HomeMy WebLinkAbout2015 Budget
City of Bremerton, Washington
2015 ANNUAL BUDGET
For the period January 1, 2015 thru December 31, 2015
2015 Budget
City of Bremerton, Washington
2015 Budget
For the year beginning January 1, 2015 and ending December 31, 2015
Mayor
Patty Lent
Council Members
Greg Wheeler– Council President .. District 4
Mike Sullivan .. District 1
Leslie Daugs .. District 2
Jerry McDonald .. District 3
Dino Davis .. District 5
Roy Runyon .. District 6
Eric Younger .. District 7
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
Cathy Johnson .. Director of Financial Services
Cover by Kelsie Donleycott
Photos Courtesy of
Gold Mountain Golf
Office of the Mayor
345 6th Street, Suite 600
Bremerton, WA 98337-1873
Telephone: 360-473-5266
Fax: 360-473-5883
patty.lent@ci.bremerton.wa.us
_______________________________________________________________
Patty Lent, Mayor
December 3, 2014
To the Citizens and the Honorable Council of the City of Bremerton,
It is my privilege to present to you the 2015 Fiscal Budget for the City of Bremerton.
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, the City of
Bremerton has strived to become more lean and efficient as we provide needed services to our
citizens while taking strategic steps toward achieving and maintaining long term fiscal
sustainability. The 2015 Budget continues this initiative.
As you review this document, I would like to highlight specific areas for your consideration:
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 2015 General Fund budget anticipates an ending fund balance of $3,192,752 which is 8.5% of
anticipated expenditures. This amount meets the City’s target reserve requirement. In addition, the
City continues to rebuild its contingency reserve to meet our $1 million goal. In 2014, the City
transferred $50,000 from the General Fund to the Contingency Reserve Fund and the 2015 budget
transfers an additional $50,000 toward this effort. It is anticipated that at the end of 2015, the
contingency reserve will be approximately $570,000, which is more than half way to our goal.
The 2015 General Fund budget includes several new programs.
The Community Development Department budget includes $100,000 for contract assistance
for the review and update of the City’s Comprehensive Plan. This update, required by
Washington’s Growth Management Act (GMA), is anticipated to be adopted in the Spring
of 2016.
The Police Department budget includes the addition of a Cadet/Volunteer program that
would provide for 1-2 part time civilian employees who would do administrative and
support work for sworn law enforcement officers, including transporting vehicles,
fingerprinting and other tasks as needed. The Cadets would work 15-25 hours a week and
would be required to be in a post-secondary educational program, such as Olympic College.
The main purpose of this program, in addition to providing a supplement to necessary tasks
so sworn officers can focus on their main work, is to bring in non-traditional candidates
from the community, introduce them to law enforcement and help determine whether law
enforcement is a good fit for them. This is a new way of recruiting and hiring non-
traditional candidates for law enforcement.
As a result of an internal review on rising overtime costs, the Fire Department budget
includes the addition of two Firefighters. The addition of these positions is offset by a
reduction in overtime costs which have been trending higher due to increasing long term
disability leaves in the department.
The Parks Department budget includes the addition of a part time Maintenance Seasonal
Laborer (.31 FTE) to focus on the appearance and cleanliness of downtown public spaces
during the high use season.
New and changed programs in funds other than the General Fund include:
The Street Fund budget includes $150,000 for an ADA Transition Plan required under the
United States Americans with Disabilities Act. Funding for this requirement is from Real
Estate Excise Tax revenues.
The Video
Addition of a Video Specialist to Bremerton Kitsap Access Television.
Specialist, in addition to assisting with Government contracted work, will focus on
community events and activities and creating segments that can be used in marketing.
The position will also train and mentor interested citizens to create segments and
programs for BKAT.
A review of staff hours worked in the Equipment Maintenance and Operations Fund
revealed that employee hours available for work on City vehicles significantly exceeded the
actual number of hours used for the maintenance of vehicles. As an internal service fund,
costs for this program are recovered from all departments using its services. In order to
control costs to customers throughout the City, the 2015 budget includes the elimination of
an Automotive Technician Assistant position.
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 built reserves for specific purposes or
can only be spent for very specific purposes. If a program qualifies as an allowable use for these
restricted funds, we have chosen to use these funds first before going to General Fund revenues
while maintaining an adequate amount in the projected ending fund balances for future needs.
Bond 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 propose using some reserves to decrease the charges imposed on the operational
funds that pay them. The budget includes the following uses of restricted funds:
The budget includes transfers to the General Fund from the Police Special Projects Fund
($310,000) and Abatement Revolving Fund ($85,000) to support staffing costs in the Police
and Community Development departments. The transfer from the Police Special Projects
Fund is 50% of the cost of officers assigned to the Special Operations Group. Revenues
from the Rental Property ordinance adopted in 2013 as well as Abatement Fund revenues
are being used to fund 75% of the Code Enforcement Officer as much of her work is
focused on this area. These funding sources are cyclical and as such cannot be relied on for
continued future funding but allow for the continuation of needed programs as revenues
continue to grow and other efficiencies are explored.
City-wide payments to the Risk Management internal service fund have been reduced by a
total of $700,000 for 2015 to reflect an anticipated rebate of reserves in excess of the
required reserve level established by policy. This amount is based on an estimate of the
2014 ending balance in the Risk Management Fund. The rebate will not be returned until
the books for 2014 have been closed and the actual amount has been verified.
Real Estate Excise Tax revenue has been identified to fund work on City facilities budgeted
in the General Fund General Facilities budget. $75,000 would be used to replace a leaking
roof on the old Cencom building and $50,000 for external lead paint removal, cleaning and
repainting of the Naval Museum.
The 2015 budget reestablishes contributions to the Equipment Rental Reserve Fund for the
replacement of vehicles that have reached the end of their useful lives. Transfers were suspended
in 2012 due to budget pressures related to the economic downturn. City-wide contributions for
2015 are $825,000.
The City continually assesses its debt service obligations against the current interest rate climate to
identify potential refinancing opportunities to help save money. In years past, to take advantage of
the low interest rate climate, the City refunded several outstanding general obligation debt issues.
No additional refunding opportunities have been identified in the 2015 budget. New debt, totaling
approximately $7,000,000 is anticipated in the City’s three utility funds. Issuance of new debt to
help fund the utilities capital improvement program is consistent with the financing plan contained
in the 2013 Utility Rate Study.
Unlike the 2014 Budget, the 2015 Budget includes a set aside in the General Fund Non-
Departmental budget for pending labor contract settlements for our staff. Upon contract settlement,
funds will be reallocated to the personnel budgets in the applicable departments through a budget
amendment. The City continues its negotiations with the Bremerton Police Officers Guild (BPOG).
The BPOG labor contract expired at the end of 2011. The Firefighter’s Local 437 (IAFF 437)
agreed to a new three year contract covering fiscal years 2013 through 2015. The contract agreed
to “reopen” negotiations on pay scale adjustments and health benefits for 2014 and 2015 while
leaving the remainder of their contract closed. Negotiations for 2015 have not been completed.
The Teamster’s labor contract covers fiscal years 2013 through 2015 but includes an agreement to
“reopen” negotiations on pay scale adjustment and health benefits for 2015. As of this date an
agreement has not been reached. 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.
Listed on page 25 of the budget document are the changes being made to our organization chart.
As in the past few years, my administration continues to assess our staffing needs. 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. 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.
The 2015 Budget includes a modest staffing increase of .60 FTEs. Many of these changes have
been discussed as part of new and changed programs above.
This budget proposes no changes to our current PILOT (Payment in Lieu of Taxes) or commercial
parking tax rates but does continue the increase to the B&O tax exemption rate to assist our small
businesses. For 2015, the B&O tax exemption level will increase from $100,000 to $120,000. In
addition, there is no change regarding the cost of a business or landlord license.
As mentioned above, while the PILOT rates have not changed, how we use the revenue received
from this tax source has. Beginning in 2014 the dollar amount of the PILOT revenue to the General
Fund was frozen at the same dollar amount received in 2013. Incremental increases to this tax due
to increases in utility sales or utility rates are now a revenue stream for the Street Fund. 2015
projections anticipate that an additional $160,000 from this source will be directed to the Street
Fund.
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 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 are based on the information that is available
at the time the projections are made. The 2015 budget was prepared using the 2015 rate increase
anticipated in the 2014 updated matrix. The rate increase adopted by the City Council during the
budget process is consistent with the Utility Rate Study and supports daily operations, debt service
requirements and capital programs while maintaining our operations and maintenance reserve fund
balances at a minimum of 12% per our reserve policy.
The 2015 Budget continues to move the City toward fiscal stability over the upcoming years.
Longer term initiatives the City continues 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 2015 Budget continues
this process.
Sincerely,
Patty Lent
Mayor
Table of Contents
Budget Summary ................................................................................... 1
All Funds Revenue and Expenditure Summary .................................. 10
City Overview and Budget Process……..…………………………...14
Strategic Priorities and Initiatives ....................................................... 21
Personnel ............................................................................................. 23
Budget Detail ....................................................................................... 33
General Fund ....................................................................................... 35
Special Revenue Funds ....................................................................... 79
Debt Service Funds............................................................................ 107
Capital Improvement Funds .............................................................. 115
EnterpriseFunds ................................................................................ 125
Internal Service Funds ....................................................................... 147
Capital Improvement Program .......................................................... 159
Financial Goals and Policies ............................................................. 163
Organization Charts………………………………………………...167
Statistical Information……………………………………………...179
Glossary of Terms…………………………………………………..198
Ordinances………...………………………………………………..209
Budget Summary
Overall, the City’s revenue projections through-capable staff. Though the 2015 budget includes
out all funds and departments have remained a small increase in total regular full-time equiv-
relatively conservative. Though some revenue alent (FTEs) city-wide, personnel costs remain
categories are showing consistent increases, the highest expense in the General Fund at
others remain flat or have decreased over the 74.37% of total expenditures.
prior year and therefore a more modest ap-
proach will continue for the upcoming year. Due to mandated healthcare reform, seasonal
and part-time employees are now accounted for
Total 2015 budgeted tax revenue (property tax-in the City’s FTE count. The total budgets for
es, sales taxes, business and occupation taxes extra help is reduced by $39k for 2015 and is
and private utility taxes) in the General Fund due in part by some departments reorganizing
are $23.148 million. This is approximately their staffing levels and shifting part-time sea-
$1.08 million more than 2014. Individually, sonal help to full-time employees. Efforts will
EMS taxes anticipates a decrease of $6.3k at-continue to analyze appropriate staffing levels
tributable to lower anticipated assessed values. not only in the General Fund, but throughout
Regular property tax receipts (anticipated at a the City.
95% collection rate) are estimated with a $355k
increase for the upcoming year. Sales tax In addition to supplies and services cuts, other
(including criminal justice), formerly our num-specific actions taken in order to balance the
ber one revenue source for the General Fund, is 2015 General Fund budget include:
budgeted with anticipated receipts for 2015 at Requests for additional staffing in Finance,
$7.68 million. The total increase in sales tax DCD, Fire and Parks were eliminated.
represents a 4.8% increase over 2014 projec-Funding for the Police Body Camera Pro-
tions. B & O revenue is budgeted at $2.68 mil-gram was deferred. Possible grant funding
lion for 2015 and is essentially unchanged from will be pursued during the first half of 2015.
2014 due to the tax exemption increase from Various fees and charges for services con-
$100k to $120k reflecting a $20k reduction in tinue to be reviewed and revised as appro-
total B & O tax revenue. Though the City antic-priate to ensure City costs are properly re-
ipates a slight increase in utility taxes for natu-covered.
ral gas, garbage/solid waste and cable; electrici-Transfer-in from Police Special Operations
ty and telephone are projected to decline in the fund was increased to $310,000.
upcoming year for a combined increase of $5k. Transfers-in from the Abatement Fund was
Overall, utility taxes are budgeted at $4.38 mil-budgeted, $85,000.
lion, or less than 1% below 2013 receipts.Facility capital improvements were funded
by a transfer-in from REET, $125,000.
The City of Bremerton provides services and The use of reserves to bridge the revenue
programs through the efforts of its qualified and gap.
Budget Summary
The City also anticipates Real Estate Excise Tax have increased by $10.4K for 2015.
(REET) to come above the 2014 by $280k with
budgeted revenues at $700k. The uptick of reve-Financial Services and City Clerk
nue, compared to 2013 receipts of $482k, and The Financial Services and City Clerk budget re-
YTD for the first three quarters of 2014, has flects an overall increase of approximately $58k.
shown relatively consistent growth. The impacts The additional funding supports the addition of one
from REET vary, but the additional revenue is Financial Analyst position which was approved
most significant for funding maintenance of the mid-year 2014 but not hired until the last quarter of
City’s street system, facilities, and providing the year. The additional cost is offset by General
matching funds for secured grants for various cap-Fund overhead charges for services and reduction
ital projects.in supplies and services.
As we move forward into 2015, the City will con-Legal Services
tinue to monitor revenues closely and oversee ex-The Legal Department budget continues to include
penditures city-wide. Overall, the proposed budg-the addition of in-house prosecution and personnel
et for 2015 is $136,082,276. It includes $38.43 related costs for Risk Management previously ac-
million for personnel costs (28%), $33.2 million counted for in the Risk Management Fund. The
for supplies (24%), $6.8 million for debt service increase in personnel accounts for a full year of part
(5%), $17.39 million for capital outlay (13%), -time clerical extra help to assist in the prosecution
$11.72 million in transfers among funds (9%), office. The total budget for 2015 is $1.074 million.
and $28.5 million in ending fund balances (21%).
Human Resources
The resources to fund the budget include; $26 The proposed 2015 budget for the Human Re-
million in taxes (property, sales, business and oc-sources Department is increased by approximately
cupancy, and franchise taxes) (19%), $1.32 mil-$90k. The net increase is for the addition of one
lion in licenses & permits (1%), $7.07 million in HR Analyst position previously approved in 2014.
intergovernmental revenue (5%), $43.16 million Staffing for the department is at three full time
in charges for services (32%), $1.29 million in equivalent positions. The HR budget also includes
fines and forfeits (1%), $24.29 million in other funding for professional services costs associated
revenues (18%) and $32.96 million in beginning with ongoing labor negotiations.
fund balance (24%).
Community Development
Community Development houses the City’s “One-
City Council
Stop” permit center, which includes the intake and
The Council budget includes funding for 1.8 FTEs
issuance of right-of-way permits and engineering
as support staff and seven councilors. The total
development review. The 2015 budget of $1.6 mil-
budget increased by $5.4k over the 2014 amended
lion includes funding under professional services
budget, 1.6%.
for a one-time Comprehensive Plan Update
($100K) to support the required environmental re-
Executive
view that is associated with the update.
The Mayor’s budget includes funding for the
Mayor and support staff. Supplies and services
Budget Summary
Municipal Court program costs have increased by $32k and are
Municipal Court’s $1.43M budget is essentially anticipated to remain constant during the next
unchanged from the prior year. Staffing levels several years due to increases in outpatient health
have decreased by .50 FTE and public defender care costs. The costs associated with this program
costs have not increased over 2014. are the result of legislative decisions made years
ago that went unfunded at that time and there are
City Auditor presently no dedicated funding sources for the
The City Auditor’s total budget is $178k, and pro-City to meet these obligations. The City continues
vides for 1.2 FTE’s in 2015 and is essentially un-to fund current year expenditures with current
changed from the prior year. year General Fund revenue. Excluding fund bal-
ance, the total budget of $2.14 million represents
Law Enforcement approximately 5.7% of the total General Fund
The Police Department’s budget is increased budget.
$247k from 2014. The increase is due to a staffing
reorganization changing a previously budgeted General Facilities
police officer position to a Sergeant position, and The 2015 budget for General Facilities is in-
providing for a full year of staffing in all positions creased by approximately $100k over 2014. Dis-
compared to delayed hiring of vacant positions in cretionary maintenance items have been deferred
the prior year. A part-time Cadet program is also for several years and now need to be addressed in
included in the proposed budget, $24,500. order to maintain structural integrity of facilities
throughout the City. The budget also includes
To help offset expenditures, the department was capital improvements at the Library, Naval Muse-
able to secure $27k in grant funding for the City’s um and CenCom building. A $125k transfer from
Community Resource officer in 2015. A transfer REET is also budgeted as a transfer-in to provide
from the Police Special Projects Fund of $310k funding for capital improvements.
will continue to help support 50% of personnel
costs for the Police Special Operations Group.Parks and Recreation
The total proposed 2015 Parks Recreation and
Fire/Emergency Medical Services Maintenance budget has increased by $41k com-
Total expenditures for the Fire Department are pared to 2014. An additional part-time seasonal
$8.815 million, a 2.9% increase over the prior maintenance position (.31 FTE) is included to
year. The budget includes the addition of two support maintaining the cleanliness of our water-
Firefighter positions, $189k, and $100k in savings front parks and public spaces. A $31k subsidy
for overtime. Supplies and services have re-payment to the YMCA for pool operations contin-
mained relatively unchanged at $877k, 2.5%. ues in 2015.
Police & Fire Pension Engineering
The Police and Fire Pension 2015 budget includes City-wide Engineering personnel and supplies
a decrease over 2014 of $65k. Reduced pension and service costs continue to be allocated and
payments are the primary reason for the decrease budgeted in one cost center within the General
due a reduced number of beneficiaries. Combined Fund in 2015, $2.041 million. The budget is rela-
Budget Summary
tively unchanged from the prior year and includes Special Revenue Funds
$37.5k for ongoing remediation costs associated The City has thirteen special revenue funds, many
with Evergreen Park. accounting for dedicated revenue sources.
Recoverable charges for services for work per-Arterial Street and Street Funds
formed by engineering staff (for capital projects The City’s Arterial Street Fund is dedicated for
and utilities operations and maintenance) total the purpose of making capital improvements to
$1.5 million. Total net expense to the General the City’s arterial street system. The budget for
Fund (expenditures less revenues) of $483k. 2015 includes a $108,000 transfer-out to the
Street Fund as grant match for the Crosswalk
Non-departmentalBundle project as well as $18,700 for the PSRC
The Non-departmental budget is $3.34 million, an Corridor Planning project.
increase of $1 million over the current year
amended budget of $2.33 million. Significant The City’s Street Fund accounts for street related
increases include $365k for impacts due to pend-activity including non-major capital improve-
ing labor negotiations, $300k for contributions to ments. Major capital improvement projects are
the ER&R Fund and an additional $328k for in-accounted for in separate capital improvement
creased costs associated with the care and custody funds.
of prisoners.
In 2015, $3.7 million is budgeted for operations
Other programs funded in non-departmental in-and maintenance, the City’s pavement preserva-
clude photo enforcement ($432k), animal control tion program and sidewalk improvements.
($198k), transfers to the Street Fund ($250k),
Contingency Reserve ($50k) and the Government The Street Fund’s budget includes offsetting reve-
Center LTGO ($75k).Other funding budgeted, nue ($588k) for work performed for the Transpor-
consistent with 2014, are payments to Puget tation Benefit District Pavement Preservation Pro-
Sound Regional Council, Association of Wash-gram, as well as the City’s share of state Fuel
ington Cities, Kitsap Regional Coordinating Taxes ($772k), Parking Tax ($500k), transfers
Council, Bremerton-Kitsap County Health Dis-from the General Fund ($250k), intergovernmen-
trict for certain public health support and services, tal grant revenue ($1.384M), City Utility Funds
Puget Sound Clean Air Agency and postage.($832k from PILOT), General Government Capi-
tal Improvement Fund ($150k), and other opera-
The projected ending fund balance for the General tion revenue ($31k).
fund is $3.19 million. This amount meets the
8.5% target of total expenditures and continues to Lodging Tax Fund
provide a consistent level of service to our citi-Lodging tax revenue is budgeted at $394k, essen-
zens. The City recognizes the importance of tially unchanged over the prior year. The $398k
building reserve levels and will continue to focus expenditure budget includes the recommended
on fiscal stability by striving to meet the 8.5% funding allocation of the Lodging Tax Committee
target level. in the amount of $93k and the continuation of ex-
isting funding for the Conference Center of
Budget Summary
$155k, along with funding for the Admiral Thea-ministrative costs not covered by grant funding.
tre, $150k. The projected ending fund balance for 2015 is
$212k.
Ending fund balance is budgeted at $153k, a $5k
decrease over the 2014 budget. It is important Public Access Television Fund
maintain reserve levels in this fund so that award The Bremerton Kitsap Access Television
obligations will not be impacted by cyclical cash (BKAT) operation is accounted for in this fund.
flow levels.The estimated beginning fund balance of $359k
is essentially unchanged from the prior year.
Parking System Fund The operation is consistent with prior years with
The City’s downtown and residential parking the majority of funding being provided by a por-
enforcement program revenue provides little tion of the City’s cable TV franchises ($280k,
growth over the past several years due to the ad-60%). Other revenue includes intergovernmental,
dition of PSNS parking facilities, increased utili-charges for services to other agencies and citi-
zation of worker buses by PSNS, reduced ferry zens and miscellaneous revenue in the amount
traffic and reduced fine revenue.of $190k.
Budgeted revenue for 2015 is $1.3 million, an The budget includes maintenance of existing ser-
increase of approximately $72.5k over 2014. vice levels and the addition of one Video Spe-
The additional revenue will be realized in part by cialist position identified for 2015. Total person-
the new Park Ave Plaza garage, 4th and Wash-nel costs for 2015 are budgeted at $349k, sup-
ington Garage and the Conference Center Gar-plies and services are $55k, and capital outlay is
age. Offsetting the increases in parking revenue anticipated at $46k. An ending fund balance of
will be an estimated $35k reduction in parking $380k is forecast. As noted above, BKAT re-
infraction revenue. ceives 60% percent of its funding from City ca-
ble franchise fees. During 2015 staff will contin-
The 2015 expenditure budget includes operations ue to work with other agencies utilizing BKAT
and maintenance expenditures of $741k, capital to secure more equitable funding.
improvements of $20k, debt service payments of
$481k and a transfer-out of $85k to the 2010 UT-Conference Center Operations Fund
GO/LTGO (B) debt service fund. The overall budget for the Conference Center is
$1.66 million, an increase of 3.3% from 2014. Of
this amount, $1.43 million is for contractual
Community Development Block Grant Fund
The Community Development Block Grant Fund costs with Columbia Hospitality. Projected reve-
budget reflects funding almost exclusively with nues total $1.56 million, including $1.4 million
federal grants. The CDBG Fund anticipates a be-from user fees, $155k from the Lodging Tax
ginning fund balance of approximately $187k, Fund, and $6k from miscellaneous revenue
$890k in federal funding, $30k in charges for sources. Ending fund balance will represent
services, $7k from other revenue and a $35k 5.3% of budgeted expenditures for 2015. Addi-
transfer-in from the General Fund to support ad-tionally, each year 3% of Conference Center rev-
Budget Summary
enue is set aside for improvements and replacing $111k as a US Treasury Build America Bonds tax
aging equipment. subsidy. The remaining $120k of the funding is
provided with a transfer from the General Gov-
Other Special Revenue Funds ernment Capital Improvement Fund, (REET).
TheAbatement Revolving Fund includes $54k in
funding for neighborhood cleanup programs in 2010 UTGO Refunding/LTGO Series (B)
2015 and an $85k transfer out to the General This fund included the repayment of bonds is-
Fund to support staffing costs associated with sued in 2010 to advance refund voter approved
abatement operations. The estimated fund bal-general obligation bonds issued in 2002 as well as
ance is $207k.Police Special Projects Fund willnon-voter approved general obligation bonds is-
continue to support 50% of the Police Special Op-sued to complete the financing of Park Plaza
erations personnel with a $310k transfer to the parking. Funding for the refunding portion is pro-
General Fund in 2015. Capital and Supplies and vided by an annual property tax levy. The levy
services associated with the Special Operations amount expected to be collected in 2015 is $891k.
Group will continue to be funded, $253k. The Gift Funding for the non-voter approved debt is pro-
& Donations Fund includes combined expendi-vided by a US Treasury Build America Bonds tax
tures of $6k, a transfer-out to the General Fund of subsidy, $34k, a transfer from the Parking fund,
$30k and anticipated revenue at $5k. Trial Im-$85k, and a transfer from the General Govern-
provement Fund includes budgeted expenditures ment Capital Improvement Fund (REET), $62k.
at $15k with an estimated fund balance at $95k.
One Percent for Arts Funddoes not anticipate
Government Center LTGO
funding new art in 2015 but includes $500 for This Refunding Debt Service Fund accounts for
miscellaneous expenditures. Contingency Reserve debt service payments associated with refunding
Fundincludes an estimated beginning fund bal-the City’s portion of the bonds used to finance the
ance of $517k. A $50k transfer-in from the Gen-construction of the government center. The re-
eral Fund is budgeted with no expenditures for funding occurred in 2012 and is expected to save
2015.approximately $1.69 million over the life of the
bond. Revenue sources for debt service include a
Debt Service Funds transfer from the General Fund of $75k and Gen-
2010 LTGO eral Government Capital Improvement Fund
The 2010 LTGO fund includes payments totaling (REET), $319k. The debt service for 2015 is
$1.064 million on non-voter approved general $331k.
obligation bonds issued to fund construction of
Capital Improvement Funds
Park Plaza parking, the purchase and remodel of a
building to house the Municipal Court and to pro-General Government Capital Improvement Fund
vide matching funds for the renovation of Lions (REET)
Park. Funding for the debt comes from a variety This fund accounts for expenditures related to
of sources. State shared sales tax in the amount of various general government capital improvement
$338k is expected to be received from the Local projects or debt service obligations related to cap-
Revitalization Financing program in addition to ital. Anticipated REET revenues for 2015 are
Budget Summary
budgeted at $702k; essentially unchanged from cluding fund balance, total $28.49 million. Per-
2014 projections. Expenditures in this fund are sonnel and supplies and service costs for opera-
dedicated for the repayment of debt service on the tions and maintenance for all utilities are in-
Government Center, $319k, and the 2010 LTGO creased by $588k, 3.7%. Debt service is budget-
and UTGO/LTGO (B) financing in the amount of ed at $3.824 million, a decrease of $72k com-
$183k. Funding for capital include $125k to sup-pared to 2014 and is due to the timing and re-
port General Fund facility improvements and duced amount of total debt issue during the cur-
$150k in the Street Fund for a transportation rent year. Transfers for PILOT to the General
ADA Transition Plan. Fund remain unchanged from 2013 actuals at
$4.132 million.
Lower Wheaton Way Fund
This capital improvement project accounts for the Budgeted capital expenditures for 2015 are
reconstruction of Lower Wheaton Way and is ex-$11.438 million and are being accounted for in
pected to be nearly completed in 2015. Anticipat-separate utility capital funds.
ed expenditures are budgeted at $10k for miscel-
laneous project close out items. In 2012 utility capital project funds were created
in order to increase transparency regarding using
Washington Avenue Connector on-going revenues to fund on-going expenditures
This new fund is established to account for the within the utilities. Large major maintenance
design and reconstruction of new utility mains items are also included in these funds for funding
above the Port Washington Narrows Beach area purposes. In 2015, total major maintenance and
and street improvements consisting of wider side-capital expenditures are as follows: Water Capi-
walks and bike lanes. The budgeted amount for tal, $5.068 million, Wastewater Capital, $6.76
2015 is $3.3M. Revenue includes $1.5M from a million and Stormwater Capital, $2.835 million.
Department of Ecology grant and $1.8M in trans-
fers-in from City Utility Funds.Estimated ending fund balance (and percent of
operations) for the utility operations and mainte-
Parks Capital Construction Fund nance funds are as follows: Water Utility, $3.276
Projects for 2015 include; Anderson Cover Lillian million (28.7%), Wastewater Utility, $3.776 mil-
Walker Park Project ($145,850), Pendergast Soft-lion (26.1%), and Stormwater Utility, $1.374 mil-
ball Field Drainage Improvements ($39,000) and lion (52.5%).
Playground Equipment Replacement ($25,000).
Funding consists of a CDBG grant award for
Gold Mountain Golf
Lillian Walker, private donations and the use of Expenditures for the golf course are budgeted at
Fund Balance. $4.28 million, including debt service of $429k.
Operations and maintenance expense for Gold
Enterprise Funds
Mountain are approximately $220k higher than
Water, Wastewater and Stormwater Utilities
budgeted in 2014 which is offset by an increase in
The City’s combined utility maintenance and op-
revenue of $317k.
erations funds’ proposed budgets for 2015, ex-
Budget Summary
The 2015 budget also includes $75k in capital im-
ing and supplies and service costs. Fuel costs
provements for greens maintenance equipment,
($560k) are budgeted separately from routine
course enhancements and a set aside for unidenti-
maintenance costs and departments will continue
fied emergency projects.
to be billed for actual usage. This provides an
incentive for departments to manage their fuel
The estimated 2015 ending fund balance for Gold
consumption within their own fleet.
Mountain Golf is $180k.
The ER&R Reserve Fund includes capital ex-
Internal Service Funds
penditures of $1.25M. Contributions for re-
Risk Management
serves have been reinstated and are budgeted at
The City’s self-insurance program results are favor-
$825k. The estimated ending fund balance for
able for 2014 with estimated year-end fund balance
2015 is $4.36M.
of $2.369 million. Expenditures are budgeted at
$2.23 million and include a $700k rebate for 2015.
Information Technology
Risk Management remains under the over site of
Information technology’s expenditure budget of
the City Attorney’s office. An interfund transfer of
$1.043M is a decrease of $49k from 2014. Reve-
$285k is budgeted under professional services for
nue is provided through internal charges to other
staff related costs.
departments and funds and amounts to $1.078M
with a projected ending fund balance of $257k.
Employment Security and Accumulated Leave Lia-
The Information Technology Fund is responsible
bility Funds
for support functions to the City’s network and
These funds were created in 2011 to account for
technology systems, the maintenance and re-
self insured unemployment benefits and required
placement of hardware and software components
leave payouts when an employee leaves City em-
and the City’s phone operations.
ployment. Combined, the 2015 budget includes
$439k in revenue and $200k in expenditures.
Staffing Changes and Personnel Costs
Total staffing increases for regular personnel in
Both funds were created to build, and set aside, re-
2015 are 0.60 authorized FTEs city-wide. Au-
serves for future unemployment and vacation ac-
thorized positions consist of 312.75 regular
crual payouts. Estimated ending fund balance for
FTEs and 14.43 FTEs for part-time and seasonal
Employment Security has increased to $448k and
employees, for a grand total of 327.18. Prior to
$484k for Accumulated Leave Liability. Due to
2014, part-time and seasonal employees were not
reduced payments to Employment Security and an
included in the City’s official FTE count, but
increase in anticipated payouts to retiring employ-
due to healthcare reform, these employees are
ees, the rate charged for Employment Security was
now being accounted for in the City’s position
reduced from .5% to .25% and increased from 1.5%
control system. Per City policy, part-time and
to 1.75% for Accumulated Leave.
seasonal employees may not work in excess of
Equipment Replacement and Operations Funds
25 hours per week. Salaries are budgeted under
The ER&R Operations Fund proposed budget totals
extra help.
$1.488 million, a reduction of approximately $34k
from the 2014 budget resulting from reduced staff-
The personnel budget reflects substantial in-
Budget Summary
creases in the City’s State retirement contribution
rates which will become effective July 1, 2015.
Employer contribution rates (compared to July 1,
2014) for Public Employees Retirement System
(PERS) will increase by 1.97%. Public Safety Em-
ployees Retirement System (PSERS) will increase
by 1.0%. Fortunately, Law Enforcement Officers
and Fire Fighters (LEOFF) employer rates are an-
ticipated to remain unchanged for 2015. Addition-
ally, current medical insurance premiums are budg-
eted to increase by as much as 14.2% for KPS in
2015. Rates are not expected to be finalized until
the end of 2014.
Conclusion
The following budget document provides detailed
information by fund and department as well as ob-
jectives, goals, planned expenditures and support-
ing tables, charts and graphs.
Budget Summary
2015 REVENUE SOURCES - ALL FUNDS
11/19/2014
BEGLIC.INTER-CHARGESFINES2015
FUNDANDGOV'TFOANDOTHETOTAL
RR
FUNDBAL.TAXESPERMITSREVENUESERVICEFORFEITSREVENUEBUDGET
General Fund
General Government:
City Council000126,11400126,114
Executive000137,82500137,825
Financial Services2,743,500450,2000555,43750,00003,799,137
Legal000405,46000405,460
Human Resources000205,73800205,738
Community Development0398,50024,895292,180085,000800,575
Municipal Court000432,550422,10049,800904,450
City Auditor00066,1010066,101
Law Enforcement04,500482,967375,3006,6009,000878,367
Fire/Emergency Medical1,191,0651,2001,200525,2501,0004,8001,724,515
Police & Fire Pension0057,42000057,420
General Facilities000421,2540171,080592,334
Parks000318,1500102,000420,150
Engineering045,00001,513,836001,558,836
Non-Departmental19,213,000138,000497,700125,197500,0004,185,58524,659,482
Beginning Fund Balance4,358,4834,358,483
Total General Fund
4,358,48323,147,5651,037,4001,064,1825,500,392979,7004,607,26540,694,987
Special Revenue Funds:
Arterial Street253,010000000253,010
Street357,558500,00002,156,000559,75001,497,4725,070,780
Contingency Reserve517,2960000052,900570,196
Lodging Tax157,822393,0000000700551,522
Parking System210,2280000200,0001,120,0001,530,228
Comm. Dev. Block Grant187,35300890,04330,000042,1251,149,521
Abatement Revolving Fund309,363000035,0001,000345,363
Police Special Projects620,496000015,00073,500708,996
Public Access Television358,8830280,00018,000124,010047,800828,693
Gift & Donations Fund78,319000004,75083,069
Trial Improvement79,7930030,00000325110,118
One Percent for Arts51,20600000051,206
Conference Center Oper192,2720001,399,0210160,7501,752,043
Total Spec. Rev. Funds
3,373,599893,000280,0003,094,0432,112,781250,0003,001,32213,004,745
Debt Service Fund:
2010 LTGO126,395337,5250111,08000121,000696,000
2010 UTGO/LTGO (B)78,655891,000033,58200148,5001,151,737
Government Center LTGO5,92200000394,250400,172
Total Debt Service Fund
210,9721,228,5250144,66200663,7502,247,909
Capital Improvement Funds:
General Govt Capital Improv.559,282700,00000001,5001,260,782
Park Facilities Construction119,42000000150,850270,270
Lower Wheaton Way87,7120010,00000097,712
Washington Ave Connector152,818001,470,000001,835,0003,457,818
Total Capital Improv. Funds
919,232700,00001,480,000001,987,3505,086,582
Total General Gov't Funds
8,862,28625,969,0901,317,4005,782,8877,613,1731,229,70010,259,68761,034,223
2015 REVENUE SOURCES - ALL FUNDS
11/19/2014
BEGLIC.INTER-CHARGESFINES2015
FUNDANDGOV'TFOANDOTHETOTAL
RR
FUNDBAL.TAXESPERMITSREVENUESERVICEFORFEITSREVENUEBUDGET
Enterprise Funds:
Water Utility3,171,95600011,092,82334,035392,22514,691,039
Water Capital2,789,690000003,317,0916,106,781
Wastewater Utility4,050,90023,0000014,132,91419,00010,00018,235,814
Wastewater Capital3,566,576000006,061,8499,628,425
Stormwater Utility1,332,9520085,0002,569,8165,0001,0003,993,768
Stormwater Capital892,560001,200,000002,096,6114,189,171
Gold Mountain Golf Complex146,4690004,313,14901,5004,461,118
Total Enterprise Funds
15,951,10323,00001,285,00032,108,70258,03511,880,27661,306,116
Internal Service Funds:
Risk Management2,369,261000001,534,7103,903,971
Employment Security443,5860000054,000497,586
Accumulated Leave Liability249,16300000385,000634,163
ER&R Operations & Maint.267,2430001,534,20704001,801,850
ER&R Equipment Reserve4,600,395000825,0000179,1505,604,545
Information Services221,7870001,078,035001,299,822
Total Internal Service Funds
8,151,4350003,437,24202,153,26013,741,937
Total Business Type Funds
24,102,53823,00001,285,00035,545,94458,03514,033,53675,048,053
Total All Funds32,964,82425,992,0901,317,4007,067,88743,159,1171,287,73524,293,223136,082,276
Revenue Sources -All Funds
Fines & Forfeits
$1,287,735
Other Revenue
1%
$24,293,223
Charges for Service
18%
$43,159,117
32%
Beginning Fund
Balance
$32,964,824
24%
Intergovernmental
$7,067,887
Taxes
5%
$25,992,090
Licenses & Permits
19%
$1,317,400
1%
1/0/1900
2015 EXPENDITURES - ALL FUNDS
2015
SUPPLIES &DEBTCAPITALENDINGTOTAL
FUNDPERSONNELSERVICESSERVICEOUTLAYTRANSFERSFUND BAL.BUDGET
General Fund
General Government:
City Council296,00043,245000339,245
Executive274,80095,946000370,746
Financial Services1,124,200324,5840001,448,784
Legal Department981,80092,0590001,073,859
Human Resources305,200248,230000553,430
Community Development1,206,600375,6250035,0001,617,225
Municipal Court885,000545,8920001,430,892
City Auditor171,7006,111000177,811
Law Enforcement8,571,2001,647,51800010,218,718
Fire/Emergency Medical7,937,600877,7540008,815,354
Police & Fire Pension1,796,000344,8250002,140,825
General Facilities246,300753,8350145,00001,145,135
General Parks1,973,000800,56213,040002,786,602
Engineering1,755,100286,3440002,041,444
Non-Departmental365,6002,601,56500375,0003,342,165
Ending Fund Balance3,192,7523,192,752
Total General Fund
27,890,1009,044,09513,040145,000410,0003,192,75240,694,987
Special Revenue Funds:
Arterial Street0000126,700126,310253,010
Street1,284,9002,427,5960800,0000558,2845,070,780
Contingency Reserve00000570,196570,196
Lodging Tax0243,00000155,000153,522551,522
Parking System0740,981481,20820,00085,000203,0391,530,228
Comm. Dev. Block Grant123,700667,68400145,850212,2871,149,521
Abatement Revolving Fund053,5000085,000206,863345,363
Police Special Projects0472,595090,0000146,401708,996
Public Access Television348,50054,524046,0000379,669828,693
Gift & Donations Fund05,5000030,00047,56983,069
Trial Improvement015,00000095,118110,118
One Percent for Arts050000050,70651,206
Conference Center Oper01,550,988102,60010,000088,4551,752,043
Total Spec. Rev. Funds
1,757,1006,231,868583,808966,000627,5502,838,41913,004,745
Debt Service Fund:
00547,49300148,507696,000
2010 LTGO
001,058,7820092,9551,151,737
2010 UTGO/LTGO (B)
00331,4730068,699400,172
Government Center LTGO
Total Debt Service Fund
001,937,74800310,1612,247,909
Capital Improvement Funds:
General Govt Capital Improv.0000776,300484,4821,260,782
Park Facilities Construction000209,850060,420270,270
Lower Wheaton Way00010,000087,71297,712
Washington Ave Connector0003,271,7500186,0683,457,818
Total Capital Improv. Funds
0003,491,600776,300818,6825,086,582
Total General Gov't Funds
29,647,20015,275,9632,534,5964,602,6001,813,8507,160,01461,034,223
1/0/1900
2015 EXPENDITURES - ALL FUNDS
2015
SUPPLIES &DEBTCAPITALENDINGTOTAL
FUNDPERSONNELSERVICESSERVICEOUTLAYTRANSFERSFUND BAL.BUDGET
Enterprise Funds:
Water Utility3,588,0003,809,311825,70503,192,2143,275,80914,691,039
Water Capital42,3001,077,70003,648,000300,0001,038,7816,106,781
Wastewater Utility2,763,1004,362,4112,984,87704,349,8693,775,55718,235,814
Wastewater Capital0270,00005,140,0001,350,0002,868,4259,628,425
Stormwater Utility986,2001,090,39313,8500529,0551,374,2703,993,768
Stormwater Capital0002,650,000185,0001,354,1714,189,171
Gold Mountain Golf Complex03,776,653429,15275,0000180,3134,461,118
Total Enterprise Funds
7,379,60014,386,4684,253,58411,513,0009,906,13813,867,32661,306,116
Internal Service Funds:
Risk Management240,0001,994,8250001,669,1463,903,971
Employment Security50,0000000447,586497,586
Accumulated Leave Liability150,0000000484,163634,163
ER&R Operations & Maint413,2001,074,534000314,1161,801,850
ER&R Equipment Reserves0001,245,38004,359,1655,604,545
Information Services547,000471,041025,0000256,7811,299,822
Total Internal Service Funds
1,400,2003,540,40001,270,38007,530,95713,741,937
Total Business Type Funds
8,779,80017,926,8684,253,58412,783,3809,906,13821,398,28375,048,053
Total All Funds38,427,00033,202,8316,788,18017,385,98011,719,98828,558,297136,082,276
Expenditures -All Funds
Transfers
Capital Outlay
$11,719,988
$17,385,980
9%
13%
Ending Fund
Debt Service
Balance
$6,788,180
$28,558,297
5%
21%
Supplies & ServicesPersonnel
$33,202,831 $38,427,000
24%28%
City Overview
Over the past ten years, downtown Bremerton In addition to transportation improvements, the
has gone through a comprehensive revitaliza-Evergreen Rotary Park Improvement Project has
tion. New parks, hotels, restaurants, parking created the first fully accessible playground des-
garages, condominiums, conference center, ignated to provide play opportunities for all chil-
movie theatre, ferry terminal and redesigned dren regardless of ability. Improvements for
streetscapes have transformed the look and feel ADA access, additional parking spaces, along
of the downtown core by transforming Bremer-with landscape and shoreline enhancements,
ton into a world-class destination city. have created a destination park for the enjoy-
ment of our citizens and tourists alike.
The City continues its remarkable transfor-
mation with several impressive street and side-
walk projects that will support the City of
Bremerton's Downtown Regional Center Sub
Area Plan. Projects such as the Washington Av-
enue Sidewalk Connector and Lower Wheaton
Way include wider sidewalks, bike lanes, deco-
rative street lights, well-marked pedestrian
crossings and intersection improvements that
will benefit both pedestrians and motor vehicle
traffic. Lower Wheaton Way is scheduled for
completion by the end of 2014 and the construc-
tion phase of Washington Avenue Connector is
scheduled for the summer of 2015.
Evergreen Park Accessible Play Park
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.
City Overview
Budget Process
Introduction
The City of Bremerton operates as a first class and infrastructure necessary to meet the needs of
charter city under a Mayor/Council form of gov-the community—both in the near term and in the
ernment. The Mayor is elected and is the full-future. The financial goals and policies establish
time Chief Executive Officer of the City. The a framework to maintain financial health and
Mayor appoints department directors with Coun-stability that is necessary to meet those expecta-
cil consent and hires all City employees, exclud-tions.
ing the City auditor, municipal court staff, and
city council staff. The Council has seven elected, The goals expressed are designed to achieve fi-
part-time members in 2015. nancial sustainability and flexibility, demon-
strate proper stewardship of public funds, and
The City provides mandatory, essential, and dis-provide accountability. The adopted financial
cretionary services, including fire protection/goals and policies are included in their entirety
emergency medical services; law enforcement; under the miscellaneous section of this budget
municipal court; water, sewer, and stormwater document. The measurables included in those
utility services; economic development; commu-policies are incorporated into the following
nity development, transportation systems, park-budget overview.
ing facilities, conference center, and parks and
City Budget and Process
recreational facilities and programs.
The budget is the City’s plan of action for calen-
Located in Kitsap County, eleven miles across
dar year 2015 expressed in dollars. While much
the Puget Sound west of Seattle, Bremerton is the
can be learned about the City’s finances by re-
geographic center of the Puget Sound region.
viewing the budget, it is also designed to serve
Bremerton is the 27th largest city in the State of
other functions. For example, the budget is a
Washington with a current population of 38,080
policy document that presents major policies
within an incorporated area of approximately 23
that guide how the City is managed. The budget
square miles.
is an operations guide that gives the public,
elected officials, and City staff information per-
City Financial Goals and Policies
taining to the productivity and priorities of spe-
The City Council has by resolution adopted fi-cific City operations.In addition, the budget is a
nancial goals and policies for the City. The goals communication device, intended to provide
and policies define what constitutes a “good out-complex information in an understandable for-
come” for the City in regards to financial plan-mat for an audience composed of readers with
ning and decisions. The City is accountable to its varying levels of backgrounds and interests.
citizens for the efficient use of public dollars.
Resources entrusted to the City are to be used in a Bremerton prepares its budget on an annual ba-
manner that provides services, public facilities, sis under the authority granted by chapter 35.33
Budget Process
RCW. The budget process is designed to meet The City budget is adopted by fund and depart-
the operations and service needs of the City by ments within those funds, and by category group
integrating the planning and implementation of level which consist of five distinct categories—
City programs and objectives with the allocation 1) personnel, 2) supplies, services and taxes, 3)
of resources sufficient to support such services debt service, 4) capital expenditures, and 5)
and programs. The budget, as adopted, consti-transfers. Expenditures may not legally exceed
tutes the legal authority for expenditures. appropriations as established by fund, depart-
ment, and category group. Transfers or revisions
The City’s budget is balanced. This means that within funds are allowed, but supplemental ap-
operation and maintenance expenditures are propriations must be approved by the City Coun-
generally funded from current revenues. In in-cil following public comment. All appropria-
stances where expenditures may be funded from tions, including capital projects, lapse at year-
fund balance (reserves), such funding is from end. Prior to the end of the year, appropriation
fund balance amounts accumulated from past changes that have received Council approval are
years or which exceed the target levels identified incorporated into a budget adjustment ordi-
by the City’s Financial Goals & Policies. Fund nance—providing the appropriations as specified
balance (reserves) may be used on occasion to in RCW 35.33.151. The process utilized for
fund utility system budgets. Generally, this is to amending the budget is the same as that used to
level rates, and the intent is to use prior year rev-adopt the original budget and related ordinances.
enue collections which exceeded expenditure
requirements to level future year’s rate revenue Fund Types Utilized by the City
requirements. The Capital Improvement Funds
Governmental Funds
budgets are balanced with anticipated additional
Funds generally used to account for tax-
revenue or reserves.
supported activities. There are four differ-
ent types of governmental funds utilized by
The City budget consists of separate funds, each
Bremerton: the general fund, special reve-
with its own revenue and expenditure accounts.
nue funds, debt service funds, and capital
GAAP, federal, state and municipal laws govern
projects funds.
the establishment and administration of funds.
General Fund
A fund is defined as a fiscal and accounting enti-
The General Fund is the City’s primary op-
ty with a self-balancing set of accounts record-
erating fund. It accounts for all revenues
ing cash and other financial resources, together
and expenditures which are not accounted
with all related liabilities and residual equities or
for in any other fund. The majority of Gen-
balances, and changes therein, which are segre-
eral Fund revenue comes from taxes, state
gated for the purpose of carrying on specific ac-
and local shared revenues, and charges for
tivities or attaining certain objectives in accord-
services. General Fund revenues are used to
ance with special regulations, restrictions, or
pay for police, fire/EMS, parks, municipal
limitations.
court, community development and City ad-
ministration.
Budget Process
Special Revenue Funds paid for by fees charged to those customers,
These funds account for proceeds of specif-enterprise funds and internal service funds.
ic revenue sources that are intended for spe-
cific expenditure purposes. Other restricted Enterprise Funds
and dedicated resources are accounted for in Enterprise Funds are used to account for
debt service, trust, and capital project funds. goods and services provided to citizens.
The City enterprise funds account for utility
These funds include: Arterial Street, Street, and golf operations, which are self-
Contingency Reserve, Lodging Tax, Park-supported through user charges. These op-
ing, Community Development Block Grant, erations are operated like a private business
Abatement Revolving, Police Special Pro-enterprise which requires periodic determi-
jects, Public Access Television, Gift & Do-nation of revenues earned, expenses in-
nations, Trial Improvement, One Percent for curred, and net income for capital, mainte-
Arts, and Conference Center Operations. nance, public policy, management control,
and accountability.
Debt Service Funds
These funds are used to account for the ac-These funds include: Water Utility, Water
cumulation of resources for and payment of Capital, Wastewater Utility, Wastewater
general obligation bond principal and inter-Capital, Stormwater Utility, Stormwater
est from governmental resources. The City Capital and Gold Mountain Golf Complex.
has three debt service funds: 2010 LTGO,
2010 UTGO/LTGO (B) and Government Internal Service Funds
Center LTGO. Internal Service Funds are used to account
for goods and services provided internally
Capital Improvement Funds to various City operations. The City uses
These funds are used to account for the ac-internal service funds to account for mainte-
quisition or construction of major capital nance and acquisition of its fleet of vehi-
facilities other than those funded by propri-cles, insurance premiums and claims, as
etary and trust funds. well as information technology services.
These funds include: General Government These funds are: Risk Management, Em-
Capital Improvement, Park Facilities Con-ployment Security, Accumulated Leave Lia-
struction, Lower Wheaton Way and Wash-bility, Equipment Rental Reserve—
ington Avenue Connector. Operations & Maintenance, Equipment
Rental Reserve—Equipment Reserve, and
ProprietaryFundsInformation Services.
Proprietary Funds are used to account for
the City’s business-type activities. BusinessBasis of Budgeting
-type activities provide specific goods or All of the funds are budgeted using the modified
services to a group of customers that are accrual basis of accounting. Modified accrual
Budget Process
accounting recognizes revenues when they be-Washington State Growth Management Act
come measurable and available. Measurable and defines the long-term capital plans of the
means that the dollar value of the revenue is City. However, the individual capital project
known. Available means that it is collectible expenditures are appropriated through annual
within the current period, or soon enough after budget ordinances. A Transportation Plan and
the end of the current period to pay liabilities of Comprehensive Wastewater and Water Plans
the current period. For this purpose the City have been previously prepared and adopted by
considers revenues to be available if they are the City Council in separate actions. The
collected within 30 days of the end of the cur-General Capital Improvement Plan has been
rent fiscal period. Expenditures generally are updated and is included in the Capital Im-
recorded when a liability is incurred. However, provement Funds section of this 2014 budget
debt service expenditures, as well as expendi-document.
tures related to compensated absences and
claims and judgments, are recorded only when The 2015 budget process began in February
payment is due. with a workshop to establish issues and goals
to be addressed in the development of the
Accounting Basisbudget. In mid March, budget preparation cal-
The basis of accounting refers to when revenues endars are distributed to departments. Specific
and expenditures or expenses are recorded in the guidelines providing instructions and forms
accounts and reported in the financial state-necessary for the development of the budget
ments. The City’s Annual Financial Report were distributed in July for both revenue and
shows the status of the City’s finances in con-expenditures. The budget submittals and re-
formance with generally accepted accounting quests were then due to Finance by mid July
principles (GAAP). In most cases this conforms (revenue) and early August (expenditures) and
to the way the City prepares its budget. Excep-are subsequently compiled for the review of
tions are as follows: the Department Directors and Mayor. The re-
Compensated absences liabilities that are view and revision process takes place over the
expected to be liquidated with expendable course of the next several weeks. Throughout
available financial resources are accrued as the budget process, meetings are held with
earned by employees (GAAP) as opposed to appropriate staff to discuss the proposed oper-
being expended when paid (Budget Basis). ating budget, its overall financial picture and
Principal payments on long-term debt within relevant services to be provided. The final
the Enterprise Funds are applied to the out-management review of the budget is per-
standing liability on a GAAP basis, as op-formed with the participation of Department
posed to being expended on a Budget Basis. Directors and the Mayor in a series of meet-
Capital Outlays within the Proprietary Funds ings—as needed to complete the review and
are recorded as assets on a GAAP basis and come to agreement on the final budget to be
expended on a Budget Basis. proposed to the City Council for adoption. In
accordance with RCW 35.33.055, the prelimi-
A Capital Improvement Planis prepared annual-nary budget must be made available for public
ly in accordance with the requirements of the review in the office of the City Clerk on or
Budget Process
before November 1 of each year. For this year’s Budget Calendar
process, this was done by October 22nd, 2014. February 2014
Joint Council/Administration retreat - Coun-
In October, the Mayor and Director of Financial cil sets goals and provides direction to ad-
Services submit the proposed budget to the City ministration.
Council in a public meeting—initiating the pub-
lic hearing and review process which is then March 2014
conducted throughout the month of November. Budget calendar are distributed.
Several workshops are held with the City Coun-
cil during November to explain significant sec-April/May 2014
tions of the proposed budget and answer ques-Capital budgets compiled for consideration.
tions. After the review period is concluded, any Individual projects to be included in the
changes determined necessary are then incorpo-2015 budget were reviewed and approved by
rated and the budget ordinance is presented for Council.
public hearing and City Council action. The
budget is required to be adopted by no later than June 2014
December 31. Finance calculates pay and benefit infor-
mation for current employees.
The City encourages public participation in the
budget process. Budget information is made July 2014
available to the public through open meetings , Sessions to review current year-to-date in-
by televising regular Council meetings on formation, year-end projections, forecasts for
Bremerton Kitsap Access Television, as well as 2015 and beyond, finance policy, fund struc-
by providing copies of the budget and Council ture, anticipated rate increases and other rev-
agenda items on the City’s web siteenue matters, discussion of and revisions to
(http://www.ci.bremerton.wa.us/) and making process and schedule.
hardcopies available in the City Council office Prepare budget template information, history
located on the sixth floor of the Norm Dicks information, demographic, department initia-
Government Center. tives, etc.
Distribute budget packet and instructions to
departments.
August & September 2014
Six-year Capital Improvement Plan (CIP) is
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).
Budget Process
Finance consolidates all department budgets
2014 BUDGET SCHEDULE
into working document.
CITY COUNCIL REVIEW & ADOPTION
September/October 2014
Meeting
Review/revise budgets for submittal to
DateTypeDescription/Topics
Council.
Budget Distribution and reading of the budg-
9/9/14 Mayor Finalize budget figures and review narra-
thru& Finance tives
et message.
9/26/14
Clerk publishes notice of filing of prelimi-
10/22/14 Council Meeting Proposed 2015 Budget (books) distribut-
nary budget and public hearing on property
ed to Council with tentative workshop
tax levy. schedule
10/22/14 NotificationClerk publishes notice of filing of pre-
liminary and final budget and public
November 2014
hearing on property tax levy
Budget presentations and workshops begin.
10/23/14 Proposed Budget available to the public
Clerk publishes notice of public hearing for
-on City website
10/31/14
final budget adoption.
Public hearing on revenue sources, property
11/6/14 Workshop City-Wide Budget Presentation and
Workshop
taxes, rates & fees, & utility rates.
11/2/14 NotificationClerk publishes notice of filing of
December 2014
& preliminary and final budget and public
Public hearing on 2015 budget adoption and
11/9/14 hearing on property tax levy
2015 final budget adjustments.
11/13/14 Workshop Budget Workshop—Q & A
&
11/17/14
Optional
11/20/14 Workshop Budget Workshop—
Final Q & A
11/19/14 Council Meeting Public hearing on revenue sources,
property taxes, rates and fees
12/3/14 Council Meeting Public hearing on 2015 budget and
adoption
Budget Process
Strategic Priorities and Initiatives
The Mayor and City Council have developed which highlights the City’s unique maritime
strategic priorities to guide the development,
atmosphere. Provide adequate parking while
direction, and management of the City. Specific also promoting efficient circulation. In key
initiatives to support these strategic priorities
areas identified for economic expansion, de-
have been identified with goals and measures velopable sites will be pre-qualified for envi-
described.
ronmental permitting as “planned actions”.
This will extend to rehabilitation programs,
Strategic Priorities
such as grant funding to clean up the City’s
challenging brownfield sites. Special accom-
Distinctive Growth, with Viable Neighbor-
modations, such as advanced utility planning
hoods and Centers that Provide Greater
and the provision of cutting edge technology,
Choice and Convenience
will further encourage use of these sites. The
The City will actively work towards achieving
City and its partnering jurisdictions will ap-
cohesive, stable neighborhoods that have a
ply appropriate tax strategies to attract and
homeowner majority. The architectural
retain businesses.
styles and scales, established boundaries, and
central features of neighborhoods will guide
Supportive Transportation, with Seamless,
the criteria and standards for new develop-
Efficient, and Varied Choices
ment to ensure compatibility with surround-
Bremerton’s size and role as a regional hub
ing qualities. Designated Centers along with
provides the foundation for an exemplary
existing traditional neighborhood businesses
transportation system, with diverse and con-
will offer and promote higher density life-
venient mobility options. The City, in cooper-
styles, encourage convenient commercial and
ation with State and with other transportation
employment services, and provide a greater
providers, will work to enhance and maintain
diversity of housing choices.
services and facilities that build on that diver-
sity, while striving to reduce the dominance
Enticing New Development and Retaining
of single-occupant automobile transportation.
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
Strategic Priorities and Initiatives
Improved Accessibility, Especially for the protection, and sanitary sewers. The City
Pedestrian
will partner with citizens, schools, and other
The City’s transportation system is well posi-local organizations to increase and enhance
tioned for innovative development, especially educational opportunities and provide an en-
expanded use of alternative travel options, vironment that embraces and supports fami-
enabled by the existing transit and ferry sys-lies and youth.
tems. Designated Centers will be strongly
Open Spaces, Natural Areas, and Parks
characterized by walkable designs with link-
ages to one another. Trails and bike lanes that Maximize the Natural Environment
and Promote Community Pride
will emphasize safety and have uniform sign-
age. Street ends, parks, and opens spaces Bremerton citizens will benefit from an open-
will offer recreational opportunities as well space system that increases the amount of
as access to the shoreline for everyone’s en-green-space and compliments habitat protec-
joyment. tion goals, public safety concerns, and recre-
ational needs. City owned properties will be
Quality Housing, with Broader Choices
well maintained and strategically incorpo-
The City will promote quality, affordable rated into this system.
housing, for all family types, ages, and in-
comes. New, creative housing projects, such Efficient, Accountable, and Financially Re-
sponsible City Governance
as artists’ lofts and courtyard homes, will
meet the need of special populations such as The City will maintain public trust and confi-
short term residents and citizens in need of dence by utilizing resources in the most open
transitional housing. Bremerton will promote and efficient manner possible. Resources en-
private and public efforts to secure adequate trusted to the City will be used in a manner
capital for affordable housing projects at that provides services, public facilities, and
competitive and favorable market costs. Pri-infrastructure necessary to meet the needs of
ority will go to projects that advance owner-the community—both today and in the future.
occupied units. The City’s adopted financial goals and poli-
cies provide the framework for financial
Safe, Healthy, Livable Neighborhoods
health and stability that is necessary to meet
The City will (within the limits of fiscal re-those expectations. The financial goals are
sources) proactively enforce ordinances, es-designed to achieve financial sustainability
pecially in relation to Code Enforcement, and flexibility, demonstrate proper steward-
Emergency Management and Community Po-ship of public funds, and provide accountabil-
licing. Public safety is primary. Public facil-ity.
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
Strategic Priorities and Initiatives
Personnel
Introduction shared revenues. There is a 3% salary increase
The City of Bremerton provides services and for the Judge in 2015.
programs for its citizens through the efforts of its
qualified and capable staff. The 2015 budget does not include a cost of living
adjustment for those employees covered under
The 2015 budget includes changes to staffing the “management, professional, confidential &
levels and pay bands as noted in the following fiduciary” pay plans. Finally, the budget also
tables. The approved pay bands are included in does not include cost of living pay adjustments
this section of the budget document. The Munic-for represented employees.
ipal Court Judge compensation was set at 95% of
the District & Superior Court judges’ salaries as The following pages provide information that
updated on September 1, 2014. The Judge’s affect our personnel along with a summary of
compensation adjustment is required in order to changes for 2015.
remain eligible to participate in certain state
Personnel
Some City employees who are eligible under est contribution from employees per month per
state law to be represented by a labor organiza-dependents covered. Currently the City’s medi-
tion are employed under labor contract provi-cal insurance plans are provided through KPS
sions on such matters as salaries, vacation, sick and Group Health. The City has continued to
leave, medical and dental insurance, working experience rapid escalation of medical insurance
conditions, and grievance procedures. Bremer-premium costs and the 2015 personnel budget
ton strives to complete these agreements in a anticipates an increase for Group Health and
timely manner and promote labor relations poli-KPS medical insurance premiums of 14.2% more
cies that are mutually beneficial to the City and than the 2014 rates based upon early insurance
employees. renewal rate indicators.
Employee Groups Pension Plans
Represented: Substantially all City full-time and qualifying
Teamster’s—(146.75 members) part-time employees participate in either a Public
Bremerton Police Officer’s Guild—(53 mem-Employees Retirement System (PERS) or the
bers)Law Enforcement Officers and Fire Fighters
Police Management Association—(4 members) (LEOFF) Retirement System. PERS and LEOFF
International Association of Firefighters—(56 are statewide local government retirement sys-
members) tems administered by the Department of Retire-
ment Systems. Compared to September 1, 2013,
Non-Represented:employer and employee contribution rates for
Management and Professional—44 PERS and LEOFF are unchanged. Adopted rates
Elected Positions—9 effective July 1, 2015 include a 1.79% increase
Seasonal, Part-Time & Extra Help—14.43 for PERS employer contributions and a 1.2%
increase in member rates. PSERS will increase
Medical Plans
for employers by 0.5% and 0.23% for employ-
The City provides medical insurance coverage to ees. The adopted rate for LEOFF members does
employees and their dependents and provides for not include an increase for 2015. These rates are
the payment of insurance premiums with a mod-determined by the State Legislature.
Pension Plans
Rate of Contributions
As of September 1, 2014
CityEmployeeTotal
LEOFF 10.18%0.00%0.18%
LEOFF 25.23%8.41%13.64%
PERS 19.21%6.00%15.21%
PERS 29.21%4.92%14.13%
PERS 39.21%VariableVariable
PSERS10.54%6.36%16.90%
Personnel
Personnel
DepartmentPositionActionFTE Change
Authorized Staffing Per 2014 Amended Budget326.58
Legal Technician - CourtDecrease in Staffing-0.50
FirefighterIncrease in Staffing2.00
Lead Street Service SpecialistIncrease Due to Reorganization1.00
Street Service SpecialistDecrease Due to Reorganization-1.00
Video Specialist - BKATIncrease in Staffing1.00
Authomotive Technician AssistantDecrease Stafing-1.00
Sub-Total
1.50
Part-Time & Seasonal FTE by Department
Finance - Clerical-0.37
Human Resources - Clerical-0.14
Police - Part-Time Technical (Temporary)-0.06
Police - Part-Time Cadets0.76
Parks - Maintenance Seasonal Laborer0.31
PW Admin - Clerical-0.50
Water Resources - Intern-0.05
WWTP Seasonal Laborer-0.42
Forestry - Seasonal Laborer-0.38
Street - Seasonal Labor0.62
Engineering - Part-Time (changed to temporary)-0.67
Sub-Total-0.90
Authorized Staffing Per 2015 Budget327.18
Personnel
Personnel
Monthly Salary Range
Function/Department 2009 2010 2011 2012 2013 2014 2015 Low High
City Council
City Council9.00 9.00 9.00 9.00 7.009.00 7.00 $1,000$1,150
Legislative Assistant1.00 1.00 1.00 1.00 1.001.00 1.00 $5,447$6,637
Council/Auditor Assistant0.80 0.80 0.80 0.80 0.800.80 0.80 $4,697$5,723
Total City Council 10.80 10.80 10.80 10.80 10.80 8.808.80
Executive
Mayor 1.00 1.00 1.00 1.00 1.001.00 1.00 $8,917$8,917
Executive Assistant 1.00 1.00 1.00 1.00 1.001.00 1.00 $5,447$6,637
Total Executive 2.00 2.00 2.00 2.00 2.002.00 2.00
Financial Services
Director of Financial Services 1.00 1.00 1.00 1.00 1.001.00 1.00$9,377$11,425
Assistant Director of Financial Services 1.00 1.00 1.00 1.00 1.001.00 1.00 $6,972$8,495
City Clerk 1.00 1.00 1.00 1.00 1.001.00 1.00 $4,697$5,723
Deputy City Clerk 1.001.00 - - - - $4,249$5,001-
PW Financial Manager - - - - 1.00 - $6,317$7,696-
Accountant - Financial Analyst - - - - - 2.002.00 $5,582$6,591
Budget Analyst 1.00 1.00 1.00 1.00 1.001.00 1.00 $5,184$6,317
Accounting Assistant Sr. 3.00 3.00 3.00 3.00 3.004.00 3.00 $3,812$4,486
Accounting Assistant II 2.00 2.00 2.00 1.00 1.001.00 1.00 $3,435$4,025
Payroll Specialist 1.00 1.00 1.00 1.00 1.001.00 1.00 $3,812$4,486
Part-Time Clerical 0.38 0.38 0.38 0.38 0.750.38 0.38
Total Financial Services 11.3811.38 10.38 9.38 11.38 11.75 11.38
Human Resources
Human Resources Manager 1.00 1.00 1.00 1.00 1.001.00 1.00 $6,637$8,086
Human Resources Analyst 1.00 1.00 1.00 - - 1.001.00 $5,184$6,317
Human Resources Generalist - - - - - 1.001.00 $4,050$4,935
Human Resources Assistant - - - 1.001.00 - $3,435$4,025-
Seasonal Clerical* - - - - - 0.14 -
Total Human Resources 2.00 2.00 2.00 2.00 3.142.00 3.00
Legal
City Attorney 1.00 1.00 1.00 1.00 1.001.00 1.00$9,852$12,004
Assistant City Attorney III 2.00 2.00 1.00 1.00 1.001.00 1.00 $7,325$8,925
Assistant City Attorney I - - - - - 1.001.00 $5,184$6,317
City Prosecutor 1.00 1.00 1.00 2.00 1.001.00 1.00 $6,012$7,325
Assistant City Prosecutor II 1.00- 1.00 1.00 1.001.00 1.00 $5,184$6,317
Assistant City Prosecutor I 1.00 - - - - - $4,470$5,447-
Risk Management Specialist 1.00 1.00 1.00 1.00 1.001.00 1.00 $5,723$6,972
Paralegal 1.00 - - - - - $5,447$6,637-
Legal Assistant II 1.00 2.00 2.00 2.00 2.002.00 2.00 $4,050$4,935
Legal Assistant I 1.00 - - - - - $3,855$4,697-
Part-Time Clerical* - - - - - 0.630.63
Total Legal 9.00 8.00 7.00 8.00 8.637.00 8.63
Personnel
Monthly Salary Range
Function/Department 2009 2010 2011 2012 2013 2014 2015 Low High
Municipal Court
Municipal Court Judge 1.00 1.00 1.00 1.00 1.001.00 1.00 $11,786$11,786
Court Administrator 1.00 1.00 1.00 1.00 1.001.00 1.00 $6,637$8,086
Probation Officer 1.00 1.00 1.00 1.00 1.001.00 1.00 $4,249$5,001
Legal Technician Sr. 1.00 1.00 1.00 2.00 2.002.00 2.00 $4,740$5,582
Legal Technician 7.00 7.00 7.00 5.00 4.504.50 4.00 $3,435$4,025
Part-Time Clerical* - - - - - 0.380.38
Total Municipal Court 11.0011.00 11.00 9.5010.00 9.88 9.38
Community Development
Director of Community Development 1.00 1.00 1.00 1.00 1.001.00 1.00$8,925$10,875
Assistant Director of Community Development1.00 1.00 1.00 1.00 1.00 - $6,972$8,495-
Building Official - - - - 1.00 1.001.00 $6,637$8,086
Senior Planner - - - - - 2.002.00 $5,447$6,637
Office Assistant Sr. Spec. 1.00 1.00 1.00 - - - $3,812$4,486-
$5,277$6,2381.00
Code Enforcement Officer 1.00 1.00 1.00 1.001.00 1.00
Project Assistant 1.00- 1.00 1.00 1.001.00 1.00 $3,812$4,486
Planner II 1.00 1.00 3.00 3.00 1.003.00 1.00 $5,277$6,238
Planner I 2.002.00 - - - 1.001.00 $4,740$5,582
Building Development Specialist III 1.00 1.00 1.00 1.00 - - $5,277$6,238-
Building Development Specialist II 1.00 1.00 1.00 1.00 1.001.00 1.00 $4,740$5,582
Building Development Specialist I 1.00 1.00 1.00 1.00 2.001.00 2.00 $4,025$4,740
Total Community Development 11.0010.00 11.00 10.0010.00 11.00 11.00
Police Department
Police Chief 1.00 1.00 1.00 1.00 1.001.00 1.00$9,852$12,004
Police Captain 2.00 2.00 2.00 2.00 2.002.00 2.00$9,566$10,226
Police Lieutenant 3.00 3.00 3.00 2.00 2.002.00 2.00 $8,214$8,978
Police Sergeant 8.00 8.00 8.00 8.00 8.008.00 8.00 $6,803$7,398
Police Officer 49.0052.00 46.00 45.0045.00 45.00 45.00 $5,098$6,283
Court Security Home Detention Specialist 1.50 1.50 1.00 1.00 1.001.00 1.00 $4,249$5,001
Warrant Server 2.00 2.00 2.00 2.00 2.002.00 2.00 $4,249$5,001
Police Support Manager 1.001.00 - - - - $5,723$6,972-
Police Records Specialist II 5.00 5.00 4.00 4.00 4.004.00 4.00 $3,621$4,249
Office Assistant Sr. 4.00 3.00 3.00 3.00 3.003.00 3.00 $3,435$4,025
Evidence Property Control Specialist 1.00 1.00 1.00 1.00 1.001.00 1.00 $3,257$3,812
Lead Evidence Property Control Specialist 1.00 1.00 1.00 1.00 1.001.00 1.00 $3,435$4,025
Community Resource Specialist 1.00 1.00 1.00 0.60 1.001.00 1.00 $4,740$5,582
Part-time Temporary - - - - - 0.760.06
Total Police Department 82.50 78.50 73.00 71.0070.60 71.06 71.76
Personnel
Monthly Salary Range
Function/Department 2009 2010 2011 2012 2013 2014 2015 Low High
Fire Department
Fire Chief 1.00 1.00 1.00 1.00 1.001.00 1.00$9,377$11,425
Assistant Fire Chief 1.00 1.00 1.00 - - - $8,495$10,351
Battalion Chief 1.00 3.00 3.00 3.00 3.003.00 3.00 $8,960$9,676
Battalion Chief Training 1.00- 1.00 1.00 1.001.00 1.00$9,355$10,103
Fire Captain 3.00 3.00 3.00 3.00 3.003.00 3.00 $8,169$8,823
Fire Captain - Deputy Fire Marshal 1.00 1.00 1.00 1.00 1.001.00 1.00 $8,564$9,249
Fire Captain - Medical Officer 1.001.00 - 1.001.00 1.00 1.00 $8,169$8,823
Firefighter/Fire Prevention 1.00 1.00 1.00 1.00 1.001.00 1.00 $7,576$8,182
Fire Lieutenant Training - 1.00 - - - - $7,971$8,609-
Fire Lieutenant 13.00 10.009.00 9.00 9.009.00 9.00 $7,576$8,182
Firefighter 15.0018.00 14.00 15.0015.00 15.00 17.00 $4,612$7,115
Firefighter/SCBA 3.00 3.00 3.00 3.00 3.003.00 3.00 $4,796$7,400
Firefighter/Equipment Maintenance 3.00 3.00 3.00 3.00 3.003.00 3.00 $4,796$7,400
Paramedic/Firefighter 15.0015.00 15.00 14.0014.00 14.00 14.00 $8,188$8,004
Office Assistant Sr. Spec. 1.00 1.00 1.00 1.00 1.001.00 1.00 $3,812$4,486
Total Fire Department 62.00 59.00 57.00 56.0056.00 56.00 58.00
City Auditor
City Auditor 1.00 1.00 1.00 1.00 1.001.00 1.00 $7,325$8,925
Council/Auditor Assistant 0.20 0.20 0.20 0.20 0.200.20 0.20 $4,697$5,723
Total City Auditor 1.20 1.20 1.20 1.20 1.201.20 1.20
Parks & Recreation
Director of Parks & Recreation 1.00 1.00 1.00 1.00 1.001.00 1.00$8,495$10,351
Parks Preservation & Development Manager1.00 1.00 1.00 1.00 1.001.00 1.00 $5,447$6,637
Parks Maintenance Manager 1.00 1.00 1.00 1.00 1.001.00 1.00 $5,723$6,972
Athletics/Recreation Manager 1.00 1.00 1.00 1.00 1.001.00 1.00 $5,723$6,972
Parks Maintenance Supervisor 1.00 1.00 1.00 1.00 1.001.00 1.00 $5,582$6,591
Professional/Management 0.55 - - - - - -
Office Assistant III 1.00 1.001.00 - - - $3,257$3,812-
Office Assistant II 1.001.00 - - - - $3,094$3,621-
Office Assistant I - - - - - 0.750.75 $2,932$3,435
Parks Service Specialist, Sr. 4.00 4.00 4.00 4.00 4.004.00 4.00 $4,249$5,001
Parks Service Specialist 4.00 4.00 4.00 4.00 4.004.00 4.00 $3,812$4,486
Parks Laborer 4.50 4.50 3.00 3.00 2.002.00 2.00 $2,789$3,257
Recreation Program Coordinator III 2.00 2.00 2.00 2.00 2.002.00 2.00 $4,249$5,001
Recreation Program Coordinator II 2.00 2.00 1.00 1.00 1.001.00 1.00 $4,025$4,740
Recreation Program Coordinator I 1.001.00 - - - - $3,435$4,025-
Parks Maintenance Seasonal Labor* - - - - - 2.291.98
Parks & Recreation Seasonal Labor* - - - - - 1.991.99
Total Parks & Recreation 24.5025.05 20.00 18.0019.00 22.72 23.03
Personnel
Monthly Salary Range
Function/Department 2009 2010 2011 2012 2013 2014 2015 Low High
Engineering
City Engineer 1.00 1.00 1.00 1.00 1.00 1.00 $8,495$10,3511.00
Managing Engineer 2.00 2.00 2.00 2.00 2.00 2.00 2.00$6,972$8,495
Project Manager 2.002.00 1.00 - - - - $6,637$8,086
Office Assistant Senior 1.001.00 1.00 1.00 1.00 - - $3,435$4,025
Project Assistant 1.001.00 1.00 1.00 1.00 2.00 2.00$3,812$4,486
Civil Engineer III 1.001.00 1.00 1.00 1.00 - - $6,238$7,318
Civil Engineer II 3.00 3.00 2.00 2.00 2.00 3.00 3.00$5,900$6,960
Civil Engineer I 1.001.00 1.00 1.00 1.00 - - $5,277$6,238
Engineering Technician Sr. 2.002.00 1.00 1.00 1.00 1.00 1.00$5,900$6,960
Engineering Technician IV 6.006.00 6.00 6.00 6.00 5.00 5.00$5,001$5,900
Engineering Technician III 2.00 - - - - - - $4,486$5,277
Engineering Technician II 1.001.00 2.00 - - - - $4,025$4,740
$4,025$4,740
Permit Technician 1.00 1.00 - - - - -
Seasonal Clerical/Intern and Part-time - - - - - 0.95 0.28
Total Engineering 24.00 22.00 19.00 16.00 16.00 14.2814.95
Economic Development
Redevelopment Projects Administrator 1.00 - - - - - $9,377$11,425-
Total Economic Development 1.00 - - - - - -
Total General Fund 251.93 241.38 214.98224.38 214.88 222.46221.13
Community Development Block Grant
Community Development Programs Administrator1.00 1.00 1.00 1.00 1.00 1.00 1.00$5,723$6,972
Community Development Programs Coordinator1.00 1.00 - - - - - $5,184$6,317
Community Development Programs Specialist- - 1.00 1.00 - - - $4,470$5,447
Total Community Development Block Grant 2.00 2.00 2.00 2.00 1.00 1.00 1.00
BKAT
Public Access Manager 1.001.00 1.00 1.00 1.00 1.00 1.00$5,447$6,637
Production Administrator 1.001.00 1.00 1.00 1.00 1.00 1.00$4,697$5,723
Video Specialist $3,330$4,0501.00
- 1.27 1.27
Part-Time Labor* - - - -
Total BKAT 2.002.00 2.00 2.00 2.00 3.27 4.27
Park Plaza Construction Fund
Redevelopment Projects Administrator - 1.00 - - - - $9,377$11,425-
Total Park Plaza Construction Fund - 1.00 - - - - -
Personnel
Monthly Salary Range
Function/Department 2009 2010 2011 2012 2013 2014 2015 Low High
Public Works & Utilities
Street Department
Public Works Operations Manager 1.00 1.001.00 1.00 1.00 1.00 1.00 $6,972$8,495
Electronics Supervisor 1.001.00 1.00 - - - - $5,582$6,591
Street Service Specialist Supervisor 2.002.00 2.00 1.00 1.00 1.00 1.00 $5,582$6,591
Sign Shop Service Specialist Supervisor 1.001.00 - - - - - $5,582$6,591
Electronics Technician 1.004.00 1.00 1.00 1.00 1.00 1.00 $5,001$5,900
Journey Level Electrician 3.003.00 2.00 2.00 2.00 2.00 2.00 $5,001$5,900
Lead Street Service Specialist -- - - - - 1.00 $5,001$5,900
Street Service Specialist Sr. 3.003.00 3.00 2.00 2.00 2.00 1.00 $4,486$5,277
Street Service Specialist 3.003.00 3.00 3.00 3.00 3.00 3.00 $4,025$4,740
Sign Shop Service Specialist Sr. 1.001.00 1.00 1.00 1.00 1.00 1.00 $4,486$5,277
Sign Shop Service Specialist -1.00 - - - - - $4,025$4,740
Accounting Assistant Senior 1.001.00 1.00 - - - - $3,812$4,486
Seasonal Labor* -- - - - 0.6 1.220
Total Street Department 21.00 15.0017.00 11.00 11.00 11.60 12.22
Public Works & Utility Administration
Director of Public Works & Utilities 1.001.00 1.00 1.00 1.00 1.00 1.00 $9,377$11,425
Project Manager -1.00 - - - - - $6,637$8,086
PW&U Financial Manager 1.00 1.001.00 1.00 - - - $6,317$7,696
Administration Division Manager 1.001.00 - - 1.00 1.00 1.00 $5,447$6,637
Utility Accounts Supervisor 1.001.00 1.00 1.00 1.00 1.00 1.00 $5,001$5,900
Accountant 1.001.00 1.00 - - - - $4,740$5,582
Accounting Assistant Senior 2.002.00 2.00 2.00 - 1.00 1.00 $3,812$4,486
Accounting Assistant III 1.001.00 1.00 1.00 1.00 1.00 1.00 $3,621$4,249
Accounting Assistant II 1.001.00 1.00 1.00 1.00 1.00 1.00 $3,435$4,025
Customer Service Representative 2.002.00 2.00 2.00 1.00 1.00 1.00 $3,257$3,812
Office Assistant Senior Spec. 1.001.00 1.00 1.00 - - - $3,812$4,486
Office Assistant Senior 1.00 1.001.00 1.00 2.00 3.00 4.00 $3,435$4,025
Office Assistant II 2.002.00 1.00 1.00 1.00 - - $3,094$3,621
Web Support Specialist 1.001.00 - - - - - $3,812$4,486
Part-Time Clerical* -- - - - 1.00 0.50
Total Utility Administration 16.0017.00 13.00 12.00 9.00 11.00 11.50
Utility Operations
Water Resources
Water Resources Manager 1.001.00 1.00 1.00 1.00 1.00 1.00 $6,972$8,495
Water Operator Lead 1.00 1.001.00 1.00 1.00 1.00 1.00 $5,001$5,900
Water Operator Senior 2.00 2.002.00 2.00 2.00 2.00 2.00 $4,486$5,277
Water Operator 2.00 2.002.00 2.00 2.00 2.00 2.00 $4,025$4,740
Water Resources Operations Supervisor 1.00 1.001.00 1.00 1.00 1.00 1.00 $5,582$6,591
NPDES Stormwater Permit Coordinator -- - - - 1.00 1.00 $5,582$6,591
Water Resources Assistant 1.001.00 - - - - - $3,621$4,249
Electronics Technician -- - 1.00 1.00 1.001.00 $5,001$5,900
Environmental Technician 2.752.75 3.00 3.00 3.00 2.00 2.00 $5,001$5,900
Seasonal Clerical/Intern* -- - - - 0.24 0.19
Total Water Resources 10.75 10.0010.75 11.00 11.00 11.24 11.19
Personnel
Monthly Salary Range
Function/Department 2009 2010 2011 2012 2013 2014 2015 Low High
Wastewater
Wastewater Manager1.00 1.00 1.00 1.00 1.00 1.00 1.00$6,972$8,495
Wastewater Treatment Plant Operations Supv.1.00 1.00 1.00 1.00 1.00 1.00 1.00$5,582$6,591
Wastewater Treatment Plant Maint. Supv. 1.001.00 1.00 1.00 1.00 1.00 1.00$5,582$6,591
Wastewater Treatment Plant Operator I 3.003.00 3.00 3.00 3.00 3.00 3.00$4,740$5,582
Wastewater Treatment Plant Operator II 2.002.00 2.00 2.00 2.00 2.00 2.00$5,001$5,900
Wastewater Treatment Plant Operator Trainee- 1.00 - - - - - $4,025$4,740
Wastewater Treatment Plant Industrial Mechanic4.00 4.00 4.00 4.00 4.00 3.00 3.00$4,170$4,909
Electronics Technician 1.001.00 1.00 1.00 - - - $5,001$5,900
WWTP Instrumentation & Control Specialist- - - - 1.00 1.00 1.00$5,001$5,900
Journey Electrician 1.001.00 1.00 1.00 1.00 1.00 1.00$5,001$5,900
WWTP Laboratory Technician 1.001.00 1.00 1.00 1.00 1.00 1.00$4,486$5,277
Computerized Maint. Mgmt. Sys. Tech. 1.001.00 1.00 1.00 1.00 1.00 1.00$5,001$5,900
Accounting Assistant Senior 1.00 1.00 1.00 1.00 1.00 1.00 1.00$3,812$4,486
Utilities Laborer - - - - - 2.00 2.00$2,789$3,257
Seasonal Labor* - - - - - 1.68 1.26
Total Wastewater 17.00 18.00 17.00 17.00 17.00 19.2619.68
Utilities Operations & Facilities
Utility Operations Manager 1.001.00 1.00 1.00 1.00 1.00 1.00$6,972$8,495
Water Distribution Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00$5,582$6,591
Lead Utilities Service Specialist 3.003.00 3.00 3.00 3.00 3.00 3.00$5,001$5,900
Utilities Service Specialist Senior 9.00 9.00 9.00 9.00 9.00 10.0010.00 $4,486$5,277
Utilities Service Specialist 11.00 11.00 11.00 9.00 9.00 11.0011.00 $4,025$4,740
Sewer/Storm Collection Supervisor 1.001.00 1.00 1.00 1.00 1.00 1.00$5,582$6,591
Cross Connection Control Specialist 1.001.00 1.00 1.00 1.00 - - $5,277$6,238
Utilities Complicance Specialist - - - - - 1.00 1.00$5,277$6,238
Lead Facilities Service Specialist 1.001.00 1.00 1.00 1.00 1.00 1.00$5,001$5,900
Facilities Service Specialist Senior 1.001.00 1.0 0 1.00 1.00 - - $4,486$5,277
Facilities Service Specialist 2.002.00 2.00 2.00 2.00 - - $4,025$4,740
Facilities/Inventory Supervisor 1.001.00 1.00 1.00 1.00 1.00 1.00$5,582$6,591
Utilities Laborer - - - - - 1.00 1.00$2,789$3,257
Seasonal Labor* - - - - - 3.28 3.28
Total Utilities Operations & Facilities 32.00 32.00 32.00 30.00 30.00 34.2834.28
Forestry
Forestry Manager 1.001.00 1.00 1.00 1.00 - - $6,972$8,495
Forestry Service Specialist Supervisor 1.001.00 1.00 1.00 1.00 1.00 1.00$5,900$6,960
Forestry Service Specialist Senior 2.002.00 2.00 2.00 2.00 1.00 1.00$4,249$5,001
Forestry Service Specialist - - - - - 1.00 1.00$3,812$4,486
Office Assistant Senior - - - - - 1.00 - $3,435$4,025
Seasonal Part-time - - - - - 0.38 -
Total Forestry 4.004.00 4.00 4.00 4.00 4.38 3.00
Total Public Works & Utility Operations 101.75 97.75 91.00 85.00 82.00 91.4592.18
Personnel
Monthly Salary Range
Function/Department 2009 2010 2011 2012 2013 2014 2015 Low High
Equipment Maintenance
Fleet Manager1.00 1.00 1.00 - - - - $6,012$7,325
Accounting Assistant II 1.00 1.00 1.00 1.00 - - - $3,435$4,025
Automotive Equipment Technician Supervisor1.00 1.00 1.00 1.00 1.00 1.00 1.00$5,582$6,591
Automotive Equipment Tech. 3.003.00 3.00 2.00 2.00 2.00 2.00$4,486$5,277
Automotive Technician Assistant 1.001.00 1.00 1.00 1.00 1.00 - $3,435$4,025
Total Equipment Maintenance 7.007.00 7.00 5.00 4.00 4.00 3.00
Information Technology
Information Systems Manager 1.001.00 1.00 1.00 1.00 1.00 1.00$6,972$8,495
Network Administrator 1.001.00 1.00 1.00 1.00 1.00 1.00$5,582$6,591
GIS Application Support Specialist - - - - - 1.00 1.00$5,582$6,591
Application Support Analyst 1.001.00 1.00 1.00 1.00 - - $5,001$5,900
Lead PC Technician 1.001.00 1.00 1.00 1.00 1.00 1.00$5,001$5,900
PC Technician 1.001.00 1.00 - - - - $4,486$5,277
Web Support Specialist - - 1.00 1.00 1.00 1.00 1.00$3,812$4,486
Total Information Technology 5.005.00 6.00 5.00 5.00 5.00 5.00
Total Employees 369.68 356.13 313.98332.38 308.88 327.18326.58
* 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 Population10.109.738.818.097.798.638.59
City Population36,62036,62037,72938,79039,65037,85038,080
Budget Detail
Understanding the Bremerton Budget
The City of Bremerton presents budgeted financial information in detail tables by fund. Each
table includes several columns:
Fund Name
ActualActualBudgetBudget
2012201320142015
Column 1—Description
Resources are grouped by seven different rev-In addition to the budget detail tables for each
enue types; requirements are grouped by ex-fund, information about each fund and the ser-
penditure type. vices provided by each department are shown
including additional detail on:
Column 2 & 3—Actual data for prior two
years Number of full time equivalent em-
Revenues and expenditures for the prior two ployees (FTEs);
fiscal years are shown in the second and third Types of revenues and expenditures;
columns of the budget detail for each fund. Description of services provided;
A listing of accomplishments and an
Column 4—Budget for current year data overview of goals and objectives; and
Revenues and expenditures for the current Performance measurement data relat-
fiscal year are shown on a budgeted basis in ed to city services
the fourth column of the budget detail for
each fund.
Column 5—Proposed budget for fiscal year
2015
Revenues and expenditures for fiscal year are
shown on a proposed basis in the sixth col-
umn of the budget detail for each fund.
Budget Detail
General Fund Overview
Introduction:
The General Fund is the principal governmental vate utility taxes, federal and state grants, fines,
fund of the City and is used to account for all and charges for services. These resources pay
revenues and expenditures which are not ac-for police, fire, parks, municipal court, police
counted for in any other fund. The majority of and fire pension, community development, eco-
General Fund revenue come from property taxes, nomic development, government facilities, and
sales taxes, business and occupation taxes, pri-administration.
General Fund
ActualActualActualActualBudgetBudget
201020112012201320142015
Taxes$21,840,756$21,914,658$22,034,371$21,923,588$22,063,669$23,147,565
Licenses & Permits903,6251,034,545867,468992,460961,1701,037,400
Intergovernmental2,598,6701,846,5131,259,048897,937693,8661,064,182
Charges for Services3,880,4233,187,4304,980,8114,673,7585,247,0275,500,392
Fines & Forfeits1,218,2811,228,1481,214,6191,041,637953,700979,700
Other Revenue5,061,9404,512,1174,815,2854,460,6454,473,2354,607,265
Total$35,503,695$33,723,411$35,171,602$33,990,025$34,392,667$36,336,504
OverviewProperty Tax
Budgeted General Fund revenue for 2015 incor-The City’s property tax is levied based on the
porates anticipated increases in all categories. assessed property value from the previous year,
Taxes have remained relatively unchanged for as determined by the Kitsap County Assessor.
the period spanning 2009 through 2014, but Annually the City Council sets the property tax
combined for 2015, reflect a 4.9% increase over levy as part of the annual budget process. The
the prior year budget. Total revenue budget includes an increase of one percent, plus
($36,336,504) reflects a 6.9% increase from the value of new construction and annexed prop-
2013 actuals and a 4.4% increase over 2014 pro-erties.
jections. Though overall increases are encourag-
ing, it is important to note that ongoing revenues An historical collection rate of 95% has been
are not keeping up with anticipated increases for used to estimate property tax revenue, a 1% in-
ongoing expenditures. crease from prior year. With voter approval of I-
General Fund Overview
747, cities are limited to revenue increases of the thousand dollars ($1,000) of assessed valuation,
lesser of inflation or one percent plus new con-has been levied with estimated revenue
struction each year. In years in which the infla-(including delinquencies) of $1.19M. The fol-
tion rate is less than one percent there is a hard-lowing tables recap the City’s recent property tax
ship provision that allows the City, if tax vote levy information along with 2015 estimates.
room is available, to assess up to a one percent Property tax dollars are allocated among the state
increase. The current year inflation rate is ex-and six taxing districts. For taxes collected in
pected to be above one percent and the budget 2015, only $0.26 of every dollar is distributed to
includes a levy increase of one percent. In addi-the City of Bremerton.
tion, the EMS tax levy of fifty cents ($0.50) per
Historical City Assessed Valuation, Property Taxes Levied, and Property Tax Rates - City of Bremerton - 2010 - 2015
Emergency MedicalCityTotal
Assessed ValuationRegularServicesBonds
YearAmount Per $1,000AmountPer $1,000AmountPer $1,000AmountPer $1,000
20152,345,012,7886,902,3382.911,172,0560.50905,0000.398,979,3943.80
20142,293,000,7296,764,8172.951,146,5010.50897,6380.408,808,9563.85
20132,394,781,6006,613,9922.761,197,3910.50833,0380.358,644,4213.61
20122,548,965,4926,522,9622.561,274,4820.50778,8260.318,576,2703.37
20112,748,747,7946,403,3902.331,374,3730.50806,0310.308,583,7943.13
20102,899,484,5086,269,8232.161,449,7420.50887,3040.318,606,8692.97
Note: 2015 are estimates
Historical Ad Valorem Property Tax Rates in the City of Bremerton 2010 - 2015
(Rates in Dollars per $1,000 of Assessed Valuation
Total City of BremertonOther Government AgenciesTotal
CityEmergencySchool
CollectionGeneralCityMedicalWashKitsapPort ofDistrictRegional
YearFundBondsServicesTotalPercentStateCountyBremertonNo. 100PUDLibraryTotalPercentTotal
2015$2.91$0.39$0.50$3.80100.0%$0.00$0.00$0.00$0.00$0.00$0.00$0.000.0%$3.80
20142.950.400.503.8526.3%2.471.240.715.890.090.4010.7973.7%14.64
20132.760.350.503.6125.8%2.511.200.695.530.080.3910.4074.2%14.01
20122.560.310.503.3726.3%2.501.140.814.540.080.379.4473.7%12.81
20112.330.300.503.1326.3%2.381.070.794.140.070.358.7973.7%11.92
20102.160.310.502.9727.1%2.130.950.773.760.070.328.0072.9%10.97
Note: At time of publication other government agency data unavailable for 2015.
General Fund Overview
Property Tax Distribution
Historical Sales Tax
$9,000
$8,000
$7,000
$6,000
$5,000
$4,000
$3,000
$2,000
$1,000
$0
201520142013201220112010
RegularCriminal Justice
Historical
City of Bremerton
Sales & Use Tax - 2010-2015
YearRegularCriminal Justice
$7,200,000$480,000
2015
20146,500,000425,588
20136,362,000446,000
20126,504,599451,761
20116,234,057446,258
20105,973,802418,917
2014 & 2015 Budget
Sales & Use Tax
over 2014 year-end projections. The anticipated
additional $350k is attributed to increases in au-
The sales tax rate in Bremerton is 8.7%. Of this to sales, the City’s primary source of sales tax,
amount, the City’s portion is .85%, with the bal-along with significant increases in food and bev-
ance going to other agencies. The budgeted erage services and construction. Specialty trade
amount for 2015, including criminal justice, is contractors, telecommunications, and rental and
$7.68 million. Combined sales and use tax reve-leasing services are also showing significant
nue for 2015 is budgeted with a increase of 4.8% growth over the prior year.
General Fund Overview
Utility Tax O tax exemption for businesses was increased to
$120k as part of a long-term plan to eliminate
Utility taxes are levied on the gross operating the City’s dependency on Business and Occupa-
revenues earned by private utilities; electric, tion Tax revenue. Business & Occupation Tax is
gas, telephone, cable television, and solid waste, the fourth largest source of revenue in the Gen-
within Bremerton. eral Fund and is budgeted at $2.68M in 2015.
In totality, the budget anticipates $4.378M from
Business & Occupation Tax
utility taxes, which represents a $5k increase
over the prior year. The 2015 budget includes
an increase in natural gas (23.5%), an increase
$2,800
for cable (5.43%), and a slight increase in gar-
$2,750
bage/solid waste (1%); along with reductions
$2,700
for telephones (-3.24%) and electricity (-
4.15%). Overall, projected utility taxes remain
$2,650
relatively flat over 2014 year-end projections.
$2,600
$2,550
Utility Taxes
$2,500
201520142013201220112010
$5,000
$4,000
Solid Waste
Other Taxes
$3,000
Cable TV
Telephone The remaining tax revenues compose a small
$2,000
share of total tax receipts for the City. These
Gas
$1,000
other taxes are as follows:
Electric
Amusement Device Gross Receipts Tax -
$0
rate of 2% on gross revenues
201520142013201220112010
Gambling Taxes (including pull tabs, card
rooms, bingo, raffles, and fundraising) - rates
Business & Occupation Tax
vary from 2% to 20%
Leasehold Tax — State tax of 12.84% of
The City of Bremerton imposes a local business
which the City is allocated a 4% portion
and occupation tax which applies to the gross
income of businesses that engage in business
The 2015 budget anticipates receipts of $184k
activity within the City. Tax rates vary from
from these sources, which is a decrease of 2%
0.125% to 0.2% of gross revenue depending on
over the prior year budgeted receipts.
the classification of business activity. The B &
General Fund Overview
Licenses and Permits
Excise Tax revenue has dropped to 38% of
2011 receipts; however Liquor Board Profits
Bremerton collects license and permit fees that have offset the reduction with an increase of
include, among others, annual business licenses, $63k for the same time period. To be eligible to
building permits, and franchise fees. The Com-receive liquor taxes and profits, the City must
munity Development Department issues a num-devote at least two percent of its distribution to
ber of permits for new construction and develop-support an approved alcoholism or drug addic-
ment including building permits and various tion program.
building, plumbing, and mechanical inspection
permits. These building related fees are depend-State distributed Criminal Justice revenue also
ent on new construction and can be an unstable reflects a $118k increase over the 2014 budget,
source of income and are therefore budgeted and is distributed in part on a per capita basis.
more conservatively.
Total projected intergovernmental revenue for
The 2015 budget anticipates receipts of 2015 is $1.064M.
$1,037M from various license and permit
Charges for Service
sources, which is a increase of 7.93% compared
to the prior year budget. The major driver for
the increase are building permits which account Plan check fees are charged for development
for 36% of the total revenue in this category and drawing review prior to the issuance of building
accounts for $75k of additional budgeted reve-permits and are budgeted at $250k in 2015, a
nue.52% increase from the prior year budget. This
is primarily due to a steady increase in plan re-
Intergovernmental Revenue views in 2014 that are anticipated to continue in
the upcoming year.
Intergovernmental revenues are made up of
State shared revenues, grants, and other inter-The City of Bremerton Parks & Recreation De-
governmental revenues. State-collected reve-partment provides a variety of services for our
nues that are shared with all cities are allocated residents. The fees from these services include
to individual jurisdictions on a per capita basis. all participant and sponsorship fees for City rec-
Population figures, determined annually as of reation programs. Recreation fees are budgeted
April 1 by the State demographer in the Office slightly above 2014 at $253k, 2%.
of Financial Management, are used as the basis
for the per capita distribution of these funds. The City of Bremerton Fire and Emergency
Services Department charges a fee for ambu-
The budget includes liquor excise tax receipts lance transport services which are increased in
and liquor board profits totaling $407k, an in-2015 by $30,000. The main source of revenue
crease of approximately 6.7% from prior years’ for transport services comes from payments re-
budget. With recent privatization of liquor sales, ceived from Medicare.
General Fund Overview
Many of the City’s administrative services are ments for 2015 include $1.366M from Water,
provided centrally for the benefit of all depart-$2.621M from Wastewater, and $145k from the
ments and funds. These costs are allocated to the Stormwater systems. These amounts are un-
proprietary funds. The 2015 charges are calcu-changed from 2013 actuals.
lated on the basis of the cost allocation plan and
Expenditures
interfund services provided from one fund to an-
other. The budgeted revenue for 2015 is
$1.378M for general government services and Total General Fund expenditures, $37,502,235,
$1.514M for engineering services.are higher than the amended 2014 budget by
$1.86M. Personnel costs continue to be the larg-
Fines & Forfeits est expense for the General Fund at 74.37% of
total expenditures. Increases in personnel are
The amount received from fines and forfeits in-attributed to medical insurance premium costs,
cludes traffic citations and other fines imposed increases in retirement contribution rates and in-
through enforcement of ordinances. The project-creases in staffing levels. Supplies and Services,
ed revenue for 2015 is $980k, which is a 2.73% the second largest expenditure category in the
increase over the 2014 budget. The increase is General Fund, is increased by $895k over the
primarily from photo enforcement penalties, 2014 amended budget. The major factors for the
which are due in part by cameras being put back increase are large one-time expenditures for a
online after temporarily being inactive during Comprehensive Plan update, increased costs for
intersection improvement projects. Offsetting the care and custody of prisoners, and reinstating
increase from anticipated photo enforcement rev-contributions to the City’s ER&R Fund.
enue is a decrease in non-parking infractions
which are anticipated to be lower than 2014 by The following departmental budgets provide de-
$50k.tails on objectives, goals, and planned General
Fund expenditures for 2015.
Miscellaneous Revenues
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Miscellaneous revenues include interest on in-
vestments, donations, and other revenues from
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lease and rental arrangements. The budgeted
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revenue from these sources in 2015 are $235k
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which represents a 7.17% increase from 2014.
tĻƩƭƚƓƓĻƌ
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5ĻĬƷ{ĻƩǝźĭĻ
Other Financing Sources
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The most significant transfers in to the General
hƷŷĻƩ
Fund are from the City utility systems for Pay-
Њ͵ЉВі
ments In Lieu of Taxes (PILOT). PILOT pay-
General Fund Overview
2015 GENERAL FUND REVENUES
BY SOURCE
2012201320142015
ACCOUNTACTUALACTUALBUDGETBUDGET% CHANGE
TAXES
311.1000General Property Tax7,778,202 7,778,225 7,877,523 8,226,065 4.42%
313.1100Retail Sales & Use6,504,599 6,489,850 6,500,000 7,200,000 10.77%
313.7100Sales Tax - Criminal Justice451,761 462,935 425,588 480,000 12.79%
316.1000B & O Taxes2,649,003 2,609,466 2,700,000 2,680,000 -0.74%
316.4100Electric Utility Taxes1,756,362 1,822,957 1,930,000 1,850,000 -4.15%
316.4300Gas Utility Taxes375,524 365,522 340,000 420,000 23.53%
316.4500Garbage/Solid Waste459,818 476,599 475,000 480,000 1.05%
316.4600Television Cable Taxes617,149 618,076 608,000 641,000 5.43%
316.4700Telephone Taxes1,198,456 1,132,558 1,020,000 987,000 -3.24%
317.2000Leasehold Excise Tax112,087 111,758 110,000 120,000 9.09%
317.5000Gambling/Amusement81,841 55,641 77,558 63,500 -18.13%
319.6000Business Taxes Penalty49,569 - - -N/A
TOTAL TAXES22,034,37121,923,58722,063,66923,147,5654.91%
LICENSES & PERMITS
321.0000Misc. Licenses, Permits & Fees 564,707 541,581 567,470 589,4003.86%
322.1000Construction Permits 251,413 421,356 362,500 418,50015.45%
322.3000Animal Licenses 6,323 5,980 5,700 -100.00%-
322.4000Right Of Way Permits 30,422 18,090 20,000 25,00025.00%
322.9000Other Non-Business Licenses 6,255 5,453 5,500 4,500-18.18%
329.0000Interfund Licenses 8,348 - - -N/A
TOTAL LICENSES & PERMITS867,468992,460961,1701,037,4007.93%
INTERGOVERNMENTAL REVENUE
331.0000Federal Grants - Direct 175,038 34,534 28,688 29,9674.46%
333.0000Federal Grants - Indirect 6,711 6,220 5,700 5,000-12.28%
334.0000State Grants 60,496 46,291 22,200 32,70047.30%
336.0098City County Assistance 9,013 30,657 - 6,000N/A
336.0620Criminal Justice High Crime 83,877 170,391 82,200 200,000143.31%
336.0621Law & Justice (LO POP) 42,489 44,270 40,000 45,00012.50%
336.0626Criminal Justice - Special Programs 33,334 34,491 33,000 34,0003.03%
336.0651DUI - Cities 7,181 6,926 7,000 6,500-7.14%
336.0691Fire Insurance Premium 44,665 50,426 51,460 57,42011.58%
336.0694Liquor Excise Tax 96,944 50,370 45,018 72,70061.49%
336.0695Liquor Board Profits 386,159 343,455 336,300 334,000-0.68%
337.0700Bremerton Housing Authority 2,568 57,657 22,300 60,000169.06%
337.0801Kitsap County 28,604 22,249 20,000 120,895504.48%
338.2100Other Law Enforcement Services 271 - - 60,000N/A
338.2200Fire Protection Service 22,100 - - -N/A
339.1167DOJ COPS 197,438 - - -N/A
339.1168DOJ JAG 62,161 - - -N/A
TOTAL INTERGOVERNMENTAL REVENUE1,259,049897,937693,8661,064,18253.37%
General Fund Revenue Detail
2015 GENERAL FUND REVENUES
BY SOURCE
2012201320142015
ACCOUNTACTUALACTUALBUDGETBUDGET% CHANGE
CHARGES FOR SERVICE
341.0000General Government 56,657 64,825 43,250 53,13822.86%
342.1000Law Enforcement Services 140,086 69,260 112,250 65,550-41.60%
342.2000Fire Protection Services 622 18,819 - -N/A
342.3300Probation Fees 406,812 350,303 380,000 370,000-2.63%
342.3600Home Detention Fees 13,390 9,307 6,000 7,00016.67%
342.4000Inspection Fees 274 168 250 25,2009980.00%
342.5000Emergency Service Fee 9,779 8,124 9,000 10,00011.11%
342.6000ALS Transport Fees 530,278 525,716 470,000 500,0006.38%
342.9000Criminal Court Filing Fees 7,763 - - -N/A
343.1901Environmental Services 280 - - -N/A
343.2000Engineering Fees/Charges 219 - - -N/A
343.6000Cemetery Fees 16,231 10,235 12,000 11,500-4.17%
345.8100Zoning Fees 31,383 39,560 35,140 41,78018.90%
345.8300Plan Check Fees 162,386 230,642 165,000 250,00051.52%
347.3000Park Rentals 68,896 67,896 73,500 71,500-2.72%
347.4000Event Admission Fee 5,124 4,781 3,500 5,25050.00%
347.6000Recreation Fees 196,138 179,777 170,500 176,0003.23%
347.9003Other Fees 25 - - -N/A
349.1000Interfund General Government 1,396,687 1,409,536 1,849,816 2,035,73810.05%
349.2100Law Enforcement Services 200,000 275,000 200,000 310,00055.00%
349.3000Other Interfund Services 986,652 867,668 1,087,359 1,247,65414.74%
349.7600IFD Services 168,599 70,030 53,885 53,9000.03%
349.9500Road Const & Engineering Services 582,530 472,112 575,577 266,182-53.75%
TOTAL SERVICE CHARGES4,980,8114,673,7595,247,0275,500,3924.83%
FINES & FORFEITURES
352.0000Civil Penalties 5,964 5,273 5,900 6,60011.86%
353.0000Non-Parking Infractions 401,974 353,608 420,000 370,000-11.90%
354.0000Photo Enforcement Penalties 733,937 566,586 420,100 500,00019.02%
355.0000Criminal Traffic Misdemeanor 32,563 30,054 25,800 27,1005.04%
356.0000Non-Traffic Misdemeanors 9,401 7,099 9,200 8,300-9.78%
357.3000Court/Public Defender Recoupment 14,259 8,578 8,700 10,70022.99%
359.0000Non-Court Fines 16,520 70,439 64,000 57,000-10.94%
TOTAL FINES & FORFEITURES1,214,6181,041,637953,700979,7002.73%
General Fund Revenue Detail
2015 GENERAL FUND REVENUES
BY SOURCE
2012201320142015
ACCOUNTACTUALACTUALBUDGETBUDGET% CHANGE
MISCELLANEOUS REVENUES
361.0000Interest Earnings77,559 65,739 66,000 81,500 23.48%
362.0000Rents & Royalties86,697 164,728 147,729 142,830 -3.32%
366.2000Interfund Rents46,080 - - - N/A
367.1100Donations210,300 7,988 - - N/A
369.0000Other Miscellaneous Revenue16,786 22,605 6,000 11,150 85.83%
TOTAL MISCELLANEOUS REVENUES437,422261,060219,729235,4807.17%
OTHER FINANCING SOURCES
381.0000Loan Repayment Received - 65,000- -100.00%-
395.0000Sale of Assets 1,250- - -N/A
397.0000Operating Transfers-In 260,000 67,550 80,927 240,000196.56%
397.0401Transfer From Water - PILOT 1,241,774 1,366,011 1,345,493 1,366,0111.52%
397.0404Transfer From Water Capital - PILOT 68,768 - - -N/A
397.0451Transfer From Wastewater - PILOT 2,699,404 2,621,252 2,624,800 2,621,252-0.14%
397.0481Transfer From Stormwater - PILOT 107,568 144,522 137,286 144,5225.27%
398.0000Insurance Recoveries 349 - - -N/A
TOTAL OTHER FINANCING4,377,8634,200,5854,253,5064,371,7852.78%
TOTAL GENERAL FUND REVENUES$ 35,171,602$ 33,991,025$ 34,392,667$ 36,336,5045.65%
General Fund Revenue Detail
General Fund
ActualActualBudget Budget
2012201320142015
FTE positions214.98214.88221.13222.46
Revenues
Taxes$22,034,371$21,923,588$22,063,669$23,147,565
Licenses & Permits867,468992,460961,1701,037,400
Intergovernmental1,259,048897,937693,8661,064,182
Charges for Services4,980,8114,673,7585,247,0275,500,392
Fines & Forfeits1,214,6191,041,637953,700979,700
Other Revenue4,815,2854,461,6454,473,2354,607,265
Debt Proceeds0000
Total35,171,60233,991,02534,392,66736,336,504
Expenditures
City Council323,799337,774333,798339,245
Executive359,142350,449355,718370,746
Finance1,077,9381,132,1471,390,4621,448,784
Legal902,601924,6091,047,9621,073,859
Human Resources305,250341,176463,171553,430
Community Development1,161,7881,129,1791,488,9591,617,225
Municipal Court1,251,6461,350,0041,433,1941,430,892
City Auditor166,714170,349183,168177,811
Law Enforcement9,090,5049,304,1449,971,86410,218,718
Fire/Emergency Medical Services8,346,9648,396,0938,570,8858,815,354
Police & Fire Pension2,178,1531,966,5242,206,1002,140,825
Facilities790,416806,1621,044,6521,145,135
Parks & Recreation2,515,9922,557,8452,746,0462,786,602
Engineering1,943,2321,862,9762,025,2552,041,444
Non-Departmental3,557,8442,915,5852,377,6083,342,165
Total Expenditures 33,971,98333,545,01635,638,84237,502,235
Revenue over(under) expenditures1,199,619446,009-1,246,175-1,165,731
Beginning fund balance2,926,9834,126,6024,665,8264,358,483
Ending fund balance$4,126,602$4,572,611$3,419,651$3,192,752
General Fund
ActualActualBudget Budget
2012201320142015
Expenditures
Personnel$25,458,332$25,428,044$26,869,235$27,890,100
Supplies, services & taxes7,232,7187,356,2728,148,6869,044,095
Capital expenditures131,724156,257117,945145,000
Debt service309,20968847,97613,040
Transfers840,000603,755455,000410,000
Total General Fund$33,971,983$33,545,016$35,638,842$37,502,235
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
ActualActualBudgetBudget
2012201320142015
Positions 10.80 10.80 8.80 8.80
Expenditures
Personnel$306,093$319,283$294,900$296,000
Supplies, services & taxes17,70618,49138,89843,245
Capital expenditures0000
Debt service0000
Transfers0000
City Council Total$323,799$337,774$333,798$339,245
Legislative Department
2015 Capital Considerations:
2015 Budget Highlights:
There are no capital considerations budgeted
Create City Council policies and directives
Provide legislative direction and leadership to
ensure the delivery of quality services to citi-
zens of Bremerton
Ensure that city departments are fairly funded
and that their operations and projects remain
within their budgets
2014 Accomplishments: 2015 Goals:
Goal No. 2—In Progress
Continue to look for ways to increase funding for the
Information Services updating City’s website following:
Goal No. 3—In Progress
Streets
Annexations
Wayfinding Signage System
Goal No. 5—Completed Building Contingency Reserve Fund
Expand communication with citizens through website
Renamed South Kitsap Industrial Area to Puget Sound
Industrial Center—Bremerton
and social media
Approved Projects and Plans
Explore options for marketing and branding
Lower Wheaton Way
Update Equipment Rental & Reserve (ER&R) Funding
Pacific Avenue
Policy
Evergreen Rotary Park Renovation
Encourage business development
Washington Avenue Connector
Determine sustainable business model for Parks and
Recreation
Glenn Jarstad Aquatic Center Upgrades
Neighborhood traffic improvements
Gorst Urban Growth Area
Bay Vista Final Plat
Achieved Cost Savings or Revenue
Utility Revenue Bond Issue and Sale
Abatements
EMS Levy
Olympic Soccer & Sports Center Sub=Concession
Improved Administrative Process
Wildlife Management Process and Infractions
Executive Department
General Fund
Summary:
The Executive Department is directed by the rection and coordinating departmental opera-
Mayor, who is elected by Bremerton voters each tions; informing the Council on City affairs,
four years. The mayor also serves as the adminis-problems and future needs; reviewing policies
trative head of the City government. Executive and regulations involving municipal governmen-
responsibilities include: administrating programs tal management; and submittal of the City’s an-
and policies established by the City Council; di-nual budget.
General Fund - Executive
ActualActualBudgetBudget
2012201320142015
FTE positions2.00 2.00 2.00 2.00
Expenditures
Personnel$278,911$281,522$270,200$274,800
Supplies, services & taxes80,23168,92785,51895,946
Capital expenditures0000
Debt service0000
Transfers0000
Total Executive$359,142$350,449$355,718$370,746
Executive Department
2015 Capital Considerations:
2015 Budget Highlights:
Budgeted in other departments throughout the city
Provide administrative direction and leadership to
ensure delivery of quality services to the citizens
of Bremerton in the most efficient manner
Lobby State and Federal legislators for Washing-
ton State Ferries to maintain current services on
marine highway
Implement City Council policies and directives
Provide intergovernmental coordination
Lead marketing and economic development for the
City, KADA & PSIC-Bremerton
Manage the Sister City Program
Complete the Navy Joint Land Use study re: ser-
vices and quality of life
Introduce aerospace companies and five divisions
of G.E. to PSIC-Bremerton
2014 Accomplishments:2015 Goals:
Work with Bremerton School District and Leg-
Achieved funding for Francis Haddon Morgan site
to refurbish and house 30 mental health clients with islature to secure demolition funds for former
BHA and Kitsap Mental Health.
East High School
Opened two hardware stores, ACE in West Bremer-
Complete three apartment complexes and mar-
ton and Henery’s on Wheaton Way.
ket units to Microsoft and Amazon human re-
Permitted Spyglass Apartments and demolished
sources departments
nine homes
Implement Business Plan and sustain Rich Pas-
Completed Pacific Avenue Improvements
sage I operation
Contracted for the Burwell Tunnel project with the
Engage City employees to make Bremerton a
Navy
wellness City award winner
Completed lower Wheaton Way street resurface
Annex Gorst into the City of Bremerton
with bike lanes and 8 foot sidewalks by securing an
additional $750,000 from the State of WA
rd
Opened 3 floor expansion of Kitsap Conference
Center
Permitted “606 Apartments” with 71 units
Increased the value of the City by $30 million
thth
Kept Brewfest for 4 year and expanded to 7
Street
rd
Lobbied for 3 Olympic class 144 car ferry con-
struction to serve the Bremerton run
Led 500 volunteers for best Beautify Bremerton
work day in five years
Financial Services
General Fund
Summary:
The Department of Financial Services is com-The City Clerk Division is responsible for offi-
prised of the Finance Division, City Clerk, cial City records, public information disclosure,
Bremerton Kitsap Area Television (BKAT), records and contract management, and serves as
Parking, Information Technology and Animal City Council Liaison. This division also provides
Control.for the planning, funding and management of the
City’s parking system, Animal Control and
The Finance Division provides service support serves as the Secretary of the City’s LEOFF pen-
for both external users and internal users by sion boards.
providing information to facilitate the decision-
making process in the areas of budgeting, ac-BKAT activity is presented in the Special Reve-
counting, reporting, treasury management, reve-nue Funds.
nue collection and payment services in the areas
of payroll and accounts payable. Information Technology is presented in under
Internal Service Funds.
General Fund - Financial Services
ActualActualBudgetBudget
2012201320142015
FTE positions9.3811.38 11.75 11.38
Expenditures
Personnel$816,229$831,596$1,034,210$1,124,200
Supplies, services & taxes261,709300,551356,252324,584
Capital expenditures0000
Debt service0000
Transfers0000
Total Financial Services$1,077,938$1,132,147$1,390,462$1,448,784
Financial Services
2015 Capital Considerations
2015 Budget Highlights:
There are no capital considerations in 2015.
There are no program changes identified
for 2015.
2014 Accomplishments: 2015 Goals:
Completed/facilitated the sale of Water Assist Public Works with streamlining the
and Sewer Revenue Bonds. accounts payable and payroll processes.
Since February 1, 2014 the City has re-Produce timely financial statements.
ceived 416 new landlord applications, rep-
resenting a 33% increase.
Complete upgrades to financial systems.
Added a new Accountant/Financial Ana-
lyst position.
Received Distinguished Budget Award
from Washington Finance Officers Associ-
ation (WFOA) for 2014 Annual Budget
document.
City Clerk Division
2015 Budget Highlights: 2015 Capital Considerations:
There are no significant changes from nor-There are no capital considerations for 2015.
mal operations.
2014 Accomplishments 2015 Goals:
Liaison for USDA contract to trap rac-Review Record Management Practices and
coons as necessary and start investigations update as necessary.
of wild animal feeding and nuisances.
Streamline contract processing
Expanded options for submitting Public
Records Requests with on-line submission.
Legal Services
General Fund
Summary:
The Legal Department is comprised of the City Bremerton Municipal Code, the limitation and
Attorney’s Office, City Prosecution and Risk reduction of liability exposures, and provides
Management. Human Resources is also under legal advice to the Mayor, City Council, and all
the oversight of the Legal Department and is rep-City staff.
resented under its own department within the
General Fund. The staffing costs of Risk Management are in-
cluded in the legal department budget with a
The City Attorney is the legal advisor of the City transfer from the Risk Management Fund budget
and represents the City in all legal matters in-to offset those costs. The Risk Management pro-
volving the City including, but not limited to: the gram is presented in the Internal Service Funds
prosecution of all criminal violations of the section of this document.
General Fund - Legal Department
ActualActualBudgetBudget
2012201320142015
FTE positions8.00 7.00 8.63 8.63
Expenditures
Personnel$824,203$865,886$962,000$981,800
Supplies, services & taxes78,39858,72385,96292,059
Capital expenditures0000
Debt service0000
Transfers0000
Total Legal Department$902,601$924,609$1,047,962$1,073,859
Legal Services
2015 Capital Considerations:
2015 Budget Highlights:
The City Attorney’s Office does not have
Provide and administer all legal services as
capital funds budgeted for 2015.
required for the City.
Provide legal support and guidance on City
actions and general policy development
considerations of City Officials.
2014 Accomplishments:
2015 Goals:
Provided professional, accessible legal
Continue to review and update the Bremer-
representation to City Council, the Mayor
ton Municipal Code .
and City departments.
Continue to provide professional, accessi-
Drafted new and updated current provi-
ble legal representation to City Council,
sions of the Bremerton Municipal Code.
the Mayor and City departments .
January through August 2014:
Efficiently, professionally and successfully
Opened 1,174 prosecution cases
represent the City in all phases of litigation
and charged 671 criminal cases
including civil defense and criminal prose-
Tried 4 criminal trials
cution.
Resolved 8 drug forfeiture cases
Obtained dismissal of two civil
lawsuits against the City
There were no civil jury trials and
no civil judgments entered against
the City
Efficiently, professionally and successfully
represented the City in all phases of litiga-
tion.
Human Resources
General Fund
Summary:
Human Resources is responsible for providing motivating, and disciplining employees effec-
support to employees and management by per-tively, and assuring compliance with all legal
forming the centralized functions of recruitment, requirements such as the Civil Service Code
selection, orientation, benefits enrollment and through the Civil Service Officer and Civil Ser-
administration, development and training, and vice Commission, Bremerton Municipal Code,
labor and employee relations, including contract RCW, Equal Employment Opportunity, Fair La-
negotiations and administration. Additionally, bor Standards, ADA, FMLA, and Collective Bar-
they also serve as a resource in assisting adminis-gaining Laws.
trative and managerial personnel in managing,
General Fund - Human Resources
ActualActualBudgetBudget
2012201320142015
FTE positions 2.00 2.00 3.14 3.00
Expenditures
Personnel$216,449$228,866$207,957$305,200
Supplies, services & taxes88,801112,310255,214248,230
Capital expenditures0000
Debt service0000
Transfers0000
Total Human Resources$305,250$341,176$463,171$553,430
Human Resources
2015 Capital Considerations:
2015 Budget Highlights:
Funding for Management & Professional
Human Resources does not have capital
Classification and Compensation Study.
funds budgeted in 2015.
Funding for the Employee Wellness Pro-
gram.
Funding for Civil Service promotional test-
ing for Police/Fire personnel as required by
Labor Agreements and Civil Services Rules.
Funding for Hepatitis Shots, CDL physicals,
pre-employment physicals and random drug
testing for employees with Commercial
Driver’s Licenses.
Funding for Strategic Government Resources
on-line training.
2015 Goals:
2014 Accomplishments:
Continue to provide management, employ-
Provided support to employees and manage-
ees, and our external customers with con-
ment by performing the centralized functions
sistent, timely guidance and direction, ensur-
of recruitment, selection, benefits enrollment
ing the City’s compliance with policies, la-
and administration, training, employee rela-
bor agreements and employment laws.
tions, including contract negotiations and
administration.
Through the Insurance Benefits Committee,
work with representatives from all bargain-
Assisted managerial personnel in managing
ing units to find an alternative Medical In-
and motivating employees effectively, and
surance plan.
assuring compliance with all legal require-
ments such as the Civil Service Rules, RCW,
Equal Employment Opportunity, FLSA,
ADA, FMLA.
Utilized Strategic Government Resources to
provide Workplace Harassment Prevention
and Customer Service Training.
Successfully negotiated contracts with
Teamsters Local 589 and the International
Association of Firefighters Local 437.
Community Development
General Fund
Summary:
The Community Development Department is building and nuisance codes, supporting urban
responsible for leading city-wide and neighbor-design initiatives and project reviews, providing
hood planning for growth and development, con-program administration for the Community De-
ducting environmental planning, administering velopment Block Grant (CDBG) and HOME
land use and environmental codes, performing program activities. The department also pro-
plan review and inspections, providing public vides administrative and technical support to the
information on community plans and develop-City’s contract Hearing Examiner, and council
ment rules, pursuing annexations consistent with appointed Planning Commission, Design Review
growth plans, insuring compliance with land use, Board, and Arts Commission.
General Fund - Community Development
ActualActualBudgetBudget
2012201320142015
FTE positions10.0010.00 11.00 11.00
Expenditures
Personnel$955,359$884,472$1,187,300$1,206,600
Supplies, services & taxes206,429219,707271,659375,625
Capital expenditures0000
Debt service0000
Transfers025,00030,00035,000
Total Community Development$1,161,788$1,129,179$1,488,959$1,617,225
Community Development (Building, Planning)
2015 Capital Considerations:
2015 Budget Highlights:
Community Development does not have
Staff will continue to protect public safety
any capital expenditures in 2015.
through permit review and inspection.
Continue to support the City’s economic revi-
talization by efficient and timely processing
of permits.
Staff will continue to ensure the City’s com-
pliance with state mandates for building, land
use, and environmental protection regula-
tions.
The long-range-planning division will be fo-
cused on the Comprehensive Plan Update.
There is funding in the professional services
budget to support the required environmental
review that will be associated with the Up-
date.
2014 Accomplishments: 2015 Goals:
Issued new development permits that support Continue to support the creation of new hous-
Bremerton’s revitalization such as: McDon-ing units and other revitalization projects.
alds, Kitsap Bank, Starbucks, Ace Hardware,
Work to expand the City’s Community Em-
Bay Vista Senior Housing, and 606 Apart-
powerment Zone.
ments.
Continued work with Kitsap County and the
Adopted the Subarea Plan and Planned Action
Federal Department of Defense Office of Eco-
EIS for the Gorst Urban Growth Area (UGA).
nomic Adjustment for the Joint Land Use
Presented the Gorst Annexation fiscal analysis
Study to investigate issues related to military
to City Council.operations.
Adopted zoning code changes to make devel-Implement the work program for the State
opment at Wheaton/Riddell and Wheaton/Growth Management Act (GMA) mandated
Sheridan more desirable.2016 Comprehensive Plan Update.
Began work with Kitsap County and the Fed-
eral Department of Defense Office of Eco-
nomic Adjustment for the Joint Land Use
Study to investigate land use issues related to
military operations.
Prepared the Land Capacity Analysis and
Buildable Lands Report for the City’s Com-
prehensive Plan update process.
Developed the Comprehensive Plan Update
Program and Public Participation Plan.
Municipal Court
General Fund
Summary:
The Municipal Court is a court of limited juris-orders of protection, restitution hearings and
diction for the City hearing cases involving al-hearing examiner appeals. The department is di-
leged violations of City ordinances and State rected by the Judge who is elected by the citizens
misdemeanor statutes, traffic, parking infrac-of Bremerton and serves a four year term.
tions, photo enforcement infractions, requests for
General Fund - Municipal Court
ActualActualBudgetBudget
2012201320142015
FTE positions10.00 9.50 9.88 9.38
Expenditures
Personnel$818,172$813,473$890,000$885,000
Supplies, services & taxes433,474536,531543,194545,892
Capital expenditures0000
Debt service0000
Transfers0000
Total Municipal Court$1,251,646$1,350,004$1,433,194$1,430,892
Municipal Court
2015 Capital Considerations:
2015 Budget Highlights:
There are no capital considerations planned
The Court anticipates having the Share-
for 2015.
Point system up and running by early
2015. Once this is done, we should be
able to reduce the number of NCR forms
we currently use. Eventually, this will also
decrease the amount of staff time that is
spent filing and pulling files.
We would like to increase the amount of
training our staff attends. We have had
very limited funds for training and this is a
necessity as laws and rules are constantly
changing.
2014 Accomplishments: 2015 Goals:
Continued grant awards: Implement Microsoft “Share Point” software
Office of Public Defense for use with video hearings. The equipment
Administrative Office of the Courts – has been purchased and we are scheduling
Interpreter Funding installation with IT.
We filled our extra hire clerk position on a
Move parking infractions to paperless sys-
part time basis to assist in scanning our closed
tem.
infraction files to begin our paperless filing.
This will save storage space and creates a
Continue to work on the Policy and Proce-
much easier and less time consuming process
dure book for Municipal Court.
of finding a closed file.
We began our first paperless process with in-
fraction time payments. We allow payment
agreements by phone. This saves money by
no longer using an NCR form and it saves
staff time by not having to file the paperwork.
In addition, it saves time and resources for the
defendant by not having them come to the
courthouse to sign the payment plan.
We have moved all of the photo enforcement
citations to the statewide Judicial Information
System. We are hopeful to have the parking
citations moved by the end of the year as well.
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
ActualActualBudgetBudget
2012201320142015
FTE positions 1.20 1.20 1.20 1.20
Expenditures
Personnel$160,534$163,201$167,400$171,700
Supplies, services & taxes6,1807,14815,7686,111
Capital expenditures0000
Debt service0000
Transfers0000
City Auditor Total$166,714$170,349$183,168$177,811
City Auditor
2015 Budget Highlights:
2015 Capital Considerations:
There are no program changes identified
There are no capital considerations for
for 2015.
2015.
2014 Accomplishments:
2015 Goals:
Completed several compliance and perfor-
Perform compliance and performance au-
mance audits of various funds and accounts
dits in accordance with the annual work
and posted reports on city web page. plan which is approved by the Audit Com-
mittee.
Provided assistance to departments on vari-
ous topics.
Provide assistance to City Departments as
requested and as approved by the Audit
Committee.
Consistent with security best practices,
hired consultant to perform penetration
testing of the IT system to identify weak-Report findings of economy, efficiency,
nesses before they are exploited by attack-
and effectiveness whenever noted.
ers.
Continue testing of City finance proce-
dures for compliance with internal ac-
counting control policies.
Follow-up on recommendations from prior
audits.
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
Central dispatch services
The department is comprised of the following
units:
General Fund - Law Enforcement
ActualActualBudgetBudget
2012201320142015
FTE positions 70.60 71.00 71.06 71.76
Expenditures
Personnel$7,794,395$7,959,835$8,416,417$8,571,200
Supplies, services & taxes1,285,7011,344,3091,555,4471,647,518
Capital expenditures10,408000
Debt service0000
Transfers0000
Total Law Enforcement$9,090,504$9,304,144$9,971,864$10,218,718
Law Enforcement
2015 Budget Highlights: 2015 Capital Considerations:
Awarded $26,967 JAG grant for Community The Police Department does not have any
Resource Unit staffing. new capital funds budgeted in 2015.
State grant award of $22,000 grant for sex of-
fender monitoring.
State funding of $5,000 for DUI enforcement.
State funding of $600 for seat belt enforce-
ment.
Includes $24,500 for two part-time cadets.
2014 Accomplishments: 2015 Goals:
Increased Neighborhood Watch groups by 2 Acquire grant funding for body worn cam-
(69 total).era program to enhance community support,
accountability and risk management through
Increased participation in the Landlord Notifi-
transparency of police operations.
cation program by 102 (total 695).
Complete LEMAP audit recommendations.
Address verification of all sex offenders.
Implemented strategic plan.
Hired and trained three new police officers
CJTC first line supervision certification for
and promoted a sergeant.
all sergeants
Implemented High Five frequent flier program.
Replace old mountain bikes and re-establish
Added two officers to the SWAT team.
bike patrols in business corridors.
Transitioned to a 10:40 shift schedule.
Train two new Firearms instructors to re-
Pilot program of body-worn cameras.
place lost instructors.
Re-establish School Resource Officer in
Train two new Defensive Tactics instructors
Bremerton Schools.
to replace lost instructors
Developed strategic plan.
Improve community outreach with increased
presence at City Council, BKAT, Mt. Zion
PACT.
Partner with other law enforcement agencies
in SOG.
Implemented Crime Analysis program.
Adopted Lexipol training module.
Began WASPC accreditation process.
Fire/Emergency Medical Services
General Fund
Summary:
The Fire Department is responsible for protecting Administration
the citizens from the adverse effects of fires, Fire Suppression
medical emergencies, hazardous material inci-Fire Prevention and Investigation
dents, and man-made or natural disasters. Rescue & Emergency Aid
Training
The department is comprised of the following Facilities
divisions:ALS Billing Services
Central Dispatch Services
General Fund - Fire/Emergency Medical Services
ActualActualBudgetBudget
2012201320142015
FTE positions 56.00 56.00 56.00 58.00
Expenditures
Personnel$7,463,316$7,594,031$7,683,800$7,937,600
Supplies, services & taxes781,845802,062856,140877,754
Capital expenditures101,803030,9450
Debt service0000
Transfers0000
Total Fire/Emergency Medical$8,346,964$8,396,093$8,570,885$8,815,354
Fire Department
2015 Budget Highlights:
2015 Capital Considerations:
Capital items are not budgeted in 2015.
The highest priority going into the year was to
maintain emergency response staffing levels.
The Fire Department includes the addition of
two firefighter/EMT positions to help alleviate
overtime.
2014 Accomplishments: 2014 Accomplishments:
2015 Goals:
As of August 23, 2014 the Fire Department As of August 23, 2014 the Fire Department
The highest priority this year will be to main-
responded to 4638 requests for emergency assis-responded to 4,638 requests for emergency
tain staffing levels and to evaluate overtime
tance, compared to 4279 for 2013. This represents assistance, compared to 4,279 for 2013. This
reduction due to the addition of two new Fight-
an 8.4% increase in call for service.represents an 8.4% increase in call for service.
er/EMT positions.
There were no fire fatalities as of this date. The There were no fire fatalities as of this date.
The new 2015 ambulance should arrive in the
last fire fatality was on December 24, 2013 and The last fire fatality was on December 24,
first part of 2015. The Fire Department will
before that April 1, 2012.2013 and before that April 1, 2012.
evaluate the vehicle replacement fund pertain-
ing to the need for the purchase of an addition-
As of August 23, the total fire loss was As of August 23, the total fire loss was
al ambulance for replacement.
$825,270 from 16 incidents compared to $260,010 $825,270 from 16 incidents compared to
for 2013.$260,010 for 2013.The Fire Department will start the process for
the replacement of fire engines; when, type and
th
The Fire Marshal’s Office has completed only On August 5 the EMS levy was renewed
how to fund.
th
4.32% of commercial fire inspections compared to again for the 6 time since 1979. The EMS
levy passed at 75% for, we thank our citizens
45% for 2013. This is due to the loss of one FTE The Fire Department will continue to look for
and providing shift coverage.for their continued support.
alternative funding sources.
th
On August 5 the EMS levy was renewed again
th
for the 6 time since 1979. The EMS levy
passed at 75% for, we thank our citizens for
their continued support.
Police and Fire Pension
General Fund
Summary:
The Police and Fire Pension budget accounts for cal premiums, pension and disability payments
pension payments for firefighters and law en-for firefighters and law enforcement officers
forcement officers who were hired under the hired prior to October 1, 1977 and who are vest-
Law Enforcement Officers & Firefightersed in the system. These payments are mandated
(LEOFF 1) Retirement System and prior retire-by the state, so are not subject to the City’s dis-
ment acts. Program expenditures include medi-cretion.
General Fund - Police & Fire Pension
ActualActualBudgetBudget
2012201320142015
Expenditures
Personnel$2,001,746$1,755,232$1,893,000$1,796,000
Supplies, services & taxes176,407211,292313,100344,825
Capital expenditures0000
Debt service0000
Transfers0000
Total Fire/Emergency Medical$2,178,153$1,966,524$2,206,100$2,140,825
Police and Fire Pension
2015 Budget Highlights:
2015 Capital Considerations:
3% decrease in LEOFF 1 Fire budget
There are no capital expenditures
(44 members and beneficiaries) due to
budgeted in 2015.
anticipated medical premiums and
costs.
3.3% decrease in LEOFF 1 Police
budget (62 members and beneficiaries)
due to anticipated medical premiums
and costs.
2014 Accomplishments:
2015 Goals:
A handbook was sent to all members
Maintain level of services provided to
with updated policy and procedures,
LEOFF 1 Retirees.
and contact information.
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 1 Pension Program is legislatively man-
dated as a service provided only to a specific
group of Police and Fire retirees.
General Facilities
General Fund
Summary:
General facilities staffing is responsible for the receiving equipment and supplies for the Depart-
upkeep and maintenance of all City buildings ment of Public Works & Utilities. They are also
and grounds, other than those in the Parks and responsible for the repair of small miscellaneous
Recreation Department. In addition, this divi-equipment, which includes pumps, generators,
sion is responsible for Utility (water, sewer, and saws.
storm) inventory, which includes ordering and
General Fund - Facilities
ActualActualBudgetBudget
2012201320142015
Expenditures
Personnel$250,335$271,479$223,000$246,300
Supplies, services & taxes520,568446,520799,652753,835
Capital expenditures19,51388,16322,000145,000
Debt service0000
Transfers0000
Total General Facilities$790,416$806,162$1,044,652$1,145,135
General Facilities
2015 Capital Considerations:
2015 Budget Highlights:
function provides facility maintenance sup-
This
Completion of exterior painting of the Naval
port for building systems maintenance, landscape
Museum
maintenance, custodial services, elevator mainte-
ADA Accessibility improvements to MLK
nance, fire suppression services, HVAC mainte-
Library
nance, building lease requirements, pest control,
Replace roof on CenCom building
security services and improvements to properties
(some in-house, some contracted) for all General
Fund owned facilities (except Parks) which include
the Conference Center, Fountain Room, Norm
Dicks Government Center, Police and Fire, Court,
Naval Museum, Equipment services, Public Works
Complex, Parking Facilities and Parking Lots, Li-
brary, and the Ferry Terminal Tunnel Control
Room.
2015 is a “no frills” budget year for facility
maintenance:
Focus is to maintain similar level of ser-
vice to General Fund buildings in 2015,
with minor reduction in funding
Includes focus on appearances and im-
provements to City Facility and properties
2014 Accomplishments: 2015 Goals:
Zero lost-time accidents. Zero lost-time accidents.
Expand energy efficiency measures at all
Complete safety guard rails at the 405 Wash-
City Facilities
ington Parking Facility
Service and appearance improvements at
Installation of the Flag Pole at Courts
City Facilities and Properties
Installation of the security system at the
Improve camera systems and security
MLK Library
measures to prevent vandalism and graffiti at
Complete construction of an emergency exit
City Facilities and Parking Facilities
at the Naval Museum
Ensure public and employee safety and secu-
Performed all needed repairs and corrections
rity at all city facilities, per city, local,
at General Fund buildings and grounds,
OSHA, WISHA standards
while staying in budget limits
Implement a new facility maintenance man-
Security camera system improvements at
agement program
Municipal Courts, Conference Center and
Harborside Parking Facility
Parks and Recreation
General Fund
Summary:
The Parks and Recreation Department provides The Department maintains 335 acres of park land
safe and attractive parks, facilities and programs including 31 parks and beautification areas locat-
for the enjoyment of Bremerton’s citizens and ed throughout the City. A broad menu of recrea-
visitors. The Department operates and maintains tional programs and activities for a variety of ag-
the Sheridan Park Community Center, Bremer-es and interests are offered with many recovering
ton Senior Center and Ivy Green Cemetery. a portion or all of the incremental costs to pro-
vide these services.
General Fund - Parks and Recreation
ActualActualBudgetBudget
2012201320142015
FTE positions19.0018.00 22.72 23.03
Expenditures
Personnel$1,768,491$1,766,123$1,901,851$1,973,000
Supplies, services & taxes746,762722,940766,219800,562
Capital expenditures068,09465,0000
Debt service73968812,97613,040
Transfers0000
Total General Parks$2,515,992$2,557,845$2,746,046$2,786,602
General Parks Department
2015 Budget Highlights: 2015 Capital Considerations:
Maintain Evergreen Accessible Playground There is no capital considerations budgeted
to a high standard for 2015
Enact recommendations for Integrated Vege-
tation Management Plan
Assist and encourage non-profit stewardship
groups at NAD, Lions, Forest Ridge, Senior
Center, East Park Nature and Lillian Walker
Park
Increase weekend usage of Sheridan Park
Recreation Center
Renovate NAD playground with volunteer
assistance
2014 Accomplishments:
2015 Goals:
Adopted Parks Comprehensive Plan in
Trim/Prune 40 street and park trees in conjunc-
March
tion with Tree Committee input
Volunteer park stewards adopt Lions Park
Continue free summer playground program at 4
shoreline
park sites
Started youth boxing program at Sheridan
Formalize volunteer hours and tasks tracking
Park Recreation Center
system
Supported community events including:
Update Parks & Recreation Department web
Blackberry Festival; Kitsap Wine Festival;
presence
Nathan Adrian Day; Juneteenth Celebration;
Establish senior center and recreation program
Kitsap Pride Event.
Facebook page
Operated summer playground program at 4
Increase level of ball field maintenance
park sites (Blueberry, Haddon, Kiwanis and
Maintain parks, recreation facilities and natural
Manette Parks)
areas to a high standard while remaining within
Hosted 420 park and park facility rental
budget
events
Master Plan One City Park with public input
Improved customer service with the addition
of a .75 FTE Office Assistant
Implement voluntary mo-smoking policy in
Started city tree inventory with qualified ar-
parks
borist
Adoption of Parks and Recreation Long Range
Comprehensive Plan
Engineering
General Fund
Summary:
Engineering manages comprehensive planning, all City departments; obtains grant and low inter-
design and construction of City infrastructure; est loan funding from Federal and State sources;
traffic engineering; development project review and assists in regional transportation coordina-
and permitting; provides engineering services to tion.
General Fund - Engineering
ActualActualBudgetBudget
2012201320142015
FTE positions 16.00 16.00 14.95 14.28
Expenditures
Personnel$1,804,099$1,693,045$1,737,200$1,755,100
Supplies, services & taxes139,133142,931288,055286,344
Capital expenditures0000
Debt service0000
Transfers027,00000
Total Engineering$1,943,232$1,862,976$2,025,255$2,041,444
General Fund Engineering
2015 Budget Highlights: 2015 Capital Considerations:
There are no capital considerations budgeted for
Pursue grants for utility and street projects as
2015.
approved by the City Council.
Continue to support other City Depts, along
with PW&U Street and Utility Opns & Maint.
Provide planning, design, construction man-
agement, and inspection services for utility
and street improvements.
Review, approve and inspect developer con-
structed utility and street improvements
Respond to citizen inquiries as required for
utility and street issues.
Manage City records and systems including
addressing, system mapping, GIS, project
files, construction records, hydraulic models
of the utility systems, etc.
Manage on-going groundwater monitoring of
the former Chevron Property per the Agreed
Order with Ecology.
Manage on-going groundwater monitoring at
the former Chevron Property.
2014 Accomplishments:
2015 Goals:
Ongoing coordination with community groups
Pursue grants for utility and street projects as
(Dr. ML King Way renaming, etc.)
approved by the City Council.
Coordinated reconstruction of the Burwell
Manage Burwell Tunnel Construction.
Tunnel reconstruction with the US Navy.
Assist in delivering projects funded by the
Coordinated ADA committee meetings.
Transportation Benefit District.
Coordinated Federal classification of Austin
Continue to support Parks, Community Devel-
Drive to leverage grant funds to overlay.
opment, and other City Departments.
Submitted 11 grant loan applications to fund
Provide engineering support for all Operations
street and utility improvements.
and Maintenance Divisions in Public Works &
Utilities in support of utility and street O & M.
Reviewed and approved development submit-
tals to support issuance of permits.
Provide planning, design, construction man-
agement and inspection services for utility and
Inspected development construction to ensure
street work.
compliance with standards.
Provide review, approval, and inspection for
Ongoing response to citizen complaints on
developer constructed utility and street im-
utility and right-of-way issues including traf-
provements throughout the City.
fic, signage, and parking.
Respond to citizen inquiries as required for
Ongoing support to all City Departments on
utility and street issues.
engineering related issues.
Manage City records and systems including
Ongoing support to all Divisions of Public
addressing, system mapping, project files,
Works & Utilities on operation and mainte-
construction records, hydraulic models of the
nance issues with the utility and street sys-
utility systems, etc.
tems.
Non-Departmental
General Fund
Summary:
The General Fund Non-Departmental budget ac-Contracts with the Bremerton-Kitsap County
counts for activities of a general nature not asso-Health District for certain public health sup-
ciated with a specific service function or depart-port and services.
ment. Funding for the enforcement of the “Clean
Air Act” through the Puget Sound Clean Air
Various activities include: Agency.
Photo Enforcement contract costs.
Payment to Kitsap County Auditor’s Office Care and custody of prisoner costs.
for voter registration and election services. Contributions to ER&R Fund for equipment
Contracts with Kitsap County Emergency and vehicle replacements.
Management Services for the delivery of a Costs of postage on City mailings where not
comprehensive, all-hazards emergency man-directly covered by fund or Department
agement program. budgets.
Payment for participation in professional as-Contracts with the Humane Society for ani-
sociations, including the Puget Sound Re-mal control services.
gional Council, Association of Washington Transfers of monies to financially support the
Cities, and Kitsap Regional Coordinating following funds:
Council.Street Fund
Local governments are legally responsible Government Center LTGO Fund
for expending at least 2% of collected liquor Contingency Reserve Fund
excise taxes and profits for alcoholism pro-
grams. The non-departmental budget in-
cludes this transfer to the County Health to
fulfill this obligation.
Non-Departmental (Cont’d)
General Fund
General Fund - Non-Departmental
ActualActualBudgetBudget
2012201320142015
Expenditures
Personnel$0$0$0$365,600
Supplies, services & taxes2,409,3742,363,8301,917,6082,601,565
Capital expenditures0000
Debt service308,470035,0000
Transfers & Other840,000551,755425,000375,000
Total Non-Departmental$3,557,844$2,915,585$2,377,608$3,342,165
Non-Departmental
2015 Budget Highlights:
2015 Capital Considerations:
Support for economic development continues
There are no capital considerations in the Non
with a $20,000 annual KEDA membership
-Departmental budget.
payment and a $10,000 payment for KADA.
Expenditure appropriations for care and custo-
dy of prisoners, including incarceration and
electronic home monitoring is budgeted at
$1,144,000.
Funding for ER&R —$300,000
Transfers to the following funds:
Street Fund—$250,000
Contingency Reserve Fund—$50,000
Gov’t Center LTGO Fund—$75,000
2015 Goals:
2014 Accomplishments:
Maintain current levels of service.
Final payment made for DEM property pur-
chase, $35,000.
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
ActualActualBudgetBudget
2012201320142015
Expenditures
Personnel$0$0$0$0
Supplies, services & taxes0000
Capital expenditures0000
Debt service0000
Transfers0000
Ending Fund Balance4,126,6024,572,6113,419,6513,192,752
Total Expenditures$4,126,602$4,572,611$3,419,651$3,192,752
Original Budgeted Ending Fund Balance$2,240,856$2,341,558$2,969,922$3,192,752
Original Budgeted Percent of Expenditures6.3%6.8%8.4%8.5%
Special Revenue Funds Overview
Introduction:
Special revenue funds are a category of funds requirements. By City ordinance, all
which account for proceeds of specific reve-proceeds from the sale of general
nue sources—which are restricted for specific government property is to be deposited
purposes and expenditures.The 2015 budget into the Contingency Reserve fund.
includes 13 special revenue funds.
Lodging Tax Fund
Established for the collection and ex-
Arterial Street Fund
penditure of lodging taxes which are to
Dedicated capital construction fund for
be used for stadium facilities, convention
the purpose of making capital improve-
center facilities, performing arts facilities,
ments to the City’s arterial street system
visual arts centers, and the promotion of
as provided in the Transportation Im-
tourism.
provement Plan. Primary source of reve-
nue is state and federal grant funds.
Parking System
Used to account for the revenues and ex-
Street Fund
penditures for the entire City’s parking
Comprised of three main functions:
facilities and lots; including the City’s
Street Maintenance
—streets/
4th & Washington parking garage, Con-
sidewalk maintenance, snow/ice
ference Center parking garage, Park Ave
control, etc.
Plaza garage, Fifth and Park lot, and the
Traffic Maintenance—
traffic
Craven lots, along with all metered on-
control devices maintenance
street parking in the City and all fees col-
Electronics—
maintenance of traffic
lected from parking violations.
signals, streetlights, radios, etc.
Community Development Block Grant
Funding for the street program comes
Provides 1) administration of federal
from a combination of fuel taxes, parking
Community Development Block Grant
taxes, charges to other departments and
(CDBG) and Home programs, and 2) es-
governmental agencies for services
tablishment and implementation of hous-
provided, and transfers from the General
ing projects using federal, state, and pri-
Fund.
vate funds.
Contingency Reserve
Abatement Revolving Fund
This fund was established to protect the
Established as a source of funding for
City’s General Fund in the event of
carrying out repair, demolition, or remov-
unforeseen and unfunded emergency
Special Revenue Funds Overview
al of conditions which are subject to abate-distribution. Each city for which the state
ment under the City’s building, fire, zon-contributes to the municipal court judge’s
ing, and nuisance ordinances. salary is required to create a trial court im-
Police Special Projects provement account. This account must be
Created to account for monies and pro-funded in an amount equal to the state’s
ceeds from the sale of property seized dur-contributionand must be appropriated by
ing drug investigations and forfeited pur-the City Council to fund improvements to
suant to state and federal law. These re-court staffing, programs, facilities, and
stricted funds can be used for special oper-services.
ations/drug enforcement.
One Percent for the Arts
Public Access Television (BKAT) Bremerton City Council established a One
Accounts for revenues and expenditures of Percent (1%) for the Arts Program for des-
the Public, Education, and Government ignated city funded capital projects by Or-
(PEG) channel which provides public ac-dinance No. 4940. The Council action
cess television service to the citizens of established this fund to account for the
Kitsap County through franchise agree-pool of appropriated funds and donations
ments with local cable providers. Reve-that are accumulated in accordance with
nue sources come from a combination of the ordinance.
PEG fees collected by the cable providers,
cable franchise fees, service contract fees Conference Center Fund
with other governmental entities, and a This fund was established to account for
variety of charges for services for produc-revenues and expenditures related to the
tion assistance and equipment usage. operation, maintenance, security, and capi-
tal improvements to the Conference Cen-
Gift and Donation Fund ter complex. Revenues are provided by
Established for the purpose of accepting Conference Center charges for services, as
gifts and donations on behalf of all depart-well as a lodging tax allocation.
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
Special Revenue Funds Overview
Total Special Revenue Funds
ActualActualBudgetBudget
2012201320142015
FTE positions15.00 14.00 15.8717.49
Revenues
Taxes$893,795$885,708$890,000$893,000
Licenses & permits265,833271,863270,000280,000
Intergovernmental3,174,9822,020,6242,663,1293,094,043
Charges for services1,431,6091,765,6502,048,3962,112,781
Fines & forfeits277,594210,523255,000250,000
Other revenue2,118,57511,710,3442,354,7973,001,322
Debt proceeds0000
Total revenue8,162,38816,864,7128,481,3229,631,146
Expenditures
Personnel1,367,3801,378,3691,575,3991,757,100
Supplies, services & taxes4,289,2364,509,8615,961,3706,231,868
Capital expenditures1,904,7551,049,371188,800966,000
Debt service504,5949,342,799475,000583,808
Transfers205,000656,598734,063627,550
Total expenditures8,270,96516,936,9988,934,63210,166,326
Revenues over(under) expenditures-108,577-72,286-453,310-535,180
Beginning fund balance3,429,5093,320,9322,985,4843,373,599
Ending fund balance$3,320,932$3,248,646$2,532,174$2,838,419
Fund totals - Expenditures only
Arterial Street Fund1,900,949985,74810,000126,700
Street2,035,8072,193,8063,122,4464,512,496
Contingency Reserve0000
Lodging Tax385,000381,000376,000398,000
Parking System1,192,61810,206,9751,312,7741,327,189
Comm. Dev. Block Grant683,131640,6951,608,037937,234
Abatement4,0295,28742,000138,500
Police Special Projects264,144356,054414,700562,595
Public Access Television298,609332,929400,472449,024
Donations17,5707,15815,10035,500
Trial Improvement15,00013,99718,00015,000
One Percent for Arts004,500500
Conference Center1,474,1081,813,3491,610,6031,663,588
Total Special Revenue Funds$8,270,965$16,936,998$8,934,632$10,166,326
Arterial Street Fund
Special Revenue Fund
Summary:
The Arterial Street Fund is a dedicated capital aged as match for federal highway grants for
construction fund for the purpose of making new construction identified in the Transporta-
capital improvements to the City’s arterial tion Improvement Plan.
street system. Most of these funds are lever-
Arterial Street Fund
ActualActualBudgetBudget
2012201320142015
Revenues
Taxes$0$0$0$0
Licenses & permits0000
Intergovernmental1,807,869617,04900
Charges for services-4,917202,72000
Fines & forfeits0000
Other revenue3,454-46900
Debt proceeds0000
Total revenue1,806,406819,30000
Expenditures
Personnel289000
Supplies, services & taxes255000
Capital expenditures1,900,405985,74810,0000
Debt service0000
Transfers000126,700
Total expenditures1,900,949985,74810,000126,700
Revenues over(under) expenditures-94,543-166,448-10,000-126,700
Beginning fund balance521,231426,688260,239253,010
Ending fund balance$426,688$260,240$250,239$126,310
Arterial Street Fund
2015 Budget Highlights: 2015 Capital Considerations:
The budget includes a transfer-out to the There are no capital considerations for 2015
Street Fund of $126,700.
2014 Accomplishments: 2015 Goals:
Completed pedestrian intersection improve-Provide grant match for pending transporta-
ments at Olympic College. tion projects.
Street Fund
Special Revenue Fund
Summary:
This fund is a subdivision within the Public Traffic Maintenance—traffic control de-
Works and Utilities Department and is com-vices.
prised of three divisions:
Electronics—maintenance of traffic sig-
Street Maintenance —streets/sidewalk nals, streetlights, radios, etc.
maintenance, snow/ice control, etc.
Street Fund
ActualActualBudgetBudget
2012201320142015
FTE positions11.00 11.00 11.60 12.22
Revenues
Taxes$476,499$497,088$500,000$500,000
Licenses & permits0000
Intergovernmental799,655788,8071,160,2052,156,000
Charges for services103,135170,879590,000559,750
Fines & forfeits0000
Other revenue855,864586,053846,1831,497,472
Debt proceeds0000
Total revenue2,235,1532,042,8273,096,3884,713,222
Expenditures
Personnel1,031,4411,023,6321,187,5001,284,900
Supplies, services & taxes1,000,4371,106,5511,887,1462,427,596
Capital expenditures3,92963,62347,800800,000
Debt service0000
Transfers0000
Total expenditures2,035,8072,193,8063,122,4464,512,496
Revenues over(under) expenditures199,346-150,979-26,058200,726
Beginning fund balance187,985387,331230,809357,558
Ending fund balance$387,331$236,352$204,751$558,284
Street Fund
2015 Budget Highlights: 2015 Capital Considerations:
For 2015, the Street Department expects to:
All design projects are partially or fully
Construct ADA ramps on Austin Drive to
funded by grants.
leverage a grant funded overlay of the road-
way.
Design grant funded crosswalk improve-
͵
ments at 5 locations
Design a grant funded sidewalk to be con-
structed adjacent to Crownhill Elementary
School.
Continue update of the street comprehen-
sive plan, to include ADA transition and
non-motorized transportation plans.
2014 Accomplishments: 2015 Goals:
Freshened street markings city-wide .
Zero lost time accidents.
Maintain current levels of service.
Repaired several sidewalks city-wide.
Continue street marking emphasis, fo-
Completed projects in all three divi-
cusing on application of thermoplastic
sions to provide some additional reve-
material at arterial intersections.
nue.
Take better advantage of the depart-
Provided support for numerous City
ment’s work management software,
events, which helped provide a wide
Cartegraph, to manage assets and work
range of interesting and fun activities
orders.
for City residents and guests.
Accomplish all projects listed on the
By necessity, developed more creative
2015 Transportation Benefit District
and cooperative methods to share man-
project list.
power and resources to accomplish
tasks.
Began update of the Street Comprehen-
sive Plan.
Contingency Reserve
Special Revenue Fund
Summary:
The Contingency Reserve fund is a special balance of $1,000,000 and is working to re-
revenue fund that was established to protect build that balance. Proceeds from all General
the City’s General Fund in the event of un-Fund real property shall be deposited into this
foreseen and unfunded emergency require-fund.
ments. This fund shall maintain a minimum
Contingency Reserve Fund
ActualActualBudgetBudget
2012201320142015
Revenues
Taxes$0$0$0$0
Licenses & permits0000
Intergovernmental0000
Charges for services0000
Fines & forfeits0000
Other revenue117,100230,30350,46452,900
Debt proceeds0000
Total revenue117,100230,30350,46452,900
Expenditures
Personnel0000
Supplies, services & taxes0000
Capital expenditures0000
Debt service0000
Transfers0000
Total expenditures0000
Revenues over(under) expenditures117,100230,30350,46452,900
Beginning fund balance117,093234,193464,496517,296
Ending fund balance$234,193$464,496$514,960$570,196
Contingency Reserve
2015 Budget Highlights: 2015 Capital Considerations:
There are no expenditures budgeted for There are no capital funds budgeted in 2015.
2015.
The budget includes a $50,000 transfer in
from the General Fund.
2014 Accomplishments:
2015 Goals:
In 2011, contingency reserve levels were ade-
To continue to replenish the Contingency
quate to fund an unanticipated settlement
Reserves back to the $1 million target.
agreement with Housing Kitsap, thus preserv-
Long term goal is to achieve this target
ing other budgeted programs within the City.
within 5 to 10 years.
During 2012, the City began a strategic re-
plenishment of the contingency reserve with
transfers to date totaling $395,000.
Lodging Tax 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
ActualActualBudgetBudget
2012201320142015
Revenues
Taxes$417,131$388,620$390,000$393,000
Licenses & permits0000
Intergovernmental0000
Charges for services0000
Fines & forfeits0000
Other revenue1,321288400700
Debt proceeds0000
Total revenue418,452388,908390,400393,700
Expenditures
Personnel0000
Supplies, services & taxes215,000226,000221,000243,000
Capital expenditures0000
Debt service0000
Transfers170,000155,000155,000155,000
Total expenditures385,000381,000376,000398,000
Revenues over(under) expenditures33,4527,90814,400-4,300
Beginning fund balance101,762135,214143,789157,822
Ending fund balance$135,214$143,122$158,189$153,522
Lodging Tax Fund
2015 Budget Highlights:
2015 Capital Considerations:
Bremerton Symphony Association $ 12,000
There are no capital dollars budgeted in
Kitsap Historical Society $ 12,000
2015.
Bremerton Historic Ships $ 18,000
Kitsap Admirals $ 10,000
Kitsap Entrepreneurial Center $ 9,000
Chamber of Commerce $ 18,000
WA State Science and Eng Fair $ 14,000
Admiral Theatre $150,000
Kitsap Conference Center $155,000
Revenue to be allocated $398,000
2014 Accomplishments: 2015 Goals:
Recipients of funds complied with State re-Advisory committee will continue to re
porting requirements. view marketing materials and rate of
return on allocations.
Recipients of funds have improved collabora-
tion to leverage marketing efforts. Staff will continue to align application
and process with other jurisdictions.
Staff successfully transitioned process from
paper to online submittal of applications.
Staff will also provide updates on any
changes made to RCW 67.28.
Tourism has continued to generate revenue in
Bremerton and Kitsap County.
Parking System Operating
Special Revenue Fund
Summary:
The Parking System Operating fund was es-in the City, and all fees collected from park-
tablished as a special revenue fund to account ing violations. The funds are used to pay for
for the receipt of revenues and expenditures the contract for parking enforcement services
for all of the City’s parking facilities and lots and maintenance, management and security
comprised of City 4th & Washington parking services for the City’s parking garages and
garage, Conference Center parking garage, other related costs of operating the parking
Park Ave Plaza garage, Fifth & Park lot and system.
the Craven lots, all metered on-street parking
Parking System Fund
ActualActualBudgetBudget
2012201320142015
Revenues
Taxes$0$0$0$0
Licenses & permits0000
Intergovernmental0000
Charges for services0000
Fines & forfeits256,118178,340235,000200,000
Other revenue880,02010,092,8601,012,5001,120,000
Debt proceeds0000
Total revenue1,136,13810,271,2001,247,5001,320,000
Expenditures
Personnel0000
Supplies, services & taxes688,024784,176717,774740,981
Capital expenditures0035,00020,000
Debt service504,5949,342,799475,000481,208
Transfers080,00085,00085,000
Total expenditures1,192,61810,206,9751,312,7741,327,189
Revenues over(under) expenditures-56,48064,225-65,274-7,189
Beginning fund balance275,314218,834283,059210,228
Ending fund balance$218,834$283,059$217,785$203,039
Parking System
2015 Budget Highlights: 2015 Capital Considerations:
$20,000 budgeted for Capital Improvements
Park Plaza security camera system is budget-
ed for 2015.
in 2015.
A conservative revenue projection is fore-
casted for 2015 due to the apartment con-
struction project on top of the Park Plaza
Garage.
2014 Accomplishments: 2015 Goals:
Increased monthly parking permits issued Expand Residential Parking Program pro-
for the Downtown Washington Garage.cesses to include on-line and other electronic
application options.
Migrated electronic collection and enforce-
Streamline collections and enforcement pro-
ment data to upgrade ticketing equipment.
cesses to minimize number of same vehicle
Reviewed parking pricing for maximum uti-
repeat violations.
lization of garages and lots.
Pursue additional group parking leases to
continue to maximize garage utilization.
Residential Parking Program will have com-
pleted the move of all permits from biannual
to annual issuance with each quadrant expir-
ing during a different quarter.
Community Development Block Grant
Special Revenue Fund
Summary:
The City receives three types of annual fund-Shelter Plus
ing from the US Department of Housing and Funds to serve homeless individuals suf-
Urban Development (HUD): fering from substance abuse, mental ill-
ness, or both.
Community Development Block Grant
For community projects that primarily The City also maintains a portfolio of loans
benefit low income population made to low income homeowners at subsi-
HOME dized interest rates.
Funds for affordable housing
Community Development Block Grant Fund
ActualActualBudgetBudget
2012201320142015
FTE positions2.00 1.00 1 .00 1 .00
Revenues
Taxes$0$0$0$0
Licenses & permits0000
Intergovernmental527,826591,9721,418,924890,043
Charges for services29,72335,23034,00030,000
Fines & forfeits0000
Other revenue5,81030,55085,05042,125
Debt proceeds0000
Total revenue563,359657,7521,537,974962,168
Expenditures
Personnel103,897113,637119,799123,700
Supplies, services & taxes578,813515,4601,134,175667,684
Capital expenditures421000
Debt service0000
Transfers011,598354,063145,850
Total expenditures683,131640,6951,608,037937,234
Revenues over(under) expenditures-119,77217,057-70,06324,934
Beginning fund balance371,658251,886270,897187,353
Ending fund balance$251,886$268,943$200,834$212,287
Community Development Block Grant
2015 Capital Considerations:
2015 Budget Highlights:
There are no capital considerations for 2015.
We anticipate 2015 funding to be level with
prior year funding, however, funding levels
overall are historically low since 2012.
The budget supports one full-time Block Grant
Administrator position.
For 2015, the General Fund will provide a
match of $35,000 to help cover administrative
costs.
Block Grant will receive administrative help
through the DCD budget via 20 hrs/week staff
time.
If Block Grant funding is further reduced, addi-
tional budget reductions will be made.
Staff is carrying out a Coordinated Grant Ap-
plication with Kitsap County Block Grant and
the KRCC.
2015 Goals:
2014 Accomplishments:
Block Grant will continue to refine and im-
City of Bremerton partnered more closely with
prove its new web-based Coordinated Grant
Kitsap County Block Grant Program on admin-
Application, to include the Review Room eval-
istration of HOME projects and streamlining of
uation and scoring module.
HOME Program Income accounting.
Block Grant will continue to seek opportunities
Staff continued to refine and improve the Coordi-
to streamline processes and create efficiencies
nated Grant Application (launched in 2011), uti-
by evaluating other communities’ best practic-
lizing Fluid Review online application.
es.
Block Grant funded many projects serving the
City and County Block Grant will continue
community’s low income population, such as:
collaboration on updating its “CDBG/HOME
Guidebook”, detailing the processes, proce-
Public Services
dures and requirements of block grant funding.
Weatherization Services
City and County Block Grant will collaborate
West Hills STEM preschool construc-
on updating its “Analysis of Impediments to
tion
Fair Housing.”
Home ownership program, including
rehab of neglected property
Microcredit Initiative for small entre-
preneurs
Abatement Revolving
Special Revenue Fund
Summary:
This fund was established as a source of fund-funds include all collections under abatement
ing for carrying out repair, demolition or re-proceedings, fines and penalties levied by the
moval of conditions which are subject to City’s administrative hearing examiner, inter-
abatement under the City’s building, fire, zon-est earnings, and periodic transfers from the
ing, and nuisance ordinances. Sources of General Fund.
Abatement Revolving Fund
ActualActualBudgetBudget
2012201320142015
Revenues
Taxes$0$0$0$0
Licenses & permits0000
Intergovernmental0000
Charges for services16,9326,7605000
Fines & forfeits011,0905,00035,000
Other revenue2,4137715001,000
Debt proceeds0000
Total revenue19,34518,6216,00036,000
Expenditures
Personnel0000
Supplies, services & taxes4,0295,28742,00053,500
Capital expenditures0000
Debt service0000
Transfers00085,000
Total expenditures4,0295,28742,000138,500
Revenues over(under) expenditures15,31613,334-36,000-102,500
Beginning fund balance232,913248,229261,563309,363
Ending fund balance$248,229$261,563$225,563$206,863
Abatement Revolving
2015 Capital Considerations:
2015 Budget Highlights:
There are no capital expenditures budgeted in
Efficiently facilitate the resolution of land
2015.
use complaints.
Evaluate public nuisance and dangerous
properties for abatement action.
The budget includes an $85,000 transfer-out
to the General Fund to support abatement
operations.
2015 Goals:
2014 Accomplishments:
Continue to support neighborhood cleanup
Provided support to various neighborhood
efforts.
clean-up efforts and resolution of complaints.
Continued implementation of the Vacant and
Continued implementing the Vacant and
Abandoned Property Ordinance and the
Abandoned Property Ordinance and Registra-
Rental Property Registration Program.
tion program. Approximately 175 properties
Continued abatement of public nuisances and
are registered.
dangerous properties.
Boarded up 233 Elm, a public nuisance prop-
erty (August)
Demolished 806 Cherry Court (August).
Demolished 1127 & 1129 North Callow
(September).
th
Demolished 2106 7 Street (September).
Police Special Projects
Special Revenue Fund
Summary:
This fund was created to account for monies also been established for the purpose of accu-
and proceeds from the sale of property seized mulating funds for expansion and improve-
during drug investigations and forfeited pur-ment of law enforcement services.
suant to state and federal law. This fund has
Police Special Projects Fund
ActualActualBudgetBudget
2012201320142015
Revenues
Taxes$0$0$0$0
Licenses & permits0000
Intergovernmental0000
Charges for services0000
Fines & forfeits21,47621,09315,00015,000
Other revenue62,356157,84571,50073,500
Debt proceeds0000
Total revenue83,832178,93886,50088,500
Expenditures
Personnel0000
Supplies, services & taxes264,144356,054364,700472,595
Capital expenditures0050,00090,000
Debt service0000
Transfers0000
Total expenditures264,144356,054414,700562,595
Revenues over(under) expenditures-180,312-177,116-328,200-474,095
Beginning fund balance970,837790,525613,409620,496
Ending fund balance$790,525$613,409$285,209$146,401
Police Special Projects
2015 Budget Highlights: 2015 Capital Considerations:
The Police Special Projects Fund con-Replacement of several undercover vehi-
tains funds that have been seized during cles.
narcotics investigations and subsequently
forfeited to the City under authority of
R.C.W. 69.50.505. State law places re-
striction on how these seized funds may
be spent.
Includes funding to support 50% of per-
sonnel costs for Special Operations
Group —$310,000.
2014 Accomplishments: 2014 Goals:
$200,000 transferred to General Fund to Fund undercover programs and drug opera-
support personnel costs. tions.
Funded undercover programs and drug op-
erations.
Bremerton Kitsap Access Television
Special Revenue Fund
Summary:
BKAT is a Public, Education and Govern-vides PEG programming on the cable system
ment (PEG) channel provided to the citizens in the City of Bremerton and Kitsap County.
of Kitsap County through franchise agree-Additionally, BKAT provides training to the
ments with local cable providers. BKAT pro-public in television production.
Bremerton Kitsap Access Television
ActualActualBudgetBudget
2012201320142015
FTE positions2.00 2.003.274.27
Revenues
Taxes$165$0$0$0
Licenses & permits265,833271,863270,000280,000
Intergovernmental17,000064,00018,000
Charges for services99,723110,104114,440124,010
Fines & forfeits0000
Other revenue2,30253,5521,10047,800
Debt proceeds0000
Total revenue385,023435,519449,540469,810
Expenditures
Personnel231,715241,100268,100348,500
Supplies, services & taxes41,89466,82961,37254,524
Capital expenditures0046,00046,000
Debt service0000
Transfers25,00025,00025,0000
Total expenditures298,609332,929400,472449,024
Revenues over(under) expenditures86,414102,59049,06820,786
Beginning fund balance121,068207,482310,072358,883
Ending fund balance$207,482$310,072$359,140$379,669
Bremerton Kitsap Access Television
2015 Capital Considerations:
2015 Budget Highlights:
PEG funding will be coming in from Comcast
Contract with the Cities of Bainbridge Is-
and will be used for equipment upgrades in the
land, Poulsbo, Kitsap County and the Port
Council Chambers of the Norm Dicks Govern-
of Bremerton are intact.
ment Center Building.
PEG funding continues from Comcast and
PEG funding from Kitsap County will be used
WAVE.
for staff equipment.
Includes the addition of one FTE, Video
Specialist.
2014 Accomplishments: 2015 Goals:
Provided input to the Cities of Bainbridge New Video Specialist to work on highlight-
Island and Poulsbo on their Comcast Fran-ing public events and festivals.
chise.
Work with our Mayor and Department Heads
LIVE Broadcast from the BKAT Studio for
to use BKAT as their communication tool.
the Kitsap Great Give.
Continue to support Kitsap County’s efforts
Met with consultant to plan new equipment
on BKAT programming outside of Govern-
for the Council Chambers within the Gov-
ment Meetings.
ernment Center.
Upgrade equipment for BKAT productions.
Look into costs and viability of “close cap-
tioning” the channel to prepare for FCC reg-
ulations that might impact public access TV
channels.
Secure PEG Funding from BI and Poulsbo
wit their new Comcast Franchise.
Gift and Donation
Special Revenue Fund
Summary:
This fund was established as an expendable This fund shall receive donations, memorials,
trust fund for the purpose of accepting gifts bequests and other contributions made to the
and donations on behalf of all departments of City by citizens and organizations.
the City as authorized by RCW 35.21.100.
Gift & Donations Fund
ActualActualBudgetBudget
2012201320142015
Revenues
Taxes$0.00$0.00$0.00$0.00
Licenses & permits0000
Intergovernmental0000
Charges for services1,090000
Fines & forfeits0000
Other revenue20,2699,5475,6004,750
Debt proceeds0000
Total revenue21,3599,5475,6004,750
Expenditures
Personnel0000
Supplies, services & taxes7,5707,15815,1005,500
Capital expenditures0000
Debt service0000
Transfers10,0000030,000
Total expenditures17,5707,15815,10035,500
Revenues over(under) expenditures3,7892,389-9,500-30,750
Beginning fund balance75,74579,53481,92378,319
Ending fund balance$79,534$81,923$72,423$47,569
Trial Improvement Fund
Special Revenue Fund
Summary:
The Trial Improvement Fund is dedicated compensated at a rate equivalent to at least
solely to fund improvements to the municipal ninety-five percent, but not more than one
court’s staffing, programs, facilities, or ser-hundred percent, of a district court judge re-
vices. ceive an apportionment from the State Ad-
ministrator for the Courts for court improve-
Municipalities with an elected judge who is ments.
Trial Improvement Fund
ActualActualBudgetBudget
2012201320142015
Revenues
Taxes$0$0$0$0
Licenses & permits0000
Intergovernmental22,63222,79620,00030,000
Charges for services0000
Fines & forfeits0000
Other revenue463183250325
Debt proceeds0000
Total revenue23,09522,97920,25030,325
Expenditures
Personnel0000
Supplies, services & taxes15,00013,99718,00015,000
Capital expenditures0000
Debt service0000
Transfers0000
Total expenditures15,00013,99718,00015,000
Revenues over(under) expenditures8,0958,9822,25015,325
Beginning fund balance39,30247,39756,37979,793
Ending fund balance$47,397$56,379$58,629$95,118
Trial Improvement
2015 Budget Highlights: 2015 Capital Considerations:
TCIA monies would be used to purchase
There are no capital considerations
any software, signatures pads, forms, etc.
planned for 2015.
necessary to make this process work with
the Share Point technology.
TCIA monies will also be used to start the
process to move the court towards being
paperless.
2014 Accomplishments: 2015 Goals:
The Court spent just over $3,000 to upgrade We would like to begin looking at equipment
our recording system. This upgrade was that will make the courtroom run smoother.
required as we received new computers This might include a video system for the
from the State and the old recording system prosecution and defense to be able to show
was no longer supported.pictures or videos to a jury panel during a
trial. The Court would also like to explore
the idea of an electronic docket system in
which the calendar for the day could be dis-
played on computer screens in the lobby in-
stead of the court staff printing and hanging
paper calendars on a daily basis.
One Percent For Arts
Special Revenue Fund
Summary:
One percent of the costs related to the eligible The program is administered by the Arts
new construction of City projects (generally Commission supported by the Department of
exclusive of utilities, equipment purchases Community Development.
and roadways) are dedicated to public art.
One Percent For Arts Fund
ActualActualBudgetBudget
2012201320142015
Revenues
Taxes$0$0$0$0
Licenses & permits0000
Intergovernmental0000
Charges for services0000
Fines & forfeits0000
Other revenue5141621500
Debt proceeds0000
Total revenue5141621500
Expenditures
Personnel0000
Supplies, services & taxes004,500500
Capital expenditures0000
Debt service0000
Transfers0000
Total expenditures004,500500
Revenues over(under) expenditures514162-4,350-500
Beginning fund balance51,23051,74451,90651,206
Ending fund balance$51,744$51,906$47,556$50,706
One Percent For Arts
2015 Budget Highlights:
2015 Capital Considerations:
The Arts Commission has been placed on a
Expenditures for the acquisitions of new art
temporary suspension until January 2016,
is not proposed for 2015.
and there are no planned expenditures for
the acquisition of new art.
Maintain current collection.
2015 Goals:
2014 Accomplishments:
The Arts commission is on a continued sus-
“Sunscoop” (purchased in 2011 and kept in
pension until January 2016 and there are no
storage) was installed along the newly im-
goals for 2015.
proved Pacific Avenue.
Conference Center
Special Revenue Fund
Summary:
This special revenue fund was established to Harborside as well as the maintenance and
account for and fund the contracted operations improvements to the Harborside facility.
of the Kitsap Conference Center at Bremerton
Conference Center & Plaza Fund
ActualActualBudgetBudget
2012201320142015
Revenues
Taxes$0$0$0$0
Licenses & permits0000
Intergovernmental0000
Charges for services1,185,9231,239,9571,309,4561,399,021
Fines & forfeits0000
Other revenue166,689548,699281,100160,750
Debt proceeds0000
Total revenue1,352,6121,788,6561,590,5561,559,771
Expenditures
Personnel38000
Supplies, services & taxes1,474,0701,428,3491,495,6031,550,988
Capital expenditures00010,000
Debt service000102,600
Transfers0385,000115,0000
Total expenditures1,474,1081,813,3491,610,6031,663,588
Revenues over(under) expenditures-121,496-24,693-20,047-103,817
Beginning fund balance363,371241,875217,182192,272
Ending fund balance$241,875$217,182$197,135$88,455
Conference Center
2013 Budget Highlights: 2015 Budget Highlights: 2015 Capital Considerations:
Mobile dance floor replacement is budgeted,
Replace table skirting and linens on a monthly
$10,000.
basis as an operating expense.
Continue to project food cost percentages at
26% decreasing food cost.
Post a 10.8% increase in revenue over 2014
and increase sales to corporate market by offer-
ing break-out spaces.
2014 Accomplishments: 2015 Goals:
We have welcomed 25,463 guests during the Achieve an economic impact on the region of
past 12 months.$2,496,149 and welcome 25,491 guests to
KCCBH including the third floor expansion.
Guest experience scores show that 96% of our
clients give us an “exceptional” rating.Produce $1,399.021 in revenue, a 10.8% in-
crease over 2014.
The Harrison Medical Foundation Gala result-
Earn a 96% or above guest experience score.
ed in a record setting $285,000 in donations for
the foundation, and netted $176,000.
Produce a successful 7th Annual Kitsap Wine
th
The 6 Annual Kitsap Wine Festival attracted
Festival.
663 guests and raised over $12,000 for Harri-
Increase corporate, government and association
son Medical Center Foundation, far exceeding
events and conferences through greater in-
previous numbers.
volvement in community organizations.
Current bookings for 2015 are pacing signifi-
Promote KCCBH and Harborside Fountain
cantly ahead of the same period last year.
Park as a wedding destination.
Top revenue sources were association and cor-
Promote multi-day conference business from
porate events constituting 65.7% of our annual
the region by targeting associations, govern-
business.
ment and corporations with the third floor ex-
pansion.
Continue to promote military discounts with
PSNS and per diem government rates.
Continue to work with strategic partners to pro-
vide complete packages for our clients.
Debt Service Funds Overview
Introduction
Debt service funds are a category of funds Government Center LTGO
intended to demonstrate the proper funding The LTGO 2012 Refunding Debt Service
and repayment of general obligation and local Fund was established to account for the
improvement district debt obligations and the revenue and debt service payments asso-
mandatory reserves associated with such debt. ciated with refunding of the City’s por-
The 2014 budget includes three debt service tion of the bonds used to finance the con-
funds.struction of the government center (Norm
Dick’s Building).
2010 LTGO
The Park Plaza Debt Fund has been es-Revenue bonds and other loans secured by
tablished to account for debt repayment utility revenues are included in the related En-
associated with the issuance of bonds to terprise Funds and are not presented in this
fund construction of Park Plaza parking section per GAAP.
and related improvements.
2010 UTGO Refunding/LTGO (B)
The 2010 UTGO Refunding/LTGO (B)
fund has been established to account for
the collection of tax payments and other
revenues used for repayment of bonds
issued. Bonds were issued in 2010 to re-
fund a portion of the outstanding 2002
Public Safety bonds and complete financ-
ing for Park Plaza parking.
Debt Service Funds Overview
City of Bremerton
Direct Debt Obligations
(As of September 30, 2014)
General Obligation Debt:
Voted general obligation bonds outstanding9,245,000
Non-voted general obligation bonds outstanding (councilmanic)26,585,000
General obligation debt balance$35,830,000
Revenue Bonds and Loans:
Revenue bonds10,090,000
Loans19,024,682
Capital leases-
Revenue bonds and loans balance$29,114,682
Total Direct Debt Outstanding$64,944,682
Debt management is an important component The public may also vote to approve park fa-
of the City’s financial management practices. cilities and utility bond issues, each of which
Generally, debt financing is reserved for fund-is also limited to 2.5% of the assessed valua-
ing large capital projects. tion of taxable property within the City.
The public may vote to approve bond issues Unlimited tax general obligation requires an
for general government in an amount not to approving vote of the people, and any election
exceed 2.5% of the assessed value of all taxa-to validate such general obligation debt must
ble property within the City. Within that have a voter turnout of at least 40 percent of
2.5% limit, the City Council may approve those who voted in the last general election
bond issues in an amount not to exceed 1.5% and at which 60 percent must vote favorably.
of the City’s assessed valuation. Bremerton’s The following Table outlines the City’s statu-
remaining debt capacity within the 2.5% limit tory debt capacity as of September 30, 2014.
is estimated to be $23,036,980.
Debt Service Funds Overview
City of Bremerton
Statutory Debt Limit Calculations
(As of September 30, 2014)
2014 Valuation for Collection Year 2015*$2,339,332,496
General purposes:
a. Non-Voted indebtedness limit (1.5% of assessed valuation)$35,089,987
Less: Non-voted bonds outstanding(26,585,000)
Less: Contracts payable-
Plus: Assets available for debt service105,972
Remaining capacity for general purpose (non-voted)$8,610,959
b. Voted indebtedness limit (2.5 % of assessed valuation)$58,483,312
Less: Voted bonds outstanding(9,245,000)
Less: Non-voted bonds outstanding(26,585,000)
Plus: Assets available for debt service383,668
Remaining capacity for general purposes (Voted)$23,036,980
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
*2015 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.
Debt Service Funds Overview
Total Debt Service Funds
ActualActualBudgetBudet
2012201320142015
Revenue
Taxes$750,801$1,170,468$1,190,000$1,228,525
Licenses & permits0000
Intergovernmental158,944152,644144,148144,662
Charges for services0000
Fines & forfeits0000
Other revenue5,760,346466,748588,328663,750
Debt Proceeds0000
Total Revenue6,670,0911,789,8601,922,4762,036,937
Expenditures
Personnel0000
Supplies, services & taxes0000
Capital expenditures0000
Debt service1,366,5971,856,0751,940,8051,937,748
Transfers & Other5,337,033000
Total Expenditures6,703,6301,856,0751,940,8051,937,748
Revenue over(under) expenditures-33,539-66,215-18,32999,189
Beginning fund balance244,829211,290145,075210,972
Ending fund balance$211,290$145,075$126,746$310,161
Fund totals - Expenditures only
2010 LTGO Fund551,787548,399548,695547,493
2010 UTGO/LTGO (B) Fund521,0791,064,3771,061,8671,058,782
Government Center LTGO5,630,764243,299330,243331,473
Total Debt Service Funds$6,703,630$1,856,075$1,940,805$1,937,748
2010 LTGO Fund
Debt Service Fund
Summary:
The Park Plaza Debt Fund has been estab-improvements. Revenue sources to pay this
debt include REET, a federal subsidy and a
lished to account for debt repayment associat-
ed with the issuance of bonds to fund con-sales tax contribution from the state.
struction of Park Plaza parking and related
2010 LTGO Fund
ActualActualBudgetBudget
2012201320142015
Revenue
Taxes$339,594$339,455$330,000$337,525
Licenses & permits0000
Intergovernmental121,270117,966109,826111,080
Charges for services0000
Fines & forfeits0000
Other revenue51,24446,00363,845121,000
Debt Proceeds0000
Total Revenue512,108503,424503,671569,605
Expenditures
Personnel0000
Supplies, services & taxes0000
Capital expenditures0000
Debt service551,787548,399548,695547,493
Transfers & Other0000
Total Expenditures551,787548,399548,695547,493
Revenue over(under) expenditures-39,679-44,975-45,02422,112
Beginning fund balance202,719163,040118,065126,395
Ending fund balance$163,040$118,065$73,041$148,507
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 ic revenue sources to pay this debt include
for repayment of bonds issued. Bonds were REET and a federal subsidy.
issued in 2010 to refund a portion of the out-
2010 UTGO/LTGO (B)
ActualActualBudgetBudget
2012201320142015
Revenue
Taxes$411,207$831,013$860,000$891,000
Licenses & permits0000
Intergovernmental37,67434,67834,32233,582
Charges for services0000
Fines & forfeits0000
Other revenue75,025178,682190,373148,500
Debt Proceeds0000
Total Revenue523,9061,044,3731,084,6951,073,082
Expenditures
Personnel0000
Supplies, services & taxes0000
Capital expenditures0000
Debt service521,0791,064,3771,061,8671,058,782
Transfers & Other0000
Total Expenditures521,0791,064,3771,061,8671,058,782
Revenue over(under) expenditures2,827-20,00422,82814,300
Beginning fund balance42,11044,93724,93378,655
Ending fund balance$44,937$24,933$47,761$92,955
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
Government Center LTGO
ActualActualBudgetBudget
2012201320142015
Revenue
Taxes$0$0$0$0
Licenses & permits0000
Intergovernmental0000
Charges for services0000
Fines & forfeits0000
Other revenue5,634,077242,063334,110394,250
Debt Proceeds0000
Total Revenue5,634,077242,063334,110394,250
Expenditures
Personnel0000
Supplies, services & taxes0000
Capital expenditures0000
Debt service293,731243,299330,243331,473
Transfers & Other5,337,033000
Total Expenditures5,630,764243,299330,243331,473
Revenue over(under) expenditures3,313-1,2363,86762,777
Beginning fund balance03,3132,0775,922
Ending fund balance$3,313$2,077$5,944$68,699
Capital Improvement Funds Overview
Introduction
Capital Improvement funds account for the REET funds when available for eligible
acquisition and/or construction of major capi-projects from the General Government
tal projects by the City with the exception of Capital Improvement Fund.
capital projects undertaken by the City’s en-
terprise funds, which are included within Lower Wheaton Way
those funds. The budget includes four capital A capital improvement fund established
improvement funds. to account for and fund the administra-
tion, planning, design, and construction
General Government Capital Improvement of Wheaton Way from the Manette
This fund accounts for expenditures relat-Bridge to Lebo Blvd. This project will
ed to various general government capital rehabilitate the street incorporating sus-
improvement projects. These expendi-tainable and low impact development.
tures are in the form of transfers to the
appropriate debt service funds. The pri-Washington Avenue Connector
mary source of revenues for this fund is This capital improvement fund is estab-
the Real Estate Excise Tax (REET) re-lished to account for the design and re-
ceipts. The REET is levied on all sales of construction of new utility mains above
real estate. The City is authorized, by the Port Washington Narrows Beach area
State law, to levy a quarter percent tax and street improvements consisting of
(described as “REET 1st Quarter”). Cit-wider sidewalks, bike lanes and a road
ies planning under the Growth Manage-diet between 5th Street and the Manette
ment Act (GMA) have the authority to Bridge.
levy a second quarter percent tax (“REET
2nd Quarter”). Bremerton has imposed
both.
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 ofxxx
Capital Improvement Funds Overview
Capital Improvement Funds
ActualActualBudgetBudget
2012201320142015
Revenue
Taxes$427,806$481,897$420,000$700,000
Licenses & permits0000
Intergovernmental782,63783,3093,194,1621,480,000
Charges for services0000
Fines & forfeits0000
Other revenue209,93686,681601,0631,987,350
Debt proceeds0000
Total revenue1,420,379651,8874,215,2254,167,350
Expenditures
Personnel0000
Supplies, services & taxes41,666000
Capital expenditures1,016,637366,6194,376,7263,491,600
Debt service16,592000
Transfers332,500389,579472,865776,300
Total expenditures1,407,395756,1984,849,5914,267,900
Revenues over(under) expenditures12,984-104,311-634,366-100,550
Beginning fund balance1,209,5171,222,5011,127,180919,232
Ending Fund Balance$1,222,501$1,118,190$492,814$818,682
Fund Totals - Expenditures only
General Government Capital332,500389,579472,865776,300
Park Facilities Construction1,066,121245,730865,849209,850
Lower Wheaton Way8,774120,8891,810,87710,000
Washington Avenue Connector001,700,0003,271,750
Total Capital Projects Funds$1,407,395$756,198$4,849,591$4,267,900
Capital Improvement Funds Overview
General Government Capital Improvement
Capital Improvement Fund
Summary:
This fund accounts for expenditures related to certain capital improvement projects as per-
mitted by state law.
various General Government capital improve-
ment projects, major leases and purchases and
special projects approved by the City Council. 2014 funding supports debt service on the
Excise taxes from real estate sales are receipt-Government Center, 2010 LTGO financing,
ed into this fund for the purpose of funding and 2010 UTGO Refunding.
General Government Capital Improvement
ActualActualBudgetBudget
2012201320142015
Revenue
Taxes$427,806$481,897$420,000$700,000
Licenses & permits0000
Intergovernmental0000
Charges for services0000
Fines & forfeits0000
Other revenue1,75214,6028501,500
Debt proceeds0000
Total revenue429,558496,499420,850701,500
Expenditures
Personnel0000
Supplies, services & taxes0000
Capital expenditures0000
Debt service0000
Transfers332,500389,579472,865776,300
Total Expenditures332,500389,579472,865776,300
Revenues over(under) expenditures97,058106,920-52,015-74,800
Beginning fund balance161,724258,782365,702559,282
Ending fund balance$258,782$365,702$313,687$484,482
General Government Capital Improvement
2010 Budget Highlights: 2010 Capital Considerations:
2015 Capital Considerations:
2015 Budget Highlights:
There are no direct capital expenses budg-
Transfers for debt service payments associat-
eted in 2015.
ed with prior capital improvement projects
include:
2010 LTGO—$120,000
•
2010 UTGO/LTGO B—$62,500
•
Government Center LTGO—
•
$318,800
Transfers to support statutorily allowed capi-
tal include:
Street—$150,000
General Fund—$125,000
2009 Accomplishments:
2014 Accomplishments: 2015 Goals:
Continue debt service payments. Build fund balance for future capital pro-
jects and grant matches.
Funding provided for Pendergast ball field
upgrades.
Park Facilities Construction
Capital Improvement Fund
Summary:
This capital improvement fund is established Parks and Recreation is committed to enrich-
to account for revenue and expenditures relat-ing the lives of Bremerton citizens by provid-
ed to Parks, Trails, Open Space and Recrea-ing attractive, accessible recreational facili-
tional capital improvements. Bremerton ties.
Park Facilities Construction
ActualActualBudgetBudget
2012201320142015
Revenue
Taxes$0$0$0$0
Licenses & permits0000
Intergovernmental773,81638,049221,3500
Charges for services0000
Fines & forfeits0000
Other revenue204,80058,797350,213150,850
Debt proceeds0000
Total revenue978,61696,846571,563150,850
Expenditures
Personnel0000
Supplies, services & taxes41,666000
Capital expenditures1,007,863245,730865,849209,850
Debt service16,592000
Transfers0000
Total expenditures1,066,121245,730865,849209,850
Revenues over(under) expenditures-87,505-148,884-294,286-59,000
Beginning fund balance703,822616,317467,433119,420
Ending fund balance$616,317$467,433$173,147$60,420
Park Facilities Construction
2010 Budget Highlights: 2010 Capital Considerations:
2015 Budget Highlights: 2015 Capital Considerations:
Complete Lillian Walk Park improvements.
Lillian Walker Park Funded through secured
Community Development Block Grant.
Includes funding for Pendergast Regional
Park Ball Field #2 Drainage Improvements.
Pendergast Regional Park Field #2 Drainage
Improvements Funded.
2014 Accomplishments:
2009 Accomplishments:
2015 Goals:
Constructed Accessible Playground and Ev-
Complete Pendergast Regional Park Ball
ergreen Rotary Park Renovations primarily
Field #2 Drainage Improvements.
through grants and donations.
Improve NAD Park Austin Drive Pedestrian
Completed Jarstad Aquatic Center Filtration
Crossing.
and Chemical Feed System Upgrades in con-
junction with the YMCA of Pierce and
Apply for DNR Urban Forestry Grant to
Kitsap Counties.
Plant Park Trees.
Acquired Pledge from Kiwanis Club to pur-
chase and install new hillside slide at Kiwa-
Coordinate with Sewer Utility to Demolish
nis Park.
Evergreen Rotary Park Pump Station, Land-
scape Former Highland ROW into Park and
Installed Ball Field Drainage Improvements
Incorporate into the Park.
on Pendergast Field #1.
Apply for grant funding to construct Ever-
Acquired $22,000 grant for Kiwanis Park
green Rotary Park Perimeter Pathway.
ADA Upgrades.
Apply for grant funding for Sheridan Park
Completed Kiwanis Park ADA Upgrade Pro-
Community Center Kitchen Upgrade.
ject.
Lower Wheaton Way
Capital Improvement Fund
Summary:
Lower Wheaton Way accounts for the recon-walks, curb, gutter and pavement are con-
structed. Lower Wheaton Way is a part of the
struction of this arterial street originally de-
signed as a state highway. Low impact de-Bridge-to-Bridge walking trail and the project
velopment techniques and sustainable infra-as a whole is part of Bremerton’s Redevelop-
structure will be incorporated in enhancing ment Plan.
non-motorized transportation as new side-
Lower Wheaton Way
ActualActualBudgetBudget
2012201320142015
Revenue
Taxes$0$0$0$0
Licenses & permits0000
Intergovernmental8,82145,2601,272,81210,000
Charges for services0000
Fines & forfeits0000
Other revenue3,38413,282250,0000
Debt proceeds0000
Total revenue12,20558,5421,522,81210,000
Expenditures
Personnel0000
Supplies, services & taxes0000
Capital expenditures8,774120,8891,810,87710,000
Debt service0000
Transfers0000
Total Expenditures8,774120,8891,810,87710,000
Revenues over(under) expenditures3,431-62,347-288,0650
Beginning fund balance343,971347,402294,04587,712
Ending fund balance$347,402$285,055$5,980$87,712
Lower Wheaton Way
2010 Budget Highlights: 2010 Capital Considerations:
2015 Capital Considerations:
2015 Budget Highlights:
No additional capital considerations are
Includes $10,000 for project carryover and
budgeted.
close out.
2009 Accomplishments:
2014 Accomplishments: 2015 Goals:
Completed construction of all utility and Final project closeout.
street improvements.
Washington Avenue Connector
Capital Improvement Fund
Summary:
Washington Avenue Connector is a combina-includes new mains that will serve the resi-
dences above the Port Washington Narrows
tion street and utility project. Constructing the
two projects together will not only reduce the Beach. Street improvements provide wider
overall cost, but minimize impacts and incon-sidewalks, bike lands and a road diet between
veniences to the public. The utility portion 5th Street and the Manette Bridge.
Washington Avenue Connector
ActualActualBudgetBudget
2012201320142015
FTE positions
Revenue
Taxes$0$0$0$0
Licenses & permits0000
Intergovernmental001,700,0001,470,000
Charges for services0000
Fines & forfeits0000
Other revenue0001,835,000
Debt proceeds0000
Total revenue001,700,0003,305,000
Expenditures
Personnel0000
Supplies, services & taxes0000
Capital expenditures001,700,0003,271,750
Debt service0000
Transfers0000
Total Expenditures001,700,0003,271,750
Revenues over(under) expenditures00033,250
Beginning fund balance000152,818
Ending fund balance$0$0$0$186,068
Washington Avenue Connector
2010 Budget Highlights: 2010 Capital Considerations:
2015 Capital Considerations:
2015 Budget Highlights:
The project includes revenue from three
This project includes scope for utility and
utilities, along with a $1.7M grant from
street improvements on Washington Ave-
WSDOT under their bicycle and pedestri-
nue between 5th Street and the Manette
an improvements program
Bridge.
The project is scheduled for construction
in 2015.
2009 Accomplishments:
2014 Accomplishments: 2015 Goals:
Conducted numerous public meetings with Complete construction in 2015.
the outreach to select a design concept to
move forward.
Completed project design.
Enterprise Funds Overview
Introduction
Enterprise funds account for certain fee-based Wastewater Capital
or rate-based business activities. The City has The Wastewater Capital Fund provides
seven enterprise funds. for capital improvement of the
wastewater collection system and treat-
Water Utility ment plants.
The Water Utility accounts for the opera-
tion and maintenance of the City’s water Stormwater Utility
supply and distribution system meeting The Stormwater utility provides a city-
state and federal water quantity and quali-wide storm drainage maintenance pro-
ty standards and provides for fire protec-gram.
tion.
Stormwater Capital
Water Capital The Stormwater Capital Fund provides a
The Water Capital Fund accounts for the city-wide storm drainage capital improve-
capital improvement of the City’s water ment program.
distribution system.
Gold Mountain Golf Complex
This fund was established to provide for
the two golf courses owned, operated and
maintained by the City at its Gold Moun-
tain Golf complex.
Wastewater 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.
Enterprise Funds Overview
Enterprise Funds Overview
Combined Staffing Levels
ActualActualActualBudgetBudget
Division20112012201320142015
PW&U Administration13.0012.009.0011.0011.50
Water Resources10.0011.0011.0011.2411.19
Wastewater17.0017.0017.0019.6819.26
Utilities Operations & Facilities32.0030.0030.0034.2834.28
Forestry4.004.004.004.383.00
Total PW&U Operations76.0074.0071.0080.5879.23
Enterprise Funds Overview
Enterprise Funds
ActualActualBudgetBudget
2012201320142015
Revenue
Taxes$17,321$34,639$22,944$23,000
Licenses & permits0000
Intergovernmental82,659170,277170,0001,285,000
Charges for services26,570,26529,200,53529,828,90432,108,702
Fines & forfeits073,13040,90058,035
Other revenue16,031,7925,934,5282,791,6384,901,012
Debt proceeds261,0005,230,3837,000,0006,979,264
Total revenue42,963,03740,643,49239,854,38645,355,013
Expenditures
Personnel6,561,2016,724,3677,202,7007,379,600
Supplies, services & taxes10,104,82511,301,17912,365,36214,386,468
Capital expenditures6,141,9677,187,97912,945,00011,513,000
Debt service3,859,9418,979,7464,311,4724,253,584
Transfers17,638,9018,758,0696,183,1459,906,138
Total expenditures44,306,83542,951,34043,007,67947,438,790
Revenue over(under) expenditures-1,343,798-2,307,848-3,153,293-2,083,777
Beginning fund balance19,145,11717,801,31914,067,54515,951,103
Ending fund balance$17,801,319$15,493,471$10,914,252$13,867,326
Fund totals - Expenditures only
Water Utility12,487,86110,122,00010,099,52311,415,230
Water Capital1,218,8942,013,7595,083,0005,068,000
Gold Mountain Golf Course2,407,0949,059,8314,076,7244,280,805
Wastewater Utility18,919,46813,221,44213,766,11714,460,257
Wastewater Capital4,618,9045,451,5156,415,0006,760,000
Stormwater Utility4,064,7162,216,1662,147,3152,619,498
Stormwater Capital589,898866,6271,420,0002,835,000
Total Enterprise Funds$44,306,835$42,951,340$43,007,679$47,438,790
Water Utility
Enterprise Fund
Summary:
The City’s Water Utility provides safe drink-responding to repairs and emergency break-
ing water to a population of approximately downs, inspecting facilities, monitoring,
56,000 people and the Puget Sound Naval providing public outreach and conservation,
Shipyard. The Utility provides all activities maintenance management, managing the wa-
associated with the operation and mainte-tershed and forestry activities, biosolids pro-
nance of the water system, which includes gram operations and management, and
managing water supplies and treatment, meter providing other labor, material, equipment,
reading and billing, processing utility service and overhead costs.
requests, development reviewing, permitting,
Water Utility
ActualActualBudgetBudget
2012201320142015
Revenue
Taxes$0$0$0$0
Licenses & permits0000
Intergovernmental3,000000
Charges for services8,728,6619,825,1349,980,58411,092,823
Fines & forfeits047,48320,00034,035
Other revenue493,341422,497359,219392,225
Debt proceeds0000
Total revenue9,225,00210,295,11410,359,80311,519,083
Expenditures
Personnel3,342,0813,365,4173,641,3003,588,000
Supplies, services & taxes3,276,7543,345,7413,878,5343,809,311
Capital expenditures0000
Debt service732,009718,763865,883825,705
Transfers5,137,0172,692,0791,713,8063,192,214
Total expenditures12,487,86110,122,00010,099,52311,415,230
Revenue over(under) expenditures-3,262,859173,114260,280103,853
Beginning fund balance6,124,5832,861,7242,238,9143,171,956
Ending fund balance$2,861,724$3,034,838$2,499,194$3,275,809
Water Utility—Water Resources
2010 Budget Highlights: 2010 Budget Highlights: 2010 Capital Considerations: 2010 Capital Considerations:
2015 Capital Considerations:
2015 Budget Highlights:
Continue multi-year Supervisory Control and
Complete installing fall protection improve-
Data Acquisition (SCADA) upgrade project.
ments for reservoirs.
Construct Well 18/20 generator storage garage.
Complete participation in USGS Kitsap Penin-
sula Groundwater Study.
Upgrade electrical service at the dam.
Continue reservoir coatings projects.
Manage Machinery/Equipment Capital funds
for Water Resources Division
Continue to operate the Advanced Disinfection
Facility in compliance with the Long term 2
Water Resources will assist Engineering
Enhanced Surface Water Treatment Rule.
with the following:
Coordinate National Pollutant Discharge Elimi-
nation System (NPDES) Phase II stormwater
permit requirements and perform outreach and
Design and construct pressure relief
illicit discharge detection and elimination.
valves.
Begin LT2 second stage source monitoring.
Design Reservoir 4 cover.
Design Pump Station 2 disinfection con-
version.
Construct seismic valves.
2009 Accomplishments: 2009 Accomplishments:
2015 Goals:
2014 Accomplishments:
Zero lost time accidents.
Maintained compliance with all state and feder-
al drinking water treatment, monitoring, dam
Comply with all state and federal drinking wa-
safety, and reporting requirements.
ter treatment, monitoring, dam safety and re-
porting requirements.
Continued successful year three operation of the
Advanced Disinfection Facility.
Replace Imperial Way PRV.
Converted Wells 15 and 17 disinfection from
Coordinate compliance with Stormwater Phase
gas to safer liquid hypochlorite.
II NPDES permit.
Placed #1 in Mayor’s Water Pledge for second
Continue collaboration with other agencies on
year in a row.
water and stormwater public outreach activi-
ties.
Replaced Poindexter PRV.
Continue SCADA system upgrade.
Completed UCMR 3 sampling.
Manage small capital projects list.
Began SCADA upgrade project.
Assist Engineering with water capital projects.
Updated Utility video and converted to digital.
Continue participation in USGS Kitsap Peninsu-
la groundwater study.
Completed archival document control filing.
Completed LID design for Marine Drive.
Prepared Groundwater Rule Monitoring Plan
for coordinated wholesale monitoring.
Switched to low-salt hypochlorite.
Water Utility—Utility Operations
2015 Budget Highlights: 2015 Capital Considerations:
2010 Budget Highlights: 2010 Budget Highlights: 2010 Capital Considerations: 2010 Capital Considerations:
Utility Operations maintains 269 miles of water Perform Water Distribution Capital Improvement
distribution mains, 30 miles of water transmission projects approved in the 2015 budget:
mains, over 6,400 valves, 1,820 fire hydrantsand
$300,000 distribution main improvements
18,578 customer accounts. The expense budget for
Approx. 900 feet of distribution mains
this function provides for:
$200,000 meter replacement
Water system flushing
Approx. 1,200 meters out of system
Hydrant maintenance
total of 18,578 and 2470 MXUs out of
Valve maintenance
system total of 15,500
Locating and marking in-ground water lines
$150,000 large meter replacement
and infrastructure in support of Washington’s
Approx. 40 meters
one-call utility locate program
$300,000 substandard water main replacement
Cross Connection Control Program
Approx. 600 feet of water mains
Customer billing and customer service
Customer response and dispatch for customers
who need to meet with a knowledgeable spe-
cialist at their home or business
Read water meters, door notices deactivation
and reactivation
Taps and meter sets
2015 Goals:
2009 Accomplishments: 2009 Accomplishments:
2014 Accomplishments:
Zero lost-time accidents
No lost time accidents in the Water Operations
Fully implement recurring maintenance pro-
group,
gram in accordance with the system mainte-
Exercised 1/3 of water system valves to ensure
nance plan and standards of the industry
reliability.
Continue the large meter change-out program
4 large meter change outs and 1400 residential
Expand use of the Department’s GIS work
meter change outs,
management software system to the water dis-
200 new meter installs,
tribution system
80 taps
Continue mapping and entering water distribu-
52 service repairs
tion system component GPS date into the De-
8,600 door notices
partment’s Geographic Information System.
500 deactivation and reactivation
Goal by the end of 2015: 85% of all key com-
New main at Orange Dr. 1,400 feet.
ponents entered.
Replace water main on E16th from Wheaton
Update outdated sections of the Bremerton
Way west 220 feet.
Municipal code related to the City’s admin-
Replaced water main Marlow from Wheaton
istration of its Water Utility
Way to E13th back to Wheaton Way 720 feet.
1200 ¾” and 10 large meters change out
Flushed all water mains East Bremerton and
2,480 MXU change out
pigged 18” main at Kitsap Lake
Flush west Bremerton water system
Purchase an inventory system that will com-
municate with finance
Water Utility—Forestry
2010 Budget Highlights: 2010 Budget Highlights: 2010 Capital Considerations: 2010 Capital Considerations:
2015 Budget Highlights:
2015 Capital Considerations:
Forestry/Natural Resources budget covers ex-
$150,000 budgeted for property purchase.
penditures for the following activities:
Reforestation
Stand Improvement and Plantation
Maintenance
Forest road Timber Harvest Management
Maintenance per Washington State For-
est Practice regulations
Biosolids management, application, and
environmental monitoring
Watershed security/surveillance
Jarstad Park activities and programs
2014 Accomplishments:
2009 Accomplishments: 2009 Accomplishments:
2015 Goals:
No lost-time accidents.
No lost-time accidents.
Pending receipt of approximately $500k from
Complete stream crossing replacement.
sustainable timber harvest program by year-end.
Generate $650k from sustainable timber har-
Lease management for Surface Mining (Gravel)
vest program.
and Minor Forest Products.
Plan and implement intermediate harvests for
Reforested 30 acres with 13,500 seedlings.
forest health and revenue.
Completed maintenance and culvert installa-
Reforest approximately 80 acres of newly har-
tions on forest roads per state mandated Road
vested land.
Maintenance and Abandonment Plan (RMAP).
Continue forest road maintenance and im-
Arranged for seedling procurement for required
provement per State Department of Natural
future reforestation needs.
Resources schedule.
Received permitting approval to develop addi-
Continue program for 100% beneficial utiliza-
tional biosolids application areas.
tion of biosolids on permitted forest lands.
Utilized 100% of biosolids generated by
Purchase property adjacent to Forestry office
Bremerton’s Wastewater Treatment Plant on
Complete development of additional biosolid
permitted forest sites per federal, state and local
application areas.
regulations.
Completed installation of Forestry Office
McKenna Falls Road Maintenance completed.
Negotiated new Minor Forest Products permit
resulting in $15k increase in revenue.
Water Capital
Enterprise Fund
Summary:
The Water Capital fund provides for the re-Water Utility fund. The fund provides for the
placement and construction to improve the planning, engineering, labor, material, equip-
City’s water distribution system. Previously, ment, and overhead costs related to construc-
capital improvement was accounted for in the tion.
Water Capital
ActualActualBudgetBudget
2012201320142015
Revenue
Taxes$0$0$0$0
Licenses & permits0000
Intergovernmental0000
Charges for services443,667000
Fines & forfeits0000
Other revenue4,854,5921,762,340774,6072,067,091
Debt proceeds002,000,0001,250,000
Total revenue5,298,2591,762,3402,774,6073,317,091
Expenditures
Personnel11,430464042,300
Supplies, services & taxes82,36565701,077,700
Capital expenditures1,086,0741,512,6385,033,0003,648,000
Debt service0000
Transfers39,025500,00050,000300,000
Total expenditures1,218,8942,013,7595,083,0005,068,000
Revenue over(under) expenditures4,079,365-251,419-2,308,393-1,750,909
Beginning fund balance04,079,3653,827,9462,789,690
Ending fund balance$4,079,365$3,827,946$1,519,553$1,038,781
Water Capital
2010 Budget Highlights: 2010 Budget Highlights: 2010 Capital Considerations: 2010 Capital Considerations:
2015 Budget Highlights:
2015 Capital Considerations:
While all major capital work proposed is cur-
Forest road bridge replacement; design and
rently proposed to be rate funded, three
construction.
DWSRF loan applications were submitted for
Construct isolation valves at the two bridges
high cost projects.
and the submarine main crossing of the Port
Washington Narrows.
Design intake improvements for the McKenna
Falls facility to include forebay improvements
to reduce sediment capture, capacity improve-
ments from West Branch, and replacement of
the existing travelling screen.
Harden the overflow at Casad Dam.
Design project to convert Anderson Creek dis-
infection from gas chlorine to hypochlorite.
Purchase land at Watershed to improve securty.
Reservoir paint coating replacement.
On-going minor capital upgrades to the distri-
bution system, pump stations, reservoirs and
treatment facilities.
Design replacement of the Reservoir 4 cover.
2014 Accomplishments:
2009 Accomplishments: 2009 Accomplishments:
2015 Goals:
Complete all projects identified in the budget
Constructed replacement of the Warren Ave-
highlights.
nue Bridge Watermain and associated seismic
upgrade to pipe supports and restraints.
Evaluated alternatives to the seismic isolation
valve upgrades.
Completed internal coating replacement on
Reservoir 19 interior roof.
Replacement of the water mains associated
with the Lower Wheaton Way project.
On-going minor capital upgrades to the distri-
bution system, pump stations, reservoirs and
treatment facilities.
Submitted 3 applications for DWSRF funding
of high cost capital projects.
Gold Mountain Golf
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
ActualActualBudgetBudget
2012201320142015
Revenue
Taxes$0$0$0$0
Licenses & permits0000
Intergovernmental0000
Charges for services1,944,6903,846,5503,997,0744,313,149
Fines & forfeits0000
Other revenue88,9304,1652001,500
Debt proceeds261,0005,176,50000
Total revenue2,294,6209,027,2153,997,2744,314,649
Expenditures
Personnel0000
Supplies, services & taxes1,825,9303,611,8933,556,4303,776,653
Capital expenditures295,4590105,00075,000
Debt service285,7055,447,938415,294429,152
Transfers0000
Total expenditures2,407,0949,059,8314,076,7244,280,805
Revenue over(under) expenditures-112,474-32,616-79,45033,844
Beginning fund balance374,539262,065158,128146,469
Ending fund balance$262,065$229,449$78,678$180,313
Gold Mountain Golf Complex
2015 Budget Highlights: 2015 Capital Considerations:
2010 Budget Highlights: 2010 Budget Highlights: 2010 Capital Considerations: 2010 Capital Considerations:
Increase total revenue in F&B with the help of Course enhancements—$20,000
our new Sales and Event Coordinator.
Greens Maintenance Equipment—$45,000
Continue to drive down labor over prior year
while increasing revenue.
Improve NOI by $123,000.
2014 Accomplishments:
2015 Goals:
2009 Accomplishments: 2009 Accomplishments:
Launched new mobile website and mobile
Identify new outlets for wedding and social
booking engine through GolfNow (Q4-2014).
business development and participate in three
wedding shows.
Joined the American FootGolf League and
successfully launched our FootGolf program,
Promote FootGolf year-round in local outlets
generating over $3,000 in revenue YTD.
to continue to raise awareness and recognition
as the #1 FootGolf property, among the new
Increased on-property event and promo sign-
courses that are starting to emerge in the PNW.
age with professional design work.
Earn 96% or above on our guest experience
Re-paved the entry road to the golf course.
score.
Created a blog for our superintendent along
Produce $4.3 million in total revenue.
with a Facebook account for the facility, a Pin-
terest account, and a Twitter account.
Capitalize on outside traveling groups coming
in for the US Open at Chambers Bay in June.
Launched a new bag drop area at the front of
the facility.
Gross revenue of merchandise sales is 10%
over 2013.
Booked weddings pace increased – same time
last year (Aug 2013) only 2 weddings on the
books for 2014. This year (Aug 2014) there
are 6 weddings scheduled for 2015.
Wastewater Utility
Enterprise Fund
Summary:
The Bremerton Wastewater Utility serves a service requests, development reviews, facili-
population of approximately 39,000 people ties inspections, responding to repairs and
and the Puget Sound Naval Shipyard. The emergency breakdowns, permit fees, supplies
Utility provides all activities associated with and testing, maintenance management and all
the operation and maintenance of the other labor, material, equipment and overhead
wastewater system, which includes manage-costs associated with the operation and
ment, billing, meter reading, processing utility maintenance of this system.
Wastewater Utility
ActualActualBudgetBudget
2012201320142015
Revenue
Taxes$17,321$34,639$22,944$23,000
Licenses & permits0000
Intergovernmental0-450,41800
Charges for services13,238,37613,118,68213,549,48614,132,914
Fines & forfeits021,12919,00019,000
Other revenue72,21920,3688,32210,000
Debt proceeds0000
Total revenue13,327,91612,744,40013,599,75214,184,914
Expenditures
Personnel2,380,3562,482,6612,694,2002,763,100
Supplies, services & taxes3,726,2493,647,6094,302,4264,362,411
Capital expenditures00132,0000
Debt service2,827,4312,798,6433,016,0912,984,877
Transfers9,985,4324,292,5293,621,4004,349,869
Total expenditures18,919,46813,221,44213,766,11714,460,257
Revenue over(under) expenditures-5,591,552-477,042-166,365-275,343
Beginning fund balance9,842,7984,251,2463,262,9714,050,900
Ending fund balance$4,251,246$3,774,204$3,096,606$3,775,557
Wastewater Division
2015 Budget Highlights: 2015 Capital Considerations:
2010 Budget Highlights: 2010 Budget Highlights: 2010 Capital Considerations: 2010 Capital Considerations:
Bremerton’s Wastewater Utility operates and main-
Biofilter media and pump rehabilitation for
tains the West & East Treatment Plants, 39 sewage
nutrient reduction.
pump stations and the 127 grinder pump stations
Replacement of the Sodium Hypochlorite stor-
located throughout the City. Items budgeted for
age tanks.
2014 accomplishment:
Annual repair and replacement of critical com-
ponents at the Westside WWTP and 39 sew-
Complete the Biofilter media and pump reha-
age pump stations.
bilitation, and implement this process for nutri-
Upgrading the Wastewater Telemetry System
ent reduction.
(SCADA), from copper wire technology to
Continue to upgrade our public outreach ef-
DSL.
forts.
Phase II Energy/Equipment Efficiency Up-
Complete the NPDES permit 2015 timeline
grades.
requirements.
Westside WWTP influent fine screens up-
Complete the Phase II Energy/Equipment Up-
grades.
grades at the Westside WWTP.
Replacement of the Aeration Basins 1 & 2
System operation, routine preventive mainte-
membrane diffusers.
nance, and routine repair.
Replacement and upgrades to the digester re-
Achieve 100% compliance with the new
circulation pumps.
NPDES Permit.
2015 Goals:
2009 Accomplishments: 2009 Accomplishments:
2014 Accomplishments:
Meet all listed goals and objective, and with
No lost time accidents
no lost time accidents.
Met all of the NPDES Discharge Requirements
Repair and replace critical components at the
for the Westside & Eastside Treatment Facili-
Westside WWTP and 39 sewage pump sta-
ties.
tions.
Awarded the Department of Ecology Outstand-
Operate & maintain the West & East Treat-
ing Treatment Plant Award FY 2013.
ment Plants & 39 sewage pump stations and
Completed the Primary Effluent Pump Energy
over 127 private grinder pump stations within
Efficiency & Equipment Upgrades.
budget requirements.
Completed and submitted the CSO Post Con-
Complete the requirements of the Sediment
struction & Sediment Sampling & Analysis
Sampling of selected outfalls and implement
Plan to Ecology.
the CSO Post Construction Monitoring Plan.
Completed the Replacement of the Digester
Attain the Department of Ecology Outstand-
building air handling unit.
ing Treatment Plant Award FY 2014.
Completed the replacement of two digester
Meet all of the NPDES Discharge Require-
heat exchangers.
ments for the Westside & Eastside
Completed the replacement of the three pumps
Wastewater Treatment Facilities.
at Pump Station CW-2.
Completed the installation of a polymer stor-
age warehouse at the Westside WWTP.
Completed the Wetwell conversion and up-
grade of pump station KL-1.
Wastewater Utility-Utility Operations
2010 Budget Highlights: 2010 Budget Highlights: 2010 Capital Considerations: 2010 Capital Considerations:
2015 Budget Highlights: 2015 Capital Considerations:
Wastewater Utility Operations maintains 146 Perform Sanitary Sewer Capital Improvements
miles of combined sewer collection system and
Projects approved in the 2015 budget:
21 miles of sewer transmission mains. The ex-
$250,000 meter and MXU replacement
pense budget for this function provides for:
program. See Water Utility, Utility Oper-
Video program for line inspection to doc-
ations narrative for breakdown of totals.
ument system problems for future capital
$450,000 annual substandard main re-
improvement projects.
placement
Jetting of all sanitary sewer mains to
maintain system capacity.
(Note: significant additional capital projects
for the Sewer Utility are listed elsewhere in
Additional important routine maintenance
the budget. This $450,000 program is under-
including grease interceptor cleaning,
taken by in-house Wastewater maintenance
manhole rehabilitation, and root control.
staff)
Close coordination and communication
with the Engineering division to identify
system concerns and program future con-
tracts for repair or upgrade.
2015 Goals:
2009 Accomplishments: 2009 Accomplishments:
2014 Accomplishments: 2015 Goals:
No lost-time accidents in Sanitary Sewer No lost-time accidents.
No lost-time accidents
Operations.
Fully implement recurring maintenance pro-
Fully implement recurring maintenance pro-
gram in accordance with the system mainte-
gram in accordance with the system mainte-
Cleaned up abandoned sewer pipe on the
nance plan and standards of the industry.
nance plan and standards of the industry
west side of Washington Beach.
Expand the Department’s Cartegraph work
Expand the Department’s Cartegraph work
Initiated saltwater reduction program by
management software application to the sani-
management software application to the sani-
focusing on beach manhole rehabilitation.
tary sewer system.
tary sewer system
Initiated active trenchless technologies on
Video the sanitary sewer collection system
Video the sanitary sewer collection system
the numerous sanitary laterals & mains.
Goal: video 20% each year
Goal: video 20% each year
Jet clean the sanitary sewer mains
Jet clean the sanitary sewer mains
Goal: jet 100% each year
Goal: jet 100% each year
Continue the grease interceptor, manhole in-
Continue the grease interceptor, manhole in-
spection, sewer lateral cleanout installation,
spection, sewer lateral cleanout installation,
and root control programs.
and root control programs
Continue mapping and entering water distribu-
Continue mapping and entering water distri-
tion system component GPS date into the De-
bution system component GPS date into the
partment’s Geographic Information System.
Department’s Geographic Information Sys-
tem. Goal by the end of 2015: 25% of all key
Goal by the end of 2015: 25% of all key
components entered
components entered.
Update outdated sections of the Bremerton
Update Bremerton Municipal code related to
Municipal code related to the City’s admin-
the City’s admin. of its Wastewater Utility.
istration of its Wastewater Utility
Wastewater Capital
Enterprise Fund
Summary:
The Wastewater Capital fund provides for the was accounted for in the Wastewater Utility
replacement and construction to improve the Fund. The fund provides for the planning,
City’s wastewater collection system and treat-engineering, labor, material, equipment, and
ment plants. Previously, capital improvement overhead costs related to construction.
Wastewater Capital
ActualActualBudgetBudget
2012201320142015
Revenue
Taxes$0$0$0$0
Licenses & permits0000
Intergovernmental79,659552,28800
Charges for services0000
Fines & forfeits0000
Other revenue7,847,4722,946,7361,415,3002,332,585
Debt proceeds053,8835,000,0003,729,264
Total revenue7,927,1313,552,9076,415,3006,061,849
Expenditures
Personnel12,46023,78900
Supplies, services & taxes45,7056060270,000
Capital expenditures4,560,7394,877,1206,255,0005,140,000
Debt service0000
Transfers0550,000160,0001,350,000
Total expenditures4,618,9045,451,5156,415,0006,760,000
Revenue over(under) expenditures3,308,227-1,898,608300-698,151
Beginning fund balance03,308,2271,409,5213,566,576
Ending fund balance$3,308,227$1,409,619$1,409,821$2,868,425
Wastewater Capital
2010 Budget Highlights: 2010 Budget Highlights: 2010 Capital Considerations: 2010 Capital Considerations:
2015 Budget Highlights: 2015 Capital Considerations:
Construct Washington Avenue phase 2 im-All capital expenditures are rate funded with
provements which include sewer system im-the exception of grants received for a number
provements and abandonment of the beach of equipment replacements at the westside
sewer.WWTP which are partially grant funded.
Design Oyster Bay Beach sewer system im-
provements.
Construct major cure-in-place pipe project.
Upgrade biofilter at the Westside WWTP.
On-going minor capital upgrades to the collec-
tion system, pump stations and treatment
plants.
Design and obtain rights of entry for the Oys-
ter Bay beach sewer replacement project.
Design for the cure-in-place project to repair
failing sewers.
Investigation of beach sewers on the west bank
of the Port Washington Narrows to identify
source of grit infiltrating the system.
2015 Goals:
2014 Accomplishments:
2009 Accomplishments: 2009 Accomplishments:
Complete all projects identified in the budget
Constructed phase 1 of the WA Avenue im-
highlights.
provements, which included reconstruction of
Sheldon Blvd and improvements on adjacent
side streets.
Constructed system improvements in support
of the Lower Wheaton Way project.
Investigated grit source and removal options
for beach sewers.
Completed pre-design of improvements to the
Oyster Bay sewer system.
On-going minor capital upgrades to the collec-
tion system, pump stations and treatment
plants.
Designed sewer component of the WA Ave
Phase 2 project..
Stormwater Utility
Enterprise Fund
Summary:
The Stormwater Utility serves a population of nance of the stormwater system, including
approximately 39,000 residents. The Utility management, billing, development reviews,
supports the Wastewater Utility in the CSO facilities inspections, public education and
Control Program and completes all activities involvement, maintenance management, and
associated with the operation and mainte-overhead costs.
Stormwater Utility
ActualActualBudgetBudget
2012201320142015
Revenue
Taxes$0$0$0$0
Licenses & permits0000
Intergovernmental0050,00085,000
Charges for services2,214,8712,410,1692,301,7602,569,816
Fines & forfeits04,5181,9005,000
Other revenue12,8731,5815001,000
Debt proceeds0000
Total revenue2,227,7442,416,2682,354,1602,660,816
Expenditures
Personnel737,175813,150867,200986,200
Supplies, services & taxes835,318665,153627,9721,090,393
Capital expenditures0000
Debt service14,79614,40214,20413,850
Transfers2,477,427723,461637,939529,055
Total expenditures4,064,7162,216,1662,147,3152,619,498
Revenue over(under) expenditures-1,836,972200,102206,84541,318
Beginning fund balance2,803,197966,2251,134,2421,332,952
Ending fund balance$966,225$1,166,327$1,341,087$1,374,270
Stormwater Utility-Water Resources
2010 Budget Highlights: 2010 Budget Highlights: 2010 Capital Considerations: 2010 Capital Considerations:
2015 Budget Highlights: 2015 Capital Considerations:
Bremerton’s Stormwater Utility maintains 114
Annual storm drain replacement
miles of storm sewers, 13 miles of open ditches and
East Park outfall
Low Impact Development (LID) treatment features.
Kitsap Way culverts
The City is required to meet performance require-
th
11 St Pl and Washington Ave outfall
ments outlined in the National Pollutant Discharge
Schley Canyon bridge feasibility study
Elimination System (NPDES) Stormwater Permit.
Marine Dr. LID construction
These requirements include:
Riddell Rd at Wheaton Way to address flood-
ing
Municipal code development and enforce-
ment
Stormwater Comp Plan including City-wide
LID retrofit predesign
Development plan review and permitting
Washington Ave Phase II
Water quality improvement
Construction inspection and erosion control
prevention
Operation and maintenance program
Public education and involvement
Annual reporting and documentation of
Stormwater related activities
2015 Goals:
2014 Accomplishments:
2009 Accomplishments: 2009 Accomplishments:
Zero lost-time accidents.
Complied with NPDES Stormwater Permit.
Continue:
Awarded a Stormwater Capacity Grant from
Washington State Department of Ecology.
Catch basin cleaning and maintenance
Updated Bremerton Municipal Code for
Culvert and ditch maintenance
Stormwater.
Detention pond maintenance
Completed stormwater system maintenance.
Illicit connection investigation and correc-
Reviewed development and City construction
tion program
plans for compliance with NPDES Permit.
City-owned oil/water separator cleaning
Continued development of system upgrades.
program
Public Education and outreach program in-
Systematic cleaning of the City streets
cluding Inter-local agreement with Clean Wa-
GIS mapping of stormwater infrastructure
ter Kitsap.
Staff training and certification
Supported the Sinclair Inlet Cleanup.
Development of BMC, policies and proce-
Completed LID Stormwater Retrofit design
dures to comply with NPDES Stormwater Per-
for Marine Dr.
mit.
Began Wheaton Way Stormwater upgrades.
Pursue grant fund opportunities for capital
Improved GIS mapping system.
projects.
Implemented maintenance documentation.
Video storm collection system for design and
investigation of faulty mains.
Internal and inter-agency coordination.
Stormwater Utility-Utility Operations
2010 Budget Highlights: 2010 Budget Highlights: 2010 Capital Considerations: 2010 Capital Considerations:
2015 Budget Highlights: 2015 Capital Considerations:
Bremerton’s Stormwater Utility maintains 114
Projects/programs:
miles of storm sewers and 13 miles of open ditches.
$200,000 annual storm drain replacement
The system is relatively complicated and combines
with the City’s sanitary sewer system during large
storm events. The City has invested over $50 mil-
lion into an extensive Combined Sewer Overflow
system, which works very well and is permitted un-
der the City’s Sewer utility. The stormwater utility
is permitted separately and the City is also required
to meet a number of discreet performance require-
ments outlined in this permit. In the maintenance
area, programs which are necessary to comply with
the permit are:
Street sweeping
Culvert and open ditch maintenance
Catch basin and curb debris plug prevention
Response to calls for assistance with storm-
related flooding
Video, smoke and dye testing
2015 Goals:
2014 Accomplishments:
2009 Accomplishments: 2009 Accomplishments:
Zero lost-time accidents
Zero lost-time accidents
Continue:
Zero flooding issues
Catch basin cleaning and maintenance
In field maintenance tracking
Culvert and ditch maintenance
Initiated electronic in field maintenance track-
ing
Detention pond maintenance
Illicit connection investigation and cor-
rection program
City-owned oil/water separator clean-
ing program
Systematic cleaning of the City’s storm
system
Global Positioning System (GPS) data-
base mapping of stormwater infrastruc-
ture
Expand use of Cartegraph maintenance soft-
ware application to the storm system
Video of storm collection system for design
and investigation of faulty mains
Expand on use of electronic maintenance sys-
tem
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
ActualActualBudgetBudget
2012201320142015
Revenue
Taxes$0$0$0$0
Licenses & permits0000
Intergovernmental068,407120,0001,200,000
Charges for services0000
Fines & forfeits0000
Other revenue2,662,365776,841233,49096,611
Debt proceeds0002,000,000
Total revenue2,662,365845,248353,4903,296,611
Expenditures
Personnel77,69938,88600
Supplies, services & taxes312,50429,52000
Capital expenditures199,695798,2211,420,0002,650,000
Debt service0000
Transfers000185,000
Total expenditures589,898866,6271,420,0002,835,000
Revenue over(under) expenditures2,072,467-21,379-1,066,510461,611
Beginning fund balance02,072,4672,035,823892,560
Ending fund balance$2,072,467$2,051,088$969,313$1,354,171
Stormwater Capital
2010 Budget Highlights: 2010 Budget Highlights: 2010 Capital Considerations: 2010 Capital Considerations:
2015 Budget Highlights: 2015 Capital Considerations:
Design of the capacity improvements for the
All major capital improvements are rate
Eagle Avenue Storm Drain project..
funded with the exception of the Marine
Construct Eastpark stormwater outfall.
Drive LID retrofit, which is grant funded.
Construct replacement of 3 crossings of
Kitsap Way.
Construct Marine Drive LID retrofit.
On-going minor capital upgrades to the col-
lection system, including ditches and culverts.
Predesign the Schley Canyon culvert replace-
ment.
Update the stormwater comprehensive plan,
including a city-wide stormwater retrofit
(LID) predesign.
2015 Goals:
2014 Accomplishments:
2009 Accomplishments: 2009 Accomplishments:
Construction of SW improvements on Lower
Complete all projects identified in the budg-
Wheaton Way with the street project.
et highlights.
.
Initiated design of bundled improvements to
be constructed in 2015 including replacement
th
of the Eastpark and 11 St. Place outfalls,
Eagle Avenue SD improvements, and 4 cul-
vert crossings of Kitsap Way.
Internal Service Funds Overview
Introduction
Internal service funds are used by govern-Equipment Rental Reserve—Operations and
ments to account for goods and services pro-Maintenance
vided by one City department for another. This fund was established in 2009 to
Revenues are provided for these support func-track expenditures and interfund pay-
tions from fees which are charged on a cost ments related to maintenance and service
basis to the departments receiving the services of the City’s fleet of vehicles and large
or goods. The budget includes six internal equipment.
service funds:
Equipment Rental Reserve—Equipment
Risk Management Reserve
This fund provides for the administration This fund is used for the purpose of accu-
and maintenance of City risk manage-mulating funds to replace vehicles and
ment functions including the maintenance equipment at the end of their useful lives.
of reserve funds to provide the City with Revenues are generated through user fees
adequate protection to manage fluctua-paid by departments utilizing fleet ser-
tions in insurance premiums and claims. vices.
Employment Security Information Technology
This fund is used for the purpose of accu-This fund provides for support functions
mulating funds based on 0.25% of wages to the City’s network and technology sys-
to pay for the unemployment of qualified tems and the maintenance and replace-
terminated City employees through the ment of hardware and software compo-
Employment Security Department. nents.
Accumulated Leave Liability
This fund is used for the purpose of accu-
mulating funds based on 1.75% of wages
to payout accrued vacation when an em-
ployee leaves City employment.
Internal Service Funds Overview
Internal Service Funds
ActualActualBudgetBudget
2012201320142015
FTE positions10.00 9.00 9.00 8.00
Revenue
Taxes$0$0$0$0
Licenses & permits0000
Intergovernmental0000
Charges for services2,311,9452,536,6362,585,5053,437,242
Fines & forfeits0000
Other revenue2,114,3722,079,9251,534,6572,153,260
Debt Proceeds0000
Total revenue4,426,3174,616,5614,120,1625,590,502
Expenditures
Personnel1,408,7341,316,3311,502,7001,400,200
Supplies, services & taxes2,652,5682,507,1272,921,5203,540,400
Capital expenditures266,420102,202830,8001,270,380
Debt service00115,0000
Transfers261,000385,00000
Total expenditures4,588,7224,310,6605,370,0206,210,980
Fund totals - Expenditures only
Risk Management1,214,280905,0921,529,3702,234,825
Employment Security80,92436,64580,00050,000
Accumulated Leave Liability237,349185,740200,000150,000
ER&R Maintenance1,551,2671,623,1731,522,3681,487,734
ER&R Reserves527,420487,202945,8001,245,380
Information Technology977,4821,072,8081,092,4821,043,041
Total Internal Service Funds4,588,7224,310,6605,370,0206,210,980
Revenue over(under) expenditure-162,405305,901-1,249,858-620,478
Beginning fund balance8,715,7328,553,3278,588,7738,151,435
Ending fund balance$8,553,327$8,859,228$7,338,915$7,530,957
Risk Management
Internal Service Fund
Summary:
The Risk Management Fund was established insured claims investigation and payment, liti-
to consolidate the financial recording and ad-gation costs, insurance specification prepara-
ministrative tracking of all property and casu-tion, excess insurance premiums, risk identifi-
alty insurance activities in one cost center cation and loss control, safety education, and
with joint costs to be shared by all funds as workers compensation.
appropriate. Funds are provided for self-
Risk Management
ActualActualBudgetBudget
2012201320142015
Revenue
Taxes$0$0$0$0
Licenses & permits0000
Intergovernmental0000
Charges for services0000
Fines & forfeits0000
Other revenue1,418,6591,546,445977,4701,534,710
Debt Proceeds0000
Total revenue1,418,6591,546,445977,4701,534,710
Expenditures
Personnel94,231118,192240,000240,000
Supplies, services & taxes1,120,049786,9001,289,3701,994,825
Capital expenditures0000
Debt service0000
Transfers0000
Total expenditures1,214,280905,0921,529,3702,234,825
Revenue over(under) expenditure204,379641,353-551,900-700,115
Beginning fund balance1,877,6642,082,0432,454,8842,369,261
Ending fund balance$2,082,043$2,723,396$1,902,984$1,669,146
Risk Management
2015 Capital Considerations:
2015 Budget Highlights:
The Risk Management Fund has does not have
Identify and project liability loss exposures
capital funds budgeted for 2015.
and hazardous working conditions and recom-
mend effective prevention, mitigation and
financing techniques.
Negotiate, procure and administer the City’s
property, liability, workers’ compensation and
surety insurance and self-insurance programs.
Investigate, evaluate, and resolve self-insured
liability claims presented against the City.
Assure compliance with State’s industrial in-
surance laws by providing mandatory work-
ers’ compensation benefits in a cost effective
way.
Present, negotiate and resolve City claims and
secure recovery from others for damage to
City property.
2015 Goals:
2014 Accomplishments:
Continue to maintain a reserve balance at least
Met established goal of maintaining a reserve
equal to the projected fund liability.
balance at least equal to the projected fund lia-
bility.
Obtain favorable renewal rates for the City’s
property, liability, workers’ compensation and
Obtained favorable insurance renewal rates.
surety insurance.
Through August 2014, resolved 25 liability
Continue to maintain lower workers’ compen-
claims.
sation assessments than those that would be
Through August 2014, recovered $14,254 from
charged by the State Fund.
third parties related to City property damage.
Continue to provide risk management training
Provided oversight to the City’s Safety and
to City employees.
Health Committee and continued implementa-
tion of new policies to provide a safe work-
place for employees.
Employment Security
Internal Service Fund
Summary:
The Employment Security Fund was created charged to the department the employee last
in 2011 by Ordinance 5153. The City is a re-worked. By creating a separate fund each
imbursable employer with the Washington department contributes based on wages paid.
State Employment Security Department This in effect spreads the expenditure over
(ESD). Unemployment benefits paid to a time between all departments an employee
terminated City employee is reimbursed by worked during his/her tenure. It also allows
the City to ESD. Previously, the expense was for accuracy in budgeting expenditures.
Employment Security
ActualActualBudgetBudget
2012201320142015
Revenue
Taxes$0$0$0$0
Licenses & permits0000
Intergovernmental0000
Charges for services0000
Fines & forfeits0000
Other revenue241,744239,857113,00054,000
Debt Proceeds0000
Total revenue241,744239,857113,00054,000
Expenditures
Personnel80,92436,64580,00050,000
Supplies, services & taxes0000
Capital expenditures0000
Debt service0000
Transfers0000
Total expenditures80,92436,64580,00050,000
Revenue over(under) expenditure160,820203,21233,0004,000
Beginning fund balance24,554185,374388,586443,586
Ending fund balance$185,374$388,586$421,586$447,586
Accumulated Leave Liability
Internal Service Fund
Summary:
The Accumulated Leave Liability Fund was wages paid and it spreads the expenditure
created in 2011 by Ordinance 5153. Previ-over time between all departments an employ-
ously, vacation accrued paid out at termina-ee worked during his/her tenure. This also
tion was expended in the department the em-allows for accuracy in budgeting expendi-
ployee last worked. By creating a separate tures.
fund each department contributes based on
Accumulated Leave Liability
ActualActualBudgetBudget
2012201320142015
Revenue
Taxes$0$0$0$0
Licenses & permits0000
Intergovernmental0000
Charges for services0000
Fines & forfeits0000
Other revenue241,081237,964342,000385,000
Debt Proceeds0000
Total revenue241,081237,964342,000385,000
Expenditures
Personnel237,349185,740200,000150,000
Supplies, services & taxes0000
Capital expenditures0000
Debt service0000
Transfers0000
Total expenditures237,349185,740200,000150,000
Revenue over(under) expenditure3,73252,224142,000235,000
Beginning fund balance8,20711,93964,163249,163
Ending fund balance$11,939$64,163$206,163$484,163
Equipment Rental & Reserve—Maintenance
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
ActualActualBudgetBudget
2012201320142015
FTE positions5.00 4.00 4.00 3.00
Revenue
Taxes$0$0$0$0
Licenses & permits0000
Intergovernmental0000
Charges for services1,522,5331,470,2641,493,3421,534,207
Fines & forfeits0000
Other revenue38,12116,8201,300400
Debt Proceeds0000
Total revenue1,560,6541,487,0841,494,6421,534,607
Expenditures
Personnel475,759511,491464,700413,200
Supplies, services & taxes1,075,5081,111,6821,057,6681,074,534
Capital expenditures0000
Debt service0000
Transfers0000
Total expenditures1,551,2671,623,1731,522,3681,487,734
Revenue over(under) expenditure9,387-136,089-27,72646,873
Beginning fund balance327,460336,847200,758267,243
Ending fund balance$336,847$200,758$173,032$314,116
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
ActualActualBudgetBudget
2012201320142015
Revenue
Taxes$0$0$0$0
Licenses & permits0000
Intergovernmental0000
Charges for services000825,000
Fines & forfeits0000
Other revenue171,41032,836100,887179,150
Debt Proceeds0000
Total revenue171,41032,836100,8871,004,150
Expenditures
Personnel0000
Supplies, services & taxes0000
Capital expenditures266,420102,202830,8001,245,380
Debt service00115,0000
Transfers261,000385,00000
Total expenditures527,420487,202945,8001,245,380
Revenue over(under) expenditure-356,010-454,366-844,913-241,230
Beginning fund balance6,069,4955,713,4855,257,1764,600,395
Ending fund balance$5,713,485$5,259,119$4,412,263$4,359,165
Equipment Services
2015 Capital Considerations:
2015 Budget Highlights:
Total projected capital costs for vehicle re-
This budget provides our Mechanic staff the
placements in 2015 is $1,245,380
resources they need to provide expert and
responsive service to all City departments.
Improve contracts oversight to achieve cost
savings where possible.
2014 Accomplishments:
2015 Goals:
No lost-time accidents
No lost-time accidents.
Maintained special and general purpose vehi-
Produce a policy manual for Equipment Rent-
cle fleet in adequate condition:
al and Revolving Fund.
98 General Purpose vehicles
Reduce expenditures on vehicle parts by in-
213 Special Purpose vehicles
creasing comparative parts pricing.
Various small motor equipment pieces
– weed eaters, generators, chainsaws
Work with City departments to “right size” the
City’s vehicle fleet and achieve efficiencies if
Provided responsive mechanic services to the
emergency response capability is not degrad-
City’s internal customers.
ed.
Monitored vehicle use; made recommenda-
Work with Finance Department in reviewing
tions for fleet reductions.
and updating ERR operations and policies.
Information Technology
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
ActualActualBudgetBudget
2012201320142015
FTE positions5.005.00 5 .005.00
Revenue
Taxes$0$0$0$0
Licenses & permits0000
Intergovernmental0000
Charges for services789,4121,066,3721,092,1631,078,035
Fines & forfeits0000
Other revenue3,3576,00300
Debt Proceeds0000
Total revenue792,7691,072,3751,092,1631,078,035
Expenditures
Personnel520,471464,263518,000547,000
Supplies, services & taxes457,011608,545574,482471,041
Capital expenditures00025,000
Debt service0000
Transfers0000
Total expenditures977,4821,072,8081,092,4821,043,041
Revenue over(under) expenditure-184,713-433-31934,994
Beginning fund balance408,352223,639223,206221,787
Ending fund balance$223,639$223,206$222,887$256,781
Information Technology
2015 Capital Considerations:
2015 Budget Highlights:
Planned replacement/upgrade of our central
Brought several departmental professional
server core Storage Area Network (SAN).
services contracts into the IT budget.
Enrolment in Microsoft Software Assurance
Plan for Windows Server/Client licensing.
Restructured telecommunications billing to
remove identifiable direct cost center charg-
es from the phone system overhead compu-
tations.
Restructured telecommunications billing to
pass thru phone system charges directly to
the Convention Center and the Golf course.
Continuing to fund the PC Replacement Pro-
gram.
Continuing to set aside funding for the re-
placement of First Responders Mobile Com-
puter Terminals in 2016.
2015 Goals:
2014 Accomplishments:
Maintain current service levels in an expand-
Maintained flawless uptime record for City
ing environment without increasing staffing or
controlled servers, network appliances and
replacing equipment where possible.
software.
Continue to roll out Social Media solutions in
Completed VoIP migration.
delivering government to constituents.
Complete installation of new Barracuda Back-
Leverage cloud services to make data and rec-
up appliance.
ords more accessible to the public.
Upgraded close to 200 Windows XP work-
Upgrade Storage Array Network to include
stations to Windows 7.
new SAN fabric switches and new Network
Brought online the City’s first Facebook page.
Attached Storage arrays.
Brought online the City’s first Twitter ac-
Begin transition of Desktop productivity
counts.
workloads to Office365.
Implemented a Mobile Device Management
solution for 50 city/employee owned devices.
Redesigned the City of Bremerton main web-
site and rebranded our Internet footprint.
Secured trusted SSL certificates to facilitate the
web based delivery of content.
Acquired proactive network monitoring soft-
ware and create a Network Operations Center
(NOC).
Capital Improvement Program Overview
A Capital Improvement Plan (CIP) is a multiyear components of Bremerton’s Capital Improvement
plan that provides a planned and programmed ap-Plan are summarized and then incorporated into
proach to utilizing the City’s financial resources in this city-wide Capital Improvement Plan. These
the most efficient manner to meet service and in-separate plans as previously adopted encompass
frastructure needs.the vast majority of the City’s planned capital pro-
grams and include detailed information on the
The City has prepared a comprehensive capital scope, timing, and reason for their being undertak-
projects list as a part of the 2015 annual budget en. Readers are encouraged to review the separate
process. This list provides a six-year view of in-transportation and utility system capital plans to
tended projects and serves as a resource for the learn more about the significant programs de-
City Council, City staff, and the citizens of scribed for these specific areas.
Bremerton in understanding the scope, timing, and
funding of key projects. While funding was iden-The City of Bremerton considers its six-year capi-
tified as a part of each project description, some tal plan as a long-range plan for addressing capital
needs. The purposes and goals of the CIP are to:
unfunded and underfunded projects have been
included for the future periods of 2015 through
2020 in order to keep them in the forefront as tar-
Provide capital facilities and infrastructure
gets for grants, ballot measures, and other contin-
that are needed by the community for civic pur-
ued funding efforts. Projects identified to occur in
poses and support the vision of Bremerton’s future
2015 however were required to have a designated
as articulated in the Comprehensive Plan.
revenue source and are integrated into the City’s
Support the provision of City services con-
annual budget.
sistent with the expectations of the community, as
expressed in the City’s declared level of service
The 2015 – 2020 Capital Improvement Plan is
standards.
comprised of general-purpose (municipal capital
Preserve levels of service as growth and de-
improvements), transportation, and utility pro-
velopment add new demands.
jects. On September 21, 2005 the Council adopt-
Provide facilities that meet special needs of
ed a Wastewater Comprehensive Plan by Resolu-
the community, rehabilitate and/or replace the
tion No. 2979 with an update approved on Decem-
City’s facilities and infrastructure to extend useful
ber 17, 2014 by Ordinance No. 5268. In addition,
life and assure continued efficiency.
on December 20, 2006 the City Council adopted a
Water System Plan by Ordinance No. 4992 which
In developing the Capital Improvement Plan, the
was amended by Resolution No. 3195 on June 19,
Department of Community Development has
2013. Finally, on October 19, 2011 the City
worked with Financial Services to ensure that the
Council adopted a separate Transportation Im-
information required by the Growth Management
provement Plan by Resolution No. 3154 with an
Act (GMA) has been included in the plan. plan.
amending Resolution No. 3166 adopted on April
4th, 2012, followed by amending Resolution No.
3227 adopted on July 16, 2014. These individual
Capital Improvement Program Overview
Capital Improvement Plan Process
and operations than is otherwise currently availa-
ble. This situation is made worse with increases
The annual update of the capital improvement in medical and pension benefits for personnel
plan began with a request to the City depart-and limited number of hours part-time employ-
ments to submit a list of various capital improve-ees can work due to Healthcare reform.
ment projects to be considered. This was initiat-
ed during April 2014 as the start of the scheduled Overview of the 2015 – 2020 Capital Improve-
annual budget development. Council reviewed ment Plan
projects for consideration in May 2014. Finan-The 2015 – 2020 Capital Improvement Plan sup-
cial Services then compiled this list and ensured ports the City’s continued commitment to revi-
throughout the development of the annual oper-talization of Bremerton with the inclusion of ma-
ating budget that the CIP was kept current and jor projects that are part of the plan for redevel-
consistent with the operating budget submittals opment and revitalization, along with other pro-
and with the recently adopted Transportation Im-jects that rehabilitate or restore existing infra-
provement Plan, Wastewater Comprehensive structure, including major maintenance projects
Plan, and Water System Plan, – all of which identified in the plan. The City’s capitalization
were prepared separately by the Public Works policy defines capital assets as tangible objects
Department and adopted by the City Council af-of a long-term character that will continue to be
ter separate study sessions and public hearings. held or used such as land, buildings, machinery,
The final Capital Improvement Plan is now pre-furniture, and other equipment with a life expec-
sented herein together with the proposed annual tancy greater than one year and having a value of
budget to the City Council for approval. The $10,000 or greater.
Council will hold public hearings to review the
Capital Improvement Plan and annual budget. While the majority of expenditures identified in
Upon completion of the public hearing process, the Capital Improvement Plan are capital ex-
the Capital Improvement Plan and annual budget penditures, there are programs included that are
will then be formally adopted by Ordinance. not characterized as “capital” per the City’s ac-
counting policy on capitalization, but are includ-
Impact of Capital Improvements on Operat-
ed in the CIP due to their significant impact on
ing Budget
infrastructure, utility rates and as required by
state RCW to ensure appropriate eligibility for
Several projects currently underway or planned the use of Real Estate Excise Tax to fund these
for implementation in the 2015 through 2020 efforts.
timeframe have been identified to have future
operational cost impacts for the City. One of
these projects is the Wastewater Biotower Up-
grade. The project will provide for fewer nutri-
ents being discharged into Sinclair Inlet but will
require significantly more electricity for
wastewater treatment. Other projects may also
require additional staff support for maintenance
Capital Improvement Program Overview
City-wide Capital Improvement Program
BudgetEstimated
201520162017201820192020
Governmental Funds
General Fund
Fire-$ 682,707$ 1,100,000$ 950,000$ -$ -$
General Facilities145,000 242,000 110,000 35,000 - -
Streets
Capital800,000 7,850,000 13,710,000 11,100,000 11,700,000 16,250,000
Major Maintenance1,440,000 430,000 430,000 430,000 430,000 430,000
Parking Operating20,000 75,000 - - - -
Police Special Projects90,000 50,000 50,000 50,000 50,000 50,000
BKAT46,000 30,000 20,000 25,000 25,000 25,000
1% for Arts- 10,000 10,000 10,000 10,000 10,000
Conference Center10,000 - - - - -
Debt Service Funds501,300 384,655 402,515 404,695 400,640 381,400
Park Facilities Construction209,850 342,000 675,000 310,000 525,000 3,210,000
Chevron Shoreline Restoration- 300,000 2,100,000 - - -
Lower Wheaton Way10,000 - - - - -
Washington Ave Connector3,271,750 - - - - -
Total Governmental Funds$ 6,543,900$ 10,396,362$ 18,607,515$ 13,314,695$ 13,140,640$ 20,356,400
Enterprise Funds
Water Capital Utility
Capital$ 3,648,000$ 4,303,000$ 3,508,000$ 2,425,000$ 2,205,000$ 5,925,000
Major Maintenance & Transfers1,420,000 920,000 640,000 640,000 640,000 640,000
Gold Mountain Golf 75,000 90,000 55,000 105,000 1,855,00095,000
Wastewater Capital Utility
Capital 5,140,000 7,650,000 16,250,000 5,620,000 1,870,000 7,500,000
Major Maintenance & Transfers1,620,000 270,000 270,000 216,000 216,000 20,000
Storm Capital Utility
Capital 2,650,000 1,000,000 865,000 350,000 1,800,000 7,400,000
Major Maintenance & Transfers 185,000 - - - - -
Total Enterprise Funds$ 14,738,000$ 14,233,000$ 21,588,000$ 9,356,000$ 6,826,000$ 23,340,000
Internal Service Funds
Equipment Rental & Reserve$ 1,245,380$ 1,955,100$ 2,181,000$ 2,656,810$ 1,517,287$ 1,511,508
Information Technology 25,000 - 30,000- - -
Total Internal Service Funds$ 1,270,380$ 1,955,100$ 2,181,000$ 2,686,810$ 1,517,287$ 1,511,508
Total All Funds$ 22,552,280$ 26,584,462$ 42,376,515$ 25,357,505$ 21,483,927$ 45,207,908
Debt service, major maintenance and capital transfers are identified in the CIP for funding purposes.
Financial Goals & Policies
The City of Bremerton is accountable to its Policy -
citizens for the efficient use of public dollars.
The budget and financial plans of the City
Resources entrusted to the City should be
shall balance recurring operating ex-
used in a manner that provides services, pub-
penses, debt service, and average ongoing
lic facilities, and infrastructure necessary to
capital requirements to recurring operating
meet the needs of the community – both for
revenue. Average ongoing capital re-
today and for the future. The following fi-
quirements are defined to include pay-
nancial goals and policies establish a frame-
ments necessary to the various Internal
work of financial health and stability that is
Service funds (i.e. ER&R, and Informa-
required to meet those expectations.
tion Technology) and average recurring
The goals expressed here define what consti-
capital expenditures.
tutes a “good outcome” for the city in regards
Before the City undertakes capital expen-
to financial planning and decisions. Goals
ditures or accepts grant funds, the ongoing
indicate the objectives - while the policies
costs and commitments should be de-
describe actual boundaries (or measurable)
scribed fully including identification of the
that are deemed necessary to achieve those
revenue sources expected to provide for
goals.
such ongoing costs- so that proper consid-
eration may be given to the longer term
financial sustainability of the project or
Goals for Financial Sustainability –
commitment.
Where possible, grants or contributions of
Diversified annual resources that are suf-
capital will be identified for proposed City
ficient to provide for the regular and on-
going operations associated with core city
expenditures.
services – plus enough additional margins
Deficit financing and borrowing will not
to cover debt service requirements and
be used to support on-going City services
normal (average) ongoing capital expen-
and operations. Expenses will be reduced
ditures.
to conform to the long-term revenue fore-
Debt financing should be used to smooth
cast. Interfund loans are permissible to
the effects of unusual or significant
cover temporary gaps in cash flow, but
amounts of capital expenditures and/or to
only when supported by a clear expecta-
finance facilities that are dedicated to the
tion and schedule for repayment over a
benefit of limited users (for example –
short duration of time (3 years or less) and
Local Improvement District “LID”).
with interest assessed based on the current
Financial Goals & Policies
Washington State Local Government In-
less than $20,000 may be included in the
vestment Pool rate.
Equipment Rental and Reserve Fund upon
Cash balances in excess of the amount re-
request by the using department with the
quired to maintain strategic reserves may
approval of the Director of Public Works
be used to fund one-time or non-recurring
and Utilities and the Director of Financial
costs. Preference should be given to uses
Services.
that reduce ongoing expenses (for exam-
ple - early retirement of debt).
Long-term borrowing will be confined to
Replacement Reserves based on expected
significant capital improvements (or simi-
replacement cost will be collected and
lar projects) which have an extended life
placed in the Equipment Rental and Re-
and when it is not practicable to be fi-
serve Fund (ER&R) for equipment (other
nanced from current revenues. All other
than computer equipment) or vehicles
available and appropriate sources of fi-
(other than fire engines) with a value of
nancing should be exhausted before long
$20,000 or more if it is expected to be a
term borrowing is pursued.
continued need beyond its estimated initial
Bonds cannot be issued for a longer ma-
useful life. The cost of computer equip-
turity schedule than a conservative esti-
ment replacement will be included in the
mate of the weighted average useful lives
annual payments made to the Information
of the assets to be financed. The City will
Technology Fund (IT) for each computer
keep the average maturity of general obli-
by its using department. These payments
gation bonds at or below twenty years.
are based on an expected five-year re-
Where possible, the City will use special
placement schedule. In addition to ER&R
assessment revenue, or other self-
and IT, other internal service funds may
supporting bonds instead of general obli-
be established to appropriately account for
gation bonds.
and collect expenses for specific costs
The City Utility Systems shall strive to
with the approval of the Director of Finan-
maintain a minimum debt service cover-
cial Services and the City Council. An
age (annual gross revenues less annual
amount equal to the annual fractional esti-
operating and maintenance expenses di-
mated cost of replacement based on the
vided by annual debt service) of the com-
expected useful life of an asset will be in-
bined Utilities (Water, Wastewater,
cluded in the service charges paid by City
Stormwater) of at least 1.5x.
departments to the various Internal Ser-
vice funds (i.e. Equipment Rental & Re-
Goals for Financial Flexibility –
serve fund and Information Technology).
Replacement cost will be reevaluated peri-
Sufficient operating reserves (working
odically throughout the life of the asset
capital) to manage monthly and daily
and replacement reserve charges adjusted
cash flow variability.
accordingly. Assets with an initial value
Adequate liquidity to provide for limited
Financial Goals & Policies
interruptions in revenues (natural disas- meet regulatory requirements
ters, unexpected loss of revenue source, provide core city services
etc).contribute to the achievement of
stated goals and policies
Contingency and reserve funds should be
or undertaken in anticipation of an
available for use in the event of emer-
emerging requirement.
gency and/or unforeseen events.
Policy –
–
Policy
Budget managers will provide sufficient
The City will maintain reserves required
documentation to support requested
by law, ordinance, and/or bond cove-
budget appropriations and in a manner
nants.
that clearly demonstrates that the expen-
The City will strive to maintain ending
diture is necessary to either meet regula-
cash and investment balances in the Gen-
tory requirements, provide core city ser-
eral Fund of no less than 8.5% of total
vices, or contributes to the achievement
planned annual operating expenses.
of stated goals or policies of the City.
The City will strive to maintain ending
A comprehensive multi-year (minimum
cash and investment balances of no less
of six years) plan for City capital im-
than 12% of total planned annual operat-
provements will be prepared and updated
ing expenses for the Gold Mountain Golf
annually. The Capital Improvement Plan
Complex, Water Utility, Wastewater Util-
will be consistent with and support the
ity, and Stormwater Utility.
City’s Comprehensive Plan. The Com-
The City will strive to maintain a balance
prehensive Plan service level goals
of at least $1,000,000 in the Contingency
should be included in the Capital Im-
Reserve fund as a provision for unfore-
provement Plan.
seen or catastrophic events and emergen-
cies.
Goals for Accountability –
Goals for Stewardship of Public Funds –
Reports demonstrating the status of finan-
cial activity and results should be pre-
Maintain public trust and confidence by
pared on a timely basis and in compliance
utilizing resources in the most efficient
with BARS and GAAP accounting re-
manner possible.
quirements.
Expenditures should be necessary to ei-
Reports showing the status of financial
ther:
policy compliance should be provided
periodically.
Financial Goals & Policies
tify and address material deficiencies in
Ensure the legal use of public assets
internal controls.
through an effective system of internal
controls. To ensure all local, state, and The City shall manage and invest its re-
federal rules are followed. sidual cash through the City Treasurer on
a continuous basis in accordance with the
City’s investment policies and within the
Policy -
guidelines established by the Washington
State Statutes based upon the following
An annual audit will be performed by the
order of priorities: 1) safety, 2) liquidity,
State Auditor’s Office and include the
and 3) yield.
issuance of a financial opinion. A Com-
prehensive Annual Financial Report shall
be prepared in accordance with generally
accepted accounting principles (GAAP)
and shall be distributed to the City Coun-
cil, Mayor, Director of Financial Ser-
vices, Department Directors, City Audit
Committee, and any other interested
party.
Quarterly a budget status report will be
prepared and distributed to the City
Council, Mayor, and Department Direc-
tors providing an overview of financial
activities for the City with comparison to
the approved budget. Information on the
status of compliance with financial poli-
cies will be provided in this report.
Regular monthly financial statements will
be prepared on a timely basis and posted
for review on the City’s internet and
intranet site.
The City will maintain a budgetary con-
trol system to ensure compliance with the
approved budget.
The City will maintain adequate internal
controls to safeguard public assets. The
Director of Financial Services will work
cooperatively with the City’s Internal
Auditor and the Audit Committee to iden-
Financial Goals & Policies
Emergency Medical
FIRE - EMS
SERVICES
Fire Suppression
Fire Prevention
Services
AUDITOR
CITY
Recreation Programs
COMMITTEE
Gold Mountain Golf
RECREATION
Parks Commission
AUDIT
PARKS &
& Maintenance
City Fountains
Parks Building
Senior Center
& Programs
Support
COUNCIL
CITY
Environmental Review
Zoning AdministrationCDBG Home Program
Land & Use Planning
DEVELOPMENT
Building Inspections
Code Enforcement
COMMUNITY
& Enforcement
Permit Center
Annexations
One-Stop
CITIZENS OF BREMERTON
Wastewater Treatment
Forestry Management
Reserve & Operations
Surveying & Mapping
PUBLIC WORKS
Facility Maintenance
Permit Coordination
Construction Admin
Road Maintenance
Equipment Rental
& UTILITIES
Customer Service
MAYOR'S
Utility Operations
Street Lighting &
OFFICE
& Maintenance
Surface Water
Utility Billing &
Management
Water Supply
Engineering
Admin Support Services
Information Technology
Records Management
Accounting & Budget
Regulatory Licensing
Conference Center
Debt Management
FINANCIAL
SERVICES
MUNICIPAL COURT
Public Acess TV
Animal Control
Management
Cash & Bank
Fiscal Policy
Business &
B & O Tax
Oversight
Operating
City Clerk
JUDGE
Parking
Community Policing
Photo Enforcement
Special Operations
SERVICES Crime Prevention
Home Detention
POLICE
Reserve Office
Jail Contract
Investigation
Program
Patrol
Traffic
Group
Civil Legal Services
Human Resources
Risk Management
& Labor Relations
ATTORNEY
Safety Program
Council to City
CITY
Civil Litigation
Prosecution
By District
Councilor
By District
Councilor
Council Assistant
Legislative
Assistant(.80 FTE)
CITY OF BREMERTON
By District
Councilor
COUNCIL PRESIDENT
To Be Determined January 1
CITIZENS
By District
Councilor
By District
Councilor
By District
Councilor
ASSISTANT
EXECUTIVE
MAYOR
ANALYST
BUDGET
SUPPORT SPECIALIST
INFORMATION TECH
GIS APPLICATION
ADMINISTRATOR
WEB SUPPORT
TECHNICIAN
SPECIALIST
NETWORK
MANAGER
LEAD PC
DIRECTOR OF FINANCIAL
ASSISTANT DIRECTOR
FINANCIAL ANALYST (2)
FINANCIAL SERVICES
ASSISTANT SENIOR (3)
ASSISTANT II
ACCOUNTANT
SERVICES
ACCOUNTINGACCOUNTING
SPECIALIST
PAYROLL
PUBLIC ACCESS TV
ADMINISTRATOR
PRODUCTION
SPECIALIST
MANAGER
VIDEO
PART-TIME
CLERICAL
CLERK
CITY
HUMAN RESOURCESHUMAN RESOURCES
HUMAN RESOURCES
HUMAN RESOURCES
GENERALIST
OFFICE OF
MANAGER
ANALYST
RISK MANAGEMENT
RISK MANAGEMENT
SPECIALIST
OFFICE OF
ASSISTANT II
LEGAL
ATTORNEY
CITY
ASSISTANT II
LEGAL
CITY PROSECUTOR II
PROSECUTION
PROSECUTOR
ASSISTANT
DIVISION
CITY
CITY ATTORNEY I
ASSISTANT
DIVISION
CIVIL
CITY ATTORNEY III
ASSISTANT
OFFICIAL
BUILDING REVIEW & INSPECTION
BUILDING PLAN
BDS II
BDS I
(2)
ONE-STOP PERMIT CENTER
CODE ENFORCEMENT
CODE ENFORCEMENT
DEVELOPMENT DIRECTOR
OFFICER
COMMUNITY
PLANNING COMMISSION, DESIGN REVIEW
BOARD & SPECIAL PROJECTS
SENIOR PLANNER
PLANNER II
PLANNER I
ASSISTANT
PROJECT
(2)
ADMINISTRATOR
CDBG
CDBG
TECHNICIAN
LEGAL
LEGAL TECHNICIAN
PROBATION
OFFICER
TECHNICIAN
SENIOR
LEGAL
COURT ADMINISTRATOR
JUDGE
LEGAL TECHNICIAN
TECHNICIAN
LEGAL
SENIOR
TECHNICIAN
LEGAL
Auditor Assistant
COMMITTEE
AUDITOR
(.20 FTE)
AUDIT
CITY
SPECIALIST (1)SPECIALIST (1)
CRIME SCENES
COORDINATOR
COMMUNITY
VOLUNTEER
WARRANT
HOME
(2)(2)
ASSISTANT SR
OFFICE
OPERATIONS
SUPPORT SERVICES
SERGEANT
SOG(4)
CAPTAIN
LIEUTENANT
ASSISTANT SR
OFFICE
INVESTIGATIONS
DETECTIVES
SERGEANT
SERGEANT
PATROL
BLUE
(4)
OF POLICE
SERGEANT
CHIEF
PATROL
GOLD
(4)
SERGEANT
PATROL
BLUE
(6)
OPERATIONS
LIEUTENNT
CAPTAIN
SERGEANT
PATROL
GOLD
(6)
SERGEANT
PATROL
BLUE
(5)
ASSISTANT SR
OFFICE
SERGEANT
PATROL
GOLD
(5)
TRAFFIC
(1)
FIRE DEPARTMENT
FIRE
CHIEF
OFFICE
BATTALION
ASSISTANT SR
CHIEF
ABC
FIRE MARSHAL
SHIFTSHIFTSHIFT
CAPTAIN
BATTALIONBATTALIONBATTALIONFF/
CHIEFCHIEFCHIEFINSPECTOR
STATIONSTATIONSTATION
1-A1-B1-C
CAPTAINLIEUTENANTLIEUTENANT
FF/MECHFF/MECHFF/MECH
FFFFFF
FF/PMFF/PMMEDICAL
OFFICER
STATIONSTATIONSTATION
2-A2-B2-C
LIEUTENANTCAPTAINLIEUTENANT
FFFFFF
FF/PMFF/PMFF/PM
FF/PMFF/PMFF/PM
STATIONSTATIONSTATION
3-A3-B3-C
LIEUTENANTLIEUTENANTCAPTAIN
FFFFFF
FF/PMFF/PMFF/PM
FF/PMFF/PMFF/PM
RELIEFRELIEFRELIEF
LIEUTENANTLIEUTENANTLIEUTENANT
FFFFFF
FFFFFF
FFFFFF
FFFF
PARKS PRESERVATION
& DEVELOPMENT MGR
MAINTENANCE MANAGER
PARK MAINTENANCE
SPECIALIST SR (4)
ASSISTANT I (.75)
PARKS SERVICEPARKS SERVICE
SPECIALIST (4)
SUPERVISOR
LABORER (2)
PARK
PARKS
OFFICE
PARKS & RECREATION
DIRECTOR OF PARKS
AND RECREATION
COMMISSION
RECREATION PROGRAMRECREATION PROGRAM
COORDINATOR III (2)
COORDINATOR II (1)
RECREATION
MANAGER
OPERATIONS
GOLF
Electronics Technician
Water Operator Lead
Water Operator Sr
Environmental Technician
Water Resources
Water Operator
Water Operations
Supervisor
Manager
(2)(2)
(3)
WWTP CMMS Tech
WWTP Operator II
WWTP Instrument
WWTP Operator I
WWTP Maint TechJourney Electrician
WWTP Maintenance
WWTP Lab Tech
WWTP Operations
Accounting Asst. Sr.Control Spec
Laborer (2)
Wastewater
Supervisor
Supervisor
Manager Utilities
(2)(3)(4)
Lead Utility Serv Spec
Lead Utility Serv Spec
Utility Serv Spec Sr
Utility Serv Spec Sr
Facilities Serv Spec
Collection Supervisor
Utilities Serv Spec
Utility Operations
Utiliity Serv Spec
Utility Serv Spec
Facilities/Inventory
Water Distribution
Lead Facilities
Facilities Serv
Serv SpecControl Specialist
Cross Connection
Spec Sr
Laborer
DIRECTOR OF PUBLIC WORKS
SupervisorSupervisor
Sewer/Storm
Manager Utilities
(4)(4)(4)(2)
(2)(5)
& UTILITIES
Equipment Maint Manager
PW Operations Manager /
Street Service Specialist
Automotive Equipment
Street Serv Spec Sr
Technician Supervisor
Street Serv Spec
Service Spec Sr
Auto Equp Tech
Service Spec
Journey Electrician
Sign ShopSign Shop
Electronics Tech
Supervisor
(2)
(2)(2)
(2)
Engineering Tech Sr
Eningineering Tech IV
Engineering Tech IV
Managing EngineerManaging Engineer
Civil Engineer IICivil Engineer II
(Transportation)
Engineering Tech IV
Project Assistant
Civil Engineer II
Engineer
(Utilities)
(2)
City
(2)(2)
Administration Division
Specialist Supervisor
Customer Service
Forestry Service
Forestry Service
Representative
Forestry Service
Specialist Sr
Utility AccountAssistant IIIAssistant Sr
Assistant II
Office Assistant Sr
AccountingAccounting
Specialist
Supervisor
Manager
Office
(3)
2004200520062007200820092010201120122013
Business-Type
Total Net Position
Governmental
180,000,000160,000,000140,000,000120,000,000100,000,00080,000,00060,000,00040,000,00020,000,0000
\]
1 of 2
Table 2
(720,663)
$ 7,554,419 756,478 3,752,058 8,511,679 7,678,855 2,665,107 4,415,712 3,147,16437,760,80929,197,3263,877,54630,04133,976,35271,737,161
3,353,28423,337,4154,459,1641,813,7325,991,8651,221,70040,397,3369,276,5279,945,6064,008,9392,151,89925,382,97165,780,307
392,1794,598474,662220,176
2013
$$$$
488,14416,201
$ 8,147,866 677,864 6,847,248 8,578,750 7,295,954 3,256,913 4,407,473 2,679,14242,379,35426,807,8593,0009,253,9741,120683,66036,765,81479
,145,1682,335,83223,177,212219,5604,206,8211,865,4346,061,4431,172,25539,038,5578,923,1349,943,8792,271,0362,281,99423,420,04362,458,600
-
2012
$$$
$ 8,134,426 1,862,766 1,753,775 8,546,532 7,050,928 3,175,405 4,512,670 2,384,628 657,84538,078,97526,471,213258,5312,580,40816,7
3539529,940,34468,019,3194,585,13023,718,909219,6314,235,1642,231,9515,975,2331,511,96842,477,9868,868,6409,822,0192,135,8861,831,09822,657,64365,135,629
613,062
-
2011
$$$
65,812584,246
$ 7,974,533 2,685,281 3,748,282 8,553,934 6,538,977 3,406,535 4,531,307 2,391,050 1,428,51741,258,41625,981,7457,417,3186,4863
4,055,60775,314,0233,250,58724,187,445219,4314,012,4773,310,0976,510,247976,98742,467,2718,298,9169,009,8762,256,7721,603,13521,168,69963,635,970
--
2010
$$$
$ 9,065,757 2,226,968 3,922,004 8,490,418 6,541,673 3,706,834 4,753,803 2,461,170 217,75841,386,38527,619,99134,3413,882,29014,67
8556,99432,108,29473,494,6794,001,38323,922,9574,214,9222,031,7535,944,853961,92641,304,7699,242,7078,927,2993,198,3901,478,02622,846,42264,151,191
226,975
--
2009
December 31,
$$$
235,41421,857223,469
$ 8,911,480 2,321,404 4,638,620 7,799,723 7,790,117 3,454,258 5,087,768 2,572,169 1,004,19443,579,73326,764,0768,449,2632291,005,
52336,476,36280,056,0954,799,39222,694,1798,914,7783,146,0236,859,4631,181,51347,818,8179,073,5149,012,5783,264,6601,328,65722,679,40970,498,226
-
2008
(accrual basis of accounting)
Changes in Net Position
Last Ten Fiscal Years
$$$
$ 8,239,980 1,350,646 9,928,551 7,920,916 7,574,011 4,783,087 4,974,578 2,984,146 1,831,84049,587,75527,611,9634,936,68641,562
8,004913,85933,512,07483,099,8293,838,44221,823,943374,9858,936,0772,601,8996,429,9661,378,91245,384,2248,247,8758,589,3583,498,5291,328,73521,664,49767,048,721
--
2007
$$$
49,1806,672487,531
$ 7,898,109 964,454 7,895,086 7,329,167 7,157,768 3,898,778 4,744,302 3,567,985 3,088,50146,544,15027,738,767755,13629,037,28675,
581,4364,036,67919,018,326205,4047,731,1872,863,0045,581,8301,422,85840,859,2888,052,2738,387,3193,578,4411,200,11621,218,14962,077,437
--
2006
$$$
$ 7,069,069 1,505,305 1,541,002 6,637,147 4,224,596 4,296,416 2,938,131 2,172,18437,375,08224,568,9931,279,26071,50011,57226,118,86263,
493,9443,311,93818,447,6134,453,0722,463,4695,115,6321,360,92535,152,6497,189,6148,409,5033,318,9261,060,38319,978,42655,131,075
6,991,232187,537
--
2005
$$$
Other general revenues(131,583)(2,712)
58,9739,588183,645185,612908,739
Charges for services6,408,743Operating grants and contributions1,904,575Capital grants and contributions7,528,350Property taxes7,005,388Sales taxes6,393,740Business taxes3,555,740Utility
taxes4,055,931Other taxes2,598,69339,319,57722,026,0272,553,628Total business-type activities program revenues24,645,50463,965,0813,178,78116,435,1046,442,5492,916,2424,633,1441,205,56135,180,6387,23
4,1398,425,5123,412,55419,980,94455,161,582
-
2004
$$$
Total primary government program revenues
Operating grants and contributions
Total governmental activities expenses
Total business-type activities expenses
Total governmental program revenues
Capital grants and contributions
Total primary government expenses
Interest on long-term debt
Utilities and environment
Economic environmentOther proprietary funds
Other general revenues
Cultural and recreation
Mental/physical health
Charges for services:
General government
Governmental activities:Governmental activities:
Business-type activities:Business-type activities:
Program RevenuesProgram revenues
General revenues
Business taxes
Transportation
Public safety
Wastewater
Golf course
Sales taxes
Water
Expenses
\]
2 of 2
Table 2
$ (2,636,527) (5,492,002) (244,420)(148,347)
168,484,295262,387,457
5,492,002 2,855,475 8,593,381 3,101,379 91,292,107 93,903,162165,531,263
2013
$$
(4,462,373)
(209,083)
$ 3,340,797 4,462,373 7,803,170 13,345,771 8,883,398 83,488,937 91,292,107156,856,948165,531,263256,823,370
-
2012
$
$ (4,399,011) (661,046) (3,737,965) (465,545)(125,821)
153,438,033156,856,948240,345,885
3,737,965 7,282,701 3,544,736 84,615,528 83,488,937
2011
$
$ (1,208,855) (3,610,764) (2,144,491)
(728,969)
3,610,764 2,401,909 12,886,908 9,276,144 84,358,110 84,615,528144,890,858153,438,033238,053,561
2010
$
(4,175,924) (5,811,306)
128,900,769144,890,858229,248,968
$ 81,616 4,175,924 4,257,540 9,261,872 5,085,948 85,911,876 84,358,11010,904,141
2009
December 31,
$
$ (4,239,084) (2,265,839) (1,973,245) (140,726)
(705,529)
1,973,245 13,796,953 11,823,708 82,507,135 80,100,570123,593,896134,712,075214,812,645
2008
(accrual basis of accounting)
Changes in Net Position
Last Ten Fiscal Years
$
(1,944,641)
107,202,624350,000117,455,560205,484,161
$ 4,203,531 1,944,641 6,148,172 11,847,577 9,902,936 80,171,606 1,708,823 88,028,601
2007
$
(1,291,437)(360,978)
$ 5,684,862 1,291,437 6,976,299 7,819,137 6,527,700 73,195,307 80,171,606101,035,902107,202,624187,374,230
2006
$
(1,673,717)
96,569,183101,035,902174,231,209
$ 2,222,433 1,673,717 3,896,150 6,140,436 4,466,719 69,299,157 73,195,307
2005
$
Transfers(1,153,453)
Prior period adjustment/special items1,475,059
Excess of revenues over expenses4,138,939Transfers1,153,453Governmental activities change in net position5,292,392Excess of revenues over expenses4,664,560Business-type activities change
in net position3,511,107Net position - beginning62,531,706Net position - ending69,299,15793,058,07696,569,183165,868,340
2004
$
Prior period adjustment/special items
Total Primary Government Net Assets
Governmental Activities Net Position
Business-type activities net assets
Net position - beginning
Net position - ending
Governmental activities:
Business-type activities:
Change in Net Assets
Unassigned
2013 Governmental Fund Balances
0%
Assigned
4%
30%
Committed
20%
Restricted
46%
Nonspendable
2004200520062007200820092010201120122013
Governmental Fund Balances by Fiscal Year
Total Annual Fund Balances
-
18,000,000 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000
2004200520062007200820092010201120122013
Ending Fund Balance
Changes in Fund Balance by Fiscal Year
Beginning Fund Balance
-
5,000,000
25,000,000 20,000,000 15,000,000 10,000,000
Table 5
Total Levy
Rate per
$1,000
86.1%4.1587.0%3.8290.1%3.3587.9%2.8587.8%2.5186.2%2.7686.2%2.9788.4%3.1388.8%3.3792.1%3.61
Assessed Value
to Estimated
Actual Value
Ratio of
20041,588,499,3811,853,558,204125,299,389125,299,3891,713,798,7701,978,857,59320051,722,154,0761,986,336,881125,883,139125,883,1391,848,037,2152,112,220,02020062,089,518,9732,324,270,270133,373,55113
3,373,5512,222,892,5242,457,643,82120072,557,714,5532,919,765,471134,674,238134,674,2382,692,388,7913,054,439,70920082,974,663,3263,395,734,390140,113,102143,118,5923,114,776,4283,538,852,98220092,95
0,336,0303,430,623,291134,404,987138,704,8373,084,741,0173,569,328,12820102,738,164,8243,187,619,120161,319,684163,279,0322,899,484,5083,350,898,15220112,592,959,8272,939,863,749155,787,967157,999,96
72,748,747,7943,097,863,71620122,396,294,9222,704,621,808152,670,570155,153,0182,548,965,4922,859,774,82620132,250,204,8242,445,874,809144,576,776148,436,1152,394,781,6002,594,310,924
Actual Value
Estimated
Total
Assessed and Estimated Actual Value of Taxable Property
Assessed Value
Last Ten Fiscal Years
Actual Value
Estimated
Personal Property
Assessed Value
Actual Value
Estimated
Real Property
Assessed Value
Fiscal
Year
2004200520062007200820092010201120122013
Total Direct & Overlapping Property Tax Rates
Mileage
8.000006.000004.000002.000000.00000
18.0000016.0000014.0000012.0000010.00000
2004200520062007200820092010201120122013
City of Bremerton Direct Property Tax Rate
Mileage
4.500004.000003.500003.000002.500002.000001.500001.000000.500000.00000
Assessed Valuation of 2013 Top Ten Taxpayers Compared to
5.4%
All Other Taxpayers
Total Taxable Assessed Valuation
Top 10 Taxpayers
94.6%
Table 8
Property Tax levies and Collections
Last Ten Fiscal Years
(In Thousands)
% of Total% of
% of Tax Delinquent Tax OutstandingOutstanding
FiscalCurrent TaxLevy TaxTotal TaxCollectionsDelinquentDelinquent to
YearTax LevyCollectionsCollectedCollectionsCollectionsto Tax LevyTaxesTax Levy
20047,1056,78495.48%1956,97998.23%5237.36%
20057,0656,80196.26%2147,01599.29%4987.05%
20067,4317,18896.73%3087,496100.87%6318.49%
20077,6587,40696.71%4367,842102.40%4255.55%
20087,8167,49895.93%1907,68898.36%5066.47%
20098,5078,06494.79%1928,25697.05%7358.64%
20108,6138,20995.31%4118,620100.08%6697.77%
20118,5908,27896.37%2838,56199.66%6557.63%
20128,5878,24295.98%3178,55999.67%6147.15%
20138,6478,22195.07%2908,51198.43%5756.65%
Annual Property Tax Levies and Taxes Collected
9,000
8,000
7,000
6,000
5,000
4,000
3,000
2,000
1,000
0
2004200520062007200820092010201120122013
Table 9
Ratio of Net General Bonded Debt
To Assessed Value and Net Bonded Debt Per Capital
Last Ten Fiscal Years
General Percentage
ObligationNet Bonded
Fiscal AssessedBondedLess DebtNet Bonded Debt to Debt per
YearPopulation*Value**DebtService FundDebtAssessed ValueCapita
200437,5201,713,798,77033,170,000273,70832,896,2921.92%877
200534,5801,848,037,21531,875,139401,16431,473,9751.70%910
200635,9102,222,892,52430,318,664457,62629,861,0381.34%832
200735,8102,692,388,79128,619,400573,65428,045,7461.04%783
200836,8603,114,776,42827,424,767623,38526,801,3820.86%727
200936,6203,084,741,01726,847,185313,94826,533,2370.86%725
201036,1902,899,484,50835,705,685474,30335,231,3821.22%974
201138,7902,748,747,79439,511,239426,51339,084,7261.42%1,008
201239,6502,548,965,49237,768,000275,19037,492,8101.47%946
201337,8502,394,781,60036,260,000203,72536,056,2751.51%953
Table 10
Computation of Direct and Overlapping Debt
December 31, 2012
Gross General ObligationPercentage ApplicableAmount Applicable
Jurisdictionto Bremerton
Debt Outstandingto Bremerton
City of Bremerton36,260,000100.00%36,260,000
Kitsap County101,827,4389.17%9,337,576
Port of Bremerton3,750,00022.39%839,625
School District #10014,398,38975.69%10,898,141
So. Kitsap Schools #402 *2,903,7710.20%5,808
TOTAL159,139,59857,341,149
* Non-Voted
Percentage of Direct & Overlapping Debt
Applicable to the City of Bremerton
0%
63%
19%
16%
2%
City of BremertonKitsap CountyPort of Bremerton
School District #100So. Kitsap Schools #402
Table 11
Computation of Legal Debt Margin
as of December 31, 2013
$2,394,781,600
Total taxable property value for collection in 2013
2.5% ($59,869,540) general purposes limit is allocated between:
Up to 1.5% debt without a vote (councilmanic)
35,921,724
Less: outstanding debt27,015,000
Less: excess of debt with a vote
Add: available assets154,840
Equals: remaining debt capacity without a vote9,061,564
1% general purposes debt with a vote
23,947,816
Less: outstanding debt9,245,000
Add: assets available 48,885
Equals: remaining debt capacity with a vote14,751,701
2.5% utilit purpose limit, voted
-
y
Less: outstanding debt -
Less: contracts payable
Add: assets available
Equals: remaining debt capacity - utility purpose, voted-
2.5% oen sace,ark and caitalacilities voted
-
ppppf,
Less: outstanding debt
Less: contracts payable
Add: assets available
Equals remaing debt capacity - open space park and capital facilities, voted-
Table 12
Water and Sewer Revenue Bond Coverage
Last Ten Fiscal Years
Maintenance &Net Revenue Current
FiscalGross
OperatingAvailable for CurrentCoverage
YearRevenueExpenses*Debt ServicePrincipalInterestTotalRatio
200417,379,27410,432,5846,946,6902,270,000533,7202,803,7202.48
200519,516,61211,751,6797,764,9332,390,000413,4102,803,4102.77
200621,732,89410,951,00410,781,8902,555,659305,1442,860,8033.77
200723,009,15211,486,86211,522,2902,815,000242,8163,057,8163.77
200823,021,13213,023,5759,997,557305,000223,202528,20218.93
200922,697,79413,160,5069,537,288320,000210,148530,14817.99
201022,172,23212,563,5199,608,713330,000196,452526,45218.25
201122,869,30412,807,72610,061,578335,000182,328517,32819.45
201223,000,40112,822,74810,177,653350,000167,990517,99019.65
201323,418,12312,907,62510,510,498365,000153,010518,01020.29
* Net of depreceiation, amortization and City taxes
14,000,000
Net Revenue Available for Debt Service
12,000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
0
2004200520062007200820092010201120122013
Available Net RevenueTotal Debt Principal & Interest
Table 13
Demographic Statistics
Last Ten Fiscal Years
Per Capita
PersonalSchoolNumber ofRate of
Fiscal
Personal
12345
Population
YearIncome ($000) IncomeEnrollmentHousing Units Unemployment
200437,5201,353,78536,0825,70316,6155.9
200534,5801,334,16938,5825,41216,6075.1
200635,9101,441,50240,1425,20916,6154.7
200735,8101,520,21742,4524,99816,7974.4
200836,8601,623,53544,0465,06117,1714.4
200936,6201,552,89242,4064,83517,1707.4
201036,1901,531,34542,3144,85517,2737.3
201138,7901,672,50643,1175,17516,9157.6
201239,6501,766,29744,5474,90417,0907.4
201337,850--4,90417,2406.9
1
State of Washington, Office of Financial Management.
2
U.S. Department of Commerce - Bureau of Economic Analysis (County data prorated based on local population).
2013 data not available at report date.
3
State of Washington, Office of Financial Management - Office of Superintendent of Public Instruction.
4
State of Washington, Office of Financial Management (post centual estinate).
5
State of Washington, Employment Security Department.
Table 14
Miscellaneous Statistics
DATE OF INCORPORATION
October 14, 1901
FORM OF GOVERNMENT
Council - Mayor
Type of Government
Home-Rule Charter
Demographics in 2015
Total Area for City of Bremerton26.9 Square Miles
Number of City Employees 2015
Full-Time Equivalents327.18
Fire Protection
Number of Personnel58
Number of Stations3
Fire and Aid Calls - 20147,526
Priority 1 Response Time (minutes)5:42
Police Protection
Number of Police Officers58
Calls for Service - 201455,223
Average Priority 1 Response Time (minutes) 3:03
Average Priority 2 Response Time (minutes)4:48
Parks & Recreation
Number of Developed Parks35
Number of Park Acres709.50
Senior Centers1
Bremerton Family YMCA1
Community Pool - Jarstad Aquatic Center1
Golf - Gold Mountain Golf Complex1
Ice Arena - Bremerton Ice Arena1
Business Licenses
Number of Business Licenses Issued - 20144,577
Number of Business Licenses Issued in City Limits1,318
Number of Landlord Licenses Issued - 20141,817
Table 14
Miscellaneous Statistics
Water Utility Services 2014
Residential Accounts16,686
Commercial Accounts11,828
Storage Capacity (gallons)33,240,000
Cascade Dam Capacity (gallons)1.4 billion
Average Daily Demand (millions per gallon-MG)6.1
Reservoirs16
Watershed Land (square miles)12.96
Sources:
Surface Supply (MG)1,082
Ground Supply (MG)1,150
Miles of Main322
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 Utility Services 2013
Residential Sewer Accounts9,790
Commercial Sewer Accounts922
Miles of Main141
Miles of Force Main31
Sewage Pump Stations149
Grinder Pump Stations82
Westside Wastewater Treatment Plant:
Average Annual Flow - MGD5.0
Hydraulic Peak Capacity - MGD45
Permitted Average12.5
Eastside CSO Plant
Peak Treatment Capacity - MGD20
Bremerton's sewage system provides sewer service to approximately 37,000 people. The wastewater collection system serves City residents as
well as nearby areas in unincorporated Kitsap County.
Stormwater Utility Services 2013
Residential Accounts10,036
Commercial Accounts1,033
Miles of Mains114
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.
Table 14
Miscellaneous Statistics
City Streets
Street Miles144
State Highway Miles19
Miles of Sidewalks127
Signalized Traffic Intersections39
Street Lights:
City Owned817
Leased from Puget Sound Energy1,738
Signs, Crosswalks & Lane Markings7,700
Forestry - 2014
Water and Utility Forest Lands (acres)8,300
Miles of Forest Roads51
Timber Harvested (board feet)2.05 million
Biosolids applied (cubic yards)3,094
Reforestation (seedlings planted annually)13,906
Public Schools
Bremerton is served primarily by Bremerton School District #100. A small percentage of children attend Central Kitsap School District #401.
Elementary6
Middle School1
Junior High1
High School1
Vocational School1
Colleges
Navy College
Olympic College
1600 Chester Ave., BremertonNaval Kitsap Bremerton
360 792-60502255 Cole Ave. Bldg. 853, Bremerton
1 800 259-6718360 476-4282 Ext. 9176
Hospitals
Naval Hospital Bremerton
Harrison Medical Center
2520 Cherry Ave., Bremerton1 Boone Road, Bremerton
360 377-39111 800 422-1383
Table 14
Miscellaneous Statistics
Local Transportation
Washington State Ferries
Seattle Bremerton Route - Total Annual Rides 20132,293,388
Kitsap Transit 2014
Foot Ferry
Annual Rides - Port Orchard & Annapolis458,097
Buses (County Wide)
Routed Service
Annual Bus Rides ()2,381,388
Kitsap Access Bus 223,539
Worker/Driver Service436,319
2014 Total Bus Ridership3,041,246
Vanpool and Other
VanLink Service72,797
Vanpool Service226,303
Guaranteed Ride Home139
2013 Total Vanpool Ridership299,239
Total Kitsap Transit Ridership3,798,582
Sources: Washington State Ferries
Kitsap Transit
Glossary
Accounting System Appropriation
The set of records and procedures that are An authorization made by the City Council
used to record, classify, and report infor-that permits officials to make expenditures or
mation as to the financial status and operating incur obligations against governmental re-
conditions of an entity. sources. Appropriations are usually made for
fixed amounts and are typically granted for a
Accrual Basis of Accounting one year period. Multi-year appropriations
Under this accounting method, transactions can also be established for capital project and
are recognized when they occur, regardless of other special purpose funds. Multi-year ap-
the timing of related cash receipts and dis-propriation authority remains in effect until
bursements. Proprietary (enterprise and inter-the amount appropriated has been totally ex-
nal service) and non-expendable trust funds pended or until the fund, program, or project
use this basis of accounting. is closed because its assigned purpose has
been changed or accomplished.
Actual
Assessed Valuation
Actual, as used in the fund summaries, reve-
nue summaries and department and division The assessed value (AV) set on taxable prop-
summaries within the budget document, rep-erty as a basis for levying property taxes
resents the actual financial results. This cate-placed upon real and personal property by the
gory is presented on a budgetary basis, and Kitsap County Assessor.
thus excludes full-accrual audit items such as
Assets
depreciation and amortization.
Resources having a monetary value and that
Ad Valorem Tax
are owned or held by an entity.
A tax based on the assessed value of a proper-
Audit
ty.
An annual financial report prepared by an in-
Adopted Budget
dependent auditor. A comprehensive audit
Adopted, as used in the fund summaries and document contains a summary statement of
department and division summaries within the the scope of the audit, explanatory comments
budget document, represents the final budget concerning any exceptions to generally ac-
approved by the City Council. The adopted cepted auditing standards, explanatory com-
budget becomes effective January 1st. Subse-ments concerning verification procedures, fi-
quent to adoption, Council may make changes nancial statements and schedules, statistical
throughout the year. information, supplemental comments, and any
finding or recommendations.
Glossary
B.A.R.S. Budget Amendment
The prescribed “Budgeting, Accounting and A change to a budget adopted in accordance
Reporting System” where compliance is re-with State law. A budget may be amended to
quired for all governmental entities within the increase expenditures/expenses at the fund
State of Washington. level by ordinance without public notice or
public hearing requirements, when unantici-
Balanced Budget pated revenues occur or emergencies exist
Revenues (including Beginning Fund Bal-(RCW 35A.33.080 and 35A.33.120). Also
ance) equals or exceeds expenditures called Supplemental Appropriation.
(including Ending fund Balance).
Budget Calendar
Beginning Fund Balance
A schedule of key dates or milestones that the
The beginning fund balance is the residual City follows in preparation and adoption of
fund balances representing unused funds the budget.
brought forward from the previous financial
Budget Document
year (ending fund balance).
A written report showing a government’s
Bond
comprehensive financial plan for a specified
A debt instrument with a written promise to period, typically one or two years, that in-
pay a specified principal amount along with cludes both capital and operations.
periodic interest at specific future dates.
Budget Message
Bonds are typically used for financing of spe-
cific capital expenditures. Written explanation of the budget as proposed
by the Mayor including the City’s financial
Budgetpriorities, policies, and target goals for the
A budget is a financial operational plan in-coming budget period.
cluding an estimate of proposed expenditures
and the means of financing them. Used with-Budgetary Basis
out any modifier, the term usually indicates a Budgets are adopted on a basis consistent
financial plan for a certain period of time, typ-with Generally Accepted Accounting Princi-
ically one or two years. In practice, the term ples (GAAP), with the exception that neither
budget is used in two ways. Sometimes it depreciation nor amortization is budgeted for
designates the financial plan presented for proprietary funds and bond principal in the
adoption and other times it designates the plan enterprise funds is subject to appropriation.
finally approved. It is usually necessary to
specify whether the budget under considera-Capital (Outlay/Asset)
tion is preliminary and proposed, or whether Expenditures made to acquire, reconstruct, or
the appropriating body has approved it. construct major fixed or capital assets. A
Glossary
fixed asset is a tangible object of a long-term agencies.
character that will continue to be held or used
such as land, buildings, machinery, furniture, Comprehensive Plan
and other equipment. A capital asset must An official statement of the goals, objectives
exceed $5,000 in cost and have an expected and physical plan for the development of the
live expectancy of 12 months. For purposes City. Contains a narrative of goals, objectives
of this definition, a “fixed asset” includes a and policies that describe the desired form,
group of items purchased together that will be nature and rate of City development.
used for a “single purpose” that could not be
Consumer Price Index
used effectively by themselves.
A statistical description of price levels provid-
Capital Improvement Fund
ed by the U.S. Department of Labor. The in-
Account for the acquisition or construction of dex is used as a measure of the increase in the
major capital facilities, with exception to cost of living (i.e., economic inflation).
those facilities financed by proprietary and
Contingency
trust funds.
A budgetary reserve set aside for emergencies
Capital Improvement Program (CIP)
or unforeseen expenditures not otherwise
A plan for a capital expenditure to be incurred budgeted. Contingency may be appropriated
each year over a period of five or more future for a specific purpose by the City Council up-
years setting forth each capital project, the on the approval of a resolution. The City can
amount to be expended in each year, and the separate contingencies into those that are des-
method of facing those expenditures. ignated for specific purposes and undesignat-
ed (also see Designated Contingency and Un-
Cash Management appropriated Ending Fund Balance).
Management of cash necessary to pay for
Debt Service
government services while investing tempo-
rary cash excesses in order to earn investment Principal and Interest on outstanding bonds
income. Includes forecasting inflows and out-due and payable during the fiscal year.
flows of cash, mobilizing cash to improve its
Debt Service Fund
availability for investment, establishing and
maintaining banking relationships, and invest-Established to account for the accumulation of
ing funds in accordance with the City’s in-resources and for the payment of general obli-
vestment policy objectives. gation debt that have been approved by the
voters. It would exclude Enterprise fund debt
Charges for Service and contractual obligations accounted for in
Includes a wide variety of fees charged for other individual funds.
services provided to the public and other
Glossary
Department Ending Fund Balance
An organizational unit usually within a fund, The residual non-restricted funds that are
though in a broader sense, a department can spendable or available for appropriation after
encompass more than one fund. Departments the end of the fiscal year, or during the fiscal
can further be segregated into Divisions. year, if a state of emergency is declared by the
Mayor.
Division
Enterprise Fund
A functional unit within a department consist-
ing of one or more cost centers engaged in Established to account for operations, includ-
activities supporting the unit’s mission and ing debt service that are financed and operat-
objectives. ed similarly to private businesses—where the
intent is the service is self-sufficient, with all
Depreciation costs supported predominantly by user charg-
Expiration in the service live of capital assets es.
attributable to wear and tear, deterioration,
Expenditures/Expenses
action of physical elements, inadequacy or
obsolescence.The type of accounts that record transactions
for the cost of goods received or services ren-
Designated Contingency dered whether cash payments have been made
Amounts set aside for anticipated non-or not. These accounts are called expendi-
recurring cash flow needs. Includes items tures on the modified accrual basis of ac-
such as moving and remodeling, major build-counting and expenses on the accrual basis.
ing repairs, emergency management and capi-
Fees
tal project or equipment purchases.
Charges for specific Service in connection
Employee Benefits with providing a service, permitting and activ-
Contributions made by a government to meet ity or imposing a fine.
commitments or obligations for employee-
Fiscal Management
related expenses. Included is the govern-
ment’s share of costs for social security and A government’s directive with respect to rev-
the various pension, medical and life insur-enues, spending, reserves and debt manage-
ance plans. ment as these relate to governmental services,
programs and capital investment. Financial
Encumbrancepolicy provides an agreed upon set of princi-
Amount of money committed and set aside, ples for the planning and programming of
but not yet expended, for the purchases of governmental budgets and its funding.
goods or services.
Glossary
Fiscal Year balance, the remaining value is that available
A twelve-month period designated as the op-for budgetary appropriation. Also called End-
erating year for accounting and budgeting ing Fund Balance.
purposes in an organization. The City of
Bremerton’s fiscal year is January 1 through General Fund
December 31. Accounts for all receipts and disbursement
transactions associated with ordinary City op-
Franchise Fee
erations not required to be accounted for in
Charged to all utilities operating within the another fund. This fund is both tax and gen-
City and is a reimbursement to the General eral revenue supported. Major revenue
fund for the utility’s use of City streets and sources for the General Fund include proper-
right-of-ways.ty, sales, excise taxes, and miscellaneous per-
mits and fees.
Full-Time Equivalent (FTE)
An expression of staff in terms of full-time General Long-term Debt
employment (40 hours per week). For exam-Represents any unmatured debt not consid-
ple, a person who works 40 hours per week is ered to be a fund liability. General Obligation
described as 1 FTE and 20 hours per week Bonds (G.O. Bonds) are secured by the full
as .50 FTE. faith and credit of the issuer. G.O. bonds is-
sued by local units of government are secured
Fundby a pledge of the issuer’s property taxing
An independent fiscal and accounting entity power. Usually issued to pay for general cap-
with a self-balancing set of accounts record-ital improvements such as parks and City fa-
ing cash and/or other resources together with cilities.
all related liabilities, obligations, reserves, and
equities that are segregated for the purpose of Governmental Funds
carrying on specific activities or attaining cer-Funds generally used to account for tax-
tain objectives. supported activities. There are five different
types of governmental funds: the general
Fund Balance fund, special revenue funds, debt service
The amount of an entity’s assets above the funds, capital projects funds, and permanent
amount of its liabilities. A negative fund bal-funds.
ance is sometimes called a deficit. An un-
designated fund balance reflects historical re-
Grant
ceipts less than historical expenditures in non-
proprietary funds. When all designated and A contribution by one government unit to an-
reserved resources are removed or deducted in other. The contribution is usually made to aid
arriving at the year-end undesignated fund in the support of a specified function.
Glossary
Infrastructure the assessed value of taxable property. The
Public domain capital assets such as roads, net amount received by a government will be
bridges, streets, sidewalks and similar assets less than the gross levy as a result of delin-
that are immovable. quent or uncollectible payments or early pay-
ment discounts. Budgets are developed on the
Indirect Charges
basis of the projected amount of property tax-
Administrative and overhead costs that are es receivable.
incurred in one area, but charged to another.
These charges are budgeted as interfund trans-Line Item Budget
fers.References the individual account lines of
budget, where proposed appropriations are
Interfund Transfers
based on individual objects of expense within
Appropriation category used in the City’s a department or program.
budget resolution which includes amounts
distributed from one fund to pay for services Local Improvement District
provided by another fund. Transfers from the Consists of a group property owners desiring
other funds are appropriated as expenditures. improvements to their property. Bonds can be
issued to finance these improvements, which
Intergovernmental Revenues are repaid by assessments on their property.
Levied by one government but shared on a Local Improvement District debt is paid for
predetermined basis with another government by a compulsory levy (special assessment)
or class of governments. made against affected properties to spread out
the cost of a specific capital improvement or
Interlocal Agreement
service deemed to benefit primarily those
A contract between two government entities properties.
whereby one government assumes the lead
responsibility of a project that overlaps both Modified Accrual Basis
jurisdictions. The modified accrual basis of accounting is
used in governmental funds (general, special
Internal Service Fund
revenue, debt service, and capital project
Account for the financing of goods and ser-funds), expendable trust, and agency funds.
vices provided by one department or agency Under it, revenues and other financial re-
to other departments or agencies of govern-source increments are recognized when they
ment, or to other governments, on a cost reim-become both measurable and available to fi-
bursement basis. nance expenditures of the current period. Ex-
penditures are generally recognized when
Levythey are incurred. The City budgets all funds
Gross amount of property taxes imposed on on a modified accrual basis.
Glossary
Objectstate public employee’s retirement system,
As used in expenditure classification, this and employment security.
term applies to the type of item purchased or
Property Tax
the service obtained (as distinguished from
the results obtained from expenditures). Ex-Based off of the assessed value of property
amples include personnel services, contractual times the permanent tax rate and are used as
services, and materials and supplies. the source of monies to pay general obligation
debt and core city services.
Operating Budget
Proposed Budget
The operating budget is the primary means by
which most of the acquisition, spending, and Combines the operating, non-operating and
service delivery activities of a government are reserve estimated prepared by the Mayor, then
controlled. Law requires the use of annual presented to the community and the Budget
operating budgets. Committee for their review, approval, and
recommendation to City Council.
Operating Transfer
Routine or recurring transfers of assets be-Resource
tween funds that support the normal opera-Total dollars available for appropriations in-
tions of the recipient fund. cluding estimated revenues, fund transfers,
and beginning fund balances.
Ordinance
Revenue
A formal legislative enactment by the govern-
ing body of a municipality. If it is not in con-Income received by the City in support of a
flict with any higher form of law, such as a program of services to the community. It in-
state statue or a constitutional provision, it cludes such items as property taxes, fees, user
represents the full force and effect of the law charges, grants, fines and forfeitures, interest
within the boundaries of the municipality to income, and miscellaneous revenue.
which it applies.
Revenue Bonds
Outstanding Debt Bonds payable from a pledged source of reve-
The balance due at any given time resulting nue such as water revenues, which does not
from the borrowing of money or from the pur-also pledge the taxing authority of the City.
chase of goods and services. Pledged revenues may be derived from opera-
tion of the financed projects, grants, utility
Personnel Benefits
revenues, or other specified revenue streams.
Employer contributions paid by the City as
Services and Charges
part of the conditions of employment. Exam-
ples include health/dental/vision insurance, An expenditure classification that includes
Glossary
professional services, communication, travel, paying such charges, such as water service.
advertising, rentals, leases, insurance, public
Tax Levy
utility services, and repairs and maintenance.
The total amount of property taxes needed to
Special Assessment Bond
pay for basic government operations as well
A bond issue payable from the payments on as sufficient amounts to pay for principal and
special assessments imposed against proper-interest on voter-approved bond issues.
ties that have been specially benefited by the
Tax Rate
construction of public improvements such as
sidewalks, streets, or sewer systems. The amount of tax levied for each $1,000 of
assessed valuation as determined by the
Special Revenue Funds Kitsap County Assessor’s office.
Accounts for the proceeds of revenue sources
(other than special assessment, expendable Taxes
trusts or major capital projects) that are legal-Compulsory charges levied by a government
ly restricted to expenditures for specified pur-for the purpose of financing services per-
poses.formed for the common benefit.
Supplemental Appropriation Trust Funds
An appropriation approved by Council after Established to administer resources received
the initial budget is adopted. and held by the City as the trustee or agent for
others. Uses of these funds facilitate the dis-
Supplies
charge of responsibility placed upon the City
An expenditure classification for articles and by virtue of law or other similar authority.
commodities purchased for consumption or
resale. Examples include office and operating Unappropriated Ending Fund Balance
supplies, fuel, power, water, gas, inventory, Represents the portion of the ending fund bal-
resale items, small tools and equipment. ance that is not appropriated to be spent in the
current year. It must be segregated for future
Taxesuse and is not available for current appropria-
Compulsory charges levied by taxing districts tion or expenditure, except in the event when
for the purpose of financing services per-the Mayor declares an emergency.
formed for the common benefit. This term
does not include specific charges made User Fees
against particular persons or property for cur-Charges for services to the specific entity who
rent or permanent benefits such as special as-directly benefits. Often referred to as Charges
sessments. Neither does the term include for Service.
charges for services rendered only to those
Glossary
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
CPIConsumer Price Index
CSO Combined Sewer Overflow
DCD Department of Community Development
DEA Drug Enforcement Agency
DOE Department of Ecology
DOH Department of Health
EMSEmergency Medical Services
EMTEmergency Medical Technicians
EPAEnvironmental Protection Agency
ERREquipment Rental Reserve
FMLAFamily and Medical Leave Act
GAAFRGovernmental Accounting, Auditing & Financial Reporting
GAAPGenerally Accepted Accounting Principles
GASBGovernment Accounting Standards Board
GISGeographic Information Systems
GMAGrowth Management Act
HUD Housing and Urban Development
IAFFInternational Association of Fire Fighters
ILEADS Intergraph Law Enforcement Automated Data Systems
ITInformation Technology
KPSKitsap Physicians Service
LEOFF Law Enforcement Officers and Fire Fighters
LIDLow Impact Development
Acronyms
MGDMillion Gallons per Day
MIRMedical Incident Report
MRSCMunicipal Research Service Center
NCIS Naval Criminal Investigative Service
PERSPublic Employees Retirement System
PILOTPayments In Lieu of Taxes
PSNSPuget Sound Naval Shipyard
RCW Revised Code of Washington
REETReal Estate Excise Tax
RMAP Road Maintenance and Abandonment Plan
SCADA Supervisory Control and Data Acquisition
SCBA Self Contained Breathing Apparatus
SOGSpecial Operations Group
SSTAStreamline Sales Tax Act
TIPTransportation Improvement Plan
UGA Urban Growth Areas
WAC Washington Administrative Code
WESTNETWest Sound Narcotics Enforcement Team
WWTP Wastewater Treatment Plan
Acronyms