Loading...
HomeMy WebLinkAbout2013 Budget0 2013 Budget For the year beginning January 1, 2013 and ending December 31, 2013 Mayor Patty Lent Council Members Jim McDonald — Council President.. District 1 Leslie Daugs .. District 2 Adam Brockus ..District 3 Roy Runyon.. District 4 Greg Wheeler.. District 5 Faye Flemister .. District 6 Carol Arends .. District 7 Eric Younger.. District 8 Nick Wofford .. District 9 Executive Leadership Roger Lubovich .. City Attorney Chal Martin.. 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 Becky Hasart .. Director of Financial Services Cover by Kelsie Donleycoll Office of the Mayor 345 6th Street, Suite 600 Bremerton, WA 98337 -9873 Telephone: 360- 473 -5266 Fax: 360- 473 -5883 patty. lent@ci. bremerton. wa. us January 1, 2013 To the Citizens and the Honorable Council of the City of Bremerton, Patty Lent, Mayor It is my privilege to present to you the 2013 Fiscal Budget for the City of Bremerton. Over the last few years, the challenging economic times in which we live have forced us to take a hard look at exactly how much money we have and how we spend it. This has meant making many adjustments to our way of life to ensure that we live within our means. The City of Bremerton continues to do the same. As with the development of the 2012 Budget, the development of the 2013 Budget continues to acknowledge that the City must be more lean and efficient as we provide services to our citizens while continuing to take strategic steps in achieving long term fiscal sustainability. The 2013 Budget keeps the City on this path. As you review this document, I would like to highlight the following specific areas: • This budget does not include any identified cost of living increases for our staff. The City completed negotiations with the Teamsters during 2012. As part of the approved contract, the Teamsters agreed to forgo any cost of living adjustments (COLA) for both 2012 and 2013. In addition, the Teamsters will begin to incur incremental increases to the amount of employee contribution toward health care costs. These concessions have been instrumental in assisting the City in continuing toward achieving long term fiscal health and I wish to sincerely thank the Teamsters for their collaboration and cooperation in being a valued partner with the City. Our management personnel, while not covered by a collective bargaining agreement, do receive the same pay adjustments and benefits as the Teamsters. As such, they too will not be receiving COLAs for 2012 or 2013. In addition, the City is currently in negotiations with the Bremerton Police Guild and Bremerton Police Management Association (BPMA) and will be commencing negotiations in the near future with our Firefighter's Local 437 Union. The Police Guild and BPMA labor contracts expired at the end of 2011 and as we negotiate these contracts, we must maintain a status quo until new contracts are ratified. The Firefighter's Local 437 contract expires at the end of 2012. Because we are or will be in active negotiations regarding these contracts, we do not yet know what, if any, cost of living adjustments or concessions will be associated with them. • Revenue projections throughout all funds remain conservative. While we continue to believe that the economy has made a turn for the better, and we continue to see slow but steady economic development within the City, it will still take a few years for the City's revenues to realize these improvements. As such, our revenue projections show little growth over the current and prior two years. • As part of our everyday procedures, the City continually assesses its debt service obligations against the current interest rate climate to identify potential refinancing opportunities to help save money. This year, the City refunded its general obligation bonds associated with the Norm Dick's Government Center. This refunding (refinancing) will save the City approximately $1,690,000 over the remaining life of the bond. (The City did not extend the remaining life of the bond, keeping the original 2034 maturity date.) This resulted in a direct savings to the 2013 general fund of over $135,000. • During 2011, the City created two new funds, an Accumulated Leave Fund and Employment Security Fund, to address short term and long term liabilities associated with personnel. The City is self insured for unemployment benefits but has not in the past funded this liability. Also, the City has an obligation to cash out accumulated leave banks for those employees that leave City service. With the creation of these funds, the City is moving toward increasing fiscal stability by incorporating these costs into our annually budgeted personnel expenditures and having them centralized in a dedicated fund to minimize the impact to the operational budgets for each department. The 2013 budget continues this initiative. • As with 2012 and in keeping with the conservative approach, capital and /or special projects that require grant funding have only been budgeted if the grant funding has already been awarded. Any projects that require new grants have not been identified in this budget. If the City applies for and receives grant funding for new projects /programs during 2013, the City will amend the budget at that time. By taking this approach, we can assure our citizens that full discussion can occur before we expend resources for items that we may not receive. • To increase transparency regarding using on -going revenues to fund on -going expenditures, we separated capital into individual funds for each of our utilities with the 2012 Budget and will continue this practice with the 2013 Budget. By isolating out the capital from our on- going operations and maintenance (O &M) costs, we can better identify our O &M costs to better analyze our revenue needs. In addition, the City is currently undergoing a comprehensive rate analysis of all three utilities. We are working with a Citizen Advisory Committee during this process and will be providing many opportunities for public input before any final decisions are made. • As mentioned in the prior bullet, the City is currently undergoing a comprehensive rate analysis for its three utilities (Water, Wastewater, and Stormwater). Until this study is complete, there are no utility rate increases in the 2013 Budget. This study includes an analysis of how we do business (our costs) as well as our revenue needs to adequately fund not only our operations and maintenance, but also our future capital and system replacement needs. In preparation of and concurrent with the rate study, the Public Works Utility departments have done an exemplary job of analyzing and minimizing their cost of service delivery, which has been incorporated in this budget. Once the rate study is complete, any changes that may result from this study can be incorporated into the 2013 Budget through a budget amendment. • This budget proposes no changes to our current PILOT or commercial parking tax rates but does incorporate an increase to the B &O tax exemption rate to assist our small businesses. The Council, with Administration's cooperation, has increased the B &O tax exemption level by $20,000, raising the level from $60,000 to $80,000 for annual gross income. In addition, it is intended that the B &O tax exemption level increase each year by $20,000 until the B &O tax is eliminated. The City acknowledges that at a rate of $20,000 annually for increases, the elimination of B &O tax will occur over a protracted time period. However, taking a slow approach allows the City to be systematic and strategic in the elimination of this tax. • Some funds have purposely been budgeted to dip into their respective reserve accounts. This is appropriate in that these funds have built reserves for very specific purposes or can only be spent for very specific purposes. If a program qualifies as an allowable use for these restricted funds, we have chosen to use these funds first before going to General Fund revenues while maintaining an adequate amount in the projected ending fund balances for future needs. Bonding funds are not designed to have large reserves, capital funds are designed to exhaust their reserves as the project is completed, and internal service funds are not designed to "make a profit," so their budgets use some reserves to help decrease the charges imposed on the operational funds that pay them. • While the 2013 general fund expenditures do exceed projected revenues, the 2013 general fund expenditures are $791,325 less than the originally adopted 2012 general fund budget, and $1,575,503 less than the amended 2012 general fund budget. In addition, the 2013 general fund ending fund balance is $100,702 more than what was projected with the originally adopted 2012 general fund budget. This was accomplished due to a number of factors, including the refunding of the government center bonds mentioned earlier, the elimination of various positions through attrition, the willingness of our employees (and especially the Teamsters) to forgo COLAs, etc. The decrease in expenditures and increase to ending fund balance also tells us three things: first, the City continues to identify ways in which we can provide a consistent level of service in a more efficient manner; second, all City staff continue to be very conscious of what they spend to provide service; and third, the City continues to recognize the importance of building its reserves (ending fund balance) to move toward its target of 8.5 %. The above items are only part of the equation. To realistically live within our means in today's fiscal environment, we must continually consider our staffing levels. As with any organization, our people are our backbone and strength. Over the last few years, we have been eliminating positions through attrition and reorganizations, and in some cases, due to budget constraints. In other words, we do not automatically hire when a position becomes empty. We go through an assessment to determine if the position is still relevant, if the responsibilities of the position can be absorbed elsewhere, or if the empty position offers an opportunity for reorganization. Each empty position is treated as an opportunity to challenge ourselves about how we do business. Between 2010 and 2012, the City has decreased its overall staffing level by 42.15 full time equivalent (FTE) positions (from 356.13 FTEs to 313.98 FTEs). For 2013, the City will be decreasing by an additional 5.10 FTEs, all accomplished through attrition. While we had an opportunity to possibly decrease the staffing level further through attrition, there were specific positions that we felt were critical to maintain or even increase. For example, the Community Resource Specialist position in the Police Department was a part time position (.60 FTE) during 2012. This position is full time going forward. Also, we had three police officer positions become empty curing 2012 that we recruited for replacement. Public Safety is one of my administration's top priorities and by increasing our Community Resource Officer to full time and maintaining our existing level of police officers, this administration not only maintains the existing levels in public safety but can also honor the Council's commitment to the same. The 2013 budget continues to move the City toward fiscal stability over the upcoming years. Longer term initiatives the City began during 2012 and will continue to pursue include, but are not necessarily limited to: • Addressing long term liabilities such as LEOFF I obligations, accumulated leave obligations, and unemployment obligations; • Identifying a proper debt service level for the City and decreasing our existing debt service to a more manageable level; • Continuing to rebuild our reserve accounts; • Continuing to identify ongoing revenue /funding sources for streets; • Addressing our fleet needs and appropriate funding for such; and • Working with Council to identify appropriate levels of service for all our programs. As the City of Bremerton moves forward, our focus will continue to be on fiscal stability, effectiveness, efficiency, transparency, and accountability. I feel that the 2013 Budget continues this process. Sincerely, r Patty Lent Mayor Table of Contents BudgetSummary ................................................... ............................... All Funds Revenue and Expenditure Summary .... ............................... 9 City Overview and Budget Process ............ .............................13 Strategic Priorities and Initiatives ........................ ............................... 20 Personnel.............................................................. ............................... 22 BudgetDetail ....................................................... ............................... 31 GeneralFund ....................................................... ............................... 33 Special Revenue Funds ........................................ ............................... 77 DebtService Funds ............................................ ............................... 105 Capital Improvement Funds ... ............................... ............................113 Enterprise Funds ................................................ ............................... 123 Internal Service Funds ....................................... ............................... 145 Capital Improvement Program .......................... ............................... 157 Financial Goals and Policies ............................. ............................... 165 Organization Charts ............................. ............................169 Statistical Tables .. ............................... ............................ Glossary of Terms ............................... ............................ Ordinances........ ............................... ............................209 Total 2013 projected tax revenue (property taxes, sales taxes, business and occupation taxes and private utility taxes) in the General Fund are $21.897 million. This is approximately $72k less than 2012. Individually, EMS taxes antici- pates a decrease of $63k attributable to lower anticipated assessed values. Regular property tax receipts (anticipated at a 95% collection rate) are estimated with a modest increase for the upcoming year. Sales tax, formerly our number one revenue source for the General Fund, continues to remain flat with anticipated receipts for 2013 estimated at $6.8 million, in- cluding criminal justice. B & O revenue is budgeted at $2.7 million for 2013 and is essen- tially unchanged from 2012 receipts due to a $20k increase in B & O tax exemption. Though the City anticipates a slight decrease in utility taxes for electricity, natural gas and cable in the upcoming year, landline telephones are antici- pated to increase modestly over 2012 and solid waste receipts are expected to remain un- changed. Overall, utility taxes are budgeted at $4.52 million, or 1.8% below the prior year and are based on historical averages. Overall, the City's revenue projections through- out all funds and departments have remained relatively conservative. Though some revenue categories are showing consistent (but modest) increases, others remain volatile to economic uncertainty and therefore a more modest ap- proach is warranted for the upcoming year. In response to the current revenue forecast, the City has continued budgeted spending reduc- tions, deferred equipment payments into the i 1'•' City's ER &R Fund and efforts to eliminate va- cant positions wherever possible. The City of Bremerton provides services and programs through the efforts of its qualified and capable staff. Though the 2013 budget includes reductions in staff, personnel costs remain the highest expense in the General Fund at 76.72% of total expenditures. Efforts will continue to analyze appropriate staffing levels not only in the General Fund, but throughout the City. In addition to overall supplies and services cuts, other specific actions taken in order to balance the 2013 General Fund budget include: • Reduction of authorized personnel by 2.1 FTE's. Specific positions are identified un- der the personnel section and are all due to attrition. • Cost of living increases (COLA's) are not included in personnel costs City -wide. • Various fees and charges for services con- tinue to be reviewed and revised as appropri- ate to ensure City costs are properly recov- ered. • Transfers -in from Police Special Operations fund continues. • Similar to 2012, all fuel tax revenues are be- ing receipted directly to the Street Fund which is offset by a reduced transfer from the General Fund. • Due to recent debt service refinancing, the City was able to reduce its debt service pay- ments for the Norm Dicks Government Cen- ter by over $135k. • The use of reserves to bridge the revenue gap- 1 The City also anticipates Real Estate Excise Tax (REST) to come in below 2012 with budgeted revenues at $300k. This is a substantial reduction compared to average receipts for 2009 -2011 which brought in an between $570k$337K an- nually. The impacts of reduced revenue vary, but the lost revenue is most significant to funding maintenance of the City's street system and pro- viding matching funds for secured grants for vari- ous capital projects. As we move forward into 2013, the City will con- tinue to monitor revenues closely and oversee ex- penditures city -wide. Overall, the adopted budget for 2013 is $113,553,408. It includes $36.77 mil- lion for personnel costs (32 %), $27.79 million for supplies (24 %), $6.2 million for debt service (5 %), $14.29 million for capital outlay (13 %), $7.45 million in transfers among funds (7 %), and $21.07 million in ending fund balances (19 %). The resources to fund the budget include; $24.22 million in taxes (property, sales, business and oc- cupancy, and franchise taxes) (21 %), $1.02 mil- lion in licenses & permits (1 %), $7.18 million in intergovernmental revenue (6 %), $36.79 million in charges for services (33 %), $1.38 million in fines and forfeits (1 %), $12.26 million in other revenues(11 %) and $30.69 million in beginning fund balance (27 %). City Council The Council budget includes funding for two sup- port staff and nine councilors. The total budget is increased by $8.2k over the 2012 amended budget, 2.5 %. I Xecutive The Mayor's budget includes funding for the Mayor and support staff. Supplies and services were reduced by $9.3k, - 10.7 %. I ,S'ervices and 0ty Clerk The Financial Services and City Clerk budget re- flects an overall decrease of approximately $6.7k over the 2012 budget, -.5 %. Leg,a1,5'ervice The Legal Department budget continues to include the addition of in -house prosecution and personnel related costs for Risk Management previously ac- counted for in the Risk Management Fund. Com- pared to 2012, the City Attorney's Office budget for 2013 remains relatively unchanged at $979k. Hun7an Resources The proposed 2013 budget for the Human Re- sources Department is reduced approximately $14k. The net reduction is a combination of re- duced professional services for labor negotiations and an increase in personnel expense. Staffing for the department has remained at two full time equivalent positions. C'onw7unity Deve1opnwnt Community Development houses the City's "One - Stop" permit center, which includes the intake and issuance of right -of -way permits and engineering development review. The 2013 budget of $1.4 mil- lion includes a slight increase of $30k and is pri- marily due to increases in personnel expense. Budgeted supplies and services remain relatively unchanged. Municipal Court Municipal Court's 2013 budget is $1.427 million. The proposed budget includes a reduction in per- sonnel expense by a .50 FTE. Offsetting savings in personnel, public defense services have increased by $100k due to Supreme Court mandates and in- creased case load standards. The Court budget also include $85k for protein, interpreter, non- contracted public defense services costs and a part - time Commissioner. 1 VA City .Auditor The City Auditor's total budget has remained un- changed at $173k. The budget provides for 1.2 FTE's. Law L n,l rcenlent The Police Department's budget is increased $114k from 2012. The budget includes an in- crease of .40 FTEs to increase the Community Resource Specialist from a .60 FTE to 1.0 FTE. The budget also includes an unfunded Sergeant position. To help offset expenditures, the department was able to secure $28.5k in grant funding for the City's Community Resource officer in 2013. A transfer from the Police Special Projects Fund is increased from $200k to $275k in 2013 to support personnel costs associated with the Police Special Operations Group. 1 , 1relL,n7er,g ncy Medical Services Total expenditures for the Fire Department are reduced by $50k compared to 2013 with no re- ductions in personnel. Due to the decease in the City's assessed valuation, budgeted EMS property taxes have been reduced by $63k. Police & 1 Pension The Police and Fire Pension 2013 budget includes a decrease over 2012 of $51k. Reduced Fire pen- sion payments are the primary reason for the de- crease due a reduced number of beneficiaries. Program costs have increased by $67 and are an- ticipated to remain constant during the next sev- eral years due to increases in outpatient health care costs. The costs associated with this program are the result of legislative decisions made years ago that went unfunded at that time and there are presently no dedicated funding sources for the City to meet these obligations. The City continues to fund current year expenditures with current year General Fund revenue. Excluding fund bal- ance, the total budget of $2.493 million represents approximately 7.2% of the total General Fund budget. General I acilitie The adopted budget for facilities is decreased by approximately $64k. Though discretionary main- tenance items have been deferred for several years, emphasis is placed on maintaining the structural integrity of facilities throughout the City. A roof repair /replacement is budgeted at the police station in 2013, and as funds become avail- able, major maintenance and capital improvement projects will be carefully evaluated so that addi- tional expense will not be incurred due to delay- ing necessary repairs. Parks and Recreation The total proposed 2013 Parks Recreation and Maintenance budget has decreased by $48k com- pared to 2012. The majority of the cost savings is due to a reduction in force of 1.0 FTE due to a vacant parks laborer position. Total supplies and services have also been reduced by 2 %. A $25k subsidy payment to the YMCA for pool opera- tions continues in 2013. Eng ineering City -wide Engineering personnel and supplies and service costs continue to be allocated and budgeted in one cost center within the General Fund in 2013, $2.09 million. Though three FTEs are located in the DCD permit center, total per- sonnel expense will remain in the engineering budget. Engineering staff remains unchanged for 2013. Recoverable charges for services for work per- formed by engineering staff (for capital projects and utilities operations and maintenance) total $1.7 million. Total net expense to the General 1 3 Fund (expenditures less revenues) of $334k. N n- departn7ental The Non - departmental adopted budget is $2.373 million, a decrease of $1.4 million over the cur- rent year budget of $3.783 million. Significant reductions include $758k in transfers -out, $76k in interfund insurance premiums and $411k for debt service payments now accounted for separately in the Government Center LTGO Fund. Other programs funded in non - departmental in- clude election services ($115k), photo enforce- ment ($432k), self insurance premiums ($465k), animal control ($204k), care and custody of pris- oners ($789k) and transfers to the Street Fund ($50k) and the Government Center LTGO ($32k). Other funding budgeted, consistent with 2012, are payments to Puget Sound Regional Council, As- sociation of Washington Cities, Kitsap Regional Coordinating Council, Bremerton - Kitsap County Health District for certain public health support and services, Puget Sound Clean Air Agency and postage. The projected ending fund balance for the General fund is $2.344 million. Though this amount does not meet the 8.5% target of total expenditures, it is approximately $103k higher than what was originally budgeted for 2012 while providing a consistent level of service to our citizens. The City recognizes the importance of building re- serve levels and will continue to focus on fiscal stability by striving to meet the 8.5% target level. Special Revenue Funds The City has thirteen special revenue funds, many accounting for dedicated revenue sources. Street and Arterial Street I 'und The City has two funds that account for street re- lated activity. The Arterial Street Fund presently accounts for capital improvements to the City's arterial street system. The fund was created due to the state restricting the expenditure of certain state allocated revenues for capital investment. Al- though the restriction has been removed and the fund balance isn't restricted, we have retained the fund in 2013 in order to complete the Pacific Avenue Capital Improvement Project. The fund will be eliminated when the project is completed. In 2013, $3.55 million in capital projects are budgeted, including $3.05 million for Pacific Avenue between Sixth and Eleventh Streets and $475k for pavement preservation and sidewalk improvements within the Street Fund. Other ma- jor projects in the Arterial Street budget include: Bremerton Highway Safety Improvements ($IOk) and SR 303 11th Street and Warren Ave Intersec- tion ($ I Ok). The Street Fund's budget includes supplies and offsetting revenue ($300k) for work performed for the Transportation Benefit District Pavement Preservation Program, as well as the City's share of state fuel taxes ($818k), Parking Tax ($455k) transfers from the General Fund ($50k), Storm - water Fund ($331k from PILOT), grant proceeds ($389k) and other operation revenue ($187k). I,ocl, inn "1 ax I 'und Lodging tax revenue is budgeted at $390k, a $IOk increase over the prior year. The $396k expendi- ture budget includes the recommended funding allocation of the Lodging Tax Committee ($91k) and the continuation of existing funding for the Conference Center ($155k) along with increased funding for the Admiral Theatre, $150k. Ending fund balance is budgeted at $91k, a slight decrease over 2012, but has increased substan- 4 tially over 2010. It is important to not deplete reserve levels in this fund so that award obliga- tions will not be impacted by cyclical cash flow levels. Parking Sys ten? I 'und The City's downtown and residential parking enforcement program revenue has remained rela- tively flat over the past several years due to the addition of PSNS parking facilities, increased utilization of worker buses by PSNS, reduced ferry traffic and reduced fine revenue. Budgeted revenue for 2013 is $1.14 million, an increase of approximately $117k over 2012 pro- jected revenue. The additional revenue will be realized in part by the new Park Ave Plaza ga- rage which provides an additional 261 parking spaces. The 2013 expenditure budget includes operations and maintenance expenditures of $655k, debt service payments of $510k and a transfer -out of $80k to the 2010 UTGO /LTGO (B) debt service fund. C'onw7unity Deve1opnwnt Block Grant I 'und The Community Development Block Grant Fund adopted budget reflects funding almost exclu- sively with federal grants. The CDBG Fund an- ticipates a beginning fund balance of approxi- mately $1.44 million, $2.23 million in federal funding, $88k in other revenue and $30k from Charges for Services. Program funding is budg- eted consistent with CDBG Committee recom- mendations. Staffing for one position is budg- eted, a reduction of one FTE compared to 2012. The ending fund balance is projected at $1.44 million. Public Access 7 elevision I 'und The Bremerton Kitsap Access Television (BKAT) operation is accounted for in this fund. The estimated beginning fund balance has in- creased $20k over 2012 to $141k in 2013. The operation is consistent with prior years with the majority of funding being provided by a portion of the City's cable TV franchises ($240k, 64 %). Other revenue includes intergovernmental, charges for services to other agencies and citi- zens and miscellaneous ($135k). The budget includes maintenance of existing ser- vice levels with two FTE's ($239k), supplies and services ($58k), capital outlay (38k) and the con- tinuation of a transfer to the General Fund ($25k). An ending fund balance of $156k is fore- cast. As noted above, BKAT receives 64% per- cent of its funding from City cable franchise fees. During 2013 staff will continue to work with other agencies utilizing BKAT to secure more equitable funding. Confilrence Center Operations 1 The overall budget for the Conference Center is $1.56 million, essentially unchanged from 2012. Of this amount, $1.4 million is for contractual costs with Columbia Hospitality. Projected reve- nues total $1.55 million, including $1.38 million from user fees, $155k from the Lodging Tax Fund, and $8.5k from miscellaneous revenue sources. Ending fund balance will represent 19% of budgeted expenditures for 2013, a 2.7% in- crease. Additionally, each year 3% of Confer- ence Center revenue is set aside for improve- ments and replacing aging equipment. Other Special Revenue I'und The .Abatenlent Revolving I 'und includes $42k in funding for neighborhood cleanup programs in 2013 with an estimated fund balance of $193k. 5 The Police Special Projects 1 will continue to support the Police Special Operations with a $275k transfer to the General Fund in 2013. Sup- plies and services associated with the Special Op- erations Unit will continue to be funded. The Gift & Donations 1,'und includes combined expendi- tures of $10k, with anticipated revenue at $6.5k. Trial In7proven7ent 1 includes budgeted ex- penditures at $23k with an estimated fund balance at $45k. One Percent ft )r .Arts 1 includes $10.5k designated for installation and mainte- nance of preselected and existing art. Contin- gency Reserve 1 includes an estimated begin- ning fund balance of $232k. No revenues or ex- penditures are budgeted in 2013. However, this is the first priority for restoration should the mid- year 2013 budget amendment allow. Debt Service Funds Bond fund While the debt service obligation for this fund concluded in 2012, residual receipts will still trickle in during 2013. Once received, this fund will be closed. 2010 LTG0 The 2010 LTGO fund includes payments totaling $1.064 million on non - voter approved general obligation bonds issued to fund construction of Park Plaza parking, the purchase and remodel of a building to house the Municipal Court and to pro- vide matching funds for the renovation of Lions Park. Funding for the debt comes from a variety of sources. State shared sales tax in the amount of $330k is expected to be received from the Lo- cal Revitalization Financing program in addition to $120k as a US Treasury Build America Bonds tax subsidy. The remainder of the funding is pro- vided with a transfer from the General Govern- ment Capital Improvement Fund, (REST). 2010 tI7 ClC) Re,fiiiidi i,� "1 ClC) ,Berm s (B) This fund included the repayment of bonds is- sued in 2010 to advance refund voter approved general obligation bonds issued in 2002 as well as non -voter approved general obligation bonds is- sued to complete the financing of Park Plaza parking. Funding for the refunding portion is pro- vided by an annual property tax levy. The levy amount expected to be collected in 2013 is $809k. Funding for the non -voter approved debt is pro- vided by a US Treasury Build America Bonds tax subsidy, $38k, a transfer from the Parking fund, $80k, and a transfer from the General Govern- ment Capital Improvement Fund (REST), $73k. Goves nn7ent Center I, "1(7'0 This Refunding Debt Service Fund accounts for debt service payments associated with refunding the City's portion of the bonds used to finance the construction of the government center. The re- funding occurred in 2012 and is expected to save approximately $1.69 million over the life of the bond. Revenue sources for debt service include a transfer from the General Fund of $32k and Gen- eral Government Capital Improvement Fund (REST), $210k. The debt service for 2013 is $243k. Capital Improvement Funds General Goves nn7ent Capital Iia7proven7ent 1 (I EEI ) This fund accounts for expenditures related to various general government capital improvement projects or debt service obligations related to capital. Anticipated REST revenues for 2013 are budgeted at $300k; $80k less than the prior year. Expenditures in this fund are dedicated for the repayment of debt service on the Government Center, $210k, and the 2010 LTGO financing in the amount of $135k. As economic conditions turn for the better, it is hopeful that additional revenues can be dedicated for other much needed capital infrastructure throughout the City. Parks CaPital Construction 1 Expenditures in Parks Capital Construction Fund are budgeted at $161k for construction costs asso- ciated with the Accessible Playground Project. Funding is obtained from a CDBG grant award. I'ver,,gre n Park Ren7ediation I The majority of the environmental clean -up effort on the Chevron site located adjacent to Evergreen Park has been completed. The chemical reaction of the remediation effort continues and requires ongoing monitoring for several years in order to determine if additional remediation efforts are necessary. Total expenditures in 2013 for reme- diation efforts are $30k. Enterprise Funds 1 TVastewater and Storn7water utilities The City's combined utility maintenance and op- erations funds' adopted budgets for 2013 total $25.6 million. Personnel and supplies and service costs for operations and maintenance for all utili- ties are reduced by $331k, in part by savings in personnel due to attrition, process efficiencies, and continued efforts to reduce operations and maintenance supply costs wherever possible. Budgeted capital expenditures for 2013 are $9.9 million and are being accounted for in separate utility capital funds. Debt service is reduced $27k to $3.534 million, and transfers for PILOT are decreased by $238k to the General Fund. In 2012 utility capital project funds were created in order to increase transparency regarding using on -going revenues to fund on -going expenditures within the utilities. In 2013, capital expenditures are as follows: Water Capital, $3.837 million, Wastewater Capital, $5.305 million and Stormwa- i ter Capital, $753k. Estimated ending fund balance (and percent of operations expense) for the utility operations and maintenance funds are as follows: Water Utility, $576k (6.2 %), Wastewater Utility, $1.493 million (10.5 %), and Stormwater Utility, $647k (30 %). It is important to note that a comprehensive rate study is currently underway and preliminary rec- ommendations are expected by the end of 2012. The rate study includes working with a citizen advisory group for public input on potential rate recommendations. Gold Mountain Go( f'C( n7plex Expenditures for the golf course are budgeted at $2.075 million, including debt service, $284k. Operations and maintenance expense for Gold Mountain are approximately $22k lower than budgeted in 2012. Budgeted revenues in 2013 are $2.078 million, $36k higher than projected for 2012. The addi- tional revenue can be attributed to higher antici- pated greens fees for 2013. Due to the transition period with Columbia Hos- pitality, changes in budget appropriations may be brought forward during 2013. Internal Service Funds Risk Management The City's self - insurance program results are fa- vorable for 2012 with estimated year -end fund balance of $1.86 million. Internal charges for 2013 remain relatively flat at $1.53 million with expenditures increasing by $104k to $1.53 mil- lion. Risk Management remains under the over site of the City Attorney's office. An interfund transfer of $296k is budgeted under professional services for staff related costs. 7 Employment ,Security and Accumulated Leave Li- ability I 'und These funds were created in 2011 to account for self insured unemployment benefits and required leave payouts when an employee leaves City em- ployment. The 2013 budget includes $467k in revenue and $380k in expenditures. Both funds were created to build, and set aside, re- serves for future unemployment and vacation ac- crual payouts. Estimated ending fund balance for Employment Security has increased to $155k and $74k for Accumulated Leave Liability. I,quipment Replacement and Operations 1 d The ER &R Operations Fund adopted budget totals $1.63 million, a reduction of approximately $54k from the 2012 budget resulting from reduced sup- plies and service costs. Fuel costs are budgeted separately from routine maintenance costs and de- partments will continue to be billed for actual us- age. This provides an incentive for departments to manage their fuel consumption within their own fleet. The ER &R Reserve Fund includes capital expendi- tures of $384k, and recoveries from all departments has been suspended for 2013. The estimated ending fund balance for 2013 is $5.56 million. .Igfbrmation Technology Information technology's adopted expenditure budget of $1.162 million is an increase of $150k from 2012. The expenditure increase came in part from costs associated with capital equipment pur- chases, software upgrades and oversight of the City's landline telephones. Revenue is provided through internal charges to other departments and funds and amounts to $1.1 million with a projected ending fund balance of $66k. S'tq ling C "hangs �s and Pers(�nnel C'(�sts Total staffing reductions for 2013 are 5.1 author- ized FTEs city -wide. Authorized positions con- sist of 308.88 FTEs. The Budget reflects the full cost savings for the reduction in force with the addition of one authorized, but unfunded, posi- tion in the police department. Filling this posi- tion will be evaluated if funds become available. Offsetting the savings due to reduced personnel, are substantial increases in the City's State re- tirement contribution rates which will become effective July 1, 2013. Employer contribution rates for Public Employees Retirement System (PERS) is expected to increase by 1.98% and Public Safety Employees Retirement System (PSERS) will increase by 1.65 %. Fortunately, Law Enforcement Officers and Fire Fighters (LEOFF) employer rates are anticipated to de- crease by .04 %. Additionally, current medical insurance premiums are budgeted to increase by as much as 15% for KPS and Group Health. conciusion The following budget document provides de- tailed information by fund and department as well as objectives, goals, planned expenditures and supporting tables, charts and graphs. BEG LIC. INTER- CHARGES FINES 2013 FUND AND GOVT FOR AND OTHER TOTAL FUND BAL. TAXES PERMITS REVENUE SERVICE FORFEITS REVENUE BUDGET General Fund General Government: City Council 135,605 135,605 Executive 145,044 145,044 Financial Services 2,779,466 356,625 551,827 39,000 3,726,918 Legal 427,602 427,602 Human Resources 152,542 152,542 Community Development 230,500 113,250 343,750 Municipal Court 1,000 453,500 505,000 40,500 1,000,000 City Auditor 67,999 67,999 Law Enforcement 7,000 207,443 402,300 5,000 8,600 630,343 Fire /Emergency Medical 1,207,000 1,200 1,750 580,400 1,000 4,800 1,796,150 Police & Fire Pension 45,500 45,500 General Facilities 143,486 46,080 189,566 Parks 340,530 52,500 393,030 Engineering 40,000 1,715,217 1,755,217 Non - Departmental 17,910,512 145,500 389,009 900 566,500 4,237,820 23,250,241 Beginning Fund Balance 2,873,147 2,873,147 2,873,147 21,896,978 780,825 644,702 5,230,202 1,116,500 4,390,300 36,932,654 Total General Fund Special Revenue Funds: Arterial Street 289,831 2,508,500 400,000 3,198,331 Street 446,341 455,000 1,207,550 445,000 422,300 2,976,191 Contingency Reserve 232,305 300 232,605 Lodging Tax 96,862 390,000 100 486,962 Parking System 213,645 350 250,000 888,000 1,351,995 Comm. Dev. Block Grant 1,440,816 2,289,793 30,000 88,100 3,848,709 Abatement Revolving Fund 230,613 5,500 500 236,613 Police Special Projects 740,038 18,000 71,200 829,238 Public Access Television 141,319 240,000 38,000 96,700 200 516,219 Gift & Donations Fund 68,136 1,500 5,125 74,761 Trial Improvement 46,331 22,000 68,331 One Percent for Arts 51,330 100 51,430 Conference Center Oper 385,982 1,381,674 163,500 1,931,156 4,383,549 845,000 240,000 6,065,843 1,960,724 268,000 2,039,425 15,802,541 Total Spec. Rev. Funds Debt Service Fund: Bond Fund 10,011 25,943 200 36,154 2010 LTGO 153,408 330,000 120,085 41,000 644,493 2010 UTGO /LTGO (B) 47,409 809,000 37,675 177,700 1,071,784 Government Center LTGO 3,652 241,648 245,300 214,480 1,164,943 0 157,760 0 0 460,548 1,997,731 Total Debt Service Fund Capital Improvement Funds: 138,712 300,000 150 438,862 General Govt Capital Improv. Park Facilities Construction 447,766 160,850 608,616 Evergreen Park Remediation 2,531 24,000 4,500 31,031 Lower Wheaton Way 357,045 25,950 382,995 946,054 300,000 0 49,950 0 0 165,500 1,461,504 Total Capital Improv. Funds Intergovernmental $7,179,925 6% Licenses & Permits $1,020,825 1% Beginning Fund Balance $30,694,946 27% Taxes $24,223,656 21% 10 BEG LIC. INTER- CHARGES FINES 2013 FUND AND GOVT FOR AND OTHER TOTAL FUND BAL. TAXES PERMITS REVENUE SERVICE FORFEITS REVENUE BUDGET Enterprise Funds: Water Utility 693,879 8,954,500 302,659 9,951,038 Water Capital 3,858,671 464,300 4,322,971 Wastewater Utility 1,965,493 16,735 13,626,500 8,300 15,617,028 Wastewater Capital 4,447,321 2,031,785 6,479,106 StormwaterUtility 438,478 2,362,000 1,400 2,801,878 Gorst Creek Watershed 93,604 261,670 690 355,964 Stonnwater Capital 2,537,695 233,297 2,770,992 Gold Mountain Golf Complex 45,456 1,975,000 103,200 2,123,656 14,080,597 16,735 0 261,670 26,918,000 0 3,145,631 44,422,633 Total Enterprise Funds Internal Service Funds: Risk Management 1,861,723 1,533,513 3,395,236 Employment Security 102,554 232,400 334,954 Accumulated Leave Liability 38,206 234,900 273,106 ER &R Operations & Maim. 185,644 1,578,000 640 1,764,284 ER &R Equipment Reserve 5,881,134 58,800 5,939,934 Information Services 127,858 1,100,973 1,228,831 8,197,119 0 0 0 2,678,973 0 2,060,253 12,936,345 Total Internal Service Funds Total Non-General Funds 27,821,799 2,326,678 240,000 6,535,223 31,557,697 268,000 7,871,357 76,620,754 Total All Funds 30,694,946 24,223,656 1,020,825 7,179,925 36,787,899 1,384,500 12,261,657 113,553,408 Intergovernmental $7,179,925 6% Licenses & Permits $1,020,825 1% Beginning Fund Balance $30,694,946 27% Taxes $24,223,656 21% 10 11 2013 SUPPLIES & DEBT CAPITAL ENDING TOTAL FUND PERSONNEL SERVICES SERVICE OUTLAY TRANSFERS FUND BAL. BUDGET General Fund General Government: City Council 317,000 23,929 340,929 Executive 287,100 77,562 364,662 Financial Services 850,900 296,219 1,147,119 Legal Department 872,000 107,431 979,431 Human Resources 232,800 150,712 383,512 Community Development 1,074,100 354,822 10,000 1,438,922 Municipal Court 860,600 566,934 1,427,534 City Auditor 165,100 8,068 173,168 Law Enforcement 8,209,900 1,503,171 9,713,071 Fire/Emergency Medical 7,518,400 844,745 8,363,145 Police & Fire Pension 2,201,000 292,000 2,493,000 General Facilities 210,342 467,881 65,000 743,223 General Parks 1,827,200 733,035 700 2,560,935 Engineering 1,913,272 175,775 2,089,047 Non - Departmental 2,291,750 81,648 2,373,398 Ending Fund Balance 2,341,558 2,341,558 26,539,714 7,894,034 700 65,000 91,648 2,341,558 36,932,654 Total General Fund Special Revenue Funds: Arterial Street 3,070,000 128,331 3,198,331 Street 1,089,700 1,236,157 475,000 175,334 2,976,191 Contingency Reserve 232,605 232,605 Lodging Tax 226,000 170,000 90,962 486,962 Parking System 655,491 510,304 80,000 106,200 1,351,995 Comm. Dev. Block Grant 115,200 2,125,323 160,850 1,447,336 3,848,709 Abatement Revolving Fund 42,000 194,613 236,613 Police Special Projects 438,902 50,000 340,336 829,238 Public Access Television 238,600 58,210 38,000 25,000 156,409 516,219 Gift & Donations Fund 10,100 64,661 74,761 Trial Improvement 23,000 45,331 68,331 One Percent for Arts 500 10,000 40,930 51,430 Conference Center Oper 1,559,053 372,103 1,931,156 1,443,500 6,374,736 510,304 3,643,000 435,850 3,395,151 15,802,541 Total Spec. Rev. Funds Debt Service Fund: Bond Fund 36,154 36,154 2010 LTGO 548,480 96,013 644,493 2010 UTGO /LTGO (B) 1,063,750 8,034 1,071,784 Government Center LTGO 243,300 2,000 245,300 0 0 1,855,530 0 0 142,201 1,997,731 Total Debt Service Fund Capital Improvement Funds: General Govt Capital Improv. 345,000 93,862 438,862 Park Facilities Construction 160,850 447,766 608,616 Evergreen Park Remediation 30,000 1,031 31,031 Lower Wheaton Way 30,912 352,083 382,995 0 0 0 221,762 345,000 894,742 1,461,504 Total Capital Improv. Funds 11 t me Capital Outlav $14,2! 1< Transfers $7,450,483 7 - ling Fund lalance 1,071,256 19% Debt Service $6,184,241 5% Personnel 636,766,114 32% 12 Supplies & Services $27,787,552 24% 2013 SUPPLIES & DEBT CAPITAL ENDING TOTAL FUND PERSONNEL SERVICES SERVICE OUTLAY TRANSFERS FUND BAL. BUDGET Enterprise Funds: Water Utility 3,738,200 3,421,173 709,819 1,505,100 576,746 9,951,038 Water Capital 3,837,000 485,971 4,322,971 Wastewater Utility 2,599,200 4,114,346 2,809,689 4,600,485 1,493,308 15,617,028 Wastewater Capital 5,305,000 1,174,106 6,479,106 Stormwater Utility 784,500 883,422 14,599 472,400 646,957 2,801,878 Gorst Creek Watershed 350,000 5,964 355,964 Stormwater Capital 753,000 2,017,992 2,770,992 Gold Mountain Golf Complex 1,792,380 283,600 47,676 2,123,656 7,121,900 10,561,321 3,817,707 9,895,000 6,577,985 6,448,720 44,422,633 Total Enterprise Funds Internal Service Funds: Risk Management 240,000 1,289,177 1,866,059 3,395,236 Employment Security 180,000 154,954 334,954 Accumulated Leave Liability 200,000 73,106 273,106 ER &R Operations & Maint 504,800 1,126,817 132,667 1,764,284 ER &R Equipment Reserves 384,000 5,555,934 5,939,934 Information Services 536,200 541,467 85,000 66,164 1,228,831 1,661,000 2,957,461 0 469,000 0 7,848,884 12,936,345 Total Internal Service Funds Total Non - General Funds 10,226,400 19,893,518 6,183,541 14,228,762 7,358,835 18,729,698 76,620,754 Total All Funds 36,766,114 27,787,552 6,184,241 14,293,762 7,450,483 21,071,256 113,553,408 t me Capital Outlav $14,2! 1< Transfers $7,450,483 7 - ling Fund lalance 1,071,256 19% Debt Service $6,184,241 5% Personnel 636,766,114 32% 12 Supplies & Services $27,787,552 24% r r The City of Bremerton is located in Kitsap County in Washington State, and lies east of the Olympic Mountains directly across Puget Sound from Seattle. The City has a 2013 population of 39,650. 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 gov- ernment. For over a century, Bremerton has been home to Puget Sound Naval Shipyard which continues to service U.S. Navy ships and its yard employs over 9,000 civilians and nearly 6,000 active duty military. The City is home to Olympic College, which services the higher education needs of our residents. Olympic College employs and pro- vides 1046 employment positions. The City is also home to Harrison Medical Center with 2715 employees. The downtown core continues to undergo a comprehensive revitalization including the Con- ference Center, parking garages, two hotels, three condominiums, a new and expanded Ma- rina, Harborside Park and Plaza, a Ferry Termi- nal Traffic Tunnel, as well as the Norm Dicks Government Center. A new parking garage and retail development project was designed and constructed during 2012. The City continues its remarkable transforma- tion with several impressive revitalization pro- jects that will generate strong economic benefits for Bremerton and Kitsap County. These pro- jects, like the popular Kitsap Conference Center, movie theatre, retail and plaza complex, and the Harborside Park in the Harborside District, are transforming Bremerton into a world -class desti- nation city. 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. 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. 13 New Manette Bridge Bremerton Gateway U 0 =0 1= Introduction The City of Bremerton operates as a first class charter city under a Mayor /Council form of gov- ernment. The Mayor is elected and is the full - time Chief Executive Officer of the City. The Mayor appoints department directors with Coun- cil consent and hires all City employees, exclud- ing the City auditor, municipal court staff, and city council staff. The Council has nine elected, part -time members. The City provides mandatory, essential, and dis- cretionary services, including fire protection/ emergency medical services; law enforcement; municipal court; water, sewer, and stormwater utility services; economic development; commu- nity development, transportation systems, park- ing facilities, conference center, and parks and recreational facilities and programs. Located in Kitsap County, eleven miles across the Puget Sound west of Seattle, Bremerton is the geographic center of the Puget Sound region. Bremerton is the 27th largest city in the State of Washington with a current population of 39,650 within an incorporated area of approximately 23 square miles. City Financial Goals and Policies The City Council has by resolution adopted fi- nancial goals and policies for the City. The goals and policies define what constitutes a "good out- come" for the City in regards to financial plan- ning and decisions. The City is accountable to its citizens for the efficient use of public dollars. Resources entrusted to the City are to be used in a manner that provides services, public facilities, and infrastructure necessary to meet the needs of the community —both in the near term and in the future. The financial goals and policies establish a framework to maintain financial health and stability that is necessary to meet those expecta- tions. The goals expressed are designed to achieve fi- nancial sustainability and flexibility, demon- strate proper stewardship of public funds, and provide accountability. The adopted financial goals and policies are included in their entirety under the miscellaneous section of this budget document. The measurables included in those policies are incorporated into the following budget overview. City Budget and Process The budget is the City's plan of action for calen- dar year 2013 expressed in dollars. While much can be learned about the City's finances by re- viewing the budget, it is also designed to serve other functions. For example, the budget is a policy document that presents major policies that guide how the City is managed. The budget is an operations guide that gives the public, elected officials, and City staff information per- taining to the productivity and priorities of spe- cific City operations. In addition, the budget is a communication device, intended to provide complex information in an understandable for- mat for an audience composed of readers with varying levels of backgrounds and interests. Bremerton prepares its budget on an annual ba- sis under the authority granted by chapter 35.33 I I1= rim 14 RCW. The budget process is designed to meet the operations and service needs of the City by integrating the planning and implementation of City programs and objectives with the allocation of resources sufficient to support such services and programs. The budget, as adopted, consti- tutes the legal authority for expenditures. The City's budget is balanced. This means that operation and maintenance expenditures are generally funded from current revenues. In in- stances where expenditures may be funded from fund balance (reserves), such funding is from fund balance amounts accumulated from past years or which exceed the target levels identified by the City's Financial Goals & Policies. Fund balance (reserves) may be used on occasion to fund utility system budgets. Generally, this is to level rates, and the intent is to use prior year revenue collections which exceeded expenditure requirements to level future year's rate revenue requirements. The Capital Improvement Funds budgets are balanced with anticipated additional revenue or reserves. The City budget consists of separate funds, each with its own revenue and expenditure accounts. GAAP, federal, state and municipal laws govern the establishment and administration of funds. A fund is defined as a fiscal and accounting en- tity with a self- balancing set of accounts re- cording cash and other financial resources, to- gether with all related liabilities and residual eq- uities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restric- tions, or limitations. The City budget is adopted by fund and depart- ments within those funds, and by category group level which consist of five distinct categories 1) personnel, 2) supplies, services and taxes, 3) debt service, 4) capital expenditures, and 5) transfers. Expenditures may not legally exceed appropriations as established by fund, depart- ment, and category group. Transfers or revisions within funds are allowed, but supplemental ap- propriations must be approved by the City Coun- cil following public comment. All appropria- tions, including capital projects, lapse at year- end. Prior to the end of the year, appropriation changes that have received Council approval are incorporated into a budget adjustment ordi- nance— providing the appropriations as specified in RCW 35.33.151. The process utilized for amending the budget is the same as that used to adopt the original budget and related ordinances. Fund Types Utilized by the City Governmental Funds Funds generally used to account for tax - supported activities. There are four differ- ent types of governmental funds utilized by Bremerton: the general fund, special reve- nue funds, debt service funds, and capital projects funds. General Fund The General Fund is the City's primary op- erating fund. It accounts for all revenues and expenditures which are not accounted for in any other fund. The majority of Gen- eral Fund revenue comes from taxes, state and local shared revenues, and charges for services. General Fund revenues are used to pay for police, fire /EMS, parks, municipal court, community development and City ad- ministration. 15 Special Revenue Funds These funds account for proceeds of spe- cific revenue sources that are intended for specific expenditure purposes. Other re- stricted and dedicated resources are ac- counted for in debt service, trust, and capital project funds. These funds include: Arterial Street, Street, Contingency Reserve, Lodging Tax, Park- ing, Community Development Block Grant, Abatement Revolving, Police Special Pro- jects, Public Access Television, Gift & Do- nations, Trial Improvement, One Percent for Arts, and Conference Center Operations. Debt Service Funds These funds are used to account for the ac- cumulation of resources for and payment of general obligation bond principal and inter- est from governmental resources. The City has four debt service funds: Bond Fund, 2010 LTGO, 2010 UTGO /LTGO (B) and Government Center LTGO. Capital Improvement Funds These funds are used to account for the ac- quisition or construction of major capital facilities other than those funded by pro- prietary and trust funds. These funds include: General Government Capital Improvement, Park Facilities Con- struction, Evergreen Park Remediation, and Lower Wheaton Way. Proprietary Funds Proprietary Funds are used to account for the City's business -type activities. Busi- ness -type activities provide specific goods or services to a group of customers that are paid for by fees charged to those customers, enterprise funds and internal service funds. Enterprise Funds Enterprise Funds are used to account for goods and services provided to citizens. The City enterprise funds account for utility and golf operations, which are self - supported through user charges. These op- erations are operated like a private business enterprise which requires periodic determi- nation of revenues earned, expenses in- curred, and net income for capital, mainte- nance, public policy, management control, and accountability. These funds include: Water Utility, Water Capital, Wastewater Utility, Wastewater Capital, Stormwater Utility, Stormwater Capital, Gorst Creek Watershed and Gold Mountain Golf Complex. Internal Service Funds Internal Service Funds are used to account for goods and services provided internally to various City operations. The City uses internal service funds to account for mainte- nance and acquisition of its fleet of vehi- cles, insurance premiums and claims, as well as information technology services. These funds are: Risk Management, Em- ployment Security, Accumulated Leave Li- ability, Equipment Rental Reserve Operations & Maintenance, Equipment Rental Reserve—Equipment Reserve, and Information Services. Basis of Budgeting All of the funds are budgeted using the modified accrual basis of accounting. Modified accrual 16 accounting recognizes revenues when they be- come measurable and available. Measurable means that the dollar value of the revenue is known. Available means that it is collectible within the current period, or soon enough after the end of the current period to pay liabilities of the current period. For this purpose the City considers revenues to be available if they are collected within 30 days of the end of the cur- rent fiscal period. Expenditures generally are recorded when a liability is incurred. However, debt service expenditures, as well as expendi- tures related to compensated absences and claims and judgments, are recorded only when payment is due. Accounting Basis The basis of accounting refers to when revenues and expenditures or expenses are recorded in the accounts and reported in the financial state- ments. The City's Annual Financial Report shows the status of the City's finances in confor- mance with generally accepted accounting prin- ciples (GAAP). In most cases this conforms to the way the City prepares its budget. Exceptions are as follows: • Compensated absences liabilities that are expected to be liquidated with expendable available financial resources are accrued as earned by employees (GAAP) as opposed to being expended when paid (Budget Basis). • Principal payments on long -term debt within the Enterprise Funds are applied to the out- standing liability on a GAAP basis, as op- posed to being expended on a Budget Basis. • Capital Outlays within the Proprietary Funds are recorded as assets on a GAAP basis and expended on a Budget Basis. A Capital Improvement Plan is prepared annu- ally in accordance with the requirements of the Washington State Growth Management Act and defines the long -term capital plans of the City. However, the individual capital project expenditures are appropriated through annual budget ordinances. A Transportation Plan and Comprehensive Wastewater and Water Plans have been previously prepared and adopted by the City Council in separate actions. The General Capital Improvement Plan has been updated and is included in the Capital Im- provement Funds section of this 2013 budget document. The 2013 budget process began in February with a workshop to establish issues and goals to be addressed in the development of the budget. In mid March, budget preparation cal- endars are distributed to departments. Specific guidelines providing instructions and forms necessary for the development of the budget were distributed in June (revenue) and July (expenditures). The budget submittals and re- quests were then due to Finance by early July (revenues) and early August (expenditures) and are subsequently compiled for the review of the Department Directors and Mayor. The review and revision process takes place over the course of the next several weeks. Through- out the budget process, meetings are held with appropriate staff to discuss the proposed oper- ating budget, its overall financial picture and relevant services to be provided. The final management review of the budget is per- formed with the participation of Department Directors and the Mayor in a series of meet - ingsas needed to complete the review and come to agreement on the final budget to be proposed to the City Council for adoption. In accordance with RCW 35.33.055, the prelimi- nary budget must be made available for public review in the office of the City Clerk on or 17 before November 1 of each year. For this year's process, this was done by October 11, 2012. In mid October, the Mayor and Director of Fi- nancial Services submit the proposed budget to the City Council in a public meeting— initiating the public hearing and review process which is then conducted throughout the months of Octo- ber and November. Several workshops are held with the City Council during October and No- vember to explain significant sections of the proposed budget and answer questions. After the review period is concluded, any changes de- termined necessary are then incorporated and the budget ordinance is presented for public hearing and City Council action. The budget is required to be adopted by no later than December 31. The City encourages public participation in the budget process. Budget information is made available to the public through open meetings , by televising regular Council meetings on Brem- erton Kitsap Access Television, as well as by providing copies of the budget and Council agenda items on the City's web site ( http: / /www.ci.bremerton.wa.us /) and making hardcopies available in the City Council office located on the sixth floor of the Norm Dicks Government Center. Budget Calendar February 2012 • Joint Council /Administration retreat - Coun- cil sets goals March 2012 • Budget calendar distributed April 2012 • Capital budgets compiled for consideration June 2012 • Finance calculates pay and benefit informa- tion for current employees June & July 2012 • Sessions to review current year -to -date in- formation, year -end projections, forecasts for 2013 and beyond, finance policy, fund struc- ture, anticipated rate increases and other revenue matters, discussion of and revisions to process and schedule • Prepare budget template information, history information, demographic, department initia- tives, etc. • Distribute budget packet and instructions August & September 2012 • Six -year Capital Improvement Plan (CIP) finalized • Departments provide department budgets to Finance including final CIP, narrative, pro- jected activity levels, changes from prior year(s) • Review /approve CIP related to Growth Man- agement Act (GMA) • Consolidate all department budgets into working document 18 October 2012 • Review /revise budgets for submittal to Council • Budget Distribution and reading of the budget message • Clerk publishes notice of filing of prelimi- nary budget and public hearing on property tax levy • Budget workshops November 2012 • Budget workshops • Clerk publishes notice of public hearing for final budget adoption • Public hearing on revenue sources, property taxes, rates & fees, & utility rates December 2012 • Public hearing on 2013 budget adoption and 2012 final budget adjustments WINNOW NINE We 19 Meeting Date Type Description /Topics September Mayor Finalize budget figures and review narra- & October & Finance tives 10/7/12 Notification Clerk publishes first notice of filing of preliminary and final budget and public hearing on property tax levy 10/10/12 Council Study Budget distribution Session 10/11/12 Proposed Budget available to the public online 10/22/12 Workshop Budget workshop 10/24/12 Workshop Budget workshop 10/29/12 Workshop Budget workshop 10/28/12 Notification Clerk publishes notice of filing of & preliminary and final budget and public 11/4/12 hearing on property tax levy 11/7/12 Council Meeting Public hearing on revenue sources, property taxes, rates and fees 11/28/12 Council Study Final Q & A Budget Workshops Session 12/5/12 Council Meeting Public hearing on 2013 budget and adoption 19 r The Mayor and City Council have developed strategic priorities to guide the development, direction, and management of the City. Specific initiatives to support these strategic priorities have been identified with goals and measures described. Strategic Priorities • Distinctive Growth, with Viable Neighbor- hoods and Centers that Provide Greater Choice and Convenience The City will actively work towards achieving cohesive, stable neighborhoods that have a homeowner majority. The architectural styles and scales, established boundaries, and central features of neighborhoods will guide the criteria and standards for new develop- ment to ensure compatibility with surround- ing qualities. Designated Centers along with existing traditional neighborhood businesses will offer and promote higher density life- styles, encourage convenient commercial and employment services, and provide a greater diversity of housing choices. • Enticing New Development and Retaining Existing Businesses, With a Focus on the 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- ronment which highlights the City's unique maritime atmosphere. Provide adequate parking while also promoting efficient circu- lation. In key areas identified for economic expansion, developable sites will be pre - qualified for environmental permitting as " planned actions ". This will extend to reha- bilitation programs, such as grant funding to clean up the City's challenging brownfield sites. Special accommodations, such as ad- vanced utility planning and the provision of cutting edge technology, will further encour- age use of these sites. The City and its part- nering jurisdictions will apply appropriate tax strategies to attract and retain businesses. • Supportive Transportation, with Seamless, Efficient, and Varied Choices Bremerton's size and role as a regional hub provides the foundation for an exemplary transportation system, with diverse and con- venient mobility options. The City, in coop- eration with State and with other transporta- tion providers, will work to enhance and maintain services and facilities that build on that diversity, while striving to reduce the dominance of single - occupant automobile transportation. 20 Strategic Priorities and Initiatives • Improved Accessibility, Especially for the Pedestrian The City's transportation system is well posi- tioned for innovative development, especially expanded use of alternative travel options, enabled by the existing transit and ferry sys- tems. Designated Centers will be strongly characterized by walkable designs with link- ages to one another. Trails and bike lanes will emphasize safety and have uniform sign - age. Street ends, parks, and opens spaces will offer recreational opportunities as well as access to the shoreline for everyone's en- joyment. • Quality Housing, with Broader Choices The City will promote quality, affordable housing, for all family types, ages, and in- comes. New, creative housing projects, such as artists' lofts and courtyard homes, will meet the need of special populations such as short term residents and citizens in need of transitional housing. Bremerton will promote private and public efforts to secure adequate capital for affordable housing projects at competitive and favorable market costs. Pri- ority will go to projects that advance owner - occupied units. • Safe, Healthy, Livable Neighborhoods The City will (within the limits of fiscal re- sources) proactively enforce ordinances, es- pecially in relation to Code Enforcement, Emergency Management and Community Po- licing. Public safety is primary. Public fa- 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 protection, and sanitary sewers. The City will partner with citizens, schools, and other local organizations to increase and enhance educational opportunities and provide an en- vironment that embraces and supports fami- lies and youth. • Open Spaces, Natural Areas, and Parks that Maximize the Natural Environment and Promote Community Pride Bremerton citizens will benefit from an open - space system that increases the amount of green -space and compliments habitat protec- tion goals, public safety concerns, and rec- reational needs. City owned properties will be well maintained and strategically incorpo- rated into this system. • Efficient, Accountable, and Financially Re- sponsible City Governance The City will maintain public trust and confi- dence by utilizing resources in the most open and efficient manner possible. Resources en- trusted to the City will be used in a manner that provides services, public facilities, and infrastructure necessary to meet the needs of the community both today and in the future. The City's adopted financial goals and poli- cies provide the framework for financial health and stability that is necessary to meet those expectations. The financial goals are designed to achieve financial sustainability and flexibility, demonstrate proper steward- ship of public funds, and provide accountabil- ity. 21 Strategic Priorities and Initiatives Ur � r Introduction The City of Bremerton provides services and programs for its citizens through the efforts of its qualified and capable staff. The 2013 budget includes changes to staffing levels and pay bands as noted in the following tables. The approved pay bands are included in this section of the budget document. The Mu- nicipal Court Judge compensation was set at 95% of the District & Superior Court judges' salaries as updated on September 1, 2012. The Judge's compensation adjustment is required in order to remain eligible to participate in certain state shared revenues. There is no increase in 2013. In addition, the 2013 budget does not in- clude a cost of living adjustment for those em- ployees covered under the "management, profes- sional, confidential & fiduciary" pay plans. Fi- nally, the budget also does not include cost of living pay adjustments for represented employ- ees. The following pages provide information that affect our personnel along with a summary of changes for 2013. 22 Some City employees who are eligible under state law to be represented by a labor organiza- tion are employed under labor contract provi- sions on such matters as salaries, vacation, sick leave, medical and dental insurance, working conditions, and grievance procedures. Bremer- ton strives to complete these agreements in a timely manner and promote labor relations poli- cies that are mutually beneficial to the City and employees. Employee Groups Represented: Teamster's—(144.5 members) Bremerton Police Officer's Guild—(53 mem- bers) Police Management Association—(4 members) International Association of Firefighters—(54 members) Non - Represented: Management and Professional-42 Elected Positions11 Regular Part- Time.38 Medical Plans The City provides medical insurance coverage to employees and their dependents and provides for the payment of insurance premiums with a mod- est contribution from employees per month per dependents covered. Currently the City's medi- cal insurance plans are provided through KPS and Group Health. The City has continued to experience rapid escalation of medical insurance premium costs and the 2013 budget anticipates an increase for Group Health and KPS medical insurance premiums of 15% more than the 2012 rates based upon early insurance renewal rate indicators. Pension Plans Substantially all City full -time and qualifying part -time employees participate in either a Public Employees Retirement System (PERS) or the Law Enforcement Officers and Fire Fighters ( LEOFF) Retirement System. PERS and LEOFF are statewide local government retirement sys- tems administered by the Department of Retire- ment Systems. Employer and employee contri- bution rates for LEOFF will decrease slightly , - .04% and –.05% through 2013. PERS retirement system contributions will increase substantially for both employers and employees. The pro- jected 2013 employer contribution rate will in- crease by 1.98% and employee rates will in- crease by .28 %. PSERS will increase for em- ployers by 1.65% and remain unchanged for em- ployees. These rates are determined by the State Legislature. Pension Plans Rate of Contributions As of September 1, 2012 23 City Employee Total LEOFF 1 0.16% 0.00% 0.16% LEOFF 2 5.24% 8.46% 13.70% PERS 1 7.21% 6.00% 13.21% PERS 2 7.21% 4.64% 11.85% PERS 3 7.21% Variable Variable PSERS 8.87% 6.36% 15.23% 23 Ur � r Department Position Action FTE Change Authorized Staffing Per 2012 Budget 313.98 General Fund Assistant City Attorney Eliminated Position -1.00 Legal Technician Decreased Due to Reorganization -0.50 Building Development Specialist III Decreased Due to Reorganization -1.00 Building Official Increased Due to Reorganization 1.00 Community Resource Specialist Increased Position 0.40 Parks Laborer Eliminated Position -1.00 Public Works & Utilities Customer Service Representative Decreased Due to Reorganization -1.00 Accounting Assistant Senior Decreased Due to Reorganization -1.00 Office Assistant Senior Position Title Change 1.00 Accounting Assistant II Position Title Change -1.00 Office Assistant Senior Specialist Decreased Due to Reorganization -1.00 Administration Division Manager Increased Due to Reorganization 1.00 Electronics Technician Position Title Change -1.00 WWTP Instrument Control Specialist Position Title Change 1.00 Other Community Development Programs Specialist Po s itio n Eliminate d -1.00 Authorized Staffing Per 2013 Budget 308.88 1 24 ersonnel Monthly Salary Range Function/Department 2007 2008 2009 2010 2011 2012 2013 Low High City Council City Council 9.00 9.00 9.00 9.00 9.00 9.00 9.00 $1,000 $1,150 Legislative Assistant 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,366 $6,538 Council/AuditorAssistant 0.80 0.80 0.80 0.80 0.80 0.80 0.80 $4,627 $5,638 Total City Council 10.80 10.80 10.80 10.80 10.80 10.80 10.80 $4,170 $4,909 Fxecutive 1.00 1.00 - - - - - $6,223 $7,583 Mayor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $10,202 $10,202 Executive Assistant 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,366 $6,538 Total Executive 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $3,742 $4,403 Financial Services Director of Financial Services 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $9,239 $11,256 Assistant Director of Financial Services 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,869 $8,370 City Clerk 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,223 $7,583 Deputy City Clerk - 1.00 1.00 1.00 - - - $4,170 $4,909 Assistant Finance Officer 1.00 1.00 - - - - - $6,223 $7,583 PW Financial Manager - - - - - - 1.00 $6,223 $7,583 Budget Analyst 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,108 $6,223 Office Assistant Sr. Spec. 1.00 - - - - - - $3,742 $4,403 Accounting Assistant Sr. 3.00 4.00 3.00 3.00 3.00 3.00 4.00 $3,684 $4,333 Accounting Assistant II 2.00 - 2.00 2.00 2.00 1.00 1.00 $3,371 $3,887 Payroll Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,742 $4,403 Customer Service Representative - 1.00 - - - - - $3,196 $3,742 Part -Time Clerical - 0.38 0.38 0.38 0.38 0.38 0.38 $1,573 $3,539 Total Financial Services 12.00 12.38 11.38 11.38 10.38 9.38 11.38 Human Resources Human Resources Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,538 $7,966 Human Resources Analyst II 1.00 1.00 1.00 1.00 1.00 - - $5,108 $6,223 Civil Service Officer/HRAssistant 1.00 1.00 - - - - - $4,627 $5,638 Human Resources Assistant - - - - - 1.00 1.00 $3,371 $3,950 Total Human Resources 3.00 3.00 2.00 2.00 2.00 2.00 2.00 Legal City Attorney 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $9,706 $11,826 Assistant City Attorney II 2.00 2.00 2.00 2.00 1.00 1.00 1.00 $7,217 $8,793 Assistant City Attorney I - - 1.00 1.00 1.00 2.00 1.00 $5,923 $7,217 Prosecutor II - - - 1.00 1.00 1.00 1.00 $5,108 $6,223 Prosecutor I - - 1.00 - - - - $4,404 $5,366 Risk Manager 1.00 1.00 - - - - - $6,869 $8,370 Risk Management Specialist - - 1.00 1.00 1.00 1.00 1.00 $5,638 $6,869 Paralegal 1.00 1.00 1.00 - - - - $5,366 $6,538 Legal Assistant II - - 1.00 2.00 2.00 2.00 2.00 $3,990 $4,862 Legal Assistant I 0.50 0.55 1.00 - - - - $3,798 $4,627 Total Legal 5.50 5.55 9.00 8.00 7.00 8.00 7.00 Municipal Court Municipal Court Judge 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $11,219 $11,219 Court Administrator 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,538 $7,966 Probation Officer 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,170 $4,909 Legal Technician Sr. 1.00 1.00 1.00 1.00 1.00 2.00 2.00 $4,652 $5,479 Legal Technician 6.00 6.00 7.00 7.00 7.00 5.00 4.50 $3,371 $3,950 Total Municipal Court 10.00 10.00 11.00 11.00 11.00 10.00 9.50 25 0=1= Monthly Salary Range Function/Department 2007 2008 2009 2010 2011 2012 2013 Low High Community Development Director of Community Development 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,793 $10,714 Assistant Director 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,869 $8,370 Building Official - - - - - - 1.00 $6,538 $7,966 Senior Planner II 2.00 2.00 - - - - - $5,366 $6,538 Office Assistant Sr. Spec. 1.00 1.00 1.00 1.00 1.00 - - $3,742 $4,333 Code Enforcement Officer 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,179 $6,122 Project Assistant - - - 1.00 1.00 1.00 1.00 $3,742 $4,403 Planner II 1.00 1.00 1.00 1.00 3.00 3.00 3.00 $5,179 $6,122 Planner I 2.00 2.00 2.00 2.00 - - - $4,652 $5,479 Building Development Specialist III 1.00 1.00 1.00 1.00 1.00 1.00 - $5,179 $6,122 Building Development Specialist II 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,652 $5,479 Building Development Specialist I 2.00 2.00 1.00 1.00 1.00 1.00 1.00 $3,750 $4,652 Total Community Development 13.00 13.00 10.00 11.00 11.00 10.00 10.00 Police Department Police Chief 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $9,706 $11,826 Police Captain 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $8,957 $10,121 Police Lieutenant 3.00 3.00 3.00 3.00 3.00 2.00 2.00 $7,864 $8,886 Police Sergeant (1.00 FTE UNFUNDED in 2013) 8.00 8.00 8.00 8.00 8.00 8.00 8.00 $6,777 $7,370 Police Officer 52.00 52.00 52.00 49.00 46.00 45.00 45.00 $5,079 $6,573 Court Home Detention Specialist 1.00 1.00 1.50 1.50 1.00 1.00 1.00 $4,170 $4,909 Warrant Server 3.00 3.00 2.00 2.00 2.00 2.00 2.00 $4,170 $4,909 Police Support Manager 1.00 1.00 1.00 1.00 - - - $5,638 $6,869 Police Records Specialist II 5.00 5.00 5.00 5.00 4.00 4.00 4.00 $3,553 $4,170 Office Assistant Sr. 4.00 4.00 4.00 3.00 3.00 3.00 3.00 $3,318 $3,887 Evidence Property Control Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,196 $3,742 Lead Evidence Property Control Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,371 $3,950 Community Resource Specialist 1.00 1.00 1.00 1.00 1.00 0.60 1.00 $4,652 $5,479 Total Police Department 83.00 83.00 82.50 78.50 73.00 70.60 71.00 Fire Department Fire Chief 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $9,239 $11,256 Assistant Fire Chief 1.00 1.00 1.00 1.00 1.00 - - $8,370 $10,298 Battalion Chief 1.00 1.00 1.00 3.00 3.00 3.00 3.00 $8,827 $9,269 Battalion Chief Training 1.00 1.00 1.00 1.00 $9,217 $9,377 Fire Captain 3.00 3.00 3.00 3.00 3.00 3.00 3.00 $8,048 $8,571 Fire Captain - Deputy Fire Marshal 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,437 $8,860 Fire Captain - Medical Officer 1.00 1.00 1.00 1.00 - 1.00 1.00 $8,632 $9,064 Firefighter /Fire Prevention 2.00 2.00 1.00 1.00 1.00 1.00 1.00 $7,464 $7,837 Fire Lieutenant Training 1.00 - - - $7,854 $8,246 Fire Lieutenant 13.00 13.00 13.00 9.00 10.00 9.00 9.00 $7,464 $7,837 Firefighter 12.00 12.00 18.00 15.00 14.00 15.00 15.00 $4,543 $6,490 Firefighter /SCBA 3.00 3.00 3.00 3.00 3.00 3.00 3.00 $4,725 $6,750 Firefighter /Equipment Maintenance 3.00 3.00 3.00 3.00 3.00 3.00 3.00 $4,725 $6,750 Paramedic /Firefighter 15.00 15.00 15.00 15.00 15.00 14.00 14.00 $5,111 $7,302 Office Assistant Sr. Spec. 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,742 $4,403 Office Assistant II 1.00 1.00 - - - - - $3,037 $3,553 Total Fire Department 58.00 58.00 62.00 59.00 57.00 56.00 56.00 26 Monthly Salary Range Function/Department 2007 2008 2009 2010 2011 2012 2013 Low High City Auditor City Auditor Council/Auditor Assistant 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $7,217 $8,793 0.20 0.20 0.20 0.20 0.20 0.20 0.20 $4,627 $5,638 Total Cit) Auditor 1.20 1.20 1.20 1.20 1.20 1.20 1.20 Parks & Recreation Director of Parks & Recreation Parks Development Planner Parks Maintenance Manager Athletics/Recreation Manager Parks Maintenance Supervisor Professional/Management Office Assistant III Office Assistant II Parks Facilities Specialist Parks Service Specialist, Sr. Parks Service Specialist Parks Laborer Recreation Program Coordinator III Recreation Program Coordinator II Recreation Program Coordinator I 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,370 $10,198 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,366 $6,538 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,638 $6,869 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,638 $6,869 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,479 $6,469 - 0.55 0.55 - - - - $3,093 $3,093 1.00 1.00 1.00 1.00 1.00 $3,950 Project Assistant $3,196 $3,742 1.00 1.00 1.00 1.00 - $3,742 $4,403 $3,037 $3,553 1.00 1.00 - - - 1.00 $6,122 $4,909 $5,791 4.00 4.00 4.00 4.00 4.00 4.00 4.00 $4,170 $4,909 4.00 4.00 4.00 4.00 4.00 4.00 4.00 $3,742 $4,403 5.50 5.50 4.50 4.50 3.00 3.00 2.00 $2,737 $3,196 1.00 2.00 2.00 2.00 2.00 2.00 2.00 $4,170 $4,909 2.00 2.00 2.00 2.00 1.00 1.00 1.00 $3,950 $4,652 3.00 2.00 1.00 1.00 - - - $3,371 $3,950 Total Parks & Recreation 27.50 28.05 25.05 24.50 20.00 19.00 18.00 Engineering City Engineer 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,370 $10,198 Managing Engineer 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $6,869 $8,370 Project Manager 2.00 2.00 2.00 2.00 1.00 - - $6,538 $7,966 Accounting Assistant Senior - - - - - - - $3,742 $4,403 Office Assistant Senior 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,371 $3,950 Project Assistant 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,742 $4,403 Civil Engineer III 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,122 $7,183 Civil Engineer II 3.00 3.00 3.00 3.00 2.00 2.00 2.00 $5,791 $6,831 Civil Engineer I 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,179 $6,122 Engineering Technician Sr. 2.00 2.00 2.00 2.00 1.00 1.00 1.00 $5,791 $6,831 Engineering Technician IV 5.00 6.00 6.00 6.00 6.00 6.00 6.00 $4,909 $5,791 Engineering Technician III 3.00 2.00 2.00 - - - - $4,403 $5,179 Engineering Technician II 1.00 1.00 1.00 1.00 2.00 $3,950 $4,652 Permit Technician 1.00 1.00 1.00 1.00 - $3,950 $4,652 Total Engineering 24.00 24.00 24.00 22.00 19.00 16.00 16.00 Economic Development Redevelopment Projects Administrator 1.00 1.00 1.00 - - - - $9,057 $11,036 Office Assistant Sr. 1.00 - - $3,371 $3,950 Total Economic Development 2.00 1.00 1.00 - - - - Total General Fund 252.00 251.98 251.93 241.38 224.38 214.98 214.88 27 0=1= Monthly Salary Range Function/Department 2007 2008 2009 2010 2011 2012 2013 Low High Community Development Block Grant Community Development Programs Administrator 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,638 $6,869 Community Development Programs Coordinator 1.00 1.00 1.00 1.00 - - - $5,108 $6,223 Community Development Programs Specialist - - - - 1.00 1.00 - $4,404 $5,366 Total Communit ) Development Block Grant 2.00 2.00 2.00 2.00 2.00 2.00 1.00 $5,479 $6,469 BKAT 2.00 2.00 2.00 2.00 2.00 1.00 1.00 $5,479 $6,469 Public Access Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,366 $6,538 Production Administrator 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,627 $5,638 Total BKAT 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $4,909 $5,791 Park Plaza Construction Fund 3.00 3.00 3.00 3.00 3.00 2.00 2.00 $4,403 $5,179 Redevelopment Projects Administrator - - - 1.00 - - - $9,239 $11,256 Total Park Plaza Construction Fund - - - 1.00 - - - $4,403 $5,179 Public Works & Utilities Street Department Public Works Operations Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,869 $8,370 Electronics Supervisor 1.00 1.00 1.00 1.00 1.00 - - $5,479 $6,469 Street Service Specialist Supervisor 2.00 2.00 2.00 2.00 2.00 1.00 1.00 $5,479 $6,469 Sign Shop Service Specialist Supervisor 1.00 1.00 1.00 1.00 - - - $5,479 $6,469 Electronics Technician 4.00 4.00 4.00 1.00 1.00 1.00 1.00 $4,909 $5,791 Journey Electrician 2.00 2.00 3.00 3.00 2.00 2.00 2.00 $4,909 $5,791 Street Service Specialist Sr. 3.00 3.00 3.00 3.00 3.00 2.00 2.00 $4,403 $5,179 Street Service Specialist 5.00 5.00 3.00 3.00 3.00 3.00 3.00 $3,950 $4,652 Sign Shop Service Specialist Sr. 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,403 $5,179 Sign Shop Service Specialist 1.00 1.00 1.00 - - - - $3,950 $4,652 Accounting Assistant Senior 1.00 1.00 1.00 1.00 1.00 - - $3,742 $4,403 Total Street Departm ent 22.00 22.00 21.00 17.00 15.00 11.00 11.00 Public Works & Utility Administration Director of Public Works & Utilities 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $9,239 $11,256 Project Manager 1.00 1.00 1.00 - - - - $6,538 $7,966 PW &U Financial Manager 1.00 1.00 1.00 1.00 1.00 1.00 - $6,223 $7,583 Administration Division Manager 1.00 1.00 1.00 1.00 - - 1.00 $5,366 $6,538 Utility Accounts Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,909 $5,791 Accountant 1.00 1.00 1.00 1.00 1.00 - - $4,652 $5,479 Accounting Assistant Senior 3.00 2.00 2.00 2.00 2.00 2.00 - $3,742 $4,403 Accounting Assistant III 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,553 $4,170 Accounting Assistant II 2.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,371 $3,950 Customer Service Representative 1.00 2.00 2.00 2.00 2.00 2.00 1.00 $3,196 $3,742 Office Assistant Senior Spec. 1.00 1.00 1.00 1.00 1.00 1.00 - $3,684 $4,333 Office Assistant Senior 1.00 1.00 1.00 1.00 1.00 1.00 2.00 $3,371 $3,950 Office Assistant II 2.00 2.00 2.00 2.00 1.00 1.00 1.00 $3,037 $3,553 Web Support Specialist 1.00 1.00 1.00 1.00 - - - $3,742 $4,403 Total Utility A din inistranon 18.00 17.00 17.00 16.00 13.00 12.00 9.00 28 Monthly Salary Range Function/Department 2007 2008 2009 2010 2011 2012 2013 Low High Utility Operations Water Resources Water Resources Manager Water Operator Lead Water Operator Senior Water Operator Water Resources Operations Supervisor Water Resources Assistant Electronics Technician Environmental Technician 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - - - - - - - 1.00 2.50 2.50 2.75 2.75 3.00 3.00 1.00 $6,869 1.00 $4,909 2.00 $4,403 2.00 $3,950 1.00 $5,479 - $3,553 1.00 $4,909 3.00 $4,909 Total Water Resources 10.50 10.50 10.75 10.75 10.00 11.00 11.00 Wastewater Wastewater Manager Wastewater Treatment Plant Operations Supv. Wastewater Treatment Plant Maint. Supv. Wastewater Treatment Plant Operator I Wastewater Treatment Plant Operator II Wastewater Treatment Plant Operator Trainee Wastewater Treatment Plant Maint. Tech. Electronics Technician WWTP Instrumentation & Control Specialist Journey Electrician WWTP Laboratory Technician Computerized Maint. Mgmt. Sys. Tech. Accounting Assistant Senior 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 3.00 3.00 3.00 3.00 3.00 3.00 2.00 2.00 2.00 2.00 2.00 2.00 - - - 1.00 - - 4.00 4.00 4.00 4.00 4.00 4.00 1.00 1.50 1.00 1.00 1.00 1.00 1.50 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,869 1.00 $5,479 1.00 $5,479 3.00 $4,652 2.00 $4,909 - $3,950 4.00 $4,170 - $4,830 1.00 $4,830 1.00 $4,830 1.00 $4,403 1.00 $4,909 1.00 $3,742 $8,370 $5,791 $5,179 $4,652 $6,469 $4,170 $5,791 $5,791 $8,370 $6,469 $6,469 $5,479 $5,791 $4,652 $4,909 $5,699 $5,699 $5,699 $5,179 $5,791 $4,403 Total Wastewater 17.50 17.50 17.00 18.00 17.00 17.00 17.00 Utilities Operations & Facilities Utility Operations Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,869 $8,370 Water Distribution Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,479 $6,469 Utilities Service Specialist Supervisor 1.00 - - - - - - $5,479 $6,469 Lead Utilities Service Specialist 3.00 4.00 3.00 3.00 3.00 3.00 3.00 $4,909 $5,791 Lead Water Distribution Specialist 1.00 - - - - - - Utilities Service Specialist Senior 7.00 8.00 9.00 9.00 9.00 9.00 9.00 $4,403 $5,179 Utilities Service Specialist 11.00 11.00 11.00 11.00 11.00 9.00 9.00 $3,950 $4,652 Sewer /Storm Collection Supervisor - 1.00 1.00 1.00 1.00 1.00 1.00 $5,479 $6,469 Cross Connection Control Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,179 $6,122 Lead Facilities Service Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,909 $5,791 Facilities Service Specialist Senior 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,403 $5,179 Facilities Service Specialist 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $3,950 $4,652 Facilities /Inventory Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,479 $6,469 Total Utilities Operations & Facilities 31.00 32.00 32.00 32.00 32.00 30.00 30.00 Forestry Forestry Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,869 $8,370 Forestry Service Specialist Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,791 $6,831 Forestry Service Specialist Senior 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $4,170 $4,909 Total Forestry 4.00 4.00 4.00 4.00 4.00 4.00 4.00 Total Public Works & Utility Operations 103.00 103.00 101.75 97.75 91.00 85.00 82.00 29 ii* ` # - Monthly Salary Range Function/Department 2007 2008 2009 2010 2011 2012 2013 Low High Equipment Maintenance 6.00 7.00 7.00 7.00 7.00 5.00 Fleet Manager 1.00 1.00 1.00 1.00 1.00 - $5,923 $7,217 Accounting Assistant II 1.00 1.00 1.00 1.00 1.00 1.00 $3,371 $3,950 Automotive Equipment Technician Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,479 $6,469 Automotive Equipment Tech. 3.00 3.00 3.00 3.00 3.00 2.00 2.00 $4,403 $4,179 Automotive Technician Assistant - 1.00 1.00 1.00 1.00 1.00 1.00 $3,371 $3,950 Total Equipment Maintenance 6.00 7.00 7.00 7.00 7.00 5.00 4.00 FTE Per 1,000 Population 10.33 Information Technology 10.10 9.73 8.81 8.09 7.79 City Population 35,810 36,860 36,620 Information Systems Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,869 $8,370 Network Administrator 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,479 $6,469 Application Support Analyst - 1.00 1.00 1.00 1.00 1.00 1.00 $4,909 $5,791 Lead PC Technician - 1.00 1.00 1.00 1.00 1.00 1.00 $4,909 $5,791 Customer Service/PC Technician 1.00 - - - - - - $4,909 $5,791 PC Technician 2.00 1.00 1.00 1.00 1.00 - - $4,403 $5,179 Web Support Specialist - - - - 1.00 1.00 1.00 $3,684 $4,333 Totallnfonnation Technology 5.00 5.00 5.00 5.00 6.00 5.00 5.00 Total Employees 370.00 370.98 369.68 356.13 332.38 313.98 308.88 FTE Per 1,000 Population 10.33 10.06 10.10 9.73 8.81 8.09 7.79 City Population 35,810 36,860 36,620 36,620 37,729 38,790 39,650 30 Understanding the Bremerton Budget The City of Bremerton presents budgeted financial information in detail tables by fund. Each table includes several columns: Fund Name Actual Actual Budget Budget 2010 2011 2012 2013 Description Column 1 Description Resources are grouped by seven different revenue types; requirements are grouped by expenditure type. Column 2 & 3—Actual data for prior two years Revenues and expenditures for the prior two fiscal years are shown in the second and third columns of the budget detail for each fund. Column 4—Budget for current year data Revenues and expenditures for the current fiscal year are shown on a budgeted basis in the fourth column of the budget detail for each fund. In addition to the budget detail tables for each fund, information about each fund and the ser- vices provided by each department are shown including additional detail on: • Number of full time equivalent em- ployees (FTEs); • Types of revenues and expenditures; • Description of services provided; • A listing of accomplishments and an overview of goals and objectives; and • Performance measurement data re- lated to city services Column 5—Proposed budget for fiscal year 2013 Revenues and expenditures for fiscal year are shown on a proposed basis in the sixth col- umn of the budget detail for each fund. 31 32 Introduction: The General Fund is the principal governmental fund of the City and is used to account for all revenues and expenditures which are not ac- counted for in any other fund. The majority of General Fund revenue come from property taxes, sales taxes, business and occupation taxes, pri- vate utility taxes, federal and state grants, fines, and charges for services. These resources pay for police, fire, parks, municipal court, police and fire pension, community development, eco- nomic development, government facilities, and administration. General Fund FOITU MA, General Fund revenue has been mixed for the four year period spanning 2009 through 2012 due to the decrease in intergovernmental revenue and the increase in charges for services related to engineering. Budgeted 2012 revenue ($35,581,300) reflects a 5.5% increase from 2011 actuals but also includes an additional $1.8 million in engineering cost recovery which was not previously budgeted in the General Fund prior to 2012. Intergovernmental revenue is de- creased for 2013, compared to 2012, due to the conclusion of stimulus money for Law Enforce- meat personnel and revenue associated with the SKIA Master Plan. WEIMEM The City's property tax is levied based on the assessed property value from the previous year, as determined by the Kitsap County Assessor. Annually the City Council sets the property tax levy as part of the annual budget process. The budget includes an increase of one percent, plus the value of new construction and annexed prop- erties. 33 General Fund Overview Actual Actual Actual Actual Budget Budget 2008 2009 2010 2011 2012 2013 Taxes $22,913,499 $22,148,493 $21,840,756 $21,914,658 $21,968,900 $21,896,978 Licenses & Permits 800,630 932,476 903,625 1,034,545 917,625 780,825 Intergovernmental 1,574,617 2,662,154 2,598,670 1,846,513 1,222,786 644,702 Charges for Services 2,808,094 2,998,859 3,880,423 3,187,430 5,284,900 5,230,202 Fines & Forfeits 1,286,875 1,486,078 1,218,281 1,228,148 1,133,730 1,116,500 Other Revenue 3,113,640 5,092,007 5,061,940 4,512,117 5,053,359 4,390,300 Total $32,497,355 $35,320,067 $35,503,695 $33,723,411 $35,581,300 $34,059,507 FOITU MA, General Fund revenue has been mixed for the four year period spanning 2009 through 2012 due to the decrease in intergovernmental revenue and the increase in charges for services related to engineering. Budgeted 2012 revenue ($35,581,300) reflects a 5.5% increase from 2011 actuals but also includes an additional $1.8 million in engineering cost recovery which was not previously budgeted in the General Fund prior to 2012. Intergovernmental revenue is de- creased for 2013, compared to 2012, due to the conclusion of stimulus money for Law Enforce- meat personnel and revenue associated with the SKIA Master Plan. WEIMEM The City's property tax is levied based on the assessed property value from the previous year, as determined by the Kitsap County Assessor. Annually the City Council sets the property tax levy as part of the annual budget process. The budget includes an increase of one percent, plus the value of new construction and annexed prop- erties. 33 General Fund Overview Due to ongoing economic conditions a collection rate of 95% has been used to estimate revenue, a 1% increase from prior year. With voter ap- proval of I -747, cities are limited to revenue in- creases of the lesser of inflation or one percent plus new construction each year. In years in which the inflation rate is less than one percent there is a hardship provision that allows the City, if tax vote room is available, to assess up to a one percent increase. The current year inflation rate is expected to be above one percent and the budget includes a levy increase of one percent. In addition, the EMS tax levy of fifty cents ($0.50) per thousand dollars ($1,000) of assessed valuation, has been levied with estimated reve- nue of $1.2M. Due to a projected decrease in assessed valuation for taxes levied for collection in 2012, and the maximum rate of fifty cents per thousand dollars, anticipated collections, includ- ing delinquencies, will decrease by $114k. The following tables recap the City's recent property tax levy information along with 2013 estimates. Historical City Assessed Valuation, Property Taxes Levied, and Property Tax Rates - City of Bremerton - 2008 - 2013 34 General Fund Overview Historical Ad Valorem Property Tax Rates in the City of Bremerton 2008 - 2013 Emergency Medical City of Assessed Valuation Total Assessed Valuation Regular Services Bonds Total City of Bremerton Other Government Agencies Year Amount Per 51,000 Amount Per 51,000 Amount Per 51,000 Amount Per 51,000 2013 2,399,753,719 6,613,992 2.75 1,199,876 0.50 834,943 0.35 8,648,811 3.60 2012 2,548,965,492 6,522,962 2.56 1,274,482 0.50 778,826 0.31 8,576,270 3.37 2011 2,748,747,794 6,403,390 2.33 1,374,373 0.50 806,031 0.30 8,583,794 3.13 2010 2,899,484,508 6269,823 2.16 1,449,742 0.50 887,304 0.31 8,606,869 2.97 2009 3,084,741,017 6,045,994 1.96 1,542,370 0.50 886,322 0.29 8,474,686 2.75 2008 3,114,776,428 5,928,119 1.90 980,744 0.32 902,582 0.29 7,811,445 2.51 34 General Fund Overview Historical Ad Valorem Property Tax Rates in the City of Bremerton 2008 - 2013 (Rates m Dollars per $1,000 of Assessed Valuation Total City of Bremerton Other Government Agencies Total city Emergency School Collection General City Medical Wash Mtsap Port of District Regional Year Fund Bonds Services Total Percent State County Bremerton No. 100 PUD Library Total Percent Total 2013 $2.75 $0.35 $0.50 $3.60 27.6% $2.50 $1.14 $0.81 $4.54 $0.08 $0.37 $9.44 72.4% $13.04 2012 2.56 0.31 0.50 3.37 26.3% 2.50 1.14 0.81 4.54 0.08 0.37 9.44 73.7% 12.81 2011 2.33 0.30 0.50 3.13 26.3% 2.38 1.07 0.79 4.14 0.07 0.35 8.79 73.7% 11.92 2010 2.16 0.31 0.50 2.97 27.1% 2.13 0.95 0.77 3.76 0.07 0.32 8.00 72.9% 10.97 2009 1.97 0.29 0.50 2.76 28.3% 2.03 0.90 0.30 3.41 0.06 0.29 6.99 71.7% 9.75 2008 1.90 0.29 0.32 2.51 26.0% 2.03 0.88 0.69 3.19 0.06 0.28 7.13 74.0% 9.64 Note: At time ofpublication other government agency data unavailable for 2013. 34 General Fund Overview Sales & Use Tax The sales tax rate in Bremerton is 8.6 %. Of this amount the City's portion is .85 %, the balance going to other agencies. The budgeted amount for 2013, including criminal justice, is $6.81M and is a 1.5% increase over 2012. See the chart below for distribution. Allocation of Sales & Use Tax Within City of Bremerton Tax Rate per $1.00 Sales &z Use Tax Percent State $0.0650 75.6% Hi storical Sales Tax 0.0085 Juvenile Emergency 0.0010 1.2% County 0.0015 1.7% Juvenile Facilities Faclhtws Co-nications Emergency 7,313,179 1.2% $10 0.0010 County 0.0010 0.0010 9.3% Total 'C 100.0% 0.0015 1.2% 1.2% '° $8,000 1.7% Public Transit 7 0.0080 9.3% s F. $6,000 Crim inal Justice r 0.0010 $ 000 1.2% 7 $2,999 Bremerton i', �i�914 pp p$}jg 0.0085 State $0 9 $0.0650 75.6% 2013 2012 2011 2010 2009 2008 Regular 0 C=- JJustice Allocation of Sales & Use Tax Within City of Bremerton Tax Rate per $1.00 Historical City ofBremerton Sales & Use Tax - 2008 -2013 Year Rate Percent State $0.0650 75.6% Bremerton 0.0085 9.9% Criminal Justice 0.0010 1.2% County 0.0015 1.7% Juvenile Facilities 0.0010 1.2% Emergency 7,313,179 1.2% Communications 0.0010 0.0% Public Transit 0.0080 9.3% Total 0.0860 100.0% Historical City ofBremerton Sales & Use Tax - 2008 -2013 Year Regular Criminal Justice 2013 $6,362,000 $446,000 2012 6,250,000 458,500 2011 6,234,057 446,258 2010 5,973,802 418,917 2009 6,114,008 427,665 2008 7,313,179 476,939 2012 & 2013 Budget Sales tax revenue for 2013 is budgeted with a slight increase of 1.5% over 2012. The antici- pated additional $100k is attributed to nominal, but steady, increases in auto sales, food and bev- erage services and food and beverage stores. Re- cent one -time major construction projects have been excluded from budget projection calcula- tions due to the uncertainty and timing of future projects within the City. Utility Tax Utility taxes are levied on the gross operating revenues earned by private utilities; electric, gas, telephone, cable television, and solid waste, within Bremerton. Revenue from utility tax declined in 2009 as the result of PSNS securing natural gas from a tax- 35 G eneral Fund Overvie exempt source in the fourth quarter of 2008 re- sulting in a 60% drop in natural gas utility tax receipts. In totality, the budget anticipates $4.52M from utility taxes, a decrease of 1.8% over the prior year. The 2013 budget includes a slight increase in telephone receipts (4 %) and decreases in electricity (- 2.7 %), natural gas (- 13%), and cable ( -3.9 %) based on historical av- erages. Solid waste utility tax remains un- changed at $450k. Utility Taxes R 0 s e Solid Waste Cable TV Telephone Gas ® Electric The City of Bremerton imposes a local business and occupation tax which applies to the gross income of businesses that engage in business activity within the City. Tax rates vary from 0.125% to 0.2% of gross revenue depending on the classification of business activity. Recent Council action reduced the B & O tax exemption for businesses from $60k to $80k as part of a long -term plan to eliminate the City's depend- ency on Business and Occupation Tax revenue. Business & Occupation Tax is the fourth largest source of revenue in the General Fund and is budgeted at $2.7M in 2013. Business & Occupation Tax $3,200 $3,000 .= $2,800 $2,600 $2,400 The remaining tax revenues compose a small share of total tax receipts for the City. These other taxes are as follows: • Amusement Device Gross Receipts Tax - rate of 2% on gross revenues • Gambling Taxes (including pull tabs, card rooms, bingo, raffles, and fundraising) - rates vary from 2% to 20% • Leasehold Tax State tax of 12.84% of which the City is allocated a 4% portion The 2013 budget anticipates receipts of $189K from these sources, which is a decrease of 13% over the prior year budgeted receipts. The re- duction is primarily due to Council action in 2010 to the reduced rate on player backed card rooms by 50 %, the elimination of Admissions Taxes and the coding change of Business Li- cense penalties which was moved to the Fines and Forfeitures category. 36 2013 2012 2011 2010 2009 2008 2013 2012 2011 2010 2009 2008 General Fund Overview Licenses and Permits Bremerton collects license and permit fees that include, among others, annual business licenses, building permits, and franchise fees. The Com- munity Development Department issues a num- ber of permits for new construction and develop- ment including building permits and various building, plumbing, and mechanical inspection permits. These building related fees are depend- ent on new construction and can be an unstable source of income. The 2013 budget anticipates receipts of $780,825 from various license and permit sources, which is a decrease of 15% below the prior year budget. The reduction can be par- tially attributed to one -time large construction project permits which are not taking place in 2013. Intergovernmental Revenue Intergovernmental revenues are made up of State shared revenues, grants, and other inter- governmental revenues. State - collected reve- nues that are shared with all cities are allocated to individual jurisdictions on a per capita basis. Population figures, determined annually as of April 1 by the State demographer in the Office of Financial Management, are used as the basis for the per capita distribution of these funds. The adopted budget includes liquor excise tax receipts and liquor board profits totaling $317k, a reduction of approximately 27% from prior years' distributions. With recent privatization of liquor sales, it is difficult to predict future reve- nue from liquor board profits until the impact of privatization is realized. To be eligible to re- ceive liquor taxes and profits, the City must de- vote at least two percent of its distribution to support an approved alcoholism or drug addic- tion program. The 2013 budget anticipates receipts of $644k from intergovernmental revenue, which is a de- crease of 47% over the prior year budget. The major source of this reduction is due to the end of stimulus funding for police personnel and grant funding associated with SKIA Master Plan which was concluded in 2012. Charges for Service Plan check fees are charged for development drawing review prior to the issuance of building permits and are budgeted at $ I00k in 2013, a 33% reduction from the prior year. The City of Bremerton Parks & Recreation de- partment provides a variety of services for our residents. The fees from these services include all participant and sponsorship fees for City rec- reation programs. Recreation fees are antici- pated to remain steady in 2013 at $263,500. The City of Bremerton Fire and Emergency Services Department charges a fee for ambu- lance transport services which are reduced in 2013 by $45,000 due to reduced Medicare pay- ments. Many of the City's administrative services are provided centrally for the benefit of all depart- ments and funds. These costs are allocated to the proprietary funds. The 2013 charges are calculated on the basis of the cost allocation 37 General Fund Overview plan and interfund services provided from one fund to another. The budgeted revenue for 2013 is $1.27M for general government services and $1.75M for engineering services. Fines & Forfeits The amount received from fines and forfeits in- cludes traffic citations and other fines imposed through enforcement of ordinances. The pro- jected revenue for 2013 is $1.12M which is 1.52% less than budgeted for 2012. The decrease is primarily due to a reduction in photo enforce- ment penalties associated with taking cameras offline during road construction. Miscellaneous Revenues Miscellaneous revenues include interest on in- vestments, donations, and other revenues from lease and rental arrangements. The budgeted revenues from these sources in 2013 are $198k which represents a 49% decrease from 2012 due primarily to a concession in the form of dona- tions by City Fire Department personnel in 2012. Other Financing Sources The most significant transfers in to the General Fund are from the City utility systems for Pay- ments In Lieu of Taxes (PILOT). PILOT pay- ments for 2012 include $1.305M from Water, $2.721M from Wastewater, and $142K from the Stormwater systems. Combined, PILOT is 5.4% lower than the 2012 budgeted amount. Expenditures Total General Fund expenditures, $34,591,096 have a decrease of 4.4% over the amended 2012 budget and 2.8% decrease over year -end esti- mates. Personnel costs continue to be the largest expense for the General Fund at 76.72% of total expenditures. Increases in personnel are primar- ily attributed to medical insurance premium costs and retirement contribution rates. The 2013 per- sonnel budget does not include cost of living in- creases, reductions for furloughs, reduced hours, or labor concessions given back as donations. The following departmental budgets provide de- tails on objectives, goals, and planned General Fund expenditures for 2012. 38 General Fund Overview M 2010 2011 2012 2013 ACCOUNT ACTUAL ACTUAL BUDGET BUDGET %CHANGE TAXES 311.1000 General Property Tax 7,726,701 7,752,338 7,738,000 7,679,512 -0.76% 313.1000 Retail Sales & Use 5,973,802 6,234,057 6,250,000 6,362,000 1.79% 313.7100 Sales Tax- Criminal Justice 418,917 446,258 458,500 446,000 -2.73% 316.1000 B & O Taxes 2,761,910 2,719,689 2,700,000 2,700,000 0.00% 316.2000 Admission Taxes 22,852 8,778 - - N/A 316.4100 Electric Utility Taxes 1,716,776 1,776,770 1,850,000 1,800,000 -2.70% 316.4300 Gas Utility Taxes 419,100 449,995 460,000 400,000 - 13.04% 316.4500 Garbage /Solid Waste 454,929 455,621 450,000 450,000 0.00% 316.4600 Television Cable Taxes 601,783 619,550 645,000 620,000 -3.88% 316.4700 Telephone Taxes 1,338,542 1,210,553 1,200,000 1,250,000 4.17% 317.2000 Leasehold Excise Tax 101,570 110,491 108,000 110,000 1.85% 317.5000 Gambling/Amusement 253,762 84,368 69,400 79,466 14.50% 319.6000 Business Taxes Penalty 50,112 46,190 40,000 - - 100.00% TOTAL, TAXES 21,840,756 21,914,658 21,968,900 21,896,978 -0.33% LICENSES & PERMITS 321.0000 Business Licenses/Permits 485,514 613,616 546,925 497,825 -8.98% 322.1000 Construction Permits 294,090 352,388 301,300 243,500 - 19.18% 322.3000 Animal Licenses 9,442 11,686 15,000 5,500 - 63.33% 322.4000 Right Of Way Permits 53,876 42,135 45,000 20,000 - 55.56% 322.9000 Other Non - Business Licenses 2,685 3,654 2,400 7,000 191.67% 329.0000 Interfund Licenses 58,018 11,067 7,000 7,000 0.00% TOTAL LICENSES & PERMITS 903,625 1,034,546 917,625 780,825 - 14.91% INTERGOVERNMENTAL REVENUE 331.0000 Federal Grants - Direct 1,306,640 353,281 180,262 30,543 - 83.06% 332.2100 COBRA Payroll TaxCredit 14,158 2,639 - - N/A 333.0000 Federal Grants - Indirect 12,541 13,246 7,200 5,700 - 20.83% 334.0000 State Grants 126,443 104,219 40,637 23,750 - 41.56% 335.0231 Reforestation Harvest Tax 7,065 11,520 7,000 - - 100.00% 336.0620 Criminal Justice High Crime 81,765 80,437 70,000 70,000 0.00% 336.0621 Law & Justice (LO POP) 37,852 40,643 33,500 40,000 19.40% 336.0626 Criminal Justice - Special Programs 30,705 32,579 33,000 33,000 0.00% 336.0651 DUI - Cities 6,685 8,340 7,465 7,200 -3.55% 336.0691 Fire Insurance Premium 47,447 49,560 49,600 45,500 -8.27% 336.0694 Liquor Excise Tax 179,594 190,211 58,700 33,300 - 43.27% 336.0695 Liquor Board Profits 290,479 270,938 240,000 283,709 18.21% 337.0700 Bremerton Housing Authority 62,119 62,861 62,000 62,000 0.00% 337.0801 Kitsap County - - - 10,000 N/A 338.2140 Other Law Enforcement Services 86,431 95,121 90,022 - - 100.00% 338.2200 Fire Protection Service 115,050 114,709 120,000 - 100.00% 339.1167 DOJ COPS 156,948 246,636 152,700 - 100.00% 339.1168 DOJ JAG 34,445 105,551 70,700 - 100.00% 339.2811 Resource Conservation Program 1 2,303 1 64,022 1 - N TOTAL INTERCGOVERNMENTAL REVFNIT; 1 2,598,670 1 1,846,513 1 1,222,786 644,702 - 47.28% 39 General , Revenue Detail M 2010 2011 2012 2013 ACCOUNT ACTUAL ACTUAL BUDGET BUDGET %CHANGE CHARGES FOR SERVICE 341.0000 General Government 41,893 58,537 51,450 57,100 10.98% 342.1000 Law Enforcement Services 119,103 120,829 95,750 127,700 33.37% 342.2000 Fire Protection Services 11,250 15,900 18,000 - - 100.00% 342.3300 Probation Fees 415,651 355,853 365,000 375,000 2.74% 342.3600 Home Detention Fees 11,949 17,173 19,000 16,000 - 15.79% 342.4000 Inspection Fees 705 875 1,000 250 - 75.00% 342.5000 Emergency Service Fee 6,681 6,905 6,000 8,000 33.33% 342.6000 ALS Transport Fees 620,938 581,410 625,000 580,000 -7.20% 342.9000 Criminal Court Filing Fees 9,724 8,078 8,800 8,300 -5.68% 343.2000 Engineering Fees /Charges - 1,679 - - N/A 343.6000 Cemetery Fees 18,121 12,025 10,000 7,000 - 30.00% 345.8100 Zoning Fees 22,020 17,561 11,500 13,000 13.04% 345.8300 Plan Check Fees 158,207 160,803 150,000 100,000 - 33.33% 345.8900 Other Planning Fees 2,451 - - - N/A 347.3000 Park Rentals 114,478 72,065 63,000 72,500 15.08% 347.4000 Event Admission Fee 9,294 8,105 7,000 7,000 0.00% 347.6000 Recreation Fees 244,393 197,023 180,000 184,000 2.22% 347.9003 Senior Fees 16,169 - - - N/A 349.1000 Interfund General Government 1,595,254 1,245,940 1,470,097 1,614,105 9.80% 349.2100 Law Enforcement Services 345,000 100,000 200,000 275,000 37.50% 349.3000 Other Interfund Services - - 1,061,613 1,121,486 5.64% 349.5700 Planning Services - 125,408 - - N/A 349.7600 IFD Services 60,367 54,763 183,580 70,030 - 61.85% 349.9500 Road Const & Engineering Services 56,775 26,498 758,110 593,731 - 21.68% TOTAL SERVICE CHARGES 3,880,423 3,187,430 5,284,900 5,230,202 -1.03% FINES & F'ORF'EITURES 352.0000 Civil Penalties 8,097 8,954 7,830 6,800 - 13.15% 353.0000 Non - Parking Infractions 463,158 481,238 456,000 460,000 0.88% 354.0000 Photo Enforcement Penalties 687,095 688,144 620,000 566,500 -8.63% 355.0000 Criminal Traffic Misdemeanor 24,649 19,161 20,500 21,500 4.88% 356.0000 Non - Traffic Misdemeanors 9,419 7,580 6,500 4,500 - 30.77% 357.3000 Court/Public Defender Recoupment 15,998 12,351 13,000 12,200 -6.15% 359.0000 Non -Court Fines 1 9,865 10,720 9,900 45,000 354.55% TOTAL FINES & FORFEITURES 1 1,218,281 1,228,148 1,133,730 1,116,500 - 1.52% 40 General Fund Revenue Detail M 2010 2011 2012 2013 ACCOUNT ACTUAL ACTUAL BUDGET BUDGET %CHANGE MISCELLANEOUS REVENUES 361.0000 Interest Earnings 68,284 64,534 57,000 65,000 14.04% 362.0000 Rents & Royalties 158,997 83,262 82,250 81,900 -0.43% 366.2000 Interfund Rents 46,080 46,080 46,080 46,080 0.00% 367.1100 Donations 153,483 185,326 182,000 - - 100.00% 369.0000 Other Miscellaneous Revenue 303,260 16,442 20,200 4,500 - 77.72% 388.8000 Prior Year Corrections 103,197 - - N/A TOTAL MISCELLANEOUS REVENUES 833,301 395,644 387,530 197,480 - 49.04% OTHER FINANCING SOURCES 395.0000 Sale of Assets 3,754 8,728 - - N/A 397.0000 Operating Transfers -In 613,200 412,000 260,000 25,000 - 90.38% 397.0401 Transfer From Water - PILOT 1,267,675 1,307,466 1,462,050 1,305,100 - 10.73% 397.0404 Transfer From Water Capital - PILOT - - 77,500 - - 100.00% 397.0451 Transfer From Wastewater - PILOT 2,015,319 2,044,970 2,727,403 2,721,000 -0.23% 397.0481 Transfer From Stormwater - PILOT 327,771 343,308 138,876 141,720 2.05% 398.0000 Insurance Recoveries 920 N/A TOTAL OTHER FINANCING 4,228,639 4,116,472 4,665,829 4,192,820 - 10.14% TOTAL GENERAL FUND REVENUES S 35,503,695 S 33,723,411 S 35,581,300 S 34,059,507 1 -4.28% 41 111 i � , General Fund Actual Actual Budget Budget 2010 2011 2012 2013 FTE positions Revenues Taxes Licenses & Permits Intergovernmental Charges for Services Fines & Forfeits Other Revenue Debt Proceeds Total Expenditures City Council Executive Finance Legal Human Resources Community Development Municipal Court City Auditor Law Enforcement Fire/Emergency Medical Services Police & Fire Pension Facilities Parks & Recreation Engineering Non - Departmental Total Expenditures Revenue over(under) expenditures Beginning fund balance Ending fund balance 241.38 224.38 214.98 214.88 $21,840,756 $21,914,658 $21,968,900 $21,896,978 903,625 1,034,546 917,625 780,825 2,598,670 1,846,513 1,222,786 644,702 3,880,423 3,187,430 5,284,900 5,230,202 1,218,281 1,228,148 1,133,730 1,116,500 5,061,940 4,512,116 5,053,359 4,390,300 0 0 0 0 35,503,695 33,723,411 35,581,300 34,059,507 319,425 391,400 1,173,091 935,917 287,350 1,252,781 1,310,553 153,511 10,530,707 8,132,810 2,452,947 823,706 2,926,947 379,845 3,340,135 34,411,125 1,092,570 1,957,308 316,068 365,533 1,129,876 912,664 275,223 1,317,305 1,250,206 158,424 9,515,061 8,316,386 2,420,308 922,083 2,565,248 393,713 3,988,209 33,846,307 -122,896 3,049,878 332,770 370,360 1,153,840 981,650 398,010 1,408,536 1,294,187 170,960 9,598,837 8,413,452 2,544,000 970,117 2,608,741 2,137,328 3,783,811 36,166,599 - 585,299 3,109,766 340,929 364,662 1,147,119 979,431 383,512 1,43 8,922 1,427,534 173,168 9,713,071 8,363,145 2,493,000 743,223 2,560,935 2,089,047 2,373,398 34,591,096 - 531,589 2,873,147 $3,049,878 $2,926,982 $2,524,467 $2,341,558 42 General Fund Actual Actual Budget Budget 2010 2011 2012 2013 Expenditures Personnel Supplies, services & taxes Capital expenditures Debt service Transfers $24,611,991 8,528,967 150,885 419,282 700,000 $24,296,206 7,731,383 86,232 411,376 1,321,110 $26,585,400 8,066,852 263,042 411,305 840,000 $26,539,714 7,894,034 65,000 700 91,648 Total General Fund $34,411,125 $33,846,307 $36,166,599 $34,591,096 43 City Council General Fund Summary: The City Councilors are elected by the citizens of Bremerton to perform the legislative function of the City government, establish goals, priorities and policies, adopt ordinances and resolutions, adopt the budget, exercise the rights and powers set forth in the City Charter, and exercise all powers of a municipal governing body pursuant to state laws and the home rule provisions of the Washington constitution. General Fund - City Council Actual 2010 Actual 2011 Budget 2012 Budget 2013 Positions 10.80 10.80 10.80 10.80 Expenditures Personnel $303,088 $299,054 $313,500 $317,000 Supplies, services & taxes 16,337 17,014 19,270 23,929 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 City Council Total $319,425 $316,068 $332,770 $340,929 44 Legislative Department 2013 Goals: Financial SustainabilL: • Develop a Business Plan and Rate Study for our Utilities, INPROGRESS • Adopt utility rates reconunended by rate study, INPROGRESS • Work with KRCC to determine feasibility of an alternate fuel station, INPROGRESS Streets and Sidewalks: • Identify and prioritize the top three safety im- provements that should be implemented around schools, INPROGRESS Housing and Conununity: • Request report by hnternal Auditor regarding the costs of rental housing impacts on the City of Bremerton, INPROGRESS 45 Executive art General Fund Summary: The Executive Department is directed by the Mayor, who is elected by Bremerton voters each four years. The mayor also serves as the adminis- trative head of the City government. Executive responsibilities include: administrating programs and policies established by the City Council; di- rection and coordinating departmental opera- tions; informing the Council on City affairs, problems and future needs; reviewing policies and regulations involving municipal governmen- tal management; and submittal of the City's an- nual budget. General Fund - Executive Actual Actual Budget Budget 2010 2011 2012 2013 FTE positions 2.00 2.00 2.00 2.00 Expenditures Personnel $268,532 $267,561 $283,500 $287,100 Supplies, services & taxes 122,868 97,972 86,860 77,562 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Executive $391,400 $365,533 $370,360 $364,662 46 Executive Department 2013 Goals: • Complete Kiwanis Park remodel and Jarstad Park picnic shelter with private and grant funding • Complete Gorst Comprehensive Plan & An- nexation outreach in Bremerton's UGA • Expand neighborhood associations for streetscape improvements and introduce "smart streets" • Secure funding for demolition of buildings as a part of revitalization at two locations in East Bremerton • Support grant funding for Youth Wellness Center designed by Steven Holl with Birk- enfeld Foundation and new Board of Direc- tors from East High • Support Washington State Science & Engi- neering Fair for awards of $1.2 million to 0 through 12 school students as well as increase community awareness of Safety & Health Expo 47 Financial vi General Fund Summary: The Department of Financial Services is com- prised of the Finance Division, City Clerk, Hu- man Resources, Bremerton Kitsap Area Televi- sion (BKAT), Parking, Information Technology and Animal Control. 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 also provides for the planning, funding and management of the City's parking system, Animal Control and serves as the Secretary of the City's LEOFF pen- sion boards. The Human Resources budget is presented as a separate department of the General Fund. BKAT activity is presented in the Special Reve- nue Funds. Information Technology is presented in under Internal Service Funds. General Fund- Financial Services Actual Actual Budget Budget 2010 2011 2012 2013 FTE positions 11.38 10.38 9.38 11.38 Expenditures Personnel $916,189 $879,303 $885,400 $850,900 Supplies, services & taxes 256,902 250,573 268,440 296,219 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Financial Services $1,173,091 $1,129,876 $1,153,840 $1,147,119 48 Financial Services 2013 Goals: • Assist Public Works/Equipment Services in updating the City's Equipment Rental and Replacement program. • Centralize grant administration for the en- tire City. • Complete/facilitate the comprehensive utility rate study and integrate the results into the 2013 budget. • Upgrade the financial services software modules for payroll, general ledger, etc. 49 City Clerk Division 2013 Goals: • Maintain current level of service • Implement an electronic agenda process • Streamline contract processing • Facilitating animal licensing proposals • Serve as liaison on PSP for Animal Con- trol and Public Parking 50 Legal Services General Fund Summary: The Legal Department is comprised of the City Attorney's Office and Risk Management. The City Attorney is the legal advisor of the City and represents the City in all legal matters in- volving the City including, but not limited to: the prosecution of all criminal violations of the Bremerton Municipal Code, the limitation and reduction of liability exposures, and provides legal advice to the Mayor, City Council, and all City staff. During 2009 the legal department expanded to bring prosecution services in- house. These ser- vices were previously performed by the Kitsap County Prosecutor's office. The staffing costs of Risk Management are in- cluded in the legal department budget with a transfer from the Risk Management Fund budget to offset those costs. The Risk Management pro- gram is presented in the Internal Service Funds section of this document. General Fund - Legal Department Actual Actual Budget Budget 2010 2011 2012 2013 FTE positions 8.00 7.00 8.00 7.00 Expenditures Personnel $814,767 $776,234 $873,800 $872,000 Supplies, services & taxes 121,150 136,430 107,850 107,431 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Legal Department $935,917 $912,664 $981,650 $979,431 51 Legal Services 2013 Goals: Continue to review and update the Bremerton Municipal Code Continue to provide professional, ac- cessible legal representation to City Council, the Mayor and City depart- ments Efficiently, professionally and success- fully represent the City in all phases of litigation including civil defense and criminal prosecution 52 Human Resources General Fund Summary: Human Resources is responsible for providing support to employees and management by per- forming the centralized functions of recruitment, selection, orientation, benefits enrollment and administration, development and training, and labor and employee relations, including contract negotiations and administration. Additionally, they also serve as a resource in assisting adminis- trative and managerial personnel in managing, motivating, and disciplining employees effec- tively, and assuring compliance with all legal requirements such as the Civil Service Code through the Civil Service Officer and Civil Ser- vice Commission, Bremerton Municipal Code, General Fund - Human Resources Actual Actual Budget Budget 2010 2011 2012 2013 FTE positions 2.00 2.00 2.00 2.00 Expenditures Personnel $241,211 $136,714 $219,700 $232,800 Supplies, services & taxes 46,139 138,509 178,310 150,712 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Human Resources $287,350 $275,223 $398,010 $383,512 53 Human Resources 2013 Goals: • Develop and initiate an on-line recruit- ment process. • Provide City-wide training program on topics such as Family Medical Leave Act, Customer Service, and Supervi- sory training. • Expand Employee Wellness Program and increase employee participation. • Continue to provide management, em- ployees and our external customers with consistent, timely guidance and direction, ensuring the City's compli- ance with policies, labor agreements and employment laws. • Complete the review of all Human Re- sources Policies. 54 Community v General Fund Summary: The Community Development Department is responsible for leading city -wide and neighbor- hood planning for growth and development, con- ducting environmental planning, administering land use and environmental codes, performing plan review and inspections, providing public information on community plans and develop- ment rules, pursuing annexations consistent with growth plans, insuring compliance with land use, building and nuisance codes, supporting urban design initiatives and project reviews, providing program administration for the Community De- velopment Block Grant (CDBG) and HOME program activities. The department also pro- vides administrative and technical support to the City's contract Hearing Examiner, and council appointed Planning Commission, Design Review Board, and Arts Commission. General Fund - Community Development Actual Actual Budget Budget 2010 2011 2012 2013 FTE positions Expenditures Personnel Supplies, services & taxes Capital expenditures Debt service Transfers Total Community Development 11.00 11.00 10.00 10.00 $937,941 $949,926 $1,055,500 $1,074,100 314,840 367,379 353,036 354,822 0 0 0 0 0 0 0 0 0 0 0 10,000 $1,252,781 $1,317,305 $1,408,536 $1,438,922 55 Community Development (Building, Planning) 2013 Goals: • Focus on continuous improvements to the "One-Stop" permitting center to ensure ex- cellent customer service and quick permit review times. • Continue to support the creation of new housing units and other revitalization pro- jects. • Support the sub-area plan development for Gorst Watershed and during the plan's pub- lic process discuss the potential of this Urban Growth Area (UGA) annexation. • Accomplish the first measures identified in the SKIA subarea plan for implementation such as expanding the City's Community Empowerment Zone. • Support regional planning efforts at the Kit- sap Regional Coordinating Council for popu- lation allocation in Kitsap. This information is vital for the City's Comprehensive Plan update process that is required to be com- plete by 2016. 56 Municipal General Fund Summary: The Municipal Court is a court of limited juris- diction for the City hearing cases involving al- leged violations of City ordinances and State misdemeanor statutes, traffic, parking infrac- tions, photo enforcement infractions, requests for orders of protection, restitution hearings and hearing examiner appeals. The department is di- rected by the Judge who is elected by the citizens of Bremerton and serves a four year term. General Fund - Municipal Court Actual Actual Budget Budget 2010 2011 2012 2013 FTE positions 11.00 11.00 10.00 9.50 Expenditures Personnel $878,849 $828,129 $876,600 $860,600 Supplies, services & taxes 431,704 422,077 417,587 566,934 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Municipal Court $1,310,553 $1,250,206 $1,294,187 $1,427,534 57 Municipal Court 2013 Goals: • Implement Microsoft "Share Point" soft- ware for use with in-custodies • Continue to evaluate the expansion of Hearings by mail • Finalize Policy and Procedure book for Municipal Court • Continue to evaluate our organization for further efficiencies 58 City Auditor General Fund Summary: The City Auditor's Office conducts financial, compliance and performance audits to assure citizens, elected City Officials and management that the City is utilizing resources in an effective and efficient manner. The City Charter requires the City to have an auditor function and audit committee. General Fund - City Auditor Actual Actual Budget Budget 2010 2011 2012 2013 FTE positions 1.20 1.20 1.20 1.20 Expenditures Personnel $145,725 $152,185 $163,700 $165,100 Supplies, services & taxes 7,786 6,239 7,260 8,068 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 City Auditor Total $153,511 $158,424 $170,960 $173,168 59 City Auditor 2013 Goals: • Perform compliance and performance au- dits in accordance with the annual work plan which is approved by the Audit Com- mittee. • Provide assistance to City Departments as requested and as approved by the Audit Committee. • Continue testing of City finance proce- dures for compliance with internal ac- counting control policies. •01 Law Enforcement General Fund Summary: The Police Department is responsible for the maintenance of public order, responding to inci- dents of criminal activity, traffic control, crimi- nal investigations, crime prevention, Homeland Security issues and other related public services. The Chief of Police and all Officers under his direction are tasked with enforcement of all Fed- eral Laws, Washington State Laws and City Or- dinances within the boundaries of the City. The department is comprised of the following units: General Fund - Actual 2010 FTE positions 78.50 • Administration • Investigations • Patrol • Special Operations Group • Property & evidence • Community resources • Traffic unit • Off Duty - contracted • Home detention • Central dispatch services Law Enforcement Actual Budget Budget 2011 2012 2013 73.00 70.60 71.00 Expenditures Personnel $8,120,887 $8,060,515 $8,182,700 $8,209,900 Supplies, services & taxes 2,392,092 1,454,546 1,416,137 1,503,171 Capital expenditures 17,728 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Law Enforcement $10,530,707 $9,515,061 $9,598,837 $9,713,071 61 Law Enforcement 2013 Goals: • Increase public outreached through enhance- ments to the Community Resource Unit. • Target problem areas using the Focused Polic- ing Initiative. • Continue to meet training requirements as established by Criminal Justice Training Com- mission. • Adopt LEXIPOL training module for on going training of policies and procedures. • Implement FBI -LEEDA First -line supervisor liability and legal standards training. • Certify new narcotic detection drug K -9. • Hire and train four police officer to Fill budg- eted vacancies. • Conduct Emergency Vehicle Operations Course to reduce pursuit and collision related liability. • Increase forensic training and capabilities. • Conduct Defensive Tactics / MILO training. • hmplement enhanced security conunission / ID system. W Fire/Emergency Medical vi 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 General Fund - Fire/Emergency Medical Services Actual Actual Budget Budget 2010 2011 2012 2013 FTE positions 59.00 57.00 56.00 56.00 Expenditures Personnel $7,314,319 $7,361,269 $7,437,200 $7,518,400 Supplies, services & taxes 818,491 955,117 868,210 844,745 Capital expenditures 0 0 108,042 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Fire/Emergency Medical $8,132,810 $8,316,386 $8,413,452 $8,363,145 63 Fire Department 2013 Goals: The highest priority this year will be to maintain staffing levels. The Fire Depart- ment will continue to look for alternative funding sources. Continue contracting for services with South Kitsap Fire & Rescue and look for other opportunities to maintain staffing. Apply for equipment through the Fire Act Grant and for personnel though SAFER grant. 64 Police Fire Pension General Fund Summary: The Police and Fire Pension budget accounts for pension payments for firefighters and law en- forcement officers who were hired under the Law Enforcement Officers & Firefighters (LEOFF 1) Retirement System and prior retire- ment acts. Program expenditures include medi- cal premiums, pension and disability payments for firefighters and law enforcement officers hired prior to October 1, 1977 and who are vested in the system. These payments are man- dated by the state, so are not subject to the City's discretion. Total Fire/Emergency Medical $2,452,947 $2,420,308 $2,544,000 $2,493,000 65 General Fund - Police & Fire Pension Actual Actual Budget Budget 2010 2011 2012 2013 Expenditures Personnel $2,327,972 $2,279,603 $2,320,000 $2,201,000 Supplies, services & taxes 124,975 140,705 224,000 292,000 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Fire/Emergency Medical $2,452,947 $2,420,308 $2,544,000 $2,493,000 65 Police and Fire Pension 2013 Goals: • Maintain level of services provided to LEOFF 1 Retirees. • Goals of the Pension Budget are related to creating efficiencies and cost savings. The LEOFF 1 Pension Program is legislatively mandated as a service provided only to a specific group of Police and Fire retirees .. General Facilities General Fund Summary: General facilities staffing is responsible for the upkeep and maintenance of all City buildings and grounds, other than those in the Parks and Recreation Department. In addition, this division is responsible for Utility (water, sewer, storm) inventory, which includes ordering and receiving equipment and supplies for the Department of Public Works & Utilities. They are also respon- sible for the repair of small miscellaneous equip- ment, which includes pumps, generators, and saws. 67 General Fund - Facilities Actual Actual Budget Budget 2010 2011 2012 2013 Expenditures Personnel $193,033 $221,228 $201,800 $210,342 Supplies, services & taxes 630,673 649,678 613,317 467,881 Capital expenditures 0 51,177 155,000 65,000 Debt service 0 0 0 0 Transfers 0 0 0 0 Total General Facilities $823,706 $922,083 $970,117 $743,223 67 General Facilities 2013 Goals: • Zero lost-time accidents Expand use of the Cartegraph maintenance software application in Facility operations for both General Fund and Utility building maintenance. • Identify and develop a plan to eliminate existing structures which are no longer in use (example: old Cencom building). W . Recreation Parks and General Fund Summary: The Parks and Recreation Department provides safe and attractive parks, facilities and programs for the enjoyment of Bremerton's citizens and visitors. The Department operates and maintains the Sheridan Park Community Center, Bremer- ton Senior Center and Ivy Green Cemetery. The Department maintains 335 acres of park land including 31 parks and beautification areas lo- cated throughout the City. A broad menu of rec- reational programs and activities for a variety of ages and interests are offered with many recover- ing a portion or all of the incremental costs to provide these services. General Fund - Parks and Recreation Actual Actual Budget Budget 2010 2011 2012 2013 FTE positions 24.50 20.00 19.00 18.00 Expenditures Personnel $1,823,453 $1,721,783 $1,862,700 $1,827,200 Supplies, services & taxes 1,004,196 807,619 745,301 733,035 Capital expenditures 92,966 35,055 0 0 Debt service 6,332 791 740 700 Transfers 0 0 0 0 Total General Parks $2,926,947 $2,565,248 $2,608,741 $2,560,935 w e General Parks Department 2013 Goals: • Adopt Long Range Park and Open Space Park Plan Update • Continue free Summer Playground Program using Work Source and Americorps to sup- plement city staff • Maintain redeveloped Kiwanis Park to park standards • Develop downtown area comprehensive maintenance checklist • Bring Sheridan gymnasium closer to full utilization 70 Engineering General Fund Summary: Engineering manages comprehensive planning, design and construction of City infrastructure; traffic engineering; development project review and permitting; provides engineering services to all City departments; obtains grant and low inter- est loan funding from Federal and State sources; and assists in regional transportation coordina- tion. General Fund - Engineering Actual 2010 Actual 2011 Budget 2012 Budget 2013 FTE positions 22.00 19.00 16.00 16.00 Expenditures Personnel $272,851 $338,009 $1,909,300 $1,913,272 Supplies, services & taxes 66,803 55,704 228,028 175,775 Capital expenditures 40,191 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Engineering $379,845 $393,713 $2,137,328 $2,089,047 71 General Fund Engineering 2013 Goals: • Pursue grants for utility and street projects as approved by the City Council. • Assist in delivering projects funded by the 0 j Transportation Benefit District • Continue to provide support to Parks, Com- munity Development, and other City Depart- ments • Provide engineering support for all Opera- tions and Maintenance Divisions in Public Works & Utilities in support of utility and street operations • Provide planning, design, construction man- agement, and inspection services for utility and street improvements • Provide review, approval, and inspection for developer constructed utility and street im- provements throughout the City • Respond to citizen inquiries as required for utility and street issues • Manage a multitude of City records and sys- tems including addressing, system mapping, project files, construction records, hydraulic models of the utility systems, etc. 72 Non-Departmental General Fund Summary: The General Fund Non - Departmental budget ac- counts for activities of a general nature not asso- ciated with a specific service function or depart- ment. Various activities include: • Payment to Kitsap County Auditor's Office for voter registration and election services • Contracts with Kitsap County Emergency Management Services for the delivery of a comprehensive, all- hazards emergency man- agement program • Payment for participation in professional as- sociations, including the Puget Sound Re- gional Council, Association of Washington Cities, and Kitsap Regional Coordinating Council • Local governments are legally responsible for expending at least 2% of collected liquor excise taxes and profits for alcoholism pro- grams. The non - departmental budget in- cludes this transfer to the County Health to fulfill this obligation. • Contracts with the Bremerton - Kitsap County Health District for certain public health sup- port and services • Funding for the enforcement of the "Clean Air Act" through the Puget Sound Clean Air Agency • Photo Enforcement contract costs • Care and custody of prisoner costs • Costs of postage on City mailings where not directly covered by fund or Department budgets • Contracts with the Humane Society for ani- mal control services • Transfers of monies to financially support the following funds: • Street Fund • Government Center LTGO Fund 73 General Fund - Non - Departmental Actual Actual Budget 2010 2011 2012 Budget 2013 Expenditures Personnel $53,174 Supplies, services & taxes 2,174,011 Capital expenditures 0 Debt service 412,950 Transfers 700,000 $24,693 2,231,821 0 410,585 1,321,110 $0 2,533,246 0 410,565 840,000 $0 2,291,750 0 0 81,648 Total Non - Departmental $3,340,135 $3,988,209 74 $3,783,811 $2,373,398 Non Departmental 2013 Goals: • Maintain current levels of service 75 Ending Fund Balance 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 General Fund - Ending Fund Balance Actual Actual Budget Budget 2010 2011 2012 2013 Expenditures Personnel Supplies, services & taxes Capital expenditures Debt service Transfers Ending Fund Balance Total Expenditures Original Budgeted Ending Fund Balance Original Budgeted Percent of Expenditures $0 $0 $0 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3,049,878 2,926,982 2,793,467 2,341,558 $3,049,878 $2,926,982 $2,793,467 $2,341,558 $2,371,000 6.7% 76 $2,041,023 $2,240,856 $2,341,558 6.2% 6.4% 6.8% Special Rr r r Funds Overview Introduction: Special revenue funds are a category of funds which account for proceeds of specific reve- nue sources —which are restricted for specific purposes and expenditures. The 2013 budget includes 13 special revenue funds. Arterial Street Fund Dedicated capital construction fund for the purpose of making capital improve- ments to the City's arterial street system as provided in the Transportation Im- provement Plan. Primary source of reve- nues is state and federal grant funds. Street Fund Comprised of three main functions: Street Maintenance—streets/ sidewalk maintenance, snow /ice control, etc Traffic Maintenance — traffic control devices maintenance Electronics— maintenance of traffic signals, streetlights, radios, etc. Funding for the street program comes from a combination of fuel taxes, parking taxes, charges to other departments and governmental agencies for services provided, and transfers from the General Fund. proceeds from the sale of general government property is to be deposited into the Contingency Reserve fund. Lodging Tax Fund Established for the collection and expen- diture of lodging taxes which are to be used for stadium facilities, convention center facilities, performing arts facilities, visual arts centers, and the promotion of tourism. Parking System Used to account for the revenues and ex- penditures for the entire City's parking facilities and lots; including the City's 4th & Washington parking garage, Con- ference Center parking garage, Park Ave Plaza garage, Fifth and Park lot, and the Craven lots, along with all metered on- street parking in the City and all fees col- lected from parking violations. Community Development Block Grant Provides 1) administration of federal Community Development Block Grant (CDBG) and Home programs, and 2) es- tablishment and implementation of hous- ing projects using federal, state, and pri- vate funds. Contingency Reserve This fund was established to protect the City's General Fund in the event of unforeseen and unfunded emergency requirements. By City ordinance, all Abatement Revolving Fund Established as a source of funding for carrying out repair, demolition, or re- moval of conditions which are subject to abatement under the City's building, fire, 77 Special . zoning, and nuisance ordinances. Police Special Projects Created to account for monies and pro- ceeds from the sale of property seized dur- ing drug investigations and forfeited pur- suant to state and federal law. These re- stricted funds can be used for special op- erations /drug enforcement. Public Access Television (BKAT) Accounts for revenues and expenditures of the Public, Education, and Government (PEG) channel which provides public ac- cess television service to the citizens of Kitsap County through franchise agree- ments with local cable providers. Reve- nue sources come from a combination of PEG fees collected by the cable providers, cable franchise fees, service contract fees with other governmental entities, and a variety of charges for services for produc- tion assistance and equipment usage. Gift and Donation Fund Established for the purpose of accepting gifts and donations on behalf of all depart- ments of the City. contributes to the municipal court judge's salary is required to create a trial court im- provement account. This account must be funded in an amount equal to the state's contribution and must be appropriated by the City Council to fund improvements to court staffing, programs, facilities, and services. count for the pool of ap- propriated funds and donations that are accu- mulated in accordance with the ordi- nance. Trial Improvement Fund In 2005 the legislature passed SB5454 for Conference Center Fund the expressed purpose of providing relief This fund was established to account for to cities who have courts of limited juris- revenues and expenditures related to the diction, as well as district and state courts. operation, maintenance, security, and capi- Each city that has an elected municipal tal improvements to the Conference Cen- court judge that is compensated at 95% ter complex. Revenues are provided by but not more than 100% of the district Conference Center charges for services, as court judge salary will receive an annual well as a lodging tax allocation. distribution. Each city for which the state 78 Special Overview Total Special Revenue Funds Actual Actual Budget Budget 2010 2011 2012 2013 FTE positions Revenues Taxes Licenses & permits Intergovernmental Charges for services Fines & forfeits Other revenue Debt proceeds Total revenue Expenditures 21.00 19.00 15.00 14.00 $665,868 $709,850 $834,800 $845,000 261,770 199,173 240,000 240,000 2,936,744 2,350,379 7,705,155 6,065,843 1,768,483 1,762,796 1,581,530 1,960,724 363,656 308,542 331,000 268,000 2,214,356 12,028,922 2,113,670 2,039,425 0 0 0 0 8,210,877 17,359,662 12,806,155 11,418,992 Personnel 1,640,804 1,715,127 Supplies, services & taxes 4,865,591 5,412,881 Capital expenditures 1,926,301 627,264 Debt service 164,358 10,202,226 Transfers 833,200 835,614 Total expenditures 9,430,254 18,793,112 Revenues over(under) expenditures (1,219,377) (1,433,450) Beginning fund balance 6,082,338 4,862,961 Ending fund balance $4,862,961 $3,429,511 Fund totals - Expenditures only Arterial Street $2,078,606 $1,103,874 Street 2,217,479 2,173,577 Contingency Reserve 250,000 1,150,000 Lodging Tax 353,900 324,996 Parking System 1,114,504 10,933,066 Comm. Dev. Block Grant 1,107,702 1,117,916 Abatement 16,588 65,005 Police Special Projects 416,621 161,107 Public Access Television 272,383 348,147 Donations 12,412 29,281 Trial Improvement 58,780 15,000 One Percent for Arts 25,831 7,746 Conference Center 1,505,448 1,363,397 Total Special Revenue Funds $9,430,254 $18,793,112 79 1,635,800 6,353,706 4,955,987 675,705 205,421 13,826,619 (1,020,464) 3,429,511 $2,409,047 $4,833,000 2,319,474 0 385,000 1,291,938 2,600,396 42,000 409,700 336,854 39,600 15,000 10,500 1,543,157 $13,826,619 1,443,500 6,374,736 3,643,000 510,304 435,850 12,407,390 (988,398) 4,383,549 $3,395,151 $3,070,000 2,800,857 0 396,000 1,245,795 2,401,373 42,000 488,902 359,810 10,100 23,000 10,500 1,559,053 $12,407,390 Arterial Street Special Revenue Fund Summary: The Arterial Street Fund is managed by the Engineering Division of the Public Works and Utilities Department as a dedicated capital construction fund for the purpose of making capital improvements to the City's arterial street system. As a standard policy, most of these funds are leveraged as match for federal highway grants for new construction identi- fied in the Transportation Improvement Plan. Arterial Street Fund Actual Actual Budget Budget 2010 2011 2012 2013 Revenues Taxes Licenses & permits Intergovernmental Charges for services Fines & forfeits Other revenue Debt proceeds Total revenue Expenditures Personnel Supplies, services & taxes Capital expenditures Debt service Transfers Total expenditures $0 $0 $0 $0 0 0 0 0 1,014,942 494,427 4,357,444 2,508,500 12,248 18,889 0 0 0 0 0 0 295,086 52,060 0 400,000 0 0 0 0 1,322,276 565,376 4,357,444 2,908,500 39,364 112,944 0 0 112,941 166,153 0 0 1,926,301 587,506 4,833,000 3,070,000 0 0 0 0 0 237,271 0 0 2,078,606 1,103,874 4,833,000 3,070,000 Revenues over(under) expenditures (756,330) (538,498) (475,556) (161,500) Beginning fund balance 1,816,059 1,059,729 521,231 289,831 Ending fund balance $1,059,729 $521,231 $45,675 $128,331 :e Arterial Street 2013 Goals: • Complete the Pacific Avenue Project on budget. 81 Electronics— maintenance of traffic sig- Street Maintenance—streets/sidewalk nals, streetlights, radios, etc. maintenance, snow /ice control, etc. Stre e t Fund Actual Actual Budget Budget 2010 2011 2012 2013 FTE positions Revenues Taxes Licenses & permits Intergovernmental Charges for services Fines & forfeits Other revenue Debt proceeds Total revenue Expe nditure s Personnel Supplies, services & taxes Capital expenditures Debt service Transfers Total expenditures INKIIII $317,899 0 785,461 363,262 0 772,931 0 2,239,553 INKIIII $316,380 0 813,209 335,937 0 798,033 n 2,263,,,Y 1191111 $454,800 0 820,400 145,000 0 875,844 0 2,296,044 1191111 $455,000 0 1,207,550 445,000 0 422,300 n 2,,2Y,2S,U 1,203,789 1,013,690 0 0 0 2,217,479 1,161,363 1,007,214 0 0 5,000 2,173,577 Revenues over(under) expenditures 22,074 89,982 Beginning fund balance 75,928 98,002 Ending fund balance $98,002 $187,984 E:A 1,196,900 1,084,587 37,987 0 n 2,319,4"14 (23,430) 187,984 $164,554 1,089,700 1,236,157 475,000 0 n 2,21 UU,2f 5 "1 ( 271 , 007 ) 446,341 $175,334 Street Fund 2013 Goals: • Zero lost time accidents • Maintain current levels of service • Improve street marking program, focus- ing on application of thermoplastic ma- terial at arterial intersections • Take better advantage of the Depart- ment's work management software, Cartegraph, to manage assets and work orders. • Accomplish all projects listed on the 2013 Transportation Benefit District funding list 83 Contingency v Special Revenue Fund Summary: The Contingency Reserve fund is a special balance of $1,000,000 and is working to re- revenue fund that was established to protect build that balance. Proceeds from all General the City's General Fund in the event of un- Fund real property shall be deposited into this foreseen and unfunded emergency require- fund. ments. This fund shall maintain a minimum Contingency Reserve Fund Actual Actual Budget Budget 2010 2011 2012 2013 Revenues Taxes Licenses & permits Intergovernmental Charges for services Fines & forfeits Other revenue Debt proceeds Total revenue Expenditures Personnel Supplies, services & taxes Capital expenditures Debt service Transfers Total expenditures Revenues over(under) expenditures Beginning fund balance Ending fund balance $0 $0 $0 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 13,037 253,847 115,000 300 0 0 0 0 13,037 253,847 115,000 300 0 0 0 0 0 1,150,000 0 0 0 0 0 0 0 0 0 0 250,000 0 0 0 250,000 1,150,000 0 0 - 236,963 (896,153) 115,000 300 1,250,208 1,013,245 117,092 232,305 $1,013,245 $117,092 $232,092 $232,605 84 Contingency Reserve 2013 Goals: • To continue to replenish the Contingency Reserves back to the $1 million target. Long term goal is to achieve this target within 5 to 10 years. 85 Lodging Fund Special Revenue Fund Summary: The Lodging Tax Fund is a special revenue funds may be used for stadium facilities, con - fund that was established for the collection vention center facilities, performing arts fa- and expenditure of Lodging Taxes as pro- cilities, visual arts centers and the promotion vided under Chapter 67.28.180 RCW. These of tourism. Lodging Tax Fund Actual Actual Budget Budget 2010 2011 2012 2013 Revenues Taxes $347,792 $393,288 $380,000 $390,000 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 704 359 100 100 Debt proceeds 0 0 0 0 Total revenue 348,496 393,647 380,100 390,100 Expe nditure s Personnel 0 0 0 0 Supplies, services & taxes 185,700 169,996 215,000 226,000 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 168,200 155,000 170,000 170,000 Total expenditures 353,900 324,996 385,000 396,000 Revenues over(under) expenditures (5,404) 68,651 (4,900) (5,900) Beginning fund balance 38,516 33,112 101,763 96,862 Ending fund balance $33,112 $101,763 $96,863 $90,962 :. Lodging Tax Fund 2013 Goals: • Advisory committee will continue to review contracts and rate of return on allocations. Staff will compare application and process with other jurisdictions. 87 Parking i Special Revenue Fund Summary: The Parking System Operating fund was es- tablished as a special revenue fund to account for the receipt of revenues and expenditures for all of the City's parking facilities and lots comprised of City 4th & Washington parking garage, Conference Center parking garage, Park Ave Plaza garage, Fifth & Park lot and the Craven lots, all metered on- street parking in the City, and all fees collected from park- ing violations. The funds are used to pay for the contract for parking enforcement services and maintenance, management and security services for the City's parking garages and other related costs of operating the parking system. Expe nditure s Personnel Parking Sys to m Fund 0 0 0 Actual Actual Budget Budget 655,491 2010 2011 2012 2013 Revenues Debt service 164,358 10,202,226 675,705 Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 360 350 500 350 Fines & forfeits 330,710 282,252 300,000 250,000 Other revenue 861,013 10,551,028 855,000 888,000 Debt proceeds 0 0 0 0 Total revenue 1,192,083 10,833,630 1,155,500 1,138,350 Expe nditure s Personnel 0 0 0 0 Supplies, services & taxes 575,146 555,840 616,233 655,491 Capital expenditures 0 0 0 0 Debt service 164,358 10,202,226 675,705 510,304 Transfers 375,000 175,000 0 80,000 Total expenditures 1,114,504 10,933,066 1,291,938 1,245,795 Revenues over(under) expenditures 77,579 - 99,436 (136,438) (107,445) Beginning fund balance 297,171 374,750 275,314 213,645 Ending fund balance $374,750 $275,314 $138,876 $106,200 :: Parking System 2013 Goals: • Review and analyze the parking program to identify appropriate rate levels and maxi- mize revenue/resource collection. • Negotiate mutually beneficial parking leases. w e Community v Special Revenue Fund Summary: The City receives three types of annual fund- ing from the US Department of Housing and Urban Development (HUD): Community Development Block Grant For community projects that primarily benefit low income population HOME Funds for affordable housing Shelter Plus Funds to serve homeless individuals suf- fering from substance abuse, mental ill- ness, or both. The City also maintains a portfolio of loans made to low income homeowners at subsi- dized interest rates. Communitv Development Block Grant Fund Expenditures Personnel Actual 2010 Actual 2011 Budget 2012 Budget 2013 FTE positions 2.00 2.00 2.00 1.00 Revenues 0 0 0 0 Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 972,567 998,275 2,488,311 2,289,793 Charges for services 52,352 52,300 30,000 30,000 Fines & forfeits 0 0 0 0 Other revenue 9,344 9,283 9,326 88,100 Debt proceeds 0 0 0 0 Total revenue 1,034,263 1,059,858 2,527,637 2,407,893 Expenditures Personnel 133,625 151,947 199,200 115,200 Supplies, services & taxes 974,077 805,726 2,400,775 2,125,323 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 160,243 421 160,850 Total expenditures 1,107,702 1,117,916 2,600,396 2,401,373 Revenues over(under) expenditures (73,439) - 58,058 (72,759) 6,520 Beginning fund balance 503,155 429,716 371,658 1,440,816 Ending fund balance $429,716 $371,658 $298,899 $1,447,336 We Community Development Block Grant 2013 Goals: • Block Grant will continue to refine and improve its new web-based Coordinated Grant applica- tion. • Block Grant will continue to seek opportunities to streamline processes and create efficiencies through collaboration with Kitsap County Block Grant, and by seeking other opportunities for staffing assistance, such as interns and Amen'Corps. • City and County Block Grant will continue collaboration on updating its "CDBG/ HOME Guidebook", detailing the processes, procedures and requirements of block grant funding. • City and County Block Grant will collaborate on updating its "Analysis of Impediments to Fair Housing." 91 Abatement vvi Special Revenue Fund Summary: This fund was established as a source of fund- ing for carrying out repair, demolition or re- moval of conditions which are subject to abatement under the City's building, fire, zon- ing, and nuisance ordinances. Sources of funds include all collections under abatement proceedings, fines and penalties levied by the City's administrative hearing examiner, inter- est earnings, and periodic transfers from the General Fund. Expe nditure s Personnel Abatement Revolving Fund 0 0 0 Actual Actual Budget Budget 42,000 2010 2011 2012 2013 Revenues Debt service 0 0 0 Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 8,037 63,587 5,500 5,500 Fines & forfeits 0 0 0 0 Other revenue 3,047 1,960 1,000 500 Debt proceeds 0 0 0 0 Total revenue 11,084 65,547 6,500 6,000 Expe nditure s Personnel 0 0 0 0 Supplies, services & taxes 1,588 5 42,000 42,000 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 15,000 65,000 0 0 Total expenditures 16,588 65,005 42,000 42,000 Revenues over(under) expenditures -5,504 542 (35,500) (36,000) Beginning fund balance 237,875 232,371 232,913 230,613 Ending fund balance $232,371 $232,913 $197,413 $194,613 'IA Abatement Revolving 2013 Goals: • Make process improvements for graffiti re- sponse consistent with the LEAN Process evaluation that was conducted in November 2012. • Continue to support neighborhood cleanup efforts with the existing Abatement fund bal- ance. 93 Police Special Projects Fund Actual Actual Budget Budget 2010 2011 2012 2013 Revenues Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 87,460 0 0 0 Charges for services 0 0 0 0 Fines & forfeits 32,946 26,290 31,000 18,000 Other revenue 71,948 171,397 75,000 71,200 Debt proceeds 0 0 0 0 Total revenue 192,354 197,687 106,000 89,200 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 416,621 161,107 359,700 438,902 Capital expenditures 0 0 50,000 50,000 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 416,621 161,107 409,700 488,902 Revenues over(under) expenditures - 224,267 36,580 (303,700) (399,702) Beginning fund balance 1,158,525 934,258 970,838 740,038 Ending fund balance $934,258 $970,838 $667,138 $340,336 94 Police Special Projects 2013 Goals: • Fund undercover programs and drug opera- tions. 95 Kitsap Bremerton Access Television Special Revenue Fund Summary: BKAT is a Public, Education and Govern- vides PEG programming on the cable system meat (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. Bremerton Kitsap Access Television Actual Actual Budget Budget 2010 2011 2012 2013 FTE positions 2.00 2.00 2.00 2.00 Revenues Taxes $177 $182 $0 $0 Licenses & permits 261,770 199,173 240,000 240,000 Intergovernmental 47,807 22,000 17,000 38,000 Charges for services 71,660 97,110 78,040 96,700 Fines & forfeits 0 0 0 0 Other revenue 1,515 1,375 1,600 200 Debt proceeds 0 0 0 0 Total revenue 382,929 319,840 336,640 374,900 Expe nditure s Personnel 201,040 221,931 239,700 238,600 Supplies, services & taxes 46,343 60,558 47,154 58,210 Capital expenditures 0 39,758 25,000 38,000 Debt service 0 0 0 0 Transfers 25,000 25,900 25,000 25,000 Total expenditures 272,383 348,147 336,854 359,810 Revenues over(under) expenditures 110,546 (28,307) (214) 15,090 Beginning fund balance 38,829 149,375 121,068 141,319 Ending fund balance $149,375 $121,068 $120,854 $156,409 Bremerton Kitsap Access Television 2013 Goals: • Work with our Mayor and Department Heads to use BKAT as their communica- tion tool. • Continue to support Kitsap County's ef- forts on BKAT programming outside of Government Meetings. • Upgrade equipment for BKAT produc- tions. • Work on the City of Bremerton on the Franchise Agreement with Comcast (to be finalized in 2013). • Look into costs and viability of "close cap- tioning" the channel to prepare for FCC regulations that might impact public access TV channels. • Finalize 3 year — 5 year service agreement with Kitsap County. 97 Gift and Donation 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. Gift & Donations Fund Actual Actual Budget Budget 2010 2011 2012 2013 Revenues Taxes Licenses & permits Intergovernmental Charges for services Fines & forfeits Other revenue Debt proceeds Total revenue Expe nditure s Personnel Supplies, services & taxes Capital expenditures Debt service Transfers Total expenditures $0 $0 $0 $0 0 0 0 0 0 0 0 0 0 1,313 1,000 1,500 0 0 0 0 15,240 24,602 16,360 5,125 0 0 0 0 15,240 25,915 17,360 6,625 0 0 0 0 12,412 17,281 29,600 10,100 0 0 0 0 0 0 0 0 0 12,000 10,000 0 12,412 29,281 39,600 10,100 Revenues over(under) expenditures 2,828 (3,366) (22,240) (3,475) Beginning fund balance 76,284 79,112 75,746 68,136 Ending fund balance $79,112 $75,746 $53,506 $64,661 .- Trial rove Fund Special Revenue Fund Summary: The Trial Improvement Fund is dedicated solely to fund improvements to the municipal court's staffing, programs, facilities, or ser- vices. Municipalities with an elected judge who is compensated at a rate equivalent to at least ninety -five percent, but not more than one hundred percent, of a district court judge re- ceive an apportionment from the State Ad- ministrator for the Courts for court improve- ments. Trial Improvement Fund Actual Actual Budget Budget 2010 2011 2012 2013 Revenues Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 28,507 22,468 22,000 22,000 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 1,021 332 0 0 Debt proceeds 0 0 0 0 Total revenue 29,528 22,800 22,000 22,000 Expe nditure s Personnel 0 0 0 0 Supplies, services & taxes 58,780 15,000 15,000 23,000 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 58,780 15,000 15,000 23,000 Revenues over(under) expenditures - 29,252 7,800 7,000 (1,000) Beginning fund balance 60,754 31,502 39,302 46,331 Ending fund balance $31,502 $39,302 $46,302 $45,331 •• Trial Improvement 2013 Goals: • Implement Microsoft "Share Point" soft- ware for use with in-custodies. This will reduce the use of paper and faxes. 100 One Percent For Arts Fund Actual Actual Budget Budget 2010 2011 2012 2013 Revenues Taxes Licenses & permits Intergovernmental Charges for services Fines & forfeits Other revenue Debt proceeds Total revenue Expe nditure s Personnel Supplies, services & taxes Capital expenditures Debt service Transfers Total expenditures Revenues over(under) expenditures Beginning fund balance Ending fund balance $0 $0 $0 $0 0 0 0 0 0 0 0 0 1,248 0 0 0 0 0 0 0 5,130 483 440 100 0 0 0 0 6,378 483 440 100 0 0 0 0 25,831 7,746 500 500 0 0 10,000 10,000 0 0 0 0 0 0 0 0 25,831 7,746 10,500 10,500 - 19,453 -7,263 (10,060) (10,400) 77,946 58,493 51,230 51,330 $58,493 $51,230 $41,170 $40,930 101 One Percent For Arts 2013 Goals: • Install "Sunscoop" (purchased in 2011 and currently in storage) following the construc- tion of new improvements to Pacific Avenue. 102 Conference Center & Plaza Fund Actual Actual Budget Budget 2010 2011 2012 2013 Revenues Taxes Licenses & permits Intergovernmental Charges for services Fines & forfeits Other revenue Debt proceeds Total revenue Expenditures Personnel Supplies, services & taxes Capital expenditures Debt service Transfers Total expenditures $0 $0 $0 $0 0 0 0 0 0 0 0 0 1,259,316 1,193,310 1,321,490 1,381,674 0 0 0 0 164,340 164,163 164,000 163,500 0 0 0 0 1,423,656 1,357,473 1,485,490 1,545,174 62,986 66,942 0 0 1,442,462 1,296,255 1,543,157 1,559,053 0 0 0 0 0 0 0 0 0 200 0 0 1,505,448 1,363,397 1,543,157 1,559,053 Revenues over(under) expenditures (81,792) -5,924 (57,667) (13,879) Beginning fund balance 451,088 369,296 363,372 385,982 Ending fund balance $369,296 $363,372 $305,705 $372,103 103 Conference Center 2013 Goals: • Increase the number of social events and con- ferences through greater involvement in com- munity organizations • Promote new referral incentive program after each event via hand written thank you cards • Increase the number of multi-day conference business from the region by targeting asso- ciations, military reunions and corporations • Continue to develop and promote military discounts and per them government rates • Actively participate in the Columbia Hospi- tality client referral program • Introduce additional venue options such as the USS Turner Joy and the Bremerton Ma- rina Break Water and Fountain Park event spaces • Continue to work with the Hampton and Fairfield on proposals and pricing to compete with hotels that are able to accommodate meetings and overnight rooms under the same roof 104 Introduction Debt service funds are a category of funds intended to demonstrate the proper funding and repayment of general obligation and local improvement district debt obligations and the mandatory reserves associated with such debt. The 2013 budget includes four debt service funds. Bond Fund Established to account for the accumu- lated resources for the payment of princi- pal and interest for various general obli- gation and local improvement district (LID) bonds. Government Center LTGO The LTGO 2012 Refunding Debt Service Fund was established to account for the revenue and debt service payments asso- ciated with refunding of the City's por- tion of the bonds used to finance the con- struction of the government center (Norm Dick's Building). Revenue bonds and other loans secured by utility revenues are included in the related En- terprise Funds and are not presented in this section per GAAP. 2010 LTGO The Park Plaza Debt Fund has been es- tablished to account for debt repayment associated with the issuance of bonds to fund construction of Park Plaza parking and related improvements. 2010 UTGO Refunding /LTGO (B) The 2010 UTGO Refunding /LTGO B fund has been established to account for the collection of tax payments and other revenues used for repayment of bonds issued. Bonds were issued in 2010 to re- fund a portion of the outstanding 2002 Public Safety bonds and complete financ- ing for Park Plaza parking. 105 �� -. 111 K i li q 11 1 111 1111111 1 1111111 .� City of Bremerton Direct Debt Obligations (As of September 24, 2012) General Obligation Debt: Voted general obligation bonds outstanding 10,285,000 Non-voted general obligation bonds outstanding (councihnanic) 28,723,000 General obligation debt balance $39,008,000 Revenue Bonds and Loans Revenue bonds 3,925,000 Loans 29,682,332 Capital leases - Revenue bonds and loans balance $33,607,332 Total Direct Debt Outstanding $72,615,332 Debt management is an important component of the City's financial management practices. Generally, debt financing is reserved for fund- ing large capital projects. The public may also vote to approve park fa- cilities and utility bond issues, each of which is also limited to 2.5% of the assessed valua- tion of taxable property within the City. The public may vote to approve bond issues for general government in an amount not to exceed 2.5% of the assessed value of all tax- able property within the City. Within that 2.5% limit, the City Council may approve bond issues in an amount not to exceed 1.5% of the City's assessed valuation. Bremerton's remaining debt capacity within the 2.5% limit is estimated to be $21,724,153 Unlimited tax general obligation requires an approving vote of the people, and any election to validate such general obligation debt must have a voter turnout of at least 40 percent of those who voted in the last general election and at which 60 percent must vote favorably. The following Table outlines the City's statu- tory debt capacity as of September 24, 2012. 106 MU -. .� City of Bremerton Statutory Debt Limit Calculations (As of September 24, 2012) 2012 Valuation for Collection Year 2013 * $ 2,414,000,000 General purposes a. Non -Voted indebtedness limit (1.5% of assessed valuation) $ 36,210,000 Less: Non-voted bonds outstanding (28,723,000) Less: Contracts payable (2,076,086) Plus: Assets available for debt service 520,645 Remaining capacity for general purpose (non-voted) $ 5,931,559 b. Voted indebtedness limit (2.5 % of assessed valuation) $ 60,350,000 Less: Voted bonds outstanding (10,285,000) Less: Non -voted bonds outstanding (28,723,000) Plus: Assets available for debt service 382,153 Remaining capacity for general purposes (Voted) $ 21,724,153 Utility purposes (2.5% of assessed valuation) $ 60,350,000 Limit Less: Bonds outstanding - Remaining capacity for utility purposes $ 60,350,000 Parks and open spaces and economic development purposes (2.5% of assessed valuation) 60,350,000 Limit Less: Bonds outstanding - Remaining capacity for parks and open space purposes $ 60,350,000 * 2013 Assessed Value -Estimate Only 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. 107 MU M I .I Total Debt Service Funds Actual Actual Budget Budet 2010 2011 2012 2013 Revenue Taxes Licenses & permits Intergovernmental Charges for services Fines & forfeits Other revenue Debt Proceeds Total Revenue Expenditures Personnel Supplies, services & taxes Capital expenditures Debt service Transfers Total Expenditures Revenue over(under) expenditures Beginning fund balance Ending fund balance Fund totals - Expenditures only Bond Fund 2010 LTGO Fund 2010 UTGOIL,TGO (B) Fund Government Center LTGO Total Debt Service Funds $1,039,452 $1,178,893 $1,098,200 $1,164,943 0 0 0 0 0 194,068 158,945 157,760 0 0 0 0 0 0 0 0 10,556,424 425,632 351,425 460,548 0 0 0 0 11,595,876 1,798,593 1,608,570 1,783,251 0 0 0 0 0 0 0 0 0 0 0 0 11,424,931 1,840,652 1,790,905 1,855,530 0 0 0 0 11,424,931 1,840,652 1,790,905 1,855,530 170,945 - 42,059 - 182,335 - 72,279 262,834 433,779 391,720 214,480 $433,779 $391,720 $209,385 $142,201 1,148,171 719,675 718,250 0 0 588,853 551,880 548,480 10,276,760 532,124 520,775 1,063,750 0 0 0 243,300 $11,424,931 $1,840,652 $1,790,905 $1,855,530 108 Bond. Fund. Debt Service Fund Summary: The Bond Fund was established as a debt ser- vice fund to account for the accumulation of resources for the payment of principal and interest for various general obligation and lo- cal improvement district (LID) bonds used to fund capital improvement projects and capital equipment acquisition. Although the payment obligation associated with this fund ended in 2012, residual receipts will still be collected. This fund will be closed during 2013. Bond Fund Actual Actual Budget Budget 2010 2011 2012 2013 Revenue Taxes $893,194 $349,492 $355,400 $25,943 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 278,749 230,470 227,500 200 Debt Proceeds 0 0 0 0 Total Revenue 1,171,943 579,962 582,900 26,143 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 0 0 0 0 Capital expenditures 0 0 0 0 Debt service 1,148,171 719,675 718,250 0 Transfers 0 0 0 0 Total Expenditures 1,148,171 719,675 718,250 0 109 Revenue over(under) expenditures 23,772 - 139,713 - 135,350 26,143 Beginning fund balance 262,834 286,606 146,893 10,011 Ending fund balance $286,606 $146,893 $11,543 $36,154 2010 LTGO Fund. Debt Service Fund Summary: The Park Plaza Debt Fund has been estab- improvements. Revenue sources to pay this fished to account for debt repayment associ- debt include REST, a federal subsidy and a ated with the issuance of bonds to fund con- sales tax contribution from the state. struction of Park Plaza parking and related 2010 LTGO Fund Actual Actual Budget Budget 2010 2011 2012 2013 Revenue Taxes Licenses & permits Intergovernmental Charges for services Fines & forfeits Other revenue Debt Proceeds Total Revenue $146,258 $370,613 0 0 0 153,360 0 0 0 0 402 120,938 0 0 $330,000 0 121,270 0 0 50,775 $330,000 0 120,085 0 0 41,000 Expenditures Personnel Supplies, services & taxes Capital expenditures Debt service Transfers Total Expenditures Revenue over(under) expenditures Beginning fund balance Ending fund balance 146,660 644,911 0 0 0 0 0 0 0 0 0 0 0 0 0 588,853 551,880 548,480 0 0 0 0 0 588,853 551,880 548,480 146,660 56,058 - 49,835 - 57,395 110 2010 UTGO Refunding /LTGO (B) Debt Service Fund Summary: The 2010 UTGO Refunding /LTGO B fund has 2002 Public Safety bonds and complete financ- been established to account for the collection ing for Park Plaza parking. Specific revenue of tax payments and other revenues used for sources to pay this debt include REST and a repayment of bonds issued. Bonds were issued federal subsidy. in 2010 to refund a portion of the outstanding 2010 UTGO/LTGO Actual Actual Budget Budget 2010 2011 2012 2013 Revenue Taxes Licenses & permits Intergovernmental Charges for services Fines & forfeits Other revenue Debt Proceeds Total Revenue Expenditures Personnel Supplies, services & taxes Capital expenditures Debt service Transfers Total Expenditures $0 $458,788 $412,800 $809,000 0 0 0 0 0 40,708 37,675 37,675 0 0 0 0 0 0 0 0 10,277,273 74,224 73,150 177,700 0 0 0 0 10,277,273 573,720 523,625 1,024,375 0 0 0 0 0 0 0 0 0 0 0 0 10,276,760 532,124 520,775 1,063,750 0 0 0 0 10,276,760 532,124 520,775 1,063,750 111 Revenue over(under) expenditures 513 41,596 2,850 - 39,375 Be ginning fund balance 0 513 42,109 47,409 Ending fund balance $513 $42,109 $44,959 $8,034 Government Center LG Debt Service Fund Summary: The LTGO 2012 Refunding Debt Service Fund occurred in 2012 and is expected to save ap- was established to account for the revenue and proximately $1,690,000 over the life of the debt service payments associated with refund- bond (maturity in 2034). Revenue sources to ing of the City's portion of the bonds used to pay this debt include REET and a transfer from finance the construction of the government the General Fund. center (Norm Dick's Building). The refunding Gove rnme nt Ce me r UTGO Actual Actual Budget Budget 2010 2011 2012 2013 Revenue Taxes Licenses & permits Intergovertnnental Charges for services Fines & forfeits Other revenue Debt Proceeds Total Revenue Expenditures Personnel Supplies, services & taxes Capital expenditures Debt service Transfers Total Expenditures Revenue over(under) expenditures Beginning fund balance Ending fund balance $0 $0 $0 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 241,648 0 0 0 0 0 0 0 241,648 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 243,300 0 0 0 0 0 0 0 243,300 0 0 0 -1,652 0 0 0 3,652 $0 $0 $0 $2,000 112 1 Improvement Funds Overview Introduction Capital Improvement funds account for the acquisition and /or construction of major capi- tal projects by the City with the exception of capital projects undertaken by the City's en- terprise funds, which are included within those funds. The 2013 budget includes four capital improvement funds. General Government Capital Improvement This fund accounts for expenditures re- lated to various general government capi- tal improvement projects. These expen- ditures are in the form of transfers to the appropriate debt service funds. The pri- mary source of revenues for this fund is the Real Estate Excise Tax (REST) re- ceipts. The REST is levied on all sales of real estate. The City is authorized, by State law, to levy a quarter percent tax (described as "REST 1st Quarter "). Cit- ies planning under the Growth Manage- ment Act (GMA) have the authority to levy a second quarter percent tax ( "REET 2nd Quarter "). Bremerton has imposed both. REST funds when available for eligible projects from the General Government Capital Improvement Fund. Evergreen Park Remediation This fund was established to account for the Evergreen Park expansion and reme- diation project. Funding for this project is provided by a combination of state and federal grant funds and proceeds from the sale of land as transferred from the Con- tingency Reserve Fund. Lower Wheaton Way A capital improvement fund established to account for and fund the administra- tion, planning, design, and construction of Wheaton Way from the Manette Bridge to Lebo Blvd. This project will rehabilitate the street incorporating sus- tainable and low impact development. Park Facilities Construction This capital fund accounts for expendi- tures related to Parks capital improve- ment projects. Funding for these projects largely come from a combination of grant funds, proceeds from the sale of park fa- cilities as transferred from the contin- gency Reserve Fund, and transfers of q 1111111111111 liq 1111111111 113 Capital Improvement Funds Actual Actual Budget Budget 2010 2011 2012 2013 Revenue Taxes Licenses & permits Intergovernmental Charges for services Fines & forfeits Other revenue Debt proceeds Total revenue Expenditures Personnel Supplies, services & taxes Capital expenditures Debt service Transfers Total expenditures Revenues over(under) expenditures Beginning fund balance Ending Fund Balance Fund Totals - Expenditures only General Government Capital Park Facilities Construction Evergreen Remediation Lower Wheaton Way Total Capital Projects Funds $412,517 $336,378 $380,000 $300,000 0 0 0 0 1,478,537 581,774 2,173,834 49,950 0 0 0 0 0 0 0 0 589,627 563,491 226,721 165,500 0 0 0 0 2,480,681 1,481,643 2,780,555 515,450 359 0 0 0 64,381 168 0 0 1,848,155 992,042 3,024,135 221,762 10,969 6,149 5,700 0 210,000 402,500 332,500 345,000 2,133,864 1,400,859 3,362,335 566,762 346,817 80,784 - 581,780 - 51,312 800,744 1,147,561 1,228,345 946,054 $1,147,561 $1,228,345 $646,565 $894,742 211,258 402,500 332,500 345,000 1,596,412 611,601 1,339,700 160,850 326,194 367,163 80,000 30,000 0 19,595 1,610,135 30,912 $2,133,864 $1,400,859 $3,362,335 $566,762 114 General Government i Improvement Capital Improvement Fund Summary: This fund accounts for expenditures related to various General Government capital improve- ment projects, major leases and purchases and special projects approved by the City Council. Excise taxes from real estate sales are re- ceipted into this fund for the purpose of fund- ing certain capital improvement projects as permitted by state law. 2012 funding supports debt service on the Government Center, 2010 LTGO financing, and 2010 UTGO Refunding. General Government Capital Improvement Actual Actual Budget Budget 2010 2011 2012 2013 Revenue Taxes Licenses & permits Intergovernmental Charges for services Fines & forfeits Other revenue Debt proceeds Total revenue Expenditures Personnel Supplies, services & taxes Capital expenditures Debt service Transfers Total Expenditures $412,517 $336,378 $380,000 $300,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,340 1,004 800 150 0 0 0 0 413,857 337,382 380,800 300,150 0 0 0 0 0 0 0 0 0 0 0 0 1,258 0 0 0 210,000 402,500 332,500 345,000 211,258 402,500 332,500 345,000 115 Revenues over(under) expenditures 202,599 - 65,118 48,300 - 44,850 Beginning fund balance 24,241 226,840 161,722 138,712 Ending fund balance $226,840 $161,722 $210,022 $93,862 General Government Capital Improvement 2013 Goals: • Build fund balance for future capital pro- jects 116 Park Facilities Construction Capital Improvement Fund Summary: This capital improvement fund is established to account for revenue and expenditures re- lated to Parks, Trails, Open Space and Rec- reational capital improvements. Bremerton Parks and Recreation is committed to enrich- ing the lives of Bremerton citizens by provid- ing attractive, accessible recreational facili- ties. Park Facilities Construction Actual Actual Budget Budget 2010 2011 2012 2013 Revenue Taxes Licenses & permits Intergovernmental Charges for services Fines & forfeits Other revenue Debt proceeds Total revenue Expenditures Personnel Supplies, services & taxes Capital expenditures Debt service Transfers Total expenditures $0 $0 $0 $0 0 0 0 0 1,228,346 338,805 745,000 0 0 0 0 0 0 0 0 0 587,428 218,755 225,421 160,850 0 0 0 0 1,815,774 557,560 970,421 160,850 0 0 0 0 0 168 0 0 1,586,701 605,284 1,334,000 160,850 9,711 6,149 5,700 0 0 0 0 0 1,596,412 611,601 1,339,700 160,850 Revenues over(under) expenditures 219,362 - 54,041 - 369,279 0 Beginning fund balance 538,501 757,863 703,822 447,766 Ending fund balance $757,863 $703,822 $334,543 $447,766 117 Park Facilities Construction 2013 Goals: • Open Newly Renovated Kiwanis Park. • Complete funding package for Lillian Walker Park. • Seek Grant funding for NAD Park play- ground replacement, pedestrian safety and parking area. 118 Evergreen ii Capital Improvement Fund Summary: Evergreen Park Remediation accounts for en- vironmental clean -up efforts located on the former Chevron property adjacent to Ever- green Park. Chemical reaction of the reme- diation effort continues and requires ongoing monitoring for several years. In 2011, the Bremerton City Council voted to support the 9 -11 Memorial Committee in using the site for the 9 -11 Memorial currently in the plan- ning and design stage. Expenditures Personnel Evergreen Park Remediation 0 0 0 Actual Actual Budget Budget 0 2010 2011 2012 2013 Revenue Debt service 0 0 0 Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 250,191 222,884 60,750 24,000 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 859 252 500 4,500 Debt proceeds 0 0 0 0 Total revenue 251,050 223,136 61,250 28,500 Expenditures Personnel 359 0 0 0 Supplies, services & taxes 64,381 0 0 0 Capital expenditures 261,454 367,163 80,000 30,000 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 326,194 367,163 80,000 30,000 Revenues over(under) expenditures - 75,144 - 144,027 - 18,750 -1,500 Beginning fund balance 238,002 162,858 18,831 2,531 Ending fund balance $162,858 $18,831 $81 $1,031 119 Evergreen Park Remediation 2013 Goals: Groundwater contamination levels should continue reduction toward MICA A threshold. Reductions are expected to sta- bilize around 2017, with goal of a No Fur- ther Actions finding by Ecology at that time. 120 Lower Wheaton Way Capital Improvement Fund Summary: Lower Wheaton Way accounts for the recon- walks, curb, gutter and pavement are con- struction of this arterial street originally de- structed. Lower Wheaton Way is a part of the signed as a state highway. Low impact de- Bridge -to -Bridge walking trail and the project velopment techniques and sustainable infra- as a whole is part of Bremerton's Redevelop - structure will be incorporated in enhancing ment Plan. non - motorized transportation as new side- 121 Lower Wheaton Way Actual Actual Budget Budget 2010 2011 2012 2013 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 20,085 1,368,084 25,950 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 0 343,480 0 0 Debt proceeds 0 0 0 0 Total revenue 0 363,565 1,368,084 25,950 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 0 0 0 0 Capital expenditures 0 19,595 1,610,135 30,912 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Expenditures 0 19,595 1,610,135 30,912 Revenues over(under) expenditures 0 343,970 - 242,051 -4,962 Beginning fund balance 0 0 343,970 357,045 Ending fund balance $0 $343,970 $101,919 $352,083 121 Lower Wheaton Way 2013 Goals: • Complete design and secure permits in preparation for 2014 construction. 122 MM Introduction Enterprise funds account for certain fee -based or rate -based business activities. The City has eight enterprise funds. Water Utility The Water Utility accounts for the opera- tion and maintenance of the City's water supply and distribution system meeting state and federal water quantity and qual- ity standards and provides for fire protec- tion. Water Capital The Water Capital Fund accounts for the capital improvement of the City's water distribution system. Gold Mountain Golf Complex This fund was established to provide for the two golf courses owned, operated and maintained by the City at its Gold Moun- tain Golf complex. Wastewater Capital The Wastewater Capital Fund provides for capital improvement of the wastewa- ter collection system and treatment plants. Stormwater Utility The Stormwater utility provides a city- wide storm drainage maintenance pro- gram. Gorst Creek Watershed This fund was established to provide for the development of a comprehensive plan for the Gorst Creek Watershed. Stormwater Capital The Stormwater Capital Fund provides a city -wide storm drainage capital improve- ment program. Wastewater Utility The City's two wastewater treatment plants and its wastewater collection sys- tem protect the environment by providing for collection, treatment, and disposal services meeting federal and state dis- charge limits for flow, pollutant concen- tration and loading, and receiving water quality. 123 Enterprise Funds Overview MM Division PW &U Administration Water Resources Wastewater Utilities Operations & Facilities Forestry Total PW &U Operations Actual Actual Actual Budget Budget 2009 2010 2011 2012 2013 17.00 16.00 13.00 12.00 9.00 10.75 10.75 10.00 11.00 11.00 17.00 18.00 17.00 17.00 17.00 32.00 32.00 32.00 30.00 30.00 4.00 4.00 4.00 4.00 4.00 80.75 80.75 76.00 74.00 71.00 124 Enterprise Funds Overview Enterprise Funds Actual Actual Budget Budget 2010 2011 2012 2013 Revenue Taxes Licenses & permits Intergovernmental Charges for services Fines & forfeits Other revenue Debt proceeds Total revenue Expenditures Personnel Supplies, services & taxes Capital expenditures Debt service Transfers Total expenditures $6,486 52 6,078,590 25,907,723 0 1,829,742 6,330,125 40,152,718 7,733,085 8,297,636 11,195,731 3,980,566 3,710,765 34,917,783 $17,130 0 285,391 26,414,195 0 1,875,344 2,969,723 31,561,783 7,276,769 8,664,715 4,561,100 3,942,423 4,032,399 28,477,406 $0 $16,735 0 0 303,406 261,670 27,438,512 26,918,000 0 0 17,645,227 3,140,421 10,290 5,210 45,397,435 30,342,036 Revenue over(under) expenditures Beginning fund balance Ending fund balance Fund totals - Expenditures only Water Utility Water Capital Gold Mountain Golf Course Wastewater Utility Wastewater Capital Stormwater Utility Gorst Creek Watershed Stormwater Capital Total Enterprise Funds 5,234,935 11,005,798 $16,240,733 12,113,473 0 2,191,238 18,562,836 0 2,050,236 0 0 3,084,377 16,240,733 $19,325,110 11,219,640 0 2,043,595 12,499,665 0 2,540,017 174,489 0 $34,917,783 $28,477,406 125 7,273,760 7,121,900 10,755,416 10,561,321 8,416,500 9,895,000 3,847,323 3,817,707 21,437,648 6,577,985 51,730,647 37,973,913 - 6,333,212 - 7,631,877 17,884,715 14,080,597 $11,551,503 $6,448,720 13,492,749 9,374,292 2,079,900 3,837,000 2,393,459 2,075,980 21,522,501 14,123,720 5,685,500 5,305,000 4,789,959 2,154,921 344,979 350,000 1,421,600 753,000 $51,730,647 $37,973,913 Water Utility Enterprise Fund Summary: The City's Water Utility provides safe drink- ing water to a population of approximately 56,000 people and the Puget Sound Naval Shipyard. The Utility provides all activities associated with the operation and mainte- nance of the water system, which includes managing water supplies and treatment, meter reading and billing, processing utility service requests, development reviewing, permitting, responding to repairs and emergency break- downs, inspecting facilities, monitoring, pro- viding public outreach and conservation, maintenance management, managing the wa- tershed and forestry activities, biosolids pro- gram operations and management, and pro- viding other labor, material, equipment, and overhead costs. Expenditures Personnel Water Utility 3,520,722 3,762,140 3,738,200 Actual Actual Budget Budget 3,421,173 2010 2011 2012 2013 Revenue Debt service 743,402 732,830 723,062 Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 18,560 88,606 0 0 Charges for services 8,640,615 8,964,849 9,073,900 8,954,500 Fines & forfeits 0 0 0 0 Other revenue 1,043,123 700,001 326,392 297,449 Debt proceeds 2,456,737 2,957,710 10,290 5,210 Total revenue 12,159,035 12,711,166 9,410,582 9,257,159 Expenditures Personnel 3,505,419 3,520,722 3,762,140 3,738,200 Supplies, services & taxes 2,899,208 2,979,956 3,511,080 3,421,173 Capital expenditures 3,697,769 2,649,866 0 0 Debt service 743,402 732,830 723,062 709,819 Transfers 1,267,675 1,336,266 5,496,467 1,505,100 Total expenditures 12,113,473 11,219,640 13,492,749 9,374,292 Revenue over(under) expenditures 45,562 1,491,526 - 4,082,167 - 117,133 Beginning fund balance 4,587,495 4,633,057 5,217,167 693,879 Ending fund balance $4,633,057 $6,124,583 $1,135,000 $576,746 126 Water Utility Water Resources 2013 Goals: • Zero lost-time accidents • Comply with all state and federal drinking water treatment, monitoring, and reporting requirements • Complete Update of the Water System Plan and Water Efficiency goal setting. • Move Water Resources Division to the Oyster Bay Complex • Construct well 18/20 generator storage garage • Place Well 22 online • Complete archival document control filing • Continue to collaborate with other agencies on water and stormwater public outreach ac- tivities • Upgrade SCADA system components and communications to PLC/fiber system and in conjunction with the move to Oyster Bay. • Assist Engineering with water capital pro- jects. 127 Water Utility Utility Operations 2013 Goals: • Zero lost-time accidents • Fully implement recurring maintenance program in accordance with the system maintenance plan and standards of the in- dustry • Continue the large meter change-out pro- gram • Expand use of the Department's Cartegraph work management software system to the water distribution system • Continue mapping and entering water dis- tribution system component GPS date into the Department's Geographic Information System. Goal by the end of 2013: 85% of all key components entered. • Update outdated sections of the Bremerton Municipal code related to the City's ad- ministration of its Water Utility 128 Water Utility Forestry 2013 Goals: • No lost-time accidents • Generate $500K from sustainable timber har- vest pmgrom • Plan and implement intermediate harvests for forest health and revenue • Reforest l00+ acres of newly harvested land • Continue forest road maintenance and im- provement per State Department of Natural Resources schedule • Continue program for 100% beneficial utili- zation of biosolids on permitted forest lands • Implement permitting and development of additional bioaolida application areas oa 000dod 129 Capital Water Enterprise Fund Summary: The Water Capital fund provides for the re- planning, engineering, labor, material, equip - placement and construction to improve the ment, and overhead costs related to construc- City's water distribution system. Previously, tion. capital improvement was accounted for in the Water Utility fund. The fund provides for the Water Capital Actual Actual Budget Budget 2010 2011 2012 2013 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 0 0 500,000 0 Fines & forfeits 0 0 0 0 Other revenue 0 0 4,446,417 464,300 Debt proceeds 0 0 0 0 Total revenue 0 0 4,946,417 464,300 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 0 0 0 0 Capital expenditures 0 0 1,835,000 3,837,000 Debt service 0 0 0 0 Transfers 0 0 244,900 0 Total expenditures 0 0 2,079,900 3,837,000 Revenue over(under) expenditures 0 0 2,866,517 - 3,372,700 Beginning fund balance 0 0 0 3,858,671 Ending fund balance $0 $0 $2,866,517 $485,971 130 Water Capital 2013 Goals: • Complete all projects identified in the budget highlights 131 Gold tai Enterprise Fund Summary: The Gold Mountain Golf Complex is a full service facility with two 18 hole champion- ship courses (the Cascade Course and the Olympic Course), four practice putting greens, two bunker practice areas, a 100 yard $0 0 0 2,116,740 0 83,007 183,678 2,383,425 Gold Mountain Golf Course Actual Actual Budget Budget 2010 2011 2012 2013 Revenue Taxes Licenses & permits Intergovernmental Charges for services Fines & forfeits Other revenue Debt proceeds Total revenue Expe nditure s Personnel Supplies, services & taxes Capital expenditures Debt service Transfers Total expenditures 0 1,898,230 0 293,008 n wide natural grass practice tee /driving range, a private covered teaching studio, pro shop, and restaurant and banquet facilities to ac- commodate nearly 400 people. $0 0 0 1,968,297 0 78,508 n $0 0 0 1,950,000 0 89,000 n $0 0 0 1,975,000 0 103,200 0 2,046,805 0 1,780,494 0 263,101 n M W WAEt AIL KAXIM 2,039,000 0 1,812,254 295,500 285,705 n Revenue over(under) expenditures 192,187 3,210 - 354,459 Beginning fund balance 179,142 371,329 374,539 Ending fund balance $371,329 $374,539 $20,080 132 2,078,200 0 1,792,380 0 283,600 0 2,075,980 2,220 45,456 $47,676 Gold Mountain Golf Complex 2013 Goals: • Maintain quality of play while taking advan- tage of cost lowering opportunities including group purchasing contracts and dovetail mar- keting opportunity with the Bremerton Con- ference Center • Expand internet based marketing to better reach and entice the golfing public to play Gold Mountain. • Train key staff in customer service program to enhance the visitor experience at Gold Mountain. • Implement customer satisfaction surveys for facility users and use data for continuous improvement of Gold Mountain's experi- ence. 133 Wastewater Utility Enterprise Fund Summary: The Bremerton Wastewater Utility serves a population of approximately 39,000 people and the Puget Sound Naval Shipyard. The Utility provides all activities associated with the operation and maintenance of the waste- water system, which includes management, billing, meter reading, processing utility ser- vice requests, development reviews, facilities inspections, responding to repairs and emer- gency breakdowns, permit fees, supplies and testing, maintenance management and all other labor, material, equipment and overhead costs associated with the operation and main- tenance of this system. Expenditures Personnel Wastewater Utility 2,809,117 2,655,090 2,599,200 Actual Actual Budget Budget 4,114,346 2010 2011 2012 2013 Revenue Debt service 2,928,570 2,931,301 2,823,563 Taxes $6,486 $17,130 $0 $16,735 Licenses & permits 52 0 0 0 Intergovernmental 6,012,218 20,297 0 0 Charges for services 13,031,903 13,257,820 13,612,612 13,626,500 Fines & forfeits 0 0 0 0 Other revenue 600,922 345,748 27,500 8,300 Debt proceeds 3,689,710 12,013 0 0 Total revenue 23,341,291 13,653,008 13,640,112 13,651,535 Expenditures Personnel 3,188,093 2,809,117 2,655,090 2,599,200 Supplies, services & taxes 2,975,967 3,204,013 4,066,616 4,114,346 Capital expenditures 7,454,887 1,482,570 0 0 Debt service 2,928,570 2,931,301 2,823,563 2,809,689 Transfers 2,015,319 2,072,664 11,977,232 4,600,485 Total expenditures 18,562,836 12,499,665 21,522,501 14,123,720 Revenue over(under) expenditures 4,778,455 1,153,343 - 7,882,389 - 472,185 Beginning fund balance 3,911,000 8,689,455 9,355,066 1,965,493 Ending fund balance $8,689,455 $9,842,798 $1,472,677 $1,493,308 134 Wastewater Division 2013 Goals: • Meet all listed goals and objective, and with no lost time accidents • Repair and replace critical components at the Westside WWTP and 39 sewage pump sta- tions • Operate & maintain the West & East Treat- ment Plants & 39 sewage pump stations and over 50 private grinder pump stations (Gorst and elsewhere throughout the collection sys- tem) within budget requirements • Continue to upgrade our public outreach ef- forts • NPDES permit renewal negotiations and ap- proval from the Department of Ecology • Update WW Comprehensive Plan in con- junction with the Engineering Division • Attain the Department of Ecology Out- standing Treatment Plant Award FY 2013 • Meet all of the NPDES Discharge Require- ments for the Westside & Eastside Wastewa- ter Treatment Facilities 135 Wastewater (Ifility-Utility Operations 2013 Goals: • No lost-time accidents • Fully implement recurring maintenance program in accordance with the system maintenance plan and standards of the in- dustry • Expand the Department's Cartegraph work management software application to the sanitary sewer system • Video the sanitary sewer collection system o Goal: video 20% each year • Jet clean the sanitary sewer mains o Goal: jet 100% each year • Continue the grease interceptor, manhole inspection, sewer lateral cleanout installa- tion, and root control programs • Continue mapping and entering water dis- tribution system component GPS date into the Department's Geographic Information System. Goal by the end of 2013: 25% of all key components entered • Update outdated sections of the Bremerton Municipal code related to the City's ad- ministration of its Wastewater Utility 136 Capital Wastewater Enterprise Fund Summary: The Wastewater Capital fund provides for the fund. The fund provides for the planning, en- replacement and construction to improve the gineering, labor, material, equipment, and City's wastewater collection system and treat- overhead costs related to construction. ment plants. Previously, capital improvement was accounted for in the Wastewater Utility Wastewater Capital 137 Actual 2010 Actual 2011 Budget 2012 Budget 2013 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 0 0 9,662,189 2,031,785 Debt proceeds 0 0 0 0 Total revenue 0 0 9,662,189 2,031,785 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 0 0 0 0 Capital expenditures 0 0 4,865,000 5,305,000 Debt service 0 0 0 0 Transfers 0 0 820,500 0 Total expenditures 0 0 5,685,500 5,305,000 Revenue over(under) expenditures 0 0 3,976,689 - 3,273,215 Beginning fund balance 0 0 0 4,447,321 Ending fund balance $0 $0 $3,976,689 $1,174,106 137 Wastewater Capital 2012 Goals: • Complete all projects identified in the budget highlights 138 for Utility Enterprise Fund Summary: The Stormwater Utility serves a population of approximately 39,000 residents. The Utility supports the Wastewater Utility in the CSO Control Program and completes all activities associated with the operation and mainte- nance of the stormwater system, including management, billing, development reviews, facilities inspections, public education and involvement, maintenance management, and overhead costs. Stormwater Utili Actual Actual Budget Budget 2010 2011 2012 2013 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 540,252 0 0 Intergovernmental 47,812 43,044 0 0 Charges for services 2,118,465 2,223,229 2,302,000 2,362,000 Fines & forfeits 0 0 0 0 Other revenue 102,690 530,049 12,600 1,400 Debt proceeds 0 0 0 0 Total revenue 2,268,967 2,796,322 2,314,600 2,363,400 Expenditures Personnel 1,039,573 932,441 856,530 784,500 Supplies, services & taxes 524,231 540,252 1,020,487 883,422 Capital expenditures 43,075 428,664 0 0 Debt service 15,586 15,191 14,993 14,599 Transfers 427,771 623,469 2,897,949 472,400 Total expenditures 2,050,236 2,540,017 4,789,959 2,154,921 Revenue over(under) expenditures 218,731 256,305 - 2,475,359 208,479 Beginning fund balance 2,328,161 2,546,892 2,757,951 438,478 Ending fund balance $2,546,892 $2,803,197 $282,592 $646,957 139 Stormwater (Ifility-Utility Operations 2013 Goals: • Zero lost-time accidents • Continue: o catch basin cleaning and mainte- nance • culvert and ditch maintenance • detention pond maintenance • illicit connection investigation and correction program • city-owned oil/water separator clean- ing program • systematic cleaning of the City's storm system • Global Positioning System database mapping of stormwater infrastructure Expand use of Cartegraph maintenance soft- ware application to the storm system 140 Gorst Creek Watershed Enterprise Fund Summary: The Gorst Creek Watershed fund provides for tershed Characterization Study; Watershed the development of a comprehensive plan for Comprehensive Plan; Development Regula- sustainable development and restoration of tions; Planned Action Environmental Impact the watershed which is part of the Water Util- Statement (EIS); and Capital Improvement ity. This project has five components: Wa- and Correction Action Plans. Gorst Cre ek Watershed Actual Actual Budget Budget 2010 2011 2012 2013 Revenue Taxes Licenses & permits Intergovernmental Charges for services Fines & forfeits Other revenue Debt proceeds Total revenue Expenditures Personnel Supplies, services & taxes Capital expenditures Debt service Transfers Total expenditures Revenue over(under) expenditures Beginning fund balance Ending fund balance $0 $0 $0 $0 0 0 0 0 0 133,444 303,406 261,670 0 0 0 0 0 0 0 0 0 221,038 100 690 0 0 0 0 0 354,482 303,506 262,360 0 14,489 0 0 0 160,000 344,979 350,000 0 0 0 0 0 0 0 0 0 0 0 0 0 174,489 344,979 350,000 0 179,993 - 41,473 - 87,640 0 0 179,992 93,604 $0 $179,993 $138,519 $5,964 141 Gorst Creek Watershed 2013 Goals: • Continue development of the comprehensive plan 142 for Capital Enterprise Fund Summary: The Stormwater Capital fund provides for the water Utility fund. The fund provides for the replacement and construction to improve the planning, engineering, labor, material, equip - City's stormwater system. Previously, capital ment, and overhead costs related to construc- improvement was accounted for in the Storm- tion. 143 Stormwater Capital Actual Actual Budget Budget 2010 2011 2012 2013 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 0 0 3,081,029 233,297 Debt proceeds 0 0 0 0 Total revenue 0 0 3,081,029 233,297 Expe nditure s Personnel 0 0 0 0 Supplies, services & taxes 0 0 0 0 Capital expenditures 0 0 1,421,000 753,000 Debt service 0 0 0 0 Transfers 0 0 600 0 Total expenditures 0 0 1,421,600 753,000 Revenue over(under) expenditures 0 0 1,659,429 - 519,703 Beginning fund balance 0 0 0 2,537,695 Ending fund balance $0 $0 $1,659,429 $2,017,992 143 Stormwater Capital 2013 Goals: • Complete all projects identified in the budget highlights 144 Introduction Internal service funds are used by govern- ments to account for goods and services pro- vided by one City department for another. Revenues are provided for these support func- tions from fees which are charged on a cost basis to the departments receiving the services or goods. The 2013 budget includes four in- ternal service funds: Risk Management This fund provides for the administration and maintenance of City risk manage- ment functions including the maintenance of reserve funds to provide the City with adequate protection to manage fluctua- tions in insurance premiums and claims. Equipment Rental Reserve—Operations and Maintenance This fund was established in 2009 to track expenditures and interfund pay- ments related to maintenance and service of the City's fleet of vehicles and large equipment. Equipment Rental Reserve—Equipment Re- serve This fund is used for the purpose of accu- mulating funds to replace vehicles and equipment at the end of their useful lives. Revenues are generated through user fees paid by departments utilizing fleet ser- vices. Employment Security This fund is used for the purpose of accu- mulating funds based on 1% of wages to pay for the unemployment of qualified terminated City employees through the Employment Security Department. Accumulated Leave Liability This fund is used for the purpose of accu- mulating funds based on 1% of wages to payout accrued vacation when an em- ployee leaves City employment. Information Technology This fund provides for support functions to the City's network and technology sys- tems and the maintenance and replace- ment of hardware and software compo- nents. 145 Internal Service Funds Overview Internal Service Funds Actual 2010 Actual 2011 Budget 2012 Budget 2013 FTE positions 12.00 13.00 10.00 9.00 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 6,695 0 0 Charges for services 2,821,325 2,454,596 2,371,260 2,678,973 Fines & forfeits 0 0 0 0 Other revenue 3,374,461 2,063,441 2,016,159 2,060,253 Debt Proceeds 0 0 0 0 Total revenue 6,195,786 4,524,732 4,387,419 4,739,226 Expenditures Personnel 1,399,494 1,307,195 1,830,105 1,661,000 Supplies, services & taxes 2,930,194 2,297,093 2,757,739 2,957,461 Capital expenditures 164,829 276,238 575,400 469,000 Debt service 0 0 0 0 Transfers 437,029 5,000 0 0 Total expenditures 4,931,546 3,885,526 5 5 9 087 9 461 Fund totals - Expenditures only Risk Management 1,764,830 1,113,064 1,429,900 1,529,177 Employment Security 0 39,439 271,105 180,000 Accumulated Leave Liability 0 89,749 248,700 200,000 ER &R Maintenance 2,093,228 1,654,494 1,685,225 1,631,617 ER &RReserves 164,829 276,238 515,400 384,000 Information Technology 908,659 712,542 1,012,914 1,162,667 Total Internal Service Funds $4,931,546 $3,885,526 $5,163,244 $5,087,461 146 Revenue over(under) expenditure 1,264,240 639,206 (775,825) (348,235) Beginning fund balance 6,812,385 8,076,625 8,482,769 8,197,119 Ending fund balance $8,076,625 $8,715,831 $7,706,944 $7,848,884 i Internal &7 -vice Fund Summary: The Risk Management Fund was established to consolidate the financial recording and ad- ministrative tracking of all property and casu- alty insurance activities in one cost center with joint costs to be shared by all funds as appropriate. Funds are provided for self- insured claims investigation and payment, liti- gation costs, insurance specification prepara- tion, excess insurance premiums, risk identifi- cation and loss control, safety education, and workers compensation. Risk Management Actual Actual Budget Budget 2010 2011 2012 2013 Revenue Taxes $0 $0 $0 $0 Licenses & pennits 0 0 0 0 Intergovemrnental 0 0 0 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 1,776,504 1,411,370 1,429,900 1,533,513 Debt Proceeds 0 0 0 0 Total revenue 1,776,504 1,411,370 1,429,900 1,533,513 Expenditures Personnel 224,788 156,317 240,000 240,000 Supplies, services & taxes 1,540,042 956,747 1,189,900 1,289,177 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 1,764,830 1,113,064 1,429,900 1,529,177 Revenue over(under) expenditure 11,674 298,306 0 4,336 Beginning fund balance 1,567,684 1,579,358 1,793,583 1,861,723 Ending fund balance $1,579,358 $1,877,664 $1,793,583 $1,866,059 147 RiskManagement 2013 Goals: • Continue to maintain o reserve balance at least equal to the projected iund liability. • Obtain favorable renewal rates for the City's property, liability, workers' compensation and surety insurance. • Continue to maintain lower workers' com- pensation assessments than would be charged by State Fund. • Continue to provide risk management and safety training hu City employees. 148 Security Employment Internal &7 -vice Fund Summary: The Employment Security Fund was created in 2011 by Ordinance 5153. The City is a re- imbursable employer with the Washington State Employment Security Department (ESD). Unemployment benefits paid to a terminated City employee is reimbursed by the City to ESD. Previously, the expense was charged to the department the employee last worked. By creating a separate fund each department contributes based on wages paid. This in effect spreads the expenditure over time between all departments an employee worked during his /her tenure. It also allows for accuracy in budgeting expenditures. Expenditures Personnel Employment Security 39,439 271,105 180,000 Actual Actual Budget Budget 0 2010 2011 2012 2013 Revenue Debt service 0 0 0 Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 0 63,993 247,400 232,400 Debt Proceeds 0 0 0 0 Total revenue 0 63,993 247,400 232,400 Expenditures Personnel 0 39,439 271,105 180,000 Supplies, services & taxes 0 0 0 0 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 0 39,439 271,105 180,000 Revenue over(under) expenditure 0 24,554 - 23,705 52,400 Beginning fund balance 0 0 24,554 102,554 Fading fund balance $0 $24,554 $849 $154,954 149 Accumulated Leave Liability Internal Service Fund Summary: The Accumulated Leave Liability Fund was created in 2011 by Ordinance 5153. Previ- ously, vacation accrued paid out at termina- tion was expended in the department the em- ployee last worked. By creating a separate fund each department contributes based on wages paid and it spreads the expenditure over time between all departments an em- ployee worked during his /her tenure. This also allows for accuracy in budgeting expen- ditures. Expenditures Personnel Accumulated Leave Liability 89,749 248,700 200,000 Actual Actual Budget Budget 0 2010 2011 2012 2013 Revenue Debt service 0 0 0 Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 0 97,955 248,700 234,900 Debt Proceeds 0 0 0 0 Total revenue 0 97,955 248,700 234,900 Expenditures Personnel 0 89,749 248,700 200,000 Supplies, services & taxes 0 0 0 0 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 0 89,749 248,700 200,000 Revenue over(under) expenditure 0 8,206 0 34,900 Beginning fund balance 0 0 8,206 38,206 Ending fund balance $0 $8,206 $8,206 $73,106 150 Equipment v— i to Internal &7 -vice Fund Summary: The Equipment Rental & Reserve Fund is an internal service fund which finances the fuel- ing and repair of City vehicles and equipment. Revenues are generated through user fees paid by departments utilizing fleet services. This fund manages the operation and maintenance of City vehicles and equipment including fire trucks, police cars, backhoes, road graders and other equipment. ER &R Maintenance Actual Actual Budget Budget 2010 2011 2012 2013 FTE positions 7.00 7.00 5.00 4.00 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 6,695 0 0 Charges for services 1,821,325 1,741,611 1,581,760 1,578,000 Fines & forfeits 0 0 0 0 Other revenue 30,994 20,686 2,000 640 Debt Proceeds 0 0 0 0 Total revenue 1,852,319 1,768,992 1,583,760 1,578,640 Expenditures Personnel 633,533 557,452 533,500 504,800 Supplies, services & taxes 1,022,666 1,094,442 1,151,725 1,126,817 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 437,029 2,600 0 0 Total expenditures 2,093,228 1,654,494 1,685,225 1,631,617 Revenue over(under) expenditure - 240,909 114,498 - 101,465 - 52,977 Beginning fund balance 453,871 212,962 229,871 185,644 Ending fund balance $212,962 $327,460 $128,406 $132,667 151 Equipment Rental & Reserve—Reserves Internal Se7 Fund Summary: This division manages the replacement of City vehicles and equipment including fire support vehicles and ambulances, police cars, backhoes, road graders and other equipment. ERR is responsible for asset replacement planning and financing. Replacement funds are accumulated through rental fees paid by the user. Expenditures Personnel ER &R - Reserves 0 0 0 Actual Actual Budget Budget 0 2010 2011 2012 2013 Revenue Debt service 0 0 0 Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 1,561,209 464,784 88,159 58,800 Debt Proceeds 0 0 0 0 Total revenue 1,561,209 464,784 88,159 58,800 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 0 0 0 0 Capital expenditures 164,829 276,238 515,400 384,000 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 164,829 276,238 515,400 384,000 Revenue over(under) expenditure 1,396,380 188,546 - 427,241 - 325,200 Beginning fund balance 4,484,669 5,881,049 6,076,961 5,881,134 Ending fund balance $5,881,049 $6,069,595 $5,649,720 $5,555,934 152 Equipment Services 2013 Goals: • No lost-time accidents • Update the City's 10 year vehicle and equip- ment replacement plan o Vehicle purchases will use fuel effi- ciency as a major part of vehicle re- placement specifications • Continue ongoing efforts to right size the fleet • Produce a "Policies and Procedures" manual for the Equipment Rental and Revolving Fund • Reduce expenditures on vehicle parts by in- creasing comparative parts pricing • Reduce vehicle fuel consumption by 3% over 2012 153 Information Internal Service Fund Summary: Information Technology provides city depart- ments with customized automated systems, computer hardware /software support, local/ wide area network infrastructure support, de- sign assistance, acquisition, installation, train- ing and maintenance of hardware and soft- ware systems. Information Technology Actual Actual Budget Budget 2010 2011 2012 2013 FTE positions Revenue Taxes Licenses & permits Intergovernmental Charges for services Fines & forfeits Other revenue Debt Proceeds Total revenue Expenditures Personnel Supplies, services & taxes Capital expenditures Debt service Transfers Total expenditures 5.00 6.00 5.00 5.00 $0 $0 $0 $0 0 0 0 0 0 0 0 0 1,000,000 712,985 789,500 1,100,973 0 0 0 0 5,754 4,653 0 0 0 0 0 0 1,005,754 717,638 789,500 1,100,973 541,173 464,238 536,800 536,200 367,486 245,904 416,114 541,467 0 0 60,000 85,000 0 0 0 0 0 2,400 0 0 908,659 712,542 1,012,914 1,162,667 Revenue over(under) expenditure 97,095 5,096 - 223,414 - 61,694 Beginning fund balance 306,161 403,256 349,594 127,858 Ending fund balance $403,256 $408,352 $126,180 $66,164 154 Information Technology 2013 Goals: • Continue to provide added redundancy to server and network appliances • Complete the conversion of the Nortel phone sys- tem to VoIP Shoretel system • Set-up a computer forensics laboratory • Assist in the completion of the upgrade of Utility Billing Software • Upgrade Paladin Permitting System • Upgrade Pentamation Accounting Software • Maintain current service levels in an expanding environment without increasing staffing or replac- ing equipment where possible to include incorpo- rating maintenance and service for City wide tele- phones. 155 156 M M T i MMUT4 7 ff V, & i A Capital Improvement Plan (CIP) is a multi- year plan that provides a planned and pro- grammed approach to utilizing the City's finan- cial resources in the most efficient manner to meet service and infrastructure needs. The City has prepared a comprehensive capital projects list as a part of the 2013 annual budget process. This list provides a six -year view of intended projects and serves as a resource for the City Council, City staff, and the citizens of Bremerton in understanding the scope, timing, and funding of key projects. While funding was identified as a part of each project description, some unfunded and underfunded projects have been included for the future periods of 2014 through 2018 in order to keep them in the fore- front as targets for grants, ballot measures, and other continued funding efforts. Projects identi- fied to occur in 2013 however were required to have a designated revenue source and are inte- grated into the City's annual budget for 2013. The 2013 — 2018 Capital Improvement Plan is comprised of general- purpose (municipal capital improvements), transportation, and utility pro- jects. On September 21, 2005 the Council adopted a Wastewater Comprehensive Plan by Resolution No. 2979. In addition, on December 20, 2006 the City Council adopted a Water Sys- tem Plan by Ordinance No. 4992. Finally, on October 19, 2011 the City Council adopted a separate Transportation Improvement Plan by Resolution No. 3154 with an amending resolu- tion No. 3166 adopted on April 4th, 2012. These individual components of Bremerton's Capital Improvement Plan are summarized and then incorporated into this city -wide Capital Improvement Plan. These separate plans as pre- viously adopted encompass the vast majority of the City's planned capital programs and include detailed information on the scope, timing, and reason for their being undertaken. Readers are encouraged to review the separate transportation and utility system capital plans to learn more about the significant programs described for these specific areas. The City of Bremerton considers its six -year capital plan as a long -range plan for addressing capital needs. The purposes and goals of the CIP are to: • Provide capital facilities and infrastructure that are needed by the community for civic pur- poses and support the vision of Bremerton's future as articulated in the Comprehensive Plan. • Support the provision of City services con- sistent with the expectations of the community, as expressed in the City's declared level of ser- vice standards. • Preserve levels of service as growth and de- velopment add new demands. • Provide facilities that meet special needs of the community, rehabilitate and/or replace the City's facilities and infrastructure to extend use- ful life and assure continued efficiency. In developing the Capital Improvement Plan, the Department of Community Development has worked with Financial Services to ensure that the information required by the Growth Management Act (GMA) has been included in the plan. 157 Capital 1 i Program Capital Improvement Plan Process Overview of the 2013 — 2018 Capital Improve - The annual update of the capital improvement ment Plan plan began with a request to the City depart- The 2013 — 2018 Capital Improvement Plan sup - ments to submit a list of various capital improve- ports the City's continued commitment to revi- ment projects to be considered. This was initi- talization of Bremerton with the inclusion of ma- ated during April 2012 as the start of the sched jor projects that are part of the plan for redevel- uled annual budget development. Financial Ser- opment and revitalization, along with other pro - vices then compiled this list and ensured jects that rehabilitate or restore existing infra - throughout the development of the annual oper- structure, including major maintenance projects ating budget that the CIP was kept current and identified in the plan. The City's capitalization consistent with the operating budget submittals policy defines capital assets as tangible objects and with the recently adopted Transportation Im- of a long -term character that will continue to be provement Plan, Wastewater Comprehensive held or used such as land, buildings, machinery, Plan, and Water System Plan, — all of which furniture, and other equipment with a life expec- were prepared separately by the Public Works tancy greater than one year and having a value of Department and adopted by the City Council af- $10,000 or greater. ter separate study sessions and public hearings. The final Capital Improvement Plan is now pre- While the majority of expenditures identified in sented herein together with the proposed annual the Capital Improvement Plan are capital expen- budget to the City Council for approval. The ditures, there are programs included that are not Council will hold public hearings to review the characterized as "capital" per the City's account - Capital Improvement Plan and annual budget. ing policy on capitalization, but are included in Upon completion of the public hearing process, the CIP due to their significant impact on infra - the Capital Improvement Plan and annual budget structure and as required by state RCW to ensure will then be formally adopted by Ordinance. appropriate eligibility for the use of Real Estate Excise Tax to fund these efforts. The 2013 Impact of Capital Improvements on Operat- budget includes $243,300 in debt service that is ing Budget included in the CIP. Several projects currently underway or planned for implementation in the 2013 through 2018 timeframe have been identified to have future operational cost impacts for the City. The most significant of these projects are the Park Plaza garage and Kiwanis Park projects which will most likely put additional pressure on Facilities and Parks maintenance personnel. Other projects may also require additional staff support for maintenance and operations than is otherwise currently available. This situation is now made worse with the current economic downturn and reductions in staffing. 158 Capital 1 i Program City -wide Capital Improvement Program Governmental Funds General Fund Fire General Facilities Arteial Streets Streets Parking Operating Police Special Projects BKAT 1% for Arts Government Center LTGO (Debt Service) Park Facilities Construction Evergreen Park Remediation Lower Wheaton Way Total Governmental Funds Enterprise Funds Water Capital Utility Gold Mountain Golf Wastewater Capital Utility Storm Capital Utility Total Enterprise Funds Internal Service Funds Equipment Rental & Reserve Information Technology Total Internal Service Funds Total All Funds Budget 2013 2014 Estimated 2015 2016 2017 2018 S - S 90,000 S 590,000 S 1,100,000 S 950,000 S 65,000 44,000 140,000 70,000 30,000 15,000 3,070,000 10,000 - - - - 475,000 6,210,000 15,230,000 5,430,000 8,480,000 9,620,000 - 35,000 15,000 75,000 - - 50,000 50,000 50,000 50,000 50,000 50,000 38,000 46,000 46,000 30,000 20,000 25,000 10,000 10,000 10,000 10,000 10,000 10,000 243,300 329,863 331,163 337,363 333,363 334,363 160,850 806,350 100,000 570,000 623,900 - 30,000 36,500 36,500 53,500 50,000 30,912 1,570,000 - - - S 4,173,062 S 937,713 S16,548,663 S 7,725,863 S 10,547,263 S10,054,363 S 3,837,000 S 2,525,000 S 4,605,000 S 3,455,000 S 8,180,000 S 6,085,000 - 20,000 30,000 1,025,000 - - 5,305,000 6,227,000 5,125,000 8,545,000 10,970,000 7,520,000 753,000 855,000 795,000 1,020,000 470,000 350,000 S 9,895,000 S 9,627,000 S10,555,000 S 14,045,000 S 19,620,000 S13,955,000 S 384,000 S 315,000 S 1,100,000 S 1,500,000 S 160,000 S 2,350,000 85,000 60,000 - 60,000 - S 469,000 S 375,000 S 1,100,000 S 1,560,000 S 1,260,000 S 2,350,000 S 14,537,062 S 19,239,713 S 28,203,663 S 23,330,863 S 31,427,263 S 26,359,363 159 City -Wide Capital Improvement Program Project Listing 2013 2014 2015 2016 2017 2018 General Fund Fire Station 92 Reroof - - Fire Station 93 Dormitory Addition - 70,000 Fire Department 10,000 - Library 5th St. Planter Lighting - 15,000 Library 5th St. Water Fixtures Architectural Study $ $ - S 40,000 S S S Breathing Air Compressors 71,000 - - - - - - - S Bunker Gear Dryers 19,000 500,000 250,000 500,000 Controlled Intersection Improvements - 200,000 200,000 200,000 Electronic Sign for Station # 1 Street Lighting Improvements - - 50,000 Fire Engine Replacement 140,000 550,000 550,000 550,000 Remodel Fire Station 92 30,000 - 350,000 - Remodel Fire Station 93 - - 350,000 S S 90,000 S 590,000 S 1,100,000 S 950,000 S General Facilities Court Elevator Security Cameras S S 11,000 S - S S S Enclose Work Bay at Oyster Bay - 70,000 Fire Station 92 Dormitory Addition - 70,000 Fire Station 92 Reroof - - Fire Station 93 Dormitory Addition - 70,000 Fire Station #3, Custom Cabinetry 10,000 - Library 5th St. Planter Lighting - 15,000 Library 5th St. Water Fixtures - 30,000 - Library 5th St. Security Camera System 12,000 Naval Museum Emergency Exit 11,000 Police Station, AnnexRoof 65,000 - - Police Station, HVAC Improvements - - - - - - S 65,000 S 44,000 S 140,000 S 70,000 S 30,000 S 15,000 Arterial Street Bremerton HWY Safety Improvements S 10,000 S - S S S S Pacific Ave - 6th St to 11th St 3,050,000 10,000 SR303 11th St & Warren Ave Intersection 10,000 - S 3,070,000 S 10,000 S S S S Street Bridge Improvements S S 500,000 S 3,000,000 S - S - S - New Street Construction 880,000 7,350,000 700,000 4,000,000 4,400,000 Non - Motorized Transportation - - - - 350,000 Pavement Preservation 450,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 Sidewalk Improvements 25,000 600,000 650,000 500,000 250,000 500,000 Signalization Improvements - 200,000 200,000 200,000 200,000 200,000 Street Lighting Improvements - - - - 140,000 Traffic Calming 30,000 30,000 30,000 30,000 30,000 S 475,000 S 6,210,000 S 15,230,000 S 5,430,000 S 8,480,000 S 9,620,000 160 City -Wide Capital Improvement Program Project Listing 2013 2014 2015 2016 2017 2018 Parking Harborside Security Camera System S S 20,000 S S S S Parking Facility -Gard Rails 15,000 Parking Lot Lighting - 75,000 Parking Lot Signs - 15,000 - S S 35,000 S 15,000 S 75,000 S S Police Special Projects Machinery & Equipment S 10,000 S 10,000 S 10,000 S 10,000 S 10,000 S 10,000 SOGVehicles 40,000 40,000 40,000 40,000 40,000 40,000 S 50,000 S 50,000 S 50,000 S 50,000 S 50,000 S 50,000 BKAT BKAT Production Equipment Upgrades S 38,000 S 46,000 S 46,000 S 30,000 S 20,000 S 25,000 S 38,000 S 46,000 S 46,000 S 30,000 S 20,000 S 25,000 1% For Art Public Art Work S 10,000 S 10,000 S 10,000 S 10,000 S 10,000 S 10,000 S 10,000 S 10,000 S 10,000 S 10,000 S 10,000 S 10,000 Govemement Center LTGO Government Center Debt Service S 243,300 S 329,863 S 331,163 S 337,363 S 333,363 S 334,363 S 243,300 S 329,863 S 331,163 S 337,363 S 333,363 S 334,363 Parks Facilities Construction Anderson Cove Waterfront Development S - S 150,000 S S S S Evergreen Park Accessible Play Project 160,850 211,350 Glenn Jarstad Aquatic Center Upgrades - 325,000 Lions Park - Dock Renovation - 120,000 Maintenance Facility Relocation - 373,900 Neighborhood Park Expansion - 250,000 Off -Leash Dog Park Project 45,000 - Sheridan Park Center Energy Efficiency 75,000 100,000 - Warren Avenue Playfield Renovation - - 450,000 - S 160,850 S 806,350 S 100,000 S 570,000 S 623,900 S Evergreen Park Remediation Remediation Monitoring S 30,000 S 36,500 S 36,500 S 53,500 S 50,000 S S 30,000 S 36,500 S 36,500 S 53,500 S 50,000 S Lower Wheaton Way Lower Wheaton Way S 30,912 S 1,570,000 S - S - S - S S 30,912 S 1,570,000 S - S - S - S 161 City -Wide Capital Improvement Program Project Listing Wastewater Capital Beach Sewers 2013 2014 S 1,075,000 2015 2016 S 200,000 2017 2018 Water Capital - 450,000 - - Force Mains - - - Buildings S 262,000 S 30,000 S 75,000 S 900,000 S - S Equipment 20,000 20,000 - 20,000 20,000 300,000 20,000 20,000 Land 150,000 - - - - Miscellaneous Equipment - - Pump Stations 125,000 125,000 20,000 125,000 125,000 - 125,000 125,000 Reservoir &Dam - 575,000 735,000 2,250,000 250,000 825,000 5,220,000 2,300,000 Roads & Bridges 50,000 270,000 - 40,000 40,000 250,000 20,000 20,000 Water Appurtenances 370,000 455,000 - 1,270,000 1,370,000 - 270,000 270,000 Water Sources - Wells & Surface 120,000 100,000 75,000 - S 5,125,000 325,000 500,000 Water Treatment 100,000 150,000 - - - - WaterMains 2,640,000 800,000 750,000 750,000 2,200,000 2,850,000 S 3,837,000 S 2,525,000 S 4,605,000 S 3,455,000 S 8,180,000 S 6,085,000 Gold Mountain Golf Capital Equipment S - S - S - S 25,000 S - S - Clubhouse Improvements 20,000 20,000 - Irrigation System on Cascade Course - - 1,000,000 Road and Parking Lot Improvements - 10,000 - S S 20,000 S 30,000 S 1,025,000 S S Wastewater Capital Beach Sewers S 1,475,000 S 250,000 S 1,075,000 S 400,000 S 2,200,000 S 200,000 Buildings 25,000 50,000 - 450,000 - - Force Mains - - - - 200,000 - Gravity Sewers 1,025,000 1,575,000 1,450,000 2,225,000 350,000 350,000 Inverted Siphons - - - - 300,000 4,000,000 Low Pressure Sewers 250,000 2,500,000 - - - - Miscellaneous Equipment 20,000 20,000 920,000 770,000 20,000 20,000 Mtfalls - - 150,000 2,600,000 450,000 - Pump Stations 735,000 875,000 1,200,000 825,000 700,000 700,000 Re -use - - - - - 250,000 Treatment 1,775,000 957,000 330,000 500,000 - - ULID's - - - 775,000 6,750,000 2,000,000 S 5,305,000 S 6,227,000 S 5,125,000 S 8,545,000 S 10,970,000 S 7,520,000 Stormwater Capital City Culverts S 63,000 S 125,000 S 500,000 S 50,000 S 50,000 S 300,000 LID Projects 470,000 10,000 - - - - MtIalls 50,000 550,000 50,000 150,000 - - Storm Drainage & Ditches 170,000 170,000 245,000 820,000 420,000 50,000 S 753,000 S 855,000 S 795,000 S 1,020,000 S 470,000 S 350,000 162 City -Wide Capital Improvement Program Project Listing 163 2013 2014 2015 2016 2017 2018 ER &R Reserves City Vehicles & Equipment $ 384,000 S 315,000 $ 1,100,000 $ 1,500,000 $ 1,260,000 $ 2,350,000 $ 384,000 S 315,000 $ 1,100,000 $ 1,500,000 $ 1,260,000 $ 2,350,000 Information Technology Network and Server Equipment $ - S 60,000 $ - $ 60,000 $ - $ - Phone System Replacement $ 85,000 $ 85,000 S 60,000 $ - $ 60,000 $ - $ - $14,537,062 $19,239,713 $ 28,203,663 $23,330,863 $ 31,427,263 $26,359,363 163 164 The City of Bremerton is accountable to its citizens for the efficient use of public dollars. Resources entrusted to the City should be used in a manner that provides services, pub- lic facilities, and infrastructure necessary to meet the needs of the community — both for today and for the future. The following fi- nancial goals and policies establish a frame- work of financial health and stability that is required to meet those expectations. The goals expressed here define what consti- tutes a "good outcome" for the city in regards to financial planning and decisions. Goals indicate the objectives - while the policies describe actual boundaries (or measurable) that are deemed necessary to achieve those goals. Goals for Financial Sustainability • Diversified annual resources that are suf- ficient to provide for the regular and on- going operations associated with core city services — plus enough additional margins to cover debt service requirements and normal (average) ongoing capital expen- ditures. • Debt financing should be used to smooth the effects of unusual or significant amounts of capital expenditures and /or to finance facilities that are dedicated to the benefit of limited users (for example — Local Improvement District "LID "). Policy - • The budget and financial plans of the City shall balance recurring operating ex- penses, debt service, and average ongoing capital requirements to recurring operating revenue. Average ongoing capital re- quirements are defined to include pay- ments necessary to the various Internal Service funds (i.e. ER &R, and Informa- tion Technology) and average recurring capital expenditures. • Before the City undertakes capital expen- ditures or accepts grant funds, the ongoing costs and commitments should be de- scribed fully including identification of the revenue sources expected to provide for such ongoing costs- so that proper consid- eration may be given to the longer term financial sustainability of the project or commitment. • Where possible, grants or contributions of capital will be identified for proposed City expenditures. • Deficit financing and borrowing will not be used to support on -going City services and operations. Expenses will be reduced to conform to the long -term revenue fore- cast. Interfund loans are permissible to cover temporary gaps in cash flow, but only when supported by a clear expecta- tion and schedule for repayment over a short duration of time (3 years or less) and with interest assessed based on the current 165 Goals Financial 1 , • Washington State Local Government In- vestment Pool rate. Cash balances in excess of the amount re- quired to maintain strategic reserves may be used to fund one -time or non - recurring costs. Preference should be given to uses that reduce ongoing expenses (for exam- ple - early retirement of debt). Replacement Reserves based on expected replacement cost will be collected and placed in the Equipment Rental and Re- serve Fund (ER &R) for equipment (other than computer equipment) or vehicles (other than fire engines) with a value of $20,000 or more if it is expected to be a continued need beyond its estimated initial useful life. The cost of computer equip- ment replacement will be included in the annual payments made to the Information Technology Fund (IT) for each computer by its using department. These payments are based on an expected five -year re- placement schedule. In addition to ER &R and IT, other internal service funds may be established to appropriately account for and collect expenses for specific costs with the approval of the Director of Finan- cial Services and the City Council. An amount equal to the annual fractional esti- mated cost of replacement based on the expected useful life of an asset will be in- cluded in the service charges paid by City departments to the various Internal Ser- vice funds (i.e. Equipment Rental & Re- serve fund and Information Technology). Replacement cost will be reevaluated peri- odically throughout the life of the asset and replacement reserve charges adjusted accordingly. Assets with an initial value less than $20,000 may be included in the Equipment Rental and Reserve Fund upon request by the using department with the approval of the Director of Public Works and Utilities and the Director of Financial Services. • Long -term borrowing will be confined to significant capital improvements (or simi- lar projects) which have an extended life and when it is not practicable to be fi- nanced from current revenues. All other available and appropriate sources of fi- nancing should be exhausted before long term borrowing is pursued. • Bonds cannot be issued for a longer ma- turity schedule than a conservative esti- mate of the weighted average useful lives of the assets to be financed. The City will keep the average maturity of general obli- gation bonds at or below twenty years. • Where possible, the City will use special assessment revenue, or other self - supporting bonds instead of general obli- gation bonds. • The City Utility Systems shall strive to maintain a minimum debt service cover- age (annual gross revenues less annual operating and maintenance expenses di- vided by annual debt service) of the com- bined Utilities (Water, Wastewater, Stormwater) of at least 1.5x. Goals for Financial Flexibility • Sufficient operating reserves (working capital) to manage monthly and daily cash flow variability. • Adequate liquidity to provide for limited 166 Goals Financial 1 , interruptions in revenues (natural disas- ters, unexpected loss of revenue source, etc) . • Contingency and reserve funds should be available for use in the event of emer- gency and /or unforeseen events. Policy • The City will maintain reserves required by law, ordinance, and /or bond cove- nants. • The City will strive to maintain ending cash and investment balances in the Gen- eral Fund of no less than 8.5% of total planned annual operating expenses. • The City will strive to maintain ending cash and investment balances of no less than 12% of total planned annual operat- ing expenses for the Gold Mountain Golf Complex, Water Utility, Wastewater Util- ity, and Stormwater Utility. • The City will strive to maintain a balance of at least $1,000,000 in the Contingency Reserve fund as a provision for unfore- seen or catastrophic events and emergen- cies. 0 meet regulatory requirements 0 provide core city services 0 contribute to the achievement of stated goals and policies 0 or undertaken in anticipation of an emerging requirement. Policy • Budget managers will provide sufficient documentation to support requested budget appropriations and in a manner that clearly demonstrates that the expen- diture is necessary to either meet regula- tory requirements, provide core city ser- vices, or contributes to the achievement of stated goals or policies of the City. • A comprehensive multi -year (minimum of six years) plan for City capital im- provements will be prepared and updated annually. The Capital Improvement Plan will be consistent with and support the City's Comprehensive Plan. The Com- prehensive Plan service level goals should be included in the Capital Im- provement Plan. Goals for Accountability Goals for Stewardship ofPublic Funds • • Maintain public trust and confidence by utilizing resources in the most efficient manner possible. • Expenditures should be necessary to ei- ther: Reports demonstrating the status of finan- cial activity and results should be pre- pared on a timely basis and in compliance with BARS and GAAP accounting re- quirements. Reports showing the status of financial policy compliance should be provided periodically. 167 Goals Financial 1 , • Ensure the legal use of public assets through an effective system of internal controls. To ensure all local, state, and • federal rules are followed. Policy - • An annual audit will be performed by the State Auditor's Office and include the 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 inteanet 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- tify and address material deficiencies in internal controls. The City shall manage and invest its re- sidual cash through the City Treasurer on a continuous basis in accordance with the City's investment policies and within the guidelines established by the Washington State Statutes based upon the following order of priorities: 1) safety, 2) liquidity, and 3) yield. 168 Goals Financial 1 , CITIZENS OF BREMERTON O) JUDGE MUNICIPAL COURT MAYOR'S OFFICE CITY COUNCIL F AUDIT COMMITTEE CITY AUDITOR CITY POLICE FINANCIAL PUBLIC WORKS COMMUNITY PARKS & FIRE - EMS ATTORNEY SERVICES SERVICES & UTILITIES DEVELOPMENT RECREATION SERVICES Council to City Patrol Records Management Engineering Land & Use Planning Parks Building Fire Suppression & Maintenance Civil Legal Services Traffic Admin Support Services Street Lighting & Building Inspections Recreation Programs Emergency Medical Road Maintenance Services Prosecution Investigation Public AcessTV Utility Operations Code Enforcement City Fountains Fire Prevention & Maintenance Civil Litigation Crime Prevention Information Technology Facility Maintenance Environmental Review Gold Mountain Golf Risk Management Home Detention City Clerk Forestry Management One -Stop Senior Center Permit Center & Programs Safety Program Jail Contract Conference Center Water Supply Zoning Administration Parks Commission Operating & Enforcement Support Photo Enforcement Human Resources Wastewater Treatment CDBG Home Program & Labor Relations Community Policing B & O Tax Surface Water Annexations Management Reserve Office Business & Construction Admin Program Regulatory Licensing Special Operations Debt Management Equipment Rental Group Reserve & Operations Fiscal Policy Surveying & Mapping Oversight Cash & Bank Permit Coordination Management Accounting & Budget Utility Billing & Customer Service Animal Control Parking CITY COUNCIL CITY OF BREMERTON CITIZENS COUNCIL PRESIDENT District 1 Legislative Assistant Council Assistant (.80 FTE) Councilor Councilor Councilor Councilor Councilor Councilor Councilor Councilor 0 District 1 District 3 District 4 District 5 District 6 District 7 District 8 District 9 EXECUTIVE DEPARTMENT MAYOR EXECUTIVE ASSISTANT CITY CLERK PART -TIME CLERICAL v N DIRECTOR OF FINANCIAL SERVICES DEPARTMENT OF FINANCIAL SERVICES PUBLIC ACCESS TV ASSISTANT DIRECTOR PUBLIC WORKS HUMAN MANAGER FINANCIAL SERVICES 111 FINANCIAL MANAGER RESOURCE MANAGER PRODUCTION ADMINISTRATOR ACCOUNTING ASSISTANT SENIOR ACCOUNTING ASSISTANT SENIOR ACCOUNTING ASSISTANT SENIOR ACCOUNTING ASSISTANT II PAYROLL SPECIALIST ACCOUNTING HUMAN RESOURCE ASSISTANT SENIOR ASSISTANT BUDGET INFORMATION TECH ANALYST MANAGER NETWORK ADMINISTRATOR LEAD PC TECHNICIAN CUSTOMER SERVICE ANALYST WEBSITE COORD GRAPHIC DESIGN CITY ATTORNEY'S OFFICE CITY ATTORNEY LEGAL ASSISTANT II w CIVIL PROSECUTION DIVISION I I DIVISION ASSISTANT LEGAL ASSISTANT II CITY ATTORNEY II RISK MANAGEMENT DIVISION RISK MANAGEMENT SPECIALIST ASSISTANT CITY ATTORNEY 1 11 I PROSECUTOR 11 MUNICIPAL COURT JUDGE PROBATION OFFICER COURT ADMINISTRATOR LEGAL TECHNICIAN (.50 FTE) CITY AUDITOR DEPARTMENT AUDIT COMMITTEE CITY AUDITOR Auditor Assistant (.20 FTE) DEPARTMENT OF COMMUNITY DEVELOPMENT BREMERTON POLICE DEPARTMENT CHIEF OF POLICE OA Sr. Captain Operation Division V I I Sergeants (2) I Lieutenant I Sergeant . 1st Shift Special Operations OA Sr. (5) Captain Support Service Division Lieutenant icers Traffic Sergeants (2) Sergeants (2) OA Sr. Sergeat = Patrol (3) 2nd Shift 3rd Shift (5) General Investigation SOG Detectives Patrol Officers Patrol Officers (4) OA Sr. (g) (g) Volunteer Westnet Reserves (2) K_g K_g Detective Detectives Officer Officer ( Volunteer Chaplains (6) Crime Scenes FIRE MARSHAL CAPTAIN FF/ ] INSPECTOR 178 FIRE DEPARTMENT FIRE CHIEF OFFICE BATTALION ASSISTANT SR CHIEF A B C SHIFT SHIFT SHIFT BATTALION BATTALION BATTALION CHIEF CHIEF CHIEF STATION STATION STATION 1 -A 1 -B 1 -C CAPTAIN LIEUTENANT LIEUTENANT FF /M ECH FF /M ECH FF /M ECH FF FF FF FF /PM FF /PM MEDICAL OFFICER STATION STATION STATION 2 -A 2 -B 2 -C LIEUTENANT CAPTAIN LIEUTENANT FF FF FF FF /PM FF /PM FF /PM FF /PM FF /PM FF /PM STATION STATION STATION 3 -A 3 -B 3 -C LIEUTENANT LIEUTENANT CAPTAIN FF FF FF FF /PM FF /PM FF /PM FF /PM FF /PM FF /PM RELIEF RELIEF RELIEF LIEUTENANT LIEUTENANT LIEUTENANT FF FF FF FF FF FF FF� �F11 ��� FIRE MARSHAL CAPTAIN FF/ ] INSPECTOR 178 PARKS AND RECREATION DEPARTMENT PARKS & RECREATION COMMISSION DIRECTOR OF PARKS AND RECREATION co GOLF OPERATIONS RECREATION MANAGER RECREATION PROGRAM COORDINATOR II (1) RECREATION PROGRAM COORDINATOR III (2) PARK MAINTENANCE MANAGER PARK MAINTENANCE SUPERVISOR PARKS SERVICE SPECIALIST SR (4) PARKS SERVICE SPECIALIST (4) PARKS DEVELOPMENT PLANNER PARKS LABORER (2) DEPARTMENT OF PUBLIC WORKS & UTILITIES DIRECTOR OF PUBLIC WORKS & UTILITIES W O Administration Division Manager Utility Account Supervisor Accounting Assistant III Accounting Assistant II Customer Service Representative Office Assistant II Office Assistant Sr ( City Engineer Project Assistant Office Assistant Sr Managing Engineer (Utilities) Civil Engineer II (2) Engineering Tech IV (4) Managing Engineer (Transportation) Civil Engineer III Civil Engineer I Engineering Tech Sr Eningineering Tech IV PW Operations Manager / Equipment Maint Manager Electronics Tech Journey Electrician (2) Street Service Specialist Supervisor Sign Shop Service Spec Sr Sign Shop Service Spec t Sery Spec Sr Stree (2) Street Sery Spec (2) Automotive Equipment Technician Supervisor Auto Equp Tech (2) Auto Tech Asst Utility Operations Manager Water Distribution Supervisor Lead Utility Sery Spec (2) Utility Sery Spec Sr (5) Utiliity Sery Spec (4) Sewer /Storm Collection Supervisor Lead Utility Sery Spec Utility Sery Spec Sr (4) Utility Sery Spec (4) Facilities/Inventory Supervisor Lead Facilities Sery Spec Facilities Sery Spec Sr Facilities Sery Spec (2) Utilities Sery Spec Cross Connection Control Specialist Wastewater Manager Accounting Asst. Sr WWTP Operations Supervisor WWTP Operator II (2) WWTP Operator 1 (3) WWTP Lab Tech WWTP Maintenance Supervisor WWTP CMMS Tech WWTP Maint Tech (4) Journey Electrician WWTP Instrument Control Spec Water Resources Manager Environmental Technician (3) Water Operations Supervisor Water Operator Lead Water Operator Sr (2) Water Operator (2) Electronics Technician Forestry Manager Forestry Service Specialist Supervisor Forestry Sery Spec Sr (2) Table 1 Net Assets by Component Last Nine Fiscal Years W Governmental Activities Invested in capital assets, net of related debt Restricted Unrestricted Total governmental activities net assets Business -type activities Invested in capital assets, net of related debt Restricted Unrestricted Total business -type activities net assets Primary Government Invested in capital assets, net of related debt Restricted Unrestricted 2003 2004 2005 2006 2007 2008 2009 2010 2011 $ 50,204,781 $ 49,164,535 $ 50,329,300 $ 58,958,873 $ 69,497,809 $ 72,451,892 $ 72,087,573 $ 66,905,386 $ 71,532,476 4,492,936 11,592,172 13,542,273 7,390,108 3,168,374 2,682,534 3,111,288 8,275,949 6,008,032 7,833,989 7,067,568 9,323,734 13,822,625 15,362,418 10,777,450 9,159,249 9,434,193 5,948,429 62,531,706 67,824,275 73,195,307 80,171,606 88,028,601 85,911,876 84,358,110 84,615,528 83,488,937 86,487,527 87,788,590 89,467,683 92,069,352 92,747,306 103,397,203 122,329,665 128,158,641 128,930,881 360,852 514,774 494,194 557,859 1,483,026 3,988,736 1,174,604 1,305,903 1,527,135 6,209,697 8,265,819 11,074,025 14,575,413 23,225,228 21,514,830 21,386,589 23,973,489 26,398,932 93,058,076 96,569,183 101,035,902 107,202,624 117,455,560 128,900,769 144,890,858 153,438,033 156,856,948 136,692,308 136,953,125 139,796,983 151,028,225 162,245,115 175,849,095 194,417,238 195,064,027 200,463,357 4,853,788 12,106,946 14,036,467 7,947,967 4,651,400 6,671,270 4,285,892 9,581,852 7,535,167 14,043,686 15,333,387 20,397,759 28,398,038 38,587,646 32,292,280 30,545,838 33,407,682 32,347,361 $ 155,589,782 $ 164,393,458 $ 174,231,209 $ 187,374,230 $ 205,484,161 $ 214,812,645 $ 229,248,968 $ 238,053,561 $ 240,345,885 Total primary government net assets Table 2 Changes in Net Assets Last Nine Fiscal Years Expenses Governmental Activities 2003 2004 2005 2006 2007 2008 2009 2010 2011 Revenues General government $ 4,497,784 $ 3,178,781 $ 3,311,938 $ 4,036,679 $ 3,838,442 $ 4,799,392 $ 4,001,383 $ 3,250,587 $ Governmental Activities Public safety 15,642,194 16,435,104 18,447,613 19,018,326 21,823,943 22,694,179 23,922,957 24,187,445 Program Revenues Utilities and environment 193,048 183,645 205,404 374,985 223,469 226,975 219,431 Charges for Services $ 5,213,469 $ 6,408,743 $ 7,069,069 $ 7,898,109 $ 8,239,980 $ 8,911,480 $ 9,065,757 $ 7,974,533 $ 8,134,426 Operating Grants and Contributions 1,360,384 1,904,575 1,505,305 964,454 1,350,646 2,321,404 2,226,968 2,685,281 1,862,766 Capital Grants and Contributions 7,347,931 7,528,350 1,541,002 7,895,086 9,928,551 4,638,620 3,922,004 3,748,282 1753,775 General Revenues Cultine and recreation 3,552,084 4,633,144 5,115,632 5,581,830 6,429,966 6,859,463 5,944,853 6,510,247 Property Taxes 6,966,861 7,005,388 6,991,232 7,329,167 7,920,916 7,799,723 8,490,418 8,553,934 8,546,532 Sales Taxes 6,313,342 6,393,740 6,637,147 7,157,768 7,574,011 7,790,117 6,541,673 6,538,977 7,050,928 Business Taxes 2,632,276 3,555,740 4,224,596 3,898,778 4,783,087 3,454,258 3,706,834 3,406,535 3,175,405 Utility Taxes 3,986,704 4,055,931 4,296,416 4,744,302 4,974,578 5,087,768 4,753,803 4,531,307 4,512,670 Other Taxes 2,611,599 2,598,693 2,938,131 3,567,985 2,984,146 2,572,169 2,461,170 2,391,050 2,384,628 Other General Revenues 342,419 (131,583) 2,172,184 3,088,501 1,831,840 1,004,194 217,758 1,428,517 657,845 Total GovernneenfalReeenaies 36,774,985 39,319,577 37,375,082 46,544,150 49,587,755 43,579,733 41,386,385 41,258,416 38,078,975 Business -Epe Activities Total Business -Epe Activities 18,500,494 19,980,944 19,978,426 21,218,149 21,664,497 22,679,409 22,846,422 21,168,699 Charges for Services 21,266,386 22,026,027 24,568,993 27,738,767 27,611,963 26,764,076 27,619,991 25,981745 26,471,213 Operating Grants and Contributions - - - - - 235,414 34,341 65,812 258,531 Capital Grants and Contributions 1,200,151 2,553,628 1,279,260 755,136 4,936,686 8,449,263 3,882,290 7,417,318 2,580,408 Sales Taxes 45,131 58,973 71,500 49,180 41,562 21_,857 14_,678 - 16_,735 Business Taxes 13,704 9,588 11,572 6,672 8,004 229 - 6,486 395 Other General Revenues 54,414 (2,712) 187,537 487,531 913,859 1,005,523 556,994 584,246 613,062 Total Business -Epe Activities 22,579,786 24,645,504 26,118,862 29,037,286 33,512,074 36,476,362 32,108,294 34,055,607 29,940,344 Total Primary Government Program Revenues $ 59,354,771 $ 63,965,081 $ 63,493,944 $ 75,581,436 $ 83,099,829 $ 80,056,095 $ 73,494,679 $ 75,314,023 $ 68,019,319 Expenses Governmental Activities General government $ 4,497,784 $ 3,178,781 $ 3,311,938 $ 4,036,679 $ 3,838,442 $ 4,799,392 $ 4,001,383 $ 3,250,587 $ 4,585,130 Public safety 15,642,194 16,435,104 18,447,613 19,018,326 21,823,943 22,694,179 23,922,957 24,187,445 23,718,909 Utilities and environment 193,048 183,645 205,404 374,985 223,469 226,975 219,431 219,631 Transportation 3,823,484 6,442,549 4,453,072 7,731,187 8,936,077 8,914,778 4,214,922 4,012,477 4,235,164 Economic Environment 2,247,355 2,916,242 2,463,469 2,863,004 2,601,899 3,146,023 2,031,753 3,310,097 2,231,951 Mental/physical health 180,743 185,612 - - - - - - - Cultine and recreation 3,552,084 4,633,144 5,115,632 5,581,830 6,429,966 6,859,463 5,944,853 6,510,247 5,975,233 Interest on long -term debt 929,920 1,205,561 1,360,925 1,422,858 1,378,912 1,181,513 961,926 976,987 1,511,968 Total Governmental Expenses 31,066,612 35,180,638 35,152,649 40,859,288 45,384,224 47,818,817 41,304,769 42,467,271 42,477,986 Business -Epe Activities Water 6,244,202 7,234,139 7,189,614 8,052,273 8,247,875 9,073,514 9,242,707 8,298,916 8,868,640 Wastewater 7,879,292 8,425,512 8,409,503 8,387,319 8,589,358 9,012,578 8,927,299 9,009,876 9,822,019 Golf Course 3,522,053 3,412,554 3,318,926 3,578,441 3,498,529 3,264,660 3,198,390 2,256,772 2,135,886 Other Proprietary Funds 854,947 908,739 1,060,383 1,200,116 1,328,735 1,328,657 1,478,026 1,603,135 1,831,098 Total Business -Epe Activities 18,500,494 19,980,944 19,978,426 21,218,149 21,664,497 22,679,409 22,846,422 21,168,699 22,657,643 Total Primary Government Program Expenses $ 49,567,106 $ 55,161,582 $ 55,131,075 $ 62,077,437 $ 67,048,721 $ 70,498,226 $ 64,151,191 $ 63,635,970 $ 65,135,629 Change in Net Assets Governmental Activities Excess ofrevenues over expenses $ 5,708,373 $ 4,138,939 $ 2,222,433 $ 5,684,862 $ 4,203,531 $ (4,239,084) $ 81,616 $ (1,208,855) $ (4,399,011) Transfers 1,162,029 1,153,453 1,673,717 1,291,437 1,944,641 1,973,245 4,175,924 3,610,764 3,737,965 Governnteata[Aco oes Change in Nsa4ssets 6,870,402 5,292,392 3,896,150 6,976,299 6,148,172 (2,265,839) 4,257,540 2,401,909 (661,046) Business -Epe A,owoes Excess ofrevenues over expenses 4,079,292 4,664,560 6,140,436 7,819,137 11,847,577 13,796,953 9,261,872 12,886,908 7,282,701 Transfers (1,162,029) (1,153,453) (1,673,717) (1,291,437) (1,944,641) (1,973,245) (4,175,924) (3,610,764) (3,737,965) Busies Epe 4covioesChange in Net Assets 2,917,263 3,511,107 4,466,719 6,527,700 9,902,936 11,823,708 5,085,948 9,276,144 3,544,736 Governmental Activities Net Assets Net assets - beginning 55,732,512 62,531,706 69,299,157 73,195,307 80,171,606 82,507,135 85,911,876 84,358,110 84,615,528 Prior period adjustment /special items 1,475,059 1,708,823 (140,726) (5,811,306) (2,144,491) (465,545) Net assets - ending 62,602,914 69,299,157 73,195,307 80,171,606 88,028,601 80,100,570 84,358,110 84,615,528 83,488,937 Business -Epe Activities Net Assets Net assets- beginning 90,139,144 93,058,076 96,569,183 101,035,902 107,202,624 123,593,896 128,900,769 144,890,858 153,438,033 Prior period adjustment /special items (69,539) (360,978) 350,000 (705,529) 10,904,141 (728,969) (125,821) Net assets - ending 92,986,868 96,569,183 101,035,902 107,202,624 117,455,560 134,712,075 144,890,858 153,438,033 156,856,948 Total Primary Government Net Assets $ 155,589,782 $ 165,868,340 $ 174,231,209 $ 187,374,230 $ 205,484,161 $ 214,812,645 $ 229,248,968 $ 238,053,561 $ 240,345,885 182 Table 3 Fund Balance of Government Funds Last Ten Fiscal Years GENERAL FUND Reserved $ 95,337 $ 93,442 $ 16,070 $ 15,570 $ 14,970 $ 20,470 $ 19,070 $ $ $ 67,239 Unreserved 1,108,222 881,433 2,410,089 3,531,157 4,386,943 4,084,868 1,313,146 1,957,308 3,049,878 3,340,207 Total General Fund 1,203,559 974,875 2,426,159 3,546,727 4,401,913 4,105,338 1,332,216 1,957,308 3,049,878 3,407,446 ALL OTHER GOVERNMENTAL FUNDS Reserved 77,421 71,938 72,949 1,564,096 1,054,224 176,435 198,472 350,758 391,078 4,847,486 Unreserved, Reported In: Special Revenue Funds 6,134,056 5,247,909 3,745,126 4,593,224 5,025,387 6,251,037 5,867,682 5,758,691 4,488,327 446,822 Capital Projects Funds 12,516,679 16,070,360 8,046,173 7,653,595 6,074,023 2,626,138 1,578,618 2,096,861 6,662,498 177,567 Debt Service Funds 300,829 294,747 203,981 375,324 418,036 548,107 590,314 262,834 433,778 324,160 Total All Other Governmental Funds 19,028,985 21,684,954 12,068,229 14,186,239 12,571,670 9,601,717 8,235,086 8,469,144 11,975,681 5,796,035 TOTAL ALL GOVERNMENTAL FUNDS $ 20,232,544 $ 22,659,829 $ 14,494,388 $ 17,732,966 $ 16,973,583 $ 13,707,055 $ 9,567,302 $ 10,426,452 $ 15,025,559 $ 9,203,481 W W Table 4 Changes in Fund Balances of Government Funds Last Ten Fiscal Years REVENUES Taxes Licenses and Permits Intergovernmental Charges for services Fines and forfeits Miscellaneous Total Revenues EXPENDITURES Current General Government Public Safety Utilities and Environment Transportation Economic environment Mental/physical health Culture and recreation Debt Service: Principal Interest and other debt issue costs Capital Intergovernmental Payments Total Expenditures Excess (deficiency) of revenues over (under) expenditures 2003 2004 2005 2006 2007 2008 2009 2010 2011 $21,066,589 $22,219,675 $23,762,468 720,506 862,913 1,138,578 10,292,514 11,907,911 4,665,774 3,467,422 3,795,272 4,647,098 833,772 751,536 721,703 1,762,139 1,681,959 2,634,054 38,142,942 41,219,266 37,569,675 5,446,515 5,176,259 5,097,706 14,622,354 13,493,936 14,817,115 193,048 195,122 195,461 3,715,299 3,350,876 2,945,199 2,239,290 3,003,305 2,576,379 180,743 185,612 68,131 3,131,506 4,121,492 4,327,569 714,000 737,500 1,060,863 1,099,157 1,190,2 62 1,367,191 16,622,050 17,842,919 4,022,693 47,963,962 49,297,283 36,478,307 9( (8,078,017) 1,091,368 OTHER FINANCING SOURCES (USES) Proceeds of Long Teri Debt 10,865,000 Payments to Refunded Escrow Agent - Capital Asset Donation & Disposal - Insurance Recoveries - Transfers in 5,075,298 Transfers out (3,753, Total other financing sources and uses 12,187,118 OTHER CHANGES IN FUND BALANCE Change in Reserves for Inventory (10023) Net change in fund balances 2,356,075 Fund balances- beginning 20,232,545 Prior Period Adjustments Fund balances- ending $22,588,620 Debt service as a percentage of non-capital expenditures 5 79% 800,000 1,671,000 - (1,661,309) 5,958 2,659,534 4,955,598 6,377,743 (5,705,285) (6,885, 56,271 2,161,358 (72,486) (14148) (8,094,232) 3,238,578 22,588,620 14,494,388 $14,494,388 $17,732,966 613% 748% $25,423,632 $ 26,572,963 1,043,642 1,160,778 10,574,163 10,004,467 5,214,339 4,645,238 868,427 1,022,563 3,101,742 3,107,379 46,225,945 46,513,388 5,628,413 6,389,555 15,516,122 17,418,932 217,600 374,985 6,295,350 7,652,880 2,795,953 2,521,648 71,285 71,379 4,873,362 5,313,236 1,367,000 1,562,499 1,409,746 1,363,534 10,722,720 8,090,180 48,897,551 50,758,828 671,606) ( 440 $ 25,132,935 1,037,771 8,846,813 5,005,728 1,689,080 2,497,255 44,209,582 6,830,197 21,205,949 223,469 7,401,334 3,142,196 73,525 5,357,250 986,000 1,165,883 4,515,778 50,901,581 (6,691,999) $ 24,259,262 $ 23,958,593 $ 24,139,778 1,174,918 1,165,394 1,233,719 8,126,087 8,266,451 5,650,308 5,188,790 5,648,907 4,950,225 1,929,836 1,581,937 1,536,690 1,636,519 2,962,238 1,706,691 42,315,412 43,583,520 39,217,411 6,793,202 6,878,458 7,237,760 22,222,451 22,369,568 21,787,632 226,975 219,431 219,631 3,372,750 3,010,848 3,135,657 1,950,417 3,269,259 2,292,909 74,922 75,126 75,573 4,548,291 4,867,545 4,364,162 1,035,500 771,500 1,382,500 946,444 964,772 1,402,902 4,874,658 9,361,248 7,256,768 42,203 46,045,610 51,787,755 49,197,697 (3,730,198) (8,204,235) (9,980,286) 2,700,538 1,467,967 428,319 398,759 - - - 14,664 9,768,469 8,957,389 6,461,827 7,415,810 (10,596,716) (9,445,689) (4,195,667) (3,239,886) 1,872,291 979,667 2,694,479 4,589,347 39,932 (755) (1,507) - (759,383) (3,266,528) (3,999,027) 859,149 17,732,966 16,973,583 13,707,055 9,567,302 140,726) $16,973,583 $ 13,707,055 $ 9,567,302 $ 10,426,451 727% 686% 464% 481% 184 19,407,267 9,675,000 (10,387,010) (9,675, 40,930 511,823 18,629 1,251 5,630,979 6,921,147 (2,020,214) (3,282,833) 12,690,581 4,151,388 (10,666) 6,820 4,475,680 (5,822,078) 10,426,451 15,025,559 123,428 $ 15,025,559 $ 9,203,481 409% 6.64% Table 5 Assessed and Estimated Actual Value of Taxable Property Last Ten Fiscal Years Source: Kitsap County Assessor's Office 185 Assessed and Estimated Actual Value Percent Fiscal Increase Year Real Prop erfy Personal PropeM Total Decrease 2002 1,358,494,142 150,607,757 1,509,101,899 1.81 2003 1,447,949,250 137,191,146 1,585,140,396 5.04 2004 1,588,499,381 125,299,389 1,713,798,770 8.12 2005 1,722,154,076 125,883,139 1,848,037,215 7.83 2006 2,089,518,973 133,373,551 2,222,892,524 20.28 2007 2,557,714,553 134,674,238 2,692,388,791 21.12 2008 2,974,663,326 140,113,102 3,114,776,428 15.69 2009 2,950,336,030 134,404,987 3,084,741,017 (0.96) 2010 2,738,164,824 161,319,684 2,899,484,508 (6.01) 2011 2,592,959,827 155,787,967 2,748,747,794 (5.20) Source: Kitsap County Assessor's Office 185 Table 6 Property Tax Rates Direct and Overlapping Governments Last Ten Fiscal Years Direct Rates Overlapping Rates City Mileage Bremerton School District Fiscal Operating EMS Debt Service Total City Kitsap County State School Operating Debt Total Bremerton Port of Bremerton Public Utility Kitsap Regional Total Total Direct & Year Mileage Mileage Mileage Mileage Mileage Mileage Mileage Mileage School Mileage Mileage Debt Mileage Library Mileage Overlapping Rates Overlapping Rates 2002 3.30000 0.49620 0.15020 3.94640 1.66990 3.14750 3.08960 1.72630 4.81590 0.39060 0.11190 0.10640 0.48340 10.72560 14.67200 2003 3.20220 0.48150 0.75100 4.43470 1.60170 2.92670 3.20280 1.63560 4.83840 0.38470 0.10590 0.10180 0.46230 10.42150 14.85620 2004 3.02778 0.50000 0.62376 4.15154 1.41320 3.07972 3.07238 1.50870 4.58108 0.37595 0.09925 0.09978 0.45270 10.10168 14.25322 2005 2.85463 0.47265 0.49682 3.82410 1.30856 2.96103 2.91888 1.41966 4.33854 0.34628 0.08733 0.09221 0.41963 9.55357 13.37767 2006 2.46012 0.40695 0.47883 3.34590 1.13108 2.59911 2.54897 1.18100 3.72997 0.30368 0.07304 0.07970 0.36159 8.27816 11.62406 2007 2.10316 0.34805 0.39588 2.84710 0.96251 2.29576 2.40579 0.97236 3.37815 0.25940 0.50933 0.06782 0.30765 7.78062 10.62772 2008 1.90323 0.31487 0.29256 2.51065 0.87703 2.02829 2.22231 0.96519 3.18750 0.23606 0.45766 0.06180 0.28021 7.12855 9.63919 2009 1.96901 0.50000 0.29004 2.75905 0.90091 2.02559 2.43646 0.97730 3.41377 0.28150 0.01427 0.06348 0.28792 6.98743 9.74648 2010 2.16239 0.50000 0.30911 2.97151 0.98964 2.13360 2.78147 0.97671 3.75818 0.29218 0.03215 0.06847 0.32040 7.59463 10.56613 2011 2.32957 0.50000 0.29627 3.12583 1.02506 2.37752 3.06517 1.07096 4.13613 0.30854 0.03302 0.07376 0.34726 8.30129 11.42712 W 0) Source: Kitsap County Assessor's Office Table 7 Principal Property Taxpayers Current Year and Nine Years Ago 187 2011 2002 Percent Percent Assessed of Total Assessed of Total Name TvneofBusiness Rank Valuation Assessed Value Rank Valuation Assessed Value Puget Sound Energy Utility 1 $ 29,961,881 1.1% 1 $ 34,376,104 2.2% Qwest Corporation Telephone Utility 2 18,310,864 0.7% Kitsap Community Credit Union Finance 3 15,704,050 0.6% HCK2 LLC Fairfield Inn & Suites Mgmt 4 13,379,830 0.5% R &L Property Management HOA Condo Management 5 12,709,410 0.5% Heartland Automobile Prop LLC Retail-Automotive 6 10,741,190 0.4% Hotel Concepts of Kitsap LLC Hotel Management 7 10,724,290 0.4% Bremer Trust Commercial Property 8 10,167,230 0.4% 4 8,242,000 0.5% EP Holdings LLC Real Estate Management 9 10,106,760 0.4% AEWSH Bay Pointe Senior Housing LLC Retirement Apartments 10 8,771,220 0.3% U. S. West Telephone Utility 2 24,541,428 1.6% Northwest Corporate Campus LLC Land Development 3 12,509,540 0.8% Bay Point Retirement Community Retirement Apartments 5 7,344,979 0.5% Merit Company Community Center 6 6,729,000 0.4% Erlands Associates LLC Apartments 7 6,688,000 0.4% Viewcrest Villages Residential Properties 8 6,683,000 0.4% Fir Lane Terrace Conv Ctr Convealescent Center 9 6,504,000 0.4% Beta Ballard LLC Community Center 10 6,231,000 0.4% Total Taxable Assessed Value of 10 Largest Taxpayers 140,576,725 5.1% 119,849,051 7.6% Total Taxable Assessed Value of all Other Taxpayers 2,608,171,069 94.9% 1,357,834,996 86.6% Total Taxable Assessed Value of all Taxpayers $ 2,748,747,794 100% $ 1,568,585,817 100% Source Kitsap County Assessor's Office 187 Table 8 Property Tax Levies and Collections Last Ten Fiscal Years (In Thousands) 188 Current % of Delinquent Total % of Total Outstanding % of Outstanding Fiscal Tax Tax Tax Levy Tax Tax Tax Collections Delinquent Delinquent Year Levy Collections Collected Collections Collections to Tax Levy Taxes to Tax Levy 2002 5,952 5,667 95.21 223 5,890 98.97 448 7.52 2003 7,011 6,642 94.74 196 6,838 97.54 546 7.78 2004 7,105 6,784 95.48 195 6,979 98.23 523 7.36 2005 7,065 6,801 96.26 214 7,015 99.29 498 7.05 2006 7,431 7,188 96.73 308 7,496 100.87 631 8.49 2007 7,658 7,406 96.71 436 7,842 102.40 425 5.55 2008 7,816 7,498 95.93 190 7,688 98.36 506 6.47 2009 8,507 8,064 94.79 192 8,256 97.05 735 8.64 2010 8,613 8,209 95.31 411 8,620 100.08 669 7.77 2011 8,590 8,278 96.37 283 8,561 99.66 655 7.63 188 Table 9 Ratio of Net General Bonded Debt To Assessed Value and Net Bonded Debt Per Capita Last Ten Fiscal Years * State of Washington Office of Financial Management ** Kitsap County Assessor 189 G.O. Less Debt % Net Bonded Fiscal Assessed Bonded Service Net Bonded Debt to Debt Per Year Population* Value ** Debt Fund Debt Assessed Value Capita 2002 38,604 1,509,101,899 22,986,363 356,523 22,629,840 1.50 586 2003 38,730 1,585,140,396 26,962,502 375,436 26,587,066 1.68 686 2004 37,520 1,713,798,770 33,170,000 273,708 32,896,292 1.92 877 2005 34,580 1,848,037,215 31,875,139 401,164 31,473,975 1.70 910 2006 35,910 2,222,892,524 30,318,664 457,626 29,861,038 1.34 832 2007 35,810 2,692,388,791 28,619,400 573,654 28,045,746 1.04 783 2008 36,860 3,114,776,428 27,424,767 623,385 26,801,382 0.86 727 2009 36,620 3,084,741,017 26,847,185 313,948 26,533,237 0.86 725 2010 36,190 2,899,484,508 35,705,685 474,303 35,231,382 1.22 974 2011 38,790 2,748,747,794 39,511,239 426,513 39,084,726 1.42 1,008 * State of Washington Office of Financial Management ** Kitsap County Assessor 189 Table 10 Computation of Direct and Overlapping Debt December 31, 2011 Amount Applicable To Bremerton 39,511,239 11,260,301 1,834,009 15,137,113 5,828 67,748,489 190 Gross General Percentage Obligation Debt Applicable Jurisdiction Outstanding To Bremerton City of Bremerton 39,511,239 100.00 Kitsap County 116,445,722 9.67 Port of Bremerton 7,895,000 23.23 School District #100 20,051,812 75.49 So. Kitsap Schools - Voted 3,428,079 0.17 TOTAL 187,331,852 Amount Applicable To Bremerton 39,511,239 11,260,301 1,834,009 15,137,113 5,828 67,748,489 190 Table 11 Computation of Legal Debt Margin as of December 31, 2011 Total Taxable property Value 2,548,965,492 for collection in 2012 2.5% ($63,724,149) general purposes limit is allocated between: Up to 1.5% debt without a vote (councilmanic) 38,234,482 Less: outstanding debt 29,226,239 Less: contracts payable 3,676,914 Less: excess of debt with a vote Add: available assets 2,174,648 Equals: remaining debt capacity without a vote 7,505,977 1 % general purposes debt with a vote 25,489,655 Less: outstanding debt 10,285,000 Less: contracts payable Add: assets available 20,635 Equals: remaining debt capacity with a vote 15,225,290 2.5% utility purpose limit, voted 63,724,137 Less: outstanding debt Less: contracts payable Add: assets available Equals: remaining debt capacity - utility purpose, voted 63,724,137 2.5% open space, park and capital facilities , voted 63,724,137 Less: outstanding debt Less: contracts payable Add: assets available Equals remaing debt capacity - open space park and capital facilities, voted 63,724,137 191 Table 12 Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Expenditures Last Ten Fiscal Years Includes general, special revenue and debt service funds; does not include Golf Course Bonds. *Includes $9,315,000 of refunded debt. ** Includes $9,675,000 of refunded debt 192 Ratio of Debt Total Total Service To General Fiscal Debt General Expenditures Year Principal Interest Service Expenditures Percent 2002 865,000 201,052 1,066,052 35,808,218 2.98 2003 714,000 876,982 1,590,982 36,418,718 4.37 2004 697,500 1,017,920 1,715,420 35,762,460 4.80 2005 2,650,863 1,098,277 3,749,140 38,144,147 9.83 2006 1,231,475 1,145,958 2,377,433 46,186,270 5.15 2007 1,359,264 1,098,346 2,457,610 51,035,603 4.82 2008 839,633 997,368 1,837,001 50,836,047 3.61 2009 875,582 884,224 1,759,806 44,270,529 3.98 2010 10,086,500 1,146,254 11,232,754 55,266,312 20.32 2011 11,057,500 1,395,963 12,453,463 54,480,070 22.86 ** Includes general, special revenue and debt service funds; does not include Golf Course Bonds. *Includes $9,315,000 of refunded debt. ** Includes $9,675,000 of refunded debt 192 Table 13 Water and Sewer Revenue Bond Coverage Last Ten Fiscal Years * Net of depreciation, amortization and City taxes Maintenance & Net Revenue Fiscal Gross Operating Available For Year Revenue Expenses* Debt Service 2002 16,447,132 8,770,277 7,676,855 2003 16,600,789 9,000,574 7,600,215 2004 17,379,274 10,432,584 6,946,690 2005 19,516,612 11,751,679 7,764,933 2006 21,732,894 10,951,004 10,781,890 2007 23,009,152 11,486,862 11,522,290 2008 23,021,132 13,023,575 9,997,557 2009 22,697,794 13,160,506 9,537,288 2010 22,172,232 12,563,519 9,608,713 2011 22,869,304 12,807, 726 10,061,578 * Net of depreciation, amortization and City taxes 193 Current Current Coverage Principal Interest Total Ratio 2,025,000 735,200 2,760,200 2.78 2,145,000 657,620 2,802,620 2.71 2,270,000 533,720 2,803,720 2.48 2,390,000 413,410 2,803,410 2.77 2,555,659 305,144 2,860,803 3.77 2,815,000 242,816 3,057,816 3.77 305,000 223,202 528,202 18.93 320,000 210,148 530,148 17.99 330,000 196,452 526,452 18.25 335,000 182,328 517,328 19.45 193 Table 14 Demographic Statistics Last Ten Fiscal Years Fiscal Population * Personal ** Income School * ** # of * * ** Rate of * * * ** Year Number Income ($000) Per Capita Enrollment Housing Units Unemployment 2002 38,604 1,219,605 31,593 5,894 16,576 6.1 2003 38,730 1,265,712 32,680 5,787 16,617 5.4 2004 37,520 1,299,639 34,639 5,703 16,615 5.9 2005 34,580 1,287,196 37,224 5,412 16,607 5.1 2006 35,910 1,382,427 38,497 5,209 16,615 4.7 2007 35,810 1,486,858 41,521 4,998 16,797 4.4 2008 36,860 1,574,351 42,712 5,061 17,171 4.4 2009 36,620 1,568,169 43,404 4,835 17,170 7.4 2010 36,190 1,530,837 42,300 4,855 17,273 7.3 2011 38,790 1,640,817 42,300 5,175 16,915 7.6 * 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 194 Table 15 Miscellaneous Statistics DATE OF INCORPORATION October 14, 1901 I U]'I ►I Ell 1 0111191:WaU I OWN 1 Council - Mayor Type of Government Home -Rule Charter Demographics in 2012 Total Area for City of Bremerton Number of City Employees in 2013 Full -Time Equivalents Fire Protection Number of Personnel Number of Stations Fire and Aid Calls - 2011 Priority 1 Response Time (minutes) Police Protection Number of Police Officers Calls for Service - 2011 Average Priority 1 Response Time (minutes) Average Priority 2 Response Time (minutes) Parks & Recreation Number of Developed Parks Number of Park Acres Senior Centers Bremerton Family YMCA Community Pool - 7arstad Aquatic Center Golf - Gold Mountain Golf Complex Ice Arena - Bremerton Ice Arena Business Licenses Number of Business Licenses Issued - 2012 Number of Business Licenses Issued in City Limits 26.9 Square Miles 308.88 56 3 6,810 4:58 58 56,547 3:02 3:37 31 709.50 1 1 1 1 1 5727 2584 v 195 Table 15 Continued Water Utilitv Services Residential Accounts 16,463 { Commercial Accounts 1,810 Storage Capacity (gallons) 33,240,000 Casad Dam Capacity (gallons) 1.4 bil Average Daily Demand (millions per gallon -MG) 6.3 Reservoirs 16 Watershed Land (square miles) 12.96 Sources: 5.0 Surface Supply (MG) 1,281 Ground Supply (MG) 1,017 Miles of Main 322 Bremerton supplies 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 Utilitv Services Residential Sewer Accounts 9,642 Commercial Sewer Accounts 928 Miles of Main 141 Miles of Force Main 31 Sewage Pump Stations 39 Grinder Pump Stations 82 Westside Wastewater Treatment Plant: Average Annual Flow - MGD 5.0 Hydraulic Peak Capacity - MGD 45 Permitted Average 12.5 Eastside CSO Plant Peak Treatment Capacity - MGD 20 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 Utilitv Services Residential Accounts 9,886 Commercial Accounts 1,032 Miles of Mains 114 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. 196 Forestry Water and Utlity Forest Lands (acres) 8,300 Miles of Forest Roads 51 Timber Harvested (board feet) - 2012 1.3 mil Biosolids applied (cubic yards) - 2012 3,700 Reforestation (seedlings planted) - 2012 23,100 Public Schools Bremerton is served primarily by Bremerton School District 9100. A small percentage of children attend Central Kitsap School District #401. Elementary 6 Middle School 1 Junior High 1 High School 1 Vocational School 1 Colleges Olympic College 1600 Chester Ave., Bremerton 360 792 -6050 1 800 259 -6718 Navy College Naval Kitsap Bremerton 2255 Cole Ave. Bldg. 853, Bremerton 360 476 -4282 Ext. 9176 Hospitals Harrison Medical Center 2520 Cherry Ave., Bremerton 360 377 -3911 Local Transportation Washington State Ferries Seattle Bremerton Route - Total Annual Rides (2011) Kitsap Transit (2011) Foot Ferry Annual Rides - Port Orchard & Annapolis Buses (County Wide) Annual Bus Rides Kitsap Access Bus Sources: Washington State Ferries Kitsap Transit Naval Hospital Bremerton 1 Boone Road, Bremerton 1 800 422 -1383 2,361,563 454,649 2,914,402 302,500 197 Table 15 Continued City Streets Street Miles 135 State Highway Miles 19 Miles of Sidewalks 115 Signalized Traffic Intersections 40 Street Lights: City Owned 371 Leased from Puget Sound Energy 1,699 Signs, Crosswalks & Lane Markings 7,700 Forestry Water and Utlity Forest Lands (acres) 8,300 Miles of Forest Roads 51 Timber Harvested (board feet) - 2012 1.3 mil Biosolids applied (cubic yards) - 2012 3,700 Reforestation (seedlings planted) - 2012 23,100 Public Schools Bremerton is served primarily by Bremerton School District 9100. A small percentage of children attend Central Kitsap School District #401. Elementary 6 Middle School 1 Junior High 1 High School 1 Vocational School 1 Colleges Olympic College 1600 Chester Ave., Bremerton 360 792 -6050 1 800 259 -6718 Navy College Naval Kitsap Bremerton 2255 Cole Ave. Bldg. 853, Bremerton 360 476 -4282 Ext. 9176 Hospitals Harrison Medical Center 2520 Cherry Ave., Bremerton 360 377 -3911 Local Transportation Washington State Ferries Seattle Bremerton Route - Total Annual Rides (2011) Kitsap Transit (2011) Foot Ferry Annual Rides - Port Orchard & Annapolis Buses (County Wide) Annual Bus Rides Kitsap Access Bus Sources: Washington State Ferries Kitsap Transit Naval Hospital Bremerton 1 Boone Road, Bremerton 1 800 422 -1383 2,361,563 454,649 2,914,402 302,500 197 CITY OF BREMERTON Schedule of Insurance 2012 Company, Policy Number & Term Coverage Ironshore Specialty Insurance Company Policy # 000116002 02/01/2012 to 02/01/2013 Safety National Casualty Corporation Policy # SP4045721 02/01/2012 to 02/01/2013 Lexington Insurance Co. Policy #014498252 12/31/2011 to 12/31/2012 Excess Liability: Personal Injury, Property Damage, Public Officials E &O, Employment Practices Liability, Employee Benefit Liability Limits $5,000,000 Each Occurrence/ Wrongful Act $5,000,000 Products / Completed Ops aggregate $5,000,000 Public Officials aggregate $5,000,000 Employment Practices aggregate $5,000,000 Employee Benefits aggregate Retained Limit: $250,000 Each Occurrence/ Wrongful Act Excess Workers' Statutory Workers' Compensation Compensation: $1,000,000 Employers' Liability Workers' Compensation and $450,000 SIR Per Occurrence Workers' Compensation Employers Liability $450,000 SIR Per Occurrence Employers' Liability $750,000 SIR Per Occurrence USL &H and Maritime Property: $100,000,000 Loss Limit excess of applicable deductible Risk of physical loss and $50,000,000 Aggregate on Earthquake & Flood; and subject damage to real and personal to various other sublimits per policy. property including $100,000 Deductible - All perils except Earthquake and Flood 3% Deductible - On earthquake, subject to $100,000 minimum $100,000 Deductible —On Flood $100,000 Deductible - On Windstorm or Hail $50,000 Deductible — Boiler & Machinery 1 Day Off Premises Power Quualifying Period Great American Insurance Company Policy # GVT124- 39 -25 -13 02/01/2012 to 02/01/2013 Indian Harbor Insurance Company Policy No. PEC000932403 05/16/2010 to 05/16/2013 Employee Blanket Bond, $1,000,000 Employee Dishonesty including Faithful $1,000,000 Computer Fraud Performance $25,000 Deductible Per Occurrence Pollution & Remediation $1,000,000 Each Pollution Condition Legal Liability $1,000,000 Aggregate $100,000 SIR Each Pollution Condition 198 Accounting System The set of records and procedures that are used to record, classify, and report informa- tion as to the financial status and operating conditions of an entity. Accrual Basis of Accounting Under this accounting method, transactions are recognized when they occur, regardless of the timing of related cash receipts and dis- bursements. Proprietary (enterprise and inter- nal service) and non - expendable trust funds use this basis of accounting. Actual Actual, as used in the fund summaries, reve- nue summaries and department and division summaries within the budget document, represents the actual financial results. This category is presented on a budgetary basis, and thus excludes full - accrual audit items such as depreciation and amortization. Ad Valorem Tax A tax based on the assessed value of a prop- erty. Adopted Budget Adopted, as used in the fund summaries and department and division summaries within the budget document, represents the final budget approved by the City Council. The adopted budget becomes effective January 1st. Subse- quent to adoption, Council may make changes throughout the year. Appropriation An authorization made by the City Council that permits officials to make expenditures or incur obligations against governmental re- sources. Appropriations are usually made for fixed amounts and are typically granted for a one year period. Multi -year appropriations can also be established for capital project and other special purpose funds. Multi -year ap- propriation authority remains in effect until the amount appropriated has been totally ex- pended or until the fund, program, or project is closed because its assigned purpose has been changed or accomplished. Assessed Valuation The assessed value (AV) set on taxable prop- erty as a basis for levying property taxes placed upon real and personal property by the Kitsap County Assessor. Assets Resources having a monetary value and that are owned or held by an entity. Audit An annual financial report prepared by an in- dependent auditor. A comprehensive audit document contains a summary statement of the scope of the audit, explanatory comments concerning any exceptions to generally ac- cepted auditing standards, explanatory com- ments concerning verification procedures, fi- nancial statements and schedules, statistical information, supplemental comments, and any finding or recommendations. 199 .A..S. The prescribed "Budgeting, Accounting and Reporting System" where compliance is re- quired for all governmental entities within the State of Washington. Balanced Budget Revenues (including Beginning Fund Bal- ance) equals or exceeds expenditures (including Ending fund Balance). Beginning Fund Balance The beginning fund balance is the residual fund balances representing unused funds brought forward from the previous financial year (ending fund balance). Bond A debt instrument with a written promise to pay a specified principal amount along with periodic interest at specific future dates. Bonds are typically used for financing of spe- cific capital expenditures. Budget A budget is a financial operational plan in- cluding an estimate of proposed expenditures and the means of financing them. Used with- out any modifier, the term usually indicates a financial plan for a certain period of time, typically one or two years. In practice, the term budget is used in two ways. Sometimes it designates the financial plan presented for adoption and other times it designates the plan finally approved. It is usually necessary to specify whether the budget under considera- tion is preliminary and proposed, or whether the appropriating body has approved it. Budget Amendment A change to a budget adopted in accordance with State law. A budget may be amended to increase expenditures /expenses at the fund level by ordinance without public notice or public hearing requirements, when unantici- pated revenues occur or emergencies exist (RCW 35A.33.080 and 35A.33.120). Also called Supplemental Appropriation. Budget Calendar A schedule of key dates or milestones that the City follows in preparation and adoption of the budget. Budget Document A written report showing a government's comprehensive financial plan for a specified period, typically one or two years, that in- cludes both capital and operations. Budget Message Written explanation of the budget as proposed by the Mayor including the City's financial priorities, policies, and target goals for the coming budget period. Budgetary Basis Budgets are adopted on a basis consistent with Generally Accepted Accounting Princi- ples (GAAP), with the exception that neither depreciation nor amortization is budgeted for proprietary funds and bond principal in the enterprise funds is subject to appropriation. Capital (Outlay /Asset) Expenditures made to acquire, reconstruct, or construct major fixed or capita assets. A r�s 200 fixed asset is a tangible object of a long -term character that will continue to be held or used such as land, buildings, machinery, furniture, and other equipment. A capital asset must exceed $5,000 in cost and have an expected live expectancy of 12 months. For purposes of this definition, a "fixed asset" includes a group of items purchased together that will be used for a "single purpose" that could not be used effectively by themselves. Capital Improvement Fund Account for the acquisition or construction of major capital facilities, with exception to those facilities financed by proprietary and trust funds. Capital Improvement Program (CIP) A plan for a capital expenditure to be incurred each year over a period of five or more future years setting forth each capital project, the amount to be expended in each year, and the method of facing those expenditures. Cash Management Management of cash necessary to pay for government services while investing tempo- rary cash excesses in order to earn investment income. Includes forecasting inflows and out- flows of cash, mobilizing cash to improve its availability for investment, establishing and maintaining banking relationships, and invest- ing funds in accordance with the City's in- vestment policy objectives. Charges for Service Includes a wide variety of fees charged for services provided to the public and other agencies. Comprehensive Plan An official statement of the goals, objectives and physical plan for the development of the City. Contains a narrative of goals, objectives and policies that describe the desired form, nature and rate of City development. Consumer Price Index A statistical description of price levels pro- vided by the U.S. Department of Labor. The index is used as a measure of the increase in the cost of living (i.e., economic inflation). Contingency A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. Contingency may be appropriated for a specific purpose by the City Council upon the approval of a resolution. The City can separate contingencies into those that are designated for specific purposes and undesig- nated (also see Designated Contingency and Unappropriated Ending Fund Balance). Debt Service Principal and Interest on outstanding bonds due and payable during the fiscal year. Debt Service Fund Established to account for the accumulation of resources and for the payment of general obli- gation debt that have been approved by the voters. It would exclude Enterprise fund debt and contractual obligations accounted for in other individual funds. 201 Department An organizational unit usually within a fund, though in a broader sense, a department can encompass more than one fund. Departments can further be segregated into Divisions. Division A functional unit within a department consist- ing of one or more cost centers engaged in activities supporting the unit's mission and objectives. Depreciation Expiration in the service live of capital assets attributable to wear and tear, deterioration, action of physical elements, inadequacy or obsolescence. Designated Contingency Amounts set aside for anticipated non- recurring cash flow needs. Includes items such as moving and remodeling, major build- ing repairs, emergency management and capi- tal project or equipment purchases. Employee Benefits Contributions made by a government to meet commitments or obligations for employee - related expenses. Included is the govern- ment's share of costs for social security and the various pension, medical and life insur- ance plans. Encumbrance Amount of money committed and set aside, but not yet expended, for the purchases of goods or services. Ending Fund Balance The residual non - restricted funds that are spendable or available for appropriation after the end of the fiscal year, or during the fiscal year, if a state of emergency is declared by the Mayor. Enterprise Fund Established to account for operations, includ- ing debt service that are financed and oper- ated similarly to private businesses —where the intent is the service is self- sufficient, with all costs supported predominantly by user charges. Expenditures /Expenses The type of accounts that record transactions for the cost of goods received or services ren- dered whether cash payments have been made or not. These accounts are called expendi- tures on the modified accrual basis of ac- counting and expenses on the accrual basis. Fees Charges for specific Service in connection with providing a service, permitting and activ- ity or imposing a fine. Fiscal Management A government's directive with respect to revenues, spending, reserves and debt man- agement as these relate to governmental ser- vices, programs and capital investment. Fi- nancial policy provides an agreed upon set of principles for the planning and programming of governmental budgets and its funding. 202 Fiscal Year A twelve -month period designated as the op- erating year for accounting and budgeting purposes in an organization. The City of Bremerton's fiscal year is January 1 through December 31. Franchise Fee Charged to all utilities operating within the City and is a reimbursement to the General fund for the utility's use of City streets and right -of -ways. Full -Time Equivalent (FTE) An expression of staff in terms of full -time employment (40 hours per week). For exam- ple, a person who works 40 hours per week is described as 1 FTE and 20 hours per week as .50 FTE. Fund An independent fiscal and accounting entity with a self - balancing set of accounts re- cording cash and /or other resources together with all related liabilities, obligations, re- serves, and equities that are segregated for the purpose of carrying on specific activities or attaining certain objectives. Fund Balance The amount of an entity's assets above the amount of its liabilities. A negative fund bal- ance is sometimes called a deficit. An undes- ignated fund balance reflects historical re- ceipts less than historical expenditures in non- proprietary funds. When all designated and reserved resources are removed or deducted in arriving at the year -end undesignated fund balance, the remaining value is that available for budgetary appropriation. Also called End- ing Fund Balance. General Fund Accounts for all receipts and disbursement transactions associated with ordinary City op- erations not required to be accounted for in another fund. This fund is both tax and gen- eral revenue supported. Major revenue sources for the General Fund include prop- erty, sales, excise taxes, and miscellaneous permits and fees. General Long -term Debt Represents any unmatured debt not consid- ered to be a fund liability. General Obligation Bonds (G.O. Bonds) are secured by the full faith and credit of the issuer. G.O. bonds is- sued by local units of government are secured by a pledge of the issuer's property taxing power. Usually issued to pay for general capital improvements such as parks and City facilities. Governmental Funds Funds generally used to account for tax - supported activities. There are five different types of governmental funds: the general fund, special revenue funds, debt service funds, capital projects funds, and permanent funds. Grant A contribution by one government unit to an- other. The contribution is usually made to aid in the support of a specified function. 203 Infrastructure Public domain capital assets such as roads, bridges, streets, sidewalks and similar assets that are immovable. Indirect Charges Administrative and overhead costs that are incurred in one area, but charged to another. These charges are budgeted as interfund trans- fers. Interfund Transfers Appropriation category used in the City's budget resolution which includes amounts distributed from one fund to pay for services provided by another fund. Transfers from the other funds are appropriated as expenditures. Intergovernmental Revenues Levied by one government but shared on a predetermined basis with another government or class of governments. Interlocal Agreement A contract between two government entities whereby one government assumes the lead responsibility of a project that overlaps both jurisdictions. Internal Service Fund Account for the financing of goods and ser- vices provided by one department or agency to other departments or agencies of govern- ment, or to other governments, on a cost reim- bursement basis. Levy Gross amount of property taxes imposed on the assessed value of taxable property. The net amount received by a government will be less than the gross levy as a result of delin- quent or uncollectible payments or early pay- ment discounts. Budgets are developed on the basis of the projected amount of property taxes receivable. Line Item Budget References the individual account lines of budget, where proposed appropriations are based on individual objects of expense within a department or program. Local Improvement District Consists of a group property owners desiring improvements to their property. Bonds can be issued to finance these improvements, which are repaid by assessments on their property. Local Improvement District debt is paid for by a compulsory levy (special assessment) made against affected properties to spread out the cost of a specific capital improvement or service deemed to benefit primarily those properties. Modified Accrual Basis The modified accrual basis of accounting is used in governmental funds (general, special revenue, debt service, and capital project funds), expendable trust, and agency funds. Under it, revenues and other financial re- source increments are recognized when they become both measurable and available to fi- nance expenditures of the current period. Ex- penditures are generally recognized when they are incurred. The City budgets all funds on a modified accrual basis. 204 Object As used in expenditure classification, this term applies to the type of item purchased or the service obtained (as distinguished from the results obtained from expenditures). Ex- amples include personnel services, contractual services, and materials and supplies. Operating Budget The operating budget is the primary means by which most of the acquisition, spending, and service delivery activities of a government are controlled. Law requires the use of annual operating budgets. Operating Transfer Routine or recurring transfers of assets be- tween funds that support the normal opera- tions of the recipient fund. Ordinance A formal legislative enactment by the govern- ing body of a municipality. If it is not in con- flict with any higher form of law, such as a state statue or a constitutional provision, it represents the full force and effect of the law within the boundaries of the municipality to which it applies. Outstanding Debt The balance due at any given time resulting from the borrowing of money or from the pur- chase of goods and services. Personnel Benefits Employer contributions paid by the City as part of the conditions of employment. Exam- ples include health /dental/vision insurance, state public employee's retirement system, and employment security. Property Tax Based off of the assessed value of property times the permanent tax rate and are used as the source of monies to pay general obligation debt and core city services. Proposed Budget Combines the operating, non - operating and reserve estimated prepared by the Mayor, then presented to the community and the Budget Committee for their review, approval, and recommendation to City Council. Resource Total dollars available for appropriations in- cluding estimated revenues, fund transfers, and beginning fund balances. Revenue Income received by the City in support of a program of services to the community. It in- cludes such items as property taxes, fees, user charges, grants, fines and forfeitures, interest income, and miscellaneous revenue. Revenue Bonds Bonds payable from a pledged source of reve- nue such as water revenues, which does not also pledge the taxing authority of the City. Pledged revenues may be derived from opera- tion of the financed projects, grants, utility revenues, or other specified revenue streams. Services and Charges An expenditure classification that includes 205 professional services, communication, travel, advertising, rentals, leases, insurance, public utility services, and repairs and maintenance. Special Assessment Bond A bond issue payable from the payments on special assessments imposed against proper- ties that have been specially benefited by the construction of public improvements such as sidewalks, streets, or sewer systems. Special Revenue Funds Accounts for the proceeds of revenue sources (other than special assessment, expendable trusts or major capital projects) that are le- gally restricted to expenditures for specified purposes. Supplemental Appropriation An appropriation approved by Council after the initial budget is adopted. Supplies An expenditure classification for articles and commodities purchased for consumption or resale. Examples include office and operating supplies, fuel, power, water, gas, inventory, resale items, small tools and equipment. Taxes Compulsory charges levied by taxing districts for the purpose of financing services per- formed for the common benefit. This term does not include specific charges made against particular persons or property for cur- rent or permanent benefits such as special as- sessments. Neither does the term include charges for services rendered only to those paying such charges, such as water service. Tax Levy The total amount of property taxes needed to pay for basic government operations as well as sufficient amounts to pay for principal and interest on voter - approved bond issues. Tax Rate The amount of tax levied for each $1,000 of assessed valuation as determined by the Kit - sap County Assessor's office. Taxes Compulsory charges levied by a government for the purpose of financing services per- formed for the common benefit. Trust Funds Established to administer resources received 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 by virtue of law or other similar authority. Unappropriated Ending Fund Balance Represents the portion of the ending fund bal- 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- tion or expenditure, except in the event when the Mayor declares an emergency. User Fees Charges for services to the specific entity who directly benefits. Often referred to as Charges for Service. 206 BARS Budget Accounting and Reporting System BKAT Bremerton Kitsap Access Television BMC Bremerton Municipal Code BPOG Bremerton 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 CPI Consumer Price Index CSO Combined Sewer Overflow DCD Department of Community Development DEA Drug Enforcement Agency DOE Department of Ecology DOH Department of Health EMS Emergency Medical Services EMT Emergency Medical Technicians EPA Environmental Protection Agency ERR Equipment Rental Reserve FMLA Family and Medical Leave Act GAAFR Governmental Accounting, Auditing & Financial Reporting GAAP Generally Accepted Accounting Principles GASB Government Accounting Standards Board GIS Geographic Information Systems GMA Growth Management Act HUD Housing and Urban Development IAFF International Association of Fire Fighters ILEADS Intergraph Law Enforcement Automated Data Systems IT Information Technology KPS Kitsap Physicians Service LEOFF Law Enforcement Officers and Fire Fighters LID Low Impact Development 207 MGD Million Gallons per Day MIR Medical Incident Report MRSC Municipal Research Service Center NCIS Naval Criminal Investigative Service PERS Public Employees Retirement System PILOT Payments In Lieu of Taxes PSNS Puget Sound Naval Shipyard RCW Revised Code of Washington REET Real Estate Excise Tax RMAP Road Maintenance and Abandonment Plan SCADA Supervisory Control and Data Acquisition SCBA Self Contained Breathing Apparatus SOG Special Operations Group SSTA Streamline Sales Tax Act TIP Transportation Improvement Plan UGA Urban Growth Areas WAC Washington Administrative Code WESTNET West Sound Narcotics Enforcement Team WWTP Wastewater Treatment Plan 208 ORDINANCE NO. 5 1 q-1 AN ORDINANCE of the City Council of the City of Bremerton, Washington, establishing the amount to be collected in 2013 by taxation on the assessed valuation of taxable property within the City limits of Bremerton and setting the property levy rate. WHEREAS, the City Council attest that the population of the City of Bremerton for 2013 is 39,650; and WHEREAS, the City Council has properly given notice of the public hearing held on November 7, 2012, to consider the City's revenue sources for the City's General Fund budget; and WHEREAS, the city's actual levy amount from the previous year, including any refunds and abatements levied was $6,522,962; and WHEREAS, the city's actual EMS levy amount from the previous year, including any refunds and abatements levied was $1,274,482; and WHEREAS, the City Council, after hearing and duly considering all relevant evidence and testimony presented, has determined that the City of Bremerton requires a regular levy and EMS levy in the maximum amounts allowable, which is a one percent (1 0 /6) increase as allowed by law. NOW THEREFORE, THE CITY COUNCIL, OF THE CITY OF BREMERTON, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS: SECTION 1. That an increase in the regular property tax levy is hereby authorized for the levy to be collected in the 2013 tax year. The dollar amount of the increase over the actual levy from the previous year shall be $21,572 which is an effective percent increase of 0.33071% from the previous year. This increase is exclusive of additional revenue resulting from new construction, improvements to property, newly constructed wind turbines, any increase in the value of state assessed property, and any additional amounts resulting from any annexations that have occurred and abatements and refunds made. SECTION 2. That an increase in the EMS levy is hereby authorized for the levy to be collected in the 2013 tax year. The dollar amount of the increase over the actual levy from the previous year shall be $15,424 which is a percent increase of 1.0% from the highest allowable levy. This increase is exclusive of additional revenue resulting from new construction, improvements to property, newly constructed wind turbines, any increase in the value of state assessed property, and any additional amounts resulting from any annexations that have occurred and abatements and refunds made. This levy is further subject to the maximum allowable levy rate of $0.500000 per $1,000 of assessed valuation. 2013 PropertyTax 209 SECTION3. That a property tax levy for debt redemption of the 2010 Public Safety UTGO Refunding Bonds, as previously authorized by the voters, is hereby authorized to levy property taxes to be collected in 2013 at a rate sufficient to provide $835,000 needed to meet debt service obligations in 2013. SECTION4. Severabfti 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 re mainin g portion of this Ordinance and the same shall remain in full force and effect. SECTIONS. E_tJective 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 7 q--- � - Jl. Y da of hmem 6e r 2012 ® l-. MCDONALD, Council President Approved this day of PATTY., /f, Mayor ATTEST: 4 � SHANNON CORIN, City Clerk PUBLISHED the day of 2012 EFFECTIVE the day of Vj1 2012 ORDINANCE NO. 51 210 2013 PropertyTax RESOLUTION NO. 3185 A RESOLUTION of the City ( :rton, Washington, amending and r A JW - McDONALD, Council President 2013 Rates and Fees 211 THE CITY COUNCIL OF THE CITY OF BREmERTON, WASHINGTON, DOES HEREBYRESOLVE AS FOLLOWS: jECTION]. Resolutions Repealed. ResolutiotiNos, 3128,3133,3145,3156, 3168, and 3 1.72 are hereby repeated in their entirety. SECTION 5. gEective Date, This Resolution shall take effect and be in force immediately upon its; passage. SASSED by the City Council of the City of Bremerton, Washington this APPROVED AS TO FO , I �� -�-i 44 R:\ 1. egal \1,egal \Resolutions\Fitiarice \2013 Rates and l=ees Tables \2013 Rcsolulion establishing Ikate'fables,doc 2#13 Rates and Fees 212 FINANCIAL SERVICES — RATE TABLE A All Rates Listed are "Not To Exceed" Fees A. FINANCIAL SERVICES 1. REGULATORY LICENSE FEES RATE BMC 5.17 Charitable Solicitation Non- Profit $25160 days Professional Fundraiser $675160 days BMC 5.22 Dance /Public $2651yr or $70130 days BMC 5.96 Erotic Dance Studios $7001yr Dancers $1001yr 13MG 10 l- ewsemovingigveFsi�o I acids t Fi 4e BMC 5.16 Mobile Food Vendor $1501vehlyr BMC 5.16 Peddlers $751yr or $25I30days BMC 5.36 Special Events $100.00 /event BMC 5.08 Street/Sidewaik Vendors $250Iyr BMC 5.16 Temporary Merchant $400130 days 2. BUSINESS LICENSE FEE RATE BMC 5.02 $75 /yr 3. PARKING On- Street Locations Not to Exceed $2013 hrs $30110 hrs Off - Street Location Not to Exceed $2013 hrs $30110 hrs Parking Garage Not to Exceed $1601mo EXHIBIT A Resolution No.�� 213 FINANCIAL SERVICES — RATE TABLE A All Rates Listed are "Not To Exceed" Fees 4. UTILITY/LIEN SEARCH FEES RATE Per Parcel $30/search per parcel 5. DOCUMENT REPRODUCTION FEES ( including scanning to Electronic Format Per Page - 8 x 11, 8 x 14 and 11 x 17 paper size (No fee for $0.15/pg first 50 pages) Audia or Video Ta)---6 Video Reproduction X19- 99 Actual Costs inc[uding personnel time r„ p t ni CDIDVD $4 -02.00 Certification $0- 00 5.00 Oversized Plans, Aerial Photos, Drawings, and Maps (Black and $81pg White) Color GIS Plotted Maps $5/sq. ft. Other Documents: Medical Records Fees shall be pursuant to RCW 70.02.010(12) Budget (Hard Copy) $50 (Electronic Version) $ Annual Report (Hard Copy) $25 (Electronic Version) $10 In addition to the above fees, each department may establish fees for records that do not fall into one of the above categories. Each department and the City Clerk shall have the department's fee schedule available for inspection upon request. 6. CHECK HANDLING FEE $40 EXHIBIT A - } Resolution No. 9 6 - -� 214 MUNICIPAL COURT — RATE TABLE B All Rates Listed Are "Not To Exceed" Fees B. Municipal Court 1. HEARING EXAMINER APPEAL 2. PARKING PENALTIES Overtime oi Non - Payment in Collection Devices: 1" Violation in 30 Days 2 11d Violation in 30 Days 3` Violation in 30 Days Loading Zones No Parking Wrong way Parked on Sidewalk Fire Hydrant 12" From Curb Physically Disabled (Public and Private) Counterfeiting; or User of Counterfeit Permits, Tokens or Script Unauthorized Use of Permits All Other Infractions Not Specified Above Replacement of parking permit Blocked Driveway Expired Tabs 30 Foot to Stop Sign Double Parked No Stopping /No Standing Parking Capacity Survey 3. TRAFFIC PENALTIES Inattentive Driving EXHIBIT A RATE $65 $25 $32 $56 $17 $45 $45 $56 $45 $10 $250 $500 $150 $27 $10.00 $45.00 $45.00 $45.00 $45.00 $45.00 $250.00 $124.00 Resolution No. 215 COMMUNITY DEVELOPMENT — RATE TABLE C All Rates Listed are "Not To Exceed" fees C. DEPARTMENT OF COMMUNITY DEVELOPMENT 2. SHORELINE MASTER PROGRAM Substantial Development Permit RATE 1. SUBDIVISIONS $850 Preliminary Short $1000 + $150 per lot Preliminary Formal Plat /Binding Site Plan $2500+ Permit Revision $150 /lot (1 -100 lots) Shoreline Exemption $100 /lot (101 -200 lots) $75 /lot (201 + lots) Final Short $630 + $40 /lot Final Formal Plat/Binding Site Plan $945 + 40 /lot 2. SHORELINE MASTER PROGRAM Substantial Development Permit $1,300 Conditional Use Permit.— Type II $850 Conditional Use Permit —Type III $1750 Shoreline Variance $1750 Permit Revision $325 Shoreline Exemption $100 3. STATE ENVIRONMENTAL POLICY ACT (SEPA) Checklist $320 Environmental Impact Statement Review /Adoption $650 + additional cost of expertise 4. APPEAL (to Hearing Examiner) $350 S. PRE - APPLICATON CONFERENCE $100 6. ABATEMENTS Dangerous Building $900 + Direct Service and Supply Cost Garbage & Weed $640 + Direct Service and Supply Cost 7. BUILDING PERMIT FEES Refer t E xhibit 1 Refer to Exhibit 1 8. PLAN REVIEW FEE 65% of the building Nete� 509 of the Plan Review Fee may he waived hi ea�ies of mukiple Permit fee as set forth in Exhibit 1 9. ESTABLISHED "BASIC" PLAN REVIEW Pursuant to DCD policy 50% of Plan Review Fee 910. MECHANICAL PERMIT FEES Residential Refer to Exhibit 2 Commercial 1 Non - Residential / Multifamily Valuation and Refer to Exhibit 1 EXHIBIT A Resolution No. 3 / 216 COMMUNITY DEVELOPMENT — RATE TABLE C All Rates Listed are "Not To Exceed" pees RATE 4911. PLUMBING PERMIT FEES Ref rs r _.bibit 3 Residential Commercial /Non- Residential 1 Multifamil 4412. GRADING PERMIT AND PLAN REVIEW FEES R eel r to Exhibit " 42 ZONING ORDINANCE Ordinance Amendments Text Rezone (Map Amendment) Variance Administrative Public Hearing /Single Family Public Hearing /Other Development Agreements Conditional Use Permit Single Family Residential Type 11 Single Family ,Residential Type III Commercial 1 Non - Residential / Multifamily — Type 11 Commercial /Non- Residential 1 Multifamil — Type III Non - Conforming Use Determination Director" s Code Interpretation 4314. COMPREHENSIVE PLAN Text or Map Amendment Combined Text and Map Amendment 4415. SITE PLAN REVIEW r n V it , "�y"pe"TT' A 1 R AT Commercial / Non - Residential / Multifamil — Type 11 Pei - mi 4516. SITE DEVELOPMENT PERMIT (Fee waived if concurrent with Site flan Review) -16 MULTIFAMILY TAX EXEMPTION Application EXHIBIT A Refer to Exhibit 3 Valuation and Refer to Exhibit I Refer to Exhibit 4 $740 $740 $325 $500 $1750 $1600 $350 500 850 $1750 $275 $175 $1500 $2500 $2-5 $500 $500 $1500 Resolution No. 217 COMMUNITY DEVELOPMENT — RATE TABLE C All Rates Listed are "Not To Exceed" fees RATE 4-7- DESIGN REVIEW BOARD Conceptual Design Conference Design Response Conference 48 MISCELLANEOUS FEES Hourly Rate Stop Work Fee EXHIBIT A $500 $500 $56.00 100 % of permit fee Resolution No., 218 COMMUNITY DEVELOPMENT - RATE TABLE C All Rates Listed are "Not To Exceed" lees Exhibit A COMMUNITY DEVELOPMENT- RATE TABLE C EXHIBIT 1 BUILDING AND OTHER PERMIT FEES TOTAL VALUATION FEE $1.00 TO $500.00 $26.00 $501.00 TO $2,000.00 $26.00 for the first $500.00 plus $3.00 for each additional $100.00, or fraction thereof, to and including $2,000.00 $2,001.00 to $40,000 $69.00 for the first $2,000.00 plus $11.00for each additional $1,000.00, or fraction thereof, to and including $40,000 $40,001.00 to $100,000.00 $487.00 for the first $40,000; plus $9.00 for each additional $1,000.00, or fraction thereof, to and including $100,000.00 $100,001.00 to $500,000.00 $1,027.00 for the first $100,00.00 plus $7.00 for each additional $1,000.00, or fraction thereof, to and including $500,000.00 $500,001.00 to $1,000,000.00 $3,827.00 for the first $500,000.00 plus $5.00 for each additional $1,000.00, or fraction thereof, to and including $1,000,000.00 $1,000,001.00 to 5,000,000.00 $6,327.00 for the first $1,000,000.00 plus $3.00 for each additional $1,000.00, or fraction thereof, to include $5,000,000.00 $5,000,001.00 and over $18,327.00 for the first $5,000,000.00; plus $1.00 for each additional $1,000.00 or fraction thereof Other Inspections and fees: 1. Inspections outside of normal business hours ........................................ ............................... $56.00 per hour (minimum charge - two hours) 2. Re-inspection fees assessed under provisions of this chapter shall be as follows (per inspection): ....................................................................................................... $56.00 per hour 3. Inspections for which no fee is specifically indicated ........................... 1111........................... $56.00 per hour' (minimtnat charge - one -half hour) 4. Additional plan review required by changes, additions or revisions to plans ........................................... ............................... ...........................1111 ......................... $56.00 per hour' (minimum charge - one -half hour) 5. For use of outside consultants for plan checking and inspections, or both ........................... Actual Costs'' 6. Mobile Manufactured Home Setup Pee ................................................. ............................... Bid Price valuation used in Exhibit 1 Detible Wide ................... ............................... ..............111..1........... Si 50,00 ....................................................... ............................u0. 7. Moved Building Permit Fee (not including other required permits) .................................................................................................. ............................... $100.00 8. Demolition permit Fee: 3 cents per square foot, with a minimum charge ............................................................................................... ............................... $56.00 9. Energy Code Flan Review Surcharge for New Sing Family Residences .......................... $50.00 't)r the total Hourly cost to the jurisdiction, whichever is the greatest. This cost shall include super vision, overhead, equipment, hourly +gages and fringe henefits of the employees involved. 2 Actual costs include administrative and overhead costs. EXHIBIT A Resolution No. �.�Wsll ,�. 219 COMMUNITY DEVELOPMENT - RATE TABLE C All Rates Listed are "Not To Exceed" Fees EXHIBIT 2 MECHANICAL PERMIT FEES Permit Issuance and Heaters Fee 1. For the issuance of each mechanical permit $23.50 2. For issuing each supplemental permit for which the original permit has not expired, been canceled or finaled $7.25 Unit Fee Schedule (Note: The following do not include permit - issuing fee) 1. Furnaces For the installation or relocation of each forced -air or gravity -type furnace or burner, including ducts and vents attached to such appliance, up to and including 100,000 Btu /h (29.3 kW) $14.80 For the installation or relocation of each forced -air or gravity -type furnace or burner, including ducts and vents attached to such appliance over 100,000 13tu /h (293 kW) $18.20 For the installation or relocation of each floor furnace, including vent $14.80 For the installation or relocation of each suspended heater, recessed wall heater or floor - mounted unit heater $14.80 2. Appliance Vents For the installation, relocation or replacement of each appliance vent installed and not included in an appliance permit $7.25 3. Repairs or Additions For the repair of alteration of, or addition to each heating appliance, refrigeration unit, cooling unit, absorption unit, or each heating, cooling, absorption or evaporative cooling system, including installation of controls regulated by the Mechanical Code $1170 4. Boilers, Compressors and Absorption Systems For the installation or relocation of each boiler or compressor to and including 3 horsepower (10.6 kW), or each absorption system to and including 100,000 Btu /h (29.3 kW) $14.70 For the installation or relocation of each boiler or compressor over three horsepower (10.6 kW) to and including 15 horsepower (52.7 kW), or each absorption system over 100,000 Btu /h (29.3 kW) to and including 500,000 Btu /h (146.6 kW) $27.15 For the installation or relocation of each boiler or compressor over 15 horsepower (52.7 kW) to and including 30 horsepower (105.5 kW), or each absorption system over 500,000 Btu /h (146.6 kW) to and including 1,000,000 Btu /h (293.1 kW) $37.20 For the installation or relocation of each boiler or compressor over 30 horsepower (105.5 kW) to and including 50 horsepower (176 kW), or each absorption system over 1,000,000 Btu/11 (293.1 kW) to and including 1,750,000 Btu /h (512.9 kW) $55.45 For the installation or relocation of each boiler or compressor over 50 horsepower (176 kW), or each absorption system over 1,750,000 Btu /h (512.9 kW) $92.65 5. Air 1- landlers For each air - handling; unit to and including 10,000 cubic feet per minute (efm) (4719 1., /s), including ducts attached thereto Note: This fee does not apply to an air - handling unit which is a portion ofa factory - assembled appliance, Cooling unit, evaporative cooler or absorption unit for which a permit is required elsewhere in the Mechanical Code $10.65 For each air - handling unit over 10,000 efm (4719 :s) $18.10 EXHIBIT A Resolution No - - A " `) 220 COMMUNITY DEVELOPMENT -- RATE TABLE C All Rates Listed are "Not To Exceed" Fees 6. Evaporative Coolers For each evaporative cooler other than portable type $10.65 7. Ventilation and Exhaust For each ventilation fan connected to a single duct $7.25 For each ventilation system which is not a portion of any heating or air - conditioning system authorized by a permit $10.65 For the installation of each hood which is served by mechanical exhaust, including the ducts for such hood $10.65 8. Incinerators For the installation or relocation of each domestic -type incinerator $18.20 For the installation or relocation of each commercial or industrial -type incinerator $14.50 9. Miscellaneous For each appliance or piece of equipment regulated by the Mechanical Code but not classed in other appliance categories, or for which no other fee is listed in the table $1 0.65 For each gas piping system of 1 — 5 outlets $6.25 For each additional gas piping system outlet, per outlet $1.25 Other Inspections and Fees Inspections outside of normal business hours, per hour (minimum charge — two hours $49.50` Re- inspection fees assessed under provisions of this chapter shall be as follows (per inspection): $49.50' Inspections for which no fee is specifically indicated, per hour (minimum charge — one -half 130ur) $49.50' Additional plan review required by changes, additions or revisions to plans or to plans for which an initial review has been completed (minimum charge — one -half hour) $49.50' 'Or the total hourly cost to the jurisdiction, Whichever is the greatest. This cost shall include supervision, overhead, equipment, hourly wages and fringe benefits of the employees involved. EXHIBIT A Resolution No. 221 COMMUNITY DEVELOPMENT - RATE TABLE C All Rates Listed are "Not To Exceed" Fees EXHIBIT 3 PLUMBING PERMIT FEES Permit Issuance I . For issuing each permit $20.00 2. For issuing each supplemental permit $10.00 Unit Fee Schedule (in addition to items I and 2 above) I . For each plumbing fixture on one trap or a set of fixtures on one trap (including water, drainage piping and backflow protection therefore) $7.00 1 For each building sewer and each trailer park sewer $15.00 3. Rainwater systems - per drain (inside building) $7.00 4. For cacti cesspool (where permitted) $25.00 5. For each private sewage disposal system $40.00 6. For cacti water heater and/or vent $7.00 7. For each gas piping system of one to five outlets $5.00 8. For each additional gas piping system outlet, per outlet $1.00 9. For each industrial waste pretreatment interceptor including its trap and vent, except kitchen -type grease interceptors functioning as fixture traps $7.00 10. For each installation, alteration or repair of water piping and /or water treating equipment, each $7.00 11. For each repair or alteration of drainage or vent piping, each fixture $7.00 12. For each lawn sprinkler system on any one meter including backflow protection devices therefore $7.00 13. For atmospheric -type vacuum breakers not included in item 12: 1 to 5 $5.00 Over 5, each $1.00 14. For each backflow protective device other than atmospheric type vacuum breakers: 2 inch (51 mm) diameter and smaller $7.00 Over 2 inch. (51 mm) diameter $15.00 15. For each graywater system $40.00 16. For initial installation and testing for a reclaimed water system $30.00' 17. For each annual cross - connection testing of a reclaimed water system (excluding initial test ) $30.00' 18. For each medical gas piping system serving one to five inlet(s) /outlet(s) for a specific gas $50.00 19. For each additional medical gas inlet(s)/outlet(s) $5.00 Other Inspections and Fees I . Inspections outside of normal business hours $30.00' 2. Re- inspection fee $30.00 3. Inspections for which no fee is specifically indicated $30.00' 4. Additional plan review required by changes, additions or revisions to approved plans (minimum charge - one -half hour) $30.00' 'E'er hour for each hour worked or the total hourly cost to the urisdiction, whichever is greater. This cost shall include supervision, overhead, equipment, hourly wages and fridge benefits of all the einployee s involved. EXHIBIT A Resolution No. ? � V - ) 222 COMMUNITY DEVELOPMENT - RATE TABLE C All Rates Listed are "Not To Exceed" Fees EXHIBIT 4 GRADING PLAN REVIEW FEES 50 cubic yards (38.2 in') or less 51 to 100 cubic yards (40 m' to 76.5 in') 101 to 1,000 cubic yards (77.2 in' to 764.6 in 3) 1,001 to 10,000 cubic yards (765.3 in' to 7645.5 m ") 10,001 100,000 cubic yards (7646.3 m' to 76,455 in') 100,001 to 200,000 cubic yards (76,456 m' to 152,911 1n 200,001 cubic yards (152,912 in') or more No fee $23.50 $37.00 $49.25 $49.25 for the first 10,000 cubic yards (7645.5 In'), plus $24.50 for each additional 10,000 cubic yards (7645.5 in') or fraction thereof $269.75 for the first 100,000 cubic yards (76,455 in'), plus $13.25 for each additional 10,000 cubic yards (7645.5 in - ) or fraction thereof $402.25 for the first 200,000 cubic yards (1 52,911 m'), plus $7.25 foi• each additional 10,000 cubic yards (7645.5 in') or fraction thereof Other Rees: Additional plan review required by changes, additions or revisions to approved plans (minimum charge - one -half hour) $50.50 per hour' 'Or the total hourly cost to the jurisdiction, whichever is the greatest. "Phis cost shall include supervision, overhead, equipment, hourly wages and fringe benefits of the employees involved. GRADING PERMIT FEES' 50 cubic yards (38.2 m') or less 51 to 100 cubic yards (40 in to 76.5 in') 101 to 1,000 cubic yards (77.2 m to 764.6 nr') 1,001 to 10,000 cubic yards (765.3 m' to 7645.5 ill) 10,001 to 100,000 cubic yards (7646.3 nl to 76,455 in') 100,001 cubic yards (76.456 ill or more $23.50 $37.00 $37.00 for the first 100 cubic yards (76.5 in') plus $17.50 for each additional 100 cubic yards (76.5 m') or fraction thereof $194.50 for the first 1,000 cubic yards (764.6 in'), plus $14.50 for each additional 1,000 cubic yards (764.6 ill or fraction thereof $325.00 for the first 10,000 cubic yards (7645.5 m'), plus $66.00 for each additional 10,000 cubic yards (7645.5 in') or fi•action thereof $919.00 for the first 100,000 cubic yards (76,455 nr'), plus $36.50 for each additional 10,000 cubic yards (7645.5 in') or fraction thereof Other Inspections and Rees: 1. Inspections outside of nortnal business hours (minimum char e - two hours) $50.50 per hour'` 2. Re- inspection fees assessed under provisions of this chapter shall be as follows (per inspection): $49.50 per hour'' 3. Inspections for which no fee is specifically indicated (minimum charge - one -half hour) $50.50 per hour 2 I The fee for a grading permit authorizing additional work to that under a valid permit shall be the difference between the fee paid for the original permit and the fee shown for the entire project. 201, the total hourly cost to the jurisdiction, whichever is the greatest. This cost shall incl ude supervision, overhead, equipment, hourly ivages and fringe benefits of the employees involved. EXHIBIT A Resolution No. •- 223 POLICE DEPARTMENT — RATE TABLE D All Rates Listed Are "Not To Exceed" Fees D. POLICE DEPARTMENT RATE 1. TRAFFIC ACCIDENT REPORTS $10.00 2. FINGERPRINTS — I" Card $10.00 Each Additional Card $10.00 3. CRIMINAL HISTORY CHECK $10.00 4. VERIFICATION LETTER FOR LOST OR STOLEN $5.00 PROPERTY S. PHOTO PRINTS Actual Cost of (Per Set When in Possession of the Dept.) Processing 6. LICENSES FOR DOGS AND CATS For Each Cat Spayed or Neutered $7.50 (Upon Proof of Spaying or Neutering) For Each Dog Spayed or Neutered $12.50 (Upon Proof of Spaying or Neutering) For Each Cat Not Spayed or Neutered $37.50 For Each Dog Not Spayed or Neutered $37.50 Senior Permanent Dog /Cat $1150 7. LICENSE FOR CHICKENS For up to five (5) chickens $ Senior permanent for up to five (5) chickens $12.50 8. ALARM COMPLIANCE FEE 1 st false Alarm in any 1 Quarter $60.00 2nd False Alarm in the same Quarter $80.00 3rd False Alarm in the same Quarter $160.00 or Subsequent Alarms in a Calendar Quarter 9. SERVICE FEE FOR ANTI - HARASSMENT ORDER $50.00 10. SERVICE OF ARREST WARRANTS AND SUBPOENAS Arrest Warrant $15.00 plus mileage Subpoena $6.00 plus mileage Preparation of return of service $5.00 Mileage (for each mile actually and necessarily traveled by a current business member of the Police Department in going to or returning from mileage rate any place of service, or attempted service) allowed by the Internal Revenue Service EXHIBIT A Resolution No.:. : " >I�S�� 224 FIRE DEPARTMENT — RATE TABLE E All Rates Listed Are "Not To Exceed" Fees E. FIRE DEPARTMENT RATE 1. REGULATORY LICENSE FEES BMC 9.48 Fireworks Stands / Displays $100 /stand /yr BMC 18.06 Ambulance Services Published Rate* Ambulance Inspections $60 /veh 2. AMBULANCE TRANSPORT FEE Published Rate* ALS Residents $550 ALS-2 $650 ALS Non - Residents $650 BLS Residents $425 BLS Non - Residents $500 Mileage $1 1.00/mile 3. EMS SERVICE CALL TO ASSISTED LIVING, LONG $100 After first response per TERM CARE AND ADULT CARE FACILITIES quatler 4. RE- INSPECTION FEE $56.00 5. HAZARD MATERIALS RESPONSE Rice Hull Ash Actual Cost per Bag Absorbent Pads Actual Cost per Bag 6. STAND -BY -TIME Per crew of 3 $98 /hour Fire Engine — Crew of 4 $1 15 /hour 7. ACTIVE FIREFIGHTING Fire Engine Washington Fire Chiefs Published Rate* Aerial Ladder Washington Fire Chiefs Published Rate* 8. SPRINKLER/FIRE ALARM PLANS 1FC Rates ** 9. FIRE WATCH $50.00 /hour 10. AFTER HOURS INSPECTION Actual Cast 11. RUSH PLAN REVIEW Actual Cost * Washington Fire Chiefs Association Wage & Equipment Rates for the Washington State Fire Service ** International Fire Code EXHIBIT A Resolution No. 225 PARKS RECREATION DEPT — RATE TABLE F All Rates Listed Are "Not To Exceed" Fees F. PARKS AND RECREATION DEPARTMENT NON - RESIDENT FEE - BASF FEE PLUS 25% 1. FACILITY USE RENTAL RATES ± Facility use policies apply. Appropriate taxes are included in rates unless otherwise noted. • Re 7ular Grou s ] 0 or Snore meetin =s a ear reserved in advance aria receive a 20% discount on Facility and Park Recital Fees. • Non - Profit Groups receive a 50% Discount on Facility and Park Rental Fees with proof of Non- Profit status. (a) SHERIDAN COMMUNITY CENTER —ROOM RENTAL RATES RATE Giros A NON - COMMERCIAL — Rental Rates Recreation and /or educational purposes only. PC)' Hour, two (2) hour minimum Daytime (Monday — Friday: 8:00 AM to 5:00 PM Lounge $9.0025 Room A B/C Conference Room $657.00 Gym $34-59 Evenings (Mondav — Thursday: 5:00 PM to. 10 :00 PM Lounge $1 9.50 Room A BIC $13.8050 Room B/G, Conference Room $15.0850 Gym $25.0075 Room Package (Lounge & Gym) $39.00 Entire building— Up to eight (8) hours` $64- 8636.00 Regular Groups (10 of mai meetings a year i a n advanee) 20% s 6eUnt Fridav Evening (5:00 PM to 1 0:00 PM) & Saturday and Sunda Lounge $26.0875 Room A BIC $13.0050 Conference Room $15.0050 Gym $31. 50 32.50 Room Package (Lounge & Gym) $50.00 Entire building — Up to eight (8) hours* $63-5636.00 * Entire building rental for events with 250 or more participants requires additional staff charges at $16.00 -50 per hour. EXHIBIT A Resolution No. "XV _1 226 PARKS RECREATION DEPT — RATE TABLE F All Rates Listed Are "Not To Exceed" Fees (a) SHERIDAN COMMUNITY CENTER — ROOM RENTAL RATES (Group B) COMMERCIAL — Rental Rates Recreational and/or educational purposes only. Per hour, two (2) Dour minimum Lounge Room A Room B /C, Conference Room Gym Room Package (Lounge & Gyrn) Entire Building - Up to eight (8) hours` * Entire building rental for events with 250 or more participants requires additional staffing fee at $16.40 -50 per hour. (b) BREMERTON SR. CITIZENS CENTER - ROOM RENTAL RATES (Group A) NON - COMMERCIAL — Rental Rates Per hour, two (2) hour minimum Cardroom /Meeting Room Main Room Kitchen Additional staffing per hour Entire Facility up to eight (8) hours ( Group ,_ B COMMERCIAL — Rental Rates Per hour, (two) 2 hour minimum Cardroom /Meeting Room Main Room Kitchen Additional staffing per hour .Entire Facility — Up to eight (8) hours (c) PARK SHELTERS — RESERVATION FEES Four (4) hour sessions per reservation unless otherwise noted. Bremerton residents may reserve park shelters beginning January I" for the upcoming year. Non-resident reservations will be accepted beginning; February 1 (Groin A) NON- COMMERCIAL — Rental Rates Blueberry Shelter Evergreen Shelter 1 EXHIBIT A RATE $34 -32.50 $25.8875 $25.0475 $50.00 $$8.00 $993.06 1,023.00 $ l 8.25 $:36,7-5 $15.54 $16.9050 $- Sa38 275.00 $374 $74.00 $31.50 $16.9450 $544550.00 $3-1-32.50 $6365.00 Resolution No. 227 PARKS RECREATION DEPT — RATE TABLE F All Rates Listed Are "Not To Exceed" Dees (c) PARK SHELTERS — RESERVATION FEES $48.50 Evergreen Shelter 2, 3, 5, or 6 $3432.50 Evergreen Shelter 4 (not reservable, first coarse first served) no charge Evergreen Amphitheatre with Amplified Sound $43;38 Kiwanis Park Shelter $45.00 Lions Park Shelter 1 $43- 2-5 45.00 Lions Park Shelter 2 $31.50 Matan Park Shelter $98 25.75 Upper NAD $ 88 25.75 Lent Landing Gazebo $31.50 Reserve portion of a park not having a shelter. $3440 32.50 GrouD B) COMMERCIAL — Rental Rates Blueberry Shelter $48.50 Evergreen Shelter 1 $943 Evergreen Shelter 2, 3, 5, or 6 $480 Evergreen Shelter 4 (not reservable) no charge Evergreen Amphitheatre with Amplified Sound $49,200.00 Kiwanis Park Shelter $67.50 Lions Park Shelter 1 $65. 00 67.50 Lions Park Shelter 2 $48. 50 50.00 Matan Park Shelter $3438.50 Upper NAD $38. 00 38.50 Lent Landing Gazebo $48.58 Reserve portion of a park not having a shelter. $4$.30 (d) SPECIAL EVENTS, CELEBRATIONS, WEDDINGS Louis Mentor Boardwalk $3256.00 Other parks Reservation fee + $100.00 (e) ATHLETIC FIELD— RESERVATIONS Per hour unless noted (Group A) NON - COMMERCIAL — Rental Rates $4- 420.00 (Group B) COMMERCIAL -- Rental Rates $3840.00 Game Fee - Softball $3-1-3250 Game Fee - Soccer $50. 00 51.50 (f) BLUEBERRY PARK — P -PATCH ANNUAL RATE Non - commercial gardening only. Raised Beds $10.00 EXHIBIT A Resolution No. 228 PARKS RECREATION DEPT — RATE TABLE F All Rates Listed Are "Not To Exceed" Fees S ea s ona l (10 v 2 0 ) 10 x 20 Beds $40.00 16 x 30 Beds $60.00 (g) LIONS TENNIS COURT LIGHTS 1 token (1 hour) $2.00 6 tokens (6 hours) $9.00 2. PROGRAM FEES & CHARGES RATE (a) NEW PROGRAMS See Section 3, subsection (a) (b) ATHLETIC PROGRAM FEES VOLLEYBALL Co -ed (Nall & Winter) per team $27 8278.00 Men and Women (Spring) per team $8278.00 Open Gym (Oct. -- June) per person $34.00 BASKETBALL Men's League (Pall & Winter) per team $&68577.00 Boy's League (Winter) per team $390310.00 Boy's League (Individual Reg.) per individual $40.00 SOFTBALL Men's-Spring- (SpAi3g) per team $&88597.00 Men's -S )rin League — Players fee ( per player $2224.00 S grin Sunday Co -ed (fig) per team $428435.00 Spring Sunday Co -ed — Players fee (sp!-ilig) per player $16..75 Fall Co -ed League (PA4) per team $48$500.00 Fall Co -ed — Players fee (FA per player $18:- 23 19.00 Men's Fal I League 044) per team $48 500.00 Men's Fall League — Players fee (Fail) per player $ j 8.25 TOURNAMENTS (SOFTBALL AND SOCCER) -- INVITATIONAL TOURNAMENT,& Lions — One Day Lions -- Two Day Lions — Three Day Pendergast — One Day Pendergast -- Two Day Pendergast — Three Day EXHIBIT A $3&368.00 $3590.00 $ *2755.00 $462476.00 $73- 757.00 $94 920.00 (- Resolution No.:': L.> 229 PARKS RECREATION DEPT — RATE TABLE F All Rates Listed Are "Not To Exceed" Fees -- STATE TOURNAMENTS Lions --- One Day $§89515.00 Lions — Two Day $767.00 Lions — Three Day WS 893.00 Pendergast — One Day $645665.00 Pendergast —Two Day $867893.00 Pendergast — Three Day $1,9-24055.00 * Regional and National Tournaments cost to be negotiated depending on field preparation requirements. 3. SENIOR CITIZEN CENTER AND RECREATION DIVISION PROGRAMS (a) PROGRAM FEE FORMULAS Except for the Sr. Citizens Trip program, participant fees for activities (programs, classes, events, etc.) promoted by the Sr. Citizen Center and the Recreation Division are established by the following formulas: A. Activities when the instructor is on City payroll. *Based on "Not -to- Exceed" rates [(Total class hours including preparation) x (Instructor's hourly wage) x (l.5 Administration factor)l divided by(mininium V ofstudents per activity)] + (the cost of group supplies divided by minimum # of students) +Cost of individual class supplics, if applicable � Stud ent class fee for City of Bremerton Resident. B. Activities taught by contracted instruction. *Based on "Not -to- Exceed" rates [(Price per student required by the Instructor less class supply fees) x (1.5 Administration factor)] -1- Class supply fees:.- Student class fee for City of Bremerton Resident. C. Non - Resident Fees for Recreational Program For recreation classes programs, swim passes and rentals — ranging from: $5.00 to $25.00 add on 25% $25.01 to $50.00 add a flat $6.25 $50.01 to $100.00 add a flat $12.50 $100.01 to $200.00 add a flat $25.00 $200.01 + add a flat $50.00 RATE (b) SENIOR CENTER ACTIVITIES AGE 55+). Couples Membership is for two people, at least one needs to be 55 or better, who reside at the same address. Community Members Memberships are for Senior Living facilities who are interested in purchasing; a group of tickets (10, 20 or morc).Residency is based on where the Senor Living facility is located. Associate Memberships are for those individuals not yet 55 but still would like to participate in the programs, trips and classes offered at the Center. EXHIBIT A Resolution No. 230 PARKS RECREATION DEPT — RATE TABLE F All Rates Listed Are "Not'lb Exceed" Fees Senior Citizen — City Resident annual membership Senior Citizen — Non - Resident annual membership Senior Center — City Resident Couples annual membership Senior Center — Non - Resident Couples annual membership Senior Center — City Resident Associate annual membership Senior Center — Non - Resident Associate annual membership (c) SENIOR CENTER TRIPS $,&10,00 $4{20.00 $44.50 $2932,00 $135 $26.50 actual costs plus 25% NON - RESIDENT FEE — LISTED RATE PLUS 25% 4. IVY GREEN CEMETERY - FEES AND CHARGES RATE (a) ADULT BURIAL Grave Site Opening/Closing Liner Oversize Liner (if required) Grave Side Service Preparation (optional) (b) VETERANS PLOT Grave Site Opening /Closing Liner Oversize Liner (if required) Grave Side Service Preparation (optional) Stone Marker Setting Bronze Marker Setting (c) INFANT BURIAL Infant Plot in Babyland Opening /Closing Liner Grave Side Service Preparation (optional) (d) DISINTERNMENT Removal & opening of new site Site Purchase Liner Removal (only) Cremation Removal (e) ADDITIONAL BURIAL COSTS 2 hr. rnax. EXHIBIT A $993 ,023 .00 $65677.00 $646665.00 $93- 5963,00 $454190.00 $496511.00 $323 $343 $469 $93 $ $4950.00 $256264.00 $400 $2$1- 289 .00 $444190.00 $4 a 3q5.90 1,416.00 $99-3 $640 $983 $2+ 225.00 $4-78183.00 Resolution No. 231 PARKS RECREATION DEPT — RATE TABLE F All Rates Listed Are "Not To Exceed" Fees 4 hour max. $3-5- 368.00 (I) LINERS Adult $646665.00 Infant $2S4289.00 Cremation Vault (2 piece) $440154.00 Oversize Liner (if required) $963.00 (g) OPENING AND CLOSING RATE Adult $7677.00 Infant (Babyland) $408412.00 Urn Interment (per urn) $4- 5 57162.00 (h) BURIAL SITES Adult $494 Infant (Babyland) $264.00 Infant (any site not in Babyland) $493 (i) INURNMENT Vault $-1- 58154.00 Opening /Closing $3-59154.00 Grave Side Service Preparation (optional) $3- 84190.00 Second Right of Interement $258258.00 (j) DISURNMENTS Urn $24-5225.00 (k) RAISE GRAVE $447151.00 (1) MARKER SETTING FEES 5" x 8" bronze plus tax $5992.00 4 x 12" x 2" x 3" plus tax $9699.00 8" x 16" x 2" x 3" plus tax $409103.00 10" x 20" x 2" x 3" plus tax $x-43116.00 12" x 24" x 2" x 3" plus tax $4- 1$122.00 12" x 24" bronze plus tax $41$122.00 12" x 36" x 2" x 3" plus tax $44 180.00 14" x 36" x 2" x 3" plus tax $488185.00 EXHIBIT A Resolution No. 232 PARKS RECREATION DEPT — RATE TABLE F All Rates Listed Are "Not 'ro Exceed" Fees F -i day 1 H 1„s Weekd 1 9 f 1 jes (Mon Thur-s) Weekend 2pm Weekday 9 Holes (Moil Thtw� G 1 6 at i c "Y wiiighs Week inn T4...•„1 Twilight Weekeiid/He 6eague Rate (Not Sat, Sun ei Senia- 1 8 Holes (neon Thum) [..ni 141 Holes (Men T1.u-1 Al Day - MV ^ rT a $¢2.00 $39:88 $3 3-00 $46-98 0 9 m 0 $29:98 $26:89 - 29.00 1 $20:09 $34:08 $ ranieF Punch Card (Not Sat, S (Ne te; 2) Regular 20 R euii d n,, ra,.,d juniei 10 Round Punch Card 60 l S r. 111uneh rte.,, Holiday) (Note 2 & 6) M T Darr ('7 d ays C or p oi - Pass (Men That's) / 2 f`,....... i - P ass w, p ower a.•t Shotgun T-eum-111-11. TO i or- He'-day) $239:89 $54.9 -99 $2 =98 $90.0 t Sat, Sun at $90,00 _a w eek) O ffi cers ) (NOta_2� (M en T7,UFS) M OffiG 1 f YL] ,J \VIY. , EXCOed 18 Hole Gi Fee-) $2 Ffiday 18 He - $5 2 .00 $48. Weekday 18 - 4oles (Men Thtws) 00 `8.00 Weekday 1 pm 3pm $37.00 Tr-e8k8nrn- 40x -icra y ry -r aviYsr.vr 7 Weekend 2piu. 46.00 $27.00 EXHIBIT A Resolution No. 233 PARKS RECREATION DEPT — RATE TABLE F All Rates listed Are "Not To Exceed" Fees Co I: $20.00 Twiliglit Weekday (Mon T4+w-&) $28.00 Twilig lX 1.,..1..,,-..1 Holi;l y $30 L eague (N S ] 1 • rl l S -20 . 00 S -20 . 00 cE$�l'� �csxsc � ,�a�r. r "" "v 1 rioiiuuy I Seniop 19 Holes (Men Thurs) S4100 $23.0� 00 $2�-0 All day Monday Tuesday $64.00 Shotgun Toui (Not To Exeeed 19 Hole Gr-een Fee) (-Nexe'.__._1_) X89 Weekend °may 13i W ee kd ay $36.00 Q1 Anfl -a pass Ci.,..F., S 2030. $3,360.00 tltl ^^n pl-u-S nn nn Annual Pass hiniei' (Mon Thurs) (Note� 3) $ Annuai Pass Sr. Single (Not Sat, Sun 01' Ho $ i, + 0 . 0 ,Nnnuai Pass Sn Couple (Not Sat, Sun oi Holiday $2,160.00 Semi Annual Single f4st 1 ,4 of yea $875.00 $950.00 Semi Annual Couple first 1 o f year $1 , 4 50. Sei:ni Annual Couple seeand t .0 ,.S` A nnua l C.• IL Si fi ef ,• (N Sat e t "+. un or ���� �/� ]"':f74" -ty) b $600.©0 Semi Annual c,. Si ngle seeen 1 ,4 of yeat (Not Sat Holiday $650.0 9 Sei:ni Annual 8F. Couple fli 1 7 � of .�..,t Sat, emu„ of 'mid} $1 98:99 1leliday $l,oso'99 EXHIBIT A Resolution No. 234 . as �- a as A aaa r a EXHIBIT A Resolution No. 234 PARKS RECREATION DEPT — RATE TABLE F All Rates listed Are "Not 'l o Exceed" Fees EXHIBIT A � ' � Resolution No. < -�] � � 235 PUBLIC WORKS AND UTILITIES — RATE TABLE G All Rates Listed Are "Not To Exceed" Fees G. PUBLIC WORKS AND UTILITIES DEPARTMENT RATE 1. RIGHT -OF WAY USE PERMITS FEES Type A (Short Term Use) Regular (Mist. $160.00 Construction) Dumpster -- Individual personal use No Charge Dumpster — Commercial /Construction $60.00 Type 13 (Disturbance of ROW) Sidewalk Repairs (2 inspections) $55.00 Driveway, Transverse Street Patch and Spot $160.00 Patches (2 inspections) Frontage Improvements (curb, gutter, sidewalk, $3.15 /ft with a $160.00 minimum illumination, etc.); Longitudinal Street Patch; and Utility Installation New Street $5.25 /ft with a $625.00 minimum Water & Sewer Mains & Laterals (ROW Permit) (2 $160.00 inspections) Additional Inspection $50.00 Type C (Long Term Use) Application and Processing $100.00 Use longer than one year 1/10 adjoining land value set in the County Assessor's records per square foot of impacted ROW annually with a $100 minimum. Use shorter than one year 1/50 adjoining land value set in the County Assessor's records per square foot of impacted ROW monthly with a $100 minimum. `Type D Regular (Franchised Utility Routine Maintenance) $100.00 Plan Reviews $0.25 /foot of improvement with $105 minimum Additional Work $45.00 /hour+ equipment charges 2. RIGHT -OF -WAY VACATION $575.00 3. TELECOM MASTER PERMIT FEE $525.00 /one time 4. TELECOM LICENSE FEE $210.00 /one time 5. DRIVEWAY DECOMMISSIONING $270.00 AND RECOMMISSIONING FEE EXHIBIT A Resolution No. 236 PUBLIC WORKS AND UTILITIES _.. RATE TABLE G All Rates Listed Are "Not To Exceed" Fees RATE 6. BMC 10.24 HOUSEMOVING /OVERSIZE LOADS $600+$65/mile to .10 of a mile EXHIBIT A Resolution No. 237 BREMERTON KITSAP ACCESS TELEVISION (BKAT) — RATE TABLE H All Rates Listed are "Not To Exceed" Pees H. BREMERTON KITSAP ACCESS TELEVISION (BKAT) 1. Pre - production RATE Equipment Consultation $100Iper hour Program Development $100/per hour Research $1001per hour Location $1001per hour Scripting $1001per hour Graphics Development $1001per hour 2. EQUIPMENT STUDIO $25.00 per hour (minimum 2 hours) 3. PRODUCTION* Setup $100 per hour Production $1001per hour Breakdown $1001per hour *minimum of 2 hours for any productions 4. Post Production Edit $100 per hour Voice Over $100 per hour 5. Training Studio $100 3 hours of camera and director training — max 4 people Edit $50 5 hours of Apple Final Cut 6. Miscellaneous Equipment Installation $100 per hour Equipment Troubleshooting and Repair $100 per hour DVD Duplication $35.84 (includes tax) 7. Membership (Annual) Individual Resident $25.00 Individual Non - Resident $35.00 Organization — Resident $75.00 Organization — Non - Resident $100.00 EXHIBIT A Resolution No. "7�e,4'. 238 BREMERTON KITSAP ACCESS TELEVISION (BKAT) — RATE TABLE H All Rates Listed are "Not To Exceed" Fees S. Rental Rate Field Equipment Tripod $25.00 Per Hour ($300.00 Deposit) Light Kit $50.00 Per Hour ($300.00 Deposit) Lavalier Mic $20.00 Per Hour ($300.00 Deposit) Video Monitor $25.00 Per Hour ($300.00 Deposit) Studio Equipment Studio $50.00 Per Hour ($1,000.00 Deposit) Lights $25.00 Control Room $50.00 Wireless mics (4) $25.00 Teleprompter $25.00 Misc $10 ea Tables, chairs, easels, table cloths 9. Public Service Announcement with voice over A public service announcement $25.00 Proof of Special Events with voice over is an option as part Permit also required of the Special Event Permit through the City. The public service announcement will air on BKAT for a minimum of two weeks. EXHIBIT A Resolution No.. 239 ORDINANCE NO. 5200 AN ORDINANCE of the City Council of the City of Bremerton, Washington, approving and adopting the budget for the City of Bremerton for the fiscal year 2013, and appropriating the amounts set forth in each fund in accordance with RCW 35.33.075. WHEREAS, State law, Chapter 35.33 RCW requires the City to adopt an annual budget and provides procedures for the filing of estimates, a preliminary budget, deliberations, public hearings, and final fixing of the budget; and WHEREAS, a preliminary budget for the fiscal year 2013 has been prepared and filed in the Office of the City Clerk for the City of Bremerton; public hearings have been held for the purposes of fixing the final City Budget; and the City Council has deliberated and has made adjustments and changes deemed necessary and proper; NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF BREMERTON, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS: SECTIONI. That the 2013 Annual Budget for the City of Bremerton, Washington, on file in the office of the City Clerk, covering the period from January 1, 2013, through December 31, 2013, with regular revenues and unencumbered fund balances of $113,553,408 and expenditures and ending fund balances of $113,553,408 is hereby approved and adopted, and the respective amounts provided for in said budget for the several funds of the City of Bremerton are hereby fixed and adopted as follows: General Fund (001) City Council $ 340,929 Executive 364,662 Financial Services 1,147,119 Legal 979,431 Human Resources 383,512 Community Development 1,438,922 Municipal Court 1,427,534 City Auditor 173,168 Law Enforcement 9,713,071 Fire/Emergency Medical 8,363,145 2013 Budget 240 Police/Fire Pension 2,493,000 General Facilities 743,223 General Parks 2,560,935 Engineering 2,089,047 Non - Departmental 2,373,398 Ending Fund Balance 2 ,341,558 Total General Fund $ 36,932,654 Arterial Street (101) 3,198,331 Street (102) 2,976,191 Contingency Reserve (103) 232,605 Lodging Tax (104) 486,962 Parking System (105) 1,351,995 Community Development Block Grant (106) 3,848,709 Abatement Revolving (10 8) 236,613 Police Special Projects (110) 829,238 Public Access Television (113) 516,219 Gift & Donations Fund (114) 74,761 Trial Improvement (116) 68,331 One Percent For Arts (117) 51,430 Conference Center Operating (120) 1,931,156 Bond Fund (20 1) 36,154 2010 LTGO (203) 644,493 2010 UTGO/LTGO - B (204) 1,071,784 Government Center LTGO (205) 245,300 General Government Capital Improvement (308) 438,862 Park Facilities Construction (3 10) 608,616 Evergreen Park Remediation (311) 31,031 Lower Wheaton Way (331) 382,995 Water Utility (401) 9,951,038 Water Capital (404) 4,322,971 Wastewater Utility (45 1) 15,617,028 Wastewater Capital (454) 6,479,106 Stormwater Utility (481) 2,801,878 Gorst.Creek Watershed (482) 355,964 Stormwater Capital (484) 2,770,992 Gold Mountain Golf Complex (407) 2,123,656 2013 Budget 241 Risk Management (503) Employment Security (506) Accumulated Leave Liabilit Equipment Rental Reserve - Equipment Rental Reserve - Information Services (511) Total All Funds 3,395,236 334,954 y (507) 273,106 Operations & Maintenance (509) 1,764,284 Equipment Reserves (5 10) 5,939,934 1,228,831 $ 113,553,408 SECTION2. That the totals for the funds noted in Section 1 above and as set forth in the official "City of Bremerton 2013 Annual Budget" adopted herein, are hereby appropriated for the fiscal year 2013. SECTIONS. Effective January 1, 2013, the annual compensation of the Municipal Court Judge shall be $134,625.00 which is 95% of the District & Superior Court salaries as established on September 1, 2011. SECTION4. Effective January 1, 2013, the "management, professional, confidential & fiduciary" pay plans shall not receive a cost of living adjustment over the 2012 pay rates. SECTIONS. Effective January 1, 2013, the base salary of the Mayor shall be $122,425.00 which represents no increase over the 2012 base salary. SECTION 6. Nothing contained herein shall be construed to require the City of Bremerton or its officers to fill any vacancy in any of the positions established by this ordinance resulting from the discharge, resignation or retirement of such employee. Nothing herein contained shall require the City of Bremerton or its officers to pay the maximum amount budgeted for any position shown therein. SECTION 7 Severability. 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. SECTION 8. 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. 2013 Budget 242 PASSED by the City Council the day of tl� 9 2012 Jm MCDONALD, Council President Approved this day of �. , 2012 I N CORIN, City Clerk PUBLISHED the ' day of EFFECTIVE the day of ORDINANCE NO. �qOQ 2013 Budget 243 244