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Home My WebLink About5134 ORDINANCE NO 5134 + AN ORDINANCE of the Crty Council of the City of Bremerton, Washmgton, amendmg Ordmance No 5117 which amended the Fiscal Year 2010 budget as ongmally adopted by Ordmance No 5099 WHEREAS, the City Council passed the Fiscal Year 2010 City Budget Ordmance (Ordmance No 5099) on December 2, 2009, and WHEREAS, the City Council subsequently amended the Fiscal Yeax 2010 City Budget (Ordmance No 5117) on July 7, 2010 to provide for certam programs and actions taken up to that pomt requinng amendment to the ZO10 budget, and WHEREAS, the City Counc�l has previously amended the budget by vanous motions and resolutions subsequent to July 7, 2010 which require a formal amendment by ordinance, and WHEREAS, several City Departments and Funds are experiencing or anhcipate additional expenses due to factors such as costs related to provision of contracted services, changed allocations of staff time, and the reallocation of pnor penod expenditures, and WHEREAS, several City Departments and Funds require ad�ustment to revenues to reflect reduced activity m 2010 or timing changes from that which was anticipated m the 2010 budget, and WHEREAS, certain reclassifications of revenues and expenditures are required to properly reflect budget categones m a manner consistent with actuals as classified m accordance with Generally Accepted Accounting Pnnciples, and WHEREAS, each of these actions has an impact on the City of Bremerton's FY r 2010 Annual Budget resultmg m 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 Ordmance 5117 establishmg the City of Bremerton's 2010 Budget passed by the City Council on July 7, 2010, is hereby amended as follows 1 2010 Final Budget Ad�ustment 2010 Budget Final as Amended by 2010 Fund No Ord No 5117 Net Ad�ustments Budget 001 General Fund City Councii $ 314 500 $ 7 800 $ 322 300 Executive 408 000 - 408 000 Financial Sennces 1 296 400 - 1 296 400 Legai 994 200 - 994 200 Human Resources 348 700 - 3A8 700 Commurnty Development 1 296 596 - 1 296 596 Murncipal Court 1 368 445 8 700 1 377 145 City Auditor 158 400 - 158 400 Law Enforcement 10 855 948 29 300 10 885 248 Fire/Emergency Services 7 996 457 166 000 8 162 457 PolicelFire Pension 2 701 000 - 2 701 000 General Facdities 767 294 102 000 869 294 Parks 8 Recreation 2 964 750 - 2 964 750 Engineenng 258 694 149 500 408 194 Non-Department 3 332 000 144 600 3 476 600 Ending Fund Balance 2 009 822 106 799 2116 621 Total General Fund $ 37 071 206 $ 714 699 $ 37 785 905 101 Artenal Street 5 200 059 - 5 200 059 102 Street 2 456 039 - 2 456 039 103 Cont�ngency Reserve 1 269 635 - 1 269 635 104 Lodgmg Tax 410 699 - 410 699 105 Parking System 1 551 171 - 1 551 171 106 Commumty Dev Block Grant 2 054 686 - 2 054 686 108 Abatement Revolwng 240 875 - 240 875 110 Police Special Pro�ects 1 147 311 - 1 147 311 113 Pubiic Access Tele�nsion 360 829 - 360 829 114 Gift 8 Donation Fund 84 526 - 84 526 116 Tna� Improvement 90 589 - 90 589 117 One Percent For ARs 77 279 - 77 279 120 Conference Center Operatmg 1 817 598 - 1 817 598 201 Bond Fund 1 404 618 - 1 404 618 203 2010 LTGO - - ' 204 2010 UTGO/LTGO (B) - 10 277 300 10 277 300 302 Public Safety Bond 2 594 199 5 000 2 599 199 304 Harborside Plaza 8� Commons - 2 432 019 2 432 019 305 Park Piaza Construct�on 8 500 000 8 500 000 308 General Godt Capital Improvement 474 241 - 474 241 310 Park Fac�ldies Coc+strucUon 2 538 251 - 2 538 251 311 Boardwaik Pro�ect 1 588 002 - 1 588 002 401 W ater Utdity 18 957 495 483 800 19 441 295 407 Golf Mountam Goif 2 491 - 2 609 491 451 W astewater Utdity 22 587 000 193 500 22 780 500 481 Stormwater Utd�ty 4 395 161 483 800 4 878 961 503 Risk Management 2 990 050 - 2 990 050 509 ERBR Operations 8� Mamtenance 2 266 871 93 300 2 360171 510 ERBR - Reserves 5 824168 440 000 6 264168 511 information Services 1 306 161 - 1 306 161 Total All funds $ 131 868 210 $ 15123 418 $ 146 991 628 SECTION 2 That the totals for the funds noted in Section 1 above are hereby appropnated for the fiscal year 2010 2 2010 Final Budget Ad�ustinent SECTION 3 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 Ordmance and the same shall remain m full force and effect SECTION4 Effective Date This ordinance shall take effect and be m force ten (10) days from and after its passage, approval and publication as provided by law PASSED by the City Council the --� day of ,�.��L� �' , 2010 WOFF , Cou esident Approved this � day of ��0.�'� , 2 1 D`' PATTY LEN ayor ATTEST S TO FORM � CAROL E EN, Crty erk RO ER A LUBOVICH, City Attorne PUBLISHED the �/' day of ./".J�1' , 2010 EFFECTNE the day of , 2010 ORDINANCE NO � 3 Z010 Final BudgetAd�ustment i CITY OF BREMERTON , 2010 ANTIC[PATED REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE GENERAL FUND For the Year Ended December 31 2010 Amended Proposed Ad� Requ�red Mid Year Year-End From The Budget Budget Amended Budget 2010 2010 2010 REVENUES Taxes Property $ 7 549 000 $ 7 549 000 $ - Sales 6,12] 000 6 121 000 - Other 8 167 000 8 l67 000 - Lwenses and Permrts 383,000 883 000 - Intergovernmental 2 571,800 2 571 800 - Charges for Services 3 914, I 00 4 063,100 149 000 Fmes and Forfeitures 1 255,000 1,255 000 - Miscellaneous 535,000 683 500 148 500 Transfers In & Other Financmg 4 137 000 4 554 199 417 I99 Total Revenues 35 132,900 35 847 599 7l4 699 EXPENDITURES Personnel Expenses 24 890 100 25,330 700 440 600 Suppl�es, Services and Taxes 8,953,884 9 104,084 l50 200 Capital Expend�tures - 15,900 15,900 Debt Service 467 400 468 600 1,200 � Transfers Out 750 000 750 000 - Total Expenditures 35 061 384 35 669,284 607 900 CHANGES IN FUND BALANCE Net e,hange m fund balances 71 516 178 315 106,799 Fund Balances-begmnmg 1 938 306 1 938,306 Fund Balances-end�ng $ 2 009 822 $ 2 116,621 $ 106 799 GENERAL FUND EXPENDITURES BY DEPARTMENT C�ty Counc�l � 314,500 322 300 $ 7,800 Executrve 408 000 408,000 - Financial Services 1,296 400 1 296,400 - Legal Department 994 200 994,200 - Human Resources 348 700 348 700 - Community Development I 296 596 1 296 596 - Mumapal Court 1,368 445 1,377,145 8 700 C�ty Auditor i 58 400 158 400 - Pol�ce Department 10 855 948 10 885 248 29 300 Fire Department 7 996 457 8,162 457 166 000 Pol�ce & F�re Pens�on 2 701 000 2 701 000 - Ceneral Facil�hes 767,294 869 294 102 000 Parks & RecreaUon 2 964,750 2 964 750 - Engmeenng 258 694 408,194 149 500 Non-Departmentai 3 332 000 3 476,600 144 600 Total Expenditures $ 35,061 384 $ 35,669,284 $ 607 900 The target ending fund balance is 8 5% of annual expenditures excluding capital The target fund balance for the 2010 budget as amended is $3 030 537 The actual ending fund balance after the proposed amendments is $2 116 621 which is lower than the target amount by $913 917 The 2010 budget as proposed includes an ending fund balance which does not meet the target but is mcreased from the mid-year by $106 799 demonstrating advancement being made toward achieving the target The financial planning goal is to bnng the endmg 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 GENERALFUND For the Year Ended De�ember 31, 2010 Budget Adtustments New Items Not Prev�ously Approved bv Council Expend�ture - Increase Councd personnel expense associated with excess compensation pa�d to Dept of Retirement Systems (7 800) Expenditure - Decrease Execut�ve supplies and services to be reallocated m personnel 16 000 Expenditure - Increase Executive personnel expense assoc�ated with Shorelme Connectrvity (16 000) Expenditure - Decrease personnel expense m Court which is bemg reallocated to suppl�es & services 4 000 Expenditure - Increase Court supplies and services for addit�onal expend�tures associated with operahon of new bmldmg (4,000) Expenditure - Increase Court professional services for pubiic defender contrac,t mcrease (8,700) Expenditure - Increase Pol�ce personnel attnbuted to labor concessions g�ven back as donat�ons (29 300) Revenue - Increase Pohce donahons 29,300 Expenditure - Increase Polu,e capital bemg reallocated from supplies for facil�ty roof improvements ( I S 900) Expend�ture - Decrease Police supplies bemg reallocated to capital for fac�lity roof miprovements 15,900 Expenditure - Increase Fire personnel expense which m part �s bemg offset by labor concess�ons given back as donations (203,000) Revenue - Increase Fire donat�ons 119 200 Expenditure - Reduce F�re suppl�es and services bemg reallocated to personnel expense 37,U00 Expendtture -[ncrease General Facility personnel associated wtth charges for serv�ces for Parkmg, Conf Center & Harborside (46,000) Expendrture - Increase General Faulity supphes associated with charges for services for Parkmg Conf Center & Harbors�de (56,000) Revenue - Increase General Facility Charges for sernces associated with Parkmg Fund Conference Center & Harborside 102 000 Expenditure lncrease Engmeenng personnel for employee cash-outs and des�gn and conswcUOn mgmt at Lions Parks & Harbors�de { 142,500) Expend�ture - Increase Engmeenng supplies for design and construction management at L�ons Parks & Harborside (7,000) Revenue - Increase Engineenng charges for services assoc�ated with work perfortned on Lions Parks & Harborside 47 000 Expenditure - Increase Non-Departmental suppl�es and services for annezat�on revenue for Kitsap County (SKIA) (63 400) Expendrture -[ncrease Non Departmental suppl�es and services for addihonal electronic home momtormg cost (80 000) Expenditure - Increase Non Departmental debt service associated with mterfund loan ( l 200) , Revenue - Increase PILOT from Water due to addit�onal water sales (previously reduced at mid-year) 75 000 Revenue -[ncrease PILOT from Wastewater due to additional wastewater sales (prev�ously reduced at mid-year) 30 000 Revenue - Increase PILOT from Stormwater due to additional stormwater charges (previously reduced at mid year) 75,000 Revenue - Increase Non-Departmental Transfer ln from Publ�c Safety Bond Fund 237 199 Net ad�ustment to endmg fund balance reqmred $ 106 799 FUND 001 � CITY OF BREMERTON 2010 ANT[CIPATED REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE ARTERIAL STREET FUND For the Year Ended December 31, 2010 Amended Proposed Ad� Required Mid-Year Year-End From The Budget Budget Amended Budget 2010 2010 2010 REVENUES Taxes Property $ $ $ Sales Other L�censes and Permits Intergovernmental 2,932,000 2 932,000 - Charges for Services 420,000 220,000 (200,000) Fmes and Forfeitures M�scellaneous 32,000 32,000 - Transfers m 200,000 200,000 Total Revenues 3 384 000 3,384,000 - EXPENDITURES Personnel Expenses 3,000 53,000 50,000 Suppl�es, Services, and Taxes 112,000 162,000 50,000 Cap�tal Expend�tures 4,113,000 4,013,000 (100 000) Debt Serv�ce - Transfers Out - Total Expend�tures 4,228,000 4,228,000 - CHANGES IN FUND BALANCE Net change m fund balances (844,000) (844,000) - Fund Balances-begmmng 1,816,059 1,816,059 - Fund Balances-endmg $ 972,059 $ 972,059 $ - BudQet Adiustments New Items Not Previously Approved bv Counc�l Revenue - Decrease charges for serv�ces bemg reallocated to Transfer In (200,000) Revenue - Increase transfer �n from Harbors�de for Pac�fic Ave pro�ect 200,000 Expenditure - Decrease cap�tal for traffic road & street management & plamm�g reallocated to suppl�es & serv�ces 100,000 Expend�ture - Increase supplies and services for road & street management & plamm�g (100 000) Net ad�ustment to endmg fund balance requ�red $ - FUND 101 CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE LODG[NG TAX FUND For the Year Ended December 31, 2010 Amended Proposed Ad� Requtred M�d-Year Year-End From The Budget Budget Amended Budget 2010 2010 2010 REVENUES Taxes Property $ $ $ - Sales - Other (hotel/motel tax) 410,000 410,000 - , Licenses and Permits - [ntergovernmental - Charges for Services - Fmes and Forfe�tures - M�scellaneous 1,000 1,000 - Transfers m - Total Revenues 411 000 411,000 - EXPENDITURES Personnel Expenses - Supplies, Services, and Taxes 225,000 235,000 10,000 Capitat Expendrtures - Debt Service - - - Transfers Out 185,000 175,000 (10,000) Total Expend�tures 410,000 410,000 - CHANGE5IN FUND BALANCE Net change m fund balances 1,000 1,000 - Fund Balances-begmmng (301) (301) - Fund Balances-endmg $ 699 $ 699 $ - Budget Ad�ustments New Items Not Prev�ously Approved by Council Expend�ture - Decrease transfer out to Golf Fund and reclass�fied to supplies and serv�ces 10,000 Expenditure - Increase supplies and serv�ces reciassified from transfer out (10,000) ' Net ad�ust to endmg fund balance requ�red $ - , � , FUND 104 I I CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPEND[TURES AND CHANGES IN FUND BALANCE PUBLIC ACCESS TELEVISION OPERATIONS FUND For the Year Ended December 31, 2010 Amended Proposed Ad� Requ�red Mid-Year Year-End From The Budget Budget Amended Budget 2010 2010 2010 REVENUES Taxes Property $ $ $ - Sales - Other (c�ty PEG fees) - - - Licenses and Permrts 244,000 244,000 - lntergovernmental - - Charges for Serv�ces 77,000 77,000 - F�nes and Forfe�tures - - Miscellaneous 1,000 1,000 - Transfers m - Total Revenues 322,000 322,000 - EXPENDITURES Personnel Expenses 221,000 221,000 - Suppl�es, Serv�ces, and Taxes 37,448 45,448 8,000 Caprtal Expendttures 33,000 25,000 (8,000) Debt Service - - - Transfers Out 25,000 25,000 - Total Expendrtures 316,448 316,448 - CHANGES IN FUND BALANCE Net change m fund balances 5,552 5,552 - Fund Balances-begmnmg 38 829 38,829 - Fund Balances-endmg $ 44,381 $ 44,381 $ - Budeet Adiustments New Items Not Previous(v Apnroved by Council Expend�ture - Decrease cap�tal expense for miscellaneous supplies and serv�ces and reclass�fy to supplies 8 000 Expenditure - Increase suppites and services reclassified from cap�tal (8 000) Net ad�ustment to end�ng fund balance requ�red $ - FUND 113 CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPEND[TURES AND CHANGES IN FUND BALANCE GIFT AND DONATION FUND For the Year Ended December 3l 2010 Amended Proposed Ad� Requ►red Mid-Year Year-End From The Budget Budget Amended Budget 2010 2010 2010 REVENUES Taxes Property $ $ $ - Sales - Other - L►censes and Permrts - Intergovernmentai - Charges for Serv�ces - - - Fmes and Forfeitures - Miscellaneous 8,000 8,000 - Transfers �n - Total Revenues 8,000 8,000 - EXPENDITURES Personnel Expenses - Suppl�es, Services and Taxes 9,700 12,200 2 500 Cap►tal Expenditures - - - Debt Serv�ce - - - Transfers Out - - - Total Expenditures 9,700 12 200 2,500 CHANGES W FUND BALANCE Net change m fund balances (1,700) (4,200) (2,500) Fund Balances-begmnmg 76 526 76,526 - Fund Balances-endmg $ 74,826 $ 72,326 $ (2,500) � Budeet Ad�ustments i � � New Items Not Previouslv Approved bv Council � Expend�ture - Increase suppi�es and services for donat�ons and related expenses in Parks, F�re & Wellness (2,500) i , i Net ad�ustment to endmg fund balance required $ (2,500) f , I ( i l � � i , � i FUND 114 I CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE TRIAL IMPROVEMENT FUND For the Year Ended December 31, 2010 Amended Proposed Ad� Requ�red Mid-Year Year-End From The Budget Budget Amended Budget 2010 2010 2010 REVENUES Taxes Property $ $ $ - Sales - Other - L�censes and Permits - Intergovernmental 24,000 24,000 - Charges for Sernces - Fines and Forfe�tures - Miscellaneous - Transfers m - Total Revenues 24,000 24,000 - EXPENDITURES Personnel Expenses - Supplies, Services, and Taxes 52,000 62,000 10,000 Capital Expend�tures - - - Debt Serv�ce - Transfers Out - Total Expenditures 52 000 62,000 10,000 CHANGES IN FUND BALANCE Net change m workmg caprtal '(28 000) (38,000) (10,000) Fund Balances-begmnmg 66 589 66,589 - Fund Balances-ending $ 38 589 $ 28,589 $ (10 000) BudSet Ad�ustments New Items Not Previousiv Approved bv Council Expend�ture - Increase suppl�es and serv�ces for expenses w�th moving to new court fac�lity (10,000) Net ad�ustment to endmg fund balance requ�red $ (10 000) � i � 1 I i � � � ' FUND 116 � I r CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE ONE PERCENT FOR ARTS FUND For the Year Ended December 31, 2010 Amended Proposed Ad� Required Mid-Year Year-End From The Budget Budget Amended Budget 2010 2010 2010 REVENUES Taxes Property $ $ $ - Sales - Other - Licenses and Perm�ts - Intergovernmental - Charges for Serv�ces - F�nes and Forfertures - M�scellaneous 22,000 22,000 - Transfers m - - Total Revenues 22,000 22,000 - EXPENDITURES Personnel Expenses - Supplies, Services, and Taxes - 30,000 30 000 Cap�tal Expend�tures 60,000 30,000 (30,000) Debt Serv�ce - Transfers Out - Total Expendrtures 60,000 60,000 - CHANGES IN FUND BALANCE Net change m workmg capital (38,000) (38,000) - Fund Balances-begmn�ng 55,279 55,279 - Fund Balances-endmg $ 17,279 $ 17,279 $ - New Items Not Prev�ouslv Approved by Council Expend�tures - Decrease capital reallocated to suppl�es and serv�ces for downtown art 30,000 Expend�tures - Increase suppl�es and services for downtown art reallocated from capital (30 000) Net ad�ustment to end�ng fund balance requ�red $ - FUND 117 CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE CONFERENCE CENTER OPERATIONS For the Year Ended December 31, 2010 Amended Proposed Ad� Required M�d-Year Year-End From The Budget Budget Amended Budget 2010 2010 2010 REVENUES Taxes Property $ $ $ - Sales - Other - L�censes and Permrts - Intergovernmental - Charges for Serv�ces 1,341,500 1,341,500 - F�nes and Forfe�tures - Miscellaneous 9,000 9,000 - Transfers m 205 000 205,000 - Total Revenues 1,555 500 1,555,500 - EXPENDITURES Personnel Expenses 82,000 82,000 - Supphes Services, and Taxes 1,469,000 1,469,000 - Cap�tal Expenditures - 20,000 20 000 Debt Serv�ce - - - Transfers Out - Total Expenditures 1,551,000 1,571 000 20,000 CHANGES [N FUND BALANCE Net change �n fund balances 4,500 (15,500) (20,000) Fund Balances-begmmng 262,098 262,098 - Fund Balances-end�ng $ 266,598 $ 246,598 $ (20,000) Budset Adiustments New Items Not Previouslv Approved bv Councit Expenditure - Increase capital for expenses related to HVAC improvements (20,000) Net ad�ustment requ�red to the ending fund ba(ance $ (20 000) FUND 120 CTTY OF BREMERTON 2010 ANTICII'ATED REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE 2010 UTGO/LTGO (B) For the Year Ended December 31, 2010 Amended Proposed Ad� Required Mid-Year Year-End From The Budget Budget Amended Budget 2010 2010 2010 REVENLJES Taxes Property $ $ - $ _ Sales _ Other _ L�censes and Perm�ts _ Intergovernmental _ Charges for Services - Fmes and Forfe�tures _ M�scellaneous - _ Transfers m& Other 10,277,300 10,277,300 Total Revenues - 10,277,300 10,277,300 EXPENDITURES Personnel Expenses _ Suppl�es, Serv�ces, and Taxes - Caprtal Expendrtures _ Debt Service 10,276,900 10,276,900 Transfers Out _ Total Expend�tures - 10,276,900 10,276,900 CHANGES IN FUND BALANCE Net change m fund balances - 400 400 Fund Balances-beg�mm�g _ Fund Balances-end�ng $ - $ 400 $ 400 Budget Ad�ustments New Items Not Prev�ouslv Approved bv Council Revenue - Budget revenue for General Obligation Bond Proceeds 10,277,300 � Expenditure - Budget expenditure for debt issue cost (89,800) Expenditure - Budget expend�ture for refund�ng of debt proceeds associated with UTGO/LTGO bond issue (10,187,100) Net ad�ustment requ�red to the ending fund balance $ 4 FUND 204 CITY OF BREMERTON 2010 ANTICIPATED REVENUES EXPENDITURES AND CHANGES [N FUND BALANCE PUBL[C SAFETY PROJECTS FUND For the Year Ended December 31 2010 Amended Proposed Ad� Requ�red M�d-Year Year End From The Budget Budget Amended Budget 2010 2010 2010 REVENUES Taxes Property $ $ $ - Sales - Other - Licenses and Perm�ts - Intergovernmental - Charges for Sernces - Fmes and Forfe�tures ' - M�scellaneous 5 000 5 000 7'ransfers m& Other Revenue 1 550,000 I,550,000 - Total Revenues 1,550 000 1 555 000 5,000 EXPEND[TURES Personnel Expenses - - Supplies, Services and Taxes 61 000 80,000 19,000 Capital Expenditures 2 389 800 2 265 000 (124,800) Debt Serv�ce 17,000 l7 000 - TransfersOut 237I99 237,I99 Total Expenditures 2 467 800 2,599,199 131,399 CHANGES IN FUND BALANCE Net change m fund balances (917 800) ( l 044 l99) (126 399) Fund Balances-begmmng l 044 199 1 044 l99 - Fund Balances-endmg $ 126 399 $ - $ ( l26 399) Budeet Ad�ustments New Items Not Prevtousy Ap�oved bv Counc�l Revenue - Increase for mvestment �nterest 5 000 Expend�ture Increase suppl�es and services (19 000) Expendrture - Decrease capital expend�tures 124,800 Expend►ture Increase transfer out to General Fund to close out fund (237 199) Net ad�ustment required to the endmg fund balance $ (126,399) I FUND 302 CITY OF BREMERTON 2010 ANTICIPATED REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE HARBORSIDE PLAZA AND COMMONS For the Year Ended December 31 2010 Amended Proposed Ad� Requ�red Mid-Year Year-End From The Budget Budget Amended Budget 2010 2010 2010 REVENUES Taxes Property $ $ $ - Sales - Other Lic.enses and Permrts - Intergovernmental 1,239,863 1,279 l Ol 39 238 Charges for Services - - - Fmes and Forfeitures - Miscellaneous - t 000 1 000 Transfers m& Other Revenue - 900 000 900 000 Total Revenues 1 239 863 2 I 80 101 940 238 EXPENDITURES Personnel Expenses - Suppl�es Services and Taxes - Capital Expend�tures 1,247,000 i,414 103 167,103 Debt Service - - Transfers Out 280 000 280 000 Total Expenditures 1 247 000 1 694 103 447 103 CHANGES IN FUND BALANCE Net c.hange m fund balances (7 137) 485,998 493 135 Fund Balances beg�nnmg 7 137 251 918 244 781 Fund Balanc,es-endmg $ - $ 737 916 $ 737 9f6 Budget Ad�ustraents New Items Not Previouslv Approved bv Council Revenue - Increase mtergovernmental revenue associated with closing out grant fundmg 39,238 Revenue - Increase m�scellaneous revenue for mvestment interest 1 000 Revenue - Increase other revenue due to property sale 900,000 Expendrture - Increase caprtal expendrtures (167 103) Expendrture - Increase transfer out for work performed by Artenal Street for Pac�fic Ave proJect (280 000) Increase Begmnmg Fund Balance not prev�ously budgeted 244 781 Net ad�ustment required to the endmg fund balance $ 737 916 FLJND 304 CITY OF BREMERTON 2010 ANTICIPATED REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE PARK PLAZA CONSTRUCTION For the Year Ended December 3 I 2010 Amended Proposed Ad� Required Mid Year Year-End From The Budget Budget Amended Budget 2010 2010 20(0 REVENUES Taxes Property $ $ $ - Sales Other - Licenses and Permrts Intergovemmental - Charges for Services Fmes and Forfe�hues Miscellaneous Transfers m& Other Revenue 8 500 000 8 500 000 Total Revenues 8 500 000 8 500 000 EXPENDITURES PecsonnelExpenses Supphes Sernces and Taxes - Capital Expend�tures 8 500 000 8 425 000 (75 000) Debt Service 75 000 75 000 Transfers Out Total Expenditures 8 500 000 8 500 000 CHANGES IN FUND BALANCE Net change m fund balances - - Fund Balances begmmng Fund Balances-endmg $ $ $ Budaet Ad�ustments New Items Not Previously Approved by Council Expenditure - Decrease cap�tal expend�tures being reallocated to debt serv�ce 75 000 Expendrture -[ncrease debt service cost associated w�th bond �ssue (75 000) Net ad�ustment required to the ending fund balance $ FUND 305 C[TY OF BREMERTON 2010 ANTICIPATED REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE GENERAL GOVERNMENT CAPITAL IMPROVEMENT FUND For the Year Ended December 3 I 2010 Amended Proposed Ad� Requ�red Mid-Year Year-End From The Budget Budget Amended Budget 2010 2010 2010 REVENUES Taxes Property $ $ $ - Sales Other (Real Estate Excise Taxes) 450,000 450,000 - Licenses and Perm�ts - - Intergovernmental - Charges for Services - - Fmes and Forfe�tures - - Miscellaneous - - Transfers m & Other Revenue - - Total Revenues 450,000 450,000 - EXPENDITURES Personnel Expenses - - Suppl�es, Serv�ces and Taxes - - Cap�tal Expenditures - - Debt Servue I 000 1 300 300 Transfers Out 285,000 285,000 - Total Expenditures 286,000 286 300 300 CHANGES IN FUND BALANCE Net change m fund balances 164,000 163,700 (300) Fund Balances-begmmng 24 24 t 24,241 - Fund Balances-endmg $ l88 241 � 187,941 $ (300) Budeet Adiustments New Items Not Previously Approved by Counci) Expend�ture - Increase mterest expense associated wrth interfund loan 300 Net ad�ustment required to the ending fund balance $ 300 FUND 308 CITY OF BREMERTON 2010 ANTIC[PATED REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE WATER UTILITY For the Year Ended December 31, 2010 Amended Proposed Ad� Reqwred M�d-Year Year-End From The Budget Budget Amended Budget 2010 2010 2010 REVENUES Taxes Property $ $ $ - Sales - Other - L�censes and Permrts - [ntergovernmental - - - Charges for Services 8,227 000 8 710,800 483 800 Fmes and Forfeitures - - - Miscellaneous 430 300 430,300 - Transfers m& Other Revenue 5 712 700 5 712 700 - Total Revenues 14,370 000 14 853 800 483 800 EXPENDITURES Personnel Expenses 4 150 000 4 150 000 - Suppiies Sernces and Taxes 3 232 101 3 232 101 - Capital Expenditures 7,080 000 7,080 000 - Debt Service 752,000 752,000 - Transfers Out 1,217 000 1,292 000 75,000 Total Expend�tures 16,431 101 16,506,101 75 000 CHANGES IN WORKING CAPITAL BALANCE Net change m work�ng cap�tal (2,061 101) (1,652,301) 408,800 Fund Balances-beg�nnmg workmg capital 4 587 495 4 587 495 - Fund Balances-end�ng workmg cap�tal $ 2 526,394 $ 2,935,194 $ 408,800 Budget Adiustments New Items Not Previouslv Approved bv Council Expenditures - Increase transfer out to General Fund for PILOT expense wh�ch was decreased at mid-year (75,000) Revenue - Increase general water sales - previously reduced at mid-year 483 800 Net ad�usrinent required to the endmg fund balance $ 408 800 FUND 401 CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE WASTEWATER UTILITY For the Year Ended December 31 2010 Amended Propos�d Ad� Requ�red Mid-Year Year-End From The Budget Budget Amended Budget 2010 2010 2010 REVENUES Taxes Property $ - $ - $ - Sales l 0,000 10,000 - Other 2,000 2 000 - L�censes and Perm�ts - - - 1 ntergovernmental - - - Charges for Services 12 881 000 13,074 500 193,500 Fmes and Forfeitures - - Miscel laneous 100,000 100,000 - Transfers �n & Other Revenue 5 683,000 5 683 000 - Tota1 Revenues 18,676 000 18 869 500 193,500 EXPENDITURES Personnei Expenses 3 207 000 3,207 000 - Suppl�es Services, and Taxes 3,229,915 3,229,915 - Cap�tal Expenditures 8 855,000 8,855,000 - Debt Servue 3 185 000 3,185,000 - Transfers Out 1 994 000 2 024,000 30 000 Total Expend�tures 20 47Q915 20 500,915 30 000 CHANGES [N FUND BALANCE � Net change m working capital (1,794,915) (1 631 415) 163,500 Fund Balances-beg�nnmg workmg capital 3 911,000 3 911 OQQ - Fund Balances-endmg workmg capital $ 2 116 085 $ 2,279 585 $ 163 500 Budaet Adiustments New Items Not Prev�ously Aaproved bv Councit Expenditure - Increase transfer out for P[LOT expense prev�ously decreased at m�d-year (30 000) Revenue -[ncrease general wastewater sales - previously reduced at m�d-year 193 500 Net ad�ustment required to the endmg fund balance $ 163 500 i I � � FUND 451 CITY OF BREMERTON � 2010 ANTICIPATED REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE STORMWATER UTILITY For the Year Ended December 31 2010 Amended Proposed Ad� Required � Mid-Year Year-End From The Budget Budget Amende� Budget 2010 2010 2010 REVENUES Taxes Property $ $ $ - Sales - Other - Licenses and Perm�ts - Intergovemmental - - - Charges for Services l 982 000 2,465 800 483 800 Fmes and Forfeitures - - Miscellaneous 35 000 35 000 - Transfers in & Other Revenue 50 000 50 000 - Total Revenues 2 067,000 2,550 800 483 800 EXPENDITURES Personnel Expenses 1 224,000 1 224 000 - Supphes Services and Taxes 556,169 556,169 - Cap�tal Expenditures 540,000 540,000 Debt Serv�ce 16,000 i b 000 - Transfers Out 406 000 481 000 75 000 Total Expend�tures 2 742 169 2 817 169 75 000 CHANGES IN FUND BALANCE Net change m workmg capital (675 169) (266,369) 408 800 Fund Balances-beg�mm�g workmg cap�tal 2 328 161 2 328 161 Fund Balances-endmg workmg capital $ 1 652,992 $ 2,061 792 $ 408 800 Budeet Adiustments New Items Not Previouslv Apnroved bv Council Expenditure - Increase transfer out for PILOT expense decreased at mid year (75,000) Revenue - lncrease general Stormwater charges - previously reduced at mid-year 483 800 Net ad�ustment required to the endmg fund balance $ 408 800 � i i I � 1 I i FUND 481 CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPENDITURES AND CHANGES 1N FUND BALANCE RISK MANAGEMENT INTERNAL SERVICE FUND For the Year Ended December 31, 2010 Amended Proposed Ad� Required M�d-Year Year-End From The Budget Budget Amended Budget 2010 2010 2010 REVENUES Taxes Property $ $ $ - Sales - Other - Licenses and Permits - Intergovemmental - Charges for Serv�ces - Fmes and Forfeitures - Miscellaneous 1,415,400 1,415,400 - Transfers m - Total Revenues 1 415 400 1 415 400 - EXPENDITURES Personnel Expenses 330 000 345,000 15 000 Suppl�es Services and Taxes 1 285,400 1 270,400 (15,000) Caprtai Expenditures - Debt Service - Transfers Out - Total Expenditures 1 615 400 1,615 400 - CHANGES IN FUND BALANCE Net change m workmg capital (20Q000) (200 000) � - Fund Balances-beg�mm�g working capital 1,574 650 1,574 650 - Fund Balances-ending workmg cap�tal $ 1 374 650 $ 1 374 650 $ - Budget Ad�ustments New Items Not Previously Approved bv Counc�l � Expenditures - Decrease supplies and sernc.es reallocated to personnel expense 15 000 ; Expenditures- Increase personnel costs for additional worker's comp expense (15 000) s Net ad�ustment reqmred to the endmg fund balance $ - � � � i ; FUND 503 1 � 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 Amended Proposed Ad� Required Mid-Year Year End From The Budget Budget Amended Budget 2010 2010 2010 REVENUES Taxes Property $ $ $ - Sales - Other - Licenses and Permrts Intergovernmental - Charges for Services 1 809,000 1 890 000 81 000 Fmes and Forfeitures - Miscellaneous 2,000 6 500 4 500 Transfers m& Other Financmg 2 000 9 800 7,800 Total Revenues I 813 000 l 906 300 SS 500 EXPENDITURES Personnel Expenses 629 000 629,000 - Supplies Serv�ces and Taxes 1 231 700 1,231 700 - Cap�tal Expenditures - - Debt Service - - Transfers Out 440 000 440,000 Total Expend�tures 1,860 700 2,300 700 440 000 CHANGES IN FUND BALANCE Net change m workmg capital (47 700) (394 400) (346 700) Fund Balances-beginnmg workmg capital 453 871 453 871 - Fund Balances-endmg workmg capital $ 406 17 t $ 59 471 $ (346 700) � Budaet Ad�ustments � New Items Not Previouslv Annroved bv Council �� Revenue - Increase charges for services for addit�onal work performed 8 I 000 Revenue - Increase miscellaneous revenue 4,500 ! Revenue - Increase other revenue associated with msurance recovenes 7 800 i Expenditure - Increase transfer out to ER&R Reserves for mamtenance losses from 2004 through 2008 (440 000) I � Net ad�ustment to endmg fund balance required $ (346,700) � � � I ; i FUND 509 , I CITY OF BREMERTON 2010 ANTICIPATED REVENUES, EXPENDITURES AND CHANGES IN FLJND BALANCE EQUIPMENT RENTAL RESERVE - RESERVES For the Year Ended December 31, 2010 Amended Proposed Ad� Required Mid-Year Year-End From The Budget Budget Amended Budget 2010 2010 2010 REVENUES Taxes Property $ $ _ $ _ Sales _ _ Other _ _ Licenses and Permrts _ _ Intergovernmental _ _ Charges for Services _ _ Fmes and Forfeitures _ _ _ Miscellaneous 596,000 596,000 - Transters m& Other Financmg 743,500 1,183,500 440,000 Total Revenues 1,339,500 1,779,500 - EXPENDITURES Personnel Expenses _ _ Supplies, Serv�ces, and Taxes _ _ Capital Expenditures 473,000 473,000 - Debt Service _ _ Transfers Out _ _ Total Expenditures 473,000 473,000 - CHANGES IN FUND BALANCE Net change m worlcmg capital 866,500 1,306,500 440,000 Fund Balances-begimm�g workuig caprtal 4,484,668 4,484,668 - Fund Balances-endmg workuig capital $ 5,351,168 $ 5,791,168 440,000 Bud¢et Ad�ustments New Items Not Previouslv Apuroved bv Counc�l Revenue - Increase transfer m from ER&R Mauitenance due from mauitenance losses 440,000 Net ad s 'I �u tment required to the endmg fund balance $ 440,000 FUND 510