HomeMy WebLinkAbout11/20/2018 AGENDA PACKET SPECIAL SESSION______________________________________________________________
CITY COUNCIL 345 6th Street, Suite 100, Bremerton, WA 98337 - Phone (360) 473-5280
TUESDAY, NOVEMBER 20, 2018
CITY COUNCIL “SPECIAL MEETING” AGENDA
1.BRIEFING: 5:00 – 5:30 P.M. in COUNCIL CONFERENCE ROOM 603
A. Review of Agenda
B. General Council Business (As necessary...)
2.CALL TO ORDER: 5:30 P.M. in FIRST FLOOR CHAMBERS
A. Pledge of Allegiance
3.GENERAL BUSINESS
A.Ordinance No. 5359 amending Section 3.50.050 of the Bremerton Municipal Code entitled
"Persons Subject to Tax – Amount" to allocate Stormwater Fees or Taxes Collected for
Street Improvements
4.PUBLIC HEARING
A.Public Hearing on Ordinance No. 5360 approving and adopting the City of Bremerton
Budget for Fiscal Year 2019
5.ADJOURNMENT OF CITY COUNCIL BUSINESS MEETING
Americans with Disabilities Act (ADA) accommodations provided upon request. Those requiring special
accommodations please contact the City Clerk at (360) 473-5323 at least 24 hours prior to the meeting.
AGENDA BILL
CITY OF BREMERTON
CITY COUNCIL
SUBJECT: Ordinance No. 5359 amending
Section 3.50.050 of the Bremerton Municipal
Code entitled “Persons Subject to Tax –
Amount” to allocate Stormwater Fees or
Taxes Collected for Street Improvements
Study Session Date: November 14, 2018
COUNCIL MEETING Date: November 20, 2018
Department: City Council
Presenter: Eric Younger
Council President
Phone: (360) 473-5280
SUMMARY: The proposed ordinance amends Section 3.50.050 of the Bremerton Municipal Code
entitled “Persons Subject to Tax – Amount” relating to the assessments of the utility taxes for water,
wastewater, and stormwater utilities amending language relating to the allocation of stormwater fees
or taxes collected to the Transportation Capital Fund and the Residential Street and Sidewalk Fund
for funding street improvements within the City.
ATTACHMENTS:
1) Proposed Ordinance No. 5359 amending section 3.50.050 of the Bremerton Municipal Code
FISCAL IMPACTS (Include Budgeted Amount):
This action will change 2019 estimated ending fund balances for the following funds:
General Fund ($166,952)
Transportation Capital Improvement ($250,427)
Residential Streets Fund $417,379
STUDY SESSION AGENDA: ☒ Brief Presentation (Full discussions held during Budget Workshops)
STUDY SESSION ACTION: ☐ Consent Agenda ☒ General Business ☐ Public Hearing
RECOMMENDED MOTION:
Move to pass Ordinance No. 5359 amending Section 3.50.050 of the Bremerton Municipal Code
entitled “Persons Subject to Tax – Amount” to allocate Stormwater Fees or Taxes Collected for Street
Improvements.
COUNCIL ACTION: Approve Deny Table Continue No Action
Form Updated 01/07/15
3A
Page 1 of 3
Allocation of Stormwater Taxes
for Street Improvements
ORDINANCE NO. 5359
AN ORDINANCE of the City Council of the City of
Bremerton, Washington, amending Section 3.50.050 of the
Bremerton Municipal Code entitled “ Persons Subject to Tax –
Amount” relating to the allocation of stormwater fees or taxes
collected for street improvements.
WHEREAS, the City Council desires to amend Section 3.50.050 of the Bremerton
Municipal Code entitled “Persons Subject to Tax – Amount” to change the percentage of
stormwater fees or taxes collected by the City that is allocated to the Transportation Capital Fund
and the Residential Street and Sidewalk Fund for the purpose of funding street improvements
within the City and to make other related amendments; NOW THEREFORE,
THE CITY COUNCIL OF THE CITY OF BREMERTON, WASHINGTON,
DOES HEREBY ORDAIN AS FOLLOWS:
SECTION 1. Section 3.50.050 of the Bremerton Municipal Code entitled
“Persons Subject to Tax – Amount” is hereby amended to read as follows:
3.50.050 PERSONS SUBJECT TO TAX - AMOUNT.
In addition to other taxes or fees that may be imposed or levied by the City, there is
hereby levied upon all persons (including the City) engaging in business within the City a fee or
tax to be collected as follows:
(a) Gas. Upon every person engaging in the business of transmitting, distributing or
the selling of manufactured or natural gas, a fee or tax equal to six percent (6%) percent of the
total gross income from such business conducted within the City.
(b) Water. Upon every person engaging in the business of providing water utility
service, a fee or tax equal to fifteen and one-half percent (15.5%) percent of the total gross
income from such business conducted within the City. The total gross income from the business
of providing water utility service includes the "gross income from timber sales" of the utility as
that term is defined in this chapter.
(c) Wastewater. Upon every person engaging in the business of providing wastewater
utility service, a fee or tax equal to twenty percent (20%) percent of the total gross income from
such business conducted within the City.
(d) Stormwater. Upon every person engaging in the business of providing stormwater
utility service, a fee or tax equal to twenty percent (20%) percent . of the total gross income from
such business conducted within the City. Eighty (80) percentAll of the fees or taxes collected
under this subsection shall be dedicated for street improvements with fifty percent (50%)
allocated and transferred to the Transportation Capital Fund and fifty percent (50%) allocated
and transferred to the Residential Street and Sidewalk Fundfor street improvements, unless
otherwise allocated by the City Council.
(e) Cable. Upon every person engaging in the business of transmitting television
signals by means of a cable distribution system commonly known as television cable service, a
Page 2 of 3
Allocation of Stormwater Taxes
for Street Improvements
fee or tax equal to seven percent (7%) percent of the total gross income from such business
conducted within the City.
(f) Solid Waste. Upon every person engaging in the business of providing solid waste
collection service, a fee or tax equal to nine and one-half percent (9.5%) percent of the total
gross income from such business conducted within the City.
(g) Electricity. Upon every person engaging in the business of producing,
transmitting, distributing or selling electricity, a fee or tax equal to six percent (6%) percent of
the total gross income from such business conducted within the City.
(h) Telephone. Upon every person engaged in carrying on a telephone business for
hire or for sale of a commodity or a service within or partly within the corporate limits of the
City, a tax for the privilege of so doing business equal to six percent (6%) percent of the total
gross income rendered within the City.
(1) Deductions. In computing the telephone tax, there shall be deducted from
the gross operating revenues the following items:
(i) Amounts derived from transactions in interstate or foreign
commerce or from any business which the City is prohibited from taxing under the Constitutions
of the United States or the State of Washington.
(ii) Amounts derived from that portion of network telephone service,
as defined in RCW 82.04.065, which represents charges to another communications company, as
defined in RCW 80.04.010, for connecting fees, switching charges or carrier access charges
relating to intrastate toll telephone services, or for access to, or charges for, interstate services or
charges for network telephone service that is purchased for the purpose of resale.
(iii) Adjustments made to a billing or to a customer account or to a
communications company accrual account in order to reverse a billing or charge that had been
made as a result of third-party fraud or other crime and was not properly a debt of a customer.
(iv) A complete deduction from gross income shall be allowed for
credit losses, only to cellular telephone service companies which keep their regular books of
account on an accrual basis, for cash discounts and credit losses actually sustained by a taxpayer
as a result of telephone service business.
(2) Allocation of Income - Cellular Telephone Service.
(i) Service Address. Payments by a customer for the telephone service
from telephones without a fixed location shall be allocated among taxing jurisdictions to the
location of the customer’s principal service address during the period for which the tax applies.
(ii) Roaming Phones. When the service is provided while a subscriber
is roaming outside the subscriber’s normal cellular network area, the gross income shall be
assigned consistent with the taxpayer’s accounting system to the location of the originating cell
site of the call, or to the location of the main cellular switching office that switched the call.
SECTION 2. Section 1 – Effective Date. The amendments to Section 3.50.050
of the Bremerton Municipal Code entitled “Persons Subject to Tax – Amount” as set forth in
Section 1 above shall be effective January 1, 2019.
SECTION 3. Severability. If any one or more sections, subsections, or sentences
of this ordinance are held to be unconstitutional or invalid, such decision shall not affect the
validity of the remaining portion of this ordinance and the same shall remain in full force and
effect.
Page 3 of 3
Allocation of Stormwater Taxes
for Street Improvements
SECTION 4. Effective Date. This ordinance shall take effect and be in force ten
(10) days from and after its passage, approval and publication as provided by law.
PASSED by the City Council the___________ day of ____________________, 2018.
_________________________________
ERIC YOUNGER, Council President
Approved this ________ day of ________________________, 2018.
_________________________________
GREG WHEELER, Mayor
ATTEST: APPROVED AS TO FORM:
__________________________________ ________________________________
ANGELA WOODS, City Clerk ROGER A. LUBOVICH, City Attorney
PUBLISHED the ________ day of ______________________, 2018.
EFFECTIVE the ________ day of ______________________, 2018.
ORDINANCE NO. ________.
R:\Legal\Legal\Ordinances\Finance\BMC 3.50.050 Stormwater Taxes.docx
AGENDA BILL
CITY OF BREMERTON
CITY COUNCIL
SUBJECT: Public Hearing on Ordinance
No. 5360 approving and adopting the City of
Bremerton Budget for Fiscal Year 2019
Study Session Date: November 14, 2018
COUNCIL MEETING Date: November 20, 2018
Department: Financial Services
Presenter: DeWayne Pitts
Phone: (360) 473-5296
SUMMARY: This is the final public hearing for the 2019 Proposed Budget. Budget workshops were
held on October 25, 30, and November 1 where an overview of the Mayor’s proposed budget was
presented to Council. The budget incorporates changes made by Council during the budget
workshop deliberations.
This is a second of two public hearings on the budget; the first public hearing was held on November
7, 2018. The attached ordinance represents the final proposed 2019 Fiscal Budget.
If adopted, this ordinance would become effective January 1, 2019.
ATTACHMENTS: 1) Ordinance No. 5360; and 2) Exhibit A
FISCAL IMPACTS (Include Budgeted Amount): Total proposed general fund expenditures,
without ending fund balance is $44,938,212. With ending fund balance, total general fund
expenditures is 52,734,172. Total proposed expenditures city wide without ending fund balance, is
$128,119,782. With ending fund balance, total expenditures city wide is $163,552,981.
STUDY SESSION AGENDA: ☒ Full Presentation (Full discussions also held during Budget Workshops)
STUDY SESSION ACTION: ☐ Consent Agenda ☐ General Business ☒ Public Hearing
RECOMMENDED MOTION:
Move to pass Ordinance No. 5360 approving and adopting the budget for the City of Bremerton for
the fiscal year 2019; and appropriating the amounts set forth in each fund in accordance with RCW
35.33.075.
COUNCIL ACTION: Approve Deny Table Continue No Action
Form Updated 01/02/2018
4A
1
2019 Annual Budget
ORDINANCE NO. 5360
AN ORDINANCE of the City Council of the City of
Bremerton, Washington, approving and adopting the budget for the
City of Bremerton for the fiscal year 2019, and appropriating the
amounts set forth in each fund in accordance with RCW 35.33.075.
WHEREAS, Pursuant to Chapter 35.33 RCW, the City of Bremerton (“City”) is
required to adopt an annual budget and provides procedures for the filing of estimates, a
preliminary budget, deliberations, public hearings, and final fixing of the budget; and
WHEREAS, a proposed annual budget for the fiscal year 2019 has been prepared
and filed in the Office of the City Clerk for the City; public hearings have been held for the
purposes of fixing the final City budget; and the City Council, during its November 1, 2018
Budget Workshop meeting, deliberated and made adjustments and changes to the proposed
budget deemed necessary and proper; NOW THEREFORE,
THE CITY COUNCIL OF THE CITY OF BREMERTON, WASHINGTON,
DOES HEREBY ORDAIN AS FOLLOWS:
SECTION 1. The proposed 2019 annual budget for the City, as amended by the
City Council during its November 1, 2018 Budget Workshop meeting, (“2019 Annual Budget”),
on file in the office of the City Clerk, is hereby incorporated herein by this reference.
SECTION 2. The 2019 Annual Budget, covering the period from January 1,
2019, through December 31, 2019, establishing;
1) authorized positions for employment,
2) the City-wide Capital Improvement Program, and
3) fund balances as set forth in Exhibit A, attached hereto and incorporated
herein by this reference, including regular revenues and unencumbered fund balances of
$163,552,981.00 expenditures and ending fund balances of $163,552,981.00, and funding of
category groups pursuant to BMC 3.02.010,
is hereby adopted and approved, and the totals for these funds as noted in Exhibit
A are hereby appropriated for the fiscal year 2019.
SECTION 3. Certain revenues received by the City shall be transferred to
specific funds as follows:
(a) The administrative fee, less the costs of administering the contract, received by
the City from the “Agreement for Garbage, Recycling and Compostable Organics Colle ction,
and Disposal” between the City of Bremerton and Waste Management of Washington, Inc. shall
be allocated and transferred to fund No. 314, the Residential Street and Sidewalk Fund, for street
improvements, unless otherwise allocated by motion or other action of the City Council.
2
2019 Annual Budget
(b) All rent and other revenues received by the City from the telecommunication
tower “Option and Lease Agreement” between the City of Bremerton and Vertical Bridge
Development, LLC shall be allocated and transferred to fund No. 310, the Park Facilities
Construction Fund, for capital improvements, for park capital improvements, unless otherwise
allocated by motion or other action of the City Council.
SECTION 4. Nothing contained herein shall be construed to require the City or
its officers to fill any vacancy in any of the positions established by this or dinance resulting from
the discharge, resignation or retirement of such employee. Nothing herein contained shall
require the City or its officers to pay the maximum amount budgeted for any position shown
therein.
SECTION 5. Severability. If any one or more sections, subsections, or
sentences of this Ordinance are held to be unconstitutional or invalid, such decision shall not
affect the validity of the remaining portion of this Ordinance and the same shall remain in full
force and effect.
SECTION 6. Effective Date. This ordinance shall take effect and be in force ten
(10) days from and after its passage, approval and publication as provided by law.
PASSED by the City Council the___________ day of ___________________________, 2018
_________________________________
ERIC YOUNGER, Council President
Approved this ________ day of ________________________, 2018
_________________________________
GREG WHEELER, Mayor
ATTEST: APPROVED AS TO FORM:
__________________________________ ________________________________
ANGELA WOODS, City Clerk ROGER A. LUBOVICH, City Attorney
PUBLISHED the________ day of ______________________, 2018
EFFECTIVE the_________day of ______________________, 2018
ORDINANCE NO. 5360
BEG LIC. INTER- CHARGES FINES 2019
FUND AND GOV'T FOR AND OTHER TOTAL
FUND BAL. TAXES PERMITS REVENUE SERVICEFORFEITS REVENUE BUDGET
General Fund
General Government:
City Council 00 0139,001 00139,001
Executive 00 0131,511 00131,511
Financial Services 00 0740,912 00740,912
Legal 00 0537,546 00537,546
Human Resources 00 0249,199 00249,199
Community Development 3,284,250 1,075,800 200,000 461,500 50,000 0 5,071,550
Municipal Court 0018,857 199,900 259,250 25,400 503,407
City Auditor 00 032,178 0032,178
Law Enforcement 0 6,500 218,130 159,100 2,000 11,000 396,730
Fire/Emergency Medical 1,301,697 1,550 745,368 670,350 6,000 5,010 2,729,975
Police & Fire Pension 0062,341 00 062,341
General Facilities 00 0176,281 0 522,100 698,381
Parks 0 200 15,000 254,000 0 70,900 340,100
Engineering 0 49,000 0 1,755,647 001,804,647
Non-Departmental 28,209,505 27,000 845,450 92,044 800,000 106,100 30,080,099
Beginning Fund Balance 9,216,595 9,216,595
Total General Fund 9,216,595 32,795,452 1,160,050 2,105,146 5,599,169 1,117,250 740,510 52,734,172
Special Revenue Funds:
Street 627,600 750,000 0 910,015 95,000 0 897,000 3,279,615
Contingency Reserve 1,294,031 0000042,975 1,337,006
Lodging Tax 448,529 650,000 00004,000 1,102,529
Parking System 703,981 0000425,000 1,443,000 2,571,981
Comm. Dev. Block Grant 229,334 00727,000 0079,500 1,035,834
Abatement Revolving Fund 258,885 000025,000 500 284,385
Police Special Projects 316,037 000015,000 3,500 334,537
Public Access Television 672,468 0 273,000 0 123,047 0 54,600 1,123,115
Gift & Donations Fund 81,773 000008,200 89,973
Trial Improvement 71,721 0022,000 00500 94,221
One Percent for Arts 26,111 00 011,500 0 3,700 41,311
Conference Center Oper 38,496 00 01,498,846 0 463,000 2,000,342
Total Spec. Rev. Funds 4,768,966 1,400,000 273,000 1,659,015 1,728,393 465,000 3,000,475 13,294,849
Debt Service Fund:
2010 LTGO 316,222 330,000 0 101,040 0076,500 823,762
2010 UTGO/LTGO (B) 97,481 780,000 0 29,975 00174,000 1,081,456
Government Center LTGO 76,244 00000341,500 417,744
2015 Public Safety Bond 53,410 480,000 00001,000 534,410
Total Debt Service Fund 543,357 1,590,000 0 131,015 0 0 593,000 2,857,372
Capital Improvement Funds:
General Govt Capital Improv. 2,478,370 1,800,000 000020,000 4,298,370
Park Facilities Construction 97,585 0000039,500 137,085
Residential Street & Sidewalk Fund 1,278,778 1,017,379 125,000 000107,000 2,528,157
Transportation Projects Fund 1,703,278 417,379 0 2,748,545 001,202,007 6,071,209
Fire Public Safety Capital 976,531 000005,000 981,531
Affordable Housing Capital Fund 0 00000101,104 101,104
Total Capital Improv. Funds 6,534,542 3,234,758 125,000 2,748,545 0 0 1,474,611 14,117,456
Total General Gov't Funds 21,063,460 39,020,210 1,558,050 6,643,721 7,327,562 1,582,250 5,808,596 83,003,849
EXHIBIT A
CITY OF BREMERTON
2019 REVENUE - ALL FUNDS
BEG LIC. INTER- CHARGES FINES 2019
FUND AND GOV'T FOR AND OTHER TOTAL
FUND BAL. TAXES PERMITS REVENUE SERVICEFORFEITS REVENUE BUDGET
EXHIBIT A
CITY OF BREMERTON
2019 REVENUE - ALL FUNDS
Enterprise Funds:
Water Utility 2,157,316 00 013,910,775 50,000 543,000 16,661,091
Water Capital 3,278,180 000002,267,855 5,546,035
Wastewater Utility 2,165,214 102,000 0015,915,450 18,000 47,000 18,247,664
Wastewater Capital 7,782,512 000002,602,711 10,385,223
Stormwater Utility 560,391 0023,000 4,130,288 10,000 10,500 4,734,179
Stormwater Capital 2,447,793 00101,000 001,778,653 4,327,446
Utility Debt Reserve 1,637,490 0000014,500 1,651,990
Gold Mountain Golf Complex 257,114 00 04,429,730 0 16,500 4,703,344
Total Enterprise Funds 20,286,010 102,000 0 124,000 38,386,243 78,000 7,280,719 66,256,972
Internal Service Funds:
Risk Management 2,330,053 000001,847,336 4,177,389
Employment Security 356,135 000004,000 360,135
Accumulated Leave Liability 175,567 00000543,000 718,567
ER&R Operations & Maint. 161,087 00 01,868,227 0 3,000 2,032,314
ER&R Equipment Reserve 3,568,985 000001,464,550 5,033,535
Information Services 291,211 00 01,676,009 0 3,000 1,970,220
Total Internal Service Funds 6,883,038 0 0 0 3,544,236 0 3,864,886 14,292,160
Total Business Type Funds 27,169,048 102,000 0 124,000 41,930,479 78,000 11,145,605 80,549,132
Total All Funds 48,232,508 39,122,210 1,558,050 6,767,721 49,258,041 1,660,250 16,954,201 163,552,981
1/0/1900
2019
SUPPLIES & DEBT CAPITAL ENDING TOTAL
FUND PERSONNEL SERVICES SERVICE OUTLAY TRANSFERS FUND BAL. BUDGET
General Fund
General Government:
City Council 317,900 58,287 000 376,187
Executive 280,300 75,618 000 355,918
Financial Services 1,224,100 281,640 000 1,505,740
Legal Department 1,247,300 172,078 000 1,419,378
Human Resources 474,600 199,821 000 674,421
Community Development 1,639,500 620,242 0075,000 2,334,742
Municipal Court 920,596 539,816 000 1,460,412
City Auditor 79,000 8,085 000 87,085
Law Enforcement 10,090,100 1,704,452 000 11,794,552
Fire/Emergency Medical 9,462,900 1,185,919 000 10,648,819
Police & Fire Pension 1,350,000 347,700 000 1,697,700
General Facilities 472,600 1,177,921 0 180,000 0 1,830,521
General Parks 2,225,781 815,501 000 3,041,282
Engineering 2,273,400 346,880 000 2,620,280
Non-Departmental 456,000 3,565,096 001,070,079 5,091,175
Ending Fund Balance 7,795,960 7,795,960
Total General Fund 32,514,077 11,099,056 0 180,000 1,145,079 7,795,960 52,734,172
Special Revenue Funds:
Street 1,350,550 1,815,174 0 20,000 0 93,891 3,279,615
Contingency Reserve 000001,337,006 1,337,006
Lodging Tax 0 479,000 00350,000 273,529 1,102,529
Parking System 0 1,100,200 523,408 0 171,500 776,873 2,571,981
Comm. Dev. Block Grant 143,600 283,907 00287,500 320,827 1,035,834
Abatement Revolving Fund 0 57,500 000226,885 284,385
Police Special Projects 0 115,700 0 60,000 0 158,837 334,537
Public Access Television 378,300 72,140 0 100,000 0 572,675 1,123,115
Gift & Donations Fund 0 19,000 00070,973 89,973
Trial Improvement 0 26,000 00068,221 94,221
One Percent for Arts 0 18,000 00023,311 41,311
Conference Center Oper 0 1,860,717 100,000 0039,625 2,000,342
Total Spec. Rev. Funds 1,872,450 5,847,338 623,408 180,000 809,000 3,962,653 13,294,849
Debt Service Fund:
2010 LTGO 00532,766 00290,996 823,762
2010 UTGO/LTGO (B)001,053,302 0028,154 1,081,456
Government Center LTGO 00335,263 0082,481 417,744
2015 Public Safety Bond 00499,100 0035,310 534,410
Total Debt Service Fund 0 0 2,420,431 0 0 436,941 2,857,372
Capital Improvement Funds:
General Govt Capital Improv.00001,976,007 2,322,363 4,298,370
Park Facilities Construction 00039,500 0 97,585 137,085
Residential Street & Sidewalk Fund 348,100 406,242 0 445,000 0 1,328,815 2,528,157
Transportation Projects Fund 0 782,500 0 3,563,140 0 1,725,569 6,071,209
Fire Public Safety Capital 000981,531 0 0 981,531
Affordable Housing Capital Fund 000100,000 0 1,104 101,104
Total Capital Improv. Funds 348,100 1,188,742 0 5,129,171 1,976,007 5,475,436 14,117,456
Total General Gov't Funds 34,734,627 18,135,136 3,043,839 5,489,171 3,930,086 17,670,990 83,003,849
EXHIBIT A
CITY OF BREMERTON
2019 EXPENDITURES - ALL FUNDS
1/0/1900
2019
SUPPLIES & DEBT CAPITAL ENDING TOTAL
FUND PERSONNEL SERVICES SERVICE OUTLAY TRANSFERS FUND BAL. BUDGET
EXHIBIT A
CITY OF BREMERTON
2019 EXPENDITURES - ALL FUNDS
Enterprise Funds:
Water Utility 4,492,700 7,741,522 965,121 0 1,327,255 2,134,493 16,661,091
Water Capital 0004,288,582 0 1,257,453 5,546,035
Wastewater Utility 3,364,300 8,493,385 2,557,688 0 1,732,111 2,100,180 18,247,664
Wastewater Capital 0008,855,000 0 1,530,223 10,385,223
Stormwater Utility 1,432,376 2,282,954 154,575 0 350,093 514,181 4,734,179
Stormwater Capital 0003,195,747 0 1,131,699 4,327,446
Utility Debt Reserve 000001,651,990 1,651,990
Gold Mountain Golf Complex 0 4,010,443 436,230 00256,671 4,703,344
Total Enterprise Funds 9,289,376 22,528,304 4,113,614 16,339,329 3,409,459 10,576,890 66,256,972
Internal Service Funds:
Risk Management 290,000 1,548,491 0002,338,898 4,177,389
Employment Security 40,000 0000320,135 360,135
Accumulated Leave Liability 400,000 0000318,567 718,567
ER&R Operations & Maint 528,500 1,352,047 000151,767 2,032,314
ER&R Equipment Reserves 0 2,761 0 1,249,216 0 3,781,558 5,033,535
Information Services 872,500 823,326 000274,394 1,970,220
Total Internal Service Funds 2,131,000 3,726,625 0 1,249,216 0 7,185,319 14,292,160
Total Business Type Funds 11,420,376 26,254,929 4,113,614 17,588,545 3,409,459 17,762,209 80,549,132
Total All Funds 46,155,003 44,390,065 7,157,453 23,077,716 7,339,545 35,433,199 163,552,981