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Home My WebLink About2014 Budget0 2014 Budget For the year beginning January 1, 2014 and ending December 31, 2014 Mayor Patty Lent Council Members Greg Wheeler— Council President.. District 5 Jim McDonald.. District 1 Leslie Daugs .. District 2 Adam Brockus ..District 3 Wendy Priest.. District 4 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 Steven Strachan .. 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 Donleycott Photos Courtesy of Cynthia Engelgau & Kelsie Donleycott 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 December 4, 2013 To the Citizens and the Honorable Council of the City of Bremerton, It is my privilege to present to you the 2014 Fiscal Budget for the City of Bremerton. Patty Lent, Mayor Over the last few years, the challenging economic times in which we live has forced us to take a hard look at exactly how much money we have and how we spend it. Because of this macro - environment, the City of Bremerton has learned to become more lean and efficient as we provide needed services to our citizens while we continue to take strategic steps in achieving and maintaining long term fiscal sustainability. The 2014 Budget continues this initiative. As you review this document, I would like to highlight specific areas: • 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. • The 2014 General Fund budget anticipates an ending fund balance of $2,969,922 which is 8.5% of anticipated expenditures less the budgeted transfers and capital purchases. The 8.5% brings the City into compliance with our reserve policy. In addition, the City continues to rebuild its contingency reserve to meet our $1 million goal. In 2013, the City transferred $230,000 from the General Fund to the Contingency Reserve Fund (equivalent of two years payment) with its mid- year budget amendment and the 2014 budget transfers an additional $50,000 toward this effort. It is anticipated that at the end of 2014, the contingency reserve will be approximately $515,000, which is more than half way to our goal. • Unlike the General Fund, other City funds have purposely been budgeted to dip into their respective reserve accounts. This is appropriate in that these funds have been building reserves that 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 decrease the charges imposed on the operational funds that pay them. • The 2014 General Fund budget also adds an additional $172,135 to the Parks Department budget over the 2013 budgeted levels. This increase includes $25,000 toward replacement playground equipment, $40,000 toward drainage improvements at Pendergast Field, and approximately $50,000 toward the general maintenance portion of the parks budget. This increase also includes the .75 FTE for an Office Assistant that was approved by Council in July 2013. • 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 Gold Mountain Golf Course. This refunding (refinancing) will save the City approximately $566,266 over the remaining life of the bond. (The City did not extend the remaining life of the bond, keeping the original 2028 maturity date.) This resulted in a direct savings to the 2014 Gold Mountain Golf Fund of almost $36,000. To take advantage of the current low interest rate climate, the City also converted its Parking System Operating Fund line of credit to a fixed rate bond. This will save refinancing and staff time every two years as the line of credit was a short term obligation. • The Information Technology Fund includes $20,000 to assist the City in the redevelopment of our City web site. This initiative will allow the City to continue to add usability to this valuable communications tool as well as allow the City to explore using social media outlets such as Facebook to expand our web site. • Similar to the 2013 Budget, the 2014 Budget does not include any identified pay scale increases for our staff. The City continues its negotiations with the Bremerton Police Officers Guild (BPOG) and Bremerton Police Management Association (BPMA). The BPOG 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 (IAFF 437) agreed to a new three year contract covering fiscal years 2013 through 2015. For 2013, the IAFF 437 agreed to a zero percent pay scale adjustment and status quo on their health benefits and agreed to "reopen" negotiations on pay scale adjustments and health benefits for 2014 and 2015 while leaving the remainder of their contract closed. The Teamster's contract expires at the end of 2013 and negotiations have commenced for the period of 2014 through 2016. Because we are or will be in active negotiations regarding these contracts, we do not yet know what, if any, pay scale or health benefit adjustments will be associated with them. • To help us insure compliance with the federal Health Care Act (HCA), temporary and seasonal part time help is now reflected in the full time equivalent (FTE) counts for personnel on pages 24- 30 of the attached document. Temporary and seasonal part time help positions are expected to be no more than 25 hours per week for the weeks they are needed. The City has always utilized temporary and seasonal help. We are now reflecting this practice in the budget document to remain as transparent as possible. • Also listed on page 24 of the budget document are the changes being made to our organizational chart. As in the past few years, my administration continues to assess our staffing needs and as positions become vacant, we do not automatically fill them without a thorough assessment for the position's need relative to our goals, processes, and budget. While some positions were filled during 2013, both a Civil Engineer III position and an Engineering Technician IV position became vacant and it was determined that these positions can be eliminated with the 2014 Budget. • Along with the assessments made of positions as they become vacant, we have also assessed our current staffing levels against our goals as a City. As such, the 2014 Budget also includes the refunding of a City Attorney I position as well as budgeting for the reclassification of an unfunded Police Sergeant position to a funded Police Officer position, which continues my administration's and the Council's commitment to public safety. In addition, the Department of Community Development also reorganized its positions to better address our current workloads and better position the department to facilitate the City's goal of strategic annexation and economic development. This reorganization resulted in having the appropriate level of Senior Planner positions as well as the addition of a Building Development Specialist I FTE. • The 2014 Budget maintains a good balance among the cost of personnel, supplies and materials, capital needs, debt service, etc. As illustrated on page 12 of the budget, personnel costs comprise 32% of the City's overall budget, inclusive of the projected ending fund balances. If you remove the ending fund balances, the City's overall personnel costs against budget are 39.44 %. More specifically, personnel costs for the governmental funds (those funds supported by taxes versus those funds supported by rates) are 57.54% of the budget, less the ending fund balances. We include all governmental funds when we make this assessment. As a mid-sized city in Washington, we choose to create various special revenue, capital, and debt service funds separate from the General Fund in order to increase transparency in our accounting practices. If we did not have these separate funds, these items would be additional departments /cost centers of the General Fund. As such, the resources consumed by these funds should be included in the assessment when determining our level of personnel costs against our budgets. For our business type funds (those funds supported by rates), our personnel costs are 19.44% of budget less the ending fund balances. • This budget proposes no changes to our current PILOT or commercial parking tax rates but does continue the increase to the B &O tax exemption rate to assist our small businesses. For 2014, the B &O tax exemption level will increase from $80,000 to $100,000. In addition, there is no proposed change regarding the cost of a business or landlord license. However, the Council has begun an initiative to increase the compliance rate for landlord license registrations. The 2014 Budget includes $13,000 in the Financial Services Department of the General Fund to help assist with implementing this program. • As mentioned above, while the PILOT rates have not changed, how we use the revenue received from this tax source has. The 2014 Budget "freezes" the dollar amount of the PILOT revenue to the General Fund at the same dollar amount received in 2013. Any incremental increases to this tax due to increases in utility sales or utility rates will now be a revenue stream for our Street Fund. 2014 projections anticipate that approximately $196,000 will result in additional street revenue. • In addition to the $196,000 PILOT revenue to streets, the attached budget includes a $250,000 transfer from the General Fund to the Street Fund for general street maintenance and includes a $20,000 transfer from our Real Estate Excise Tax (BEET) Fund to the Street Fund for sidewalk improvements. These amounts are intended to supplement (not replace) the revenue received from the Transportation Benefit District for street improvements. The City continues to strive to identify sustainable resources to address our transportation needs. These proposals are the first steps in this initiative. On the expenditure side, along with the traditional methods of maintenance associated with streets, the Street Fund also has an additional $5,000 specifically dedicated to sidewalk maintenance (total of $25,000 when added to the BEET transfer) and includes funding for striping and curb painting along with funding (shared with the Parks Department) to complete a city tree inventory. • Regarding our utilities (water, wastewater, and stormwater), the City completed and adopted its comprehensive rate study for all three in April 2013. This effort was undertaken to insure that our utilities would be financially stable into the future. As part of this effort, the City now projects its utility needs and revenues over a six year horizon, utilizing a rate matrix that includes our operations and maintenance needs along with our capital and debt service needs. Each year, as we develop the annual fiscal budget, we update this matrix to insure that we remain on a sustainable path. As with any long range projection, the numbers used in the utility rate matrix were based on the information that was available at the time the projections were made. During the development of this budget proposal, the matrix was adjusted to more current information. We also made adjustments in timing for many of our utility capital projects to better reflect demand, which had been reviewed by the Council in May 2013. I am pleased to report that the updated matrix anticipates lower rate increases in each of our utilities than what was anticipated with the rate study adoption in April 2013 while attaining our operations and maintenance reserve fund balances at 12% per our reserve policy. More specifically, the 2014 budget reflects the following: Adopted 2014 rate model Updated 2014 rate increase Difference increase average bi- monthly bill average bi- monthly bill average bi- monthly bill Water $3.95 Water $3.70 Savings $0.25 Sewer $3.51 Sewer $3.01 Savings $0.50 Storm $1.39 Storm $0.52 Savings $0.87 In addition to the lower than anticipated rate increases, the scheduled revenue bond issuances for the three utilities in 2014 decreased from $8.5 million to $6.5 million. The attached budget reflects these updates. The 2014 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; • 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 departments and 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 2014 Budget continues this process. Thank you for your consideration. Sincerely, Patty Lent Mayor Table of Contents BudgetSummary .................................................... ............................... I All Funds Revenue and Expenditure Summary ...... ..............................9 City Overview and Budget Process ............ .............................13 Strategic Priorities and Initiatives .......................... .............................20 Personnel.............................................................. ............................... 22 BudgetDetail .......................................................... ............................. GeneralFund .......................................................... ............................. Special Revenue Funds .......................................... ............................. DebtService Funds ................. ............................... ............................ Capital Improvement Funds ... ............................... ............................111 Enterprise Funds ..................... ............................... ............................ Internal Service Funds ............ ............................... ............................ Capital Improvement Program .............................. ............................153 Financial Goals and Policies .. ............................... ............................163 Organization Charts ............................. ............................167 Statistical Information .......................... ............................179 Glossary of Terms ............................... ............................ Ordinances......... ............................... ............................207 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 will continue for the upcoming year. The City has continued budgeted spending re- ductions, deferred equipment payments into the City's ER &R Fund and efforts continue to elim- inate vacant positions wherever possible. Total 2014 projected tax revenue (property tax- es, sales taxes, business and occupation taxes and private utility taxes) in the General Fund are $22.064 million. This is approximately $167k more than 2013. Individually, EMS tax- es anticipates a decrease of $9.6k attributable to lower anticipated assessed values. Regular property tax receipts (anticipated at a 95% col- lection rate) are estimated with a $208k increase for the upcoming year. Sales tax, formerly our number one revenue source for the General Fund, continues to remain relatively flat with anticipated receipts for 2014 estimated at $6.9 million, including criminal justice. B & O reve- nue is budgeted at $2.7 million for 2014 and is essentially unchanged from 2013 due to the tax exemption increase from $80k to $100k. Though the City anticipates a slight increase in utility taxes for electricity and garbage /solid waste, natural gas, telephones and cable have a combined decrease of $302k for the upcoming year. Overall, utility taxes are budgeted at $4.37 million, or 3.3% below the prior year and are based on historical averages. i 1'•' The City of Bremerton provides services and programs through the efforts of its qualified and capable staff. Though the 2014 budget includes reductions in regular full -time equivalent (FTEs), personnel costs remain the highest ex- pense in the General Fund at 75.88% of total expenditures. Due to mandated healthcare reform, seasonal and part -time employees are now accounted for in the City's FTE count. The total budgets for extra help remains essentially unchanged in 2014. Efforts will continue to analyze appropri- ate 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 2014 General Fund budget include: • Reduction of authorized personnel by 1.25 FTEs. Specific positions are identified under the personnel section and are all due to attri- tion. • Cost of living increases (COLAs) are not included in personnel costs City -wide. • Various fees and charges for services con- tinue to be reviewed and revised as appro- priate to ensure City costs are properly re- covered. • Transfers -in from Police Special Operations fund continues, $200,000. • A reduced transfer to the Contingency Re- serve Fund of $50,000. • The use of reserves to bridge the revenue gap. The City also anticipates Real Estate Excise Tax (REST) to come above 2013 by $50k with budgeted revenues at $420k. The uptick of reve- nue, compared to 2011 receipts of $336k, has been inconsistent and has not reflected steady long -term growth and therefore projections should continue with a conservative approach. The im- pacts from REST vary, but the lost revenue is most significant to funding maintenance of the City's street system and providing matching funds for secured grants for various capital projects. As we move forward into 2014, the City will con- tinue to monitor revenues closely and oversee ex- penditures city -wide. Overall, the proposed budg- et for 2014 is $117,968,249. It includes $37.19 million for personnel costs (32 %), $28.86 million for supplies (24 %), $6.6 million for debt service (6 %), $14.28 million for capital outlay (12 %), $7.29 million in transfers among funds (6 %), and $23.67 million in ending fund balances (20 %). The resources to fund the budget include; $24.59 million in taxes (property, sales, business and oc- cupancy, and franchise taxes) (21 %), $1.23 mil- lion in licenses & permits (1 %), $5.2 million in intergovernmental revenue (4 %), $39.71 million in charges for services (34 %), $1.25 million in fines and forfeits (1 %), $18.57 million in other revenues (16 %) and $27.47 million in beginning fund balance (23 %). City Council The Council budget includes funding for two sup- port staff and a reduction from nine to seven coun- cilors. The total budget decreased by $7.Ik over the 2013 amended budget, -2.1 %. Executive The Mayor's budget includes funding for the Mayor and support staff. Supplies and services remain relatively unchanged at $82.5k. I ,S'ervices and 0ty Clerk The Financial Services and City Clerk budget re- flects an overall increase of approximately $209k. The additional funding is primarily for two FTEs which were previously charged to PW who are now in Financial Services. The additional cost is offset by General Fund overhead charges for services. 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. Person- nel includes an additional FTE for an Assistant City Attorney position. This allows for reduced profes- sional services for outside counsel. The total budget for 2014 is $1.048 million. Hunwn Resources The adopted 2014 budget for the Human Resources Department is increased by approximately $13k. The net increase is a combination of personnel and professional services costs associated with labor negotiations. Staffing for the department has re- mained 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 2014 budget of $1.49 million includes a slight increase of $50k and is primarily due to increases in personnel expense as- sociated with reorganizing the department by downgrading two positions and adding an addition- al Senior Planner. Municipal Court Municipal Court's $1.43 million budget is essen- tially unchanged from the prior year. Staffing lev- els are maintained and public defender costs have not increased for 2014. 1 `a City .Auditor The City Auditor's total budget has remained un- changed at $173k. The budget provides for 1.2 FTEs. Law Ln,lbrcen7ent The Police Department's budget is increased $259k from 2013. The increase is due to a staffing reorganization changing a previously unfunded Sergeant position to a Police Officer and increas- ing personnel overtime based on historical aver- ages. Funding for future MTC replacements (in Information Technology) is also included. To help offset expenditures, the department was able to secure $25.7k in grant funding for the City's Community Resource officer in 2014. A transfer from the Police Special Projects Fund of $200k will continue to help support the Police Special Operations Group. 1 , 1relL,n7er,g ncy Medical Services Total expenditures for the Fire Department are $8.57 million, a 2.5% increase over the prior year. $50k in additional overtime, $31k for capital equipment and funding for future MTC replace- ments (in Information Technology) comprise the majority of the budget increase. Staffing levels remain unchanged for 2014. Police & 1 Pension The Police and Fire Pension 2014 budget includes a decrease over 2013 of $280k. Reduced pension payments are the primary reason for the decrease due a reduced number of beneficiaries. Combined program costs have increased by $28k and are anticipated to remain constant during the next several 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 $2.2 million represents approximately 6.2% of the total General Fund budget. General I acilitie The 2014 budget for General Facilities is in- creased by approximately $201k over 2013. Dis- cretionary maintenance items have been deferred for several years and now need to be addressed in order to maintain structural integrity of facilities throughout the City. The budget also includes the installation of Court security cameras and an emergency exit at the Naval Museum building, $Ilk each. Parks and Recreation The total adopted 2014 Parks Recreation and Maintenance budget has increased by $172k com- pared to 2013. An additional .75 FTE and fund- ing for Parks capital improvements at Pendergast Park, and playground equipment replacement, ac- count for the majority of the increase. A $30k subsidy payment to the YMCA for pool opera- tions continues in 2014. 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 2014, $2.025 million. Engineering staff is reduced by 2 FTEs and is offset by a slight in- crease in professional services. Additionally, $37.5k is budgeted to account for ongoing reme- diation costs associated with Evergreen Park. 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 $322k. Nonmdepartn7ental The Non - departmental adopted budget is $2.324 million, a decrease of $762k over the current year amended budget of $3.086 million. Significant reductions include $366k in transfers -out, $362k in interfund insurance premiums and $75k for election service fees. Other programs funded in non - departmental in- clude photo enforcement ($432k), animal control ($204k), care and custody of prisoners ($842k) and transfers to the Street Fund ($250k), Contin- gency Reserve ($50k) and the Government Center LTGO ($75k). Other funding budgeted, con- sistent with 2013, are payments to Puget Sound Regional Council, Association of Washington Cities, Kitsap Regional Coordinating Council, Bremerton - Kitsap County Health District for cer- tain public health support and services, Puget Sound Clean Air Agency and postage. The projected ending fund balance for the General fund is $2.97 million. This amount meets the 8.5% target of total expenditures, and is approxi- mately $628k higher than what was originally budgeted for 2013 while providing a consistent level of service to our citizens. The City recog- nizes the importance of building reserve levels and will continue to focus on fiscal stability by striving to meet the 8.5% target level. Special Revenue Funds The City has twelve special revenue funds, many accounting for dedicated revenue sources. Street I 'und The City's Street Fund accounts for street related activity including non -major capital improve- ments. Major capital improvement projects are accounted for in separate capital improvement funds. In 2014, $2.7 million is budgeted for operations and maintenance, the City's pavement preserva- tion program and sidewalk improvements. The Street Fund's budget includes offsetting reve- nue ($500k) for work performed for the Transpor- tation Benefit District Pavement Preservation Pro- gram, as well as the City's share of state Fuel Taxes ($772k), Parking Tax ($500k) transfers from the General Fund ($250k), City Utility Funds, ($517k from PILOT), General Govern- ment Capital Improvement Fund ($20k) and other operation revenue ($125k). I,ocl, inn Mx I 'und Lodging tax revenue is budgeted at $390k, essen- tially unchanged over the prior year. The $376k expenditure budget includes the recommended funding allocation of the Lodging Tax Committee ($71k) and the continuation of existing funding for the Conference Center ($155k) along with funding for the Admiral Theatre, $150k. Ending fund balance is budgeted at $159k, a 23% increase over 2013. It is important maintain re- serve levels in this fund so that award obligations will not be impacted by cyclical cash flow levels. Parking ,S'ys ten? I 'und The City's downtown and residential parking en- forcement program revenue has remained rela- tively flat over the past several years due to the addition of PSNS parking facilities, increased uti- lization of worker buses by PSNS, reduced ferry traffic and reduced fine revenue. Budgeted revenue for 2014 is $1.18 million, an increase of approximately $44k over 2013. The 4 additional revenue will be realized in part by the new Park Ave Plaza garage and increases for in off street parking and at the Conference Center Garage. The 2014 expenditure budget includes operations and maintenance expenditures of $652k, debt service payments of $475k and a transfer -out of $85k to the 2010 UTGO /LTGO (B) debt service fund. C'onw7unity Devel(pn7ent Block Grant 1 The Community Development Block Grant Fund budget reflects funding almost exclusively with federal grants. The CDBG Fund anticipates a be- ginning fund balance of approximately $231k, $1.419 million in federal funding, $34k in other revenue, $55k from Charges for Services and a $30k transfer -in from the General Fund to sup- port administrative costs not covered by grant funding. The projected ending fund balance for 2014 is $344k. Public .Access 7 elevision 1 The Bremerton Kitsap Access Television (BKAT) operation is accounted for in this fund. The estimated beginning fund balance has in- creased $83k over 2013 to $291k in 2014. The operation is consistent with prior years with the majority of funding being provided by a portion of the City's cable TV franchises ($270k, 60 %). Other revenue includes intergovernmental, charges for services to other agencies and citi- zens and miscellaneous ($180k). The budget includes maintenance of existing ser- vice levels with two FTEs and part -time extra help labor ($268k), supplies and services ($61k), capital outlay ($46k) and the continuation of a transfer to the General Fund ($25k). An ending fund balance of $340k is forecast. As noted above, BKAT receives 60% percent of its fund- ing from City cable franchise fees. During 2014 staff will continue to work with other agencies utilizing BKAT to secure more equitable fund- ing. Confi'8 "E nce Center C)l)E'rati()n 1 The overall budget for the Conference Center is $1.496 million, a decrease of 4.1% from 2013. Of this amount, $1.37 million is for contractual costs with Columbia Hospitality. Projected reve- nues total $1.48 million, including $1.31 million from user fees, $155k from the Lodging Tax Fund, and $Ilk from miscellaneous revenue sources. Ending fund balance will represent 9.4% of budgeted expenditures for 2014. Additionally, each year 3% of Conference Center revenue is set aside for improvements and replacing aging equipment. Other Special Revenue funds The .Abaten7ent Revolving fund includes $42k in funding for neighborhood cleanup programs in 2014 with an estimated fund balance of $178k. The Police Special Projects 1,'und will continue to support the Police Special Operations with a $200k transfer to the General Fund in 2014. Sup- plies and services associated with the Special Operations Unit will continue to be funded. The Gl ft & Donations 1 includes combined ex- penditures of $15k, with anticipated revenue at $5.6k Trial In7proven7ent 1,'und includes budget- ed expenditures at $18k with an estimated fund balance at $49k. One Percent a )r .Arts 1,'und in- cludes $4.5k designated for installation and maintenance of preselected and existing art. Contingency Reserve fund includes an estimated beginning fund balance of $465k. A $50k trans - fer-in from the General Fund is budgeted with no expenditures for 2014. &7 Debt Service Funds 2010 LTGO 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 Local Revitalization Financing program in addition to $110k as a US Treasury Build America Bonds tax subsidy. The remaining $63k of the funding is provided with a transfer from the General Gov- ernment Capital Improvement Fund, (REST). 2010 tI7 ClC) Ite,fii zcliar,� "1(7'0 ,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 2014 is $860k. Funding for the non -voter approved debt is pro- vided by a US Treasury Build America Bonds tax subsidy, $34k, a transfer from the Parking fund, $85k, and a transfer from the General Govern- ment Capital Improvement Fund (REST), $91k. Cloves ~nn7ent Center Ll ClC) 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 $75k and Gen- eral Government Capital Improvement Fund (REST), $259k. The debt service for 2014 is $330k. Capital Improvement Funds General Goves ~nnlent Capital .In7ps ~oven7ent 1 d (RZEE 1) This fund accounts for expenditures related to various general government capital improvement projects or debt service obligations related to cap- ital. Anticipated REST revenues for 2014 are budgeted at $420k; $50k higher than the prior year. Expenditures in this fund are dedicated for the repayment of debt service on the Government Center, $259k, and the 2010 LTGO and UTGO/ LTGO (B) financing in the amount of $154k. Funding for capital include $40k to support Gen- eral Fund Park improvements and $20k in the Street Fund for Sidewalks. Lower l heaton 1 I 'und This capital improvement project accounts for the reconstruction of Lower Wheaton Way and is ex- pected to be completed in 2014. Anticipated ex- penditures are budgeted at 1.57 million. Expected grant revenue is $1.25 million. Pacific.Avenne Construction 1 d The final construction phase on Pacific Avenue between 6th and 11th Street; which includes im- provements to utilities, the streetscape and inter- section, includes $1.311 million in expenditures and $619k in revenue. The project is expected to be completed in spring of 2014. 11 Parks Capital Construction 1 Expenditures in Parks Capital Construction Fund include $250k for City obligated pool filtration system and chemical feed upgrades, Anderson Cove Lillian Walker Park Project ($191k) and the completion of the Evergreen Accessible Play- ground Project ($191k). Funding is obtained in part by private donations, City match and from a CDBG grant award. Enterprise Funds 1 TVastewater and Stormwater utilities The City's combined utility maintenance and op- erations funds' adopted budgets for 2014, exclud- ing fund balance, total $26.01 million. Personnel and supplies and service costs for operations and maintenance for all utilities are increased by $332k, 2.1 %. Debt service is budgeted at $3.896 million, an increase of $362k over 2014. Trans- fers for PILOT to the General Fund are reduced by $137k and are budgeted at $4.108 million. Budgeted capital expenditures for 2014 are $9.873 million and are being accounted for in sep- arate utility capital funds. 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 2014, capital expenditures are as follows: Water Capital, $2.883 million, Wastewater Capital, $6.220 million and Storm - water Capital, $770k. Estimated ending fund balance (and percent of operations expense, less transfers) for the utility operations and maintenance funds are as follows: Water Utility, $1.182 million (12 %), Wastewater Utility, $1.542 million (12 %), and Stormwater Utility, $236k (12 %). Gold Mountain Go( f'C( n7plex Expenditures for the golf course are budgeted at $4.024 million, including debt service of $362k. Operations and maintenance expense for Gold Mountain are approximately $170k higher than budgeted in 2013 which is offset by an increase in revenue of $127k. The additional revenue is an- ticipated to come from higher greens and golf cart fees. The 2014 budget also includes $105k in capital improvements for a new restroom facility, club- house enhancements and greens maintenance equipment. Internal Service Funds Risk Managenwnt The City's self - insurance program results are fa- vorable for 2013 with estimated year -end fund balance of $1.529 million. Internal charges for 2014 were reduced in 2014 to account for a $562k rebate from 2012. Expenditures are budgeted at $1.53 million and are relatively unchanged com- pared to 2013. Risk Management remains under the over site of the City Attorney's office. An in- terfund transfer of $287k is budgeted under pro- fessional services for staff related costs. I n7pl(yn7ent Security and Accunndated Leave Li- ability I 'unds 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 2014 budget includes $455k in revenue and $280k in expenditures. Both funds were created to build, and set aside, reserves for future unemployment and vacation accrual payouts. Estimated ending fund balance for Employment Security has increased to $379k and $217k for Accumulated Leave Liability. rA Due to reduced payments to Employment Security and an increase in anticipated payouts to retiring employees, the rate charged for Employment Secu- rity was reduced from 1% to .5% and increased from 1% to 1.5% for Accumulated Leave. I,quipnwnt Replacenlent and Operations 1 d The ER &R Operations Fund adopted budget totals $1.522 million, a reduction of approximately $109k from the 2013 budget resulting from reduced sup- plies and service costs. Fuel costs ($599k) are budgeted separately from routine maintenance costs and departments will continue to be billed for actu- al usage. This provides an incentive for depart- ments to manage their fuel consumption within their own fleet. The ER &R Reserve Fund includes capital expendi- tures of $465k, and recoveries from all departments continues to be suspended in 2014.. The estimated ending fund balance for 2014 is $4.86 million. hif()m7ation Technology Information technology's adopted expenditure budget of $1.079 million is a decrease of $59k from 2013. Revenue is provided through internal charges to other departments and funds and amounts to $1.092 million with a projected ending fund bal- ance of $182k. The Information Technology Fund is responsible for support functions to the City's network and technology systems, the maintenance and replacement of hardware and software compo- nents and the City's phone operations. S'tq ling C "hangs es and Personnel Costs Total staffing reductions for regular personnel in 2014 are 1.25 authorized FTEs city -wide. Author- ized positions consist of 307.63 regular FTEs and 14.68 FTEs for part -time and seasonal employees, for a grand total of 322.31. Prior to 2014, part -time and seasonal employees were not included in the City's official FTE count, but due to healthcare reform, these employees are now being account- ed for in the City's position control system. Per City policy, part -time and seasonal employees may not work in excess of 25 hours per week. Salaries are budgeted under extra help. The Budget reflects the full cost savings for the reduction in force and does not include a cost of living adjustment (COLA) for City Staff. Offsetting the savings due to reduced personnel, are substantial increases in the City's State re- tirement contribution rates which will become effective September 1, 2013. Employer contri- bution rates (compared to September 1, 2012) for Public Employees Retirement System (PERS) will increase by 2 %. Public Safety Employees Retirement System (PSERS) will increase by 1.67 %. Fortunately, Law Enforcement Officers and Fire Fighters (LEOFF) employer rates are anticipated to decrease by .01 %. Additionally, current medical insurance premiums are budget- ed to increase by as much as 15% for KPS in 2014. Rates are not expected to be finalized un- til the end of 2013. 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. 8 REVENUE SOURCES FUNDS BEG LIC. INTER- CHARGES FINES 2014 FUND AND GOV'T FOR AND OTHER TOTAL FUND BAL. TAXES PERMITS REVENUE SERVICE FORFEITS REVENUE BUDGET General Fund General Government: City Council 108,067 108,067 Executive 114,192 114,192 Financial Services 2,777,558 430,870 622,142 55,000 3,885,570 Legal 509,665 509,665 Human Resources 128,469 128,469 Community Development 342,500 20,000 200,390 562,890 Municipal Court 438,250 468,400 48,000 954,650 City Auditor 56,063 56,063 Law Enforcement 5,500 217,588 311,900 9,200 10,000 554,188 Fire /Emergency Medical 1,197,391 1,300 1,200 470,350 1,000 4,875 1,676,116 Police & Fire Pension 51,460 51,460 General Facilities 311,218 46,080 357,298 Parks 313,385 110,450 423,835 Engineering 40,000 1,662,936 1,702,936 Non - Departmental 18,088,720 141,000 403,618 420,100 4,172,903 23,226,341 Beginning Fund Balance 4,123,627 4,123,627 4,123,627 22,063,669 961,170 693,866 5,247,027 953,700 4,392,308 38,435,367 Total General Fund Special Revenue Funds: Street 277,159 500,000 772,000 590,000 822,333 2,961,492 Contingency Reserve 465,192 50,464 515,656 Lodging Tax 144,614 390,000 400 535,014 Parking System 674,340 235,000 947,000 1,856,340 Comm. Dev. Block Grant 231,185 1,418,924 34,000 85,050 1,769,159 Abatement Revolving Fund 214,712 500 5,000 500 220,712 Police Special Projects 621,525 15,000 71,500 708,025 Public Access Television 290,742 270,000 64,000 114,440 1,100 740,282 Gift & Donations Fund 79,678 5,600 85,278 Trial Improvement 46,647 20,000 250 66,897 One Percent for Arts 41,894 150 42,044 Conference Center Oper 174,436 1,309,456 166,100 1,649,992 3,262,124 890,000 270,000 2,274,924 2,048,396 255,000 2,150,447 11,150,891 Total Spec. Rev. Funds Debt Service Fund: 2010 LTGO 105,647 330,000 109,826 63,845 609,318 2010 UTGO /LTGO (B) 3,084 860,000 34,322 177,310 1,074,716 Government Center LTGO 2,261 334,110 336,371 110,992 1,190,000 0 144,148 0 0 575,265 2,020,405 Total Debt Service Fund Capital Improvement Funds: 327,730 420,000 850 748,580 General Govt Capital Improv. Park Facilities Construction 377,917 176,700 190,850 745,467 Lower Wheaton Way 325,002 1,244,764 1,569,766 Pacific Avenue Construction 691,144 619,674 1,310,818 1,721,793 420,000 0 2,041,138 0 0 191,700 4,374,631 Total Capital Improv. Funds Total General Gov't Funds 9,218,536 24,563,669 1,231,170 5,154,076 7,295,423 1,208,700 7,309,720 55,981,294 REVENUE SOURCES FUNDS Fines & Forfeits $1,249,600 -1% / Charges for Service $39,709,832 34% Other Revenue $18,570,128 16% Intergovernmental / \ $5,154,076 4% Licenses & Permits $1,231,170 1% Beginning Fund Balance $27,466,830 23% Taxes $24,586,613 21% itt BEG LIC. INTER- CHARGES FINES 2014 FUND AND GOV'T FOR AND OTHER TOTAL FUND BAL. TAXES PERMITS REVENUE SERVICE FORFEITS REVENUE BUDGET Enterprise Funds: Water Utility 921,464 9,980,584 20,000 359,219 11,281,267 Water Capital 2,955,973 2,774,607 5,730,580 Wastewater Utility 1 22,944 13,549,486 19,000 8,322 15,307,905 Wastewater Capital 1,513,526 6,415,300 7,928,826 Stormwater Utility 79,342 2,301,760 1,900 500 2,383,502 Stormwater Capital 2,764,312 233,490 2,997,802 Gold Mountain Golf Complex 235,932 3,997,074 200 4,233,206 10,178,702 22,944 0 0 29,828,904 40,900 9,791,638 49,863,088 Total Enterprise Funds Internal Service Funds: Risk Management 2,086,502 977,470 3,063,972 Employment Security 346,474 113,000 459,474 Accumulated Leave Liability 74,588 342,000 416,588 ER &R Operations & Maint. 107,550 1,493,342 1,300 1,602,192 ER &R Equipment Reserve 5,286,521 35,000 5,321,521 Information Services 167,957 1,092,163 1,260,120 8,069,592 0 0 0 2,585,505 0 1,468,770 12,123,867 Total Internal Service Funds Total Business Type Funds 18,248,294 22,944 0 0 32,414,409 40,900 11,260,408 61,986,955 Total All Funds 27,466,830 24,586,613 1,231,170 5,154,076 39,709,832 1,249,600 18,570,128 117,968,249 Fines & Forfeits $1,249,600 -1% / Charges for Service $39,709,832 34% Other Revenue $18,570,128 16% Intergovernmental / \ $5,154,076 4% Licenses & Permits $1,231,170 1% Beginning Fund Balance $27,466,830 23% Taxes $24,586,613 21% itt 2014 SUPPLIES & DEBT CAPITAL ENDING TOTAL FUND PERSONNEL SERVICES SERVICE OUTLAY TRANSFERS FUND BAL. BUDGET General Fund General Government: City Council 294,900 38,898 333,798 Executive 270,200 82,518 352,718 Financial Services 1,041,000 314,912 1,355,912 Legal Department 962,000 85,962 1 Human Resources 242,000 154,814 396,814 Community Development 1,187,300 271,659 30,000 1,488,959 Municipal Court 890,000 543,194 1 City Auditor 167,400 5,768 173,168 Law Enforcement 8,416,417 1,555,447 9,971,864 Fire /Emergency Medical 7,683,800 856,140 30,945 8,570,885 Police & Fire Pension 1,893,000 320,100 2,213,100 General Facilities 223,000 799,652 22,000 1,044,652 General Parks 1,901,851 766,219 65,000 2,733,070 Engineering 1,737,200 288,055 2,025,255 Non - Departmental 1,949,094 375,000 2,324,094 Ending Fund Balance 2,969,922 2,969,922 26,910,068 8,032,432 0 117,945 405,000 2,969,922 38,435,367 Total General Fund Special Revenue Funds: Street 1,187,500 1,464,956 25,000 284,036 2,961,492 Contingency Reserve 515,656 515,656 Lodging Tax 221,000 155,000 159,014 535,014 Parking System 652,274 475,000 35,000 85,000 609,066 1,856,340 Comm. Dev. Block Grant 119,799 1,134,175 170,850 344,335 1,769,159 Abatement Revolving Fund 42,000 178,712 220,712 Police Special Projects 364,700 50,000 293,325 708,025 Public Access Television 268,100 61,372 46,000 25,000 339,810 740,282 Gift & Donations Fund 15,100 70,178 85,278 Trial Improvement 18,000 48,897 66,897 One Percent for Arts 4,500 37,544 42,044 Conference Center Oper 1,495,603 154,389 1,649,992 1,575,399 5,473,680 475,000 156,000 435,850 3,034,962 11,150,891 Total Spec. Rev. Funds Debt Service Fund: 2010 LTGO 548,695 60,623 609,318 2010 UTGO/LTGO (13) 1,061,867 12,849 1,074,716 Government Center LTGO 330,243 6,128 336,371 0 0 1,940,805 0 0 79,600 2,020,405 Total Debt Service Fund Capital Improvement Funds: General Govt Capital Improv. 472,865 275,715 748,580 Park Facilities Construction 632,750 112,717 745,467 Lower Wheaton Way 1,569,766 0 1,569,766 Pacific Avenue Construction 1,310,818 0 1,310,818 0 0 0 3,513,334 472,865 388,432 4,374,631 Total Capital Improv. Funds Total General Gov't Funds 28,485,467 13,506,112 2,415,805 3,787,279 1,313,715 6,472,916 55,981,294 t Capital Outlay Transfers $14,280,279 $7,286,860 17% 6 %, Debt Service $6,674,366 6% Supplies & Seri $28,861,094 24% Ending Fund Balance $23,674,783 20% irA Personnel $37,190,867 32% 2014 SUPPLIES & DEBT CAPITAL ENDING TOTAL FUND PERSONNEL SERVICES SERVICE OUTLAY TRANSFERS FUND BAL. BUDGET Enterprise Funds: Water Utility 3,641,300 3,878,534 865,883 1,713,806 1,181,744 11,281,267 Water Capital 2,883,000 2 5,730,580 Wastewater Utility 2,694,200 4,384,426 3,016,091 50,000 3,621,400 1,541,788 15,307,905 Wastewater Capital 6,220,000 1,708,826 7,928,826 StormwaterUtility 867,200 627,972 14,204 637,939 236,187 2,383,502 Stoirawater Capital 770,000 2,227,802 2,997,802 Gold Mountain Golf Complex 3,556,430 362,383 105,000 209,393 4,233,206 7,202,700 12,447,362 4,258,561 10,028,000 5,973,145 9,953,320 49,863,088 Total Enterprise Funds Internal Service Funds: Risk Management 240,000 1,289,370 1,534,602 3,063,972 Employment Security 80,000 379,474 459,474 Accumulated Leave Liability 200,000 216,588 416,588 ER &R Operations & Maint 464,700 1,057,668 79,824 1,602,192 ER &R Equipment Reserves 465,000 4,856,521 5,321,521 Information Services 518,000 560,582 181,538 1,260,120 1,502,700 2,907,620 0 465,000 0 7,248,547 12,123,867 Total Internal Service Funds Total Business Type Funds 8,705,400 15,354,982 4,258,561 10,493,000 5,973,145 17,201,867 61,986,955 Total All Funds 37,190,867 28,861,094 6,674,366 14,280,279 7,286,860 23,674,783 117,968,249 t Capital Outlay Transfers $14,280,279 $7,286,860 17% 6 %, Debt Service $6,674,366 6% Supplies & Seri $28,861,094 24% Ending Fund Balance $23,674,783 20% irA Personnel $37,190,867 32% 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 2014 estimated population of 37,850. Bremerton was incorpo- rated on October 14, 1901, and operates under the laws of the State of Washington applicable to a home -rule charter city with a Council/ Mayor form of government. 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 over 1,000 employment positions. The City is also home to Harrison Medical Center with an average of 2,700 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 Mari- na, Harborside Park and Plaza, a Ferry Terminal Traffic Tunnel, as well as the Norm Dicks Gov- ernment Center. A new parking garage and re- tail development project was designed and con- structed during 2012. The City continues its remarkable transfor- mation with several impressive revitalization projects that will generate strong economic ben- efits for Bremerton and Kitsap County. These projects, like the popular Kitsap Conference Center, movie theatre, retail and plaza complex, and the Harborside Park in the Harborside Dis- trict, are transforming Bremerton into a world - class destination city. The Pacific Avenue Reconstruction Project from 6th to 11th Street is scheduled for completion in early 2014. Work will include streetscape and intersection improvements that will benefit both pedestrians and motor vehicle traffic. 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 Pacific Avenue Project City Overview 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 seven elected, part -time members in 2014. 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 37,850 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 2014 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 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 rev- enue 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 enti- ty with a self- balancing set of accounts record- ing cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segre- gated for the purpose of carrying on specific ac- tivities or attaining certain objectives in accord- ance with special regulations, restrictions, 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. I� Special Revenue Funds These funds account for proceeds of specif- ic revenue sources that are intended for spe- cific expenditure purposes. Other restricted and dedicated resources are accounted for in debt service, trust, and capital project funds. These funds include: Street, Contingency Reserve, Lodging Tax, Parking, Community Development Block Grant, Abatement Re- volving, Police Special Projects, Public Ac- cess Television, Gift & Donations, 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 three debt service funds: 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 propri- etary and trust funds. These funds include: General Government Capital Improvement, Park Facilities Con- struction, Lower Wheaton Way and Pacific Avenue Construction. Proprietary Funds Proprietary Funds are used to account for the City's business -type activities. Business -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 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 Lia- bility, 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 II: 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 con- formance with generally accepted accounting principles (GAAP). In most cases this conforms to the way the City prepares its budget. Excep- tions 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 annual- ly 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 2014 budget document. The 2014 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 expenditures) and are subse- quently compiled for the review of the Depart- ment Directors and Mayor. The review and revision process takes place over the course of the next several weeks. Throughout the budget process, meetings are held with appropriate staff to discuss the proposed operating budget, its overall financial picture and relevant ser- vices to be provided. The final management review of the budget is performed with the participation of Department Directors and the Mayor in a series of meetings—as 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 preliminary budget must be made available for public review in the of- fice of the City Clerk on or before November 17 I of each year. For this year's process, this was done by October 2, 2013. In the beginning of October, the Mayor and Di- rector of Financial 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 October and November. Several workshops are held with the City Council during October to explain significant sections of the proposed budget and answer questions. After the review period is concluded, any changes determined 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 Bremerton 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. I I1= rim Budget Calendar March 2013 • Joint Council /Administration retreat - Coun- cil sets goals March 2013 • Budget calendar distributed April /May 2013 • Capital budgets compiled for consideration. Individual projects to be included in the 2014 budget were reviewed and approved by Council. May /June 2013 • Finance calculates pay and benefit infor- mation for current employees June & July 2013 • Sessions to review current year -to -date in- formation, year -end projections, forecasts for 2014 and beyond, finance policy, fund struc- ture, anticipated rate increases and other rev- enue 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 2013 • 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) 18 • Consolidate all department budgets into working document September /October 2013 • Review /revise budgets for submittal to Council • Budget Distribution and reading of the budg- et message • Clerk publishes notice of filing of prelimi- nary budget and public hearing on property tax levy • Budget workshops October/November 2013 • Budget workshops • Clerk publishes notice of public hearing for final budget adoption • Public hearing on revenue sources, property taxes, rates & fees, & utility rates December 2013 • Public hearing on 2014 budget adoption and 2013 final budget adjustments 10111113 Proposed Budget available to the public on City website 10/15/13 Meeting Budget workshops Q & A Date Type Description /Topics 913113 Mayor Finalize budget figures and review narra- thru & Finance tives 9127113 preliminary and final budget and public 1012113 Council Meeting Proposed 2014 Budget (books) distribut- ed to Council with tentative workshop 1116113 Council Meeting schedule 1012113 Notification Clerk publishes notice of filing ofpre- liminary and final budget and public hearing on property tax levy 1017113 1 Workshop City -Wide Budget Presentation 10111113 Proposed Budget available to the public on City website 10/15/13 Workshop Budget workshops Q & A 10/17/13 10/28/12 Notification Clerk publishes notice of filing of & preliminary and final budget and public 1114112 hearing on property tax levy 1116113 Council Meeting Public hearing on revenue sources, property taxes, rates and fees 1214113 Council Meeting Public hearing on 2014 budget and adoption IK I , I , I 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 industri- al, commercial, and mixed use lands for busi- ness opportunities. The City will take actions to ensure a friendly, welcoming environment which highlights the City's unique maritime atmosphere. Provide adequate parking while also promoting efficient circulation. In key areas identified for economic expansion, de- velopable sites will be pre - qualified for envi- ronmental permitting as `planned actions ". This will extend to rehabilitation programs, such as grant funding to clean up the City's challenging brownfield sites. Special accom- modations, such as advanced utility planning and the provision of cutting edge technology, will further encourage use of these sites. The City and its partnering jurisdictions will ap- ply 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 cooper- ation with State and with other transportation providers, will work to enhance and maintain services and facilities that build on that diver- sity, while striving to reduce the dominance of single - occupant automobile transportation. 0 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 facil- ities 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 recre- ational 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. PAS 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 2014 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 Munic- ipal Court Judge compensation was set at 95% of the District & Superior Court judges' salaries as updated on September 1, 2013. The Judge's compensation adjustment is required in order to remain eligible to participate in certain state shared revenues. There is a 2% salary increase for the Judge in 2014. The 2014 budget does not include a cost of living adjustment for those employees covered under the "management, professional, confidential & fiduciary" pay plans. Finally, the budget also does not include cost of living pay adjustments for represented employees. The following pages provide information that affect our personnel along with a summary of changes for 2014. 0 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—(144.25 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-43 Elected Positions-9 Regular Part- Time.38 Seasonal /Part -Time Extra Help -14.96 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 2014 personnel budget anticipates an increase for Group Health and KPS medical insurance premiums of 15% more than the 2013 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. Compared to September 1, 2012, employer and employee contribution rates for LEOFF will decrease slightly, -.01% and –.05% through 2014. PERS retirement system contribu- tions will increase substantially for both employ- ers and employees. The projected 2014 employer contribution rate will increase by 2% and em- ployee rates will increase by .28 %. PSERS will increase for employers by 1.67% and remain un- changed for employees. These rates are deter- mined by the State Legislature. Pension Plans Rate of Contributions As of September 1, 2013 23 City Employe e Total LEOFF 1 0.18% 0.00% 0.18% LEOFF 2 5.23% 8.41% 13.64% PERS 1 9.21% 6.00% 15.21% PERS 2 9.21% 4.92% 14.13% PERS 3 9.21% Variable Variable PSERS 10.54% 6.36% 16.90% 23 Ur � r Department Position Action FTE Change Authorized Staffing Per 2013 Amended Budget 308.88 City Council Member Decrease -2.00 PW Financial Manager Decreased Due to Reorganization -1.00 Accountant - Financial Analyst Increased Due to Reorganization 1.00 Assistant City Attorney III Position Title Change 1.00 Assistant City Attorney II Position Title Change -1.00 Assistant City Attorney I Position Reinstated 1.00 Assistant City Attorney I Position Title Change -1.00 City Prosecutor Position Title Change 1.00 Prosecutor II Position Title Change -1.00 Assistant City Prosecutor II Position Title Change 1.00 Assistant DCD Director Decreased Due to Reorganization -1.00 Senior Planner Increased Due to Reorganization 2.00 Planner II Decreased Due to Reorganization -1.00 BDS I Increased Due to Reorganization 1.00 Police Sergeant Decrease Due to Reorganization -1.00 Police Officer Increase Due to Reorganization 1.00 Parks Office Assistant I Increase Staffing 0.75 Facilities Service Specialist Senior Position Title Change -1.00 Utilities Service Specialist Senior Position Title Change 1.00 Facilities Service Specialist Position Title Change -2.00 Utilities Service Specialist Position Title Change 2.00 Engineering Technician IV Position Eliminated -1.00 Civil Engineer III Position Eliminated -1.00 Sub -Total -1.25 Part - Time & Seasonal FTE by Department Human Resources - Clerical 0.14 Municipal Court - Clerical 0.38 Legal - Clerical 0.63 General Fund Facilities -Labor 0.62 Parks Athletics & Recreation - Misc Recreation 1.99 Parks Maintenance - Facilities & Maintenance Labor 2.01 Engineering - Clerical/Intern 0.28 BKAT -Production Assistant Labor 1.27 Street -Lab or 0.60 PW Utility Operations - Maintenance Labor 3.28 PW Water Resources - Clerical/Intern 0.24 PW Wastewater Treatment Plant - Labor 2.52 PW Admin Group - Clerical 1.00 Sub -Total 14.96 Authori Staffing Per 2014 Budget 322.59 24 Monthly Salary Range Function /Department 2008 2009 2010 2011 2012 2013 2014 Low High City Council City Council Legislative Assistant Council/Auditor Assistant 9.00 9.00 9.00 9.00 9.00 9.00 7.00 $1,000 $1,150 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,366 $6,538 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 8.80 Executive Mayor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,917 $8,917 Executive Assistant 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,366 $6,538 Total Executive Financial Services Director of Financial Services Assistant Director of Financial Services City Clerk Deputy City Clerk Assistant Finance Officer P W Financial Manager Accountant - Financial Analyst Budget Analyst Accounting Assistant Sr. Accounting Assistant II Payroll Specialist Customer Service Representative Part -Time Clerical Total Financial Services 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 $9,239 $11,256 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,869 $8,370 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,627 $5,638 1.00 1.00 1.00 - - - - $4,170 $4,909 1.00 - - - - - - $6,223 $7,583 - - - - - 1.00 - $6,223 $7,583 - - - - - - 1.00 $5,500 $6,494 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,108 $6,223 4.00 3.00 3.00 3.00 3.00 4.00 4.00 $3,684 $4,333 - 2.00 2.00 2.00 1.00 1.00 1.00 $3,371 $3,887 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,742 $4,403 1.00 - - - - - - $3,196 $3,742 0.38 0.38 0.38 0.38 0.38 0.38 0.38 12.38 11.38 11.38 10.38 9.38 11.38 11.38 Human Resources Human Resources Manager Human Resources Analyst II Civil Service Officer/HR Assistant Human Resources Assistant Seasonal Clerical* 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,538 $7,966 1.00 1.00 1.00 1.00 - - - $5,108 $6,223 1.00 - - - - - - $4,627 $5,638 - - - - 1.00 1.00 1.00 $3,371 $3,950 - - 0.14 Total Huinan Resources Legal City Attorney Assistant City Attorney III Assistant City Attorney I City Prosecutor Assistant City Prosecutor II Assistant City Prosecutor I Risk Manager Risk Management Specialist Paralegal Legal Assistant II Legal Assistant I Part -Time Clerical* 3.00 2.00 2.00 2.00 2.00 2.00 2.14 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $9,706 $11,826 2.00 2.00 2.00 1.00 1.00 1.00 1.00 $7,217 $8,793 - - - - - - 1.00 $5,108 $6,223 - 1.00 1.00 1.00 2.00 1.00 1.00 $5,923 $7,217 - - 1.00 1.00 1.00 1.00 1.00 $5,108 $6,223 - 1.00 - - - - - $4,404 $5,366 1.00 - - - - - - $6,869 $8,370 - 1.00 1.00 1.00 1.00 1.00 1.00 $5,638 $6,869 1.00 1.00 - - - - - $5,366 $6,538 - 1.00 2.00 2.00 2.00 2.00 2.00 $3,990 $4,862 0.55 1.00 - - - - - $3,798 $4,627 - - - - - - 0.63 Total Legal Municipal Court Municipal Court Judge Court Administrator Probation Officer Legal Technician Sr. Legal Technician Part -Time Clerical* 5.55 9.00 8.00 7.00 8.00 7.00 8.63 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $11,443 $11,443 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,538 $7,966 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,170 $4,909 1.00 1.00 1.00 1.00 2.00 2.00 2.00 $4,652 $5,479 6.00 7.00 7.00 7.00 5.00 4.50 4.50 $3,371 $3,950 - - - - - - 0.38 Total Municipal Court 10.00 11.00 11.00 11.00 10.00 9.50 9.88 25 0=1= Monthly Salary Range Function /Department 2008 2009 2010 2011 2012 2013 2014 Low High 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 - $6,869 $8,370 Building Official - - - - - 1.00 1.00 $6,538 $7,966 Senior Planner 2.00 - - - - 2.00 $5,366 $6,538 Office Assistant Sr. Spec. 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 1.00 $3,742 $4,403 Planner II 1.00 1.00 1.00 3.00 3.00 3.00 1.00 $5,179 $6,122 Planner I 2.00 2.00 2.00 - - - 1.00 $4,652 $5,479 Building Development Specialist III 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 1.00 1.00 1.00 1.00 1.00 2.00 $3,750 $4,652 Total Community Development 13.00 10.00 11.00 11.00 10.00 10.00 11.00 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 2.00 2.00 2.00 $7,864 $8,886 Police Sergeant 8.00 8.00 8.00 8.00 8.00 8.00 7.00 $6,777 $7,370 Police Officer 52.00 52.00 49.00 46.00 45.00 45.00 46.00 $5,079 $6,573 Court Home Detention Specialist 1.00 1.50 1.50 1.00 1.00 1.00 1.00 $4,170 $4,909 Warrant Server 3.00 2.00 2.00 2.00 2.00 2.00 2.00 $4,170 $4,909 Police Support Manager 1.00 1.00 1.00 - - - - $5,638 $6,869 Police Records Specialist II 5.00 5.00 5.00 4.00 4.00 4.00 4.00 $3,553 $4,170 Office Assistant Sr. 4.00 4.00 3.00 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 0.60 1.00 1.00 $4,652 $5,479 Total Police Department 83.00 82.50 78.50 73.00 70.60 71.00 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 - - - $8,370 $10,298 Battalion Chief 1.00 1.00 3.00 3.00 3.00 3.00 3.00 $8,827 $9,269 Battalion Chief Training - - 1.00 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 1.00 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 9.00 10.00 9.00 9.00 9.00 $7,464 $7,837 Firefighter 12.00 18.00 15.00 14.00 15.00 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 14.00 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 - - - - - - $3,037 $3,553 Total Fire Department 58.00 62.00 59.00 57.00 56.00 56.00 56.00 Q, ersonnel Monthly Salary Range Function /Department 2008 2009 2010 2011 2012 2013 2014 Low High City Auditor 28.05 25.05 24.50 20.00 19.00 18.00 22.75 City Auditor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $7,217 $8,793 Council /Auditor Assistant 0.20 0.20 0.20 0.20 0.20 0.20 0.20 $4,627 $5,638 Total City Auditor 1.20 1.20 1.20 1.20 1.20 1.20 1.20 $6,869 $8,370 Parks & Recreation 2.00 2.00 2.00 1.00 - - - $6,538 $7,966 Director of Parks & Recreation 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,370 $10,198 Parks Development Planner 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,366 $6,538 Parks Maintenance Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,638 $6,869 Athletics/Recreation Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,638 $6,869 Parks Maintenance Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,479 $6,469 Professional /Management 0.55 0.55 - - - - - $3,093 $3,093 Office Assistant III 1.00 1.00 1.00 1.00 6.00 6.00 5.00 $3,196 $3,742 Office Assistant II 1.00 1.00 1.00 - - - - $3,037 $3,553 Office Assistant I - - - 2.00 0.75 $2,888 $3,384 Parks Facilities Specialist 1.00 - - - - $4,909 $5,791 Parks Service Specialist, Sr. 4.00 4.00 4.00 4.00 4.00 4.00 4.00 $4,170 $4,909 Parks Service Specialist 4.00 4.00 4.00 4.00 4.00 4.00 4.00 $3,742 $4,403 Parks Laborer 5.50 4.50 4.50 3.00 3.00 2.00 2.00 $2,737 $3,196 Recreation Program Coordinator III 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $4,170 $4,909 Recreation Program Coordinator II 2.00 2.00 2.00 1.00 1.00 1.00 1.00 $3,950 $4,652 Recreation Program Coordinator I 2.00 1.00 1.00 - - - - $3,371 $3,950 Parks Maintenance Seasonal Labor* - - - 2.01 Parks & Recreation Seasonal Labor* 1.99 Total Parks & Recreation 28.05 25.05 24.50 20.00 19.00 18.00 22.75 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 1.00 - - - $6,538 $7,966 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 - $6,122 $7,183 Civil Engineer II 3.00 3.00 3.00 2.00 2.00 2.00 3.00 $5,791 $6,831 Civil Engineer I 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 1.00 1.00 1.00 1.00 $5,791 $6,831 Engineering Technician IV 6.00 6.00 6.00 6.00 6.00 6.00 5.00 $4,909 $5,791 Engineering Technician III 2.00 2.00 - - - - - $4,403 $5,179 Engineering Technician II 1.00 1.00 1.00 2.00 $3,950 $4,652 Permit Technician 1.00 1.00 1.00 - $3,950 $4,652 Seasonal Clerical /Intern* - - - - 0.28 Total Engineering 24.00 24.00 22.00 19.00 16.00 16.00 14.28 Economic Development Redevelopment Projects Administrator 1.00 1.00 - - - - - $9,057 $11,036 Total Economic Development 1.00 1.00 Total General Fund 251.98 251.93 241.38 224.38 214.98 214.88 219.06 27 0=1= Monthly Salary Range Function /Department 2008 2009 2010 2011 2012 2013 2014 Low High Community Development Block Grant 22.00 21.00 17.00 15.00 11.00 11.00 11.60 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 - - - - $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 1.00 1.00 $6,223 $7,583 BKAT 1.00 1.00 1.00 - - 1.00 1.00 $5,366 $6,538 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 Part -Time Labor* - - - - - - 1.27 $3,742 $4,403 Total BKAT 2.00 2.00 2.00 2.00 2.00 2.00 3.27 $3,553 $4,170 Park Plaza Construction Fund 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,371 $3,950 Redevelopment Projects Administrator - - 1.00 - - - - $9,239 $11,256 Total Park Plaza Construction Fund - - 1.00 - - - - $3,684 $4,333 Public Works & Utilities 1.00 1.00 1.00 1.00 1.00 3.00 3.00 $3,371 $3,950 Street Department 2.00 2.00 2.00 1.00 1.00 - - $3,037 $3,553 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 - - - $5,479 $6,469 Street Service Specialist Supervisor 2.00 2.00 2.00 2.00 1.00 1.00 1.00 $5,479 $6,469 Sign Shop Service Specialist Supervisor 1.00 1.00 1.00 - - - - $5,479 $6,469 Electronics Technician 4.00 4.00 1.00 1.00 1.00 1.00 1.00 $4,909 $5,791 Journey Electrician 2.00 3.00 3.00 2.00 2.00 2.00 2.00 $4,909 $5,791 Street Service Specialist Sr. 3.00 3.00 3.00 3.00 2.00 2.00 2.00 $4,403 $5,179 Street Service Specialist 5.00 3.00 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 - - - - - $3,950 $4,652 Accounting Assistant Senior 1.00 1.00 1.00 1.00 - $3,742 $4,403 Seasonal Labor* - - - - 0.60 Total Street Departm ent 22.00 21.00 17.00 15.00 11.00 11.00 11.60 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 - - - - - $6,538 $7,966 PW &U Financial Manager 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 - - - $4,652 $5,479 Accounting Assistant Senior 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 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,371 $3,950 Customer Service Representative 2.00 2.00 2.00 2.00 2.00 1.00 1.00 $3,196 $3,742 Office Assistant Senior Spec. 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 3.00 3.00 $3,371 $3,950 Office Assistant II 2.00 2.00 2.00 1.00 1.00 - - $3,037 $3,553 Web Support Specialist 1.00 1.00 1.00 - - - $3,742 $4,403 Part -Time Clerical* - - - 1.00 Total Utilit)Administration 17.00 17.00 16.00 13.00 12.00 9.00 10.00 28 Monthly Salary Range Function /Department 2008 2009 2010 2011 2012 2013 2014 Low High Utility Operations 10.50 10.75 10.75 10.00 11.00 11.00 11.24 Water Resources Water Resources Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,869 $8,370 Water Operator Lead 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,909 $5,791 Water Operator Senior 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $4,403 $5,179 Water Operator 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $3,950 $4,652 Water Resources Operations Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,479 $6,469 Water Resources Assistant 1.00 1.00 1.00 - - - - $3,553 $4,170 Electronics Technician - - - - 1.00 1.00 1.00 $4,909 $5,791 Environmental Technician 2.50 2.75 2.75 3.00 3.00 3.00 3.00 $4,909 $5,791 Seasonal Clerical* - - - - - - 0.24 $4,830 $5,699 Total Dater Resources 10.50 10.75 10.75 10.00 11.00 11.00 11.24 Wastewater Wastewater Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,869 $8,370 Wastewater Treatment Plant Operations Supv. 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,479 $6,469 Wastewater Treatment Plant Maint. Supv. 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,479 $6,469 Wastewater Treatment Plant Operator I 3.00 3.00 3.00 3.00 3.00 3.00 3.00 $4,652 $5,479 Wastewater Treatment Plant Operator II 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $4,909 $5,791 Wastewater Treatment Plant Operator Trainee - - 1.00 - - - - $3,950 $4,652 Wastewater Treatment Plant Maint. Tech. 4.00 4.00 4.00 4.00 4.00 4.00 4.00 $4,170 $4,909 Electronics Technician 1.50 1.00 1.00 1.00 1.00 - - $4,830 $5,699 WWTP Instrumentation & Control Specialist - - - - - 1.00 1.00 $4,830 $5,699 Journey Electrician 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,830 $5,699 WWTP Laboratory Technician 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,403 $5,179 ComputerizedMaint. Mgmt. Sys. Tech. 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,909 $5,791 Accounting Assistant Senior 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,742 $4,403 Seasonal Labor* - - - - - - 2.52 Total Wastewater 17.50 17.00 18.00 17.00 17.00 17.00 19.52 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 Lead Utilities Service Specialist 4.00 3.00 3.00 3.00 3.00 3.00 3.00 $4,909 $5,791 Utilities Service Specialist Senior 8.00 9.00 9.00 9.00 9.00 9.00 10.00 $4,403 $5,179 Utilities Service Specialist 11.00 11.00 11.00 11.00 9.00 9.00 11.00 $3,950 $4,652 Sewer /Storm Collection Supervisor 1.00 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 - $4,403 $5,179 Facilities Service Specialist 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 Seasonal Labor* - - - - - - 3.90 Total Utilities Operations & Facilities 32.00 32.00 32.00 32.00 30.00 30.00 33.90 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 103.00 101.75 97.75 91.00 85.00 82.00 90.26 ii* ` # - Monthly Salary Range Function /Department 2008 2009 2010 2011 2012 2013 2014 Low High Equipment Maintenance Fleet Manager 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 - - $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 2.00 2.00 2.00 $4,403 $4,179 Automotive Technician Assistant 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,371 $3,950 Total Equipment Maintenance 7.00 7.00 7.00 7.00 5.00 4.00 4.00 Information Technology Information Systems Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,869 $8,370 Net 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 1.00 $4,909 $5,791 Lead PC Technician 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,909 $5,791 PC Technician 1.00 1.00 1.00 1.00 - - - $4,403 $5,179 Web Support Specialist - - - 1.00 1.00 1.00 1.00 $3,684 $4,333 Total Information Technology 5.00 5.00 5.00 6.00 5.00 5.00 5.00 Total Employees 370.98 369.68 356.13 332.38 313.98 308.88 322.59 *Note: Though budgeted under extra help, part -time and seasonal employees were not previously accounted for under full -time equivlent (FTE) prior to 2014. FTE Per 1,000 Population 10.06 10.10 9.73 8.81 8.09 7.79 8.52 City Population 36,860 36,620 36,620 37,729 38,790 39,650 37,850 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 2011 2012 2013 2014 Description Column 1 Description Resources are grouped by seven different rev- enue types; requirements are grouped by ex- penditure 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 relat- ed to city services Column 5—Proposed budget for fiscal year 2014 Revenues and expenditures for fiscal year are shown on a proposed basis in the sixth col- umn of the budget detail for each fund. 01 K3A 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 Other Revenue 5,092,007 5,061,940 4,512,117 4,815,285 4,467,320 4,392,308 Total $35,320,067 $35,503,695 $33,723,411 $35,171,602 $34,136,527 $34,311,740 F61M MA, General Fund revenue has been essentially flat since 2009 with decreases in intergovernmental revenue and fines and forfeits and the increase in charges for services. Taxes have remained rela- tively unchanged for the period spanning 2009 through projected 2014. Budgeted 2014 revenue ($34,311,740) reflects a 2.4% decrease from 2012 actuals but is also an increase of $175,213 compared to 2013. Intergovernmental revenue remains constant compared to 2013, but is re- duced substantially compared to historical re- ceipts. The reduction is primarily due to the loss stimulus money for Law Enforcement personnel which was concluded in 2012 and reductions in liquor excise tax and federal and state grants. II�7tIR7 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 G eneral Fund Overvie Actual Actual Actual Actual Budget Budget 2009 2010 2011 2012 2013 2014 Taxes $22,148,493 $21,840,756 $21,914,658 $22,034,371 $21,896,978 $22,063,669 Licenses & Permits 932,476 903,625 1,034,545 867,468 780,825 961,170 Intergovernmental 2,662,154 2,598,670 1,846,513 1,259,048 644,702 693,866 Charges for Services 2,998,859 3,880,423 3,187,430 4,980,811 5,221,902 5,247,027 Fines & Forfeits 1,486,078 1,218,281 1,228,148 1,214,619 1,124,800 953,700 Other Revenue 5,092,007 5,061,940 4,512,117 4,815,285 4,467,320 4,392,308 Total $35,320,067 $35,503,695 $33,723,411 $35,171,602 $34,136,527 $34,311,740 F61M MA, General Fund revenue has been essentially flat since 2009 with decreases in intergovernmental revenue and fines and forfeits and the increase in charges for services. Taxes have remained rela- tively unchanged for the period spanning 2009 through projected 2014. Budgeted 2014 revenue ($34,311,740) reflects a 2.4% decrease from 2012 actuals but is also an increase of $175,213 compared to 2013. Intergovernmental revenue remains constant compared to 2013, but is re- duced substantially compared to historical re- ceipts. The reduction is primarily due to the loss stimulus money for Law Enforcement personnel which was concluded in 2012 and reductions in liquor excise tax and federal and state grants. II�7tIR7 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 G eneral Fund Overvie An historical collection rate of 95% has been used to estimate property tax revenue, a 1% in- crease from prior year. With voter approval of I- 747, cities are limited to revenue increases of the lesser of inflation or one percent plus new con- struction each year. In years in which the infla- tion rate is less than one percent there is a hard- ship 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 ex- pected to be above one percent and the budget includes a levy increase of one percent. In addi- tion, the EMS tax levy of fifty cents ($0.50) per thousand dollars ($1,000) of assessed valuation, has been levied with estimated revenue of $1.197M. The following tables recap the City's recent property tax levy information along with 2014 estimates. Historical City Assessed Valuation, Property Taxes Levied, and Property Tax Rates - City of Bremerton - 2009 - 2014 Year Fund Bonds Services Total Percent State County Bremerton No.100 PUD Library Total Percent Total 2014 $2.79 $0.36 Emergency Medical City Total $0.00 Assessed Valuation Regular Services Bonds 3.61 26.4% Year 2012 Amount Per 51,000 Amount Per 51,000 Amount Per 51,000 Amount Per 51,000 2014 2,394,781,600 6,680,132 2.79 1,197,391 0.50 860,000 0.36 8,737,523 3.65 2013 2,394,781,600 6,613,992 2.76 1,197,391 0.50 833,038 0.35 8,644,421 3.61 2012 2,548,965,492 6,522,962 2.56 1274,482 0.50 778,826 0.31 8,576270 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 Note: 2014 are estimates Historical Ad Valorem Property Tax Rates in the City of Bremerton 2009 - 2014 (Rates m Dollars per $1,000 of Assessed Valuation Total City of Bremerton Other Government Agencies Total City Fmergency 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 2014 $2.79 $0.36 $0.50 $3.65 100.0% $0.00 2013 2.76 0.35 0.50 3.61 26.4% 2.51 2012 2.56 0.31 0.50 3.37 26.3% 2.50 2011 2.33 0.30 0.50 3.13 26.3% 2.38 2010 2.16 0.31 0.50 2.97 27.1% 2.13 2009 1.97 0.29 0.50 2.76 28.3% 2.03 Note: At fame of publication other government agency data unavailable for 2014. $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 0.0% $3.65 1.20 0.38 5.53 0.08 0.39 10.09 73.6% 13.70 1.14 0.81 4.54 0.08 0.37 9.44 73.7% 12.81 1.07 0.79 4.14 0.07 0.35 8.79 73.7% 11.92 0.95 0.77 3.76 0.07 0.32 8.00 72.9% 10.97 0.90 0.30 3.41 0.06 0.29 6.99 71.7% 9.75 34 General Fund Overview Property tax dollars are allocated among the state and six taxing districts. For taxes collect- ed in 2013, only $0.26 of every dollar is distrib- uted to the City of Bremerton. Wash ngtan State' $a.la rb Bremerton School [District �0,4a Wha co $a.0a Public utility fist. $0.01 City of Bremerton $0.26 The sales tax rate in Bremerton is 8.6 %. Of this amount, the City's portion is .85 %, with the bal- ance going to other agencies. The budgeted amount for 2014, including criminal justice, is $6.93 million. Sales tax revenue for 2014 is budgeted with a slight increase of 1.7% over Historical City of Bremerton Sales & Use Tax - 2009 -2014 Ye ar Regular Criminal Justice 2014 $6,500,000 $425,588 2013 6,362,000 446,000 2012 6,504,599 451,761 2011 6,234,057 446,258 2010 5,973,802 418,917 2009 6,114,008 427,665 2013 & 2014 Budget 2013. The anticipated additional $118k is at- tributed to increases in auto sales, the City's pri- mary source of sales tax, along with nominal in- creases in food and beverage services. One -time major construction projects have been excluded from budget projection calculations due to the uncertainty and timing of future projects within the City. M in Sales & Use Tax G eneral Fund Overvie 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. In totality, the budget anticipates $4.373M from utility taxes, a decrease of 3.2% over the prior year. The 2014 budget includes an increase in electricity (7.2 %), a slight decrease for cable (- 2%), an increase in garbage /solid waste (5.6 %) and reductions for telephones (- 18.4 %), and nat- ural gas (45 %). Natural gas revenue has de- creased dramatically (62 %) since 2009 when PSNS secured natural gas from a tax exempt source. Utility Taxes $5,000 9 $4,000 0 $3,000 $2,000 $1,000 $o ■ Solid Waste o 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. The B & O tax exemption for businesses was increased to $100k as part of a long -term plan to eliminate the City's dependency on Business and Occupa- tion Tax revenue. Business & Occupation Tax is the fourth largest source of revenue in the Gen- eral Fund and is budgeted at $2.7M in 2014. Business & Occupation Tax $3,200 y y $3,000 0 $2,800 y o $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 2014 budget anticipates receipts of $188k from these sources, which is a decrease of 3.3% over the prior year budgeted receipts. 0, t► III��► �IIK� ►�IIU.S► 2014 2013 2012 2011 2010 2009 G eneral Fund Overvie 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 and are therefore budgeted more conservatively. The 2014 budget anticipates receipts of $961,170 from various license and permit sources, which is a increase of 23% compared to the prior year budget. The two major drivers for the increase are General Business Licenses, which was reduced slightly in 2013 and is ex- pected to rebound in 2014, and a $97,000 bump in building permit revenue. 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 $381k, an increase of approximately 10.8% from prior years' distributions. With recent privatization of liquor sales, Excise Tax revenue has dropped over 76% since 2011; however, Liquor Board Profits have offset the reduction with increase of $52k projected for 2014. To be eligible to receive liquor taxes and profits, the City must devote at least two percent of its distribution to support an approved alcoholism or drug addic- tion program. Total projected intergovernmental revenue for 2014 is $694k, which is a 7.6% increase over the prior year budget. Charges for Service Plan check fees are charged for development drawing review prior to the issuance of building permits and are budgeted at $165k in 2014, a 65% increase from the prior year budget. This is primarily due to a steady increase in plan re- views in 2013 that are anticipated to continue in the upcoming 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 budgeted slightly below 2013 at $247,500, -6.1 %. The City of Bremerton Fire and Emergency Services Department charges a fee for ambu- lance transport services which are reduced in 2014 by $90,000 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 37 General Fund Overview the proprietary funds. The 2014 charges are cal- culated on the basis of the cost allocation plan and interfund services provided from one fund to another. The budgeted revenue for 2014 is $1.35M for general government services and $1.66M 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 project- ed revenue for 2014 is $954k which is 1.52% less than budgeted for 2013. The decrease is pri- marily due to a reduction in photo enforcement penalties which are due in part by intersection improvements and an increase in driver aware- ness. Additionally, non - parking infractions are anticipated to be lower than 2013 by $40k. 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 2014 are $220k, which represents a 11% increase from 2013. 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 2014 include $1.345M from Water, $2.625M from Wastewater, and $137k from the Stormwater systems. Combined, General Fund PILOT revenue is 3.2% lower than the 2013 budgeted amount. Expenditures Total General Fund expenditures, $35,465,445, have a slight increase over the amended 2013 budget of $56k. Personnel costs continue to be the largest expense for the General Fund at 75.88% of total expenditures. Increases in per- sonnel are primarily attributed to medical insur- ance premium costs and retirement contribution rates. The 2014 personnel budget does not in- clude cost of living increases for City staff. Sup- plies and Services, the second largest expendi- ture category in the General Fund, has a slight increase of 1.2% over the 2013 amended budget. The following departmental budgets provide de- tails on objectives, goals, and planned General Fund expenditures for 2014. 38 General Fund Overview Supplies & Services 22.65% Capital W Expenditures 0.33% LL i Debt Service r_ Q 0.00% as x C7 w Personnel Transfers 75.88% 1.14% The following departmental budgets provide de- tails on objectives, goals, and planned General Fund expenditures for 2014. 38 General Fund Overview 2011 2012 2013 2014 ACCOUNT ACTUAL, ACTUAL, BUDGET BUDGET % CHANGE TAXES 311.1000 General Property Tax 7,752,338 7,778,202 7,679,512 7,877,523 2.58% 313.1000 Retail Sales & Use 6,234,057 6,504,599 6,362,000 6,500,000 2.17% 313.7100 Sales Tax- Criminal Justice 446,258 451,761 446,000 425,588 -4.58% 316.1000 B & 0 Taxes 2,719,689 2,649,003 2,700,000 2,700,000 0.00% 316.2000 Admission Taxes 8,778 - - - N/A 316.4100 Electric Utility Taxes 1,776,770 1,756,362 1,800,000 1,930,000 7.22% 316.4300 Gas Utility Taxes 449,995 375,524 400,000 340,000 - 15.00% 316.4500 Garbage /Solid Waste 455,621 459,818 450,000 475,000 5.56% 316.4600 Television Cable Taxes 619,550 617,149 620,000 608,000 -1.94% 316.4700 Telephone Taxes 1,210,553 1,198,456 1,250,000 1,020,000 - 18.40% 317.2000 Leasehold Excise Tax 110,491 112,087 110,000 110,000 0.00% 317.5000 Gambling/Amusement 84,368 81,841 79,466 77,558 -2.40% 319.6000 Business Taxes Penalty 46,190 49,569 - - N/A TOTAL, TAXES 21,914,658 22,034,371 21,896,978 22,063,669 0.76% LICENSES & PEIRMITS 321.0000 Misc. Licenses, Permits & Fees 613,616 564,707 497,825 567,470 13.99% 322.1000 Construction Permits 352,388 251,413 250,500 362,500 44.71% 322.3000 Animal Licenses 11,686 6,323 5,500 5,700 3.64% 322.4000 Right Of Way Permits 42,135 30,422 20,000 20,000 0.00% 322.9000 Other Non - Business Licenses 3,654 6,255 7,000 5,500 - 21.43% 329.0000 Interfund Licenses 11,067 8,348 - - N/A TOTAL LICINSES &PEIRMITS 1,034,546 867,468 780,825 961,170 23.10% INTE, RGOVE MENTAL REVENUE 331.0000 Federal Grants - Direct 353,281 175,038 30,543 28,688 -6.07% 332.2100 COBRA Payroll Tax Credit 2,639 - - - N/A 333.0000 Federal Grants - Indirect 13,246 6,711 5,700 5,700 0.00% 334.0000 State Grants 104,219 60,496 23,750 22,200 -6.53% 335.0231 Reforestation Harvest Tax 11,520 - - - N/A 336.0098 City County Assistance - 9,013 - - N/A 336.0620 Criminal Justice High Crime 80,437 83,877 70,000 82,200 17.43% 336.0621 Law & Justice (LO POP) 40,643 42,489 40,000 40,000 0.00% 336.0626 Criminal Justice - Special Programs 32,579 33,334 33,000 33,000 0.00% 336.0651 DUI - Cities 8,340 7,181 7,200 7,000 -2.78% 336.0691 Fire Insurance Premium 49,560 44,665 45,500 51,460 13.10% 336.0694 Liquor Excise Tax 190,211 96,944 33,300 45,018 35.19% 336.0695 Liquor Board Profits 270,938 386,159 283,709 336,300 18.54% 337.0700 Bremerton Housing Authority 62,861 2,568 62,000 22,300 - 64.03% 337.0801 Kitsap County - 28,604 10,000 20,000 100.00% 338.2140 Other Law Enforcement Services 95,121 271 - - N/A 338.2200 Fire Protection Service 114,709 22,100 N/A 339.1167 DOJ COPS 246,636 197,438 N/A 339.1168 DOJ JAG 105,551 62,161 N/A 339.2811 Resource Conservation Program 64,022 - - - N/A TOTAI ,INTERCsOVEIRNMI',NTAI,REVENITE 1,846,513 1,259,049 644,702 693,866 7.63% KR' General , Revenue Detail MIX1#11 2011 2012 2013 2014 ACCOUNT ACTUAL ACTUAL BUDGET BUDGET % CHANGE CHARGES FOR SERVICE 341.0000 General Government 58,537 56,657 3,105,773 3,333,743 7.34% 342.1000 Law Enforcement Services 120,829 140,086 402,700 312,250 - 22.46% 342.2000 Fire Protection Services 15,900 622 - - N/A 342.3300 Probation Fees 355,853 406,812 375,000 380,000 1.33% 342.3600 Home Detention Fees 17,173 13,390 16,000 6,000 - 62.50% 342.4000 Inspection Fees 875 274 250 250 0.00% 342.5000 Emergency Service Fee 6,905 9,779 8,000 9,000 12.50% 342.6000 ALS Transport Fees 581,410 530,278 580,000 470,000 - 18.97% 342.9000 Criminal Court Filing Fees 8,078 7,763 - - N/A 343.1901 Environmental Services 0 280 - - N/A 343.2000 Engineering Fees /Charges 1,679 219 - - N/A 343.6000 Cemetery Fees 12,025 16,231 7,000 12,000 71.43% 345.8100 ZoningFees 17,561 31,383 13,000 35,140 170.31% 345.8300 Plan Check Fees 160,803 162,386 100,000 165,000 65.00% 347.3000 Park Rentals 72,065 68,896 72,500 73,500 1.38% 347.4000 Event Admission Fee 8,105 5,124 7,000 3,500 - 50.00% 347.6000 Recreation Fees 197,023 196,138 184,000 170,500 -7.34% 347.9003 Other Fees - 25 70,030 53,885 - 23.05% 349.1000 Interfund General Government 1,245,940 1,396,687 280,649 222,259 - 20.81% 349.2100 Law Enforcement Services 100,000 200,000 - - N/A 349.3000 Other Interfund Services - 986,652 - - N/A 349.5700 Planning Services 125,408 - - - N/A 349.7600 IFD Services 54,763 168,599 - - N/A 349.9500 Road Const & Engineering Services 26,498 582,530 - - N/A TOTAL SERVICE CHARGES 3,187,430 4,980,811 5,221,902 5,247,027 0.48% FINES & FORFEITURES 352.0000 Civil Penalties 8,954 5,964 6,800 5,900 - 13.24% 353.0000 Non - Parking Infractions 481,238 401,974 460,000 420,000 -8.70% 354.0000 Photo Enforcement Penalties 688,144 733,937 566,500 420,100 - 25.84% 355.0000 Criminal Traffic Misdemeanor 19,161 32,563 27,300 25,800 -5.49% 356.0000 Non - Traffic Misdemeanors 7,580 9,401 7,000 9,200 31.43% 357.3000 Court/Public Defender Recoupment 12,351 14,259 12,200 8,700 - 28.69% 359.0000 Non -Court Fines 10,720 16,520 45,000 64,000 42.22% TOTAL FINES &FORFEITS 1,228,148 1,214,618 1,124,800 953,700 El Revenue General Fund Detail 2011 2012 2013 2014 ACCOUNT ACTUAL ACTUAL BUDGET BUDGET % CHANGE MISCELLANEOUS REVENUES 361.0000 Interest Earnings 64,534 77,559 65,000 66,000 1.54% 362.0000 Rents & Royalties 83,262 86,697 127,980 147,729 15.43% 366.2000 Interfund Rents 46,080 46,080 - - N/A 367.1100 Donations 185,326 210,300 - - N/A 369.0000 Other Miscellaneous Revenue 16,442 16,786 4,500 6,000 33.33% TOTAL MISCELLANEOUS REVENUES 395,644 437,422 197,480 219,729 11.27% OTHER FINANCING SOURCES 395.0000 Sale of Assets 8,728 - - - N/A 397.0000 Operating Transfers -In 412,000 260,000 25,000 65,000 160.00% 397.0401 Transfer From Water - PILOT 1,307,466 1,241,774 1,416,547 1,345,493 -5.02% 397.0404 Transfer From Water Capital - PILOT - 68,768 - - N/A 397.0451 Transfer From Wastewater - PILOT 2,044,970 2,699,404 2,675,026 2,624,800 -1.88% 397.0481 Transfer From Stormwater - PILOT 343,308 107,568 153,267 137,286 - 10.43% 398.0000 Insurance Recoveries - 349 - N/A TOTAL OTHER FINANCING 4,116,472 4,377,863 4,269,840 4,172,579 -2.28% TOTAL GENERAL. FUND REVENUES $ 33,723,411 $ 35,171,602 $ 34,136,527 $ 34,311,740 0.51% Ell i =tM , 1 General Fund Actual Actual Budget Budget 2011 2012 2013 2014 FTE positions Revenues Taxes Licenses & Permits Intergovernmental Charges for Services Fines & Forfeits Other Revenue Debt Proceeds Total 224.38 $21,914,658 1,034,546 1,846,513 3,187,430 1,228,148 4,512,116 0 PAERI. 214.88 219.06 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 $22,034,371 867,468 1,259,048 4,980,811 1,214,619 4,815,286 0 $21,896,978 780,825 644,702 5,221,902 1,124,800 4,467,320 0 $22,063,669 961,170 693,866 5,247,027 953,700 4,392,308 0 33,723,411 35,171,603 34,136,527 34,311,740 316,068 365,533 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 33,846,307 323,799 359,142 1,077,938 902,601 305,250 1,161,788 1,251,646 166,714 9,090,504 8,346,964 2,178,153 790,416 2,515,992 1,943,232 3,557,844 33,971,983 340,929 369,662 1,147,119 979,431 383,512 1,438,922 1,427,534 173,168 9,713,071 8,363,145 2,493,000 843,223 2,560,935 2,089,047 3,086,398 35,409,096 333,798 352,718 1,355,912 1,047,962 396,814 1,488,959 1,433,194 173,168 9,971,864 8,570,885 2,213,100 1,044,652 2,733,070 2,025,255 2,324,094 35,465,445 Ey Revenue over(under) expenditures - 122,896 1,199,620 - 1,272,569 - 1,153,705 Beginning fund balance 3,049,878 2,926,982 4,290,384 4,123,627 Ending fund balance $2,926,982 $4,126,602 $3,017,815 $2,969,922 General Fund Actual Actual Budget Budget 2011 2012 2013 2014 Expenditures Personnel $24,296,206 Supplies, services & taxes 7,731,383 Capital expenditures 86,232 Debt service 411,376 Transfers 1,321,110 Total General Fund $33,846,307 $25,458,332 7,232,718 131,724 309,209 840,000 $33,971,983 $26,541,973 7,934,775 165,000 700 766,648 $26,910,068 8,032,432 117,945 0 405,000 43 $35,409,096 $35,465,445 City Council General Fund Summary: The City Councilors are elected by the citizens of set forth in the City Charter, and exercise all Bremerton to perform the legislative function of powers of a municipal governing body pursuant the City government, establish goals, priorities to state laws and the home rule provisions of the and policies, adopt ordinances and resolutions, Washington constitution. adopt the budget, exercise the rights and powers General Fund - City Council Actual Actual Budget Budget 2011 2012 2013 2014 Positions 10.80 10.80 10.80 8.80 Expenditures Personnel $299,054 $306,093 $317,000 $294,900 Supplies, services & taxes 17,014 17,706 23,929 38,898 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 City Council Total $316,068 $323,799 $340,929 $333,798 44 Legislative Department 2014 Goals: Continue to look for ways to increase funding for the following: 0 Streets 0 Operation & maintenance of Parks Aimexation 0 Building Contingency Reserve Fund • Expand communication with citizens through website and social media • Explore options for marketing and branding Eli 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 2011 2012 2013 2014 FTE positions 2.00 2.00 2.00 2.00 Expenditures Personnel $267,561 $278,911 $287,100 $270,200 Supplies, services & taxes 97,972 80,231 82,562 82,518 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Executive $365,533 $359,142 $369,662 $352,718 EI: Executive Department 2014 Goals: • Engage City employees to make Bremerton a wellness City award wimner • Secure truiding for demolition of buildings as a part of revitalization at two locations in East Bremerton • Permit and complete Spyglass Apartments • Complete Pacific Avenue Improvements • Complete the Burwell Tumiel project with the Navy • Complete negotiation with Bartell Drugs • Open third floor extension of Kitsap Conference Cen- ter 47 Financial vi General Fund Summary: The Department of Financial Services is com- prised of the Finance Division, City Clerk, Bremerton Kitsap Area Television (BKAT), Parking, Information Technology and Animal Control. The Finance Division provides service support for both external users and internal users by providing 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. General Fund- Financial Services Actual Actual Budget Budget 2011 2012 2013 2014 FTE positions 10.38 9.38 11.38 11.38 Expenditures Personnel $879,303 $816,229 $850,900 $1,041,000 Supplies, services & taxes 250,573 261,709 296,219 314,912 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Financial Services $1,129,876 $1,077,938 $1,147,119 $1,355,912 48 Financial Services 2014 Goals: • Assist Public Works with streamlining the accounts payable and payroll processes. • Implement updated loandlord licensing requirements. E 1% City Clerk Division 2014 Goals: • Streamline contract processing • Serve as liaison on PSP for Animal Con- trol and Public Parking • Expand options for submitting Public Rec- ords Requests with on-line submission • Facilitating animal licensing proposals • Add City Council Study Session audio recordings to the City's website 6% Legal Services General Fund Summary: The Legal Department is comprised of the City Attorney's Office, City Prosecution and Risk Management. Human Resources is also under the oversight of the Legal Department and is rep- resented under its own department within the General Fund. 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 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 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 2011 2012 2013 2014 FTE positions 7.00 8.00 7.00 8.63 Expenditures Personnel $776,234 $824,203 $892,000 $962,000 Supplies, services & taxes 136,430 78,398 87,431 85,962 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Legal Department $912,664 $902,601 $979,431 $1,047,962 611 Legal Services 2014 Goals: • Continue to review and update the Bremer- ton Municipal Code • Continue to provide professional, accessi- ble legal representation to City Council, the Mayor and City departments • Efficiently, professionally and successfully represent the City in all phases of litigation including civil defense and criminal prose- cution 6YA 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, RCW, Equal Employment Opportunity, Fair La- bor Standards, ADA, FMLA, and Collective Bar- gaining Laws. General Fund - Human Resources Actual Actual Budget Budget 2011 2012 2013 2014 FTE positions 2.00 2.00 2.00 2.14 Expenditures Personnel $136,714 $216,449 $232,800 $242,000 Supplies, services & taxes 138,509 88,801 150,712 154,814 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Human Resources $275,223 $305,250 $383,512 $396,814 53 Human Resources 2014 Goals: • Expand Employee Wellness Program and increase employee participation. • Continue to provide management, employees and our external customers with consistent, timely guidance and direction, ensuring the City's compliance with policies, labor agree- ments and employment laws. 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 2011 2012 2013 2014 FTE positions Expenditures Personnel Supplies, services & taxes Capital expenditures Debt service Transfers Total Community Development 11.00 10.00 10.00 11.00 $949,926 $955,359 $1,056,359 $1,187,300 367,379 206,429 357,563 271,659 0 0 0 0 0 0 0 0 0 0 25,000 30,000 $1,317,305 $1,161,788 $1,438,922 $1,488,959 6V Community Development (Building, Planning) 2014 Goals: • Continue to support the creation of new hous- ing units and other revitalization projects. • Adoption of the Subarea Plan and Planned Ac- tion EIS for the Gorst Urban Growth Area (UGA). Work with the City Council in the implementation of the Gorst Annexation fiscal analysis. • Accomplish the first measures identified in the SKIA subarea plan for implementation such as expanding the City's Community Empower- ment Zone. • Work with the Federal Department of Defense Office of Economic Adjustment for the Joint Land Use Study to investigate issues related to military operations. • Prepare Land Capacity Analysis and Buildable Lands Report for the City's Comprehensive Plan update process. This is a required first step of the State Growth Management Act (GMA) mandated 2016 update. 6TV, 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 2011 2012 2013 2014 FTE positions 11.00 10.00 9.50 9.88 Expenditures Personnel $828,129 $818,172 $860,600 $890,000 Supplies, services & taxes 422,077 433,474 566,934 543,194 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Municipal Court $1,250,206 $1,251,646 $1,427,534 $1,433,194 57 Municipal Court 2014 Goals: • Implement Microsoft "Share Point" soft- ware for use with video hearings. • Move parking infractions to paperless sys- tem. • Continue to work on the Policy and Proce- dure book for Municipal Court. • Move the parking system from Duncan Solutions to using the statewide Judicial Information System. 58 City Auditor General Fund Summary: The City Auditor's Office conducts financial, and efficient manner. The City Charter requires compliance and performance audits to assure cit- the City to have an auditor function and audit izens, elected City Officials and management committee. that the City is utilizing resources in an effective General Fund - City Auditor Actual Actual Budget Budget 2011 2012 2013 2014 FTE positions 1.20 1.20 1.20 1.20 Expenditure s Personnel $152,185 $160,534 $165,100 $167,400 Supplies, services & taxes 6,239 6,180 8,068 5,768 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 City Auditor Total $158,424 $166,714 $173,168 $173,168 59 City Auditor 2014 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. • Report findings of economy, efficiency, and effectiveness whenever noted. • Continue testing of City finance proce- dures for compliance with internal ac- counting control policies. [4t Law Enforcement General Fund Summary: The Police Department is responsible for the Administration maintenance of public order, responding to inci- . Investigations dents of criminal activity, traffic control, crimi- . Patrol nal investigations, crime prevention, Homeland • Special Operations Group Security issues and other related public services. • Property & evidence The Chief of Police and all Officers under his • Community resources direction are tasked with enforcement of all Fed- • Traffic unit eral Laws, Washington State Laws and City Or- . Off Duty - contracted dinances within the boundaries of the City. • Home detention 0 • Central dispatch services The department is comprised of the following 0 units: 0 General Fund - Law Enforcement Actual Actual Budget Budget 2011 2012 2013 2014 FTE positions 73.00 70.60 71.00 71.00 Expenditures Personnel $8,060,515 $7,794,395 $8,209,900 $8,416,417 Supplies, services & taxes 1,454,546 1,285,701 1,503,171 1,555,447 Capital expenditures 0 10,408 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Law Enforcement $9,515,061 $9,090,504 $9,713,071 $9,971,864 F'Yd Law Enforcement 2014 Goals: * Partner with Bremerton School District to re-establish School Resource ODfiuorio Bremerton Schools. • Implement LBMA9 recommendations, including development ofostrategic plan. • Improve community outreach with in- creased preseoce at City Council, BKAT. • Partner with other law enforcement agen- cies ioSO(] enforcement and ma- rine patrol. • Hire officers to fill budgeted openings. • Develop robust crime analysis capabilities to target problem areas. • Adopt LEXIPOL training module for on- going training of policies and procedures. • Assist with implementation ofmandatory Abandoned Property and Landlord Notifi- cation ordinances. IM Fire/Emergency Medical vi General Fund Summary: The Fire Department is responsible for protecting the citizens from the adverse effects of fires, medical emergencies, hazardous material inci- dents, and man -made or natural disasters. The department is comprised of the following divisions: • Administration • Fire Suppression • Fire Prevention and Investigation • Rescue & Emergency Aid • Training • Facilities • ALS Billing Services • Central Dispatch Services General Fund - Fire/Emergency Medical Services Actual Actual Budget Budget 2011 2012 2013 2014 FTE positions 57.00 56.00 56.00 56.00 Expenditures Personnel $7,361,269 $7,463,316 $7,518,400 $7,683,800 Supplies, services & taxes 955,117 781,845 844,745 856,140 Capital expenditures 0 101,803 0 30,945 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Fire/Emergency Medical $8,316,386 $8,346,964 $8,363,145 $8,570,885 63 Fire Department 2014 Goals: * The highest priority this year will bothe poaaogo of EMS levy renewal which will * The highest priority this year will boto maintain staffing levels. The is evaluating whether to continue to use over- time versus hiring new personnel. * The Fire Department will continue to look for alternative funding aooruoa. 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 vest- ed in the system. These payments are mandated by the state, so are not subject to the City's dis- cretion. I:V General Fund - Police & Fire Pension Actual Actual Budget Budget 2011 2012 2013 2014 Expenditures Personnel $2,279,603 $2,001,746 $2,201,000 $1,893,000 Supplies, services & taxes 140,705 176,407 292,000 320,100 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Fire/Emergency Medical $2,420,308 $2,178,153 $2,493,000 $2,213,100 I:V Police and Fire Pension 2014 Goals: Maintain level of services provided to LEOFF I Retirees. • Communicate with members about VA benefits and who is eligible. Goals for the Pension Budget are related to cre- ating efficiencies and cost-savings. The LEOFF I Pension Program is legislatively man- dated as a service provided only to a specific group of Police and Fire retirees. [,.IV' 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 divi- sion is responsible for Utility (water, sewer, storm) inventory, which includes ordering and receiving equipment and supplies for the Depart- ment of Public Works & Utilities. They are also responsible for the repair of small miscellaneous equipment, which includes pumps, generators, and saws. Total General Facilities $922,083 $790,416 $843,223 $1,044,652 67 General Fund - Facilities Actual Actual Budget Budget 2011 2012 2013 2014 Expenditures Personnel $221,228 $250,335 $210,342 $223,000 Supplies, services & taxes 649,678 520,568 467,881 799,652 Capital expenditures 51,177 19,513 165,000 22,000 Debt service 0 0 0 0 Transfers 0 0 0 0 Total General Facilities $922,083 $790,416 $843,223 $1,044,652 67 General Facilities 2014 Goals: • Zero lost-time accidents. • Expand energy efficiency measures at all City Facilities. • Service and appearance improvements at Conference Center Facilities and Parking Facilities to increase usage and revenues. • Improve camera systems and security measures to prevent vandalism and graffiti at City Facilities. • Ensure public and employee safety and security at all city facilities, per city, local, OSHA, WISHA standards. 68 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 locat- ed throughout the City. A broad menu of recrea- tional programs and activities for a variety of ag- es and interests are offered with many recovering a portion or all of the incremental costs to pro- vide these services. General Fund - Parks and Recreation Actual Actual Budget Budget 2011 2012 2013 2014 HE positions 20.00 19.00 18.00 22.75 Expenditures Personnel $1,721,783 $1,768,491 $1,827,200 $1,901,851 Supplies, services & taxes 807,619 746,762 733,035 766,219 Capital expenditures 35,055 0 0 65,000 Debt service 791 739 700 0 Transfers 0 0 0 0 Total General Parks $2,565,248 $2,515,992 $2,560,935 $2,733,070 W General Parks Department 2014 Goals: • Increase level of customer service at Parks and Recreation front desk. • Continue free Summer Playground Program using Work Source and AmeriCorps to sup- plement city staff. • Seek Grant Funding for Evergreen Rotary Park South East Waterfront pathway comple- tion . • Increase Athletic program revenue by 5% while maintaining or reducing program cost basis. • Maintain City Parks, Natural Areas, Plazas, Streetscapes and Facilities to a high standard while remaining within budget. • Pursue additional partnerships for communi- ty events including concerts and children's performances. rit 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 Actual Budget Budget 2011 2012 2013 2014 FTE positions 19.00 16.00 16.00 14.28 Expenditures Personnel $338,009 $1,804,099 $1,913,272 $1,737,200 Supplies, services & taxes 55,704 139,133 175,775 288,055 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Engineering $393,713 $1,943,232 $2,089,047 $2,025,255 r`i General Fund Engineering 2014 Goals: • Pursue grants for utility and street projects as approved by the City Council. • Assist in delivering projects funded by the Oj Transportation Benefit District • Continue to support Parks, Community De- velopment, and other City Departments • Provide support to all 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 work • 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 City records and systems including addressing, system mapping, project files, construction records, hydraulic models of the utility systems, etc. • Manage on-going groundwater monitoring at the former Chevron property. MAI 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 • Contingency Reserve Fund 73 General Fund - Non - Departmental Actual Actual Budget Budget 2011 2012 2013 2014 Expenditures Personnel $24,693 $0 $0 $0 Supplies, services & taxes 2,231,821 2,409,374 2,344,750 1,949,094 Capital expenditures 0 0 0 0 Debt service 410,585 308,470 0 0 Transfers 1,321,110 840,000 741,648 375,000 Total Non - Departmental $3,988,209 $3,557,844 $3,086,398 $2,324,094 74 Non - Departmental 2014 Goals: • Maintain current levels of service. rR 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 2011 2012 2013 2014 Expenditures Personnel Supplies, services & taxes Capital expenditures Debt service Transfers Ending Fund Balance Total Expenditures $0 $0 $0 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,926,982 4,290,384 3,017,815 2,969,922 $2,926,982 $4,290,384 $3,017,815 $2,969,922 Original Budgeted Ending Fund Balance* $2,041,023 Original Budgeted Percent of Expenditures 6.2% *Percent of total expenditures less capital and transfers. 76 $2,240,856 $2,341,558 6.5% 6.8% $2,969,922 8.5% 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 2014 budget includes 12 special revenue 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. 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 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 ex- penditure 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. Abatement Revolving Fund Established as a source of funding for carrying out repair, demolition, or remov- al of conditions which are subject to abatement under the City's building, fire, zoning, and nuisance ordinances. 77 Special . 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 oper- ations /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. Trial Improvement Fund In 2005 the legislature passed SB5454 for the expressed purpose of providing relief to cities who have courts of limited juris- diction, as well as district and state courts. Each city that has an elected municipal court judge that is compensated at 95% but not more than 100% of the district court judge salary will receive an annual distribution. Each city for which the state 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. One Percent for the Arts Bremerton City Council established a One Percent (1 %) for the Arts Program for des- ignated city funded capital projects by Or- dinance No. 4940. The Council action established this fund to account for the pool of appropriated funds and donations that are accumulated in accordance with the ordinance. Conference Center Fund This fund was established to account for revenues and expenditures related to the operation, maintenance, security, and capi- tal improvements to the Conference Cen- ter complex. Revenues are provided by Conference Center charges for services, as well as a lodging tax allocation. 78 Special Overview Total Special Revenue Funds Actual Actual 2011 2012 Budget Budget 2013 2014 FTE positions Revenues Taxes Licenses & permits Intergovernmental Charges for services Fines & forfeits Other revenue Debt proceeds Total revenue Expenditures 19.00 15.00 14.00 15.87 $709,850 $893,795 $845,000 $890,000 199,173 265,833 240,000 270,000 1,855,952 1,367,113 3,557,343 2,274,924 1,743,906 1,436,526 1,955,374 2,048,396 308,542 277,594 273,000 255,000 11,976,862 2,115,121 1,911,718 2,150,447 0 0 0 0 16,794,285 6,355,982 8,782,435 7,888,767 Personnel 1,602,183 1,367,091 Supplies, services & taxes 5,246,728 4,288,981 Capital expenditures 39,758 4,350 Debt service 10,202,226 504,594 Transfers 598,343 205,000 Total expenditures 17,689,238 6,370,016 Revenues over(under) expenditures - 894,953 - 14,034 Beginning fund balance 3,803,231 2,908,278 Ending fund balance 52,908,278 52,894,244 Fund totals - Expenditures only Street 2,173,577 2,035,807 Contingency Reserve 1,150,000 0 Lodging Tax 324,996 385,000 Parking System 10,933,066 1,192,618 Comm. Dev. Block Grant 1,117,916 683,131 Abatement 65,005 4,029 Police Special Projects 161,107 264,144 Public Access Television 348,147 298,609 Donations 29,281 17,570 Trial Improvement 15,000 15,000 One Percent for Arts 7,746 0 Conference Center 1,363,397 1,474,108 Total Special Revenue Funds 517,689,238 56,370,016 M!, 1,443,500 6,349,536 600,400 355,000 435,850 9,184,286 - 401,851 2,894,309 52,492,458 2,800,857 0 396,000 1,090,491 2,401,373 42,000 488,902 359,810 12,300 23,000 10,500 1,559,053 59,184,286 1,575,399 5,473,680 156,000 475,000 435,850 8,115,929 - 227,162 3,262,124 53,034,962 2,677,456 0 376,000 1,247,274 1,424,824 42,000 414,700 400,472 15,100 18,000 4,500 1,495,603 58,115,929 Electronics- maintenance of traffic sig- Street Maintenance streets /sidewalk nals, streetlights, radios, etc. maintenance, snow /ice control, etc. Street Fund Actual Actual Budget Budget 2011 2012 2013 2014 FTE positions 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 15.00 11.00 11.00 11.60 $316,380 $476,499 $455,000 $500,000 0 0 0 0 813,209 799,655 1,207,550 772,000 335,937 103,135 445,000 590,000 0 0 0 0 798,033 855,864 449,243 822,333 0 0 0 0 2,263,559 2,235,153 2,556,793 2,684,333 1,161,363 1,031,441 1,089,700 1,187,500 1,007,214 1,000,437 1,208,757 1,464,956 0 3,929 502,400 25,000 0 0 0 0 5,000 0 0 0 2,173,577 2,035,807 2,800,857 2,677,456 89,982 199,346 - 244,064 6,877 98,003 187,985 387,331 277,159 $187,985 $387,331 $143,267 $284,036 80 Street Fund 2014 Goals: • Zero lost time accidents. • Maintain current levels of service. • Continue street marking emphasis, fo- cusing on application of thermoplastic material 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 2014 Transportation Benefit District project list. 81 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 ContingencvReserve Fund Actual Actual Budget Budget 2011 2012 2013 2014 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 0 0 0 0 0 0 0 0 253,847 117,100 230,300 50,464 0 0 0 0 253,847 117,100 230,300 50,464 0 0 0 0 1,150,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,150,000 0 0 0 - 896,153 117,100 230,300 50,464 1,013,245 117,092 234,192 465,192 $117,092 $234,192 $464,492 $515,656 82 Contingency Reserve 2014 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. 83 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 facil- and expenditure of Lodging Taxes as provid- ities, visual arts centers and the promotion of ed under Chapter 67.28.180 RCW. These tourism. Lodging Tax Fund Actual Actual Budget Budget 2011 2012 2013 2014 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 $393,288 $417,131 $390,000 $390,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 359 1,321 100 400 0 0 0 0 393,647 418,452 390,100 390,400 0 0 0 0 169,996 215,000 226,000 221,000 0 0 0 0 0 0 0 0 155,000 170,000 170,000 155,000 324,996 385,000 396,000 376,000 Revenues over(under) expenditures 68,651 33,452 -5,900 14,400 Beginning fund balance 33,111 101,762 135,214 144,614 Ending fund balance $101,762 $135,214 $129,314 $159,014 84 Lodging Tax Fund 2014 Goals: • Advisory committee will continue to re view marketing materials and rate of return on allocations. • Staff will continue to align application and process with other jurisdictions. • Staff will also provide updates on any changes made to RCW 67.28. 85 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. Expenditures Personnel Parking System Fund 0 0 0 Actual Actual Budget Budget 652,274 2011 2012 2013 2014 Revenues Debt service 10,202,226 504,594 355,000 Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 350 0 0 0 Fines & forfeits 282,252 256,118 250,000 235,000 Other revenue 10,551,028 880,020 888,350 947,000 Debt proceeds 0 0 0 0 Total revenue 10,833,630 1,136,138 1,138,350 1,182,000 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 555,840 688,024 655,491 652,274 Capital expenditures 0 0 0 35,000 Debt service 10,202,226 504,594 355,000 475,000 Transfers 175,000 0 80,000 85,000 Total expenditures 10,933,066 1,192,618 1,090,491 1,247,274 Revenues over(under) expenditures - 99,436 - 56,480 47,859 - 65,274 Beginning fund balance 374,750 275,314 218,834 674,340 Ending fund balance $275,314 $218,834 $266,693 $609,066 Parking System 2014 Goals: • Expand Boakloo1iad Parking Program pro- uoaaoahu include on-line and other electronic application options. • Streamline collections and enforcement pro- cesses to minimize number of same vehicle repeat violations. • Pursue additional group parking leases hu continue hu maximize garage utilization. 87 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. Community Development Block Grant Fund Actual Actual Budget Budget 2011 2012 2013 2014 FTE positions 2.00 2.00 1.00 1.00 Revenues Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 998,275 527,826 2,289,793 1,418,924 Charges for services 52,300 29,723 30,000 34,000 Fines & forfeits 0 0 0 0 Other revenue 9,283 5,810 103,100 85,050 Debt proceeds 0 0 0 0 Total revenue 1,059,858 563,359 2,422,893 1,537,974 Expenditures P crsonncl 151,947 103,897 115,200 119,799 Supplies, services & taxes 805,726 578,813 2,125,323 1,134,175 Capital expenditures 0 421 0 0 Debt service 0 0 0 0 Transfers 160,243 0 160,850 170,850 Total expenditures 1,117,916 683,131 2,401,373 1,424,824 Revenues ovcr(undcr) expenditures - 58,058 - 119,772 21,520 113,150 Beginning fund balance 429,716 371,658 251,951 231,185 Ending fund balance $371,658 $251,886 $273,471 $344,335 88 Community Development Block Grant 2014 Goals: • Block Grant will continue to refine and im- prove its new web-based Coordinated Grant Application, to include the Review Room eval- uation and scoring module. • Block Grant will continue to seek opportunities to streamline processes and create efficiencies through collaboration with Kitsap County Block Grant, and by seeking other opportuni- ties for staffing assistance, such as interns and AmeriCorps. • City and County Block Grant will continue collaboration on updating its "CDBG/HOME Guidebook", detailing the processes, proce- dures and requirements of block grant funding. • City and County Block Grant will collaborate on updating its "Analysis of Impediments to Fair Housing." 89 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. Expenditures Personnel Abatement Revolving Fund 0 0 0 Actual Actual Budget Budget 42,000 2011 2012 2013 2014 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 63,587 16,932 500 500 Fines & forfeits 0 0 5,000 5,000 Other revenue 1,960 2,413 500 500 Debt proceeds 0 0 0 0 Total revenue 65,547 19,345 6,000 6,000 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 5 4,029 42,000 42,000 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 65,000 0 0 0 Total expenditures 65,005 4,029 42,000 42,000 Revenues over(under) expenditures 542 15,316 - 36,000 - 36,000 Beginning fund balance 232,371 232,913 248,229 214,712 Ending fund balance $232,913 $248,229 $212,229 $178,712 Olt Abatement Revolving 2014 Goals: • Continue to support neighborhood cleanup efforts with the existing Abatement fund bal- ance. • Continued implementation of the Vacant and Abandoned Property Ordinance. • Support the Rental Property Registration program . 0111 Expe nditure s Personnel Police Special Projects Fund 0 0 0 Actual Actual Budget Budget 364,700 2011 2012 2013 2014 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 0 0 0 0 Fines & forfeits 26,290 21,476 18,000 15,000 Other revenue 171,397 62,356 71,200 71,500 Debt proceeds 0 0 0 0 Total revenue 197,687 83,832 89,200 86,500 Expe nditure s Personnel 0 0 0 0 Supplies, services & taxes 161,107 264,144 438,902 364,700 Capital expenditures 0 0 50,000 50,000 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 161,107 264,144 488,902 414,700 Revenues over(under) expenditures 36,580 - 180,312 - 399,702 - 328,200 Beginning fund balance 934,257 970,837 790,525 621,525 Ending fund balance $970,837 $790,525 $390,823 $293,325 Oy Police Special Projects 2014 Goals: • Fund undercover programs and drug opera- tions. 01%] 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 2011 2012 2013 2014 FTE positions 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 2.00 2.00 2.00 3.27 $182 $165 $0 $0 199,173 265,833 240,000 270,000 22,000 17,000 38,000 64,000 97,110 99,723 96,700 114,440 0 0 0 0 1,375 2,302 200 1,100 0 0 0 0 319,840 385,023 374,900 449,540 221,931 231,715 238,600 268,100 60,558 41,894 58,210 61,372 39,758 0 38,000 46,000 0 0 0 0 25,900 25,000 25,000 25,000 348,147 298,609 359,810 400,472 - 28,307 86,414 15,090 49,068 149,375 121,068 207,482 290,742 $121,068 $207,482 $222,572 $339,810 OM Bremerton Kitsap Access Television 2014 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. • Look into costs and viability of "close cap- tioning" the channel to prepare for FCC regulations that might impact public access TV channels. • Outreach to the public for involvement in BKAT programming. 0-10 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. Expenditures Personnel Gift & Donations Fund 0 0 0 Actual Actual Budget Budget 15,100 2011 2012 2013 2014 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 1,312 1,090 1,500 0 Fines & forfeits 0 0 0 0 Other revenue 24,602 20,269 5,125 5,600 Debt proceeds 0 0 0 0 Total revenue 25,914 21,359 6,625 5,600 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 17,281 7,570 12,300 15,100 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 12,000 10,000 0 0 Total expenditures 29,281 17,570 12,300 15,100 Revenues over(under) expenditures -3,367 3,789 -5,675 -9,500 Beginning fund balance 79,112 75,745 79,534 79,678 Ending fund balance $75,745 $79,534 $73,859 $70,178 OR 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. Expenditures Personnel Trial Improve me nt Fund 0 0 0 Actual Actual Budget Budget 18,000 2011 2012 2013 2014 Revenues Debt service 0 0 0 Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 22,468 22,632 22,000 20,000 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 332 463 0 250 Debt proceeds 0 0 0 0 Total revenue 22,800 23,095 22,000 20,250 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 15,000 15,000 23,000 18,000 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 15,000 15,000 23,000 18,000 Revenues over(under) expenditures 7,800 8,095 -1,000 2,250 Beginning fund balance 31,502 39,302 47,397 46,647 Ending fund balance $39,302 $47,397 $46,397 $48,897 O:fi Trial Improvement 2014 Goals: Extend the use of system to allow the park- ing citations and traffic infractions to go paperless. This will save over the long run in the cost of forms and clerk's time in fil- ing. Additionally, records will be kept in an electronic form, saving paper and room to store this data until it is eligible for de- struction. 01.1 One Percent For Arts Fund 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 Actual Actual Budget Budget 2011 2012 2013 2014 $0 $0 $0 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 483 514 100 150 0 0 0 0 483 514 100 150 0 0 0 0 7,746 0 500 4,500 0 0 10,000 0 0 0 0 0 0 0 0 0 7,746 0 10,500 4,500 -7,263 514 - 10,400 -4,350 58,493 51,230 51,744 41,894 $51,230 $51,744 $41,344 $37,544 0 One Percent For Arts 2014 Goals: • Install "Sunscoop" (purchased in 2011 and currently in storage) following the construc- tion of new improvements to Pacific Ave- nue. `[1111 Conference Center Special Revenue Fund Expenditures Personnel Conference Center & Plaza Fund 38 0 0 Actual Actual Budget Budget 1,495,603 2011 2012 2013 2014 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 1,193,310 1,185,923 1,381,674 1,309,456 Fines & forfeits 0 0 0 0 Other revenue 164,163 166,689 163,500 166,100 Debt proceeds 0 0 0 0 Total revenue 1,357,473 1,352,612 1,545,174 1,475,556 Expenditures Personnel 66,942 38 0 0 Supplies, services & taxes 1,296,255 1,474,070 1,559,053 1,495,603 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 200 0 0 0 Total expenditures 1,363,397 1,474,108 1,559,053 1,495,603 Revenues over(under) expenditures -5,924 - 121,496 - 13,879 - 20,047 Beginning fund balance 369,296 363,372 241,876 174,436 Ending fund balance $363,372 $241,876 $227,997 $154,389 `[1Si Conference Center 2014 Goals: • Achieve an economic impact on the region of $2,459,500 welcoming 36,825 guests to KCCBH and the Fountain Room. • Produce $1,309,456 in revenue. • Eam a 96% or above guest experience score. • Produce a successful Harrison Medical Foundation animal fundraising Gala event. • Produce a successful 6th Animal Kitsap Wine Festi- val. • Increase the number of social events and confer- ences through greater involvement in conimunity organizations. • Promote Kitsap Conference Center and Fountain Park as a wedding destination. • Increase the number of multi -day conference busi- ness from the region by targeting associations, and corporations. • Continue to promote military discounts with PSNS and per diem goveriunent rates. • Work with surrounding hotels that are able to ac- conunodate guests for room rates in order to serve multi -day clients. `[IYA 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 2014 budget includes three debt service funds. 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. 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 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. `11x3 1•� II � �� 1 111 111 1 11111111 1 11111 111111 i 111 City of Bremerton Direct Debt Obligations (As of September 30, 2013) General Obligation Debt: Voted general obligation bonds outstanding 9,775,000 Non-voted general obligation bonds outstanding (councihnanic) 27,460,000 General obligation debt balance $37,235,000 Revenue Bonds and Loans: Revenue bonds 3,575,000 Loans 21,725,661 Capital leases - Revenue bonds and loans balance $25,300,661 Total Direct Debt Outstanding $62,535,661 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 taxa- ble 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 $20,365,800. 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 30, 2013. 111111 MU -. .� City of Bremerton Statutory Debt Limit Calculations (As of September 30, 2013) 2013 Valuation for Collection Year 2014* $ 2,301,900,182 General purposes a. Non-Voted indebtedness limit (1.5% of assessed valuation) $ 34,528,503 Less: Non -voted bonds outstanding (27,460,000) Less: Contracts payable - Plus: Assets available for debt service - Remaining capacity for general purpose (non-voted) $ 7,068,503 b. Voted indebtedness limit (2.5 % of assessed valuation) $ 57,547,505 Less: Voted bonds outstanding (9,775,000) Less: Non -voted bonds outstanding (27,460,000) Plus: Assets available for debt service 53,295 Remaining capacity for general purposes (Voted) $ 20,365,800 Utility purposes (2.5% of assessed valuation) $ 57,547,505 Limit Less: Bonds outstanding - Remaining capacity for utility purposes $ 57,547,505 Parks and open spaces and economic development purposes (2.5% of assessed valuation) 57,547,505 Limit Less: Bonds outstanding - Remaining capacity for parks and open space purposes $ 57,547,505 * 2014 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. 1111-1 �� -. .� Total Debt Service Funds Actual Actual Budget Budet 2011 2012 2013 2014 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 & Other Total Expenditures $829,401 $750,801 $1,139,000 $1,190,000 0 0 0 0 194,068 158,944 150,860 144,148 0 0 0 0 0 0 0 0 195,162 5,760,346 467,248 575,265 0 0 0 0 1,218,631 6,670,091 1,757,108 1,909,413 0 0 0 0 0 0 0 0 0 0 0 0 1,120,977 1,366,597 1,855,530 1,940,805 0 5,337,033 0 0 1,120,977 6,703,630 1,855,530 1,940,805 Revenue over(under) expenditures 97,654 - 33,539 - 98,422 - 31,392 Beginning fund balance 147,174 244,828 211,289 110,992 Ending fund balance $244,828 $211,289 $112,867 $79,600 Fund totals - Expenditures only 2010 LTGO Fund 2010 UTGO/LTGO (B) Fund Government Center LTGO Total Debt Service Funds 588,853 551,787 548,480 548,695 532,124 521,079 1,063,750 1,061,867 n 5 hln 764 ?4'1 'Inn 'I In ?4'1 ! 1t, ,y / / fib, /US,bSU !� 1,2f55,5SU !� 1,94U,Mf ) ILIA 2010 LTGO Fund. Debt Service Fund Summary: 0 0 0 The Park Plaza Debt Fund has been estab- improvements. Revenue sources to pay this fished to account for debt repayment associat- debt include REST, a federal subsidy and a ed with the issuance of bonds to fund con- sales tax contribution from the state. 0 struction of Park Plaza parking and related 0 0 0 2010 LTGO Fund 588,853 551,787 548,480 Actual Actual Budget Budget 0 2011 2012 2013 2014 Revenue 551,787 548,480 548,695 Taxes $370,613 $339,594 $330,000 $330,000 Licenses & permits 0 0 0 0 Intergovernmental 153,360 121,270 114,835 109,826 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 120,938 51,244 46,250 63,845 Debt Proceeds 0 0 0 0 Total Revenue 644,911 512,108 491,085 503,671 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 0 0 0 0 Capital expenditures 0 0 0 0 Debt service 588,853 551,787 548,480 548,695 Transfers & Other 0 0 0 0 Total Expenditures 588,853 551,787 548,480 548,695 Revenue over(under) expenditures 56,058 - 39,679 - 57,395 - 45,024 Beginning fund balance 146,660 202,718 163,039 105,647 Ending fund balance $202,718 $163,039 $105,644 $60,623 INfl 2010 UTGO Refunding /LTGO (B) Debt Service Fund Summary: The 2010 UTGO Refunding /LTGO (B) Fund standing 2002 Public Safety bonds and com- has been established to account for the collec- plete financing for Park Plaza parking. Specif- tion of tax payments and other revenues used is revenue sources to pay this debt include for repayment of bonds issued. Bonds were REST and a federal subsidy. issued in 2010 to refund a portion of the out- 2010 UTGO/LTGO (B) Actual Actual Budget Budget 2011 2012 2013 2014 Revenue Taxes Licenses & permits Intergovernmental Charges for services Fines & forfeits Other revenue Debt Proceeds Total Revenue $458,788 0 40,708 0 0 74,224 n $411,207 0 37,674 0 0 75,025 n $809,000 0 36,025 0 0 179,350 n $860,000 0 34,322 0 0 177,310 n Expenditures Personnel Supplies, services & taxes Capital expenditures Debt service Transfers & Other Total Expenditures 573,720 523,906 1,024,375 1,071,632 0 0 0 0 0 0 0 0 0 0 0 0 532,124 521,079 1,063,750 1,061,867 0 0 0 0 532.124 521.079 1.063.750 1.061.967 IDU Revenue over(under) expenditures 41,596 2,827 - 39,375 9,765 Beginning fund balance 514 42,110 44,937 3,084 Ending fund balance $42,110 $44,937 $5,562 $12,849 Government Center LTGO 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 LTGO Actual Actual Budget Budget 2011 2012 2013 2014 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 0 5,634,077 241,648 334,110 Debt Proceeds 0 0 0 0 Total Revenue 0 5,634,077 241,648 334,110 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 0 0 0 0 Capital expenditures 0 0 0 0 Debt service 0 293,731 243,300 330,243 Transfers & Other 0 5,337,033 0 0 Total Expenditures 0 5,630,764 243,300 330,243 I[$Y] Revenue over(under) expenditures 0 3,313 -1,652 3,867 Beginning fund balance 0 0 3,313 2,261 Ending fund balance $0 $3,313 $1,661 $6,128 IsM O=rZA "I, 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 2014 budget includes four capital improvement funds. General Government Capital Improvement This fund accounts for expenditures relat- ed to various general government capital improvement projects. These expendi- tures 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. 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. Pacific Avenue Construction This capital improvement fund is estab- lished to account for the design and re- construction of Pacific Avenue between 6th and 11th Street. This project includes underground utility work along with streetscape and intersection improve- ments. 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 contingen- cy Reserve Fund, and transfers of ISE Capital Improvement Funds Actual Actual Budget Budget 2011 2012 2013 2014 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 $336,378 $427,806 $370,000 $420,000 0 0 0 0 358,890 782,637 3,977,794 2,041,138 0 0 0 0 0 0 0 0 563,239 209,936 1,511,700 191,700 0 0 0 0 1,258,507 1,420,379 5,859,494 2,652,838 0 168 624,878 6,149 402,500 1,033,695 0 41,666 1,016,637 16,592 332,500 1,407,395 0 0 6,069,632 0 351,900 6,421,532 0 0 3,513,334 0 472,865 3,986,199 Revenues over(under) expenditures 224,812 12,984 - 562,038 - 1,333,361 Beginning fund balance 984,703 1,209,515 1,222,499 1,721,793 Ending Fund Balance $1,209,515 $1,222,499 $660,461 $388,432 Fund Totals - Expenditures only General Government Capital 402,500 332,500 Park Facilities Construction 611,601 1,066,121 Lower Wheaton Way 19,594 8,774 Pacific Avenue Construction 0 0 Total Capital Projects Funds $1,033,695 $1,407,395 . 351,900 429,192 1,681,766 3,958,674 $6,421,532 472,865 632,750 1,569,766 1,310,818 $3,986,199 "Pa 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 receipt - ed into this fund for the purpose of funding certain capital improvement projects as per- mitted by state law. 2014 funding supports debt service on the Government Center, 2010 LTGO financing, and 2010 UTGO Refunding. General Government Capital Improvement Actual Actual Budget Budget 2011 2012 2013 2014 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 $336,378 $427,806 $370,000 $420,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,004 1,752 850 850 0 0 0 0 337,382 429,558 370,850 420,850 0 0 0 0 402,500 402,500 Revenues over(under) expenditures - 65,118 Beginning fund balance 226,840 Ending fund balance $161,722 0 0 0 0 0 0 0 0 0 0 0 0 332,500 351,900 472,865 332,500 351,900 472,865 97,058 18,950 - 52,015 161,722 258,780 327,730 $258,780 $277,730 $275,715 "K3 General Government Capital Improvement 2014 Goals: • Build fund balance for future capital pro- jects. "E11 Park Facilities Construction Capital Improvement Fund Summary: This capital improvement fund is established to account for revenue and expenditures relat- ed to Parks, Trails, Open Space and Recrea- tional 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 2011 2012 2013 Budget 2014 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 0 338,805 773,816 29,942 176,700 0 0 0 0 0 0 0 0 218,755 204,800 160,850 190,850 0 0 0 0 557,560 978,616 190,792 367,550 0 0 0 0 168 41,666 0 0 605,284 1,007,863 429,192 632,750 6,149 16,592 0 0 0 0 0 0 611,601 1,066,121 429,192 632,750 Revenues over(under) expenditures - 54,041 Beginning fund balance 757,863 Ending fund balance $703,822 - 87,505 - 238,400 - 265,200 7M R22 616117 177 917 $616,317 $377,917 $112,717 166'1 Park Facilities Construction 2014 Goals: • Begin Anderson Cove (Lillian Walker) Park Development. • Fully Construct Evergreen Rotary Park Im- provements including Beyond Accessible Playground. • Seek Grant or other Funding to Upgrade Pendergast Ball Field Drainage. IRS] Lower Wheaton Way Capital Improvement Fund Summary: Lower Wheaton Way accounts for the recon- struction of this arterial street originally de- signed as a state highway. Low impact de- velopment techniques and sustainable infra- structure will be incorporated in enhancing non - motorized transportation as new side- walks, curb, gutter and pavement are con- structed. Lower Wheaton Way is a part of the Bridge -to -Bridge walking trail and the project as a whole is part of Bremerton's Redevelop- ment Plan. Expenditures Personnel Lower Wheaton Way 0 0 0 Actual Actual Budget Budget 0 2011 2012 2013 2014 Revenue Debt service 0 0 0 Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 20,085 8,821 1,339,178 1,244,764 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 343,480 3,384 0 0 Debt proceeds 0 0 0 0 Total revenue 363,565 12,205 1,339,178 1,244,764 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 0 0 0 0 Capital expenditures 19,594 8,774 1,681,766 1,569,766 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Expenditures 19,594 8,774 1,681,766 1,569,766 Revenues over(under) expenditures 343,971 3,431 - 342,588 - 325,002 Beginning fund balance 0 343,971 347,402 325,002 Ending fund balance $343,971 $347,402 $4,814 $0 "rA Lower Wheaton Way 2014 Goals: • Complete construction of the project. `r[:3 Pacific Avenue Construction Capital Improvement Fund Summary: This capital improvement fund is established meats and underground utility work. Above to account for the design and construction of ground work will include streetscape and in- Pacific Avenue between 6th and 11th Streets. tersection improvements. The project is ex- Work will include above ground improve- pected to be completed by spring 2014. Pacific Avenue Construction Actual Actual Budget Budget 2011 2012 2013 2014 FTE positions Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 2,608,674 619,674 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 0 0 1,350,000 0 Debt proceeds 0 0 0 0 Total revenue 0 0 3,958,674 619,674 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 0 0 0 0 Capital expenditures 0 0 3,958,674 1,310,818 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Expenditures 0 0 3,958,674 1,310,818 Revenues over(under) expenditures 0 0 0 - 691,144 Beginning fund balance 0 0 0 691,144 Ending fund balance $0 $0 $0 $0 INN Pacific Avenue Construction 2014 Goals: • Complete project within budget. IW11 MM Introduction Enterprise funds account for certain fee -based or rate -based business activities. The City has seven 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 quali- ty 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. Wastewater Capital The Wastewater Capital Fund provides for capital improvement of the wastewater collection system and treat- ment plants. Stormwater Utility The Stormwater utility provides a city- wide storm drainage maintenance pro- gram. Stormwater Capital The Stormwater Capital Fund provides a city -wide storm drainage capital improve- ment program. 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 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. IN Enterprise Funds Overview MM Division PW &U Administration Water Resources Wastewater Utilities Operations & Facilities Forestry Total PW &U Operations Combined Staffing Levels Actual Actual Actual Budget Budget 10.75 10.00 11.00 11.00 11.24 18.00 17.00 17.00 17.00 19.52 32.00 32.00 30.00 30.00 33.90 4.00 4.00 4.00 4.00 4.00 80.75 76.00 74.00 71.00 78.66 122 Enterprise Funds Overview Enterprise Funds Actual Actual 2011 2012 Budget Budget 2013 2014 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 Water Utility Water Capital Gold Mountain Golf Course Wastewater Utility Wastewater Capital Stormwater Utility Stormwater Capital Total Enterprise Funds $17,130 0 151,947 26,414,195 0 1,654,306 2,969,723 31,207,301 7,262,280 8,504,715 4,561,100 3,942,423 4,032,399 28,302,917 2,904,384 16,240,733 $19,145,117 11,219,640 0 2,043,595 12,499,665 0 2,540,017 0 $28,302,917 $17,321 0 82,659 26,570,265 0 16,031,792 261,000 42,963,037 6,561,201 10,104,824 6,141,967 3,859,941 17,638,901 44,306,834 - 1,343,797 19,145,117 $17,801,320 12,487,861 1,218,894 2,407,094 18,919,468 4,618,903 4,064,716 589,898 $44,306,834 $16,735 $22,944 0 0 0 0 29,289,922 29,828,904 0 40,900 8,649,234 9,791,638 0 0 37,955,891 39,684,386 7,201,075 7,202,700 12,052,097 12,447,362 9,365,000 10,028,000 3,795,307 4,258,561 11,616,897 5,973,145 44,030,376 39,909,768 - 6,074,485 - 225,382 16,609,476 10,178,702 $10,534,991 $9,953,320 123 10,737,278 10,099,523 3,747,000 2,883,000 3,752,741 4,023,813 15,866,869 13,766,117 5,965,000 6,220,000 3,258,488 2,147,315 703,000 770,000 $44,030,376 $39,909,768 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, providing public outreach and conservation, maintenance management, managing the wa- tershed and forestry activities, biosolids pro- gram operations and management, and providing other labor, material, equipment, and overhead costs. Expenditures Personnel Water Utility 3,342,081 3,784,200 3,641,300 Actual Actual Budget Budget 3,878,534 2011 2012 2013 2014 Revenue Debt service 732,830 732,009 709,819 Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 88,606 3,000 0 0 Charges for services 8,964,849 8,728,661 9,483,229 9,980,584 Fines & forfeits 0 0 0 20,000 Other revenue 700,001 493,341 302,659 359,219 Debt proceeds 2,957,710 0 0 0 Total revenue 12,711,166 9,225,002 9,785,888 10,359,803 Expenditures Personnel 3,520,722 3,342,081 3,784,200 3,641,300 Supplies, services & taxes 2,979,956 3,276,754 3,411,332 3,878,534 Capital expenditures 2,649,866 0 0 0 Debt service 732,830 732,009 709,819 865,883 Transfers 1,336,266 5,137,017 2,831,927 1,713,806 Total expenditures 11,219,640 12,487,861 10,737,278 10,099,523 Revenue over(under) expenditures 1,491,526 - 3,262,859 - 951,390 260,280 Beginning fund balance 4,633,057 6,124,583 2,070,018 921,464 Ending fund balance $6,124,583 $2,861,724 $1,118,628 $1,181,744 124 Water Utility Water Resources 2014 Goals: • Zero lost time accidents. • Comply with all state and federal drinking water treatment, monitoring, and reporting require- ments. • Construct Well 18/20 generator storage garage. • Place Well 22 on line. • Address Continuous Caustic Fusion (CCF) caus- tic tanks. • Replace Poirudexter Pressure Relief Valve (PRV). • Complete archival document control filing. • Coordinate compliance with Stormwater Phase 11 NPDES permit. • Continue collaboration with other agencies on water and stormwater public outreach activities. • Continue SCADA system upgrade to include conversions to Programmable Logic Controller (PLC), increased use of fiber optics communica- tions, electrical service for Casad Dam, and im- proved controls for the CCF. • Assist Engineering with water capital projects INA Water Utility Utility Operations 2014 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 2014: 85% of all key components entered. • Update outdated sections of the Bremerton Municipal code related to the City's admin- istration of its Water Utility • 1200 '/4" and 20 large meters change out • 2480 MXU change out • Flush west Bremerton water system IN-11 Water Utility Forestry 2014 Goals: • No lost-time accidents. • Generate $500k from sustainable timber har- vest program. • Plan and implement intermediate harvests for forest health and revenue. • Reforest approximately N0 acres ofnewly harvested land. • Continue forest road maintenance and im- provement per State Department of Natural Resources schedule. • Implement permitting and development of oddbi000lbioaolida application mnoa as needed. • Continue program for 100% beneficial utili- zation of biosolids on permitted forest lands. I MA Capital Water Enterprise Fund Summary: The Water Capital fund provides for the re- placement and construction to improve the City's water distribution system. Previously, capital improvement was accounted for in the Water Utility fund. The fund provides for the planning, engineering, labor, material, equip- ment, and overhead costs related to construc- tion. Water Capital Actual Actual Budget Budget 2011 2012 2013 2014 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 0 0 0 0 443,667 0 0 0 0 0 0 0 4,854,592 1,889,680 2,774,607 0 0 0 0 0 5,298,259 1,889,680 2,774,607 0 11,430 0 0 0 82,365 0 0 0 1,086,074 3,247,000 2,883,000 0 0 0 0 0 39,025 500,000 0 0 1,218,894 3,747,000 2,883,000 0 4,079,365 - 1,857,320 - 108,393 0 0 4,079,365 2,955,973 Q!1 QA MO 244 Q1 III MG Q1 Q 1^7 4Ql1 128 Water Capital 2014 Goals: • Complete all projects identified in the budget highlights `PRI Gold tai Enterprise Fund Summary: The Gold Mountain Golf Complex is a full wide natural grass practice tee /driving range, service facility with two 18 hole champion- a private covered teaching studio, pro -shop, ship courses (the Cascade Course and the and restaurant and banquet facilities to ac- Olympic Course), four practice putting commodate nearly 400 people. greens, two bunker practice areas, a 100 yard Gold Mountain Golf Course Actual Actual Budget Budget 2011 2012 2013 2014 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 1,968,297 1,944,690 3,855,608 3,997,074 Fines & forfeits 0 0 0 0 Other revenue 78,508 88,930 15,000 200 Debt proceeds 0 261,000 0 0 Total revenue 2,046,805 2,294,620 3,870,608 3,997,274 Expe nditure s Personnel 0 0 0 0 Supplies, services & taxes 1,780,494 1,825,930 3,491,541 3,556,430 Capital expenditures 0 295,459 0 105,000 Debt service 263,101 285,705 261,200 362,383 Transfers 0 0 0 0 Total expenditures 2,043,595 2,407,094 3,752,741 4,023,813 Revenue over(under) expenditures 3,210 - 112,474 117,867 - 26,539 Beginning fund balance 371,329 374,539 262,065 235,932 Ending fund balance $374,539 $262,065 $379,932 $209,393 IBM Gold Mountain Golf Complex 2014 Goals: • Promote Gold Mountain as a premier wedding venue. • Produce $3,997,074 in revenue. • Earn a 96% or above guest experience score. • Partner with Kitsap Conference Center to pro- mote golf as an off day activity for multi day conferences. • Increase the number of golf events and weddings through greater involvement in community or- ganizations. • Work with surrounding hotels to re- create a golf stay and play package. • Increase the number of tournament rounds from 7,000 to 8,500. 1191 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 wastewater system, which includes manage- ment, billing, meter reading, processing utility service requests, development reviews, facili- ties inspections, responding to repairs and emergency breakdowns, permit fees, supplies and testing, maintenance management and all other labor, material, equipment and overhead costs associated with the operation and maintenance of this system. Expenditures Personnel Wastewater Utility 2,380,356 2,609,200 2,694,200 Actual Actual Budget Budget 4,384,426 2011 2012 2013 2014 Revenue Debt service 2,931,301 2,827,431 2,809,689 Taxes $17,130 $17,321 $16,735 $22,944 Licenses & permits 0 0 0 0 Intergovernmental 20,297 0 0 0 Charges for services 13,257,820 13,238,376 13,396,632 13,549,486 Fines & forfeits 0 0 0 19,000 Other revenue 345,748 72,219 8,300 8,322 Debt proceeds 12,013 0 0 0 Total revenue 13,653,008 13,327,916 13,421,667 13,599,752 Expenditures Personnel 2,809,117 2,380,356 2,609,200 2,694,200 Supplies, services & taxes 3,204,013 3,726,249 4,285,802 4,384,426 Capital expenditures 1,482,570 0 0 50,000 Debt service 2,931,301 2,827,431 2,809,689 3,016,091 Transfers 2,072,664 9,985,432 6,162,178 3,621,400 Total expenditures 12,499,665 18,919,468 15,866,869 13,766,117 Revenue over(under) expenditures 1,153,343 - 5,591,552 - 2,445,202 - 166,365 Beginning fund balance 8,689,455 9,842,798 3,930,768 1,708,153 Ending fund balance $9,842,798 $4,251,246 $1,485,566 $1,541,788 `K91A Wastewater Division 2014 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 within budget requirements. • Continue to upgrade our public outreach ef- forts. • Update WW Comprehensive Plan in conjunc- tion with the Engineering Division. • Attain the Department of Ecology Outstand- ing Treatment Plant Award FY 2014. • Meet all of the NPDES Discharge Require- ments for the Westside & Eastside Wastewater Treatment Facilities. 133 Wastewater (Ifility-Utility Operations 2014 Goals: • No lost-time accidents. • Fully implement recurring maintenance pro- gram in accordance with the system mainte- nance plan and standards of the industry. • Expand the Department's Cartegraph work management software application to the sani- tary 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 in- spection, sewer lateral cleanout installation, and root control programs. • Continue mapping and entering water distribu- tion system component GPS date into the De- partment's Geographic Information System. Goal by the end of 2014: 25% of all key com- ponents entered. • Update outdated sections of the Bremerton Municipal code related to the City's admin- istration of its Wastewater Utility. 134 Capital Wastewater Enterprise Fund Summary: The Wastewater Capital fund provides for the replacement and construction to improve the City's wastewater collection system and treat- ment plants. Previously, capital improvement was accounted for in the Wastewater Utility Fund. The fund provides for the planning, engineering, labor, material, equipment, and overhead costs related to construction. Wastewater Capital Actual 2011 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 Revenue over(under) expenditures Beginning fund balance Ending fund balance Actual Budget Budget 2012 2013 2014 $0 $0 $0 $0 0 0 0 0 0 79,659 0 0 0 0 0 0 0 0 0 0 0 7,847,472 4,756,996 6,415,300 0 0 0 0 0 7,927,131 4,756,996 6,415,300 0 12,460 0 0 0 45,704 0 0 0 4,560,739 5,415,000 6220,000 0 0 0 0 0 0 550,000 0 0 4,618,903 5,965,000 6,220,000 0 3,308,228 - 1,208,004 195,300 0 0 3,228,568 1,513,526 s0 %3.309_229 %2.020.564 SI- 709 -926 11611 Wastewater Capital 2014 Goals: Complete all projects identified in the budget highlights. IBIy Stormwater 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. Expenditures Personnel Stormwate r Utility 737,175 807,675 867,200 Actual Actual Budget Budget 627,972 2011 2012 2013 2014 Revenue Debt service 15,191 14,796 14,599 Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 43,044 0 0 0 Charges for services 2,223,229 2,214,871 2,554,453 2,301,760 Fines & forfeits 0 0 0 1,900 Other revenue 530,049 12,873 1,400 500 Debt proceeds 0 0 0 0 Total revenue 2,796,322 2,227,744 2,555,853 2,304,160 Expenditures Personnel 932,441 737,175 807,675 867,200 Supplies, services & taxes 540,252 835,318 863,422 627,972 Capital expenditures 428,664 0 0 0 Debt service 15,191 14,796 14,599 14,204 Transfers 623,469 2,477,427 1,572,792 637,939 Total expenditures 2,540,017 4,064,716 3,258,488 2,147,315 Revenue over(under) expenditures 256,305 - 1,836,972 - 702,635 156,845 Beginning fund balance 2,546,892 2,803,197 966,225 79,342 Ending fund balance $2,803,197 $966,225 $263,590 $236,187 1191 FA Stormwater Utility-Utility Operations 2014 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 cleaning 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 Video of storm collection system for design and investigation of faulty mains 138 Stormwater 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. Stormwater Capital Actual Actual Budget Budget 2011 2012 2013 2014 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 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 2,662,365 1,675,199 233,490 0 0 0 0 0 2,662,365 1,675,199 233,490 0 77,699 0 0 0 312,504 0 0 0 199,695 703,000 770,000 0 0 0 0 0 0 0 0 0 589,898 703,000 770,000 0 2,072,467 972,199 - 536,510 0 0 2,072,467 2,764,312 $0 $2,072,467 $3,044,666 $2,227,802 139 Stormwater Capital 2014 Goals: Complete all projects identified in the budget highlights. 140 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 2014 budget includes six inter- nal 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 Reserve 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 0.5% 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 1.5% 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. MIS Internal Service Funds Overview Internal Service Funds Actual Actual Budget 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 Fund totals - Expenditures only Risk Management Employment Security Accumulated Leave Liability ER&R Maintenance ER&R Reserves Information Technology Total Internal Service Funds Revenue over(under) expenditure Beginning fund balance Ending fund balance 13.00 10.00 $0 $0 0 0 6,695 0 2,454,596 2,311,945 0 0 2,063,441 2,114,372 1,307,195 1,408,734 2,297,093 2,652,568 276,238 266,420 0 0 5,000 261,000 1,113,064 39,439 89,749 1,654,494 276,238 11, c An 1,214,280 80,924 237,349 1,551,267 527,420 -11 Ann • 11 $0 0 0 2,653,866 0 2,060,253 -91 —9— 1,598,500 3,084,154 384,000 0 5,066,654 1,533,477 180,000 200,000 1,631,617 384,000 1 1 11 cin Budget 2014 • 11 $0 0 0 2,585,505 0 1,468,770 1,502,700 2,907,620 465,000 0 4,875,320 1,529,370 80,000 200,000 1,522,368 465,000 i n'n cnn wv, i i ✓,v ✓i wv, ✓ ✓ ✓,��ry wv,v iv,wv w �,�w, ✓� i 142 639,206 n n" "I - 162,405 n "I — - 352,535 n "I — - 821,045 n — cnn wv, i i ✓,v ✓i wv, ✓ ✓ ✓,��ry wv,v iv,wv w �,�w, ✓� i 142 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. Expenditures Personnel Risk Management 94,231 240,000 240,000 Actual Actual Budget Budget 1,293,477 2011 2012 2013 2014 Revenue 0 0 Debt service 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 1,411,370 1,418,659 1,533,513 977,470 Debt Proceeds 0 0 0 0 Total revenue 1,411,370 1,418,659 1,533,513 977,470 Expenditures Personnel 156,317 94,231 240,000 240,000 Supplies, services & taxes 956,747 1,120,049 1,293,477 1,289,370 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 1,113,064 1,214,280 1,533,477 1,529,370 Revenue over(under) expenditure 298,306 204,379 36 - 551,900 Beginning fund balance 1,579,358 1,877,664 1,982,043 2,086,502 Fnding fund balance $1,877,664 $2,082,043 $1,982,079 $1,534,602 143 Risk Management 2014 Goals: • Continue to maintain a reserve balance at least equal to the projected fund 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 those that would be charged by the State Fund. • Continue to provide risk management train- ing to City employees. 144 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. Fmploymcnt Security Actual Actual Budget Budget 2011 2012 2013 2014 Rcwnuc 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 63,993 241,744 232,400 113,000 Debt Proceeds 0 0 0 0 Total rcwnuc 63,993 241,744 232,400 113,000 Fxpenditures Personnel 39,439 80,924 180,000 80,000 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 39,439 80,924 180,000 80,000 Revenue over(under) expenditure 24,554 160,820 52,400 33,000 Beginning fund balance 0 24,554 185,374 346,474 Ending fund balancc $24,554 $185,374 $237,774 $379,474 IE161 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 employ- ee worked during his/her tenure. This also allows for accuracy in budgeting expendi- tures. Expenditures Personnel Accumulated Leave Liability 237,349 200,000 200,000 Actual Actual Budget Budget 0 2011 2012 2013 2014 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 97,955 241,081 234,900 342,000 Debt Proceeds 0 0 0 0 Total revenue 97,955 241,081 234,900 342,000 Expenditures Personnel 89,749 237,349 200,000 200,000 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 89,749 237,349 200,000 200,000 Revenue over(under) expenditure 8,206 3,732 34,900 142,000 Beginning fund balance 0 8,206 11,938 74,588 Ending fund balance $8,206 $11,938 $46,838 $216,588 i[fs9 Equipment v— i to Internal Service Fund Summary: The Equipment Rental & Reserve Fund is an fund manages the operation and maintenance internal service fund which finances the fuel- of City vehicles and equipment including fire ing and repair of City vehicles and equipment. trucks, police cars, backhoes, road graders Revenues are generated through user fees paid and other equipment. by departments utilizing fleet services. This ER &R Maintenance Actual Actual Budget Budget 2011 2012 2013 2014 FTE positions 7.00 5.00 4.00 4.00 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 6,695 0 0 0 Charges for services 1,741,611 1,522,533 1,578,000 1,493,342 Fines & forfeits 0 0 0 0 Other revenue 20,686 38,121 640 1,300 Debt Proceeds 0 0 0 0 Total revenue 1,768,992 1,560,654 1,578,640 1,494,642 Expenditures Personnel 557,452 475,759 504,800 464,700 Supplies, services & taxes 1,094,442 1,075,508 1,126,817 1,057,668 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 2,600 0 0 0 Total expenditures 1,654,494 1,551 1,631,617 1,522,368 Revenue over(under) expenditure 114,498 9,387 - 52,977 - 27,726 Beginning fund balance 212,962 327,460 246,522 107,550 Ending fund balance $327,460 $336,847 $193,545 $79,824 `EIfA Equipment Rental & Reserve—Reserves Internal Service Fund Summary: This division manages the replacement of ERR is responsible for asset replacement City vehicles and equipment including fire planning and financing. Replacement funds support vehicles and ambulances, police cars, are accumulated through rental fees paid by backhoes, road graders and other equipment. the user. ER &R - Reserves Actual Actual Budget Budget 2011 2012 2013 2014 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 464,784 171,410 58,800 35,000 Debt Proceeds 0 0 0 0 Total revenue 464,784 171,410 58,800 35,000 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 0 0 0 0 Capital expenditures 276,238 266,420 384,000 465,000 Debt service 0 0 0 0 Transfers 0 261,000 0 0 Total expenditures 276,238 527,420 384,000 465,000 Revenue over(under) expenditure 188,546 - 356,010 - 325,200 - 430,000 Beginning fund balance 5,881,049 6,069,595 5,713,485 5,286,521 Ending fund balance $6,069,595 $5,713,585 $5,388,285 $4,856,521 148 Equipment Services 2014 Goals: • No lost-time accidents. • Update the City's 10 year vehicle and and equipment replacement plan. Vehicle purchases will use fuel efficiency as a major part of vehicle replacement specifications. • Continue ongoing efforts to right size fleet. • Produce a policy manual for Equipment Rental and Revolving Fund. • Reduce expenditures on vehicle parts by in- creasing comparative parts pricing. • Reduce vehicle fuel consumption by 3% over 2013. I E 14 Information Internal Service Fund Summary: Information Technology provides city depart- sign assistance, acquisition, installation, train - ments with customized automated systems, ing and maintenance of hardware and soft - computer hardware /software support, local/ ware systems. wide area network infrastructure support, de- Information Technology Actual Actual Budget Budget 2011 2012 2013 2014 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 Revenue over(under) expenditure Beginning fund balance Ending fund balance 6.00 5.00 5.00 5.00 $0 $0 $0 $0 0 0 0 0 0 0 0 0 712,985 789,412 1,075,866 1,092,163 0 0 0 0 4,653 3,357 0 0 0 0 0 0 717,638 792,769 1,075,866 1,092,163 464,238 520,471 473,700 518,000 245,904 457,011 663,860 560,582 0 0 0 0 0 0 0 0 2,400 0 0 0 712,542 977,482 1,137,560 1,078,582 5,096 - 184,713 - 61,694 13,581 403,256 408,352 223,639 167,957 $408,352 $223,639 $161,945 $181,538 M11 Information Technology 2014 Goals: • Maintain current service levels in an expand- ing environment without increasing staffing or replacing equipment where possible. • Redesign public website. • Upgrade enterprise backup to a supportable solution. • Upgrade mail services to Exchange 2010/13. • Implement Mobile Device Management solu- tion. • Improve use of Social Media in delivering government to constituents. IN IM 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 2014 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 2015 through 2019 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 2014 however were required to have a designated revenue source and are inte- grated into the City's annual budget for 2014. The 2014 — 2019 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. 153 Capital 1 is Program Overview Capital Improvement Plan Process Overview of the 2014 — 2019 Capital Improve - The annual update of the capital improvement ment Plan plan began with a request to the City depart- The 2014 — 2019 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 initiat- talization of Bremerton with the inclusion of ma- ed during April 2013 as the start of the scheduled jor projects that are part of the plan for redevel- annual budget development. Council reviewed opment and revitalization, along with other pro - projects for consideration in May 2013. Finan- jects that rehabilitate or restore existing infra - cial Services then compiled this list and ensured structure, including major maintenance projects throughout the development of the annual oper- identified in the plan. The City's capitalization ating budget that the CIP was kept current and policy defines capital assets as tangible objects consistent with the operating budget submittals of a long -term character that will continue to be and with the recently adopted Transportation Im- held or used such as land, buildings, machinery, provement Plan, Wastewater Comprehensive furniture, and other equipment with a life expec- Plan, and Water System Plan, — all of which tancy greater than one year and having a value of were prepared separately by the Public Works $10,000 or greater. Department and adopted by the City Council af- ter separate study sessions and public hearings. While the majority of expenditures identified in The final Capital Improvement Plan is now pre- the Capital Improvement Plan are capital ex- sented herein together with the proposed annual penditures, there are programs included that are budget to the City Council for approval. The not characterized as "capital" per the City's ac- Council will hold public hearings to review the counting policy on capitalization, but are includ Capital Improvement Plan and annual budget. ed in the CIP due to their significant impact on Upon completion of the public hearing process, infrastructure and as required by state RCW to the Capital Improvement Plan and annual budget ensure appropriate eligibility for the use of Real will then be formally adopted by Ordinance. Estate Excise Tax to fund these efforts. Impact of Capital Improvements on Operat- ing Budget Several projects currently underway or planned for implementation in the 2014 through 2019 timeframe have been identified to have future operational cost impacts for the City. One of these projects is the Evergreen Park Accessible Playground which will most likely put additional pressure on 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 a slow recovery from the eco- nomic downturn and reductions in staffing. 154 Capital 1 is Program City -wide Capital Improvement Program Enterprise Funds Water Capital Utility Budget 2,443,000 S Estimated S 2,528,000 S 2,645,000 S 2,375,000 Gold Mountain Golf 2014 2015 2016 2017 2018 2019 Governmental Funds 50,000 - - - - - General Fund 6,220,000 4,720,000 5,520,000 11,020,000 4,136,000 4,436,000 Fire S 30,945 S 646,707 S 1,100,000 S 950,000 S - S General Facilities 22,000 167,000 - 30,000 15,000 7,938,500 Parks 65,000 - - - - Streets 525,000 8,760,000 9,030,000 6,880,000 10,430,000 11,070,000 Parking Operating 35,000 15,000 75,000 - - - Police Special Projects 50,000 50,000 50,000 50,000 50,000 50,000 BKAT 46,000 46,000 30,000 20,000 25,000 25,000 1% for Arts - - 10,000 10,000 10,000 10,000 Debt Service Funds 412,865 370,720 384,655 402,515 404,695 400,640 Park Facilities Construction 632,750 45,000 2,135,000 823,900 305,000 - Pacfic Avenue Construction 1,310,818 - - - - Lower Wheaton Way 1,569,766 - - - - - Total Governmental Funds S 4,700,144 S 10,100,427 S 12,814,655 S 9,166,415 S 11,239,695 S 11,555,640 Enterprise Funds Water Capital Utility S 2,883,000 S 2,443,000 S 3,323,000 S 2,528,000 S 2,645,000 S 2,375,000 Gold Mountain Golf 105,000 95,000 105,000 59,500 115,000 107,500 Wastewater Operations & Maintenance 50,000 - - - - - Wastewater Capital Utility 6,220,000 4,720,000 5,520,000 11,020,000 4,136,000 4,436,000 Storm Capital Utility 770,000 1,870,000 370,000 470,000 620,000 1,020,000 Total Enterprise Funds S 10,028,000 S 9,128,000 S 9,318,000 S 14,077,500 S 7,516,000 S 7,938,500 Internal Service Funds Equipment Rental & Reserve S 465,000 S 1,850,100 S 1,827,654 S 1,321,780 S 2,352,008 S 1,131,898 Information Technology - - 25,000 - 30,000 - Total Internal Service Funds S 465,000 S 1,850,100 S 1,852,654 S 1,321,780 S 2,382,008 S 1,131,898 Total All Funds S 15,193,144 S 21,078,527 S 23,985,309 S 24,565,695 S 21,137,703 S 20,626,038 IN-1 City -Wide Capital Improvement Program Project Listing M-i 2014 2015 2016 2017 2018 2019 General Fund Fire Department Thermal Imaging Cameras $ 30,945 $ $ $ $ $ Breathing Air Compressors - 45,000 Bunker Gear Dryers 11,707 Fire Station Architectural Study 40,000 - Controlled Intersection - 200,000 - Electronic Sign for Station 91 - - 50,000 Fire Engine Replacement 550,000 550,000 550,000 Remodel Fire Station 92 - 350,000 - Remodel Fire Station 93 - - - 350,000 $ 30,945 $ 646,707 $ 1,100,000 $ 950,000 $ $ General Facilities Court Elevator Security Cameras $ 11,000 $ $ $ $ $ Library Security Camera System - 12,000 Naval Museum Emergency Ddt 11,000 - Court - Sidewalk/Curb /Gutter Replacement - 10,000 Mobile Sweeper 20,000 Equip Services - HVACUpgrade 10,000 Cencom Building - Replace Leaking Roof 35,000 Fire Station 93, Custom Cabinetry 10,000 Equip. Services - Enclose Work Bay 70,000 Library 5th St. Planter Lighting - - 15,000 Library 5th St. Water Fixtures - - 30,000 - $ 22,000 $ 167,000 $ $ 30,000 $ 15,000 $ Parks Playground Equipment $ 25,000 $ $ $ $ $ Pendergast Ball Field Upgrades 40,000 $ 65,000 $ $ $ $ $ Gold Mountain Golf Concession /RestroomFacility $ 50,000 $ $ $ $ $ Clubhouse Enhancements 30,000 30,000 30,000 20,000 30,000 30,000 Green's Maintenance Equipment 25,000 25,000 25,000 14,500 25,000 30,000 Course Enhancements - 30,000 50,000 25,000 25,000 47,500 Kitchen Equipment Upgrades 10,000 - - - - Point of Sale System - - - - 35,000 - $ 105,000 $ 95,000 $ 105,000 $ 59,500 $ 115,000 $ 107,500 M-i City -Wide Capital Improvement Program Project Listing 2014 2015 2016 2017 2018 2019 Street Pavement Preservation - TBD ** $ 500,000 $ $ $ $ $ Sidewalk Improvements 25,000 250,000 500,000 250,000 500,000 250,000 Washington Ave Project - 1,650,000 - - - - 4th Street Landscaping Replacement 150,000 - Access Ways in Dockside - 20,000 Armin Jahr - Safe Routes to Schools 400,000 - Arsenal Way /Patton Ave Satety - - - - 100,000 Arterial St Major Maint. & Reconstruction 2,200,000 2,200,000 2,200,000 2,200,000 2,200,000 Bremerton HWY Safety Improvements 120,000 600,000 - - - Gorst Sinclair Trail - - 100,000 Harrison Dist Traffic Circulation 10,000 - Kitsap Way to Harlow Drive Intersection - - 40,000 Local St Major Maint & Reconstruction 3,500,000 3,500,000 3,500,000 3,500,000 3,500,000 Marine Drive NMT Improvements - - - - 100,000 Naval Ave Road Diet 50,000 Oyster Bay Ave Improvements 300,000 Shore Drive Shared Use Path 40,000 Signal System Upgrades 200,000 200,000 200,000 200,000 200,000 SR 303 Corridor Improvements 250,000 2,000,000 700,000 4,000,000 1,000,000 Street Lighting on Pine Road - - - - 100,000 Street Lighting on Ricky Road - - - - 40,000 Traffic Cahning 30,000 30,000 30,000 30,000 30,000 Werner Rd Widening & Signal Improvements - - - - - 3,000,000 $ 525,000 $ 8,760,000 $ 9,030,000 $ 6,880,000 $ 10,430,000 $ 11,070,000 Parking Parking Facility -WA Ave Guard Rails $ 15,000 $ $ $ $ $ Harborside Parking Security Camera System 20,000 Parking Lots - Parking Lot Lighting - - 75,000 Parking Lots - Parking Lot Signs - 15,000 - $ 35,000 $ 15,000 $ 75,000 $ $ $ Police Special Projects Machinery & Equipment $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 SOG Vehicles 40,000 40,000 40,000 40,000 40,000 40,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 BKAT BKAT Production Equipment Upgrades $ 46,000 $ 46,000 $ 30,000 $ 20,000 $ 25,000 $ 25,000 $ 46,000 $ 46,000 $ 30,000 $ 20,000 $ 25,000 $ 25,000 IM City -Wide Capital Improvement Program Project Listing Lower Wheaton Way Lower Wheaton Way $ 1,569,766 $ $ $ $ $ $ 1,569,766 $ $ $ $ $ Water Capital Machinery & Equipment -Water Resources $ Machinery & Equipment - Utility Operations Machinery & Equipment - Forestry Taps Meter Replacement* Meter Replacement Large* Fire Hydrants* 125,000 $ 125,000 $ 125,000 $ 125,000 $ 125,000 $ 125,000 20,000 2014 2015 2016 2017 2018 2019 1% For Art 20,000 20,000 20,000 20,000 70,000 70,000 Public Art Work $ $ $ 10,000 $ 10,000 $ 10,000 $ 10,000 200,000 $ $ $ 10,000 $ 10,000 $ 10,000 $ 10,000 Debt Service Payments ** 100,000 20,000 20,000 20,000 20,000 20,000 2010 LTGO Fund $ 62,845 $ 79,321 $ 89,690 $ 109,216 $ 108,162 $ 106,104 2010 UTGO /LTGO (B) Fund 91,410 84,830 87,196 84,430 86,664 83,767 Government Center LTGO Fund 258,610 206,569 207,769 208,869 209,869 210,769 $ 412,865 $ 370,720 $ 384,655 $ 402,515 $ 404,695 $ 400,640 Parks Facilities Construction Pool Filtration & Chemical Feed Upgrades $ 250,000 $ $ $ $ $ Anderson Cove Lillian Walker Park 190,850 - Evergreen Park Improvements - 40,000 Evergreen Park Accessible Play Project 191,900 - - Forest Ridge Playground Improvements - - 55,000 LionsPark -Dock Renovation 120,000 - - Maintenance Facility Relocation - 373,900 - N.A.D. Park Safety Improvements 250,000 Neighborhood Park Expansion 250,000 - Off -Leash Dog Park Project 45,000 - - Pendergast Soccer Field Artificial Turf - 1,350,000 - Pendergast Soccer Field Restroom - 200,000 Sheridan Comm Center Energy Efficiency 175,000 - Warren Avenue Playtield Renovation 450,000 - - $ 632,750 $ 45,000 $ 2,135,000 $ 823,900 $ 305,000 $ Pacific Avenue Construction Pacific Ave Improvements - 6th St to 11th St $ 1,310,818 $ $ $ $ $ $ 1,310,818 $ $ $ $ $ Lower Wheaton Way Lower Wheaton Way $ 1,569,766 $ $ $ $ $ $ 1,569,766 $ $ $ $ $ Water Capital Machinery & Equipment -Water Resources $ Machinery & Equipment - Utility Operations Machinery & Equipment - Forestry Taps Meter Replacement* Meter Replacement Large* Fire Hydrants* 125,000 $ 125,000 $ 125,000 $ 125,000 $ 125,000 $ 125,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 70,000 70,000 70,000 70,000 70,000 70,000 230,000 200,000 200,000 200,000 200,000 200,000 100,000 100,000 100,000 100,000 100,000 100,000 20,000 20,000 20,000 20,000 20,000 20,000 158 City -Wide Capital lmprovementProgram Project Listing IMR] 2014 2015 2016 2017 2018 2019 Water Capital Continued Forestry Rd Maint- Bridges /Abandonment 250,000 20,000 20,000 - - Substandard Water Main Replacement 700,000 200,000 200,000 200,000 700,000 200,000 Distribution Main Improvements 300,000 300,000 300,000 300,000 300,000 300,000 Anderson Cr Groundwater Rule Compliance 150,000 - - - - - Metering System Upgrade 83,000 83,000 83,000 83,000 Scada Upgrade* 100,000 100,000 - - - - Reservoir Coatings * 110,000 240,000 240,000 240,000 240,000 240,000 Warren Ave Bridge Main Seismic Upgrade 10,000 - - - - - Anderson Creek Water Main 30,000 120,000 - Pressure Relief Valves 75,000 75,000 75,000 Ca sad Dam Electrical Upgrade 40,000 - - Property Purchase - Well 9 Re -Drill 100,000 Emergency Source Upgrade 100,000 Oyster Bay Public Works Consolidation 220,000 Jarstad - Interpretive /Facility Improvements 10,000 Rental House at Reservoir No. 4 Demo 20,000 - - 24" TM at Res 4 Outlet - 150,000 1,500,000 Anderson Creek Disinfection to Hypo 250,000 - - Caustic Tank Replacement at CCF - 100,000 Construction of W256 Water Storage 100,000 Decommission Twin Lakes Valve - 50,000 Hardening of Casa Dam Overflow 200,000 - - Marine Drive Watermain - 150,000 1,000,000 McKenna Falls Channel Modification 150,000 - - - Redundancy 24" C St Oyster Bay to National - 250,000 Traveling Screens at McKenna Falls Intake 250,000 Reservoir 8 Drain - 30,000 Sherman Heights Watermain Replacement 150,000 750,000 - W517Zone (POB) Capacity Eval/Upgrades - - 100,000 Well 18 Pump and Motor 100,000 - Well 1RUpgrades - 200,000 Well 22 Pump and Controls /PS 17 - - 200,000 - - - $ 2,883,000 $ 2,443,000 $ 3,323,000 $ 2,528,000 $ 2,645,000 $ 2,375,000 Wastewater Operations F450 Service Body Pickup Truck $ 50,000 $ $ $ - $ $ $ 50,000 $ $ $ - $ $ - Wastewater Capital Mach /Equip - Utility Operations Manager $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 WWTP and Pump Station Impr Program* 350,000 350,000 700,000 700,000 700,000 700,000 Metering System Upgrade* 250,000 250,000 250,000 250,000 216,000 216,000 IMR] City -Wide Capital lmprovementProgram Project Listing 2014 2015 2016 2017 2018 2019 Wastewater Capital Continued Digester Heat Exchanger 1 & 2 Replacement 100,000 Biofilter Upgrade 1,200,000 - - - - Substandard Main Replacement Program 350,000 350,000 350,000 350,000 350,000 350,000 CIPP Repair of Failing Sewers 75,000 525,000 - - - - Replace CW2Pumps 250,000 - Metal Storage Warehouse 50,000 Saltwater Infiltration Elimination 75,000 Emergency Generator or Installation at E133 50,000 Emergency Generator or Installation at OB6 50,000 Identify Grit Source Removal from Beach Line 150,000 - WA Ave Sewer Replacement 2,000,000 500,000 Sheldon Blvd Sewer Replacement/CE3 Upgra( 1,000,000 - Oyster Bay Beach Sewer 250,000 1,000,000 - - Abandon Beach Sewer N of Manette Bridge - - 200,000 2,000,000 - - Beach Main & Critical Force Main Cleaning 75,000 200,000 200,000 200,000 200,000 Cherry Ave SS - 25,000 - - - CIPP Line Existing 54" SC Under Clarifier 250,000 E & W UGA Sewerage ULID Development 50,000 - - E & W UGA Sewerage ULID Development - 2,000,000 2,000,000 ESTP Outfall 100,000 450,000 - - Grout Annular Space of SW Bremerton FM - - 200,000 Improvement Between Schley & Fir Street 50,000 - Improvement on Homer Jones 50,000 - KL1Infrastructure - 300,000 Phinney Bay & Ostrich Bay SS Extension 75,000 1,500,000 - Primary Clarifier #1 & Drive Replacement 100,000 - Primary Effluent Line Rehabilitation - 400,000 Recoat Primary Clarifiers and Biofilter 275,000 - Replace Drives on RAS Pumps 100,000 - Replace 10" SS Under Secondary Clarifier 150,000 500,000 Replace RAS Pumps 275,000 - Secondary Clarifier #1 & 2 Drive Replacement - 150,000 - SKIA Sewer Design & Construction - ULID - 725,000 4,750,000 Storage Warehouse at WWTP 450,000 - - Surge Tank& Hypo Tank Replacement 75,000 Tracyton Beachmain Cap Analysis & Design - 500,000 Upgrade SCADA 150,000 - - Wastewater Reuse - - 250,000 Westside WWTP Outfall - 150,000 2,500,000 $ 6,220,000 $ 4,720,000 $ 5,520,000 $ 11,020,000 $ 4,136,000 $ 4,436,000 1[:311 City -Wide Capital lmprovementProgram Project Listing 2014 2015 2016 2017 2018 2019 Stormwater Capital City Culverts Collection Systems Storm Drainage Replacement Program Kitsap Way Culverts Eagle Ave Storm Drain Eastpark Stormwater Outfall 11th St. PI & Washington Outfall Brentwood Dr & Oyster Bay Culvert Marine Drive & Kelly Road Storm System Price Road Conveyance Replacement Westpark Oyster Bay Outfall at OB -1 ER &RReserves City Vehicles & Equipment Information Technology Storage Array Upgrade $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 50,000 50,000 50,000 50,000 50,000 50,000 120,000 120,000 120,000 120,000 120,000 120,000 75,000 450,000 - - - - 75,000 500,000 300,000 550,000 100,000 150,000 - - - - - 250,000 50,000 250,000 - 100,000 - - - - - 150,000 800,000 S 770,000 S 1,870,000 S 370,000 $ 470,000 S 620,000 $ 1,020,000 S 465,000 S 1,850,100 S 1,827,654 S 1,321,780 S 2,352,008 S 1,131,898 S 465,000 S 1,850,100 S 1,827,654 S 1,321,780 S 2,352,008 S 1,131,898 S S S 25,000 S S 30,000 S S S S 25,000 S S 30,000 S $ 15,193,144 $ 21,078,527 $ 23,985,309 $ 24,565,695 $ 21,137,703 $ 20,626,038 * Major maintenance * * Though these items are included in the Capital Improvement Plan, they are not budgeted under capital. 11.1 I"M 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 I 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 II*I 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. I"- 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. f[:3y Goals Financial 1 , CITIZENS OF BREMERTON JUDGE MUNICIPAL COURT MAYOR'S OFFICE CITY AUDIT I I CITY COUNCIL COMMITTEE AUDITC 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 Acess TV 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 Human Resources Jail Contract Conference Center Water Supply Zoning Administration Parks Commission & Labor Relations Operating & Enforcement Support Safety Program Photo Enforcement B & O Tax Wastewater Treatment CDBG Home Program Community Policing Business & Surface Water Annexations Regulatory Licensing Management Reserve Office Debt Management Construction Admin Program Special Operations Fiscal Policy Equipment Rental Group Oversight Reserve & Operations Cash & Bank Surveying & Mapping Management Accounting & Budget Permit Coordination Animal Control Utility Billing & Customer Service Councilor By District Councilor By District CITY COUNCIL CITY OF BREMERTON CITIZENS COUNCIL PRESIDENT To Be Determined January 1 Councilor By District Legislative Assistant Council Assistant (.80 FTE) Councilor By District Councilor By District Councilor By District EXECUTIVE DEPARTMENT MAYOR EXECUTIVE ASSISTANT DEPARTMENT OF FINANCIAL SERVICES DIRECTOR OF FINANCIAL SERVICES CITY PUBLIC ACCESS TV CLERK 11 MANAGER PART -TIME PRODUCTION CLERICAL I H ADMINISTRATOR ASSISTANT DIRECTOR FINANCIAL SERVICES ACCOUNTANT FINANCIAL ANALYST BUDGET ANALYST 111 INFORMATION TECH MANAGER NETWORK ADMINISTRATOR ACCOUNTING LEAD ASSISTANT SENIOR (4) PC TECHNICIAN ACCOUNTING ASSISTANT II PAYROLL SPECIALIST CUSTOMER SERVICE ANALYST WEBSITE COORD GRAPHIC DESIGN CITY ATTORNEY'S OFFICE CITY ATTORNEY LEGAL ASSISTANT II CIVIL PROSECUTION DIVISION I I DIVISION LEGAL ASSISTANT ASSISTANT F1 ASSISTANT II CITY ATTORNEY III CITY ATTORNEY I OFFICE OF RISK MANAGEMENT RISK MANAGEMENT SPECIALIST OFFICE OF HUMAN RESOURCES HUMAN RESOURCES MANAGER CITY ( HUMAN RESOURCES PROSECUTOR ASSISTANT ASSISTANT CITY PROSECUTOR 11 DEPARTMENT OF COMMUNITY DEVELOPMENT COMMUNITY DEVELOPMENT DIRECTOR CDBG CDBG ADMINISTRATOR PLANNING COMMISSION, DESIGN REVIEW BOARD & SPECIAL PROJECTS SENIOR PLANNER (2) PLANNER II ONE -STOP PERMIT CENTER CODE ENFORCEMENT CODE ENFORCEMENT OFFICER BUILDING OFFICIAL PLANNER I PROJECT ASSISTANT BUILDING PLAN REVIEW & INSPECTION BIDS II BIDS (2) W MUNICIPAL COURT JUDGE PROBATION OFFICER COURT ADMINISTRATOR LEGAL TECHNICIAN (.50 FTE) CITY AUDITOR DEPARTMENT AUDIT COMMITTEE CITY AUDITOR Auditor Assistant (.20 FTE) BREMERTON POLICE DEPARTMENT CHIEF OF POLICE OA Sr. Captain Operation Division Sergeants Lieutenant Sergeant u 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. ( ( Volunteer Westnet Reserves (2) K_9 K_g Detective Detectives Officer Officer ( Volunteer Chaplains (6) Crime Scenes FIRE MARSHAL CAPTAIN FF/ ] INSPECTOR 176 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 176 PARKS AND RECREATION DEPARTMENT PARKS & RECREATION COMMISSION DIRECTOR OF PARKS AND RECREATION Office Assistant I 1 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 DEVELOPMENT PLANNER PARKS SERVICE SPECIALIST (4) PARKS LABORER (2) DEPARTMENT OF PUBLIC WORKS & UTILITIES DIRECTOR OF PUBLIC WORKS & UTILITIES v Oo Administration Division Manager Utility Account Supervisor Accounting Assistant III Accounting Assistant II Customer Service Representative Office Assistant Sr Office Assistant Sr ( City Engineer Project Assistant Office Assistant Sr Managing Engineer (Utilities) Civil Engineer II (2) Engineering Tech IV (3) Managing Engineer (Transportation) Civil Engineer II 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) T Governmental Activities Net Investment in Capital Assets Restricted Unrestricted Total governmental activities net position Business -type activities Net Investment in Capital Assets Restricted Unrestricted Total business -type activities net position Primary Government Net Investment in Capital Assets Restricted Unrestricted Total primary government net position 86,487,527 87,788,590 Table 1 92,069,352 92,747,306 103,397,203 122,329,665 128,158,641 128,930,881 139,290,172 360,852 Net Position by Component 494,194 557,859 1,483,026 3,988,736 918,711 1,305,903 1,527,135 1,616,969 Last Ten Fiscal Years 8,265,819 11,074,025 14,575,413 23,225,228 21,514,830 21,386,589 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 92,986,868 96,569,183 101,035,902 107,202,624 117,455,560 $ 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 $ 78,295,484 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 4,200,925 7,905,197 7,067,568 9,323,734 13,822,625 15,362,418 10,777,450 9,159,249 9,434,193 5,948,429 8,795,698 62,602,914 67,824,275 73,195,307 80,171,606 88,028,601 85,911,876 142,774,520 84,615,528 83,488,937 91,292,107 86,487,527 87,788,590 89,467,683 92,069,352 92,747,306 103,397,203 122,329,665 128,158,641 128,930,881 139,290,172 360,852 514,774 494,194 557,859 1,483,026 3,988,736 918,711 1,305,903 1,527,135 1,616,969 6,138,489 8,265,819 11,074,025 14,575,413 23,225,228 21,514,830 21,386,589 23,973,489 26,398,932 24,624,122 92,986,868 96,569,183 101,035,902 107,202,624 117,455,560 128,900,769 144,634,965 153,438,033 156,856,948 165,531,263 136,692,308 136,953,125 139,796,983 151,028,225 162,245,115 175,849,095 287,720,533 195,064,027 200,463,357 217,789,699 4,853,788 12,106,946 14,036,467 7,947,967 4,651,400 6,671,270 4,029,999 9,581,852 7,535,167 5,817,894 14,043,686 15,333,387 20,397,759 28,398,038 38,587,646 32,292,280 42,441,724 33,407,682 32,347,361 33,215,777 $ 155,589,782 $ 164,393,458 $ 174,231,209 $ 187,374,230 $ 205,484,161 $ 214,812,645 342,964,012 $ 238,053,561 $ 240,345,885 $ 256,823,370 Total Net Position 2011 2009 ®Business -Type • Governmental 2007 2005 2003 0 0 0 0 0 0 0 0 0 0° 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 ti ti ti ti l Table 2 Changes in Net Position Last Ten Fiscal Years Expenses 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Revenue Goverrm-01 Active &es $ 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 $ 2,335,832 Program Revenues 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 23,177,212 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 $ 8,147,866 OperaSng 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 1,862,766 677,864 Capital Grants and Contributions 7,347,931 7,528,350 1,541,002 7,895,086 9,928,551 4,638,620 15,243,017 3,748,282 1,753,775 6,847,248 General Revenues 180,743 185,612 - - - - - - - - Property Taxes 6,966,861 7,005,388 6,991,232 7,329,167 7,920,916 7,799,723 14,296,028 8,553,934 8,546,532 8,578,750 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 7,295,954 Business Taxes 2,632,276 3,555,740 4,224,596 3,898,778 4,783,087 3,454,258 6,531,054 3,406,535 3,175,405 3,256,913 Utility Taxes 3,986,704 4,055,931 4,296,416 4744,302 4,974,578 5,087,768 4753,803 4,531,307 4,512,670 4,407,473 Other Taxes 2,611,599 2,598,693 2,938,131 3,567,985 2,984,146 2,572,169 6,179,584 2,391,050 2,384,628 2,679,142 Other General Revenues 342,419 (131,583) 2,172,184 3,088,501 1,831,840 1,004,194 217,758 1,428,517 657,845 488,144 Total Gov- soentalRevemaes 36,774,985 39,319,577 37,375,082 46,544,150 49,587,755 43,579,733 83,319,135 41,258,416 38,078,975 42,379,354 1hseness -7)yre Activities 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 2,281,994 Charges for Services 21,266,386 22,026, 027 24 ,568,993 27,738,767 27,611,963 26,764,076 49,005,153 25,981,745 26,471,213 26,807,859 OperaSng Grants and Contributions - - - - - 235,414 34,341 65,812 258,531 3,000 Capital Grants and Contributions 1,200,151 2,553,628 1,279,260 755,136 4,936,686 8,449,263 1,955,287 7,417,318 2,580,408 9,253,974 Sales Taxes 45,131 58,973 71,500 49,180 41,562 21,857 14,678 - 16,735 16,201 Business Taxes 13,704 9,588 11,572 6,672 8,004 229 20,376 6,486 395 1,120 Other General Revenues 54,414 (2,712) 187,537 487,531 913,859 1,005,523 556,994 584,246 613,062 683,660 Total Baseness -7)pe Activities 22,579,786 24,645,504 26,118,862 29,037,286 33,512,074 36,476,362 51,617,072 34,055,607 29,940,344 36,765,814 Total Primary Goveamient Program Revenues $ 59,354,771 $ 63,965,081 $ 63,493,944 $ 75,581,436 $ 83,099,829 $ 80,056,095 $ 134,936,207 $ 75,314,023 $ 68,019,319 $ 79,1457168 Expenses Govern -tal Active &es 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 $ 2,335,832 Poblic 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 23,177,212 Utilities and envipancrent 193,048 183,645 205,404 374,985 223,469 226,975 219,431 219,631 219,560 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 4,206,821 Economic Envirorm'rent 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 1,865,434 Mental/physical health 180,743 185,612 - - - - - - - - Culture 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 6,061,443 Interest on longterm 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 1,172,255 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 39,037557 1hseness -7)yre 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 8,923,134 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 9,943,879 Golf Coarse 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 2,271,036 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 2,281,994 Total Baseness -7)pe 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 23,427043 Total Primary Goverrmient 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 $ 62,458,600 Change in Net Assets Goverrmeental Acttvites Excess ofrevenues over expenses $ 5,708,373 $ 4,138,939 $ 2,222,433 $ 5,684,862 $ 4,203,531 $ (4,239,084) $ 42,014,366 $ (1,208,855) $ (4,399,011) $ 3,340,797 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 4,462,373 Goverrmeental4etivioes Cf-rge mNet1ravoon 6,870,402 5,292,392 3,896,150 6,976,299 6,148,172 (2,265,839) 46,190,290 2,401,909 (661,046) 7,803,170 1hseness -7)yre Activities Excess ofrevenues over expenses 4,079,292 4,664,560 6,140,436 7,819,137 11,847,577 13,796,953 28,770,650 12,886,908 7,282,701 13,345,771 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) (4,462,373) 1hamess Tyre covioesCf -ge mNetPosioon 2,917,263 3,511,107 4,466,719 6,527,700 9,902,936 11,823,708 24,594,726 9,276,144 3,544,736 8,883,398 Goverrmeental4ettvioes NetPosition Net position - beginning 55,732,512 62,531706 69,299,157 73,195,307 80,171,606 82,507,135 85,911,876 84 ,358,110 84,615,528 83,488,937 Prior period adjustment /special items 1,475,059 1,708,823 (140,726) (5,811,306) (2,144,491) (465,545) Net position - ending 62,602,914 69,299,157 73,195,307 80,171,606 88,028,601 80,100,570 126,290,860 84,615,528 83,488,937 91,292,107 Bzeiness -7)yre Activities Net Assets Net position - beginning 90,139,144 93,058,076 96,569,183 101,035,902 107,202,624 123,593,896 128,900,769 144,890,858 153,438,033 156,856,948 Prior period adjustment /special items (69,539) (360,978) 350,000 (705,529) 10,904,141 (728,969) (125,821) (209,083) Net position - ending 92,986,868 96,569,183 101,035,902 107,202,624 117,455,560 134,712,075 164,399,636 153,438,033 156,856,948 165,531,263 Total Primary Government Net Assets $ 155,589,782 $ 165,868,340 $ 174,231,209 $ 187,374,230 $ 205,484,161 $ 214,812,645 $ 290,690,496 $ 238,053,561 $ 240,345,885 $ 256,823,370 IEY1I Table 3 Fund Balance of Government Funds Last Ten Fiscal Years * Prior to the implementation of GASB Statement 54 in 2011, fund balances were classified as Reserved or Unreserved. 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 GENERAL FUND (Per GASB 54) Nonspendable $ $ $ $ $ $ $ $ $ 18,683 $ 18,418 Restricted 48,556 20,562 Committed - - Assigned 65,926 545,168 Unassigned 3,274,281 4,018,522 GENERAL FUND (Prior to GASB 54)* Reserved 93,442 16,070 15,570 14,970 20,470 19,070 - - - - Unreserved 881,433 2,410,089 3,531,157 4,386,943 4,084,868 1,313,146 5,268,376 3,049,878 - - Total General Fund 974,875 2,426,159 3,546,727 4,401,913 4,105,338 1,332,216 5,268,376 3,049,878 3,407,446 4,602,670 ALL OTHER GOVERNMENTAL FUNDS (Per to GASB 54) Nonspendable $ $ $ $ $ $ $ $ $ 23,264.00 $ ao Restricted 4,592,196 2,786,592 Committed 232,026 313,984 Assigned 1,045,415 1,577,720 Unassigned (96,866) - ALL OTHER GOVERNMENTAL FUNDS (Prior to GASB 54)* - Reserved 71,938 72,949 1,564,096 1,054,224 176,435 198,472 350,758 391,078 Unreserved, Reported hi: - Special Revenue Funds 5,247,909 3,745,126 4,593,224 5,025,387 6,251,037 5,867,682 5,758,691 4,488,327 Capital Projects Funds 16,070,360 8,046,173 7,653,595 6,074,023 2,626,138 1,578,618 22,144,383 6,662,498 Debt Service Funds 294,747 203,981 375,324 418,036 548,107 590,314 262,834 433,778 - - Total All Other Governmental Funds 21,684,954 12,068,229 14,186,239 12,571,670 9,601,717 8,235,086 34,256,624 11,975,681 5,796,035 4,678,296 * Prior to the implementation of GASB Statement 54 in 2011, fund balances were classified as Reserved or Unreserved. Table 4 Changes in Fund Balances of Government Funds Last Ten Fiscal Years Debt service as apercentage of non-capital expenditures 25,000,000 20,000,000 15,000,000 ®Beginning Fiord Balance ■Enain dlialanee 10,000,000 5,000,000 599% 6.13% 748% 727% 6.86% 4.64% 4.81% 4.09% 6.64% 634% `NQ 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 REVENUES Taxes $21,066,589 $22,219,675 $23,762,468 $25,423,632 $26,572,963 $25,132,935 $24,259,262 $23,958,593 $24,139,778 $24,476,535 Licenses and Permits 720,506 862,913 1,138,578 1,043,642 1,160,778 1,037,771 1,174,918 1,165,394 1,233,719 1,133,301 Intergovermental 10,292,514 11,907,911 4,665,774 10,574,163 10,004,467 8,846,813 8,126,087 8,266,451 5,650,308 6,961,371 Charges for services 3,467,422 3,795,272 4,647,098 5,214,339 4,645,238 5,005,728 5,188,790 5,648,907 4,950,225 6,601,588 Fines and forfeits 833,772 751,536 721,703 868,427 1,022,563 1,689,080 1,929,836 1,581,937 1,536,690 1,492,213 Miscellaneous 1,762,139 1,681,959 2,634,054 3,101,742 3,107,379 2,497,255 1,636,519 2,962,238 1,706,691 1,985,835 Total Revenues 38,142,942 41,219,266 37,569,675 46,225,945 46,513,388 44,209,582 42,315,412 43,583,520 39,217,411 42,650,843 EXPENDITURES Current General Goverment 5,446,515 5,176,259 5,097,706 5,628,413 6,389,555 6,830,197 6,793,202 6,878,458 7,237,760 6,096,052 Public Safety 14,622,354 13,493,936 14,817,115 15,516,122 17,418,932 21,205,949 22,222,451 22,369,568 21,787,632 21,161,867 Utilities and Environment 193,048 195,122 195,461 217,600 374,985 223,469 226,975 219,431 219,631 219,560 Transportation 3,715,299 3,350,876 2,945,199 6,295,350 7,652,880 7,401,334 3,372,750 3,010,848 3,135,657 4,419,430 Economic environment 2,239,290 3,003,305 2,576,379 2,795,953 2,521,648 3,142,196 1,950,417 3,269,259 2,292,909 1,891,527 Mental/physical health 180,743 185,612 68,131 71,285 71,379 73,525 74,922 75,126 75,573 69,963 Culture and recreation 3,131,506 4,121,492 4,327,569 4,873,362 5,313,236 5,357,250 4,548,291 4,867,545 4,364,162 4,530,933 Debt Service: Principal 714,000 737,500 1,060,863 1,367,000 1,562,499 986,000 1,035,500 771,500 1,382,500 1,458,239 Interest and other debt issue costs 1,099,157 1,190,262 1,367,191 1,409,746 1,363,534 1,165,883 946,444 964,772 1,402,902 1,140,116 Capital 16,622,050 17,842,919 4,022,693 10,722,720 8,090,180 4,515,778 4,874,658 9,361,248 7,256,768 5,708,349 Intergovermental Payments 42,203 Total Expenditures 47,963,962 49,297,283 36,478,307 48,897,551 50,758,828 50,901,581 46,045,610 51,787,755 49,197,697 46,696,036 Excess (deficiency) ofrevenues (9,821,020) (8,078,017) 1,091,368 (2,671,606) (4,245,440) (6,691,999) (3,730,198) (8,204,235) (9,980,286) (4,045,193) over (under) expenditures OTHER FINANCING SOURCES (USES) Proceeds of Long Teri Debt 10,865,000 800,000 1,671,000 - - - - 19,407,267 9,675,000 5,215,000 Premiums on Bonds Sold 122,033 Payments to Refunded Escrow Agent - - (1,661,309) - - - - (10,387,010) (9,675,000) (5,653,814) Capital Asset Donation & Disposal - 5,958 2,659,534 2,700,538 1,467,967 428,319 398,759 40,930 511,823 - Insurance Recoveries - - - - - - 14,664 18,629 1,251 349 Transfers in 5,075,298 4,955,598 6,377,743 9,768,469 8,957,389 6,461,827 7,415,810 5,630,979 6,921,147 6,074,690 Transfers out (3,753,180) (5,705,285) (6,885,610) (10,596,716) (9,445,689) (4,195,667) (3,239,886) (2,020,214) (3,282,833) (1,612,316) Total other financing sources and uses 12 ,187,118 56,271 2,161,358 1,872,291 979,667 2,694,479 4,589,347 12,690,581 4,151,388 4,145,942 OTHER CHANGES IN FUND BALANCE Change in Reserves for Inventory (10,023) (72,486) (14,148) 39,932 (755) (1,507) - (10,666) 6,820 (23,264) Net change in fund balances 2,356,075 (8,094,232) 3,238,578 (759,383) (3,266,528) (3,999,027) 859,149 4,475,680 (5,822,078) 77,485 Fund balances- beginning 20,232,545 22,588,620 14,494,388 17,732,966 16,973,583 13,707,055 9,567,302 10,426,451 15,025,559 9,203,481 Prior Period Adjustments (140,726) 123,428 Fund balances- ending $22,588,620 $14,494,388 $17,732,966 $16,973,583 $13,707,055 $ 9,567,302 $10,426,451 $15,025,559 $ 9,203,481 $ 9,280,966 Debt service as apercentage of non-capital expenditures 25,000,000 20,000,000 15,000,000 ®Beginning Fiord Balance ■Enain dlialanee 10,000,000 5,000,000 599% 6.13% 748% 727% 6.86% 4.64% 4.81% 4.09% 6.64% 634% `NQ 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Table 5 Assessed and Estimated Actual Value of Taxable Property Last Ten Fiscal Years Source_ Kitsap County Assessors Office 183 REAL PROPERTY PERSONAL PROPERTY TOTALS Ratio of total Total Estimated Estimated Estimated Aasessed Value Bremerton Fiscal Assessed Actual Assessed Actual Assessed Actual To Total Estimated Levy Rate Year Value Value Value Value Value Value Actual Value Per $1.000 2003 1,447949250 1.652910.103 137,191,146 137,191,146 1.585.140396 1.790.101249 88.0% 4.43 2004 1.588.499381 1.853.558204 125,299,389 125,299,389 1.713.798.770 1978.857.593 86.1% 4.15 2005 1.722.154.076 1986336.881 125.883.139 125.883.139 1.848.037215 2.112220.020 87.0% 3.82 2006 2.089518973 2,324,270,270 133373.551 133373.551 2222.892.524 2.457.643.821 90.1% 3.35 2007 2.557.714.553 2919.765.471 134.674238 134.674238 2.692388.791 3.054.439.709 87.9% 2.85 2008 2974.663326 3395.734390 140.113.102 143.118.592 3.114.776.428 3.538.852982 87.8% 2.51 2009 2950336.030 3.430.623291 134.404987 138.704.837 3.084.741.017 3.569328.128 86.2 2.76 2010 2.738.164.824 3.187.619.120 161319.684 163279.032 2.899.484.508 3350.898.152 86.2% 2.97 2011 2.592959.827 2939.863.749 155.787967 157,999,967 2.748.747.794 3.097.863.716 88.4% 3.13 2012 2,396,294,922 2.704.621.808 152.670.570 155.153.018 2.548965.492 2.859.774.826 88.8% 3.37 Source_ Kitsap County Assessors Office 183 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 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 6.67873 2.91888 1.41966 4.33854 0.34628 0.08733 0.09221 0.41963 13.27128 17.09538 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 4.95025 2.40579 0.97236 3.37815 0.25940 0.50933 0.06782 0.30765 10.43512 13.28221 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 4.72807 2.43646 0.97730 3.41377 0.28150 0.01427 0.06348 0.28792 9.68991 12.44896 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 5.45540 3.06517 1.07096 4.13613 0.30854 0.03302 0.07376 0.34726 11.37917 14.50500 2012 2.55906 0.50000 0.30861 3.36767 1.09357 2.49738 3.36624 1.17709 4.54333 0.32997 0.03472 0.07804 0.37076 8.94777 12.31544 Direct Property Tax Rate 5.00000 00 00 4.50000 4.00000 3.50000 3.00000 13 Mileage 2.50000 2.00000 1.50000 1.00000 0.50000 0.00000 14.00000 12.00000 10.00000 8.00000 ® Mileage 6.00000 4.00000 2.00000 0.00000 Overlapping Property Tax Rate Source: Kitsap County Assessor's Office 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Name Puget Sound Energy Qwest Corporation Kitsap Community Credit Union R &L Property Management HCK2 LLC Heartland Automobile Prop LLC Bremer Trust Ryan Tim Properties LP Group Health Options INC EP Holdings LLC U. S. West Merit Company Viewcrest Villages Fir Lane Terrace Conv Ctr Shp H Bremerton LLC Washington Mutual Bank Beta Ballard LLC Cascade Natural Gas Total Taxable Assessed Value of 10 Largest Taxpayers Total Taxable Assessed Value of all Other Taxpayers Total Taxable Assessed Value of all Taxpayers Source Kitsap County Assessor's Office 185 Table 7 Principal Property Taxpayers Current Year and Nine Years Ago 2012 2003 Percent Percent Assessed of Total Assessed of Total TvneofBusiness Rank Valuation Assessed Value Rank Valuation Assessed Value Utility 1 $ 30,716,230 1.2% 1 $ 33,514,499 2.1% Telephone Utility 2 18,101,980 0.7% Finance 3 15,166,250 0.6% HOA Condo Management 4 12,134,650 0.5% Fairfield Inn & Suites Mgmt 5 10,775,765 0.4% Retail- Automotive 6 10,215,910 0.4% Commercial Property 7 9,895,990 0.4% 3 12,403,630 0.8% Commercial Property 8 9,874,370 0.4% Insurance 9 8,844,980 03% Real Estate Management 10 8,629,770 0.3% Telephone Utility 2 23,015,935 1.5% Community Center 4 9,150,330 0.6% Residential Properties 5 8,566,420 0.5% Convalescent Center 6 7,068,600 0.4% Apartments 7 6,702,600 0.4% Bank 8 6,392,310 0.4% Community Center 9 6,359,730 0.4% Gas Utility 10 6,300,706 0.4% 134,355,895 5.3% 119,474,760 7.5% 2,414,609,597 94.7% 1,465,665,636 92.5% $ 2,548,965,492 100% 1,585,140,396 100% 185 Table 8 Property Tax Levies and Collections Last Ten Fiscal Years (In Thousands) 186 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 2003 7,011 6,642 94.74 196 6,838 97.54 7,207 102.80 2004 7,105 6,784 95.48 195 6,979 98.23 7,300 102.74 2005 7,065 6,801 96.26 214 7,015 99.29 7,279 103.03 2006 7,431 7,188 96.73 308 7,496 100.87 7,739 104.14 2007 7,658 7,406 96.71 436 7,842 102.40 8,094 105.69 2008 7,816 7,498 95.93 190 7,688 98.36 8,006 102.43 2009 8,507 8,064 94.79 192 8,256 97.05 8,699 102.26 2010 8,613 8,209 95.31 411 8,620 100.08 9,024 104.77 2011 8,590 8,278 96.37 283 8,561 99.66 8,873 103.29 2012 8,587 8,242 95.98 317 8,559 99.67 8,904 103.69 186 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 187 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 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 2012 39,650 2,548,965,492 37,768,000 275,190 37,492,810 1.47 946 * State of Washington Office of Financial Management ** Kitsap County Assessor 187 Table 10 Computation of Direct and Overlapping Debt December 31, 2012 Amount Applicable To Bremerton 37,768,000 10,059,823 894,861 13,019,445 7,394 61,749,523 188 Gross General Percentage Obligation Debt Applicable Jurisdiction Outstanding To Bremerton City of Bremerton 37,768,000 100.00 Kitsap County 107,133,369 9.39 Port of Bremerton 3,930,000 22.77 School District #100 17,196,467 75.71 So. Kitsap Schools - Non -Voted 3,214,703 0.23 TOTAL 169,242,539 Amount Applicable To Bremerton 37,768,000 10,059,823 894,861 13,019,445 7,394 61,749,523 188 Table 11 Computation of Legal Debt Margin as of December 31, 2012 Total Taxable property Value 2,394,781,600 for collection in 2012 2.5% ($63,724,149) general purposes limit is allocated between: Up to 1.5% debt without a vote (councilmanic) 35,921,724 Less: outstanding debt 27,993,000 Less: contracts payable - Less: excess of debt with a vote - Add: available assets - Equals: remaining debt capacity without a vote 7,928,724 1 % general purposes debt with a vote 23,947,816 Less: outstanding debt 9,775,000 Less: contracts payable - Add: assets available 112,147 Equals: remaining debt capacity with a vote 14,284,963 2.5% utility purpose limit, voted 59,869,540 Less: outstanding debt - Less: contracts payable - Add: assets available - Equals: remaining debt capacity - utility purpose, voted 59,869,540 2.5% open space, park and capital facilities , voted 59,869,540 Less: outstanding debt - Less: contracts payable - Add: assets available - Equals remaing debt capacity - open space park and capital facilities, voted 59,869,540 189 Table 12 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 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 2012 29,222,180 12,822,748 16,399,432 * Net of depreciation, amortization and City taxes 190 Current Current Coverage Principal Interest Total Ratio 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 19.45 350,000 167,990 517,990 31.66 190 Table 13 Demographic Statistics Last Ten Fiscal Years Fiscal Population * Personal ** Income School * ** # of * * ** Rate of * * * ** Year Number Income ($000) Per Capita Enrollment Housing Units Unemployment 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 1,688,297 42,580 5,175 16,915 7.6 2012 39,650 - - 4,904 17,090 7.4 * State of Washington, Office of Financial Management * * U.S. Department of Commerce - Bureau of Economic Analysis (County data prorated based on local population) Information for 2012 not available at report date. * ** State of Washington Office of Financial Management - Office of Superintendent of Public Instruction * * ** State of Washington, Office of Financial Management; Postcensual estimate 4/1/13 * * * ** State of Washington, Employment Security Department 191 Table 14 Miscellaneous Statistics DATE OF INCORPORATION October 14, 1901 I U]'I ►I Ell 1 0111191:WaU I OWN I Council - Mayor Type of Government Home -Rule Charter Demographics in 2014 Total Area for City of Bremerton Number of City Employees 2014 Full -Time Equivalents Fire Protection Number of Personnel Number of Stations Fire and Aid Calls - 2013 Priority 1 Response Time (minutes) Police Protection Number of Police Officers Calls for Service - 2013 Average Priority 1 Response Time (minutes) Average Priority 2 Response Time (minutes) Parks & Recreation Number of Developed Parks and Community Centers 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 2013 Number of Business Licenses Issued Number of Business Licenses Issued in City Limits 26.9 Square Miles 322.59 56 3 6,907 4:48 58 68,088 2:13 3:46 35 709.50 1 1 1 1 1 5806 2560 FIJI . IFYA Table 14 Continued Water Utilitv Services - 2013 Residential Accounts 16,564 Commercial Accounts 1,828 Storage Capacity (gallons) 33,240,000 t 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 2013 Residential Sewer Accounts 9,709 Commercial Sewer Accounts 927 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 Bremertods 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 2013 Residential Accounts 9,973 Commercial Accounts 1,036 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. IP:x1 Forestry Table 14 Continued City Streets 8,300 Street Miles 135 State Highway Miles 19 Miles of Sidewalks 115 Signalized Traffic Intersections 38 Street Lights: City Owned 694 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) - 2013 1.1 mil Biosolids applied (cubic yards) - 2013 3,570 Reforestation (seedlings planted) - 2013 67,710 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 2012 Kitsap Transit 2013 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 2,329,322 450,732 2,967,591 284,065 IFi! Prepared by: Willis of Seattle, Inc. CITY OF BREMERTON Schedule of Insurance 2013 Company, Policy Number &"Germ Coverage Limits Ironshore Specialty Insurance Excess Liability: Company Bodily Injury, Property $10,000,000 Each Occurrence/ Wrongful Act Policy # 000118003 Damage, Personal Injury, $10,000,000 Products 1 Completed Ops aggregate 02/0112013 to 02101/2014 Advertising Injury, Errors & $10,000,000 Errors & Omissions aggregate Omissions Liability, $10,000,000 Employment Practices aggregate Employment Practices $10,000,000 Employee Benefits aggregate Liability, Employee Benefit Liability Self Insured Retention: $500,000 Each Occurrence/ Wrongful Act Safety {National Casualty Excess Workers' Statutory Workers' Compensation Corporation Compensation: $1,000,000 Employers' Liability Policy # SP4048108 Workers' Compensation and 02/01/2013 to 0210112014 Employers Liability Self Insured Retentions: $500,000 Per Occurrence Workers' Compensation $500,000 Per Occurrence Employers' Liability $750,000 Per Occurrence USL &H and Maritime Lexington insurance Co. Property: $100,000,000 Loss Limit excess of applicable deductibles Policy # 014498252 Risk of physical loss and $50,000,000 Aggregate on Earthquake & Flood (only at 12/31/2012 to 12/31/2013 damage to real and personal specified locations) property (including Earthquake and Flood at specified locations) Deductibles: $100,000 Deductible - All perils except 3% Deductible - On earthquake, subject to $100,000 minimum 5 1 % Deductible - On High Hazard Flood, subject to $1,000,000 minimum 5% Deductible —On Named Storm, subject to $250,000 minimum $50,000 Deductible — Boiler & Machinery Great American Insurance Employee Blanket Bond, $1,000,000 Employee Dishonesty Company including Faithful $1,000,000 Computer Fraud Policy # GVT124- 39 -25 -14 Performance 02/01/2013 to 02/01/2014 Deductible: $25,000 Deductible Per Occurrence Indian Harbor Insurance Company Pollution & Remediation $1,000,000 Each Pollution Condition Policy No. PEC000932403 Legal Liability $1,000,000 Aggregate 05/16/2010 to 05116/2013 Self Insured Retention: $100,000 SiR Each Pollution Condition This summary of insurance does not represent all terms and conditions of your insurance contract. We urge you to fully review the policy for clarification of all terms, conditions and provisions. 195 Accounting System The set of records and procedures that are used to record, classify, and report infor- mation 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, rep- resents the actual financial results. This cate- gory 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 proper- ty. 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. IRN] .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, typ- ically 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 IFfl 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 provid- ed by the U.S. Department of Labor. The in- dex 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 up- on the approval of a resolution. The City can separate contingencies into those that are des- ignated for specific purposes and undesignat- ed (also see Designated Contingency and Un- appropriated 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. IFI:3 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 operat- ed similarly to private businesses —where the intent is the service is self- sufficient, with all costs supported predominantly by user charg- es. 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 rev- enues, spending, reserves and debt manage- ment as these relate to governmental services, programs and capital investment. Financial policy provides an agreed upon set of princi- ples for the planning and programming of governmental budgets and its funding. IRR] 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 record- ing cash and /or other resources together with all related liabilities, obligations, reserves, and equities that are segregated for the purpose of carrying on specific activities or attaining cer- tain 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 un- designated 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 proper- ty, sales, excise taxes, and miscellaneous per- mits 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 cap- ital improvements such as parks and City fa- cilities. 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. 00111 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 tax- es 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. ON 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 ON 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 legal- ly restricted to expenditures for specified pur- poses. 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 Kitsap 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. 00161 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 00111 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 0011 Pkill ORDINANCE NO. 5227 AN ORDINANCE of the City Council of the City of Bremerton, Washington, establishing the amount to be collected in 2014 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 2014 is 37,850, and WHEREAS, the City Council has properly given notice of the public hearing held on November 6, 2013, 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 $6,613,992, and WHEREAS, the city's actual EMS levy amount from the previous year, including any refunds and abatements levied was $1,197,391, 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 %) 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 2014 tax year The dollar amount of the increase over the actual levy from the previous year shall be $52,085 which is an effective percent increase of 0 7875% 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 2014 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 10% 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. 2014 PropertyTax ')m SECTION 3. 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 2014 at a rate sufficient to provide $900,000 needed to meet debt service obligations in 2014 SECTION 4. Severa&Lity 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 5. Efective Date This ordinance shall take effect and be in force ten (10) days from and after its passage, approval and publication as provided by law PASSED by the City Council the day of d , 2013 GREG ELER, Council President Approved this day of A11 , 2013 ATTEST 9 SHANNON CORIN, City Clerk PATTY LEZYWiayor APPROVED AS TO FORM PUBLISHED the ' day of ltl relnber 5 2013 EFFECTIVE the day of r iyjiY , 2013 ORDINANCE NO 5227 2014 PropertyTax '?nR FINANCIAL 5MVICE8 Intarim City Mar* I Shannon L Conn shannon conn@m bremerton wa us November 7, 2013 Jim Avery Kitsap County Assessor 614 Division Street MS-22 Port Orchard WA 98366 1 7e x <s re/360 -473 -5323 Fax 360- 473 -5200 345 6th Street, Sude 600 Bremerton, WA 98337 -1873 RE: Levy Certification, Ordinance No. 5227 Levying Property Taxes for Collection in 2014 Dear Mr Avery Enclosed are the City of Bremerton's Levy Certification and a certified copy of Ordinance No 5227 levying property taxes for collection 2014 for the City of Bremerton Regards Shannon L Conn City Cleric /slc Enclosures Ana HE •1' O P IDE A D P RFiI ITY FINANCIAL 5MVICE8 Intarim City Mar* I Shannon L Conn shannon conn@m bremerton wa us November 7, 2013 Jim Avery Kitsap County Assessor 614 Division Street MS-22 Port Orchard WA 98366 1 7e x <s re/360 -473 -5323 Fax 360- 473 -5200 345 6th Street, Sude 600 Bremerton, WA 98337 -1873 RE: Levy Certification, Ordinance No. 5227 Levying Property Taxes for Collection in 2014 Dear Mr Avery Enclosed are the City of Bremerton's Levy Certification and a certified copy of Ordinance No 5227 levying property taxes for collection 2014 for the City of Bremerton Regards Shannon L Conn City Cleric /slc Enclosures Ana Becky Hasart, Director of Financial Services City of Bremerton 345 6th Street, Suite 600 Bremerton, WA 98337 (360) 473 -5722 becky.hasart(a )ci bremerton wa us Levy Certification f In accordance with RCW 84 52 020, I, Rabecca R Hasart, Director of Financial Services for the City of Bremerton, do hereby certify to the Krtsap County legislative authority that the Bremerton City Council of said district requests that the following levy amounts be collected in 2014 as provided in the City's budget, which was adopted following a public hearing held on November 6, 2013 A copy of the approved ordinance is attached. Regular Levy. Regular Refund Levy $6,850,000 $ 100,000 EMS Levy: EMS Refund Levy: Excess Levy (Bond). $1,300,000 $ 25,000 $ 900,000 Date: - 7 x AFFIDAVIT OF PUBLICATION Account #42742 AD#20137604 STATE OF WASHINGTON COUNTY OF KITSAP I, Christine Kendrick, being first duly sworn on oath, deposes and says That she is now, and at all times embraced in the publication herein mentioned was the principal clerk of the printers and publishers of KITSAP SUN, that said newspaper has been approved as a legal newspaper by order of the Superior Court of the County of Kitsap, in which County it is published and is now and has been for more than six months prior to the date of the publication hereinafter referred to, published in the English language continually as a daily newspaper in Bremerton, Kitsap County, Washington, a weekly newspaper in Kitsap County, Washington and is now and during all of said time, was printed in an office maintained in the aforesaid place of publication of said newspaper, that the following is a true text of an advertisement as it was published in regular issues (and not in supplement form) of said newspaper on the following date, to wit And on Nov 11, 2013 such newspaper was regularly distributed to its subscribers during all of said period The full amount of the fee charged for the foregoing publication is the sum of $38 15 This amount has not been paid in full AA (Signature of Principal Clerk) Subscribed and sworn to before me this day of November 13, 2013 Notary Public in and for the State of Washington, Kitsap County ORDINANCE NO 5227 CASSANDRA A CAPAS Notary Public State of Washington My Commission Expires February 04, 2014 AN ORDINANCE of the City Council of the City of Bremerton, Washington, establishing the amount to be collected in 2014 by taxation on the assessed valuation of taxable property within the City limits of Bremerton and setting the property levy rate PASSED by the City Council on the 6th day of November, 2013 The full text of this ordinance is available from the City Clerk's Office, 345 Sixth Street, Suite 600, Bremerton, WA 98337 November 11, 2013 AD# 20137604 ORDINANCE NO. 5228 AN ORDINANCE of the City Council of the City of Bremerton, Washington, amending rates and fees established in Ordinance No 5213 regarding rates and fees relating to the Department of Public Works and Utilities for water, wastewater, Stormwater and other related services WHEREAS, the City Council desires to amend the rates and fees established in Ordinance No 5213 by this ordinance, NOW THEREFORE THE CITY COUNCIL OF THE CITY OF BREMERTON, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS SECTION 1 Rate Tables established Rates and fees for services relating to the Department of Public Works and Utilities for water, wastewater, Stormwater and other related services, as established in Ordinance No 5213, are hereby amended and reestablished as set forth in the rates tables attached as Exhibit A, incorporated herein by reference SECTION 2 Rate Tables — Effective date The rate tables as amended and set forth in Exhibit A shall be effective January 1, 2014 SECTION 3 Severabihty 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 4 Effective Date This ordinance shall take effect and be in force ten (10) days from and after its passage, approval, and publication as provided by law PASSED by the City Council of the City of Bremerton, Washington this III day of ✓' , 2013 Approved this Z—&— day of A 013 APPROVED AS TO FORM GREG AIREELER. Council President PATTY LE , Mayor ATTEST 1pzffpl SHANNON L CORIN, City Clerk PUBLISHED the �� day of �,Ivnmlq,�- , 2013 EFFECTIVE the .21 — day of *,(#?bK , 2013 ORDINANCE NO 5228 Exhibit A ASSESSMENTS, RATES, FEES, AND CHARGES EFFECTIVE January 1, 2014 Within City Limits GENERAL FACILITY CHARGES Water (per Meter Size) 5/8" x 3/4" 1 1t 1 1/2" 2 11 Greater than 2" Wastewater (per ERU) Stormwater (per U-ISU) CONNECTIONANSPECTION FEES Water Connection Fees 5/8" x 3/4" 1" 11/2" 2 11 Greater than 2" Field Inspection Fees Water main extensions (per foot) but not less than Pump Station Miscellaneous (per hour) Wastewater Connection Fees Lateral Connection at P/L Lateral Connection at Main Conveyance Facility Ext (Per Foot) but not less than Pump Station Miscellaneous (per hour) $ 2,51100 $ 6,27600 $ 12,554 00 $ 20,084 00 Calculated based on usage $ 3,80100 $ 1,01900 Outside City Limits $ 2,51100 $ 6,27600 $ 12,554 00 $ 20,084 00 Calculated based on usage $ 3,80100 N/A $ 2,05500 $ 3,08250 $ 2,22100 $ 3,33150 $ 4,35700 $ 6,53550 $ 4,53600 $ 6,80400 Actual Time & Materials 150% of Actual Time & Materials $ 129 $ 194 $ 47700 $ 71550 $ 62900 $ 94350 $ 5300 $ 7950 $ 5200 $ 7800 $ 30800 $ 46200 $ 170 $ 255 $ 37100 $ 55650 $ 61700 $ 92550 $ 5200 $ 7800 ')I A Within Outside City Limits City Limits RETAIL WATER SERVICE RATES General Service - Monthly Service Charge Meter Size 5/8 x 3/4 inches $ 1116 $ 1674 l inch $ 1276 $ 1914 1 1/2 inch $ 1814 $ 2721 2 inch $ 2437 $ 3656 3 inch $ 4623 $ 6935 4 inch $ 8591 $ 12887 6 inch $ 30547 $ 45821 8 inch $ 1,11581 $ 1,67372 10 inch $ 3,97959 $ 5,96939 12 inch $ 14,960 58 $ 22,440 87 Residential Commodity Charge (per HCF) Per HCF/Month $ 193 $ 290 Non - Residential Commodity Charge (per HCF) $ 174 $ 261 Fire Protection - Monthly Service Charge Service Size 1 inch $ 2316 $ 3474 1 1/2 inch $ 3486 $ 5229 2 inch $ 4532 $ 6798 3 inch $ 4994 $ 7491 4 inch $ 5443 $ 8165 6 inch $ 6794 $ 10191 8 inch $ 9045 $ 13568 10 inch $ 12658 $ 18987 12 inch $ 18083 $ 27125 Commodity Charge (per HCF) $ 349 $ 524 - For Usage Other Than Firefighting Low- Income Senor and Low- Income Disabled Citizen - Monthly Service Charge Base Charge (per account) $ 11 16 $ 1674 Commodity Charge 0 - 5 HCF/Month No Charge No Charge Over 5 HCF/Month $ 193 $ 290 Temporary/Construction Meter 1" Meter Deposit $ 30000 $ 30000 Base Fee (per month) $ 1276 $ 1914 Set Up Fee $ 11200 $ 11200 Hydrant meter (3" Meter) Deposit $ 2,00000 $ 2,00000 Base Fee (per month) $ 4623 $ 6935 Set Up Fee $ 11200 $ 11200 Equipment Loss/Damage Actual Time & Materials 150% of Actual Time & Materials Commodity Charge (per HCF) $ 174 $ 261 Within Outside City Limits City Limits RETAIL WATER SERVICE RATES (cont'd) City Parks and Recreation Dept - Imgation Commodity Charge (per HCF) $ 087 Gold Mountain Golf Course Complex - Imgation Commodity Charge (per HCF) $ 118 Within Outside City Limits City Limits RETAIL WASTEWATER SERVICE RATES Monthly Service Charge Single Family Base Charge (per account) Commodity Charge (per HCF) Duplex on 1 Meter or 2 Bldgs on 1 Meter Base Charge (per unit) Commodity Charge (per HCF) Multi - Family Base Charge (per unit) Commodity Charge (per HCF) Low- Income Senior and Low- Income Disabled Citizen Base Charge (per account) Commodity Charge (per HCF) 0 - 5 HCF/Month Over 5 HCF/Month Commercial I Base Charge (per account) Commodity Charge (per HCF) Commercial II Base Charge (per account) Commodity Charge (per HCF) Commercial III Base Charge (per account) Commodity Charge (per HCF) Beverage Production Base Charge (per account) Commodity Charge (aer HCF) Commercial Fountains - Separately Metered Base Charge (ner account) Commodity Charge (ner HCF) Septage Disposal (per gallon of tank capacity) Leachate Per Gallon of Tank Capacity Individual Residential Grinder Pumps Grinder Pump Surcharge Low- Income Senior and Low- Income Disabled Grinder Pump Surcharge $ 3220 $ 4830 $ 432 $ 648 $ 2550 $ 3825 $ 432 $ 648 $ 2550 $ 3825 $ 432 $ 648 $ 1997 $ 2996 No charge No charge $ 432 $ 648 $ 4760 $ 7140 $ 445 $ 668 $ 4842 $ 7263 $ 696 $ 1044 $ 4795 $ 7193 $ 570 $ 855 $ 4842 $ 7263 $ 452 $ 678 $ 4760 $ 7140 $ 147 $ 221 $ 024 $ 036 $ 011 $ 017 $ 1030 $ 1545 $ 773 $ 1160 Within Outside City Limits City Limits RETAIL STORMWATER RATES Monthly Service Charge Residential I (Single Family/Duplex) Base Charge (per account) $ 983 N/A Exception Duplex with 2 Meters (per account) $ 495 N/A Residential 11 Base Charge (per IHSU) + 50% of the Base Charge $ 1473 N/A Residential III Base Charge (per IHSU) + 100% of the Base Charge $ 1964 N/A Commercial I Base Charge (per HiSU) $ 983 N/A Commercial II Base Charge (per IHSU) + 50% of the Base Charge $ 1473 N/A Commercial III Base Charge (per IHSU) + 100% of the Base Charge $ 1964 N/A Public School Districts (per account) $ 983 N/A Low- Income Senior and Low- Income Disabled Citizen Base Charge (per account) $ 599 N/A Multi - Family & Commercial Rate Adjustment Water Quality (per IHSU) $ 109 N/A Water Quantity (per IHSU) $ 329 N/A Stormwater Penalty New Multi - Family & Commercial development without on -site detention Charge (per IHSU) $ 218 N/A Within City Limits MIS FEES AND CHARGES Outside City Limits Park Reservation Fee $ 5000 $ 5000 (non - refundable) $ 3,17900 $ 4,76850 Office Services $ 3,58400 $ 5,37600 New Account (includes water turn-on) $ 2000 $ 2000 Account Maintenance $ 500 $ 500 Past Due Notice $ 250 $ 250 Lien Recovery Charge $ 10000 $ 10000 Close Account/Meter Read/ Water Service 1 um- $ 7,43000 $ 11,145 00 off $ 2000 $ 2000 Field Services $ 10,048 00 $ 15,072 00 Pavement Restoration Charge Actual Time & Materials 150% of Actual Time & Materials Fire Hydrant Installation* (refundable, if assessed and not required) 8" x 6" and smaller - service to property line $ Asphalt Patch $ 69400 $ 1,04100 Concrete Patch $ 1,24800 $ 1,87200 Asphalt Trench $ 1,58200 $ 2,37300 Concrete Trench $ 1,59800 $ 2,39700 County Road Permit 1 -1/2" & 2" N/A 13200 Cost Wet Tapping (Water Main Only)* 3" to 10" - excluding excavation & backfill $ 2,86000 $ 4,29000 4" x 12" - excluding excavation & backfill $ 3,17900 $ 4,76850 6" x 12" - excluding excavation & backfill $ 3,58400 $ 5,37600 8" x 12" - excluding excavation & backfill $ 4,24700 $ 6,37050 12" x 12" - excluding excavation & backfill $ 5,48400 $ 8,22600 3" to 10" - service to property line $ 7,05100 $ 10,576 50 4" x 12" - service to property line $ 6,95200 $ 10,428 00 6" x 12" - service to property line $ 7,43000 $ 11,145 00 8" x 12" - service to property line $ 8,22200 $ 12,333 00 12" x 12" - service to property line $ 10,048 00 $ 15,072 00 Greater than " " 12" Actual Time & Materials 150% of Actual Time & Materials Fire Hydrant Installation* 8" x 6" and smaller - service to property line $ 8,62900 $ 12,943 50 6 "x 10" and 6 "x 12" - service to property 1me $ 9,57400 $ 14,361 00 Greater than " 6" x 12" Actual Time & Materials 150% of Actual Time & Materials Water Meter Reinstallation 3/4" & 1" $ 8000 $ 8000 1 -1/2" & 2" $ 13200 $ 13200 3" and greater Actual Time & Materials Actual Time & Materials Water Meter Reactivation $ 5000 $ 5000 Water Meter Tampering Tampering Removal $ 25000 $ 25000 Tampering Remstallation Actual Time & Materials Actual Time & Materials Cross - Connection Control Inspection $ 5600 $ 5600 MISCELLANEOUS (cont'dl Fire Service - Detector, Meter & MXU Storz Adapter Water Service Turn- off/Turn -on (Customer Request) Regular Hours After Hours Delinquency Notice Water Service Turn- off/Turn-on (Delinquent Accounts) Regular Hours After Hours Flow and Pressure Test (Uncertified) 3/4" & 1" meters only 1 -1/2" & 2" meters only Larger than 2" Utility Plant Locates Regular Hours After Hours Emergency Meter Test Fee (based on meter size) 3/4" & 1 1 -1/2" & 2" 3" or greater Engineering Services" Plan Check Fees Main Extensions per foot BUT not less than (Includes hydrants and appurtenances and connection to water system) Pump Stations Firelme Extension Irrigation Systems Miscellaneous (per hour) Within City Limits $ 43600 $ 30400 Outside City Lunits $ 43600 $ 30400 $ 2000 $ 2000 $ 17500 $ 17500 $ 1000 $ 1000 $ 5000 $ 17500 $ 5000 $ 17500 $ 5600 $ 10200 Actual Time & Materials N/C $ 19100 N/C $ 13200 $ 18200 Actual Time & Materials $ 029 $ 24400 $ 61300 $ 9800 $ 9800 $ 5200 $ 5600 $ 10200 Actual Time & Materials N/C $ 19100 N/C $ 13200 $ 18200 Actual Time & Materials $ 044 $ 36600 $ 92000 $ 14700 $ 14700 $ 7800 MISCELLANEOUS (cont'd) Storm Drainage Plan Review Fees * ** Preliminary Drainage Plans Residential Development Non - Residential Development Plus per IHSU Final Detailed Drainage Plans Residential Development (per lot) 0 - 20 Lots 21 - 50 Lots 51 - 100 Lots 100+ Lots Minimum Charge Non - Residential Development per IHSU Minimum Charge Resubmittal Fees First Resubmittal Subsequent Resubmittal Stone Drainage Inspection Fees * ** Residential Development (per lot) Non - Residential Development (per IHSU) Minimum Charge Conveyance Facility Extensions (per foot) Minimum Charge Unscheduled Inspections * * ** (per site visit) Utility/Lien Search Fee (Manual) per parcel *Pavement Restoration Charge May Also Be Assessed Within Outside City Limits City Limits $ 37900 N/A $ 26200 N/A $ 1141 $ 4107 N/A $ 2967 N/A $ 2625 N/A $ 2282 N/A $ 29100 N/A $ 2282 N/A $ 34900 N/A No Charge N/A $ 29100 N/A $ 1712 N/A $ 1712 N/A $ 17500 N/A $ 091 N/A $ 34900 N/A $ 5200 N/A $ 3000 $ 3000 ** Fees include original review and one resubmittal review Additional reviews will be charged at miscellaneous hourly rate (above) * ** Does not apply to single family residence or duplex construction on an existing established lot * * ** (Unscheduled inspections shall be tracked through the course of a project and billed after the final site inspection Fees for unscheduled inspections shall be paid prior to final occupancy approval ) AFFIDAVIT OF PUBLICATION Account #42742 AD #20137605 STATE OF WASHINGTON COUNTY OF KITSAP I, Christine Kendrick, being first duly sworn on oath, deposes and says That she is now, and at all times embraced in the publication herein mentioned was the principal clerk of the printers and publishers of KITSAP SUN, that said newspaper has been approved as a legal newspaper by order of the Superior Court of the County of Kitsap, in which County it is published and is now and has been for more than six months prior to the date of the publication hereinafter referred to, published in the English language continually as a daily newspaper in Bremerton, Kitsap County, Washington, a weekly newspaper in Kitsap County, Washington and is now and during all of said time, was printed in an office maintained in the aforesaid place of publication of said newspaper, that the following is a true text of an advertisement as it was published in regular issues (and not in supplement form) of said newspaper on the following date, to wit And on Nov 11, 2013 such newspaper was regularly distributed to its subscribers during all of said period The full amount of the fee charged for the foregoing publication is the sum of $39 00 This amount has not been paid in full (Signature of Principal Clerk) Subscribed and sworn to before me this day of November 13, 2013 CASSANDRA A CAPAS Notary Public in and for the State of Washington, Kitsap County Notary Public State of Washington My Commission Expires February 04, 2014 ORDINANCE NO 5228 AN ORDINANCE of the City Council of the City of Bremerton, Washington, amending the rates and fees established in Ordinance No 5213 regarding rates and fees relating to the Department of Public Works and Utilitites for water, wastewater, Stormwater and other related services PASSED by the City Council on the 6th day of November, 2013 The full text of this ordinance is available from the City Clerk's Office, 345 Sixth Street, Suite 600, Bremerton, WA 98337 November 11, 2013 AD# 20137605 ORDINANCE NO. 5235 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 2014, 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 2014 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 SECTION 1. That the 2014 Annual Budget for the City of Bremerton, Washington, on file in the office of the City Clerk, covering the period from January 1, 2014, through December 31, 2014, with regular revenues and unencumbered fund balances of $117,968,249 and expenditures and ending fund balances of $117, 968,249 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 Executive Financial Services Legal Human Resources Community Development Municipal Court City Auditor Law Enforcement 333,798 352,718 1,355,912 1,047,962 396,814 1,488,959 1,433,194 173,168 9,971,864 2014 Budget '"q Fire /Emergency Medical 8,570,885 Police/Fire Pension 2,213,100 General Facilities 1,044,652 General Parks 2,733,070 Engineering 2,025,255 Non - Departmental 2,324,094 Ending Fund Balance 2,969, Total General Fund $ 38,435,367 Street (102) 2,961,492 Contingency Reserve (103) 515,656 Lodging Tax (104) 535,014 Parking System (105) 1,856,340 Community Development Block Grant (106) 1,769,159 Abatement Revolving (108) 220,712 Police Special Projects (110) 708,025 Public Access Television (113) 740,282 Gift & Donations Fund (114) 85,278 Trial Improvement (116) 66,897 One Percent For Arts (117) 42,044 Conference Center Operating (120) 1,649,992 2010 LTGO (203) 609,318 2010 UTGO /LTGO - B (204) 1,074,716 Government Center LTGO (205) 336,371 General Government Capital Improvement (308) 748,580 Park Facilities Construction (3 10) 745,467 Lower Wheaton Way (33 1) 1,569,766 Pacific Avenue Construction (332) 1,310,818 Water Utility (401) 11,281,267 Water Capital (404) 5,730,580 Wastewater Utility (45 1) 15,307,905 Wastewater Capital (454) 7,928,826 Stormwater Utility (481) 2,383,502 Stormwater Capital (484) 2,997,802 Gold Mountain Golf Complex (407) 4,233,206 Risk Management (503) 3,063,972 Employment Security (506) 459,474 2014 Budget Accumulated Leave Liability (507) Equipment Rental Reserve — Operations & Maintenance (509) Equipment Rental Reserve — Equipment Reserves (5 10) Information Services (511) Total All Funds 416,588 1,602,192 5,321,521 1,260,1 $ 117,968,249 That the totals for the funds noted in Section 1 above and as set forth in the official "City of Bremerton 2014 Annual Budget" adopted herein, are hereby appropriated for the fiscal year 2014 SECTION 2. Effective January 1, 2014, the annual compensation of the Municipal Court Judge shall be $137,317 which is 95% of the District & Superior Court salaries as established on September 1, 2013 SECTION3. Effective January 1, 2014, the "management, professional, confidential & fiduciary" pay plans shall not receive a cost of living adjustment over the 2013 pay rates SECTION 4. Effective January 1, 2014, the base salary of the Mayor shall be $107,000 which represents a decrease over the 2013 base salary SECTION 5. 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 6. Severabalaty 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 7. 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 2014 Budget PASSED by the City Council the "T� day of bj& ' 2013 Council President V Approved this day of � eaew4 e 5 2013 ATTEST SHANNON COR1N, City Clerk PAfTY LE Ya`yor APPROVED AS TO FORM 5 R ; O ERA LU13OVICH ttorney PUBLISHED thA day of 2013 EFFECTIVE the day of 2013 ORDINANCE N 2014 Budget