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Home My WebLink About2010 Budget ùÓÈÃÍÖúÊ×Ï×ÊÈÍÎ åÛÉÔÓÎÕÈÍÎ ûÎÎÇÛÐúÇØÕ×È öÍÊÈÔ×Ì×ÊÓÍØòÛÎÇÛÊÃ ÈÔÊÇø×Ù×ÏÚ×Ê îðïð ß¼±°¬»¼Þ«¼¹»¬ Ý·¬§ ±º Þ®»³»®¬±²ô É¿¸·²¹¬±² 2010 Budget For the year beginning January 1, 2010 and ending December 31, 2010 Mayor Patty Lent Council Members Brad Gehring .. District 1 Cecil McConnell—Council President .. District 2 Adam Brockus .. District 3 Roy Runyon .. District 4 Mike Shepherd .. District 5 Dianne Robinson .. District 6 Carol Arends .. District 7 Will Maupin .. District 8 Nick Wofford .. District 9 Executive Leadership Roger Lubovich .. City Attorney Phil Williams .. Public Works & Utilities Director Craig Rogers .. Police Chief Al Duke .. Fire Chief Andrea Spencer .. Director of Community Development Wyn Birkenthal .. Director of Parks and Recreation Andy Parks .. Director of Financial Services Cover Photo by Kelsie Donleycott Ì¿¾´» ±º Ý±²¬»²¬ Budget Message....................................................................................1 City Overview and Budget Process....................................................27 Strategic Priorities and Initiatives.......................................................35 Personnel.............................................................................................37 Budget Detail......................................................................................45 General Fund......................................................................................47 Special Revenue Funds.......................................................................89 Debt Service Funds............................................................................115 Capital Improvement Funds.............................................................121 Enterprise Funds...............................................................................131 Internal Service Funds......................................................................143 Appendix A—Financial Goals & Policies........................................151 Appendix B—All Funds Revenue & Expenditure Summary..........157 Appendix C—Capital Improvement Program..................................163 Appendix D—Ordinances................................................................167 Appendix E—Miscellaneous Statistics............................................195 Appendix F—Glossary of Terms......................................................217 Þ«¼¹»¬ Ó»¿¹» December 2, 2009 economic activity and revenue that has contin- ued through 2009. Adding to the challenges of Citizens of the City of Bremerton addressing revenue shortfalls resulting from re- Honorable Bremerton City Council duced economic activity, Puget Sound Naval Shipyard (PSNS) entered into an agreement with a Natural Gas Broker resulting in projected lost During the past few years, which many econo-revenue to the City on an annual basis of ap- mists are referring to as the worst recession proximately $700,000 (nearly 2% of the General since the Great Depression, the City of Bremer-Fund budget). ton has responded to the challenges by securing outside funding to allow it to gradually reduce The total projected tax revenue (property taxes, its workforce, minimize service level reductions, sales taxes, business and occupancy taxes and continue to invest in new and replacement infra-private utility taxes) for 2009 of $22.2 million is structure, and maintain an organizational and approximately $1.5 million less than 2007 (- financial foundation capable of responding to 6.3%), and $3.1 million less than originally the economic recovery that will come. budgeted in 2009 (-12.2%). Before addressing the 2010 budget it is impor-The total projected revenue for the General Fund tant to briefly cover where we have been. Dur-in 2009, which was budgeted relatively flat com- ing the 2003-2007 period, the City experienced pared to 2007 actual revenue and 2008 budgeted significant increases in economic activity and amounts, are projected to be approximately $4.9 property valuation yet did not see its population million less than originally budgeted (13%), ex- change. As additional revenue was realized the cluding one-time tax audit recoveries, transfers City added a limited number of public safety from reserves and other funds, and additional staff, invested in infrastructure, made matching PILOT. commitments to secure outside funding, and added to its reserves. In fact, the City currently The City also anticipates in 2009 to realize sig- has over $50 million of outside funding for City nificant reductions in real estate excise taxes projects and staffing (nearly $1,400 per each ($550,000 compared to $1 million budgeted), City resident).outside services for street crews, gas taxes, park- ing revenue, and water revenue. The impacts Last year at this time, the City was experiencing vary, but the lost revenue is most significant to a “leveling off” of rapid economic growth and funding maintenance of the City’s street system resources that had occurred during 2003 through and providing matching funds for secured grants 2007. In early 2009, the City learned that in late for various capital projects. 2008, it had realized a significant downtown in Þ«¼¹»¬ Ó»¿¹» ï In response to the rapidly deteriorated economic Increase Basic Services Funding for street conditions as noted above, in late 2008, the City paving, public safety and parks maintenance budgeted spending reductions, deferred equip- Secured over $300,000 annually to ment reserve payments, reduced and deferred Fire fund four police officers for three staffing additions. In early 2009, as conditions years. worsened, the City implemented, with City em-Council approved $550,000 in addi- ployee support, unpaid furlough days, early sepa-tional PILOT from the City’s utilities. rations of employment, then agreed to labor con-Secured $3 million in funding to make cessions, a limited number of layoffs, additional improvements to a portion of Pacific reduced operational spending, utilization of re- Avenue, including paving serves, and additional payment in lieu of taxes on Formed a special taxing district to City utilities (PILOT). These actions are projected generate funding for street mainte- to provide an increase in the General Fund 2009 nance. year-end ending fund balance of $1.04 million Build Trust and Support of Voters (78%) over its 2008 year-end balance of $1.33 The Council supported the Mayor’s million. plan to reduce expenditures and raise resources without seeking additional Similar to the General Fund, street funds rely on taxes or fees to balance the 2009 revenue that is generated by economic activity. budget. As a result, the weak economy has negatively im-The Council, acting as the Transporta- pacted revenue that is directly received by the tion Service District board, referred a Street Fund, and revenue sources that are used to car tab increase to voters in November transfer funds to the street and other funds. Rec- 2009. ognizing the need for increased and sustainable Increase Economic Development Efforts funding for street maintenance the City Council, The City successfully annexed the in its capacity as board members of the Transpor- South Kitsap Industrial Area (SKIA) tation Benefit District, referred a $30 car tab to including approximately 3,400 acres voters in November 2009. Although the measure effective April 1, 2009. was defeated the funding challenge to maintain The City received federal stimulus our street and sidewalk infrastructure remains. grants (forgivable loans) of $6 million for the Ultra Violet Water Treatment Given the challenges the City faced in 2009 much System and $4.9 million for the Gorst was accomplished. Highlights of those accom-Sewer Extension. plishments related to City Council goals for 2009 The City was awarded $330,000 per are as follows: year for the next twenty-five years for improvements in downtown. Council Goals Continue Annexation & Growth Management The Council goals and accomplishments for 2009 Implementation are below: SKIA Annexation Budget Message î Annexed several smaller parcels at ues to be a significant concern with the national petitioners’ request. rate trending up and currently at 10.2%. Fortu- nately, the local unemployment rate is less, but Increase Affordable Housing/Home Owner-this does not diminish our concern and empathy shipfor those that are unemployed. The City received a Community Devel- Given the severity of the recession several leading opment Block Grant (CDBG) award to fund a home ownership program.economists are forecasting unemployment to lag the first signs of recovery by eighteen months or The Bremerton Housing Authority (BHA) initiated the Bay Vista project more. If these economists’ projections prove accu- that will demolish 631 unfit homes and rate, it will be the end of 2010 or beyond before provide a new urban neighborhood the jobs situation begins to improve. Until job with 649 new single family residential growth occurs we expect the recovery to be at the units and 358 multi-family residential low to mid point of forecasts. Currently our up- units.dated forecasts reflect 1% to 3.7% annual in- Develop a City Energy Policy creases in the various revenue categories for the Staff continues work on this project. 2010-2012 period. Support the City’s Legislative Agenda Secured funding for the current level It is with these economic realities and forecasts of ferry service. that management discussed the framework for the Funding provided for downtown im-preparation of the 2010 budget with the City provements through the State legisla-Council. During summer 2009 management and ture.Council collaborated on the City’s financial and Improve Facilities/Property Management operational challenges and issues, Council’s pri- Management has initiated a discussion orities, and various alternatives to address these on alternatives. issues. From these discussions the following guid- Secure Funding for the Boardwalk ing principles were utilized to prepare the 2010 The City received a HUD grant of budget: $1.75 million and a $2.8 million loan Budget tied to priorities and one that supports was applied for. (The project lacks re-eventual recovery quired permitting and will require se-Longer three years plus view curing additional resources to com-Clear direction on how aggressive to be on plete) efficiencies Collaborative platform for new mayor, staff As we look forward to 2010, there is a glimmer of and council to work together encouraging news; in the third quarter of 2009, Transparency to community local activity shows signs of stabilization and pos-Process – open issues sible recovery with limited economic growth. Our Public input/engagement on priorities local economic activity is similar to regional and Communication strategy national reports. However, unemployment contin-Clarify financial policies and make sure they Budget Message í are consistent with what we are doing now Evaluate and mitigate impacts of the down- Policy coherence with legislation turn on outside resources/services we rely Minimize impacts (layoffs, levels of service, on to help improve quality of life for at-risk asset health, reserves) populations in our city Be prepared for the worst Outreach to the state on city funding issues Long-term operation and maintenance through AWC and direct efforts analysis on every capital project Economic Vitality Understand the demographics and level of receptivityDevelop overall plan to guide actions Develop SKIA sub-area plan During our meetings we identified the “big” fac-Leverage previous investment in downtown tors influencing priorities and budget decisions. Evaluate potential Gorst annexation These factors and opportunities include but are Proactively help existing projects in early not limited to: the pace of economic recovery, stages of development constraints of City funding, rising personnel Explore community empowerment and ways costs and public trust issues, PSNS stability, the city can support existing economic devel- SKIA, changing demographics of community, opment efforts and the County’s cooperation with annexation Establish a cross-department “commando efforts. team” to support a more proactive response to economic development opportunities and Discussion about priorities were centered in issues four main areas: Stable Infrastructure Quality of Life in Bremerton Bremerton’s Economic Vitality Further strengthening connection between Stable Infrastructure in Bremerton comprehensive plans, master plans and Overall Return on Government capital planning Educate the population about the value of Specific initiatives identified for each discussion infrastructure and challenges to funding area for 2010 are as follows: Explore energy saving across infrastructure Tie Gorst investment in infrastructure to an- Quality of Life nexation Implement the medics promised in the levy Evaluate current budget crisis mid-term Perform comprehensive evaluation of park-capitalization of key assets ing program Identify city resources to fund match re- Begin exploring plan on neighborhood quirements of secured outside funding beautification Overall Return on Government Conduct a deeper analysis of the overall sys- tem of prevention, intervention, and enforce-Move more aggressively on regional fire au- ment to increase equity and reduce costs thority Budget Message ì Build out a strategy for a parks district and passes a resolution. Explore other streamlining, consolidation opportunities for functions We believe such a hardship exists and have in- Implement a webpage to communicate with cluded a one percent increase in the general op- erating levy and EMS levy authority for 2010. the community about current and ongoing budget issues The financial impact on an ongoing basis, i.e., a permanent loss of levy authority, to the City is Evaluate organizational efficiencies, reor- ganization opportunities, insource/outsource approximately $76,000 per year (approximately options$61,000 general levy and $15,000 EMS levy). Succession planning In the current year the projected loss, if a hard- ship is not declared, is limited to the general op- We have made a concerted effort to accomplish erating levy in the amount of approximately or initiate action on the initiatives noted above. $111,000 (impact of deflation to the current Later in this message and elsewhere in the maximum authority). Due to reduced property budget document there is more discussion about values the City’s EMS levy is expected to gener- our efforts to address these initiatives. ate approximately $135,000 less than the levy authority (rate limited). There are several key legislative policy initia- tives that are included in this budget and require Given the reduced General Fund revenues noted Council action: above that exceed $1 million, and the permanent Property taxes are increased one percent loss of property tax revenue in future years to (special action is required due to slight de- pay for necessary services, the hardship excep- flation that occurred) tion is a prudent action that helps pay for ser- Additional PILOT to the General Fund vices that address Council priorities. Utility rate increase and expansion of low income assistance Additional PILOT Debt issue to fund grant commitments The budget includes approximately $1.5 million EMS staffing in additional PILOT to the general fund from the Elimination of the Economic Development City’s utilities. This results from a proposed six Department percent (6%) additional fee to the utilities. This is a bridge funding alternative to provide ade- Property taxes increase quate funding to minimize reductions to service Generally, general and EMS property tax levy levels, layoffs, and allow the Council, Mayor, authority is limited to a one percent increase an- and staff to appropriately address public service nually. However, in years with deflation (as is levels and funding. the case this year for the first time since the pas- sage of the property tax limitation measure) the As discussed with the Council, without this level levy authority may not be increased by up to one of assistance the City would be faced with very percent unless the Council declares a hardship Budget Message ë difficult decisions that would have significant ments. impacts to service levels; specifically, police There is consensus among Council and staff that staffing is at its minimum level consistent with utility rates should be adequate to provide for grant commitments; fire staffing, although pro-the full cost of its operations. This is per col- gress is being made, is slightly less than com-laborative discussions with Council and staff, mitted with the EMS levy; court staffing was and existing City financial policy. The addi- recently supplemented to meet demonstrated tional PILOT noted above is an additional cost need, community development staff has been to the utilities, if not recovered, either through reduced by thirty percent since 2007; parks staff increased rates, or reduced costs, or both, will reduced by more than ten percent and given sig-result in the loss of resources for the utilities to nificant additional maintenance responsibilities; meet their requirements. and administrative staff has been reduced by more than twenty percent.The adopted budget also includes expansion of the current senior and disabled low-income as- Reducing police officer staffing will likely result sistance program to all qualifying low-income in the loss of outside funding of approximately citizens. $300,000 per year for the next three years and reductions to fire staffing may result in loss of Debt issue to fund grant improvements confidence with voters as well as possibly re-There is a comprehensive discussion of this is- ducing the amount of the EMS levy, further re-sue later in the message. Suffice it to say, the ducing funding. A reduction in parks staffing City has been extremely successful securing out- could lead to reduced funding for park construc-side funding and there are time constraints on tion resulting from the use of park staff during these resources that require City action. the winter for this work, or loss of program revenue if recreation programs are reduced, or EMS staffing both. Further cuts in administration will benefit The adopted budget fulfills the addition of two the General Fund approximately fifty percent of of the five positions authorized in 2009 after ap- savings as other funds contribute for services proval of the EMS levy in 2008. The reduced provided.EMS property tax levy projected in 2010 of ap- proximately $135,000 is nearly the funding for Utility rate increase and low-income assistance two other positions deferred until that funding The City utilized an additional PILOT of materializes. Adding additional staffing to meet $550,000 in 2009 approved a six percent (6%) commitments made is being evaluated with additional PILOT in 2010 to help provide fund-early separations and reorganization and pursuit ing relief due to significantly declining revenues of outside funding. in the General Fund. The increased PILOT is Elimination of Economic Development Depart- not intended to be permanent, however, the im- pact to the utilities is reduced funding for its op-ment eration, maintenance, capital and debt require-The adopted budget includes the elimination of Budget Message ê this department. Funding for strategy develop-jected to result in subsequent years from this ment, lobbying efforts and outsourced recruiting program. The Budget reflects the full cost of efforts are included in the budget within the Ex-staffing including voluntary work week reduc- ecutive department. tions and the elimination of negotiated conces- sions. Additionally, vehicle and equipment re- Overall the adopted budget for 2010 is placement transfers are restored, with the excep- $144,424,284. It includes $37.4 million for per-tion of the Fire Department as explained later in sonnel costs (26%), $27.6 million for supplies this message. (19%), $6.4 million for debt service (4%), $38.3 million for capital outlay (26%), $8.6 million in The resources to fund the budget include; $25.2 transfers amongst funds (6%), and $26.2 million million in taxes (property, sales, business and in ending fund balances (18%). occupancy, and franchise taxes) (17.4%), $1.2 million in licenses & permits (.8%), $11.2 inter- A significant portion (more than fifty percent) of governmental (7.8%), $36.9 million in charges the capital outlay in this budget is funded by for services (25.6%), $1.7 million in fines and outside funding sources. The ending fund bal-forfeits (1.2%), $37.7 million in other (26.1%) ances are reduced by approximately $3.4 million (includes grant funding or debt funded with primarily due to investment in capital projects. grant funds of more than $20 million). Staffing is reduced by sixteen positions from The adopted budget includes an increase in the 2008, fourteen positions from 2009, to 356 full property tax levies for general purposes of one time equivalent positions (4.3%). Additionally, percent (1%), a six percent (6%) additional PI- an early separation program offered in Septem-LOT and limited increases in fees for ambulance ber resulted in nineteen staff requesting to par-and various parks programs. ticipate in the program. Staff are evaluating the requests and although savings are not antici-A more detailed explanation of various budget pated in 2010, personnel cost savings are pro-initiatives by fund and department follows: §x ¬x x ¦x ¬¨x ¬¨x x t ë Budget Message é City Council through internal reimbursement transfers with The Council budget includes funding for two interest earnings in all funds increased propor- support staff and nine councilors. The total tionately. Staffing levels are consistent with cur- budget is increased by $7k over the 2009 ap-rent levels, although we have adjusted the ac- proved budget, 1.9%. Supplies and services counting to allocate personnel costs to financial have been reduced to $19,000, including $5,000 services rather than City Clerk consistent with that is available for training, travel and miscella-the duties performed. Also, during 2009 the de- neous expenditures.partment replaced a management/non- represented position with a less costly technical Executiveposition. Net of the items noted above, the The Mayor’s budget includes funding for the budget for Financial Services and City Clerk is Mayor and a support staff. Additionally, the the same as approved in 2009. budget is increased to consolidate economic de- velopment requirements. Supplies and services Legal Services include an increase of $105k for professional The Legal Department budget includes the addi- services, including an estimated $20k for Kitsap tion of in-house prosecution, personnel related Economic Development Alliance (KEDA), $30k costs for risk management previously accounted for lobbying services, and $55k for economic for in the Risk Management Fund, and the same development consulting services. The Mayor’s legal staffing as in 2009. As a result the total overall budget is increased by $117k, $15k net adopted Legal Department budget is increased of economic development activity, or 4.6 per-from $755k to $1.005 million, ($250k), $122k cent. The net increase of $15k is directly attrib-related to increased prosecution costs, and ap- utable to personnel related cost increases.proximately $125k from Risk Management per- sonnel costs. The net increase over the 2009 ap- proved budget, excluding Risk Management, Financial Services and City Clerk The Financial Services, including City Clerk, and the adjustment in 2009 to the in-house budget reflects an overall increase of approxi-prosecution (approximately $100k) is approxi- mately $100k over the 2009 budget ($1.422 mil-mately $25k, or 3.3% ($1.005 million less lion from $1.323 million). The increase results $755k less $125k less $100k divided by $755k). from a change in the accounting methodology for banking fees ($55k) and additional profes-As presented to the Council when deciding sional services for parking administration whether to bring prosecution in-house, the in- ($40k). Banking fees were previously netted crease in prosecution costs whether the services against interest earnings, however, the amount were performed in-house or continued on con- of the fees have increased so that recognition as tract were going to be approximately the same, an expense is the more appropriate method. The i.e., $100k. The benefits, including but not lim- parking administration costs are recovered ited to, of improved scheduling coordination through a reimbursement transfer from the Park-with police and municipal court and improved ing Fund and banking fees are recovered oversight and collaboration with others related Budget Message è to the outcomes of the criminal enforcement Community Development process resulting from having the service in-Community Development has realized the most house were determined to be worth the addi-significant staff reductions in the organization tional cost when making the decision to bring since 2007, as building and development activity the service in-house. The change in accounting has declined. The 2010 budget of $1.3 million methodology for risk management personnel represents an increase to the 2009 budget of ap- related costs, with a reimbursement from the proximately $136k. The budget includes the ad- Risk Management Fund, is consistent with man-dition of an $80k grant to fund an update of the agement’s objective to enhance management Shoreline Masterplan utilizing professional ser- accountability.vices, and a project assistant position previously budgeted and accounted for in Economic Devel- Human Resources opment. The position is funded with $36k in The adopted 2010 budget for the Human Re-transfers from the Park Plaza Construction and sources Department is reduced approximately Harborside Project funds. Net of the grant and $115k, or -24%. Staffing for the department has capital project fund transfers the Community remained at two full time equivalent positions. A Development budget is increased $20k, or 1.7%. position that was budgeted and accounted for in Human Resources in 2009 has been adjusted to The department has one hundred percent (100%) the Financial Services Department (no increase participation in the City’s voluntary workweek in staffing), results in a net reduction of approxi-reduction program to help keep their personnel mately $50k to the Human Resources budget. expenditures at the level budgeted. Among the key initiatives in 2010 are the preparation of the Additionally, professional services are reduced sub-area plan for South Kitsap Industrial Area approximately $85k due to labor agreements be-(SKIA), updating the Shoreline Masterplan and ing completed with all three bargaining units in adopting the 2009 International Building Codes. 2009. All agreements expire at the end of 2011. Municipal Court The budget includes $26k in funding for an in-Municipal Court’s 2010 budget is $1.412 mil- tern program to provide clerical assistance to the lion. Funding is provided for the same staffing human resources staff as they address City-wide as 2009, eleven positions. Additionally, public training issues, policy review and update, ex-defense services are funded at $197k, an in- panded Wellness program, automation of vari-crease compared to 2009 of $32k. Building rent ous processes and procedures, and anticipated and parking for the current leased space is ac- hiring of new employees. The department was counted for in the Public Safety Bond Fund in able, in part, to operate effectively and effi-2010 for six months. The department budget in- ciently in 2009 with the reduced staffing levels cludes $40k for debt service that is anticipated to due to reduced hiring demands. Given the num-provide the balance of funding to complete the ber of requested early separations from employ-acquisition and remodel of a building to house ment in 2010 the department is anticipating an the court operation by July 2010. Other occu- increased recruiting effort. pancy costs for the Municipal Court continue to be accounted for in the Court budget. In 2011 Budget Message ç personnel cost savings are anticipated as a posi-Justice (DOJ) grants, providing over $1 million, tion that is taking early separation will not be approximately $375k in 2010, to provide fund- fully replaced. This will provide budget capacity ing for four positions. The federal stimulus grant for the department to pay the full year antici-received and accepted, totaling $831k over three pated debt service of approximately $90k. years, was highly competitive and Bremerton was able to secure over 92% of its funding re- City Auditor quest. The DOJ recently agreed to a modifica- The City Auditor’s budget is reduced $4k, -tion to the grant to allow the City to not hire any 2.5% from $162k to $158k. Staffing is provided new employees but to use the funds to retain the at the same level as last year, 1.2 positions ex-existing officers. The grant will require approxi- cluding the time reduction from a voluntary re-mately $277k in City matching funds for the duced workweek. The Auditor’s supplies and officers in 2013. Budget assumptions for 2011 services are reduced $5k from 2009. through 2013 will include a set aside of $100k per year to fund the match. Law Enforcement The Police Department’s budget, excluding the Consideration has been given to the impacts to impacts of a $2.74 million federal grant for the department and the City if police officer equipment originally budgeted in 2009, is in-staffing was reduced below sixty-three. The an- creased $689k from 2009. The $10.672 million ticipated financial impacts include but are not budget includes $500k as the estimated remain-limited to: 1) Loss of the recently awarded grant ing amount of grant eligible equipment expendi-of $831k, 2) Loss of a second grant awarded in tures and $110k related to personnel costs previ-2009 of $246k, and 3) Potential repayment of ously accounted for in the Police Special Pro-grant funds previously utilized by the City that jects Fund. The grant expenditures are offset require police officer staffing through December with an equal amount of grant revenue and an 2010, of up to approximately $300k. Therefore, increased amount of special operations person-the financial consequence of reducing police nel costs are recovered through a transfer from officer staffing below sixty-three officers is in the Police Special Projects Fund to the General excess of $1 million, approximately $350k in Fund ($345k). Net of an adjustment for the the current year from newly awarded funding, equipment grant ($500k) and the transfer from and as much as $300k from prior funding, for a the Police Special Projects Fund, the depart-total of $650k. The revenue loss would therefore ment’s budget impact to the General Fund is result in approximately eight positions in the reduced from 2009 by $26k, -0.3% ($9.853 mil-police department or the loss of ten to fifteen lion to $9.827 million). positions elsewhere in the General Fund. Staff believes the consequence of not fulfilling the The budget includes sixty-three patrol officers, modified grant requirement of sixty-three patrol the minimum number of officers the City must officer positions would have significant negative have through 2013 to meet federal grant require-consequences to the department and organiza- ments. During 2009 the department was suc-tion as a whole and have therefore budgeted the cessful securing three federal Department of sixty-three positions. Budget Message ïð port is critical to the City. The department continues to seek grant and other funding opportunities to help provide As noted above, although the revenue outlook is funding for its operations and reduce the reli-indicating slight improvement, estimated reve- ance on other General Fund resources. Addition-nue in 2010 is not sufficient to provide the nec- ally, as new grants are considered and pursued essary resources to fully meet the staffing com- the match requirements are being carefully scru-mitment, short of making significant reductions tinized and commitments the City is willing to elsewhere in the General Fund. However, the make are being scaled back to maintaining exist-adopted budget does include funding for two of ing staffing. the five positions beginning February 1, 2010. This is in part possible by making what appears Fire/Emergency Medical Services to be a short-term trade-off to fund the two posi- One of the most challenging aspects of prepar-tions; i.e., to not fund approximately $112k of ing this budget has been identifying a way to equipment and vehicle replacement costs. To make progress on the organization’s commit-fully fund ERR costs and the staffing commit- ment to hire additional staffing with the passage ment the fire budget requires a minimum of an of the increased EMS property tax levy in 2008. additional $364k, or 4.5% of the adopted Fire As we have discussed since early 2009, General Department budget. Staff have considered the Fund revenues are down more than $3 million in implications of not making the ERR transfer for 2009, and limited growth in revenue is expected a second consecutive year and believe that fu- in 2010, including less revenue from the ap-ture maintenance costs will be less and vehicle proved property tax levy than originally ap-lives longer providing an opportunity to have proved. After listening to meetings where the ERR costs restored in the next year or two as- issue of staffing was discussed, it does not ap-suming economic conditions continue to im- pear any caveats or inquiry were made into the prove. “what if” scenario if existing funding from other sources for the department declined, including a The budget includes slight fee increases for am- “what if” not just a little, but significantly. bulance services. The EMS levy is projected at the maximum rate of $0.50 per thousand of as- In 2009 the department authorized five new fire-sessed value and generate a levy of $1.47 mil- fighter positions to begin mid-year with one lion, a reduction from the 2009 levy of $1.54 firefighter/fire prevention position reclassified million, approximately $70k, or 4.6%. to a firefighter position. Due to significantly re- duced revenue the City was unable to fulfill this Police & Fire Pension commitment. With the cooperation and support The Police and Fire Pension 2010 budget in- of the International Firefighter Association cludes an increase over 2009 of $155k, six per- (IFFA) the City was able to defer the hiring of cent (6%). Increased insurance premiums are the these positions. Management has continued to primary reason for the increase. During 2009 we work with the IFFA to address this issue, among had an outside actuary complete an actuarial others, and their continued cooperation and sup-study of the fire and police pension and medical Budget Message ïï benefits program. Program costs are anticipated grams expanded owing to federal Stimulus dol- to increase by approximately six to seven per-lars and it remains uncertain as to whether this cent during the next several years, prior to de-contributed source of labor will be available in clining as members’ age. The costs associated 2010 as the Stimulus spending winds down. with this program are the result of legislative decisions made years ago that went unfunded at The budget includes the Parks and Recreation that time and there are presently no dedicated Department continuing to operate the swimming funding sources for the City to meet these obli-pool, senior center and playground programs at gations. The total budget of $2.7 million repre-2009 levels. The City's floral program remains sents approximately 7% of the total General reduced at 50% from 2008 to conserve on plant Fund budget.materials, fuel, and staff time. General Facilities To meet the requirements noted above, the over- The adopted budget for facilities is increased all Parks and Recreation adopted budget is $9k over 2009 or 1%, and is reduced by $145k $3.243 million, an increase of $297k, 10%. The from actual expenditures in 2008. Discretionary cost side of the budget is negatively impacted maintenance items have been deferred with em-by the additional expenditures noted above that phasis placed on maintaining the structural in-were not previously funded and inclusion in the tegrity of facilities. General Fund of costs associated with oversight of the Gold Mountain Golf Complex operation. Parks and Recreation On the revenue side, the Parks budget is posi- Parks and Recreation has been impacted by the tively impacted by the recovery of funds associ- addition of new infrastructure including respon-ated with capital in-kind labor planned with the sibility for maintaining the gateway extension, Parks capital program of $140k, and a transfer Memorial Plaza and the expenses related to op-from Gold Mountain Golf Complex Fund of eration of the downtown fountains. The 2010 $68k to reimburse costs associated with opera- budget reflects added utilities and supplies re-tional oversight. The net Parks and Recreation lated to these additions. A portion of this fund-budget increase to the approved 2009 budget, ing emanates from a City Lodging Tax grant of after consideration of the changes noted above, $20k included as a resource in the General Fund is approximately $89k, or 3%. and expenditure in the City’s Lodging Tax Fund.Engineering Engineering costs allocated and budgeted for Since 2008 the department has been reduced by General Fund purposes have been reduced by 3 FTE’s, the eliminated positions included a $55k to $321k. The reduction is due to engi- Cemetery supervisory, Recreation Program Co-neering costs included in 2009’s budget for ordinator and a Maintenance Laborer. During parks design work that is not recurring in 2010. 2009 Parks and Recreation benefitted from 20 extra help workers provided by AmeriCorps and Worksource job training programs. These pro- Budget Message ïî Economic Development 2009 and 2008), transfers to the Street Fund The adopted budget consolidates the Economic ($810k, which includes an increase of $210k Development Department into the Mayor’s resulting from the reduction in REET transfer to budget. Specifically, the Redevelopment Pro-Streets that has been directed to the General jects Administrator position is no longer funded Fund for payment of debt service), Conference in the General Fund, but exclusively from the Center Operations Fund ($50k), and Bond Fund Capital Project funds the position oversees. The ($270k). Other funding budgeted, consistent Project Assistant position, as noted above in the with 2009, are payments to Puget Sound Re- Community Development section, has been re-gional Council, Association of Washington Cit- organized to the Community Development De-ies, Kitsap Regional Coordinating Council, partment, with funding of sixty percent (60%) of Bremerton-Kitsap County Health District for the position coming from the capital projects. certain public health support and services, Puget Sound Clean Air Agency, postage and a pay- Non-departmentalment to Kitsap County for a Revenue Sharing The Non-departmental 2010 budget is $3.742 Interlocal Agreement. million, an increase of $14k (1.5%) over the current year budget of $3.728 million. During Special Revenue Funds 2009 Council authorized a change in the appro-The City has thirteen special revenue funds, priation of jail and home monitoring related many accounting for dedicated revenue sources. costs to the non-departmental budget from the Law Enforcement budget. This action was re-Street and Arterial Street Funds quested by staff to recognize that jail and home The City has two funds that account for street monitoring expenses are beyond the capabilityrelated activity. The Arterial Street Fund pres- of any one department to manage and be ac-ently accounts for capital improvements to the countable for. Jail and home monitoring costs City’s arterial street system. The fund was cre- are projected to cost $690k in 2009 and budg-ated due to the state restricting the expenditure eted at $694k in 2010. This represents a savings of certain state allocated revenues for capital from 2008 of over $100k, and changed the trend investment. Although the restriction has been where these costs were increasing by more than removed and the monies remaining in the fund $100k per year. The program involves a col-are not restricted, we have retained the fund in laborative effort by the prosecution office, po-2010 pending longer-term street funding deci- lice, municipal court and financial services. sions. Other programs funded in non-departmental in-In 2010, $4.113 million in capital projects are clude election services ($69k), unemployment proposed, including $.5 million for Pacific Ave- compensation ($50k), photo enforcement nue design between Sixth and Eleventh Streets. ($432k, down from $470k in 2009), self insur-This project, totaling an estimated $3.5 million ance premiums ($512k, up from $502k), pay-over two years, includes $3.0 million of grant ments for debt service on the Government Cen-funding. An additional $800k is allocated for ter ($411k), animal control ($205k, same as Pacific Avenue improvements between Burwell Budget Message ïí Streetand Fifth Street. Funding of $400k is pro-system maintenance alone of approximately $1.5 vided from grant monies for the downtown million to $2.0 million annually at current levels Bremertonproject, i.e., the Harborside Plaza & of service, only to get worse as street and side- Commons Fund. Other projects funded include walk conditions deteriorate, is one of the crucial Bremerton HWY safety improvements ($940k), policy decisions and funding challenges for the th Charleston Beach Road ($50k), 11 Street and City to address in the near future. Warren Avenue intersection improvements ($1.298 million) and Wheaton Way at Schley Lodging Tax Fund Canyon landslide repair ($500k). This fund has been known as the Civic Improve- ment Fund, however, to improve transparency The budget includes an allocation of the City’s the name of the fund was changed to the Lodg- share of state fuel taxes ($196k, 26% of taxes), ing Tax Fund. Federal Highway Administration funding ($2.932 million), interest ($32k) and charges for Lodging taxes are projected to rise to $410k, an services ($20k). In 2010, the fund balance is re-increase of $75k (22%) over the 2009 budget. duced approximately $648k as existing funds are The anticipated increase is due to the completion being utilized to leverage $3.4 million in outside of the Fairfield Marriott Hotel in downtown. The resources.budget includes the recommended funding allo- cation of the Lodging Tax Committee including The Street Fund budget of $2.61 million, is re-maintenance of existing funding to the Confer- duced by $201k (7%) compared to the 2009 ence Center ($155k) and the Admiral Theatre budget and approximately $718k from actual ($90k). Remaining funding is to other outside expenditures in 2007 (29%). Staffing has been agencies ($145k) and the City’s downtown park reduced by four positions from 2009 (19%) and maintenance program ($20k). This fund does not five positions from 2007 (23%). Available fund-have a fund balance and therefore disburse- ing has been reduced to the point that capital ments, other than established payments to the maintenance, i.e., overlays, is not budgeted. An Conference Center and Admiral, will require independent study completed in 2004 indicated prioritization and/or periodic payments that may that the condition of the City’s street pavement be less than budgeted if projected revenue does in 2003 measured 58, compared to a measure-not materialize. Staff will work with the Finance ment of 64 in 2000, a decline of 9.4 percent. The Committee to provide a policy for Council con- study estimated the annual capital maintenance sideration that provides for a reasonable fund cost in 2004 dollars to be approximately $1.4 balance to reduce the likelihood that approved million to prevent further declines in the pave-funding requests are unable to be fulfilled ment condition. The study also communicated should revenues in a given year not meet expec- the significant escalating costs associated with tations. maintaining City streets if the City’s pavement condition worsened. Parking System Fund The City’s downtown and residential parking The funding gap for City street and sidewalk enforcement program has realized significant Budget Message ïì financial challenges during the past three years. term interest rates rise unexpectedly and ade- Revenue has declined from $1.84 million in quate funds for forty-five days budgeted expen- 2007 to an estimated $1.31 million in 2009 ditures. (29%). This is due to several factors, including but not limited to, the addition of PSNS parking The budget includes an increase of $75k in oper- facilities, increased utilization of worker buses ating costs (from $583k to $658k, 13%). The by PSNS, reduced ferry traffic and general eco-increase results from two changes to current nomic conditions. Fine revenue has grown dur-practice; 1) expensing structural repairs that are ing the same period by approximately $44k not extending the life of the parking facilities (13%). Both of these trends reflect a need to (approximately $60k), and 2) reimbursing the consider changes to the operation. A parking General Fund for staff costs to oversee and man- consultant was engaged in October 2009 to re-age the parking program ($40k). The budget also view the operation and provide findings and rec-eliminates transfers to the Debt Service Fund, ommendations. Although the report has not been instead making debt payments directly from the submitted as of the date of writing this message Parking Fund, and provides a $160k transfer to key aspects of the report have been communi-the General Fund for downtown maintenance cated to staff and are reflected in the budget. efforts and to assist with balancing that budget Most notably revenue from fines is reduced by pending economic recovery. Also budgeted, $136k ($386k to $250k, 35%), reflecting an an-consistent with 2009, is $275k to the Street Fund ticipated change in parking enforcement and for street maintenance. providing pay and display on-street parking. Revenue from parking is anticipated to increase Operationally, the parking enforcement and ad- $171k, (from $922k to $1,093, or 19%). Capital ministration agreement with Diamond Parking outlay includes an estimated forty-five pay-and-Services expires at the end of 2009. An addi- display units that are funded with a capital lease tional agreement with DPS related to services obligation ($450k). for the Conference Center parking structure ex- pires at the end of 2010. The scope of services At the beginning of 2009, fund balance declined of the agreement expiring in 2009 is expected to to $163. In 2009 transfers from the Parking be influenced by the consultant report mentioned Fund to the Debt Service Fund to pay interest earlier, the newly elected Mayor’s desires and and reduce principal on an outstanding $9.675 the Council. million variable rate letter-of-credit obligation are limited to interest payments and fees only. To reduce the City’s exposure to rapid rises in The reduced transfer (approximately $100k) will short-term interest rates and take advantage of allow the Parking Fund to transfer $100k to the historically low long-term interest rates, the City General Fund for administrative oversight and plans to issue approximately $9.675 million in downtown maintenance and retain a fund bal-long-term debt to pay the outstanding letter-of- ance at the end of 2009 of approximately $277k. credit. Annual debt service payments are ex- The $277k fund balance will provide a reason-pected to begin in 2011. The estimated annual able amount of financial resources should short-debt service will exceed $500k. Unless revenue Budget Message ïë increases over current estimates, the ability of zens ($77k, 24%). The budget includes mainte- the Parking Fund to transfer funds to the Street nance of existing service levels with two staff Fund after 2010 will be limited. If we do not re-($221k), supplies and services ($39k), capital finance the letter-of-credit while interest rates outlay (33k) and transfers to the General Fund are low, the annual debt service will increase ($25k). An ending fund balance of $27k is fore- and reduce funding availability to the parking cast. program. As noted above, BKAT receives seventy-six Community Development Block Grant Fund percent of its funding from City cable franchise The Community Development Block Grant fees. During 2010 staff will work with other Fund 2010 budget reflects funding exclusively agencies utilizing BKAT to secure more equita- with federal grants. Previously the General Fund ble funding. contributed approximately $30k annually, how- ever, the General Fund’s lack of resources and Conference Center Operations Fund relative strength of the CDBG fund balance and The overall budget for the Conference Center is program revenue make it possible to forego $1.551 million. Of this amount $1.374 million is General Fund funding in 2010. for contractual costs with Columbia Hospitality. Projected revenues total $1.556 million, includ- The CDBG Fund anticipates a beginning fund ing $1.342 million from Columbia Hospitality, balance of approximately $530k, $1.493 in fed-$150k from the Lodging Tax Fund, and $50k eral funding, and $32k in other revenue. Pro-from the General Fund. The Conference Center gram funding of $1.147 million, ($1.027 to out-is beginning to build a reasonable fund balance, side agencies and $120k to City projects) is estimate at the end of year 2009 at $259k and budgeted consistent with CDBG Committee rec-end of year 2010 of $264k. If the projections ommendations. Staffing for two positions (less hold the ending fund balance will represent 18% voluntary reduced work week) is budgeted. The and 13% of estimated expenditures for 2009 and ending fund balance is projected at $735k. budgeted expenditures for 2010. The estimated year-end expenditures in 2009 are less than Public Access Television Fund budgeted due to the billing and collection of re- The Bremerton Kitsap Access Television imbursement agreements with other users of the (BKAT) operation is accounted for in this fund. Conference Center facilities, i.e.. The Hampton The beginning fund balance has been diminished Inn and Suites, Anthony’s and Kitsap Transit. to approximately $22k, or approximately seven The Conference Center is on track to meet budg- percent of 2010 budgeted expenditures of eted revenue and net income in 2009. Due to $317k. The operation is consistent with prior the economic uncertainty the Columbia Hospi- years with the majority of funding being pro-tality budget for 2010 is slightly lower than vided by a portion of the City’s cable TV fran-2009. The booking pace for 2010 is just short of chises ($244k, 76%). Other revenue includes the 2008 pace for 2009. Also, each year 3% of charges for services to other agencies and citi-the conference center revenue is set aside for Budget Message ïê improvements and in 2010 the process to replace Funding for the voter approved debt is provided some aging equipment will begin. by a property tax levy. The levy amount in 2010 is $877k, slightly less than the annual debt ser- vice. The lesser amount is appropriate as the Other Special Revenue Funds TheAbatement Revolving Fund includes fund-fund balance is sufficient to levy less taxes. A ing for a pilot program to encourage the cleanup change from prior years is to pay parking related of neighborhoods. ThePolice Special Projects debt service directly from the Parking Fund. At Fundhas realized an increase in its fund balance the end of 2010 an estimated ending fund bal- due to the success of the Special Operations ance of $226k is projected, which is nearly one Unit. This will allow the fund to fully fund the half of the annual interest payment due on the officers and support staff in 2010 through trans-voter approved general obligation debt. fers to the General Fund. The supplies and ser- Capital Improvement Funds vices associated with the Special Operations Unit will continue to be funded from this fund. Public Safety Bond Fund The Gift & Donations Fund includes spending Staff is presently engaged in due diligence to of $10k, revenue of $18k, with the fund balance acquire a building in downtown to site the Mu- projected to increase from $77k to $85k. Thenicipal Court. The adopted budget includes the Trial Improvement Fund includes Municipal estimated acquisition and remodeling costs ($2.2 Court supplies and services of $52k. And themillion), occupancy costs for the Court includ- One Percent for Arts Fundincludes $60k for ing parking at their current location through public sculpture on Pacific Avenue, leaving an June 2010 ($61k), and bond issuance costs estimated ending fund balance $17k. Lastly, the ($22k). The estimated 2009 year-end fund bal- Contingency Reserve Fund includes an esti-ance is $1.158 million. A bond issue of an esti- mated beginning fund balance of $1.25 million, mated $1.125 million is budgeted. The annual and includes a contingent transfer to the General debt service for this issue (estimate of $90k/ Fund in 2010 of $250k, resulting in an ending year) will be paid out of the Municipal Court fund balance of an estimated $1.0 million. The budget beginning in 2011. The estimated debt amount of the transfer to the General Fund in service is less than the existing annual rent and 2010 is projected to be the difference between parking expenditures. The fund will be closed actual revenue and actual expenditures, not to upon the completion of the acquisition and relo- exceed $250k. cation of the Municipal Court. It is possible that budgeted year-end expenditures related to the Debt Service Funds acquisition of an emergency generator will not Bond Fundoccur, in which case the monies will be carried The Bond Fund includes the repayment of voter over and possibly require a budget adjustment. approved general obligation bonds for public safety facilities totaling $906k, and non-voter Harborside Plaza & Commons Fund approved general obligation bonds of $273k. Memorial Plaza was completed in 2009 and an Funding for the non-voter approved debt is pro-estimated $1.24 million in grant funds remain. vided with a transfer from the General Fund. The $5.5 million project includes a City match Budget Message ïé commitment of $500k (10%). Of this amount, created a new smaller revitalization area be- $154k has been funded. The remaining amount tween Burwell on the south, Fifth Street on the has been budgeted since 2007, however actual north, Pacific Avenue on the east, and Warren Real Estate Excise Taxes have not met projec-Avenue on the West. Additionally, an extension tions and the balance of funding has not been of the area along Pacific Avenue from Fifth provided. The remaining $346k match is in-Street to Eleventh Street was included to utilize cluded in the 2009 year-end estimates to main-planned capital improvement costs as local tain a positive fund balance. The match is neces-match to the state funds. sary to cover incurred costs, i.e., personnel and supplies, which are not grant eligible. Funding Although the final scope of the project has not for the match is through an internal loan that been determined, the proposed 2010 budget in- will be repaid in 2010 when a long-term debt cludes capital outlay of $8.5 million for a park- issue is secured as part of a proposed funding ing facility, pad and other related improvements. package to meet this and other capital project Debt proceeds of $8.5 million are also included grant match commitments. to fund the project. Presently, the estimated debt funding capacity from the State contribution is In 2010 remaining grant funds are budgeted for $4.9 million. Up to an additional $3.6 million of Pacific Avenue improvements ($280k), artwork debt is budgeted, should the project cost increase and Park Plaza related costs ($893k), staffing above $4.9 million, up to $8.5 million. Any debt ($100k, including one-half the costs of a project issued over and above the amount funded by the manager and a transfer to the General Fund of State commitment, i.e., $4.9 million, will require $18k), and supplies and services ($50k). It is the City to demonstrate an income stream with anticipated that activity in this fund will be com-sufficient coverage. pleted in 2010. General Government Capital Improvement Fund Park Plaza Construction Fund One of the most challenging funding issues to As a result of the efforts of several staff and our address in this budget is how to fulfill the City’s local legislators the City was successful securing local match requirement on a number of projects a funding commitment of $330k per year for that have already received outside funding and twenty-five years for a public private develop-are either nearly complete or are absent receiv- ment in downtown. In 2009 the City Council ing timely local match. Currently the City has Budget Message ïè received, and the Council has either accepted or for the following projects: are considering acceptance, of outside funding YearOutsideCityUnfilled City ProjectAcceptedFunding FundingFunding Harborside 2006 $4,980,000 $ 500,000 $ 346,000 Evergreen Park 2007 2,000,000 1,250,000 1,250,000 Lions Park 2008 1,500,000 300,000 300,000 Matan Park Pending 80,000 50,000 50,000 Kiwanis Park Pending 520,000 280,000 280,000 Totals $9,080,000 $2,380,000 $2,226,000 The historical sources of funding for these pro-and distributed. The same was done in 2008. jects have included available funding from the However, actual receipts in 2008 were consid- General Fund, either in direct payments or erably less than budget, therefore funding com- through in-kind force account labor and from mitments went unfilled and were re-budgeted in Real Estate Excise Taxes (REET). The availabil-2009. And in 2009, actual REET has not met ity of both funding sources has been nearly budgeted amounts leaving inadequate funds eliminated due to current economic conditions. available to fund all commitments ($550k re- ceived and distributed, $450k unfilled). During Use of REET is restricted by State law to quali-2008 and 2009 funding was prioritized to the fied capital projects and debt service incurred to existing Government Center debt and streets. fund qualified capital projects. For the past sev-Several approved capital projects, although grant eral years the City has used REET to provide funds were secured, have been delayed pending one-half the funding of the annual debt service the City’s ability to meet its match commitment. of the City’s obligation on the Government Cen- ter, funding to the Street Fund for qualified capi-The City’s ability to defer its obligations on sev- tal costs, and to various building and park im-eral of the projects is quickly expiring. A com- provement projects as available cash allowed. mitment of $500k to match a $4.98 million grant for the Harborside Plaza & Commons project During 2004-2006 REET revenue increased sig-was partially filled in 2007 ($154k) and the bal- nificantly and the City was able to fund many ance of funding ($346k) is required in 2009. additional projects. However, in 2007 REET $1.25 million in funding for the Evergreen Park revenue declined, and in 2008 and 2009 REET project to match state and federal grant commit- revenue declined considerably. In 2009, $1.0 ments of $1.25 million is needed in 2010, with million of REET was budgeted to be received notice to the State by December 4, 2009, or the Budget Message ïç City will lose the outside funding and the funding designs, and although there may be opportunities will be reallocated by the State. The existing City for cost savings through value engineering, staff commitments total an estimated $1.896 million. does not anticipate without considerable change Additionally, the City Council is considering ac-to the scope of any or all of the projects, to realize ceptance of two additional grant awards for park significant savings over what has been identified projects, Kiwanis Park ($400k) and Matan and planned to date. ($80k). The local requirements for these grants total approximately $330k ($50k for Matan, and An alternative that staff is proposing in the 2010 $280k of in-kind labor match for Kiwanis). budget is to provide funding to all projects that Lastly, the current approved plan at Lion’s Park have been awarded outside grant funding with removes two youth ball fields that will cost an proceeds of long-term debt that will be repaid estimated $100k to replace on school district with future REET collections and to maintain cur- property.rent priority funding to the existing debt and streets. Staff recognizes there are risks associated Staff have evaluated various alternatives to ad-with this proposal, most notably that REET col- dress the dilemma noted above: 1) attempt to fur-lections may not improve over their current de- ther defer the projects, and therefore the City’s pressed amounts, which could negatively impact funding commitment, 2) prioritize the various other programs. However, staff also recognizes projects and move forward with those the City that failure to provide local matching funds will has existing funding, 3) seek other funds to re-likely have the following outcomes; 1) the pro- duce or meet the funding gap, 4) reduce the scope jects will not be completed in the foreseeable fu- of the various projects, or 5) a combination of any ture, and 2) the City’s ability to attain other grant or all of the above. The analysis provides findings funding for similar and unrelated projects will be and conclusions that are not encouraging, how-impaired. Staff believes, given the success the ever there is an approach that we are proposing City has realized during the past several years se- that provides the necessary funding for the pro-curing grants, the negative impact of choosing to jects underway and projects that have received not fund the City’s match may not only result in recent awards. the loss of up to $2.97 million in outside funding, but could also result in the loss of millions of dol- First the discouraging findings: further delays to lars from outside sources for future projects. the Evergreen Park and Lions Park projects likely will result in loss of outside funding totaling The funding plan proposed takes advantage of $1.25 million; and delaying funding for the Har-current low-interest rates, current extremely fa- borside grant will result in a negative fund bal-vorable construction bid climate, leverages se- ance and audit finding. Also, the recently awarded cured grant awards of $2.97 million, maintains grants for the Matan and Kiwanis parks may be the City’s standing to pursue additional grants, deferred however these projects are in neighbor-and completes projects the community has antici- hoods the Council has championed for invest-pated and supported, including providing match- ment. The staff have spent considerable effort, ing funds. including public open houses, to arrive at current Budget Message îð The chart below provides REET revenue from 2010 forecast. If Council approves the staff rec- 2001 through 2009 estimates and average revenue ommendation, the effective allocation of the first for the ten-year period 2000-2009. Including an-$740k of REET income received will be $200k nual debt service for the issue ($180k) and exist-debt service for Government Center (27%), $350k ing on-going funding commitments to the General for streets, which includes the $210k transfer from Fund for the Government Center ($410k) and the the General Fund made possible by the additional Street Fund ($150k), the total annual REET obli-$210k transferred to the General Fund (47%), and gation will be $740k beginning in 2011. This $180k for parks and other public improvements, amount is $140k less (14%) than the ten-year av-i.e., Memorial Plaza, downtown streets and side- erage of $880k, and $140k (23%) more than the walks, and artwork (24%). 2000000 1800000 1600000 1400000 1200000 1000000 800000 600000 400000 200000 0 2000200120022003200420052006200720082009 AcutalAverae g Future projects that contemplate the use of REET forward with the major facility improvements in- funding will require scrutiny. Also, during good cluded in the budget are contingent on the City economic times a portion of REET revenues providing matching funds. Some of the work and should be utilized to build a reasonable fund bal-costs included in this budget will be completed in ance to provide stable funding for on-going re-2011, possibly 2012. However, we are proposing quirements. Staff will review with the finance resources needed to complete the projects be committee financial policies that address these funded prior to initiating work on the projects. two issues. Therefore, included in the adopted budget is a transfer of $630k from the General Government Park Facilities Construction Fund As noted above the ability of the City to move Capital Improvement Fund, together with $1.72 Budget Message îï million in secured grant funds, including $120k General Fund for costs associated with design and from CDBG. Capital project spending of $2.13 construction of the park improvements. Another million for the projects noted below is budgeted. park construction project, included in the 2010 The project costs include $176k in reimbursement budget, Evergreen Park, is integral to the Board- transfers to the General Fund to reimburse the walk project and is budgeted within that fund. Project Cost Total ProjectIn 2010EstimatedEstimated ProjectCostBudgetBegin DateCompletion Date Lions Park $ 1,750,000 $1,700,000 January 2010 June 2011 Matan Park 130,000 130,000 January 2010 April 2011 Kiwanis Park 800,000 200,000 November 2010 December 2011 Sports Fields 100,000 100,000 January 2010 May 2010 Total $ 3,275,000 $2,130,000 has been deferred for some time. Staff have met Boardwalk/Evergreen Project Fund The majority of the environmental clean-up effort with granting agency representatives and under- on the Chevron site located adjacent to Evergreen stand that if the City does not move forward Park is expected to be completed in 2009. In timely the outside funding will be reallocated by 2010, this fund, consistent with the Boardwalk the state of Washington. Other considerations as project elements includes funding to complete the the Council deliberates and makes its decision on Evergreen Park improvements. The total capital funding this project at this time include: the street project budget is $2.535 million. Resources to and sidewalk improvements on Pacific Avenue fund the project design and construction include between Burwell and Fifth Street, and Sixth and $1.25 million in grants secured in 2007 pending Eleventh will be completed in 2010 (Burwell to ththth environmental clean-up and securing matching 5) and 2011 (6 to 11), the improvements to funds from the City, $100k in secured donations, Evergreen Park complete the connection between and a $1.25 million transfer from the General the City’s revitalization efforts in downtown and Government Capital Improvement Fund as de-the Park, and much of the work on this project is scribed above. The City has budgeted matching to improve and restore the shoreline ecosystem in funds for the Evergreen Park project and the this area. Boardwalk project in varying amounts since 2007, however, due to reduced REET collections, Enterprise Funds matching funds have not been transferred. Design Water, Wastewater and Stormwater Utilities of Evergreen Park is expected in 2010 with con-The City’s combined utility funds adopted budg- struction completed in 2011. ets for 2010 total $40.084 million, a reduction of $1,763 million from 2009 (4.4%). Personnel costs As noted above, outside funding for this project are increased approximately $41k (.048%) to Budget Message îî $8.581 million, supplies, services and taxes are Gold Mountain Golf Complex reduced approximately $353k (3.3%) to $7.258 During 2009 the City refinanced and restructured million, capital expenditures are reduced $1.719 its outstanding debt of approximately $5.3 million, million (9.4%) to $16.475 million, debt service is resulting in improved cash flow of $359k in 2009 increased $531k (15.5%) to $3.953 million, and and $353k in 2010. The refinancing was timely as transfers are reduced $263k (-6.6%). Capital ex-revenue from the complex continues to show penditures in the Water Utility and Wastewater weakness with revenue down approximately $61k Utility are funded in large part by stimulus grants from 2008 actual (1.8%) and down $354k from and forgivable loans totaling approximately $11 2009 budget (9.7%). The golf course facility reve- million. nue appears to be stabilized in a range of $3.26 million to $3.34 million during the past three The utility funds in 2010 are presented on a con-years. Consistent with the past three years results, solidated basis, i.e., debt service reserves have we have lowered the 2010 revenue projections to been consolidated and the SW Bremerton Sewer $3.329 million, an increase over 2009 estimated Utility Fund that accounted for the construction revenue of $51k, or 1.6%. costs of the SW Bremerton sewer project is pro- jected to close this year with the completion of the Expenditures for the golf course are budgeted at project.$3.319 million, including reduced debt service re- quirements of $267k payable to the City, resulting Estimated ending fund balances are as follows: in a projected increase in fund balance of $59k to Water Utility - $4.031 million (19.5% of 2010 a 2010 year-end fund balance of $310k. The mini- budgeted expenditures), Wastewater Utility - mum fund balance per our financial policies is ap- $4.377 million (17.5% of 2010 budgeted expendi-proximately $396k. Therefore, funding for capital tures), and Stormwater Utility - $2.109 million items in 2010 have been limited to $15k, pending (42.9% of 2010 budgeted expenditures). improvement in economic conditions and/or in- creased revenue generation, and negotiating and In 2009 the City Council authorized an additional finalizing agreements with our operators, Scott PILOT from the City’s utilities of $550k to the Alexander and Daryl Matheny. General Fund to provide interim funding balanced against spending reductions. During the Council/The current operating and land lease agreements Management goal setting discussions staff pre-expire at the end of 2009 and are in process of be- sented various high-level budget scenarios, includ-ing extended an additional year. The extension ing additional PILOT of six percent (6%) and will allow the City and our operators to thoroughly without the additional PILOT. As noted above, the address all issues related to the operation and man- budget includes the inclusion of an additional PI-agement of the course, including all capital re- LOT of six percent (6%), effective January 1, quirements. 2010. The estimated additional combined cost to the utilities is $1.5 million in 2010. Budget Message îí Internal Service Funds Information Technology Risk Management The Information technology Fund 2010 adopted The City’s self-insurance program results are very budget is $1.097 million, an increase of $117k favorable in 2009, with estimated year-end results (12%) from 2009. Revenue is provided through showing an increase to fund balance of $177k to internal charges to other departments and funds, $979k. The 2010 budget reflects a 4.6% increase and amounts to $1.015 million. Ending fund bal- in internal charges to continue to restore fund bal-ance is projected to decline to $158k, or 14% of ance that was reduced below $1.1 million in 2008. 2010 budgeted expenditures. The budget of $1.415 million is $62k greater than 2009.The increase in 2010 reflects the reinstatement of replacement cost recovery charges for computer Budgeted expenditures in 2010 total $1.415 mil-and software systems deferred in 2009. The aver- lion. A change to prior budgeting and accounting age age of desktops is over four years old, with to account for legal personnel costs in the Legal many computers being nine years old. The 2010 Department in the General Fund and recover those budget provides for the replacement of the older costs through transfers has been implemented. units and will bring the average age of the desk- The reduced spending in personnel is provided in tops down below four years. Additionally budg- supplies and services through an internal reim-eted is the updating of the office software suite bursement charge. and operating systems and replacement of aging servers. Equipment Replacement and Operations Funds Conclusion The ERR Operations Fund budget totals $1.869 million, a reduction of approximately $397k from the 2009 budget and an increase of $83k from The City of Bremerton’s fiscal restraint and re- 2009 year-end estimates. Fuel costs are budgeted serve funding during the very good economic at an average of $3.25 per gallon, ($0.38 per gal-times during 2003-2007 provided the City the lon less than current pricing).ability to withstand the harsh realities of the sig- nificant economic recession for the past two years. The ERR Reserve Fund includes capital expendi-The organization responded timely and has incre- tures of $473k, and recoveries from all depart-mentally reduced its staffing and operating costs ments, excluding Fire and noted above, totaling to minimize organizational impacts and service $1.12 million. The fund also was authorized to level reductions. The ability of the City to con- provide loans to various funds in 2009 to meet tinue this incremental approach and sustain itself cash flow requirements. The loan disbursements as proposed in this budget requires additional re- repayments are reflected in 2009 with repayments sources over the existing resources until economic occurring in 2010. conditions improve and/or additional opportuni- ties for reductions present themselves. The ending fund balance at December 31, 2010 is projected at $5.852 million. Putting together a budget during these economic times we find ourselves is a challenging endeavor. Budget Message îì To do so without an elected Mayor required the heroic efforts stepping into the Mayor’s vacancy sacrifice and cooperation of all involved, from and providing stability, insights and humor during support staff to department heads, and our elected the past several months throughout the budget officials. My sincere appreciation for your efforts process. is extended. To Cathy Johnson, for her dedicated and committed service, and informative and in-Lastly, a thank you to the City Council for their valuable insight, a much earned thank you. And time, energy and perspective while engaging with special recognition and thanks must be provided staff in a collaborative approach that was very to Caroline Tompson, our Budget Analyst, for her helpful and will continue to improve. patience and diligence to not only assist me and the departments in generating the financial analy-Sincerely, sis and information to help with decision making, but to completely retool our budget document with the assistance of Lois Nowlin, a retired em- ployee willing to help out in a pinch.A. Andrew Parks, CPA Director of Financial Services And I would be remiss if I did not provide recog- nition to , Council President and Mayor Pro-tem and Roger Lubovich, City Attor- ney and Interim Administrative Officer, for their Budget Message îë îê Ý·¬§ Ñª»®ª·»© The City of Bremerton is located in Kitsap The City is continuing its remarkable transfor- County in Washington State, and lies east of the mation with several impressive revitalization Olympic Mountains directly across Puget Sound projects that will continue to generate strong from Seattle. The City has an estimated popula-economic benefits for Bremerton and Kitsap tion of 36,620. County. These projects, like the popular Kitsap Conference Center, retail and plaza complex, For over a century, Bremerton has been home to and recently opened Harborside Park in the Har- Puget Sound Naval Shipyard which continues to borside District, are transforming Bremerton service U.S. Navy ships and its yard employs into a world-class destination city. over 9,000 civilians and nearly 6,000 active duty military. Bremerton was incorporated on October 14, 1901, and operates under the laws of the State of Washington applicable to a home-rule charter city with a Council/Mayor form of government. The downtown core is undergoing a comprehen- sive revitalization with a new Conference Cen- ter, parking garages, a hotel, three condomini- ums, a new and expanded Marina, Harborside Park and Plaza, a Ferry Terminal Traffic Tunnel, as well as a new Government Center. A second hotel, Boardwalk project and a retail develop- Harborside Park ment project are currently under design and con- struction.In 2009 the Bremerton Tunnel project was com- pleted. This project constructed a 959-foot-long tunnel connecting the Bremerton Transit Center to Burwell Street. Diverting ferry traffic away from downtown streets improves pedestrian safety and reduces congestion. Services The City’s administration is committed to pro- fessionalism, efficiency, and customer service. The City is a general purpose government which provides police, fire, water, wastewater, street maintenance, parks and recreation, planning and zoning, municipal court and general governmen- tal services to its residents. Expanded Bremerton Marina Ý·¬§ Ñª»®ª·»© îé Þ«¼¹»¬ Ð®±½» Introduction are to be used in a manner that provides ser- vices, public facilities, and infrastructure neces- The City of Bremerton operates as a first class sary to meet the needs of the community—both charter city under a Mayor/Council form of in the near term and in the future. The financial government. The Mayor is elected and is the goals and policies establish a framework to full-time Chief Executive Officer of the City. maintain financial health and stability that is The Mayor appoints department directors with necessary to meet those expectations. Council consent and hires all City employees, excluding the City auditor, municipal court The goals expressed are designed to achieve fi- staff, and city council staff. The Council has nancial sustainability and flexibility, demon- nine elected, part-time members. strate proper stewardship of public funds, and provide accountability. The adopted financial The City provides mandatory, essential, and goals and policies are included in their entirety discretionary services, including fire protection/ in Appendix A of this budget document. The emergency medical services; law enforcement; measurable included in those policies are incor- municipal court; water, sewer, and stormwater porated into the following budget overview. utility services; economic development; com- munity development, transportation systems, City Budget and Process parking facilities, conference center, and parks and recreational facilities and programs. The budget is the City’s plan of action for calen- dar year 2010 expressed in dollars. While much Located in Kitsap County, eleven miles across can be learned about the City’s finances by re- the Puget Sound west of Seattle, Bremerton is viewing the budget, it is also designed to serve the geographic center of the Puget Sound re-other functions. For example, the budget is a gion. Bremerton is the 27th largest city in the policy document that presents major policies State of Washington with a current population that guide how the City is managed. The budget of 36,620 within an incorporated area of ap-is an operations guide that gives the public, proximately 23 square miles. elected officials, and City staff information per- taining to the productivity and priorities of spe- City Financial Goals and Policies cific City operations.In addition, the budget is a communication device, intended to provide The City Council has by resolution adopted fi- complex information in an understandable for- nancial goals and policies for the City. The mat for an audience composed of readers with goals and policies define what constitutes a varying levels of backgrounds and interests. “good outcome” for the City in regards to finan- cial planning and decisions. The City is ac- Bremerton prepares its budget on an annual ba- countable to its citizens for the efficient use of sis under the authority granted by chapter 35.33 public dollars. Resources entrusted to the City Þ«¼¹»¬ Ð®±½» îè RCW. The budget process is designed to meet lowing public comment. All appropriations, in- the operations and service needs of the City by cluding capital projects, lapse at year-end. Prior integrating the planning and implementation of to the end of the year, appropriation changes that City programs and objectives with the allocation have received Council approval are incorporated of resources sufficient to support such services into a budget adjustment ordinance—providing and programs. The budget, as adopted, consti-the appropriations as specified in RCW tutes the legal authority for expenditures. 35.33.151. The process utilized for amending the budget is the same as that used to adopt the The City’s budget is balanced. This means that original budget and related ordinances. operation and maintenance expenditures are Fund Types Utilized by the City generally funded from current revenues. In in- stances where expenditures may be funded from Ù±ª»®²³»²¬¿´ Ú«²¼ fund balance (reserves), such funding is from Funds generally used to account for tax- fund balance amounts which exceed the target supported activities. There are four differ- levels identified by the City’s Financial Goals & ent types of governmental funds utilized by Policies. It is the City’s practice to use fund bal- Bremerton: the general fund, special reve- ance only to fund one-time items in governmen- nue funds, debt service funds, and capital tal funds. Fund balance (reserves) may be used projects funds. on occasion to fund utility system budgets. Generally, this is to level rates, and the intent is General Fund to use prior year revenue collections which ex- The General Fund is the City’s primary op- ceeded expenditure requirements to level future erating fund. It accounts for all revenues year’s rate revenue requirements. The Capital and expenditures which are not accounted Improvement Funds budgets are balanced with for in any other fund. The majority of Gen- anticipated additional revenue or reserves. eral Fund revenue come from taxes, state and local shared revenues, and charges for The City budget consists of separate funds, each services. General Fund revenues are used with its own revenue and expenditure accounts. to pay for police, fire/EMS, parks, munici- Federal, state and municipal laws govern the es- pal court, community development and City tablishment and administration of funds. The administration. City budget is adopted by fund and departments within those funds, and by category group level Special Revenue Funds which consist of five distinct categories—1) per- These funds account for proceeds of spe- sonnel, 2) supplies, services and taxes, 3) debt cific revenue sources that are intended for service, 4) capital expenditures, and 5) transfers. specific expenditure purposes. Other re- Expenditures may not legally exceed appropria- stricted and dedicated resources are ac- tions as established by fund, department, and counted for in debt service, trust, and capital category group. Transfers or revisions within project funds. funds are allowed, but supplemental appropria- tions must be approved by the City Council fol- Þ«¼¹»¬ Ð®±½» îç These funds include: Arterial Street, Street, and golf operations, which are self- Contingency Reserve, Lodging Tax, Park-supported through user charges. These op- ing, Community Development Block Grant, erations are operated like a private business Abatement Revolving, Police Special Pro-enterprise which requires periodic determi- jects, Public Access Television, Gift & Do-nation of revenues earned, expenses in- nations, Trial Improvement, One Percent for curred, and net income for capital, mainte- Arts, and Conference Center Operations. nance, public policy, management control, and accountability. Debt Service Funds, Bond Fund These funds are used to account for the ac-These funds include: Water Utility, Waste- cumulation of resources for and payment of water Utility, Stormwater Utility, and Gold general obligation bond principal and inter-Mountain Golf Complex. est from governmental resources. The City has two debt service fund, the Bond Fund Internal Service Funds and Park Plaza Debt Fund. Internal Service Funds are used to account for goods and services provided internally Capital Improvement Funds to various City operations. The City uses These funds are used to account for the ac-internal service funds to account for mainte- quisition or construction of major capital nance and acquisition of its fleet of vehi- facilities other than those funded by pro-cles, insurance premiums and claims, as prietary and trust funds. well as information technology services. These funds include: Public Safety Bond, These funds are: Risk Management, Equip- Harborside Plaza & Commons, Park Plaza ment Rental Reserve—Operations & Main- Construction, General Government Capital tenance, Equipment Rental Reserve— Improvement, Park Facilities Construction, Equipment Reserve, and Information Ser- and the Boardwalk Evergreen Park Project. vices. Proprietary Funds Basis of Budgeting Proprietary Funds are used to account for All of the funds are budgeted using the modified the City’s business-type activities. Busi-accrual basis of accounting. Modified accrual ness-type activities provide specific goods accounting recognizes revenues when they be- or services to a group of customers that are come measurable and available. Measurable paid for by fees charged to those customers, means that the dollar value of the revenue is enterprise funds and internal service funds. known. Available means that it is collectible within the current period, or soon enough after Enterprise Funds the end of the current period to pay liabilities of Enterprise Funds are used to account for the current period. For this purpose the City goods and services provided to citizens. considers revenues to be available if they are The City enterprise funds account for utility collected within 30 days of the end of the cur- Þ«¼¹»¬ Ð®±½» íð rent fiscal period. Expenditures generally are Council in separate actions. The General recorded when a liability is incurred. However, Capital Improvement Plan has been updated debt service expenditures, as well as expendi-and is included in the Capital Improvement tures related to compensated absences and Funds section of this 2010 budget document. claims and judgments, are recorded only when payment is due. The budget process begins mid-year with a workshop to establish issues and goals to be Accounting Basisaddressed in the development of the budget. The basis of accounting refers to when revenues The workshop is held with the City Council, and expenditures or expenses are recorded in the Department Directors, and the Mayor. In accounts and reported in the financial state-mid July, budget preparation guidelines are ments. The City’s Annual Financial Report distributed to departments. These guidelines shows the status of the City’s finances in confor-provide instructions and forms necessary for mance with generally accepted accounting prin-the development of the budget. The budget ciples (GAAP). In most cases this conforms to submittals and requests are then due to Fi- the way the City prepares its budget. Exceptions nance by mid August and are subsequently are as follows: compiled for the review of the Department Compensated absences liabilities that are Directors and Mayor. The review and revi- expected to be liquidated with expendable sion process takes place over the course of available financial resources are accrued as the next several weeks. Throughout the earned by employees (GAAP) as opposed to budget process, meetings are held with ap- being expended when paid (Budget Basis). propriate staff to discuss the proposed oper- Principal payments on long-term debt within ating budget, its overall financial picture and the Enterprise Funds are applied to the out-relevant services to be provided. The final standing liability on a GAAP basis, as op-management review of the budget is per- posed to being expended on a Budget Basis. formed with the participation of Department Capital Outlays within the Proprietary Funds Directors and the Mayor in a series of meet- are recorded as assets on a GAAP basis and ings—as needed to complete the review and expended on a Budget Basis. come to agreement on the final budget to be proposed to the City Council for adoption. A Capital Improvement Planis prepared annu-In accordance with RCW 35.33.055, the pre- ally in accordance with the requirements of the liminary budget is then made available for Washington State Growth Management Act and public review in the office of the City Clerk defines the long-term capital plans of the City. on or before November 1 of each year. However, the individual capital project expendi- tures are appropriated through annual budget In late October, the Mayor and Director of ordinances. A Transportation Plan and Compre-Financial Services submit the proposed hensive Wastewater and Water Plans have been budget to the City Council in a public meet- previously prepared and adopted by the City ing—initiating the public hearing and re- Þ«¼¹»¬ Ð®±½» íï view process which is then conducted through-Budget Calendar out the months of October and November. Sev-June 2009 eral workshops are held with the City Council Review proposed schedule with committee during October and November to explain signifi-Kick-off meeting: review budget calendar, cant sections of the proposed budget and answer changes, issues, etc. questions. After the review period is concluded, Finance provides pay and benefit informa- any changes determined necessary are then in-tion for current employees to Directors for corporated and the budget ordinance is presented review and Director approval for public hearing and City Council action. The Directors return approved pay and benefit budget is required to be adopted by no later than information on employees December 31. July 2009 Training sessions to review current year-to- The City encourages public participation in the date information, year-end projections, fore- budget process. Budget information is made casts for 2010 and beyond, finance policy, available to the public through open meetings , fund structure, anticipated rate increases and by televising regular Council meetings on Brem-other revenue matters, discussion of and re- erton Kitsap Access Television, as well as by visions to process and schedule providing copies of the budget and Council Council goal setting work session agenda items on the City’s web siteDistribute budget packet and instructions (http://www.ci.bremerton.wa.us/) and making July/August 2009 hardcopies available in the City Council office Prepare budget template information, history located on the sixth floor of the Norm Dicks information, demographic, department initia- Government Center. tives, etc. August 2009 Six-year Capital Improvement Plan (CIP) provided by departments September 2009 Review/approve CIP related to Growth Man- agement Act (GMA) Departments provide department budgets to Finance including CIP, narrative, projected activity levels, changes from prior year(s) Consolidate all department budgets into working document October 2009 Review/revise budgets for submittal to Council Þ«¼¹»¬ Ð®±½» íî Budget Distribution and reading of the îðïð ÍÝØÛÜËÔÛ Ý×ÌÇ ÝÑËÒÝ×Ô ÎÛÊ×ÛÉ ú ßÜÑÐÌ×ÑÒ budget message Clerk publishes notice of filing of prelimi- Ó»»¬·²¹ nary budget and public hearing on property Ü¿¬»Ì§°»Ü»½®·°¬·±²ñÌ±°·½ tax levy Budget workshop 10/12/09 Workshop Review/revise budgets for submittal to Council November 2009 Budget workshops 10/30/09 Budget distribution Clerk publishes notice of public hearing for final budget adoption 11/04/09 NotificationClerk publishes notice of filing of pre- Public hearing on revenue sources, property liminary and final budget and public taxes, rates & fees, & utility rates hearing on property tax levy December 2009 11/4/09 Workshop Budget workshop and reading of the Public hearing on 2010 budget adoption and budget message 2009 final budget adjustments 11/05/09 Workshop Budget workshop 11/11/09 Follow-up Work-Tentative follow-up workshop shop 11/11/09 NotificationClerk publishes notice of filing of pre- liminary and final budget and public hearing on property tax levy 11/18/09 Council Meeting Public hearing on revenue sources, prop- erty taxes, rates & fees, & utility rates 12/02/09 Council Meeting Public hearing on 2010 budget adoption and 2009 final budget adjustment Þ«¼¹»¬ Ð®±½» íí íì Strategic Priorities and Initiatives The Mayor and City Council have developed ronment which highlights the City’s unique strategic priorities to guide the development, maritime atmosphere. Provide adequate direction, and management of the City. Specific parking while also promoting efficient circu- initiatives to support these strategic priorities lation. In key areas identified for economic have been identified with goals and measures expansion, developable sites will be pre- described. qualified for environmental permitting as “planned actions”. This will extend to reha- Strategic Priorities bilitation programs, such as grant funding to clean up the City’s challenging brownfield Distinctive Growth, with Viable Neighbor- sites. Special accommodations, such as ad- hoods and Centers that Provide Greater vanced utility planning and the provision of Choice and Convenience cutting edge technology, will further encour- The City will actively work towards achieving age use of these sites. The City and its part- cohesive, stable neighborhoods that have a nering jurisdictions will apply appropriate homeowner majority. The architectural tax strategies to attract and retain businesses. styles and scales, established boundaries, and central features of neighborhoods will guide Supportive Transportation, with Seamless, the criteria and standards for new develop- Efficient, and Varied Choices ment to ensure compatibility with surround- Bremerton’s size and role as a regional hub ing qualities. Designated Centers along with provides the foundation for an exemplary existing traditional neighborhood businesses transportation system, with diverse and con- will offer and promote higher density life- venient mobility options. The City, in coop- styles, encourage convenient commercial and eration with State and with other transporta- employment services, and provide a greater tion providers, will work to enhance and diversity of housing choices. maintain services and facilities that build on that diversity, while striving to reduce the Enticing New Development and Retaining dominance of single-occupant automobile Existing Businesses, With a Focus on the transportation. Downtown Regional Center The City of Bremerton will position itself to attract development and retain existing busi- nesses, especially where there are opportuni- ties for new or expanded employment. Zon- ing categories will provide sufficient indus- trial, commercial, and mixed use lands for business opportunities. The City will take actions to ensure a friendly, welcoming envi- Strategic Priorities and Initiatives íë ×³°®±ª»¼ ß½½»·¾·´·¬§ô Û°»½·¿´´§ º±® ¬¸» protection, and sanitary sewers. The City will partner with citizens, schools, and other Ð»¼»¬®·¿² The City’s transportation system is well posi-local organizations to increase and enhance tioned for innovative development, especially educational opportunities and provide an en- expanded use of alternative travel options, vironment that embraces and supports fami- enabled by the existing transit and ferry sys-lies and youth. tems. Designated Centers will be strongly characterized by walkable designs with link-Ñ°»² Í°¿½»ô Ò¿¬«®¿´ ß®»¿ô ¿²¼ Ð¿®µ ages to one another. Trails and bike lanes ¬¸¿¬ Ó¿¨·³·¦» ¬¸» Ò¿¬«®¿´ Û²ª·®±²³»²¬ will emphasize safety and have uniform sign-¿²¼ Ð®±³±¬» Ý±³³«²·¬§ Ð®·¼» age. Street ends, parks, and opens spaces Bremerton citizens will benefit from an open- will offer recreational opportunities as well space system that increases the amount of as access to the shoreline for everyone’s en-green-space and compliments habitat protec- joyment.tion goals, public safety concerns, and rec- reational needs. City owned properties will Ï«¿´·¬§ Ø±«·²¹ô ©·¬¸ Þ®±¿¼»® Ý¸±·½» be well maintained and strategically incorpo- The City will promote quality, affordable rated into this system. housing, for all family types, ages, and in- comes. New, creative housing projects, such Ûºº·½·»²¬ô ß½½±«²¬¿¾´»ô ¿²¼ Ú·²¿²½·¿´´§ Î»ó as artists’ lofts and courtyard homes, will °±²·¾´» Ý·¬§ Ù±ª»®²¿²½» meet the need of special populations such as The City will maintain public trust and confi- short term residents and citizens in need of dence by utilizing resources in the most open transitional housing. Bremerton will promote and efficient manner possible. Resources en- private and public efforts to secure adequate trusted to the City will be used in a manner capital for affordable housing projects at that provides services, public facilities, and competitive and favorable market costs. Pri-infrastructure necessary to meet the needs of ority will go to projects that advance owner-the community—both today and in the future. occupied units. The City’s adopted financial goals and poli- cies provide the framework for financial Í¿º»ô Ø»¿´¬¸§ô Ô·ª¿¾´» Ò»·¹¸¾±®¸±±¼ health and stability that is necessary to meet The City will (within the limits of fiscal re-those expectations. The financial goals are sources) proactively enforce ordinances, es-designed to achieve financial sustainability pecially in relation to Code Enforcement, and flexibility, demonstrate proper steward- Emergency Management and Community Po-ship of public funds, and provide accountabil- licing. Public safety is primary. Public fa-ity. cilities and services will be conveniently and equitably located throughout the community, chiefly through the prescription and monitor- ing of service levels that reflect community values in areas such as law enforcement, fire Í¬®¿¬»¹·½ Ð®·±®·¬·» ¿²¼ ×²·¬·¿¬·ª» íê Ð»®±²²»´ ×²¬®±¼«½¬·±² 2008. The Judge’s compensation adjustment is The City of Bremerton provides services and required in order to remain eligible to participate programs for its citizens through the efforts of its in certain state shared revenues. In addition, the qualified and capable staff. 2010 budget includes a cost of living adjustment of 2% for those employees covered under the The 2010 budget includes changes to staffing “management, professional, confidential & fidu- levels and pay band changes as noted in the fol-ciary” pay plans. Finally, the budget also in- lowing tables. The approved pay bands are in-cludes pay adjustments anticipated to be required cluded in this section of the budget document. per the various labor agreements of the City. The Municipal Court Judge compensation was set at 95% of the District & Superior Court The following is a summary of 2010 Personnel judges’ salaries as updated on September 1, Changes: Ü»°¿®¬³»²¬ Ð±·¬·±² ß½¬·±² ÚÌÛ Ý¸¿²¹» Authorized Staffing Per 2009 Budget 367.23 Ù»²»®¿´ Ú«²¼ Finance Assistant Finance Officer Eliminated Position - Dept. Reorganization -1.00 Finance Accounting Assistant II New Position - Dept. Reorganization 1.00 Legal Legal Assistant II Increasing FTE by .45 - Dept. Reorganization 0.45 Legal Risk Mgmt Specialist Title Change from Risk Manager 0.00 Legal Legal Assistant II Added for Prosecution 1.00 Legal Assistant City Attorney Added for Prosecution 1.00 Legal Prosecutor II Added for Prosecution 1.00 Legal Paralegal Eliminated Position - Dept. Reorganization -1.00 Police Police Officer Removed Unfunded Position -1.00 Police Police Officer Eliminated Positions -2.00 Police Office Assistant Sr. Eliminated Position due to Early Separation -1.00 Fire Firefighter Eliminated Positions -3.00 Fire Battalion Chief Added Positions - Dept Reorganization 3.00 Fire Lieutenants Removed Positions - Dept. Reorganization -3.00 Ð«¾´·½ É±®µ ú Ë¬·´·¬·» Administration Project Manager Eliminated Position -1.00 Engineering Engineering Tech II Eliminated Positions -2.00 Wastewater WWTP Tech Trainee* Added Position 1.00 Street Sign Shop Service Specialist Eliminated Position -1.00 Street Electronics Tech Eliminated Positions - Dept. Reorganization -3.00 Ù±´º Administration Professional/Mgmt Eliminated Position -0.55 Authorized Staffing Per 2010 Budget 356.13 *Position Terminates 8/31/2010 Ð»®±²²»´ íé Some City employees who are eligible under the payment of insurance premiums with a mod- state law to be represented by a labor organiza-est contribution from employees per month per tion are employed under labor contract provi-dependents covered. Currently the City’s medi- sions on such matters as salaries, vacation, sick cal insurance plans are provided through KPS leave, medical and dental insurance, working and Group Health. The City has continued to conditions, and grievance procedures. Bremer-experience rapid escalation of medical insurance ton strives to complete these agreements in a premium costs and the 2010 budget anticipates timely manner and promote labor relations poli-an increase for medical insurance premiums of cies that are mutually beneficial to the City and 12 % more than the 2009 rates based upon early employees. insurance renewal rate indicators. Ð»²·±² Ð´¿² Û³°´±§»» Ù®±«° Substantially all City full-time and qualifying Represented: part-time employees participate in either a Public Teamster’s—(178members) Employees Retirement System (PERS) or the Bremerton Police Officer’s Guild—(57 mem-Law Enforcement Officers and Fire Fighters bers)(LEOFF) Retirement System. PERS and LEOFF Police Management Association—(5 members) are statewide local government retirement sys- International Association of Firefighters—(56 tems administered by the Department of Retire- members) ment Systems. The employer contribution for the LEOFF 2 and PERS retirement systems has Non-Represented:decreased from the prior year. The employer Management and Professional—49 contribution for LEOFF 2 has decreased by .22% Elected Positions—11 and the employer contribution for PERS has de- creased by 3%. Employee contributions have Ó»¼·½¿´ Ð´¿² also decreased by .37% for LEOFF 2 and 1.55% for PERS 2 and PERS 3. The City provides medical insurance coverage to employees and their dependents and provides for Ð»®±²²»´ íè Personnel Ý·¬§ Ý±«²½·´ City Council9.00 9.00 9.00 9.00 9.00 9.00 9.00 $1,000$1,150 Legislative Assistant1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,261$6,410 Council/Auditor Assistant1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,537$5,528 Total City Council11.00 11.00 11.00 11.00 11.00 11.00 11.00 Û¨»½«¬·ª» Mayor1.00 1.00 1.00 1.00 1.00 1.00 1.00 $10,002$10,002 Executive Assistant1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,261$6,410 Total Executive2.00 2.00 2.00 2.00 2.00 2.00 2.00 Ú·²¿²½·¿´ Í»®ª·½» Director of Financial Services1.00 1.00 1.00 1.00 1.00 1.00 1.00 $9,057$11,036 Finance Officer1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,735$8,206 City Clerk1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,101$7,434 Deputy City Clerk- - - - 1.00 1.00 1.00 $4,105$4,830 Assistant Finance Officer1.00 1.00 1.00 1.00 1.00 - - $6,101$7,434 Budget Analyst1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,008$6,101 Office Assistant Sr. Spec.1.00 1.00 1.00 1.00 - - - Accounting Assistant Sr.3.00 3.00 3.00 3.00 4.00 3.00 3.00 $3,684$4,333 Accounting Assistant II2.00 2.00 2.00 2.00 - 2.00 2.00 $3,318$3,887 Payroll Specialist1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,684$4,333 Customer Service Representative- - - - 1.00 - - $3,146$3,684 Part-Time Clerical- - - - 0.38 0.38 0.38 Total Financial Services12.00 12.00 12.00 12.00 12.38 11.38 11.38 Ø«³¿² Î»±«®½» Human Resources Manager1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,206$9,998 Human Resources Analyst1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,008$6,101 Civil Service Officer/HR Assistant1.00 1.00 1.00 1.00 1.00 - - $4,537$5,528 Total Human Resources3.00 3.00 3.00 3.00 3.00 2.00 2.00 Ô»¹¿´ City Attorney1.00 1.00 1.00 1.00 1.00 1.00 1.00 $9,516$11,594 Assistant City Attorney II2.00 1.00 2.00 2.00 2.00 2.00 2.00 $7,076$8,621 Assistant City Attorney I- - - - - 1.00 1.00 $5,807$7,076 Prosecutor II- - - - - - 1.00 $5,008$6,101 Prosecutor I- - - - - 1.00 - $4,318$5,261 Risk Manager1.00 1.00 1.00 1.00 1.00 - - $6,735$8,206 Risk Management Specialist- - - - - 1.00 1.00 $5,528$6,735 Paralegal- 1.00 1.00 1.00 1.00 1.00 - $5,261$6,410 Legal Assistant II1.00 - - - - 1.00 2.00 $3,912$4,766 Legal Assistant I - - 0.25 0.50 0.55 1.00 - $3,723$4,537 Total Legal5.00 4.00 5.25 5.50 5.55 9.00 8.00 Ó«²·½·°¿´ Ý±«®¬ Municipal Court Judge1.00 1.00 1.00 1.00 1.00 1.00 1.00 $11,219$11,219 Court Services Administrator1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,410$7,810 Probation Officer1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,105$4,830 Legal Technician Sr.1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,578$5,392 Legal Technician6.00 6.00 6.00 6.00 6.00 7.00 7.00 $3,318$3,887 Total Municipal Court10.00 10.00 10.00 10.00 10.00 11.00 11.00 íç Personnel Monthly Salary Range Function/Department2004200520062007200820092010LowHigh Ý±³³«²·¬§ Ü»ª»´±°³»²¬ Director of Community Development1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,621$10,504 Assistant Director- - - 1.00 1.00 1.00 1.00 $6,735$8,206 Planning Manager1.00 1.00 1.00 - - - - Development Manager1.00 1.00 1.00 - - - - Senior Planner II- - - 2.00 2.00 - - $5,261$6,410 Office Assistant Sr. Spec.- - 1.00 1.00 1.00 1.00 1.00 $3,684$4,333 Office Assistant Sr.1.00 1.00 - - - - - Code Enforcement Officer- - - 1.00 1.00 1.00 1.00 $5,097$6,026 Project Assistant- - - - - - 1.00 $3,684$4,333 Planner II- - - 1.00 1.00 1.00 1.00 $5,097$6,026 Planner I3.00 4.00 4.00 2.00 2.00 2.00 2.00 $4,578$5,392 Building Development Specialist III- - - 1.00 1.00 1.00 1.00 $5,097$6,026 Building Development Specialist II3.00 3.00 3.00 1.00 1.00 1.00 1.00 $4,578$5,392 Building Development Specialist I2.00 2.00 2.00 2.00 2.00 1.00 1.00 $3,887$4,578 Total Community Development12.00 13.00 13.00 13.00 13.00 10.00 11.00 Ð±´·½» Ü»°¿®¬³»²¬ Police Chief1.00 1.00 1.00 1.00 1.00 1.00 1.00 $9,516$11,594 Police Captain2.00 2.00 2.00 2.00 2.00 2.00 2.00 $8,816$9,637 Police Lieutenant3.00 3.00 3.00 3.00 3.00 3.00 3.00 $7,740$8,461 Police Sergeant7.00 7.00 8.00 8.00 8.00 8.00 8.00 $6,669$7,254 Police Officer49.00 49.00 49.00 52.00 52.00 52.00 49.00 $4,999$6,469 Court Home Detention Specialist1.00 1.00 1.00 1.00 1.00 1.50 1.50 $4,105$4,830 Warrant Server3.00 3.00 3.00 3.00 3.00 2.00 2.00 $4,105$4,830 Police Support Manager- - 1.00 1.00 1.00 1.00 1.00 $5,528$6,735 Administrative Analyst1.00 1.00 - - - - - Police Records Specialist II4.00 5.00 5.00 5.00 5.00 5.00 5.00 $3,497$4,105 Police Records Specialist I 1.00 - - - - - - Office Assistant Sr. 4.00 4.00 4.00 4.00 4.00 4.00 3.00 $3,318$3,887 Traffic Safety Officer1.00 - - - - - - Evidence Property Control Specialist- - - 1.00 1.00 1.00 1.00 $3,146$3,684 Lead Evidence Property Control Specialist- - - 1.00 1.00 1.00 1.00 $3,318$3,887 Community Relations & Information Specialist- 1.00 1.00 1.00 1.00 1.00 1.00 $4,578$5,392 Total Police Department77.00 77.00 78.00 83.00 83.00 82.50 78.50 Ú·®» Ü»°¿®¬³»²¬ Fire Chief1.00 1.00 1.00 1.00 1.00 1.00 1.00 $9,057$11,036 Assistant Fire Chief1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,206$9,998 Battalion Chief1.00 1.00 1.00 1.00 1.00 1.00 4.00 $8,654$9,036 Fire Captain3.00 3.00 3.00 3.00 3.00 3.00 3.00 $7,890$8,463 Fire Captain - Deputy Fire Marshal1.00 1.00 1.00 1.00 1.00 1.00 1.00 $7,890$8,463 Fire Captain - Medical Officer1.00 1.00 1.00 1.00 1.00 1.00 1.00 $7,890$8,463 Firefighter/Fire Prevention2.00 2.00 2.00 2.00 2.00 1.00 1.00 $7,318$7,700 Fire Lieutenant9.00 9.00 12.00 13.00 13.00 13.00 10.00 $7,318$7,700 Firefighter22.00 16.00 13.00 12.00 12.00 18.00 15.00 $4,454$6,363 Firefighter/SCBA- 3.00 3.00 3.00 3.00 3.00 3.00 $4,632$6,618 Firefighter/Equipment Maintenance- 3.00 3.00 3.00 3.00 3.00 3.00 $4,632$6,618 Paramedic/Firefighter15.00 15.00 15.00 15.00 15.00 15.00 15.00 $5,011$7,159 Office Assistant Sr. Spec.1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,684$4,333 Office Assistant II1.00 1.00 1.00 1.00 1.00 - - $2,989$3,497 Total Fire Department58.00 58.00 58.00 58.00 58.00 62.00 59.00 ìð Personnel Ý·¬§ ß«¼·¬±® City Auditor1.00 1.00 1.00 1.00 1.00 1.00 1.00 $7,076$8,621 Total City Auditor1.00 1.00 1.00 1.00 1.00 1.00 1.00 Ð¿®µ ú Î»½®»¿¬·±² Director of Parks & Recreation1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,206$9,998 Parks Development Planner- - 1.00 1.00 1.00 1.00 1.00 $5,261$6,410 Administrative Analyst1.00 1.00 - - - - - Parks Maintenance Manager1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,528$6,735 Athletics/Recreation Manager1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,528$6,735 Recreation Manager1.00 - - - - - - Parks Maintenance Supervisor- 1.00 1.00 1.00 1.00 1.00 1.00 $5,392$6,367 Contract Administrator1.00 1.00 - - - - - Professional/Management- - - - 0.55 0.55 - $3,093$3,093 Office Assistant III1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,146$3,684 Office Assistant II1.00 1.00 1.00 1.00 1.00 1.00 1.00 $2,989$3,497 Parks Facilities Specialist1.00 1.00 1.00 1.00 1.00 - - $4,830$5,699 Parks Service Specialist Lead1.00 - - - - - - Parks Service Specialist, Sr.6.00 4.00 4.00 4.00 4.00 4.00 4.00 $4,105$4,830 Parks Service Specialist 2.00 4.00 4.00 4.00 4.00 4.00 4.00 $3,684$4,333 Parks Laborer- 5.25 5.25 5.50 5.50 4.50 4.50 $2,694$3,146 Recreation Program Coordinator III1.00 1.00 1.00 1.00 2.00 2.00 2.00 $4,105$4,830 Recreation Program Coordinator II 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $3,887$4,578 Recreation Program Coordinator I1.00 1.00 3.00 3.00 2.00 1.00 1.00 $3,318$3,887 Total Parks & Recreation22.00 26.25 27.25 27.50 28.05 25.05 24.50 Û½±²±³·½ Ü»ª»´±°³»²¬ Director of Economic Development1.00 1.00 - - - - - Redevelopment Projects Administrator- - 1.00 1.00 1.00 1.00 - $9,057$11,036 Office Assistant Sr.1.00 1.00 1.00 1.00 - - - Project Assistant- - - - 1.00 1.00 - $3,684$4,333 Total Economic Development2.00 2.00 2.00 2.00 2.00 2.00 - Ì±¬¿´ Ù»²»®¿´ Ú«²¼îïëòðð îïçòîë îîîòëð îîèòðð îîèòçè îîèòçí îïçòíè Ý±³³«²·¬§ Ü»ª»´±°³»²¬ Þ´±½µ Ù®¿²¬ Community Development Programs Administrator1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,528$6,735 Community Development Programs Coordinator1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,008$6,101 Total Community Development Block Grant2.00 2.00 2.00 2.00 2.00 2.00 2.00 ÞÕßÌ Public Access Manager1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,261$6,410 Production Administrator- - 1.00 1.00 1.00 1.00 1.00 $4,537$5,528 Total BKAT1.00 1.00 2.00 2.00 2.00 2.00 2.00 Ð¿®µ Ð´¿¦¿ Ý±²¬®«½¬·±² Ú«²¼ Redevelopment Projects Administrator- - - - - - 1.00 $9,057$11,036 Total Park Plaza Construction Fund- - - - - - 1.00 ìï Personnel Monthly Salary Range Function/Department2004200520062007200820092010LowHigh Ð«¾´·½ É±®µ ú Ë¬·´·¬·» Í¬®»»¬ Ü»°¿®¬³»²¬ Public Works Operations Manager1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,735$8,206 Electronics Supervisor1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,392$6,367 Street Service Specialist Supervisor2.00 2.00 2.00 2.00 2.00 2.00 2.00 $5,392$6,367 Sign Shop Service Specialist Supervisor1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,392$6,367 Electronics Technician4.00 5.00 4.00 4.00 4.00 4.00 1.00 $4,830$5,699 Journey Electrician1.00 1.50 1.50 2.00 2.00 3.00 3.00 $4,830$5,699 Street Service Specialist Sr.3.00 3.00 3.00 3.00 3.00 3.00 3.00 $4,333$5,097 Street Service Specialist5.00 5.00 5.00 5.00 5.00 3.00 3.00 $3,887$4,578 Sign Shop Service Specialist Sr.1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,333$5,097 Sign Shop Service Specialist1.00 1.00 1.00 1.00 1.00 1.00 - $3,887$4,578 Accounting Assistant Senior- - 1.00 1.00 1.00 1.00 1.00 $3,684$4,333 Total Street Department20.00 21.50 21.50 22.00 22.00 21.00 17.00 Û²¹·²»»®·²¹ City Engineer1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,206$9,998 Managing Engineer2.00 2.00 2.00 2.00 2.00 2.00 2.00 $6,735$8,206 Project Manager2.00 2.00 2.00 2.00 2.00 2.00 2.00 $6,410$7,810 Accounting Assistant Senior1.50 1.00 1.00 - - - - Office Assistant Senior1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,318$3,887 Office Assistant II1.00 1.00 - - - 1.00 1.00 $2,989$3,497 Project Assistant- - - 1.00 1.00 1.00 1.00 $3,684$4,333 Civil Engineer III1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,026$7,070 Civil Engineer II3.00 3.00 3.00 3.00 3.00 3.00 3.00 $5,699$6,723 Civil Engineer I1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,097$6,026 Engineering Technician Sr.2.00 2.00 2.00 2.00 2.00 2.00 2.00 $5,699$6,723 Engineering Technician IV5.50 5.00 5.00 5.00 6.00 6.00 6.00 $4,830$5,699 Engineering Technician III2.00 3.00 3.00 3.00 2.00 2.00 - $4,333$5,097 Engineering Technician II2.00 2.00 2.00 1.00 1.00 1.00 1.00 $3,887$4,578 Permit Technician- - - 1.00 1.00 1.00 1.00 $3,887$4,578 Total Engineering25.00 25.00 24.00 24.00 24.00 25.00 23.00 Ð«¾´·½ É±®µ ú Ë¬·´·¬§ ß¼³·²·¬®¿¬·±² Director of Public Works & Utilities1.00 1.00 1.00 1.00 1.00 1.00 1.00 $9,057$11,036 Project Manager1.00 1.00 1.00 1.00 1.00 1.00 - $6,410$7,810 PW&U Financial Manager1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,101$7,434 Administrative Analyst1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,261$6,410 Utility Accounts Supervisor1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,830$5,699 Accountant- 1.00 1.00 1.00 1.00 1.00 1.00 $4,578$5,392 Accounting Assistant Senior7.00 5.00 4.00 4.00 3.00 3.00 3.00 $3,684$4,333 Accounting Assistant III1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,497$4,105 Accounting Assistant II2.00 2.00 2.00 2.00 1.00 1.00 1.00 $3,318$3,887 Customer Service Representative1.00 1.00 1.00 1.00 2.00 2.00 2.00 $3,146$3,684 Office Assistant Senior Spec.1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,684$4,333 Office Assistant Senior2.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,318$3,887 Office Assistant II2.00 1.00 2.00 2.00 2.00 1.00 1.00 $2,989$3,497 Web Support Specialist- 1.00 1.00 1.00 1.00 1.00 1.00 $3,684$4,333 Total Utility Administration21.00 19.00 19.00 19.00 18.00 17.00 16.00 ìî Personnel Utility Operations Water Resources Water Resources Manager1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,735$8,206 Water Operator Lead1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,830$5,699 Water Operator Senior2.00 2.00 2.00 2.00 2.00 2.00 2.00 $4,333$5,097 Water Operator2.00 2.00 2.00 2.00 2.00 2.00 2.00 $3,887$4,578 Water Resources Operations Supervisor1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,392$6,367 Water Resources Assistant1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,497$4,105 Environmental Technician2.00 2.00 2.00 2.50 2.50 2.75 2.75 $4,830$5,699 Total Water Resources10.00 10.00 10.00 10.50 10.50 10.75 10.75 Wastewater Wastewater Manager1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,735$8,206 Wastewater Treatment Plant Operations Supv.1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,392$6,367 Wastewater Treatment Plant Maint. Supv.1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,392$6,367 Wastewater Treatment Plant Operator I3.00 3.00 3.00 3.00 3.00 3.00 3.00 $4,578$5,392 Wastewater Treatment Plant Operator II2.00 2.00 2.00 2.00 2.00 2.00 2.00 $4,830$5,699 Wastewater Treatment Plant Maint. Tech.3.00 4.00 4.00 4.00 4.00 4.00 4.00 $4,105$4,830 Wastewater Treatment Plant Maint. Trainee*- - - - - - 1.00 $3,887$4,578 Electronics Technician- - 1.00 1.00 1.50 1.00 1.00 $4,830$5,699 Journey Electrician1.00 1.50 1.50 1.50 1.00 1.00 1.00 $4,830$5,699 WWTP Laboratory Technician1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,333$5,097 Computerized Maint. Mgmt. Sys. Tech.1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,830$5,699 Total Wastewater14.00 15.50 16.50 16.50 16.50 16.00 17.00 Stormwater & Facilities Utility Operations Manager1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,735$8,206 Water Distribution Supervisor1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,392$6,367 Utilities Service Specialist Supervisor1.00 1.00 1.00 1.00 - - - Lead Utilities Service Specialist3.00 3.00 3.00 3.00 4.00 3.00 3.00 $4,830$5,699 Lead Water Distribution Specialist1.00 1.00 1.00 1.00 - - - Utilities Service Specialist Senior7.00 7.00 7.00 7.00 8.00 9.00 9.00 $4,333$5,097 Utilities Service Specialist9.00 9.00 10.00 11.00 11.00 11.00 11.00 $3,887$4,578 Utilities Meter Reader1.00 1.00 - - - - - Sewer/Storm Collection Supervisor- - - - 1.00 1.00 1.00 $5,392$6,367 Cross Connection Control Specialist1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,097$6,026 Maintenance Coordinator II2.00 1.00 1.00 - - - - Maintenance Coordinator I 1.00 1.00 1.00 - - - - Lead Facilities Service Specialist- - - 1.00 1.00 1.00 1.00 $4,830$5,699 Facilities Service Specialist Senior- - - 1.00 1.00 1.00 1.00 $4,333$5,097 Facilities Service Specialist- - - 2.00 2.00 2.00 2.00 $3,887$4,578 Facilities/Inventory Supervisor1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,392$6,367 Total Stormwater & Facilities29.00 28.00 28.00 31.00 32.00 32.00 32.00 * Position Terminates on 8/31/2010 ìí Personnel Monthly Salary Range Function/Department2004200520062007200820092010LowHigh Ú±®»¬®§ Forestry Manager1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,735$8,206 Forestry Service Specialist Supervisor1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,699$6,723 Forestry Service Specialist Senior2.00 2.00 2.00 2.00 2.00 2.00 2.00 $4,105$4,830 Total Forestry4.00 4.00 4.00 4.00 4.00 4.00 4.00 Ì±¬¿´ Ð«¾´·½ É±®µ ú Ë¬·´·¬§ Ñ°»®¿¬·±² ïîíòðð ïîíòðð ïîíòðð ïîéòðð ïîéòðð ïîëòéë ïïçòéë Û¯«·°³»²¬ Ó¿·²¬»²¿²½» Fleet Manager1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,807$7,076 Accounting Assistant II1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,318$3,887 Automotive Equipment Technician Supervisor- - 1.00 1.00 1.00 1.00 $5,392$6,367 Lead Automotive Equip. Tech.1.00 1.00 1.00 - - - - Automotive Equipment Tech.3.00 3.00 3.00 3.00 3.00 3.00 3.00 $4,333$5,097 Automotive Technician Assistant- - - - 1.00 1.00 1.00 $3,318$3,887 Total Equipment Maintenance6.00 6.00 6.00 6.00 7.00 7.00 7.00 ×²º±®³¿¬·±² Ì»½¸²±´±¹§ Information Systems Manager1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,735$8,206 Network Administrator1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,392$6,367 Application Support Analyst- - - - 1.00 1.00 1.00 $4,830$5,699 Lead PC Technician- - - - 1.00 1.00 1.00 $4,830$5,699 Customer Service/PC Technician1.00 1.00 1.00 1.00 - - - PC Technician2.00 2.00 2.00 2.00 1.00 1.00 1.00 $4,333$5,097 Web Support Specialist- - - - - - - $3,684$4,333 Total Information Technology5.00 5.00 5.00 5.00 5.00 5.00 5.00 Ì±¬¿´ Û³°´±§»»íëîòðð íëêòîë íêðòëð íéðòðð íéïòçè íéðòêè íëêòïí FTE Per 1,000 Population9.3810.3010.0410.3310.0910.129.73 City Population37,52034,58035,91035,81036,86036,62036,620 Voluntary Reduced Hour Work Week or Furloughs - Submitted for Consideration ÚÌÛ Û¯«·ª¿´»²¬ General Fund Financial Services -0.19 Department of Community Development -1.03 Legal-0.09 Auditor-0.04 Parks -0.10 Public Works Administration -0.40 Water Resources -0.10 Forestry -0.10 Engineering-0.30 Total Voluntary Reduced Hours -2.35 ìì Budget Detail Understanding the Bremerton Budget Each table includes several columns: The City of Bremerton presents budgeted fi- nancial information in detail tables by fund. Fund Name ActualActual BudgetEstimateProposed (Amounts in thousands)20072008200920092010 Description Column 1—Description Column 6—Proposed budget for fiscal year Resources are grouped by seven different 2010 revenue types; requirements are grouped by Revenues and expenditures for fiscal year expenditure type. 2010 are shown on a proposed basis in the sixth column of the budget detail for each Column 2 & 3—Actual data for prior two fund. years Revenues and expenditures for the prior two In addition to the budget detail tables for each fiscal years are shown in the second and third fund, information about each fund and the ser- columns of the budget detail for each fund. vices provided by each department are shown including additional detail on: Column 4—Budget for current year data Revenues and expenditures for the current Number of full time equivalent em- fiscal year are shown on a budgeted basis in ployees (FTE’s); the fourth column of the budget detail for Types of revenues and expenditures; each fund. Description of services provided; A listing of accomplishments and an Column 5—Estimate for current year data overview of goals and objectives; and Revenues and expenditures for fiscal year Performance measurement data re- 2009 are shown on an estimated basis in the lated to city services fifth column of the budget detail for each fund. The estimates are as of the date of pub- lication of the budget document. Budget Detail ìë ìê Ù»²»®¿´ Ú«²¼ Ñª»®ª·»© Introduction: The General Fund is the principal governmental vate utility taxes, federal and state grants, fines, fund of the City and is used to account for all and charges for services. These resources pay revenues and expenditures which are not ac-for police, fire, parks, municipal court, police counted for in any other fund. The majority of and fire pension, community development, eco- General Fund revenue come from property taxes, nomic development, government facilities, and sales taxes, business and occupation taxes, pri-administration. General Fund revenue has had an annual average Ð®±°»®¬§ Ì¿¨ increase of 7.1% for the 3-year period spanning 2007 through 2009. The projected 2009 revenue The City’s property tax is levied based on the reflects 13.8% increase from 2008 revenue. Ex-assessed property value from the previous year, cluding one-time transfers and tax recoveries as determined by the Kitsap County Assessor. ($2.1M) projected 2009 revenue is 7.3% greater Annually the City Council sets the property tax than 2008. Total budgeted 2010 revenue are levy as part of the annual budget process. The $.817M less than estimated 2009 revenue. Ex-budget includes an increase of one percent, an cluding one-time receipts, 2010 represents a exception authorized by Council resolution, plus 3.7% increase over the 2009 estimated receipts. the value of new construction and annexed prop- erties. Ù»²»®¿´ Ú«²¼ Ñª»®ª·»© ìé Due to the current economic conditions a collec-percent increase. The current year deflation tion rate of 94.5% has been used to estimate is .00848% and the budget includes a levy in- revenue, a 4.4% increase from prior year. With crease of one percent utilizing the allowed hard- voter approval of I-747, cities are limited to reve-ship provision. In addition, the EMS tax levy of nue increases of the lesser of inflation or 1 per-fifty cents ($0.50) per thousand dollars ($1,000) cent plus new construction each year. In years in of assessed valuation, has been levied with esti- which the inflation rate is less than one percent mated revenue of $1.458M . The following ta- there is a hardship provision that allows the City, bles recap the City’s recent property tax levy in- if tax vote room is available, to assess up to a one formation. Ù»²»®¿´ Ú«²¼ Ñª»®ª·»© ìè Í¿´» ú Ë» Ì¿¨ The sales tax rate in Bremerton is 8.6%. Of this for 2010 is $6.551M and is $.191M (3%) greater amount the City’s portion is .85%, the balance than estimated 2009 sales and use tax. Please see going to other agencies. The budgeted amount chart below for distribution. $10,000 $8,000 $6,000 $4,000 $2,000 $0 201020092008200720062005 RegularCriminal Justice In 2007, the State legislature implemented the tical difference between practice before the law Streamlined Sales Tax Act (SSTA) which went was implemented and the SSTA law. However, into effect mid-year 2008. The Streamlined when goods are delivered to the customer at a Sales Tax Bill (SSB 5089) shifts local sales taxes separate location, the SSTA allocates sales tax to to the place of delivery as opposed to where it the jurisdiction where the customer is located was shipped from. In most instances, the cus-rather than the jurisdiction where the retailer is tomer accepts delivery at the store, with no prac-located. Ù»²»®¿´ Ú«²¼ Ñª»®ª·»© ìç The changes in the sourcing do not impact use The budget anticipates $4.861M from utility taxes or sales taxes related to construction and taxes, an increase of 2.7% over the prior year certain types of major purchases such as automo-estimated amount. biles, mobile homes, boats, and airplanes. De- partment of Revenue estimates indicate that Þ«·²» ú Ñ½½«°¿¬·±² Ì¿¨ Bremerton will experience financial benefits from the legislative change of approximately The City of Bremerton imposes a local business $80,000 per year initially.2009 was the first full and occupation tax which applies to the gross year of implementation of the SSTA and pro-income of businesses that engage in business vides a positive impact to the City of Bremer-activity within the City. Tax rates vary from ton’s sales tax revenue. 0.125% to 0.2% of gross revenue depending on the classification of business activity. Business Ë¬·´·¬§ Ì¿¨ & occupation tax is the fourth largest source of revenue in the General Fund. Business & occu- Utility taxes are levied on the gross operating pation tax revenue budgeted for 2010 is esti- revenues earned by private utilities; electric, gas, mated at $3.086M which is $.09M or 3% higher telephone, cable television, and solid waste; than the prior year estimates. within Bremerton. Revenue from utility tax declined in 2009 as the result of the PSNS securing natural gas from a tax-exempt source in the fourth quarter of 2008. The annual lost revenue is estimated at approxi- mately $700,000. Utility taxes generally increase year to year due to rate increases invoked by private utilities. Ë¬·´·¬§ Ì¿¨» Ñ¬¸»® Ì¿¨» $6,000 $5,000 Solid Waste The remaining tax revenues compose a small $4,000 Cable TV $3,000 share of total tax receipts for the City. These Telephone $2,000 other taxes are as follows: Gas $1,000 Electric $0 Amusement Device Gross Receipts Tax - 201020092008200720062005 rate of 2% on gross revenues Ù»²»®¿´ Ú«²¼ Ñª»®ª·»© ëð to individual jurisdictions on a per capita basis. Admission Tax — rates vary from 2% to 5% Population figures, determined annually as of of admission price April 1 by the State demographer in the Office Gambling Taxes (including pulltabs, card- of Financial Management, are used as the basis rooms, bingo, raffles, and fundraising) - for the per capita distribution of these funds. rates vary from 2% to 20% Leasehold Tax — State tax of 12.84% of The City receives liquor excise tax receipts. To which the City is allocated a 4% portion be eligible to receive liquor taxes and profits, the City must devote at least two percent of its The 2010 budget anticipates receipts of $.307M distribution to support an approved alcoholism from these sources, which is a decrease of 31% or drug addiction program. over the prior year budgeted receipts and was determined based upon trend analysis of histori- The 2010 budget anticipates receipts of $1.9M cal revenue receipts. from intergovernmental revenue, which is a de- crease of 46.4% over the prior year estimates. Ô·½»²» ¿²¼ Ð»®³·¬ The major source of this reduction is due to a one-time equipment grant received in 2009. Bremerton collects license and permit fees that include, among others, annual business licenses, Ý¸¿®¹» º±® Í»®ª·½» building permits, and franchise fees. The Com- munity Development Department issues a num- Plan check fees are charged for development ber of permits for new construction and devel- drawing review prior to the issuance of building opment including building permits and various permits. building, plumbing, and mechanical inspection permits. These building related fees are de- The City of Bremerton Parks & Recreation de- pendent on new construction and can be an un- partment provides a variety of services for our stable source of income. residents. The fees from these services include all participant and sponsorship fees for City rec- The 2010 budget anticipates receipts of $.953M reation programs. from various license and permit sources, which is an increase of 24.3% over the prior year esti- The City of Bremerton Fire and Emergency mates. Services Department charges a fee for ambu- lance transport services. ×²¬»®¹±ª»®²³»²¬¿´ Î»ª»²«» Many of the City’s administrative services are Intergovernmental revenues are made up of provided centrally for the benefit of all depart- State shared revenues, grants, and other inter- ments and funds. These costs are allocated to governmental revenues. State-collected reve- all the proprietary funds. The 2010 charges are nues that are shared with all cities are allocated Ù»²»®¿´ Ú«²¼ Ñª»®ª·»© ëï calculated on the basis of the cost allocation plan $2.202M from Wastewater, and $.339M from the and interfund services provided from one fund to Stormwater systems. Combined the PILOT is another. The projected revenue for 2010 is 37.8% higher than the 2009 estimated amount $2.188M for general government service, which and is primarily due to a 6% increase in PILOT. is a 76.4% increase over the 2009 budgeted amount. The increase is primarily due to addi-Real Estate Excise Tax funds are transferred tional services provided by the Legal Department from the General Government Capital Improve- from the Risk Management Fund, the Police De-ment Fund to fund Bremerton’s allocation of an- partment from the Police Special Projects Fund, nual debt service payment on bonds issued by the Parks from Parks Capital Improvement Fund and Kitsap Consolidated Housing Authority to fi- Financial Services from Parking, Harborside nance the construction of the Norm Dicks Gov- Plaza, and Park Plaza Construction Fund. ernment Center. Transfers in also include $25K from the Public Access Television (BKAT) Fund, $20K from Civic Improvement Fund, Ú·²» ú Ú±®º»·¬ $250K from Contingency Reserve Fund and The amount received from fines and forfeits in-$160K from the Parking Fund. cludes traffic citations and other fines imposed through enforcement of ordinances. The pro- Û¨°»²¼·¬«®» jected revenue for 2010 is $1.435M which is 1.6% less than 2009 estimates. General Fund expenditures have had an annual average increase of 10.2% for the 3 year period spanning 2007 through estimated 2009. Exclud- Ó·½»´´¿²»±« Î»ª»²«» ing a one-time pass through grant expenditure of Miscellaneous revenues include interest on in-$2.5M in 2009 and $.5M in 2010, budgeted 2010 vestments, donations, and other revenues from expenditures represent a 6.64% increase over the lease and rental arrangements. The budgeted 2009 estimated expenditures. revenues from these sources in 2010 are $.281M which represents a .002% increase from 2009 The following departmental budgets provide de- estimates less a one-time tax recovery of $.55M. tails on objectives, goals, and planned General Fund expenditures for 2010. Ñ¬¸»® Ú·²¿²½·²¹ Í±«®½» The most significant transfers in to the General Fund are from the City utility systems for Pay- ments In Lieu of Taxes (PILOT). The PILOT payments for 2010 include $1.34M from Water, Ù»²»®¿´ Ú«²¼ Ñª»®ª·»© ëî ëí Ù»²»®¿´ Ú«²¼ ActualActualBudgetEstimateProposed (Amounts in thousands)20072008200920092010 Û¨°»²¼·¬«®» Personnel$20,075$23,955$23,742$23,812$25,440 Supplies, services & taxes7,9968,84811,02310,4209,027 Capital expenditures4536051161150 Debt service433542429426467 Transfers3,6501,3279551,1601,130 Ì±¬¿´ Ù»²»®¿´ Ú«²¼üíîôêðéüíëôîééüíêôîêëüíëôçíîüíêôðêì ëì Ý·¬§ Ý±«²½·´ General Fund Summary: The City Councilors are elected by the citizens of set forth in the City Charter, and exercise all Bremerton to perform the legislative function of powers of a municipal governing body pursuant the City government, establish goals, priorities to state laws and the home rule provisions of the and policies, adopt ordinances and resolutions, Washington constitution. adopt the budget, exercise the rights and powers ëë Legislative Department îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²: îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ Not Applicable Provide legislative direction and leadership to ensure the delivery of quality services to the citizens of Bremerton Create City Council policies and directives Ensure the City Departments are fairly funded and that their operations and pro- jects remain within their budgets îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ îðïð Ù±¿´ ·²½´«¼»æ Ø·¹¸´·¹¸¬ ±º îððç ß½½±³°´·¸³»²¬æ Support programs to enhance economic devel- Authorized the development of new housing at East- opment park Support strategies to develop programs that Approved Ordinance No. 5088 creating the Bremer- will provide effective services to the commu- ton Harborside Revitalization Area which will ex- pand opportunities for federal funding nity with limited resources Authorized funding for the Gorst Sewerage project Establish a permanent location for Bremerton and related easements Municipal Court Supported contracts with IAFF, Police Management Establish a funding source for our street im- Association, and Teamsters provement program Proceeded with the SKIA annexation which will Upgrade Lions Park expand the city’s tax base Work with the State Leadership to appropri- Continued to support community service projects ately fund the Washington State Ferry system and non-profit organizations through Community Support continued improvement of the Brem- Development Block Grant (CDBG) and Lodging erton School District Tax funding Support expanded BA Degree program at OC th Sold property at 8 Street and Park Avenue with proceeds going to the Public Safety Bond Fund Support development of Bay Vista Supported the expansion of the Legal Department to Support development of J.C. Penney’s site include Prosecution Open the new Marriott Hotel Established Transportation Benefit District to meet goal of locating potential sources of funding for street projects ëê Û¨»½«¬·ª» Ü»°¿®¬³»²¬ General Fund Summary: The Executive Department is directed by the and regulations involving municipal governmen- Mayor, who is elected by Bremerton voters each tal management; and submittal of the City’s an- four years. The mayor also serves as the adminis-nual budget. trative head of the City government. Executive responsibilities include: administrating programs The department’s 2010 budget is increased and policies established by the City Council; di-$105,000, 23.6% of total budget to consolidate rection and coordinating departmental opera-the City’s economic development functions. tions; informing the Council on City affairs, Funding is provided for KEDA, Lobbying, and problems and future needs; reviewing policies outside consulting. ëé Executive Department îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ Provide administrative direction and leadership Executive does not have capital funds budg- to ensure the delivery of quality services to the eted in 2010 citizens of Bremerton Implement City Council policies and directives Provide intergovernmental coordination Oversee marketing of the City Manage the Sister City Program îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ Designed the Youth Wellness Center Create programs to enhance economic devel- opment Hosted the Mayor’s Spring Summit Implement strategies to develop programs that Completed the PSNS Memorial Plaza will provide effective services to the commu- Annexed the 3,400 acre SKIA site nity with limited resources Completed the ferry traffic tunnel Establish a permanent location for Bremerton Supported the development of new housing at Municipal Court Eastpark Establish a funding source for our street & Completed upgrade of Blueberry Park sidewalk maintenance Received over $20 million in Federal and State Upgrade Lions Park Stimulus Grants Work with the State Leadership to appropri- Held a Mayor’s Task Force meeting on recon- ately fund the Washington State Ferry system necting the Shipyard employees and Navy Per- Support continued improvement of the Brem- sonnel to downtown Bremerton and adjacent erton School District business districts Support expanded BA Degree program at OC Hosted the second annual West Sound Safety Support development of Bay Vista and Health EXPO at Kitsap Conference Center Support development of JC Penney’s site Open the new Marriott Hotel Determine level of service and funding sources ëè Ú·²¿²½·¿´ Í»®ª·½» General Fund Summary: The Department of Financial Services is com-BKAT activity is presented in the Special Reve- prised of the Finance Division, City Clerk, Hu-nue Funds. man Resources, and Bremerton Kitsap Area Television (BKAT). The Human Resources budget is presented as a separate department of the General Fund. The Finance Division provides service support for both external users and internal users by pro- viding information to facilitate the decision- making process in the areas of budgeting, ac- counting, reporting, treasury management, reve- nue collection and payment services in the areas of payroll and accounts payable. The City Clerk Division is responsible for offi- cial city records, public information disclosure, records and contract management, and serves as City Council Liaison. This division is also pro- vides for the planning, funding and management of the City’s parking system and serves as the Secretary of the City’s LEOFF pension boards. ëç Financial Services îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ Staffing levels maintained Finance does not have capital funds budgeted Investment in staff training to improve effi- in 2010 ciency and capabilities - Software training - Cross training Software enhancements Three long-term debt issues projected in early 2010 - Redevelopment area $6—$10 million - Refinance/restructure parking system Letter of credit $10 million - $2.6 million bonds to fund various City commitments (REET), and municipal court Implement external revenue audit program Evaluation of level of service and revenue al- ternatives îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æîðïð Ù±¿´æ Completed 2008 financial report and audit in Enhance and update financial plans summer 2009 Consider formation and submittal to the State Refunded and restructured $5.4 million in of one or more Redevelopment Areas bonds for golf course, lowering interest costs Support UGAMA development and improving interest earnings Support economic development efforts Renegotiated photo enforcement agreement, Complete agreement for operation of Gold reducing annual costs by $91K, 17% Mountain Golf Complex 2010 budget document reformatted to improve readability and understanding and submit to GFOA for award consideration Negotiated golf course complex agreement Provided technical assistance to secure state funding through Redevelopment Area financ- ing tool Earned GFOA Distinguished Budget Award for 2009 budget document Recovered approximately $500K in tax audits êð City Clerk Division îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ Staffing levels maintainedNone Microfilm permanent records and transfer to Office of the State Archives îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬ ¬¸®±«¹¸ ðçñðçæ îðïð Ù±¿´æ Extensive contract, Interlocal Agreement and Responded to 145 Public Disclosure Requests franchise review (112 hours) Review and reorganization of Clerk’s general Renegotiated shredding contract resulting in files cost savings Review and update agenda bill process Created and managed 9 lodging tax contracts Pension Board policy revision Participated in 9 bid openings Reorganization of records storage system City Clerk obtained Master Municipal Clerk Original records microfilmed and transferred status to State Archives Performed 109 parking-related tasks including Update City Clerk’s webpage responding to citizens, developing and manag- Create parking information/guidelines page for ing contracts and staff requests City website Residential Parking permit database changes Coordinate update of Citywide policies and made for 830 addresses procedures Performed 53 pension-related tasks including developing new procedure in response to State legislation for LEOFF 1 spousal benefit Prepared 659 LEOFF 1 pension claims for payment Performed 51 records management related tasks including training for PW Supervisors êï Ô»¹¿´ Í»®ª·½» General Fund Summary: The Legal Department is comprised of the City vices were previously performed by the Kitsap Attorney’s Office and Risk Management. County Prosecutor’s office. The City Attorney is the legal advisor of the city The staffing costs of Risk Management are in- and represents the City in all legal matters in-cluded in the legal department budget with a volving the City including, but not limited to: the transfer from the Risk Management Fund budget prosecution of all criminal violations of the to offset those costs. Bremerton Municipal Code, the limitation and reduction of liability exposures, and provides The Risk Management program is presented in legal advice to the Mayor, City Council, and all the Internal Service Funds section of this docu- City staff. ment. During 2009 the legal department expanded to bring prosecution services in-house. These ser- êî Legal Services îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ Implement policies and procedures to improve The City Attorney’s Office does not have capi- efficiencies in the prosecution program tal funds budgeted for 2010. Merge Paralegal position with Risk Manage- ment Specialist position to eliminate one full- time position. îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æ Complete transition of misdemeanor prosecu- Reorganized and incorporated the Office of tion in-house Risk Management into the City Attorney’s Of- fice Assist court in obtaining a new facility Transitioned misdemeanor prosecution ser- Continue to provide professional, accessible vices from Kitsap County into the City Attor- legal representation to City Council, the Mayor ney’s Office and City departments to effectuate positive change in the City Streamlined the City’s public document re- sponse process Provide legal, risk management and safety training to City employees Worked with other departments to complete the SKIA annexations Efficiently, professionally and successfully represent the City in all phases of litigation Continued to provide professional, accessible legal representation to City Council, the Mayor and City departments to effectuate positive change in the City Provided legal, risk management and safety training to City employees Efficiently, professionally and successfully represented the City in all phases of litigation êí Human Resources General Fund Summary: Human Resources is responsible for providing motivating, and disciplining employees effec- support to employees and management by per-tively, and assuring compliance with all legal forming the centralized functions of recruitment, requirements such as the Civil Service Code selection, orientation, benefits enrollment and through the Civil Service Officer and Civil Ser- administration, development and training, and vice Commission, Bremerton Municipal Code, labor and employee relations, including contract RCW, Equal Employment Opportunity, Fair La- negotiations and administration. Additionally, bor Standards, ADA, FMLA, and Collective Bar- they also serve as a resource in assisting adminis-gaining Laws. trative and managerial personnel in managing, êì Human Resources îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ Human Resources does not have Capital funds Funding for City-wide training budgeted to budgeted in 2010. improve employee efficiency Expand Wellness Program Re-establish Section 125 Flexible Spending Account and Dependent Care reimbursement Funding to hire part-time clerical extra help to assist HR staff with routine clerical duties, which will allow them more time to spend on critical, non-clerical duties Fund Civil Service promotional testing for Po- lice and Fire personnel as required by Labor Agreements Funding for pre-employment physicals and random drug tests for employees in safety sen- sitive positions îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ Received "Well City" award from Association Employee Access Program available to em- of WA Cities for 2009 in recognition of our ployees from any off-site computer 24/7 Wellness Program and the hard work of the Re-establish IRS Section 125 Flexible Spend- Wellness Committee led by Charlotte Belmore ing Account for unreimbursed medical and Completed negotiations for 3-year contracts dependent care expenses (2009-2011) with the IAFF, BPOG, Police Provide City-wide training program on such Management and the Teamsters bargaining topics as Sexual Harassment & Prevention, units Customer Service, and Supervisory training Due to the 2009 budget deficit, successfully Expand Employee Wellness Program and in- negotiated concessions from all represented crease employee participation and non-represented employees with the ex- Continue to provide our internal and external ception of the BPOG, and had them imple- customers with consistent, timely guidance and st mented as of May 1 direction to management and employees, and Developed a more comprehensive Orientation to ensure the City’s compliance with policies, Manual for new hires labor agreements and employment laws. Continued coordination of all disciplinary ac- tions between Human Resources, City Attor- ney's Office and departments has resulted in positive outcomes for the City Performed all HR functions with no reduction in workload with one (1) less staff member whose position was eliminated in January. êë Ý±³³«²·¬§ Ü»ª»´±°³»²¬ General Fund Summary: The Community Development Department is building and nuisance codes, supporting urban responsible for leading city-wide and neighbor-design initiatives and project reviews, providing hood planning for growth and development, con-program administration for the Community De- ducting environmental planning, administering velopment Block Grant (CDBG) and HOME land use and environmental codes, performing program activities. The department also pro- plan review and inspections, providing public vides administrative and technical support to the information on community plans and develop-City’s contract Hearing Examiner, and council ment rules, pursuing annexations consistent with appointed Planning Commission, Design Review growth plans, insuring compliance with land use, Board, and Arts Commission. êê Community Development (Building, Planning) îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ Community Development does not have any Current staffing levels maintained through the capital expenditures planned. use of reduced work hours (36-hour work week and furloughs). Continued reduced pub- lic hours to Monday – Thursday 8am-5pm. Instituted departmental cross-training for effi- ciency improvement. Continued support for the City’s Boards and Commissions. Funding for the preparation of the “SKIA” sub-area plan, which will support the City’s economic development. Funding for the Shoreline Master Program Update, a state mandate to be complete in 2012. îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æ Continue to provide excellent customer service Annexed a significant portion of the SKIA Ur- and quick permit review times. ban Growth Area Support the creation of new housing units for Adopted the Bay Vista Sub-Area Plan Bay Vista and East Park Sub-Area Plans (formerly Westpark) Begin the SKIA Sub-Area planning process Adopted the Joint School Siting Project Study in conjunction with the Bremerton School Dis- Update the Shoreline Master Program trict Adopt the 2009 International Building Codes Adopted the Manette Sub-Area Plan Integrated the CIP & TIP review process into the annual Comprehensive Plan Amendments êé Ó«²·½·°¿´ Ý±«®¬ General Fund Summary: The Municipal Court is a court of limited juris-orders of protection, restitution hearings and diction for the City hearing cases involving al-hearing examiner appeals. The department is di- leged violations of City ordinances and State rected by the Judge who is elected by the citizens misdemeanor statutes, traffic, parking infrac-of Bremerton and serves a four year term. tions, photo enforcement infractions, requests for êè Municipal Court îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ Maintain current staffing levels and service New court facility contracts Provide training to judicial position and staff to ensure quality customer service Utilize technology to provide easier access to court information Continue to provide pro tem for various calen- dars and other judicial conflicts Purchase and install internal and external cam- era system that allows for the monitoring of court facilities îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ Kiosk in lobby for viewing of Photo Enforce-Continue to work with Home Detention Offi- ment Citations cer and Security Officer to improve daily log- ging of security issues and monitoring of activ- Electronic Calendars on City Web-site ity at the Municipal Court Award of two key grants Evaluate the expansion of Hearings by mail - Office of Public Defense Initiate desk rotations to allow for cross- - Administrative Office of the Courts – training and reduce staff burn-out Interpreter Funding Finalize Policy and Procedure book for Mu- E-ticket processing nicipal Court Reduction in Failure to Appears as a result of new call reminders Parking Hearings by mail êç Ý·¬§ ß«¼·¬±® General Fund Summary: The City Auditor’s Office conducts financial, and efficient manner. The City Charter requires compliance and performance audits to assure the City to have an auditor function and audit citizens, elected City Officials and management committee. that the City is utilizing resources in an effective éð City Auditor îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ Supplies and services budget reduced by 51% Not applicable which will result in decreased ability to provide assistance to departments on technical issues. îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æ îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ Perform compliance and performance audits in Completed several compliance and perform- accordance with the annual work plan which is ance audits of various funds and accounts and approved by the Audit Committee. posted reports on city web page. Provide assistance to City Departments as re- quested and as approved by the Audit Commit- tee. Continue tests of City finance procedures for compliance with internal accounting control policies. éï Ô¿© Û²º±®½»³»²¬ General Fund Summary: The Police Department is responsible for the Administration maintenance of public order, responding to inci-Investigations dents of criminal activity, traffic control, crimi-Patrol nal investigations, crime prevention, Homeland Special Operations Group Security issues and other related public services. Property & evidence The Chief of Police and all Officers under his Community resources direction are tasked with enforcement of all Fed-Explorers eral Laws, Washington State Laws and City Or-Traffic unit dinances within the boundaries of the City. Off Duty-contracted Home detention The department is comprised of the following Care/custody of prisoners units:Central dispatch services éî Law Enforcement îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ Awarded $831K Cops Recovery grant The Police Department does not have any new capital funds budgeted in 2010. Awarded $245K JAG personnel grant Awarded $59K JAG personnel grant Obtain $21K grant for sex offender monitoring Intensive jail budget management strategies to maintain reduced jail costs. îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æ Grant funded SECTOR e-ticket and auto- Focused Policing targeting problem areas through mated traffic collision reporting implementa- numerous Pro-Active operations tion Utilized Landlord Notification Program. LEXIPOL – knowledge management system Chronic Nuisance Ordinance successfully utilized for policy development CopLogic self-reporting program instituted to re- Update Police personnel evaluation system duce 911 calls Update in-service training program Grant funded Incident Response Vehicle for crime scene/traffic investigation and incident command Close out $2.7 million county-wide technol- Grant funded Automatic License Plate Reader tech-ogy grant. nology implemented to locate stolen vehicles New police patch introduced Grant funded Mobile Computer Terminals (MCTs) in Patrol Cars Instituted CJTS e-learning training Grant funded Enhanced Sex Offender monitoring Grant funded Interview room video system to Increased Electronic Home Monitoring efforts mitigate increased jail costs Grant funded traffic and DUI enforcement pro- grams éí Ú·®»ñÛ³»®¹»²½§ Ó»¼·½¿´ Í»®ª·½» General Fund Summary: The Fire Department is responsible for protecting Administration the citizens from the adverse effects of fires, Fire Suppression medical emergencies, hazardous material inci-Fire Prevention and Investigation dents, and man-made or natural disasters. Rescue & Emergency Aid Training The department is comprised of the following Facilities divisions:ALS Billing Services Central Dispatch Services éì Fire Department 2010 Budget Highlights: 2010 Capital Considerations: 2010 Budget Highlights: 2010 Capital Considerations: The highest priority this year will be to imple-The Fire Department does not have capital ment and increase staffing levels. Two new funds budgeted in 2010 employees are authorized by the passage of the EMS levy in 2008 Contributions to the vehicle replacement fund will be eliminated this year. 2009 Accomplishments: 2010 Goals: 2010 Goals: 2009 Accomplishments: The highest priority this year will be to imple- As of September 1, 2009 the Fire Department ment and increase staffing levels. Two new responded to 4964 requests for emergency as- employees are authorized by the passage of the sistance EMS levy in 2008. There were no fire fatalities for the last four Continue contracting for services with South years Kitsap Fire & Rescue and look for other op- As of September 1, the total fire loss was portunities to increase staffing. $ 6,112,800 compared to $549,660 for 2008. Continue to work with the City Council to This is largest loss since 1997. The majority of evaluate merger, consolidation or annexation this year’s loss, $6,000,000, is from the Ar- with either South or Central Kitsap Fire & nolds Home Furnishing fire Rescue. The Fire Marshal’s Office will complete 25% Look for outside revenues to fund an emer- of commercial fire inspections. This is due to gency generator for Fire Station # 1 the loss of one FTE and shift coverage Evaluate the feasibility of replacing Fire Sta- The Fire Department has continued to work tion #2 with the Bremerton Housing Authority towards the Regional Fire Authority, but on and find outside funding for construction. th September 15 all three entities withdrew Implemented the Mobile Computer Terminals (MCT’s) in all first out and back-up vehicles éë Ð±´·½» ¿²¼ Ú·®» Ð»²·±² General Fund Summary: The Police and Fire Pension budget accounts for ment acts. Program expenditures include medi- pension payments for firefighters and law en-cal premiums, pension and disability payments forcement officers who were hired under the for firefighters and law enforcement officers Law Enforcement Officers & Fire Fightershired prior to October 1, 1977 and who are (LEOFF 1) Retirement System and prior retire-vested in the system. éê Police and Fire Pension îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ Contract with benefits administrator to pay None medical claims îððç ß½½±³°´·¸³»²¬ ¬¸®±«¹¸ ðçñðçæ îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ îðïð Ù±¿´æ City Clerk performed 53 pension-related tasks Identify one or more funding sources to fully including developing new procedure in re- fund this legislatively mandated program sponse to State legislation for LEOFF 1 Outsource LEOFF 1 pension medical pay- spousal benefit ments Deputy City Clerk prepared 659 LEOFF 1 pen- Review and update the LEOFF 1 Pension sion claims for payment Policy Set up and attended quarterly LEOFF 1 Dis- ability Board Meetings for both Police and Fire Goals for the Pension Budget are related to creating Began discussions with contractor about out- efficiencies and cost-savings and not necessarily sourcing LEOFF 1 medical payments tied to Council goals. The LEOFF I Pension Pro- Obtained medical and pension actuarial reports gram is legislatively mandated as a service provided for budgetary and GASB reporting require- only to a specific group of Police and Fire retirees. ments Conferred with benefits consultant for pur- chase of medical insurance policies for retiree who resides out of state and is ineligible for Medicare éé Ù»²»®¿´ Ú¿½·´·¬·» General Fund Summary: General facilities staffing is responsible for the equipment and supplies for the Department of upkeep and maintenance of all City buildings Public Works & Utilities. They are also respon- and grounds, other than those in the Parks and sible for the repair of small miscellaneous equip- Recreation Department. In addition, this division ment, which includes pumps, generators, and is responsible for Utility (water, sewer, storm) saws. inventory, which includes ordering and receiving (1) FTE positions identified by department éè General Facilities îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ No Capital funds or improvements are budg- Maintain similar levels of service to General eted in the 2010 Budget for General Fund Fund buildings with reduced funding of 2.5% buildings. Provide support to the parking structures and Conference Center budgets îððç ß½½±³°´·¸³»²¬æ îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ îðïð Ù±¿´æ Had zero lost-time accidents in the Facility Continue to expand Cartegraph maintenance operation software applications in Facility operations for both General Fund and Utility building mainte- Maintained landscaping at all City buildings nance. after maintenance contract was eliminated to reduce costs. Zero lost-time accidents Completed landscaping and ground mainte- Eliminate existing structures not used (old nance at the City library Cencom building) Performed all needed repairs and corrections at General Fund buildings and grounds while staying within the budget limits. éç Ð¿®µ ¿²¼ Î»½®»¿¬·±² General Fund Summary: The Parks and Recreation Department provides The Department maintains 335 acres of park land safe and attractive parks, facilities and programs including 31 parks and beautification areas lo- for the enjoyment of Bremerton’s citizens and cated throughout the City. A broad menu of rec- visitors. The Department operates and maintains reational programs and activities for a variety of the Sheridan Park Community Center, Bremer-ages and interests are offered with many recover- ton Senior Center, Glenn Jarstad Aquatic Center, ing a portion or all of the incremental costs to and Ivy Green Cemetery. provide these services. èð General & Capital Parks Department îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ Incorporate Plaza and Tunnel Landscape intoCDBG Funded Matan Park Improvements Maintenance Program Lions Park Phase 1 Under Construction Maintain Basic Park Maintenance Services Lions Park Interpretive Play Area Designed Lodging Tax Grant to assist W\ Fountain Cost Kiwanis Park Design Finalized Golf Transition to New Operating Agreement Maintain Pool Operation 7 days per week Continued Free Summer Playground Program îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ Maintain Basic Service Levels Completed Blueberry Park Development Re-Open Bachman View Shelter Opened Stephenson Canyon Trail System Recruit Volunteers to Maintain Downtown Received $400,000 Kiwanis Redevelopment Grant Planters Received $80,000 Matan Park Improvement Grant Enlist Labor from Washington Youth Acad- Adopted Lions Park Master Plan emy, Service Clubs and Work Training Pro- Completed 50% Lions Park Bid Documents grams to assist w\ Park Labor Hosted 2009 West Sound Senior Olympic Games Complete Matan Renovation w\ neighborhood Summer Playground Program at 5 park sites participation Obtained $25,000 Donation Pledge from Kiwanis Keep Parks Clean, Green and Safe Held 6 Concerts at Evergreen Park w\ assistance of private donations Hosted Farmers Market at Evergreen Park Maintained New Memorial Plaza Obtained 1600 Volunteer Hours Negotiated Weekend Pool Agreement with YMCA Applied for Kiwanis Park L.I.D. Grant Supported Parks and Recreation Commission And Gold Mountain Golf Board of Directors Agreement with WSU Extension to manage Community Gardens èï Û²¹·²»»®·²¹ General Fund Summary: Engineering manages comprehensive planning, all City departments; obtains grant and low inter- design and construction of City infrastructure; est loan funding from Federal and State sources; traffic engineering; development project review and assists in regional transportation coordina- and permitting; provides engineering services to tion. (1) FTE positions identified by department èî PW&U Dept., Engineering Division îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ Decreased staffing levels by 2 FTE (Separation Water Capital $6M Program) Wastewater Capital $8M Construction of Gorst Sewer Stormwater Capital $0.5M Construction UV Treatment Facility Arterial Streets Capital $3.2M Consolidate Engineering and Public Works Operations at Oyster Bay. îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æ Complete Gorst Sewer Projects Completed the CSO Capital Program Complete UV Projects Completed 16 Utilities and Transportation Capital Projects Continue NPDES II Administration Obtained $12,000,000 in ARRA funds for Complete Revision of Title 15 Gorst Sewer Project and UV Treatment Plant Revise BMC to reflect LID Standards Obtained $5M from STP for improvements on Complete Schley Canyon Project thth 11 & Warren and Pacific Avenue from 6 to Complete highway safety projects th 11 Streets and Opticom Complete construction of Pacific Avenue, Bur- Completed Engineering Design and Construc- th well to 5 Street tion Standard for Water & Wastewater Coordinate with WSDOT to begin construction Approved Standards for Low Impact Develop- of the Manette Bridge ment (LID) Adopted Stormwater Management Plan Up- date Supported with design review services the is- suance of development permits by the City for both public and private projects. èí Economic Development General Fund Summary: Economic Development has been moved to the partnering as the foundation of the downtown Mayor’s budget in 2010. revitalization plan. The Economic Development Department is fo-The mission of this department is to facilitate the cused on enhancing the economic vitality of the growth, diversification and stability of the Brem- City through project management and the promo-erton economy; create meaningful employment tion of public investment, private investment and and housing opportunities for all of the citizens. èì Non-Departmental General Fund Summary: The General Fund Non-Departmental budget ac-Local governments are legally responsible counts for activities of a general nature not asso-for expending at least 2% of collected liquor ciated with a specific service function or depart-excise taxes and profits for alcoholism pro- ment. grams Contracts with the Bremerton-Kitsap County Various activities include: Health District for certain public health sup- port and services Payment to Kitsap County Auditor’s Office Funding for the enforcement of the “Clean for voter registration and election services Air Act” through the Puget Sound Clean Air Payment to Kitsap County in accordance Agency with Revenue Sharing Interlocal Agreement Photo Enforcement contract costs Contracts with Kitsap County Emergency Care and custody of prisoner costs Management Services for the delivery of a Costs of postage on City mailings where not comprehensive, all-hazards emergency man-directly covered by fund or Department agement program budgets Payment to the State of Washington for un-Contracts with the Humane Society for ani- employment compensation paid on behalf of mal control services employees who have terminated employment Payment of Government Center Debt with the City Transfers of monies to financially support the Reserve funds to cover potential but unde-following funds clared retirement expenses Street Fund Payment for participation in professional as-Conference Operating Fund sociations, including the Puget Sound Re-CDBG Fund gional Council, Association of Washington Bond Fund Cities, and Kitsap Regional Coordinating Council èë Ò±²óÜ»°¿®¬³»²¬¿´ øÝ±²¬¼÷ General Fund èê Non Departmental îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ There are not any capital funds budgeted in Public Safety 2010 Funding for jail and home monitoring costs have been segregated out of the police budget to be overseen by a man- agement team Animal control funding has been reduced by five percent and services reduced Increased transfers to Street Fund as a result of the reallocation of other revenue îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ Renegotiated photo enforcement contract resulting in $91K annual savings èé Û²¼·²¹ Ú«²¼ Þ¿´¿²½» General Fund Summary: This account is used to indicate the estimated and the year. It represents the excess of General actual amounts of fund balance for the General Fund current assets over current liabilities. fund on a working capital basis as of the end of èè Í°»½·¿´ Î»ª»²«» Ú«²¼ Ñª»®ª·»© Introduction: Special revenue funds are a category of funds Contingency Reserve which account for proceeds of specific reve-This fund was established to protect the nue sources—which are restricted for specific City’s General Fund in the event of purposes and expenditures. The 2010 budget unforeseen and unfunded emergency includes 13 special revenue funds. requirements. By City ordinance, all proceeds from the sale of general Arterial Street Fund government property is to be deposited Dedicated capital construction fund for into the Contingency Reserve fund. the purpose of making capital improve- ments to the City’s arterial street system Lodging Tax Fund as provided in the Transportation Im-Established for the collection and expen- provement Plan. Primary source of reve-diture of lodging taxes which are to be nues is state and federal grant funds. used for stadium facilities, convention center facilities, performing arts facilities, Street Fund visual arts centers, and the promotion of Comprised of three main functions: tourism. Í¬®»»¬ Ó¿·²¬»²¿²½»—streets/ sidewalk maintenance, snow/ice Parking System control, etc Used to account for the revenues and ex- penditures for the entire City’s parking Ì®¿ºº·½ Ó¿·²¬»²¿²½» traffic facilities and lots—including the City’s control devices maintenance parking garage, conference center park- Û´»½¬®±²·½ maintenance of traffic ing garage, Fifth and Park lot, and the signals, streetlights, telephones, Craven lots, along with all metered on- radios, etc. street parking in the City and all fees col- lected from parking violations. Funding for the street program comes from a combination of fuel taxes, parking Community Development Block Grant taxes, Real Estate Excise Tax (REET) Provides 1) administration of federal funds transferred in from the General Community Development Block Grant Government Capital Improvement fund, a (CDBG) and Home programs, and 2) es- portion of the net Revenues of the tablishment and implementation of hous- Parking System, charges to other ing projects using federal, state, and pri- departments and governmental agencies vate funds. for services provided, and transfers from the General Fund. Í°»½·¿´ Î»ª»²«» Ú«²¼ Ñª»®ª·»© èç Abatement Revolving Fund court judge that is compensated at 95% Established as a source of funding for car-but not more than 100% of the district rying out repair, demolition, or removal of court judge salary will receive an annual conditions which are subject to abatement distribution. Each city for which the state under the City’s building, fire, zoning, and contributes to the municipal court judge’s nuisance ordinances. salary is required to create a trial court im- provement account. This account must be Police Special Projects funded in an amount equal to the state’s Created to account for monies and pro-contribution ($24,000 in 2009) and must ceeds from the sale of property seized dur-be appropriated by the City Council to ing drug investigations and forfeited pur-fund improvements to court staffing, pro- suant to state and federal law. grams, facilities, and services. Public Access Television (BKAT) One Percent for the Arts Accounts for revenues and expenditures of Bremerton City Council established a One the Public, Education, and Government Percent (1%) for the Arts Program for des- (PEG) channel which provides public ac-ignated city funded capital projects by Or- cess television service to the citizens of dinance No. 4940. The Council action Kitsap County through franchise agree-established this fund to account for the ments with local cable providers. Reve-pool of appropriated funds and donations nue sources come from a combination of that are accumulated in accordance with PEG fees collected by the cable providers, the ordinance. cable franchise fees, service contract fees with other governmental entities, and a Conference Center Operating Fund variety of charges for services for produc-This fund was established to account for tion assistance and equipment usage. revenues and expenditures related to the operation, maintenance, security, and capi- Gift and Donation Fund tal improvements to the new Conference Established for the purpose of accepting Center complex. Revenues are provided gifts and donations on behalf of all depart-by Conference Center charges for ser- ments of the City. vices, as well as a lodging tax allocation, and General Fund contributions. Trial Improvement Fund In 2005 the legislature passed SB5454 for the expressed purpose of providing relief to cities who have courts of limited juris- diction, as well as district and state courts. Each city that has an elected municipal Í°»½·¿´ Î»ª»²«» Ú«²¼ Ñª»®ª·»© çð Ì±¬¿´ Í°»½·¿´ Î»ª»²«» Ú«²¼ ActualActualBudgetEstimateProposed (Amounts in thousands)20072008200920092010 FTE positions26.00 26.00 25.00 25.00 21.00 Î»ª»²«» Taxes$765$614$679$598$685 Licenses & permits131237252239244 Intergovernmental6,6345,5922,3912,0165,235 Charges for services2,0342,1981,8922,0252,310 Fines & forfeits380403395421288 Other revenue6,7764,5823,5203,3282,812 Debt proceeds0000450 Ì±¬¿´ ®»ª»²«»ïêôéîðïíôêîêçôïîçèôêîéïîôðîì Û¨°»²¼·¬«®» Personnel2,2602,3672,4782,2971,997 Supplies, services & taxes8,3338,9244,7044,5185,264 Capital expenditures1,8729031,0645614,656 Debt service615000275 Transfers3,3951,6092,0851,6901,015 Ì±¬¿´ »¨°»²¼·¬«®»ïêôìéëïíôèðíïðôííïçôðêëïíôîðè Revenues over(under) expenditures245-177-1,202-438-1,184 Beginning fund balance6,0006,2458,1376,0685,630 Û²¼·²¹ º«²¼ ¾¿´¿²½»üêôîìëüêôðêèüêôçíëüëôêíðüìôììê Ú«²¼ ¬±¬¿´ ó Û¨°»²¼·¬«®» ±²´§ Arterial Street$5,099$4,069$689$507$4,228 Street3,3283,1932,8112,7052,610 Contingency Reserve1,610285856951250 Lodging Tax425455345345410 Parking System1,9301,5591,5831,0321,818 Comm. Dev. Block Grant1,3181,9051,2931,2911,320 Abatement36324177 Police Special Projects16484395395505 Public Access Television273497411343318 Donations5315491410 Trial Improvement3850052 One Percent for Arts2421903060 Conference Center2,2451,7061,7271,4121,551 Ì±¬¿´ Í°»½·¿´ Î»ª»²«» Ú«²¼üïêôìéëüïíôèðíüïðôííïüçôðêëüïíôîðè çï ß®¬»®·¿´ Í¬®»»¬ Special Revenue Fund Summary: The Arterial Street Fund is managed by the street system. As a standard policy, most of Engineering Division of the Public Works and these funds are leveraged as match for federal Utilities Department as a dedicated capital highway grants for new construction identi- construction fund for the purpose of making fied in the Transportation Improvement Plan. capital improvements to the City’s arterial ß®¬»®·¿´ Í¬®»»¬ Ú«²¼ ActualActualBudgetEstimateProposed (Amounts in thousands)20072008200920092010 (1) FTE positions -- - - - Î»ª»²«» Taxes$0$0$0$0$0 Licenses & permits00000 Intergovernmental4,9053,2064521883,128 Charges for services20362053420 Fines & forfeits00000 Other revenue910299823932 Debt proceeds00000 Ì±¬¿´ ®»ª»²«»ëôèíëíôëìïëëìîèðíôëèð Û¨°»²¼·¬«®» Personnel32125329763 Supplies, services & taxes3,1173,3463627112 Capital expenditures1,6614706244044,113 Debt service00000 Transfers00000 Ì±¬¿´ »¨°»²¼·¬«®»ëôðççìôðêçêèçëðéìôîîè Revenues over(under) expenditures736-528-135-227-648 Beginning fund balance1,8242,5604,9892,0321,805 Û²¼·²¹ º«²¼ ¾¿´¿²½»üîôëêðüîôðíîüìôèëìüïôèðëüïôïëé (1) FTE positions identified by department çî Arterial Street îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ Completion of street level improvements on $4.218M in transportation improvements lever- th Pacific Avenue from Burwell to 6 Street aged with $634,144 in local money Completion of design for street level im- th provements on Pacific Avenue from 6 to th 11 th Completion of ROW acquisition for 11 & Warren right turn pocket and radius change Repair slide at Schley Canyon Complete safety improvements at six high accident intersections îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ Applied for, competed, and won a $2.9M grant Look for more opportunities to incorporate from PSRC for improvements to Pacific Ave- Low Impact Development (LID) techniques to nue City transportation projects primarily through th use of pervious pavements Received state funding for 11 & Warren inter- section improvements. Continue close cooperation and partnership with WSDOT to ensure Bremerton’s hopes for the new Manette Bridge are met and result in a “signature” bridge. çí Í¬®»»¬ Ú«²¼ Special Revenue Fund Summary: This fund is a subdivision within the Public Traffic Maintenance—traffic control de- Works and Utilities Department and is com-vices prised of three divisions: Electronics—maintenance of traffic sig- Street Maintenance— streets/sidewalk nals, streetlights, telephones, radios, etc. maintenance, snow/ice control, etc çì Street Fund îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ Reduction of 18 pieces of equipment in ERR to There are no capital considerations reduce spending Reduction of full-time trained staff from 21 to 17 îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æ Completed City responsibilities for tunnel open-Maintain minimum levels of service ing Redefine responsibilities of the three divisions Completed work for Memorial Plaza of Public Works Operations to adjust to sharply decreased staffing levels Installed signal bases at State St. & Burwell St. Installed bridge over Gorst Creek Installation of electronic devices in 8 new Police vehicles Demolition of 3-story house at 650 Washington for DOT Demolition of K&K Market for new sewer pump station in Gorst çë Ý±²¬·²¹»²½§ Î»»®ª» Special Revenue Fund Summary: The Contingency Reserve fund is a special ments. This fund shall maintain a minimum revenue fund that was established to protect balance of $1,000,000. Proceeds from all the City’s General Fund in the event of un-General Fund real property shall be deposited foreseen and unfunded emergency require-into this fund. Ý±²¬·²¹»²½§ Î»»®ª» Ú«²¼ ActualActualBudgetEstimateProposed (Amounts in thousands)20072008200920092010 FTE positions- - - - - Î»ª»²«» Taxes$0$0$0$0$0 Licenses & permits00000 Intergovernmental00000 Charges for services00000 Fines & forfeits00000 Other revenue1,1104965041515 Debt proceeds00000 Ì±¬¿´ ®»ª»²«»ïôïïðìçêëðìïëïë Û¨°»²¼·¬«®» Personnel00000 Supplies, services & taxes00000 Capital expenditures00000 Debt service00000 Transfers1,610285856951250 Ì±¬¿´ »¨°»²¼·¬«®»ïôêïðîèëèëêçëïîëð Revenues over(under) expenditures-500211-806-536-235 Beginning fund balance2,0791,5791,8101,7901,254 Û²¼·²¹ º«²¼ ¾¿´¿²½»üïôëéçüïôéçðüïôððìüïôîëìüïôðïç çê Contingency Reserve îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ Contingency reserve balance meets the minimum There are no capital funds budgeted in amount per City policy of $1 million 2010 Transfer of $250,000 into the General Fund only if other revenue sources do not materialize as anticipated îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æ Contingency reserve balances in excess of $1 million were utilized to meet general fund funding gaps çé Ô±¼¹·²¹ Ì¿¨ Ú«²¼ Special Revenue Fund Summary: The Lodging Tax Fund (formerly Civic Im-Chapter 67.28.180 RCW. These funds may provement Fund) is a special revenue fund be used for stadium facilities, convention cen- that was established for the collection and ex-ter facilities, performing arts facilities, visual penditure of Lodging Taxes as provided under arts centers and the promotion of tourism. Ô±¼¹·²¹ Ì¿¨ Ú«²¼ ActualActualBudgetEstimateProposed (Amounts in thousands)20072008200920092010 FTE positions- - - - - Î»ª»²«» Taxes$331$317$335$323$410 Licenses & permits00000 Intergovernmental00000 Charges for services00000 Fines & forfeits00000 Other revenue123211 Debt proceeds00000 Ì±¬¿´ ®»ª»²«»íìííîðííéíîììïï Û¨°»²¼·¬«®» Personnel00000 Supplies, services & taxes145303165180225 Capital expenditures00000 Debt service600000 Transfers220152180165185 Ì±¬¿´ »¨°»²¼·¬«®»ìîëìëëíìëíìëìïð Revenues over(under) expenditures-82-135-8-211 Beginning fund balance23815624210 Û²¼·²¹ º«²¼ ¾¿´¿²½»üïëêüîïüïêüðüï çè Lodging Tax Fund îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ Bremerton Chamber of Commerce $ 20,000 There are no capital dollars budgeted in this Bremerton Symphony Association $ 20,000 fund Conference Center $155,000 Kitsap Golf Group $ 10,000 Kitsap Peninsula VCB $ 10,000 Kitsap Historical Museum $ 10,000 Admiral Theatre $140,000 Wash. State Sci. & Engr. Fair $ 12,500 City of Bremerton – Parks Dept. $ 20,000 Bremerton Historic Ships Assoc. $ 12,500 Estimated Revenue to be allocated $410,000 Estimated increase of revenue $75,000 due to com- pletion of Marriott Fairfield Hotel which will be completed early 2010 îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æ îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ Advisory committee will consider ways to bet- Recipients of funds submitted information to ter evaluate project proposals City Clerk for new State reporting requirements Advisory committee wishes to coordinate with Funded projects were completed administration 1) for improved communication Despite the economic downturn, tourism has between the City and applicants to ensure best continued to generate revenue in Bremerton and return on investment and 2) to review contracts Kitsap County çç Ð¿®µ·²¹ Í§¬»³ Ñ°»®¿¬·²¹ Special Revenue Fund Summary: The Parking System Operating fund was es-tered on-street parking in the City, and all fees tablished as a special revenue fund to account collected from parking violations. The funds for the receipt of revenues and expenditures are used to pay for the contract for parking for all of the City’s parking facilities and lots enforcement services and maintenance, man- comprised of City 4th & Washington parking agement and security services for the City’s garage, Conference Center parking garage, parking garages and other related costs of op- Fifth & Park lot and the Craven lots, all me-erating the parking system. Ð¿®µ·²¹ Í§¬»³ Ú«²¼ ActualActualBudgetEstimateProposed (Amounts in thousands)20072008200920092010 FTE positions- - - - - Î»ª»²«» Taxes$0$0$0$0$0 Licenses & permits00000 Intergovernmental00000 Charges for services212125 Fines & forfeits342356357386250 Other revenue1,4951,0431,3139221,093 Debt proceeds0000450 Ì±¬¿´ ®»ª»²«»ïôèíçïôìððïôêéîïôíðçïôèïè Û¨°»²¼·¬«®» Personnel5123000 Supplies, services & taxes506569583557658 Capital expenditures1736600450 Debt service0000275 Transfers1,356931940475435 Ì±¬¿´ »¨°»²¼·¬«®»ïôçíðïôëëçïôëèíïôðíîïôèïè Revenues over(under) expenditures-91-159892770 Beginning fund balance25015950277 Û²¼·²¹ º«²¼ ¾¿´¿²½»üïëçüðüçìüîééüîéé ïðð Parking System îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ Implement recommendation included in park-Funds are budgeted for forty-five pay and dis- ing services evaluation play parking meters to fully meter the City’s parking on-street and off street parking Improve customer service ($450,000) Create parking friendly environment Transfer parking program administration from City Clerk to program support position îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æ îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ Completed phase one of parking evaluation $9.65 million financing of variable rate ob- ligation into long-term financing Initiated negotiation of parking enforcement Implement pay and display program and administration agreement with intent to reduce the number of citations and improve Reduce parking citations by approximately customer service 50% ïðï Ý±³³«²·¬§ Ü»ª»´±°³»²¬ Þ´±½µ Ù®¿²¬ Special Revenue Fund Summary: The City receives three types of annual fund-Shelter Plus ing from the US Department of Housing and Funds to serve homeless individuals suf- Urban Development (HUD): fering from substance abuse, mental ill- ness, or both. Community Development Block Grant For community projects that primarily The City also maintains a portfolio of loans benefit low income people made to low income homeowners at subsi- HOMEdized interest rates. Funds for affordable housing Ý±³³«²·¬§ Ü»ª»´±°³»²¬ Þ´±½µ Ù®¿²¬ Ú«²¼ ActualActualBudgetEstimateProposed (Amounts in thousands)20072008200920092010 FTE positions2.00 2.00 2.00 2.00 2.00 Î»ª»²«» Taxes$0$0$0$0$0 Licenses & permits00000 Intergovernmental1,1011,7301,2251,2741,493 Charges for services16678216020 Fines & forfeits00000 Other revenue3738484612 Debt proceeds00000 Ì±¬¿´ ®»ª»²«»ïôíðìïôèìêïôîçìïôíèðïôëîë Û¨°»²¼·¬«®» Personnel133157179174173 Supplies, services & taxes1,0461,5381,0561,0591,027 Capital expenditures00000 Debt service00000 Transfers1392105858120 Ì±¬¿´ »¨°»²¼·¬«®»ïôíïèïôçðëïôîçíïôîçïïôíîð Revenues over(under) expenditures-14-59189205 Beginning fund balance513499435440529 Û²¼·²¹ º«²¼ ¾¿´¿²½»üìççüììðüìíêüëîçüéíì ïðî Community Development Block Grant îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ CDBG funds will support capital improve- CDBG staff is funded only by federal ments pursuant to the Council adopted fund- grants with no general fund match. ing plan. îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æ CDBG funded additional capital projects with American Recovery & Reinvestment Act funds CDBG worked with large employers on im- plementing the new homebuyer incentive pro- gram to promote homeownership in Bremer- ton ïðí ß¾¿¬»³»²¬ Î»ª±´ª·²¹ Special Revenue Fund Summary: This fund was established as a source of fund-funds include all collections under abatement ing for carrying out repair, demolition or re-proceedings, fines and penalties levied by the moval of conditions which are subject to City’s administrative hearing examiner, inter- abatement under the City’s building, fire, zon-est earnings, and periodic transfers from the ing, and nuisance ordinances. Sources of General Fund. ß¾¿¬»³»²¬ Î»ª±´ª·²¹ Ú«²¼ ActualActualBudgetEstimateProposed (Amounts in thousands)20072008200920092010 FTE positions- - - - - Î»ª»²«» Taxes$0$0$0$0$0 Licenses & permits00000 Intergovernmental00000 Charges for services231912120 Fines & forfeits00000 Other revenue26262033 Debt proceeds00000 Ì±¬¿´ ®»ª»²«»ìçìëíîïëí Û¨°»²¼·¬«®» Personnel00000 Supplies, services & taxes36324177 Capital expenditures00000 Debt service00000 Transfers00000 Ì±¬¿´ »¨°»²¼·¬«®»íêíîìïéé Revenues over(under) expenditures46390-26-74 Beginning fund balance138184183223197 Û²¼·²¹ º«²¼ ¾¿´¿²½»üïèìüîîíüïèíüïçéüïîí ïðì Abatement Revolving îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ The abatement program will work to create a pilot program to encourage the cleanup of neighborhoods. Revenue for this will be the existing fund balance of the abatement pro- gram. îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æ Implement a pilot program for neighborhood cleanup with the Abatement program. ïðë Ð±´·½» Í°»½·¿´ Ð®±¶»½¬ Special Revenue Fund Summary: This fund was created to account for monies also been established for the purpose of accu- and proceeds from the sale of property seized mulating funds for expansion and improve- during drug investigations and forfeited pur-ment of law enforcement services. suant to state and federal law. This fund has Ð±´·½» Í°»½·¿´ Ð®±¶»½¬ Ú«²¼ ActualActualBudgetEstimateProposed (Amounts in thousands)20072008200920092010 FTE positions- - - - - Î»ª»²«» Taxes$0$0$0$0$0 Licenses & permits00000 Intergovernmental00000 Charges for services00000 Fines & forfeits3847383538 Other revenue19662011528590 Debt proceeds00000 Ì±¬¿´ ®»ª»²«»îíìêêéïëííîðïîè Û¨°»²¼·¬«®» Personnel001671670 Supplies, services & taxes8978160160505 Capital expenditures25052520 Debt service0000 Transfers50616160 Ì±¬¿´ »¨°»²¼·¬«®»ïêìèìíçëíçëëðë Revenues over(under) expenditures70583-242-75-377 Beginning fund balance4425124531,0951,020 Û²¼·²¹ º«²¼ ¾¿´¿²½»üëïîüïôðçëüîïïüïôðîðüêìí ïðê Þ®»³»®¬±² Õ·¬¿° ß½½» Ì»´»ª··±² Special Revenue Fund Summary: BKAT is a Public, Education and Govern-vides PEG programming on the cable system ment (PEG) channel provided to the citizens in the City of Bremerton and Kitsap County. of Kitsap County through franchise agree-Additionally, BKAT provides training to the ments with local cable providers. BKAT pro-public in television production. Þ®»³»®¬±² Õ·¬¿° ß½½» Ì»´»ª··±² ActualActualBudgetEstimateProposed (Amounts in thousands)20072008200920092010 FTE positions2.00 2.00 2.00 2.00 2.00 Î»ª»²«» Taxes$140$0$44$0$0 Licenses & permits131237252239244 Intergovernmental00000 Charges for services7776938277 Fines & forfeits00000 Other revenue15651311 Debt proceeds00000 Ì±¬¿´ ®»ª»²«»ëðìíïèìðîíîîíîî Û¨°»²¼·¬«®» Personnel188200239207221 Supplies, services & taxes2635393639 Capital expenditures392371087533 Debt service00000 Transfers2025252525 Ì±¬¿´ »¨°»²¼·¬«®»îéíìçéìïïíìííïè Revenues over(under) expenditures231-179-9-204 Beginning fund balance-9222144323 Û²¼·²¹ º«²¼ ¾¿´¿²½»üîîîüìíüëüîíüîé ïðé Bremerton Kitsap Access Television îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ Staffing levels maintainedBKAT will have $74,000.00 in PEG funding to spend for production equipment and upgrades. Seek additional funding sources îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æ Maintained staff levelsWork with the Cities of Port Orchard and Poulsbo to become full partners with BKAT Secured additional production work for the Port Work with our new Mayor to use BKAT as of Bremerton their communication tool Purchase of a new playback system, installed and staff trained. (Oct – Dec 09)Upgrade equipment for BKAT productions Franchise agreement finalized with WAVE Seek additional funding sources for BKAT in Broadbandthe form of sponsorships and contract work ïðè Ù·º¬ ¿²¼ Ü±²¿¬·±² Special Revenue Fund Summary: This fund was established as an expendable This fund shall receive donations, memorials, trust fund for the purpose of accepting gifts bequests and other contributions made to the and donations on behalf of all departments of City by citizens and organizations. the City as authorized by RCW 35.21.100. Ù·º¬ ú Ü±²¿¬·±² Ú«²¼ ActualActualBudgetEstimateProposed (Amounts in thousands)20072008200920092010 FTE positions- - - - - Î»ª»²«» Taxes$0$0$0$0$0 Licenses & permits00000 Intergovernmental00000 Charges for services14400 Fines & forfeits00000 Other revenue212036138 Debt proceeds00000 Ì±¬¿´ ®»ª»²«»îîîììðïíè Û¨°»²¼·¬«®» Personnel00000 Supplies, services & taxes5315391410 Capital expenditures00000 Debt service00000 Transfers001000 Ì±¬¿´ »¨°»²¼·¬«®»ëíïëìçïìïð Revenues over(under) expenditures-319-9-1-2 Beginning fund balance10069417877 Û²¼·²¹ º«²¼ ¾¿´¿²½»üêçüéèüíîüééüéë ïðç Ì®·¿´ ×³°®±ª»³»²¬ Ú«²¼ Special Revenue Fund Summary: The Trial Improvement Fund is dedicated compensated at a rate equivalent to at least solely to fund improvements to the municipal ninety-five percent, but not more than one court’s staffing, programs, facilities, or ser-hundred percent, of a district court judge re- vices.ceive an apportionment from the State Ad- ministrator for the Courts for court improve- Municipalities with an elected judge who is ments. Ì®·¿´ ×³°®±ª»³»²¬ Ú«²¼ ActualActualBudgetEstimateProposed (Amounts in thousands)20072008200920092010 FTE positions- - - - - Î»ª»²«» Taxes$0$0$0$0$0 Licenses & permits00000 Intergovernmental1724242424 Charges for services00000 Fines & forfeits00000 Other revenue11000 Debt proceeds00000 Ì±¬¿´ ®»ª»²«»ïèîëîìîìîì Û¨°»²¼·¬«®» Personnel00000 Supplies, services & taxes3850052 Capital expenditures00000 Debt service00000 Transfers00000 Ì±¬¿´ »¨°»²¼·¬«®»íèëððëî Revenues over(under) expenditures1517-2624-28 Beginning fund balance1025274266 Û²¼·²¹ º«²¼ ¾¿´¿²½»üîëüìîüïüêêüíè ïïð Ñ²» Ð»®½»²¬ Ú±® ß®¬ Special Revenue Fund Summary: One percent of the costs related to the new program is administered by the Arts Commis- construction of City projects (generally exclu-sion supported by the Department of Commu- sive of utilities, equipment purchases and nity Development. roadways) are dedicated to public art. The Ñ²» Ð»®½»²¬ Ú±® ß®¬ Ú«²¼ ActualActualBudgetEstimateProposed (Amounts in thousands)20072008200920092010 FTE positions- - - - - Î»ª»²«» Taxes$0$0$0$0$0 Licenses & permits00000 Intergovernmental00000 Charges for services00000 Fines & forfeits00000 Other revenue4622491122 Debt proceeds00000 Ì±¬¿´ ®»ª»²«»ìêîîìçïïîî Û¨°»²¼·¬«®» Personnel00000 Supplies, services & taxes00000 Capital expenditures2421903060 Debt service00000 Transfers00000 Ì±¬¿´ »¨°»²¼·¬«®»îìîïçðíðêð Revenues over(under) expenditures221-41-19-38 Beginning fund balance5274607556 Û²¼·²¹ º«²¼ ¾¿´¿²½»üéìüéëüïçüëêüïè ïïï One Percent For Arts îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ Arts Commission will continue to implement public sculpture on Pacific Avenue with the revenue source being the fund balance. îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æ ïïî Ý±²º»®»²½» Ý»²¬»® Special Revenue Fund Summary: This special revenue fund was established to Harborside as well as the maintenance and account for and fund the contracted operations improvements to the Harborside facility. of the Kitsap Conference Center at Bremerton Ý±²º»®»²½» Ý»²¬»® ú Ð´¿¦¿ Ú«²¼ ActualActualBudgetEstimateProposed (Amounts in thousands)20072008200920092010 FTE positions- - - - - Î»ª»²«» Taxes$0$0$0$0$0 Licenses & permits00000 Intergovernmental00000 Charges for services1,3041,4751,3571,3351,342 Fines & forfeits00000 Other revenue909196322211214 Debt proceeds00000 Ì±¬¿´ ®»ª»²«»îôîïíïôêéïïôêéçïôëìêïôëëê Û¨°»²¼·¬«®» Personnel1119910010182 Supplies, services & taxes1,6141,6071,5371,3111,469 Capital expenditures1409000 Debt service5060000 Transfers00000 Ì±¬¿´ »¨°»²¼·¬«®»îôîìëïôéðêïôéîéïôìïîïôëëï Revenues over(under) expenditures-32-35-481345 Beginning fund balance19516391128262 Û²¼·²¹ º«²¼ ¾¿´¿²½»üïêíüïîèüìíüîêîüîêé ïïí ïïì Ü»¾¬ Í»®ª·½» Ú«²¼ Ñª»®ª·»© Introduction Debt service funds are a category of funds Park Plaza Debt Fund intended to demonstrate the proper funding Although no debt service is budgeted in and repayment of general obligation and local 2010, the Park Plaza Debt Fund has been improvement district debt obligations and the established to account for anticipated mandatory reserves associated with such debt. debt repayment associated with the issu- The 2010 budget includes two debt service ance of bonds to fund construction of funds.Park Plaza parking and related improve- ments. Bond Fund Revenue bonds and other loans secured by Established to account for the accumu-revenues pledges are included in the Enter- lated resources for the payment of princi-prise Funds that have undertaken those obli- pal and interest for various general obli-gations. gation and local improvement district (LID) bonds. (As of October 1, 2009) Voted general obligation bonds outstanding10,925,000 Non-voted general obligation bonds outstanding (councilmanic)16,556,852 $27,481,852 Revenue bonds10,154,815 Loans28,342,232 Capital leases- $38,497,047 $65,978,899 Ü»¾¬ Í»®ª·½» Ú«²¼ Ñª»®ª·»© ïïë Debt management is an important component The public may also vote to approve park fa- of the City’s financial management practices. cilities and utility bond issues, each of which Generally, debt financing is reserved for fund-is also limited to 2.5% of the assessed valua- ing large capital projects. tion of taxable property within the City. The public may vote to approve bond issues Unlimited tax general obligation requires an for general government in an amount not to approving vote of the people, and any election exceed 2.5% of the assessed value of all tax-to validate such general obligation debt must able property within the City. Within that have a voter turnout of at least 40 percent of 2.5% limit, the City Council may approve those who voted in the last general election bond issues in an amount not to exceed 1.5% and at which 60 percent must vote favorably. of the City’s assessed valuation. Bremerton’s The following Table outlines the City’s statu- remaining debt capacity within the 2.5% limit tory debt capacity as of October 1, 2009. is estimated to be $45,234,764. Ü»¾¬ Í»®ª·½» Ú«²¼ Ñª»®ª·»© ïïê Revenue bonds may be issued to finance pro-Payment for debt service on revenue bonds jects for any City enterprise that is self-comes from user fees and rates generated by supporting. These bonds may finance water, the utility for which the capital facility is be- wastewater, stormwater, and golf courses. ing built. Ü»¾¬ Í»®ª·½» Ú«²¼ Ñª»®ª·»© ïïé Bond Fund Debt Service Fund Summary: The Bond Fund was established as a debt ser-cal improvement district (LID) bonds used to vice fund to account for the accumulation of fund capital improvement projects and capital resources for the payment of principal and equipment acquisition. interest for various general obligation and lo- Þ±²¼ Ú«²¼ ActualActualBudgetEstimateProposed (Amounts in thousands)20072008200920092010 FTE positions- - - - - Î»ª»²«» Taxes$1,086$896$888$843$888 Licenses & permits00000 Intergovernmental00000 Charges for services00000 Fines & forfeits00000 Other revenue1,024866953377277 Debt Proceeds00000 Ì±¬¿´ Î»ª»²«»îôïïðïôéêîïôèìïïôîîðïôïêë Û¨°»²¼·¬«®» Personnel00000 Supplies, services & taxes00000 Capital expenditures00000 Debt service1,9801,7201,8401,5701,178 Transfers00000 Ì±¬¿´ Û¨°»²¼·¬«®»ïôçèðïôéîðïôèìðïôëéðïôïéè Revenue over(under) expenditures130421-350-14 Beginning fund balance418548658590240 Û²¼·²¹ º«²¼ ¾¿´¿²½»üëìèüëçðüêëçîìðîîê ïïè Ð¿®µ Ð´¿¦¿ Ü»¾¬ Í»®ª·½» Ú«²¼ Debt Service Fund Although no debt service is budgeted inparking and related improvements. 2010, the Park Plaza Debt Fund has been es- tablished to account for anticipated debt re- payment associated with the issuance of bonds to fund construction of Park Plaza Ø¿®¾±®·¼» Î»ª·¬¿´·¦¿¬·±² Ü»¾¬ Í»®ª·½» ActualActualBudgetEstimateProposed (Amounts in thousands)20072008200920092010 FTE positions- - - - - Î»ª»²«» Taxes$0$0$0$0$0 Licenses & permits00000 Intergovernmental00000 Charges for services00000 Fines & forfeits00000 Other revenue00000 Debt Proceeds00000 Ì±¬¿´ Î»ª»²«»ððððð Û¨°»²¼·¬«®» Personnel00000 Supplies, services & taxes00000 Capital expenditures00000 Debt service00000 Transfers00000 Ì±¬¿´ Û¨°»²¼·¬«®»ððððð Revenue over(under) expenditures00000 Beginning fund balance00000 Û²¼·²¹ º«²¼ ¾¿´¿²½»üðüðüðüðüð ïïç ïîð Ý¿°·¬¿´ ×³°®±ª»³»²¬ Ú«²¼ Ñª»®ª·»© Introduction Capital Improvement funds account for the source of revenues for this fund is the acquisition and/or construction of major capi-Real Estate Excise Tax (REET) receipts. tal projects by the City with the exception of The REET is levied on all sales of real capital projects undertaken by the City’s en-estate. The City is authorized, by State terprise funds, which are included within law, to levy a quarter percent tax those funds. The 2010 budget includes six (described as “REET 1st Quarter”). Cit- capital improvement funds. ies that plan under the Growth Manage- ment Act (GMA) have the authority to Public Safety Bond levy a second quarter percent tax (“REET Established to account for and fund the 2nd Quarter”). Bremerton has imposed costs for constructing public safety capi-both. The total estimated revenues for tal facilities and acquisition of public 2010 are $600,000. safety equipment as approved (and funded by) the voter approved 2002 Pub-Park Facilities Construction lic Safety—Unlimited Tax General Obli-This capital fund accounts for expendi- gation Bonds. tures related to Parks capital improve- ment projects. Funding for these projects Harborside Plaza & Commons largely come from a combination of grant A capital improvement fund established funds, proceeds from the sale of park fa- to account for and fund the administra-cilities as transferred from the Contin- tion, planning, design, and construction gency Reserve Fund, and transfers of of the Harborside Memorial Plaza and REET funds for eligible projects from the Commons project.General Government Capital Improve- ment Fund. Park Plaza Construction A capital improvement fund established Boardwalk Project to account for and fund the administra- tion, planning, design, and construction This fund was established to account for and of the anticipated parking facility and re-fund the administration, planning, design, and lated improvements. construction of the Bremerton Boardwalk and Evergreen Park expansion project. Funding General Government Capital Improvement for this project is provided by a combination This fund accounts for expenditures re-of state and federal grant funds and proceeds lated to various general government capi-from the sale of land as transferred from the tal improvement projects. The primary Contingency Reserve Fund. Ý¿°·¬¿´ ×³°®±ª»³»²¬ Ú«²¼ Ñª»®ª·»© ïîï Ý¿°·¬¿´ ×³°®±ª»³»²¬ Ú«²¼ Ñª»®ª·»© ïîî Ð«¾´·½ Í¿º»¬§ Ý¿°·¬¿´ Ð®±¶»½¬ Capital Improvement Fund Summary: This capital projects fund was established to unlimited tax general obligation bonds as sup- account for and fund the planning, design and plemented with additional revenues from construction of public safety capital project grants, real estate excise taxes, General Fund and purchase of equipment/vehicles. The transfers and proceeds from sale of property revenue source for this fund is voter-approved assets. Ð«¾´·½ Í¿º»¬§ Ý¿°·¬¿´ Ð®±¶»½¬ ActualActualBudgetEstimateProposed (Amounts in thousands)20072008200920092010 FTE positions- - - - - Î»ª»²«» Taxes$0$0$0$0$0 Licenses & permits00000 Intergovernmental00000 Charges for services00000 Fines & forfeits00000 Other revenue56930375200 Debt proceeds00001,125 Ì±¬¿´ ®»ª»²«»ëêçíðíéëîðïôïîë Û¨°»²¼·¬«®» Personnel7023000 Supplies, services & taxes181002961 Capital expenditures7223271,80002,222 Debt service00000 Transfers2860000 Ì±¬¿´ Û¨°»²¼·¬«®»ïôððïìïðïôèððîçîôîèí Revenues over(under) expenditures-432-380-1,425-9-1,158 Beginning fund balance2,0271,5501,4361,1671,158 Û²¼·²¹ º«²¼ ¾¿´¿²½»üïôëçëüïôïéðüïïüïôïëèüð ïîí Public Safety Bond îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ Funds are budgeted to purchase and remodel a Acquisition and remodeling of facility will court facility complete public facilities Financed with voter approved bonds îððç ß½½±³°´·¸³»²¬æ îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ Completed all remaining police facility im- Complete the acquisition and remodeling of provements court building by June 30, 2010 Completed due diligence on acquisition of building for future municipal court facility ïîì Ø¿®¾±®·¼» Ð´¿¦¿ ú Ý±³³±² Ý¿°·¬¿´ ×³°®±ª»³»²¬ Capital Improvement Fund Summary: This capital project fund was established to project. The source of revenues for the pro- account for and fund the administration, plan-ject is from Washington CTED grants and ning, design and construction of the Harbor-City REET funds. side Plaza and Commons capital improvement Ø¿®¾±®·¼» Ð´¿¦¿ ú Ý±³³±² Ý¿°·¬¿´ ×³°®±ª»³»²¬ ActualActualBudgetEstimateProposed (Amounts in thousands)20072008200920092010 FTE positions- - - - - Î»ª»²«» Taxes$0$0$0$0$0 Licenses & permits00000 Intergovernmental1831,1724502,5111,240 Charges for services00000 Fines & forfeits00000 Other revenue13401503570 Debt proceeds00000 Ì±¬¿´ ®»ª»²«»ïèìïôëïîêððîôèêèïôîìð Û¨°»²¼·¬«®» Personnel00000 Supplies, services & taxes00000 Capital expenditures3981,2996002,8611,247 Debt service00000 Transfers00000 Ì±¬¿´ Û¨°»²¼·¬«®»íçèïôîççêððîôèêïïôîìé Revenues over(under) expenditures-21421307-7 Beginning fund balance0-213107 Û²¼·²¹ º«²¼ ¾¿´¿²½»óüîïìüðüïüéüð ïîë Ð¿®µ Ð´¿¦¿ Ý±²¬®«½¬·±² Ú«²¼ Capital Improvement Fund Summary: This capital improvement fund established to pated parking facility and related downtown account for and fund the administration, plan-improvements. ning, design, and construction of the antici- ïîê Ù»²»®¿´ Ù±ª»®²³»²¬ Ý¿°·¬¿´ ×³°®±ª»³»²¬ Capital Improvement Fund Summary: This fund accounts for expenditures related to Excise taxes from real estate sales are re- various General Government capital improve-ceipted into this fund for the purpose of fund- ment projects, major leases and purchases and ing certain capital improvement projects as special projects approved by the City Council. permitted by state law. Ù»²»®¿´ Ù±ª»®²³»²¬ Ý¿°·¬¿´ ×³°®±ª»³»²¬ ActualActualBudgetEstimateProposed (Amounts in thousands)20072008200920092010 FTE positions- - - - - Î»ª»²«» Taxes$1,177$710$1,000$550$600 Licenses & permits00000 Intergovernmental1695000 Charges for services00000 Fines & forfeits00000 Other revenue77143000 Debt proceeds0003502,250 Ì±¬¿´ ®»ª»²«»ïôìîíéîçïôðíðçððîôèëð Û¨°»²¼·¬«®» Personnel203000 Supplies, services & taxes1432000 Capital expenditures5084000 Debt service0000378 Transfers2,3739701,0259062,440 Ì±¬¿´ Û¨°»²¼·¬«®»îôëèêïôðëçïôðîëçðêîôèïè Revenues over(under) expenditures-1,163-3305-632 Beginning fund balance1,52436143125 Û²¼·²¹ º«²¼ ¾¿´¿²½»üíêïüíïüçüîëüëé ïîé Ð¿®µ Ú¿½·´·¬·» Ý±²¬®«½¬·±² Capital Improvement Fund Summary: This capital improvement fund is established Parks and Recreation is committed to enrich- to account for revenue and expenditures re-ing the lives of Bremerton citizens by provid- lated to Parks, Trails, Open Space and Rec-ing attractive, accessible recreational facili- reational capital improvements. Bremerton ties. ïîè Þ±¿®¼©¿´µ Ð®±¶»½¬ Capital Improvement Fund Summary: The City is developing a project that will con-two purposes; it will provide a recreational struct a 3,400 foot over water boardwalk con-waterfront experience for residents and visi- necting the existing Louis Mentor Boardwalk tors and it will provide access for mainte- in the Harborside District to the City’s popu-nance of an adjacent sewer on the beach. lar Evergreen Park. The boardwalk will serve Þ±¿®¼©¿´µÛª»®¹®»»² Ð¿®µ Ý±²¬®«½¬·±² ActualActualBudgetEstimateProposed (Amounts in thousands)20072008200920092010 FTE positions- - - - - Î»ª»²«» Taxes$0$0$0$0$0 Licenses & permits00000 Intergovernmental02512509351,250 Charges for services0266000 Fines & forfeits00000 Other revenue93804523481,350 Debt proceeds00000 Ì±¬¿´ ®»ª»²«»çíèëïééðîïôîèíîôêðð Û¨°»²¼·¬«®» Personnel00000 Supplies, services & taxes00000 Capital expenditures9036321,7501,4142,535 Debt service00000 Transfers00000 Ì±¬¿´ »¨°»²¼·¬«®»çðíêíîïôéëðïôìïìîôëíë Revenues over(under) expenditures35-115-1,048-13165 Beginning fund balance2693041,55018958 Û²¼·²¹ º«²¼ ¾¿´¿²½»üíðìüïèçüëðîüëèüïîí ïîç Boardwalk îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ $150,000 2008 carry-over funding for Board- Completion of shoreline cleanup between Ev- walk permitting ergreen Park and downtown $1.885M in capital needed for park expansion. Re-grading of the Chevron Property following cleanup and remediation of the property Landscaping improvements to the Chevron Property and opening the area to the public as an expansion of Evergreen Park Re-establishment of a natural protected beach for public access îððç ß½½±³°´·¸³»²¬æ îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ Completion of Evergreen Park expansion de-Complete the park expansion except for the sign.amphitheater and plaza improvements. Those features will be part of the Boardwalk construc- Submitted a new Joint Aquatics Resources Per- tion mit Application (JARPA) to the Corps of Engi- Complete all necessary permits and approvals neers for Boardwalk construction. Continued discussion with the Suquamish Tribe regarding the project ïíð Û²¬»®°®·» Ú«²¼ Ñª»®ª·»© Introduction Enterprise funds account for certain fee-based Wastewater Utility or rate-based business activities. The City has The City’s two wastewater treatment four enterprise funds. plants and its wastewater collection sys- tem protect the environment by providing Effective in 2009 the Southwest Bremerton for collection, treatment, and disposal Sewer Fund was closed to the Wastewater services meeting federal and state dis- Utility Fund and required debt reserves for charge limits for flow, pollutant concen- various revenue bond issues were transferred tration and loading, and receiving water to the appropriate enterprise funds. These quality. changes are intended to improve transparency of the financial reporting of the City enter-Stormwater Utility prise funds. The Stormwater utility provides a city- wide storm drainage capital improvement Water Utility and maintenance program. The Water Utility accounts for the opera- tion and maintenance of the City’s water Gold Mountain Golf Complex supply and distribution system meeting This fund was established to provide for state and federal water quantity and qual-the two golf courses owned, operated and ity standards and provides for fire protec-maintained by the City at its Gold Moun- tion.tain Golf complex. Û²¬»®°®·» Ú«²¼ Ñª»®ª·»© ïíï Û²¬»®°®·» Ú«²¼ ActualActualBudgetEstimateProposed (Amounts in thousands)20072008200920092010 (1) FTE positions -- - - - Î»ª»²«» Taxes$50$22$60$7$12 Licenses & permits00000 Intergovernmental023520420 Charges for services27,16827,20529,13227,62327,710 Fines & forfeits00000 Other revenue11,6209,1836,7212,3671,314 Debt proceeds7,3079963,2939,43210,746 Ì±¬¿´ ®»ª»²«»ìêôïìëíéôêìïíçôîîêíçôìéîíçôéèî Û¨°»²¼·¬«®» Personnel6,7227,4268,6057,6268,581 Supplies, services & taxes8,96910,02510,6449,40710,295 Capital expenditures4,6659,40318,20911,68716,490 Debt service6,7914,0094,0428,9214,058 Transfers7,1312,9134,0803,7103,979 Ì±¬¿´ »¨°»²¼·¬«®»íìôîéèííôééêìëôëèðìïôíëïìíôìðí Revenue over(under) expenditures11,8673,865-6,354-1,879-3,622 Beginning fund balance5,29616,74514,69916,32914,450 Û²¼·²¹ º«²¼ ¾¿´¿²½»ïéôïêíîðôêïðèôíìëïìôìëðïðôèîè Ú«²¼ ¬±¬¿´ ó Û¨°»²¼·¬«®» ±²´§ Water Utility9,49010,90716,17113,61616,633 Wastewater Utility19,619 15,664 19,214 17,30720,648 SW Bremerton Sewer Utility- 1,681 3,973 - - Stormwater Utility1,602 1,985 2,489 1,8332,803 Gold Mountain Golf Course3,567 3,539 3,733 8,5953,319 Utility Debt Reserve- - - - - Ì±¬¿´ Û²¬»®°®·» Ú«²¼íìôîéèü ííôééêü ìëôëèðü üìïôíëïüìíôìðí (1) FTE positions identified by department ïíî É¿¬»® Ë¬·´·¬§ Enterprise Fund Summary: The City’s Water Utility provides safe drink-development reviewing, permitting, respond- ing water to a population of approximately ing to repairs and emergency breakdowns, 56,000 people and the Puget Sound Naval inspecting facilities, monitoring, providing Shipyard. The Utility provides all activities public outreach and conservation, mainte- associated with the operation and mainte-nance management, managing the watershed nance of the water system, which includes and forestry activities, biosolids program op- planning, engineering, and managing water erations and management, and providing other supplies and treatment, meter reading and labor, mater, equipment, and overhead costs. billing, processing utility service requests, ïíí Water Utility—Water Resources îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ Perform required Unregulated Contaminants Construct Advanced Disinfection Facility in Monitoring per federal rule. compliance with the Long Term 2 Surface Wa- ter Treatment Rule. Begin compliance with the federal Groundwa- See Engineering for other capital projects ter Rule. budgeted for 2010. Move Water Resources Division to Oyster Bay facility Place Advanced Disinfection Facility on line. îððç ß½½±³°´·¸³»²¬æ îððç ß½½±³°´·¸³»²¬æ îððç ß½½±³°´·¸³»²¬æ îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ îðïð Ù±¿´æ îðïð Ù±¿´æ îðïð Ù±¿´æ Received AARA federal stimulus funding to con- struct the Advanced Disinfection Facility to change Place Advanced Disinfection Facility on from gas chlorine to the inherently safer hypochlo- line by the end of 2010/beginning of 2011. rite disinfection and add ultraviolet treatment as the Begin compliance with Groundwater Rule. second disinfectant as required by the federal Retrofit all water reservoirs as identified in LT2SWTR. 2009 inspection report. Completed 2 years of source water Cryptosporid- Maintain compliance with all state and fed- ium monitoring with no detections. eral drinking water treatment, monitoring, Completed the Initial Distribution System Evalua- and reporting requirements. tion for disinfection by-products and submitted re- port to the EPA. Renegotiate Combined Sewer Consent De- cree with Puget Soundkeepers Alliance. Completed the 5-year update of the Risk Manage- ment Plan and submitted to EPA. Move to Oyster Bay and make all needed Replaced diesel fire pump at Booster Station 10. upgrades to the Water SCADA system to do so. Continued compliance with the Phase II Stormwa- ter permit – worked on grant-funded Illicit Dis- charge Detection and Elimination and provided IDDE training to all City employees. Maintained compliance with all state and federal drinking water treatment, monitoring, and reporting requirements. Filled position vacancy with an internal promotion and one new hire. ïíì Water Utility—Utility Operations îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ Perform the Water, Sewer, and Storm Capital Continue on giving the levels of service on the fol- Improvement Projects approved in the 2010 lowing: budget with reduced level of funding: Flushing water system Substandard water main less than 4-inches Reservoir cleaning diameter at $100,000 Hydrant maintenance program Distribution system improvements at Valve maintenance program $300,000 Utility locates Substandard sewer main replacement at Cross connection control monitoring $250,000 Utility Billing support Annual storm drain replacement at Customer response program $100,000 Customer dispatch program îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æ îððç ß½½±³°´·¸³»²¬æ îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ îðïð Ù±¿´æ îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æ Continue the large meter changeout Flushed ½ of the water system Inspect and video half of the sanitary sewer sys- Purchased new and put into service wastewater tem video equipment (van and camera) Continue to expand Cartegraph maintenance Purchased new vactor for the Water Division software applications in the Utility Operations Replaced 9,000 MXU batteries on water meters Zero lost-time accidents during meter maintenance operation Exercised each water system valve to ensure reliability Changed 15 water meters 3 inches and larger and 25 water meters 1 ½ to 2 inches. Had zero lost-time accidents in Utility Opera- tions ïíë Water Utility—Forestry îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ Staffing level maintained $10K for forest road maintenance and improve- ment O&M Budget reduced from 2009 by 8% $25K for Jarstad Park improvements and trail Forestry budget covers expenditures for forest development management, forest road maintenance, biosol- ids, watershed security, and Jarstad Park activi- ties and programs îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æ îððç ß½½±³°´·¸³»²¬æ îððç ß½½±³°´·¸³»²¬æ îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ îðïð Ù±¿´æ îðïð Ù±¿´æ Generate $500K from sustainable timber har- $500K received from sustainable timber harvest vest program program Reforest 50 acres of newly harvested land Completed remaining 2007 Storm damage pro- jects with approximately $190,000 reimburse- Continue forest road maintenance and improve- ment from FEMA pending ment per DNR schedule Gorst Creek Bridge replacement Continue program for 100% beneficial utiliza- tion of biosolids on permitted forest lands 5000 Road Slides Repair Reforested 150 acres with 45,000 seedlings Surveyed and marked 1.5 miles of watershed property line near McKenna Falls intake facility Conducted protocol surveys on approximately 2 miles of stream to determine typing for forest practice activities Completed improvements on Jarstad Park picnic shelter ïíê É¿¬»©¿¬»® Ë¬·´·¬§ Enterprise Fund Summary: The Bremerton Wastewater Utility serves a ment reviews, facilities inspections, respond- population of approximately 39,000 people ing to repairs and emergency breakdowns, and the Puget Sound Naval Shipyard. The permit fees, supplies and testing, mainte- Utility provides all activities associated with nance management and all other labor, mate- the operation and maintenance of the waste-rial, equipment and overhead costs associated water system, which includes planning, engi-with the operation and maintenance of this neering, management, billing, meter reading, system. processing utility service requests, develop- ïíé Wastewater Utility îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ Operate & maintain the West & East Treatment WWTP frontage improvements (widen street) Plants & 36 sewage pump stations within Grit classifier budget requirements WW Administration building roof Continue to upgrade our public outreach efforts Biofilter pump replacement (3) Assist with the construction oversight of the Pump Station EB-9 pump & piping Upgrade new Gorst sewer system Pump Station KL-1 pump upgrade (2) Completion of the Rerating of the Westside Aeration basin headworks concrete rehabilita- WWTP from the Department of Ecology tion Primary clarifier influent vault & effluent walls concrete rehabilitation Raw sludge pump #1 replacement PS PB-1 piping upgrade îððç ß½½±³°´·¸³»²¬æ îððç ß½½±³°´·¸³»²¬æ îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ îðïð Ù±¿´æ îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ Attain the Department of Ecology Outstanding Met all of the NPDES Discharge Requirements for the Westside & Eastside Treatment Facilities Treatment Plant Award FY 2010 Awarded the Department of Ecology Outstanding Meet all of the NPDES Discharge Require- Treatment Plant Award FY 2008 ments for the Westside & Eastside Wastewater Treatment Facilities Completion and startup of the new sewer pump sta- tion SB-1 Repair and replace critical components at the Installation of two new dry pit submersible pumps at Westside WWTP and 36 sewage pump stations PS WB-3 Continue upgrading the Wastewater Telemetry Completion of Phase 1 of the City-wide Energy Plan System (SCADA) Upgrade & replacement of the headworks spiral screw auger Upgrade & replacement of the Westside WWTP hot water piping Retrofitted all of the sewage pump station emergency generators so that they can be load tested with our portable load bank Upgraded the control panel and telemetry system at PS CE-2 Installed new 12,500 watt primary feed electrical conductors at the Westside WWTP ïíè ÍÉ Þ®»³»®¬±² Í»©»® Ë¬·´·¬§ Enterprise Fund Summary: This fund accounted for construction of ing of the Gorst UGA and portions of the ex- wastewater collection facilities to the newly panded West Bremerton UGA. The project developing Anderson Creek area in southwest was completed in 2009. Bremerton and could also support the sewer- ÍÉ Þ®»³»®¬±² Í»©»® Ë¬·´·¬§ ActualActualBudgetEstimateProposed (Amounts in thousands)20072008200920092010 (1) FTE positions -- - - - Î»ª»²«» Taxes$0$0$0$0$0 Licenses & permits00000 Intergovernmental00000 Charges for services00000 Fines & forfeits00000 Other revenue4,6134695000 Debt proceeds00000 Ì±¬¿´ ®»ª»²«»ìôêïíìêçëððð Û¨°»²¼·¬«®» Personnel00000 Supplies, services & taxes00000 Capital expenditures01,6813,73000 Debt service00000 Transfers0024300 Ì±¬¿´ »¨°»²¼·¬«®»ðïôêèïíôçéíðð Revenue over(under) expenditures4,613-2,307-3,92300 Beginning fund balance04,1953,92300 Û²¼·²¹ º«²¼ ¾¿´¿²½»üìôêïíüïôèèèüðüðüð (1) FTE positions identified by department ïíç Í¬±®³©¿¬»® Ë¬·´·¬§ Enterprise Fund Summary: The Stormwater Utility serves a population of nance of the stormwater system, including approximately 39,000 residents. The Utility planning, engineering, management, billing, supports the Wastewater Utility in the CSO development reviews, facilities inspections, Control Program and completes all activities public education and involvement, mainte- associated with the operation and mainte-nance management, and overhead costs. Í¬±®³©¿¬»® Ë¬·´·¬§ ActualActualBudgetEstimateProposed (Amounts in thousands)20072008200920092010 (1) FTE positions -- - - - Î»ª»²«» Taxes$0$0$0$0$0 Licenses & permits00000 Intergovernmental06120400 Charges for services1,8261,9531,9122,0982,098 Fines & forfeits00000 Other revenue5781,0281386685 Debt proceeds00000 Ì±¬¿´ ®»ª»²«»îôìðìíôðìîîôðéðîôîðìîôïèí Û¨°»²¼·¬«®» Personnel8398551,0399841,224 Supplies, services & taxes465678642388599 Capital expenditures2817242012540 Debt service1616161616 Transfers254264372433424 Ì±¬¿´ »¨°»²¼·¬«®»ïôêðîïôçèëîôìèçïôèííîôèðí Revenue over(under) expenditures8021,057-419371-620 Beginning fund balance5001,3021,4612,3592,730 Û²¼·²¹ º«²¼ ¾¿´¿²½»üïôíðîüîôíëçüïôðìîüîôéíðüîôïïð (1) FTE positions identified by department ïìð Ù±´¼ Ó±«²¬¿·² Ù±´º Enterprise Fund Summary: The Gold Mountain Golf Complex is a full wide natural grass practice tee/driving range, service facility with two 18 hole champion-a private covered teaching studio, pro shop, ship courses (the Cascade Course and the and restaurant and banquet facilities to ac- Olympic Course), four practice putting commodate nearly 400 people. greens, two bunker practice areas, a 100 yard Ù±´¼ Ó±«²¬¿·² Ù±´º Ý±«®» ActualActualBudgetEstimateProposed (Amounts in thousands)20072008200920092010 FTE positions- - - - - Î»ª»²«» Taxes$0$0$0$0$0 Licenses & permits00000 Intergovernmental00000 Charges for services3,2553,3393,6323,2783,329 Fines & forfeits00000 Other revenue106891145449 Debt proceeds0005,3730 Ì±¬¿´ ®»ª»²«»íôíêïíôìîèíôéìêèôéðëíôíéè Û¨°»²¼·¬«®» Personnel735665450 Supplies, services & taxes2,8272,8403,0332,9013,037 Capital expenditures516151515 Debt service6626276205,499105 Transfers000135162 Ì±¬¿´ »¨°»²¼·¬«®»íôëêéíôëíçíôéííèôëçëíôíïç Revenue over(under) expenditures-206-1111311059 Beginning fund balance459253176142252 Û²¼·²¹ º«²¼ ¾¿´¿²½»üîëíüïìîüïèçüîëîüíïð ïìï Ë¬·´·¬§ Ü»¾¬ Î»»®ª» Enterprise Fund Summary: This Utility Debt Reserve Fund accumulates required to be accumulated over the first five and holds reserves equal to the average annual to six years of the loan’s repayment period debt service on loans obtained by the Utilities and must be held for the life of the loan. The through the State’s Centennial Clean Water reserves for the senior lien revenue bonds are Fund (CCWF) and Water Pollution Control determined at the issuance of debt and funded Revolving Fund (WPCRF) loan programs as by bond proceeds at that time. The reserve well as for the outstanding Revenue Bonds balances are now being accounted for in the issued by the Combined Utility System. The respective utility funds. reserves for CCWF and WPCRF loans are ïìî ×²¬»®²¿´ Í»®ª·½» Ú«²¼ Ñª»®ª·»© Introduction Internal service funds are used by govern-equipment at the end of their useful lives. ments to account for goods and services pro-In 2009, an extension of asset lives for vided by one City department for another. the General Fund and Street Fund was Revenues are provided for these support func-made by 1 year to provide an opportunity tions from fees which are charged on a cost to preserve working capital for both of basis to the departments receiving the services those funds in light of the recent eco- or goods. The 2010 budget includes 4 inter-nomic downturn and inflationary cost nal service funds: pressure. This action resulted in the Gen- eral Fund Departments and the Street Risk Management Fund not making contributions to the Re- This fund provides for the administration serve Fund in 2009, with resumption of and maintenance of city risk management contributions scheduled for 2010. Asset functions including the maintenance of replacement schedules also shifted by one reserve funds to provide the City with year as a result of this action and will adequate protection to manage fluctua-likely result in higher maintenance costs tions in insurance premiums and claims. in the final (as extended) year of the vehi- cle or equipment’s life. Equipment Rental Reserve—Operations and MaintenanceInformation Technology This fund was established in 2009 to This fund provides for support functions track expenditures and interfund pay-to the City’s network and technology sys- ments related to maintenance and service tems and the maintenance and replace- of the City’s fleet of vehicles and large ment of hardware and software compo- equipment. nents. Equipment Rental Reserve—Equipment Re- serve This fund is used for the purpose of accu- mulating funds to replace vehicles and ×²¬»®²¿´ Í»®ª·½» Ú«²¼ Ñª»®ª·»© ïìí ×²¬»®²¿´ Í»®ª·½» Ú«²¼ ActualActualBudgetEstimateProposed (Amounts in thousands)20072008200920092010 FTE positions12.75 13.78 13.78 12.00 12.00 Î»ª»²«» Taxes$0$0$0$0$0 Licenses & permits00000 Intergovernmental07000 Charges for services8433,0073,1672,9422,999 Fines & forfeits00000 Other revenue2,6073,2212,2572,2952,539 Debt Proceeds2591,25666707 Ì±¬¿´ ®»ª»²«»íôéðçéôìçïëôìíðëôîìíêôîìë Û¨°»²¼·¬«®» Personnel1,4831,4981,6011,5901,407 Supplies, services & taxes2,1393,2392,9842,2932,924 Capital expenditures5151,2741,6661,331523 Debt service00000 Transfers481451,7050 Ì±¬¿´ »¨°»²¼·¬«®»ìôïèëêôðîëêôîëêêôçïçìôèëì Ú«²¼ ¬±¬¿´ ó Û¨°»²¼·¬«®» ±²´§ Risk Management1,048$ 1,904$ 1,353$ 1,1601,415 ER&R Maintenance- - 2,266 1,7861,869 ER&R Reserves2,266 3,239 1,657 3,023473 Information Technology871 882 980 9511,097 Ì±¬¿´ ×²¬»®²¿´ Í»®ª·½» Ú«²¼üìôïèëüêôðîëüêôîëêüêôçïçüìôèëì Revenue over(under) expenditure-4761,635-826-1,6761,391 Beginning fund balance6,6106,1346,8707,7696,093 Û²¼·²¹ º«²¼ ¾¿´¿²½»üêôïíìüéôéêçüêôðììüêôðçíüéôìèì ïìì Î·µ Ó¿²¿¹»³»²¬ Internal Service Fund Summary: The Risk Management Fund was established insured claims investigation and payment, liti- to consolidate the financial recording and ad-gation costs, insurance specification prepara- ministrative tracking of all property and casu-tion, excess insurance premiums, risk identifi- alty insurance activities in one cost center cation and loss control, safety education, and with joint costs to be shared by all funds as workers compensation. appropriate. Funds are provided for self- ïìë Û¯«·°³»²¬ Î»²¬¿´ ú Î»»®ª» Ó¿·²¬»²¿²½» Internal Service Fund Summary: The Equipment Rental & Reserve Fund is an fund manages the operation and maintenance internal service fund which finances the fuel-of City vehicles and equipment including fire ing and repair of City vehicles and equipment. trucks, police cars, backhoes, road graders Revenues are generated through user fees paid and other equipment. by departments utilizing fleet services. This ïìê Equipment Services îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ Total capital costs for vehicle replacements in Staffing levels maintained at 5 mechanics and 2 2010 is $473,000 admin staff. There are no requested capital expenditures for Investment in staff training to improve effi- Department 47 ciency More oversight on contracts to improve cost effectiveness îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æ Enhance and update the City’s 10 year vehicle Completed the Fire Department’s Incident Com- and equipment replacement plan mand Vehicle Vehicle purchases will use fuel efficiency as a Converted a surplused ambulance to accommo- major part in vehicle specifications. date the Police Department’s need for a Crime Scene Unit Right size the fleet Update all policies as it pertains to vehicles and equipment owned and operated by the City of Bremerton. ïìé Û¯«·°³»²¬ Î»²¬¿´ ú Î»»®ª» Î»»®ª» Internal Service Fund Summary: This division manages the replacement of asset replacement planning and financing. City vehicles and equipment including fire Replacement funds are accumulated through trucks, police cars, backhoes, road graders rental fees paid by the user. and other equipment. ERR is responsible for ÛÎúÎ ó Î»»®ª» ActualActualBudgetEstimateProposed (Amounts in thousands)20072008200920092010 FTE positions6.00 7.00 - - - Î»ª»²«» Taxes$0$0$0$0$0 Licenses & permits00- 00 Intergovernmental07- 00 Charges for services02,111- 00 Fines & forfeits00- 00 Other revenue1,3281,847903 8401,120 Debt Proceeds2591,2566 6707 Ì±¬¿´ ®»ª»²«»ïôëèéëôîîïçðçèìêïôèîé Û¨°»²¼·¬«®» Personnel505585- 00 Supplies, services & taxes1,1981,400- 00 Capital expenditures5151,2541,657 1,323473 Debt service00- 00 Transfers480- 1,7000 Ì±¬¿´ »¨°»²¼·¬«®»îôîêêíôîíçïôêëéíôðîíìéí Revenue over(under) expenditure-6792,151-748-2,1771,354 Beginning fund balance5,2044,5255,3876,6764,499 Û²¼·²¹ º«²¼ ¾¿´¿²½»üìôëîëüêôêéêüìôêíçüìôìççüëôèëî ïìè ×²º±®³¿¬·±² Ì»½¸²±´±¹§ Internal Service Fund Summary: Information Technology provides city depart-sign assistance, acquisition, installation, train- ments with customized automated systems, ing and maintenance of hardware and soft- computer hardware/software support, local/ware systems. wide area network infrastructure support, de- ×²º±®³¿¬·±² Ì»½¸²±´±¹§ ActualActualBudgetEstimateProposed (Amounts in thousands)20072008200920092010 FTE positions5.00 5.00 5.00 5.00 5.00 Î»ª»²«» Taxes$0$0$0$0$0 Licenses & permits00000 Intergovernmental00000 Charges for services8438968948941,015 Fines & forfeits00000 Other revenue1713050 Debt Proceeds00000 Ì±¬¿´ ®»ª»²«»èêðçðçèçìèççïôðïë Û¨°»²¼·¬«®» Personnel470495535536548 Supplies, services & taxes401367436406499 Capital expenditures0209950 Debt service00000 Transfers00000 Ì±¬¿´ »¨°»²¼·¬«®»èéïèèîçèðçëïïôðçé Revenue over(under) expenditure-1127-86-52-82 Beginning fund balance275264189291240 Û²¼·²¹ º«²¼ ¾¿´¿²½»üîêìüîçïüïðíüîìðüïëè ïìç Information Technology îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ îðïð Þ«¼¹»¬ Ø·¹¸´·¹¸¬æ îðïð Ý¿°·¬¿´ Ý±²·¼»®¿¬·±²æ Staffing levels maintained Modernize server environment by introducing virtual server technology for production applica- Replacement of around 60 aging desktop com- tions puters Modernization of City-wide desktop software environment îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ îððç ß½½±³°´·¸³»²¬æ îðïð Ù±¿´æ Added video streaming of City events to the Provide added redundancy to server and net- City website work appliances Connected the City’s server farm to the Govern- Implement fully interactive online payment ment Center Emergency Generator function across several cash collection appli- Achieved flawless uptime record for City con- cations trolled servers, network appliances and software Maintain current service levels in an expand- Set-up a new office with hardware and software ing environment without increasing staffing for the City Prosecuting Attorneys Achieved national recognition for software inno- vation in a competition held by the Government Computer News magazine ïëð Ú·²¿²½·¿´ Ù±¿´ ú Ð±´·½·» Appendix A ïëï Ú·²¿²½·¿´ Ù±¿´ ú Ð±´·½·» The City of Bremerton is accountable to its Policy - citizens for the efficient use of public dollars. The budget and financial plans of the City Resources entrusted to the City should be shall balance recurring operating ex- used in a manner that provides services, pub- penses, debt service, and average ongoing lic facilities, and infrastructure necessary to capital requirements to recurring operating meet the needs of the community – both for revenue. Average ongoing capital re- today and for the future. The following fi- quirements are defined to include pay- nancial goals and policies establish a frame- ments necessary to the various Internal work of financial health and stability that is Service funds (i.e. ER&R, and Informa- required to meet those expectations. tion Technology) and average recurring The goals expressed here define what consti- capital expenditures. tutes a “good outcome” for the city in regards Before the City undertakes capital expen- to financial planning and decisions. Goals ditures or accepts grant funds, the ongoing indicate the objectives - while the policies costs and commitments should be de- describe actual boundaries (or measurable) scribed fully including identification of the that are deemed necessary to achieve those revenue sources expected to provide for goals. such ongoing costs- so that proper consid- eration may be given to the longer term financial sustainability of the project or Goals for Financial Sustainability – commitment. Where possible, grants or contributions of Diversified annual resources that are suf- capital will be identified for proposed City ficient to provide for the regular and on- going operations associated with core city expenditures. services – plus enough additional margins Deficit financing and borrowing will not to cover debt service requirements and be used to support on-going City services normal (average) ongoing capital expen- and operations. Expenses will be reduced ditures. to conform to the long-term revenue fore- Debt financing should be used to smooth cast. Interfund loans are permissible to the effects of unusual or significant cover temporary gaps in cash flow, but amounts of capital expenditures and/or to only when supported by a clear expecta- finance facilities that are dedicated to the tion and schedule for repayment over a benefit of limited users (for example – short duration of time (3 years or less) and Local Improvement District “LID”). with interest assessed based on the current Ú·²¿²½·¿´ Ù±¿´ ú Ð±´·½·» ïëî Washington State Local Government In- less than $20,000 may be included in the vestment Pool rate. Equipment Rental and Reserve Fund upon Cash balances in excess of the amount re- request by the using department with the quired to maintain strategic reserves may approval of the Director of Public Works be used to fund one-time or non-recurring and Utilities and the Director of Financial costs. Preference should be given to uses Services. that reduce ongoing expenses (for exam- ple - early retirement of debt). Long-term borrowing will be confined to Replacement Reserves based on expected significant capital improvements (or simi- replacement cost will be collected and lar projects) which have an extended life placed in the Equipment Rental and Re- and when it is not practicable to be fi- serve Fund (ER&R) for equipment (other nanced from current revenues. All other than computer equipment) or vehicles available and appropriate sources of fi- (other than fire engines) with a value of nancing should be exhausted before long $20,000 or more if it is expected to be a term borrowing is pursued. continued need beyond its estimated initial Bonds cannot be issued for a longer ma- useful life. The cost of computer equip- turity schedule than a conservative esti- ment replacement will be included in the mate of the weighted average useful lives annual payments made to the Information of the assets to be financed. The City will Technology Fund (IT) for each computer keep the average maturity of general obli- by its using department. These payments gation bonds at or below twenty years. are based on an expected five-year re- Where possible, the City will use special placement schedule. In addition to ER&R assessment revenue, or other self- and IT, other internal service funds may supporting bonds instead of general obli- be established to appropriately account for gation bonds. and collect expenses for specific costs The City Utility Systems shall strive to with the approval of the Director of Finan- maintain a minimum debt service cover- cial Services and the City Council. An age (annual gross revenues less annual amount equal to the annual fractional esti- operating and maintenance expenses di- mated cost of replacement based on the vided by annual debt service) of the com- expected useful life of an asset will be in- bined Utilities (Water, Wastewater, cluded in the service charges paid by City Stormwater) of at least 1.5x. departments to the various Internal Ser- vice funds (i.e. Equipment Rental & Re- Goals for Financial Flexibility – serve fund and Information Technology). Replacement cost will be reevaluated peri- Sufficient operating reserves (working odically throughout the life of the asset capital) to manage monthly and daily and replacement reserve charges adjusted cash flow variability. accordingly. Assets with an initial value Adequate liquidity to provide for limited Ú·²¿²½·¿´ Ù±¿´ ú Ð±´·½·» ïëí interruptions in revenues (natural disas- meet regulatory requirements ters, unexpected loss of revenue source, provide core city services etc).contribute to the achievement of stated goals and policies Contingency and reserve funds should be or undertaken in anticipation of an available for use in the event of emer- emerging requirement. gency and/or unforeseen events. Policy – – Policy Budget managers will provide sufficient The City will maintain reserves required documentation to support requested by law, ordinance, and/or bond cove- budget appropriations and in a manner nants. that clearly demonstrates that the expen- The City will strive to maintain ending diture is necessary to either meet regula- cash and investment balances in the Gen- tory requirements, provide core city ser- eral Fund of no less than 8.5% of total vices, or contributes to the achievement planned annual operating expenses. of stated goals or policies of the City. The City will strive to maintain ending A comprehensive multi-year (minimum cash and investment balances of no less of six years) plan for City capital im- than 12% of total planned annual operat- provements will be prepared and updated ing expenses for the Gold Mountain Golf annually. The Capital Improvement Plan Complex, Water Utility, Wastewater Util- will be consistent with and support the ity, and Stormwater Utility. City’s Comprehensive Plan. The Com- The City will strive to maintain a balance prehensive Plan service level goals of at least $1,000,000 in the Contingency should be included in the Capital Im- Reserve fund as a provision for unfore- provement Plan. seen or catastrophic events and emergen- cies. Goals for Accountability – Goals for Stewardship of Public Funds – Reports demonstrating the status of finan- cial activity and results should be pre- Maintain public trust and confidence by pared on a timely basis and in compliance utilizing resources in the most efficient with BARS and GAAP accounting re- manner possible. quirements. Expenditures should be necessary to ei- Reports showing the status of financial ther: policy compliance should be provided periodically. Ú·²¿²½·¿´ Ù±¿´ ú Ð±´·½·» ïëì tify and address material deficiencies in Ensure the legal use of public assets internal controls. through an effective system of internal controls. To ensure all local, state, and The City shall manage and invest its re- federal rules are followed. sidual cash through the City Treasurer on a continuous basis in accordance with the Policy -City’s investment policies and within the guidelines established by the Washington State Statutes based upon the following An annual audit will be performed by the order of priorities: 1) safety, 2) liquidity, State Auditor’s Office and include the and 3) yield. issuance of a financial opinion. A Com- prehensive Annual Financial Report shall be prepared in accordance with generally accepted accounting principles (GAAP) and shall be distributed to the City Coun- cil, Mayor, Director of Financial Ser- vices, Department Directors, City Audit Committee, and any other interested party. Quarterly a budget status report will be prepared and distributed to the City Council, Mayor, and Department Direc- tors providing an overview of financial activities for the City with comparison to the approved budget. Information on the status of compliance with financial poli- cies will be provided in this report. Regular monthly financial statements will be prepared on a timely basis and posted for review on the City’s internet and intranet site. The City will maintain a budgetary con- trol system to ensure compliance with the approved budget. The City will maintain adequate internal controls to safeguard public assets. The Director of Financial Services will work cooperatively with the City’s Internal Auditor and the Audit Committee to iden- Ú·²¿²½·¿´ Ù±¿´ ú Ð±´·½·» ïëë ïëê ß´´ Ú«²¼ Î»ª»²«» ú Û¨°»²¼·¬«®» Í«³³¿®§ Appendix B ïëé ATTACHMENT A - ORDINANCE NO. 5099 îðïð ÎÛÊÛÒËÛ ÍÑËÎÝÛÍ ó ßÔÔ ÚËÒÜÍ ÞÛÙÔ×Ýò×ÒÌÛÎóÝØßÎÙÛÍÚ×ÒÛÍîðïð ÚËÒÜßÒÜÙÑÊùÌÚÑÎßÒÜÑÌØÛÎÌÑÌßÔ ÚËÒÜÞßÔòÌßÈÛÍÐÛÎÓ×ÌÍÎÛÊÛÒËÛÍÛÎÊ×ÝÛÚÑÎÚÛ×ÌÍÎÛÊÛÒËÛÞËÜÙÛÌ Ù»²»®¿´ Ú«²¼ Ù»²»®¿´ Ù±ª»®²³»²¬æ City Council000106,00000106,000 Executive000115,00000115,000 Financial Services3,388,000331,0000640,100004,359,100 Legal000436,00000436,000 Human Resources000123,30000123,300 Community Development0398,00080,000306,00000784,000 Municipal Court0015,000358,700560,00020,000953,700 City Auditor00055,0000055,000 Law Enforcement03,0001,099,000438,00011,00011,0001,562,000 Fire/Emergency Medical1,472,0000212,000620,00010,00002,314,000 Police & Fire Pension0045,00000045,000 General Facilities00077,000046,000123,000 Parks000606,0000147,000753,000 Engineering065,000027,0000092,000 Non-Departmental18,145,000156,000449,0000854,0004,639,00024,243,000 Beginning Fund Balance2,370,5092,370,509 Ì±¬¿´ Ù»²»®¿´ Ú«²¼ 2,370,50923,005,000953,0001,900,0003,908,1001,435,0004,863,00038,434,609 Í°»½·¿´ Î»ª»²«» Ú«²¼æ Arterial Street1,805,065003,128,000420,000032,0005,385,065 Street63,354275,0000590,000426,00001,321,0002,675,354 Contingency Reserve1,254,6350000015,0001,269,635 Lodging Tax(301)410,00000001,000410,699 Parking System277,16300025,000250,0001,543,0002,095,163 Comm. Dev. Block Grant529,522001,493,16420,000012,0002,054,686 Abatement Revolving Fund196,372000003,000199,372 Police Special Projects1,019,311000038,00090,0001,147,311 Public Access Television22,4310244,000077,00001,000344,431 Gift & Donations Fund76,526000008,00084,526 Trial Improvement66,5890024,00000090,589 One Percent for Arts55,2790000022,00077,279 Conference Center Oper262,0980001,341,5000214,0001,817,598 Ì±¬¿´ Í°»½ò Î»ªò Ú«²¼ 5,628,044685,000244,0005,235,1642,309,500288,0003,262,00017,651,708 Ü»¾¬ Í»®ª·½» Ú«²¼æ Bond Fund239,918887,7000000277,0001,404,618 Park Plaza Debt00000000 Ì±¬¿´ Ü»¾¬ Í»®ª·½» Ú«²¼ 239,918887,7000000277,0001,404,618 Ý¿°·¬¿´ ×³°®±ª»³»²¬ Ú«²¼æ Public Safety Bond1,158,003000001,125,0002,283,003 Harborside Plaza & Common7,137001,239,8630001,247,000 Park Plaza Construction0000008,500,0008,500,000 General Govt Capital Improv.25,071600,00000002,250,0002,875,071 Park Facilities Construction451,065001,600,00000750,0002,801,065 Boardwalk Project58,249001,250,000001,350,0002,658,249 Ì±¬¿´ Ý¿°·¬¿´ ×³°®±ªò Ú«²¼ 1,699,525600,00004,089,8630013,975,00020,364,388 ïëè ATTACHMENT A - ORDINANCE NO. 5099 îðïð ÎÛÊÛÒËÛ ÍÑËÎÝÛÍ ó ßÔÔ ÚËÒÜÍ ÞÛÙÔ×Ýò×ÒÌÛÎóÝØßÎÙÛÍÚ×ÒÛÍîðïð ÚËÒÜßÒÜÙÑÊùÌÚÑÎßÒÜÑÌØÛÎÌÑÌßÔ ÚËÒÜÞßÔòÌßÈÛÍÐÛÎÓ×ÌÍÎÛÊÛÒËÛÍÛÎÊ×ÝÛÚÑÎÚÛ×ÌÍÎÛÊÛÒËÛÞËÜÙÛÌ Û²¬»®°®·» Ú«²¼æ Water Utility5,843,3200008,677,00006,143,00020,663,320 Wastewater Utility5,624,56812,0000013,606,00005,783,00025,025,568 Stormwater Utility2,730,3980002,098,000085,0004,913,398 Gold Mountain Golf Complex252,0600003,328,500049,0003,629,560 Ì±¬¿´ Û²¬»®°®·» Ú«²¼ 14,450,34612,0000027,709,500012,060,00054,231,846 ×²¬»®²¿´ Í»®ª·½» Ú«²¼æ Risk Management978,950000001,415,4002,394,350 ER&R Operations & Maint.375,0060001,984,00004,0002,363,006 ER&R Equipment Reserve4,498,988000001,826,5006,325,488 Information Services239,2700001,015,000001,254,270 Ì±¬¿´ ×²¬»®²¿´ Í»®ª·½» Ú«²¼ 6,092,2140002,999,00003,245,90012,337,114 Ì±¬¿´ Ò±²óÙ»²»®¿´ Ú«²¼ 28,110,0472,184,700244,0009,325,02733,018,000288,00032,819,900105,989,674 Ì±¬¿´ ß´´ Ú«²¼ 30,480,55725,189,7001,197,00011,225,02736,926,1001,723,00037,682,900144,424,284 Revenue Sources - All Funds Other Revenue $37,682,900 Fines & Forfeits 26% $1,723,000 Beginning Fund 1% Balance $30,480,557 21% Charges for Service $36,926,100 Taxes 26% $25,189,700 Intergovernmental 17% $11,225,027 Licenses & Permits 8% $1,197,000 1% ïëç 212010 // ATTACHMENT A - ORDINANCE NO. 5099 îðïð ÛÈÐÛÒÜ×ÌËÎÛÍ ó ßÔÔ ÚËÒÜÍ ÍËÐÐÔ×ÛÍ úÜÛÞÌÝßÐ×ÌßÔÛÒÜ×ÒÙîðïð ÚËÒÜÐÛÎÍÑÒÒÛÔÍÛÎÊ×ÝÛÍÍÛÎÊ×ÝÛÑËÌÔßÇÌÎßÒÍÚÛÎÍÚËÒÜ ÞßÔòÞËÜÙÛÌ Ù»²»®¿´ Ú«²¼ Ù»²»®¿´ Ù±ª»®²³»²¬æ City Council298,00019,000000317,000 Executive269,000176,000000445,000 Financial Services997,600423,8000001,421,400 Legal Department890,100115,0000001,005,100 Human Resources277,40091,300000368,700 Community Development955,300345,3000001,300,600 Municipal Court909,000457,80040,000001,406,800 City Auditor148,40010,000000158,400 Law Enforcement8,332,7002,339,00000010,671,700 Fire/Emergency Medical7,281,300862,6000008,143,900 Police & Fire Pension2,485,000216,0000002,701,000 General Facilities152,000667,000000819,000 General Parks2,146,0001,080,40016,100003,242,500 Engineering248,00073,000000321,000 Non-Departmental50,0002,150,700411,30001,130,0003,742,000 Ending Fund Balance2,370,5092,370,509 Ì±¬¿´ Ù»²»®¿´ Ú«²¼ 25,439,8009,026,900467,40001,130,0002,370,50938,434,609 Í°»½·¿´ Î»ª»²«» Ú«²¼æ Arterial Street3,000112,00004,113,00001,157,0655,385,065 Street1,518,7001,091,00000065,6542,675,354 Contingency Reserve0000250,0001,019,6351,269,635 Lodging Tax0225,00000185,000699410,699 Parking System0658,000275,000450,000435,000277,1632,095,163 Comm. Dev. Block Grant172,7001,027,30000120,000734,6862,054,686 Abatement Revolving Fund077,000000122,372199,372 Police Special Projects0504,700000642,6111,147,311 Public Access Television221,00038,700033,00025,00026,731344,431 Gift & Donations Fund09,70000074,82684,526 Trial Improvement052,00000038,58990,589 One Percent for Arts00060,000017,27977,279 Conference Center Oper82,0001,469,000000266,5981,817,598 Ì±¬¿´ Í°»½ò Î»ªò Ú«²¼ 1,997,4005,264,400275,0004,656,0001,015,0004,443,90817,651,708 Ü»¾¬ Í»®ª·½» Ú«²¼æ Bond Fund001,178,35000226,2681,404,618 Park Plaza Debt0000000 Ì±¬¿´ Ü»¾¬ Í»®ª·½» Ú«²¼ 001,178,35000226,2681,404,618 Ý¿°·¬¿´ ×³°®±ª»³»²¬ Ú«²¼æ Public Safety Bond061,00002,221,80002032,283,003 Harborside Plaza & Common0001,247,000001,247,000 Park Plaza Construction0008,500,000008,500,000 General Govt Capital Improv.00378,00002,440,00057,0712,875,071 Park Facilities Construction0013,2002,130,0000657,8652,801,065 Boardwalk Project0002,535,0000123,2492,658,249 Ì±¬¿´ Ý¿°·¬¿´ ×³°®±ªò Ú«²¼ 061,000391,20016,633,8002,440,000838,38820,364,388 ïêð 212010 // ATTACHMENT A - ORDINANCE NO. 5099 îðïð ÛÈÐÛÒÜ×ÌËÎÛÍ ó ßÔÔ ÚËÒÜÍ ÍËÐÐÔ×ÛÍ úÜÛÞÌÝßÐ×ÌßÔÛÒÜ×ÒÙîðïð ÚËÒÜÐÛÎÍÑÒÒÛÔÍÛÎÊ×ÝÛÍÍÛÎÊ×ÝÛÑËÌÔßÇÌÎßÒÍÚÛÎÍÚËÒÜ ÞßÔòÞËÜÙÛÌ Û²¬»®°®·» Ú«²¼æ Water Utility4,150,0003,363,559752,0007,080,0001,287,0004,030,76120,663,320 Wastewater Utility3,207,0003,295,2743,185,0008,855,0002,106,0004,377,29425,025,568 Stormwater Utility1,224,000599,49816,000540,000424,0002,109,9004,913,398 Gold Mountain Golf Complex03,037,000105,00015,000162,000310,5603,629,560 Ì±¬¿´ Û²¬»®°®·» Ú«²¼ 8,581,00010,295,3314,058,00016,490,0003,979,00010,828,51554,231,846 ×²¬»®²¿´ Í»®ª·½» Ú«²¼æ Risk Management230,0001,185,400000978,9502,394,350 ER&R Operations & Maint629,0001,239,700000494,3062,363,006 ER&R Equipment Reserves000473,00005,852,4886,325,488 Information Services548,000498,600050,0000157,6701,254,270 Ì±¬¿´ ×²¬»®²¿´ Í»®ª·½» Ú«²¼ 1,407,0002,923,7000523,00007,483,41412,337,114 Ì±¬¿´ Ò±²óÙ»²»®¿´ Ú«²¼ 11,985,40018,544,4315,902,55038,302,8007,434,00023,820,494105,989,675 Ì±¬¿´ ß´´ Ú«²¼ 37,425,20027,571,3316,369,95038,302,8008,564,00026,191,003144,424,284 Expenditures - All Funds Transfers $8,564,000 6% Ending Fund Balance Capital Outlay $26,191,003 $38,302,800 18% 27% Personnel $37,425,200 Debt Service 26% $6,369,950 Supplies & Services 4% $27,571,331 19% ïêï ïêî Ý¿°·¬¿´ ×³°®±ª»³»²¬ Ð®±¹®¿³ Appendix C ïêí Ý¿°·¬¿´ ×³°®±ª»³»²¬ Ð®±¹®¿³ Ñª»®ª·»© A Capital Improvement Plan (CIP) is a multi-city-wide Capital Improvement Plan. These year plan that provides a planned and pro-separate plans as previously adopted encompass grammed approach to utilizing the City’s finan-the vast majority of the City’s planned capital cial resources in the most efficient manner to programs and include detailed information on meet service and infrastructure needs. the scope, timing, and reason for their being undertaken. Readers are encouraged to review The City has prepared a comprehensive capital the separate transportation and utility system projects list as a part of the 2010 annual budget capital plans to learn more about the significant process. This list provides a six-year view of programs described for these specific areas. intended projects and serves as a resource for the City Council, City staff, and the citizens of The City of Bremerton considers its six-year Bremerton in understanding the scope, timing, capital plan as a long-range plan for addressing and funding of key projects. While funding was capital needs. The purposes and goals of the identified as a part of each project description, CIP are to: some unfunded and underfunded projects have been included for the future periods of 2011 Provide capital facilities and infrastructure through 2015 in order to keep them in the fore- that are needed by the community for civic pur- front as targets for grants, ballot measures, and poses and support the vision of Bremerton’s other continued funding efforts. Projects identi- future as articulated in the Comprehensive Plan. fied to occur in 2010 however were required to Support the provision of City services con- have a designated revenue source and are inte- sistent with the expectations of the community, grated into the City’s annual budget for 2010. as expressed in the City’s declared level of ser- vice standards. The 2010 –2015 Capital Improvement Plan is Preserve levels of service as growth and de- comprised of general-purpose (municipal capital velopment add new demands. improvements), transportation, and utility pro- Provide facilities that meet special needs of jects. On February 20, 2008 the City Council the community. Rehabilitate and/or replace the adopted a separate Transportation Improvement City’s facilities and infrastructure to extend use- Plan by Resolution no. 3048. In addition, on ful life and assure continued efficiency. September 21, 2005 the Council adopted a Wastewater Comprehensive Plan by Resolution In developing the Capital Improvement Plan, No. 2979. Finally, on December 20, 2006 the the Department of Community Development City Council adopted a Water System Plan by has worked with Financial Services to ensure Ordinance No. 4992. These individual compo- that the information required by the Growth nents of Bremerton’s Capital Improvement Plan Management Act (GMA) has been included in are summarized and then incorporated into this the plan. Ý¿°·¬¿´ ×³°®±ª»³»²¬ Ð®±¹®¿³ Ñª»®ª·»© ïêì Ý¿°·¬¿´ ×³°®±ª»³»²¬ Ð´¿² Ð®±½» Recreation staff and General Facilities staff. The annual update of the capital improvement This situation is now made worse with the cur- plan began with a request to the City depart-rent economic downturn and reductions in staff- ments to submit a list of various capital improve-ing proposed for the Parks & Recreation Depart- ment projects to be considered. This was initi-ment. ated approximately a month prior to the start of the scheduled annual budget development. Fi- Ñª»®ª·»© ±º ¬¸» îðïð îðïë Ý¿°·¬¿´ ×³°®±ª»ó nancial Services then compiled this list and en- ³»²¬ Ð´¿² sured throughout the development of the annual The 2010 – 2015 Capital Improvement Plan sup- operating budget that the CIP was kept current ports the City’s continued commitment to revi- and consistent with the operating budget submit-talization of Bremerton with the inclusion of ma- tals and with the recently adopted Transportation jor projects that are part of the plan for redevel- Improvement Plan, Wastewater Comprehensive opment and revitalization, along with other pro- Plan, and Water System Plan, – all of which jects that rehabilitate or restore existing infra- were prepared separately by the Public Works structure, including major maintenance projects Department and adopted by the City Council af- identified in the plan. The City’s capitalization ter separate study sessions and public hearings. policy defines capital assets as tangible objects The final Capital Improvement Plan is now pre-of a long-term character that will continue to be sented herein together with the proposed annual held or used such as land, buildings, machinery, budget to the City Council for approval. The furniture, and other equipment with a life expec- Council will hold public hearings to review the tancy greater than 1 year and having a value of Capital Improvement Plan and annual budget. $10,000 or greater. While the majority of ex- Upon completion of the public hearing process, penditures identified in the Capital Improvement the Capital Improvement Plan and annual budget Plan are capital expenditures, there are programs will then be formally adopted by Ordinance. included that are not characterized as “capital” per the City’s accounting policy on capitaliza- tion, but are included in the CIP due to their sig- ×³°¿½¬ ±º Ý¿°·¬¿´ ×³°®±ª»³»²¬ ±² Ñ°»®¿¬ó nificant impact on infrastructure and as required ·²¹ Þ«¼¹»¬ Several projects currently underway or planned by state RCW to ensure appropriate eligibility for implementation in the 2010 through 2015 for the use of Real Estate Excise Tax to fund timeframe have been identified to have future these efforts. Examples of the type of expense operational cost impacts for the City. The most that is included in the CIP are; street overlay- significant of these projects are the Evergreen ments and major maintenance, and debt service Park Expansion, Bremerton Boardwalk and the undertaken to finance City buildings. Ultraviolet Water Treatment Facility upgrade. Each of these projects have been identified as requiring additional staff support for mainte- nance and operations than is otherwise currently available – particularly in the areas of Parks & Ý¿°·¬¿´ ×³°®±ª»³»²¬ Ð®±¹®¿³ Ñª»®ª·»© ïêë ïêê Ñ®¼·²¿²½» Appendix D ïêé ïêè ïêç ïéð ïéï ïéî ïéí ïéì ïéë ïéê ïéé ïéè ïéç ïèð ïèï ïèî ïèí ïèì ïèë ïèê ïèé ïèè ïèç ïçð ïçï ïçî ïçí ïçì Ó·½»´´¿²»±« Í¬¿¬·¬·½ Appendix E ïçë Miscellaneous Statistics DATE OF INCORPORATION October 14, 1901 FORM OF GOVERNMENT Council - Mayor Type of Government Home-Rule Charter Demographics in 200 ç Total Area for City of Bremerton23.0 Square Miles Number of City Employees Full-Time Equivalents3 ëêòïí Fire Protection Number of Personnel5 ç Number of Stations3 Fire and Aid Calls - 200 ç éôëðî Priority 1 Response Time (minutes).18 ßª»®¿¹» ë Police Protection Number of Police Officers êí Calls for Service - 20054,783 ç Average Priority 1 Response Time (minutes) . ú î îíí Parks & Recreation Number of Developed Parks34 Number of Park Acres709.50 Senior Centers1 Community Pool - Jarstad Aquatic Center1 Golf - Gold Mountain Golf Complex1 Ice Arena - Bremerton Ice Arena1 ïçê Water Utility Services Residential Accounts16,0 êï Commercial Accounts1,7 ìì Storage Capacity - Gallons33,240,000 Average Daily Demand - Million Gallons per Day6.6 Reservoirs16 Watershed Land (square miles)12.96 Sources: Surface Supply - 60% 60% Ground Supply - 8,200.000 Gallons per Day Capacity0 Miles of Main322 Bremerton supplies 3.3 billion gallons of water each year to 55,000 people, representing 36% of all the water supplied in Kitsap County. Bremerton regularly monitors the physical, chemical, and bacteriological characteristics to ensure that the drinking water is safe and water quality is the best possible. Sewer Utility Services Residential Sewer Accounts9, íëí Commercial Sewer Accounts çïî Miles of Main141 Miles of Force Main24 Pump Lift Stations37 Sewage Treatment: Average Annual Flow - MGD7.6 Hydraulic Peak Capacity - MGD32 Solids Treated Tons/Year: Wet Tons3,624 Dry Tons644 Bremerton's sewage system provides sewer service to approximately 37,000 people. The wastewater collection system serves City residents as well as nearby areas in unincorporated Kitsap County. Stormwater Utility Services Residential Accounts9, éçç Commercial Accounts1,00 ì Miles of Mains115 It is the mission of the Stormwater Program within the Department to control flooding, enhance water quality, protect sensitive habitat areas, and optimize the recharge of local aquifers. ïçé City Streets Street Miles156 State Highway Miles19 Miles of Sidewalks115 Signalized Traffic Intersections37 Street Lights: City Owned371 Leased from Puget Sound Energy1699 Forestry Water and Utlity Forest Lands (acres)8,500 Miles of Forest Roads50 Public Schools Bremerton is served primarily by Bremerton School District #100. A small percentage of children attend Central Kitsap School District #401. Elementary6 Middle School1 Junior High1 High School1 Vocational School1 Colleges Olympic CollegeNavy College 1600 Chester Ave., BremertonNaval Kitsap Bremerton 360 792-60502255 Cole Ave. Bldg. 853, Bremerton 1 800 259-6718360 476-4282 Ext. 9176 Hospitals Harrison Medical Center Naval Hospital Bremerton 2520 Cherry Ave., Bremerton1 Boone Road, Bremerton 360 377-39111 800 422-1383 Local Transportation Washington State Ferries Seattle Bremerton Route - Total Annual Rides (2007)2, ìîèôêéì Kitsap Transit (2008) Foot Ferry Annual Rides - Port Orchard & Annapolis ìéíôèëé Buses Annual Bus Rides - Bremerton1 ôìíéôìëî Kitsap Access Bus (County Wide) íëîôèéì Sources: Washington State Ferries Kitsap Transit ïçè Employment in City Limits Number of Business Licenses Issued631 Number of Business Licenses Issued in City Limits358 Top Employers# of Employees Naval Base Kitsap14,900 Puget Sound Naval Shipyard10,150 Harrison Medical Center2,301 Naval Hospital1,192 Olympic College1,110 Bremerton School District734 City of Bremerton377 Kitsap Transit392 Kitsap Mental Health Services300 The Sun Newspaper155 Source: Kitsap Economic Development Alliance ïçç ìÊ×ÌÛÊ×ØÚÃ åÓÐÐÓÉÍÖé×ÛÈÈÐ×óÎÙ ùóèãíöúê÷ï÷êèíî éÙÔ×ØÇÐ×ÍÖóÎÉÇÊÛÎÙ× ùÍÏÌÛÎÃìÍÐÓÙÃ îÇÏÚ×Êè×ÊÏùÍÆ×ÊÛÕ×ðÓÏÓÈÉ óÐÐÓÎÍÓÉçÎÓÍÎóÎÉÇÊÛÎÙ× ÷ÄÙ×ÉÉðÓÛÚÓÐÓÈÃ ùÍÏÌÛÎÃõ×Î×ÊÛÐðÓÛÚÓÐÓÈÃ ì×ÊíÙÙÇÊÊ×ÎÙ× ìÍÐÓÙÃì÷ìõ ûÕÕÊ×ÕÛÈ× ÈÍ ûÇÈÍÏÍÚÓÐ×ðÓÛÚÓÐÓÈÃ ÷ÛÙÔûÙÙÓØ×ÎÈ ìÇÚÐÓÙíÖÖÓÙÓÛÐÉ ÷ÛÙÔùÐÛÓÏ ÷ÏÌÐÍÃÏ×ÎÈìÊÛÙÈÓÙ×ðÓÛÚ ûÕÕÊ×ÕÛÈ× ïÓÉÙ×ÐÐÛÎ×ÍÇÉìÊÍÖ×ÉÉÓÍÎÛÐîÍÈùÍÆ×Ê×Ø÷ÛÙÔùÐÛÓÏ ðÓÛÚÓÐÓÈÃîÍÈùÍÆ×Ê×ØûÕÕÊ×ÕÛÈ× ðÓÏÓÈ×Øé×ÄÇÛÐûÚÇÉ× ÷ÛÙÔé×ÄÇÛÐûÚÇÉ×ûÙÈ ûÕÕÊ×ÕÛÈ× ê×ÈÛÓÎ×ØðÓÏÓÈ õ×Î×ÊÛÐðÓÛÚÓÐÓÈÃ éóêì×ÊíÙÙÇÊÊ×ÎÙ× ûÇÈÍÏÍÚÓÐ×ðÓÛÚÓÐÓÈÃ éóê÷ÛÙÔûÙÙÓØ×ÎÈ ìÇÚÐÓÙíÖÖÓÙÓÛÐ éóê÷ÛÙÔùÐÛÓÏ ÷ÏÌÐÍÃÏ×ÎÈìÊÛÙÈÓÙ×ðÓÛÚ é×ÄÇÛÐûÚÇÉ× éóê÷ÛÙÔûÙÈ éÛÖ×ÈÃîÛÈÓÍÎÛÐùÛÉÇÛÐÈÃéÈÛÈÇÈÍÊÃåÍÊÑ×ÊÉùÍÏÌ×ÎÉÛÈÓÍÎ ÷ÄÙ×ÉÉåÍÊÑ×ÊÉ ùÍÊÌÍÊÛÈÓÍÎ ÷ÏÌÐÍÃ×ÊÉªðÓÛÚÓÐÓÈÃ ùÍÏÌ×ÎÉÛÈÓÍÎ ìÍÐÓÙÃéì åÍÊÑ×ÊÉùÍÏÌ×ÎÉÛÈÓÍÎÛÎØ éóêì×ÊíÙÙÇÊÊ×ÎÙ×åÍÊÑ×ÊÉªùÍÏÌÌ×ÎÉÛÈÓÍÎ ÈÍ ÷ÏÌÐÍÃ×ÊÉðÓÛÚÓÐÓÈÃ éóêì×ÊíÙÙÇÊÊ×ÎÙ×÷ÏÌÐÍÃ×ÊÉªðÓÛÚÓÐÓÈÃ éóêì×ÊíÙÙÇÊÊ×ÎÙ×çéðôÛÎØïÛÊÓÈÓÏ× ûÖÖÓÐÓÛÈ×ØöïóÎÉÇÊÛÎÙ×ùÍ ðÍÉÉðÓÏÓÈ×ÄÙ×ÉÉÍÖÛÌÌÐÓÙÛÚÐ×Ø×ØÇÙÈÓÚÐ× ìÊÍÌ×ÊÈÃ ìÍÐÓÙÃèâ êÓÉÑÍÖÌÔÃÉÓÙÛÐÐÍÉÉÛÎØ ûÕÕÊ×ÕÛÈ×ÍÎ÷ÛÊÈÔËÇÛÑ×öÐÍÍØÛÎØÉÇÚÒ×ÙÈ ÈÍ ØÛÏÛÕ×ÈÍÊ×ÛÐÛÎØÌ×ÊÉÍÎÛÐÈÍÆÛÊÓÍÇÉÍÈÔ×ÊÉÇÚÐÓÏÓÈÉÌ×ÊÌÍÐÓÙÃ ÌÊÍÌ×ÊÈÃÓÎÙÐÇØÓÎÕ ø×ØÇÙÈÓÚÐ×ûÐÐÌ×ÊÓÐÉ×ÄÙ×ÌÈ ÷ÛÊÈÔËÇÛÑ×ÛÎØöÐÍÍØ ø×ØÇÙÈÓÚÐ×íÎ×ÛÊÈÔËÇÛÑ×ÉÇÚÒ×ÙÈÈÍ ÏÓÎÓÏÇÏ ø×ØÇÙÈÓÚÐ×¦÷ÛÊÈÔËÇÛÑ×éÌÊÓÎÑÐ×Êð×ÛÑÛÕ× ø×ØÇÙÈÓÚÐ×íÎöÐÍÍØ ø×ØÇÙÈÓÚÐ×¦úÍÓÐ×ÊïÛÙÔÓÎ×ÊÃ ø×ØÇÙÈÓÚÐ×¦÷øìÉÇÚÒ×ÙÈÈÍ ÏÓÎÓÏÇÏ øÛÃ íÖÖìÊ×ÏÓÉ×ÉìÍÅ×ÊëÇÛÐÓÖÃÓÎÕì×ÊÓÍØ õÊ×ÛÈûÏ×ÊÓÙÛÎóÎÉÇÊÛÎÙ× úÍÎØ ÷ÏÌÐÍÃ××úÐÛÎÑ×ÈúÍÎØ ùÍÏÌÛÎÃ ÓÎÙÐÇØÓÎÕöÛÓÈÔÖÇÐ ø×ØÇÙÈÓÚÐ×ì×ÊíÙÙÇÊÊ×ÎÙ× ìÍÐÓÙÃõæè ì×ÊÖÍÊÏÛÎÙ× ÈÍ óÎØÓÛÎôÛÊÚÍÊóÎÉÇÊÛÎÙ× ÷ÛÙÔðÍÉÉ ìÍÐÐÇÈÓÍÎê×Ï×ØÓÛÈÓÍÎ ùÍÏÌÛÎÃ èÍÈÛÐûÐÐðÍÉÉ×É ð×ÕÛÐðÓÛÚÓÐÓÈÃ ìÍÐÓÙÃîÍì÷ù éóê÷ÛÙÔðÍÉÉ ÈÍ åÓÐÐÓÉ¥ùÓÈÃÍÖúÊ×Ï×ÊÈÍÎùÐÓ×ÎÈûØÆÍÙÛÙÃê×ÌÍÊÈ¥é×ÌÈ×ÏÚ×Ê îðð Demographic Statistics Last Ten Fiscal Years FiscalPopulation *Personal**IncomeSchool ***# of ****Rate of ***** YearNumberIncome ($000)Per CapitaEnrollmentHousing UnitsUnemployment 199936,270985,06127,1596,13816,8035.0 200036,1601,066,55229,4956,05816,7965.6 200137,2601,145,43130,7426,00116,7446.0 200238,6041,219,60531,5935,89416,5766.1 200338,7301,265,71232,6805,78716,6175.4 200437,5201,299,63934,6395,70316,6155.9 200534,5801,287,19637,2245,41216,6075.1 200635,9101,382,42738,4975,20916,6154.7 200735,8101,486,85841,5214,99816,7974.4 200836,860----5,06117,1714.4 *State of Washington Office of Financial Management **U.S. Department of Commerce - Bureau of Economic Analysis (County data prorated based on local population) ***State of Washington Office of Financial Management - Office of Superintendent of Public Instruction ****State of Washington, Office of Financial Management *****State of Washington, Employment Security Department îðï Net Assets by Component Last Six Fiscal Years 200320042005200620072008 Governmental Activities Invested in capital assets, net of related debt$50,204,781$49,164,535$50,329,300$58,958,873$69,497,809$72,451,892 Restricted4,492,93611,592,17213,542,2737,390,108 3,168,374 2,682,534 Unrestricted7,833,9897,067,5689,323,734 13,822,62515,362,41810,777,450 Total governmental activities net assets62,531,70667,824,27573,195,30780,171,60688,028,60185,911,876 Business-type activities Invested in capital assets, net of related debt86,487,52787,788,59089,467,68392,069,35292,747,306103,397,203 Restricted360,852514,774494,194557,8591,483,026 3,988,736 Unrestricted6,209,6978,265,81911,074,02514,575,41323,225,22821,514,830 Total business-type activities net assets93,058,07696,569,183101,035,902107,202,624117,455,560128,900,769 Primary Government Invested in capital assets, net of related debt136,692,308136,953,125139,796,983151,028,225162,245,115175,849,095 Restricted4,853,78812,106,94614,036,4677,947,967 4,651,400 6,671,270 Unrestricted14,043,68615,333,38720,397,75928,398,03838,587,64632,292,280 Total primary government net assets$155,589,782$164,393,458$174,231,209$187,374,230$205,484,161$214,812,645 Total Net Assets 2008 2007 2006 Business-Type Governmental 2005 2004 2003 îðî Changes in Net Assets Last Six Fiscal Years Governmental Activities 200320042005200620072008 Revenues Governmental Activities Program Revenues Charges for Services$5,213,469$6,408,743$7,069,069$7,898,109$8,239,9808,911,480$ Operating Grants and Contributions1,360,3841,904,5751,505,305964,4541,350,6462,321,404 Capital Grants and Contributions7,347,9317,528,3501,541,0027,895,0869,928,5514,638,620 General Revenues Property Taxes6,966,8617,005,3886,991,2327,329,1677,920,9167,799,723 Sales Taxes6,313,3426,393,7406,637,1477,157,7687,574,0117,790,117 Business Taxes2,632,2763,555,7404,224,5963,898,7784,783,0873,454,258 Utility Taxes3,986,7044,055,9314,296,4164,744,3024,974,5785,087,768 Other Taxes2,611,5992,598,6932,938,1313,567,9852,984,1462,572,169 Other General Revenues342,419(131,583)2,172,1843,088,5011,831,8401,142,115 Total Governmental Revenues36,774,98539,319,57737,375,08246,544,15049,587,75543,717,654 Business-Type Activities Charges for Services21,266,386$22,026,027$24,568,993$27,738,767$27,611,963$26,764,076 Capital Grants and Contributions1,200,1512,553,6281,279,260755,1364,936,6868,684,677 Sales Taxes45,13158,97371,50049,18041,56221,857 Business Taxes13,7049,58811,5726,6728,004229 Other General Revenues54,414(2,712)187,537487,531913,859867,602 Total Business-Type Activities22,579,78624,645,50426,118,86229,037,28633,512,07436,338,441 Total Primary Government Program Revenues59,354,77163,965,08163,493,94475,581,43683,099,82980,056,095 Expenses Governmental Activities General government4,497,7843,178,7813,311,9384,036,6793,838,4424,801,924 Public safety15,642,19416,435,10418,447,61319,018,32621,823,94322,951,485 Physical environment193,048183,645205,404374,985223,469 Transportation3,823,4846,442,5494,453,0727,731,1878,936,0779,045,766 Community development2,247,3552,916,2422,463,4692,863,0042,601,8993,148,575 Mental/physical health180,743185,612 Culture and recreation3,552,0844,633,1445,115,6325,581,8306,429,9666,931,036 Interest on long-term debt929,9201,205,5611,360,9251,422,8581,378,9121,181,513 Total Governmental Expenses31,066,61235,180,63835,152,64940,859,28845,384,22448,283,768 Business-Type Activities Water6,244,2027,234,1397,189,6148,052,2738,247,8758,829,441 Wastewater7,879,2928,425,5128,409,5038,387,3198,589,3588,917,620 Golf Course3,522,0533,412,5543,318,9263,578,4413,498,5293,254,936 Other Proprietary Funds854,947908,7391,060,3831,200,1161,328,7351,212,461 Total Business-Type Activities18,500,49419,980,94419,978,42621,218,14921,664,49722,214,458 Total Primary Government Program Expenses49,567,10655,161,58255,131,07562,077,43767,048,72170,498,226 Change in Net Assets Governmental Activities Excess of revenues over expenses5,708,3734,138,9392,222,4335,684,8624,203,531(4,566,114) Transfers1,162,0291,153,4531,673,7171,291,4371,944,6411,973,245 Governmental Activities Change in Net Assets6,870,4025,292,3923,896,1506,976,2996,148,172(2,592,869) Business-Type Activities Excess of revenues over expenses4,079,2924,664,5606,140,4367,819,13711,847,57714,123,983 Transfers(1,162,029)(1,153,453)(1,673,717)(1,291,437)(1,944,641)(1,973,245) Business-Type ActivitiesChange in Net Assets2,917,2633,511,1074,466,7196,527,7009,902,93612,150,738 Governmental Activities Net Assets Net assets - beginning55,732,51262,531,70669,299,15773,195,30780,171,60688,645,471 Prior period adjustment1,475,0591,708,823(140,726) Net assets - ending$62,602,914$69,299,157$73,195,307$80,171,606$88,028,601$85,911,876 Business-Type Activities Net Assets Net assets - beginning90,139,14493,058,07696,569,183101,035,902107,202,624117,455,560 Prior period adjustment(69,539)(360,978)350,000(705,529) Net assets - ending92,986,86896,569,183101,035,902107,202,624117,455,560128,900,769 Total Primary Government Net Assets$155,589,782$165,868,340$174,231,209$187,374,230$205,484,161$214,812,645 îðí îðì îðë Assessed and Estimated Actual Value of Taxable Property Last Ten Fiscal Years Assessed and Estimated Actual ValuePercent FiscalIncrease YearReal PropertyPersonal Property*Total(Decrease) 19991,282,376,409127,974,3241,410,350,7334.99 20001,325,930,017156,301,2801,482,231,2975.10 20011,358,494,142150,607,7571,509,101,8991.81 20021,432,102,670136,483,1471,568,585,8173.94 20031,447,949,250137,191,1461,585,140,3961.06 20041,588,499,381125,299,3891,713,798,7708.12 20051,722,154,076125,883,1391,848,037,2157.83 20062,557,714,553134,674,2382,692,388,79145.69 20072,974,663,326140,113,1023,114,776,42815.69 20082,950,336,030134,404,9873,084,741,017(0.96) Source: Kitsap County Assessor's Office îðê Property Tax Rates for Direct and Overlapping Governments (Per $1000 of Assessed Valuation) Last Ten Fiscal Years Emer.SchoolPublic FiscalGeneralMedicalDebtWAKitsapPort ofDistrictUtility YearFundServicesServiceStateCountyBremerton#100LibraryDistrictTotal 19993.330.500.213.321.810.485.140.500.1015.39 20003.330.500.163.281.860.505.000.500.1015.22 20013.290.490.163.101.520.494.810.500.1014.45 20023.300.500.153.151.670.504.820.480.1114.67 20033.200.480.752.931.600.494.840.460.1014.85 20043.030.500.623.081.410.484.580.450.1014.25 20052.860.470.502.961.310.434.340.420.0913.38 20062.460.400.482.601.130.383.730.360.0811.62 20072.100.350.392.300.960.773.380.310.0710.63 20081.900.320.292.030.880.693.190.280.069.64 Source: Kitsap County Assessor's Office îðé îðè Principal Property Taxpayers Current Year and Nine Years Ago 20081999 PercentPercent Assessedof TotalAssessedof Total NameType of BusinessRankValuationAssessed ValueRankValuationAssessed Value Puget Sound EnergyUtility32,103,3051.0%130,817,2152.2% East Park LLCProperty Management20,796,8800.7% Kitsap Community Credit UnionFinance18,925,9600.6% SHP II Bremerton LLCProperty Management11,968,6800.4% New Albertsons IncBusiness Services11,295,7800.4% Bremer TrustUtility11,208,2900.4%48,104,0000.6% Bremerton Residential InvestmentsBusiness Services10,609,6300.3% Toyexpansion LLCBusiness Services10,046,2300.3% R & L Property ManagementBusiness Services9,831,0400.3% Ryan Tim Properties LPProperty Management9,753,7100.3% U. S. WestTelephone Utility216,738,8311.2% HMI IncResidential Properties310,180,6800.7% Kitsap Physicians ServiceMedical58,006,9350.6% View crest Alliance Apts LLCApartments67,393,0000.5% Merit CompanyApartments76,729,0000.5% FLT RE 1 LLCProperty Management86,504,0000.5% East Towne CenterCommunity Center96,231,000 Haselwood Automobile Prop LLCRetailers105,888,8300.4% Cascade Natural GasUtility115,795,7210.4% Bremerton Cascade AssociationRetirement Apartments125,775,0000.4% Total Taxable Assessed Value of 10 Largest Taxpayers146,539,5054.7%118,164,2128.4% Total Taxable Assessed Value of all Other Taxpayers2,968,236,92395.3%1,292,186,52191.6% Total Taxable Assessed Value of all Taxpayers3,114,776,428100.0%1,410,350,733100.00% Source : Kitsap County Assessor's Office îðç Property Tax Levies and Collections Last Ten Fiscal Years (In Thousands) Current% ofDelinquentTotal% of TotalOutstanding% of Outstanding FiscalTaxTaxTax LevyTaxTaxTax CollectionsDelinquentDelinquent YearLevyCollectionsCollectedCollectionsCollectionsto Tax LevyTaxesto Tax Levy 19995,425 5,261 96.98915,35398.664468.21 20005,6225,32994.782445,57399.124668.30 20015,8705,54394.442155,75898.104647.90 20025,9525,66795.212235,89098.974487.52 20037,0116,64294.741966,83897.545467.78 20047,1056,78495.481956,97998.235237.36 20057,0656,80196.262147,01599.294987.05 20067,4317,18896.733087,496100.876318.49 20077,6587,40696.714367,842102.404255.55 20087,8167,49895.931907,68898.365066.47 îïð Ratio of Net General Bonded Debt To Assessed Value and Net Bonded Debt Per Capita Last Ten Fiscal Years G.O.Less Debt% Net Bonded FiscalAssessedBondedServiceNet BondedDebt toDebt Per YearPopulation*Value**DebtFundDebtAssessed ValueCapita 199936,2701,410,350,7339,135,759285,5448,850,2150.63244 200036,1601,482,231,2978,440,000327,1318,112,8690.55224 200137,2601,509,101,89910,930,000311,65410,618,3460.70285 200238,6041,568,585,81722,986,363356,52322,629,8401.44586 200338,7301,585,140,39626,962,502375,43626,587,0661.68686 200437,5201,713,798,77033,170,000158,03733,011,9631.93880 200534,5801,848,037,21531,875,139327,26931,547,8701.71912 200635,9102,692,398,79130,318,6641,429,27428,889,3901.07804 200735,8103,114,736,42828,619,400548,10728,071,2930.90784 200836,8603,084,741,01727,424,767590,31426,834,4530.87728 * State of Washington Office of Financial Management ** Kitsap County Assessor îïï Computation of Direct and Overlapping Debt December 31, 2008 Gross GeneralPercentageAmount Obligation DebtApplicableApplicable JurisdictionOutstandingTo BremertonTo Bremerton City of Bremerton27,424,767 100.0027,424,767 Kitsap County108,809,268 9.4610,293,357 Port of Bremerton14,480,000 22.783,298,544 School District #10028,422,620 75.0121,319,807 School District #401 - Voted22,420,000 1.01226,442 Regional Library9.71- So. Kitsap Schools - Voted0.26- So. Kitsap Schools - Non-Voted3,561,058 0.269,259 TOTAL205,117,713 62,572,176 îïî Computation of Legal Debt Margin as of December 31, 2008 Total Taxable property Value 3,084,741,017 2.5% ($77,118,525) general purposes limit is allocated between: Up to 1.5% debt without a vote (councilmanic) 46,271,115 Less: outstanding debt16,499,767 Less: contracts payable1,623,408 Less: excess of debt with a vote Add: available assets1,018,173 Equals: remaining debt capacity without a vote29,166,113 1% general purposes debt with a vote 30,847,410 Less: outstanding debt10,925,000 Less: contracts payable Add: assets available38,273 Equals: remaining debt capacity with a vote19,960,683 2.5% utility purpose limit, voted 77,118,525 Less: outstanding debt Less: contracts payable Add: assets available Equals: remaining debt capacity - utility purpose, voted77,118,525 2.5% open space, park and capital facilities, voted 77,118,525 Less: outstanding debt Less: contracts payable Add: assets available Equals remaing debt capacity - open space park and capital facilities, voted77,118,525 îïí Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Expenditures Last Ten Fiscal Years Ratio of Debt TotalTotalService To General FiscalDebtGeneralExpenditures YearPrincipalInterestServiceExpenditures(Percent) 1999457,391265,036722,42729,621,862 2.44 2000425,716242,742668,45830,078,2912.22 2001370,000 222,556 592,55634,769,895 1.70 2002865,000 201,052 1,066,05232,755,335 3.25 2003714,000 889,070 1,603,07032,814,506 4.89 2004690,000 921,136 1,611,13630,797,206 5.23 20051,060,863 1,296,333 2,357,19633,171,822 7.11 20061,367,000 1,380,152 2,747,15237,261,811 7.37 20071,562,500 1,336,263 2,898,76343,990,566 6.59 2008986,0001,165,8832,151,88348,041,9554.48 Includes general, special revenue and debt service funds; does not include Golf Course Bonds. îïì Water and Sewer Revenue Bond Coverage Last Ten Fiscal Years Maintenance &Net RevenueCurrent FiscalGrossOperatingAvailable ForCurrentCoverage YearRevenueExpenses*Debt ServicePrincipalInterestTotalRatio 199916,723,5268,648,9958,074,5311,650,0001,031,6382,681,6383.01 200017,465,1419,324,8248,140,3171,735,000973,7252,708,7253.01 200115,698,6648,562,3597,136,3051,830,000878,3002,708,3002.63 200216,447,1328,770,2777,676,8552,025,000735,2002,760,2002.78 200317,724,9199,759,0037,965,9162,145,000657,6202,802,6202.84 200419,014,71011,175,4027,839,3082,270,000533,7202,803,7202.80 200521,180,98511,751,6799,429,3062,390,000413,4102,803,4103.36 200624,909,99912,125,48112,784,5182,555,659305,1442,860,8034.47 200725,013,29113,623,59511,389,6962,815,000242,8163,057,8163.72 200823,021,13213,023,5759,997,557305,000223,202528,20218.93 * Net of depreciation, amortization and City taxes. îïë îïê Ù´±¿®§ ±º Ì»®³ Appendix F îïé Ù´±¿®§ ß½½±«²¬·²¹ Í§¬»³ ß°°®±°®·¿¬·±² The set of records and procedures that are An authorization made by the City Council used to record, classify, and report informa-that permits officials to make expenditures or tion as to the financial status and operating incur obligations against governmental re- conditions of an entity. sources. Appropriations are usually made for fixed amounts and are typically granted for a one year period. Multi-year appropriations ß½½®«¿´ Þ¿· ±º ß½½±«²¬·²¹ Under this accounting method, transactions can also be established for capital project and are recognized when they occur, regardless of other special purpose funds. Multi-year ap- the timing of related cash receipts and dis-propriation authority remains in effect until bursements. Proprietary (enterprise and inter-the amount appropriated has been totally ex- nal service) and non-expendable trust funds pended or until the fund, program, or project use this basis of accounting. is closed because its assigned purpose has been changed or accomplished. ß½¬«¿´ Actual, as used in the fund summaries, reve- ß»»¼ Ê¿´«¿¬·±² nue summaries and department and division The assessed value (AV) set on taxable prop- summaries within the budget document, erty as a basis for levying property taxes represents the actual financial results. This placed upon real and personal property by the category is presented on a budgetary basis, Kitsap County Assessor. and thus excludes full-accrual audit items such as depreciation and amortization. ß»¬ Resources having a monetary value and that are owned or held by an entity. ß¼ Ê¿´±®»³ Ì¿¨ A tax based on the assessed value of a prop- erty.ß«¼·¬ An annual financial report prepared by an in- ß¼±°¬»¼ Þ«¼¹»¬ dependent auditor. A comprehensive audit Adopted, as used in the fund summaries and document contains a summary statement of department and division summaries within the the scope of the audit, explanatory comments budget document, represents the final budget concerning any exceptions to generally ac- approved by the City Council. The adopted cepted auditing standards, explanatory com- budget becomes effective January 1st. Subse-ments concerning verification procedures, fi- quent to adoption, Council may make changes nancial statements and schedules, statistical throughout the year. information, supplemental comments, and any finding or recommendations. Ù´±¿®§ îïè ÞòßòÎòÍòÞ«¼¹»¬ ß³»²¼³»²¬ The prescribed “Budgeting, Accounting and A change to a budget adopted in accordance Reporting System” where compliance is re-with State law. A budget may be amended to quired for all governmental entities within the increase expenditures/expenses at the fund State of Washington. level by ordinance without public notice or public hearing requirements, when unantici- pated revenues occur or emergencies exist Þ¿´¿²½»¼ Þ«¼¹»¬ Revenues (including Beginning Fund Bal-(RCW 35A.33.080 and 35A.33.120). Also ance) equals or exceeds expenditures called Supplemental Appropriation. (including Ending fund Balance). Þ«¼¹»¬ Ý¿´»²¼¿® Þ»¹·²²·²¹ Ú«²¼ Þ¿´¿²½» A schedule of key dates or milestones that the The beginning fund balance is the residual City follows in preparation and adoption of fund balances representing unused funds the budget. brought forward from the previous financial year (ending fund balance). Þ«¼¹»¬ Ü±½«³»²¬ A written report showing a government’s comprehensive financial plan for a specified Þ±²¼ A debt instrument with a written promise to period, typically one or two years, that in- pay a specified principal amount along with cludes both capital and operations. periodic interest at specific future dates. Bonds are typically used for financing of spe- Þ«¼¹»¬ Ó»¿¹» cific capital expenditures. Written explanation of the budget as proposed by the Mayor including the City’s financial priorities, policies, and target goals for the Þ«¼¹»¬ A budget is a financial operational plan in-coming budget period. cluding an estimate of proposed expenditures and the means of financing them. Used with-Þ«¼¹»¬¿®§ Þ¿· out any modifier, the term usually indicates a Budgets are adopted on a basis consistent financial plan for a certain period of time, with Generally Accepted Accounting Princi- typically one or two years. In practice, the ples (GAAP), with the exception that neither term budget is used in two ways. Sometimes depreciation nor amortization is budgeted for it designates the financial plan presented for proprietary funds and bond principal in the adoption and other times it designates the plan enterprise funds is subject to appropriation. finally approved. It is usually necessary to specify whether the budget under considera- Ý¿°·¬¿´ øÑ«¬´¿§ñß»¬÷ tion is preliminary and proposed, or whether Expenditures made to acquire, reconstruct, or the appropriating body has approved it. construct major fixed or capita assets. A Ù´±¿®§ îïç fixed asset is a tangible object of a long-term agencies. character that will continue to be held or used such as land, buildings, machinery, furniture, Ý±³°®»¸»²·ª» Ð´¿² and other equipment. A capital asset must An official statement of the goals, objectives exceed $5,000 in cost and have an expected and physical plan for the development of the live expectancy of 12 months. For purposes City. Contains a narrative of goals, objectives of this definition, a “fixed asset” includes a and policies that describe the desired form, group of items purchased together that will be nature and rate of City development. used for a “single purpose” that could not be used effectively by themselves. Ý±²«³»® Ð®·½» ×²¼»¨ A statistical description of price levels pro- Ý¿°·¬¿´ ×³°®±ª»³»²¬ Ú«²¼ vided by the U.S. Department of Labor. The Account for the acquisition or construction of index is used as a measure of the increase in major capital facilities, with exception to the cost of living (i.e., economic inflation). those facilities financed by proprietary and trust funds. Ý±²¬·²¹»²½§ A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise Ý¿°·¬¿´ ×³°®±ª»³»²¬ Ð®±¹®¿³ øÝ×Ð÷ A plan for a capital expenditure to be incurred budgeted. Contingency may be appropriated each year over a period of five or more future for a specific purpose by the City Council years setting forth each capital project, the upon the approval of a resolution. The City amount to be expended in each year, and the can separate contingencies into those that are method of facing those expenditures. designated for specific purposes and undesig- nated (also see Designated Contingency and Unappropriated Ending Fund Balance). Ý¿¸ Ó¿²¿¹»³»²¬ Management of cash necessary to pay for government services while investing tempo- Ü»¾¬ Í»®ª·½» rary cash excesses in order to earn investment Principal and Interest on outstanding bonds income. Includes forecasting inflows and out-due and payable during the fiscal year. flows of cash, mobilizing cash to improve its availability for investment, establishing and Ü»¾¬ Í»®ª·½» Ú«²¼ maintaining banking relationships, and invest-Established to account for the accumulation of ing funds in accordance with the City’s in-resources and for the payment of general obli- vestment policy objectives. gation debt that have been approved by the voters. It would exclude Enterprise fund debt and contractual obligations accounted for in Ý¸¿®¹» º±® Í»®ª·½» Includes a wide variety of fees charged for other individual funds. services provided to the public and other Ù´±¿®§ îîð Ü»°¿®¬³»²¬ Û²¼·²¹ Ú«²¼ Þ¿´¿²½» An organizational unit usually within a fund, The residual non-restricted funds that are though in a broader sense, a department can spendable or available for appropriation after encompass more than one fund. Departments the end of the fiscal year, or during the fiscal can further be segregated into Divisions. year, if a state of emergency is declared by the Mayor. Ü·ª··±² A functional unit within a department consist-Û²¬»®°®·» Ú«²¼ ing of one or more cost centers engaged in Established to account for operations, includ- activities supporting the unit’s mission and ing debt service that are financed and oper- objectives.ated similarly to private businesses—where the intent is the service is self-sufficient, with Ü»°®»½·¿¬·±² all costs supported predominantly by user Expiration in the service live of capital assets charges. attributable to wear and tear, deterioration, action of physical elements, inadequacy or Û¨°»²¼·¬«®»ñÛ¨°»²» obsolescence.The type of accounts that record transactions for the cost of goods received or services ren- Ü»·¹²¿¬»¼ Ý±²¬·²¹»²½§ dered whether cash payments have been made Amounts set aside for anticipated non-or not. These accounts are called expendi- recurring cash flow needs. Includes items tures on the modified accrual basis of ac- such as moving and remodeling, major build-counting and expenses on the accrual basis. ing repairs, emergency management and capi- tal project or equipment purchases. Ú»» Charges for specific Service in connection Û³°´±§»» Þ»²»º·¬ with providing a service, permitting and activ- Contributions made by a government to meet ity or imposing a fine. commitments or obligations for employee- related expenses. Included is the govern-Ú·½¿´ Ó¿²¿¹»³»²¬ ment’s share of costs for social security and A government’s directive with respect to the various pension, medical and life insur-revenues, spending, reserves and debt man- ance plans. agement as these relate to governmental ser- vices, programs and capital investment. Fi- nancial policy provides an agreed upon set of Û²½«³¾®¿²½» Amount of money committed and set aside, principles for the planning and programming but not yet expended, for the purchases of of governmental budgets and its funding. goods or services. Ù´±¿®§ îîï Ú·½¿´ Ç»¿® balance, the remaining value is that available A twelve-month period designated as the op-for budgetary appropriation. Also called End- erating year for accounting and budgeting ing Fund Balance. purposes in an organization. The City of Bremerton’s fiscal year is January 1 through Ù»²»®¿´ Ú«²¼ December 31. Accounts for all receipts and disbursement transactions associated with ordinary City op- Ú®¿²½¸·» Ú»» erations not required to be accounted for in Charged to all utilities operating within the another fund. This fund is both tax and gen- City and is a reimbursement to the General eral revenue supported. Major revenue fund for the utility’s use of City streets and sources for the General Fund include prop- right-of-ways.erty, sales, excise taxes, and miscellaneous permits and fees. Ú«´´óÌ·³» Û¯«·ª¿´»²¬ øÚÌÛ÷ An expression of staff in terms of full-time Ù»²»®¿´ Ô±²¹ó¬»®³ Ü»¾¬ employment (40 hours per week). For exam-Represents any unmatured debt not consid- ple, a person who works 40 hours per week is ered to be a fund liability. General Obligation described as 1 FTE and 20 hours per week Bonds (G.O. Bonds) are secured by the full as .50 FTE. faith and credit of the issuer. G.O. bonds is- sued by local units of government are secured Ú«²¼by a pledge of the issuer’s property taxing An independent fiscal and accounting entity power. Usually issued to pay for general with a self-balancing set of accounts re-capital improvements such as parks and City cording cash and/or other resources together facilities. with all related liabilities, obligations, re- serves, and equities that are segregated for the Ù±ª»®²³»²¬¿´ Ú«²¼ purpose of carrying on specific activities or Funds generally used to account for tax- attaining certain objectives. supported activities. There are five different types of governmental funds: the general fund, special revenue funds, debt service Ú«²¼ Þ¿´¿²½» The amount of an entity’s assets above the funds, capital projects funds, and permanent amount of its liabilities. A negative fund bal-funds. ance is sometimes called a deficit. An undes- ignated fund balance reflects historical re- ceipts less than historical expenditures in non-Ù®¿²¬ proprietary funds. When all designated and A contribution by one government unit to an- reserved resources are removed or deducted in other. The contribution is usually made to aid arriving at the year-end undesignated fund in the support of a specified function. Ù´±¿®§ îîî ×²º®¿¬®«½¬«®» the assessed value of taxable property. The Public domain capital assets such as roads, net amount received by a government will be bridges, streets, sidewalks and similar assets less than the gross levy as a result of delin- that are immovable. quent or uncollectible payments or early pay- ment discounts. Budgets are developed on the basis of the projected amount of property ×²¼·®»½¬ Ý¸¿®¹» Administrative and overhead costs that are taxes receivable. incurred in one area, but charged to another. These charges are budgeted as interfund trans- Ô·²» ×¬»³ Þ«¼¹»¬ fers.References the individual account lines of budget, where proposed appropriations are ×²¬»®º«²¼ Ì®¿²º»® based on individual objects of expense within Appropriation category used in the City’s a department or program. budget resolution which includes amounts distributed from one fund to pay for services Ô±½¿´ ×³°®±ª»³»²¬ Ü·¬®·½¬ provided by another fund. Transfers from the Consists of a group property owners desiring other funds are appropriated as expenditures. improvements to their property. Bonds can be issued to finance these improvements, which ×²¬»®¹±ª»®²³»²¬¿´ Î»ª»²«» are repaid by assessments on their property. Levied by one government but shared on a Local Improvement District debt is paid for predetermined basis with another government by a compulsory levy (special assessment) or class of governments. made against affected properties to spread out the cost of a specific capital improvement or service deemed to benefit primarily those ×²¬»®´±½¿´ ß¹®»»³»²¬ A contract between two government entities properties. whereby one government assumes the lead responsibility of a project that overlaps both Ó±¼·º·»¼ ß½½®«¿´ Þ¿· jurisdictions. The modified accrual basis of accounting is used in governmental funds (general, special ×²¬»®²¿´ Í»®ª·½» Ú«²¼ revenue, debt service, and capital project Account for the financing of goods and ser-funds), expendable trust, and agency funds. vices provided by one department or agency Under it, revenues and other financial re- to other departments or agencies of govern-source increments are recognized when they ment, or to other governments, on a cost reim-become both measurable and available to fi- bursement basis. nance expenditures of the current period. Ex- penditures are generally recognized when Ô»ª§they are incurred. The City budgets all funds Gross amount of property taxes imposed on on a modified accrual basis. Ù´±¿®§ îîí Ñ¾¶»½¬state public employee’s retirement system, As used in expenditure classification, this and employment security. term applies to the type of item purchased or the service obtained (as distinguished from Ð®±°»®¬§ Ì¿¨ the results obtained from expenditures). Ex-Based off of the assessed value of property amples include personnel services, contractual times the permanent tax rate and are used as services, and materials and supplies. the source of monies to pay general obligation debt and core city services. Ñ°»®¿¬·²¹ Þ«¼¹»¬ The operating budget is the primary means by Ð®±°±»¼ Þ«¼¹»¬ which most of the acquisition, spending, and Combines the operating, non-operating and service delivery activities of a government are reserve estimated prepared by the Mayor, then controlled. Law requires the use of annual presented to the community and the Budget operating budgets. Committee for their review, approval, and recommendation to City Council. Ñ°»®¿¬·²¹ Ì®¿²º»® Routine or recurring transfers of assets be-Î»±«®½» tween funds that support the normal opera-Total dollars available for appropriations in- tions of the recipient fund. cluding estimated revenues, fund transfers, and beginning fund balances. Ñ®¼·²¿²½» A formal legislative enactment by the govern- Î»ª»²«» ing body of a municipality. If it is not in con-Income received by the City in support of a flict with any higher form of law, such as a program of services to the community. It in- state statue or a constitutional provision, it cludes such items as property taxes, fees, user represents the full force and effect of the law charges, grants, fines and forfeitures, interest within the boundaries of the municipality to income, and miscellaneous revenue. which it applies. Î»ª»²«» Þ±²¼ Bonds payable from a pledged source of reve- Ñ«¬¬¿²¼·²¹ Ü»¾¬ The balance due at any given time resulting nue such as water revenues, which does not from the borrowing of money or from the pur-also pledge the taxing authority of the City. chase of goods and services. Pledged revenues may be derived from opera- tion of the financed projects, grants, utility Ð»®±²²»´ Þ»²»º·¬ revenues, or other specified revenue streams. Employer contributions paid by the City as part of the conditions of employment. Exam-Í»®ª·½» ¿²¼ Ý¸¿®¹» ples include health/dental/vision insurance, An expenditure classification that includes Ù´±¿®§ îîì professional services, communication, travel, paying such charges, such as water service. advertising, rentals, leases, insurance, public utility services, and repairs and maintenance. Ì¿¨ Ô»ª§ The total amount of property taxes needed to pay for basic government operations as well Í°»½·¿´ ß»³»²¬ Þ±²¼ A bond issue payable from the payments on as sufficient amounts to pay for principal and special assessments imposed against proper-interest on voter-approved bond issues. ties that have been specially benefited by the construction of public improvements such as Ì¿¨ Î¿¬» sidewalks, streets, or sewer systems. The amount of tax levied for each $1,000 of assessed valuation as determined by the Kit- sap County Assessor’s office. Í°»½·¿´ Î»ª»²«» Ú«²¼ Accounts for the proceeds of revenue sources (other than special assessment, expendable Ì¿¨» trusts or major capital projects) that are le-Compulsory charges levied by a government gally restricted to expenditures for specified for the purpose of financing services per- purposes.formed for the common benefit. Í«°°´»³»²¬¿´ ß°°®±°®·¿¬·±² Ì®«¬ Ú«²¼ An appropriation approved by Council after Established to administer resources received the initial budget is adopted. and held by the City as the trustee or agent for others. Uses of these funds facilitate the dis- charge of responsibility placed upon the City Í«°°´·» An expenditure classification for articles and by virtue of law or other similar authority. commodities purchased for consumption or resale. Examples include office and operating Ë²¿°°®±°®·¿¬»¼ Û²¼·²¹ Ú«²¼ Þ¿´¿²½» supplies, fuel, power, water, gas, inventory, Represents the portion of the ending fund bal- resale items, small tools and equipment. ance that is not appropriated to be spent in the current year. It must be segregated for future use and is not available for current appropria- Ì¿¨» Compulsory charges levied by taxing districts tion or expenditure, except in the event when for the purpose of financing services per-the Mayor declares an emergency. formed for the common benefit. This term does not include specific charges made Ë»® Ú»» against particular persons or property for cur-Charges for services to the specific entity who rent or permanent benefits such as special as-directly benefits. Often referred to as Charges sessments. Neither does the term include for Service. charges for services rendered only to those Ù´±¿®§ îîë BARS Budget Accounting and Reporting System BKAT Bremerton Kitsap Access Television BMCBremerton Municipal Code BPOGBremerton Police Officers Guild CAC Citizens Advisory Committee CDBG Community Development Block Grant CENCOM Central Communications COBRA Consolidated Omnibus Budget Reconciliation Act COLA Cost of Living Adjustment CPIConsumer Price Index CSOCombined Sewer Overflow DCD Department of Community Development DEADrug Enforcement Agency DOEDepartment of Ecology DOH Department of Health EMSEmergency Medical Services EMTEmergency Medical Technicians EPAEnvironmental Protection Agency ERREquipment Rental Reserve FMLAFamily and Medical Leave Act GAAFR Governmental Accounting, Auditing & Financial Reporting GAAPGenerally Accepted Accounting Principles GASBGovernment Accounting Standards Board GISGeographic Information Systems GMAGrowth Management Act HUD Housing and Urban Development IAFFInternational Association of Fire Fighters ILEADSIntergraph Law Enforcement Automated Data Systems ITInformation Technology KPSKitsap Physicians Service LEOFFLaw Enforcement Officers and Fire Fighters LIDLow Impact Development ß½®±²§³ îîê MGDMillion Gallons per Day MIRMedical Incident Report MRSCMunicipal Research Service Center NCISNaval Criminal Investigative Service PERSPublic Employees Retirement System PILOTPayments In Lieu of Taxes PSNSPuget Sound Naval Shipyard RCW Revised Code of Washington REETReal Estate Excise Tax RMAPRoad Maintenance and Abandonment Plan SCADA Supervisory Control and Data Acquisition SCBASelf Contained Breathing Apparatus SOGSpecial Operations Group SSTAStreamline Sales Tax Act TIPTransportation Improvement Plan UGA Urban Growth Areas WAC Washington Administrative Code WESTNETWest Sound Narcotics Enforcement Team WWTP Wastewater Treatment Plan ß½®±²§³ îîé îîè