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Home My WebLink About2016 Budget City of Bremerton, Washington 2016 ANNUAL BUDGET For the period January 1, 2016 thru December 31, 2016 Cover by Kelsie Donleycott Cover Photo Courtesy of Kelsie Donleycott 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 2, 2015 To the Citizens and the Honorable Council of the City of Bremerton, It is my privilege to present to you the 2016 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 2016 Budget continues this initiative. As you review this document, I would like to highlight specific areas: Revenue projections throughout all funds remain conservative. While we continue to believe that the economy has made a turn for the better, and we continue to see slow but steady economic development within the City, it will still take a few years for the City’s revenues to realize these improvements. As such, our revenue projections show little growth over the current and prior two years. The 2016 General Fund budget anticipates an ending fund balance of $3,785,422 which is 9.6% of anticipated expenditures. This amount exceeds the City’s target reserve requirement of 8.5%. In addition, the City continues to rebuild its contingency reserve to meet our goal of $.375 per $1,000 of assessed valuation ($939,558 for 2016). In 2015, the City transferred $50,000 from the General Fund to the Contingency Reserve Fund and the 2016 budget transfers an additional $50,000 toward this effort. It is anticipated that at the end of 2016, the contingency reserve will be approximately $784,340, which is 83% of our goal. The 2016 General Fund budget is a status quo budget. Anticipated expenditure increases include $500,000 for the care and custody of prisoners, set asides for labor contract settlements and the increased cost of insurance reduced resources that otherwise may have been available for new programs. New and changed programs in funds other than the General Fund include: The proposed 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 Street Fund budget also includes $30,000 for implementation of a Sidewalk and Street Frontage program as authorized by the City Council in 2015. A new capital improvement fund has been included in the budget as a result of voter approval of a $4.5 million Public Safety Bonds issue in November 2015. $1.5 million is budgeted for Fire capital equipment and remodeling of facilities in 2016. 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 using General Fund revenues. 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 sometimes propose using reserves to decrease the charges imposed on the operational funds that support them. The budget includes the following uses of restricted funds: The budget includes transfers to the General Fund from the Police Special Projects Fund ($100,000) and Abatement Revolving Fund ($100,000) to support staffing costs in the Police and Community Development departments. The transfer from the Police Special Projects Fund supports the cost of officers assigned to the Special Operations Group. Revenue from the Rental Property ordinance adopted in 2013 as well as other Abatement Fund revenues are being used to support the cost 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. Real Estate Excise Tax revenue has been identified to fund work on the Conference Center building budgeted in the Conference Center Operations Fund. $65,000 would be used to replace worn carpeting and ceiling tiles as well as address safety and security requirements. $58,000 has been identified to provide the match requirement for a grant acquired by the Port of Bremerton to replace the boat ramp in Evergreen Rotary Park. New debt, totaling approximately $10,270,000 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. The 2016 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. Contracts with all four of the City’s bargaining units expire at the end of 2015. As of this date, an agreement has not been reached with any of the bargaining units. Because we 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 staffing. 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 of 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. To continue with that effort, we will be entering into contracts with the State Auditor’s Local Government Performance Center to evaluate the staffing needs of the Parks and Fire Departments prior to proposing any staffing changes. The budget also includes $50,000 for a required wage and classification study for management, professional and Teamsters staff. It has been ten years since these positions have been reviewed. The 2016 Budget includes a modest staffing increase of .11 FTEs city wide. This budget proposes no changes to the current PILOT (Payment in Lieu of Taxes), utility tax on city owned utilities or commercial parking tax rates but does continue to increase the B&O tax exemption rate to assist our small businesses. For 2016, the B&O tax exemption level will increase from $120,000 to $140,000. In addition, there is no change regarding the cost of a business or landlord license. As mentioned above, while the combined rate for PILOT and utility taxes on city owned utilities has not changed, the budget reflects a policy change to how the revenue received from these resources is allocated. Beginning in 2014 the General Fund revenue from PILOT and utility tax on city utilities was capped at 2013 levels. Any revenue collected in excess of that amount were allocated to the Street fund for street improvements. In November of 2015 the City Council agreed that this policy negatively impacted General Fund revenue growth and was not sustainable as approved. As a result, the Council approved a change to that policy which consolidated the PILOT and utility tax on City owned utilities into a single utility tax and restored the allocation of all of the revenues from this resource to the General Fund. The 2016 budget anticipates that $587,000 will be redirected to the General Fund as a result of this change. 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 2016 budget was prepared using the rate increase anticipated in the 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 2016 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: Working toward a sustainable General fund budget by reducing the gap between ongoing revenues and expenditures. Addressing long term liabilities such as LEOFF I obligations; Continuing to rebuild our reserve accounts; Continuing to identify additional 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 2016 Budget continues this process. Sincerely, Patty Lent, Mayor Mayor .................................................................................. ................................. ...................................................... ............................................................................................ ...................................................................................... ...................................................................................... ....................................................................... ........................................................................... .............................................................. ............................................................................... ...................................................................... ......................................................... ............................................................ - - - - -- - - - - - - - -- - - - -- - - - - - - - - - - - - - - - - - - - - - - - - 2016 REVENUE SOURCES - ALL FUNDS 11/18/2015 BEGLIC.INTER-CHARGESFINES2016 FUNDANDGOV'TFORANDOTHERTOTAL FUNDBAL.TAXESPERMITSREVENUESERVICEFORFEITSREVENUEBUDGET General Fund General Government: City Council000124,57400124,574 Executive000134,10700134,107 Financial Services2,743,420500,7000562,56148,00003,854,681 Legal000430,87000430,870 Human Resources000253,94400253,944 Community Development0503,5000346,6200100,000950,120 Municipal Court0012,200368,525288,70050,300719,725 City Auditor00030,0470030,047 Law Enforcement05,700426,074228,0005,3007,200672,274 Fire/Emergency Medical1,216,0004,7001,350550,2504,5005,0001,781,800 Police & Fire Pension0052,70700052,707 General Facilities000193,5830106,080299,663 Parks000270,350062,150332,500 Engineering048,000716,1601,398,952002,163,112 Non-Departmental25,026,888140,000673,84058,793625,00064,55026,589,071 Beginning Fund Balance4,493,3024,493,302 Total General Fund4,493,30228,986,3081,202,6001,882,3314,951,176971,500395,28042,882,497 Special Revenue Funds: Street466,030590,0000860,000357,3760974,1003,247,506 Contingency Reserve730,8400000053,500784,340 Lodging Tax304,160515,0000000800819,960 Parking System476,5750000195,0001,416,1002,087,675 Comm. Dev. Block Grant19,08600589,00050,000060,000718,086 Abatement Revolving Fund337,180000025,0001,000363,180 Police Special Projects484,263000015,00053,500552,763 Public Access Television507,2540285,0000111,933068,200972,387 Gift & Donations Fund51,934000004,25056,184 Trial Improvement93,9950018,00000300112,295 One Percent for Arts51,2260008,900030060,426 Conference Center Oper25,4310001,351,4300228,5001,605,361 Total Spec. Rev. Funds3,547,9741,105,000285,0001,467,0001,879,639235,0002,860,55011,380,163 Debt Service Fund: 2010 LTGO147,735336,6250109,50000100,950694,810 2010 UTGO/LTGO (B)124,111850,000032,45500173,6001,180,166 Government Center LTGO84,14300000343,000427,143 2015 Public Safety Bond0530,00000000530,000 Total Debt Service Fund355,9891,716,6250141,95500617,5502,832,119 Capital Improvement Funds: General Govt Capital Improv.510,823820,00000004,0001,334,823 Park Facilities Construction50,809005,0000078356,592 Transportation Capital Projects308,570002,683,62500108,0003,100,195 Fire Public Safety Capital4,430,0000000004,430,000 Washington Ave Connector254,78400233,22372,72001,000561,727 Total Capital Improv. Funds5,554,986820,00002,921,84872,7200113,7839,483,337 Total General Gov't Funds13,952,25132,627,9331,487,6006,413,1346,903,5351,206,5003,987,16366,578,116 2016 REVENUE SOURCES - ALL FUNDS 11/18/2015 BEGLIC.INTER-CHARGESFINES2016 FUNDANDGOV'TFORANDOTHERTOTAL FUNDBAL.TAXESPERMITSREVENUESERVICEFORFEITSREVENUEBUDGET Enterprise Funds: Water Utility2,532,41000012,112,21930,000404,60815,079,237 Water Capital3,702,019000006,526,00010,228,019 Wastewater Utility4,035,66933,0000014,667,44720,00086,00018,842,116 Wastewater Capital3,288,833001,002,000006,435,00010,725,833 Stormwater Utility235,4730022,0003,000,0006,80021,0003,285,273 Stormwater Capital1,762,4050060,000001,502,5003,324,905 Utility Debt Reserve1,746,45500000641,9002,388,355 Gold Mountain Golf Complex(30,141)0004,254,687014,2004,238,746 Total Enterprise Funds17,273,12333,00001,084,00034,034,35356,80015,631,20868,112,484 Internal Service Funds: Risk Management2,166,723000001,540,0403,706,763 Self Ins Health & Welfare Reserve348,0000004,764,900005,112,900 Employment Security554,8210000035,000589,821 Accumulated Leave Liability514,27800000165,000679,278 ER&R Operations & Maint.189,6370001,410,35501,8501,601,842 ER&R Equipment Reserve4,085,991000956,000068,3845,110,375 Information Services268,5110001,171,622001,440,133 Total Internal Service Funds8,127,9610008,302,87701,810,27418,241,112 Total Business Type Funds25,401,08433,00001,084,00042,337,23056,80017,441,48286,353,596 Total All Funds39,353,33532,660,9331,487,6007,497,13449,240,7651,263,30021,428,645152,931,712 Revenue Sources -All Funds Fines & Forfeits $1,263,300 Charges for Service 1%Other Revenue $49,240,765 $21,428,645 32% 14% Beginning Fund Balance $39,353,335 26% Intergovernmental $7,497,134 5% Taxes $32,660,933 Licenses & Permits 21% $1,487,600 1% 1/0/1900 2016 EXPENDITURES - ALL FUNDS 2016 SUPPLIES &DEBTCAPITALENDINGTOTAL FUNDPERSONNELSERVICESSERVICEOUTLAYTRANSFERSFUND BAL.BUDGET General Fund General Government: City Council294,70043,356000338,056 Executive273,40090,528000363,928 Financial Services1,158,700311,9460001,470,646 Legal Department966,10088,5640001,054,664 Human Resources313,400375,728000689,128 Community Development1,220,500318,8790055,0001,594,379 Municipal Court855,500532,9100001,388,410 City Auditor75,3006,24000081,540 Law Enforcement8,802,5001,536,99300010,339,493 Fire/Emergency Medical7,818,900878,7290008,697,629 Police & Fire Pension1,580,500395,9000001,976,400 General Facilities387,160642,8340001,029,994 General Parks1,953,600749,66912,972002,716,241 Engineering1,749,300986,5880002,735,888 Non-Departmental435,2003,300,47900885,0004,620,679 Ending Fund Balance3,785,4223,785,422 Total General Fund27,884,76010,259,34312,9720940,0003,785,42242,882,497 Special Revenue Funds: Street1,255,9001,390,6470135,5000465,4593,247,506 Contingency Reserve784,340784,340 Lodging Tax0280,00000155,000384,960819,960 Parking System0963,718492,3080172,500459,1492,087,675 Comm. Dev. Block Grant123,600574,94400019,542718,086 Abatement Revolving Fund053,50000100,000209,680363,180 Police Special Projects0281,317090,0000181,446552,763 Public Access Television330,300105,449035,0000501,638972,387 Gift & Donations Fund05,50000050,68456,184 Trial Improvement010,000045,000057,295112,295 One Percent for Arts015,00000045,42660,426 Conference Center Oper01,569,0552,6000033,7061,605,361 Total Spec. Rev. Funds1,709,8005,249,130494,908305,500427,5003,193,32511,380,163 Debt Service Fund: 2010 LTGO00545,63600149,174694,810 2010 UTGO/LTGO (B)001,066,45700113,7091,180,166 Government Center LTGO00337,7130089,430427,143 2015 Public Safety Bond00530,000000530,000 Total Debt Service Fund002,479,80600352,3132,832,119 Capital Improvement Funds: General Govt Capital Improv.00058,000642,500634,3231,334,823 Park Facilities Construction05,00000051,59256,592 Transportation Capital Projects0755,00002,121,0000224,1953,100,195 Fire Public Safety Capital0460,00001,090,00002,880,0004,430,000 Washington Ave Connector000255,0650306,662561,727 Total Capital Improv. Funds01,220,00003,524,065642,5004,096,7729,483,337 Total General Gov't Funds29,594,56016,728,4732,987,6863,829,5652,010,00011,427,83266,578,116 1/0/1900 2016 EXPENDITURES - ALL FUNDS 2016 SUPPLIES &DEBTCAPITALENDINGTOTAL FUNDPERSONNELSERVICESSERVICEOUTLAYTRANSFERSFUND BAL.BUDGET Enterprise Funds: Water Utility3,795,2006,268,5831,225,59401,360,0002,429,86015,079,237 Water Capital0776,43006,648,00002,803,58910,228,019 Wastewater Utility2,822,2957,248,9033,192,69501,740,0003,838,22318,842,116 Wastewater Capital020,00005,967,00004,738,83310,725,833 Stormwater Utility1,036,3751,569,512135,0390189,000355,3473,285,273 Stormwater Capital0150,00001,850,00001,324,9053,324,905 Utility Debt Reserve0002,388,3552,388,355 Gold Mountain Golf Complex03,652,278454,28985,000047,1794,238,746 Total Enterprise Funds7,653,87019,685,7065,007,61714,550,0003,289,00017,926,29168,112,484 Internal Service Funds: Risk Management240,0001,300,0400002,166,7233,706,763 Self Ins Health & Welfare Reserve04,399,500000713,4005,112,900 Employment Security25,0000000564,821589,821 Accumulated Leave Liability175,0000000504,278679,278 ER&R Operations & Maint432,2001,042,557000127,0851,601,842 ER&R Equipment Reserves0001,277,00003,833,3755,110,375 Information Services569,300740,025025,0000105,8081,440,133 Total Internal Service Funds1,441,5007,482,12201,302,00008,015,49018,241,112 Total Business Type Funds9,095,37027,167,8285,007,61715,852,0003,289,00025,941,78186,353,596 Total All Funds38,689,93043,896,3017,995,30319,681,5655,299,00037,369,613152,931,712 Expenditures -All Funds Capital Outlay Transfers $19,681,565 $5,299,000 13% 4% Ending Fund Debt Service Balance $7,995,303 $37,369,613 5% 24% Personnel Supplies & Services $38,689,930 $43,896,301 25% 29% City Overview In addition to transportation improvements, the Over the past thirteen years, downtown Bremer- ton has gone through a comprehensive revitali-Evergreen Rotary Park Improvement Project has zation. 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 was completed in 2015 construction phase of Washington Avenue Connector is scheduled for final completion in early 2016. 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 - - - - - - - - - - - -- - - - - - - - - - - - - - - Pension Plans Rate of Contributions As of September 1, 2015 CityEmployeeTotal LEOFF 10.18%0.00%0.18% LEOFF 25.23%8.41%13.64% PERS 111.18%6.00%17.18% PERS 211.18%6.12%17.30% PERS 311.18%VariableVariable PSERS11.54%6.59%18.13% DepartmentPositionActionFTE Change Authorized Staffing Per 2015327.18 Auditor - City AuditorDecrease in Staffing-0.60 Police - Records Specialist IIDecrease Due to Reorganization-1.00 Police - Records Specialist SupervisorIncrease Due to Reorganization1.00 Police - Lead Evidence Property Control SpecialistDecrease Due to Desk Audit-1.00 Police - Crime Scene Lead Evidence TechnicianIncrease Due to Desk Audit1.00 Court - Legal TechnicianDecrease in Staffing-0.50 Legal - Assistant City Attorney IDecrease Due to Reorganization-1.00 Legal - Assistant City Attorney IIIncrease Due to Reorganization1.00 Engineering - CE IIDecrease Due to Reorganization-1.00 Engineering - CE IIIIncrease Due to Reorganization1.00 Street - Journey Level ElectricianIncrease in Staffing1.00 PW Admin - AAIIDecrease Due to Reorganization-1.00 PW Admin - AA IIIIncrease Due to Reorganization1.00 PW Admin - OA Sr.Decrease Due to Reorganization-1.00 PW Admin - OA Sr. Spec.Increase Due to Reorganization1.00 PW Wastewater - LaborerIncrease Staffing1.00 PW Facilities - Utility Service Spec SrIncrease Staffing2.00 PW Facilities - Utility Service Spec Decrease Due to Reorganization-1.00 Sub-Total1.90 Part-Time & Seasonal FTE by Department BKAT - Regular Part-Time Clerical (changed from temporary)0.08 Finance - Regular Part-Time Clerical0.58 Legal - Regular Part-Time Clerical-0.63 PW Wastewater - Seasonal Labor-1.26 PW Facilities - Seasonal Labor-0.62 Street - Seasonal Labor-0.20 ERR - Seasonal Labor0.26 Sub-Total-1.79 Authorized Staffing Per 2016 Budget327.29 City Council City Council 9.009.00 9.00 9.00 7.00 7.00 7.00 $1,000$1,150 Legislative Assistant 1.001.00 1.00 1.00 1.00 1.00 1.00 $5,583$6,802 Council/Auditor Assistant 0.800.80 0.80 0.80 0.80 0.80 0.80 $4,814$5,866 Total City Council 10.8010.80 10.80 10.80 8.808.80 8.80 Executive Mayor 1.001.00 1.00 1.00 1.00 1.00 1.00 $8,917$8,917 Executive Assistant 1.001.00 1.00 1.00 1.00 1.00 1.00 $5,583$6,802 Total Executive 2.002.00 2.00 2.00 2.00 2.00 2.00 Financial Services Director of Financial Services 1.001.00 1.00 1.00 1.00 1.00 1.00 $9,612$11,711 Assistant Director of Financial Services 1.001.00 1.00 1.00 1.00 1.00 1.00 $7,147$8,708 City Clerk 1.001.00 1.00 1.00 1.00 1.00 1.00 $4,814$5,866 Deputy City Clerk 1.00 -- - - - - $4,355$5,126 PW Financial Manager -- - 1.00 -- - $6,475$7,889 Accountant - Financial Analyst -- - - 2.00 2.00 2.00 $5,721$5,756 Budget Analyst 1.001.00 1.00 1.00 1.00 1.00 1.00 $5,314$6,475 Accounting Assistant Sr. 3.003.00 3.00 4.00 3.00 3.00 3.00 $3,908$4,597 Accounting Assistant II 2.002.00 1.00 1.00 1.00 1.00 1.00 $3,520$4,126 Payroll Specialist 1.001.00 1.00 1.00 1.00 1.00 1.00 $3,908$4,597 Part-Time Clerical 0.380.38 0.38 0.38 0.75 0.38 0.96 Total Financial Services 10.3811.38 11.389.38 11.75 11.38 11.96 Human Resources Human Resources Manager 1.001.00 1.00 1.00 1.00 1.00 1.00 $6,802$8,288 Human Resources Analyst 1.001.00 -- 1.00 1.00 1.00 $5,058$6,163 Human Resources Generalist -- - - 1.00 1.00 1.00 $4,151$5,058 Human Resources Assistant -- 1.00 1.00 -- - $5,314$6,475 Seasonal Clerical* -- - - 0.14 -- Total Human Resources 2.002.00 2.00 2.00 3.14 3.00 3.00 Legal City Attorney 1.001.00 1.00 1.00 1.00 1.00 1.00 $10,098$12,304 Assistant City Attorney III 1.002.00 1.00 1.00 1.00 1.00 1.00 $7,509$9,148 Assistant City Attorney II -- - - - - 1.00 $6,163$7,509 Assistant City Attorney I -- - - 1.00 1.00 $5,314$6,475- City Prosecutor 1.001.00 2.00 1.00 1.00 1.00 1.00 $6,163$7,509 Assistant City Prosecutor II 1.001.00 1.00 1.00 1.00 1.00 1.00 $5,314$6,475 Risk Management Specialist 1.001.00 1.00 1.00 1.00 1.00 1.00 $5,866$7,147 Legal Assistant II 2.002.00 2.00 2.00 2.00 2.00 2.00 $4,151$5,058 Part-Time Clerical* -- - - 0.63 0.63 - Total Legal 7.008.00 8.00 7.00 8.63 8.63 8.00 Municipal Court Municipal Court Judge 1.00 1.00 1.00 1.00 1.00 1.00 1.00$12,340$12,340 Court Administrator 1.00 1.00 1.00 1.00 1.00 1.00 1.00$6,802$8,288 Probation Officer 1.00 1.00 1.00 1.00 1.00 1.00 1.00$4,355$5,126 Legal Technician Sr. 1.00 1.00 2.00 2.00 2.00 2.00 2.00$4,858$5,721 Legal Technician 7.00 7.00 5.00 4.50 4.50 4.00 3.50$3,520$4,126 Part-Time Clerical* - - - - 0.38 0.38 0.38 Total Municipal Court 11.00 11.00 10.00 9.50 9.88 9.38 8.88 Community Development Director of Community Development 1.00 1.00 1.00 1.00 1.00 1.00 1.00$9,148$11,146 Assistant Director of Community Development 1.00 1.00 1.00 1.00 - - -$7,147$8,708 Building Official - - - 1.00 1.00 1.00 1.00$6,802$8,288 Senior Planner - - - - 2.00 2.00 2.00$5,583$6,802 Office Assistant Sr. Spec. 1.00 1.00 - - - - -$3,908$4,597 Code Enforcement Officer 1.00 1.00 1.00 1.00 1.00 1.00 1.00$5,410$6,395 Project Assistant 1.00 1.00 1.00 1.00 1.00 1.00 1.00$3,908$4,597 Planner II 1.00 3.00 3.00 3.00 1.00 1.00 1.00$5,410$6,395 Planner I 2.00 - - - 1.00 1.00 1.00$4,858$5,721 Building Development Specialist III 1.00 1.00 1.00 - - - -$5,410$6,395 Building Development Specialist II 1.00 1.00 1.00 1.00 1.00 1.00 1.00$4,858$5,721 Building Development Specialist I 1.00 1.00 1.00 1.00 2.00 2.00 2.00$4,126$4,858 Total Community Development 11.00 11.00 10.00 10.00 11.00 11.00 11.00 Police Department Police Chief 1.00 1.00 1.00 1.00 1.00 1.00 1.00$10,098$12,304 Police Captain 2.00 2.00 2.00 2.00 2.00 2.00 2.00$9,542$10,431 Police Lieutenant 3.00 3.00 2.00 2.00 2.00 2.00 2.00$8,378$9,158 Police Sergeant 8.00 8.00 8.00 8.00 8.00 8.00 8.00$7,219$7,851 Police Officer 49.00 46.00 45.00 45.00 45.00 45.00 45.00 $5,410$6,666 Court Security Home Detention Specialist 1.001.50 1.00 1.00 1.00 1.00 1.00 $4,355$5,126 Warrant Officer 2.002.00 2.00 2.00 2.00 2.00 2.00 $4,355$5,126 Police Support Manager 1.00 -- - - - - $5,866$7,147 Police Records Specialist II 4.005.00 4.00 4.00 4.00 4.00 3.00 $3,711$4,355 Police Records Specialist Supervisor -- - - - - 1.00 $4,126$4,858 Office Assistant Sr. 3.003.00 3.00 3.00 3.00 3.00 3.00 $3,520$4,126 Evidence Property Control Specialist 1.001.00 1.00 1.00 1.00 1.00 1.00 $3,339$3,908 Lead Evidence Property Control Specialist 1.001.00 1.00 1.00 1.00 1.00 $3,520$4,126- Crime Scene Lead Evidence Technician -- - - - - 1.00 $4,355$5,126 Community Resource Specialist 1.001.00 0.60 1.00 1.00 1.00 1.00 $4,858$5,721 Part-time Temporary -- - - 0.06 0.76 0.76 Total Police Department 73.0078.50 70.60 71.00 71.06 71.76 71.76 Fire Department Fire Chief 1.001.00 1.00 1.00 1.00 1.00 1.00 $9,612$11,711 Assistant Fire Chief 1.001.00 -- - - - $8,708$10,609 Battalion Chief 3.003.00 3.00 3.00 3.00 3.00 3.00 $9,184$9,918 Battalion Chief Training 1.001.00 1.00 1.00 1.00 1.00 1.00 $9,589$10,356 Fire Captain 3.003.00 3.00 3.00 3.00 3.00 3.00 $8,373$9,043 Fire Captain - Deputy Fire Marshal 1.001.00 1.00 1.00 1.00 1.00 1.00 $8,778$9,481 Fire Captain - Medical Officer 1.00 1.00- 1.00 1.00 1.00 1.00 $8,373$9,043 Firefighter/Fire Prevention 1.001.00 1.00 1.00 1.00 1.00 1.00 $7,766$8,387 Fire Lieutenant Training 1.00 -- - - - - $8,171$8,824 Fire Lieutenant 10.009.00 9.009.00 9.00 9.00 9.00 $7,766$8,387 Firefighter 15.00 14.00 15.00 15.00 15.00 17.00 17.00 $4,727$7,293 Firefighter/SCBA 3.003.00 3.00 3.00 3.00 3.00 3.00 $4,916$7,585 Firefighter/Equipment Maintenance 3.003.00 3.00 3.00 3.00 3.00 3.00 $4,916$7,585 Paramedic/Firefighter 15.00 15.00 14.00 14.00 14.00 14.00 14.00 $5,318$8,387 Office Assistant Sr. Spec. 1.001.00 1.00 1.00 1.00 1.00 1.00 $3,908$4,597 Total Fire Department 57.0059.00 56.00 56.00 56.00 58.00 58.00 City Auditor City Auditor 1.001.00 1.00 1.00 1.00 1.00 0.40 $7,509$9,148 Council/Auditor Assistant 0.200.20 0.20 0.20 0.20 0.20 0.20 $4,814$5,866 Total City Auditor 1.201.20 1.20 1.20 1.20 1.20 0.60 Parks & Recreation Director of Parks & Recreation 1.001.00 1.00 1.00 1.00 1.00 1.00 $8,708$10,609 Parks Preservation & Development Manager 1.001.00 1.00 1.00 1.00 1.00 1.00 $5,583$6,802 Parks Maintenance Manager 1.001.00 1.00 1.00 1.00 1.00 1.00 $5,866$7,147 Athletics/Recreation Manager 1.001.00 1.00 1.00 1.00 1.00 1.00 $5,866$7,147 Parks Maintenance Supervisor 1.001.00 1.00 1.00 1.00 1.00 1.00 $5,721$6,756 Office Assistant III 1.001.00 -- - - - $3,339$3,908 Office Assistant II 1.00 -- - - - - $3,170$3,711 Office Assistant I -- - - 0.75 0.75 0.75 $3,005$3,520 Parks Service Specialist, Sr. 4.004.00 4.00 4.00 4.00 4.00 4.00 $4,355$5,126 Parks Service Specialist 4.004.00 4.00 4.00 4.00 4.00 4.00 $3,908$4,597 Parks Laborer 3.004.50 3.00 2.00 2.00 2.00 2.00 $2,859$3,339 Recreation Program Coordinator III 2.002.00 2.00 2.00 2.00 2.00 2.00 $4,355$5,126 Recreation Program Coordinator II 1.002.00 1.00 1.00 1.00 1.00 1.00 $4,126$4,858 Recreation Program Coordinator I 1.00 -- - - - - $3,520$4,126 Parks Maintenance Seasonal Labor* -- - - 1.98 2.29 2.29 Parks & Recreation Seasonal Labor* -- - - 1.99 1.99 1.99 Total Parks & Recreation 20.0024.50 19.00 18.00 22.72 23.03 23.03 Engineering City Engineer 1.001.00 1.00 1.00 1.00 1.00 1.00 $8,708$10,609 Managing Engineer 2.002.00 2.00 2.00 2.00 2.00 2.00 $7,147$8,708 Project Manager 1.002.00 -- - - - $6,802$8,288 Office Assistant Senior 1.001.00 1.00 1.00 -- - $3,520$4,126 Project Assistant 1.001.00 1.00 1.00 2.00 2.00 2.00 $3,908$4,597 Civil Engineer III 1.001.00 1.00 1.00 -- 1.00 $6,395$7,501 Civil Engineer II 2.003.00 2.00 2.00 3.00 3.00 2.00 $6,048$7,134 Civil Engineer I 1.001.00 1.00 1.00 -- - $5,410$6,395 Engineering Technician Sr. 1.002.00 1.00 1.00 1.00 1.00 1.00 $6,048$7,134 Engineering Technician IV 6.006.00 6.00 6.00 5.00 5.00 5.00 $5,126$6,048 Engineering Technician II 2.001.00 -- - - - $4,126$4,858 Permit Technician 1.00 -- - - - - $4,126$4,858 Seasonal Clerical/Intern and Part-time -- - - 0.95 0.28 0.28 Total Engineering 19.0022.00 16.00 16.00 14.95 14.28 14.28 Total General Fund 224.38241.38 214.98 214.88 221.13 222.46 221.31 Community Development Block Grant Community Development Programs Administrator 1.001.00 1.00 1.00 1.00 1.00 1.00 $5,866$7,147 Community Development Programs Coordinator 1.00 -- - - - - $5,314$6,475 Community Development Programs Specialist 1.00- 1.00 -- - - $4,582$5,583 Total Community Development Block Grant 2.002.00 2.00 1.00 1.00 1.00 1.00 BKAT Public Access Manager 1.001.00 1.00 1.00 1.00 1.00 1.00 $5,583$6,802 Production Administrator 1.001.00 1.00 1.00 1.00 1.00 1.00 $4,814$5,866 Video Specialist 1.001.00 $3,413$4,151 Part-Time Labor* -- - - 1.27 1.27 1.35 Total BKAT 2.002.00 2.00 2.00 3.27 4.27 4.35 Park Plaza Construction Fund Redevelopment Projects Administrator 1.00 -- - - - - $9,612$11,711 Total Park Plaza Construction Fund 1.00 -- - - - - Public Works & Utilities Street Department Public Works Operations Manager 1.001.00 1.00 1.00 1.00 1.00 1.00 $7,147$8,708 Electronics Supervisor 1.001.00 -- - - - $5,721$6,756 Street Service Specialist Supervisor 2.002.00 1.00 1.00 1.00 1.00 1.00 $5,721$5,756 Sign Shop Service Specialist Supervisor 1.00 -- - - - - $5,721$5,756 Electronics Technician 1.001.00 1.00 1.00 1.00 1.00 1.00 $5,126$6,048 Journey Level Electrician 2.003.00 2.00 2.00 2.00 2.00 3.00 $5,126$6,048 Lead Street Service Specialist -- - - - 1.00 1.00 $5,126$6,048 Street Service Specialist Sr. 3.003.00 2.00 2.00 2.00 1.00 1.00 $4,597$5,410 Street Service Specialist 3.003.00 3.00 3.00 3.00 3.00 3.00 $4,126$4,858 Sign Shop Service Specialist Sr. 1.001.00 1.00 1.00 1.00 1.00 1.00 $4,597$5,410 Accounting Assistant Senior 1.001.00 -- - - - $3,908$4,597 Seasonal Labor* -- - - 0.60 1.22 1.02 Total Street Department 15.0017.00 11.00 11.00 11.60 12.22 13.02 Public Works & Utility Administration Director of Public Works & Utilities 1.001.00 1.00 1.00 1.00 1.00 1.00 $9,612$11,711 PW&U Financial Manager 1.001.00 1.00 -- - - $6,475$7,889 Administration Division Manager 1.00 -- 1.00 1.00 1.00 1.00 $5,583$6,802 Utility Accounts Supervisor 1.001.00 1.00 1.00 1.00 1.00 1.00 $5,126$6,048 Accountant 1.001.00 -- - - - $4,858$5,721 Accounting Assistant Senior 2.002.00 2.00 1.00- 1.00 1.00 $3,908$4,597 Accounting Assistant III 1.001.00 1.00 1.00 1.00 1.00 2.00 $3,711$4,355 Accounting Assistant II 1.001.00 1.00 1.00 1.00 1.00 $3,520$4,126- Customer Service Representative 2.002.00 2.00 1.00 1.00 1.00 1.00 $3,339$3,908 Office Assistant Senior Spec. 1.001.00 1.00 -- - 1.00 $3,908$4,597 Office Assistant Senior 1.001.00 1.00 2.00 3.00 4.00 3.00 $3,520$4,126 Office Assistant II 1.002.00 1.00 1.00 -- - $3,170$3,711 Web Support Specialist 1.00 -- - - - - $3,908$4,597 Part-Time Clerical* -- - - 1.00 0.50 0.50 Total Utility Administration 13.0016.00 12.00 11.009.00 11.50 11.50 Utility Operations Water Resources Water Resources Manager 1.001.00 1.00 1.00 1.00 1.00 1.00 $7,147$8,708 Water Operator Lead 1.001.00 1.00 1.00 1.00 1.00 1.00 $5,126$6,048 Water Operator Senior 2.002.00 2.00 2.00 2.00 2.00 2.00 $4,597$5,410 Water Operator 2.002.00 2.00 2.00 2.00 2.00 2.00 $4,126$4,858 Water Resources Operations Supervisor 1.001.00 1.00 1.00 1.00 1.00 1.00 $5,721$5,756 NPDES Stormwater Permit Coordinator -- - - 1.00 1.00 1.00 $5,721$5,756 Water Resources Assistant 1.00 -- - - - - $3,711$4,355 Electronics Technician -- 1.00 1.00 1.00 1.00 1.00 $5,126$6,048 Environmental Technician 3.002.75 3.00 3.00 2.00 2.00 2.00 $5,126$6,048 Seasonal Clerical/Intern* -- - - 0.24 0.19 0.19 Total Water Resources 10.0010.75 11.00 11.00 11.24 11.19 11.19 Wastewater Wastewater Manager 1.001.00 1.00 1.00 1.00 1.00 1.00 $7,147$8,708 Wastewater Treatment Plant Operations Supv. 1.001.00 1.00 1.00 1.00 1.00 1.00 $5,721$5,756 Wastewater Treatment Plant Maint. Supv. 1.001.00 1.00 1.00 1.00 1.00 1.00 $5,721$6,756 Wastewater Treatment Plant Operator I 3.003.00 3.00 3.00 3.00 3.00 3.00 $4,858$5,721 Wastewater Treatment Plant Operator II 2.002.00 2.00 2.00 2.00 2.00 2.00 $5,126$6,048 Wastewater Treatment Plant Operator Trainee 1.00 -- - - - - $4,126$4,858 Wastewater Treatment Plant Industrial Mechanic 4.004.00 4.00 4.00 3.00 3.00 3.00 $4,355$5,126 Electronics Technician 1.001.00 1.00 -- - - $5,126$6,048 WWTP Instrumentation & Control Specialist -- - 1.00 1.00 1.00 1.00 $5,126$6,048 Journey Level Electrician 1.001.00 1.00 1.00 1.00 1.00 1.00 $5,126$6,048 WWTP Laboratory Technician 1.001.00 1.00 1.00 1.00 1.00 1.00 $4,597$5,410 WWTP Computerized Maint. Mgmt. Sys. Tech. 1.001.00 1.00 1.00 1.00 1.00 1.00 $5,126$6,048 Accounting Assistant Senior 1.001.00 1.00 1.00 1.00 1.00 1.00 $3,908$4,597 Utilities Laborer -- - - 2.00 2.00 3.00 $2,859$3,339 Seasonal Labor* -- - - 1.68 1.26 - Total Wastewater 17.0018.00 17.00 17.00 19.68 19.26 19.00 Utilities Operations & Facilities Utility/Facilities Manager 1.001.00 1.00 1.00 1.00 1.00 1.00 $7,147$8,708 Water Distribution Supervisor 1.001.00 1.00 1.00 1.00 1.00 1.00 $5,721$6,756 Lead Utilities Service Specialist 3.003.00 3.00 3.00 3.00 3.00 3.00 $5,126$6,048 Utilities Service Specialist Senior 9.009.00 9.00 9.00 10.00 10.00 12.00 $4,597$5,410 Utilities Service Specialist 11.00 11.00 9.009.00 11.00 11.00 10.00 $4,126$4,858 Sewer/Storm Collection Supervisor 1.001.00 1.00 1.00 1.00 1.00 1.00 $5,721$6,756 Cross Connection Control Specialist 1.001.00 1.00 1.00 -- - $5,410$6,395 Utilities Complicance Specialist -- - - 1.00 1.00 1.00 $5,410$6,395 Lead Facilities Service Specialist 1.001.00 1.00 1.00 1.00 1.00 1.00 $5,126$6,048 Facilities Service Specialist Senior 1.001.00 1.00 1.00 -- - $4,597$5,410 Facilities Service Specialist 2.002.00 2.00 2.00 -- - $4,126$4,858 Facilities/Inventory Supervisor 1.001.00 1.00 1.00 1.00 1.00 1.00 $5,721$6,756 Utilities Laborer -- - - 1.00 1.00 1.00 $2,859$3,339 Seasonal Labor* -- - - 3.28 3.28 2.66 Total Utilities Operations & Facilities 32.0032.00 30.00 30.00 34.28 34.28 34.66 Forestry Forestry Manager 1.001.00 1.00 1.00 -- - $7,147$8,708 Forestry Service Specialist Supervisor 1.001.00 1.00 1.00 1.00 1.00 1.00 $6,048$7,134 Forestry Service Specialist Senior 2.002.00 2.00 2.00 1.00 1.00 1.00 $4,355$5,126 Forestry Service Specialist -- - - 1.00 1.00 1.00 $3,908$4,597 Office Assistant Senior -- - - 1.00 -- $3,520$4,126 Seasonal Part-time -- - - 0.38 -- Total Forestry 4.004.00 4.00 4.00 4.38 3.00 3.00 Total Public Works & Utility Operations 97.75 91.00 85.00 82.00 92.18 91.45 92.37 Equipment Maintenance Fleet Manager 1.001.00 -- - - - $6,163$7,509 Accounting Assistant II 1.001.00 1.00 -- - - $3,520$4,126 Automotive Equipment Technician Supervisor 1.001.00 1.00 1.00 1.00 1.00 1.00 $5,721$6,756 Automotive Equipment Technician 3.003.00 2.00 2.00 2.00 2.00 2.00 $4,597$5,410 Automotive Technician Assistant 1.001.00 1.00 1.00 1.00 -- $3,520$4,126 Seasonal Labor -- - - - - 0.26 Total Equipment Maintenance 7.007.00 5.00 4.00 4.00 3.00 3.26 Information Technology Information Systems Manager 1.001.00 1.00 1.00 1.00 1.00 1.00 $7,147$8,708 Network Administrator 1.001.00 1.00 1.00 1.00 1.00 1.00 $5,721$6,756 GIS Application Support Specialist -- - - 1.00 1.00 1.00 $5,721$6,756 Application Support Analyst 1.001.00 1.00 1.00 -- - $5,126$6,048 Lead PC Technician 1.001.00 1.00 1.00 1.00 1.00 1.00 $5,126$6,048 PC Technician 1.001.00 -- - - - $4,597$5,410 Web Support Specialist 1.00- 1.00 1.00 1.00 1.00 1.00 $3,908$4,597 Total Information Technology 6.005.00 5.00 5.00 5.00 5.00 5.00 Total Employees 332.38356.13 313.98 308.88 326.58 327.18 327.29 * 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 Population9.738.818.097.798.638.598.30 City Population36,62037,72938,79039,65037,85038,08039,410 Fund Name ActualActualBudgetBudget 2013201420152016 General Fund ActualActualActualActualBudgetBudget 201120122013201420152016 Taxes$21,914,658$22,034,371$21,923,588$22,470,086$23,147,565$28,986,308 Licenses & Permits1,034,545867,468992,4601,025,1641,037,4001,202,600 Intergovernmental1,846,5131,259,048897,937974,2942,255,3671,882,331 Charges for Services3,187,4304,980,8114,673,7584,764,4395,560,3924,951,176 Fines & Forfeits1,228,1481,214,6191,041,637927,338979,700971,500 Other Revenue4,512,1174,815,2854,460,6454,541,1114,607,265395,280 Total$33,723,411$35,171,602$33,990,025$34,702,432$37,587,689$38,389,195 - Historical City Assessed Valuation, Property Taxes Levied, and Property Tax Rates - City of Bremerton - 2011 - 2016 Emergency MedicalCityTotal Assessed ValuationRegularServicesBonds YearAmount Per $1,000AmountPer $1,000AmountPer $1,000AmountPer $1,000 20162,505,488,2677,085,8322.831,216,0150.481,430,0000.579,731,8473.88 20152,354,542,7476,935,4092.951,177,2710.50902,3870.399,015,0673.83 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 Note: 2016 are estimates Historical Ad Valorem Property Tax Rates in the City of Bremerton 2011 - 2016 (Rates in Dollars per $1,000 of Assessed Valuation Total City of BremertonOther Government AgenciesTotal CityEmergencySchool CollectionGeneralCityMedicalWashKitsapPort ofDistrictRegional YearFundBondsServicesTotalPercentStateCountyBremertonNo. 100PUDLibraryTotalPercentTotal 2016$2.83$0.57$0.48$3.88100.0%$0.00$0.00$0.00$0.00$0.00$0.00$0.000.0%$3.88 20152.950.390.503.8327.0%2.181.200.695.820.080.3910.3673.0%14.20 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 Note: At time of publication other government agency data unavailable for 2016. Historical Sales Tax $9,000 $8,000 $7,000 $6,000 $5,000 $4,000 $3,000 $2,000 $1,000 $0 201620152014201320122011 RegularCriminal Justice Historical City of Bremerton Sales & Use Tax - 2011-2016 YearRegularCriminal Justice 2016$7,514,000$531,000 20157,200,000480,000 20146,864,848490,256 20136,362,000446,000 20126,504,599451,761 20116,234,057446,258 2015 & 2016 Budget - - - Business & Occupation Tax $2,750 $2,700 $2,650 -- $2,600 $2,550 Utility Taxes 201620152014201320122011 Stormwater $10,000 Wastwater Water $8,000 Solid Waste $6,000 Cable TV $4,000 Telephone Gas $2,000 Electric - $0 201620152014201320122011 - - - -- DĻƓĻƩğƌ CǒƓķ 9ǣƦĻƓķźƷǒƩĻƭ {ǒƦƦƌźĻƭ ε {ĻƩǝźĭĻƭ ЋЏ͵ЋЍі /ğƦźƷğƌ Љ͵ЉЉі tĻƩƭƚƓƓĻƌ 5ĻĬƷ {ĻƩǝźĭĻ АЊ͵ЌЋі Љ͵ЉЌі ƩğƓƭŅĻƩƭ ε hƷŷĻƩ Ћ͵ЍЉі - 2016 GENERAL FUND REVENUES BY SOURCE 2013201420152016 ACCOUNTACTUALACTUALBUDGETBUDGET% CHANGE TAXES 311.1000General Property Tax 7,778,225 7,929,239 8,226,065 8,302,0000.92% 313.1100Retail Sales & Use 6,489,850 6,864,848 7,200,000 7,514,0004.36% 313.7100Sales Tax - Criminal Justice 462,935 490,256 480,000 531,00010.63% 316.1000B & O Taxes 2,609,466 2,664,795 2,680,000 2,691,0000.41% 316.4100Electric Utility Taxes 1,822,957 1,839,046 1,850,000 1,788,000-3.35% 316.4300Gas Utility Taxes 365,522 394,593 420,000 395,000-5.95% 316.4500Garbage/Solid Waste 476,599 483,359 480,000 636,00032.50% 316.4600Television Cable Taxes 618,076 636,564 641,000 675,0005.30% 316.4700Telephone Taxes 1,132,558 978,824 987,000 945,000-4.26% 316.4801Water Utility Tax - - 1,745,268- N/A 316.4802Wastewater Utility Tax - - 2,995,536- N/A 316.4803Stormwater Utility Tax - - - 587,084N/A 316.8000Gambling/Amusement 55,641 64,841 63,500 52,420-17.45% 317.2000Leasehold Excise Tax 111,758 123,721 120,000 129,0007.50% TOTAL TAXES21,923,58722,470,08623,147,56528,986,30825.22% LICENSES & PERMITS 321.0000Misc. Licenses, Permits & Fees 541,581 626,126 589,400 646,6009.70% 322.1000Construction Permits 421,356 369,067 418,500 511,50022.22% 322.3000Animal Licenses 5,980 4,325 - -N/A 322.4000Right Of Way Permits 18,090 21,443 25,000 40,00060.00% 322.9000Other Non-Business Licenses 5,453 4,203 4,500 4,5000.00% TOTAL LICENSES & PERMITS992,4601,025,1641,037,4001,202,60015.92% INTERGOVERNMENTAL REVENUE 331.0000Federal Grants - Direct 34,534 29,670 29,967 29,081-2.96% 333.0000Federal Grants - Indirect 6,220 7,871 5,000 4,200-16.00% 334.0000State Grants 46,291 59,977 1,283,885 752,210-41.41% 336.0098City County Assistance 30,657 30,379 6,000 95,0401484.00% 336.0620Criminal Justice High Crime 170,391 217,039 200,000 210,0005.00% 336.0621Law & Justice (LO POP) 44,270 52,615 45,000 40,000-11.11% 336.0626Criminal Justice - Special Programs 34,491 36,585 34,000 38,00011.76% 336.0651DUI - Cities 6,926 6,752 6,500 6,5000.00% 336.0691Fire Insurance Premium 50,426 56,876 57,420 52,707-8.21% 336.0694Liquor Excise Tax 50,370 65,159 72,700 174,500140.03% 336.0695Liquor Board Profits 343,455 338,259 334,000 339,3001.59% 337.0700Bremerton Housing Authority 57,657 24,549 60,000 40,000-33.33% 337.0801Kitsap County 22,249 48,563 120,895 100,793-16.63% TOTAL INTERGOVERNMENTAL REVENUE897,937974,2942,255,3671,882,331-16.54% 2016 GENERAL FUND REVENUES BY SOURCE 2013201420152016 ACCOUNTACTUALACTUALBUDGETBUDGET% CHANGE CHARGES FOR SERVICE 341.0000General Government 64,825 55,093 53,138 85,97561.80% 342.1000Law Enforcement Services 69,260 134,423 125,550 128,2502.15% 342.2000Fire Protection Services 18,819 9,293 - -N/A 342.3300Probation Fees 350,303 317,399 370,000 300,000-18.92% 342.3600Home Detention Fees 9,307 12,296 7,000 8,50021.43% 342.4000Inspection Fees 168 25,200- 500-98.02% 342.5000Emergency Service Fee 8,124 9,996 10,000 9,500-5.00% 342.6000ALS Transport Fees 525,716 577,999 500,000 550,00010.00% 343.6000Cemetery Fees 10,235 13,177 11,500 14,50026.09% 345.2900Other Environmental - 5,000 - -N/A 345.8100Zoning Fees 39,560 60,305 41,780 45,9209.91% 345.8300Plan Check Fees 230,642 193,247 250,000 275,00010.00% 347.3000Park Rentals 67,896 67,541 71,500 76,5006.99% 347.4000Event Admission Fee 4,781 5,072 5,250 5,000-4.76% 347.6000Recreation Fees 179,777 173,892 176,000 174,000-1.14% 349.1000Interfund General Government 1,409,536 1,569,172 2,035,738 1,778,579-12.63% 349.2100Law Enforcement Services 275,000 205,037 310,000 100,000-67.74% 349.3000Other Interfund Services 867,668 828,905 1,247,654 851,738-31.73% 349.7600IFD Services 70,030 38,685 53,900 -100.00%- 349.9500Road Const & Engineering Services 472,112 487,907 266,182 547,214105.58% TOTAL SERVICE CHARGES4,673,7594,764,4395,560,3924,951,176-10.96% FINES & FORFEITURES 352.0000Civil Penalties 5,273 5,837 6,600 4,500-31.82% 353.0000Non-Parking Infractions 353,608 298,363 370,000 240,000-35.14% 354.0000Photo Enforcement Penalties 566,586 527,694 500,000 625,00025.00% 355.0000Criminal Traffic Misdemeanor 30,054 19,219 27,100 25,200-7.01% 356.0000Non-Traffic Misdemeanors 7,099 12,041 8,300 11,80042.17% 357.3000Court/Public Defender Recoupment 8,578 9,020 10,700 8,000-25.23% 359.0000Non-Court Fines 70,439 55,164 57,000 57,0000.00% TOTAL FINES & FORFEITURES1,041,637927,338979,700971,500-0.84% MISCELLANEOUS REVENUES 361.0000Interest Earnings 65,739 78,424 81,500 90,50011.04% 362.0000Rents & Royalties 164,728 146,237 142,830 135,780-4.94% 367.1100Donations 7,988 2,186 - -N/A 369.0000Other Miscellaneous Revenue 22,605 31,325 11,150 9,000-19.28% TOTAL MISCELLANEOUS REVENUES261,060258,172235,480235,280-0.08% 2016 GENERAL FUND REVENUES BY SOURCE 2013201420152016 ACCOUNTACTUALACTUALBUDGETBUDGET% CHANGE TOTAL MISCELLANEOUS REVENUES261,060258,172235,480235,280-0.08% OTHER FINANCING SOURCES 380.0000Non-Revenue - 98,863 - - N/A 395.0000Sale of Assets 1,250 - - - N/A 397.0000Operating Transfers-In 67,550 122,731 240,000 160,000-33.33% 397.0401Transfer From Water - PILOT 1,366,011 1,366,011 1,366,011 - -100.00% 397.0451Transfer From Wastewater - PILOT 2,621,252 2,621,252 2,621,252 - -100.00% 397.0481Transfer From Stormwater - PILOT 144,522 73,398 144,522 - -100.00% 398.0000Insurance Recoveries - 684 - - N/A TOTAL OTHER FINANCING4,200,5854,282,9394,371,785160,000-96.34% TOTAL GENERAL FUND REVENUES$ 33,991,025$ 34,702,432$ 37,587,689$ 38,389,1952.13% General Fund ActualActualBudget Budget 2013201420152016 FTE positions214.98214.88221.13222.46 Revenues Taxes$21,923,588$22,470,086$23,147,565$28,986,308 Licenses & Permits992,4601,025,1641,037,4001,202,600 Intergovernmental897,937959,2942,255,3671,882,331 Charges for Services4,673,7584,764,4395,560,3924,951,176 Fines & Forfeits1,041,637927,337979,700971,500 Other Revenue4,461,6454,541,1114,607,265395,280 Debt Proceeds0000 Total33,991,02534,687,43137,587,68938,389,195 Expenditures City Council337,774327,218341,945338,056 Executive350,449339,669370,746363,928 Finance1,132,1471,309,5071,463,1841,470,646 Legal924,609993,4491,086,4641,054,664 Human Resources341,176449,694554,930689,128 Community Development1,129,1791,327,8211,603,2251,594,379 Municipal Court1,350,0041,349,4021,439,0921,388,410 City Auditor170,349180,116178,61181,540 Law Enforcement9,304,1449,600,91510,369,67710,339,493 Fire/Emergency Medical Services8,396,0938,703,8998,587,7548,697,629 Police & Fire Pension1,966,5241,975,9272,140,8251,976,400 Facilities806,162846,6891,145,4351,029,994 Parks & Recreation2,570,1302,661,3312,798,0022,716,241 Engineering1,862,9761,872,3953,285,2292,735,888 Non-Departmental2,915,5852,827,6133,176,5654,620,679 Total Expenditures 33,557,30134,765,64538,541,68439,097,075 Revenue over(under) expenditures433,724-78,214-953,995-707,880 Beginning fund balance4,290,3844,724,1084,645,8944,493,302 Ending fund balance$4,724,108$4,645,894$3,691,899$3,785,422 General Fund ActualActualBudget Budget 2013201420152016 Expenditures Personnel$25,428,045$26,278,246$27,650,859$27,884,760 Supplies, services & taxes7,356,2727,921,81610,451,78510,259,343 Capital expenditures156,25752,61116,0000 Debt service12,972107,97213,04012,972 Transfers603,755405,000410,000940,000 Total General Fund$33,557,301$34,765,645$38,541,684$39,097,075 General Fund - City Council ActualActualBudgetBudget 2013201420152016 Positions 10.80 8.80 8.80 8.80 Expenditures Personnel$319,283$290,307$298,700$294,700 Supplies, services & taxes18,49136,91143,24543,356 Capital expenditures0000 Debt service0000 Transfers0000 City Council Total$337,774$327,218$341,945$338,056 - - General Fund - Executive ActualActualBudgetBudget 2013201420152016 FTE positions 2.00 2.00 2.00 2.00 Expenditures Personnel$281,522$268,343$274,800$273,400 Supplies, services & taxes68,92771,32695,94690,528 Capital expenditures0000 Debt service0000 Transfers0000 Total Executive$350,449$339,669$370,746$363,928 - - General Fund - Financial Services ActualActualBudgetBudget 2013201420152016 FTE positions 11.38 11.75 11.38 11.96 Expenditures Personnel$831,596$957,251$1,138,600$1,158,700 Supplies, services & taxes300,551352,256324,584311,946 Capital expenditures0000 Debt service0000 Transfers0000 Total Financial Services$1,132,147$1,309,507$1,463,184$1,470,646 - General Fund - Legal Department ActualActualBudgetBudget 2013201420152016 FTE positions 7.00 8.63 8.63 8.00 Expenditures Personnel$865,886$931,947$989,900$966,100 Supplies, services & taxes58,72361,50296,56488,564 Capital expenditures0000 Debt service0000 Transfers0000 Total Legal Department$924,609$993,449$1,086,464$1,054,664 General Fund - Human Resources ActualActualBudgetBudget 2013201420152016 FTE positions 2.00 3.14 3.00 3.00 Expenditures Personnel$228,866$232,892$306,700$313,400 Supplies, services & taxes112,310216,802248,230375,728 Capital expenditures0000 Debt service0000 Transfers0000 Total Human Resources$341,176$449,694$554,930$689,128 - - - General Fund - Community Development ActualActualBudgetBudget 2013201420152016 FTE positions 10.00 11.00 11.00 11.00 Expenditures Personnel$884,472$1,120,888$1,192,600$1,220,500 Supplies, services & taxes219,707176,933375,625318,879 Capital expenditures0000 Debt service0000 Transfers25,00030,00035,00055,000 Total Community Development$1,129,179$1,327,821$1,603,225$1,594,379 -- - General Fund - Municipal Court ActualActualBudgetBudget 2013201420152016 FTE positions 9.50 9.88 9.38 8.88 Expenditures Personnel$813,473$838,541$886,200$855,500 Supplies, services & taxes536,531510,861552,892532,910 Capital expenditures0000 Debt service0000 Transfers0000 Total Municipal Court$1,350,004$1,349,402$1,439,092$1,388,410 General Fund - City Auditor ActualActualBudgetBudget 2013201420152016 FTE positions 1.20 1.20 1.20 0.60 Expenditures Personnel$163,201$167,692$172,500$75,300 Supplies, services & taxes7,14812,4246,1116,240 Capital expenditures0000 Debt service0000 Transfers0000 City Auditor Total$170,349$180,116$178,611$81,540 - - - General Fund - Law Enforcement ActualActualBudgetBudget 2013201420152016 FTE positions 71.00 71.06 71.76 71.76 Expenditures Personnel$7,959,835$8,125,380$8,722,159$8,802,500 Supplies, services & taxes1,344,3091,475,5351,647,5181,536,993 Capital expenditures0000 Debt service0000 Transfers0000 Total Law Enforcement$9,304,144$9,600,915$10,369,677$10,339,493 - - General Fund - Fire/Emergency Medical Services ActualActualBudgetBudget 2013201420152016 FTE positions 56.00 56.00 58.00 58.00 Expenditures Personnel$7,594,031$7,894,476$7,710,000$7,818,900 Supplies, services & taxes802,062809,423877,754878,729 Capital expenditures0000 Debt service0000 Transfers0000 Total Fire/Emergency Medical$8,396,093$8,703,899$8,587,754$8,697,629 General Fund - Police & Fire Pension ActualActualBudgetBudget 2013201420152016 Expenditures Personnel$1,755,232$1,659,707$1,796,000$1,580,500 Supplies, services & taxes211,292316,220344,825395,900 Capital expenditures0000 Debt service0000 Transfers0000 Total Fire/Emergency Medical$1,966,524$1,975,927$2,140,825$1,976,400 - General Fund - Facilities ActualActualBudgetBudget 2013201420152016 Expenditures Personnel$271,479$288,327$246,600$387,160 Supplies, services & taxes446,520558,362898,835642,834 Capital expenditures88,163000 Debt service0000 Transfers0000 Total General Facilities$806,162$846,689$1,145,435$1,029,994 - - - General Fund - Parks and Recreation ActualActualBudgetBudget 2013201420152016 FTE positions 18.00 22.72 23.03 23.03 Expenditures Personnel$1,766,124$1,845,357$1,968,400$1,953,600 Supplies, services & taxes722,940750,391800,562749,669 Capital expenditures68,09452,61116,0000 Debt service12,97212,97213,04012,972 Transfers0000 Total General Parks$2,570,130$2,661,331$2,798,002$2,716,241 - General Fund - Engineering ActualActualBudgetBudget 2013201420152016 FTE positions 16.00 14.95 14.28 14.28 Expenditures Personnel$1,693,045$1,652,458$1,747,700$1,749,300 Supplies, services & taxes142,931219,9371,537,529986,588 Capital expenditures0000 Debt service0000 Transfers27,000000 Total Engineering$1,862,976$1,872,395$3,285,229$2,735,888 - -- - - - - - - General Fund - Non-Departmental ActualActualBudgetBudget 2013201420152016 Expenditures Personnel$0$4,680$200,000$435,200 Supplies, services & taxes2,363,8302,352,9332,601,5653,300,479 Capital expenditures0000 Debt service095,00000 Transfers551,755375,000375,000885,000 Total Non-Departmental$2,915,585$2,827,613$3,176,565$4,620,679 - - General Fund - Ending Fund Balance ActualActualBudgetBudget 2013201420152016 Expenditures Personnel$0$0$0$0 Supplies, services & taxes0000 Capital expenditures0000 Debt service0000 Transfers0000 Ending Fund Balance4,724,1084,645,8943,691,8993,785,422 Total Expenditures$4,724,108$4,645,894$3,691,899$3,785,422 Original Budgeted Ending Fund Balance$2,341,558$2,969,922$3,192,752$3,785,422 - Total Special Revenue Funds ActualActualBudgetBudget 2013201420152016 FTE positions 14.00 15.87 17.49 18.37 Revenues Taxes$885,708$981,289$893,000$1,105,000 Licenses & permits271,863281,595280,000285,000 Intergovernmental1,403,5751,780,3863,094,0431,467,000 Charges for services1,562,9301,907,8932,142,7811,879,639 Fines & forfeits210,523337,283250,000235,000 Other revenue11,710,8123,337,9783,076,3222,860,550 Debt proceeds0000 Total revenue16,045,4118,626,4249,736,1467,832,189 Expenditures Personnel1,378,3691,477,6651,757,1001,709,800 Supplies, services & taxes4,509,8615,123,0696,219,8685,249,130 Capital expenditures63,62381,525966,000305,500 Debt service9,342,799475,007583,808494,908 Transfers656,598533,441525,850427,500 Total expenditures15,951,2507,690,70710,052,6268,186,838 Revenues over(under) expenditures94,161935,717-316,480-354,649 Beginning fund balance2,894,2432,988,4043,904,0603,547,974 Ending fund balance$2,988,404$3,924,121$3,587,580$3,193,325 Fund totals - Expenditures only Street2,193,8063,122,2944,512,4962,782,047 Contingency Reserve0000 Lodging Tax381,000376,000398,000435,000 Parking System10,206,9751,339,7291,327,1891,628,526 Comm. Dev. Block Grant640,695666,584937,234698,544 Abatement5,28746,549138,500153,500 Police Special Projects356,054308,980562,595371,317 Public Access Television332,929297,712474,024470,749 Donations7,1586,70935,5005,500 Trial Improvement13,9973,00915,00055,000 One Percent for Arts065350015,000 Conference Center1,813,3491,522,4881,651,5881,571,655 Total Special Revenue Funds$15,951,250$7,690,707$10,052,626$8,186,838 Street Fund ActualActualBudgetBudget 2013201420152016 FTE positions 11.00 11.60 12.22 13.02 Revenues Taxes$497,088$547,288$500,000$590,000 Licenses & permits0000 Intergovernmental788,8071,141,6862,156,000860,000 Charges for services170,879564,033589,750357,376 Fines & forfeits0000 Other revenue586,0531,155,5271,572,472974,100 Debt proceeds0000 Total revenue2,042,8273,408,5344,818,2222,781,476 Expenditures Personnel1,023,6321,110,2441,284,9001,255,900 Supplies, services & taxes1,106,5511,951,7962,427,5961,390,647 Capital expenditures63,62360,254800,000135,500 Debt service0000 Transfers & Other0000 Total expenditures2,193,8063,122,2944,512,4962,782,047 Revenues over(under) expenditures-150,979286,240305,726-571 Beginning fund balance387,331236,352522,592466,030 Ending fund balance$236,352$522,592$828,318$465,459 - - - - Contingency Reserve Fund ActualActualBudgetBudget 2013201420152016 Revenues Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental0000 Charges for services0000 Fines & forfeits0000 Transfers & Other230,303212,84552,90053,500 Debt proceeds0000 Total revenue230,303212,84552,90053,500 Expenditures Personnel0000 Supplies, services & taxes0000 Capital expenditures0000 Debt service0000 Transfers0000 Total expenditures0000 Revenues over(under) expenditures230,303212,84552,90053,500 Beginning fund balance234,193464,496677,341730,840 Ending fund balance$464,496$677,341$730,241$784,340 Lodging Tax Fund ActualActualBudgetBudget 2013201420152016 Revenues Taxes$388,620$434,001$393,000$515,000 Licenses & permits0000 Intergovernmental0000 Charges for services0000 Fines & forfeits0000 Other revenue288236700800 Debt proceeds0000 Total revenue388,908434,237393,700515,800 Expenditures Personnel0000 Supplies, services & taxes226,000221,000243,000280,000 Capital expenditures0000 Debt service0000 Transfers155,000155,000155,000155,000 Total expenditures381,000376,000398,000435,000 Revenues over(under) expenditures7,90858,237-4,30080,800 Beginning fund balance135,214143,122201,359304,160 Ending fund balance$143,122$201,359$197,059$384,960 - Parking System Fund ActualActualBudgetBudget 2013201420152016 Revenues Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental0000 Charges for services0000 Fines & forfeits178,340175,149200,000195,000 Other revenue10,092,8601,207,9451,120,0001,416,100 Debt proceeds0000 Total revenue10,271,2001,383,0941,320,0001,611,100 Expenditures Personnel0000 Supplies, services & taxes784,176779,722740,981963,718 Capital expenditures0020,0000 Debt service9,342,799475,007481,208492,308 Transfers80,00085,00085,000172,500 Total expenditures10,206,9751,339,7291,327,1891,628,526 Revenues over(under) expenditures64,22543,365-7,189-17,426 Beginning fund balance218,834283,059326,424476,575 Ending fund balance$283,059$326,424$319,235$459,149 - Community Development Block Grant Fund ActualActualBudgetBudget 2013201420152016 FTE positions 1.00 1.00 1.00 1.00 Revenues Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental591,972610,571890,043589,000 Charges for services35,23061,11630,00050,000 Fines & forfeits0000 Other revenue30,55036,05842,12560,000 Debt proceeds0000 Total revenue657,752707,745962,168699,000 Expenditures Personnel113,637117,869123,700123,600 Supplies, services & taxes515,460366,309667,684574,944 Capital expenditures0000 Debt service0000 Transfers11,598182,406145,8500 Total expenditures640,695666,584937,234698,544 Revenues over(under) expenditures17,05741,16124,934456 Beginning fund balance251,885268,942310,10319,086 Ending fund balance$268,942$310,103$335,037$19,542 - Abatement Revolving Fund ActualActualBudgetBudget 2013201420152016 Revenues Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental0000 Charges for services6,76020,13900 Fines & forfeits11,090136,98735,00025,000 Other revenue7711,5411,0001,000 Debt proceeds0000 Total revenue18,621158,66736,00026,000 Expenditures Personnel0000 Supplies, services & taxes5,28746,54953,50053,500 Capital expenditures0000 Debt service0000 Transfers0085,000100,000 Total expenditures5,28746,549138,500153,500 Revenues over(under) expenditures13,334112,118-102,500-127,500 Beginning fund balance248,228261,562373,680337,180 Ending fund balance$261,562$373,680$271,180$209,680 - Police Special Projects Fund ActualActualBudgetBudget 2013201420152016 Revenues Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental0000 Charges for services0000 Fines & forfeits21,09325,14715,00015,000 Other revenue157,845323,95973,50053,500 Debt proceeds0000 Total revenue178,938349,10688,50068,500 Expenditures Personnel0000 Supplies, services & taxes356,054287,709472,595281,317 Capital expenditures021,27190,00090,000 Debt service0000 Transfers0000 Total expenditures356,054308,980562,595371,317 Revenues over(under) expenditures-177,11640,126-474,095-302,817 Beginning fund balance790,525613,409653,535484,263 Ending fund balance$613,409$653,535$179,440$181,446 Bremerton Kitsap Access Television ActualActualBudgetBudget 2013201420152016 FTE positions 2.00 3.27 4.27 4.35 Revenues Taxes$0$0$0$0 Licenses & permits271,863281,595280,000285,000 Intergovernmental0018,0000 Charges for services110,104121,361124,010111,933 Fines & forfeits0000 Other revenue53,55267,00547,80068,200 Debt proceeds0000 Total revenue435,519469,961469,810465,133 Expenditures Personnel241,100249,552348,500330,300 Supplies, services & taxes66,82948,16054,524105,449 Capital expenditures0046,00035,000 Debt service0000 Transfers25,000025,0000 Total expenditures332,929297,712474,024470,749 Revenues over(under) expenditures102,590172,249-4,214-5,616 Beginning fund balance207,483310,073482,322507,254 Ending fund balance$310,073$482,322$478,108$501,638 - - - Gift & Donations Fund ActualActualBudgetBudget 2013201420152016 Revenues Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental0000 Charges for services0000 Fines & forfeits0000 Other revenue9,54756,2684,7504,250 Debt proceeds0000 Total revenue9,54756,2684,7504,250 Expenditures Personnel0000 Supplies, services & taxes7,1586,7095,5005,500 Capital expenditures0000 Debt service0000 Transfers0030,0000 Total expenditures7,1586,70935,5005,500 Revenues over(under) expenditures2,38949,559-30,750-1,250 Beginning fund balance79,53481,923131,48251,934 Ending fund balance$81,923$131,482$100,732$50,684 - Trial Improvement Fund ActualActualBudgetBudget 2013201420152016 Revenues Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental22,79628,12930,00018,000 Charges for services0000 Fines & forfeits0000 Other revenue183311325300 Debt proceeds0000 Total revenue22,97928,44030,32518,300 Expenditures Personnel0000 Supplies, services & taxes13,9973,00915,00010,000 Capital expenditures00045,000 Debt service0000 Transfers0000 Total expenditures13,9973,00915,00055,000 Revenues over(under) expenditures8,98225,43115,325-36,700 Beginning fund balance47,39756,37981,81093,995 Ending fund balance$56,379$81,810$97,135$57,295 One Percent For Arts Fund ActualActualBudgetBudget 2013201420152016 Revenues Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental0000 Charges for services0008,900 Fines & forfeits0000 Other revenue1621740300 Debt proceeds0000 Total revenue16217409,200 Expenditures Personnel0000 Supplies, services & taxes065350015,000 Capital expenditures0000 Debt service0000 Transfers0000 Total expenditures065350015,000 Revenues over(under) expenditures162-479-500-5,800 Beginning fund balance51,74351,90551,42651,226 Ending fund balance$51,905$51,426$50,926$45,426 Conference Center & Plaza Fund ActualActualBudgetBudget 2013201420152016 Revenues Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental0000 Charges for services1,239,9571,141,2441,399,0211,351,430 Fines & forfeits0000 Other revenue548,698276,109160,750228,500 Debt proceeds0000 Total revenue1,788,6551,417,3531,559,7711,579,930 Expenditures Personnel0000 Supplies, services & taxes1,428,3491,411,4531,538,9881,569,055 Capital expenditures0010,0000 Debt service00102,6002,600 Transfers385,000111,03500 Total expenditures1,813,3491,522,4881,651,5881,571,655 Revenues over(under) expenditures-24,694-105,135-91,8178,275 Beginning fund balance241,876217,18291,98625,431 Ending fund balance$217,182$112,047$169$33,706 - - - City of Bremerton Direct Debt Obligations (As of September 30, 2015) General Obligation Debt: Voted general obligation bonds outstanding 8,705,000 Non-voted general obligation bonds outstanding (councilmanic) 25,660,000 General obligation debt balance$34,365,000 Revenue Bonds and Loans: Revenue bonds 9,715,000 Loans 16,468,015 Capital leases - Revenue bonds and loans balance$26,183,015 Total Direct Debt Outstanding$60,548,015 City of Bremerton Statutory Debt Limit Calculations (As of September 30, 2015) 2015 Valuation for Collection Year 2016*$ 2,487,440,799 General purposes: a. Non-Voted indebtedness limit (1.5% of assessed valuation)$ 37,311,612 Less: Non-voted bonds outstanding (25,660,000) Less: Contracts payable - Plus: Assets available for debt service 682,564 Remaining capacity for general purpose (non-voted)$ 12,334,176 b. Voted indebtedness limit (2.5 % of assessed valuation)$ 62,186,020 Less: Voted bonds outstanding (8,705,000) Less: Non-voted bonds outstanding (25,660,000) Plus: Assets available for debt service 406,962 Remaining capacity for general purposes (Voted)$ 28,227,982 Utility purposes (2.5% of assessed valuation)$ 62,186,020 Limit Less: Bonds outstanding - Remaining capacity for utility purposes$ 62,186,020 Parks and open spaces and economic development purposes (2.5% of assessed valuation) 62,186,020 Limit Less: Bonds outstanding - Remaining capacity for parks and open space purposes$ 62,186,020 * 2016 Assessed Value - Estimate Only - Total Debt Service Funds ActualActualBudgetBudet 2013201420152016 Revenue Taxes$1,170,468$1,242,315$1,228,525$1,716,625 Licenses & permits0000 Intergovernmental152,644147,675144,662141,955 Charges for services0000 Fines & forfeits0000 Other revenue466,748625,608663,750617,550 Debt Proceeds0000 Total Revenue1,789,8602,015,5982,036,9372,476,130 Expenditures Personnel0000 Supplies, services & taxes0000 Capital expenditures0000 Debt service1,856,0741,941,5561,937,7482,479,806 Transfers & Other0000 Total Expenditures1,856,0741,941,5561,937,7482,479,806 Revenue over(under) expenditures-66,21474,04299,189-3,676 Beginning fund balance211,289145,075219,117355,989 Ending fund balance$145,075$219,117$318,306$352,313 Fund totals - Expenditures only 2010 LTGO Fund548,398548,314547,493545,636 2010 UTGO/LTGO (B) Fund1,064,3771,063,0781,058,7821,066,457 Government Center LTGO243,299330,164331,473337,713 2015 Public Safety Bond Fund000530,000 Total Debt Service Funds$1,856,074$1,941,556$1,937,748$2,479,806 2010 LTGO Fund ActualActualBudgetBudget 2013201420152016 Revenue Taxes$339,455$343,037$337,525$336,625 Licenses & permits0000 Intergovernmental117,966113,353111,080109,500 Charges for services0000 Fines & forfeits0000 Other revenue46,003100,597121,000100,950 Debt Proceeds0000 Total Revenue503,424556,987569,605547,075 Expenditures Personnel0000 Supplies, services & taxes0000 Capital expenditures0000 Debt service548,398548,314547,493545,636 Transfers & Other0000 Total Expenditures548,398548,314547,493545,636 Revenue over(under) expenditures-44,9748,67322,1121,439 Beginning fund balance163,039118,065126,738147,735 Ending fund balance$118,065$126,738$148,850$149,174 2010 UTGO/LTGO (B) ActualActualBudgetBudget 2013201420152016 Revenue Taxes$831,013$899,278$891,000$850,000 Licenses & permits0000 Intergovernmental34,67834,32233,58232,455 Charges for services0000 Fines & forfeits0000 Other revenue178,682191,026148,500173,600 Debt Proceeds0000 Total Revenue1,044,3731,124,6261,073,0821,056,055 Expenditures Personnel0000 Supplies, services & taxes0000 Capital expenditures0000 Debt service1,064,3771,063,0781,058,7821,066,457 Transfers & Other0000 Total Expenditures1,064,3771,063,0781,058,7821,066,457 Revenue over(under) expenditures-20,00461,54814,300-10,402 Beginning fund balance44,93724,93386,481124,111 Ending fund balance$24,933$86,481$100,781$113,709 Government Center LTGO ActualActualBudgetBudget 2013201420152016 Revenue Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental0000 Charges for services0000 Fines & forfeits0000 Other revenue242,063333,985394,250343,000 Debt Proceeds0000 Total Revenue242,063333,985394,250343,000 Expenditures Personnel0000 Supplies, services & taxes0000 Capital expenditures0000 Debt service243,299330,164331,473337,713 Transfers & Other0000 Total Expenditures243,299330,164331,473337,713 Revenue over(under) expenditures-1,2363,82162,7775,287 Beginning fund balance3,3132,0775,89884,143 Ending fund balance$2,077$5,898$68,675$89,430 2015 Public Safety Bond Fund ActualActualBudgetBudget 2013201420152016 Revenue Taxes$0$0$0$530,000 Licenses & permits0000 Intergovernmental0000 Charges for services0000 Fines & forfeits0000 Other revenue0000 Debt Proceeds0000 Total Revenue000530,000 Expenditures Personnel0000 Supplies, services & taxes0000 Capital expenditures0000 Debt service000530,000 Transfers0000 Total Expenditures000530,000 Revenue over(under) expenditures0000 Beginning fund balance0000 Ending fund balance$0$0$0$0 Capital Improvement Funds ActualActualBudgetBudget 2013201420152016 Revenue Taxes$481,897$788,594$700,000$820,000 Licenses & permits0000 Intergovernmental38,049446,9341,533,2232921848 Charges for services00372,72072720 Fines & forfeits0000 Other revenue73,399484,1632,139,140113783 Debt proceeds0000 Total revenue593,3451,719,6914,745,0833,928,351 Expenditures Personnel0000 Supplies, services & taxes069,37501,220,000 Capital expenditures245,730998,2184,340,8853,524,065 Debt service0000 Transfers389,579502,075963,607642,500 Total expenditures635,3091,569,6685,304,4925,386,565 Revenues over(under) expenditures-41,964150,023-559,409-1,458,214 Beginning fund balance875,098833,134786,0055,554,986 Ending Fund Balance$833,134$983,157$226,596$4,096,772 Fund Totals - Expenditures only General Government Capital389,579502,075963,607700,500 Park Facilities Construction245,730803,328105,1505,000 Transportation Capital0002,876,000 Fire Public Safety Capital0001,550,000 Washington Avenue Connector0264,2654,235,735255,065 Total Capital Projects Funds$635,309$1,569,668$5,304,492$5,386,565 General Government Capital Improvement ActualActualBudgetBudget 2013201420152016 Revenue Taxes$481,897$788,594$700,000$820,000 Licenses & permits0000 Intergovernmental0000 Charges for services0000 Fines & forfeits0000 Other revenue14,6027101,5004,000 Debt proceeds0000 Total revenue496,499789,304701,500824,000 Expenditures Personnel0000 Supplies, services & taxes0000 Capital expenditures00058,000 Debt service0000 Transfers389,579502,075963,607642,500 Total Expenditures389,579502,075963,607700,500 Revenues over(under) expenditures106,920287,229-262,107123,500 Beginning fund balance258,781365,701652,930510,823 Ending fund balance$365,701$652,930$390,823$634,323 Park Facilities Construction ActualActualBudgetBudget 2013201420152016 Revenue Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental38,049280,15705,000 Charges for services0000 Fines & forfeits0000 Other revenue58,797188,8135,000783 Debt proceeds0000 Total revenue96,846468,9705,0005,783 Expenditures Personnel0000 Supplies, services & taxes069,37505,000 Capital expenditures245,730733,953105,1500 Debt service0000 Transfers0000 Total expenditures245,730803,328105,1505,000 Revenues over(under) expenditures-148,884-334,358-100,150783 Beginning fund balance616,317467,433133,07550,809 Ending fund balance$467,433$133,075$32,925$51,592 Transportation Capital Projects ActualActualBudgetBudget 2013201420152016 Revenue Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental0002,683,625 Charges for services0000 Fines & forfeits0000 Other revenue000108,000 Debt proceeds0000 Total revenue0002,791,625 Expenditures Personnel0000 Supplies, services & taxes000755,000 Capital expenditures0002,121,000 Debt service0000 Transfers0000 Total Expenditures0002,876,000 Revenues over(under) expenditures000-84,375 Beginning fund balance000308,570 Ending fund balance$0$0$0$224,195 Fire Public Safety Capital ActualActualBudgetBudget 2013201420152016 Revenue Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental0000 Charges for services0000 Fines & forfeits0000 Other revenue0000 Debt proceeds0000 Total revenue0000 Expenditures Personnel0000 Supplies, services & taxes000460,000 Capital expenditures0001,090,000 Debt service0000 Transfers0000 Total Expenditures0001,550,000 Revenues over(under) expenditures000-1,550,000 Beginning fund balance0004,430,000 Ending fund balance$0$0$0$2,880,000 Washington Avenue Connector ActualActualBudgetBudget 2013201420152016 FTE positions Revenue Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental0166,7771,533,223233,223 Charges for services00372,72072,720 Fines & forfeits0000 Other revenue0294,6402,132,6401,000 Debt proceeds0000 Total revenue0461,4174,038,583306,943 Expenditures Personnel0000 Supplies, services & taxes0000 Capital expenditures0264,2654,235,735255,065 Debt service0000 Transfers0000 Total Expenditures0264,2654,235,735255,065 Revenues over(under) expenditures0197,152-197,15251,878 Beginning fund balance00197,152254,784 Ending fund balance$0$197,152$0$306,662 - - - - Combined Staffing Levels ActualActualActualBudgetBudget Division20122013201420152016 PW&U Administration12.009.0011.0011.5011.50 Water Resources11.0011.0011.2411.1911.19 Wastewater17.0017.0019.6819.2619.00 Utilities Operations & Facilities30.0030.0034.2834.2834.66 Forestry4.004.004.383.003.00 Total PW&U Operations74.0071.0080.5879.2379.35 Water Utility ActualActualBudgetBudget 2013201420152016 Revenue Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental0000 Charges for services9,825,13411,550,09511,092,82312,112,219 Fines & forfeits47,48344,54434,03530,000 Other revenue412,013533,909392,225346,608 Debt proceeds022,805058,000 Total revenue10,284,63012,151,35311,519,08312,546,827 Expenditures Personnel3,365,5973,237,2903,577,1003,795,200 Supplies, services & taxes3,345,7413,907,3083,809,3116,268,583 Capital expenditures0000 Debt service722,739731,817825,7051,225,594 Transfers2,692,0792,020,8433,192,2141,360,000 Total expenditures10,126,1569,897,25811,404,33012,649,377 Revenue over(under) expenditures158,4742,254,095114,753-102,550 Beginning fund balance2,215,6842,374,1584,628,2532,532,410 Ending fund balance$2,374,158$4,628,253$4,743,006$2,429,860 - - - - - - -- - - - Water Capital ActualActualBudgetBudget 2013201420152016 Revenue Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental0000 Charges for services0000 Fines & forfeits0000 Other revenue1,762,340745,2942,067,0912,226,000 Debt proceeds02,014,1381,250,0004,300,000 Total revenue1,762,3402,759,4323,317,0916,526,000 Expenditures Personnel4649,70943,3000 Supplies, services & taxes657551,6011,077,700776,430 Capital expenditures1,512,6383,464,1063,648,0006,648,000 Debt service0000 Transfers500,000143,398300,0000 Total expenditures2,013,7594,168,8145,069,0007,424,430 Revenue over(under) expenditures-251,419-1,409,382-1,751,909-898,430 Beginning fund balance4,079,3653,827,9462,418,5643,702,019 Ending fund balance$3,827,946$2,418,564$666,655$2,803,589 - - - - Gold Mountain Golf Course ActualActualBudgetBudget 2013201420152016 Revenue Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental0000 Charges for services3,846,5503,883,3324,313,1494,254,687 Fines & forfeits0000 Other revenue4,16563,0131,50014,200 Debt proceeds5,176,500000 Total revenue9,027,2153,946,3454,314,6494,268,887 Expenditures Personnel0000 Supplies, services & taxes3,685,6763,615,4043,761,6533,652,278 Capital expenditures067,99175,00085,000 Debt service5,436,906467,180429,152454,289 Transfers0000 Total expenditures9,122,5824,150,5754,265,8054,191,567 Revenue over(under) expenditures-95,367-204,23048,84477,320 Beginning fund balance262,065166,698-48,449-30,141 Ending fund balance$166,698-$37,532$395$47,179 - - - - Wastewater Utility ActualActualBudgetBudget 2013201420152016 Revenue Taxes$34,639$31,937$23,000$33,000 Licenses & permits0000 Intergovernmental-450,418000 Charges for services13,118,68213,772,71514,132,91414,667,447 Fines & forfeits21,12920,76319,00020,000 Other revenue20,368726,52110,00020,000 Debt proceeds057,043066,000 Total revenue12,744,40014,608,97914,184,91414,806,447 Expenditures Personnel2,482,6612,498,0912,764,2002,822,295 Supplies, services & taxes3,745,2913,478,7664,362,4117,248,903 Capital expenditures0131,97300 Debt service2,798,6432,853,6662,984,8773,192,695 Transfers4,292,5295,050,9924,349,8691,740,000 Total expenditures13,319,12414,013,48814,461,35715,003,893 Revenue over(under) expenditures-574,724595,491-276,443-197,446 Beginning fund balance5,283,3104,708,5864,050,9004,035,669 Ending fund balance$4,708,586$5,304,077$3,774,457$3,838,223 - - - - - Wastewater Capital ActualActualBudgetBudget 2013201420152016 Revenue Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental552,288001,002,000 Charges for services0000 Fines & forfeits0000 Other revenue2,946,7361,261,7872,332,5852,435,000 Debt proceeds53,8835,037,8143,729,2644,000,000 Total revenue3,552,9076,299,6016,061,8497,437,000 Expenditures Personnel23,7892,41100 Supplies, services & taxes606136,233559,00020,000 Capital expenditures4,877,1202,003,3796,380,5015,967,000 Debt service0000 Transfers550,000633,8611,056,4990 Total expenditures5,451,5152,775,8847,996,0005,987,000 Revenue over(under) expenditures-1,898,6083,523,717-1,934,1511,450,000 Beginning fund balance3,308,2271,409,6194,933,3363,288,833 Ending fund balance$1,409,619$4,933,336$2,999,185$4,738,833 -- - - - Stormwater Utility ActualActualBudgetBudget 2013201420152016 Revenue Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental038,99596,00522,000 Charges for services2,410,1691,791,3432,569,8163,000,000 Fines & forfeits4,5186,8975,0006,800 Other revenue1,5818011,0001,000 Debt proceeds00020,000 Total revenue2,416,2681,838,0362,671,8213,049,800 Expenditures Personnel813,150873,387987,1001,036,375 Supplies, services & taxes665,153716,6941,101,3981,569,512 Capital expenditures0000 Debt service14,60314,20413,850135,039 Transfers723,461536,535529,055189,000 Total expenditures2,216,3672,140,8202,631,4032,929,926 Revenue over(under) expenditures199,901-302,78440,418119,874 Beginning fund balance968,5921,168,4931,332,952235,473 Ending fund balance$1,168,493$865,709$1,373,370$355,347 - - - - - - - - - - Stormwater Capital ActualActualBudgetBudget 2013201420152016 Revenue Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental68,40701,200,00060,000 Charges for services0000 Fines & forfeits0000 Other revenue776,841339,986286,170302,500 Debt proceeds002,000,0001,200,000 Total revenue845,248339,9863,486,1701,562,500 Expenditures Personnel38,886000 Supplies, services & taxes29,52000150,000 Capital expenditures798,221104,2672,627,0171,850,000 Debt service0000 Transfers0732,418397,5420 Total expenditures866,627836,6853,024,5592,000,000 Revenue over(under) expenditures-21,379-496,699461,611-437,500 Beginning fund balance2,072,4672,051,0881,554,3891,762,405 Ending fund balance$2,051,088$1,554,389$2,016,000$1,324,905 - Utility Debt Reserve ActualActualBudgetBudget 2013201420152016 Revenue Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental0000 Charges for services0000 Fines & forfeits0000 Other revenue01,735,7300641,900 Debt proceeds0000 Total revenue01,735,7300641,900 Expenditures Personnel0000 Supplies, services & taxes0000 Capital expenditures0000 Debt service0000 Transfers0000 Total expenditures0000 Revenue over(under) expenditures01,735,7300641,900 Beginning fund balance001,735,7301,746,455 Ending fund balance$0$1,735,730$1,735,730$2,388,355 - Internal Service Funds ActualActualBudgetBudget 2013201420152016 FTE positions 9.00 9.00 8.00 8.26 Revenue Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental0000 Charges for services2,536,6362,691,9328,206,7478,302,877 Fines & forfeits0000 Other revenue2,079,9251,611,4442,153,2601,810,274 Debt Proceeds0000 Total revenue4,616,5614,303,37610,360,00710,113,151 Expenditures Personnel1,316,3311,281,9221,397,4001,441,500 Supplies, services & taxes2,507,1272,497,8437,734,9057,482,122 Capital expenditures102,202836,3781,270,3801,302,000 Debt service0000 Transfers385,000115,00000 Total expenditures4,310,6604,731,14310,402,68510,225,622 Fund totals - Expenditures only Risk Management905,092973,5182,234,8251,540,040 Self Insured Wellness Reserve004,190,0004,399,500 Employment Security36,64526,65150,00025,000 Accumulated Leave Liability185,740133,414150,000175,000 ER&R Maintenance1,623,1731,567,9151,484,9341,474,757 ER&R Reserves487,202962,5671,245,3801,277,000 Information Technology1,072,8081,067,0781,047,5461,334,325 Total Internal Service Funds4,310,6604,731,14310,402,68510,225,622 Revenue over(under) expenditure305,901-427,767-42,678-112,471 Beginning fund balance8,463,4328,769,3338,116,1108,127,961 Ending fund balance$8,769,333$8,341,566$8,073,432$8,015,490 - Risk Management ActualActualBudgetBudget 2013201420152016 Revenue Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental0000 Charges for services0000 Fines & forfeits0000 Other revenue1,546,445963,4161,534,7101,540,040 Debt Proceeds0000 Total revenue1,546,445963,4161,534,7101,540,040 Expenditures Personnel118,192133,406240,000240,000 Supplies, services & taxes786,900840,1121,994,8251,300,040 Capital expenditures0000 Debt service0000 Transfers0000 Total expenditures905,092973,5182,234,8251,540,040 Revenue over(under) expenditure641,353-10,102-700,1150 Prior Period Adjustment0-173,57600 Beginning fund balance2,082,0762,723,4292,539,7512,166,723 Ending fund balance$2,723,429$2,539,751$1,839,636$2,166,723 - - - Self Insured Wellness Reserve ActualActualBudgetBudget 2013201420152016 Revenue Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental0000 Charges for services004,765,0004,764,900 Fines & forfeits0000 Other revenue0000 Debt Proceeds0000 Total revenue004,765,0004,764,900 Expenditures Personnel0000 Supplies, services & taxes004,190,0004,399,500 Capital expenditures0000 Debt service0000 Transfers0000 Total expenditures004,190,0004,399,500 Revenue over(under) expenditure00575,000365,400 Beginning fund balance000348,000 Ending fund balance$0$0$575,000$713,400 - - Employment Security ActualActualBudgetBudget 2013201420152016 Revenue Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental0000 Charges for services0000 Fines & forfeits0000 Other revenue239,857123,88654,00035,000 Debt Proceeds0000 Total revenue239,857123,88654,00035,000 Expenditures Personnel36,64526,65150,00025,000 Supplies, services & taxes0000 Capital expenditures0000 Debt service0000 Transfers0000 Total expenditures36,64526,65150,00025,000 Revenue over(under) expenditure203,21297,2354,00010,000 Beginning fund balance185,374388,586485,821554,821 Ending fund balance$388,586$485,821$489,821$564,821 Accumulated Leave Liability ActualActualBudgetBudget 2013201420152016 Revenue Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental0000 Charges for services0000 Fines & forfeits0000 Other revenue237,964367,529385,000165,000 Debt Proceeds0000 Total revenue237,964367,529385,000165,000 Expenditures Personnel185,740133,414150,000175,000 Supplies, services & taxes0000 Capital expenditures0000 Debt service0000 Transfers0000 Total expenditures185,740133,414150,000175,000 Revenue over(under) expenditure52,224234,115235,000-10,000 Beginning fund balance11,93964,163298,278514,278 Ending fund balance$64,163$298,278$533,278$504,278 ER&R Maintenance ActualActualBudgetBudget 2013201420152016 FTE positions 4.00 4.00 3.00 3.26 Revenue Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental0000 Charges for services1,470,2641,599,7691,534,2071,410,355 Fines & forfeits0000 Other revenue16,8202,4584001,850 Debt Proceeds0000 Total revenue1,487,0841,602,2271,534,6071,412,205 Expenditures Personnel511,491467,710410,400432,200 Supplies, services & taxes1,111,6821,100,2051,074,5341,042,557 Capital expenditures0000 Debt service0000 Transfers0000 Total expenditures1,623,1731,567,9151,484,9341,474,757 Revenue over(under) expenditure-136,08934,31249,673-62,552 Beginning fund balance246,919110,830120,742189,637 Ending fund balance$110,830$145,142$170,415$127,085 ER&R - Reserves ActualActualBudgetBudget 2013201420152016 Revenue Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental0000 Charges for services00825,000956,000 Fines & forfeits0000 Other revenue32,836152,436179,15068,384 Debt Proceeds0000 Total revenue32,836152,4361,004,1501,024,384 Expenditures Personnel0000 Supplies, services & taxes011,18900 Capital expenditures102,202836,3781,245,3801,277,000 Debt service0000 Transfers & Other385,000115,00000 Total expenditures487,202962,5671,245,3801,277,000 Revenue over(under) expenditure-454,366-810,131-241,230-252,616 Beginning fund balance5,713,4855,259,1194,460,3674,085,991 Ending fund balance$5,259,119$4,448,988$4,219,137$3,833,375 - - Information Technology ActualActualBudgetBudget 2013201420152016 FTE positions 5.00 5.00 5.00 5.00 Revenue Taxes$0$0$0$0 Licenses & permits0000 Intergovernmental0000 Charges for services1,066,3721,092,1631,082,5401,171,622 Fines & forfeits0000 Other revenue6,0031,71900 Debt Proceeds0000 Total revenue1,072,3751,093,8821,082,5401,171,622 Expenditures Personnel464,263520,741547,000569,300 Supplies, services & taxes608,545546,337475,546740,025 Capital expenditures0025,00025,000 Debt service0000 Transfers0000 Total expenditures1,072,8081,067,0781,047,5461,334,325 Revenue over(under) expenditure-43326,80434,994-162,703 Beginning fund balance223,639223,206211,151268,511 Ending fund balance$223,206$250,010$246,145$105,808 - - - - - - City-wide Capital Improvement Program BudgetEstimated 201620172018201920202021 Governmental Funds General Fund Fire$ 256,707-$ $ 250,000$ -$ -$ - General Facilities Major Maintenance60,000 172,000 15,000 - - - Street Street Capital 35,500 - - - - - Street Major Maintenance 205,000 280,000 530,000 280,000 530,000 280,000 Street TBD Capital 100,000 Street TBD Major Maintenance 200,000 400,000 400,000 400,000 400,000 400,000 Parking Operating 75,000- - - - - Police Special Projects 90,000 50,000 50,000 50,000 50,000 50,000 BKAT 35,000 20,000 25,000 25,000 25,000 25,000 Trial Improvement Fund 45,000 - - - - - 1% for Arts 10,000- 10,000 10,000 10,000 - General Gov't Capital Improvement Capital 58,000 - - - - - Debt Service & Transfers 577,500 362,000 360,000 356,000 356,000 352,000 Park Facilities Construction 1,247,000- 285,000 125,000 3,585,000 - Fire Public Safety Capital Capital 1,090,000 2,680,000 200,000 - - - Major Maintenance & Equipment460,000 - - - - - Transportation Capital Projects Capital 2,121,000 7,286,338 18,031,134 12,435,000 14,945,000 21,730,000 Major Maintenance 755,000 Chevron Shoreline Restoration 300,000- 2,100,000 - - - Washington Ave Connector 255,065 - - - - - Total Governmental Funds$ 6,087,065$ 13,139,045$ 22,256,134$ 13,681,000$ 19,901,000$ 22,837,000 Enterprise Funds Water Capital Utility Capital$ 6,648,000$ 3,193,000$ 3,490,000$ 3,440,000$ 2,955,000$ 8,475,000 Major Maintenance & Transfers 776,430 820,046 670,837 688,601 638,161 553,165 Gold Mountain Golf 85,000 45,000 90,000 125,000 1,890,000 110,000 Wastewater Capital Utility Capital 5,967,000 11,905,000 23,614,000 11,163,000 18,840,400 101,379,000 Major Maintenance & Transfers 20,000 20,000 20,000 20,000 20,000 20,000 Storm Capital Utility Capital 1,850,000 3,395,000 3,120,000 1,590,000 1,840,000 7,490,000 Major Maintenance & Transfers 150,000 - - - - - Total Enterprise Funds$ 15,496,430$ 19,378,046$ 31,004,837$ 17,026,601$ 26,183,561$ 118,027,165 Internal Service Funds Equipment Rental & Reserve$ 1,277,000$ 1,427,500$ 1,796,510$ 1,129,030$ 2,129,600$ 677,860 Information Technology 25,000 - 30,000- - - Total Internal Service Funds$ 1,302,000$ 1,427,500$ 1,796,510$ 1,159,030$ 2,129,600$ 677,860 Total All Funds$ 22,885,495$ 33,944,591$ 55,057,481$ 31,866,631$ 48,214,161$ 141,542,025 Debt service, major maintenance and capital transfers are identified in the CIP for funding purposes. - - - - - -- - - - - - - - - SERVICES FIRE - EMS Fire SuppressionEmergency MedicalServicesFire Prevention Audit Committee PARKS & RECREATION Parks Building& MaintenanceRecreation ProgramsCity FountainsGold Mountain GolfSenior Center& ProgramsParks CommissionSupportOne Percent for Art CITY COUNCIL COMMUNITY DEVELOPMENT Land & Use PlanningBuilding InspectionsCode EnforcementEnvironmental ReviewOne-StopPermit CenterZoning Administration& EnforcementCDBG Home ProgramAnnexations OFFICE MAYOR'S & UTILITIES PUBLIC WORKS EngineeringStreet Lighting &Road MaintenanceUtility Operations& MaintenanceFacility MaintenanceForestry ManagementWater SupplyWastewater TreatmentSurface WaterManagementConstruction AdminEquipment RentalReserve & OperationsSurveying & MappingPermit CoordinationUtility Billing &Customer Service CITIZENS OF BREMERTON SERVICES FINANCIAL Records ManagementAdmin Support ServicesPublic Acess TVInformation TechnologyCity ClerkConference CenterOperatingB & O TaxBusiness &Regulatory LicensingDebt ManagementFiscal PolicyOversightCash & BankManagementAccounting & BudgetAnimal ControlParking JUDGE MUNICIPAL COURT POLICE SERVICES PatrolTrafficInvestigationCrime PreventionHome DetentionJail ContractPhoto EnforcementCommunity PolicingReserve OfficeProgramSpecial OperationsGroup CITY ATTORNEY Council to CityCivil Legal ServicesProsecutionCivil LitigationRisk ManagementHuman Resources& Labor RelationsSafety Program Councilor By District Councilor By District Assistant (.80 FTE) Legislative Councilor By District Council Assistant CITIZENS To Be Determined January 1 Councilor By District COUNCIL PRESIDENT CITY OF BREMERTON Councilor By District Councilor By District MAYOR EXECUTIVEASSISTANT CITIZENS CITY OF BREMERTON BUDGET ANALYST LEAD PC NETWORK SPECIALIST TECHNICIAN MANAGER WEB SUPPORT ADMINISTRATOR GIS APPLICATION SUPPORT SPECIALIST INFORMATION TECH PAYROLL SPECIALIST ASSISTANT II ACCOUNTINGACCOUNTING ACCOUNTANT SERVICES ASSISTANT SENIOR (3) FINANCIAL ANALYST (2) FINANCIAL SERVICES ASSISTANT DIRECTOR DIRECTOR OF FINANCIAL VIDEO SPECIALIST PRODUCTION MANAGER ADMINISTRATOR PUBLIC ACCESS TV CITY CLERK CLERICAL PART-TIME ANALYST MANAGER OFFICE OF GENERALIST HUMAN RESOURCES HUMAN RESOURCES HUMAN RESOURCES HUMAN RESOURCES OFFICE OF SPECIALIST RISK MANAGEMENT RISK MANAGEMENT LEGAL ASSISTANT II CITY ATTORNEY LEGAL ASSISTANT II CITY DIVISION ASSISTANT PROSECUTOR PROSECUTION CITY PROSECUTOR II ASSISTANT CITY ATTORNEY II CIVIL DIVISION ASSISTANT CITY ATTORNEY III (2) BDS I BDS II OFFICIAL BUILDING BUILDING PLAN REVIEW & INSPECTION CODE OFFICER ENFORCEMENT CODE ENFORCEMENT COMMUNITY DEVELOPMENT DIRECTOR (2) PLANNER I PLANNER II PROJECT ASSISTANT PLANNING COMMISSION, DESIGN REVIEW BOARD SENIOR PLANNER CURRENT & LONG-RANG PLANNING & SPECIAL PROJECTS CDBG CDBG ADMINISTRATOR LEGAL TECHNICIAN (.50 FTE) SENIOR OFFICER LEGAL PROBATION TECHNICIAN LEGAL TECHNICIAN JUDGE COURT ADMINISTRATOR LEGAL SENIOR TECHNICIAN LEGAL TECHNICIAN LEGAL TECHNICIAN (.40 FTE) (.20 FTE) AUDIT CITY AUDITOR Auditor Assistant COMMITTEE (2)(2) HOME WARRANT VOLUNTEER COMMUNITY COORDINATOR SPECIALIST (1)SPECIALIST (1) CRIME SCENES OFFICE ASSISTANT SR (4) SOG SERGEANT OPERATIONS CAPTAIN SUPPORT SERVICES OFFICE ASSISTANT SR LIEUTENANT SERGEANT DETECTIVES INVESTIGATIONS (4) BLUE PATROL SERGEANT (4) GOLD PATROL CHIEF SERGEANT OF POLICE (6) BLUE PATROL SERGEANT (6) GOLD PATROL CAPTAIN LIEUTENNT SERGEANT OPERATIONS (5) BLUE PATROL SERGEANT OFFICE ASSISTANT SR (5) GOLD PATROL SERGEANT (1) TRAFFIC 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 & DEVELOPMENT MGR PARKS PRESERVATION PARK PARKS OFFICE SUPERVISOR LABORER (2) SPECIALIST (4) PARKS SERVICEPARKS SERVICE ASSISTANT I (.75) SPECIALIST SR (4) PARK MAINTENANCE MAINTENANCE MANAGER COMMISSION AND RECREATION DIRECTOR OF PARKS PARKS & RECREATION MANAGER RECREATION COORDINATOR II (1) COORDINATOR III (2) RECREATION PROGRAMRECREATION PROGRAM GOLF OPERATIONS (2)(2) (3) Manager Water Operator Supervisor Water Operator Sr Journey Electrician Water Operator Lead Electronics Technician Water Operations Water Resources Environmental Technician (2)(3)(4) Utilities Laborer (3) Control Spec Manager SupervisorSupervisor WWTP Lab Tech WWTP Operator I WWTP Operator IIWWTP Instrument Wastewater WWTP Maint TechJourney Electrician WWTP CMMS Tech WWTP Operations WWTP Maintenance Accounting Asst. Sr. (3)(4)(4)(2) (2)(7) Utilities Laborer Spec Sr Serv Spec Facilities Serv Lead Facilities Manager SupervisorSupervisor Utility Serv Spec Utiliity Serv Spec Sewer/Storm Utilities Serv Spec Utility Serv Spec Sr Utility Serv Spec Sr Facilities Serv Spec Lead Utility Serv Spec Lead Utility Serv Spec Water Distribution Facilities/Inventory Utility Operations Collection Supervisor Control Specialist Cross Connection & UTILITIES (2) (2)(2) Sign ShopSign Shop (2) Service Spec Supervisor Auto Equp Tech Service Spec Sr Street Serv Spec DIRECTOR OF PUBLIC WORKS Street Serv Spec Sr Electronics Tech Technician Supervisor Automotive Equipment Journey Electrician Street Service Specialist PW Operations Manager / Equipment Maint Manager (2) City (2)(2) (Utilities) Engineer Civil Engineer II Civil Engineer III Engineering Tech Sr Engineering Tech IV (Transportation) Eningineering Tech IV Managing EngineerManaging Engineer Civil Engineer II Project Assistant Engineering Tech IV Office (2) Specialist Accounting Assistant Sr Specialist Sr Specialist Manager SupervisorAssistant III (2) Representative Forestry Service Forestry Service Customer Service Utility Account Forestry Service Office Assistant SrOffice Assistant Sr Specialist Supervisor Accounting Assistant Sr Administration Division Business-Type Total Net Position Governmental 2005200620072008200920102011201220132014 0 80,000,00060,000,00040,000,00020,000,000 180,000,000160,000,000140,000,000120,000,000100,000,000 \] 1 of 2 Table 2 - 3,915 28,022 692,314531,817 1,386,7503,827,2641,823,388 2014 39,756,16831,020,94532,971,44972,727,61710,222,65710,128,62926,001,93869,282,499 $$$$ 4,598 30,041 392,179474,662 (720,663) 20133,877,5469,276,5279,945,6064,008,9392,151,899 37,760,80929,197,32633,976,35271,737,16125,382,97165,780,307 $ 7,375,242$$ 3,898,120 686,422 3,072,619 8,688,122 8,129,965 2,733,787 4,332,386 4,045,311 24,347,998 - 5,801,997 1,889,697 6,127,784 1,214,965 43,280,561$ 3,0001,120 16,201 683,660 9,253,9748,923,1349,943,8792,271,0362,281,994 2012 42,379,35426,807,85936,765,81479,145,16823,420,04362,458,600 $ 7,554,419 756,478 3,752,058 8,511,679 7,678,855 2,665,107 4,415,712 3,147,164$$ 3,353,284 23,337,415 220,176 4,459,164 1,813,732 - 5,991,865 1,221,700 40,397,336$ 395 16,735 258,531613,062 20112,580,4088,868,6409,822,0192,135,8861,831,098 38,078,97526,471,21329,940,34468,019,31922,657,64365,135,629 $ 8,147,866$$ 2,335,832 677,864 6,847,248 8,578,750 7,295,954 3,256,913 4,407,473 2,679,142 488,144 23,177,212 219,560 4,206,821 1,865,434 - 6,061,443 1,172,255 39,038,557$ - 6,486 65,812 584,246 7,417,3188,298,9169,009,8762,256,7721,603,135 2010 41,258,41625,981,74534,055,60775,314,02321,168,69963,635,970 $ 8,134,426 1,862,766 1,753,775 8,546,532 7,050,928 3,175,405 4,512,670 2,384,628 657,845$$ 4,585,130 23,718,909 219,631 4,235,164 2,231,951 - 5,975,233 1,511,968 42,477,986$ - December 31, 34,34114,678 556,994 20093,882,2909,242,7078,927,2993,198,3901,478,026 41,386,38527,619,99132,108,29473,494,67922,846,42264,151,191 $ 7,974,533 2,685,281$$ 3,250,587 24,187,445 3,748,282 8,553,934 6,538,977 3,406,535 4,531,307 2,391,050 1,428,517 219,431 4,012,477 3,310,097 - 6,510,247 976,987 42,467,271$ 229 21,857 235,414 8,449,2631,005,5239,073,5149,012,5783,264,6601,328,657 2008 43,579,73326,764,07636,476,36280,056,09522,679,40970,498,226 $ 9,065,757 2,226,968 3,922,004 8,490,418 6,541,673 3,706,834 4,753,803 2,461,170 217,758$$ 4,001,383 23,922,957 226,975 4,214,922 2,031,753 - 5,944,853 961,926 41,304,769$ Last Ten Fiscal Years Changes in Net Position (accrual basis of accounting) - 8,004 41,562 913,859 20074,936,6868,247,8758,589,3583,498,5291,328,735 49,587,75527,611,96333,512,07483,099,82921,664,49767,048,721 $ 8,911,480 2,321,404$$ 4,799,392 22,694,179 4,638,620 7,799,723 7,790,117 3,454,258 5,087,768 2,572,169 1,004,194 223,469 8,914,778 3,146,023 - 6,859,463 1,181,513 47,818,817$ - 6,672 49,180 755,136487,531 8,387,3193,578,4411,200,116 2006 46,544,15027,738,76729,037,28675,581,43621,218,14962,077,437 $ 8,239,980 1,350,646 9,928,551 7,920,916 7,574,011 4,783,087 4,974,578 2,984,146 1,831,840$$ 3,838,442 21,823,943 374,985 8,936,077 2,601,899 - 6,429,966 1,378,912 45,384,224$ - 71,50011,572 187,537 20051,279,2608,409,5033,318,9261,060,383 37,375,08224,568,99326,118,86263,493,94419,978,42655,131,075 $ 7,898,109$$ 4,036,679 964,454 7,895,086 7,329,167 7,157,768 3,898,778 4,744,302 3,567,985 3,088,501 19,018,326 7,731,187 2,863,004 - 5,581,830 1,422,858 40,859,288 8,052,273$ s Charges for services7,069,069General government3,311,938 Operating grants and contributions1,505,305Capital grants and contributions1,541,002Property taxes6,991,232Sales taxes6,637,147Business taxes4,224,596Utility taxes4,296,416Other taxes2,938,131Other general revenues2,172,184Operating grants and contributionsCapital grants and contributionsSales taxesBusiness taxesOther general revenuesPublic safety18,447,613Utilities and environment205,404Trans portation4,453,072Economic environment2,463,469Mental/physical health-Cultural and recreation5,115,632Interest on long-term debt1,360,925Water7,189,614WastewaterGolf courseOther proprietary funds Program revenuesGeneral revenues Charges for services: Program RevenuesGovernmental activities:Total primary government program revenuesExpenseGovernmental activities: Total governmental program revenuesBusiness-type activities:Total business-type activities program revenuesTotal governmental activities expenses35,152,649Business-type activities:Total business-type activities expensesTotal primary government expenses \] 2 of 2 Table 2 2014 $$ 2013 $ (3,524,393) 6,416,953 2,892,560 6,969,511 (6,416,953) 552,558 93,903,162 (100,372) 96,695,350 168,484,295 714,050 169,750,903$ 266,446,253 2012 $ (2,636,527) 5,492,002 2,855,475 8,593,381 (5,492,002) 3,101,379 91,292,107 (244,420) 93,903,162 165,531,263 (148,347) 168,484,295$ 262,387,457 2011 $ 3,340,797 4,462,373 7,803,170 13,345,771 (4,462,373) 8,883,398 83,488,937 - 91,292,107 156,856,948 (209,083) 165,531,263$ 256,823,370 2010 $ (4,399,011) 3,737,965 (661,046) 7,282,701 (3,737,965) 3,544,736 84,615,528 (465,545) 83,488,937 153,438,033 (125,821) 156,856,948$ 240,345,885 December 31, 2009 $ (1,208,855) 3,610,764 2,401,909 12,886,908 144,890,858 (728,969) (3,610,764) 9,276,144 84,358,110 (2,144,491) 84,615,528 153,438,033$ 238,053,561 2008 123,593,896 $ 81,616 4,175,924 4,257,540 9,261,872 (4,175,924) 5,085,948 85,911,876 (5,811,306) 84,358,110 128,900,769 10,904,141 144,890,858$ 229,248,968 Last Ten Fiscal Years Changes in Net Position (accrual basis of accounting) 2007 107,202,624 $ (4,239,084) 1,973,245 (2,265,839) 13,796,953 (705,529) (1,973,245) 11,823,708 82,507,135 (140,726) 80,100,570 134,712,075$ 214,812,645 2006 101,035,902 $ 4,203,531 1,944,641 6,148,172 11,847,577 (1,944,641) 9,902,936 80,171,606 88,028,601 350,000 117,455,560$ 205,484,161 2005 96,569,183 $ 5,684,862 1,291,437 6,976,299 7,819,137 (1,291,437) 6,527,700 73,195,307 80,171,606 107,202,624$ 187,374,230 Prior period adjustment/special items1,708,823Prior period adjustment/special items(360,978) Excess of revenues over expenses2,222,433 Transfers1,673,717Excess of revenues over expenses6,140,436Transfers(1,673,717)Net position - beginning69,299,157Net position - ending73,195,307Net position - beginningNet position - ending101,035,902 Change in Net AssetsGovernmental activities: Governmental activities change in net position3,896,150Business-type activities:Business-type activities change in net position4,466,719Governmental Activities Net PositionBusiness-type activities net assetsTotal Primary Government Net Assets174,231,209 0%Unassigned 29% 6% Assigned Committed 19% Restricted 46% Nonspendable 2014 Governmental Fund Balances Total Annual Fund Balances 2005200620072008200920102011201220132014 Governmental Fund Balances by Fiscal Year - 8,000,000 6,000,000 4,000,000 2,000,000 18,000,000 16,000,000 14,000,000 12,000,000 10,000,000 Ending Fund Balance Beginning Fund Balance Changes in Fund Balance by Fiscal Year 2005200620072008200920102011201220132014 - 8,000,000 6,000,000 4,000,000 2,000,000 18,000,000 16,000,000 14,000,000 12,000,000 10,000,000 Table 5 $1,000 Rate per Total Levy Ratio of to Estimated Actual Value Assessed Value Estimated Actual Value Total Assessed Value Estimated Actual Value Last Ten Fiscal Years Personal Property Assessed Value Assessed and Estimated Actual Value of Taxable Property Estimated Actual Value Real Property Assessed Value 20051,722,154,0761,986,336,881125,883,139125,883,1391,848,037,2152,112,220,02087.0%3.8220062,089,518,9732,324,270,270133,373,551133,373,5512,222,892,5242,457,643,82190.1%3.3520072,557,714,5532,919,76 5,471134,674,238134,674,2382,692,388,7913,054,439,70987.9%2.8520082,974,663,3263,395,734,390140,113,102143,118,5923,114,776,4283,538,852,98287.8%2.5120092,950,336,0303,430,623,291134,404,987138,704,8 373,084,741,0173,569,328,12886.2%2.7620102,738,164,8243,187,619,120161,319,684163,279,0322,899,484,5083,350,898,15286.2%2.9720112,592,959,8272,939,863,749155,787,967157,999,9672,748,747,7943,097,863, 71688.4%3.1320122,396,294,9222,704,621,808152,670,570155,153,0182,548,965,4922,859,774,82688.8%3.3720132,250,204,8242,445,874,809144,576,776148,436,1152,394,781,6002,594,310,92492.1%3.6120142,143,730 ,0072,358,338,842149,270,722156,304,4212,293,000,7292,514,643,26391.0%3.85 Year Fiscal Table 6 Governmental Activities Tax Revenues by Source Last Ten Fiscal Years FiscalLocal YearProperty TaxSales/Use TaxBusiness TaxUtility TaxRevitalization TaxTotal Taxes 20056,991,2326,708,6474,236,1684,296,416 22,232,463- 20067,329,1677,206,9483,905,4504,744,302 23,185,867- 20077,920,9167,615,5734,791,0914,974,578 25,302,158- 20087,799,7237,811,9743,454,4875,087,768 24,153,952- 20098,490,4186,556,3513,706,8344,753,803 23,507,406- 20108,553,9346,538,9773,413,0214,531,307146,25823,183,497 20118,546,5327,067,6633,175,8004,512,670370,61323,673,278 20128,578,7507,312,1553,258,0334,407,473339,59423,896,005 20138,511,6797,708,8962,669,7054,415,712337,45023,643,442 20148,688,1228,157,9872,737,7024,332,386340,86024,257,057 ЋЉЊЍğǣwĻǝĻƓǒĻĬǤ{ƚǒƩĭĻ Њі ЊБі ЌЏі tƩƚƦĻƩƷǤğǣ {ğƌĻƭΉ ƭĻğǣ ЊЊі .ǒƭźƓĻƭƭğǣ ƷźƌźƷǤğǣ ЌЍі \[ƚĭğƌwĻǝźƷğƌźǩğƷźƚƓğǣ Mileage Total Direct & Overlapping Property Tax Rates 2005200620072008200920102011201220132014 8.000006.000004.000002.000000.00000 18.0000016.0000014.0000012.0000010.00000 Series1 City of Bremerton Direct Property Tax Rate 2005200620072008200920102011201220132014 4.000003.500003.000002.500002.000001.500001.000000.500000.00000 5.8% All Other Taxpayers Top 10 Taxpayers Total Taxable Assessed Valuation 94.2% Assessed Valuation of 2014 Top Ten Taxpayers Compared to Table 9 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 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% 20148,8128,57597.31%2568,831100.22%2462.79% 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 2005200620072008200920102011201220132014 Table 10 Ratio of Net General Bonded Debt To Assessed Value and Net Bonded Debt Per Capital Last Ten Fiscal Years GeneralPercentage ObligationNet Bonded FiscalAssessedBondedLess DebtNet Bonded Debt to Debt per YearValue**DebtService FundDebtAssessed ValueCapita Population* 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 201437,8502,293,000,72930,015,000293,16029,721,8401.30%785 Table 11 Computation of Direct and Overlapping Debt December 31, 2014 Percentage Applicable Gross General ObligationAmount Applicable JurisdictionDebt Outstandingto Bremertonto Bremerton City of Bremerton30,015,000 100.00%30,015,000 Kitsap County96,198,914 9.17%8,821,440 Port of Bremerton3,570,000 22.39%799,323 School District #10011,660,865 75.69%8,826,109 So. Kitsap Schools #402 *2,582,189 0.20%5,164 TOTAL144,026,968 48,467,036 * Non-Voted Percentage of Direct & Overlapping Debt Applicable to the City of Bremerton 0% 63% 18% 18% 2% City of BremertonKitsap CountyPort of BremertonSchool District #100So. Kitsap Schools #402 Table 12 Computation of Legal Debt Margin as of December 31, 2014 Total taxable property value $2,293,000,729 for collection in 2014 2.5% ($57,325,018) general purposes limit is allocated between: Up to 1.5% debt without a vote (councilmanic) 34,395,011 Less: outstanding debt26,065,000 Less: excess of debt with a vote Add: available assets159,386 Equals: remaining debt capacity without a vote8,489,397 1% general purposes debt with a vote 22,930,007 Less: outstanding debt8,705,000 Add: assets available 80,248 Equals: remaining debt capacity with a vote14,305,255 2.5% utility purpose limit, voted - Less: outstanding debt - Less: contracts payable Add: assets available Equals: remaining debt capacity - utility purpose, voted- 2.5% open space,park and capitalfacilities, voted - Less: outstanding debt Less: contracts payable Add: assets available Equals remaing debt capacity - open space park and capital facilities, voted- Table 13 Water and Sewer Revenue Bond Coverage Last Ten Fiscal Years Maintenance &Net Revenue Current FiscalGrossOperatingAvailable for CurrentCoverage YearRevenueExpenses*Debt ServicePrincipalInterestTotalRatio 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 201427,576,36815,422,94812,153,420375,000137,388512,38823.72 * 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 2005200620072008200920102011201220132014 Available Net RevenueTotal Debt Principal & Interest Table 14 Miscellaneous Statistics DATE OF INCORPORATION October 14, 1901 FORM OF GOVERNMENT Council - Mayor Type of Government Home-Rule Charter Demographics in 2016 Total Area for City of Bremerton26.9 Square Miles Number of City Employees 2016 Full-Time Equivalents327.29 Fire Protection Number of Personnel58 Number of Stations3 Fire and Aid Calls - 20158,676 Priority 1 Response Time (minutes)5:13 Police Protection Number of Police Officers58 Calls for Service - 201553,456 Average Priority 1 Response Time (minutes) 2:49 Average Priority 2 Response Time (minutes)4:22 Parks & Recreation Number of Developed Parks36 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 - 20154,475 Number of Business Licenses Issued in City Limits1,322 Number of Landlord Licenses Issued - 20151,837 Table 14 Miscellaneous Statistics Water Utility Services 2015 Residential Accounts16,871 Commercial Accounts1,830 Storage Capacity (gallons)33,240,000 Cascade Dam Capacity (gallons)1.4 billion Average Daily Demand (millions per gallon-MG)6.2 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 2015 Residential Sewer Accounts9,905 Commercial Sewer Accounts925 Miles of Main141 Miles of Force Main31 Sewage Pump Stations39 Grinder Pump Stations169 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 2015 Residential Accounts10,116 Commercial Accounts1,035 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 Owned917 Leased from Puget Sound Energy1,738 Signs, Crosswalks & Lane Markings7,700 Forestry - 2015 Water and Utility Forest Lands (acres)8,300 Miles of Forest Roads51 Timber Harvested (board feet)485 MBF Biosolids applied (cubic yards)3,519 Reforestation (seedlings planted annually)28,920 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 Olympic CollegeNavy College 1600 Chester Ave., BremertonNaval Kitsap Bremerton 360 792-60502255 Cole Ave. Bldg. 853, Bremerton 1 800 259-6718360 476-4282 Ext. 9176 Hospitals Harrison Medical Center Naval Hospital Bremerton 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 20142,522,616 Kitsap Transit 2014 Foot Ferry Annual Rides - Port Orchard & Annapolis458,097 Buses (County Wide) Annual Bus Rides (Routed Service) 2,381,079 Kitsap Access Bus 299,567 Worker/Driver Service436,319 2014 Total Bus Ridership3,116,965 Vanpool and Other Vanpool Service232,391 Guaranteed Ride Home142 2014 Total Vanpool Ridership232,533 Total Kitsap Transit Ridership3,807,595 Sources: Washington State Ferries Kitsap Transit Prepared by: Willis of Seattle, Inc. CITY OF BREMERTON Schedule of Insurance 2015 Company, Policy Number & Term Coverage Limits Excess Liability: LexingtonInsurance Company Policy # 065463585BI,PD,Personal &$10,000,000Each Occurrence / Annual Aggregate 02/01/2015to 02/01/2016Advertising Injury Errors & Omissions Liability$10,000,000Each Wrongful Act / Annual Aggregate Employment Practices $10,000,000 Each Wrongful Act / Annual Aggregate Employee Benefit Liability$10,000,000Each Wrongful Act / Annual Aggregate Self Insured Retention:$500,000Each Occurrence/ Wrongful Act Excess Workers' Midwest EmployersCasualty StatutoryWorkers' Compensation CompanyCompensation:$1,000,000 Policy # EWC008924Workers' Compensation and 02/01/2015to 02/01/2016Employers Liability Self Insured Retentions:$500,000Each Accident $500,000Each Employee for Disease Property: American Home Assurance $100,000,000Loss Limit excess of applicable deductibles CompanyRisk of physical loss and $50,000,000Aggregate on Earth Movement&Flood (only at Policy # 080768563damage to real and personal specified locations) 12/31/2014 to 12/31/2015property (including Earthquake and Flood at Subject to various sublimits specified locations) Deductibles:$100,000Deductible -All perils except 3%Deductible -On earth movement, subject to $100,000 minimum 5% Deductible -On High Hazard Flood, subject to $1,000,000 minimum 5%Deductible On Named Storm, subject to $250,000 minimum $50,000Deductible Equipment Breakdown Great American Insurance Crime CompanyEmployee Dishonesty $1,000,000Per Occurrence Policy # GVT124-39-25-16(including Faithful 02/01/2015to 02/01/2016Performance), Forgery, inside & Outside the Premises, Computer Fraud Deductible:$25,000Deductible Per Occurrence Illinois UnionInsurance CompanyPollution & Remediation $1,000,000Each Pollution Condition Legal Liability Policy No. PPL G27270013 001$1,000,000Aggregate 05/16/2013 to 05/16/2016 Self Insured Retention:$100,000SIR Each Pollution Condition $400,000Aggregate Retention All Pollution Conditions $25,000Maintenance Retention thereafter This summary of insurance does not represent all terms and conditions of your insurance contract. We urge you to fully review the policy for clarification of all terms, conditions and provisions. Page | Џ 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 one year period. Multi-year appropriations Accrual Basis of Accounting 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 Actual, as used in the fund summaries, reve-Assessed Valuation 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 depreciation and amortization. Assets 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- ty.Audit 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- pated revenues occur or emergencies exist Balanced Budget 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 year (ending fund balance). Budget Document 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. Bonds are typically used for financing of spe-Budget Message cific capital expenditures. Written explanation of the budget as proposed by the Mayor including the City’s financial priorities, policies, and target goals for the Budget 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 used effectively by themselves. Consumer Price Index 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 trust funds. Contingency 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- appropriated Ending Fund Balance). Cash Management Management of cash necessary to pay for government services while investing tempo-Debt Service 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 availability for investment, establishing and Debt Service Fund 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 and contractual obligations accounted for in Charges for Service 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 A functional unit within a department consist-Enterprise Fund 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 costs supported predominantly by user charg- Depreciation Expiration in the service live of capital assets es. attributable to wear and tear, deterioration, action of physical elements, inadequacy or Expenditures/Expenses obsolescence.The type of accounts that record transactions for the cost of goods received or services ren- dered whether cash payments have been made Designated Contingency 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- tal project or equipment purchases. Fees Charges for specific Service in connection with providing a service, permitting and activ- Employee Benefits Contributions made by a government to meet ity or imposing a fine. commitments or obligations for employee- related expenses. Included is the govern-Fiscal Management 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 policy provides an agreed upon set of princi- Encumbrance 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 balance, the remaining value is that available Fiscal Year 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 by a pledge of the issuer’s property taxing Fund 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, special revenue funds, debt service Fund Balance 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- ceipts less than historical expenditures in non-Grant 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 the assessed value of taxable property. The Infrastructure 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 are repaid by assessments on their property. Intergovernmental Revenues 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 they are incurred. The City budgets all funds Levy Gross amount of property taxes imposed on on a modified accrual basis. Glossary state public employee’s retirement system, Object As used in expenditure classification, this and employment security. term applies to the type of item purchased or the service obtained (as distinguished from Property Tax 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 The operating budget is the primary means by Proposed Budget 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 A formal legislative enactment by the govern-Revenue 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 Bonds payable from a pledged source of reve- Outstanding Debt 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 part of the conditions of employment. Exam-Services and Charges 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 utility services, and repairs and maintenance. Tax Levy 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 construction of public improvements such as Tax Rate sidewalks, streets, or sewer systems. The amount of tax levied for each $1,000 of assessed valuation as determined by the Kitsap County Assessor’s office. Special Revenue Funds 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- Suppliescharge 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 use and is not available for current appropria- Taxes 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 Budget Accounting and Reporting System BARS Bremerton Kitsap Access Television BKAT Bremerton Municipal Code BMC Bremerton Police Officers Guild BPOG Citizens Advisory Committee CAC Community Development Block Grant CDBG Central Communications CENCOM Consolidated Omnibus Budget Reconciliation Act COBRA Cost of Living Adjustment COLA Consumer Price Index CPI Combined Sewer Overflow CSO Department of Community Development DCD Drug Enforcement Agency DEA Department of Ecology DOE Department of Health DOH Emergency Medical Services EMS Emergency Medical Technicians EMT Environmental Protection Agency EPA Equipment Rental Reserve ERR Family and Medical Leave Act FMLA Governmental Accounting, Auditing & Financial Reporting GAAFR Generally Accepted Accounting Principles GAAP Government Accounting Standards Board GASB Geographic Information Systems GIS Growth Management Act GMA Housing and Urban Development HUD International Association of Fire Fighters IAFF Intergraph Law Enforcement Automated Data Systems ILEADS Information Technology IT Kitsap Physicians Service KPS Law Enforcement Officers and Fire Fighters LEOFF Low Impact Development LID Acronyms Million Gallons per Day MGD Medical Incident Report MIR Municipal Research Service Center MRSC Naval Criminal Investigative Service NCIS Public Employees Retirement System PERS Payments In Lieu of Taxes PILOT Puget Sound Naval Shipyard PSNS Revised Code of Washington RCW Real Estate Excise Tax REET Road Maintenance and Abandonment Plan RMAP Supervisory Control and Data Acquisition SCADA Self Contained Breathing Apparatus SCBA Special Operations Group SOG Streamline Sales Tax Act SSTA Transportation Improvement Plan TIP Urban Growth Areas UGA Washington Administrative Code WAC West Sound Narcotics Enforcement Team WESTNET Wastewater Treatment Plan WWTP Acronyms