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Home My WebLink About5117 ORDINANCE NO. 51 I � _ AN ORDINANCE of the City Council of the City of Bremerton, Washington, amending Ordinance No. 5099 relating to the City of Bremerton Fiscal Year 2010 Budget. WHEREAS, the City Council passed the Fiscal Year 2010 City Budget Ordinance (Ordinance No. 5099) on December 2, 2009; and WHEREAS, the City Council has previously amended the budget by various motions and resolutions subsequent to December 2, 2009 which require a formal amendment by ordinance;and WHEREAS, the actual Fiscal Year 2010 beginning fund balances were less than budgeted; and WHEREAS, General Fund department expenditures and revenues require adjustment to reflect the reduced General Fund revenue projections; and WHEREAS, each of these actions has an impact on the City of Bremerton's FY 2010 Annual Budget resulting in the need to amend this Budget document; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF BREMERTON, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS: SECTION 1. Ordinance 5099 establishing the City of Bremerton's 2010 Budget passed by the City Council on December 2, 2009, is hereby amended as follows: Original 2010 Budget Adopted by Ordinance Net Amended Fund No. No. 5099 Adjustments 2010 Budget 001 General Fund City Council $ 317,000 $ (2,500) $ 314,500 Executive 445,000 (37,000) 408,000 Financial Services 1,421,400 (125,000) 1,296,400 Legal 1,005,100 (10,900) � 994,200 Human Resources 368,700 (20,000) 348,700 Community Development 1,300,600 (4,004) 1,296,596 Municipal Court 1,406,800 (38,355) 1,368,445 City Auditor 158,400 - 158,400 Law Enforcement 10,671,700 184,248 10,855,948 Fire/Emergency Services 8,143,900 (147,443) 7,996,457 Police 8� Fire Pension 2,701,000 - 2,701,000 General Facilities 819,000 (51,706) 767,294 Parks & Recreation 3,242,500 (277,750) 2,964,750 Engineering 321,000 (62,306) 258,694 1 2010 Mid Year Budget Amendment �1 Fund No. Originai 2010 Net Amended Budget Adjustments 2010 Budget Non-Department 3,742,000 (410,000) 3,332,000 Ending Fund Balance 2,370,509 (360,687) 2,009,822 Total General Fund $ 38,434,609 $ (1,363,403) $ 37,071,206 101 Arterial Street 5,385,065 (185,006) 5,200,059 102 Street 2,675,354 (219,315) 2,456,039 103 Contingency Reserve 1,269,635 1,269,635 104 Lodging Tax 410,699 410,699 105 Parking System 2,095,163 (543,992) 1,551,171 106 Community Development Block Grant 2,054,686 2,054,686 108 Abatement Revolving 199,372 41,503 240,875 110 Police Special Projects 1,147,311 1,147,311 - 113 Public Access Television 344,431 16,398 360,829 114 Gift & Donation Fund 84,526 84,526 116 Triallmprovement 90,589 90,589 117 One Percent For Arts 77,279 77,279 120 Conference Center Operating 1,817,598 1,817,598 201 Bond Fund 1,404,618 1,404,618 205 Park Plaza Debt Fund - - 302 Public Safety Bond 2,283,003 311,196 2,594,199 304 Harborside Plaza 8� Commons 1,247,000 1,247,000 305 Park Plaza Construction 8,500,000 - 8,500,000 308 General Government Capital Improvement 2,875,071 (2,400,830) 474,241 310 Park Facilities Construction 2,801,065 (262,814) 2,538,251 311 Boardwalk Project 2,658,249 (1,070,247) 1,588,002 401 Water Utility 20,663,320 (1,705,825) 18,957,495 407 Golf Mountain Golf 3,629,560 (1,020,069) 2,609,491 451 Wastewater Utility 25,025,568 (2,438,568) 22,587,000 481 Stormwater Utility 4,913,398 (518,237) 4,395,161 503 Risk Management 2,394,350 595,700 2,990,050 509 ER&R - Operations 8� 2,363,006 (96,135) 2,266,871 Maintenance 510 ER&R - Reserves 6,325,488 (501,320) 5,824,168 511 Information Services 1,254,270 51,891 1,306,161 Total All Funds $ 144,424,284 $(11,309,073) $ 133,115,211 SECTION 2. That the totals for the funds noted in Section 1 above are hereby appropriated for the fiscal year 2010. SECTION3. Severabilitv. If any one or more sections, subsections, or sentences of this Ordinance are held to be unconstitutional or invalid, such decision shall not affect the validity of the remaining portion of this Ordinance and the same shall remain in full force and effect. 2 2010 Mid Year Budget Amendment SECTION4. Effective Date. This ordinance shall take effect and be in force ten (10) days from and after its passage, approval and publication as provided by law. PASSED by the City Council the -- day of , 2010 ' , C cil Pr, ent Prp .T.u� W t II �(�t,� Approved this L�� day of , 2010 � tty Lent, yor ATT T: AS r CAROL TGEN, City lerk R ER A. LUBOVICH, i orney PUBLISHED the �� day of � , 2010 EFFECTIVE the�� .— day of G , 2010 ORDINANCE NO. �� 3 2010 Mid Year BudgetAmendment ;i�- - ; � ;� ; `' i ;� �, I � A E� ~ � '' i �� 4 �� G O ;�� ; if � ' �N'�:,��AJV`� Memorandum - To: City Council Fronx Caroline Tompson, Budget Analyst C� RE: 2010 Mid-Year Budget Amendments Date: June 30, 2010 The City adopted the 2010 budget by Ordinance No. 5099. As we review the financial results of the first five months of the year, it has become essential to incorporate budget adjustments that are recommended by the Mayor as well as other adjustments that are deemed necessary due to anticipated revenue shortfall, unforeseen circumstances or changes in operations. Changes in fund balance have also been adjusted to reflect actuals. The mid-year budget adjustrnent also incorporates all previous budget changes approved by Council ac6ons. Enclosed is a proposed mid-year budget amendment ordinance and supporting schedules. There are numerous adjustrnents addressed in the proposed mid-year adjustrnent and therefore a summarized listing by fund and department follows. � • An overall spending reduction in operations and maintenance for all departments in the General Fund are primarily due to the Beginning Fund Balance coming in lower than budgeted by $432,203 and reduced YTD, and projected, revenue collections. The budget adjustrnents for each department are identified below: o City Council — An increase in personnel expense of $2,500 for the City's contribution costs associated with past and present Council members joining the State Retirement System. A reduction of $5,000 in personnel expense associated with employee furloughs. o Executive — A reduction of $7,000 in personnel expense associated with employee furloughs or salary contributions to the City and $30,000 in supplies and services for City lobbyist. o Financial Services (including City Clerk and Human Resources) — A reduction in personnel expense associated with employee furloughs, $7,500 and $137,500 reduction in professional services. o City Attomey's Office — An increase in professional services of $35,000 due to contract for general municipal services (Bagwell) and associated personnel expense reductions due to layoff and department furloughs, $45,900. Total department savings, $10,900. o Department of Community Development —$4,004 reduction in supplies and services associated with ER&R reserves and maintenance expense and an increase in Transfers-in from the Abatement Fund of $15,000 to support Abatement personnel expenses in the General Fund. o Municipal Court — A total net decrease of $8,500 in personnel due to furlough day reductions, $25,400, and additional personnel expense associated with filling Legaf Tech position, $16,900, which became vacant due to early separation. Total supplies and services and professional services reductions came to $29,855. o Law Enforcement — The Police Department budget incorporated adjustments as follows: ■ $9,800 increase in supplies and services (and matching grant revenue) for speed sign. ■ $605,000 increase in supplies and services (and matching grant revenue) for 2009 carryover of pass-thru technology grant. ■ A reduction of $179,552 in supplies and services associated with transfers to ER&R Maintenance and Reserve Fund (City-wide). • Reduction of $132,000 in personnel costs associated with labor concessions and reductions in force and an increase in grant revenue of $17,000 from pending J-Grant for personnel costs. ■ Reduction of $119,000 in miscellaneous supplies and services. This includes an additional $75,000 reduction in ER&R fleet maintenance which is attributed to increased departmental efficiencies. The department was also able to secure a reduction in jail costs in the amount of $30,000 which is currently being accounted for in Non-Departmental. ■ Total Law Enforcement savings (revenues & expenditures) excluding City-wide ER8�R reductions, and revenues and expenditures associated with grants is $298,000. o Fire Department — As part of the City-wide ER8�R savings plan, the Fire Department was able to reduce transfers associated with fuel and maintenance by $11,743. The department also reduced personnel costs by $135,700 due to labor concessions consisting of furlough days and reduction in pay. o General Facilities — General Facilities reduced its maintenance and operations budget by $50,000 in structures and grounds. The department also reduced its ER&R reserves and maintenance by $1,706. o Parks Department — Parks benefited from ER8�R reductions for both maintenance and reserves in the amount of $47,550. The department reduced personnel expense by $155,600 due to labor concessions and reduction in force and reduced supplies and services by $74,600 due to reductions in operations associated with recreation and pool expenses. Offsetting expenditures associated with pool; revenues for admissions, class tuitions and facility rentals where reduced by $60,000. o Engineering — The department reduced personnel expense by $55,000 due to reorganization within the department and voluntary furlough days. Engineering also reduced supplies and services in the amount of $7,306 due to City-wide reductions in ER8�R. o Non-Departmental — As identified above in Police, the department was able to secure a$30,000 reduction in jail costs which is acxounted for in Non-Departmental. The department also reduced the transfer-out to the Street Fund in the amount of $380,000. The reduction is attributed to a reallocation of fuel tax revenue from Arterial Street to the Street fund ($196,000), a reduction in personnel expense due to vacancies within the fund ($100,000) and reductions in City-wide ER8�R maintenance and reserve contributions within the Street Fund ($84,000). Revenue is increased by $290,000 under miscellaneous to account for unbudgeted Sesko settlement proceeds. • The General Fund's revenue budget was decreased by a total of $1,808,000 across all categories. Some of the noteworthy reductions include: property tax ($150,000), Sales and Use Tax ($430,000), B & O Tax ($358,000), Private Utility Tax ($280,000), Fines and Forfeitures ($180,000), PILOT ($200,000), Transfers-In ($260,000) and an increase in other revenues ($50,000). Page 2 of 3 • The Arterial Street Fund will have a reduction in Fuel Tax Revenue which is being reallocated to the Street Fund to help support Street Fund operations and reduce the transfer from the General Fund, $196,000. • In addition to the adjustments identified under Non-Departrnental, the Street Fund will have a reduction of $75,000 in Transfers-in from General Gov't Capital Improvement (REET) due to lack of revenue within the fund. The department will also reduce personnel expense by $100,000 due to vacancies and reduce supplies and services for expenses associated with City-wide reductions in ER8�R in the amount of $84,029. • The Parking Fund will reduce its capital expenditures and associated debt service revenue by $450,000 for the Pay & Display program which will not take place in 2010. The fund will also reduce transfers-out to the General Fund in the amount of $60,000 due to lack of parking revenue within the fund attributed to reductions in residential parking ($24,000), on-street parking ($160,000) and off-street parking ($30,000). Parking infraction revenue is increased by $100,000 due to not implementing pay and display. • The Abatement Fund will reallocate $15,000 from supplies and services to transfers-out to the General Fund to help support Abatement operations within the fund. • The Public Safety Bond Fund will increase revenues in the amount of $425,000 due to recent bond issue associated with new Court facility. Court capital expenditures will increase by $168,000 as well as debt issue costs in the amount of $17,000. • General Govemment Capital Improvement Fund (REET) incorporates revenue budget reductions for General Obligation Bond Proceeds in the amount of $2,250,000 and Real Estate Excise Taxes, $150,000. The fund will reduce debt service by $377,000 and transfers out to the General, Street, Parks Capital Improvement, and the Boardwalk Funds in the amounts of $200,000, $75,000, $630,000 and $1,250,000 respectively. • Parks Capital Improvement Fund revenue will include an increase in General Obligation Bond proceeds in the amount of $300,000 and a reduction of transfers-in from General Gov't Capital Improvement in the amount of $630,000. The fund will also have an increase in debt issue costs associated with the bond proceeds in the amount of $3,000. • As identified above, due to reductions in REET funding the Boardwalk Fund will reduce to capital expenditures (and revenues) by $1,250,000. • The Water Fund, $131,458, Wastewater Fund, $65,359 and Stormwater Fund $43,329 all have budget decreases in supplies and services attributed to the City-wide reductions in ER&R reserves and maintenance. The funds also have a total decrease of $200,000 in transfers-out to the General Fund for reductions in PILOT due to lower usage by utility customers. Charges for services in Water ($450,000), Wastewater ($725,000), and Stormwater ($116,000) were reduced to reflect lower consumption by customers. • Due to contract changes associated with the food concession operations, the Golf Fund budget includes a reduction of $1,000,000 in both revenue and expenditures. • Risk Management will require an increase in supplies and services in the amount of $200,000. This increase is attributed to insurance premiums for pollution liability, a recent judgment payment and to fund a pension under worker's compensation. • Due to City-wide vehicle reserve reorganization, the ER8�R Reserve Fund has a reduction of $487,000 in the current year. It is important to note that this reduction will not impact scheduled vehicle replacements. ER&R Maintenance Fund will reduce its revenue ftom fleet repair charges by $175,000 ($100,000 City-wide and an additional $75,000 from Police) and reduce the contribution to ER&R Reserves by $8,000. • Additional small reductions in other funds for fleet repair charges. Page 3 of 3 Original 2010 Budget Adopted by Ordinance Net Amended Fund No. No. 5099 Adjustments 2010 Budget 001 General Fund City Council $ 317,000 $ (2,500) $ 314,500 Executive 445,000 (37,000) 408,000 Financial Services , 1,421,400 (125,000) 1,296,400 Legal 1,005,100 . (10,900) 994,200 Human Resources 368,700 (20,000) 348,700 Community Development 1,300,600 (4,004) 1,296,596 Municipal Court 1,406,800 (38,355) 1,368,445 City Auditor 158,400 - 158,400 Law Enforcement 10,671,700 184,248 10,855,948 Fire/Emergency Services 8,143,900 (147,443) 7,996,457 Police 8 Fire Pension 2,701,000 - 2,701,000 General Facilities 819,000 (51,706) 767,294 Parks & Recreation 3,242,500 (277,750) 2,964,750 Engineering 321,000 (62,306) 258,694 Non-Department 3,742,000 (410,000) 3,332,000 Ending Fund Balance 2,370,509 (360,687) 2,009,822 Total General Fund $ 38,434,609 $ (1,363,403) $ 37,071,206 101 Arterial Street 5,385,065 (185,006) 5,200,059 102 Street 2,675,354 (219,315) 2,456,039 103 Contingency Reserve 1,269,635 1,269,635 104 Lodging Tax 410,699 410,699 105 Parking System 2,095,163 (543,992) 1,551,171 106 Community Development Block Grant 2,054,686 2,054,686 108 Abatement Revolving 199,372 41,503 240,875 110 Police Special Projects 1,147,311 1,147,311 113 Public Access Television 344,431 16,398 360,829 114 Gift & Donation Fund 84,526 84,526 116 Triallmprovement 90,589 90,589 117 One Percent For Arts 77,279 77,279 120 Conference Center Operating 1,817,598 1,817,598 201 Bond Fund 1,404,618 1,404,618 205 Park Plaza Debt Fund - - 302 Public Safety Bond 2,283,003 311,196 2,594,199 304 Harborside Plaza 8� Commonds 1,247,000 1,247,000 305 Park Plaza Construction 8,500,000 - 8,500,000 308 General Govemment Capital Improvement 2,875,071 (2,400,830) 474,241 310 Park Facilities Construction 2,801,065 (262,814) 2,538,251 311 Boardwalk Project 2,658,249 (1,070,247) 1,588,002 401 Water Utility 20,663,320 (1,705,825) 18,957,495 407 Golf Mountain Golf 3,629,560 (1,020,069) 2,609,491 451 Wastewater Utility 25,025,568 (2,438,568) 22,587,000 481 Stormwater Utility 4,913,398 (518,237) 4,395,161 503 Risk Management 2,394,350 595,700 2,990,050 509 ER&R -,Operations 8� Maintenance 2,363,006 (96,135) 2,266,871 510 ER&R - Reserves 6,325,488 (501,320) 5,824,168 511 Information Services 1,254,270 51,891 1,306,161 Total All Funds $ 144,424,284 $(11,309,073) $ 133,115,211 CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE GENERAL FUND For the Year Ended December 31, 2010 Proposed Adj Required Adopted Mid-Yeaz From The . Budget Budget Adopted Budget 2010 2010 2010 REVENUES Taxes Property $ 7,699,000 $ 7,549,000 $ (150,000) Sales 6,551,000 6,121,000 (430,000) Other 8,755,000 8,167,000 (588,000) Licenses and Permits 953,000 883,000 (70,000) Intergovernmental 1,900,000 2,571,800 671,800 Charges for Services 3,908,100 3,914,100 6,000 Fines and Forfeitures 1,435,000 1,255,000 (180,000) Miscellaneous 281,000 535,000 254,000 Transfers In & Other Financing 4,582,000 4,137,000 (445,000) Total Revenues 36,064,100 35,132,900 (931,200) EXPENDITURES Personnel Expenses 25,439,800 24,890,100 (549,700) Supplies, Services, and Taxes 9,026,900 8,953,884 (73,016) Capital Expenditures - - - Debt Service 467,400 467,400 - Transfers Out 1,130,000 750,000 (380,000) Total Expenditures 36,064,100 35,061,384 (1,002,716) CHANGES M FUND BALANCE Net change in fund balances - 71,516 71,516 Fund Balances-beginning 2,370,509 1,938,306 (432,203) Fund Balances-ending $ 2,370,509 $ 2,009,822 $ �360,687 GENERAL FUND EXPENDITURES BY DEPARTMENT City Council $ 317,000 314,500 $ (2,500) Executive 445,000 408,000 (37,000) Financial Services 1,421,400 1,296,400 (125,000) Legal Department 1,005,100 994,200 (10,900) Human Resources 368,700 348,700 (20,000) Community Development 1,300,600 1,296,596 (4,004) Municipal Court 1,406,800 1,368,445 (38,355) City Auditor 158,400 158,400 - Police Department 10,671,700 10,855,948 184,248 Fire Department 8,143,900 7,996,457 (147,443) Police & Fire Pension 2,701,000 2,701,000 - General Facilities 819,000 767,294 (51,706) Parks & Recreation 3,242,500 2,964,750 (277,750) Engineering 321,000 258,694 (62,306) Non-Departmental 3,742,000 3,332,000 (410,000) Total Expenditures $ 36,064,100 $ 35,061,384 $ 1,�0�02,�716 The target ending fund balance is 8.5% of annual expenditures excluding capital. The target fund balance for the 2010 budget as amended is $2,980,218. The actual ending fund balance after the proposed amendments is $2,009,822. which is lower than the target amount by $970,396 The 2010 budget as proposed, includes an ending fund balance which does not meet the target, but is increased from the actual by $71,516 demonstrating advancement being made toward achieving the target. The financial planning goal is to bring the ending fund balance level back up to where it meets or exceeds the target level. FUND 001 CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE GENERAL FUND For the Yeaz Ended December 31, 2010 Budget Adiustments: Items Previouslv Ap�roved bv Council (AQenda Bill #) or Finance Committee Expenditure - Increase Supplies & Services for Intergovernmental Revenue from Police Equip Grant (9,800) Revenue - Increase Intergovernmental Revenue for Police Equip Grant 9,800 New Items Not Previouslv Annroved bv Council Expenditure - Reduce Transfer Out to Street Fund 380,000 Expenditure - Increase Personnel Expense for prior yeaz contributions due for Council members enrolling in PERS (2,500) Expenditures - Reduce Personnel Expense in Council for furloughs 5,000 Expenditures - Reduce Supplies & Services in Executive Dept. 30,000 Expenditure - Reduce Personnel Expense in Executive Dept. for furloughs 7,000 Expenditure - Reduce Personnel Expense in Finance for furloughs 7,500 Expenditure - Reduce Professional Service in Finance 117,500 Expenditure - Reduce Professional Services in Human Resources for training & wellness program 20,000 Expenditure - Reduce Personnel Expense in Legal for RIF'd employee and furloughs 45,900 Expenditure - Increase Professional Services in Legal for professional services contract (35,000) Revenue - Increase Transfer-In from Abatement Fund to DCD 15,000 Expenditure - Reduce Personnel Expense for reductions in Engineering personnel 55,000 Expenditure - Reduce Supplies and Services under structures and grounds in General Facilities 50,000 Expenditure - Reduce Personnel Expense in Court. Reduction for furloughs and extra help, increase for Legal Tech 8,500 Expenditure - Reduce Supplies and Services in Court 29,200 Expenditure - Increase Supplies and Services for pass-thru equipment grant carried over from 2009 (605,000) Revenue - Increase Intergovernmental Revenue for funds associated with pass-thru equipment grant 605,000 Expenditure - Reduce Supplies and Services for reductions to ER&R Maintenance (GF wide) 52,016 Expenditures - Reduce Supplies and Services for reductions to ER&R Reserves (GF wide) 200,500 Revenue - Increase Miscellaneous associated with Sesko settlement proceeds 290,000 Revenue - Increase Intergovernmental Revenue for J-Grant revenue associated with personnel 17,000 Expenditure - Reduce Supplies and Services in Non-Department for reduction in jail costs 30,000 Expenditure - Reduce Supplies and Services for Police Dept. reductions 119,000 Expenditure - Reduce Personnel expense in Police Department (labor concessions) 132,000 Revenue - Reduce Charges for Services for loss of revenue associated with pool (32,000) Revenue - Reduce Miscellaneous for pool facility rentals and YMCA facility lease (28,000) Expenditure - Reduce Personnel costs in Parks Dept. associated with extra help, RIF's and furloughs 155,600 Expenditure - Reduce Supplies and Services in Parks Dept. 74,600 Expenditure - Reduce Personnel in Fire Dept due to labor concessions 135,700 Revenue - Reduce Property Ta�c (150,000) � Revenue - Reduce Sales and Use Tax (430,000) Revenue - Reduce B&O Tax (358,000) Revenue - Reduce Private Utility Tax ' (280,000) Revenue - Increase Other Taxes (criminal justice, leasehold & gambling) 50,000 Revenue - Reduce Licenses and Permits (business, building & animal licenses) (70,000) Revenue -[ncrease Intergovernmental (criminal justice high crime) 40,000 Revenue - Increase Charges for Services associated with adult probation services 200,000 Revenue - Reduce Charges for Services (plan check fees & in-kind services) (162,000) Revenue - Reduce Fines and Forfeitures (traffic infractions and photo red) (180,000) Revenue - Reduce Miscellaneous for interest earned (8,000) Revenue - Reduce PILOT from Water, Wastewater and Stormwater (200,000) Revenue - Reduce Transfers In from General Gov't Capital Improvement and Parks Funds (260,000) Change in Beginning Fund Balance (432,203) Net adjustment to ending fund balance required $ (360,687) FUND 001 CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE ARTERIAL STREET FUND For the Year Ended December 31, 2010 Proposed Adj Required Adopted Mid-Year From The Budget Budget Adopted Budget 2010 2010 2010 REVENUES Taxes Property $ $ $ Sales Other Licenses and Permits Intergovernmental 3,128,000 2,932,000 (196,000) Charges for Services 420,000 420,000 - Fines and Forfeitures Miscellaneous 32,000 32,000 - Transfers in Total Revenues 3,580,000 3,384,000 (196,000) EXPENDITURES Personnel Expenses 3,000 3,000 - Supplies, Services, and Ta3ces 112,000 112,000 - Capital Expenditures 4,113,000 4,113,000 - Debt Service - Transfers Out - Total Expenditures 4,228,000 4,228,000 - CHANGES IN FUND BALANCE Net change in fund balances (648,000) (844,000) (196,000) Fund Balances-beginning 1,805,065 1,816,059 10,994 Fund Balances-ending $ 1,157,065 $ 972,059 $ 185,006 Budeet Adiustments: New Items Not Previously Approved bv Council Revenue - Decrease fuel tax -(reallocated to Street Fund) (196,000) Change in Beginning Fund Balance 10,994 Net adjustment to ending fund balance required $ (185,006) FUND 101 CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE STREET FUND For the Year Ended December 31, 2010 Proposed Adj Required Adopted Mid-Year From The Budget Budget Adopted Budget 2010 2010 2010 REVENUES Taxes Property $ $ $ - Sales - Other (parking talc & caz tab fees) 275,000 275,000 - Licenses and Permits - Intergovernmental (fuel tax) 590,000 786,000 196,000 Charges for Services 426,000 426,000 ' - Fines and Forfeitures - Miscellaneous 86,000 86,000 - , Transfers in & Other Revenue 1,235,000 780,000 (455,000) Total Revenues 2,612,000 2,353,000 (259,000) EXPENDITURES Personnel Expenses 1,518,700 1,418,700 (100,000) Supplies, Services, and Taxes 1,091,000 1,006,971 (84,029) Capital Expenditures - Debt Service - Transfers Out - Total Expenditures 2,609,700 2,425,671 (184,029) CHANGES IN FUND BALANCE Net change in fund balances 2,300 (72,671) (74,971) Fund Balances-beginning 63,354 103,039 39,685 Fund Balances-ending $ 65,654 $ 30,368 $ 35,286 Bud¢et Adiustments: New Items Not PreviouslYApproved by Council Revenue - Increase Intergovernmental Revenue for Fuel Tax reallocated from Arterial St Fund 196,000 Expenditure - Reduce Personnel Expense due to vacant positions not being filled 100,000 Revenue - Reduce Transfer-In from General Fund (380,000) Expenditure - Reduce Supplies and Services for reduction in transfers to ER&R 84,029 Revenue - Reduce Transfer-In from General Gov't Capital Improvement Fund (REET) (75,000) Change in Beginning Fund Balance 39,685 Net adjustment to ending fund balance required $ (35,286) FUND 102 CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE PARKING SYSTEM FUND For the Year Ended December 31, 2010 Proposed Adj Required Adopted Mid-Year From The Budget Budget Adopted Budget 2010 2010 2010 REVENUES Taxes Property $ $ $ - Sales - Other - Licenses and Permits - Intergovernmental - Charges for Services 25,000 1,000 (24,000) Fines and Forfeitures 250,000 350,000 100,000 Miscellaneous 1,093,000 903,000 (190,000) Transfers in & Other Revenue 450,000 - (450,000) Total Revenues 1,818,000 1,254,000 (564,000) EXPENDITURES Personnel Expenses - - - Supplies, Services, and Taxes 658,000 658,000 - Capital Expenditures 450,000 - (450,000) Debt Service 275,000 275,000 - Transfers Out 435,000 375,000 (60,000) Total Expenditures 1,818,000 1,308,000 (510,000) CHANGES IN FUND BALANCE Net change in fund balances - (54,000) (54,000) Fund Balances-beginning 277,163 297,171 20,008 Fund Balances-ending $ 277,163 $ 243,171 $ 533,992 Budeet Adiustments: New Items Not Previouslv Apnroved bv Council Expenditure - Reduce Transfer Out to General Fund 60,000 Revenue - Reduce Other Revenue for funds associated with Debt issue and Pay & Display (450,000) Expenditure - Reduce Capital for Pay and Display 450,000 Revenue - Increase Fines and forfeitures for parking infractions 100,000 Revenue - Reduce Charges for Services for residential parking (24,000) Revenue - Reduce Miscellaneous revenue for on and off street parking (190,000) Change in Beginning Fund Balance 20,008 Net adjustment to ending fund balance required $ (33,992) FUND 105 CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE ABATEMENT REVOLVMG FUND For the Year Ended December 31, 2010 Proposed � Adj Required Adopted Mid-Year From The Budget Budget Adopted Budget 2010 2010 2010 REVENUES Taxes Property $ $ $ - Sales - Other - Licenses and Permits - Intergovernmental - Charges for Services - - Fines and Forfeitures - - Miscellaneous 3,000 3,000 - Transfers in - - Total Revenues 3,000 3,000 - EXPEND[TURES Personnel Expenses - - Supplies, Services, and Taxes 77,000 62,000 (15,000) Capital Expenditures - Debt Service - Transfers Out 15,000 15,000 Total Expenditures 77,000 77,000 - CHANGES IN FUND BALANCE Net change in fund balances (74,000) (74,000) - Fund Balances-beginning 196,372 237,875 41,503 Fund Balances-ending $ 122,372 $ 163,875 $ 41,503 Bud¢et Adiustments: New Items Not Previously Approved bv Council Expenditure - Reduce Supplies & Services reallocated to Transfer-out l5,000 Expenditure - Increase Transfer-out reallocated from Supplies & Services (t5,000) Change in Beginning Fund Balance 41,503 Net adjustment to ending fund balance required $ 41,503 FUND 108 CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE PUBLIC ACCESS TELEVISION OPERATIONS FUND For the Yeaz Ended December 31, 2010 Proposed Adj Required Adopted Mid-Year From The Budget Budget Adopted Budget 2010 2010 2010 REVENUES Taxes Property $ $ $ - Sales - Other (city PEG fees) - - - Licenses and Permits 244,000 244,000 - Intergovernmental - - Charges for Services 77,000 77,000 - Fines and Forfeitures � - - Miscellaneous 1,000 1,000 - Transfers in - Total Revenues 322,000 322,000 - EXPENDITURES Personnel Expenses 221,000 221,000 - Supplies, Services, and Taxes 38,700 37,448 (1,252) Capital Expenditures 33,000 33,000 - Debt Service - - - Transfers Out 25,000 25,000 - Total Expenditures 317,700 316,448 (1,252) CHANGES IN FUND BALANCE Net change in fund balances 4,300 5,552 1,252 Fund Balances-beginning 22,431 38,829 16,398 Fund Balances-ending $ 26,731 $ 44,381 $ 17,650 Budget Adiustments: New Items Not Previouslv Apnroved bv Council Expenditure - Reduce Supplies and Services for reductions to ER&R 1,252 Change in Beginning Fund Balance 16,398 Net adjustment to ending fund balance required $ 17,650 FUND 113 CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE PUBLIC SAFETY PROJECTS FUND For the Year Ended December 31, 2010 Proposed Adj Required Adopted Mid-Year From The Budget Budget Adopted Budget 2010 2010 2010 REVENUES Taxes Property � $ $ $ - Sales - Other - Licenses and Permits - [ntergovernmental - Charges for Services - Fines and Forfeitures - Miscellaneous - - - Transfers in & Other Revenue 1,125,000 1,550,000 425,000 Total Revenues 1,125,000 1,550,000 425,000 EXPENDITURES Personnel Expenses - - Supplies, Services, and Taxes 61,000 61,000 - Capital Expenditures 2,221,800 2,389,800 168,000 Debt Service 17,000 17,000 Transfers Out - - Total Expenditures 2,282,800 2,467,800 185,000 CHANGES IN FUND BALANCE Net change in fund balances (1,157,800) (91'7,800) 240,000 Fund Balances-beginning 1,158,003 1,044,199 (113,804) Fund Balances-ending $ 203 $ 126,399 $ 126,196 Budeet Adiustments: New Items Not Previouslv Annroved bv Council Revenue -[ncrease Bond Proceed Revenue 425,000 Expenditure - Increase Court Capital Project for building remodel (190,000) Expenditure - Reduce Court Capital Project for debt issue costs 22,000 Expenditure - Increase Debt Issue costs (non-capital) (17,000) Change in Beginning Fund Balance (113,804) Net adjustment required to the ending fund balance $ 126,196 FUND 302 CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE GENERAL GOVERNMENT CAPITAL IMPROVEMENT FUND For the Year Ended December 31, 2010 Proposed Adj Required Adopted Mid-Year From The Budget Budget Adopted Budget 2010 2010 2010 REVENUES Taxes Property $ $ $ - Sales - Other (Real Estate Excise Taxes) 600,000 450,000 (150,000) Licenses and Permits - - Intergovernmental - - Charges for Services - - Fines and Forfeitures - - Miscellaneous - - Transfersin & Other Revenue . 2,250,000 - (2,250,000) Total Revenues 2,850,000 450,000 (2,400,000) EXPENDITURES Personnel Expenses - - Supplies, Services, and Taxes - - Capital Expenditures - - Debt Service 378,000 1,000 (377,000) Transfers Out 2,440,000 285,000 (2,155,000) Total Expenditures 2,818,000 286,000 (2,532,000) CHANGES [N FUND BALANCE Net change in fund balances 32,000 164,000 132,000 Fund Balances-beginning 25,071 24,241 (830) Fund Balances-ending $ 57,071 $ 188,241 $ 131,170 Bud¢et Adiustments: New Items Not Previouslv A�nroved bv Council Expenditure - Reduce Transfer Out to General Fund 200,000 Expenditure - Reduce Transfer Out to Parks Construction Eund 630,000 Expenditure - Reduce Transfer Out to Boardwalk Fund 1,250,000 Expenditure - Reduce Transfer Out to Street Fund 75,000 Revenue - Reduce Other Revenue from Bond Proceeds (2,250,000) Revenue - Reduce Real Estate Excise Taxes (150,000) Revenue - Reduce Debt Service 353,000 Revenue - Reduce Debt Service Interest 24,000 Change in Beginning Fund Balance (830) Net adjustment required to the ending fund balance $ 131,170 FUND 308 CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE PARK FACILITIES CONSTRUCTION FUND For the Year Ended December 31, 2010 Proposed Adj Required Adopted Mid-Year From The Budget Budget Adopted Budget 2010 2010 2010 REVENUES Taxes Property $ $ $ - Sales - Other - Licenses and Permits - Intergovernmental 1,600,000 1,600,000 - Charges for Services - - Fines and Forfeitures - - Miscellaneous - - - Transfers in & Other Revenue 750,000 420,000 (330,000) Total Revenues 2,350,000 2,020,000 (330,000) EXPENDITURES Personnel Expenses - Supplies, Services, and Taxes - - - Capital Expenditures 2,130,000 2,130,000 - Debt Service 13,200 16,200 3,000 Transfers Out - - - Total Expenditures 2,143,200 2,146,200 3,000 CHANGES IN FUND BALANCE Net change in fund balances 206,800 (126,200) (333,000) Fund Balances-beginning 451,065 518,251 67,186 Fund Balances-ending $ 657,865 $ 392,051 $ 265,814 Bud�et Adiustments: New Items Not Previouslv Approved bv Council Revenue - Reduce Transfer-In from REET (630,000) Revenue - Increase Other Revenue for Bond Proceeds 300,000 Expenditure - Increase Debt Issue costs associated with bond proceeds (3,000) Change in Beginning Fund Balance 67, I 86 Net adjustment required to the ending fund balance $ 265,814 FUND 310 CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BOARDWALK PROJECT For the Year Ended December 31, 2010 Proposed Adj Required Adopted Mid-Year From The Budget Budget Adopted Budget 2010 2010 2010 REVENUES ' Taxes Property $ $ $ - Sales - Other - Licenses and Permits - Intergovernmental 1,250,000 1,250,000 - Charges for Services - - Fines and Forfeitures - - Miscellaneous 100,000 100,000 - Transfers in 1,250,000 - (1,250,000) Total Revenues 2,600,000 1,350,000 (1,250,000) EXPENDITURES PersonnelExpenses - Supplies, Services, and Taxes - Capital Expenditures 2,535,000 1,285,000 (1,250,000) Debt Service - Transfers Out - - Total Expenditures 2,535,000 1,285,000 (1,250,000) CHANGES IN FUND BALANCE Net change in fund balances 65,000 65,000 - � Fund Balances-beginning 58,249 238,002 179,753 Fund Balances-ending $ 123,249 $ 303,002 $ 179,753 Bud�et Adiustments: New Items Not Previousiv Approved bv Council Expenditure - Reduce Capital Expenditures 1,250,000 Revenue - Reduce Transfer in From General Gov't Capital Improvement Fund (REET) (1,250,000) Change in Beginning Fund Balance 179,753 Net adjustment required to the ending fund balance $ 179,753 FUND 311 CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPENDITURES AND CHANGES M FUND BALANCE WATER UTILITY For the Year Ended December 31, 2010 Proposed Adj Required Adopted Mid-Yeaz From 1'he Budget Budget Adopted Budget 2010 2010 2010 REVENUES Taxes Property $ $ $ - Sales - Other - Licenses and Permits - Intergovernmental - - - Chazges for Services 8,677,000 8,227,000 (450,000) Fines and Forfeitures - - - Miscellaneous 430,300 430,300 - Transfers in & Other Revenue 5,712,700 5,712,700 - Total Revenues 14,820,000 14,370,000 (450,000) EXPENDITURES PersonnelExpenses 4,150,000 4,150,000 - Supplies, Services, and Taxes 3,363,559 3,232,101 (131,458) Capital Expenditures 7,080,000 7,080,000 - Debt Service 752,000 752,000 - Transfers Out 1,287,000 1,217,000 (70,000) Total Expenditures 16,632,559 16,431,101 (201,458) CHANGES IN WORKING CAPITAL BALANCE Net change in working capital (1,812,559) (2,061,101) (248,542) Fund Balances-beginning working capital 5,843,320 4,587,495 (1,255,825) Fund Balances-ending working capital $ 4,030,761 $ 2,526,394 $ 1,504,367 Ending fund balance should be 12% of annual expenditure budget excluding capital - which is $1,122,132 for the budget as amended. Projected Balance is $2,526,394 after proposed amendments are completed - which exceeds the target level. Budeet Adiustments: New [tems Not Previouslv Annroved bv Council Expenditure - Reduce Supplies and Services for reduction in ER&R Reserve contributions 118,000 Expenditure - Reduce Supplies and Services for reduction in ER&R Maintenance contributions 13,458 Expenditure - Reduce Transfers Out for PILOT 70,000 Revenue - Reduce Charges for Services for reduction in water sales (450,000) Change in Beginning Fund Balance (1,255,825) Net adjustment required to the ending fund balance $ (1,504,367) FUND 401 CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE GOLD MOUNTAIN GOLF COMPLEX For the Year Ended December 31, 2010 Proposed Adj Required Adopted Mid-Year From The Budget Budget Adopted Budget 2010 2010 2010 REVENUES , Taxes Property $ $ $ � Sales , Other Licenses and Permits Intergovemmental Charges for Services 3,328,500 2,328,500 (1,000,000) Fines and Forfeitures , Miscellaneous 39,000 39,000 - Transfers in 10,000 10,000 - Total Revenues 3,377,500 2,377,500 (1,000,000) EXPENDITURES Personnel Expenses Supplies, Services, and Taxes 3,037,000 2,036,093 (1,000,907) Capital Expenditures 15,000 15,000 - Debt Service 105,000 105,000 - Transfers Out 162,000 162,000 - Total Expenditures 3,319,000 2,318,093 (1,000,907) CHANGES M FUND BALANCE Net change in working capital 58,500 59,407 907 Fund Balances-beginning working capital 252,060 231,991 (20,069) Fund Balances-ending working capital $ 310,560 $ 291,398 $ 19,162 Ending fund balance should be 12% of annual expenditure budget excluding capital - which is $276,371 for the budget as amended. Projected Balance is $291,398 after proposed amendments are completed - meets the target level. _ BudEet Adiustments: New Items Not Previouslv Apuroved bv Council Revenue - Decrease revenue budget for food concessions (1,000,000) Expenditure - Reduce Supplies and Services - reduction of professional services for food concessions 1,000,000 Expenditure - Reduce Supplies and Services for reduction in transfer to ER&R 907 Change in Beginning Fund Balance (20,069) Net adjustment required to the ending fund balance $ (19,162) FUND 407 CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPENDITURES AND CHANGES M FUND BALANCE WASTEWATER UTILITY For the Year Ended December 31, 2010 Proposed Adj Required Adopted Mid-Year From The � Budget Budget Adopted Budget 2010 2010 2010 . REVENUES � Taxes Property $ - $ - $ - Sales 10,000 10,000 - Other 2,000 2,000 - Licenses and Permits - - - Intergovernmental - - - Charges for Services 13,606,000 , 12,881,000 (725,000) Fines and Forfeitures - - Miscellaneous 100,000 100,000 - Transfers in & Other Revenue 5,683,000 5,683,000 - Total Revenues 19,401,000 18,676,000 (725,000) EXPENDITURES PersonnelExpenses 3,207,000 3,207,000 - Supplies, Services, and Taxes 3,295,274 3,229,915 (65,359) Capital Expenditures 8,855,000 8,855,000 - Debt Service 3,185,000 3,185,000 - Transfers Out 2,106,000 1,994,000 (112,000) Total Expenditures 2Q648,274 20,470,915 (177,359) CHANGES IN FUND BALANCE Net change in working capital (1,247,274) (1,794,915) (547,641) Fund Balances-beginning working capital 5,624,568 3,911,000 (1,713,568) Fund Balances-ending working capital $ 4,377,294 $ 2,116,085 $ 2,� 261,209) Ending fund balance should be 12% of annual expenditure budget excluding capital - which is $1,393,910 for the budget as amended. Projected Balance is $2,841,085 atter proposed amendments aze completed - which exceeds the tazget level. BudQet Adiustments: New Items Not Previouslv Annroved bv Council Expenditure - Reduce Supplies and Services for reductions to ER&R 65,359 Expenditure - Reduce Transfers Out to General Fund for PILOT 112,000 Revenue - Reduce Charges for Services for reduction in Wastewater sales (725,000) Changes in Fund Balance (1,713,568) � Net adjustment required to the ending fund balance $ (2,261,209) FUND 451 CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE STORMWATER UTILITY For the Year Ended December 31, 2010 > Proposed Adj Required Adopted Mid-Year From The Budget Budget Adopted Budget 2010 2010 2010 REVENUES Taxes Property $ $ $ - Sales - Other - Licenses and Permits - Intergovernmental - - - Charges for Services 2,098,000 1,982,000 (116,000) Fines and Forfeitures - - Miscellaneous 35,000 35,000 - Transfers in & Other Revenue 50,000 50,000 - Total Revenues 2,183,000 2,067,000 (116,000) EXPENDITURES Personnel Expenses 1,224,000 1,224,000 - Supplies, Services, and Taxes 599,498 556,169 (43,329) Capital Expenditures 540,000 540,000 - Debt Service 16,000 16,000 - Transfers Out 424,000 406,000 (18,000) Total Expenditures 2,803,498 2,742,169 (61,329) CHANGES IN FUND BALANCE Net change in working capital (620,498) (675,169) (54,671) Fund Balances-beginning working capital 2,730,398 2,328,161 (402,237) Fund Balances-ending working capital $ 2,109,900 $ 1,652,992 $ 456,908 Ending fund balance should be 12% of annual expenditure budget excluding capital - which is $264,260 for the budget as amended. Projected Balance is $1,'768,992 after proposed amendments are completed - which exceeds the target level. Budeet Adiustments: New Items Not Previously Aporoved bv Council Expenditure - Reduce Supplies and Services for reductions to ER&R 43,329 Expenditure - Reduce Transfers Out to General Fund for PILOT 18,000 Revenue - Reduce Charges for Services for reduction in Stormwater sales (116,000) Changes in Beginning Fund Balance (402,237) Net adjustment required to the ending fund balance $ (456,908) FUND 481 CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE RISK MANAGEMENT INTERNAL SERVICE FUND For the Year Ended December 31, 2010 Proposed Adj Required Adopted Mid-Year From T'he Budget Budget Adopted Budget 2010 2010 2010 REVENUES Taxes Property $ $ $ - Sales - Other - Licenses and Permits - Intergovernmental - Charges for Services - Fines and Forfeitures - Miscellaneous 1,415,400 1,415,400 - Transfers in - Total Revenues 1,415,400 1,415,400 - EXPENDITURES Personnel Expenses 230,000 330,000 100,000 Supplies, Services, and Taxes 1,185,400 1,285,400 100,000 Capital Expenditures - Debt Service - Transfers Out - Total Expenditures 1,415,400 1,615,400 200,000 CHANGES IN FUND BALANCE Net change in working capital - (200,000) (200,000) Fund Balances-beginning working capital 978,950 1,574,650 595,700 Fund Balances-ending working capital $ 97 8,950 $ 1,374,650 $ 395,700 Budeet Adiustments: New Items Not Previouslv Approved bv Council Expenditure - Increase Personnel Expense for additional claim expense (100,000) Expenditure - Increase Supplies and Services for additional pollution liability insurance premium (8,000) Expenditure - Increase Supplies and Services for additional claim payment (92,000) Changes in Beginning Fund Balance 595,700 Net adjustment required to the ending fund balance $ 395,700 FUND 503 CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE EQUIPMENT RENTAL RESERVE - OPERATIONS AND MAINTENANCE For the Year Ended December 31, 2010 Proposed Adj Required Adopted Mid-Year From The Budget Budget Adopted Budget 2010 2010 2010 REVENUES Taxes Property $ $ $ - Sales - Other - Licenses and Permits - Intergovernmental - Charges for Services 1,984,000 1,809,000 (175,000) Fines and Forfeitures - Miscellaneous 2,000 2,000 - Transfers in & Other Financing 2,000 2,000 - Total Revenues 1,988,000 1,813,000 (175,000) EXPENDITURES Personnel Expenses 629,000 629,000 - Supplies, Services, and Taxes 1,239,700 1,231,700 (8,000) Capital Expenditures - - Debt Service - - Transfers Out - - Total Expenditures 1,868,700 1,860,700 (8,000) CHANGES IN FUND BALANCE Net change in working capital 119,300 (47,700) (167,000) Fund Balances-beginning working capital 375,006 453,871 78,865 Fund Balances-ending working capital $ 494,306 $ 406,171 $�88,135 Bud�et Adiustments: New Items Not Previouslv Apnroved bv Council Expenditure - Reduce Supplies and Services for ER&R Reserves 8,000 Revenue - Reduce Charges for Services for transfer from other funds (175,000) Change in Beginning Fund Balance 78,865 Net adjustment to ending fund balance required $ (8g,135) FUND 509 CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE EQUIPMENT RENTAL RESERVE - RESERVES For the Year Ended December 31, 2010 Proposed Adj Required Adopted Mid-Year From The Budget Budget Adopted Budget 2010 2010 2010 . REVENUES Taxes Property $ $ - $ - Sales - - Other - - Licenses and Permits - - Intergovernmental - - Charges for Services - - Fines and Forfeitures - - - Miscellaneous 1,083,000 596,000 (487,000) Transfers in & Other Financing 743,500 743,500 - Total Revenues 1,826,500 1,339,500 (487,000) EXPENDITURES PersonnelExpenses - - Supplies, Services, and Taxes . - - Capital Expenditures 473,000 473,000 - Debt Service - - Transfers Out - - Total Expenditures 473,000 473,000 - CHANGES IN FUND BALANCE Net change in working capital 1,353,500 866,500 (487,000) Fund Balances-beginning working capital 4,498,988 4,484,668 (14,320) Fund Balances-ending working capital $ 5,852,488 $ 5,351,168 (501,320) Bud¢et Adiustments: . New Items Not Previousl�Approved bv Council � Revenue - Reduce Miscellaneous due to City-wide reductions for reserves (487,000) Change in Beginning Fund Balance (14,320) Net adjustment required to the ending fund balance $ (501,320) FUND 510 CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE INFORMATION SERVICES For the Year Ended December 31, 2010 Proposed Adj Required Adopted Mid-Year From The Budget Budget Adopted Budget 2010 2010 2010 REVENUES Taxes Property $ $ $ - Sales - Other - Licenses and Permits - Intergovernmental - Charges for Services 1,015,000 1,000,000 (I5,000) Fines and Forfeitures - - Miscellaneous - - Transfers in - - Total Revenues 1,015,000 1,000,000 (15,000) EXPENDITURES Personnel Expenses 548,000 548,000 - Supplies, Services, and Taxes 498,600 498,449 (151) Capital Expenditures 50,000 50,000 - Debt Service - - Transfers Out - - Total Expenditures 1,096,600 1,096,449 (151) CHANGES IN FUND BALANCE Net change in working capital (81,600) (96,449) (14,849) Fund Balances-beginning working capital 239,270 306,161 66,891 Fund Balances-ending working capital $ 157,670 $ 209,712 $ 52,042 Budeet Adiustments: Items Previouslv Approved bv Council (A�enda Bill #1 New Items Not Previousiv Anproved bv Council Expenditure - Reduce Supplies and Services for reduction in ER&R contribution 151 Revenue - Reduce Charges for Services from Police Department (15,000) Change in Beginning Fund Balance 66,891 Net adjustment required to the ending fund balance $ 52,042 FUND 511 AFFIDAVIT OF PUBLICATION Account #42742 AD #262826 STATE OF WASHINGTON COUNTY OF KITSAP I, Laura Wessels, being first duly sworn on oath, deposes and says: That she is now, and at all times embraced in the publication herein mentioned was the principal clerk of the printers and publishers of KITSAP SUN; that said newspaper has been approved as a legal newspaper by order of the Superior Court of the County of Kitsap, in which County it is published and is now and has been for more than six months prior to the date of the publication hereinafter referred to, published in the English language continually as a daily newspaper in Bremerton, Kitsap County, Washington, a weekly newspaper in Kitsap County, Washington and is now and during all of said time, was printed in an office maintained in the aforesaid place of publication of said newspaper; that the following is a true text of an advertisement as it was published in regular issues (and not in supplement form) of said newspaper on the following date, to wit: And on July 12, 2010 such newspaper was regularly distributed to its subscribers during all of said period. The full amount of the fee charged for the foregoing publication is the sum of $36.45. This amount has not been paid in full. (Signature of Principal Clerk) Subscribed and sworn to before me this day of July 21, 2010. N0r ;•�`• • A A P .may • � • w Notary Public in and for the State of Washington, Kitsap County. -9 ' a�Q�� • �� 3�i JGj, • • 8 t 1 G •• Ab., 000*0 *00 1tNG•` ORDINANCE NO. 5117 osslis AN ORDINANCE of the City Council of the City of Bremerton, Washington, amending Ordinance No. 5099 relating to the City of Bremerton Fiscal Year 2010 Budget. PASSED by the City Council on the 7th day of July, 2010. The full text of this ordinance is available from the City Clerk's Office, 345 Sixth Street, Suite 600, Bremerton, WA 98337. July 12, 2010 ... .............................Ad #20102945