECITYOFPORTTOWNSEND
WASHINGTONFORTHEFISCALYEARENDING
DECEMBER312012
WHEREAStheCityManageroftheCityofPortTownsendWashingtoncompleted
andplacedonfilewiththeCityClerkaproposedbudgetandestimateoftheamountofmonies
requiredtomeetthepublicexpensesbondretirementandinterestreservefundsandexpensesof
governmentoftheCityforthefiscalyearendingDecember312012the2012Preliminary
Budget
andanoticewaspublishedthattheCityCouncilwouldmeetonthe21stofNovember
2011atthehourof630pmatCityHallforthepurposeofmakingandadoptingabudgetfor
thefiscalyear2012andgivingtaxpayerswithinthecitylimitsoftheCityanopportunitytobe
heardaboutthePreliminaryBudgetand
WHEREAStheCityCouncildidmeetinCityCouncilChamberson
November212011andDecember52011andconsiderthematterofthe2012Preliminary
Budgetand
WHEREASthe2012PreliminaryBudgetdoesnotexceedthelawfullimitoftaxation
allowedbylawtobeleviedonthepropertywithintheCityofPortTownsendforthepurposes
setforthinthe2012PreliminaryBudgetandtheestimatedexpendituresineachfundsetforthin
the2012PreliminaryBudgetareallnecessarytocarryonthegovernmentoftheCityforfiscal
year2012andareallnecessarytomeetthevariousneedsoftheCityduringtheperiod
NOWTHEREFORETHECITYCOUNCILOFTHECITYOFPORT
TOWNSENDWASHINGTONDOESORDAINASFOLLOWS
Section1
ThebudgetfortheCityofPortTownsendWashingtonforthefiscalyear
2012isherebyadoptedatfundlevelassetforthinthedocumententitledCityofPort
TownsendFinalBudget2012threecopiesofwhichareonfilewiththeCityClerk
Section2
Estimatedresourcesincludingfundbalancesforworkingcapitalforeach
separatefundoftheCityofPortTownsendandaggregatetotalsforallsuchfundscombinedfor
theyear2012aresetforthinsummaryformbelowandareherebyappropriatedforexpenditure
atthefundlevelduringtheyear2012
OPERATINGFUNDS APPROPRIATION
General6529493
PublicWorksAdminEngineering 869867
Library 994284
Community Services 1517146
FireEMSServices 2203319
LocalImprovementDistrict1
LocalImprovementDistrict2
City of Port TownsendFinal Budget 2012127
Ordinance30692012Budget
Page2of2
DrugEnforcementandEducation
OPERATINGFUNDS APPROPRIATION
Contingency
Street 659198
Lodging Tax 317571
Community Development BlockGrant132000
WaterSewerUtility 4886754
Stormwater Utility 774873
EquipmentRental 772223
Firemen sPension 64902
Operating FundSubtotals19721631
CAPITALDEBTANDTRUSTFUNDS APPROPRIATION
CapitalImprovement 4376028
SystemDevelopmentCharges677000
TransmissionLineReplacement 969500
GODebtService 1166028
1978WaterSewerRevenueBond Fund21500
19921998WaterSewerRevenueBondReserveFund72220
Utility ConstructionFund1930000
GolfCourse 18700
Memorial 0
CapitalDebtTrust FundSubtotals9230975
GRANDTOTAL 281952606
Section3TheCityClerkisdirectedtotransmitacertifiedcopyoftheCityofPort
TownsendFinalBudget2012totheOfficeofStateAuditorandtotheAssociationof
WashingtonCities
Section4Thisordinanceshalltakeeffectuponitspassageapprovalandpublicationin
theformandmannerprovidedbylaw
ADOPTEDbytheCityCounciloftheCityofPortTownsendWashingtonataregular
meetingthereofheldthis12thdayofDecember2011
MichelleSandovalMayor
Attest Approvedastoform
Pa ela
Kolacy MMC
p
JohnWatts
City Clerk
CityAttorney
City of Port TownsendFinal Budget 2012128
Ordinance3067
PropertyTaxLevyLift
Pagelof2
ORDINANCENO3067
ANORDINANCEOFTHECITYOFPORTTOWNSENDFIXINGANDADOPTING
2012PROPERTYTAXLEVIESFORTHEGENERALLEVYWITHANINCREASEOF
ONEPERCENT100 IFTHECITYSFIREANDEMERGENCYLEVYLIDLIFT
DOESNOTPASSANDTWENTYTWOANDNINETYNINEHUNDREDTHS
PERCENT2299IFTHECITYSFIREANDEMERGENCYLEVYLIDLIFT
PASSESANDFORTHEEMERGENCYMEDICALSERVICESLEVYANINCREASE
OFONEPERCENT100
WHEREASasprovidedbyandpursuanttoRCW8455120andotherapplicable
statutestheCityofPortTownsendhasproperlygivennoticeofthepublichearingheldon
November142011toconsidertheCityofPortTownsendsGeneralFundContingencyFund
LibraryFundFireandEmergencyMedicalServicesFundCommunityServicesFundDebt
ServiceFundandFiremenPensionFundbudgetforthe2012calendaryearpursuanttoRCW
8455120and
WHEREASanelectionwasheldNovember82011onaballotmeasuretoauthorizea
maximurn
levy ratefor collectionin2012 of2 4868 per1000assessedvaluewhichisan
increase of
0431000This amounttogether withthe1
increaseauthorizedbylawtotals
366500000 asageneraltax
levy whichis apercentageincrease of2299resultinginan
increaseof68504755fromthepreviousyearTheamountscollectedfromthelevyincreaseof
043
1000arededicatedtobeusedsolelyforfireprotectionpreventionandemergency
servicepurposesatalltimes andautomatically terminate sunset
iftheCityannexestothe
FireDistrictEast JeffersonFireRescueAsofthedatethisOrdinancewasadoptedthe
measureispassingbuttheauditorisnotscheduledtocertifyelectionresultsuntilNovember29
2011 Thereafterstatelawallowsforarecountandlegalcontestand
WHEREASRCW8452070requirestheCitytocertifytotheCountytheamountof
taxestobelevieduponthepropertywithintheCitybyNovember30ofeachyear
WHEREAStheCityCouncildeclaresitsintentasfollows
1
IftheNovember82011levylidliftpassestheCityCouncilherebydeclaresitsintentto
levythemaximumamountthattheCitycouldlevygiventhepassageofthelevylidlift
2
IftheNovember82011levylidliftdoesnotpasstheCityCouncilherebydeclaresits
intenttolevythemaximumamountthattheCitycouldlevygiventhefailureofthelevy
lidlifttopass
3
InadditiontheCityCouncilintendstolevythemaximumamountthattheCitycould
levyforanemergencymedicalservicespropertytaxlevy
4
Thereisnointenttolevyanyamountoverthemaximumamountallowedbylaw
WHEREAStheCityofPortTownsendafterhearingandafterdulyconsideringall
relevantevidenceand
testimony presented hasdetermined thatthe
City ofPortTownsend
City of Port TownsendFinal Budget 2012129
Ordinance3067
PropertyTaxLevyLift
Page2of2
requiresanincreaseinrealpropertytaxrevenuefromthepreviousyearinadditiontothe
increaseinthevalueofstateassessedpropertyinordertodischargetheexpectedexpensesand
obligationsoftheCityofPortTownsendandinitsbestinterest
NOWTHEREFOREtheCityCounciloftheCityofPortTownsenddoesordainthatan
increaseintheregularpropertytaxlevyinadditiontoanyamountresultingfromtheadditionof
newconstructionandimprovementstopropertyandanyincreaseinthevalueofstateassessed
propertyandanyincreaseduetorelevyingforanyrefundsmadeinthepreviousyearishereby
authorizedforthe2012levyinamountsasfollows
Section1ThereisherebylevieduponalltaxablepropertyintheCityofPortTownsend
for the yearof2012the sumof
300975197asageneraltaxlevywhichisapercentage
increase of100
resultinginanincreaseof2979952fromthepreviousyear
Section2InadditiontothelevyinSection1iftheNovember82011levylidliftfor
fireprotectionpreventionandemergencyservicepurposespassesthereisherebyleviedupon
alltaxablepropertyintheCityofPortTownsendfortheyearof2012theadditionalsumof
65524803asageneraltaxlevyThisamounttogetherwiththeamountinSection1totals
366500000 asa generaltax
levy whichis apercentage increase of2299resultinginan
increaseof68504755fromthepreviousyear
Section3Inadditiontotheabovethereisherebylevieduponalltaxablepropertyinthe
CityofPortTownsendfortheyearof2012thesumof73898842asanemergencymedical
servicesproperty tax
levy whichis apercentage increase of100 resultinginanincreaseof
731672fromthepreviousyear
Section4Ifanyprovisionofthisordinanceoritsapplicationtoanypersonor
circumstanceisheldinvalidtheremainderoftheordinanceortheapplicationoftheprovision
tootherpersonsorcircumstancesisnotaffected
Section5Thisordinanceshalltakeeffectuponitspassageapprovalandpublicationin
theformandmannerprovidedbylaw
AdoptedbytheCityCounciloftheCityofPortTownsendWashingtonataregular
meetingthereofheldthis21stdayofNovember2011
MichelleSandovalMayor
At Approvedastoform
Pamela Kolacy MMC JohnWatts
City Clerk
CityAttorney
City of Port TownsendFinal Budget 2012130
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 2012131
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 2012132
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 2012133
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 2012134
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 2012135
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 2012136
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 2012137
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 2012138
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 2012139
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
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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.
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Glossary
TRANSPORTATION
IMPROVEMENT ACCOUNT (TIA):
Provides funding for transportation
projects through two urban programs.
Urban projects must be attributable to
congestion caused by economic growth.
They must be consistent with state,
regional and local selection processes.
The TIB requires multi-agency planning
and coordination and public/private
cooperation to further the goal of
achieving a balanced transportation
system in Washington State.
TRANSPORTATION
IMPROVEMENT BOARD (TIB): The
purpose of the TIB is to administer
funding for local governments for
transportation projects. This is
accomplished through the Transportation
Improvement Account Program and the
Urban Arterial Trust Account Program.
Revenues are from the state fuel tax,
local matching funds, and private sector
contributions.
TRUST FUND: Funds used to account
for assets held by a government in a
trustee capacity for individuals, private
organizations, and/or other funds.
UATA: Urban Arterial Trust Account.
UTILITY LOCAL IMPROVEMENT
DISTRICTS: (ULID) Created only for
improvement to sewer, water, and other
utilities and differs from a LID in that all
assessment revenues must be pledged for
payment of debt service of bonds issued
to finance the improvements.
WAC: Washington Administrative
Code.
WARRANT: An order drawn by a
municipal officer(s) directing the
treasurer of the municipality to pay a
specified amount to the bearer, either
after the current or some future date.
WCIA: Washington Cities Insurance
Authority is a group of cities across the
state that provides pooled and self-
insurance services for liability, auto,
property, and all other insurance
coverage.
YIELD: The rate earned on an
investment based on the price paid for
the investment, the interest earned
during the period held, and the selling
price or redemption value of the
investment.
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